The commitment appropriations and the non-differentiated appropriations referred to in point (a) of the first subparagraph of Article 12(2) may be carried over only if the commitments could not be made before 31 December of the financial year for reasons not attributable to the authorising officer and if the preparatory stages are sufficiently advanced to make it reasonable to expect that the commitment will be made by 31 March of the following financial year, or, in relation to building projects, by 31 December of the following financial year.
Ní fhéadfar na leithreasuithe faoi chomhair gealltanas agus na leithreasuithe neamhdhifreáilte dá dtagraítear i bpointe (a) den chéad fhomhír d’Airteagal 12(2) a thabhairt anonn ach amháin murarbh fhéidir, ar chúiseanna nach inchurtha i leith an oifigigh údarúcháin, na gealltanais a dhéanamh faoin 31 Nollaig an bhliain airgeadais sin agus más rud é gur tugadh na céimeanna ullmhúcháin fada go leor chun cinn le go bhféadfaí a bheith ag súil go réasúnach, go ndéanfaí gealltanasfaoin 31 Márta an bhliain airgeadais ina dhiaidh sin, nó, a mhéid a bhaineann le tionscadail tógála, faoin 31 Nollaig an bhliain airgeadais ina dhiaidh sin.