NoL41/20 OfficialJournaloftheEuropeanCommunities 11.2.77
COUNCILDECISION
of1June1976
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget
andofthesupplementary budgetoftheEuropeanCommunitiesforthefinancial
year1974
(77/121/EEC,Euratom,ECSC)
Whereasduringthefinancialyear1974asupplemen­
tarybudget(2)wasadoptedmakingappropriations
forinternationalemergencyaidforthedeveloping
countriesmostseverelyaffectedbythecrisis;
WhereastheCommissionmadepaymentsrelatingto
appropriations carriedoverfromthefinancialyear
1973(orpreviousfinancialyears)fromanappro­
priationof1980338834unitsofaccountoverand
abovetheaforementioned appropriationamounts;THECOUNCILOFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity,andinpar­
ticularArticle78dthereof,
HavingreagardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Article206thereof,
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity,andinpar­
ticularArticle180thereof,
HavingregardtotheTreatyestablishingasingle
CouncilandasingleCommissionoftheEuropean ,
Communities ,andinparticularArticle20thereof,
Havingregardtotheaccountsofrevenueandexpen­
ditureandthefinancialstatementsrelatingtothe
transactionsmadeunderthebudgetforthefinancial
year1974,
HavingregardtothereportoftheAuditBoardon
theaccountsforthefinancialyear1974,towhich
reportareannexedtherepliesoftheinstitutionsto
thecommentsconcerningthem,
WhereastheCouncilhasadoptedthebudgetofthe
EuropeanCommunities forthefinancialyear
year1974(*);Whereascertainappropriations availableattheclose
ofthefinancialyear1974havebeencarriedforward
tothefinancialyear1975;
Whereastheobservationsandcommentsinthereport
oftheAuditBoardontheaccountsforthefinancial
year1974containreferencestocertainirregularities
andmistakes;whereassuitableactionshouldbetaken
onthismatter;
Whereas,however,thegeneralimplementation by
theCommissionofthebudgetsforthefinancialyear
1974wassuchastoentitleittobegivenadischarge
inrespectoftheimplementation ofthesebudgets,
HASDECIDEDASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservationsandcommentsinthereportoftheAudit
Boardontheaccountsforthefinancialyear1974areassetoutinAnnexI.
(!)OJNoL115,29.4.1974,p.1. (2)OJNoL347,27.12.1974,p.1.

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/21
Article2
1.TheCouncilnotesthat:
(a)totalpaymentsmadefromappropriations forthefinancialyear1974(management
ofownresources)areasfollows:
(inunitsofaccount)
1.administrative andoperatingexpenditure (TitlesItoIV):
—Commission 248408630-54
—repaymenttoMemberStatesof10%of
amountspaid 222225327-88
—EuropeanParliament 29315181-38
—Council 33402325-86
—CourtofJustice » 6451841-08539803306-74
2.researchandinvestmentexpenditure 69668995-78
3.EuropeanSocialFund 10141677-62
4.EAGGF :
—GuaranteeSection 2641828418-64
—GuidanceSection 17965351-602659793770-24
5.foodaidandemergencyfoodaid 160817691-02
Total(a)3440225441-40
(b)totalpaymentsmadefromappropriations tobefinancedaccordingtoanadhocscale
areasfollows:
aidtoredundantworkersinsulphurminesin
Italv 146492-78 146492-78
Total(a)+(b)3440371934-18
(c)totalappropriations carriedforwardfromthefinancialyear1974tothefinancialyear
1975(managementofownresources)areasfollows:
1.administrative andoperatingexpenditure (TitlesItoIV):
—Commission 6078693968
—repaymenttoMemberStatesof10%of
amountspaid 84561015-56
—EuropeanParliament 2895112-02
—Council 3382380-36
—CourtofJustice 461114-70152116562-32
2.researchandinvestmentexpenditure
EuropeanSocialFund14200540-05
315158697-31 3.

