806 OfficialJournaloftheEuropeanCommunities
NoL218/8 OfficialJournaloftheEuropeanCommunities 28.9.71
FINANCIAL REGULATION
onspecialprovisionsapplicabletoresearchandinvestmentappropriations
•(71/332/EEC,Euratom,ECSC)
183(a)and(c)oftheTreaty,3asamendedbythe
FinancialRegulationof23July1966,4shallapplyto
researchandinvestmentappropriations setoutinthe
annextothebudgetprovidedforinArticle2,saveas
otherwiseprovidedorwheretheyareincompatible
withthespecialprovisionsofthisFinancial
Regulation .
Article2THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,andin
particularArticle78fthereof;
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Article209thereof;
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity,andin
particularArticle183thereof;
HavingregardtotheproposalfromtheCom­
mission1;
HavingregardtotheOpinionoftheEuropean
Parliament2;
Whereasitisappropriatetoadoptaprogramme
budgetingsystemcoveringresearchandinvestment
appropriations withinthebudgetoftheEuropean
Communities ;
Whereastheprovisionsrelatingtothissystemwill
subsequentlyhavetobeincorporatedintheFinancial
Regulationnowunderconsideration ;Thetotalamountofresearchandinvestment
appropriations intermsofpaymentappropriations to
befinancedinaccordancewiththeDecisionof21
April1970onthe,replacement offinancial
contributions from•MemberStatesbythe
Communities 'ownresourcesshallbeenteredina
specialchapterinthesectionofthebudgetrelatingto
theCommission ;theseresearchandinvestment
appropriations shallbesetoutindetailinanannex
tothatsection.
Thatannexforminganintegralpartofthebudgetof
theEuropeanCommunitiesshallbedrawnupusinga
particularstructureandnomenclature ,the.criteriafor
whicharefixedbythisFinancialRegulation.
Article3
1.Anoverallallocationcoveringseveralyears
(hereinaftercalled'envelope')shallbemadetothe
chapterofthebudgetcorrespondingtoeachresearch
andinvestmentobjectiveasdefinedbytheCouncilin
itsdecisionsrelatingtoprogrammesorsimilar
decisions.
Inbudgetaryterms,theenvelopeshallbethetotal
allocationprovidedinthebudgetforeachresearch
andinvestmentobjective,takingintoaccount
financialreserves,ifany,exceptwheretheobjectiveHASADOPTED THISFINANCIAL REGULATION :
Article1
TheprovisionsoftheFinancialRegulationof23
October1961ontheestablishment and
implementation oftheresearchandinvestment
budgetoftheEAECandontheresponsibility of
authorisingofficersandaccountingofficers(Article
1OJNoC7,26.1.1971,p.8.
2OJNoC78,2.8.1971,p.29.3OJNo74,16.11.1961,p.1433/61.
4OJNo137,27.7.1966,p.2561/66.

