Contents
2.The declaration of expenditure referred to in paragraph 1 shall consist of at least:
(a)a statement, drawn up by each paying agency, broken down according to the nomenclature of the Union budget and by expenditure and assigned revenue, based on a detailed nomenclature made available within the information systems to the Member States covering:
(i)the expenditure effected and assigned revenue received during the preceding month;
(ii)total expenditure effected and assigned revenue received from the beginning of the financial year until the end of the preceding month;
(iii)estimates of expenditure and assigned revenue covering separately the next three months and, as appropriate, the total of estimates of expenditure and assigned revenue to the end of the financial year.
Where the estimates for the next three months, as referred to in the first subparagraph, point (iii), fall in the next financial year, only the total per month needs to be provided;
(b)the accounts evidencing expenditure and revenue relating to public intervention.
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