Article 3

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union · European Union

The commitment appropriations and payment appropriations authorised for the financial year shall consist of: appropriations provided in the budget, including by amending budgets; appropriations carried over; appropriations made available again in accordance with Articles 178 and 182 of the Financial Regulation; appropriations arising from pre-financing payments which have been repaid in accordance with Article 177(3) of the Financial Regulation; appropriations provided following the receipt of revenue assigned during the financial year or during previous financial years and not used.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.