Article 66
The revenue and expenditure account shall include the following tables subdivided in accordance with the budget nomenclature of the Communities: 1. A table of revenue including: - estimated revenue for the financial year; - amendments to the revenue estimates as a result of supplementary or amending statements; - amounts collected; - amounts still to be collected at the end of the financial year. A statement shall be annexed, where appropriate, to this table, showing the balances and gross amounts of the transactions referred to in Article 22. 2. A table showing the trend in appropriations in respect of the financial year, indicating: - the initial appropriations; - any amendments to appropriations introduced by means of transfers; - any amendments introduced by means of supplementary or amending statements; - the final appropriations for the financial year. 3. A table of expenditure showing the trend in appropriations in respect of the financial year, indicating: - the total appropriations; - the commitments entered into and chargeable to the financial year; - the payments made at the end of the period of implementation of the statement of revenue and expenditure; - the amounts still to be paid at the close of the financial year; - the appropriations carried forward automatically under Article 6 (1) (c); - the available appropriations carried forward under Article 6 (1) (b); - the available appropriations to be cancelled. A statement shall be annexed to this table, where appropriate, showing the balances and gross amounts of the transactions referred to in Article 22. 4. A table showing the trend in appropriations carried forward from preceding financial years, indicating: - the amount of appropriations carried forward; - the payments shown in the accounts at the end of the period of implementation of the statement of revenue and expenditure; - the unused appropriations to be cancelled; - the unused appropriations to be carried forward again the next financial year.