{
  "url": "https://openlegislation.uk/eu-regulation-2015-1976/article-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1976/article-4.json",
  "legislation": "eur/2015/1976",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/1976 of 8 July 2015 setting out the frequency and the format of the reporting of irregularities concerning the Fund for European Aid to the Most Deprived, under Regulation (EU) No 223/2014 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1976",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Use of the euro",
  "text": "1. The amounts reported by Member States shall be denominated in euro.\n2. Member States which have not adopted the euro as their currency by the date when the report under Article 3(2) of Delegated Regulation (EU) 2015/1972 is submitted shall convert amounts in national currency into euro in accordance with Article 43 of Regulation (EU) No 223/2014. Where the expenditure has not been registered in the accounts of the certifying authority, the most recent monthly accounting exchange rate, published electronically by the Commission at the moment of initial reporting, shall be used.",
  "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/2015/1976/article/4",
    "retrieved_at": "2026-11-01T14:46:20.505757+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."
}