Since some Member States do not have the possibility of avoiding the financial impact of the obligation to credit such amounts of negative interest to the Commission own resources accounts, it is appropriate that the Commission, when covering its cash resource requirements, aim to reduce that impact by drawing with priority on the sums credited to the accounts concerned.
Il convient que la Commission dispose à tout moment d'une trésorerie suffisante pour pouvoir honorer les besoins en paiements découlant de l'exécution du budget, qui sont surtout concentrés dans les premiers mois de l'exercice.