NoL41/22 OfficialJournaloftheEuropeanCommunities 11.2.77
(inunitsofaccount)
4.EAGGF:
—GuaranteeSection 796938494-26
—GuidanceSection 245580000-01
5.foodaidandinternationalemergencyaid 163526099-04
Total(c)1687520392-99
(d)totalappropriations carriedoverfromthefinancialyear1974tothefinancialyear1975
tobefinancedaccordingtoanadhocscaleareasfollows:
EAGGF:GuaranteeSection 108328-25 108328-25
Total(c)+(d)1687628721-24
2.TheCouncilnotesthatthesumofthetotalsunder(1)(a),(b),(c)and(d),viz:
5128000655-42unitsofaccount,istobecoveredbyequivalentrevenueasfollows:
(a)inaccordancewithDecision70/243/ECSC,EEC,Euratom:
—byownresources 3067700396-25
—byfinancialcontributions 1903778070*04
—bytheamountprovidedfortheappropriations
carriedforwardfromthefinancialyear1973
tothefinancialyear1974andcancelled....91011440*095062489906-38
—byrevenueconnectedwithresearchandin­
vestmentactivities 4432940-24
—byMemberStates'contributionstotheEura­
tomcomplementary programmes 10007510-75
—bytheamountoftheECSCleviesallocated
toadministrative expenditure 18000000-00
—byothermiscellaneous revenue 32815477-0265255928-01
Total(a)5127745834-39
(b)byfinancialcontributions :
—inaccordancewithArticle200(1)oftheEEC
Treaty 146492-78
—inaccordancewithCouncilRegulationNo
130/66/EECof26July1966onthefinancing
ofthecommonagriculturalpolicy(*):
EAGGF:GuaranteeSection 108328-25 254821-03
Total(a)+(b)5128000655-42
ThecalculationofthecontributionoftheMemberStatestothefinancingofthebudget
forthefinancialyear1974isreproducedinAnnexII.
3.TheCouncilnotesthattheamountofpaymentsfromappropriations carriedover
fromthefinancialyear1973is1075996586-18unitsofaccount.
Article3
TheCouncilherebygivesadischargetotheCommissioninrespectoftheimplementation
ofthebudgetandofthesupplementary budgetoftheEuropeanCommunitiesforthe
financialyear1974,asshownbythefollowingtable:
(x)OJNo165,21.9.1966,p.2965/66.

(inunitsofaccount)11.2.77 Balancesbrought
forwardfrom
1973to1974Paymentsagainst
appropriations
broughtforwardAmountscarried
overfrom1974
to1975from
appropriations
broughtforwardCancellationsTotal
appropriations
forthefinancial
year1974Commitments a
31December1974Paymentsmadeby
31December1974Balancescarried
forwardfrom
1974to1975(l)Cancellations
Administrative and
operating
expenditure (TitlesI
toIV)1 2 3 4 5 6 7 8 9
90330282-5686212224-99 4118057-57717463098-54666499652-74539949799-52152116562-3225396736-70
Researchandinvest­
mentexpenditure 9147594-74 8047720-85 — 1099873-8985607919-0072883642-1369668995-7814200540-05 1738383-17
EuropeanSocial
Fund 261976320-76227359786-88 34616533-88327800000-00269-547445-0610141677-62315158697-31 2499625-07
EAGGF:
—Guarantee
Section
—Guidance
Section854849733-90
755936214-95636031881-88
110447083-06634347725-28218817852-02
11141406-613443550000-00
325000000-003107375241-14
118706662-502641828418-64
17965351-60797046822-51
245580000-014674758-85
61454648-39
Foodaidandinter­
nationalemergency
aid 8098687-14 7897888-52— 200798-62325551953-46285159570-60160817691-02163526099-04 1208163-40
Total1980338834-051075996586-18634347725-28269994522-595224972971-004520172214-173440371934-181687628721-2496972315-58OfficialJournaloftheEuropeanCommunities NoL41/23OTheamountsincolumn8donotrepresentthedifferencebetweencolumns6and7astheyincludethe'carrvforwards'referredtoinArticle6(1)(b)ofFinancialRegulation73/91/ECSC,EEC,Euratom(OJNoL116,1.5.
