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According to the TFEU, what is the Court of Auditors' specific mandate regarding the statement of assurance on Union accounts?
A
It shall provide it to the European Parliament and the Council, with publication in the Official Journal of the European Union.
B
It shall base it exclusively on commitment amounts and submit it to the European Parliament under Article 319.
C
It shall submit it to the Commission and the European Council for joint approval before any publication.
D
It shall adopt it by a qualified majority of its Members and forward it to the Council for budgetary discharge.
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