(1) A person who is obliged to render accounts for management related to earnings or expenses is to provide the person entitled with accounts containing a structured compilation of earnings or expenses and, where receipts are customarily given, is to submit receipts.
(2) If there is reason to assume that the information on earnings contained in the accounts rendered has not been provided with the requisite care, then upon demand, the person obliged is to declare for the record in lieu of an oath that they have indicated the earnings as completely as they are able to.
(3) In matters of minor importance there is no duty to make a declaration in lieu of an oath.