This difference shall be increased or decreased on the one hand, by the net amount of appropriations carried over from previous financial years which have been cancelled and, on the other hand, by way of derogation from Article 4 of the Financial Regulation, by:
- payments made in excess of non-differentiated appropriations carried over from the previous financial year under Article 6 (1) of the Financial Regulation as a result of change in ecu rates, and
- the balance resulting from exchange gains and losses during the financial year.
