NoL41/10 OfficialJournaloftheEuropeanCommunities 11.2.77
COUNCILDECISION
of1June1976
givingadischargetotheCommissioninrespectoftheimplementation ofthebudget
andoftherectifyingandsupplementary budgetsoftheEuropeanCommunitiesforthe
financialyear1973
(77/120/EEC,Euratom,ECSC)
THECOUNCILOFTHEEUROPEAN
COMMUNITIES ,appropriations ,increasedthenumberofposts(2),
whilethesecondtooksuitablemeasuresfollowing
thenon-accession ofNorwaytotheEuropean
Communities (3),thethirddrewthebudgetaryimpli­
cationsoftheprogrammedecisionstakenbythe
Councilon5February1973(researchandinvest­
mentappropriations )(4)andthefourthincreased
interaliatheappropriations fortheGuaranteeSection
oftheEuropeanAgricultural Guidanceand
GuaranteeFund(5);
WhereastheCommissionmadepaymentsrelatingto
appropriations carriedoverfromthefinancialyear
1972(orpreviousfinancialyears)fromanappro­
priationof1330144296unitsofaccountoverand
abovetheaforementioned appropriationamounts;HavingregardtotheTreatyestablishingthe
EuropeanCoalandSteelCommunity,andinpar­
ticularArticle78dthereof,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity,andinparticular
Article206thereof,
HavingregardtotheTreatyestablishingthe
EuropeanAtomicEnergyCommunity,andinpar­
ticularArticle180thereof,
HavingregardtotheTreatyestablishingasingle
CouncilandasingleCommissionoftheEuropean
Communities ,andinparticularArticle20thereof,
Havingregardtotheaccountsofrevenueandexpen­
ditureandthefinancialstatementsrelatingtothe
transactionsmadeunderthebudgetforthefinancial
year1973,
HavingregardtothereportoftheAuditBoardon
theaccountsforthefinancialyear1973,towhich
reportareannexedtherepliesoftheinstitutionsto
thecommentsconcerningthem,Whereascertainappropriations availableattheclose
ofthefinancialyear1973havebeencarriedforward
tothefinancialyear1974;
Whereastheobservationsandcommentsinthereport
oftheAuditBoardontheaccountsforthefinancial
year1973containreferencestocertainirregularities
andmistakes;whereassuitableactionshouldbe
takenonthismatter;
Whereas,however,thegeneralimplementation bythe
Commissionofthebudgetsforthefinancialyear
1973wassuchastoentitleittobegivenadischarge
inrespectoftheimplementation ofthesebudgets,WhereastheCouncilhasadoptedthebudgetofthe
EuropeanCommunities forthefinancialyear
1973(*);
Whereasfourrectifyingandsupplementary budgets
wereadoptedduringthefinancialyear1973,the
firstofwhich,althoughitcontainednoamended
(2)OJNoL172,28.6.1973,p.11.
(3)OJNoL318,19.11.1973,p.1.
(4)OJNoL366,31.12.1973,p.1.
(*)OJNoL307,31.12.1972,p.1. (5)OJNoL367,31.12.1973,p.1.

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/11
HASDECIDEDASFOLLOWS :
Article1
TheviewsoftheCouncilontheobservationsandcommentsinthereportoftheAudit
Boardontheaccountsforthefinancialyear1973areassetoutinAnnexI.
Article2
1.TheCouncilnotesthat:
(a)totalpaymentsmadefromappropriations forthefinancialyear1973(managementof
ownresources)areasfollows:
(inunitsofaccount)
1.administrative andoperatingexpenditure (TitlesItoIV):
—Commission 176404814*52
—repaymenttoMemberStatesof10%of
amountspaid 187895356*52
—EuropeanParliament 21433333*99
—Council 25242544*68
—CourtofJustice 5084918*44416060968*15
2.researchandinvestmentexpenditure 60773301*29
3.EuropeanSocialFund 20972775*56
4.EAGGF:
—GuaranteeSection 2978340165*54
—GuidanceSection 4797535*002983137700*54
5.foodaid 52784339*76
Total(a)3533729085*30
(b)totalpaymentsmadefromappropriations tobefinancedaccordingtoanadhocscale
areasfollows:
aidtoredundantworkersinsulphurminesin
Italy 21370290213702*90
Total(a)+(b)3533942788*20

