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Minutes, in corporate law, are permanent and formal records of business conducted and resolutions adopted at a meeting of the board of directors or shareholders. Once accepted at the next meeting, the minutes become an official representation of the previous meeting and can be used as prima facie evidence in legal matters. 

Delaware General Corporation Law §142(a) requires that “One of the officers shall have the duty to record the proceedings of the meetings of the stockholders and directors in a book to be kept for that purpose.”

Minutes can also refer to similar formal records of meetings and deliberations in other situations like judicial proceedings or government hearings

[Last updated in July of 2023 by the Wex Definitions Team]