{
  "url": "https://openlegislation.uk/eu-regulation-2012-1268",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-1268.json",
  "id": "eur/2012/1268",
  "title": "Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed) (revoked)",
  "short_title": "Regulation (EU) No 1268/2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the…",
  "long_title": "Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (repealed)",
  "citation": "EU Regulation No 1268/2012",
  "type": "eur",
  "year": "2012",
  "number": "1268",
  "version": "current",
  "date": "2012-10-29",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/ONE",
      "kind": "part",
      "number": "ONE",
      "heading": "COMMON PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "part/ONE/title/I",
      "kind": "title",
      "number": "I",
      "heading": "SUBJECT MATTER",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE"
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/I"
    },
    {
      "path": "part/ONE/title/II",
      "kind": "title",
      "number": "II",
      "heading": "BUDGETARY PRINCIPLES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE"
    },
    {
      "path": "part/ONE/title/II/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Principles of unity and budgetary accuracy",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Accounting for interest yielded on pre-financing(Article 8(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/1"
    },
    {
      "path": "part/ONE/title/II/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Principle of annuality",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Appropriations for the financial year(Article 11(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/2"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Cancellation and carryover of appropriations(Article 13(2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/2"
    },
    {
      "path": "part/ONE/title/II/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Principle of unit of account",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Rate of conversion between the euro and other currencies(Article 19 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/3"
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    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Rate to be used for conversion between the euro and other currencies(Article 19 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/3"
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    {
      "path": "part/ONE/title/II/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Principle of universality",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
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    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Structure to accommodate assigned revenue and provision of corresponding appropriations(Article 21 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
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    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Contributions from Member States to research programmes(Article 21(2)(a) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
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    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Assigned revenue resulting from the participation of EFTA States in certain Union programmes(Article 21(2)(e) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
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    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Proceeds of sanctions imposed on Member States declared to have an excessive deficit(Article 21(2)(c) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
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    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Charges entailed by acceptance of donations to the Union(Article 22 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Accounts for recoverable taxes(Article 23(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/4"
    },
    {
      "path": "part/ONE/title/II/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Principle of specification",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Rules concerning the calculation of percentages of transfers of the institutions other than the Commission(Article 25 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/5"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Rules concerning the calculation of percentages of transfers of the Commission(Article 26 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/5"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Administrative expenditure(Article 26 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/5"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Grounds for requests for transfers of appropriations(Articles 25 and 26 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/5"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Grounds for requests for transfers from the emergency aid reserve(Article 29 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/5"
    },
    {
      "path": "part/ONE/title/II/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Principle of sound financial management",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Evaluation(Article 30 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/6"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Financial statement(Article 31 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/6"
    },
    {
      "path": "part/ONE/title/II/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Principle of transparency",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Provisional publication of the budget(Article 34 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/7"
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    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Publication of information on value and recipients of Union funds(Article 35 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/7"
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    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Link to the publication of information on recipients of Union funds awarded under indirect management(Article 35 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/II/chapter/7"
    },
    {
      "path": "part/ONE/title/III",
      "kind": "title",
      "number": "III",
      "heading": "ESTABLISHMENT AND STRUCTURE OF THE BUDGET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Financial programming(Article 38 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
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    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Draft amending budgets(Article 41(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
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    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Budget nomenclature(Article 44 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
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    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Actual expenditure in the last financial year for which the accounts have been closed(Article 49(1)(a)(v) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": "Budget remarks(Article 49(1)(a)(vi) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": "Establishment plan(Article 49(1)(c)(i) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/III"
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    {
      "path": "part/ONE/title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "IMPLEMENTATION OF THE BUDGET",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE"
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    {
      "path": "part/ONE/title/IV/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "General provisions",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV"
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    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": "Information on transfers of personal data for audit purposes(Article 53 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/1"