NoL41/12 OfficialJournaloftheEuropeanCommunities 11.2.77
c)totalappropriations carriedforwardfromthefinancialyear1973tothefinancialyear
1974(managementofownresources)areasfollows:
(inunitsofaccount)
1.administrative andoperatingexpenditure (TitlesItoIV):
—Commission 22451405*54
—repaymenttoMemberStatesof10%of
amountspaid 62203454-16
—EuropeanParliament 1610865-12
—Council 3322850-84
—CourtofJustice 741706-9090330282-56
2.researchandinvestmentexpenditure 9147594-74
3.EuropeanSocialFund 261976320-76
4.EAGGF:
—GuaranteeSection 684849733-90
—GuidanceSection 178002465-00
5.foodaid 8098687-14
Total(c)1232405084-10
(d)totalappropriations carriedoverfromthefinancialyear1973tothefinancialyear
1974tobefinancedaccordingtoanadhocscaleareasfollows:
EAGGF:GuaranteeSection 170000000-00170000000-00
Total(c)+(d)1402405084-10
2.TheCouncilnotesthatthesumofthetotalsunder(1)(a),(b),(c)and(d),viz:
4936347872-30unitsofaccount,istobecoveredbyequivalentrevenueasfollows:
(a)inaccordancewithDecision70/243/ECSC,EEC,Euratom:
—byownresources 2496557331-49
—byfinancialcontributions 2087329476-14
—bytheamountprovidedfortheappropriations
carriedforwardfromthefinancialyear1972
tothefinancialyear1973andcancelled....125120107-804709006915-43
—byrevenueconnectedwithresearchandin­
vestmentactivities 5196049-45
—byMemberStates'contributionstotheEura­
tomcomplementary programmes 10355566-41
—bytheamountoftheECSCleviesallocatedto
administrative expenditure 18000000-00
—byothermiscellaneous revenue 23575638*1157127253-97
Total(a)4766134169*40

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/13
(inunitsofaccount)
(b)byfinancialcontributions :
—inaccordancewithArticle200(1)oftheEEC
Treaty 213702*90
—inaccordancewithCouncilRegulationNo
130/66/EECof26July1966onthefinancing
ofthecommonagriculturalpolicy(*):
EAGGF:GuaranteeSection 170000000-00170213702-90
Total(a)+(b)4936347872-30
ThecalculationofthecontributionoftheMemberStatestothefinancingofthebudget
forthefinancialyear1973isreproducedinAnnexII.
3.TheCouncilnotesthattheamountofpaymentsfromappropriations carriedover
fromthefinancialvear1972is470655200-71unitsofaccount.
Article3
TheCouncilherebygivesadischargetotheCommissioninrespectoftheimplementation
ofthebudgetandoftherectifyingandsupplementary budgetsoftheEuropeanCommunities
forthefinancialyear1973,asshownbythefollowingtable:
(x)OJNo165,21,9,1966,p.2965/66,

(inunitsofaccount)NoL41/14Balancesbrought
forwardfrom
1972to1973Paymentsagainst
appropriations
broughtforwardAmountscarried
overfrom1973
to1974from
appropriations
broughtforwardCancellationsTotal
appropriations
forthefinancial
year1973Commitments at
31December1973Paymentsmadeby
31December1973
or
15February1974Balancescarried
forwardfrom
1973to1974t1)Cancellations
1 2 3 4 5 6 7 8 9
Administrative and
operating
expenditure (TitlesI
toIV) 66043244-9863371232-64 2672012-34532526641-00504880377-69416274671-0590330282-5625921687-39
Researchandinvest­
mentexpenditure 12270079-0511493089-99 — 776989-0674686830-0069795449-4360773301-29 9147594-744765933-97
EuropeanSocial
Fund 42692682-6628963595-44 — 13729087-22282950000-00242236764-8620972775-56261976320-76 903-68
EAGGF:
—Guarantee
Section
—Guidance
Section410301475-72
716013813-90195857119-20
118936412-52577933749-95214444356-52
19143651-433833195415-00
350000000-003663189899-44
6613999-002978340165-54
4797535-00854849733-90
178002465-005515-56
167200000-00
Foodaid 82823000-0052033750-92 — 30789249-0861134985-0060883026-9052784339-76 8098687-14 251958-10
Total 1330144296-31470655200-71577933749-95281555345-655134493871-004547599517-323533942788-201402405084-10198145998-70OfficialJournaloftheEuropeanCommunities
()Theamountsincolumn8donotrepresentthedifferencebetweencolumns6and7astheyincludethe'carryforwards'referredtoinArticle6(1)(b)ofFinancialRegulation73/91/ECSC,EEC,Euratom(OJNoL116,1.5.
1973,p.1).
DoneatBrussels,1June1976.
FortheCouncil
ThePresident
G.THORN11.2.77

