Commission Regulation (EC) No 1653/2004 Article 52

Article 52

The accounts must comply with the rules and be accurate and comprehensive and present a true and fair view: (a) as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities, and cash flow; (b) as regards reports on budget implementation, of revenue and expenditure operations.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 52 of Commission Regulation (EC) No 1653/2004 (LawPlayer, data as of 2026-07-04)

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