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    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "Preparatory measures in the field of the common foreign and security policy(Article 54(2)(c)of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/1"
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    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Specific powers of the Commission under the Treaties(Article 54(2)(d) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/1"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": "Acts likely to constitute a conflict of interests and procedure(Article 57 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/1"
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    {
      "path": "part/ONE/title/IV/chapter/2",
      "kind": "chapter",
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      "heading": "Methods of implementation",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV"
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      "path": "part/ONE/title/IV/chapter/2/section/1",
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      "heading": "General provisions",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/2"
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      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": "Management mode(Article 58 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/1"
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    {
      "path": "part/ONE/title/IV/chapter/2/section/2",
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      "heading": "Direct Management",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/2"
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      "path": "article/34",
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      "number": "34",
      "heading": "Direct management(Article 58 (1)(a) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/2"
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      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": "Exercise of powers delegated to executive agencies(Articles 58(1)(a) and 62 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/2"
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    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": "Compliance with the procurement rules(Article 63 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/2"
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    {
      "path": "part/ONE/title/IV/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Shared management with Member States",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/2"
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      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": "Specific provisions for shared management with Member States measures to promote best practices(Article 59 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/3"
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    {
      "path": "part/ONE/title/IV/chapter/2/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Indirect management",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/2"
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    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": "Equivalence of systems, rules and procedures in indirect management(Article 60 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/4"
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    {
      "path": "article/39",
      "kind": "article",
      "number": "39",
      "heading": "Ex ante assessment of rules and procedures of the entities and persons in indirect management(Article 61(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/4"
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      "path": "article/40",
      "kind": "article",
      "number": "40",
      "heading": "Content of the agreement entrusting budget implementation tasks to entities and persons(Articles 60(3) and 61(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/4"
    },
    {
      "path": "article/41",
      "kind": "article",
      "number": "41",
      "heading": "Management declaration and compliance statement(Article 60(5) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/2/section/4"
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    {
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    {
      "path": "part/ONE/title/IV/chapter/3",
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    {
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    {
      "path": "part/ONE/title/IV/chapter/3/section/2",
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      "path": "article/46",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/3/section/2"
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    {
      "path": "article/47",
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      "parent": "part/ONE/title/IV/chapter/3/section/2"
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    {
      "path": "article/48",
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      "parent": "part/ONE/title/IV/chapter/3/section/2"
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    {
      "path": "article/49",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "article/50",
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      "parent": "part/ONE/title/IV/chapter/3/section/2"
    },
    {
      "path": "article/51",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/3/section/2"
    },
    {
      "path": "article/52",
      "kind": "article",
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      "heading": "Transmission of financial and management information to the accounting officer(Article 66 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/2"
    },
    {
      "path": "article/53",
      "kind": "article",
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      "heading": "Report on negotiated procedures(Article 66 of the Financial Regulation)",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/2"
    },
    {
      "path": "part/ONE/title/IV/chapter/3/section/3",
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      "parent": "part/ONE/title/IV/chapter/3"
    },
    {
      "path": "article/54",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/55",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/3"
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    {
      "path": "article/56",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/57",
      "kind": "article",
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      "heading": "Treasury management(Article 68 of the Financial Regulation)",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
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    {
      "path": "article/58",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/59",
      "kind": "article",
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      "heading": "Signatures on accounts(Article 68 of the Financial Regulation)",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/60",
      "kind": "article",
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      "heading": "Management of account balances(Article 68 of the Financial Regulation)",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/61",
      "kind": "article",
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      "heading": "Transfers and conversion operations(Article 68 of the Financial Regulation)",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/62",
      "kind": "article",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/3"
    },
    {
      "path": "article/63",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
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    {
      "path": "article/64",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
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    {
      "path": "article/65",
