Article 239

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 data in the general ledger shall be kept and organised in such a way as to justify the content of each of the accounts included in the trial balance. As regards the inventory of fixed assets, the provisions of Articles 246 to 253 shall apply.

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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.