1. Every Company shall keep accounting records of its transactions to give a clear picture of its financial position at any specific point in time, and to enable the partners or shareholders to verify that the Company's accounts are being properly kept in accordance with the provisions of this Decree Law. 2. Every Company shall keep its accounting records at its headquarters for a period of at least five [5] years of the end of the fiscal year of the Company. 3. The Company may keep an electronic copy of the original documents and papers saved and maintained by the Company in accordance with the guidelines contained in a resolution of the Minister.
Interpretation and application must be checked against the official text and current version.