Q: In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all  must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.
Article 1In order to place the budget of the Communities within a framework of forward planning for several years, the Commission shall, each year, after receiving the Opinion of the Budgetary Policy Committee, draw up a financial forecast for the three subsequent financial years, showing the financial implications for the Community resulting from Regulations and Decisions in force and from proposals submitted by the Commission to the Council. The forecast shall be broken down by category of expenditure.The Council shall, after receiving the Opinion of the European Parliament, study and assess the forecast. Each year the Council shall, on the basis of a report from the Commission, study the measure of agreement between the forecast and the developments as recorded. As soon as it is found that expenditure incurred under a category considerably exceeds the forecast, the Commission shall report to the Council and submit proposals for appropriate Community measures.
A:
Decision