2.

The trial balance accompanied by a handing over report shall be transmitted by the accounting officer who is terminating his duties or, if it is not possible, by an official in his department to the new accounting officer. The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and he may make reservations. The handing over report shall also contain the result of the trial balance and any reservations made.

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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.