# C_2016473EN.01000101.xml

| 16.12.2016 | EN | Official Journal of the European Union | C 473/1 |
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16.12.2016

EN

Official Journal of the European Union

C 473/1

---

Summary of results from the Court’s 2015 annual audit of the European Research Joint Undertakings

(2016/C 473/01)

CONTENTS

CONTENTS

| | Paragraph | Page |
| --- | --- | --- |
| INTRODUCTION | 1–7 | 2 |
| INFORMATION IN SUPPORT OF THE COURT’S OPINIONS | 8–9 | 2 |
| AUDIT RESULTS | 10–22 | 3 |
| Opinions on the reliability of the accounts | 10 | 3 |
| Opinions on the legality and regularity of the transactions underlying the accounts | 11–12 | 3 |
| Emphasis of matter on the EU contribution to the ITER project costs | 13 | 3 |
| Comments made in the Court’s audit reports | 14–20 | 3 |
| Follow-up of previous years’ comments | 21–22 | 4 |
| CONCLUSIONS | 23–25 | 4 |
| ANNEX I — | Joint Undertakings’ activities, budget and staff |

Paragraph

Paragraph

Page

Page

INTRODUCTION

1–7

2

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

8–9

2

AUDIT RESULTS

10–22

3

Opinions on the reliability of the accounts

10

3

Opinions on the legality and regularity of the transactions underlying the accounts

11–12

3

Emphasis of matter on the EU contribution to the ITER project costs

13

3

Comments made in the Court’s audit reports

14–20

3

Follow-up of previous years’ comments

21–22

4

CONCLUSIONS

23–25

4

ANNEX I —

Joint Undertakings’ activities, budget and staff

5

| ANNEX II — | Comments made by the Court in 2015 |
| --- | --- |

ANNEX II —

Comments made by the Court in 2015

6

INTRODUCTION

INTRODUCTION

| 1. | Pursuant to Article 287 of the Treaty on the Functioning of the European Union, the Court audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions for the financial year ended 31 December 2015 for seven European research Joint Undertakings (JUs):






  — | F4E (ITER) — Development of Fusion Energy, |
| --- | --- | --- |

1.

Pursuant to Article 287 of the Treaty on the Functioning of the European Union, the Court audited and issued opinions on the reliability of the accounts and on the legality and regularity of the underlying transactions for the financial year ended 31 December 2015 for seven European research Joint Undertakings (JUs):

—

F4E (ITER) — Development of Fusion Energy,

| — | BBI — Bio-based Industries, |
| --- | --- |

—

BBI — Bio-based Industries,

| — | Clean Sky — Clean Air Transport Technologies, |
| --- | --- |

—

Clean Sky — Clean Air Transport Technologies,

| — | IMI — Innovative Medicines Initiative, |
| --- | --- |

—

IMI — Innovative Medicines Initiative,

| — | FCH — Fuel Cells and Hydrogen, |
| --- | --- |

—

FCH — Fuel Cells and Hydrogen,

| — | SESAR — Single European Sky Air Traffic Management Research, |
| --- | --- |

—

SESAR — Single European Sky Air Traffic Management Research,

| — | ECSEL — Electronic components and Systems. |
| --- | --- |

—

ECSEL — Electronic components and Systems.

| 2. | This summary provides an overview of the results of these audits. It aims to facilitate the analysis and comparison of the Court’s 2015 audit reports on each of the Joint Undertakings. The Court’s complete opinions and comments, together with the Joint Undertakings’ replies, can be found in the published audit reports. This summary is not an audit report or opinion. |
| --- | --- |

2.

This summary provides an overview of the results of these audits. It aims to facilitate the analysis and comparison of the Court’s 2015 audit reports on each of the Joint Undertakings. The Court’s complete opinions and comments, together with the Joint Undertakings’ replies, can be found in the published audit reports. This summary is not an audit report or opinion.

| 3. | Apart from the European Union (EU), which is represented by the Commission, members of the Joint Undertakings may include various public and private partners who make contributions to the funding of the activities performed by the Joint Undertakings. The Joint Undertakings either follow a bipartite model with the participation of the European Commission and Industry partners, or a tripartite model with the participation also of the Member States. Joint Undertakings play an important role in implementing specific aspects of EU research policy. |
| --- | --- |

3.