OfficialJournaloftheEuropeanCommunities 807
Article5
Thenomenclature oftheannextothebudget
providedforinArticle2shallbebased,asregards
thedescriptionofchaptersandallocationaccounts,
ontheuseofexpenditureresultingmainlyfrom
carryingoutresearchandinvestmentobjectives.An
outlineofthisnomenclature isincludedinAnnexIto
thisFinancialRegulation.Thisoutlineshallbe
mandatoryinprinciple,inparticularasregards
subdivisionintotitles,butnotasregardssubdivision
intochapters.
Withinthechaptersandallocationaccounts,
expenditureshallbeclassifiedaccordingtoitsnature
asshowninAnnexIItothisFinancialRegulation;in
thebudget,however,thisclassificationshallonlybe
usedinrespectofcategories.istoconsistofseveralspecificstageseachforminga
coherentwhole.
2.Amounts .authorisedyearlyinthebudgetto
coverresearchandinvestmentexpenditureshall
includecommitmentappropriations andpayment
appropriations .
3.Commitment appropriations withineach
envelopeshallbedesignedtocoverallthelegal
obligationswhichtheCommissionmaycontract.
Theyshallrepresenttheupperlimitofexpenditureto
whichtheCommissionmaycommititselfduringthe
financialyearinquestionfortheattainmentofthe
objectivestowhichthisexpenditure relates.
Commitmentappropriations shallremainvaliduntil
theyarecancelledunderthebudgetaryprocedure.
4.Paymentappropriations shallrepresentthe
upperlimitofexpenditurewhichmaybeincurredor
authorisedduringeachfinancialyeartocover
commitmentsenteredintoduringthecurrentor
precedingfinancialyears.Article6
Article4
TheannextothebudgetprovidedforinArticle2
shallbeintwoparts:
(a)PartI,thetotalofwhichintermsofpayment
appropriations isshowninaspecialchapterin
thesectionofthebudgetrelatingtothe
Commission ,shallcomprise:
—appropriations forcarryingouteachresearch
andinvestmentobjective;
—appropriations forotheractivities,in
particularthoseprovidedforinArticle
174(2)(b),(c)and(d)oftheTreaty
establishingtheEuropeanAtomicEnergy
Community ;
—appropriations ,wherenecessary,tocoverthe
balancesontheallocationaccounts.
(b)PartIIshallcompriseallocationaccounts,in
particularthoseconcerning :1.TheallocationaccountsreferredtoinArticle
4(b)shallrecordresourcesofthemainmeansfor
carryingoutresearchandinvestmentobjectives,and
theusestowhichtheseresourcesareput.
Thesemeansare:staff;infrastructure :general
•servicesandoverheads;scientificandtechnical
services;majorinstallations .
Inaddition,allocationaccountsmaybeopenedin
ordertofollowtheprogressofservicesperformedon
behalfofoutsiders.
2.Undertheheadingofuses,theallocation
accountsshallrecordthecountervalue ofthemeans
usedandalsotheexpenditureforoutsiders.
Undertheheadingofresources,theallocation
accountsshallrecordontheonehand,the
countervalueofthemeansusedchargedeitherto
researchobjectivesortootherallocationaccounts
and,ontheotherhand,theproceedsarisingfromthe
useofsuchmeansonbehalfofoutsiders.
Thebalancesoftheallocationaccountsresulting
fromasurplusofusesoverresourcesshallbe
chargedtothecorresponding chapterofPartIofthe
annextothebudgetprovidedforinArticle2.
Thebalanceofeachallocationaccountshall
representthemaximumnetexpendituretobeentered
inthecorresponding chapterofPartIoftheannexto
thebudgetprovidedforinArticle2.
Thebalancesoftheallocationaccounts ,resulting
fromasurplusofresourcesoverusesshallbeentered
inthestatementofrevenueinthebudget.—staff;
—generalinfrastructure ;generalservicesand
overheads;
—scientificandtechnicalauxiliaryservices;
—majorinstallations ;
—servicesperformedonbehalfofoutsiders.

