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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of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (revoked)
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PART ONE COMMON PROVISIONS Previous MatchNext Match
TITLE II BUDGETARY PRINCIPLES Previous MatchNext Match
CHAPTER 1 Principles of unity and budgetary accuracy Previous MatchNext Match
CHAPTER 3 Principle of unit of account Previous MatchNext Match
CHAPTER 4 Principle of universality Previous MatchNext Match
Article 7.Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)Previous MatchNext Match
Article 8.Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)Previous MatchNext Match
Article 9.Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)Previous MatchNext Match
Article 10.Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)Previous MatchNext Match
Article 11.Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)Previous MatchNext Match
Article 12.Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)Previous MatchNext Match
CHAPTER 5 Principle of specification Previous MatchNext Match
Article 13.Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)Previous MatchNext Match
Article 14.Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)Previous MatchNext Match
Article 15.Administrative expenditure(Article 26 of the Financial Regulation)Previous MatchNext Match
Article 16.Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)Previous MatchNext Match
Article 17.Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)Previous MatchNext Match
CHAPTER 6 Principle of sound financial management Previous MatchNext Match
CHAPTER 7 Principle of transparency Previous MatchNext Match
Article 20.Provisional publication of the budget(Article 34 of the Financial Regulation)Previous MatchNext Match
Article 21.Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)Previous MatchNext Match
Article 22.Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)Previous MatchNext Match
TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET Previous MatchNext Match
Article 23.Financial programming(Article 38 of the Financial Regulation)Previous MatchNext Match
Article 24.Draft amending budgets(Article 41(1) of the Financial Regulation)Previous MatchNext Match
Article 25.Budget nomenclature(Article 44 of the Financial Regulation)Previous MatchNext Match
Article 26.Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)Previous MatchNext Match
Article 27.Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)Previous MatchNext Match
Article 28.Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)Previous MatchNext Match
TITLE IV IMPLEMENTATION OF THE BUDGET Previous MatchNext Match
CHAPTER 1 General provisions Previous MatchNext Match
Article 29.Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)Previous MatchNext Match
Article 30.Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)Previous MatchNext Match
Article 31.Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)Previous MatchNext Match
Article 32.Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)Previous MatchNext Match
CHAPTER 2 Methods of implementation Previous MatchNext Match
Section 2 Direct Management Previous MatchNext Match
Article 34.Direct management(Article 58 (1)(a) of the Financial Regulation)Previous MatchNext Match
Article 35.Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)Previous MatchNext Match
Article 36.Compliance with the procurement rules(Article 63 of the Financial Regulation)Previous MatchNext Match
Section 3 Shared management with Member States Previous MatchNext Match
Section 4 Indirect management Previous MatchNext Match
Article 38.Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)Previous MatchNext Match
Article 39. Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)Previous MatchNext Match
Article 40.Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)Previous MatchNext Match
Article 41.Management declaration and compliance statement(Article 60(5) of the Financial Regulation)Previous MatchNext Match
Article 42.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)Previous MatchNext Match
Article 43.Specific provisions for indirect management with international organisations(Article 58(1)(c)(ii) and Article 188 of the Financial Regulation)Previous MatchNext Match
Article 44.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)Previous MatchNext Match
CHAPTER 3 Financial actors Previous MatchNext Match
Section 1 Rights and obligations of the financial actors Previous MatchNext Match
Section 2 Authorising officer Previous MatchNext Match
Article 46.Assistance for authorising officers by delegation and subdelegation(Article 65 of the Financial Regulation)Previous MatchNext Match
Article 47.Internal provisions governing delegations(Article 65 of the Financial Regulation)Previous MatchNext Match