Apart from the European Union (EU), which is represented by the Commission, members of the Joint Undertakings may include various public and private partners who make contributions to the funding of the activities performed by the Joint Undertakings. The Joint Undertakings either follow a bipartite model with the participation of the European Commission and Industry partners, or a tripartite model with the participation also of the Member States. Joint Undertakings play an important role in implementing specific aspects of EU research policy.

| 4. | The EU funding for the Joint Undertakings is provided by the EU research budget through the seventh research framework programme (FP7) and Horizon 2020 (H2020) (1). The other partners provide cash and in-kind contributions to the activities of the Joint Undertakings. |
| --- | --- |

4.

The EU funding for the Joint Undertakings is provided by the EU research budget through the seventh research framework programme (FP7) and Horizon 2020 (H2020) (1). The other partners provide cash and in-kind contributions to the activities of the Joint Undertakings.

1

| 5. | The Joint Undertakings’ total 2015 budget amounted to 1,3 billion euro (2014: 1,1 billion euro) or almost 1 % of the 2015 EU general budget (2014: 1,6 %). |
| --- | --- |

5.

The Joint Undertakings’ total 2015 budget amounted to 1,3 billion euro (2014: 1,1 billion euro) or almost 1 % of the 2015 EU general budget (2014: 1,6 %).

| 6. | The Joint Undertakings employed 455 (2014: 432) permanent and temporary officials at the end of 2015. |
| --- | --- |

6.

The Joint Undertakings employed 455 (2014: 432) permanent and temporary officials at the end of 2015.

| 7. | Information on the activities, budget and staff numbers of the Joint Undertakings is provided in Annex I. |
| --- | --- |

7.

Information on the activities, budget and staff numbers of the Joint Undertakings is provided in Annex I.

Annex I.

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

INFORMATION IN SUPPORT OF THE COURT’S OPINIONS

| 8. | For the audit of the reliability of the accounts, 2015 was the second year in which the annual accounts of two Joint Undertakings (F4E and SESAR) were verified by independent external auditors (audit firms) according to Article 208(4) of the EU Financial Regulation (2) and Article 107(1) of the new framework Financial Regulation for agencies and other bodies (3). In accordance with international auditing standards, the Court reviewed the work of the audit firms and obtained sufficient assurance that it could rely on the work of the audit firms as the basis for its audit opinions on the reliability of the accounts of the Joint Undertakings. For the other Joint Undertakings, the Court carried out its own audit work on the annual accounts. |
| --- | --- |

8.

For the audit of the reliability of the accounts, 2015 was the second year in which the annual accounts of two Joint Undertakings (F4E and SESAR) were verified by independent external auditors (audit firms) according to Article 208(4) of the EU Financial Regulation (2) and Article 107(1) of the new framework Financial Regulation for agencies and other bodies (3). In accordance with international auditing standards, the Court reviewed the work of the audit firms and obtained sufficient assurance that it could rely on the work of the audit firms as the basis for its audit opinions on the reliability of the accounts of the Joint Undertakings. For the other Joint Undertakings, the Court carried out its own audit work on the annual accounts.

2

3

| 9. | As in previous years, the Court audited the legality and regularity of the underlying transactions under its own responsibility. The Court’s audit approach comprises analytical audit procedures, testing of a sample of transactions at the level of each Joint Undertaking and an assessment of key controls of the supervisory and control systems, including a quality control review of the ex post audits carried out by the Joint Undertakings at beneficiaries. This is supplemented by evidence provided by the relevant work of other auditors and an analysis of management representations. |
| --- | --- |

9.

As in previous years, the Court audited the legality and regularity of the underlying transactions under its own responsibility. The Court’s audit approach comprises analytical audit procedures, testing of a sample of transactions at the level of each Joint Undertaking and an assessment of key controls of the supervisory and control systems, including a quality control review of the ex post audits carried out by the Joint Undertakings at beneficiaries. This is supplemented by evidence provided by the relevant work of other auditors and an analysis of management representations.

ex post

AUDIT RESULTS

AUDIT RESULTS

Opinions on the reliability of the accounts

Opinions on the reliability of the accounts

| 10. | The final accounts of all Joint Undertakings present fairly, in all material respects, their financial position as at 31 December 2015 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer. |
| --- | --- |

10.

