1.The recovery order shall specify:
(a)the financial year to which the revenue is to be booked;
(b)the references of the act or legal commitment which is the source of the debt and gives rise to the entitlement to recovery;
(c)the budget article and any other subdivision that may apply, including, where appropriate, the references of the corresponding budget commitment;
(d)the amount to be recovered, expressed in euro;
(e)the name and address of the debtor;
(f)the deadline referred to in Article 80(3)(b);
(g)the possible method of recovery, including in particular recovery by offsetting or enforcement of any guarantee lodged.
2.The recovery order shall be dated and signed by the authorising officer responsible, then sent to the accounting officer.
3.The accounting officer of each institution shall keep a list of amounts due to be recovered. Union entitlements shall be grouped in the list according to the date of issue of the recovery order. He shall transfer this list to the accounting officer of the Commission.
The accounting officer of the Commission shall prepare a consolidated list showing the amount due per institution and per date of issue of the recovery order. The list shall be added to the Commission’s Report on budgetary and financial management.
4.In order to reinforce the protection of the Union’s financial interests, the Commission shall establish a list of Union entitlements stating the names of the debtors and the amount of the debt, where the debtor has been ordered to reimburse by a Court decision that has the force of res judicata and where no or no significant reimbursement has been made for one year following its pronouncement. The list shall be published, with due regard to the protection of personal data in accordance with the requirements of Regulation (EC) No 45/2001.
As far as personal data referring to natural persons are concerned, the information published shall be removed once the amount of the debt has been fully reimbursed. The same shall apply to personal data referring to legal persons for whom the official title identifies one or more natural persons.
The decision to include the debtor on the list of Union entitlements shall be taken in compliance with the principle of proportionality and shall take into account, in particular the significance of the amount.