NoL336/104 OfficialJournaloftheEuropeanCommunities 31.12.75
II
(Actswhosepublicationisnotobligatory)
COUNCIL
COUNCILDECISION
of16September1975
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget,
therectifyingbudgetandthesupplementary budgetsoftheEuropeanCommunities
forthefinancialyear1971
(75/789/Euratom,ECSC,EEC)
Whereastheentryintoforceon1January1971of
theTreaty(2)of22April1970amendingcertain
budgetaryprovisionsoftheTreatiesestablishingthe
EuropeanCommunities andoftheTreaty
establishing asingleCouncilandasingle
CommissionoftheEuropeanCommunities andof
Decision70/243/ECSC,EEC,Euratom(3)of21April
1970onthereplacementoffinancialcontributions
fromMemberStatesbytheCommunities'own
resources,necessitatedtheadoptionofarectifying
budgeton1March1971(4),withanappropriation of
3909810589unitsofaccount;
Whereastwosupplementary budgets(5)(6)were
adoptedduringthefinancialyear1971,oneofwhich,
althoughitcontainednoamendedappropriations ,
increasedthenumberofposts,whiletheotherfixed
thenewinstalmentsofcommitmentappropriations
andtheannualbreakdownthereofintoresearchand
investmentexpenditure ;
WhereastheCommissionmadepaymentsrelatingto
appropriations carriedoverfromthefinancialyear
1970(orpreviousfinancialyears)froman
appropriation of2544732962unitsofaccountover
andabovetheaforementioned appropriation
amounts;THECOUNCILOFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity ,andin
particularArticle78dthereof;
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Article206thereof;
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity ,andin
particularArticle180thereof;
HavingregardtotheTreatyestablishingasingle
CouncilandasingleCommissionoftheEuropean
Communities ,andinparticularArticle20thereof;
Havingregardtothe*accountsofrevenueand
expenditureandthefinancialstatementsrelatingto
thetransactionsmadeunderthebudgetforthe
financialyear1971;
HavingregardtothereportoftheAuditBoardon
theaccountsforthefinancialyear1971,towhich
reportareannexedtherepliesoftheinstitutionsto
thecommentsconcerningthem;
WhereastheCouncilhasadoptedthebudgetofthe
EuropeanCommunities forthefinancialyear
1971(x);(2)OJNoL2,2.1.1971,p.1.
(3)OJNoL94,28.4.1970,p.19.
(4)OJNoL62,15,3.1971,p.261.
(»)OJNoL62,15.3.1971,p.1.(5)OJNoL256,19.11.1971,p.37.
(6)OJNoL263,29.11.1971,p.1.

31.12.75 OfficialJournaloftheEuropeanCommunities NoL336/105
Whereascertainappropriations availableattheclose
ofthefinancialyear1971havebeencarriedforward
tothefinancialyear1972;
Whereastheobservations andcommentsinthe
reportoftheAuditBoardontheaccountsforthe
financialyear1971containreferencestocertainirregularitiesandmistakesandwhereassuitable
actionshouldbetakenonthismatter;
Whereas,however,thegeneralimplementation bythe
Commissionofthebudgetsforthefinancialyear
1971wassuchastoentitleittobegivenadischarge
inrespectoftheimplementation ofthesebudgets,
HASDECIDED ASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservationsandcommentsinthereportoftheAudit
Boardontheaccountsforthefinancialyear1971areassetoutinAnnexI.
Article2
1.TheCouncilnotesthat:
(a)totalpaymentsmadefromappropriations forthefinancialyear1971(management
ofownresources)areasfollows:
1.administrative andoperatingexpenditure (TitlesItoIV):
(inu.a.)
—Commission 9562474216
—repaymenttoMemberStatesof10%
ofamountspaid 85879122-18
—EuropeanParliament 10638668-96
—Council 15448367-52
—CourtofJustice 2419307-64210010208-46
2.researchandinvestmentexpenditure 57907931-26
3.EuropeanSocialFund 56472770-50
4.EAGGF:
—GuaranteeSection 90000000-00
—GuidanceSection — 90000000-00
Total(a)414390910-22
(b)totalpaymentsmadefromre-enteredappropriations ,tobefinancedaccordingto
anadhocscale,areasfollows:
—EAGGF:—GuaranteeSection 6605844-00
—GuidanceSection 39967197-0046573041-00
Total(a)+(b)460963951-22

