(concurring in part and dissenting in part). I concur with the final result of my colleagues but respectfully object to their conclusion that the following were permitted to be disclosed: (a) the names and addresses of each officer of the company and (b) any internal memorandum, or excerpts from the minute books describing past or future dividend policy.
The names and addresses of each officer of the company are not required to be produced under sec. 180.43(2)(a), Stats. When a reviewing court considers documentary evidence, it is not bound by the inferences drawn by the trial court and need not give the *311trial court’s findings any special deference. State ex rel. Sieloff v. Golz, 80 Wis. 2d 225, 241, 258 N.W.2d 700, 705 (1977). More important, however, is the fact that Rubi received a copy of the annual report which ACA filed with the secretary of state of Wisconsin.
As to the excerpts from the minute books, again the documentary record clearly supports that Rubi was offered inspection of the corporate minute books describing dividend policy. The other item, i.e. "any internal memorandum” does not here comport with the concept of relevance nor fit within the statutory requirements of disclosure in this particular action. Cf. 5 W. Fletcher Cyclopedia of the Law of Private Corporations secs. 2239, 2239.1 (O. Smith rev. ed. 1976).