Article 9
1. The revenue of Europol referred to in Article 5 shall be entered in the accounts for the financial year on the basis of the amounts collected during the financial year. 2. The revenue of Europol shall give rise to an equivalent amount of payment appropriations. 3. The appropriations authorised in the budget for a given year may be used solely to cover expenditure committed and paid in that financial year, and to cover amounts due against commitments from preceding financial years. 4. Commitments shall be entered in the accounts on the basis of the legal commitments entered into up to 31 December. 5. Payments shall be entered in the accounts for a financial year on the basis of the payments effected by the accounting officer by 31 December of that year at the latest.