808 OfficialJournaloftheEuropeanCommunities
anddepreciation paymentsagreedinthe
corresponding contractsfortheservicingofsuch
borrowingandlending.
3.Thebudgetshallalsoshow,forguidance,an
estimateofrevenueandexpendituretobeeffectedin
thecurrenciesofthirdcountries,specialmention
beingmadeofborrowingandlendinginsuch
currencies . *3.Usesand-expenditurechargedtoallocation
accountsshallnotexceedtheamountsauthorisedin
respectofsuchaccounts,savewhere,asaresult
eitherofttansferswithinchaptersofPart'Iofthe
annextothebudgetprovidedforinArticle2orof
additionalamountsmadeavailableforoutsiders,
resourceshigherthanestimatedmakea
corresponding increasepossibleasregardsusesand
expenditure .
Withreferencetoallocationaccountsrelatingto
servicesperformedonbehalfofoutsiders,additional
amountsmaybeenteredduringthefinancialyearin
ordertocoveradditionalexpenditurespecifically
incurredinrespectofservicesperformedonbehalfof
outsiders.Theseadditionalamountsshallbeshown
as:
—commitments ,uptotheamountoftherepayment
providedforinthecontractsconcludedwithArticle9
outsidecustomers,
—payments,uptotherevenueactuallycollectedas
repaymentbyoutsidecustomersforthe
above-mentioned expenditure .
Article7
Asregardstransfersofscientificandtechnical
equipmentbetweenresearchandinvestmentprojects,
anamountequaltotheresidual"valueofthat
equipmentshallbeenteredasexpenditureforthe
recipientproject,whilethatamountiscreditedtothe
donorprojectbymeansofanentryshowinga
reductionofexpenditureincurred.Theresidualvalue
shallbefixedinaccordancewithaprocedurewhich
theCommissionshalllaydowninadvance.
TheoperationsprovidedforinthisArticleshall,for
recordpurposes,beshowninaspecialaccount.It,atthebeginningofafinancialyear,thebudgethas
notyetbeenapproved,expenditureshallbeeffected
asfollows:
(a)Regardingtheallocationaccountsreferredtoin
Article6,Article178oftheTreatyestablishingthe
EuropeanAtomicEnergyCommunityshallapply
tocommitments andpaymentsrelatingto
expenditureofakindalreadyapprovedin
principleinthelastbudgetdulyadopted.
Regardingpayments,asumequivalenttonot
morethanonetwelfthofthebudget
appropriations fortheprecedingfinancialyear
maybespenteachmonthinrespectofany
chapter;thisarrangementshallnothavethe
effectofplacingatthedisposalofthe
Commissionappropriations inexcessofone
twelfthofthoseprovidedforinthebudget.
Regardingcommitments ,thesemaybeeffected
uptoanamountnotexceedingonefourthofthe
totalappropriations fortheprecedingfinancial
year,butshallnotexceedtheamountprovided
forinthebudgetincourseofpreparation .
AttherequestoftheCommissionandwithout
prejudicetotheprecedingsubparagraph the
Councilshall,actingbyaqualified •majority,
onthebasisofadministrative requirements,
authorisesimultaneously expenditureinrespect
oftwoormoreprovisionaltwelfths.
(b)RegardingchaptersofPartIoftheannextothe
budgetprovidedforinArticle2concerning
researchandinvestmentprojects,paymentsmay
beeffectedinrespectofanychapter,foran
amountnotexceedingonetwelfthoftheannual
estimatesshownforthatfinancialyearinthe
scheduleofduedatesforpaymentinrespectof
theestimatedcommitmentappropriations .
Regardingcommitments ,thesemaybeeffected
foranamountnotexceedingonefourthofeach
appropriationshowninthescheduleofduedates
fortheestimatedcommitments ,forthefinancial
yearconcerned,butshallnotexceedtheamount
providedforinthepreliminarydraftbudget.Article8
1.Ascheduleofduedatesforcommitments and
payments,forminganintegralpartofthebudget,
shallbeattachedtoPartIoftheannextothebudget
providedforinArticle2andshallbedrawnupas
followsinrespectofeachchapterandarticle:
(a)foreachenvelope,thescheduleofduedatesshall
showthetimetableforusingcommitment
appropriations ;thiswillbesubjecttoannual
review;'
(b)foreachestimatedcommitmentappropriation ,
thescheduleofduedatesshallshowtheannual
timetablelaiddownforthepayments.
2.Asregardsborrowingandlending,ascheduleof
duedatesshallbeestablishedonthebasisofinterest

OfficialJournaloftheEuropeanCommunities 809
Article10 Ifasaresultofsuchinformationthefinancial
controllerfindsafinancial 1imbalanceinany
allocationaccount,heshallinformtheauthorising
officerthereof.
Article11
ThisFinancialRegulationshallapplyfromthedate
ofintroductionofthebudgetaryprocedureforthe
year1972.1.Anydecisionrelatingtotransferswithin
chaptersorfromonechaptertoanothershallbe
subjecttoapprovalbythefinancialcontroller,who
shallcertifythatfundsareavailableandthatthese
operationsareinorderandinaccordancewiththe
provisionsinforce.
2.However,ifthefinancialcontrollerconsiders
thathecannotascertaininadvancetheeffectsofsuch
transfersonthefinancialbalanceoftheallocation
accounts,heshallconfinehimselftodeliveringan
opinion.
Inthatcase,andinsofarasheiscompetenttoact,
theauthorisingofficermayonhisownresponsibility
effectthetransfer,providedthathemakesavailable
eachmonthtothefinancialcontrollerallappropriate
informationenablinganassessmenttobemadeofthe
financialeffectsofsuchtransfers.DoneatBrussels,20September1971.
FortheCouncil
ThePresident
A.MORO

