Accounting (Rechenschaftsbericht)

Anyone who is obliged to render an account of an administration associated with income or expenditure must provide the authorised party with an invoice containing an orderly summary of the income or expenditure and, if receipts are to be issued, submit supporting documents. § Section 259 para. 1 BGB. Depending on the case, the report must be explained in such a way that the authorised party can form an impression of the execution of the administration by the obligated party (e.g. executor).