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Division ( 7 ) Column J should disclose the residual error rate in the accounts after the Responsible Authority has implemented the financial corrections for the current financial year only.F1

United Kingdom

Original text. Later amendments are not shown.

Any non-corrected errors in the ‘ amount of advance payments ’ cleared should not be included in the calculation of the residual error rate for the accounts for the current financial year.

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Textual amendments

F1

Inserted by Commission Delegated Regulation (EU) 2018/1291 of 16 May 2018 amending Delegated Regulation (EU) No 1042/2014 supplementing Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities.