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gli stanziamenti devono essere chiaramente identificati nei conti dell’esercizio corrente.
appropriations which have been carried over to the following financial year shall be distinguished in the accounts of the current year.
b) gli stanziamenti oggetto di riporto all'esercizio successivo figurano separatamente nei conti dell'esercizio in corso.
(b) appropriations which have been carried over to the following financial year shall be distinguished in the accounts of the current year.