NoL336/106 OfficialJournaloftheEuropeanCommunities 31.12.75
(c)totalappropriations carriedoverfromthefinancialyear1971tothefinancialyear
1972(managementofownresources)areasfollows:
1.administrative andoperatingexpenditure (TitlesItoIV):
/(inu.a.)
—Commission 15749064-06
—repaymenttoMemberStatesof10%
oftheamountspaid 43730693-97
—EuropeanParliament 377204-44
—Council 1249786-26
—CourtofJustice 75757-0061182505-73
2.researchandinvestmentexpenditure 7102189-53
3.EuropeanSocialFund —
4.EAGGF:
—GuaranteeSection 1793585945-48
—GuidanceSection —
5.foodaid 13177000-00
Total(c)1875047640-74
(d)totalappropriations carriedoverfromthefinancialyear1971tothefinancialyear
1972,tobefinancedaccordingtoanadhocscale,areasfollows:
—EAGGF:—GuaranteeSection 118081974-03
—GuidanceSection 163312020-00281393994-03
Total(c)+(d)2156441634-77
2.TheCouncilnotesthatthesumofthetotalsunder(1)(a),(b),(c)and(d),viz:
2617405585-99unitsofaccountistobecoveredbyequivalentrevenueasfollows:
(a)inaccordancewithDecision70/243/ECSC,EEC,Euratom
(inu.a.)
—byownresources 1296098161-50
—byfinancialcontributions 923825203-702219923365-20
—byrevenueconnectedwithresearchand
investmentactivities 7916814*33
—byMemberStates'contributions tothe
Euratomcomplementary programmes
(establishedentitlements ) 26029063-15
—bytheamountoftheEuratomlevies
allocatedtoadministrative expenditure 18000000-00
—byothermiscellaneous revenue 17569308-2869515185-76
Total(a)2289438550-96

31.12.75 OfficialJournaloftheEuropeanCommunities NoL336/107
(b)inaccordancewithCouncilRegulationNo130/66/EEC(*)of26July1966onthe
financingofthecommonagriculturalpolicy(financialcontributions ):
—EAGGF:—GuaranteeSection,periods
1966/67,1967/68and1968/69124687818-03
—GuidanceSection .203279217-00327967035-03
Total(a)+(b)2617405585-99
ThecalculationofthecontributionoftheMemberStatestothefinancingofthebudget
forthefinancialyear1971isreproducedinAnnexII.
3.TheCouncilnotesthattheamountofpaymentsfromappropriations carriedover
fromthefinancialyear1970is1207909587-46unitsofaccount.
(!)OJNo165,21.9.1966,p.2965/66.

Article3
TheCouncilherebygivesadischargetotheCommissioninrespectoftheimplemen­
tationofthebudget,therectifyingbudgetandthesupplementary budgetsofthe
EuropeanCommunitiesforthefinancialyear1971,asshownbythefollowingtable:
(inu.a.)
Balancesbrought
forwardfrom
1970to1971Paymentsagainst
appropriations
broughtforwardAmountscarried
overfrom1971to
1972from
appropriations
broughtforwardCancellationsTotal
appropriations
forthefinancial
year1971Commitments
at31December1971Paymentsmadeby
31December197iBalancescarried
forwardfrom
1971to1972(»)Cancellations
1 2 3 4 5 6 7 8 9
Administrative and
operatingexpenditure
(TitlesItoIV) 11023933-62 9306280-28 1717653-34288604172-00270729711-55210010208-4661182505-73 17411457-81
Researchand
investment
expenditure 14919625-4010677448-68 4242176-7266720056-6764642478-0857907931-26 7102189-53 1709935-88
EuropeanSocial
Fund— — — — 56473500-0056472770-5056472770-50 — 729-50
EAGGF:
—Guarantee
Section
—GuidanceSection2171768742-00
330577660-501122806906-00
65118952-50258103439-001048961836-00
7355269-002727137000-00
757830517-001890191789-48
199216858-0096605844-00
39967197-001911667919-51
163312020-00718863236-49
554551300-00
Foodaid 16443000-00 — — 16443000-0013177000-00 — — 13177000-00 —
Total 2544732961-521207909587-46258103439-001078719935-063909942245-672481253607-61460963951-222156441634-771292536659-68NoL336/108
OfficialJournaloftheEuropeanCommunities 31.
12.
75(')Theamountsincolumn8donotrepresentthedifferencebetweencolumns6and7astheyincludethe'carryforwards'referredtoinArticle6(1)(b)oftheFinancialRegulationof25April1973(OJNoL116,
1.5.1973,p.1).
DoneatBrussels,16September1975.
FortheCouncil
ThePresident
M.RUMOR

31.12.75 OfficialJournaloftheEuropeanCommunities NoL336/109
ANNEX 1
PositionoftheCouncilreferredtoinArticle1
Refund,ofmembers'expenses(No40ofthereport)
TheCouncilinvitestheEconomicandSocialCommitteetotakemeasurestopreventany
futuredoublepaymentoftravelexpensesanddailyallowance.
Actionagainstthirdpartiesresponsibleforaccidents(No194(b)ofthereport)
TheCouncilinvitestheinstitutionstostudytheproblemoftheactiontobetakenagainstthird
partiesresponsibleforaccidentsinordertorecovertheremunerationpaidtoofficialsduringthe
periodofincapacity,withaviewtoestablishingcommonguidelineswhichwillenablerules
onthismattertobedrawnup.

