information showing commitments outstanding, those carried over from the previous year and those made during the year.

34. Emphasises the need to address the trend of a growing level of outstanding commitments (RAL); recalls that, according to the Commission, the level of RAL will by the end of 2013 amount to EUR 217 billion; notes that a certain level of RAL is unavoidable when multiannual programmes are implemented, but underlines nevertheless that the existence of outstanding commitments by definition requires corresponding payments to be made; does therefore not agree with the approach by the Council to decide on the level of payments a priori, without taking into account an accurate assessment of the actual needs; will therefore do its utmost th ...[+++]roughout the annual budget procedure in the next MFF to reduce the discrepancy between commitment and payment appropriations through increasing the level of payments appropriately;

(c) the commitments still to be paid and revenue still to be recovered carried forward from previous financial years.

The same principle applies to evaluating the effectiveness of budget management and the trend in the balance of outstanding commitments.

At the 2003 preliminary draft budget stage, the Commission will forward to the budgetary authority an implementation plan for the EIDHR 2002 budget (as well as for other budget headings), and a document with regard to normal and abnormal outstanding commitments, which will also outline measures which the Commission has taken to prevent abnormal outstanding commitments from re-emerging in the future.

where A = the sum remaining due under Article 18 on the date of the event occasioning the payment of financing costs