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Chapter 1 Presentation of the accountsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 185Report on budgetary and financial management during the year(Article 122 of the Financial Regulation)
  2. 186Exception to the accounting principles(Article 124 of the Financial Regulation)
  3. 187Going-concern principle(Article 124 of the Financial Regulation)
  4. 188Principle of prudence(Article 124 of the Financial Regulation)
  5. 189Principle of consistent accounting methods(Article 124 of the Financial Regulation)
  6. 190Principle of comparability of information(Article 124 of the Financial Regulation)
  7. 191Materiality principle(Article 124 of the Financial Regulation)
  8. 192No-netting principle(Article 124 of the Financial Regulation)
  9. 193Principle of reality over appearance(Article 124 of the Financial Regulation)
  10. 194Accrual-based accounting principle(Article 125 of the Financial Regulation)
  11. 195Valuation of assets and liabilities(Article 125 of the Financial Regulation)
  12. 196Provisions(Article 125 of the Financial Regulation)
  13. 197Structure of the balance sheet(Article 126 of the Financial Regulation)
  14. 198Presentation of the balance sheet(Article 126 of the Financial Regulation)
  15. 199Economic outturn account(Article 126 of the Financial Regulation)
  16. 200Presentation of the economic outturn account(Article 126 of the Financial Regulation)
  17. 201Cash flow table(Article 126 of the Financial Regulation)
  18. 202Cash flow classification(Article 126 of the Financial Regulation)
  19. 203Annex to the financial statements(Article 126 of the Financial Regulation)
  20. 204Explanatory notes(Article 126 of the Financial Regulation)
  21. 205Budgetary outturn account(Article 127 of the Financial Regulation)
  22. 206Annex to the budgetary outturn account(Article 127 of the Financial Regulation)

Annotations

Textual amendments

F1

Repealed by Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European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.