{
  "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-i/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-i/division-1.json",
  "legislation": "eur/2014/907",
  "legislation_title": "Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-907",
  "path": "annex/ii/division/a/division/i/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Frequency and representativeness",
  "text": "Each storage point shall be inspected at least once every year in accordance with the rules set out in point B, to ascertain in particular:\nthe procedure for collecting information on public storage;\nwhether the accounting data held on the spot by the storer tallies with the information sent to the paying agency;\nthe physical presence in the store of the quantities mentioned in the storer’s accounting records and which served as a basis for the latest monthly statement provided by the storer, assessed visually or, in case of doubt or dispute, by weighing or measuring;\nthe sound, fair and marketable quality of the products stored.\nPhysical presence shall be established by a sufficiently representative physical inspection, covering at least the percentages set out in point B and making it possible to conclude that the entire quantities listed in the stock accounts are actually present.\nChecks on quality shall comprise visual, olfactory and/or organoleptic checks and, if there are any doubts, in-depth analyses.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/907/annex/ii/division/a/division/i/division/1",
    "retrieved_at": "2026-11-01T14:47:21.685264+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."
}