Article 133
1. The financial accounts shall provide a detailed record of the financial implementation of EDF resources. They shall show all: (a) allocations; (b) commitments; (c) payments, and established debts and collection operations for the financial year, in full and without any adjustment against each other. 2. When commitments, payments and debts are expressed in national currencies, the accounting system shall make it possible, where necessary, for them to be recorded in national currencies as well as in euro. 3. The commitments defined in Article 70 shall be recorded in euro for the value of the financing decisions taken by the Commission. The commitments defined in Article 78(2) shall be recorded in euro at the equivalent of the value of the contracts, grant agreements and programme estimates. That value shall include where appropriate: (a) provision for the payment of reimbursable expenses on presentation of supporting documents; (b) provision for the revision of prices and contingencies as defined in EDF-funded contracts; (c) financial provision for exchange rate fluctuations. 4. All accounting records referring to the fulfilment of a commitment shall be kept for a period of five years from the date of the decision giving discharge in respect of the financial implementation of EDF resources, referred to in Article 142, concerning the financial year during which the commitment was closed for accounting purposes.