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      "heading": "Persons empowered to administer accounts(Article 69 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/3/section/3"
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    {
      "path": "part/ONE/title/IV/chapter/3/section/4",
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      "parent": "part/ONE/title/IV/chapter/3"
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    {
      "path": "article/66",
      "kind": "article",
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      "heading": "Conditions of use of imprest accounts(Article 70 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/67",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/68",
      "kind": "article",
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      "heading": "Choice of imprest administrators(Article 70 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/69",
      "kind": "article",
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      "heading": "Endowment of imprest accounts(Article 70 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
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    {
      "path": "article/70",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/71",
      "kind": "article",
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      "heading": "Procurement procedure(Article 70 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/72",
      "kind": "article",
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      "heading": "Creation of imprest accounts(Article 70 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "article/73",
      "kind": "article",
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      "heading": "Imprest administrators and persons empowered to administer accounts in the Union delegations(Article 70 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/3/section/4"
    },
    {
      "path": "part/ONE/title/IV/chapter/4",
      "kind": "chapter",
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      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV"
    },
    {
      "path": "part/ONE/title/IV/chapter/4/section/1",
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      "parent": "part/ONE/title/IV/chapter/4"
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    {
      "path": "article/74",
      "kind": "article",
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      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-74",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/4/section/1"
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    {
      "path": "part/ONE/title/IV/chapter/4/section/2",
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      "parent": "part/ONE/title/IV/chapter/4"
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    {
      "path": "article/75",
      "kind": "article",
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      "heading": "Financial irregularities(Articles 66(7) and 73(6) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/4/section/2"
    },
    {
      "path": "article/76",
      "kind": "article",
      "number": "76",
      "heading": "Financial Irregularities Panel(Articles 66(7) and 73(6) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/4/section/2"
    },
    {
      "path": "article/77",
      "kind": "article",
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      "heading": "Confirmation of instructions(Article 73(3) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/4/section/2"
    },
    {
      "path": "part/ONE/title/IV/chapter/5",
      "kind": "chapter",
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      "heading": "Revenue operations",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV"
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    {
      "path": "part/ONE/title/IV/chapter/5/section/1",
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      "parent": "part/ONE/title/IV/chapter/5"
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    {
      "path": "article/78",
      "kind": "article",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/5/section/1"
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    {
      "path": "part/ONE/title/IV/chapter/5/section/2",
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      "parent": "part/ONE/title/IV/chapter/5"
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    {
      "path": "article/79",
      "kind": "article",
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      "heading": "Estimate of amounts receivable(Article 77 of the Financial Regulation)",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/5/section/2"
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    {
      "path": "part/ONE/title/IV/chapter/5/section/3",
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      "parent": "part/ONE/title/IV/chapter/5"
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      "path": "article/80",
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      "parent": "part/ONE/title/IV/chapter/5/section/3"
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      "path": "article/81",
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      "parent": "part/ONE/title/IV/chapter/5/section/3"
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      "path": "article/82",
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      "parent": "part/ONE/title/IV/chapter/5/section/3"
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    {
      "path": "article/83",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/5/section/3"
    },
    {
      "path": "part/ONE/title/IV/chapter/5/section/4",
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      "parent": "part/ONE/title/IV/chapter/5"
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    {
      "path": "article/84",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/5/section/4"
    },
    {
      "path": "article/85",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/5/section/4"
    },
    {
      "path": "part/ONE/title/IV/chapter/5/section/5",
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    {
      "path": "article/86",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/5/section/5"
    },
    {
      "path": "article/87",
      "kind": "article",
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      "heading": "Recovery by offsetting(Article 80 of the Financial Regulation)",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/5/section/5"
    },
    {
      "path": "article/88",
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      "heading": "Recovery procedure failing voluntary payment(Articles 79 and 80 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "path": "article/94",
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      "path": "article/95",
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      "path": "article/97",
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      "parent": "part/ONE/title/IV/chapter/6/section/1"
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      "path": "article/98",
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      "path": "article/99",
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    {
      "path": "part/ONE/title/IV/chapter/6/section/2",
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      "parent": "part/ONE/title/IV/chapter/6"
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    {
      "path": "article/100",
      "kind": "article",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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    {
      "path": "article/101",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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      "path": "article/102",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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      "path": "article/103",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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    {
      "path": "article/104",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/2"
