It will take into account: the capacity for utilizing appropriations, endeavouring to maintain a strict relationship between appropriations for commitments and appropriations for payments;
— an cumas leithreasaí a chur i ngníomh ag féachaint le dianghaolmhaireacht a áirithiú idir leithreasaí faoi chomhair oibleagáidí agus leithreasaí íocaíochta,