1.   Acts shall indicate the type of the act followed by the reference number, the names of both institutions which adopted it, the date of their signature and an indication of their subject-matter.

2.   Acts shall contain the following:

(a)   "The European Parliament and the Council of the European Union";

(b)   a reference to the provisions under which the act is adopted, preceded by the words "Having regard to";

(c)   a citation containing a reference to proposals submitted, opinions obtained and consultations held;

(d)   a statement of the reasons on which the act is based, introduced by the word "Whereas";

(e)   a phrase such as "have adopted this Regulation" or "have adopted this Directive" or "have adopted this Decision", followed by the body of the act.

3.   Acts shall be divided into articles, if appropriate grouped into parts, titles, chapters and sections.

4.   The last article of an act shall specify the date of entry into force, where that date is before or after the twentieth day following publication.

5.   The last article of an act shall be followed by:

-   the appropriate formulation, according to the relevant provisions of the Treaties, as to its applicability;

-   "Done at...", followed by the date on which the act was signed;

-   "For the European Parliament The President", "For the Council The President", followed by the name of the President of Parliament and of the President-in-Office of the Council at the time when the act was signed.