# C_2013181EN.01000101.xml

| 26.6.2013 | EN | Official Journal of the European Union | C 181/1 |
| --- | --- | --- | --- |

26.6.2013

EN

Official Journal of the European Union

C 181/1

---

REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT FOR THE FINANCIAL YEAR 2012

2013/C 181/01

TABLE OF CONTENTS

TABLE OF CONTENTS

Report on budget and financial management during the year 2012

Report on budget and financial management during the year 2012

| 1. | Introduction |
| --- | --- |

1.

| 2. | Overview of budgetary implementation 2012 |
| --- | --- |

2.

| 3. | Budget implementation in 2012 by Chapter |
| --- | --- |

3.

Annexes

Annexes

| Annex I: | Comparison by Chapter of 2011 and 2012 implementation of revenue |
| --- | --- |

Annex I:

| Annex II: | Revenue situation in 2012 — Established entitlements and entitlements carried over |
| --- | --- |

Annex II:

| Annex III: | Comparison by Chapter of 2011 and 2012 implementation of appropriations |
| --- | --- |

Annex III:

| Annexe IV: | Detailed implementation of appropriations in 2012 (2012 appropriations and appropriations automatically carried over from preceding year) |
| --- | --- |

Annexe IV:

| Annex V: | Use of assigned revenue in 2012 |
| --- | --- |

Annex V:

| Annex VI: | Budget transfers made in 2012 under Articles 22 and 24 of the former Financial Regulation |
| --- | --- |

Annex VI:

Report on budgetary and financial management in the financial year 2012

Report on budgetary and financial management in the financial year 2012

Court of Justice of the European Union

Court of Justice of the European Union

1.   INTRODUCTION

INTRODUCTION

This report, in accordance with Article 142 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (1) of 25 October 2012 on the financial rules applicable to the general budget of the Union (the Financial Regulation) and Article 227 of the rules of application of that financial regulation, is to ‘give an account [for the financial year] of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items’. It serves also to describe, firstly, ‘the achievement of the objectives for the year, in accordance with the principle of sound financial management’ and, secondly, ‘the financial situation and the events which have had a significant influence on activities during the year’.

1

give an account

of the rate of implementation of the appropriations together with summary information on the transfers of appropriations among the various budget items

the achievement of the objectives for the year, in accordance with the principle of sound financial management

the financial situation and the events which have had a significant influence on activities during the year

In that context, Chapter 2 of this report gives an overview of budget implementation in 2012 and Chapter 3 examines in more detail the trends in budget lines by budget Chapter. Lastly, the annexes, by means of tables with figures, provide detailed information on budget implementation in 2012.

With regard to judicial activity sensu stricto, readers are invited to consult the Annual Report of the Court of Justice of the European Union for 2012 on the Curia website (http://curia.europa.eu) which provides detailed information and statistics concerning the judicial activities of the Court of Justice, the General Court and the Civil Service Tribunal. The year 2012 saw the adoption of the Court’s new rules of procedure and certain amendments to its Statute following a long, but productive, legislative process. The objective of such reform is, firstly, to bring up to date the procedures before the Court and, secondly, to enable the Court to continue to improve its efficiency.

sensu stricto

That improvement, which has been constant in recent years, can also be observed in 2012. The duration of preliminary ruling proceedings reached its lowest level since the end of the 1980s and the General Court, after a particularly productive year, successfully reduced both the ‘stock’ of pending cases and the duration of proceedings, which was cut by two months this year.

As regards IT, the three projects intended to bring the Court closer to citizens have fully shown their value in 2012. Thus, the e-Curia system, launched at the end of 2011, enabling procedural documents to be lodged and served electronically, has been a success and has seen a substantial rise in the number of users over the year. The new, more efficient case-law search engine and the online catalogue of the Court’s library are also much appreciated tools. In addition, the decision as regards the reports of the case-law of the three judicial bodies to replace publication on paper by electronic publication as from 1 January 2012 will not only reduce the costs of publication, but will also facilitate access for members of the legal profession to the case-law.

As regards buildings, the renovation work on the old Erasmus, Thomas More and Annex C buildings has entered its final stage, so as to allow the buildings thus renovated to be occupied again as from the beginning of the judicial year in September 2013, and in particular to allow five new court rooms to be available. Furthermore, the development of the project for the 5th extension to the Court’s buildings continues. That will make it possible, by 2019, to reunite all the Court’s staff (currently scattered among several rented buildings) on a single site and thereby to increase the efficiency of its services.

2.   OVERVIEW OF BUDGETARY IMPLEMENTATION 2012

OVERVIEW OF BUDGETARY IMPLEMENTATION 2012

2.1.   Revenue

Revenue

The estimated revenue of the Court of Justice of the European Union for the 2012 financial year was EUR 43 986 000.

As shown in Table 1 below, the established entitlements in the 2012 financial year come to EUR 50 990 325 and are 15,92 % higher than estimated.

Table 1

Table 1

Table 1

Estimated revenue and established entitlements

Estimated revenue and established entitlements

| (EUR) |
| --- |
| Title | Estimated revenue 2012 | Established entitlements 2012 | % of total |
| 4 — | Revenue accruing from persons working with the institutions and other Community bodies |

(EUR)

Title

Estimated revenue 2012

Established entitlements 2012

% of total

4 —

Revenue accruing from persons working with the institutions and other Community bodies

43 986 000,00

49 913 347,62

97,89

97,89

| 5 — | Revenue accruing from the administration of the institution |
| --- | --- |

5 —

Revenue accruing from the administration of the institution

0,00

1 076 977,18

2,11

2,11

| 9 — | Miscellaneous revenue |
| --- | --- |

9 —

Miscellaneous revenue

0,00

0,00

0,00

0,00

Total

43 986 000,00

50 990 324,80

100,00

100,00

%

%

100,00 %

100,00 %

115,92 %

115,92 %

It may be noted that the revenue-entitlements established in Title 4 (chiefly deductions from the remuneration of Members and staff in respect of taxes and social security contributions) represent a very high percentage of the total revenue (97,89 %); revenue in Title 5 (chiefly the reimbursement by the Court of Auditors and by the Translation Centre of the cost of leasing parts of the T/Tbis buildings, proceeds from the sale of electric power produced by the panels of photovoltaic cells, proceeds from the sale of publications, telecommunication refunds and financial products) represents only 2,11 % of the total.

Annexes I and II provide additional information with figures on the whole revenue stream (revenue-entitlements carried over, revenue-entitlements established and revenue-entitlements collected)

Annexes I and II

As regards revenue from entitlements carried over from the preceding financial year, Table 2 below shows that revenue in Title 5 represents the greater part of the total revenue from entitlements carried over and collected in 2012 (91,35 %).

Table 2

Table 2

Table 2

Revenue from entitlements carried over

Revenue from entitlements carried over

| (EUR) |
| --- |
| Title | Carried over 2011 TO 2012 | Revenue from entitlements carried over | % of total |
| 4 — | Revenue accruing from persons working with the institutions and other Community bodies |

(EUR)

Title

Carried over 2011 TO 2012

Revenue from entitlements carried over

% of total

4 —

Revenue accruing from persons working with the institutions and other Community bodies

6 151,21

6 151,21

8,65

8,65

| 5 — | Revenue accruing from the administration of the institution |
| --- | --- |

5 —

Revenue accruing from the administration of the institution

67 471,91

64 988,93

91,35

91,35

| 9 — | Miscellaneous revenue |
| --- | --- |

9 —

Miscellaneous revenue

0,00

0,00

0,00

0,00

Total

73 623,12

71 140,14

100,00

100,00

%

%

100,00 %

100,00

96,63 %

96,63

2.2.   Expenditure

Expenditure

2.2.1.   Appropriations in the financial year

Appropriations in the financial year

The appropriations for expenditure entered in the budget of the Court of Justice of the European Union for the 2012 financial year came to EUR 348 335 000.

As shown in Table 3 below, budget implementation for the 2012 financial year amounts to EUR 343 567 693 and represents a rate of use of final appropriations that, as in 2011, remains very high (close to 99 %).

Table 3

It is also to be noted that, as in previous years, nearly three quarters of the budget of the Court of Justice of the European Union is allocated to expenditure on Members and staff (Title 1 expenditure).

Table 3

Table 3

Commitments of appropriations in the financial year

Commitments of appropriations in the financial year

| (EUR) |
| --- |
| Title | Appropriations in the 2012 financial year | Commitments in the 2012 financial year | % of total |
| 1 — | Persons working with the institution |

(EUR)

Title

Appropriations in the 2012 financial year

Commitments in the 2012 financial year

% of total

1 —

Persons working with the institution

251 676 000,00

248 118 583,60

72,22 %

72,22 %

| 2 — | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2 —

Buildings, furniture, equipment and miscellaneous operating expenditure

96 619 000,00

95 418 786,52

27,77 %

27,77 %

| 3 — | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3 —

Expenditure resulting from special functions carried out by the institution

40 000,00

30 322,40

0,01 %

0,01 %

| 10 — | Other expenditure |
| --- | --- |

10 —

Other expenditure

0

0

—

—

Total

348 335 000,00

343 567 692,52

100 %

100 %

%

%

100 %

100 %

98,63 %

98,63 %

Annexes III and IV provide detailed additional data with figures on the use of appropriations in the financial year 2012 (comparison with 2011 and details of implementation by budget line).

Annexes III and IV

2.2.2.   Appropriations carried over

Appropriations carried over

Table 4 below shows that, of the appropriations carried over from 2011 to 2012, the total of which was EUR 18 169 843, a very large proportion was used (87 % in 2011 as compared with 88 % in 2011).

