Article 47
1. Payment of expenditure shall be made on production of proof that the relevant action has been carried out in accordance with the basic act and shall cover one of the following operations: (a) payment of the entire amount due; (b) payment of the amount due in any of the following ways: (i) pre-financing, which may be divided into a number of payments; (ii) one or more interim payments; (iii) payment of the balance of the amounts due. Pre-financing shall count in full or in part against the interim payments. The entire pre-financing and interim payments shall count against the payment of balances. 2. A distinction shall be made in the accounts between the different types of payment referred to in paragraph 1 at the time they are made.