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Convention (III) relative to the Treatment of Prisoners of War. Geneva, 12 August 1949.
The Detaining Power shall hold an account for each prisoner of war, showing at least the following:
(1) The amounts due to the prisoner or received by him as advances of pay, as working pay or derived from any other source; the sums in the currency of the Detaining Power which were taken from him; the sums taken from him and converted at his request into the currency of the said Power.
(2) The payments made to the prisoner in cash, or in any other similar form; the payments made on his behalf and at his request; the sums transferred under Article 63, third paragraph
Commentary of 1960