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/15
ANNEXI
VIEWSOFTHECOUNCILASREFERREDTOINARTICLE1
MakinguptheaccountsoftheauthoritiesandbodiesreferredtoinArticle4ofRegulation
(EEC)No729/70
TheCouncilrequeststheCommissiontoexaminethepossibilityofspeedinguptheprocedures
formakinguptheaccountsoftheauthoritiesandbodiesreferredtoinArticle4ofCouncil
Regulation (EEC)No729/70of21April1970onthefinancingofthecommonagricultural
policy(x)inordertocomplywiththetimelimitlaiddowninArticle5(2)(b)thereof.
(x)OJNoL94,28.4.1970,p.13.
ANNEXII
CALCULATION OFTHECONTRIBUTION OFTHEMEMBERSTATES
TOTHEFINANCING OFTHEBUDGETFORTHEFINANCIAL YEAR1973
1.Establishingtheappropriations tobecoveredinaccordancewithDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
CategoryofexpenditurePaymentsmade
duringfinancial
yearAppropriations
carriedforward
to1974Appropriations
carriedforward
from1972
andcancelled
(tobededucted)Amount
1.Researchandinvestmentexpenditure 60773301-29 9147594-74 776989-06 69143906-97
2.EuropeanSocialFund 20972775-56 261976320-76 13729087-22269220009-10
3.EAGGF:
—GuaranteeSection 2978340165-54684849733-90 69444356-523593745542-92
—GuidanceSection 4797535-00 178002465-00 7708413-60 175091586-40
4.—Administrative andoperating
expenditure :
—Commission 176404814-52 22451405-54 1658379-18 197197840-88
—Parliament 21433333-99 1610865-12 206686-30 22837512-81
—Council 25242544-68 3322850-84 673026-14 27892369-38
—CourtofJustice 5084918-44 741706-90 133920-72 5692704-62
—Foodaid 52784339-76 8098687-14 30789249-08 30093777-82
5.RefundtotheMemberStatesof10%
ofownresources 187895356-52 62203454-16 —0-02250098810-70
3533729085-30 1232405084-10 125120107-804641014061-60

NoL41/16 OfficialJournaloftheEuropeanCommunities 11.2.77
(inunitsofaccount)
Categoryofrevenue Amount
1.Miscellaneous revenuerelatingtoresearchandinvestmentactivi­
ties 5196049-45
2.Othermiscellaneous revenue 23575638-11
3.ECSCleviesallocatedtoadministrative expenditure 18000000-00
4,MemberStates'contributions toEuratomcomplementary pro­
grammes 10355566-41(x)
57127253-97
Appropriations tobecoveredpursuanttoDecision70/243/ECSC,
EEC,Euratom4583886807-63
I1)Establishedentitlementsonrevenueordersissued:11117404-49
Actualestablishedentitlements : 10355566-41
Stilltoberecovered : 761838-08
Belgium: 562123-79
Germany: 4847142-52
France: 610909-87
Italy: 1089156-97
Luxembourg : 10434-46
Netherlands :3596699-24
Denmark : 44074-22
Ireland: 10894-86
UnitedKingdom :345968-56
11117404-49
2.AllocationofexpenditureinaccordancewithArticle3(2)ofDecision70/243/ECSC,EEC,
Euratom,accountbeingtakenofArticles127to132oftheActofAccession
(tnunitsofaccount)
OwnresourcespaidContribution from
MemberStates
according
toArticle3(2)scale
(Articles129and130
ofActofAccession)Totalshareof
MemberStatesRelativeshare
(%)
Belgium 175721966-46 127678478-13303400444-59 6-6188
Denmark 38631769-46 23114045-25 61745814-71 1-3470
Germany 731213597-45617735902-211348949506-66 29-4281
France 448675801-04612102513-171060778314-21 23-1415
Ireland 12686667-00 5731531-55 18418198-55 0-4018
Italy 403524327-18379277053-05782801*380-23 17-0772
Luxembourg 2969206-70 3754205-36 6723412-06 0-1467
Netherlands 280607612-28137066079-53417673691-81 9-1118
UnitedKingdom 401866226-03 181529818-78583396044-81 12-7271
Total2495897173-602087989634-034583886807-63100-0000

11.2.77 OfficialJournaloftheEuropeanCommunities NoL41/17
3.AdjustmentoftherelativeshareofeachMemberStateforthefinancialyear1973toestablishtherelativeshareofthe
newMemberStates
Reference
amount
for1972Upper
limits
(+1%)Lower
limits(-1-5%)RelativeDifference :
Relative
shareafter
adjustmentsharebefore
adjustment
(Table2}belowthe
lowerlimitabovethe
upperlimitAllocation
ofbalance
Belgium 7-4334 7-5077 7-3219 6-6188+0-7031—+0-0535 7-3754
Denmark 1-1070 1-1181 1-0904 1-3470——0-2289— 1-1181
Germany 28-7912 29-0791 28-3593 29-4281——0-3490—29-0791
France 24-9580 25-2076 24-5836 23-1415+1-4421—+0-256824-8404
Ireland 0-2745 0-2772 0-2704 0-4018— 0-1246— 0-2772
Italy 19-2038 19-3958 18-9157 17-0772+1-8385—+0-1591 19-0748
Luxembourg 0-1795 0-1813 0-1768 0-1467+0-0301—+0-0016 0-1784
Netherlands 9-3586 9-4522 9-2182 9-1118+0-1064—+0-0575 9-2757
UnitedKingdom 8-6940 8-7809 8-5636 12-7271——3-9462— 8-7809
Total100-0000 100-9999 98-4999 100-0000+4-1202—4-6487+0-5285100-0000
Balancetobeallocated :—0-5285
4.Allocationofexpenditure,otherthanthatfinancedbythethreenewMemberStates,totheoriginalMemberStatesin
accordancewithArticle3(2)ofDecision70/243/ECSC,EEC,Euratom
(inunitsofaccount)
Ownresources
paidoutContribution from
MemberStates
accordingto
Article3(2)scaleTotalshareof
MemberStatesRelativeshare
(%)
Belgium 175721966-46 141080198-89 316802165-35 7-6942
Germany 731213597-45 682579197-57 L413792795-02 34-3368
France 448675801-04 676355071-15 1125030872-19 27-3237
Italy 403524327-18 419091179-05 822615506-23 19-9789
Luxembourg 2969206-70 4149417-61 7118624-31 0-1729
Netherlands 280607612-28 151453742-93 432061355-21 10-4935
Total 2042712511-11 2074708807-20 4117421318-31 100-0000
4583886807-63 Denmark
Ireland
UnitedKingdom1-1181%
0-2772%
8-7809%
10-1762%of4583886807-6351252438-40
12706534-23
402506516-69
466465489-32Totalexpenditure
Sharebornebynew
MemberStates
Tobebornebyoriginal
MemberStates466465489-32
4117421318-31

