2. Entries in the accounts shall be made on the basis of the chart of accounts using a nomenclature which makes a clear distinction between the general accounts and the financial accounts. The chart of accounts shall be sent to the Court of Auditors.

2. The accounts shall consist of general accounts and financial accounts.

Commission Directive 2006/111/EC of 16 November 2006 on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings (12) requires France to assign the costs and revenues of the service of general interest on the basis of consistently applied cost accounting principles.

46. Notes that the CBRS sector (Canteens, bars, restaurants, shop) has a complex structure involving three working places, many points of sale, an imprest account, an annual subsidy from Parliament's budget, an outside catering contractor and auditor, and a combination of accrual and budgetary accounting; recognises, without in any way calling into question the regularity of its financial management or its current structure, that for these reasons it is not easy to form an overall view of the operations of the CBRS sector; instructs its Secretary-General to supply the Committee on Budgetary Control by 1 July 2003 with a brief and simpl ...[+++]e explanation of the way in which the CBRS sector functions, and in particular, the relationship between the annual subsidy and the overall profit/loss situation;

45. Notes that the CBRS sector has a complex structure involving three working places, many points of sale, an imprest account, an annual subsidy from Parliament's budget, an outside catering contractor and auditor, and a combination of accrual and budgetary accounting; recognises without in any way calling into question the regularity of its financial management or its current structure that for these reasons it is not an easy task to form an overall view of the operations of the CBRS sector; instructs its Secretary-General to supply the Committee on Budgetary Control by 1 July 2003 with a brief and simple explanation of the way in wh ...[+++]ich the CBRS sector functions, and in particular, the relationship between the annual subsidy and the overall profit/loss situation;

systematic data matching between the budget accounts and the general accounts in order to ensure better monitoring of financial management during the year;