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=S=> BGB 1841. 1 The account should contain an organised record of the receipts and expenditure , on disposals and acquisitions of assets and , to the extent that it is customary to provide supporting documents , to be provided with supporting documents .
=S=> BGB 1841. 2 If a trade or business is operated with commercial bookkeeping , then a financial statement drawn up from the books is sufficient as an account . The family court may , however , require the books and other supporting documents to be submitted .
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