810 OfficialJournaloftheEuropeanCommunities
ANNEXI
BUDGETNOMENCLATURE
PROVIDED FORINARTICLE5
A.STATEMENT OFREVENUE
77TLE4-TT-DEDUCTIONSFROMSTAFFREMUNERATIONS
Chapter40—Proceedsofthetaxonwages,salariesandallowancesofofficialsandotherservants
Article400—Proceedsofthetaxonwages,salariesandallowancesofofficials
andotherservants
—JointProgrammes
Article401—Proceedsofthetaxonsalaries,wagesandallowancesofofficials
andotherservants
—Complementary Programmes
Chapter41—Staffcontributionstothefundingofthepensionscheme
TITLE5—CONTRIBUTIONS
Chapter51—Contributions providedforinArticle3(4)andArticle4(6)oftheDecisionof
21April1970onthereplacementoffinancialcontributionsfromMemberStates
bytheCommunities'ownresources
TITLE9—MISCELLANEOUS REVENUE
Chapter90—Proceedsqfsaleofmovableandimmovableproperty
Article900—Proceedsofsaleofmovableproperty
Article901—Proceedsofsaleofimmovableproperty
Chapter92—Revenueandremunerationforservicesprovidedagainstpayment
Article920—Supplying,againstpayment,ofanysourcematerialsorspecial
fissilematerials(Article6oftheEAECTreaty)
Article921—Remuneration forservicesprovidedagainstpaymentforthepur­
posesofimplementingtheCommunityresearchprogramme (Article
10oftheEAECTreaty)
Article922—Remuneration forservicesprovidedagainstpaymenttoMember
States,personsorundertakings (Article6oftheEAECTreaty)
Article923—RevenuefromlicencesgrantedbytheCommissionunderpatentsor
onthebasisoftechnicaldata
Article925—Revenuearisingfromsurplusinrespectofservicesperformedon
behalfofoutsiders
Article929—Otherrevenuearisingfromservicesprovidedagainstpayment
Chapter94—Borrowingandlending
Article940—ProceedsofborrowingundertheEURATOM—UnitedStates
Agreement

811 OfficialJournaloftheEuropeanCommunities
Article941—RepaymentofloansgrantedundertheEURATOM—'United
StatesAgreement
Article942—Paymentoffinancialandbankchargesinrespectofborrowing
andlendingundertheEURATOM—■UnitedStatesAgreement
Chapter99—Othermiscellaneous revenue
B.STATEMENT OFEXPENDITURE
TITLE1—BALANCES OFALLOCATION ACCOUNTS
Chapter1.10Staff
Article1.10.1Staffexpenditure—JRC
Article1.10.2—Staffexpenditure—Centreandindirectaction
Chapter1.20—Generalinfrastructure :Generalservicesandoverheads
Article1.20.1—Generaladministrative expenditure—JRC
Article1.20.2—Generaladministrative expenditure—Centreandindirect
action
Article1.20.3—ManagementandAdministrative Services—JRC
Article1.20.4—Administration ofwelfarefacilities—JRC
Article1.20.5—Maintenanceandequipmentofbuildingsandsite—JRC
Article1.20.6—Immovablepropertyinvestment—JRC
Article1.20.7—Protectiveequipment,medicalservicesandprotectionagainst
industrialinjuries—JRC
Article1.20.8—Documentation ,libraryandpublishing—JRC
Chapter1.30—Scientificandtechnicalauxiliaryservices—JRC
Article1.30.1—Stores
Article1.30.2—Designoffices
Article1.30.3—Workshops
Article1.30.4—Electroniclaboratories
Article1.30.5—Chemicallaboratories
Article1.30.9—Other
Majorinstallations
Chapter1.40—Computercentre
Chapter1.41—HFRReactor
Chapter1.42—ISPRA-1Reactor
Chapter1.43—ECOReactor
Chapter1.44—ESSORReactor

