Article 10
1. Appropriations which have not been used at the end of the financial year for which they were entered shall be cancelled. However, they may, by decision of the Management Board taken not later than 15 February, be carried over to the next financial year only, in accordance with paragraphs 2 to 7. 2. Appropriations relating to staff expenditure may not be carried over. 3. Commitment appropriations and non-differentiated appropriations not yet committed at the close of the financial year may be carried over in respect of amounts corresponding to commitment appropriations for which most of the preparatory stages of the commitment procedure, to be defined in the Europol Financial Implementing Rules, have been completed by 31 December; these amounts may then be committed up to 31 March of the following year. 4. Payment appropriations may be carried over in respect of amounts needed to cover existing commitments or commitments linked to commitment appropriations carried over, when the appropriations provided for the relevant lines in the budget for the following financial year do not cover requirements. Europol shall first use the appropriations authorised for the current financial year and shall not use the appropriations carried over until the former are exhausted. 5. Non-differentiated appropriations corresponding to obligations duly contracted at the close of the financial year shall be carried over automatically to the following financial year only. 6. Appropriations carried over which have not been committed by 31 March of year n+1 shall be automatically cancelled. Appropriations carried over in this way shall be identified in the accounts. 7. The appropriations available at 31 December arising from the assigned revenue referred to in Article 19 shall be carried over automatically. The appropriations available corresponding to assigned revenue carried over must be used first. By 1 June of the year n+1 at the latest, Europol shall inform the Commission about the implementation of the assigned revenue carried over.