Periodically, and at least whenever the accounts are closed, the accounting officer shall check that the data in the inventory ledger referred to in Article 209 correspond to the actual situation, in particular as regards:
Računovodja redno in najmanj ob pripravi zaključnega računa preverja, če podatki v evidenci dolgoročnih sredstev iz člena 209 ustrezajo dejanskemu stanju, zlasti glede: