REPORT ON BUDGETARY AND FINANCIAL MANAGEMENT

SECTION I: EUROPEAN PARLIAMENT

FINANCIAL YEAR 2019

(2020/C 239/01)

CONTENTS

INTRODUCTION 2

I. OVERVIEW OF PARLIAMENT’S ACTIVITIES IN 2019 2

II. EVOLUTION OF SECTION 1 OF THE EU BUDGET UNDER HEADING 5 (PARLIAMENT’S BUDGET) OVER THE PAST FIVE YEARS OF THE MFF 2014–2020 3

III. BUDGET IMPLEMENTATION IN 2019 4

A. Initial budget and amending budgets 6

B. Commitments and payments 6

C. Carryovers from 2019 to 2020 6

D. Use of carryovers from 2018 to 2019 6

E. Revenue 7

F. Appropriations from assigned revenue 7

G. Cancellations of appropriations for the year 8

H. Transfers 8

I. Budget implementation by chapter 9

LIST OF TABLES AND FIGURES 11

ANNEXES 11

ANNEX I – Overview of C transfers during the financial year 2019 12

ANNEX II – Overview of P transfers during the financial year 2019 20

ANNEX III – Implementation of appropriations during 2019 24

ANNEX IV – Implementation of appropriations carried over from the previous year 32

ANNEX V – Implementation of appropriations from internal assigned revenue 39

ANNEX VI – Revenue in 2019 47

ANNEX VII – ADENAUER II project — key figures 50

INTRODUCTION

1. This report analyses the European Parliament’s budgetary and financial management during the financial year 2019. It outlines the use made of financial resources and the events which had a significant influence on activities during the year.

2. The report has been drawn up in accordance with Article 249 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council ( 1 ) , hereinafter referred to as ‘the Financial Regulation’. The analysis is based on the provisional accounts established by the Accounting Officer.

I. OVERVIEW OF PARLIAMENT’S ACTIVITIES IN 2019

3. The European elections in May split 2019 in two halves for the Parliament: the first focused on adopting legislation, the second on starting up a new parliamentary term.

4. More than 50 % of EU citizens eligible to vote took part in the elections, the highest turnout in 20 years and the first time since the first direct elections in 1979 that turnout has increased. Parliament’s election and information campaign contributed to this positive development.

5. Parliament saw intensified legislative work before the end of the legislative term, with a large number of legislative files submitted end 2018 or early 2019. Key legislation included new laws on a raft of issues including plastics, road safety and copyright.

6. The 9th legislature of the European Parliament was constituted on 2 July 2019. The percentage of new Members lay with 61 % substantially above the past terms and the assumed 50 % on which basis Parliament’s 2019 budget had been established.

7. The new parliament is composed of seven political groups — one less than the previous legislature.

8. The preparation of the withdrawal of the United Kingdom from the EU (Brexit) continued to have a considerable impact on committee secretariats, research units and horizontal services of Parliament’s political Directorates General.

9. The postponement of the Brexit date at several occasions during 2019 had an important impact on Parliament’s 2019 budget. The initial budget had been established on the assumption of the Brexit being effective as of 30 March 2019. On 22 March 2019, the European Council adopted a decision on extending the period under Article 50(3)TFEU until 22 May 2019. At a special summit of 10 April 2019, EU leaders agreed an extension until the end of October 2019. On 29 October, the European Council adopted a decision to extend the Brexit date until 31 January 2020.

10. European elections had also to be held in the United Kingdom and Parliament extended its communication campaign to the United Kingdom. Salaries and allowances of British Members and their Assistants were paid for a longer period than initially foreseen. Two successive draft amending budgets were proposed to address inter alia the immediate financial consequences of the withdrawal, however the budgetary authority was not in a position to adopt these due to objections in other areas.

11. The above mentioned events led to a substantially higher number and total amount of necessary budgetary transfers within Parliament’s budget. Details are presented in Section H of this report.

12. The rationalisation and modernisation of key areas of Parliament’s Administration continued (building policy; IT modernisation; environmental policy and staff policy). Within the structure of the ‘Strategic Execution Framework’ — the management tool that guides the work in the European Parliament in this modernisation process — the transition occurred from the 2017–2019 projects to the future set of strategic assignments for 2019–2021.

13. On 11 March 2019, the Bureau endorsed a new approach to future property market propositions for Liaison Offices and Europa Experience spaces. The Parliament should take the lead in interinstitutional cooperation in this area.

14. During 2019, property planning continued for Paris and Rome and began for Warsaw, Prague, Stockholm and Helsinki. For Dublin, a negotiated procurement procedure was launched in August 2019. A new Europa Experience opened in Copenhagen. Infrastructure works were realised in Tallinn.

15. Concerning the Jean Monnet House in Bazoches, France, prospecting of the local market for the purchase of a land with a house on the adjacent plot was launched in October 2019. The design studies for the accommodation structure have been launched and the building permit has been obtained. The call for tenders for the construction works was launched in December 2019.

16. Final installation works of the MONTOYER 63 building in Brussels were completed in 2019 and the building was put in use.

17. The ADENAUER II project constitutes the main axis of Parliament’s property policy in Luxembourg. The new ADENAUER II building will consolidate activities in Luxembourg in one building complex with a view to rationalising costs. Overall completion of the works is scheduled for end of June 2023. End of 2019, the first parts of the building were put into use. Following the Bureau decision of 6 July 2015, the decision on the future of the old ADENAUER building is left for the beginning of the term which started in July 2019. As in previous years, the Committee on Budgets authorised in 2019 a mopping-up transfer for the pre-financing of the project. This transfer amounted to approximately EUR 31 million (see Section III. H. on transfers). Following Recommendation 3 of the Court of Auditors Special Report 34/2019 on office accommodation of EU institutions, a detailed overview of the financing of the ADENAUER II building project is annexed to this report (Annex VII).

18. Parliament’s Financial Management System (FMS) was successfully completed in 2019 and went live for the financial year 2020. The IT modernisation continued with the renewal of obsolete hardware and an important number of strategic projects in the areas e-Parliament, mobile environment for Members and staff.

19. The European Parliament uses the Eco-Management and Audit Scheme (EMAS), which is a management instrument of the European Union for private and public organisations to evaluate and improve their environmental performance in accordance with the EMAS Regulation 1221/2009 of the European Parliament and of the Council ( 2 ) . The European Parliament is EMAS-registered at all three places of work since December 2007.

20. When the Staff Regulations of Officials were revised and the 2014–2020 Multiannual Financial Framework (MFF) was adopted, an interinstitutional agreement was concluded in which provision was made for reducing posts on each institution’s establishment plan by 1 % annually over five years. Due to specific new needs arising within Parliament, measures to cut posts were extended for a further year until 2020. For 2019, overall 50 posts were abolished in the establishment plan. Temporary posts of political groups increase by 32 posts and other temporary posts by 5 posts while the number of permanent posts decreased by 87 posts.

21. Throughout the year of 2019, work on the Multiannual Financial Framework (MFF) 2021–2027 continued. On 10 October 2019, the European Parliament adopted a resolution in which it confirmed and updated its negotiating mandate on the revenue and expenditure side of the MFF and called for immediate start of interinstitutional negotiations. An agreement has not been reached in 2019.

II. EVOLUTION OF SECTION 1 OF THE EU BUDGET UNDER HEADING 5 (PARLIAMENT’S BUDGET) OVER THE PAST FIVE YEARS OF THE MFF 2014–2020

Increase in the budget by comparison with the Multiannual Financial Framework Year 2015 2016 2017 2018 2019 EP budget (EUR m) 1 795 1 838 1 910 1 951 1 997 Δ% 2,2 % 2,4 % 3,9 % 2,2 % 2,4 % MFF heading 5 (EUR m) 9 076 9 483 9 918 10 346 10 786 Δ% 4,1 % 4,5 % 4,6 % 4,3 % 4,2 % EP share of heading 5 19,8 % 19,4 % 19,3 % 18,9 % 18,5 %

III. BUDGET IMPLEMENTATION IN 2019

22. Parliament’s final appropriations for 2019 totalled EUR 1 996 978 262, or 18,5 % of heading 5 of the Multiannual Financial Framework ( 3 ) . Table 1 below provides an overview of the implementation of Parliament’s budget in the financial year 2019. Table 1 Use of appropriations Appropriation type 2019 appropriations 2018 appropriations Change (EUR or %) (EUR or %) 2019/2018 Appropriations Initial appropriations 1 996 978 262 1 950 687 373 2,4 % Final appropriations 1 996 978 262 1 950 687 373 2,4 % Implementation for the year Commitments 1 973 232 524 1 934 477 627 2,0 % As a % of final appropriations 98,8 % 99,2 % — Payments 1 698 971 864 1 636 858 018 3,8 % As a % of commitments 86,1 % 84,6 % — Carryovers to following year Automatic carryovers to following year (4) 274 260 660 299 095 028 -8,3 % As a % of final appropriations 13,7 % 15,3 % — As a % of commitments 13,9 % 15,4 % — Non-automatic carryovers (uncommitted appropriations carried over to following year) (5) 0 0 — As a % of final appropriations 0,0 % 0,0 % Cancellations Appropriations cancelled 23 745 738 16 209 746 46,5 % As a % of final appropriations 1,2 % 0,8 % — Carryovers from previous year Automatic carryovers from previous year 299 095 028 289 785 291 3,2 % Payments against those carryovers 284 096 642 266 834 198 6,5 % As a % of carryovers 95,0 % 92,1 % — Amount cancelled 14 998 386 22 951 093 -34,7 % Appropriations from assigned revenue for the year Appropriations from assigned revenue for the year 36 566 236 30 783 590 18,8 % Commitments 13 438 997 14 231 422 -5,6 % As a % of appropriations from assigned revenue 36,8 % 46,2 % — Payments 9 775 076 9 619 557 1,6 % As a % of commitments against assigned revenue 72,7 % 67,6 % — Carryover of appropriations available to the following year 23 127 239 16 552 168 39,7 % Carryover of commitments from assigned revenue carried over to the following year 3 663 921 4 611 865 -20,6 % Appropriations from internal assigned revenue (6) carried over from the previous year Appropriations from assigned revenue carried over from the previous year 12 436 430 31 932 985 -61,1 % Commitments 12 317 386 31 880 012 -61,4 % As a % of appropriations from assigned revenue carried over 99,0 % 99,8 % — Payments 9 065 974 9 863 903 -8,1 % As a % of commitments 73,6 % 30,9 % — Cancellations 119 044 52 973 124,7 % Carryover of commitments from assigned revenue carried over to the following year 3 251 412 22 016 109 -85,2 % Appropriations from internal assigned revenue from lettings and the sale of buildings and land (7) carried over from the previous year Appropriations from assigned revenue carried over from the previous year 9 370 364 8 696 703 7,7 % Commitments 7 123 683 3 472 236 105,2 % As a % of appropriations from assigned revenue carried over 76,0 % 39,9 % — Payments 7 041 933 2 896 017 143,2 % As a % of commitments 98,9 % 83,4 % — Carryover of appropriations available to the following year 2 246 680 5 224 467 -57,0 % Carryover of commitments from assigned revenue carried over to the following year 81 750 576 219 -85,8 % Commitments from assigned revenue carried over from the previous year Commitments from assigned revenue carried over from the previous year 27 204 194 6 740 289 303,6 % Payments 26 116 825 5 929 106 340,5 % As a % of commitments 96,0 % 88,0 % — Carryover of commitments from assigned revenue carried over to the following year (revenue from lettings) 80 878 30 159 168,2 % Cancellation of commitments 1 006 490 781 024 28,9 %

A. Initial budget and amending budgets

23. The initial and final appropriations in Parliament’s budget for 2019 amounted to EUR 1 996 978 262. This represented a 2,4 % increase over the 2018 final budget (EUR 1 950 687 373).

B. Commitments and payments

24. Commitments totalled EUR 1 973 232 524, accounting for 98,8 % of final appropriations (2018: 99,2 %). Payments totalled EUR 1 698 971 864, or 86,1 % of commitments entered into (2018: 84,6 %).

C. Carryovers from 2019 to 2020

25. Automatic carryovers to financial year 2020 totalled EUR 274 260 660, accounting for 13,9 % of the total appropriations committed (2018: 15,4 %). There were no non-automatic carryovers from 2019 to 2020.

D. Use of carryovers from 2018 to 2019

26. Automatic carryovers to 2019 totalled EUR 299 095 028 (2018: EUR 289 785 291). Payments against those carryovers stood at EUR 284 096 642, or 95,0 % (2018: 92,1 %). Appropriations cancelled thus totalled EUR 14 998 386, a 34,7 % decrease compared to 2018 (EUR 22 951 093). The bulk of the cancellations was made against Article 2 0 0 ‘Buildings’, Article 3 2 4 ‘Production and dissemination’, Article 2 0 2 ‘Expenditure on buildings’, Article 1 0 0 ‘Salaries and allowances’, Article 2 1 0 ‘Computing and Telecommunications’, Article 4 0 0 ‘Current administrative expenditure and expenditure relating to the political and information activities of the political groups and non-attached Members’ and Article 2 1 4 ‘Technical equipment and installations’. Cancellations against those seven articles accounted for 76 % of the total amount cancelled.

E. Revenue

27. Total revenue entered in the accounts as at 31 December 2019 was EUR 207 521 070 (2018: EUR 193 998).

28. Table 2 provides a breakdown, by chapter, of movement in revenue between 2018 and 2019. Table 2 Movement in revenue between 2018 and 2019 Chapter Heading 2019 (EUR) 2018 (EUR) Difference (EUR) Change 2019/2018 4 0 Miscellaneous taxes and deductions 94 368 769 87 502 544 6 866 225 8 % 4 1 Contributions to the pension scheme 75 256 197 74 790 660 465 537 1 % Title 4 — Revenue accruing from persons working with the institutions and other Union bodies 169 624 965 162 293 204 7 331 761 5 % 5 0 Proceeds from the sale of movable property (supply of goods) and immovable property 14 600 0 14 600 — 5 1 Proceeds from letting 3 715 141 (8) 3 518 901 196 240 6 % 5 2 Revenue from investments or loans granted, bank and other interest 1 887 1 874 13 1 % 5 5 Revenue from the proceeds of services supplied and work carried out 13 978 421 (8) 5 682 915 8 295 506 146 % 5 7 Other contributions and refunds in connection with the administrative operation of the institution 9 050 157 (8) 7 464 437 1 585 720 21 % 5 8 Miscellaneous payments 1 062 266 (8) 0 1 062 266 — Title 5 — Revenue accruing from the administrative operation of the institution 27 822 471 16 668 127 11 154 344 67 % Title 6 — Contributions and refunds in connection with Union agreements and programmes 8 760 095 (8) 14 117 337 -5 357 242 - 38 % Title 9 — Miscellaneous revenue 1 313 538 920 241 393 297 43 % Total 207 521 070 193 998 910 13 522 160 7 %

F. Appropriations from assigned revenue

29. Assigned revenue made available in 2019 totalled EUR 36 566 236 (2018: EUR 30 783 590). Commitments totalled EUR 13 438 997, i.e. 36,8 % commitment rate (2018: 46,2 %). Payments totalled EUR 9 775 076, accounting for 72,7 % of the commitments entered into (2018: 67,6 %).

G. Cancellations of appropriations for the year

30. The sum of EUR 23 745 738 (2018: EUR 16 209 746), representing 1,2 % of final appropriations (2018: 0,8 %), was cancelled.