Table 4

Table 4

Table 4

Use of appropriations carried over

Use of appropriations carried over

| (EUR) |
| --- |
| Title | Appropriations carried over 2011 to 2012 | Payments out of appropriations carried over | Cancellations |
| 1 — | Persons working with the institution |

(EUR)

Title

Appropriations carried over 2011 to 2012

Payments out of appropriations carried over

Cancellations

1 —

Persons working with the institution

5 816 286,24

4 771 063,60

1 045 222,64

| 2 — | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2 —

Buildings, furniture, equipment and miscellaneous operating expenditure

12 351 553,28

11 043 794,43

1 307 758,85

| 3 — | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3 —

Expenditure resulting from special functions carried out by the institution

2 003,29

2 000,00

3,29

| 10 — | Other expenditure |
| --- | --- |

10 —

Other expenditure

0

0

0

Total

18 169 842,81

15 816 858,03

2 352 984,78

%

%

100 %

100 %

87,05 %

87,05 %

12,95 %

12,95 %

Annex IV provides additional detailed information with figures on the use of appropriations carried over from 2011 to 2012.

nnex IV

2.2.3.   Appropriations corresponding to assigned revenue

Appropriations corresponding to assigned revenue

In accordance with Article 21 of the Financial Regulation, certain revenue may be assigned to the financing of specific items of expenditure. Such assigned revenue represents, therefore, additional appropriations that may be used by the Court.

Table 5 below shows details, by Chapter, of the sums of assigned revenue carried over from one financial year to another and the assigned revenue established and collected during the financial year.

Table 5

Table 5

Table 5

Use of assigned revenue

Use of assigned revenue

| (EUR) |
| --- |
| Title | Assigned revenue carried over 2011 TO 2012 | Assigned revenue 2012 | Payments 2012 | Assigned revenue carried over 2012 TO 2013 |
| (1) | (2) | (3) | (4) = (1) + (2) – (3) |
| 1 — | Persons working with the institution |

(EUR)

Title

Assigned revenue carried over 2011 TO 2012

Assigned revenue 2012

Payments 2012

Assigned revenue carried over 2012 TO 2013

(1)

(2)

(3)

(4) = (1) + (2) – (3)

1 —

Persons working with the institution

59 735,45

92 099,60

40 446,90

111 388,15

| 2 — | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

2 —

Buildings, furniture, equipment and miscellaneous operating expenditure

1 112 148,06

999 503,33

1 234 789,41

876 861,98

| 3 — | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

3 —

Expenditure resulting from special functions carried out by the institution

12 212,66

3 737,09

11 313,86

4 635,89

| 10 — | Other expenditure |
| --- | --- |

10 —

Other expenditure

0,00

0,00

0,00

0,00

Total

1 184 096,17

1 095 340,02

1 286 550,17

992 886,02

As shown in Table 5, the appropriations of assigned revenue established during the 2012 financial year come to EUR 1 095 340, 70 % of which corresponds to the following items:

| — | reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 323 610), |
| --- | --- |

—

reimbursement of buildings-related costs in respect of areas made available to other institutions (EUR 323 610),

| — | income from the sale of Court publications such as case-law reports (EUR 222 064), |
| --- | --- |

—

income from the sale of Court publications such as case-law reports (EUR 222 064),

| — | reimbursement of telephone or postage costs (EUR 93 763), |
| --- | --- |

—

reimbursement of telephone or postage costs (EUR 93 763),

| — | income from the sale of electricity produced by the panels of photovoltaic cells (EUR 122 276). |
| --- | --- |

—

income from the sale of electricity produced by the panels of photovoltaic cells (EUR 122 276).

Annex V provides additional detailed information on the use of assigned revenue.

Annex V

2.2.4.   Transfers of appropriations

Transfers of appropriations

In the course of the 2012 financial year, the Court of Justice of the European Union made 18 budget transfers pursuant to Articles 22 and 24 of the former Financial Regulation, representing a total of EUR 15 797 500.

In accordance with the provisions of Articles 22(2) and 24(4) of the former Financial Regulation, seven transfers of appropriations were the subject of notification to the budgetary authority. Those transfers amount in total to EUR 14 087 000 and form the greater part (89 %) of the total amount of appropriations transferred in the financial year. As explained in Chapter 3 below, a little more than EUR 12 million relates to transfers of appropriations made in the latter part of the year in order to make use of various surpluses of appropriations within Titles 1 and 2 of the budget for the purpose of making advance payments on certain major building projects, in accordance with the provisions of the lease-purchase contracts signed with the Luxembourg authorities. In accordance with the principle of proper financial management, these advance payments help to lessen the future burden of financial charges and lease- payments for the projects concerned. Further, following the decision in respect of the reports of the case-law of the institution’s three judicial bodies that judgments delivered after 1 January 2012 should be published electronically, appropriations intended for Item 2741‘General publications’ were increased, by EUR 0,9 million, in order to complete the paper publication of the reports of case-law prior to 2012, making use of the advantageous contractual terms of the contract still in force in 2012 (a contract which terminated at the end of that year).

2741

In addition, 11 transfers within Articles, not notified to the budgetary authority, as provided for under Article 22(4) of the former Financial Regulation, were made for a total of EUR 1 710 500, of which EUR 550 000 concerns transfers of appropriations carried out in the latter part of the year in order to make advance payments on the abovementioned building projects,

Annex VI provides details of all of those transfers of appropriations and of the budget lines concerned which were the source and destination of budget appropriations.

nnex VI

3.   BUDGET IMPLEMENTATION IN 2012 BY CHAPTER

BUDGET IMPLEMENTATION IN 2012 BY CHAPTER

3.1.   Title 1 — Persons working with the institution

Title 1 — Persons working with the institution

As shown in Table 6 below, the final budget funding of Title 1 for the financial year 2012 comes to EUR 251 676 000 (a reduction of 0,16 % compared to 2011) and represents 74 % of the total budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 248 118 584, a rate of implementation that remains very high (more than 98 %, just as in 2011).

Table 6

Table 6

Table 6

Use of appropriations in the financial year

Use of appropriations in the financial year

| (EUR) |
| --- |
| Title 1 | Appropriations in the 2012 financial year | Commitments in the 2012 financial year | % of implementation |
| 10 — | Members of the institution |

(EUR)

Title 1

Appropriations in the 2012 financial year

Commitments in the 2012 financial year

% of implementation

10 —

10

Members of the institution

31 738 000,00

30 895 975,25

97,35

97,35

| 12 — | Officials and temporary staff |
| --- | --- |

12 —

12

Officials and temporary staff

197 958 000,00

196 730 313,46

99,38

99,38

| 14 — | Other staff and external services |
| --- | --- |

14 —

14

Other staff and external services

16 206 000,00

14 919 828,06

92,06

92,06

| 16 — | Other expenditure relating to persons working with the institution |
| --- | --- |

16 —

16

Other expenditure relating to persons working with the institution

5 774 000,00

5 572 466,83

96,51

96,51

Total

251 676 000,00

248 118 583,60

98,59

98,59

3.1.1.   Chapter 10 — Members of the institution

Chapter 10

The final appropriations in this Chapter, amounting to EUR 31 738 000, were committed to the extent of EUR 30 895 975, i.e. a rate of implementation of 97,35 % (compared to 97,64 % in 2011).

One part of the variations in the implementation of the appropriations in this Chapter is linked, first of all, to the remuneration of the Members and to the differences between the rates of adjustment of remuneration ultimately decided by the Council and the assumptions made when the budget was drawn up (+ 0 % on 1 January 2012, against an estimate of 0,9 %, and + 0 % from 1 July 2012, against an estimate of + 0,9 %).

Another part of the variations in the implementation of the appropriations is bound up with the three-yearly renewal of terms of office of Members of the three courts and with the other causes of possible unforeseen events (resignation or death) occasioning certain specific expenditure under the Staff Regulations (entitlements related to entering the service, transfer or leaving the service, temporary allowances, pension, etc.). Such differences are, of their very nature, inescapable, since the process of drawing up the budget requires estimates, of the renewal of Members’ terms of office, and of unforeseen events, to be made at a very early stage (almost a year and a half before the renewal dates) and cautiously, whereas the actual renewal of the Members’ terms of office is subsequently the product both of decisions of the Member States and of individual decisions of the Members of the courts.

It is, however, to be noted that for the 2012 financial year those necessarily fortuitous factors weighed less heavily on the variations in appropriations (the estimates made in early 2011 concerning renewals in the Court of Justice in 2012 having been confirmed almost in their entirety in October 2012, when there were four renewals of terms of office, as opposed to the five estimated in the 2012 budget).

Lastly, as regards transfers of appropriations, at the end of the year a sum of EUR 0,8 million was transferred from Chapter 10 to the lease-purchase Item in Chapter 20.

10

20

3.1.2.   Chapter 12 — Officials and temporary staff

Chapter 12

The final appropriations in this Chapter, amounting to EUR 197 958 000, were committed to the extent of EUR 196 730 313, a rate of implementation which is higher than in 2011 (more than 99 % in 2012, as against 98 % in 2011).

Chapter 12 adds up to the largest Chapter of appropriations in the Court’s budget (nearly 57 % of the total budget). The surplus established at the end of the financial year is, therefore, relatively small, having regard both to the total amount of those appropriations and to the difficulties of making budget estimates nearly 12 months ahead, using numerous forecasting parameters that are necessarily only estimates (rate of salary increases, rate of inflation, tempo of recruitment or turnover, rate of standard abatement, etc.). For example, and as previously mentioned in point 3.1.1 above, a not inconsiderable part (nearly EUR 2,9 million) of the variations in the implementation of appropriations is ascribable to the differences between the rates of adjustment of remuneration ultimately decided by the Council (no increase has been accepted since the increase of 0,1 % awarded on 1 July 2010) and the assumptions relied on when the 2012 budget was prepared, following the Commission’s proposal.

12

It is important to emphasise that the surplus found is in fact connected with the various forecasting parameters mentioned above and not with any decline in the proportion of posts occupied, which remains very high at the Court of Justice. The proportion of vacant posts remains around 3 % on average, a figure corresponding to normal turnover of staff. Those good results are the fruit of a very active recruitment policy on the part of all the Court’s services, allowing the number of vacant posts to be kept as low as possible, in spite of the constraints inherent in the normal, inevitable turnover of staff, and the greater difficulties of recruiting staff in Luxembourg because of the high level of the cost of living. The low proportion of vacant posts is also an excellent indicator of the heavy workload borne by the services of the Court, as a result of the increase in judicial activity in recent years.

