1. The Commission shall draw up, not later than 1 June of the following year, a revenue and expenditure account for the Communities, which shall include the following documents classified in accordance with the budget nomenclature: (1) a table of revenue ... (2) tables showing the movement in appropriations for the financial year ... (3) tables showing the use of the appropriations allocated for the financial year ... (4) tables showing the use of the appropriations available from previous financial years ... (5) annexed shall be a document showing capital operations and debt management ...
2. To take account of developments in Community activities, it is advisable that the budgetary nomenclature be decided under the budgetary procedure.
