Article 8
1. The budget shall contain non-differentiated appropriations and, where justified by operational needs, differentiated appropriations. The latter shall consist of commitment appropriations and payment appropriations. 2. Commitment appropriations shall cover the total cost of the legal commitments entered into during the current financial year. 3. Payment appropriations shall cover payments made to honour the legal commitments entered into in the current financial year and/or earlier financial years. 4. Administrative appropriations shall be non-differentiated. Administrative expenditure arising from contracts covering periods that extend beyond the financial year, either in accordance with local practice or relating to the supply of equipment, shall be charged to the budget of the financial year in which it is effected.