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    {
      "path": "article/105",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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      "path": "article/106",
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      "parent": "part/ONE/title/IV/chapter/6/section/2"
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    {
      "path": "part/ONE/title/IV/chapter/6/section/3",
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      "parent": "part/ONE/title/IV/chapter/6"
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    {
      "path": "article/107",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/3"
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    {
      "path": "article/108",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/3"
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    {
      "path": "part/ONE/title/IV/chapter/6/section/4",
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      "parent": "part/ONE/title/IV/chapter/6"
    },
    {
      "path": "article/109",
      "kind": "article",
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      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/4"
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    {
      "path": "article/110",
      "kind": "article",
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      "heading": "Supporting documents(Article 90 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/4"
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    {
      "path": "part/ONE/title/IV/chapter/6/section/5",
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      "parent": "part/ONE/title/IV/chapter/6"
    },
    {
      "path": "article/111",
      "kind": "article",
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      "heading": "Payment time limits and default interest(Article 92 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/6/section/5"
    },
    {
      "path": "part/ONE/title/IV/chapter/7",
      "kind": "chapter",
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      "heading": "IT systems",
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      "status": "repealed",
      "parent": "part/ONE/title/IV"
    },
    {
      "path": "article/112",
      "kind": "article",
      "number": "112",
      "heading": "Description of IT systems(Article 93 of the Financial Regulation)",
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      "parent": "part/ONE/title/IV/chapter/7"
    },
    {
      "path": "article/113",
      "kind": "article",
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      "heading": "Periodical save(Article 93 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/7"
    },
    {
      "path": "part/ONE/title/IV/chapter/8",
      "kind": "chapter",
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      "heading": "Internal auditor",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IV"
    },
    {
      "path": "article/114",
      "kind": "article",
      "number": "114",
      "heading": "Appointment of the internal auditor(Article 98 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/8"
    },
    {
      "path": "article/115",
      "kind": "article",
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      "heading": "Resources for the internal auditor(Article 99 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/8"
    },
    {
      "path": "article/116",
      "kind": "article",
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      "heading": "Work programme(Article 99 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/8"
    },
    {
      "path": "article/117",
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      "heading": "Reports of the internal auditor(Article 99 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IV/chapter/8"
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    {
      "path": "article/118",
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      "parent": "part/ONE/title/IV/chapter/8"
    },
    {
      "path": "article/119",
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      "parent": "part/ONE/title/IV/chapter/8"
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      "path": "article/120",
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      "parent": "part/ONE/title/IV/chapter/8"
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    {
      "path": "part/ONE/title/V",
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      "parent": "part/ONE"
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    {
      "path": "part/ONE/title/V/chapter/1",
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      "parent": "part/ONE/title/V/chapter/1"
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      "parent": "part/ONE/title/V/chapter/1/section/1"
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      "parent": "part/ONE/title/V/chapter/1/section/1"
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      "path": "part/ONE/title/V/chapter/1/section/2",
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      "parent": "part/ONE/title/V/chapter/1"
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    {
      "path": "article/123",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/2"
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    {
      "path": "article/124",
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      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-124",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/2"
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    {
      "path": "article/125",
      "kind": "article",
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      "heading": "Publication of notices(Article 103(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/2"
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    {
      "path": "article/126",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/2"
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    {
      "path": "part/ONE/title/V/chapter/1/section/3",
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      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/V/chapter/1"
    },
    {
      "path": "article/128",
      "kind": "article",
      "number": "128",
      "heading": "Minimum number of candidates and arrangements for negotiation(Article 104(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/129",
      "kind": "article",
      "number": "129",
      "heading": "Innovation partnership(Article 104(1) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/130",
      "kind": "article",
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      "heading": "Design contests(Article 104(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-130",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/131",
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      "heading": "Dynamic purchasing system(Article 104(6) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/132",
      "kind": "article",
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      "heading": "Competitive dialogue(Article 104(1) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/133",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/134",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/135",
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      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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      "path": "article/136",
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      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/136a",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/137",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/137a",
      "kind": "article",
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      "heading": "Preliminary market consultation(Article 105(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-137a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/138",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/139",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/141",
