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of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (c. 1268)

PART ONE U.K. COMMON PROVISIONS

TITLE IX U.K. PRESENTATION OF THE ACCOUNTS AND ACCOUNTING

CHAPTER 1 U.K. Presentation of the accounts

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

Where, in a specific case, the accounting officers consider that an exception should be made to the content of one of the accounting principles outlined in the Union accounting rules, that exception shall be duly substantiated and reported in the notes to the financial statements referred to in Article 232.