The bodies implementing financial instruments shall be responsible for ensuring that supporting documents are available and shall not impose on final recipients record-keeping requirements that go beyond what is necessary to enable them to fulfil that responsibility.
Beidh na comhlachtaí a chuireann ionstraimí airgeadais chun feidhme freagrach as a áirithiú go bhfuil na doiciméid tacaíochta ar fáil agus ní fhorchuirfidh siad ceanglais coimeádta taifead a théann thar a bhfuil riachtanach chun a chur ar a gcumas an fhreagracht sin a chomhlíonadh.