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Article 89

United Kingdom

Original text. Later amendments are not shown.

1.

The balance from each financial year shall be entered in the budget for the following financial year as revenue in the case of a surplus or as a payment appropriation in the case of a deficit.

2.

The estimates of such revenue or payment appropriations shall be entered in the budget for the following year during the annual budgetary procedure.

3.

After the accounts for each financial year have been approved, any discrepancy with the estimates shall be entered in the budget for the following year through an amending budget.