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=S=> BGB 259. 1 A person who is obliged to render account for management related to earnings or expenses must provide the person entitled with an account containing an orderly compilation of earnings or expenses and , where receipts are customarily given , must submit receipts .
=S=> BGB 259. 2 Where there is reason to assume that the information on earnings contained in the account has not been provided with the requisite care the person obliged must , upon demand , declare for the record in lieu of an oath that he has indicated the earnings as completely as he is able to .
=S=> BGB 259. 3 In matters of minor importance there is no duty to make a declaration in lieu of an oath .
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