Article 48.Keeping of supporting documents by authorising officers(Article 66(2) of the Financial Regulation)Previous MatchNext Match
Article 49. Ex ante and ex post controls(Article 66(5) and (6) of the Financial Regulation)Previous MatchNext Match
Article 50.Code of professional standards(Articles 66(7) and 73(5) of the Financial Regulation)Previous MatchNext Match
Article 51.Failure of the authorising officer by delegation to take action(Article 66(8) of the Financial Regulation)Previous MatchNext Match
Article 52.Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)Previous MatchNext Match
Article 53.Report on negotiated procedures(Article 66 of the Financial Regulation)Previous MatchNext Match
Section 3 Accounting officer Previous MatchNext Match
Article 54.Appointment of the accounting officer(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 55.Termination of duties of the accounting officer(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 56.Validation of accounting and inventory systems(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 57.Treasury management(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 58.Management of bank accounts(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 59.Signatures on accounts(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 60.Management of account balances(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 61.Transfers and conversion operations(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 62.Methods of payment(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 63.Legal entities files(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 64.Keeping of supporting documents by the accounting officer(Article 68 of the Financial Regulation)Previous MatchNext Match
Article 65.Persons empowered to administer accounts(Article 69 of the Financial Regulation)Previous MatchNext Match
Section 4 Imprest administrator Previous MatchNext Match
Article 66.Conditions of use of imprest accounts(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 67.Conditions governing creation and payment(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 68.Choice of imprest administrators(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 69.Endowment of imprest accounts(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 70.Checks by authorising officers and accounting officers(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 71.Procurement procedure(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 72.Creation of imprest accounts(Article 70 of the Financial Regulation)Previous MatchNext Match
Article 73.Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)Previous MatchNext Match
CHAPTER 4 Liability of the financial actors Previous MatchNext Match
Section 2 Rules applicable to authorising officers by delegation and subdelegation Previous MatchNext Match
Article 75.Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)Previous MatchNext Match
Article 76.Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)Previous MatchNext Match
Article 77.Confirmation of instructions(Article 73(3) of the Financial Regulation)Previous MatchNext Match
CHAPTER 5 Revenue operations Previous MatchNext Match
Section 2 Estimate of amounts receivable Previous MatchNext Match
Section 3 Establishment of amounts receivable Previous MatchNext Match
Article 80.Procedure(Article 78 of the Financial Regulation)Previous MatchNext Match
Article 81.Establishment of amounts receivable(Article 78 of the Financial Regulation)Previous MatchNext Match
Article 82.Supporting documents for the establishment of amounts receivable(Article 78 of the Financial Regulation)Previous MatchNext Match
Article 83.Default interest(Article 78 of the Financial Regulation)Previous MatchNext Match
Section 4 Authorisation of recovery Previous MatchNext Match
Section 5 Recovery Previous MatchNext Match
Article 86.Collection formalities(Article 80 of the Financial Regulation)Previous MatchNext Match
Article 87.Recovery by offsetting(Article 80 of the Financial Regulation)Previous MatchNext Match
Article 88.Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)Previous MatchNext Match
Article 89.Additional time for payment(Article 80 of the Financial Regulation)Previous MatchNext Match
Article 90.Recovery of fines or other penalties(Articles 80 and 83 of the Financial Regulation)Previous MatchNext Match
Article 91.Waiving of recovery of an established amount receivable(Article 80 of the Financial Regulation)Previous MatchNext Match
Article 92.Cancellation of an established amount receivable(Article 80 of the Financial Regulation)Previous MatchNext Match
Article 93.Rules for limitation periods(Article 81 of the Financial Regulation)Previous MatchNext Match
CHAPTER 6 Expenditure operations Previous MatchNext Match