812 ■OfficialJournaloftheEuropeanCommunities
Chapter1.45—Specialinstallations
Article1.45.1—Medium-activity laboratory
Article1.45.2—Euracos
Chapter1.46—MajorinstallationsofCBNM(acceleratorsandspectrometry)
Chapter1.47—Majorinstallations(InstituteforTransuranium Elements)
'Servicesperformedonbehalfofoutsiders
Chapter1.90—Servicesperformedonbehalfofoutsiders
TITLES2,3,4and5—JOINTANDCOMPLEMENTARY PROGRAMMES —DIRECT
ANDINDIRECTACTION
TITLE6—COMPLETION OFACTIONAUTHORISED UNDERPRECEDING PRO­
GRAMMES
Chapter6.10—Programmespreceding1969
Article6.10.1-—Participationinpowerreactors
Article6.10.2—Other
Chapter6.20—JointProgrammes1969/71
Article6.20.1—ESSORheavy-waterreactor
Article6.20.2—DRAGONAgreement
Article6.20.3—Plutoniumandtransplutonium elements
Article6.20.4—Fusionandplasmaphysics >
Article6.20.5—Biologyandhealthphysics
Article6.20.6—Nuclearmeasurements andstandards
Article6.20.7—Instructionandtraining
Chapter6.30—1969-1971(B/G/I/L/N)Complementary programmes
Article6.30.1—Fastreactors—Directaction
Article6.30.2—High-temperature gasreactors
Article6.30.3—Technological problemsconnectedwithreactordevelopment
(reactorsafetyanddetermination offissilematerialcontent)
Article6.30.4—Plutoniumandtransplutonium elements
Article6.30.5—Reactorphysics
Article6.30.6—Condensedstatephysics
Article6.30.7—Nuclearmaterialsresearch
Article6.30.8—Directconversionofenergy
Article6.30.9—CETISdataprocessing
Chapter6.40—1969-1971(G/F/I/L/N)Complementary programmes
Article6.40.1—Heavy-waterreactors—general-purpose research
Article6.40.2—Heavy-waterreactors—specificresearch

OfficialJournaloftheEuropeanCommunities 813
Chapter6.50—1969-1971(G/I/N)Complementary programme
Article6.50.1—Biology—applicationtoagriculturalresearch
Chapter6.60—1969-1971(B/G/l/L/N)Complementary programme
Article6.60.1—HFRreactoroperation
T1TLE7—OTHERACTIVITIES ,INPARTICULARTHOSEPROVIDED FORINARTICLE
174(2)(b),(c)AND(d)OFEAECTREATY
Chapter7.01—LoansgrantedundertheEURATOM—UnitedStatesAgreement
Chapter7.02—RepaymentofborrowingsundertheEURATOM—UnitedStatesAgreement
Chapter7.03—Financialandbankchargesinrespectofborrowingandlendingunderthe
EURATOM—UnitedStatesAgreement ■

814 OfficialJournaloftheEuropeanCommunities
ANNEX11
CLASSIFICATION OFEXPENDITURE ACCORDING TOITSNATURE
(SECONDPARAGRAPH OFARTICLE5)
/
I.MAINALLOCATIONS
Category Heading Description
STAFFEXPENDITURE
11 STAFF
'Officialsandtemporarystaffholdinganappointaientprovided
forinthelistofposts
1100 Basicsalary
1101 Familyallowances
1102 Expatriationallowances
1103 Temporary .flat-rateallowances
1104 Establishment staff'
Otherstaff
1110 Auxiliarystaff
,1111 Auxiliaryinterpreters
1112 Localstaff
1113 Specialadvisers
(1114 Staffemployedundercontract)1
Pensionsandseverencegrants
1120 Retirementpensions
1121 Invaliditypensions
1122 Survivors'pensions ·,·'
1123 Severancegrants
Sicknessandaccidentinsurance
1130 Sicknessinsurance
1131 Accidentinsurance
1132 Nuclearaccidentinsurance
Miscellaneous allowancesandgrants
1140 Maternityanddeathgrants
1141 Travellingexpensesonannualleave
1142 Accommodation andtransportallowances
1143 Fixedspecialdutyallowances '
1144 Fixedlocaltrávelallowances
1Subjecttoreview.