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      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-141",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/142",
      "kind": "article",
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      "heading": "Measures to avoid distortion of competition(Article 107(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-142",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/143",
      "kind": "article",
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      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-143",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/144",
      "kind": "article",
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      "heading": "Panel(Article 108(6) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-144",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/146",
      "kind": "article",
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      "heading": "Selection criteria(Article 110(2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-146",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/147",
      "kind": "article",
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      "heading": "Economic and financial capacity(Article 110(2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-147",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/148",
      "kind": "article",
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      "heading": "Technical and professional capacity(Article 110(2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-148",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/149",
      "kind": "article",
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      "heading": "Award criteria(Article 110(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-149",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/150",
      "kind": "article",
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      "heading": "Use of electronic auctions(Article 110(5) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/151",
      "kind": "article",
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      "heading": "Abnormally low tenders(Article 110(5) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/152",
      "kind": "article",
      "number": "152",
      "heading": "Time limits for receipt of tenders and requests to participate(Article 111(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-152",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/153",
      "kind": "article",
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      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-153",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/154",
      "kind": "article",
      "number": "154",
      "heading": "Time limits in urgent cases(Article 111(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-154",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/155",
      "kind": "article",
      "number": "155",
      "heading": "Arrangements for submission of tenders(Article 111(1) and (2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-155",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/155a",
      "kind": "article",
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      "heading": "Electronic catalogues(Article 111(7) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-155a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/156",
      "kind": "article",
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      "heading": "Tender guarantees(Article 111(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-156",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/157",
      "kind": "article",
      "number": "157",
      "heading": "Opening of tenders and requests to participate(Article 111(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-157",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/158",
      "kind": "article",
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      "heading": "Evaluation of tenders and requests to participate(Article 111(5) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-158",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
    },
    {
      "path": "article/159",
      "kind": "article",
      "number": "159",
      "heading": "Results of the evaluation and award decision(Article 113(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-159",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/160",
      "kind": "article",
      "number": "160",
      "heading": "Contacts between contracting authorities and candidates or tenderers(Article 112 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-160",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "article/161",
      "kind": "article",
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      "heading": "Information for candidates and tenderers(Article 113(2) and (3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-161",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/3"
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    {
      "path": "part/ONE/title/V/chapter/1/section/4",
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      "number": "4",
      "heading": "Performance of the contract, guarantees and corrective actions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1"
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    {
      "path": "article/163",
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      "heading": "Guarantees(Article 115 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/4"
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    {
      "path": "article/164",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/4"
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    {
      "path": "article/165",
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      "heading": "Performance guarantee(Article 115 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/4"
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    {
      "path": "article/165a",
      "kind": "article",
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      "heading": "Retention money guarantee(Article 115 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-165a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/4"
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    {
      "path": "article/166",
      "kind": "article",
      "number": "166",
      "heading": "Suspension in the event of substantial errors or irregularities(Article 116(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-166",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/1/section/4"
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    {
      "path": "part/ONE/title/V/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Provisions applicable to contracts awarded by the Union institutions on their own account",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V"
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    {
      "path": "article/166a",
      "kind": "article",
      "number": "166a",
      "heading": "Central purchasing body(Article 117 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-166a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
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    {
      "path": "article/167",
      "kind": "article",
      "number": "167",
      "heading": "Identification of the appropriate level for the calculation of contract value(Article 117 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-167",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
    },
    {
      "path": "article/168",
      "kind": "article",
      "number": "168",
      "heading": "Lots(Article 118(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-168",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
    },
    {
      "path": "article/169",
      "kind": "article",
      "number": "169",
