Allmerchants, natural persons or legal entities, shall keep all accountingbooks in
accordance with the provisions of the Uniform Act with respect to the organization and
harmonization of corporate accounting.
Theyshall also comply, as appropriate, withthe provisions of the Uniform Act with respect to
theorganization and harmonization ofcorporateaccounting and the Uniform Act on commercial
companies and the economic interest group.
Unofficial translation
Spot-checked
In force from 15 December 2010
Source page 9