{
  "url": "https://openlegislation.uk/eu-regulation-2008-215/article-44",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-215/article-44.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/44",
  "kind": "article",
  "number": "44",
  "heading": "Financial statements and the report on financial implementation",
  "text": "1. Article 145 of Regulation (EU, Euratom) No 966/2012 shall apply.\n2. The report on financial implementation shall be prepared by the responsible authorising officer and transmitted to the accounting officer by 15 March for the inclusion in the EDF accounts. It shall present a true and fair view of the revenue and expenditure operations from EDF resources. It shall be presented in millions of euro and shall comprise:\n(a) the financial outturn account, which sets out all financial operations for the year in terms of revenue and expenditure;\n(b) the annex to the financial outturn account, which shall supplement and comment on the information given in that account.\n3. The financial outturn account shall contain the following:\n(a) a table describing changes over the preceding financial year in the allocations;\n(b) a table showing by allocation the total commitments, assigned funds and payments effected during the financial year and aggregate totals since the opening of the EDF.",
  "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/44",
    "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."
}