El comisionista estará obligado a rendir, con relación a sus libros, cuenta especificada y justificada de las cantidades que percibió para la comisión, reintegrando al comitente, en el plazo y forma que éste le prescriba, del sobrante que resulte a su favor.
En caso de morosidad, abonará el interés legal. Serán de cargo del comitente el quebranto y extravío de fondos sobrantes, siempre que el comisionista hubiere observado las instrucciones de aquél respecto a la devolución.
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