The final accounts of all Joint Undertakings present fairly, in all material respects, their financial position as at 31 December 2015 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the Commission’s Accounting Officer.

Opinions on the legality and regularity of the transactions underlying the accounts

Opinions on the legality and regularity of the transactions underlying the accounts

| 11. | In the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2015 were legal and regular in all material respects for six Joint Undertakings (F4E, BBI, Clean Sky, IMI, FCH and SESAR). |
| --- | --- |

11.

In the Court’s opinion, the transactions underlying the annual accounts for the year ended 31 December 2015 were legal and regular in all material respects for six Joint Undertakings (F4E, BBI, Clean Sky, IMI, FCH and SESAR).

| 12. | The Court issued a qualified opinion on the legality and regularity of the transactions underlying the accounts of the ECSEL Joint Undertaking. The arrangements in place for the implementation of ex post audits at the ECSEL Joint Undertaking do not allow the Joint Undertaking to calculate s single reliable weighted error rate or a residual error rate. Therefore, the Court was not in a position to conclude whether this key control provides sufficient assurance as to the legality and regularity of the underlying transactions for FP7 projects managed by the Joint Undertaking. |
| --- | --- |

12.

The Court issued a qualified opinion on the legality and regularity of the transactions underlying the accounts of the ECSEL Joint Undertaking. The arrangements in place for the implementation of ex post audits at the ECSEL Joint Undertaking do not allow the Joint Undertaking to calculate s single reliable weighted error rate or a residual error rate. Therefore, the Court was not in a position to conclude whether this key control provides sufficient assurance as to the legality and regularity of the underlying transactions for FP7 projects managed by the Joint Undertaking.

ex post

Emphasis of matter on the EU contribution to the ITER project costs

Emphasis of matter on the EU contribution to the ITER project costs

| 13. | The Court’s statement of assurance for the F4E Joint Undertaking includes an emphasis of matter (4) related to the EU contribution to the ITER project costs. In 2010, the Council approved 6,6 billion euro as the expected total amount of EU contribution to the ITER construction phase. The complexity of the ITER activities puts the amount of the EU contribution at significant risk of increasing, mainly resulting from changes in the scope of the project and delays in implementation. In 2015, the F4E Joint Undertaking launched a major exercise to calculate the estimated cost at completion (EAC) of the EU contribution to the construction phase of the project. The result was an expected cost increase of around 2 375 million euro. The F4E Joint Undertaking has not yet updated the valuation of its contribution to the ITER project beyond the construction phase. In its meeting of 15 and 16 June 2016 the ITER Council endorsed an updated integrated schedule for the ITER project which identifies the date of achievement of the strategic milestone of the construction phase of the project (‘First Plasma’) as December 2025. |
| --- | --- |

13.

The Court’s statement of assurance for the F4E Joint Undertaking includes an emphasis of matter (4) related to the EU contribution to the ITER project costs. In 2010, the Council approved 6,6 billion euro as the expected total amount of EU contribution to the ITER construction phase. The complexity of the ITER activities puts the amount of the EU contribution at significant risk of increasing, mainly resulting from changes in the scope of the project and delays in implementation. In 2015, the F4E Joint Undertaking launched a major exercise to calculate the estimated cost at completion (EAC) of the EU contribution to the construction phase of the project. The result was an expected cost increase of around 2 375 million euro. The F4E Joint Undertaking has not yet updated the valuation of its contribution to the ITER project beyond the construction phase. In its meeting of 15 and 16 June 2016 the ITER Council endorsed an updated integrated schedule for the ITER project which identifies the date of achievement of the strategic milestone of the construction phase of the project (‘First Plasma’) as December 2025.

4

Comments made in the Court’s audit reports

Comments made in the Court’s audit reports

| 14. | Without calling its opinions into question, the Court made 61 comments (2014: 55) affecting all Joint Undertakings to highlight matters of importance and to indicate room for improvement. An overview of the comments is provided in Annex II. The main issues raised by the Court in its comments are summarised below. |
| --- | --- |

14.

