Commission Delegated Regulation (EU) 2019/715 Article 97

Structure of the accounts

Article 97

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: (a) the financial statements of the Union body; (b) the budget implementation reports of the Union body.

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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 97 of Commission Delegated Regulation (EU) 2019/715 (LawPlayer, data as of 2026-07-04)

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