Article 94.Financing decision(Article 84 of the Financial Regulation)Previous MatchNext Match
Section 1 Commitment of expenditure Previous MatchNext Match
Article 95.Global and provisional commitments(Article 85 of the Financial Regulation)Previous MatchNext Match
Article 96.Adoption of a global commitment(Article 85 of the Financial Regulation)Previous MatchNext Match
Article 97.Single signature(Article 85 of the Financial Regulation)Previous MatchNext Match
Article 98.Administrative expenditure covered by provisional commitments(Article 85 of the Financial Regulation)Previous MatchNext Match
Article 99.Registration of individual legal commitments(Article 86 of the Financial Regulation)Previous MatchNext Match
Section 2 Validation of expenditure Previous MatchNext Match
Article 100.Validation and ‘passing for payment’(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 101.Certified correct for pre-financing payments(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 102.Passing for payment of procurement contracts for interim and balance payments(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 103.Passing for payment of grants for interim and balance payments(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 104.Passing for payment of staff expenditure(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 105.Material form of ‘passed for payment’(Article 88 of the Financial Regulation)Previous MatchNext Match
Article 106.Material form of ‘certified correct’(Article 88 of the Financial Regulation)Previous MatchNext Match
Section 3 Authorisation of payments Previous MatchNext Match
Section 5 Time limits for expenditure operations Previous MatchNext Match
CHAPTER 8 Internal auditor Previous MatchNext Match
Article 114.Appointment of the internal auditor(Article 98 of the Financial Regulation)Previous MatchNext Match
Article 115.Resources for the internal auditor(Article 99 of the Financial Regulation)Previous MatchNext Match
Article 116.Work programme(Article 99 of the Financial Regulation)Previous MatchNext Match
Article 117.Reports of the internal auditor(Article 99 of the Financial Regulation)Previous MatchNext Match
Article 118.Independence(Article 100 of the Financial Regulation)Previous MatchNext Match
Article 119.Liability of the internal auditor(Article 100 of the Financial Regulation)Previous MatchNext Match
Article 120.Action before the Court of Justice of the European Union(Article 100 of the Financial Regulation)Previous MatchNext Match
TITLE V PUBLIC PROCUREMENT AND CONCESSIONS Previous MatchNext Match
CHAPTER 1 General provisions Previous MatchNext Match
Section 1 Scope and award principles Previous MatchNext Match
Section 2 Publicity Previous MatchNext Match
Article 123.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)Previous MatchNext Match
Article 124.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)Previous MatchNext Match
Article 125.Publication of notices(Article 103(1) of the Financial Regulation)Previous MatchNext Match
Article 126.Other forms of advertising(Article 103(2) of the Financial Regulation)Previous MatchNext Match
Section 3 Procurement procedures Previous MatchNext Match
Article 128.Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)Previous MatchNext Match
Article 129.Innovation partnership(Article 104(1) of the Financial Regulation)Previous MatchNext Match
Article 130.Design contests(Article 104(1) of the Financial Regulation)Previous MatchNext Match
Article 131.Dynamic purchasing system(Article 104(6) of the Financial Regulation)Previous MatchNext Match
Article 132.Competitive dialogue(Article 104(1) of the Financial Regulation)Previous MatchNext Match
Article 133.Interinstitutional procedures(Article 104a(1) of the Financial Regulation)Previous MatchNext Match
Article 134.Use of a negotiated procedure without prior publication of a contract notice(Article 104(5) of the Financial Regulation)Previous MatchNext Match
Article 135.Use of a competitive procedure with negotiation or competitive dialogue(Article 104(5) of the Financial Regulation)Previous MatchNext Match
Article 136.Procedure involving a call for expressions of interest(Article 104(5) of the Financial Regulation)Previous MatchNext Match
Article 136a.Middle-value contracts(Article 104(1) of the Financial Regulation)Previous MatchNext Match
Article 137.Low-value contracts(Article 104(1) of the Financial Regulation)Previous MatchNext Match
Article 137a.Preliminary market consultation(Article 105(1) of the Financial Regulation)Previous MatchNext Match
Article 138.Procurement documents(Article 105(2) of the Financial Regulation)Previous MatchNext Match
Article 139.Technical specifications(Article 105(2) of the Financial Regulation)Previous MatchNext Match
Article 141.Declaration and evidence of absence of situation of exclusion(Articles 106 and 107 of the Financial Regulation)Previous MatchNext Match
