Law of Commercial Books
Art. 4Status unknownSaudi ArabiaRegulation
Issued by Ministry of Investment (misa.gov.sa)
Details of the goods available with the merchant at the end of his fiscal year
Law of Commercial Books
shall be entered into the inventory book. If such details are entered into
separate books or lists, an overall summary of the goods shall be entered into
the inventory book; in such case, the books and lists shall be deemed
complementary to the inventory book. A copy of the merchant’s balance sheet
shall also be entered into the inventory book if it is not entered into another
book.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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