H. Transfers

31. During the financial year, 18 C transfers (including what is termed the ‘mopping-up’ transfer) were approved in accordance with Articles 31 and 49 of the Financial Regulation. They totalled EUR 76 028 316, which is 3,8 % of final appropriations (in 2018: eleven C transfers accounting for 2,7 % of final appropriations). Three out of these 18 C transfers are linked to Brexit and amount to a total of EUR 19 230 000. Table 3 Analysis of C transfers by expenditure category and purpose Expenditure category receiving transfer Purpose Transfer Amount transferred (EUR) As a % of amounts transferred Buildings policy ADENAUER II building project C19 30 990 016 40,8 % Building Maintenance C9 3 471 000 4,6 % Buildings policy — Total 34 461 016 45,3 % Members Impact of Brexit postponement: Provision of means for salaries and allowances of Members elected in the United Kingdom and their assistants C5, C15 16 190 000 21,3 % Salaries and allowances of Members C8 5 082 000 6,7 % Members — Total 21 272 000 28,0 % IT Infrastructure IT infrastructure and technical equipment C10, C14, C18 7 090 000 9,3 % IT infrastructure — Total 7 090 000 9,3 % Personnel and other staff Reinforcement of budgetary envelope for contract agents C1, C7 5 316 300 7,0 % Training C3 100 000 0,1 % Payment of an allowance under Article 50 of the Staff Regulations C6 100 000 0,1 % Personnel and other staff — Total 5 516 300 7,2 % Information Impact of Brexit postponement (EU election information campaign and other costs such as maintaining the liaison office, media monitoring) C16 2 950 000 3,9 % Renewal of audiovisual equipment C17 1 400 000 1,8 % Publications C14 50 000 0,1 % Information — Total 4 400 000 5,8 % Multilinguism External interpretation C11 1 800 000 2,4 % Multilinguism — Total 1 800 000 2,4 % Other expenditure Documentation C16 635 000 0,9 % Acquisition of expertise and Support for democracy and capacity-building for the Parliaments of third countries C4 400 000 0,5 % Organisation of Meetings C12 300 000 0,4 % Brexit — additional group visits from the United Kingdom C5 90 000 0,1 % Delivery charges C2 64 000 0,1 % Other expenditure — Total 1 489 000 2,0 % Total 76 028 316 100,0 %

32. The ‘mopping-up’ transfer for the benefit of the ADENAUER II project totalled to EUR 30 990 016, 6,9 % more than in 2018 (EUR 29 000 000).

33. The President authorised twelve P transfers of appropriations for the year under Article 29(1) of the Financial Regulation ( 9 ) , covering a total of EUR 23 734 116, or 1,2 % of final appropriations for the year (in 2018: seven P transfers accounting for 0,5 % of final appropriations for the year).

I. Budget implementation by chapter

34. This section looks at the use of appropriations by budget chapter, their share of the overall budget and changes in the use of appropriations over the previous financial year. Four chapters accounted for 67,8 % of total commitments. Those chapters were Chapter 1 0 ‘Members of the institution’, Chapter 1 2 ‘Officials and temporary staff’, Chapter 2 0 ‘Buildings and associated costs’ and Chapter 4 2 ‘Expenditure relating to parliamentary assistance’.

35. Table 4 provides a breakdown by chapter of the appropriations committed in 2019 as against those committed in 2018. Table 4 Appropriations committed in 2019 as against those committed in 2018 Chapter Heading 2019 (EUR) 2018 (EUR) Difference (EUR) Change 2019/2018 1 0 Members of the institution 232 951 931 208 099 582 24 852 349 12 % 1 2 Officials and temporary staff 661 640 519 652 349 114 9 291 405 1 % 1 4 Other staff and external services 148 520 789 154 757 192 -6 236 403 - 4 % 1 6 Other expenditure relating to persons working with the institution 17 791 968 15 500 166 2 291 802 15 % Title 1 — Persons working with the institution 1 060 905 207 1 030 706 054 30 199 153 3 % 2 0 Buildings and associated costs 251 193 446 240 603 149 10 590 297 4 % 2 1 Data processing, equipment and movable property 178 484 368 181 639 405 -3 155 037 - 2 % 2 3 Current administrative expenditure 6 222 519 4 971 333 1 251 186 25 % Title 2 — Buildings, furniture, equipment and miscellaneous operating expenditure 435 900 332 427 213 887 8 686 445 2 % 3 0 Meetings and conferences 29 515 665 33 677 487 -4 161 822 - 12 % 3 2 Expertise and information: acquisition, archiving, production and dissemination 122 426 245 123 042 836 - 616 591 - 1 % Title 3 — Expenditure resulting from general functions carried out by the institution 151 941 910 156 720 323 -4 778 413 - 3 % 4 0 Expenditure relating to certain institutions and bodies 131 155 223 112 329 060 18 826 163 17 % 4 2 Expenditure relating to parliamentary assistance 192 869 851 207 068 303 -14 198 452 - 7 % 4 4 Meetings and other activities of current and former members 460 000 440 000 20 000 5 % Title 4 — Expenditure resulting from special functions carried out by the institution 324 485 074 319 837 363 4 647 711 1 % Title 5 — The authority for European political parties and European political foundations and the Committee of independent eminent persons p.m. p.m. p.m. — Title 10 — Other expenditure 0 0 0 — Total 1 973 232 524 1 934 477 627 38 754 897 2 %