OfficialJournaloftheEuropeanCommunities 815
Category Heading Description
1149 Otherallowancesandrefunds
1150 Overtime
1160 Correctingfactors
Supplementary services
1170 Freelanceinterpretersandconferenceofficers
1171 Freelanceproof-readers
1172 Otherstaffpaidonthebasisofservicesrenderedandworksent
outfortranslationandtyping
Miscellaneous bonusesandallowances
1180 Bonusesforpatents
1181 Bonusesforexceptionalservice
1182 Allowancesforworkofaparticularlyarduousnature
1183 Allowancesforshiftwork
(1184 Allowancesforstandbydutyonsiteorathome)1
12
1200ALLOWANCES ANDEXPENSESONENTERING ANDON
LEAVINGSERVICEANDONTRANSFER
Miscellaneous expenditureonstaffrecruitment
1221 Travelexpenses(includingmembersoffamily)
1221 Initialinstallation,resettlementandtransferallowances
1231 Removalexpenses
1241 Temporarydailysubsistenceallowances
1250 Allowancesforstaffplacedonnon-activestatusretiredinthe
interestsoftheserviceordismissed
1290 Otherexpenses
13 EXPENDITURE RELATING TOMISSIONSANDDUTY
TRAVEL
1301 Missionexpenses,travelexpensesandotherrelatedexpenses
1302 Specialequipmentforduty-travel
14 EXPENDITURE ONSOCIALWELFAREANDONFURTHER
VOCATIONAL TRAININGFORSTAFF
1400 Specialassistancegrants
1410 Hostelsandstaffclubs
1420 Restaurantsandcanteens
Medicalservice
1430 Equipmentformedicallaboratories
1431 Medicinesandmedicalsuppliesfortreatment
1432 Costofmedicalexaminationsandtestsforearlydiagnosis
Languagecoursesandfurthervocationaltrainingforstaff
1440 Languagecourses
1Subjecttoreview.

816 Official'JournaloftheEuropeanCommunities
Category Heading Description
1441 Furthertrainingcourses
1442 Retrainingcoursesforstaff
1443 Vocationaltraining
1444 Readaptation courses
Otherexpenditure
1490 Otherexpenditure
ADMINISTRATIVE EXPENDITURE
20 IMMOVABLE PROPERTY INVESTMENTS
2000 Acquisitionofimmovableproperty
2010 Constructionofbuildings
2020 Otherexpenditurepreliminarytotheconstructionofbuildings
ortotheacquisitionofimmovableproperty
•2090 Otherexpenditure
21 .BUILDINGS ANDINCIDENTAL EXPENDITURE
2100 Rent '
Insurance
2110 Contractual insurance
2111 Publicliabilityinsurance
2112 InsurancecoveringCommunitypropertyagainstdamageof
nuclearorigin
2113 InsurancecoveringCommunityliabilityfordamageofnuclear
origincausedtooutsiders
2114 Publicliabilityinsuranceinrespectoftransportofradioactive
materials
2119 Miscellaneous insurances
2120 Water,gas,electricityandheating
2130 Cleaningandmaintenance
2140 Fittingoutofpremises
2190 Otherexpenditure
22 MOVABLEPROPERTY ANDINCIDENTAL EXPENDITURE
Officemachinery
2200 Initialequipment
2201 Renewals
*2202 Rental
2203 -Maintenance ,useandrepair
Furniture
2210 Initialequipment
2211 Renewals

817 OfficialJournaloftheEuropeanCommunities
Category Heading Description
2212 Rental
2213 Maintenance ,useandrepair
Officeequipment
2220 Initialequipment
2221 Renewals
2222 Rental
2223 Maintenance ,useandrepair
Transportequipment
2230 Initialequipment
2231 Renewals
2232 Rental
2233 Maintenance ,useandrepair
Expenditureoninformationmaterialandlibrary
2250 Libraryequipment,purchaseofbooks
2251
2252Specialequipmentforlibrary,informationandreproduction
equipment
Subscriptionstonewspapersandperiodicals
2253 Subscriptionstopressagencies
2254 Bindingandmaintenanceoflibrarybooks
23 DAY-TO-DAY ADMINISTRATIVE EXPENDITURE
2300 Stationeryandofficesupplies
Postalchargesandtelecommunications
2310Postalanddeliverycharges
2311 Telephone,telegraph,telex
Financialcharges
2320 Bankcharges
2329 Otherfinancialcharges
2330 Legalexpenses
2340 Damages
Otheroperatingexpenditure
2390 Miscellaneous insurance
2391 Uniformsandworkingclothes
2392 Miscellaneous expenditureoninternalmeetings
2393 Departmentalremovals
2394 Pettyexpenses
2395Fire-fightingequipment
2399 Otheroperatingexpenditure

