Scope and definitions relating to this Chapter

1.   This Chapter lays down specific rules on the scrutiny of the commercial documents of entities receiving or making payments relating directly or indirectly to the system of financing by the EAGF or representatives of those entities (‘undertakings’) in order to ascertain whether transactions forming part of the system of financing by the EAGF have actually been carried out and have been executed correctly.
2.   This Chapter shall not apply to interventions covered by the integrated system referred to in Chapter II of this Title and by Title III, Chapter III, of Regulation (EU) 2021/2115.
The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with a list of interventions which, due to their design and control requirements, are unsuited for additional ex-post controls by way of scrutiny of commercial documents and, therefore, are not to be subject to such scrutiny under this Chapter.
3.   For the purposes of this Chapter, the following definitions apply:
(a)
‘commercial document’ means all books, registers, vouchers and supporting documents, accounts, production and quality records, correspondence relating to the undertaking’s business activity, and commercial data, in whatever form they may take, including electronically stored data, in so far as those documents or data relate directly or indirectly to the transactions referred to in paragraph 1;
(b)
‘third party’ means any natural or legal person directly or indirectly connected with transactions carried out within the financing system by the EAGF.