The balance from each financial year shall be entered in the budget for the following financial year as revenue in the event of a surplus or as a payment appropriation in the event of a deficit.
Cuirfear an t-iarmhéid ó gach bliain airgeadais isteach mar ioncam i mbuiséad na bliana airgeadais ina dhiaidh sin i gcás barrachais nó mar leithreasú íocaíochta i gcás easnaimh.