Commission Regulation (EC) No 1653/2004 Article 61

Article 61

Movements on the accounts and the balances shall be entered in the accounting ledgers. All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which they shall refer. The accounting system must be such as to leave a trail for all accounting entries.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 61 of Commission Regulation (EC) No 1653/2004 (LawPlayer, data as of 2026-07-04)

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