Commission Delegated Decision (EU, Euratom) 2021/135 of 12… Article 2

Article 2

1.   The financial manager may set the effective provisioning rate at 100 %, in order to fulfil the requirement of Article 213(1) of the Financial Regulation, to ensure that the level of protection against the financial liabilities of the Union is equivalent to the level that would be provided by the respective provisioning rates if the resources were held and managed separately. 2.   Paragraph 1 shall apply only when the information related to a significant contributing instrument in the common provisioning fund, essential to calculate the effective provisioning rate in a prudent manner, is not fully available.