1. For the purposes of this Regulation `commercial documents' means all books, registers, vouchers and supporting documents, accounts and correspondence relating to the undertaking's business activity, as well as commercial data, insofar as these documents relate directly or indirectly to the transactions referred to in paragraph 1.
2. The Court of Auditors shall ensure that all securities and cash on deposit or in hand are checked against vouchers signed by the depositaries or against official memoranda of cash and securities held.
