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Financial Regulation applicable to Europol Article 79

Article 79

1.   In accordance with the principle of accrual-based accounting, the financial statements 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 laid down by the accounting methods provided for in Article 132 of the general Financial Regulation.

Read the full instrument → · Read this in context: CHAPTER 1 — Presentation of the accounts →

Other provisions in CHAPTER 1 — Presentation of the accounts

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 79 of Financial Regulation applicable to Europol (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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