The expenditure entered in the budget shall be authorised for the duration of one accounting period unless the Financial Regulations provide otherwise.
What is UPCS 027?
This is Article 027 from the UPCS (Satzung des Gerichts — Anhang I zum Übereinkommen), which is part of the legal framework governing the Unified Patent Court in Europe.
Legal Text
In accordance with the Financial Regulations, any appropriations, other than those relating to staff costs, which are unexpended at the end of the accounting period may be carried forward, but not beyond the end of the following accounting period.
Appropriations shall be set out under different headings according to type and purpose of the expenditure, and subdivided, to the extent necessary, in accordance with the Financial Regulations.
Applied In
Official Source
This legal text is from the official UPCS framework governing the Unified Patent Court.
Reference: UPCS 027 (Article 027)