Article 11
The budget of the Union body shall contain non-differentiated appropriations and, where justified by operational needs, differentiated appropriations. Differentiated appropriations shall consist of commitment appropriations and payment appropriations. Commitment appropriations shall cover the total cost of the legal commitments entered into during the financial year. Payment appropriations shall cover payments made to honour the legal commitments entered into in the financial year or preceding financial years.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.