{
  "url": "https://openlegislation.uk/eu-regulation-2008-215/article-43",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-215/article-43.json",
  "legislation": "eur/2008/215",
  "legislation_title": "Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-215",
  "path": "article/43",
  "kind": "article",
  "number": "43",
  "heading": "EDF accounts",
  "text": "1. The EDF accounts describing its financial situation as of 31 December of a given year shall comprise:\n(a) the financial statements;\n(b) the report on financial implementation.\nThe financial statements shall be accompanied by the information supplied by the EIB in accordance with Article 57.\n2. The accounting officer shall send the provisional accounts to the Court of Auditors by 31 March of the following year.\n3. The Court of Auditors shall, by 15 June of the following year, make its observations on the provisional accounts as regards the part of the EDF resources for the financial management of which the Commission is responsible, so that the Commission can make the corrections deemed necessary for drawing up the final accounts.\n4. The Commission shall approve the final accounts and send them to the European Parliament, to the Council and to the Court of Auditors by 31 July of the following year at the latest.\n5. The second subparagraph of Article 148(3) of Regulation (EU, Euratom) No 966/2012 shall apply.\n6. The final accounts shall be published in the Official Journal of the European Union together with the statement of assurance given by the Court of Auditors in accordance with Article 49 by 15 November of the following year.\n7. The provisional and final accounts may be sent, pursuant to paragraphs 2 and 4, by electronic means.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Regulation (EU) No 567/2014 of 26 May 2014 amending Regulation (EC) No 215/2008 on the Financial Regulation applicable to the 10th European Development Fund as regards the application of the transition period between the 10th European Development Fund and the 11th European Development Fund until the entry into force of the 11th European Development Fund Internal Agreement."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/215/article/43",
    "retrieved_at": "2026-11-01T14:52:23.374185+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."
}