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The books and records of a company are the accounting books and records, the book of the minutes of the meetings of the board of directors and the shareholders, and the bylaws and changes adopted by the board of directors, and the company chartering documents from the jurisdiction in which the company is chartered.

Other documents, such as personnel and operation's reports and records, are not usually deemed the books and records of the company but may be disclosed or discovered in a lawsuit against the company.

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