Council Regulation (EC) No 215/2008 Article 121

Article 121

1. In accordance with the principle of accrual-based accounting, the financial statements referred to in Article 122 shall show the charges and income for the financial year, regardless of the date of payment or collection. 2. The value of assets and liabilities shall be determined in accordance with the valuation rules provided for in Article 129.

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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 121 of Council Regulation (EC) No 215/2008 (LawPlayer, data as of 2026-07-04)

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