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COMMISSION DELEGATED REGULATION (EU) 2023/67 of 20 October 2022 supplementing Regulation (EU) 2021/1060 of the European Parliament and of the Council by establishing standardised off-the-shelf sampling methodologies and modalities to cover one or more programming periods ANNEX I SAMPLING PARAMETERS ANNEX II FORMULAS FOR SAMPLE SIZE CALCULATION AND EXTRAPOLATION OF ERRORS ANNEX III ADJUSTMENTS RELATED TO SINGLE AUDIT ARRANGEMENTS

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