The competent authority of the Member State shall determine the records to be kept by all undertakings approved in accordance with Articles 7 and 8, at each of their production sites, and the frequency of such record-keeping, which must be at least monthly.
These records shall be kept by the undertaking for at least three years following the current year and comprise at least the following information:
the quantities of raw material received with, in the case of beet and cane, the sugar content as determined on delivery to the undertaking;
where appropriate, the end products or semi-finished products received;
the quantities of end products obtained, and the quantities of by-products;
the wastage during processing;
the quantities destroyed and the reasons for such destruction;
the quantities of end products dispatched.