### Question
How is the "records" defined?


### Answer
The term **records** is defined in *15 U.S.C. § 78c* as follows -

> accounts, correspondence, memorandums, tapes, discs, papers, books, and other documents or transcribed information of any type, whether expressed in ordinary or machine language

#### Citation:
  - *15 U.S.C. § 78c*
  - Heading: **CHAPTER 2B-SECURITIES EXCHANGES**