Article 142.Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)Previous MatchNext Match
Article 143.Functioning of the database for the early detection and exclusion system(Articles 108(1), (2), (3), (4) and (12) of the Financial Regulation)Previous MatchNext Match
Article 144.Panel(Article 108(6) of the Financial Regulation)Previous MatchNext Match
Article 146.Selection criteria(Article 110(2) of the Financial Regulation)Previous MatchNext Match
Article 147.Economic and financial capacity(Article 110(2) of the Financial Regulation)Previous MatchNext Match
Article 148.Technical and professional capacity(Article 110(2) of the Financial Regulation)Previous MatchNext Match
Article 149.Award criteria(Article 110(3) of the Financial Regulation)Previous MatchNext Match
Article 150.Use of electronic auctions(Article 110(5) of the Financial Regulation)Previous MatchNext Match
Article 151.Abnormally low tenders(Article 110(5) of the Financial Regulation)Previous MatchNext Match
Article 152.Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)Previous MatchNext Match
Article 153.Access to procurement documents and time limit to provide additional information(Article 111(1) of the Financial Regulation)Previous MatchNext Match
Article 154.Time limits in urgent cases(Article 111(1) of the Financial Regulation)Previous MatchNext Match
Article 155.Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)Previous MatchNext Match
Article 155a.Electronic catalogues(Article 111(7) of the Financial Regulation)Previous MatchNext Match
Article 156.Tender guarantees(Article 111(3) of the Financial Regulation)Previous MatchNext Match
Article 157.Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)Previous MatchNext Match
Article 158.Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)Previous MatchNext Match
Article 159.Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)Previous MatchNext Match
Article 160.Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)Previous MatchNext Match
Article 161.Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)Previous MatchNext Match
Section 4 Performance of the contract, guarantees and corrective actions Previous MatchNext Match
Article 163.Guarantees(Article 115 of the Financial Regulation)Previous MatchNext Match
Article 164.Guarantee for pre-financing(Article 115 of the Financial Regulation)Previous MatchNext Match
Article 165.Performance guarantee(Article 115 of the Financial Regulation)Previous MatchNext Match
Article 165a.Retention money guarantee(Article 115 of the Financial Regulation)Previous MatchNext Match
Article 166.Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)Previous MatchNext Match
CHAPTER 2 Provisions applicable to contracts awarded by the Union institutions on their own account Previous MatchNext Match
Article 166a.Central purchasing body(Article 117 of the Financial Regulation)Previous MatchNext Match
Article 167.Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)Previous MatchNext Match
Article 168.Lots(Article 118(4) of the Financial Regulation)Previous MatchNext Match
Article 169.Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)Previous MatchNext Match
Article 171.Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)Previous MatchNext Match
Article 172.Evidence of access to procurement(Article 119 of the Financial Regulation)Previous MatchNext Match
TITLE VI GRANTS Previous MatchNext Match
CHAPTER 1 Scope and form of grants Previous MatchNext Match
Article 173.Subscriptions(Article 121 of the Financial Regulation)Previous MatchNext Match
Article 174.Agreement and decision for grants(Article 121(1) of the Financial Regulation)Previous MatchNext Match
Article 175.Expenditure on the members of the institutions(Article 121 of the Financial Regulation)Previous MatchNext Match
Article 176.Actions which may receive grants(Article 121 of the Financial Regulation)Previous MatchNext Match
Article 177.Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)Previous MatchNext Match
Article 178.Partnerships(Article 121 of the Financial Regulation)Previous MatchNext Match
Article 179.Electronic exchange systems(Article 121(1) of the Financial Regulation)Previous MatchNext Match
Article 180.Content of grant agreements and decisions(Article 122 of the Financial Regulation)Previous MatchNext Match
Article 181.Forms of grants(Article 123 of the Financial Regulation)Previous MatchNext Match
Article 182.Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)Previous MatchNext Match
CHAPTER 2 Principles Previous MatchNext Match
Article 183.Co-financing principle(Article 125(3) of the Financial Regulation)Previous MatchNext Match
Article 184.No-profit principle(Article 125(5) of the Financial Regulation)Previous MatchNext Match
Article 185.Low value grants(Article 125(4) of the Financial Regulation)Previous MatchNext Match
