{
  "url": "https://openlegislation.uk/eu-decision-2018-194",
  "json_url": "https://openlegislation.uk/eu-decision-2018-194.json",
  "id": "eudn/2018/194",
  "title": "Commission Implementing Decision (EU, Euratom) 2018/194 of 8 February 2018 establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014 (revoked)",
  "short_title": "Decision (EU, Euratom) 2018/194 establishing models for statements of accounts for entitlements to own…",
  "long_title": "Commission Implementing Decision (EU, Euratom) 2018/194 of 8 February 2018 establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014",
  "citation": "EU Decision 2018/194",
  "type": "eudn",
  "year": "2018",
  "number": "194",
  "version": "current",
  "date": "2018-02-08",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2018-194/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-decision-2018-194/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-III",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/IV",
      "kind": "annex",
      "number": "IV",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-IV",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/V",
      "kind": "annex",
      "number": "V",
      "heading": "FORM OF THE REPORT ON IRRECOVERABLE AMOUNTS CORRESPONDING TO THE ENTITLEMENTS TO OWN RESOURCES",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/V/division/1",
      "kind": "division",
      "number": "1",
      "heading": "GENERAL DATA",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/2",
      "kind": "division",
      "number": "2",
      "heading": "DEBT INCURRED",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/3",
      "kind": "division",
      "number": "3",
      "heading": "MUTUAL ASSISTANCE",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/4",
      "kind": "division",
      "number": "4",
      "heading": "ESTABLISHMENT OF THE ENTITLEMENT",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/5",
      "kind": "division",
      "number": "5",
      "heading": "RECOVERY PROCESS",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/6",
      "kind": "division",
      "number": "6",
      "heading": "REASONS WHY RECOVERY HAS PROVED IMPOSSIBLE FOR THE REMAINING AMOUNT",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    },
    {
      "path": "annex/V/division/7",
      "kind": "division",
      "number": "7",
      "heading": "OTHER INFORMATION",
      "url": "https://openlegislation.uk/eu-decision-2018-194/annex-V/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/V"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2018/194",
    "retrieved_at": "2026-10-31T18:17:08.802599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}