36. The increase of expenditure on Members of the institution (Chapter 1 0) is mainly due to the constitution of the 9th legislature of the European Parliament in 2019. For the month of July 2019, both, outgoing and newly elected Members, were entitled for payment of a full month salary. Under Article 10 of the Statute for Members, the salary is set at 38,5 % of the basic salary of a judge at the European Court of Justice. Also the index-linking of pay (see paragraph below) contributed to the increase of expenditure. Commitments on item 1 0 0 0 ‘Salaries’ amounted to KEUR 82 538 in 2019 as compared to KEUR 77 082 in 2018. All Members leaving Parliament after completing at least one year’s service are entitled to a transitional allowance. The period over which the transitional allowance is paid is determined by the Member’s total length of service in Parliament. The monthly allowance is set at the same level as the monthly salary. Commitments on item 1 0 2 0 ‘Transitional allowances’ amounted in 2019 to KEUR 19 270 as compared to KEUR 768 in 2018. Transitional rules for outgoing Members also apply to item 1 0 0 6 ‘General expenditure allowance’, resulting in an increase in commitments from KEUR 39 451 in 2018 to KEUR 45 469 in 2019.

37. Expenditure on officials and temporary staff (Chapter 1 2) amounted to EUR 661 640 519 in 2019, making it the largest spending category (accounting for 34 % of total commitments for 2019). The growth stems largely from the increase of ‘Remuneration and allowances’, which reflects index-linking of pay. In December 2019, pay for officials and other staff of the European Union was increased by 2,0 %, backdated to 1 July 2019.

38. The main reason for the decrease in the committed appropriations within Chapter 1 4 is the overall reduced Parliamentary activity in the election year 2019 and thus the reduced need for external translation services (Item 1 4 2 0) (2019: KEUR 3 400; 2018: KEUR 11 658) and expenditure on interpretation (Item 1 4 0 5) (2019: KEUR 43 870; 2018: KEUR 50 802).

39. The overall increase of + 4 % in commitments of Buildings and associated costs (Chapter 2 0) is linked to the project nature of expenditure under this category. Commitments under Item 2 0 0 7 ‘Fitting-out of premises’ increased from EUR 49,9 million to EUR 90,5 million. The ADENAUER II building in Luxembourg is the most important building project of Parliament.

40. The increase of expenditure relating to certain institutions and bodies (Chapter 4 0) is mainly due to the increase of item 4 0 2 0 ‘Funding of European political parties’ because of the European elections (2019: KEUR 47 455; 2018: KEUR 30 244).

41. The decrease of expenditure relating to parliamentary assistance (Chapter 4 2) is mainly due to the reduced use of local assistants (2019: KEUR 59 855; 2018: KEUR 73 000).

LIST OF TABLES AND FIGURES

Table 1 – Use of appropriations 4

Table 2 – Movement in revenue between 2018 and 2019 7

Table 3 – Analysis of C transfers by expenditure category and purpose 8

Table 4 – Appropriations committed in 2019 as against those committed in 2018 9

ANNEXES

Annex I – Overview of C transfers during the financial year 2019

Annex II – Overview of P transfers during the financial year 2019

Annex III – Implementation of appropriations during 2019

Annex IV – Implementation of appropriations carried over from the previous year

Annex V – Implementation of appropriations from internal assigned revenue

Annex VI – Revenue in 2019

Annex VII – ADENAUER II project — key figures

(1) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

(2) Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (OJ L 342, 22.12.2009, p. 1).

(3) Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the Multiannual Financial Framework for the years 2014-2020 (OJ L 347, 20.12.2013, p. 884).

(4) Articles 12(1) and 12(7) of the Financial Regulation.

(5) Articles 12(1), 12(2)(a) and 12(3) of the Financial Regulation.

(6) With the exception of internal assigned revenue from lettings and the sale of buildings and land which may be carried over until it is fully used (Article 12(4)(b) of the Financial Regulation).

(7) Article 12(4)(b) of the Financial Regulation.

(8) Assigned revenue.

(9) Decision by the institution to transfer appropriations within a given article.