In particular, where undertakings are required to keep particular book records of stock in accordance with Union or national provisions, scrutiny of those records shall, in appropriate cases, include a comparison with the commercial documents and, where appropriate, with the actual quantities in stock.
Go háirithe, i gcás ina gceanglaítear ar ghnóthais taifid leabhair ar leith a choinneáil ar stoc i gcomhréir le forálacha an Aontais nó le forálacha náisiúnta, áireofar i ngrinnscrúdú na dtaifead sin, i gcásanna iomchuí, comparáid leis na doiciméid tráchtála agus, nuair is iomchuí, leis na cainníochtaí iarbhír atá i stoc.