{
  "url": "https://openlegislation.uk/draft-nuclear-safeguards-eu-exit-regulations-2018/regulation-11",
  "json_url": "https://openlegislation.uk/draft-nuclear-safeguards-eu-exit-regulations-2018/regulation-11.json",
  "legislation": "ukdsi/2018/9780111175545",
  "legislation_title": "The Nuclear Safeguards (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-nuclear-safeguards-eu-exit-regulations-2018",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Accounting records",
  "text": "(1) In respect of each material balance area an operator must ensure that the accounting records show the following—\n(a) all inventory changes, so that the book inventory can be determined at any time;\n(b) all measurement and counting results used to determine the physical inventory; and\n(c) all adjustments and corrections that have been made in respect of inventory changes, book inventories and physical inventories.\n(2) An operator must ensure that the accounting records relating to any inventory change or physical inventory show, in respect of each batch of qualifying nuclear material, the material identification, batch data and source data.\n(3) An operator must ensure that the records account separately for each category of qualifying nuclear material.\n(4) For each inventory change, an operator must indicate the date of the change and, when appropriate, the originating and dispatching material balance area and the receiving material balance area or the shipper and the recipient.\n(5) An operator must communicate the data referred to in paragraph (1) to the ONR on request.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111175545/regulation/11",
    "retrieved_at": "2026-10-30T15:03:07.317979+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}