Chwilio Deddfwriaeth

Commission Delegated Regulation (EU) No 1268/2012 (repealed)Dangos y teitl llawn

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed)

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F1PART ONEU.K. COMMON PROVISIONS

F1TITLE IU.K. SUBJECT MATTER

F1Article 1U.K.Subject matter

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F1TITLE IIU.K. BUDGETARY PRINCIPLES

F1 CHAPTER 1 U.K. Principles of unity and budgetary accuracy

F1Article 2U.K.Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation)

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F1 CHAPTER 2 U.K. Principle of annuality

F1Article 3U.K.Appropriations for the financial year(Article 11(3) of the Financial Regulation)

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F1Article 4U.K.Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation)

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F1 CHAPTER 3 U.K. Principle of unit of account

F1Article 5U.K.Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation)

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F1Article 6U.K.Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation)

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F1 CHAPTER 4 U.K. Principle of universality

F1Article 7U.K.Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)

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F1Article 8U.K.Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)

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F1Article 9U.K.Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)

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F1Article 10U.K.Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)

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F1Article 11U.K.Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)

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F1Article 12U.K.Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)

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F1 CHAPTER 5 U.K. Principle of specification

F1Article 13U.K.Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)

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F1Article 14U.K.Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)

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F1Article 15U.K.Administrative expenditure(Article 26 of the Financial Regulation)

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F1Article 16U.K.Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)

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F1Article 17U.K.Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)

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F1 CHAPTER 6 U.K. Principle of sound financial management

F1Article 18U.K.Evaluation(Article 30 of the Financial Regulation)

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F1Article 19U.K.Financial statement(Article 31 of the Financial Regulation)

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F1 CHAPTER 7 U.K. Principle of transparency

F1Article 20U.K.Provisional publication of the budget(Article 34 of the Financial Regulation)

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F1Article 21U.K.Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)

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F1Article 22U.K.Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)

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F1TITLE IIIU.K. ESTABLISHMENT AND STRUCTURE OF THE BUDGET

F1Article 23U.K.Financial programming(Article 38 of the Financial Regulation)

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F1Article 24U.K.Draft amending budgets(Article 41(1) of the Financial Regulation)

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F1Article 25U.K.Budget nomenclature(Article 44 of the Financial Regulation)

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F1Article 26U.K.Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)

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F1Article 27U.K.Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)

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F1Article 28U.K.Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)

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F1TITLE IVU.K. IMPLEMENTATION OF THE BUDGET

F1 CHAPTER 1 U.K. General provisions

F1Article 29U.K.Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)

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F1Article 30U.K.Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)

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F1Article 31U.K.Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)

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F1Article 32U.K.Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)

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F1 CHAPTER 2 U.K. Methods of implementation

F1 Section 1 U.K. General provisions

F1Article 33U.K.Management mode(Article 58 of the Financial Regulation)

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F1 Section 2 U.K. Direct Management

F1Article 34U.K.Direct management(Article 58 (1)(a) of the Financial Regulation)

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F1Article 35U.K.Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)

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F1Article 36U.K.Compliance with the procurement rules(Article 63 of the Financial Regulation)

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F1 Section 3 U.K. Shared management with Member States

F1Article 37U.K.Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation)

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F1 Section 4 U.K. Indirect management

F1Article 38U.K.Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)

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F1Article 39U.K. Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)

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F1Article 40U.K.Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)

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F1Article 41U.K.Management declaration and compliance statement(Article 60(5) of the Financial Regulation)

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F1Article 42U.K.Procedures for the examination and acceptance of the accounts and exclusion from Union financing of expenditure made in breach of applicable rules under indirect management(Article 60(6)(b) and (c) of the Financial Regulation)

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F1Article 43U.K.Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation)

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F1Article 44U.K.Designation of public law bodies or bodies governed by private law with a public-service mission(Article 58(1)(c)(v) and (vi) of the Financial Regulation)