1973,p.1).
DoneatBrussels,1June1976.
FortheCouncil
ThePresident
G.THORN

NoL41/24 OfficialJournaloftheEuropeanCommunities 11.2.77
ANNEXI
VIEWSOFTHECOUNCIL ASREFERRED TOINARTICLE 1
MakinguptheaccountsoftheauthoritiesandbodiesreferredtoinArticle4ofCouncil
Regulation (EEC)No729/70
TheCouncilrequeststheCommissiontoexaminethepossibilityofspeedinguptheprocedures
formakinguptheaccountsoftheauthoritiesandbodiesreferredtoinArticle4of
CouncilRegulation (EEC)No729/70of21April1970onthefinancingofthecommon
agriculturalpolicy(*)inordertocomplywiththetimelimitlaiddowninArticle5(2)(b)
thereof.
(!)OJNoL94,28.4.1970,p.13.
ANNEXII
CALCULATION OFTHECONTRIBUTION OFTHEMEMBERSTATES
TOTHEFINANCING OFTHEBUDGETFORTHEFINANCIAL YEAR1974
1.Establishingtheappropriations tobecoveredinaccordancewithDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
CategoryofexpenditurePaymentsmade
duringfinancial
yearAppropriations
carriedforward
to1975Appropriations
carriedforward
from1973
andcancelled
(tobededucted)Amount
1.Researchandinvestmentexpenditure 69668995-78 14200540-05 1099873-89 82769661-94
2.EuropeanSocialFund 10141677-62315158697-31 34616533-88 290683841-05
3.EAGGF :
—GuaranteeSection 2641828418-64796938494-26 48817852-023389949060-88
—GuidanceSection 17965351-60245580000-01 2158324-11261387027-50
4.—Administrative andoperating
expenditure :
—Commission 248408630-54 60786939-68 3248058-08 305947512-14
—Parliament 29315181-38 2895112-02 172746-52 32037546-88
—Council 33402325-86 3382380-36 212298-70 36572407-52
—CourtofJustice 6451841-08 491114-70 41876-76 6901079-02
—Foodaid 98476891-02 101516899-04 200798-62 199792991-44
—Emergencyinternationalaid 62340800-00 62009200-00 — 124350000-00
5.RefundtotheMemberStatesof10%
ofownresources 222225327-88 84561015-56 443077-51306343265-93
3440225441-401687520392-99 91011440-095036734394-30

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/25
(inunitsofaccount)
Categoryofrevenue Amount
1.Miscellaneous revenuerelatingtoresearchandinvestment
activities 4432940-24
2.Othermiscellaneous revenue 32815477-02
3.ECSCleviesallocatedtoadministrative expenditure 18000000-00
4,MemberStates'contributions toEuratomcomplementary
programmes 10007510-75(x)
65255928-01
Appropriations tobecoveredpursuanttoDecision70/243/ECSC,
EEC,Euratom 4971478466-29
t1)Establishedentitlementsonrevenueordersissued:10040372-87
Actualestablishedentitlements : 10007510-75
Stilltoberecovered : 32862-12
Belgium:
Germany :
France:
Italy:
Luxembourg :
Netherlands :
Denmark :
Ireland:
UnitedKingdom:439828-26
4311372-57
679759-88
618717-60
8018-70
3366101-44
67717-99
16891-73
531964-70
10040372-87
2.AllocationofexpenditureinaccordancewithArticle3(2)ofDecision70/243/ECSC,EEC,
Euratom,accountbeingtakenofArticles127to132oftheActofAccession
(inunitsofaccount)
s
OwnresourcespaidContribution from
MemberStates
according
toArticle3(2)scale
(Articles129and130
ofActofAccession)Totalshareof
MemberStatesRelativeshare
(%)
Belgium 215388903-22 116771748-69 332160651-91 6-6813
