By creating a sort of reserve/safety buffer between the final expenditure, which is subject to erratic variations, and the budgetary expenditure, which is being regularised by the existence of this 'shock-absorber`, the Community is abandoning the direct recording of the expenditure and revenue ultimately incurred as a result of its budgetary interventions and, by virtue of this fact, runs the risk of losing both a clear perception and, therefore, control of them.
Κατευθύνεται προς την λίμνηEurLex-2 EurLex-2