Without calling its opinions into question, the Court made 61 comments (2014: 55) affecting all Joint Undertakings to highlight matters of importance and to indicate room for improvement. An overview of the comments is provided in Annex II. The main issues raised by the Court in its comments are summarised below.

Annex II

| 15. | In three cases (BBI, FCH, ECSEL), the members of the Joint Undertakings other than the EU did not provide the required reports on the
  value of their in-kind contributions
  relating to their participation in H2020 projects. Consequently, in these cases, the amount of 2015 in-kind contributions entered in the accounts of the Joint Undertakings is based on estimates. |
| --- | --- |

15.

In three cases (BBI, FCH, ECSEL), the members of the Joint Undertakings other than the EU did not provide the required reports on the
  value of their in-kind contributions
  relating to their participation in H2020 projects. Consequently, in these cases, the amount of 2015 in-kind contributions entered in the accounts of the Joint Undertakings is based on estimates.

value of their in-kind contributions

| 16. | The
  level of information on budgetary implementation
  varies between Joint Undertakings, demonstrating the need for clear guidelines from the Commission on the information to be provided by the Joint Undertakings in their annual accounts and in their annual reports on budgetary and financial management. |
| --- | --- |

16.

The
  level of information on budgetary implementation
  varies between Joint Undertakings, demonstrating the need for clear guidelines from the Commission on the information to be provided by the Joint Undertakings in their annual accounts and in their annual reports on budgetary and financial management.

level of information on budgetary implementation

| 17. | In four cases (Clean Sky, IMI, FCH, SESAR), the
  implementation rate for commitment/payment appropriations in 2015
  was lower than expected, due to delays in signing grant agreements. In four cases (BBI, FCH, SESAR, ECSEL), the majority of 2015
  commitments were made at a global level
  , reflecting the fact that individual grant award procedures were not completed during the year. |
| --- | --- |

17.

In four cases (Clean Sky, IMI, FCH, SESAR), the
  implementation rate for commitment/payment appropriations in 2015
  was lower than expected, due to delays in signing grant agreements. In four cases (BBI, FCH, SESAR, ECSEL), the majority of 2015
  commitments were made at a global level
  , reflecting the fact that individual grant award procedures were not completed during the year.

implementation rate for commitment/payment appropriations in 2015

commitments were made at a global level

| 18. | The Court reports on the Joint Undertakings’
  multiannual budget implementation of the FP7, TEN-T and H2020 programmes
  . More detailed information on the multiannual implementation of commitments and payments may be found in the Joint Undertakings’ annual activity reports. |
| --- | --- |

18.

The Court reports on the Joint Undertakings’
  multiannual budget implementation of the FP7, TEN-T and H2020 programmes
  . More detailed information on the multiannual implementation of commitments and payments may be found in the Joint Undertakings’ annual activity reports.

multiannual budget implementation of the FP7, TEN-T and H2020 programmes

| 19. | The Joint Undertakings have set up

  ex ante control procedures
  based on financial and operational desk reviews, and perform

  ex post audits of beneficiaries
  . These checks are key tools for assessing the legality and regularity of the underlying transactions, including the cash and in-kind contributions from members other than the EU. The ex post audits have permitted the Joint Undertakings (except F4E and ECSEL) to establish residual error rates, which are below 2 % in all cases. |
| --- | --- |

19.

The Joint Undertakings have set up

  ex ante control procedures
  based on financial and operational desk reviews, and perform

  ex post audits of beneficiaries
  . These checks are key tools for assessing the legality and regularity of the underlying transactions, including the cash and in-kind contributions from members other than the EU. The ex post audits have permitted the Joint Undertakings (except F4E and ECSEL) to establish residual error rates, which are below 2 % in all cases.

ex ante

ex post

ex post

| 20. | As regards the
  F4E Joint Undertaking
  , significant progress has been made in addressing the issues related to the cost and schedule of the ITER project, although F4E continued to develop its
  monitoring and control systems
  during 2015. The F4E Joint Undertaking increased the
  competitiveness of its operational procurement procedures
  in 2015 (with 55 % of tenders using open procedures compared to 42 % in 2014), but further efforts are required to increase the competitiveness of the procedures. |
| --- | --- |

20.

