Kuwait Court of Cassation principle number 1527

The merchant's retention of a true copy of all invoices, correspondence, and telegrams sent or received by him, and other items connected with his commercial business, for five years. His obligation, or that of his heirs, to retain the original journal and inventory ledger for ten years from the date of their closure. These two periods are not limitation periods. Effect thereof. Their expiry does not entail extinction of a right or debt established therein. Articles 31, 32, Commercial Code. Example.