Article 186.Technical assistance(Articles 101 and 125 of the Financial Regulation)Previous MatchNext Match
Article 187.Eligible costs(Article 126(3)(c) of the Financial Regulation)Previous MatchNext Match
Article 188.Programming(Article 128 of the Financial Regulation)Previous MatchNext Match
Article 189.Content of calls for proposals(Article 128 of the Financial Regulation)Previous MatchNext Match
Article 190.Exceptions to calls for proposals(Article 128 of the Financial Regulation)Previous MatchNext Match
Article 191. Ex post publication(Article 128 of the Financial Regulation)Previous MatchNext Match
Article 192.Information for applicants(Article 128 of the Financial Regulation)Previous MatchNext Match
Article 193.Financing from separate budget lines(Article 129 of the Financial Regulation)Previous MatchNext Match
Article 194.Retroactive effect of funding in cases of extreme urgency and conflict prevention(Article 130 of the Financial Regulation)Previous MatchNext Match
Article 195.Submission of grant applications(Article 131 of the Financial Regulation)Previous MatchNext Match
CHAPTER 3 Award procedure Previous MatchNext Match
Article 196.Content of grant applications(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 197.Evidence of non-exclusion(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 198.Applicants without legal personality(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 199.Entities forming one applicant(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 200.Financial and administrative penalties(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 201.Eligibility criteria(Article 131 of the Financial Regulation)Previous MatchNext Match
Article 202.Selection criteria(Article 132(1) of the Financial Regulation)Previous MatchNext Match
Article 203.Award criteria(Article 132(2) of the Financial Regulation)Previous MatchNext Match
Article 204.Evaluation of applications and award(Article 133 of the Financial Regulation)Previous MatchNext Match
Article 205.Information for applicants(Article 133 of the Financial Regulation)Previous MatchNext Match
CHAPTER 4 Payment and control Previous MatchNext Match
Article 206.Pre-financing guarantee(Article 134 of the Financial Regulation)Previous MatchNext Match
Article 207.Supporting documents for payment requests(Article 135 of the Financial Regulation)Previous MatchNext Match
Article 208.Suspension and reduction of grants(Article 135 of the Financial Regulation)Previous MatchNext Match
TITLE VII PRIZES Previous MatchNext Match
Article 211.Programming(Article 138(2) of the Financial Regulation)Previous MatchNext Match
Article 212.Rules of contests(Article 138(2) of the Financial Regulation)Previous MatchNext Match
Article 213. Ex post publication(Article 138(2) of the Financial Regulation)Previous MatchNext Match
Article 214.Evaluation(Article 138(3) of the Financial Regulation)Previous MatchNext Match
Article 215.Information and notification(Article 138(3) of the Financial Regulation)Previous MatchNext Match
TITLE VIII FINANCIAL INSTRUMENTS Previous MatchNext Match
Article 216.Selection of the entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 217.Content of the delegation agreement with entities entrusted with the implementation of financial instruments in indirect management(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 218.Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 219.Specific rules for fiduciary accounts in indirect management(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 220.Financial instruments implemented directly(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 221.Selection of financial intermediaries, managers of dedicated investment vehicles and of final recipients(Article 139 of the Financial Regulation)Previous MatchNext Match
Article 222.Conditions for the use of financial instruments(Article 140 of the Financial Regulation)Previous MatchNext Match
Article 223.Leverage effect(Article 140 of the Financial Regulation)Previous MatchNext Match
Article 224. Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)Previous MatchNext Match
Article 225.Monitoring of financial instruments(Article 140 of the Financial Regulation)Previous MatchNext Match
Article 226.Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)Previous MatchNext Match
TITLE IX PRESENTATION OF THE ACCOUNTS AND ACCOUNTING Previous MatchNext Match
CHAPTER 1 Presentation of the accounts Previous MatchNext Match
Article 227.Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)Previous MatchNext Match
Article 228.Exception to the accounting principles(Article 144 of the Financial Regulation)Previous MatchNext Match
Article 229.Supporting documents(Article 144 of the Financial Regulation)Previous MatchNext Match
Article 230.Statement of financial performance(Article 145 of the Financial Regulation)Previous MatchNext Match