Generally speaking, the Court turns to good account the analysis of the disparities in implementation found in the appropriations of Chapter 12, in order to continue to refine its methodology for estimating remunerations and thereby endeavour to improve as much as possible its performance in the implementing of appropriations. In that vein, certain major methodological adjustments leading to a reduction in requests for appropriations by some EUR 3,5 million were introduced in the budgetary calculations for the 2013 financial year.

12

Lastly, as far as transfers of appropriations are concerned, towards the end of the year the two arms of the budgetary authority authorised the use of a large part of the surplus established in Chapter 12 in order to increase the appropriations in Chapter 20 so as to make advance payments on certain major building projects (EUR 9 million).

12

20

3.1.3.   Chapter 14 — Other staff and external services

Chapter 14

Generally, the final appropriations in this Chapter, amounting to EUR 16 206 000, were committed to the extent of EUR 14 919 828, a rate of implementation which is lower than that in 2011 (92 % in 2012 as against 98 % in 2011).

The final appropriations in Chapter 14 are mainly concentrated in two budget Items. Firstly, almost 29 % of the total appropriations in this Chapter relate to Item 1400‘Other staff’ (where the rate of implementation is close to 99 %, as in 2011) and, secondly, almost 65 % of the total appropriations in this Chapter relates to Item 1406‘External services in the linguistic field’ (where the rate of implementation fell to 89 %, as compared with 97,5 % implementation in 2011), intended to cover the services of freelance interpreters and translators.

14

1400

1406

In general, it must be recalled that the policy of giving preference to the use of internal resources allows the greatest possible limitation of recourse to freelance service providers, which is however the essential adjustment variable in order to cope with the increased number of hearings and the increased number of pages to be translated as a result of high judicial activity.

As regards translation, the implementation of various procedural measures, introduced by the Court during previous years and significantly extended in 2011, against a background of growing pressure in terms of the quantity to be translated (+ 5,7 % in 2008, + 6,7 % in 2009, + 12,6 % in 2010 and again + 7,7 % in 2011), ultimately led to a noticeable reduction in the number of pages to be translated in 2012, as compared with the total number of pages to be translated in 2011 (– 8,8 %) and, as a result, reduced use of appropriations for freelance outsourcing.

So far as transfers of appropriations are concerned, towards the end of the year the two arms of the budgetary authority authorised the use of part of the surplus established in Chapter 14 in order to increase the appropriations in Chapter 20, so as to make advance payments on certain major building projects (EUR 1,45 million).

14

20

3.1.4.   Chapter 16 — Other expenditure relating to persons working with the institution

Chapter 16

The final appropriations in this Chapter, amounting to EUR 5 774 000, were committed to the extent of EUR 5 572 467, a rate of implementation of almost 97 % (against 95 % in 2011).

Two Items in this Chapter represent nearly 80 % of the final appropriations. These are Item 1612‘Further training’, where the rate of implementation was almost 99 % (against 94 % in 2011), and Item 1654‘Early childhood centre’ where the rate of implementation is, as it was in 2011, 100 %.

1612

1654

As regards Item 1654, it was necessary to increase the initial budget funding by EUR 305 000, following a request by the Commission with the aim of covering an operating deficit in 2012 due to both the financial impact of a judgment relating to the wages of staff employed in the Early childhood centre on the basis of Luxembourg private law (pursuant to the ‘Secteur d’aide et soins’ collective agreement) and to the bringing into service of the CPE V building within the new Luxembourg-II European school opened in September 2012.

1654

3.2.   Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure

As shown in Table 7 below, the final budget funding for the 2012 financial year in Title 2 comes to EUR 96 619 000, representing almost 28 % of the entire budget of the Court of Justice of the European Union. Those appropriations were committed to the extent of EUR 95 418 787, a very high rate of implementation of almost 99 %, as in 2011.

Table 7

The table in Annex III also shows that the final appropriations committed in 2012 (EUR 95,42 million) increased by almost 8 % as compared with those in 2011 (EUR 88,37 million).

Table 7

Table 7

Use of appropriations in the financial year

Use of appropriations in the financial year

| (EUR) |
| --- |
| Title 2 | Appropriations in the 2012 financial year | Commitments in the 2012 financial year | % of implementation |
| 20 — | Buildings and associated costs |

(EUR)

Title 2

Appropriations in the 2012 financial year

Commitments in the 2012 financial year

% of implementation

20 —

20

Buildings and associated costs

70 942 000,00

70 358 308,36

99,18

99,18

| 21 — | Data processing, equipment and movable property: purchase, hire and servicing |
| --- | --- |

21 —

21

Data processing, equipment and movable property: purchase, hire and servicing

18 850 000,00

18 611 025,71

98,73

98,73

| 23 — | Current administrative expenditure |
| --- | --- |

23 —

23

Current administrative expenditure

1 832 000,00

1 710 641,60

93,38

93,38

| 25 — | Expenditure on meetings and conferences |
| --- | --- |

25 —

25

Expenditure on meetings and conferences

710 000,00

507 756,20

71,51

71,51

| 27 — | Information: acquisition, archiving, production and distribution |
| --- | --- |

27 —

27

Information: acquisition, archiving, production and distribution

4 285 000,00

4 231 054,65

98,74

98,74

Total

96 619 000,00

95 418 786,52

98,76

98,76

3.2.1.   Chapter 20 — Buildings and associated costs

Chapter 20

The final appropriations in this Chapter, amounting to EUR 70 942 000, were committed to the extent of EUR 70 358 308, i.e. 99,18 % (99,57 % in 2011).

Those appropriations are intended to cover the cost of renting, buying and running the various buildings occupied by the Court of Justice.

More generally, the institution’s buildings policy pursues two main objects:

| — | firstly, the Court intends to bring together all its services on a single site, so as to improve its operation to the maximum, |
| --- | --- |

—

firstly, the Court intends to bring together all its services on a single site, so as to improve its operation to the maximum,

| — | secondly, after first following a policy of renting, the Court has, since its seat was definitely fixed in Luxembourg (decided at the European Council at Edinburgh in 1992), sought to become the owner of the buildings it occupies, like the other institutions and in accordance with the recommendations of the special report of the Court of Auditors (No 2/2007 (2)), which emphasises the budget savings of such a policy. |
| --- | --- |

—

secondly, after first following a policy of renting, the Court has, since its seat was definitely fixed in Luxembourg (decided at the European Council at Edinburgh in 1992), sought to become the owner of the buildings it occupies, like the other institutions and in accordance with the recommendations of the special report of the Court of Auditors (No 2/2007 (2)), which emphasises the budget savings of such a policy.

2

More detailed information on the institution’s buildings policy and the state of projects under way is given to the budgetary authority every year in a specific report addressed to it in the course of the second quarter.

The final appropriations in Articles 200‘Buildings’ and 202‘Costs relating to buildings’ represent 80 % (EUR 56 495 000) and 20 % (EUR 14 447 000) respectively of the total appropriations in this Chapter.

200

202

The appropriations in Article 200‘Buildings’ in essence fund expenditure on rent and lease-purchase.

200

Expenditure under Item 2000‘Rent’ amounted to almost EUR 12,8 million (an implementation rate of 100 %) and corresponds to the renting of four buildings (Allegro, Geos, T and Tbis), which it remains necessary to occupy. The Allegro and Geos buildings will be vacated at the end of 2013, when the old Erasmus, Thomas More and Annex C buildings, now in the final phase of complete renovation (3), will be available. In contrast, the T and Tbis buildings will have to be kept until the completion of the project for the 5th extension to the Court’s buildings (submitted to and approved by the two arms of the budgetary authority in July 2011), looking to 2017.

2000

3

For its part, expenditure under Item 2001‘Lease/purchase’ came to EUR 42 million (an implementation rate of 100 %) and corresponds in the main to the charges payable under the two contracts concluded with the Luxembourg authorities for the construction and purchase of the various buildings of the Court of Justice’s main site (including the Palais, renovated and extended, brought into service at the end of 2008). As mentioned above, it proved possible to assign certain surpluses of appropriations released in Titles 1 and 2 of the budget to additional advance payments (almost EUR 12,6 million) which, in the interests of sound financial management, and as has been done since 2007, makes it possible to reduce very considerably the future burden of the financial charges and lease-purchase payments for the purchase projects.

2001

As regards expenditure in Article 202‘Buildings-related costs’, that amounts to EUR 13 864 929 (rate of implementation of 96 % compared with 98,4 % in 2011) and corresponds, almost entirely, to the expenditure on cleaning and maintenance, energy consumption and security/surveillance required to ensure that the buildings of the Court are soundly run. The reduction in the rate of implementation of appropriations in this Article is due to two factors: firstly, less expenditure than estimated in relation to the major work of renovating the Annex buildings, completion of which is currently anticipated in the first half of 2013, and, secondly, significant energy savings linked both to better contractual terms (interinstitutional contract concluded by the OIB) and to weather which was milder than in 2011.

202

3.2.2.   Chapter 21 — Data processing, equipment and movable property

Chapter 21

The final appropriations in this Chapter, amounting to EUR 18 850 000, were committed to the extent of EUR 18 611 026, a very high rate of almost 99 %, as in 2011.

The appropriations in Chapter 21 are for the most part (84 %) intended for expenditure on IT, the balance being allocated to the cost of furniture, technical equipment and installations and vehicles.

21

So far as Article 210‘Equipment, operating costs and data-processing and telecommunications services’ is concerned, it is important to stress how crucial this expenditure is to the proper working of all the Court of Justice’s activities, first and foremost its judicial activity, but also linguistic and administrative activities.

210

In parallel with certain major developments, particularly in the context of electronic publication of the case-law, other developments or improvements in several internal applications have been pursued in order to increase the efficiency and productivity of the services involved in the judicial process.

From 2011 to 2012 the budget allocated to IT increased by EUR 1,4 million (almost + 10 %). In that regard, current requirements show an increase of EUR 0,7 million as compared with 2011. The reason is that some investment in development and in terms of acquisition of hardware, maintenance of equipment and telecommunication/multimedia costs was required in 2012, inter alia, in connection with the use of digital working in respect of the flow of documents or the electronic publication of the case-law. Moreover, the Directorate for Information Technologies has assumed certain responsibilities, in particular management of the photocopier network and management of the security backbone network, which were borne until 2011 by the Directorate for Buildings and Logistics.

