Article 171U.K.
1.Estimates shall be drawn up for each financial year of all revenue and expenditure of the Community, other than those of the Agency and the Joint Undertakings, and such revenue and expenditure shall be shown either in the operating budget or in the research and investment budget.
The revenue and expenditure shown in each budget shall be in balance.
2.The revenue and expenditure of the Agency, which shall operate in accordance with commercial principles, shall be budgeted for in a special account.
The manner of estimating, implementing and auditing such revenue and expenditure shall be laid down, with due regard to the statutes of the Agency, in financial regulations made pursuant to Article 322 of the Treaty on the Functioning of the European Union.
3.The estimates of revenue and expenditure, together with the operating accounts and the balance sheets of the Joint Undertakings for each financial year, shall be placed before the Commission, the Council and the European Parliament in accordance with the statutes of those undertakings.