Commercial acts maybe proven by any means even electronicallyas
betweenmerchants.
Any commencement of proof in writing shall enable themerchant to prove by any means against
a non-merchant.
Accounting books kept in accordance with the provisions of this Uniform Act shall be admitted
by the judge as evidence under the conditions set forth above.
Accounting books and summary financial statements shall constitute evidence.
In the course of a legal dispute, the judge may order, including upon his own motion, that
accounting books and summary financial statements be introduced for the purpose of producing
evidence contain therein that is related to the dispute.
Unofficial translation
Spot-checked
In force from 15 December 2010
Source page 7