en: The Council, on a proposal by the Commission and in compliance with the other conditions laid down in paragraph 1, may adopt a European decision authorising expenditure in excess of one twelfth, in accordance with the European law referred to in Article III-412.  
pt: o

en: The Council shall forward the decision immediately to the European Parliament.  
pt: O Conselho transmite imediatamente a sua decisão ao Parlamento Europeu.

en: The European decision shall lay down the necessary measures relating to resources to ensure application of this Article, in accordance with the European laws referred to in Article I-54(3) and (4).  
pt: os

en: It shall enter into force thirty days following its adoption if the European Parliament, acting by a majority of its component members, has not decided to reduce this expenditure within that time-limit.  
pt: A decisão entra em vigor trinta dias após a sua adopção se, nesse prazo, o Parlamento Europeu, deliberando por maioria dos membros que o compõem, não decidir reduzir essas despesas.

en: Article III-406  
pt: o

en: In accordance with the conditions laid down by the European law referred to in Article III-412, any appropriations, other than those relating to staff expenditure, that are unexpended at the end of the financial year may be carried forward to the next financial year only.  
pt: o

en: Appropriations shall be classified under different chapters grouping items of expenditure according to their nature or purpose and subdivided in accordance with the European law referred to in Article III-412.  
pt: o

en: The expenditure of:  
pt: As despesas:

en: -  
pt: —

en: the European Parliament,  
pt: do Parlamento Europeu,

en: -  
pt: —

en: the European Council and the Council,  
pt: do Conselho Europeu e do Conselho,

en: -  
pt: —

en: the Commission, and  
pt: da Comissão e

en: -  
pt: —

en: the Court of Justice of the European Union  
pt: do Tribunal de Justiça da União Europeia

en: shall be set out in separate sections of the budget, without prejudice to special arrangements for certain common items of expenditure.  
pt: são objecto de secções distintas do Orçamento, sem prejuízo de um regime especial destinado a certas despesas comuns.

en: SECTION 3  
pt: SECÇÃO 3

en: IMPLEMENTATION OF THE BUDGET AND DISCHARGE  
pt: EXECUÇÃO DO ORÇAMENTO E QUITAÇÃO

en: Article III-407  
pt: o

en: The Commission shall implement the budget in cooperation with the Member States, in accordance with the European law referred to in Article III-412, on its own responsibility and within the limits of the appropriations allocated, having regard to the principles of sound financial management.  
pt: , sob sua própria responsabilidade e até ao limite das dotações aprovadas, de acordo com o princípio da boa gestão financeira.

en: Member States shall cooperate with the Commission to ensure that the appropriations are used in accordance with those principles.  
pt: Os Estados-Membros cooperam com a Comissão a fim de assegurar que as dotações sejam utilizadas de acordo com o princípio da boa gestão financeira.

en: The European law referred to in Article III-412 shall establish the control and audit obligations of the Member States in the implementation of the budget and the resulting responsibilities.  
pt: define as obrigações de controlo e de auditoria dos Estados-Membros na execução do Orçamento, bem como as responsabilidades que delas decorrem.

en: It shall establish the responsibilities and detailed rules for each institution concerning its part in effecting its own expenditure.  
pt: Essa lei europeia define as responsabilidades e normas específicas segundo as quais cada instituição participa na execução das suas próprias despesas.

en: Within the budget the Commission may, subject to the limits and conditions laid down by the European law referred to in Article III-412, transfer appropriations from one chapter to another or from one subdivision to another.  
pt: o

en: Article III-408  
pt: o

en: The Commission shall submit annually to the European Parliament and to the Council the accounts of the preceding financial year relating to the implementation of the budget.  
pt: A Comissão apresenta todos os anos ao Parlamento Europeu e ao Conselho as contas do exercício findo relativas às operações orçamentais.

en: The Commission shall also forward to them a financial statement of the Union's assets and liabilities.  
pt: A Comissão comunica-lhes, além disso, um balanço financeiro que descreve o activo e o passivo da União.

en: The Commission shall also submit to the European Parliament and to the Council an evaluation report on the Union's finances based on the results achieved, in particular in relation to the indications given by the European Parliament and the Council pursuant to Article III-409.  
pt: o

en: Article III-409  
pt: o

en: 1.  
pt: 1.

en: The European Parliament, on a recommendation from the Council, shall give a discharge to the Commission in respect of the implementation of the budget.  
pt: o

en: To this end, the Council and the European Parliament in turn shall examine the accounts, the financial statement and the evaluation report referred to in Article III-408, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in the second subparagraph of Article III-384(1) and any relevant special reports by the Court of Auditors.2.  
pt: o

en: Before giving a discharge to the Commission, or for any other purpose in connection with the exercise of its powers over the implementation of the budget, the European Parliament may ask to hear the Commission give evidence with regard to the execution of expenditure or the operation of financial control systems.  
pt: Antes de dar quitação à Comissão, ou para qualquer outro efeito relacionado com o exercício das atribuições desta instituição em matéria de execução do Orçamento, o Parlamento Europeu pode solicitar que a Comissão seja ouvida sobre a execução das despesas ou o funcionamento dos sistemas de controlo financeiro.

en: The Commission shall submit any necessary information to the European Parliament at the latter's request.3.  
pt: A Comissão apresenta ao Parlamento Europeu, a pedido deste, todas as informações necessárias.3.

en: The Commission shall take all appropriate steps to act on the observations in the decisions giving discharge and on other observations by the European Parliament relating to the execution of expenditure, as well as on comments accompanying the recommendations on discharge adopted by the Council.4.  
pt: A Comissão toma todas as medidas necessárias para dar seguimento às observações que acompanham as decisões de quitação e às demais observações do Parlamento Europeu sobre a execução das despesas, bem como aos comentários que acompanhem as recomendações de quitação adoptadas pelo Conselho.4.

en: At the request of the European Parliament or the Council, the Commission shall report on the measures taken in the light of these observations and comments and in particular on the instructions given to the departments which are responsible for the implementation of the budget.  
pt: A pedido do Parlamento Europeu ou do Conselho, a Comissão apresenta um relatório sobre as medidas tomadas em função dessas observações e comentários, nomeadamente sobre as instruções dadas aos serviços encarregados da execução do Orçamento.

en: These reports shall also be forwarded to the Court of Auditors.  
pt: Esses relatórios são igualmente enviados ao Tribunal de Contas.

en: SECTION 4  
pt: SECÇÃO 4

en: COMMON PROVISIONS  
pt: Disposições comuns

en: Article III-410  
pt: o

en: The multiannual financial framework and the annual budget shall be drawn up in euro.  
pt: O quadro financeiro plurianual e o Orçamento anual são estabelecidos em euros.

en: Article III-411  
pt: o