# 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, Division 5: A summary document shall be drawn up by the paying agency listing:

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

the checks carried out, clearly indicating which are physical inspections (inventory checks),
the quantities checked,
the anomalies detected in relation to the monthly and annual statements, and the reasons for those anomalies.
The quantities checked and the anomalies detected shall be indicated for each product concerned, in terms of weight or volume and as a percentage of the total quantities held.
This summary document shall list separately the checks to verify the quality of the products stored. ...

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Source: https://www.legislation.gov.uk/eur/2014/907/annex/ii/division/a/division/ii/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-907/annex-ii/division-a/division-ii/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.