TITLE IXANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING

CHAPTER 1ANNUAL ACCOUNTS

SECTION 1 Accounting Framework

Article 97Structure of the accounts

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:

  1. (a)

    the financial statements of the Union body;

  2. (b)

    the budget implementation reports of the Union body.