# Council Regulation (EC) No 215/2008 of 18 February 2008 on the Financial Regulation applicable to the 10th European Development Fund, Article 46: Accounting

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/2008/215/article/46 (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-215/article-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.