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Official Journal EN
of the European Union L series
2024/2323 10.10.2024
DECISION (EU) 2024/2323 OF THE EUROPEAN PARLIAMENT
of 11 April 2024
on the closure of the accounts of the European Securities and Markets Authority for the financial
year 2022
THE EUROPEAN PARLIAMENT,
— having regard to the final annual accounts of the European Securities and Markets Authority for the financial year
2022,
— having regard to the Court of Auditors’ annual report on EU agencies for the financial year 2022, together with the
agencies’ replies(1),
— having regard to the statement of assurance(2)as to the reliability of the accounts and the legality and regularity of
the underlying transactions provided by the Court of Auditors for the financial year 2022, pursuant to Article 287
of the Treaty on the Functioning of the European Union,
— having regard to the Council’s recommendation of 22 February 2024on discharge to be given to the Authority in
respect of the implementation of the budget for the financial year 2022 (06180/2024 – C9-0100/2024),
— having regard to Article 319 of the Treaty on the Functioning of the European Union,
— having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July
2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU)
No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation
(EU, Euratom) No 966/2012(3), and in particular Article 70 thereof,
— having regard to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November
2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending
Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC(4), and in particular Article 64 thereof,
— having regard to Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework
financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council(5), and in particular
Article 105 thereof,
— having regard to Rule 100 of and Annex V to its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control (A9-0103/2024),
1. Approves the closure of the accounts of the European Securities and Markets Authority for the financial year 2022;
2. Instructs its President to forward this decision to the Executive Director of the European Securities and Markets
Authority, the Council, the Commission and the Court of Auditors, and to arrange for its publication in the Official
Journal of the European Union (L series).
The President The Secretary-General
Roberta METSOLA Alessandro CHIOCCHETTI
(1) OJ C, C/2023/594, 27.10.2023.
(2) OJ C, C/2023/112, 12.10.2023.
(3) OJ L 193, 30.7.2018, p. 1.
(4) OJ L 331, 15.12.2010, p. 84.
(5) OJ L 122, 10.5.2019, p. 1.
ELI: http://data.europa.eu/eli/dec/2024/2323/oj 1/1