Article 95
1. The discharge decision shall cover the accounts of all the revenue and expenditure of Europol, the resulting balance and the assets and liabilities of Europol shown in the financial statement. 2. With a view to granting the discharge, the European Parliament shall, after the Council has done so, examine the accounts and financial statements of Europol. It shall also examine the annual report made by the Court of Auditors, together with the replies of the Director, any relevant special reports by the Court of Auditors in respect of the financial year in question and the Court of Auditors’ statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions. 3. The Director shall submit to the European Parliament, at the latter’s request, in the same manner as provided for in Article 146(3) of the general Financial Regulation, any information required for the smooth application of the discharge procedure for the year in question.