      "heading": "Arrangements for estimating the value of a contract(Article 118(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-169",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
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    {
      "path": "article/171",
      "kind": "article",
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      "heading": "Standstill period before signature of the contract(Articles 118(2) and (3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-171",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
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    {
      "path": "article/172",
      "kind": "article",
      "number": "172",
      "heading": "Evidence of access to procurement(Article 119 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/V/chapter/2"
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    {
      "path": "part/ONE/title/VI",
      "kind": "title",
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      "heading": "GRANTS",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE"
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    {
      "path": "part/ONE/title/VI/chapter/1",
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      "heading": "Scope and form of grants",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI"
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    {
      "path": "article/173",
      "kind": "article",
      "number": "173",
      "heading": "Subscriptions(Article 121 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-173",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/174",
      "kind": "article",
      "number": "174",
      "heading": "Agreement and decision for grants(Article 121(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-174",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/175",
      "kind": "article",
      "number": "175",
      "heading": "Expenditure on the members of the institutions(Article 121 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-175",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/176",
      "kind": "article",
      "number": "176",
      "heading": "Actions which may receive grants(Article 121 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-176",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/177",
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      "number": "177",
      "heading": "Bodies pursuing an aim of general Union interest(Article 121 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-177",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/178",
      "kind": "article",
      "number": "178",
      "heading": "Partnerships(Article 121 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-178",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
    },
    {
      "path": "article/179",
      "kind": "article",
      "number": "179",
      "heading": "Electronic exchange systems(Article 121(1) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-179",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/180",
      "kind": "article",
      "number": "180",
      "heading": "Content of grant agreements and decisions(Article 122 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-180",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/181",
      "kind": "article",
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      "heading": "Forms of grants(Article 123 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-181",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "article/182",
      "kind": "article",
      "number": "182",
      "heading": "Lump sums, unit costs and flat-rate financing(Article 124 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-182",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/1"
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    {
      "path": "part/ONE/title/VI/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Principles",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI"
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    {
      "path": "article/183",
      "kind": "article",
      "number": "183",
      "heading": "Co-financing principle(Article 125(3) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-183",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/184",
      "kind": "article",
      "number": "184",
      "heading": "No-profit principle(Article 125(5) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-184",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/185",
      "kind": "article",
      "number": "185",
      "heading": "Low value grants(Article 125(4) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-185",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/186",
      "kind": "article",
      "number": "186",
      "heading": "Technical assistance(Articles 101 and 125 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-186",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/187",
      "kind": "article",
      "number": "187",
      "heading": "Eligible costs(Article 126(3)(c) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-187",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/188",
      "kind": "article",
      "number": "188",
      "heading": "Programming(Article 128 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-188",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/189",
      "kind": "article",
      "number": "189",
      "heading": "Content of calls for proposals(Article 128 of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-189",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/2"
    },
    {
      "path": "article/190",
      "kind": "article",
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      "heading": "Exceptions to calls for proposals(Article 128 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/2"
    },
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      "parent": "part/ONE/title/VI/chapter/2"
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      "path": "article/193",
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      "path": "article/194",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/2"
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      "path": "article/195",
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      "parent": "part/ONE/title/VI/chapter/2"
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      "path": "part/ONE/title/VI/chapter/3",
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      "parent": "part/ONE/title/VI"
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      "path": "article/196",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/197",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/3"
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    {
      "path": "article/198",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/199",
      "kind": "article",
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      "heading": "Entities forming one applicant(Article 131 of the Financial Regulation)",
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      "parent": "part/ONE/title/VI/chapter/3"
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    {
      "path": "article/200",
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      "heading": "Financial and administrative penalties(Article 131 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/201",
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      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/202",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/203",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/3"
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    {
      "path": "article/204",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/3"
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      "path": "article/205",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/3"
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    {
      "path": "part/ONE/title/VI/chapter/4",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI"
