Article 9
1. The following deductions may be made from payment requests, invoices or statements, which shall then be passed for payment of the net amount: (a) penalties imposed on parties to contracts, including procurement contracts; (b) adjustments for amounts paid unduly, which can be made by means of direct deduction against a new payment of the same type to the same payee under the chapter, article and financial year in respect of which the excess payment was made, and which give rise to interim payments or payments of balances. 2. Discounts, refunds and rebates on invoices and payment requests shall not be recorded as revenue of the Transport Community. 3. Any negative balance shall be entered in the budget as expenditure.