Article 231.Cash flow statement(Article 145 of the Financial Regulation)Previous MatchNext Match
Article 232.Notes to the financial statements(Article 145 of the Financial Regulation)Previous MatchNext Match
Article 233.Budgetary outturn accounts(Article 146 of the Financial Regulation)Previous MatchNext Match
Article 234.Modalities of transmission of accounts(Article 148 of the Financial Regulation)Previous MatchNext Match
CHAPTER 2 Accounting Previous MatchNext Match
Section 1 Organisation of the accounts Previous MatchNext Match
Section 3 Registration Previous MatchNext Match
Article 240.Entries in the accounts(Article 154 of the Financial Regulation)Previous MatchNext Match
Article 241.Accounting records(Article 154 of the Financial Regulation)Previous MatchNext Match
Article 242.Recording in the journal(Article 154 of the Financial Regulation)Previous MatchNext Match
Article 243.Validation of entries(Article 154 of the Financial Regulation)Previous MatchNext Match
Section 4 Reconciliation and verification Previous MatchNext Match
CHAPTER 3 Property inventories Previous MatchNext Match
Article 246.Property inventories(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 247.Safeguarding property(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 248.Entry of items in the inventory(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 249.Content of the inventory for each item(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 250.Inventory checks of movable property(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 251.Resale of tangible assets(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 252.Procedure for sale of tangible assets(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 253.Procedure for disposing of tangible assets(Article 157 of the Financial Regulation)Previous MatchNext Match
Article 254.Inventory and advertising of sales in Union delegations(Article 157 of the Financial Regulation)Previous MatchNext Match
PART TWO SPECIAL PROVISIONS Previous MatchNext Match
TITLE II EXTERNAL ACTIONS Previous MatchNext Match
CHAPTER II Budget support and multi-donor trust funds Previous MatchNext Match
CHAPTER III Procurement Previous MatchNext Match
Article 260.Renting of buildings(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 261.Service contracts(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 262.Special provisions relating to thresholds and the arrangements for awarding external contracts(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 263.Evidence of access to procurement(Article 191 of the Financial Regulation)Previous MatchNext Match
Article 264.Advertising(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 265.Thresholds and procedures for awarding service contracts and service concession contracts(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 266.Use of the negotiated procedure for service, supply and works contracts(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 267.Thresholds and procedures for awarding supply contracts(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 269.Thresholds and procedures for awarding works contracts and concessions(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 273.Tender specifications(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 274.Guarantees(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 275.Time limits for procedures(Article 190 of the Financial Regulation)Previous MatchNext Match
Article 276.Evaluation committee(Article 190 of the Financial Regulation)Previous MatchNext Match
TITLE III EUROPEAN OFFICES Previous MatchNext Match
Article 278.The European offices and setting up of additional offices(Article 195 of the Financial Regulation)Previous MatchNext Match
Article 279.Delegations by the institutions to interinstitutional European offices(Articles 195 and 199 of the Financial Regulation)Previous MatchNext Match
Article 280.Specific rules for the Publications Office(Articles 195 and 199 of the Financial Regulation)Previous MatchNext Match
Article 281.Delegation of certain tasks by the accounting officer(Article 196 of the Financial Regulation)Previous MatchNext Match
Article 282.Treasury — bank accounts(Article 196 of the Financial Regulation)Previous MatchNext Match
TITLE IV ADMINISTRATIVE APPROPRIATIONS Previous MatchNext Match
Article 283.General provisions(Article 201 of the Financial Regulation)Previous MatchNext Match
Article 284.Rent guarantees(Article 201 of the Financial Regulation)Previous MatchNext Match
Article 285.Advances to staff and members of the institutions(Article 201 of the Financial Regulation)Previous MatchNext Match
Article 286.Buildings(Article 203 of the Financial Regulation)Previous MatchNext Match
PART THREE FINAL AND TRANSITIONAL PROVISIONS Previous MatchNext Match
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