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F1 CHAPTER 3 U.K. Financial actors

F1 Section 1 U.K. Rights and obligations of the financial actors

F1Article 45U.K.Rights and obligations of the financial actors(Article 64 of the Financial Regulation)

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F1 Section 2 U.K. Authorising officer

F1Article 46U.K.Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation)

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F1Article 47U.K.Internal provisions governing delegations(Article 65 of the Financial Regulation)

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F1Article 48U.K.Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation)

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F1Article 49U.K. Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation)

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F1Article 50U.K.Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation)

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F1Article 51U.K.Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation)

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F1Article 52U.K.Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)

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F1Article 53U.K.Report on negotiated procedures(Article 66 of the Financial Regulation)

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F1 Section 3 U.K. Accounting officer

F1Article 54U.K.Appointment of the accounting officer(Article 68 of the Financial Regulation)

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F1Article 55U.K.Termination of duties of the accounting officer(Article 68 of the Financial Regulation)

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F1Article 56U.K.Validation of accounting and inventory systems(Article 68 of the Financial Regulation)

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F1Article 57U.K.Treasury management(Article 68 of the Financial Regulation)

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F1Article 58U.K.Management of bank accounts(Article 68 of the Financial Regulation)

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F1Article 59U.K.Signatures on accounts(Article 68 of the Financial Regulation)

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F1Article 60U.K.Management of account balances(Article 68 of the Financial Regulation)

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F1Article 61U.K.Transfers and conversion operations(Article 68 of the Financial Regulation)

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F1Article 62U.K.Methods of payment(Article 68 of the Financial Regulation)

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F1Article 63U.K.Legal entities files(Article 68 of the Financial Regulation)

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F1Article 64U.K.Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation)

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F1Article 65U.K.Persons empowered to administer accounts(Article 69 of the Financial Regulation)

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F1 Section 4 U.K. Imprest administrator

F1Article 66U.K.Conditions of use of imprest accounts(Article 70 of the Financial Regulation)

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F1Article 67U.K.Conditions governing creation and payment(Article 70 of the Financial Regulation)

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F1Article 68U.K.Choice of imprest administrators(Article 70 of the Financial Regulation)

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F1Article 69U.K.Endowment of imprest accounts(Article 70 of the Financial Regulation)

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F1Article 70U.K.Checks by authorising officers and accounting officers(Article 70 of the Financial Regulation)

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F1Article 71U.K.Procurement procedure(Article 70 of the Financial Regulation)

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F1Article 72U.K.Creation of imprest accounts(Article 70 of the Financial Regulation)

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F1Article 73U.K.Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)

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F1 CHAPTER 4 U.K. Liability of the financial actors

F1 Section 1 U.K. General rules

F1Article 74U.K.Bodies responsible in matters of fraud(Articles 66(8) and 72(2) of the Financial Regulation)

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F1 Section 2 U.K. Rules applicable to authorising officers by delegation and subdelegation

F1Article 75U.K.Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)

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F1Article 76U.K.Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)

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F1Article 77U.K.Confirmation of instructions(Article 73(3) of the Financial Regulation)

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F1 CHAPTER 5 U.K. Revenue operations

F1 Section 1 U.K. Own resources

F1Article 78U.K.Rules applying to own resources(Article 76 of the Financial Regulation)

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F1 Section 2 U.K. Estimate of amounts receivable

F1Article 79U.K.Estimate of amounts receivable(Article 77 of the Financial Regulation)

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F1 Section 3 U.K. Establishment of amounts receivable

F1Article 80U.K.Procedure(Article 78 of the Financial Regulation)

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F1Article 81U.K.Establishment of amounts receivable(Article 78 of the Financial Regulation)

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F1Article 82U.K.Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation)

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F1Article 83U.K.Default interest(Article 78 of the Financial Regulation)

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F1 Section 4 U.K. Authorisation of recovery

