Accounting reports
Article 10
The persons or undertakings referred to in the first subparagraph of Article 3(1) shall provide the Commission with accounting reports. The accounting reports shall contain the information available on the date of reporting and must be corrected at a later date if necessary. Accounting reports shall be transmitted to the Commission in electronic form, except in cases where the Commission has granted a written derogation, or the transitional arrangements specified in Article 39 apply. On a reasoned request by the Commission, further details or explanations in connection with these reports shall be supplied within three weeks.