{
  "url": "https://openlegislation.uk/eu-regulation-2014-897/article-67",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-897/article-67.json",
  "legislation": "eur/2014/897",
  "legislation_title": "Commission Implementing Regulation (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council establishing a European Neighbourhood Instrument",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-897",
  "path": "article/67",
  "kind": "article",
  "number": "67",
  "heading": "Use of the euro",
  "text": "1. Expenditure incurred in a currency other than the euro shall be converted into euro by the Managing Authority and by the beneficiary using the monthly accounting exchange rate of the Commission of one of the following:\n(a) the month during which the expenditure was incurred;\n(b) the month during which the expenditure was submitted for examination in accordance with Article 32(1);\n(c) the month during which the expenditure was reported to the lead beneficiary.\n2. The method chosen shall be set out in the programme and shall apply throughout the programme duration. Different methods may be applied to technical assistance and to projects.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/897/article/67",
    "retrieved_at": "2026-11-01T14:47:22.620029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}