2.

The budget result shall consist of the difference between: all the revenue collected in respect of that financial year, the amount of payments made against appropriations for that financial year increased by the amount of the appropriations for the same financial year carried over. The difference referred to in the first subparagraph shall be increased or decreased on the one hand, by the net amount of appropriations carried over from previous financial years which have been cancelled and, on the other hand, by: payments made in excess of non-differentiated appropriations carried over from the previous financial year, as a result of change in euro rates, the balance resulting from exchange gains and losses during the financial year, both realised and non-realised.

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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.