Commission Regulation (Euratom) 2025/974 Annex IV

Annex IV

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Annex IV

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ANNEX IV

MATERIAL BALANCE REPORT (MBR)

Header

Label/tag	Content	Comments	#
MBA	Character (4)	MBA code of reporting MBA	1
Report type	Character (1)	M for Material Balance Report	2
Report date	Date (DDMMYYYY)	Date on which the report was completed	3
Start report	Date (DDMMYYYY)	Starting date of MBR (date of last PIT + 1 day)	4
End report	Date (DDMMYYYY)	End date of MBR (date of current PIT)	5
Report number	Number	Sequential number, no gaps	6
Line count	Number	Total number of lines reported	7
Reporting person	Character (64)	Name of person responsible for the report	8

Entries

Label/tag	Content	Comments	#
IC code	Character (2)	Type of inventory change	9
Line number	Number	Sequential number, no gaps	10
Element category	Character (1)	Category of nuclear material	11
Element weight	Number (24,3)	Element weight	12
Isotope	Character (1)	G for U-235, K for U-233, J for a mixture of U-235 and U-233	13
Fissile weight	Number (24,3)	Weight of fissile isotope	14
Obligation	Character (5)	Safeguard obligation	15
Correction	Character (1)	D for deletions, A for additions forming part of a deletion/addition pair, L for late lines (stand-alone additions)	16
Previous report	Number	Report number of line to be corrected	17
Previous line	Number	Line number of line to be corrected	18
Comment	Character (256)	Operator comment	19
CRC	Number	Hash code of line for quality control purposes	20
Previous CRC	Number	Hash code of line to be corrected	21

Explanatory notes

1.	MBA: Code of the reporting material balance area. This code is notified to the installation concerned by the Commission.

2.	Report type: M for material balance reports.

3.	Report date: Date on which the report was completed.

4.	Start report: Start date of MBR, date of the day immediately following the day of the previous physical inventory taking.

5.	End report: End date of MBR, date of current physical inventory taking.

6.	Report number: Sequential number used for inventory change reports, material balance reports and physical inventory listings, no gaps.

7.	Line count: Total number of lines reported.

8.	Reporting person: Name of the person responsible for the report.

IC code: The different types of inventory information and of inventory change shall be entered in the sequence indicated below. The following codes shall be used: For inventory changes, one of the following codes shall be used:

Keyword	Code	Explanation
Beginning physical inventory	PB	Physical inventory at the beginning of the reporting period (shall be equal to the physical inventory at the end of the previous reporting period). Separate lines per element and per safeguard obligation
Inventory changes (only codes in the list below)		For each type of inventory change, one consolidated line (per element and per safeguard obligation) has to be entered for the entire reporting period (first increases, then decreases).
Ending book inventory	BA	Book inventory at the end of the reporting period. It shall be equal to the arithmetic sum of the MBR entries above. Separate lines per element and per safeguard obligation
Ending physical inventory	PE	Physical inventory at the end of the reporting period. Separate lines per element and per safeguard obligation
Material unaccounted for	MF	Material unaccounted for. Shall be calculated as ‘ending physical inventory (PE)’ minus ‘ending book inventory (BA)’. Separate lines per element and per safeguard obligation