As regards the rise in appropriations for strategic requirements (0,7 million), that is due, firstly, to the implementation of the second stage of the three-year plan for the security of application infrastructures (this plan is intended to give effect to the recommendations of external audits so as to respond to the need for continuity essential to the proper working of the courts, now highly computerised) and, secondly, to the investment in IT infrastructures made in respect of the project of renovating the Annex buildings.

As regards the other budget Items in Chapter 21, expenditure linked to technical equipment and installations and to vehicles is similar to that in 2011. Lastly, expenditure linked to the purchase of furniture substantially increased in 2012 because of the investment necessary to fit out the renovated Annex buildings.

21

3.2.3.   Chapter 23 — Current administrative expenditure

Chapter 23

The final appropriations in this Chapter, amounting to EUR 1 832 000, were committed to the extent of EUR 1 710 642, slightly more than 93 % (against 96 % in 2011).

As shown in the table in Annex III, the appropriations committed in 2012 in this Chapter have, overall, fallen by more than 15 % compared with 2011. Of those appropriations, nearly 73 % relates to the two following types of expenditure:

| — | expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 699 845 (with a rate of implementation of 99 %). The substantial fall, almost 25 % compared with 2011, in appropriations in 2012 confirms the great savings of appropriations made under this Item in recent years, by reason of the ever increasing use of electronic exchange of information within the institution, |
| --- | --- |

—

expenditure in Article 230‘Stationery, office supplies and various consumables’, which amounted to EUR 699 845 (with a rate of implementation of 99 %). The substantial fall, almost 25 % compared with 2011, in appropriations in 2012 confirms the great savings of appropriations made under this Item in recent years, by reason of the ever increasing use of electronic exchange of information within the institution,

230

| — | and expenditure in Article 236‘Postal charges’, which amounted to EUR 635 000 (rate of implementation of 100 %) and shows a reduction of almost 6 % as compared with expenditure in the 2011 budget, the abovementioned introduction of e-Curia having the effect of limiting the need to send registered mail as part of the process of managing the cases before the Court. |
| --- | --- |

—

and expenditure in Article 236‘Postal charges’, which amounted to EUR 635 000 (rate of implementation of 100 %) and shows a reduction of almost 6 % as compared with expenditure in the 2011 budget, the abovementioned introduction of e-Curia having the effect of limiting the need to send registered mail as part of the process of managing the cases before the Court.

236

Lastly, it is worth mentioning that efforts have been made to limit current operating expenditure in Article 238‘Other administrative operating expenditure’ which had a budget of EUR 444 000 in 2012 and where the rate of implementation was reduced to 79,3 % (against 86,7 % in 2011 for a budget largely the same). It should also be mentioned that this budget Article includes, inter alia, appropriations intended to promote a mobility policy for the Court’s staff that is friendlier to the environment both for getting to work and for work-related movements between the institution’s various buildings. This budget makes it possible to honour the interinstitutional contract concluded with the Ville de Luxembourg for the use of the urban bus network, to the extent of EUR 90 000.

238

3.2.4.   Chapter 25 — Meetings and conferences

Chapter 25

The final appropriations in this Chapter, amounting to EUR 710 000, were committed to the extent of EUR 507 756.

In 2012 the total amount of appropriations was intentionally lower than in 2011, and it should also be noted that the rate of implementation of appropriations fell (from 84 % in 2011 to 71,5 % in 2012) which is ascribable to the necessarily more fortuitous nature of expenditure in this Chapter, intended, for the most part, for the Court’s ceremonial events and official visits, seminars and study and information visits.

Ceremonial activity included several formal sittings, among which were those for the Members of the Court of Auditors taking up their duties in 2012, and those for the Members of the Court of Justice on the partial renewal of terms of office in that court, which took place in October.

Furthermore, seminars or meetings with national judges enable the Court to pursue its aim of making those judges aware of how the institution operates, of the preliminary ruling procedure and of the practice of European Union law. In addition to the annual ‘Judges’ Forum’ which assumed particular importance on the occasion of the 60th anniversary of the Court (the highest national courts being represented among the 99 participants from the various Member States), 94 days of seminars also made it possible to assemble 1 397 participants.

Finally, arranging study or information visits for a wider public (582 groups, a total of 12 629 participants) responds to the desire to improve the communication of information concerning the judicial institution and the case-law of the European Union.

3.2.5.   Chapter 27 — Information: acquisition, archiving, production and distribution

Chapter 27

The final appropriations in this Chapter, amounting to EUR 4 285 000, an increase of almost 43 % compared with 2011, were committed to the extent of EUR 4 231 055, or almost 99 % as in 2011.

The appropriations in this Chapter are allocated to two types of expenditure which contribute in full to the Court’s judicial activity:

| — | expenditure in Article 272‘Documentation, library and archiving expenditure’, which amounted to EUR 1 263 607 (implementation rate of 99 %) with an increase of EUR 97 123 as compared with 2011 (+ 8,3 %). It must be borne in mind that that expenditure constitutes an investment which is essential to the proper working of the three courts and the departments of the institution, |
| --- | --- |

—

expenditure in Article 272‘Documentation, library and archiving expenditure’, which amounted to EUR 1 263 607 (implementation rate of 99 %) with an increase of EUR 97 123 as compared with 2011 (+ 8,3 %). It must be borne in mind that that expenditure constitutes an investment which is essential to the proper working of the three courts and the departments of the institution,

272

| — | expenditure in Article 274‘Production and distribution’, which amounted to EUR 2 967 448, against EUR 1 803 276 2011 (with a rate of implementation of almost 99 % in 2012 against 98,4 % in 2011). For the most part, that expenditure supports the publication of judgments, opinions and the case-law reports of the three courts. This activity enjoys close collaboration with the Publications Office of the European Union. The decision to publish the reports of case-law electronically as regards judgments delivered after 1 January 2012 does not relieve the Court of the obligation to complete the ‘paper’ publication of the reports of case-law prior to 2012. To that end, and with the full agreement of the Publications Office, the Court therefore decided to proceed with the production of those last reports before the end of 2012, which made it necessary to increase by EUR 0,925 million the publication budget managed by the Publications Office. That transfer was made possible by savings released in Article 202‘Buildings-related costs’. |
| --- | --- |

—

expenditure in Article 274‘Production and distribution’, which amounted to EUR 2 967 448, against EUR 1 803 276 2011 (with a rate of implementation of almost 99 % in 2012 against 98,4 % in 2011). For the most part, that expenditure supports the publication of judgments, opinions and the case-law reports of the three courts. This activity enjoys close collaboration with the Publications Office of the European Union. The decision to publish the reports of case-law electronically as regards judgments delivered after 1 January 2012 does not relieve the Court of the obligation to complete the ‘paper’ publication of the reports of case-law prior to 2012. To that end, and with the full agreement of the Publications Office, the Court therefore decided to proceed with the production of those last reports before the end of 2012, which made it necessary to increase by EUR 0,925 million the publication budget managed by the Publications Office. That transfer was made possible by savings released in Article 202‘Buildings-related costs’.

274

202

To a lesser extent, expenditure under Article 274 covers also the cost of publishing the Court’s Annual Report and information material (brochures, folders and other multimedia material) for the various types of visitor. The substantial reduction in the level of the last-mentioned appropriations (almost 31 %, compared with 2011) is due to, firstly, savings made in connection with the production of the institution’s Annual Report in the 22 official languages and, secondly, a reduced need to replace information material in the light of existing stock.

274

3.3.   Title 3 — Expenditure resulting from special functions carried out by the institution

Title 3 — Expenditure resulting from special functions carried out by the institution

Chapter 37 — Special expenditure relating to certain institutions and bodies

Chapter 37

The final budget funding in Title 3 consists solely of the appropriations in Chapter 37 for Item 3710‘Court expenses’. For the 2012 financial year, those appropriations amounted to EUR 40 000 and were committed to the extent of EUR 30 322, i.e. an implementation rate of 76 % (83,5 % in 2011).

37

3710

That is expenditure, for which the Court is liable, relating to legal aid, covering lawyers’ fees and other expenses. It is difficult to estimate such expenditure, which explains why the level of budget implementation varies greatly from one year to the next.

---

(1)  OJ L 298, 26.10.2012, p. 1.

1

(2)  OJ C 148, 2.7.2007, p. 1.

2

(3)  In order to bring them into line with the various national standards that have come into force since they were built.

