Article 233

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union · European Union

The budgetary outturn accounts shall contain: information on revenue comprising: changes in the revenue estimates in the budget; the revenue outturn; entitlements established; information showing changes in the total commitment and payment appropriations available; information showing the use made of the total commitment and payment appropriations available; information showing commitments outstanding, those carried over from the previous year and those made during the year. As regards information on revenue, a statement shall also be attached showing, for each Member State, the breakdown of amounts of own resources still to be recovered at the end of the financial year and covered by a recovery order.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.