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      "path": "article/206",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/4"
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    {
      "path": "article/207",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/4"
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    {
      "path": "article/208",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/4"
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    {
      "path": "part/ONE/title/VI/chapter/5",
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      "heading": "Implementation",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI"
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      "path": "article/209",
      "kind": "article",
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      "heading": "Implementation contracts(Article 137 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VI/chapter/5"
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    {
      "path": "article/210",
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      "heading": "Financial support to third parties(Article 137 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VI/chapter/5"
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    {
      "path": "part/ONE/title/VII",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE"
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    {
      "path": "article/211",
      "kind": "article",
      "number": "211",
      "heading": "Programming(Article 138(2) of the Financial Regulation)",
      "url": "https://openlegislation.uk/eu-regulation-2012-1268/article-211",
      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VII"
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    {
      "path": "article/212",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VII"
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    {
      "path": "article/213",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VII"
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    {
      "path": "article/214",
      "kind": "article",
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      "heading": "Evaluation(Article 138(3) of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VII"
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      "path": "article/215",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VII"
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    {
      "path": "part/ONE/title/VIII",
      "kind": "title",
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      "parent": "part/ONE"
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      "path": "article/216",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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      "path": "article/217",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/218",
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      "heading": "Management costs and fees to entrusted entities(Article 139 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/219",
      "kind": "article",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/220",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/221",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/222",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/223",
      "kind": "article",
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      "parent": "part/ONE/title/VIII"
    },
    {
      "path": "article/224",
      "kind": "article",
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      "heading": "Ex ante evaluation of financial instruments(Article 140 of the Financial Regulation)",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "article/225",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/VIII"
    },
    {
      "path": "article/226",
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      "heading": "Treatment of contributions from the CSF Funds(Article 140 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/VIII"
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    {
      "path": "part/ONE/title/IX",
      "kind": "title",
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      "heading": "PRESENTATION OF THE ACCOUNTS AND ACCOUNTING",
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      "parent": "part/ONE"
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    {
      "path": "part/ONE/title/IX/chapter/1",
      "kind": "chapter",
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      "parent": "part/ONE/title/IX"
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    {
      "path": "article/227",
      "kind": "article",
      "number": "227",
      "heading": "Report on budgetary and financial management during the year(Article 142 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/228",
      "kind": "article",
      "number": "228",
      "heading": "Exception to the accounting principles(Article 144 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/229",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/230",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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      "path": "article/231",
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      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/232",
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      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/233",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "article/234",
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      "heading": "Modalities of transmission of accounts(Article 148 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/1"
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    {
      "path": "part/ONE/title/IX/chapter/2",
      "kind": "chapter",
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      "heading": "Accounting",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IX"
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    {
      "path": "part/ONE/title/IX/chapter/2/section/1",
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      "parent": "part/ONE/title/IX/chapter/2"
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    {
      "path": "article/235",
      "kind": "article",
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      "heading": "Organisation of the accounts(Article 151 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/1"
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    {
      "path": "article/236",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/1"
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    {
      "path": "part/ONE/title/IX/chapter/2/section/2",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IX/chapter/2"
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    {
      "path": "article/237",
      "kind": "article",
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      "heading": "Accounting ledgers(Article 154 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/2"
    },
    {
      "path": "article/238",
      "kind": "article",
      "number": "238",
      "heading": "Trial balance(Article 154 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/2"
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    {
      "path": "article/239",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/2"
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    {
      "path": "part/ONE/title/IX/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Registration",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/ONE/title/IX/chapter/2"
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      "path": "article/240",
      "kind": "article",
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      "heading": "Entries in the accounts(Article 154 of the Financial Regulation)",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/3"
    },
    {
      "path": "article/241",
      "kind": "article",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/ONE/title/IX/chapter/2/section/3"
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