Arabic source examples:

State of Kuwait · Statutory text

Article 18 of Law of Evidence

English translation

Mandatory commercial books shall constitute evidence for their merchant owner against his merchant opponent if the dispute concerns a commercial act and the books are regularly kept. This evidentiary force shall be displaced by contrary evidence, and such evidence may be drawn from the opponent's regularly kept books.
Arabic original
تكون الدفاتر التجارية الالزامية حجة لصاحبها التاجر ضد خصمه التاجر، إذا كان النزاع متعلقا بعمل تجاري، وكانت الدفاتر منتظمة. وتسقط هذه الحجية بالدليل العكسي، ويجوز ان يؤخذ هذا الدليل من دفاتر الخصم المنتظمة.

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