{
  "url": "https://openlegislation.uk/eu-regulation-2004-1653/article-23",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1653/article-23.json",
  "legislation": "eur/2004/1653",
  "legislation_title": "Commission Regulation (EC) No 1653/2004 of 21 September 2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1653",
  "path": "article/23",
  "kind": "article",
  "number": "23",
  "heading": null,
  "text": "The budget shall comprise a statement of revenue and a statement of expenditure. It shall show:\n1.. in the statement of revenue:\n(a) the estimated revenue of the agency for the financial year in question;\n(b) the revenue for the preceding financial year and the revenue for year N-2, including assigned revenue;\n(c) appropriate remarks on each revenue line;\n2.. in the statement of expenditure:\n(a) appropriations for the financial year in question;\n(b) the appropriations for the preceding financial year and the appropriations for year N–2;\n(c) appropriate remarks on each subdivision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Regulation (EC) No 651/2008 of 9 July 2008 amending Regulation (EC) No 1653/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1653/article/23",
    "retrieved_at": "2026-11-01T14:55:16.482577+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."
}