Commission Implementing Decision (EU, Euratom) 2023/2825 of 12 December 2023 esta... (32023D2825)
Commission Implementing Decision (EU, Euratom) 2023/2825 of 12 December 2023 establishing the arrangements for the administration and implementation of the Union borrowing and debt management operations under the diversified funding strategy and related lending operations
- COMMISSION IMPLEMENTING DECISION (EU, Euratom) 2023/2825
- of 12 December 2023
- establishing the arrangements for the administration and implementation of the Union borrowing and debt management operations under the diversified funding strategy and related lending operations
- CHAPTER 1
- SUBJECT MATTER AND DEFINITIONS
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- CHAPTER 2
- BORROWING, DEBT MANAGEMENT AND LENDING OPERATIONS
- SECTION 1
- Funding strategy
- Article 3
- Annual borrowing, debt and liquidity management decision
- Article 4
- Funding plan
- Article 5
- Communication of projected disbursement needs for the purposes of preparing and implementing the funding plan
- Article 6
- Implementation of the borrowing operations, debt and liquidity management operations
- Article 7
- Diversified funding strategy
- Article 8
- Liquidity management strategy
- SECTION 2
- Lending operations
- Article 9
- Lending operations
- Article 10
- Disbursements and acceleration of the loan
- Article 11
- Costs of the loan
- SECTION 3
- Implementation and reporting
- Article 12
- Establishment of operational capacities
- Article 13
- Reporting on the implementation of borrowing, debt management, liquidity management and lending operations
- CHAPTER 3
- ACCOUNTING AND THE ACCOUNTING OFFICER
- Article 14
- Account for management of proceeds
- Article 15
- Accounts for cash and liquidity management operations
- Article 16
- Accounting for borrowing, debt management, liquidity management and lending operations
- Article 17
- Establishment of financial statements
- CHAPTER 4
- RISK MANAGEMENT AND COMPLIANCE
- Article 18
- Role of Chief Risk Officer for borrowing, debt management, liquidity management and lending operations
- Article 19
- Establishment of a High Level Risk and Compliance Policy
- Article 20
- Role of the Chief Risk Officer
- Article 21
- Reporting by the Chief Risk Officer
- Article 22
- Role of the Risk and Compliance Committee
- Article 23
- Members and organisation of the Risk and Compliance Committee
- CHAPTER 5
- FINAL PROVISIONS
- Article 24
- Repeal
- Article 25
- Entry into force
- ANNEX
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