Keyword	Code	Explanation
Receipt	RD	Receipt of nuclear material from a material balance area within the European Union.
Import	RF	Import of nuclear material from a third country.
Receipt from non-safeguarded activity	RN	Receipt of nuclear material from a non-safeguarded activity (Article 39).
Shipment	SD	Transfer of nuclear material to a material balance area within the European Union.
Export	SF	Export of nuclear material to a third country
Shipment to non-safeguarded activity	SN	Transfer of nuclear material to a non-safeguarded activity (Article 39).
Transfer to conditioned waste	TC	Nuclear material contained in waste that is measured or estimated on the basis of measurements, and which has been conditioned in such a way (e.g. in glass, cement, concrete or bitumen) that it is not suitable for further nuclear use. Installations may be authorized to use this code based on a reasoned and justified request and agreed reporting modalities. Separate records shall be kept for this type of material.
Transfer to a geological disposal area	TG	Transfer of nuclear material which is neither considered as retained nor as conditioned waste into a geological disposal area.
Discards to the environment	TE	Nuclear material that is measured or estimated on the basis of measurements, and which has been irrevocably discarded to the environment as the result of a planned discharge (Article 36(1)(a)).
Transfer to retained waste	TW	Nuclear material generated from processing or from an operational accident contained in waste that is measured or estimated on the basis of measurements, and which has been transferred to a specific location within the material balance area from which it could be retrieved and which is deemed to be not recoverable for the time being. Separate records shall be kept for this type of material.
Retransfer from conditioned waste	FC	Retransfer of conditioned waste to the inventory of the material balance area. This applies whenever conditioned waste undergoes processing.
Retransfer from a geological disposal area	FG	Retrieval of nuclear material from a geological disposal area after it was declared as transfer to that geological disposal area. Use of this code requires a special report to be sent to the Commission.
Retransfer from retained waste	FW	Retransfer of retained waste to the inventory of the material balance area. This applies whenever retained waste is retrieved from the specific location within the material balance area, either for any processing involving the separation of elements in the material balance area or for any shipment from the material balance area.
Accidental loss	LA	Irretrievable and inadvertent loss of a quantity of nuclear material as the result of an operational accident. Use of this code requires a special report to be sent to the Commission.
Accidental gain	GA	Nuclear material unexpectedly found, except when detected in the course of a physical inventory taking. Use of this code requires a special report to be sent to the Commission.
Decommissioning gain	GD	Nuclear material arisen during decommissioning activities or exceptional operations. Installations may be authorized to use this code based on a reasoned and justified request.
Category change	CE	Accountancy transfer of a quantity of nuclear material from one category (Article 21) to another as a result of an enrichment process (only one line to be reported per category change).
Category change	CB	Accountancy transfer of a quantity of nuclear material from one category (Article 21) to another as a result of a blending operation (only one line to be reported per category change).
Category change	CC	Accountancy transfer of a quantity of nuclear material from one category (Article 21) to another for all types of category change not covered by codes CE and CB (only one line to be reported per category change), such as during irradiation or for exceptional and justified reasons.
Change in particular obligation	BR	Accountancy transfer of a quantity of nuclear material from one particular safeguard obligation to another (Article 19(1)), to balance the total uranium stock following a blending operation (only one line to be reported per change of obligation).
Change in particular obligation	PR	Accountancy transfer of a quantity of nuclear material from one particular safeguard obligation to another (Article 19(1)), used when nuclear material enters or leaves an accountancy pool (only one line to be reported per change of obligation).
Change in particular obligation	SR	Accountancy transfer of a quantity of nuclear material from one particular safeguard obligation to another (Article 19(1)), following an obligation exchange or a substitution (only one line to be reported per change of obligation). The use of this code requires prior authorization (Article 20(1)).
Change in particular obligation	CR	Accountancy transfer of a quantity of nuclear material from one particular safeguard obligation to another (Article 19(1)), for all cases not covered by codes BR, PR or SR (only one line to be reported per change of obligation).
Nuclear production	NP	Increase in the quantity of nuclear material due to nuclear transformation.
Nuclear loss	NL	Decrease in the quantity of nuclear material due to nuclear transformation.
Shipper/receiver difference	DI	Shipper/receiver difference.
New measurement	NM	Quantity of nuclear material, in one particular batch, accounted for in the nuclear material balance area, being the difference between a newly measured quantity and the quantity formerly accounted for, and which is neither a shipper/receiver difference nor a correction.
Roundings	RA	Rounding adjustment to make the sum of the quantities reported in a given period coincide with the ending book inventory of the material balance area.
Isotope adjustment	R5	Adjustment to make the sum of the isotope quantities reported coincide with the ending book inventory for U-235 of the material balance area.
Material production	MP	Quantity of nuclear material, obtained from substances originally not subject to safeguards, which has become subject to safeguards because its concentration now exceeds the minimum levels.
Termination of use	TU	Quantity of nuclear material considered as irrecoverable for practical or economic reasons which is incorporated in end products used for non-nuclear purposes (Article 36(1)(b)). The use of this code requires prior authorization.
Termination of safeguards	TZ	Quantity of nuclear material considered as irrecoverable for practical or economic reasons which is contained in waste in very low concentrations measured or estimated on the basis of measurements, even if these materials are not discarded to the environment (Article 36(1)(c)). Installations may be authorized to use this code based on a reasoned and justified request and agreed reporting modalities.

10.	Line number: Sequential number starting with 1, no gaps.

11.	Element category: The element category of the nuclear material, using the category codes as laid out in Annex III (25) to this Regulation.

12.	Element weight: The weight of the element category referred to in field 11 shall be reported. All weights shall be reported in grams. The decimal digits appearing in the accounting lines can be reported up to a maximum of three decimal places.

13.	Isotope: This code indicates the kind of fissile isotopes involved and shall be used when the weight of fissile isotopes is reported. Use the codes as laid out in Annex III (27) to this Regulation.

14.

Fissile weight: Unless otherwise stated in the particular safeguard provisions, the weight of fissile isotopes shall only be reported for enriched uranium and category changes involving enriched uranium. All weights shall be reported in grams. The decimal digits appearing in the accounting lines can be reported up to a maximum of three decimal places.

15.

Obligation: Indication of the particular safeguard obligation assumed by the Community under an Agreement concluded with a third country or an international organisation, to which the material is subject (Article 19). It may also correspond to a pool code, where authorised pursuant to Article 20. The Commission shall communicate the appropriate codes to the installations on request.

16.

Correction: Corrections have to be made by deleting the wrong line(s) and adding the correct one(s), where appropriate. The following codes shall be used:

Code	Explanation
D	Deletion. The line to be deleted shall either be: identified by indicating in field 17 the report number (6) and in field 18 the line number (11), as well as in field 21 the CRC (20) which were declared for the original line. Other fields need not be reported; or repeated in its entirety. Fields may contain codes no longer in use under this Regulation
A	Addition (forming part of a deletion/addition pair). The correct line shall be reported with all data fields, including the ‘previous report’ field (17) and the ‘previous line’ field (18). The ‘previous line’ field (18) shall repeat the line number (10) of the line being replaced by the deletion/addition pair
L	Late line (stand-alone addition). The late line to be added shall be reported with all data fields, including the ‘previous report’ field (17). The ‘previous report’ field (17) shall contain the report number (6) of the report in which the late line should have been included

17.	Previous report: Indicate the report number (6) of the line to be corrected.

18.	Previous line: For deletions, or additions forming part of a deletion/addition pair, indicate the line number (10) of the line to be corrected.

19.	Comment: Free-text comment field for short comments by operator.

20.	CRC: Hash code of line for quality control purposes. The Commission shall inform the operator of the algorithm to be used.

21.	Previous CRC: Hash code of the line to be corrected.

GENERAL REMARKS CONCERNING THE COMPLETION OF THE REPORTS

General remarks 2, 3, 4, 5 and 6 at the end of Annex III apply mutatis mutandis.