3.

Differentiated commitment appropriations and non-differentiated appropriations not yet committed at the end of the financial year may be carried over in respect of: amounts corresponding to commitment appropriations; amounts corresponding to non-differentiated appropriations relating to building projects, for which most of the preparatory stages of the commitment procedure have been completed by 31 December. The preparatory stage of the commitment procedure shall be specified in the rules implementing the financial regulation of each Union body. Such amounts may be committed up to 31 March of the following year, or up to 31 December of the following year for amounts relating to building projects.

← art_14__para_2__text_1 · All articles · art_14__para_3__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.