PART ONECOMMON PROVISIONS
TITLE IXPRESENTATION OF THE ACCOUNTS AND ACCOUNTING
CHAPTER 1 Presentation of the accounts
Article 229Supporting documents(Article 144 of the Financial Regulation)
1.
Each entry shall be based on dated and numbered supporting documents, produced on paper or on a medium which guarantees the reliability and safeguarding of its content for the periods laid down in Article 48.
2.
Operations of the same type, carried out in the same place and on the same day may be summarised in a single supporting document.