commitment appropriations and non-differentiated appropriations, for which most of the preparatory stages of the commitment procedure have been completed by 31 December of the financial year.
leithreasuithe faoi chomhair gealltanas agus leithreasuithe neamhdhifreáilte a bhfuil formhór chéimeanna ullmhúcháin an nós imeachta um ghealltanas ina leith críochnaithe faoin 31 Nollaig den bhliain airgeadais.