Class 6 'Expenditure accounts' shall record the gross amounts of items of expenditure entered in the budget accounts. Separate accounts shall be opened for expenditure relating to: - appropriations for the current financial year, - appropriations carried over pursuant to point 1 (b) of Article 7 of the Financial Regulation, - appropriations carried over pursuant to point 1 (a) of Article 7 of the Financial Regulation, - appropriations carried over pursuant to point 2 of Article 7 of the Financial Regulation, - appropriations relating to contributions by third parties pursuant to Article 4 (2) of the Financial Regulation.
