Commercial books kept by the merchant may be used as evidence in the cases instituted by or against the merchant when such cases are related to their commercial activities, in accordance with following rules: 1. Data recorded in commercial books, even if not kept on a regular basis pursuant to the provisions of this Law, shall constitute evidence against the merchant who keeps such commercial books. Nevertheless, a person wishing to derive therefrom any evidence in his favor may not rely only on certain parts of their data and exclude others. 2. Data recorded in regular commercial books, pursuant to the provisions of this Law, shall constitute evidence for the merchant who keeps such books against his opposing party merchant, unless such party refutes them using data from his own regular books, pursuant to the provisions of the Law or by any other means proving them untrue. 3. In the event where both litigants' commercial books are regularly kept pursuant to the provisions of this Law and the comparison made between them shows a contradiction in the data recorded therein, the court shall require other evidence. 4. In case of discrepancy in the data recorded in both litigants' books, while one merchant's books are regularly and duly kept pursuant to the provisions of this Law and the other merchant's books are not, the data recorded in the regular books shall prevail, unless the opposing party proves the contrary. The same provision shall apply if a litigant provides regular books and the other one fails to provide any books.
Interpretation and application must be checked against the official text and current version.