
Article 1 
Member States shall use the models set out in Annexes I, II, III and IV to this Decision to draw up the statements of accounts for the entitlements to own resources referred to in Article 6(4) of Regulation (EU, Euratom) No 609/2014.
Article 2 
Member States shall use the form set out in Annex V to this Decision to draw up reports on irrecoverable amounts corresponding to entitlements to own resources referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014. They shall transmit those reports using the electronic management and information system.
Article 3 
Member States shall inform the Commission of the departments or agencies responsible for drawing up and sending the statements referred to in Article 1 and reports referred to in Article 2. Member States shall also inform the Commission of any changes to the information on the departments or agencies.
Article 4 
Decision 97/245/EC, Euratom is repealed.
Article 5 
This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.
Done at Brussels, 19 December 2016.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX I

ANNEX II

ANNEX III

ANNEX IV

ANNEX V
