26.10.2012 Official Journal of the European Union L 298/1 | (Legislative acts) REGULATIONS REGULATION (EU, EURATOM) No 966/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 CONTENTS Page PART ONE COMMON PROVISIONS . ... i 17 TITLE 1 SUBJECT MATTER, SCOPE AND DEFINITIONS . ........ ... ... ... .. ... ... .... 17 Article 1 Subject MALter .. ... oottt 17 Article 2 Definitions . .. ... o 17 Article 3 Compliance of secondary legislation with this Regulation ............... .. ..... 18 Article 4 Periods, dates and time Limits . . . . . . .ot 18 Article 5 Protection of personal data .......... ... ... ... ... i 18 TITLE II BUDGETARY PRINCIPLES .. ... . e 18 Article 6 Respect for budgetary principles ... ... .. 18 Chapter 1 Principles of unity and of budgetary accuracy ............................. 18 Article 7 Scope of the budget . ...... ... . ... 18 Article 8 Specific rules on the principles of unity and budgetary accuracy .................. 18 Chapter 2 Principle of annuality .......... ... ... ... L 19 Article 9 Definition ... ... .. . 19 Article 10 Type of appropriations . . ......... ... 19 Article 11 Accounting for revenue and appropriations . ........... ... ... ool 19 Article 12 Commitment of appropriations . ...................uiiiiiiiiiii 19 Article 13 Cancellation and carry-over of appropriations ......... ... ... ... ... ....... 19 Article 14 Carry-over rules for assigned revenue ........... ... .. ... .. i 20 Article 15 Decommitment of appropriations .. .......... ...t 20 Article 16 Rules applicable in the event of late adoption of the budget ..................... 20 Chapter 3 Principle of equilibrium . . ... .. ... . 21 Article 17 Definition and scope ... ...... ... 21 Article 18 Balance from financial year ....... ... .. ... .. 21