The stockledger made by the enterprise itself is used to confirm identity of shareholders. It's also the certificate which proves the ownership of equity of shareholders.
公司的股东名册是由公司制企业自行置备,用于确认股东身份及其所持股权的法律关系凭证。
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The Court may summarily order the corporation to permit the director to inspect any and all books and records, the stockledger and the list of stockholders and to make copies or extracts therefrom.
A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.