that part of the budget commitments for which a declaration of expenditure has been made but for which reimbursement has been reduced or suspended by the Commission at 31 December of year N + 3;
an chuid sin de na gealltanais bhuiséadacha a ndearnadh dearbhú caiteachais ina leith ach ar laghdaigh an Coimisiún a haisíocaíocht nó ar chuir sé ar fionraí í an 31 Nollaig sa bhliain N + 3;