This work provides the analytic answer to the question of how many Koopman
eigenfunctions are necessary to generate the whole spectrum of the Koopman
operator, this set is termed as a \emph{minimal set}. For an N dimensional
dynamical system, the cardinality of a minimal set is N. In addition, a
numeric method is presented to find such a minimal set.
The concept of time mappings, functions from the state space to the time
axis, is the cornerstone of this work. It yields a convenient representation
that splits the dynamic into N independent systems. From them, a minimal set
emerges which reveals governing and conservation laws. Thus, equivalency
between a minimal set, flowbox representation, and conservation laws is made
precise. In the numeric part, the curse of dimensionality in samples is
discussed in the context of system recovery. The suggested method yields the
most reduced representation from samples justifying the term \emph{minimal
set}