{
  "url": "https://openlegislation.uk/eu-regulation-2004-1653/article-55",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1653/article-55.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/55",
  "kind": "article",
  "number": "55",
  "heading": null,
  "text": "The financial statements shall be presented in euro and shall comprise:\n(a) the balance sheet and the economic outturn account, which represent the assets and liabilities and financial situation and the economic outturn at 31 December of the previous year; they shall be presented in accordance with the structure laid down by the Council Directive on the annual accounts of certain types of companies, but with account being taken of the specific nature of the agency's activities;\n(b) the cash-flow table showing amounts collected and disbursed during the year and the final treasury position;\n(c) the statement of changes in capital presenting in detail the increases and decreases during the year in each item of the capital accounts.\nThe Annex to the financial statements shall supplement and comment on the information presented and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the agency's activities.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1653/article/55",
    "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."
}