F1Article 84U.K.Establishment of the recovery order(Article 79 of the Financial Regulation)

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F1Article 85U.K.Enforceable decision for the benefit of other institutions(Article 79(2) of the Financial Regulation)

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F1 Section 5 U.K. Recovery

F1Article 86U.K.Collection formalities(Article 80 of the Financial Regulation)

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F1Article 87U.K.Recovery by offsetting(Article 80 of the Financial Regulation)

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F1Article 88U.K.Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)

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F1Article 89U.K.Additional time for payment(Article 80 of the Financial Regulation)

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F1Article 90U.K.Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation)

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F1Article 91U.K.Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation)

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F1Article 92U.K.Cancellation of an established amount receivable(Article 80 of the Financial Regulation)

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F1Article 93U.K.Rules for limitation periods(Article 81 of the Financial Regulation)

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F1 CHAPTER 6 U.K. Expenditure operations

F1Article 94U.K.Financing decision(Article 84 of the Financial Regulation)

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F1 Section 1 U.K. Commitment of expenditure

F1Article 95U.K.Global and provisional commitments(Article 85 of the Financial Regulation)

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F1Article 96U.K.Adoption of a global commitment(Article 85 of the Financial Regulation)

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F1Article 97U.K.Single signature(Article 85 of the Financial Regulation)

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F1Article 98U.K.Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation)

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F1Article 99U.K.Registration of individual legal commitments(Article 86 of the Financial Regulation)

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F1 Section 2 U.K. Validation of expenditure

F1Article 100U.K.Validation and ‘passing for payment’(Article 88 of the Financial Regulation)

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F1Article 101U.K.Certified correct for pre-financing payments(Article 88 of the Financial Regulation)

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F1Article 102U.K.Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation)

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F1Article 103U.K.Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation)

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F1Article 104U.K.Passing for payment of staff expenditure(Article 88 of the Financial Regulation)

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F1Article 105U.K.Material form of ‘passed for payment’(Article 88 of the Financial Regulation)

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F1Article 106U.K.Material form of ‘certified correct’(Article 88 of the Financial Regulation)

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F1 Section 3 U.K. Authorisation of payments

F1Article 107U.K.Checks on payments by the authorising officer(Article 89 of the Financial Regulation)

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F1Article 108U.K.Mandatory details on payment orders and transmission to the accounting officer(Article 89 of the Financial Regulation)

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F1 Section 4 U.K. Payment of expenditure

F1Article 109U.K.Types of payment(Article 90 of the Financial Regulation)

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F1Article 110U.K.Supporting documents(Article 90 of the Financial Regulation)

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F1 Section 5 U.K. Time limits for expenditure operations

F1Article 111U.K.Payment time limits and default interest(Article 92 of the Financial Regulation)

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F1 CHAPTER 7 U.K. IT systems

F1Article 112U.K.Description of IT systems(Article 93 of the Financial Regulation)

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F1Article 113U.K.Periodical save(Article 93 of the Financial Regulation)

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F1 CHAPTER 8 U.K. Internal auditor

F1Article 114U.K.Appointment of the internal auditor(Article 98 of the Financial Regulation)

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F1Article 115U.K.Resources for the internal auditor(Article 99 of the Financial Regulation)

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F1Article 116U.K.Work programme(Article 99 of the Financial Regulation)

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F1Article 117U.K.Reports of the internal auditor(Article 99 of the Financial Regulation)

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F1Article 118U.K.Independence(Article 100 of the Financial Regulation)

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F1Article 119U.K.Liability of the internal auditor(Article 100 of the Financial Regulation)

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F1Article 120U.K.Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation)

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F1TITLE VU.K. PUBLIC PROCUREMENT AND CONCESSIONS

F1 CHAPTER 1 U.K. General provisions

F1 Section 1 U.K. Scope and award principles

F1Article 121U.K.Scope and definitions(Article 101(2) of the Financial Regulation)

