{
  "url": "https://openlegislation.uk/eu-regulation-2019-715/article-97",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-715/article-97.json",
  "legislation": "eur/2019/715",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-715",
  "path": "article/97",
  "kind": "article",
  "number": "97",
  "heading": "Structure of the accounts",
  "text": "The annual accounts of the Union body shall be prepared for each financial year that shall run from 1 January to 31 December. Those accounts shall comprise the following:\n(a) the financial statements of the Union body;\n(b) the budget implementation reports of the Union body.",
  "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/2019/715/article/97",
    "retrieved_at": "2026-11-01T14:43:26.049454+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."
}