The stock and accounting records referred to in (a) in the first subparagraph shall show, for each product withdrawn, the following movements (expressed in quantities):

The stock and accounting records referred to in (a) in the first subparagraph shall show, for each product withdrawn, the following movements (expressed in quantities):

Stock records of authorised primary processors shall specify, by day and by category of straw or type of fibre stored separately:

the exporter's stock records must be updated daily and permit comprehensive monitoring, both administrative and physical, of the total quantity of the basic products or processed products physically present at these places and of their particular status.

keep separate stock records and financial accounts for the operations in question;

undertake to keep up to date the stock records, registers and other documents referred to in Article 24(2);

keep separate daily stock records for the raw materials and processed products indicated at Article 1(2)(f) and (h);

the specific stock and accounting records to be kept by all producer organisations which carry out one or more withdrawal operations during the marketing year concerned;

Records must also be kept of viruses added to stock, with details of the source, and of viruses issued to other laboratories.

To make stock account management less cumbersome, primary processors should also be allowed the possibility of recording operations by lot.

For the purposes of these inspection arrangements, recipients of the flat-rate aid shall keep stock records which meet criteria to be determined.

have premises in the Member State concerned where the stock records, registers and other documents referred to in Article 24(2) may be consulted by the competent authority;

All individual ampoules must be clearly labelled, and comprehensive records maintained of virus stocks together with dates and results of quality-control checks.

the second indent of paragraph 2 is replaced by the following: "- keep daily records of stocks or records by lot, linked regularly to financial accounts, and of the information specified in paragraph 5, together with supporting documents as specified by the Member State for the purpose of controls,";

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

They shall also keep available for the competent authority the registers of livestock held on holdings and used for milk production, in accordance with Article 7 of Regulation (EC) No 1760/2000, and supporting documents enabling such stock records to be verified.

Purchasers shall keep available for the competent authority of the Member State, for at least three years from the end of the year in which the documents are drawn up, stock records per 12-month period with details of the name and address of each producer, the information referred to in Article 8(2), entered every month or four-week period in the case of quantities delivered and annually in the case of the other data, together with the commercial documents, correspondence and other information referred to in Council Regulation (EEC) No 4045/89(5), permitting such stock records to be verified.

at purchaser level, the accuracy of declarations referred to in Article 8 of this Regulation, in particular by cross-checks to documents referred to in Article 24(2) to (5) of this Regulation as well as the credibility of the records of stocks and deliveries referred to in Article 24(2) and (3) of this Regulation in the light of the commercial documents and other documents showing how the milk collected has been used.

The second indent of Article 3(2) of Commission Regulation (EC) No 245/2001 of 5 February 2001 laying down detailed rules for the application of Council Regulation (EC) No 1673/2000 on the common organisation of the markets in flax and hemp grown for fibre(2), as amended by Regulation (EC) No 1093/2001(3), provides that primary processors must undertake to keep daily records of stocks for the operations that they carry out.

Producers making direct sales shall keep available for the competent authority of the Member State, for at least three years from the end of the year in which the documents are drawn up, stock records drawn up by 12-month period and giving details, per month and per product, of any sale or transfer of milk or milk products as well as of products which have been produced but not sold or transferred.

Where the yield is that shown in the stock records of the holder of the authorization, enter "inward processing records".

frequent, unannounced spot checks in order to crosscheck the stock accounts on the one hand and appropriate commercial documents and stocks actually held on the other hand;

keep stock records showing at least:

a copy or summary of the stock accounts referred to in Article 6(5).

a copy or summary of the stock accounts referred to in Article 6(5) of this Regulation.

Packing centres shall update their physical stock records each week.

the operator of the store shall keep stock accounts available at the store,

Stock records as provided for in Article 8(b) shall include, in respect of each day:

(a) they keep stock records containing at least the following information:

The competent authorities shall inspect the stock records of all approved undertakings.

verification of accounts, records, utilisation procedures and stocks.

Such checks shall be carried out on the stock records kept by the manufacturer.`

Existing stocks must be recorded as an entry in the records at a date following the annual balance sheet.

(b) keep separate stock records and financial accounts for the operations in question;

Selection shall be based on the agency's stock records, but the storekeeper should not be informed.

At the request of the authorities responsible for checking the stock records, the mill shall present:

Selection shall be based on the agency's stock records, but the storekeeping should not be informed.

Manufacturers and operators shall keep stock accounts showing in particular:

furthermore, they shall be entered in the undertaking's stock accounts as specified in Article 12 (1).'

comparison of the identity of the vats with the warehouse's stock records and the intervention agency's books,

whereas the inventories of products stored should be drawn up at regular intervals in order to compare them with stock and financial accounts;

In addition, those wholesalers who physically handle such eggs shall keep a weekly record of physical stock.

traders who do not hold stocks shall be required to keep records in accordance with the rules and procedures they shall specify;

In such cases, the stock accounts shall show in addition the quantities of grape juice packaged each day.

(d) to keep stock records so that checks may be made that they have respected their undertakings."

comparison of the identity and the content of the vats with the store's stock records and the intervention agency's books,

In the cases covered by this Article, users shall keep stock accounts showing in particular:

(a) the specific stock and accounting records to be kept by all producer organisations which carry out one or more withdrawal operations during the marketing year concerned;

(a) keep separate daily stock records for the raw materials and processed products indicated at Article 1(2)(f) and (h);

Intervention agencies shall ensure that storekeepers keep computerized records of intervention stocks.