3

---

ANNEX I

COMPARISON BY CHAPTER OF 2011 AND 2012 IMPLEMENTATION OF REVENUE

| (EUR) |
| --- |
| Chapters/Articles | Heading | Established entitlements 2012 | Established entitlements 2011 | Difference | Diff. % |
| 400 | Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants | 21 834 376,16 | 21 235 431,88 | 598 944,28 | 2,82 |
| 404 | Proceeds of the temporary contribution from the salaries of the Members of the institution, officials and other servants in active employment | 3 234 667,72 | 3 147 475,52 | 87 192,20 | 2,77 |
| 40 | Miscellaneous taxes and deductions | 25 069 043,88 | 24 382 907,40 | 686 136,48 | 2,81 |
| 410 | Staff contributions to the pension scheme | 18 123 205,39 | 18 112 907,40 | 10 297,99 | 0,06 |
| 411 | Transfer or repayment of pension rights by staff | 6 721 098,35 | 629 432,14 | 6 091 666,21 | 967,80 |
| 41 | Contribution to the pension scheme | 24 844 303,74 | 18 742 339,54 | 6 101 964,20 | 32,56 |
| Title 4 | 49 913 347,62 | 43 125 246,94 | 6 788 100,68 | 15,74 |
| 500 | Proceeds from the sale of movable property-assigned revenue | 122 275,75 | 353 288,60 | – 231 012,85 | –65,39 |
| 502 | Proceeds from the sale of publications, printed works and films — Assigned revenue | 222 064,49 | 133 563,87 | 88 500,62 | 66,26 |
| 50 | Proceeds from the sale of movable and immovable property (supplies) | 344 340,24 | 486 852,47 | – 142 512,23 | –29,27 |
| 520 | Revenue from investments or loans granted, bank and other interest on the institution's accounts | 11 779,87 | 56 174,70 | –44 394,83 | –79,03 |
| 52 | Revenue from investments or loans granted, bank and other interest on the institution's accounts | 11 779,87 | 56 174,70 | –44 394,83 | –79,03 |
| 570 | Revenue from the repayment of sums paid though not due — Assigned revenue | 132 432,03 | 399 565,83 | – 267 133,80 | –66,86 |
| 573 | Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue | 585 755,07 | 486 930,59 | 98 824,48 | 20,30 |
| 57 | Other contributions and refunds connected with the administrative operation of the institutions | 718 187,10 | 886 496,42 | – 168 309,32 | –18,99 |
| 581 | Revenue from insurance payments received — Assigned revenue | 2 669,97 | 7 523,73 | –4 853,76 | –64,51 |
| 58 | Miscellaneous compensation | 2 669,97 | 7 523,73 | –4 853,76 | –64,51 |
| Title 5 | 1 076 977,18 | 1 437 047,32 | – 360 070,14 | – 
  25,06 |
| 900 | Miscellaneous revenue | 0,00 | 0,00 | 0,00 | 0,00 |
| 90 | Miscellaneous revenue | 0,00 | 0,00 | 0,00 | 0,00 |
| Title 9 | 0,00 | 0,00 | 0,00 | 0,00 |
| General total | 50 990 324,80 | 44 562 294,26 | 6 428 030,54 | 14,42 |

(EUR)

Chapters/Articles

Heading

Established entitlements 2012

Established entitlements 2011

Difference

Diff. %

400

Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants

21 834 376,16

21 235 431,88

598 944,28

2,82

404

Proceeds of the temporary contribution from the salaries of the Members of the institution, officials and other servants in active employment

3 234 667,72

3 147 475,52

87 192,20

2,77

40

Miscellaneous taxes and deductions

25 069 043,88

24 382 907,40

686 136,48

2,81

410

Staff contributions to the pension scheme

18 123 205,39

18 112 907,40

10 297,99

0,06

411

Transfer or repayment of pension rights by staff

6 721 098,35

629 432,14

6 091 666,21

967,80

41

Contribution to the pension scheme

24 844 303,74

18 742 339,54

6 101 964,20

32,56

Title 4

49 913 347,62

43 125 246,94

6 788 100,68

15,74

500

Proceeds from the sale of movable property-assigned revenue

122 275,75

353 288,60

– 231 012,85

–65,39

502

Proceeds from the sale of publications, printed works and films — Assigned revenue

222 064,49

133 563,87

88 500,62

66,26

50

Proceeds from the sale of movable and immovable property (supplies)

344 340,24

486 852,47

– 142 512,23

–29,27

520

Revenue from investments or loans granted, bank and other interest on the institution's accounts

11 779,87

56 174,70

–44 394,83

–79,03

52

Revenue from investments or loans granted, bank and other interest on the institution's accounts

11 779,87

56 174,70

–44 394,83

–79,03

570

Revenue from the repayment of sums paid though not due — Assigned revenue

132 432,03

399 565,83

– 267 133,80

–66,86

573

Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue

585 755,07

486 930,59

98 824,48

20,30

57

Other contributions and refunds connected with the administrative operation of the institutions

718 187,10

886 496,42

– 168 309,32

–18,99

581

Revenue from insurance payments received — Assigned revenue

2 669,97

7 523,73

–4 853,76

–64,51

58

Miscellaneous compensation

2 669,97

7 523,73

–4 853,76

–64,51

Title 5

1 076 977,18

1 437 047,32

– 360 070,14

– 
  25,06

900

Miscellaneous revenue

0,00

0,00

0,00

0,00

90

Miscellaneous revenue

0,00

0,00

0,00

0,00

Title 9

0,00

0,00

0,00

0,00

General total

50 990 324,80

44 562 294,26

6 428 030,54

14,42

---

ANNEX II

REVENUE SITUATION IN 2012 — ESTABLISHED ENTITLEMENTS AND ENTITLEMENTS CARRIED OVER

| (EUR) |
| --- |
| Budget Lines | Heading | Initial Budget | Established entitlements 2012 | Revenue recovered | Still to be recovered |
| 4000 | Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants | 22 623 000,00 | 21 834 376,16 | 21 834 376,16 | 0,00 |
| 4040 | Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment | 3 319 000,00 | 3 234 667,72 | 3 234 667,72 | 0,00 |
| total Chapter 40 | 25 942 000,00 | 25 069 043,88 | 25 069 043,88 | 0,00 |
| 4100 | Staff contributions to the pension scheme | 18 044 000,00 | 18 123 205,39 | 18 123 205,39 | 0,00 |
| 4110 | Transfer or repayment of pension rights by staff | 0,00 | 6 721 098,35 | 6 558 524,01 | 162 574,34 |
| total Chapter 41 | 18 044 000,00 | 24 844 303,74 | 24 681 729,40 | 162 574,34 |
| Title 4 | 43 986 000,00 | 49 913 347,62 | 49 750 773,28 | 162 574,34 |
| 5001 | Proceeds from the sale of movable property — Assigned revenue | | 122 275,75 | 122 275,75 | 0,00 |
| 5020 | Proceeds from the sale of publications, printed works and films — Assigned revenue | 0,00 | 222 064,49 | 217 119,72 | 4 944,77 |
| total Chapter 50 | 0,00 | 344 340,24 | 339 395,47 | 4 944,77 |
| 5200 | Revenue from investments or loans granted, bank and other interest on the institution's accounts | 0,00 | 11 779,87 | 11 779,87 | 0,00 |
| total Chapter 52 | 0,00 | 11 779,87 | 11 779,87 | 0,00 |
| 5700 | Revenue from the repayment of sums paid though not due — Assigned revenue | 0,00 | 132 432,03 | 110 239,61 | 22 192,42 |
| 5730 | Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue | 0,00 | 585 755,07 | 578 046,04 | 7 709,03 |
| total Chapter 57 | 0,00 | 718 187,10 | 688 285,65 | 29 901,45 |
| 5810 | Revenue from insurance payments received — Assigned revenue | 0,00 | 2 669,97 | 2 669,97 | 0,00 |
| total Chapter 58 | 0,00 | 2 669,97 | 2 669,97 | 0,00 |
| Title 5 | 0,00 | 1 076 977,18 | 1 042 130,96 | 34 846,22 |
| 9000 | Miscellaneous revenue | 0,00 | 0,00 | 0,00 | 0,00 |
| total Chapter 90 | 0,00 | 0,00 | 0,00 | 0,00 |
| Title 9 | 0,00 | 0,00 | 0,00 | 0,00 |
| Total | 43 986 000,00 | 50 990 324,80 | 50 792 904,24 | 197 420,56 |

(EUR)

Budget Lines

Heading

Initial Budget

Established entitlements 2012

Revenue recovered

Still to be recovered

4000

Proceeds of the taxation of salaries, wages and allowances of Members of the institution, officials and other servants

22 623 000,00

21 834 376,16

21 834 376,16

0,00

4040

Proceeds from the special levy on the salaries of Members of the institution, officials and other servants in active employment

3 319 000,00

3 234 667,72

3 234 667,72

0,00

total Chapter 40

25 942 000,00

25 069 043,88

25 069 043,88

0,00

4100

Staff contributions to the pension scheme

18 044 000,00

18 123 205,39

18 123 205,39

0,00

4110

Transfer or repayment of pension rights by staff

0,00

6 721 098,35

6 558 524,01

162 574,34

total Chapter 41

18 044 000,00

24 844 303,74

24 681 729,40

162 574,34

Title 4

43 986 000,00

49 913 347,62

49 750 773,28

162 574,34

5001

Proceeds from the sale of movable property — Assigned revenue

122 275,75

122 275,75

0,00

5020

Proceeds from the sale of publications, printed works and films — Assigned revenue

0,00

222 064,49

217 119,72

4 944,77

total Chapter 50

0,00

344 340,24

339 395,47

4 944,77

5200

Revenue from investments or loans granted, bank and other interest on the institution's accounts

0,00

11 779,87

11 779,87

0,00

total Chapter 52

0,00

11 779,87

11 779,87

0,00

5700

Revenue from the repayment of sums paid though not due — Assigned revenue

0,00

132 432,03

110 239,61

22 192,42

5730

Other contributions and refunds connected with the administrative operation of the institution — Assigned revenue

0,00

585 755,07

578 046,04

7 709,03

total Chapter 57

0,00

718 187,10

688 285,65

29 901,45

5810

Revenue from insurance payments received — Assigned revenue

0,00

2 669,97

2 669,97

0,00

total Chapter 58

0,00

2 669,97

2 669,97

0,00

Title 5

0,00

1 076 977,18

1 042 130,96

34 846,22

9000

Miscellaneous revenue

0,00

0,00

0,00

0,00

total Chapter 90

0,00

0,00

0,00

0,00

Title 9

0,00

0,00

0,00

0,00

Total

43 986 000,00

50 990 324,80

50 792 904,24

197 420,56

| (EUR) |
| --- |
| Budget Lines | Heading | Carried over 2011 to 2012 | Variations during 2012 | Total carried over 2011 to 2012 | Revenue from entitlements carried over | Still to be recovered |
| 4110 | Transfer or repayment of pension rights by staff | 12 654,77 | 6 503,56 | 6 151,21 | 6 151,21 | 0,00 |
| total Chapter 41 | 12 654,77 | –6 503,56 | 6 151,21 | 6 151,21 | 0,00 |
| Title 4 | 12 654,77 | –6 503,56 | 6 151,21 | 6 151,21 | 0,00 |
| 5001 | Proceeds from the sale of movable property — Assigned revenue | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |
| 5020 | Proceeds from the sale of publications, printed works and films — Assigned revenue | 427,50 | –41,25 | 386,25 | 386,25 | 0,00 |
| total Chapter 50 | 427,50 | –41,25 | 386,25 | 386,25 | 0,00 |
| 5700 | Revenue from the repayment of sums paid though not due — Assigned revenue | 46 589,67 | 0,00 | 46 589,67 | 46 589,67 | 0,00 |
| 5730 | Other contributions and refunds connected with the administrative operation of the institutions — Assigned revenue | 20 762,99 | – 267,00 | 20 495,99 | 18 013,01 | 2 482,98 |
| total Chapter 57 | 67 352,66 | – 267,00 | 67 085,66 | 64 602,68 | 2 482,98 |
| Title 5 | 67 780,16 | – 308,25 | 67 471,91 | 64 988,93 | 2 482,98 |
| Total | 80 434,93 | –6 811,81 | 73 623,12 | 71 140,14 | 2 482,98 |

