Article 29 of Commercial Code

1 - The details of the goods held by the trader at the end of his financial year shall be entered in the inventory book, or an aggregate statement thereof if their details are contained in separate books and lists, in which case those books and lists shall be considered an integral part of the said book. 2 - A copy of the trader's balance sheet shall also be entered in the inventory book each year if it is not entered in any other book.