anx_ANNEX__point_2__table_1
Column I Column II ‘three months of the reporting dates established in Article 4 (2) and (3) of Council Regulation (EC) No 3605/93’ (Article 3, (3)) ‘five months after the end of the budgetary year in which the deficit occurred’ ‘the year following its identification’ (Article 3(4)) ‘the budgetary year following its identification’ ‘ten months of the reporting dates pursuant to Council Regulation (EC) No 3605/93 as referred to in Article 3(3) of this Regulation’ (Article 7) ‘twelve months from the end of budgetary year in which the deficit occurred’ ‘the preceding year’ (Article 12(1)) ‘the preceding budgetary year’
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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.