The Journal and the Inventory Book must bear the registration number of the natural or corporate
person concerned in the Trade and Personal Property Rights Register.
They shall be numbered and initialled by the President of the court of competent jurisdiction, or
by the Judge empowered for such purposes.
The accounts books shall contain no blank spaces or alterations of any kind.
Official translation
Spot-checked
In force from 17 April 1997
Source page 10