Each Union institution and body referred to in Article 234 shall keep inventories showing the quantity and value of all the Union's tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.
Vsaka institucija in vsak organ iz člena 234 vodi evidenco sredstev, ki prikazuje količino in vrednost vseh opredmetenih, neopredmetenih in finančnih sredstev Unije v skladu z vzorcem, ki ga pripravi računovodja Komisije.