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Every item entered in the account of a POW shall be countersigned or initialed by thePOW, or by the POW Representative acting on his or her behalf. 356POWs shall at all times be afforded reasonable facilities for consulting and obtainingcopies of their accounts, which may likewise be inspected by the representatives of theProtecting Powers at the time of visits to the camp. 3579.18.6.1 Cash in POW Hands Taken at the Time of Capture. Cash that was takenfrom POWs, in accordance with Article 18 of the GPW, at the time of their capture, and that is inthe currency of the Detaining Power, shall be placed to their separate accounts, in accordancewith the Article 64 of the GPW. 358The amounts, in the currency of the Detaining Power, due to the conversion of sums inother currencies that are taken from the POWs at the same time, shall also be credited to theirseparate accounts. 3599.18.6.2 Personal Account in the Event of Transfers to Another POW Camp.When POWs are transferred from one camp to another, their personal accounts will followthem. 360 In case of transfer from one Detaining Power to another, the monies that are theirproperty and are not in the currency of the Detaining Power will follow them. 361 POWs shall begiven certificates for any other monies standing to the credit of their accounts. 362355 Refer to § 9.18.5.1 (Payments Made in the POW’s Own Country).356 GPW art. 65 (“Every item entered in the account of a prisoner of war shall be countersigned or initialled by him,or by the prisoners’ representative acting on his behalf.”).357 GPW art. 65 (“Prisoners of war shall at all times be afforded reasonable facilities for consulting and obtainingcopies of their accounts, which may likewise be inspected by the representatives of the Protecting Powers at the timeof visits to the camp.”).358 GPW art. 59 (“Cash which was taken from prisoners of war, in accordance with Article 18, at the time of theircapture, and which is in the currency of the Detaining Power, shall be placed to their separate accounts, inaccordance with the provisions of Article 64 of the present Section.”). Refer to § 9.7.4.1 (Unexplained Possession ofLarge Sums of Money by POWs); § 9.18.1 (Detaining Power Regulations on the Maximum Amount of Money inPOW Possession).359 GPW art. 59 (“The amounts, in the currency of the Detaining Power, due to the conversion of sums in othercurrencies that are taken from the prisoners of war at the same time, shall also be credited to their separateaccounts.”).360 GPW art. 65 (“When prisoners of war are transferred from one camp to another, their personal accounts willfollow them.”).361 GPW art. 65 (“In case of transfer from one Detaining Power to another, the monies which are their property andare not in the currency of the Detaining Power will follow them.”).362 GPW art. 65 (“They shall be given certificates for any other monies standing to the credit of their accounts.”).560

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