Publication: Magyar Közlöny
Issue: MK-2005-156 (Year: 2005, Number: 156)
Era: 2004-2010
Section: 
Paragraph Index: 33

3. In or der to pre vent cor rup ti on, each Sta te Party shall take such me a su res as may be ne ces sa ry, in ac cor dan ce with its do mes tic laws and re gu lat ions re gar ding the ma in te nan ce of bo oks and re cords, fi nan ci al sta te ment disc lo su res and ac co un ting and au di ting stan dards, to pro hi bit the fol lo wing acts car ri ed out for the pur po se of com mit ting any of the of fen ces established in accordance with this Convention: (a) The es tab lish ment of off-the-bo oks ac co unts; (b) The ma king of off-the-bo oks or ina de qu a tely iden ti fi ed tran sac ti ons; (c) The re cor ding of non-ex is tent ex pen di tu re; (d) The ent ry of li a bi li ti es with in cor rect iden ti fi ca ti on of the ir ob jects; (e) The use of fal se do cu ments; and (f) The in ten ti o nal dest ruc ti on of bo ok ke e ping do cu ments ear li er than fo re se en by the law.

Source: https://magyarkozlony.hu/hivatalos-lapok/df153fcf49b596fdf8f9407cf5890c5dd8c5d595/dokumentumok/a1bfd083350df9a591c67448fde603155f6830c3/letoltes