Materiaalselt fikseeritavaid teadaolevaid ja potentsiaalseid kohustusi, kulusid ja kahjumit, sealhulgas järgmisse majandusaastasse üleminev puhkusereservi jääk, võetakse bilansis arvele ja kajastatakse kuludes.
In accordance with conditions to be laid down pursuant to Article 209, any appropriations, other than those relating to staff expenditure, that are unexpended at the end of the financial year may be carried forward to the next financial year only.
