1.Electronic or paper books of merchants shall not be legally valid vis-à-vis non-merchants; however, the data contained therein on the supplies made by the merchants may constitute a base on which the court may administer the suppletory oath to either party, in the matters which may be proved by the testimony of witnesses. 2.Merchants' mandatory regular books, whether electronic or paper, shall be legally valid in favor of their merchant owner vis-à-vis his merchant opposing party if the dispute is pertaining to a commercial business. Such legal validity may be challenged by counter-evidence, which may be derived from the opposing party's regular books. 3.Mandatory books, whether regular or irregular, electronic or paper, shall be legally valid against their merchant owner with respect to the entries upon which his merchant or non-merchant opposing party relied. In such case, the entries of such books which are in favor of their owner shall also be legally valid in his favor. 4.If either merchant litigants relied on the electronic or paper books of his opposing party and admits, in advance, the accuracy of the contents of such books, and the opposing party unjustifiably refuses to produce or give access to his books, the court may administer a suppletory oath to the party who relies on the book to prove his claim.
Interpretation and application must be checked against the official text and current version.