Article 10-(2). In accordance with the budget notified under the provision of Article 4-(2) paragraph 1, the public corporations, etc. shall prepare, with respect to the amount necessary for contracts and other acts which shall be the cause of the disbursement (hereinafter referred to as "obligation" ) and the amount necessary for disbursement, documents concerning the plan of obligation or payment, as prescribed by the Minister of Finance, and shall submit it to the Minister of Finance for his approval, through the competent Minister.