Business records are documents that provide evidence of a company's activities. They can include FILES, MINUTES, and other documents that provide information about the company's operations. FILES are documents that contain information about a company's activities, such as financial statements, customer records, and employee information. MINUTES are documents that record the proceedings of meetings, such as board meetings, shareholder meetings, and other important meetings. Both FILES and MINUTES are important business records that provide evidence of a company's activities.