[
  { "source_code": "R01", "rule": "A purchase above EUR 5,000 must receive Finance approval before the purchase order is issued." },
  { "source_code": "R02", "rule": "For a purchase of exactly EUR 5,000, Finance approval is not required." },
  { "source_code": "R03", "rule": "For a purchase below EUR 5,000, the department manager may approve it but is not obliged to do so." },
  { "source_code": "R04", "rule": "A requester must never approve their own purchase request." },
  { "source_code": "R05", "rule": "An emergency purchase is exempt from obtaining competitive quotations." },
  { "source_code": "R06", "rule": "The emergency quotation exemption does not remove the Finance approval requirement above EUR 5,000." },
  { "source_code": "R07", "rule": "Only the Head of Finance can provide the Finance approval; the buyer cannot provide it." },
  { "source_code": "R08", "rule": "If a requester cancels a request before approval, that requester must record the cancellation reason." },
  { "source_code": "R09", "rule": "Approval records must be retained for at least 30 calendar days and cannot be deleted earlier." },
  { "source_code": "R10", "rule": "The purchase threshold applies separately to each request, not to the monthly total for a supplier." },
  { "source_code": "R11", "rule": "Different suppliers may have the same supplier name; supplier name is not a unique identifier." },
  { "source_code": "R12", "rule": "The retention period begins on the approval date, not the purchase-order date." }
  ]
}