The budget shall show: ... (b) as regards the statement of expenditure:
(ba) in the case of the various items, articles, chapters and titles:
- the appropriations made available for the financial year in question, these appropriations being the payment appropriations for the budget headings for which the distinction between commitment appropriations and payment appropriations has been agreed,
- the appropriations made available for the preceding financial year,
- the actual expenditure in the last financial year for which the accounts have been closed;
(bb) in the case of the appropriations intended for the implementation of multiannual activities and consisting of commitment appropriations and payment appropriations; in the remarks column, an indicative schedule of the payments relating to the financial year concerned and subsequent financial years;
(bc) appropriate remarks on each subdivision.
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