6. ‘net receipts from sales’ means the total sum of invoices, minus trade discounts granted and management, collection and bank costs;

2. If the management accounts and balance sheet cannot, within the given deadline, include the revenue and expenditure connected with the winding up of that operation, then that revenue and expenditure shall appear in the annual management account and balance sheet for ATHENA and shall be examined by the Special Committee in connection with the annual presentation of accounts.

16. Welcomes the Court of Auditors' recognition in paragraph 7.3. of its annual report 2001 that - following the observation made in paragraph 7.3. in its annual report 2000 - Parliament has improved the presentation and user-friendliness of its analysis of budgetary management; believes, nevertheless, that further efforts can be made to inform readers in an easily understandable manner of the most significant features of expenditure for the year, possibly by analogy with a company's annual report to its shareholders; regrets that a document as important as Parliament's annual accounts should be available only as a sub-section of a technical volume published by the Commission in one language (SEC(2002) 405 - FR); asks its Secretary-Gener ...[+++]al to report on the feasibility of publishing Parliament's "Compte de gestion", including a further improved analysis of budgetary management, on Parliament's website;

- providing information on financial management: receipts and payments, and cash surpluses or deficits.

Differences between resident and non-resident accounts are made (1) with regard to the opening of accounts, (2) with regard to the running of accounts and (3) with regard to payments from and to accounts.

It shall also, not later than 31 March, send the revenue and expenditure accounts, the analysis of financial management and the balance sheet of the Centre for the preceding financial year to the European Parliament, the Council, the Commission and the Court of Auditors.