NoL336/110 OfficialJournaloftheEuropeanCommunities 31.12.75
ANNEXII
CALCULATION OFTHECONTRIBUTION OFTHEMEMBERSTATES
TOTHEFINANCING OFTHEBUDGETFORTHEFINANCIAL YEAR1971
1.Establishingtheappropriations tobecoveredinaccordancewithDecision70/243/ECSC,
EEC,Euratom
Categoryofappropriations Amount(inu.a.)
1.Researchandinvestmentexpenditure (ChapterXXXIII):
Paymentsmade 57907931-26
Appropriations carriedforward:
—automatically 6734546-82
—others 367642-71 65010120-79
2.EuropeanSocialFund(specialTitleA) 56472770-50
3.EAGGF—GuaranteeSection(specialTitleB)1883585945-48
4.Administrative operatingexpenditure (TitlesItoIV)
PaymentsmadeAppropriations
carriedforward
Commission 95624742-16
Parliament 10638668-96
Council 15448367-52
CourtofJustice 2419307-6415749064-06
377204-44
1249786-26
75757-00
124131086-28
Foodaid —17451811-76
13177000-00141582898-04
13177000-00
5.RefundtotheMemberStates
of10%oftheamountpaid
(ChapterXIX) 85879100-18 43730693-00 129609816-15
TTotalexpenditure 2289438550-96
Categoryofrevenue Amount(inu.a.)
1.Miscellaneous revenuerelatingtoresearchandinvestmentactivities 7916814-33
2.Othermiscellaneous revenue 17569308-28
3.ECSCleviesallocatedtoadministrative expenditure 18000000-00
4.MemberStates'contributionstoEuratomcomplementary programmes
(establishedentitlements ) 26029063-15(*)
Totalrevenue 69515185-76
Difference 2219923365-20
HBelgium 2627219-05,
Germany 10662520-02,
France 1436969-93,
Italy 7928592-82,
Luxembourg 50760-52,
Netherlands 3323000-81.

31.12.75 OfficialJournaloftheEuropeanCommunities NoL336/111
2.AllocationofexpenditureinaccordancewithArticle3(2)ofDecision70/243/ECSC,EEC,
Euratom
(inu.a.)
Ownresources
paidoutContributions from
.MemberStates
accordingtoscale
Article3(2)Totalsharesof
MemberStatesRelativeshare
%
Belgium 121940122-0462820113-85184760235-89 8-3228
Germany 458894891-64303938492-02762833383-66 34-3630
France 254204490-00301167016-40555371506-40 25-0176
Italy 271198149-72186612691-15457810840-87 20-6228
Luxembourg 2188440-30 1847650-41 3966090-71 0-1787
Netherlands 187742067-8067439239-87255181307-67 11-4951
Total 1296098161-50923825203-702219923365-201000000
3.AdjustmentoftherelativeshareofeachMemberStateforthefinancialyear1971under
Article3(3)(1)ofDecision70/243/ECSC,EEC,Euratom\Revised
1970
reference
amounti1)Upper
limits
(+1%)Lower
limits
(-1-5%)Relative
share
before
adjustmentDifference :
First
allocationSecond
allocationRelative
shareafter
adjustment belowthe
lowerlimitabovethe
upperlimit
Belgium 8-25768-34028-13378-3228 +0-0174 8-3402
Germany 31-386231-700130-915434-3630 ——2-6629 — —31-7001
France 28-080028-360827-658825-0176+2-6412 — —+0-269227-9280
Italy 21-684921-901721-359620-6228+0-7368 — —+0-166821-5264
Luxembourg 0-20250-20450-19950-1787+0-0208 — —+0-00160-2011
Netherlands 10-202210-304210-049211-4951——11909 — —10-3042
Total 99-8134100-8115 98-3162100-0000+3-3988—3-8538+0-0174+0-4376100-0000
Balancetobeallocated :—0-4550 +0-4550
(*)Revisionbasedonthecompromiserelatingtothecalculationofthe1970referenceyear.

NoL336/112 OfficialJournaloftheEuropeanCommunities 31.12.75
4.Contributions oftheMemberStatestothefinancingofthebudgetforthefinancialyear1971
inaccordancewithDecision70/243/ECSC,EEC,Euratom
(%)Allocationof
expenditure1971
accordingto
relativeshareSumspaidfrom
ownresourcesContributions
chargeabletothe
financialyear1971
Belgium 8-3402 185146048-50121940122-0463205926-46
Germany 31-7001 703717926-69458894891-64244823035-05
France 27-9280 619980197-43254204490-00365775707-43
Italy 21-5264 477869583-29271198149-72206671433-57
Luxembourg 0-2011 4464265-89 2118440-30 2345825-59
Netherlands 10-3042 228745343-40187742067-8041003275-60
Total 100-0000 2219923365-201296098161-50923825203-70
5.Contributions oftheMemberStatesprovidedforinCouncilRegulationNo130/66/EEC
EAGGF,GuaranteeSectionperiods1966/67,1967/68
and1968/69(establishedentitlements )
(inu.a.)
Belgium 9922589-94
Germany 38465695-59
France 36664655-60
Italy 27319021-29
Luxembourg 272992-34
Netherlands 12042863-27EAGGF,GuidanceSection(establishedentitlements )
(inu.a.)
Belgium 16465616-58
Germany 63423115-70
France 65049349-44
Italy 41263681-04
Luxembourg 406558-44
Netherlands 16668895-80
Total124687818-03 Total203279217-00