As regards the
  F4E Joint Undertaking
  , significant progress has been made in addressing the issues related to the cost and schedule of the ITER project, although F4E continued to develop its
  monitoring and control systems
  during 2015. The F4E Joint Undertaking increased the
  competitiveness of its operational procurement procedures
  in 2015 (with 55 % of tenders using open procedures compared to 42 % in 2014), but further efforts are required to increase the competitiveness of the procedures.

F4E Joint Undertaking

monitoring and control systems

competitiveness of its operational procurement procedures

Follow-up of previous years’ comments

Follow-up of previous years’ comments

| 21. | In most cases, in relation to the
  monitoring and reporting of project research results
  , the Joint Undertakings disclosed specific indicators on research results in their annual activity reports (performance indicators and indicators for monitoring cross-cutting issues), as required by H2020 rules. |
| --- | --- |

21.

In most cases, in relation to the
  monitoring and reporting of project research results
  , the Joint Undertakings disclosed specific indicators on research results in their annual activity reports (performance indicators and indicators for monitoring cross-cutting issues), as required by H2020 rules.

monitoring and reporting of project research results

| 22. | In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on
  conflicts of interest
  , including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertakings into their procedures. |
| --- | --- |

22.

In July 2015, the Commission issued guidelines to the Joint Undertakings related to rules on
  conflicts of interest
  , including a common template for the declaration of absence of a conflict of interest, which should be incorporated by the Joint Undertakings into their procedures.

conflicts of interest

CONCLUSIONS

CONCLUSIONS

| 23. | The Court issued unqualified opinions on the reliability of the accounts for the financial year ended 31 December 2015 for all of the Joint Undertakings. |
| --- | --- |

23.

The Court issued unqualified opinions on the reliability of the accounts for the financial year ended 31 December 2015 for all of the Joint Undertakings.

| 24. | The Court issued unqualified opinions on the legality and regularity of the underlying transactions for the financial year ended 31 December 2015 for six of the seven Joint Undertakings. The Court issued a qualified opinion on the legality and regularity of the underlying transactions for the ECSEL Joint Undertaking. |
| --- | --- |

24.

The Court issued unqualified opinions on the legality and regularity of the underlying transactions for the financial year ended 31 December 2015 for six of the seven Joint Undertakings. The Court issued a qualified opinion on the legality and regularity of the underlying transactions for the ECSEL Joint Undertaking.

| 25. | The Joint Undertakings improved their procedures by taking corrective actions in response to the Court’s comments from previous years. Nevertheless, a number of issues remain to be addressed by the Joint Undertakings, in order to ensure further improvement. |
| --- | --- |

25.

The Joint Undertakings improved their procedures by taking corrective actions in response to the Court’s comments from previous years. Nevertheless, a number of issues remain to be addressed by the Joint Undertakings, in order to ensure further improvement.

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(1)  The SESAR Joint Undertaking also received funding from the trans-European networks transport programme (TEN-T).

1

(2)  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p. 1).

2

(3)  Article 107 of Commission Delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p. 42).

3

(4)  An emphasis of matter paragraph is used to draw attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to users’ understanding of the accounts.

4

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ANNEX I

Joint Undertakings' activities, budget and staff

| JOINT UNDERTAKING | Parent DG | Policy Area | Main Activity | Budget | Staff |
| --- | --- | --- | --- | --- | --- |
| 2014 (million euros) | 2015 (million euros) | 2014 Establishment plan | 2015 Establishment plan |
| BBI | DG RTD | Research | Research and development of bio-based products and biofuels | n/a | 21,1 | n/a | 10 |
| CLEAN SKY | DG RTD | Research | Aeronautical research and development | 153,6 | 245,9 | 37 | 42 |
| ECSEL (as from 27 June 2014) | DG CONNECT | Research | Electronic components and system research and innovation | n/a | 107,7 | 28 | 31 |
| F4E — FUSION FOR ENERGY | DG ENER | Research | Fusion energy research and development | 567,6 | 526,1 | 262 | 262 |
| FCH — FUEL CELLS AND HYDROGEN | DG RTD | Research | Fuel cells and hydrogen research and development | 97,5 | 95,1 | 26 | 24 |
| IMI — INNOVATIVE MEDICINES INITIATIVE | DG RTD | Research | Pharmaceutical research and development | 170,8 | 195,4 | 37 | 44 |
| SESAR | DG MOVE | Research | Research and development of air traffic management system | 121,9 | 140,1 | 42 | 42 |
| Total | 1 111,4 | 1 331,4 | 432 | 455 |

