Where commercial records are produced in a legal dispute, their content is to be inspected with the involvement of the parties, insofar as the content concerns the matter in dispute, and an excerpt is to be taken where this is suitable. The remaining content of the books is to be disclosed to the court insofar as this is necessary for verifying that they have been properly kept.
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Book 3 · Commercial records › Title 3 · Valuation rules › Section 259
Excerpt of records produced in a legal dispute
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