CIVIL EVIDENCE ACT [Chapter 8:01] as at 1st May 2007 “book of account”, in relation to a financial institution, means any ledger, day-book, cashbook or other book or record of account kept by the financial institution in the ordinary course of its business; “financial document” means any form or document relating to the deposit, payment, transfer or removal of moneys which is received or executed by a financial institution in the ordinary course of its business, and includes any instruction or notification in writing so received or executed by a financial institution in relation to any moneys held by or on account with that financial institution; “financial institution” means— (a) any commercial bank, accepting house, discount house or finance house registered under the Banking Act [Chapter 24:20]6; or (b) any building society registered under the Building Societies Act [Chapter 24:02]; or (c) the Corporation as defined in section 2 of the Agricultural Finance Act [Chapter 18:02]7; or (d) the Reserve Bank of Zimbabwe established by the Reserve Bank of Zimbabwe Act [Chapter 22:10]; or (e) the Post Office Savings Bank; or (f) any foreign financial institution; “foreign financial institution” means any person carrying on in a foreign country the business of a financial institution such as is mentioned in paragraph (a), (b), (c), (d) or (e) of the definition of “financial institution”. 40 Admissibility of financial documents, entries in books of account and copies thereof Subject to this Part, a financial document shall be admissible as prima facie proof of any fact recorded therein if direct oral evidence of that fact would be admissible, and if it is proved that the financial document— (a) was received or executed and kept by the financial institution concerned in the ordinary course of its business; and (b) is in, or comes immediately from, the custody or control of the financial institution concerned. (2) Subject to this Part, an entry in a book of account of a financial institution shall be admissible as prima facie proof of any fact recorded therein if direct oral evidence of that fact would be admissible, and if it is proved that— (a) the entry was made in the ordinary course of business of the financial institution concerned; and 6 Paragraph (a) as amended by s. 82 of Act 9/1999. Concluding words were previously as follows: "financial institution registered under the Banking Act [Chapter 24:01]". 7 Paragraph (c) as substituted by s. 29 of Act 14/1999. — 23 —