The interim statement or, in the circumstances referred to in paragraph 2, the provisional accounts referred to in Article 128 of the Financial Regulation shall be transmitted by the accounting officer who is terminating his duties or, if this is not possible, by an official in his department to the new accounting officer, who, within no more than one month from the date of transmission, must sign in acceptance and may make reservations.
Vmesno poročilo ali, v okoliščinah iz odstavka 2, začasni zaključni račun iz člena 128 Finančne uredbe računovodja, ki bo prenehal opravljati svoje naloge ali, če to ni mogoče, uradnik iz njegove službe pošlje novemu računovodji, ki mora v največ enem mesecu od datuma predložitve pisno potrditi, da sprejema zaključni račun, lahko pa izrazi pridržke.