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F1Article 122U.K.Framework contracts and specific contracts(Article 101(2) of the Financial Regulation)

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F1 Section 2 U.K. Publicity

F1Article 123U.K.Advertising of procedures equal to or greater than the thresholds under Article 118(1) of the Financial Regulation or for contracts falling within the scope of Directive 2014/24/EU(Article 103(1) of the Financial Regulation)

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F1Article 124U.K.Advertising of procedures falling below the thresholds under Article 118(1) of the Financial Regulation or falling outside the scope of Directive 2014/24/EU(Article 103(2) of the Financial Regulation)

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F1Article 125U.K.Publication of notices(Article 103(1) of the Financial Regulation)

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F1Article 126U.K.Other forms of advertising(Article 103(2) of the Financial Regulation)

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F1 Section 3 U.K. Procurement procedures

F1Article 128U.K.Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)

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F1Article 129U.K.Innovation partnership(Article 104(1) of the Financial Regulation)

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F1Article 130U.K.Design contests(Article 104(1) of the Financial Regulation)

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F1Article 131U.K.Dynamic purchasing system(Article 104(6) of the Financial Regulation)

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F1Article 132U.K.Competitive dialogue(Article 104(1) of the Financial Regulation)

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F1Article 133U.K.Interinstitutional procedures(Article 104a(1) of the Financial Regulation)

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F1Article 134U.K.Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation)

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F1Article 135U.K.Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation)

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F1Article 136U.K.Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation)

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F1Article 136aU.K.Middle-value contracts(Article 104(1) of the Financial Regulation)

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F1Article 137U.K.Low-value contracts(Article 104(1) of the Financial Regulation)

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F1Article 137aU.K.Preliminary market consultation(Article 105(1) of the Financial Regulation)

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F1Article 138U.K.Procurement documents(Article 105(2) of the Financial Regulation)

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F1Article 139U.K.Technical specifications(Article 105(2) of the Financial Regulation)

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F1Article 141U.K.Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation)

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F1Article 142U.K.Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)

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F1Article 143U.K.Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation)

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F1Article 144U.K.Panel(Article 108(6) of the Financial Regulation)

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F1Article 146U.K.Selection criteria(Article 110(2) of the Financial Regulation)

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F1Article 147U.K.Economic and financial capacity(Article 110(2) of the Financial Regulation)

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F1Article 148U.K.Technical and professional capacity(Article 110(2) of the Financial Regulation)

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F1Article 149U.K.Award criteria(Article 110(3) of the Financial Regulation)

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F1Article 150U.K.Use of electronic auctions(Article 110(5) of the Financial Regulation)

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F1Article 151U.K.Abnormally low tenders(Article 110(5) of the Financial Regulation)

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F1Article 152U.K.Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)

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F1Article 153U.K.Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation)

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F1Article 154U.K.Time limits in urgent cases(Article 111(1) of the Financial Regulation)

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F1Article 155U.K.Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)

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F1Article 155aU.K.Electronic catalogues(Article 111(7) of the Financial Regulation)

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F1Article 156U.K.Tender guarantees(Article 111(3) of the Financial Regulation)

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F1Article 157U.K.Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)

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F1Article 158U.K.Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)

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F1Article 159U.K.Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)

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F1Article 160U.K.Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)

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F1Article 161U.K.Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)

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F1 Section 4 U.K. Performance of the contract, guarantees and corrective actions

F1Article 163U.K.Guarantees(Article 115 of the Financial Regulation)

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F1Article 164U.K.Guarantee for pre-financing(Article 115 of the Financial Regulation)

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F1Article 165U.K.Performance guarantee(Article 115 of the Financial Regulation)

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F1Article 165aU.K.Retention money guarantee(Article 115 of the Financial Regulation)

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F1Article 166U.K.Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)

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F1 CHAPTER 2 U.K. Provisions applicable to contracts awarded by the Union institutions on their own account

