Members and three fifths of the votes cast, may adopt a different decision on the expenditure  in excess of the one twelfth referred to in paragraph 1. This part of the decision of the Council  Shall be suspended until the European Parliament has taken its decision. If within the said  period the European Parliament has not taken a decision, which differs, from the decision of  the Council, the latter shall be deemed to be finally adopted.

Article 78c ( * )

( * ) As amended by Article H(15) TEU.

The Commission shall implement the administrative budget, in accordance with the  provisions of the regulations made pursuant to Article 78h, on its own responsibility and  within the limits of the appropriations, having regard to the principles of sound financial  management.

The regulations shall lay down detailed rules for each institution concerning its part in  effecting its own expenditure.

Within the administrative budget, the Commission may, subject to the limits and conditions  laid down in the regulations made pursuant to Article 78h, transfer appropriations from one  chapter to another or from one subdivision to another.

Article 78d ( ** )

( ** ) As amended by Article 6 of the Treaty amending Certain Financial Provisions.

The Commission shall submit annually to the Council and to the European Parliament the  accounts of the preceding financial year relating to the implementation of the administrative  budget. The Commission shall also forward to them a financial statement of the assets and  liabilities of the Community in the field covered by that budget.

Article 78e

( Repealed )

Article 78f

( Repealed )

Article 78g ( * )

( * ) As amended by Article H(17) TEU.

1. The European Parliament, acting on a recommendation from the Council, which shall act  by a qualified majority, shall give a discharge to the Commission in respect of the  implementation of the administrative budget. To this end, the Council and the European  Parliament in turn shall examine the accounts and the financial statement referred to in Article  78d, the annual report by the Court of Auditors together with the replies of the institutions

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