Den dokumentation, der er omhandlet i finansforordningens artikel 131, stk. 3, andet afsnit, kan specielt bestå af driftsregnskabet og balancen for det seneste regnskabsår, for hvilket regnskabet er afsluttet.
The supporting documents referred to in the second subparagraph of Article 131(3) of the Financial Regulation may consist in particular in the profit and loss account and the balance sheet for the last financial year for which the accounts were closed.