The only "document of record" the company need NOT allow access to by the shareholders is

Question

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As per the Companies Act, the shareholders have the right to inspect and obtain copies of various records such as register of directors, company charter, special resolutions, and register of transfers of shares. However, the minute books of board of directors' meetings are exempted from this and the company is not obligated to provide access to them. This is because board meetings often involve confidential discussions and decisions that should not be shared with shareholders or the public.

The Only "Document of Record" the Company Need NOT Allow