pool accounting
Defined in Article 2, Commission Regulation (Euratom) 2025/974
Definitions over time (1)
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06/07/2025 – today applies on 11/11/2026 Article 2, Commission Regulation (Euratom) 2025/974 Scope: Whole act
‘pool accounting’ means a specific accounting method whereby a unique obligation code (pool code) is used to declare book inventories and physical inventory listings to the Commission pursuant to Articles 14 and 15, although the nuclear material may be subject to various particular safeguard obligations;