# Commission Regulation (EC) No 884/2009 of 23 September 2009 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes, Division 4.2: The files should have the characteristics as described under 2.4. Each line should contain the following fields (in this order):

Extent: E+W+S+N.I.

(a) F100: paying agency code
(b) F109: budget code
(c) Reco: reconciliation code
(d) F106: amount of the explained difference in EUR

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Source: https://www.legislation.gov.uk/eur/2009/884/annex/II/division/1/division/4/division/4.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-884/annex-II/division-1/division-4/division-4.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.