Article 1, Paragraph 5. · Commission Delegated Regulation (EU) 2021/771

Contents

5.Where relevant, the mass balance check shall cover at least the following elements justified by appropriate documents including stock and financial records:

(a)the nature and the quantities of products delivered to the unit and, where relevant, of materials bought and the use of such materials, and, where relevant, the composition of products;

(b)the nature and the quantities of products held in storage at the premises;

(c)the nature and the quantities of the products that have left the unit of operator or group of operators to the consignee’s premises or storage facilities;

(d)in case of operators who buy and sell the product(s) without physically handling the product(s), the nature and the quantities of products that have been bought and sold, and the suppliers, and where different, the sellers or the exporters and the buyers, and where different, the consignees;

(e)the yield of the products obtained, collected or harvested over the previous year;

(f)the actual yield of the products obtained, collected or harvested over the current year;

(g)the number and/or weight in case of livestock managed over the current and previous year;

(h)any losses, increase or decrease in quantity of products at any stage of production, preparation and distribution;

(i)organic or in-conversion products that are sold on the market as non-organic.