Abstract

The construction of the recognition of performance, regulated in Art. 451 of the Civil Code, contributes to putting in order complex and multifaceted obligational relationships, under which one of the parties is to provide the other with several performances of the same kind. It is a very helpful provision, though its interpretation gives rise to a number of doubts. The article focuses on specifying the kind of obligations that may be recognized in accounting arguing that these are the debts to be paid by the debtor to the exclusion of other obligations, for example creditor duties.