15.3.2014 Official Journal of the European Union L77/95 REGULATION (EU) No 236/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 11 March 2014 laying down common rules and procedures for the implementation of the Union’s instruments for financing external action THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 209(1) and 212(2) thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the Committee of Regions (%), Acting in accordance with the ordinary legislative procedure (?), Whereas: (1)  The European Union should adopt a comprehensive set of instruments for financing external action covering a range of policies related to such action, which require specific common rules and procedures for their imple- mentation. Those instruments for financing external action for the period from 2014 to 2020 are: the Devel- opment Cooperation Instrument (DCI), as established by Regulation (EU) No 233/2014 of the European Parlia- ment and of the Council (), the European Instrument for Democracy and Human Rights (EIDHR), as established by Regulation (EU) No 235/2014 of the European Parlia- ment and of the Council (¥), the European Neighbour- hood Instrument (ENI), as established by Regulation (EU) No 232/2014 of the European Parliament and of the Council (°), the Instrument contributing to Stability and Peace, as established by Regulation (EU) No 230/2014 of the European Parliament and of the Council (%), the Instrument for Pre-accession Assistance (IPA 1), as estab- lished by Regulation (EU) No 231/2014 of the European Parliament and of the Council ('), and the Partnership () 0JC391,18.12.2012,p. 110. () Position of the European Parliament of 11 December 2013 (not yet published in the Oﬁicial Journal) and decision of the Council of 11 March 2014. (*) Regulation (EU) No 233/2014 of the European Parliament and of the Council of 11 March 2014 establishing a financing instrument for development cooperation for the period 2014-2020 (see page 44 of this Of%cial Journal). (*) Regulation (EU) No 235/2014 of the European Parliament and of the Council of 11 March 2014 establishing a financing instrument for democracy and human rights worldwide (see page 85 of this Official Journal). () Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March 2014 establishing a European Neighbourhood Instrument (see page 27 of this Official Journal). (%) Regulation (EU) No 230/2014 of the European Parliament and of the Council of 11 March 2014 establishing an instrument contributing to stability and peace (see page 1 of this Official Journal). () Regulation (EU) No 231/2014 of the European Parliament and of the Council of 11 March 2014 establishing an Instrument for Pre-accession Assistance (IPA II) (see page 11 of this Official Journal). Instrument for cooperation with third countries, as estab- lished by Regulation (EU) No 234/2014 of the European Parliament and of the Council (%) (hereinafter referred to jointly as ‘the Instruments’ and individually as ‘the Instru- ment’). (20 The common rules and procedures should be consistent with the financial rules applicable to the general budget of the Union laid down in Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (°), including the corresponding rules adopted by the Commission (*°) for implementing that Regulation. (3)  The Instruments generally provide that actions to be funded on their basis should be the object of a multi- annual indicative programming, providing the framework within which financing decisions should be adopted in accordance with Regulation (EU, Euratom) No 966/2012, and with the procedures provided for in Regulation (EU) No 182/2011 of the European Parliament and of the Council (). (4)  Financing decisions should take the form of annual or multiannual action programmes and individual measures when following the planning provided for by the multi- annual indicative programming, of special measures where required by unforeseen and duly justified needs or circumstances, and of support measures. Support measures may be adopted either as part of an annual or multiannual action programme or outside the scope of indicative programming documents. (5)  Financing decisions should include in an annex a descrip- tion of each action, specifying its objectives, main activ- ities, expected results, methods of implementation, budget and indicative timetable, any associated support measures and performance monitoring arrangements, and should be approved in accordance with the proce- dures provided for in Regulation (EU) No 182/2011. (®) Regulation (EU) No 234/2014 of the European Parliament and of the Council of 11 March 2014 establishing a Partnership Instrument for cooperation with third countries (see page 77 of this Official Journal). (°) Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financiaf)rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (O] L 298,26.10.2012, p. 1). (1) Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the ru%es 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 L 362, 31.12.2012,p.1). Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general princi- ples concerning mec?l,anisms for control by Member States of the Commission’s exercise of implementing powers (O] L 55, 28.2.2011, p. 13). ~