Arabic source examples:

State of Kuwait · Statutory text

Article 26 of Commercial Code

English translation

A merchant shall keep the commercial books required by the nature and importance of his business, in a manner ensuring an accurate statement of his financial position and a statement of the debts owed to him and by him relating to his business.
Arabic original
على التاجر ان يمسك الدفاتر التجارية الى تستلزمها طبيعة تجارته واهميتها، بطريقة تكفل بيان مركزه المالي بالدقة، وبيان ما له وما عليه من الديون المتعلقة بتجارته.

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