lexiara

(2)

in the statement of expenditure: the commitment and payment appropriations for year N; the commitment and payment appropriations for the preceding financial year, and the expenditure committed and the expenditure paid in year N–2 — the latter also expressed as a percentage of the budget of the Union body of year N; a summary statement of the schedule of payments due in subsequent financial years to meet budget commitments entered into in earlier financial years; appropriate remarks on each subdivision.

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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.