Commitments shall be entered in the accounts for a financial year on the basis of the legal commitments entered into up to 31 December of that year.
Iontrálfar na gealltanais sna cuntais le haghaidh bliain airgeadais ar bhonn na ngealltanas dlíthiúil a tugadh go dtí an 31 Nollaig sa bhliain sin.