Does a report denotes same thing as a minutes?


No. Reports and minutes are not synonymous. Reports denote a summary of information but reports of a company meetings are prepared in the form of minutes. Thus, minutes are not addressed to any particular person and it has no specific title. The drafting of minutes is compulsory and it should be served to all the shareholders and the board of directors. A report is a narrative statement and contains detailed description of the proceedings at the meeting including motion, resolutions and amendments. But minutes record decision reached at the meeting.

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