In Belgium, it is required to produce a full budget ledger within the General Ledger. Therefore, GBR is used. GBR must be carried forward where it is not completely used / consumed. It is required to report a separate set of financials for the General Ledger and another for Budgets (another chart of accounts structure has been created for this purpose)

To address the Belgium regulation which is part of the Municipal Accounting requirements the behaviour must be as follows: A transaction is created against a General Budget Reservation. Once the GBR is relieved by this transaction and the transaction at a later stage is cancelled/reduced by means of a credit note or Purchase order cancellation, or the invoice amount is less than the PO, the difference is not released back to the general budget reservation which leads to an incorrect GBR balance when the reporting is done. 

The French localization for Commitments offers a similar solution, however there is no carry forward option nor any journalization for those enttries .

As a workaround the GBR option was implemented, but this poses a risk for audit irregularities when financials are reported on in the public sector.