# 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 IV: COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATION

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

Public storage contracts concluded between the paying agency and the storer shall contain provisions which make it possible to guarantee compliance with the law applying in the constituent nation.
They shall require the following:
the keeping of computerised intervention stock accounts;
direct, immediate availability of a permanent inventory;
availability at all times of all the documents relating to the entry, storage and removal of stock and the accounting documents and records drawn up under this Regulation and held by the storer;
permanent access to those documents for staff of the paying agency and the relevant authorities, and for any person duly authorised by them.

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