(EUR)

Budget Lines

Heading

Carried over 2011 to 2012

Variations during 2012

Total carried over 2011 to 2012

Revenue from entitlements carried over

Still to be recovered

4110

Transfer or repayment of pension rights by staff

12 654,77

6 503,56

6 151,21

6 151,21

0,00

total Chapter 41

12 654,77

–6 503,56

6 151,21

6 151,21

0,00

Title 4

12 654,77

–6 503,56

6 151,21

6 151,21

0,00

5001

Proceeds from the sale of movable property — Assigned revenue

0,00

0,00

0,00

0,00

0,00

5020

Proceeds from the sale of publications, printed works and films — Assigned revenue

427,50

–41,25

386,25

386,25

0,00

total Chapter 50

427,50

–41,25

386,25

386,25

0,00

5700

Revenue from the repayment of sums paid though not due — Assigned revenue

46 589,67

0,00

46 589,67

46 589,67

0,00

5730

Other contributions and refunds connected with the administrative operation of the institutions — Assigned revenue

20 762,99

– 267,00

20 495,99

18 013,01

2 482,98

total Chapter 57

67 352,66

– 267,00

67 085,66

64 602,68

2 482,98

Title 5

67 780,16

– 308,25

67 471,91

64 988,93

2 482,98

Total

80 434,93

–6 811,81

73 623,12

71 140,14

2 482,98

---

ANNEX III

COMPARISON BY CHAPTER OF 2011 AND 2012 IMPLEMENTATION OF APPROPRIATIONS

| (EUR) |
| --- |
| Chapters | Heading | Commitments 2012 | Commitments 2011 | Difference | Diff. % |
| 10 | Members of the Institution | 30 895 975,25 | 30 434 394,04 | 461 581,21 | 1,52 |
| 12 | Officials and temporary staff | 196 730 313,46 | 194 472 834,66 | 2 257 478,80 | 1,16 |
| 14 | Other staff and external services | 14 919 828,06 | 17 997 804,74 | –3 077 976,68 | –17,10 |
| 16 | Other expenditure relating to persons working with the institution | 5 572 466,83 | 4 594 086,61 | 978 380,22 | 21,30 |
| | Title 1 | 248 118 583,60 | 247 499 120,05 | 619 463,55 | 0,25 |
| 20 | Buildings and associated costs | 70 358 308,36 | 66 097 229,28 | 4 261 079,08 | 6,45 |
| 21 | Data processing, equipment and movable property: purchase, hire and servicing | 18 611 025,71 | 16 623 718,33 | 1 987 307,38 | 11,95 |
| 23 | Current administrative expenditure | 1 710 641,60 | 2 018 251,43 | – 307 609,83 | –15,24 |
| 25 | Meetings and conferences | 507 756,20 | 662 954,53 | – 155 198,33 | –23,41 |
| 27 | Information: acquisition, archiving, production and distribution | 4 231 054,65 | 2 969 760,13 | 1 261 294,52 | 42,47 |
| | Title 2 | 95 418 786,52 | 88 371 913,70 | 7 046 872,82 | 7,97 |
| 37 | Expenditure relating to certain institutions and bodies | 30 322,40 | 33 419,55 | –3 097,15 | –9,27 |
| | Title 3 | 30 322,40 | 33 419,55 | –3 097,15 | – 
  9,27 |
| General total | 343 567 692,52 | 335 904 453,30 | 7 663 239,22 | 2,28 |

(EUR)

Chapters

Heading

Commitments 2012

Commitments 2011

Difference

Diff. %

10

Members of the Institution

30 895 975,25

30 434 394,04

461 581,21

1,52

12

Officials and temporary staff

196 730 313,46

194 472 834,66

2 257 478,80

1,16

14

Other staff and external services

14 919 828,06

17 997 804,74

–3 077 976,68

–17,10

16

Other expenditure relating to persons working with the institution

5 572 466,83

4 594 086,61

978 380,22

21,30

Title 1

248 118 583,60

247 499 120,05

619 463,55

0,25

20

Buildings and associated costs

70 358 308,36

66 097 229,28

4 261 079,08

6,45

21

Data processing, equipment and movable property: purchase, hire and servicing

18 611 025,71

16 623 718,33

1 987 307,38

11,95

23

Current administrative expenditure

1 710 641,60

2 018 251,43

– 307 609,83

–15,24

25

Meetings and conferences

507 756,20

662 954,53

– 155 198,33

–23,41

27

Information: acquisition, archiving, production and distribution

4 231 054,65

2 969 760,13

1 261 294,52

42,47

Title 2

95 418 786,52

88 371 913,70

7 046 872,82

7,97

37

Expenditure relating to certain institutions and bodies

30 322,40

33 419,55

–3 097,15

–9,27

Title 3

30 322,40

33 419,55

–3 097,15

– 
  9,27

General total

343 567 692,52

335 904 453,30

7 663 239,22

2,28

---

ANNEX IV

DETAILED IMPLEMENTATION OF APPROPRIATIONS IN 2012 (2012 APPROPRIATIONS AND APPROPRIATIONS AUTOMATICALLY CARRIED OVER FROM PRECEDING YEAR)

| (EUR) |
| --- |
| | Index 1 (appropriations in the financial year) | Index 4 (appropriations automatically carried over from previous year) |
| Budget headings | Initial budget | Transfers | Appropriations in the financial year | Commitments | Payments | Available commitments | Cancelled appropriations | Appropriations automatically carried over Year N – 1 | Payments out of carried over appropriations | Cancelled appropriations |
| (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) = (4) – (5) | (7) = (3) – (4) | (8) | (9) | (10) = (8) – (9) |
| 1000 | Remuneration and other rights |

(EUR)

Index 1 (appropriations in the financial year)

Index 4 (appropriations automatically carried over from previous year)

Budget headings

Initial budget

Transfers

Appropriations in the financial year

Commitments

Payments

Available commitments

Cancelled appropriations

Appropriations automatically carried over Year N – 1

Payments out of carried over appropriations

Cancelled appropriations

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6) = (4) – (5)

(7) = (3) – (4)

(8)

(9)

(10) = (8) – (9)

