The accounts shall be closed at the end of the financial year to enable a balance sheet of the Communities and the revenue and expenditure account referred to in Title VI to be drawn up. The revenue and expenditure account shall be submitted to the financial controller.
In accordance with the fourth paragraph of Article 25 of the Financial Regulation, the accounting officer shall prepare the periodical statements and the revenue and expenditure account and balance sheet of the institution to which he belongs. For this purpose, he shall keep the accounts of all operations in the financial year and shall close the accounts at the end of the year.
The budget shall show: ... the revenue entered in the budget for the preceding financial year and the revenue established for the last financial year for which accounts have been closed, using the same decimal classification.
На странице корпусного менеджера SkELL пользователь может познакомиться с контекстами употребления и с распространёнными сочетаниями слова, а также с синонимами и другими близкими по значению словами. Данные выбраны компьютером aвтомaтически и могут содержать ошибки.