Denmark 52601799-02 27047913-54 79649712-56 1-6022
Germany 861368684-58 564968791-66 1426337476-24 28-6904
France 562046214-10 559816808-13 1121863022-23 22-5660
Ireland 15495845-24 6707002-95 22202848-19 0-4466
Italy 507973998-02 346879281-46 854853279-48 17-1952
Luxembourg 4457239-12 3434001-22 7891240-34 0-1587
Netherlands 297860734-80 125357733-45 423218468-25 8-5129
UnitedKingdom 490876690-00 212425077-09 703301767-09 14-1467
Total3008070108-101963408358-194971478466-29100-0000

NoL41/26 OfficialJournaloftheEuropeanCommunities 11.2.77
3.AdjustmentoftherelativeshareofeachMemberStateforthefinancialyear1974toestablishtherelativeshareofthe
newMemberStates
Relative RelativeDifference :
Relative
shareafter
adjustmentshareused
asreference
(1973)11)Upperlimits
(+1%)Lowerlimits(-1-5%)sharebefore
adjustment
(Table2)belowthe
lowerlimitabovethe
upperlimitAllocation
ofbalance
Belgium 7-1547 7-2262 7-0474 6-6813+0-3661—+0-0484 7-0958
Denmark 1-3914 1-4053 1-3705 1-6022——0-1969— 1-4053
Germany 28-2422 28-5246 27-8186 28-6904——0-1658—28-5246
France 24-0852 24-3261 23-7239 22-5660+1-1579—+0-2320 23-9559
Ireland 0-3450 0-3484 0-3398 0-4466——0-0982 — 0-3484
Italy 18-5010 18-6860 18-2235 17-1952+1-0283—+0-1437 18-3672
Luxembourg 0-1730 0-1747 0-1704 0-1587+0-0117—+0-0014 0-1718
Netherlands 9-1802 9-2720 "9-0425 8-5129+0-5296—+0-0519 9-0944
UnitedKingdom 10-9273 11-0366■-10-7634]14-1467——3-1101 —11-0366
Total100-0000 100-9999 98-5000 100-0000+3-0936—3-5710+0-4774100-0000
Balancetobeallocated :—0-4774
(l)ForthenewMemberStales,56/45thsofthe1973relativeshare.
FortheoriginalMemberStates,thebalanceinproportiontotherelativeshare.
4.Allocationofexpenditure,otherthanthatfinancedbythethreenewMemberStates,totheoriginalMemberStates
inaccordancewithArticle3(2)ofDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
Ownresources
paidoutContribution from
MemberStates
accordingto
Article3(2)scaleTotalshareof
MemberStatesRelativeshare
(%)
Belgium 215388903-22 128283066-39 343671969-61 7-9267
Germany 861368684-58 620663659-43 1482032344-01 34-1828
France 5620462.14-10 615004112-39 1177050326-49 27-1484
Italy 507973998-02 381076167-80 889050165-82 20-5058
Luxembourg 4457239-12 3773031-36 8230270-48 0-1898
Netherlands 297860734-80 137715644-80 435576379-60 10-0465
Total 2449095773-84 1886515682-17 4335611456-01 100-0000
Denmark
Ireland
UnitedKingdom1-4053%
0-3484%
11-0366%of4971478466-2969864186-89
17320630-98
548682192-41
635867010-28Totalexpenditure 4971478466-29
Sharebornebynew
MemberStates 635867010-28
Tobebornebyoriginal
MemberStates 4335611456-01 12-7903%

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/27
5.AdjustmentoftherelativesharesoftheoriginalMemberStatesforthefinancialyear1974inaccordancewiththefirst
subparagraph ofArticle3(3)ofDecision70/243/ECSC,EEC,Euratom
Relative RelativeDifference :
Relative
shareafter
adjustmentshareused
asreference
(1973)Upperlimits
(+1%)Lowerlimits
(—1-5%)sharebefore
adjustment
(Table2)belowthe
lowerlimitabovethe
