{
  "url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-2.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/ii/division/2",
  "kind": "division",
  "number": "2",
  "heading": "The report shall contain at least the following information:",
  "text": "(a)the name of the storer, the address of the store visited and the description of the lots inspected;\n(b)the date and time when the inspection began and ended;\n(c)the place where the inspection took place and a description of the conditions of storage, packaging and accessibility;\n(d)the full identity of the persons conducting the inspection, their status and the terms of their authorisation;\n(e)the inspection measures undertaken and procedures used to establish volume, such as measuring methods, calculations, interim and final results, and the conclusions drawn;\n(f)for each lot or quality stored, the quantity in the paying agency’s books, the quantity in the store’s books and any discrepancies between the two sets of books;\n(g)for each lot or quality physically inspected, the information referred to in point (f) and the quantity verified on the spot and any discrepancies, the lot or quality number, the pallets, boxes, silos, vats or other receptacles involved and the weight (both net and gross if appropriate) or volume;\n(h)the statements made by the storer where there are discrepancies or differences;\n(i)the place, date and signature of the person drawing up the report and of the storer or representative;\n(j)any extended inspection conducted in the case of anomalies, specifying the percentage of the stored quantities covered by the extended inspection, discrepancies found and explanations given.",
  "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/ii/division/2",
    "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."
}