Any entity entrusted with the implementation of the financial instruments as referred to in point (e) of paragraph 1 shall fulfil the requirements of Regulation (EU, Euratom) No 966/2012 and comply with Union objectives, standards and policies, as well as best practices regarding the use of and reporting on Union funds.
Aon eintiteas a gcuirfear de chúram air na hionstraimí airgeadais dá dtagraítear i mír 1 a chur chun feidhme, déanfaidh sé ceanglais Rialachán (AE, Euratom) Uimh. 966/2012 a chomhlíonadh agus comhlíonfaidh sé cuspóirí, caighdeáin agus beartais mar aon leis na cleachtais is fearr maidir le cistí an Aontais a úsáid agus maidir le tuarascáil a thabhairt ina leith.