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1.

(a) appropriations still uncommitted at the end of the financial year for which they were entered, shall, as a rule, lapse;

(b) appropriations relating to remunerations and allowances of staff may not be carried over;

(c) the appropriations not committed at 31 December may be carried over to the next financial year only;

(d) the appropriations in respect of payments still outstanding at 31 December by virtue of commitments duly entered into between 1 January and 31 December shall be carried over automatically to the next financial year only.

2. In the case of appropriations mentioned in point 1 (c), the Commission shall forward to the budgetary authority, not later than 15 February, the duly substantiated requests to carry over appropriations which the Centre has sent to it before 1 February.

The carry-over of such appropriations can be proposed only for exceptional reasons in order to cope with compelling needs which cannot be met by appropriations from the following financial year. In principle, such carry-overs are intended to cover needs normally coming under the previous financial year but which, due to delays for which the authorizing officer was not responsible, could not be used in due time. The European Parliament shall consult the Council and shall act on these requests for carry-overs. In the absence of a decision by the budgetary authority within a period of six weeks, the requests for carry-overs shall be deemed to be approved.

3. Unused revenue and appropriations still available on 31 December, arising out of the donations referred to in Article 3 (2), shall be carried over automatically.

4. The following appropriations shall lapse at the end of the year:

(a) appropriations from the previous financial year:

— appropriations carried over by decision under point 1 (c) which have been neither committed nor paid,

— appropriations carried over automatically under point 1 (d) which have not been paid;

(b) appropriations of the financial year which have not been carried over.

5. The Commission shall be provided, for its information, before 1 March, with a list of the appropriations to be carried forward automatically. The Commission shall forward this list to the European Parliament and the Council for their information.

6. For the purposes of implementing the statement of revenue and expenditure, the use of appropriations carried forward shall be shown separately, for each budget item, in each article in the accounts for the current financial year.