European Commission 11 March 2014, Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro

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European Union · · · Cited by 461 · 11-03-2014

CHAPTER I. PAYING AGENCIES AND OTHER BODIES
Article 1. Conditions for the accreditation of paying agencies
Article 2. Conditions for the accreditation of coordinating bodies
Article 3. Obligations of the paying agency as regards public intervention
Article 4. Inventory
CHAPTER II. FINANCIAL MANAGEMENT
Article 5. Non-Compliance with the latest payment deadline
Article 6. Non-Compliance with earliest date of payment
Article 7. Compensation by paying agencies
Article 8. Late adoption of Union budget
Article 9. Deferral of monthly payments
Article 10. Suspension of payment in case of late submission
Article 11. Applicable exchange rate for drawing up declarations of expenditure
CHAPTER III. CLEARANCE OF ACCOUNTS AND OTHER CHECKS
Article 12. Criteria and methodology for applying corrections in the framework of conformity clearance
Article 13. Obligation following recovery procedures
Article 14. Scrutiny of transactions
CHAPTER IV. SECURITIES
SECTION 1. Scope and Use of terms
Article 15. Scope
Article 16. Terms used in this Chapter
SECTION 2. Requirement of a Security
Article 17. Responsible party
Article 18. Waiver of a security requirement
Article 19. Conditions applying to securities
Article 20. Use of euro
Article 21. The guarantor
Article 22. Application of force majeure
SECTION 3. Release and forfeiture of securities other than those referred to in Section 4
Article 23. Forfeiting of securities
Article 24. Releasing of securities
Article 25. Thresholds
SECTION 4. Securities with respect to advance payments
Article 26. Scope
Article 27. Release of securities
CHAPTER V. USE OF EURO
Article 28. Export refunds and trade with third countries
Article 29. Production refunds and specific types of aid
Article 30. Wine sector
Article 31. Amounts and payments in the milk and milk products sector
Article 32. Amounts and payments of aid linked to the implementation of the School Fruit Scheme
Article 33. Minimum price for beet, surplus levy and production charge in the sugar sector
Article 34. Amounts of a structural or environmental character and overheads of operational programmes
Article 35. Amounts linked to the authorisation to grant national financial assistance to producer organisations in the fruit and vegetables sector and the partial reimbursement of this national financial assistance
Article 36. Other amounts and prices
Article 37. Payment of advances
Article 38. Securities
Article 39. Scrutiny of transactions
Article 40. Determination of the exchange rate
CHAPTER VI. FINAL PROVISION
Article 41. Transitional provisions
Article 42. Amendment to Regulation (EC) No 376/2008
Article 43. Amendment to Regulation (EC) No 612/2009
Article 44. Repeal
Article 45. Entry into force and application
ANNEX I. ACCREDITATION CRITERIA

28.8.2014

Official Journal of the European Union

L 255/18

COMMISSION DELEGATED REGULATION (EU) No 907/2014

of 11 March 2014

supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro

THE EUROPEAN COMMISSION,

Having regard to

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