NoL41/18 OfficialJournaloftheEuropeanCommunities 11.2.77
5.AdjustmentoftherelativesharesoftheoriginalMemberStatesforthefinancialyear1973inaccordancewiththefirst
subparagraph ofArticle3(3)ofDecision70/243/ECSC,EEC,Euratom
Reference
amount
for1972Upper
limits
(+1%)Lower
limits
{—1-5%)Relative
sharebefore
adjustment
(Table4)Difference :
First
allocationSecond
allocationRelative
shareafter
adjustment belowthe
lowerlimitabovethe
upperlimit
Belgium 8-26628-34898-1422 7-6942+0-4480— —+0-04998-1921
Germany 32-017132-337331-5368 34-3368 ——1-9995 — —32-3373
France 27-754428-031927-3381 27-3237+0-0144— —+0-239527-5776
Italy 21-355521-569121-0352 19-9789+1-0563— —+0-148421-1836
Luxembourg 0-19960-20160-1966 0-1729+0-0237— —+0-00150-1981
Netherlands 10-407210-511310-2511 10-4935 — —+0-0178—10-5113
Total100-0000101-0001 98-5000100-0000+1-5424—1-9995+0-0178+0-4393100-0000
Balancetobeallocated:—0-4571 +0-4571
6.Contributions oftheMemberStatestothefinancingofthebudgetforthefinancialyear1973
inaccordancewithDecision70/243/ECSC,EEC,Euratom,takingintoaccounttheprovisions
ofArticles127to132oftheActofAccession
(inunitsofaccount)
Allocationofexpenditure Breakdownofrevenue
%0 Amounts Ownresources Contributions
Belgium 7-3585 337305310-74175721966-46161583344-28
Denmark 1-1181 51252438-40 38631769-46 12620668-94
Germany 29-0466 1331463265-46731213597-45600249668-01
France 24-7712 1135483768-89448675801-04686807967-85
Ireland 0-2772 12706534-23 12706534-23—
Italy 19-0279 872217397-87403524327-18468693070-69
Luxembourg 0-1779 8154734-63 2969206-70 5185527-93
Netherlands 9-4417 432796840-72280607612-28152189228-44
UnitedKingdom 8-7809 402506516-69402506516-69—
Total 100-0000 4583886807-632496557331-492087329476-14
(*)ThepercentagescalculatedinTable5forthesixoriginalMemberStateshavebeenadjustedtotakeaccountofthe
enlargedCommunityofnine.

7.Contributions oftheMemberStatesprovidedfor
(inunttsofaccount)11.2.77
Belgium Germany France Italy Luxembourg Netherlands Total
—InArticle200(1)oftheEECTreaty 16882-53 59836-81 59836-81 59836-81 427-41 16882-53 213702-90
—InRegulationNo130/66/EEC:
EAGGF:GuaranteeSection 14242508-0050411015-0038931173-0044000877-00 258550-00 22155877-00170000000-00
Total14259390-5350470851-8138991009-8144060713-81 258977-41 22172759-53170213702-90
8.Liquidassets
(inunitsofaccount)OfficialJournaloftheEuropeanCommunitiesPaymentsmadeinaccordancewithArticle
31ofFinancialRegulation73/91/ECSC,
EEC,EuratomAmountsheldbythe
Commission atthe
endofthefinancialEstablishedentitlements
Difference
(b+c+d—e—f)
Ownresources Advancespaidyear1972
Ownresources Contributions
a b c d e ƒ g
Belgium 175721966-46 160566466-53 12053353-82 175721966-46 161583344-28 11036466-07
Denmark 38631769-46 18966222-50— 38631769-46 12620668-94 6345553-56
Germany 731213597-45 547996620-73 76168204-58 731213597-45 600249668-01 23915157-30
France 448675801-04 684067388-98 29670967-54 448675801-04 686807967-85 26930388-67
Ireland 12686667-00 2513528-15— 12706534-23— 2493660-92
Italy 403524327-18 431141458-44 44401776-82 403524327-18 468693070-69 6850164*57
Luxembourg 2969206-70 5181117-00 147324-67 2969206-70 5185527-93 142913-74
Netherlands 280607612-28 138016973-17 23930011-48 280607612-28 152189228-44 9757756-21
UnitedKingdom 401866226-03 79618810-29— 402506516-69— 78978519-63
Total2495897173-60 ■2068068575-79 186371638-91 2496557331-49 2087329476-14 166450580-67NoL41/19