F1Article 166aU.K.Central purchasing body(Article 117 of the Financial Regulation)

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F1Article 167U.K.Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)

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F1Article 168U.K.Lots(Article 118(4) of the Financial Regulation)

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F1Article 169U.K.Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)

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F1Article 171U.K.Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)

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F1Article 172U.K.Evidence of access to procurement(Article 119 of the Financial Regulation)

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F1TITLE VIU.K. GRANTS

F1 CHAPTER 1 U.K. Scope and form of grants

F1Article 173U.K.Subscriptions(Article 121 of the Financial Regulation)

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F1Article 174U.K.Agreement and decision for grants(Article 121(1) of the Financial Regulation)

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F1Article 175U.K.Expenditure on the members of the institutions(Article 121 of the Financial Regulation)

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F1Article 176U.K.Actions which may receive grants(Article 121 of the Financial Regulation)

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F1Article 177U.K.Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)

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F1Article 178U.K.Partnerships(Article 121 of the Financial Regulation)

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F1Article 179U.K.Electronic exchange systems(Article 121(1) of the Financial Regulation)

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F1Article 180U.K.Content of grant agreements and decisions(Article 122 of the Financial Regulation)

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F1Article 181U.K.Forms of grants(Article 123 of the Financial Regulation)

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F1Article 182U.K.Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)

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F1 CHAPTER 2 U.K. Principles

F1Article 183U.K.Co-financing principle(Article 125(3) of the Financial Regulation)

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F1Article 184U.K.No-profit principle(Article 125(5) of the Financial Regulation)

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F1Article 185U.K.Low value grants(Article 125(4) of the Financial Regulation)

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F1Article 186U.K.Technical assistance(Articles 101 and 125 of the Financial Regulation)

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F1Article 187U.K.Eligible costs(Article 126(3)(c) of the Financial Regulation)

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F1Article 188U.K.Programming(Article 128 of the Financial Regulation)

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F1Article 189U.K.Content of calls for proposals(Article 128 of the Financial Regulation)

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F1Article 190U.K.Exceptions to calls for proposals(Article 128 of the Financial Regulation)

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F1Article 191U.K. Ex post publication(Article 128 of the Financial Regulation)

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F1Article 192U.K.Information for applicants(Article 128 of the Financial Regulation)

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F1Article 193U.K.Financing from separate budget lines(Article 129 of the Financial Regulation)

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F1Article 194U.K.Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation)

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F1Article 195U.K.Submission of grant applications(Article 131 of the Financial Regulation)

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F1 CHAPTER 3 U.K. Award procedure

F1Article 196U.K.Content of grant applications(Article 131 of the Financial Regulation)

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F1Article 197U.K.Evidence of non-exclusion(Article 131 of the Financial Regulation)

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F1Article 198U.K.Applicants without legal personality(Article 131 of the Financial Regulation)

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F1Article 199U.K.Entities forming one applicant(Article 131 of the Financial Regulation)

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F1Article 200U.K.Financial and administrative penalties(Article 131 of the Financial Regulation)

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F1Article 201U.K.Eligibility criteria(Article 131 of the Financial Regulation)

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F1Article 202U.K.Selection criteria(Article 132(1) of the Financial Regulation)

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F1Article 203U.K.Award criteria(Article 132(2) of the Financial Regulation)

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F1Article 204U.K.Evaluation of applications and award(Article 133 of the Financial Regulation)

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F1Article 205U.K.Information for applicants(Article 133 of the Financial Regulation)

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F1 CHAPTER 4 U.K. Payment and control

F1Article 206U.K.Pre-financing guarantee(Article 134 of the Financial Regulation)

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F1Article 207U.K.Supporting documents for payment requests(Article 135 of the Financial Regulation)

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F1Article 208U.K.Suspension and reduction of grants(Article 135 of the Financial Regulation)

