Article 237

Each institution and each body referred to in Article 141 of the Financial Regulation shall keep a journal, a general ledger and at least sub-ledgers for debtors, creditors and fixed assets, unless it is not justified by cost-benefit considerations. The accounting ledgers shall consist of electronic documents which are identified by the accounting officer and offer full guarantees for use as evidence. Entries in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in Article 212. The journal and the general ledger may be split into as many special journals and special ledgers are necessary to meet requirements. Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.