Entry in the accounts and reporting
Article 5
1. Accounts for the own resource based on non-recycled plastic packaging waste shall be kept by the treasury of each Member State or by a public entity exercising similar functions (‘treasury’), or by the national central bank of each Member State. 2. For own-resources accounting purposes, the month shall end no earlier than 1 p.m. on the last working day of the month during which the calculation or the establishment took place. 3. The twelfths of the own resource based on non-recycled plastic packaging waste shall be entered in the accounts on the first working day of each month. The result of the calculation referred to in Article 9 shall be recorded annually. 4. By 15 April of each year, each Member State shall send to the Commission forecasts of the weight of plastic packaging waste that is not recycled for the current and the following year. 5. By 31 July of each year, each Member State shall send to the Commission an annual statement for the year two years before the current year (‘n-2’) providing statistical data on the weight of plastic packaging waste generated in the Member State and on the weight of that plastic packaging waste that was recycled, the weights being provided in kilograms, and an annual statement for the year n-2 providing the calculation of the amount of the own resource based on non-recycled plastic packaging waste in accordance with Article 6. 6. The Commission shall adopt implementing acts establishing forms for the statements relating to the own resource based on non-recycled plastic packaging waste, referred to in paragraph 5 of this Article. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 14(2).