The inventory committee documents the results of the inventory in the stock count minute.

The results are determined by comparing the data identified factually and recorded in the inventory lists with the data coming from the technical and operational information and with their balances existing in the company’s books. The identified errors during this process must be corrected in the operational evidence.

The outcome of the inventory of the assets, liabilities, and equity items, classified by their nature in accordance with the balance sheet categories is comprised in the inventory register.