A distinction shall be made in budgetary accounting between the different types of payment referred to in paragraph 2 at the time each payment is made.
Déanfar idirdhealú sna cuntais bhuiséadacha idir na cineálacha éagsúla íocaíochtaí dá dtagraítear i mír 2 tráth a ndéanfar gach íocaíocht.