upperlimitAllocation
ofbalance
Belgium 8-1921 8-2740 8-0692 7-9267+0-1425—+0-0701 8-1393
Germany 32-3373 32-6607 31-8522 34-1828——1-5221 —32-6607
France 27-5776 27-8534 27-1639 27-1484+0-0155—+0-336127-5000
Italy 21-1836 21-3954 20-8658 20-5058+0-3600—+0-208221-0740
Luxembourg 0-1981 0-2001 0-1951 0-1898+0-0053—+0-0021 0-1972
Netherlands 10-5113 10-6164 10-3536 10-0465+0-3071—+0-0752 10-4288
Total100-0000 101-0000 98-4998 100-0000+0-8304—1-5221+0-6917100-0000
Balancetobeallocated :—0-6917
6.Contributions oftheMemberStatestothefinancingofthebudgetforthefinancialyear1974
inaccordancewithDecision70/243/ECSC,EEC,Euratom,takingintoaccounttheprovisions
ofArticles127to132oftheActofAccession
(inunitsofaccount)
Allocationofexpenditure Breakdown ofrevenue
%i1) Amounts Ownresources Contributions
Belgium 7-0982 352885484-49215388903-22 137496581-27
Denmark 1-4053 69864186-89 52601799-02 17262387-87
Germany 28-4833 1416041125-99 861368684-58554672441-41
France 23-9827 1192294766-13562046214-10630248552-03
Ireland 0-3484 17320630-98 17320630-98—
Italy 18-3786 913688141-41507973998-02405714143-39
Luxembourg 0-1720 8550942-96 4457239-12 4093703-84
Netherlands 9-0949 452150995-0329786073480154290260-23
UnitedKingdom 11-0366 548682192-41548682192-41 —
Total 100-0000 4971478466-293067700396-251903778070-04
(l)ThepercentagescalculatedinTable5forthesixoriginalMemberStateshavebeenadjustedtotakeaccountofthe
enlargedCommunityofnine.

7Contributions oftheMemberStatesprovidedfor
(inunitsofaccount)
Belgium Germany France Italy Luxembourg Netherlands Total
—InArticle200(1)oftheEECTreaty 11572-93 41017-98 41017-98 41017-98 292-98 11572-93 146492-78
—InRegulationNo130/66/EEC:
EAGGF :GuaranteeSection 8612-10 33397-60 31696-84 23832-22 238-32 10551-17 108328-25
Total 20185-03 74415-58 72714-82 64850-20 531-30 22124-10 254821-03
8.Liquidassets
(inunitsofaccount.NoL41/28 OfficialJournaloftheEuropeanCommunities 11.2.77PaymentsmadeinaccordancewithArticle31
ofFinancialRegulation73/91/ECSC,EEC,
EuratomAmountsheldbythe
Commission atthe
endofthefinancial
year1973Established entitlements Difference
(b+c+d—e—f)
OwnresourcesIAdvancesOwnresources Contributions
a b c d e f g
Belgium 215388903-22 97879819-76 11036466-07 215388903-22 137496581-27 —28580295-44
Denmark 52601799-02 7855713-46 6345553-56 52601799-02 17262387-87 —3061120-85
Germany 861368684-58 441015045-01 23915157-30 861368684-58 554672441-41 —89742239-10
France 562046214-10 541420547-99 '26930388-67 562046214-10 630248552-03 —61897615-37
Ireland 15495845,-24—1185514-38 2493660-92 17320630-98— —516639-20
Italy 507973998-02 329376726-64 6850164-57 507973998-02 405714143-39 —69487252-18
Luxembourg 4457239-12 3808306-97 142913-74 4457239-12 4093703-84 —142483-13
Netherlands 297860734-80 99896997-49 9757756-21 297860734-80 154290260-23 —44635506-53
UnitedKingdom 490876690-00 —37540008-71 78978519-63 548682192-41— —16366991-49
Total 3008070108-10 1482527634-23 166450580-67 3067700396-25 1903778070-04 —314430143-29