Material balance report and physical inventory listing ... For each material balance area, the persons and undertakings referred to in Article 1 shall transmit to the Commission, in accordance with the specimen set out in Annex III to this Regulation, material balance reports showing:
(a) beginning physical inventory;
(b) inventory changes (first increases, then decreases);
(c) ending book inventory;
(d) ending physical inventory;
(e) material unaccounted for.
