Keeping separate accounts

1.   Each paying agency shall keep a set of separate accounts for the appropriations entered in the Union budget for the EAGF and EAFRD.
2.   The Commission may adopt implementing acts laying down further rules on the obligation laid down in this Article and the specific conditions applying to the information to be booked in the accounts kept by the paying agencies. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).