{
  "url": "https://openlegislation.uk/eu-regulation-2008-215/article-46",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-215/article-46.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/46",
  "kind": "article",
  "number": "46",
  "heading": "Accounting",
  "text": "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.\nThe 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.\nArticles 151, 153, 154 and 155 of Regulation (EU, Euratom) No 966/2012 shall apply.\nThe accounting officer shall prepare and, after consulting the responsible authorising officer, adopt the chart of accounts to be applied to the EDF's operations.",
  "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/46",
    "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."
}