# 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 (a): The documents relating to the entry, storage and removal of products used to draw up the annual accounts must be in the storer’s possession and contain at least the following information:

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

place of storage (with identification of the bin or vat where relevant),
quantity carried over from the previous month,
entries and removals by lot,
stock at the end of the period.
These documents shall permit precise identification of the quantities in store at any time, and shall take account of purchases and sales that have been agreed but for which the corresponding entries or removals of stock have not yet occurred.

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Source: https://www.legislation.gov.uk/eur/2014/907/annex/iii/division/iii/division/1/division/a (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-907/annex-iii/division-iii/division-1/division-a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.