Budget implementation reports
Article 99
1. The budget implementation reports shall be presented in euro and shall be comparable year by year. They shall consist of: (a) reports which aggregate all budgetary operations for the year in terms of revenue and expenditure; (b) explanatory notes, which shall supplement and comment on the information given in the reports. 2. The structure of the budget implementation reports shall be the same as that of the budget of the Union body itself. 3. The budget implementation reports shall contain: (a) information on revenue, in particular changes in the revenue estimates, the revenue outturn and entitlements established; (b) information showing changes in the total commitment and payment appropriations available; (c) information showing the use made of the total commitment and payment appropriations; (d) information showing commitments outstanding, those carried over from the preceding financial year and those made during the financial year. 4. The budget result shall consist of the difference between: (a) all the revenue collected in respect of that financial year; (b) 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 that have been cancelled and, on the other hand, by: (a) payments made in excess of non-differentiated appropriations carried over from the previous financial year, as a result of change in euro rates; (b) the balance resulting from exchange gains and losses during the financial year, both realised and non-realised.