1. Proposals for global provisional commitments shall be drawn up for all local units. Such proposals, accompanied by an estimate of expenditure for each local unit, shall be sent to the financial controller for approval and then recorded in the accounts: these global commitments may be reviewed in line with changing requirements.
2. Provisional global commitments shall be entered into, corresponding to the advances to be made to the Member States, in respect of the appropriations for the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.
3. The Commission, after consulting the Fund Committee referred to in Article 11, (a) shall decide: at the beginning of the year, on the basis of the documents referred to in paragraph 1 (a), on an advance payment for the authorities and bodies not exceeding one third of the credits entered in the budget; - during the year, on additional payments intended to cover expenditure to be borne by an authority or body; (b) shall, before the end of the following year, on the basis of the documents referred to in paragraph 1 (b), make up the accounts of the authorities and bodies.