818 OfficialJournaloftheEuropeanCommunities
Category Heading Description
24
2401ENTERTAINMENT ANDREPRESENTATION EXPENSES
Entertainment andrepresentation expenses
\
25
2500
2510
2551
2552EXPENDITURE FORMEETINGS ANDCONFERENCES
Meetingsandconferences
Committees
Miscellaneous expenditureonorganisationofconferencesand
congresses
Miscellaneous expenditureonattendingconferences,congresses
andmeetingsorganisedoutsidethepremisesoftheinstitution
26
2600
2620
2660.EXPENDITURE ONRESEARCH ,SURVEYSANDCONSUL­
TATIONS
Limitedconsultations ,researchandsurveys
Comprehensive Communityresearchandsurveys
FeesforphysiciansworkingwithintheframeworkoftheJRC
27. EXPENDITURE ONPUBLISHING ANDINFORMATION
•2710
2718
2719Publications
Generalpublications
Expenditureonpublishingscientificandtechnicalworks
Otherpublicationsandpublicityexpenditure
2720
2721Expenditureoninformationandparticipationinpublicevents
Expenditureoninformation,publicityandparticipationin
.publicevents
ParticipationoftheCommunitiesinexhibitions
30 EXPENDITURE ONTECHNICAL SERVICES
3010
3011Materialandequipment
Equipmentandmaterialnotsubjecttoinventory
Equipmentsubjecttoinventory
3020
•3021
3022
3023.
3024Fissilematerialsandspecialmaterials
Fissilematerials(leasing,losses,purchases)
Fuelprocessing
Fuelelementfabrication
Heavywater(leasing,losses,purchases)
Radioisotopes (leasing,losses,purchases)
-
3030Industrialpowersupply
Industrialpowersupply
3040Equipmentmaintenance
Equipmentmaintenance

OfficialJournaloftheEuropeanCommunities 819
Category Heading Description
3050Equipmenthiring
Equipmenthiring
3060Software
Software(hiring,purchases)
3070
3071
3072Maintenanceofconstructionworkandinstallation
Maintenanceofbuildings
Maintenance ofroadsandsites
Maintenance ofinstallations
40 INVESTMENT EXPENDITURE
4000
4001Purchaseofimmovableproperty
Purchaseofbuildings
Purchaseofland
4010
4011Construction
Buildingconstruction
Installationconstruction
4020
4021
4022Roadbuilding
Roads
Connecting-up costs
Sitelay-out
50 CONTRACT EXPENDITURE
5000
5001
5002
5003Contractsbackedbynationalbodies
GFK
RCN
CEN
Bélgonucléaire
5010Contractsforprovisionofservices
Contractsforprovisionofservices
5020Researchcontracts
Researchcontracts
5030Shared-expenditure contracts
Shared-expenditure contracts
5040Contractsofassociation
Contractsofassociation
5050Irradiationcontracts
Irradiationcontracts

820 OfficialJournaloftheEuropeanCommunities
Category Heading Description
60 MISCELLANEOUS EXPENDITURE
Instructionandtrainingfornon-memberofthestaff
6001 Trainingattechnicalanduniversitylevel
6002 Grants
6003 Visitingscientists
6004 Vocationaltrainingschools
II.SUBSIDIARY ALLOCATIONS
Category Heading Description
-'USEOFSTAFF,OFSCIENTIFIC ANDTECHNICAL
AUXILIARY SERVICESANDOFMAJORINSTALLATIONS
91 STAFF
9101 Staffexpenditure—JRC
9102 Staffexpenditure—centreandindirectaction
93 SCIENTIFICANDTECHNICAL SERVICES—JRC
9301 Stores
9302 Designoffices
9303 Workshops
9304 Electronics
9305 Chemistry
9309 Otherlaboratories
94 MAJORINSTALLATIONS
9401 Computercentre—Technicalandscientificwork
9402 Computercentre—Administrative work
9410 HFRReactor
9420 Ispra-IReactor
9430 ECOReactor
9440 ESSORReactor
Specialinstallations
9451 Medium-sacrivitylaboratory
9452 Euracos
9460 Majorinstallations—CBNM
9470 Majorinstallations—InstituteforTransuranium Elements