39First, as regards the content of the statement of reasons, it should be recalled that the assessment as to whether tenders submitted are abnormally low is one of the factors that the contracting authority is required to verify, in accordance with Article 151 of 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 (OJ 2012 L 362, p. 1), as amended by Commission Delegated Regulation (EU) 2015/2462 of 30 October 2015 (OJ 2015 L 342, p. 7) (‘the Implementing Regulation’).
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