Article 16
1. If the balance of the outturn account within the meaning of Article 81 is positive, it shall be repaid to the Commission up to the amount of the Community subsidy paid during the year. The part of the balance exceeding the amount of the Community subsidy paid during the year shall be entered in the budget for the following financial year as revenue. Europol shall provide, by 31 March the year n at the latest, an estimate of the operating surplus from the year n-1 , which is to be returned to the Community budget later in year n , in order to complete the information already available concerning the surplus of the year n-2 . This information shall be duly taken into account by the Commission when assessing the financial needs of Europol for the year n+1. The difference between the Community subsidy entered in the general budget and that actually paid to the body shall be cancelled. 2. If the balance of the outturn account provided for in Article 81 is negative, it shall be entered in the budget for the following financial year. 3. The revenue or payment appropriations shall be entered in the budget during the budgetary procedure using the letter of amendment procedure or, while budget implementation is under way, by means of an amending budget.