Article 561. Certification of the composition of the business being sold

1. The composition and value of the business being sold shall be determined in the contract for the sale of the enterprise on the basis of a complete inventory of the enterprise carried out in accordance with the established rules of the enterprise. 2. Before signing the contract for the sale of the business, the parties must prepare and consider: the inventory certificate, the balance sheet, the independent auditor ' s opinion on the composition and costimos. A list of all debts or obligations that are included in the enterprise, indicating the creditors, the nature, size and duration of their claims, is provided. In the above documents, the seller is to be handed over to the buyer unless otherwise provided in the rules of article 559 of the present Code and established by agreement of the parties.