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