Article 46 AccountingF1
United Kingdom
The accounting rules referred to in Article 143(1) of Regulation (EU, Euratom) No 966/2012 shall apply to the EDF resources managed by the Commission. Those rules shall be applied to the EDF while taking into account the specific nature of its activities.
The accounting principles contained in Article 144 of Regulation (EU, Euratom) No 966/2012 shall apply to the financial statements referred to in Article 44 of this Regulation.
Articles 151, 153, 154 and 155 of Regulation (EU, Euratom) No 966/2012 shall apply.
The accounting officer shall prepare and, after consulting the responsible authorising officer, adopt the chart of accounts to be applied to the EDF's operations.