1000

Remuneration and other rights

22 537 000,00

– 800 000,00

21 737 000,00

21 629 589,62

21 629 589,62

0,00

107 410,38

0,00

0,00

0,00

| 1002 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1002

Rights connected with entering the service, transfer and leaving the service

575 000,00

0,00

575 000,00

476 943,05

352 233,48

124 709,57

98 056,95

40 673,62

585,00

40 088,62

| 102 | Temporary allowances |
| --- | --- |

102

Temporary allowances

2 223 000,00

275 000,00

2 498 000,00

2 268 749,19

2 268 749,19

0,00

229 250,81

0,00

0,00

0,00

| 103 | Pensions |
| --- | --- |

103

Pensions

6 395 000,00

– 275 000,00

6 120 000,00

5 980 525,17

5 980 525,17

0,00

139 474,83

0,00

0,00

0,00

| 104 | Missions |
| --- | --- |

104

Missions

284 000,00

284 000,00

284 000,00

119 695,54

164 304,46

0,00

209 882,37

62 962,92

146 919,45

| 106 | Training |
| --- | --- |

106

Training

382 000,00

382 000,00

256 168,22

181 377,77

74 790,45

125 831,78

56 205,18

24 757,02

31 448,16

| 109 | Provisional appropriation |
| --- | --- |

109

Provisional appropriation

142 000,00

0,00

142 000,00

0,00

0,00

0,00

142 000,00

0,00

0,00

0,00

| Chapter 10 | Members of the Institution |
| --- | --- |

Chapter 10

32 538 000,00

– 800 000,00

31 738 000,00

30 895 975,25

30 532 170,77

363 804,48

842 024,75

306 761,17

88 304,94

218 456,23

| 1200 | Remuneration and other rights |
| --- | --- |

1200

Remuneration and other rights

202 827 000,00

–8 675 000,00

194 152 000,00

193 977 059,68

193 977 059,68

0,00

174 940,32

0,00

0,00

0,00

| 1202 | Paid overtime |
| --- | --- |

1202

Paid overtime

728 000,00

–57 000,00

671 000,00

670 334,49

670 334,49

0,00

665,51

0,00

0,00

0,00

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

2 565 000,00

– 573 000,00

1 992 000,00

1 990 214,84

1 758 041,44

232 173,40

1 785,16

76 488,96

71 230,19

5 258,77

| 122 | Allowances on early termination of service |
| --- | --- |

122

Allowances on early termination of service

230 000,00

230 000,00

92 704,45

92 704,45

0,00

137 295,55

0,00

0,00

0,00

| 129 | Provisional appropriation |
| --- | --- |

129

Provisional appropriation

913 000,00

0,00

913 000,00

0,00

0,00

0,00

913 000,00

0,00

0,00

0,00

| Chapter 12 | Officials and Temporary staff |
| --- | --- |

Chapter 12

207 263 000,00

–9 305 000,00

197 958 000,00

196 730 313,46

196 498 140,06

232 173,40

1 227 686,54

76 488,96

71 230,19

5 258,77

| 1400 | Other staff |
| --- | --- |

1400

Other staff

4 985 000,00

– 210 000,00

4 775 000,00

4 705 146,42

4 705 146,42

0,00

69 853,58

0,00

0,00

0,00

| 1404 | In-service training and staff exchanges |
| --- | --- |

1404

In-service training and staff exchanges

720 000,00

– 140 000,00

580 000,00

560 000,00

477 377,36

82 622,64

20 000,00

18 665,53

0,00

18 665,53

| 1405 | Other external services |
| --- | --- |

1405

Other external services

282 000,00

0,00

282 000,00

251 500,00

146 017,38

105 482,62

30 500,00

113 176,49

80 506,75

32 669,74

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

11 645 000,00

–1 100 000,00

10 545 000,00

9 403 181,64

7 367 198,89

2 035 982,75

1 141 818,36

3 981 936,73

3 563 000,37

418 936,36

| 149 | Provisional appropriation |
| --- | --- |

149

Provisional appropriation

24 000,00

24 000,00

0,00

0,00

0,00

24 000,00

0,00

0,00

0,00

| Chapter 14 | Other staff and external services |
| --- | --- |

Chapter 14

17 656 000,00

–1 450 000,00

16 206 000,00

14 919 828,06

12 695 740,05

2 224 088,01

1 286 171,94

4 113 778,75

3 643 507,12

470 271,63

| 1610 | Miscellaneous expenditure for staff recruitment |
| --- | --- |

1610

Miscellaneous expenditure for staff recruitment

240 000,00

240 000,00

174 234,32

144 363,34

29 870,98

65 765,68

24 915,45

10 335,38

14 580,07

| 1612 | Further training |
| --- | --- |

1612

Further training

1 505 000,00

1 505 000,00

1 483 465,47

812 524,75

670 940,72

21 534,53

706 281,65

509 746,13

196 535,52

| 162 | Missions |
| --- | --- |

162

Missions

336 000,00

336 000,00

336 000,00

263 319,16

72 680,84

0,00

73 776,50

7 092,60

66 683,90

| 1630 | Social welfare |
| --- | --- |

1630

Social welfare

43 000,00

–2 000,00

41 000,00

0,00

0,00

0,00

41 000,00

0,00

0,00

0,00

| 1632 | Social contacts between members of staff and other welfare expenditure |
| --- | --- |

1632

Social contacts between members of staff and other welfare expenditure

209 000,00

2 000,00

211 000,00

210 560,66

200 689,72

9 870,94

439,34

14 638,98

14 280,59

358,39

| 1650 | Medical Service |
| --- | --- |

1650

Medical Service

288 000,00

288 000,00

217 153,60

120 754,62

96 398,98

70 846,40

34 974,06

26 892,70

8 081,36

| 1652 | Restaurants and canteens |
| --- | --- |

1652

Restaurants and canteens

76 000,00

76 000,00

74 052,78

25 857,42

48 195,36

1 947,22

43 019,78

41 113,47

1 906,31

| 1654 | Early childhood centre |
| --- | --- |

1654

Early childhood centre

2 772 000,00

305 000,00

3 077 000,00

3 077 000,00

2 414 299,14

662 700,86

0,00

421 650,94

358 560,48

63 090,46

| Chapter 16 | Other expenditure relating to persons working with the institution |
| --- | --- |

Chapter 16

5 469 000,00

305 000,00

5 774 000,00

5 572 466,83

3 981 808,15

1 590 658,68

201 533,17

1 319 257,36

968 021,35

351 236,01

| Title 1 | Persons working with the institution |
| --- | --- |

Title 1

Persons working with the institution

262 926 000,00

–11 250 000,00

251 676 000,00

248 118 583,60

243 707 859,03

4 410 724,57

3 557 416,40

5 816 286,24

4 771 063,60

1 045 222,64

| 2000 | Rent |
| --- | --- |

2000

Rent

12 648 000,00

110 500,00

12 758 500,00

12 758 042,02

12 747 117,87

10 924,15

457,98

0,00

0,00

0,00

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

29 480 000,00

12 539 500,00

42 019 500,00

42 019 048,39

41 672 516,31

346 532,08

451,61

256 427,50

225 731,88

30 695,62

| 2003 | Acquisition of immovable property |
| --- | --- |

2003

Acquisition of immovable property

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 2005 | Construction of buildings |
| --- | --- |

2005

Construction of buildings

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

899 000,00

– 588 000,00

311 000,00

310 585,27

214 999,80

95 585,47

414,73

658 191,91

653 049,00

5 142,91

| 2008 | Studies and technical assistance in connection with building projects |
| --- | --- |

2008

Studies and technical assistance in connection with building projects

1 368 000,00

38 000,00

1 406 000,00

1 405 703,29

699 117,01

706 586,28

296,71

284 059,85

166 721,98

117 337,87

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

6 896 000,00

– 845 000,00

6 051 000,00

5 852 316,07

4 875 582,49

976 733,58

198 683,93

1 499 365,07

1 374 985,88

124 379,19

| 2024 | Consumption of energy |
| --- | --- |

2024

Consumption of energy

3 735 000,00

–1 250 000,00

2 485 000,00

2 379 087,37

1 913 911,14

465 176,23

105 912,63

597 100,56

344 128,32

252 972,24

| 2026 | Security and surveillance of buildings |
| --- | --- |

2026

Security and surveillance of buildings

5 446 000,00

5 446 000,00

5 239 200,84

4 663 584,24

575 616,60

206 799,16

469 308,55

428 625,76

40 682,79

| 2028 | Insurance |
| --- | --- |

2028

Insurance

127 000,00

127 000,00

107 536,03

107 325,23

210,80

19 463,97

139,11

0,00

139,11

| 2029 | Other expenditure on buildings |
| --- | --- |

2029

Other expenditure on buildings

338 000,00

338 000,00

286 789,08

232 761,30

54 027,78

51 210,92

13 187,61

7 175,41

6 012,20

| Chapter 20 | Buildings and associated costs |
| --- | --- |

Chapter 20

60 937 000,00

10 005 000,00

70 942 000,00

70 358 308,36

67 126 915,39

3 231 392,97

583 691,64

3 777 780,16

3 200 418,23

577 361,93

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

4 743 000,00

150 000,00

4 893 000,00

4 889 910,88

3 342 629,11

1 547 281,77

3 089,12

1 372 203,48

1 365 814,01

6 389,47

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

9 616 000,00

455 000,00

10 071 000,00

10 069 258,71

5 769 136,68

4 300 122,03

1 741,29

4 506 019,26

4 381 216,09

124 803,17

| 2103 | Telecommunications |
| --- | --- |

2103

Telecommunications

1 050 000,00

– 123 000,00

927 000,00

926 615,30

668 686,67

257 928,63

384,70

332 746,54

260 459,20

72 287,34

| 212 | Furniture |
| --- | --- |

212

Furniture

1 028 000,00

1 028 000,00

1 026 692,06

103 270,73

923 421,33

1 307,94

227 952,42

227 952,42

0,00

| 214 | Technical equipment and installations |
| --- | --- |

214

Technical equipment and installations

693 000,00

– 162 000,00

531 000,00

398 717,83

298 353,83

100 364,00

132 282,17

19 054,47

12 939,82

6 114,65

| 216 | Vehicles |
| --- | --- |

216

Vehicles

1 400 000,00

1 400 000,00

1 299 830,93

1 140 530,57

159 300,36

100 169,07

87 179,88

18 320,00

68 859,88

| Chapter 21 | Data processing, equipment and movable property: purchase, hire and servicinge |
| --- | --- |

Chapter 21

18 530 000,00

320 000,00

18 850 000,00

18 611 025,71

11 322 607,59

7 288 418,12

238 974,29

6 545 156,05

6 266 701,54

278 454,51

| 230 | Stationery, office supplies and various consumables |
| --- | --- |

230

Stationery, office supplies and various consumables

707 000,00

707 000,00

699 844,79

602 427,34

97 417,45

7 155,21

220 384,89

152 253,93

68 130,96

| 231 | Financial charges |
| --- | --- |

231

Financial charges

26 000,00

26 000,00

15 086,25

9 135,46

5 950,79

10 913,75

5 530,00

3 268,80

2 261,20

| 232 | Legal expenses and damages |
| --- | --- |

232

Legal expenses and damages

20 000,00

20 000,00

8 579,00

8 579,00

11 421,00

11 020,00

0,00

11 020,00

| 236 | Postal charges |
| --- | --- |

236

Postal charges

635 000,00

635 000,00

635 000,00

462 372,48

172 627,52

0,00

36 562,08

34 625,53

1 936,55

| 238 | Other administrative operating expenditure |
| --- | --- |

238

Other administrative operating expenditure

444 000,00

444 000,00

352 131,56

238 681,12

113 450,44

91 868,44

122 408,27

103 293,12

19 115,15

| Chapter 23 | Current administrative expenditure |
| --- | --- |

Chapter 23

1 832 000,00

0,00

1 832 000,00

1 710 641,60

1 312 616,40

398 025,20

121 358,40

395 905,24

293 441,38

102 463,86

| 252 | Entertainment and representation expenses |
| --- | --- |

252

Entertainment and representation expenses

184 000,00

184 000,00

131 153,51

100 650,31

30 503,20

52 846,49

45 938,27

25 835,08

20 103,19

| 254 | Meetings, congresses and conferences |
| --- | --- |

254

Meetings, congresses and conferences

339 000,00

339 000,00

239 529,94

86 607,69

152 922,25

99 470,06

167 034,56

80 058,23

86 976,33

| 256 | Expenditure on information and on participation in public events |
| --- | --- |

256

Expenditure on information and on participation in public events

187 000,00

187 000,00

137 072,75

101 954,71

35 118,04

49 927,25

53 368,02

40 995,68

12 372,34

| 257 | Legal information service |
| --- | --- |

257

Legal information service

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 25 | Meetings and conferences |
| --- | --- |

Chapter 25

710 000,00

0,00

710 000,00

507 756,20

289 212,71

218 543,49

202 243,80

266 340,85

146 888,99

119 451,86

| 270 | Limited consultations, studies and surveys |
| --- | --- |

270

Limited consultations, studies and surveys

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 272 | Documentation, library and archiving expenditure |
| --- | --- |

