Account maintenance for notified goods requires detailed contemporaneous records and serialised documentation for each transaction. Every acquisition or disposal of notified goods must be recorded with the following particulars: name of the goods; name and full business address of the counterparty; serial number of the accompanying voucher or memorandum; particulars as specified in rule 9; and the time and date of acquisition or parting with the goods. These particulars must be entered in a register, or in duplicate sale or disposal memos, with pages consecutively serial numbered and entries made immediately after each transaction.