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F1 CHAPTER 5 U.K. Implementation

F1Article 209U.K.Implementation contracts(Article 137 of the Financial Regulation)

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F1Article 210U.K.Financial support to third parties(Article 137 of the Financial Regulation)

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F1TITLE VIIU.K. PRIZES

F1Article 211U.K.Programming(Article 138(2) of the Financial Regulation)

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F1Article 212U.K.Rules of contests(Article 138(2) of the Financial Regulation)

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F1Article 213U.K. Ex post publication(Article 138(2) of the Financial Regulation)

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F1Article 214U.K.Evaluation(Article 138(3) of the Financial Regulation)

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F1Article 215U.K.Information and notification(Article 138(3) of the Financial Regulation)

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F1TITLE VIIIU.K. FINANCIAL INSTRUMENTS

F1Article 216U.K.Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

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F1Article 217U.K.Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)

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F1Article 218U.K.Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)

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F1Article 219U.K.Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation)

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F1Article 220U.K.Financial instruments implemented directly(Article 139 of the Financial Regulation)

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F1Article 221U.K.Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation)

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F1Article 222U.K.Conditions for the use of financial instruments(Article 140 of the Financial Regulation)

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F1Article 223U.K.Leverage effect(Article 140 of the Financial Regulation)

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F1Article 224U.K. Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)

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F1Article 225U.K.Monitoring of financial instruments(Article 140 of the Financial Regulation)

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F1Article 226U.K.Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)

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F1TITLE IXU.K. PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

F1 CHAPTER 1 U.K. Presentation of the accounts

F1Article 227U.K.Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)

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F1Article 228U.K.Exception to the accounting principles(Article 144 of the Financial Regulation)

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F1Article 229U.K.Supporting documents(Article 144 of the Financial Regulation)

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F1Article 230U.K.Statement of financial performance(Article 145 of the Financial Regulation)

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F1Article 231U.K.Cash flow statement(Article 145 of the Financial Regulation)

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F1Article 232U.K.Notes to the financial statements(Article 145 of the Financial Regulation)

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F1Article 233U.K.Budgetary outturn accounts(Article 146 of the Financial Regulation)

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F1Article 234U.K.Modalities of transmission of accounts(Article 148 of the Financial Regulation)

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F1 CHAPTER 2 U.K. Accounting

F1 Section 1 U.K. Organisation of the accounts

F1Article 235U.K.Organisation of the accounts(Article 151 of the Financial Regulation)

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F1Article 236U.K.Computerised systems(Article 151 of the Financial Regulation)

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F1 Section 2 U.K. Accounting ledgers

F1Article 237U.K.Accounting ledgers(Article 154 of the Financial Regulation)

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F1Article 238U.K.Trial balance(Article 154 of the Financial Regulation)

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F1Article 239U.K.Accounting reconciliations(Article 154 of the Financial Regulation)

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F1 Section 3 U.K. Registration

F1Article 240U.K.Entries in the accounts(Article 154 of the Financial Regulation)

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F1Article 241U.K.Accounting records(Article 154 of the Financial Regulation)

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F1Article 242U.K.Recording in the journal(Article 154 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 243U.K.Validation of entries(Article 154 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 Section 4 U.K. Reconciliation and verification

F1Article 244U.K.Reconciliation of accounts(Article 154 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 Section 5 U.K. Budget accounts

F1Article 245U.K.Content and keeping of budget accounts(Article 156 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 CHAPTER 3 U.K. Property inventories

F1Article 246U.K.Property inventories(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 247U.K.Safeguarding property(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 248U.K.Entry of items in the inventory(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 249U.K.Content of the inventory for each item(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 250U.K.Inventory checks of movable property(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 251U.K.Resale of tangible assets(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 252U.K.Procedure for sale of tangible assets(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 253U.K.Procedure for disposing of tangible assets(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1Article 254U.K.Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yn ôl i’r brig

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