272

Documentation, library and archiving expenditure

1 278 000,00

1 278 000,00

1 263 606,74

1 050 176,05

213 430,69

14 393,26

147 925,94

141 691,01

6 234,93

| 2740 | Official Journal |
| --- | --- |

2740

Official Journal

600 000,00

600 000,00

600 000,00

466 409,59

133 590,41

0,00

290 327,85

235 724,99

54 602,86

| 2741 | General publications |
| --- | --- |

2741

General publications

1 482 000,00

925 000,00

2 407 000,00

2 367 447,91

286 823,94

2 080 623,97

39 552,09

928 117,19

758 928,29

169 188,90

| Chapter 27 | Information: acquisition, archiving, production and distribution |
| --- | --- |

Chapter 27

3 360 000,00

925 000,00

4 285 000,00

4 231 054,65

1 803 409,58

2 427 645,07

53 945,35

1 366 370,98

1 136 344,29

230 026,69

| Title 2 | Buildings, furniture, equipment and miscellaneous operations expenditure |
| --- | --- |

Title 2

Buildings, furniture, equipment and miscellaneous operations expenditure

85 369 000,00

11 250 000,00

96 619 000,00

95 418 786,52

81 854 761,67

13 564 024,85

1 200 213,48

12 351 553,28

11 043 794,43

1 307 758,85

| 3710 | Court expenses |
| --- | --- |

3710

Court expenses

40 000,00

40 000,00

30 322,40

23 503,66

6 818,74

9 677,60

2 003,29

2 000,00

3,29

| 3711 | Arbitration Committee provided for in Article 18 of the EXEC Treaty |
| --- | --- |

3711

Arbitration Committee provided for in Article 18 of the EXEC Treaty

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Chapter 37 | Expenditure relating to certain institutions and bodies |
| --- | --- |

Chapter 37

40 000,00

0,00

40 000,00

30 322,40

23 503,66

6 818,74

9 677,60

2 003,29

2 000,00

3,29

| Title 3 | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

Title 3

Expenditure resulting from special functions carried out by the institution

40 000,00

0,00

40 000,00

30 322,40

23 503,66

6 818,74

9 677,60

2 003,29

2 000,00

3,29

| 10 0 | Provisional appropriations |
| --- | --- |

10 0

Provisional appropriations

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| 10 1 | Contingency reserve |
| --- | --- |

10 1

Contingency reserve

0,00

0,00

0,00

0,00

0,00

0,00

0,00

| Title 10 | Other expenditure |
| --- | --- |

Title 10

Other expenditure

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Total

348 335 000,00

0,00

348 335 000,00

343 567 692,52

325 586 124,36

17 981 568,16

4 767 307,48

18 169 842,81

15 816 858,03

2 352 984,78

---

ANNEX V

USE OF ASSIGNED REVENUE IN 2012

| (EUR) |
| --- |
| | Assigned revenue carried over 2011 to 2012 | 2012 Assigned revenue | Payments | Assigned revenue carried over 2012 to 2013 |
| (1) | (2) | (3) | (4) = (1) + (2) – (3) |
| 10 — | Members of the institution |

(EUR)

Assigned revenue carried over 2011 to 2012

2012 Assigned revenue

Payments

Assigned revenue carried over 2012 to 2013

(1)

(2)

(3)

(4) = (1) + (2) – (3)

10 —

Members of the institution

0,00

233,80

0,00

233,80

| 12 — | Officials and temporary staff |
| --- | --- |

12 —

Officials and temporary staff

53 524,31

88 260,53

34 760,09

107 024,75

| 14 — | Other staff and external services |
| --- | --- |

14 —

Other staff and external services

2 229,79

1 401,68

0,00

3 631,47

| 16 — | Other expenditure relating to persons working with the institution |
| --- | --- |

16 —

Other expenditure relating to persons working with the institution

3 981,35

2 203,59

5 686,81

498,13

| Title 1 — | Persons working with the institution |
| --- | --- |

Title 1 —

59 735,45

92 099,60

40 446,90

111 388,15

| 20 — | Buildings and associated costs |
| --- | --- |

20 —

Buildings and associated costs

496 524,23

562 085,31

657 516,28

401 093,26

| 21 — | Data processing, equipment and movable property: purchase, hire and servicing |
| --- | --- |

21 —

Data processing, equipment and movable property: purchase, hire and servicing

277 202,83

154 060,83

277 301,97

153 961,69

| 23 — | Current administrative expenditure |
| --- | --- |

23 —

Current administrative expenditure

125 849,69

67 377,81

116 654,80

76 572,70

| 25 — | Expenditure on meetings and conferences |
| --- | --- |

25 —

Expenditure on meetings and conferences

1 944,20

684,00

1 537,97

1 090,23

| 27 — | Information: acquisition, archiving, production and distribution |
| --- | --- |

27 —

Information: acquisition, archiving, production and distribution

210 627,11

215 295,38

181 778,39

244 144,10

| Title 2 — | Buildings, furniture, equipment and miscellaneous operating expenditure |
| --- | --- |

Title 2 —

1 112 148,06

999 503,33

1 234 789,41

876 861,98

| 37 — | Expenditure relating to certain institutions and bodies |
| --- | --- |

37 —

Expenditure relating to certain institutions and bodies

12 212,66

3 737,09

11 313,86

4 635,89

| Title 3 — | Expenditure resulting from special functions carried out by the institution |
| --- | --- |

Title 3 —

12 212,66

3 737,09

11 313,86

4 635,89

Total

1 184 096,17

1 095 340,02

1 286 550,17

992 886,02

---

ANNEX VI

BUDGET TRANSFERS MADE IN 2012 UNDER ARTICLES 22 AND 24 OF THE FORMER FINANCIAL REGULATION

| (EUR) |
| --- |
| Transfer No | Date | Title to title | Chapter to chapter | Article to article | Item to item | From Article/Item | To Article/Item |
| Transfers submitted to the budget authority (pursuant to Articles 22(2) and 24(4)) |
| 1 | 19.7.2012 | | | 162 000 | | 214 | Technical equipment and installations |

(EUR)

Transfer No

Date

Title to title

Chapter to chapter

Article to article

Item to item

From Article/Item

To Article/Item

Transfers submitted to the budget authority (pursuant to Articles 22(2) and 24(4))

1

19.7.2012

162 000

214

Technical equipment and installations

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

2

19.7.2012

120 000

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

3

24.10.2012

275 000

| 103 | Pensions |
| --- | --- |

103

Pensions

| 102 | Temporary allowances |
| --- | --- |

102

Temporary allowances

4

24.10.2012

305 000

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

| 1654 | Early childhood centre |
| --- | --- |

1654

Early childhood centre

5

24.10.2012

200 000

| 202 | Buildings-related costs |
| --- | --- |

202

Buildings-related costs

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

925 000

| 202 | Buildings-related costs |
| --- | --- |

202

Buildings-related costs

| 2741 | General publications |
| --- | --- |

2741

General publications

6

18.12.2012

800 000

| 100 | Remunerations and other rights |
| --- | --- |

100

Remunerations and other rights

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

9 000 000

| 100 | Remunerations and other rights |
| --- | --- |

100

Remunerations and other rights

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

350 000

| 1400 | Other staff |
| --- | --- |

1400

Other staff

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

1 100 000

| 1406 | External services in the linguistic field |
| --- | --- |

1406

External services in the linguistic field

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

7

14.12.2012

600 000

| 2022 | Cleaning and maintenance |
| --- | --- |

2022

Cleaning and maintenance

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

250 000

| 2024 | Consumption of energy |
| --- | --- |

2024

Consumption of energy

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

Sub-total

14 087 000

11 250 000

1 550 000

1 287 000

0

Transfers within articles, not submitted to the budget authority (pursuant to Article 22(4))

1

21.3.2012

94 000

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

| 2000 | Rent |
| --- | --- |

2000

Rent

2

19.6.2012

200 000

| 2103 | Telecommunications |
| --- | --- |

2103

Telecommunications

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

100 000

| 2103 | Telecommunications |
| --- | --- |

2103

Telecommunications

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

3

28.9.2012

16 500

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

| 2000 | Rent |
| --- | --- |

2000

Rent

4

28.9.2012

71 000

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

| 2008 | Studies and technical assistance in connection with building projects |
| --- | --- |

2008

Studies and technical assistance in connection with building projects

5

28.9.2012

35 000

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

| 2102 | External services for operation, creation and servicing of software and systems |
| --- | --- |

2102

External services for operation, creation and servicing of software and systems

177 000

| 2100 | Purchase, servicing and maintenance of equipment and software |
| --- | --- |

2100

Purchase, servicing and maintenance of equipment and software

| 2103 | Telecommunications |
| --- | --- |

2103

Telecommunications

6

20.11.2012

2 000

| 1630 | Social welfare |
| --- | --- |

1630

Social welfare

| 1632 | Social contacts between members of staff and other welfare expenditure |
| --- | --- |

1632

Social contacts between members of staff and other welfare expenditure

7

17.12.2012

140 000

| 1404 | In-service training and staff exchanges |
| --- | --- |

1404

In-service training and staff exchanges

| 1400 | Other staff |
| --- | --- |

1400

Other staff

8

17.12.2012

517 000

| 2007 | Fitting-out of premises |
| --- | --- |

2007

Fitting-out of premises

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

9

17.12.2012

33 000

| 2008 | Studies and technical assistance in connection with building projects |
| --- | --- |

2008

Studies and technical assistance in connection with building projects

| 2001 | Lease/purchase |
| --- | --- |

2001

Lease/purchase

10

17.12.2012

57 000

| 1202 | Paid overtime |
| --- | --- |

1202

Paid overtime

| 1200 | Remuneration and allowances (Officials and temporary staff) |
| --- | --- |

1200

Remuneration and allowances (Officials and temporary staff)

11

18.12.2012

268 000

| 1204 | Rights connected with entering the service, transfer and leaving the service |
| --- | --- |

1204

Rights connected with entering the service, transfer and leaving the service

| 1200 | Remuneration and allowances (Officials and temporary staff) |
| --- | --- |

1200

Remuneration and allowances (Officials and temporary staff)

Sub-total

1 710 500

0

0

0

1 710 500

Total =

15 797 500

11 250 000

1 550 000

1 287 000

1 710 500

---