JOINT UNDERTAKING

Parent DG

Policy Area

Main Activity

Budget

Staff

2014 (million euros)

2015 (million euros)

2014 Establishment plan

2015 Establishment plan

BBI

DG RTD

Research

Research and development of bio-based products and biofuels

n/a

21,1

n/a

10

CLEAN SKY

DG RTD

Research

Aeronautical research and development

153,6

245,9

37

42

ECSEL (as from 27 June 2014)

DG CONNECT

Research

Electronic components and system research and innovation

n/a

107,7

28

31

F4E — FUSION FOR ENERGY

DG ENER

Research

Fusion energy research and development

567,6

526,1

262

262

FCH — FUEL CELLS AND HYDROGEN

DG RTD

Research

Fuel cells and hydrogen research and development

97,5

95,1

26

24

IMI — INNOVATIVE MEDICINES INITIATIVE

DG RTD

Research

Pharmaceutical research and development

170,8

195,4

37

44

SESAR

DG MOVE

Research

Research and development of air traffic management system

121,9

140,1

42

42

Total

1 111,4

1 331,4

432

455

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ANNEX II

Comments made by the Court in 2015

| JOINT UNDERTAKING | Budgetary and financial management | Key controls of the JU's supervisory and control systems | Other matters and follow-up of previous observations |
| --- | --- | --- | --- |
| Presentation of the accounts | Implementation of the 2015 budget | Multiannual budget implementation under FP7/TEN-T | Multiannual budget implementation under H2020 | Internal Control Systems and Accounting systems | Operational procurement and grants | Overall control and monitoring of operational procurement contracts and grants | Anti-fraud strategy | Legal framework | Monitoring and reporting of project research results | Conflict of interest | Commission’s Internal Audit Service (IAS) audits | Annual activity report | Intellectual property rights and industrial policy | Host State Agreement | Rules implementing the Staff Regulations |
| BBI | x | x | | x | x | | | x | | x | x | | | | | |
| CLEAN SKY | x | x | x | x | x | | | x | | x | x | x | | | | |
| ECSEL | x | x | x | x | x | | | x | | x | x | | | | | |
| F4E | x | x | | | x | x | x | x | x | | | | x | x | x | x |
| FCH | x | x | x | x | x | | | x | | x | x | x | | | | |
| IMI | x | x | x | x | x | | | x | | x | x | x | | | | |
| SESAR | | x | x | x | x | | | x | | x | x | x | | | | |
| Subtotals | 6 | 7 | 5 | 6 | 7 | 1 | 1 | 7 | 1 | 6 | 6 | 4 | 1 | 1 | 1 | 1 |
| Total | 24 | 9 | 28 |

JOINT UNDERTAKING

Budgetary and financial management

Key controls of the JU's supervisory and control systems

Other matters and follow-up of previous observations

Presentation of the accounts

Implementation of the 2015 budget

Multiannual budget implementation under FP7/TEN-T

Multiannual budget implementation under H2020

Internal Control Systems and Accounting systems

Operational procurement and grants

Overall control and monitoring of operational procurement contracts and grants

Anti-fraud strategy

Legal framework

Monitoring and reporting of project research results

Conflict of interest

Commission’s Internal Audit Service (IAS) audits

Annual activity report

Intellectual property rights and industrial policy

Host State Agreement

Rules implementing the Staff Regulations

BBI

x

x

x

x

x

x

x

CLEAN SKY

x

x

x

x

x

x

x

x

x

ECSEL

x

x

x

x

x

x

x

x

F4E

x

x

x

x

x

x

x

x

x

x

x

FCH

x

x

x

x

x

x

x

x

x

IMI

x

x

x

x

x

x

x

x

x

SESAR

x

x

x

x

x

x

x

x

Subtotals

6

7

5

6

7

1

1

7

1

6

6

4

1

1

1

1

Total

24

9

28

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