Material balance report and physical inventory listing
Article 13
For each material balance area, the persons or undertakings referred to in the first subparagraph of Article 3(1) shall transmit to the Commission: (a) material balance reports, in the format set out in Annex IV, showing: (i) beginning physical inventory; (ii) inventory changes (first increases, then decreases); (iii) ending book inventory; (iv) ending physical inventory; (v) material unaccounted for; (b) a physical inventory listing, in the format set out in Annex V, showing all batches separately. The reports and the listing shall be transmitted as soon as possible and at the latest within 30 days of the date on which a physical inventory was taken. Unless otherwise specified in the particular safeguard provisions referred to in Article 6 for an installation, a physical inventory shall be taken every calendar year and the period between two successive physical inventory takings shall not exceed 14 months.