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New BS Elements in Released Budget (position
plan with a fin. year) 
Using this function, you can create new budget structure elements in your released budget. This means you can adjust your budget to take any current developments into account.
The budget structure element must be created in a position plan for a financial year, which must have the budget status, released.

You can create new budget structure elements in position plans that do not have a reference to a financial year at any time because budget statuses cannot be used for them.
If you create new budget structure elements in a released overall budget you cannot assign budget to them because the current overall budget has the status released. You have to assign the budget using budget updates and transfer postings.
You have received financial resources (funds from secondary sources) to finance the personnel expenditures for a research project from an external source. You can set up a BS element for these funds from secondary sources in your overall budget.
