ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)588
Vol.1982/0186

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)588 final
Brussels 2hSeptember 19^2
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* £Ci
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DESCRIPTION OFITEMS INTHE BALANCE SHEETS
AND ACCOUNTS OFECSC FOR THE FINANCIAL YEAR 1981
(SUPPLEMENT TOTHE FINANCIAL REPORT OFECSC
FOR 1981 (COM (82)160 )
15JULY 1982
cnn(,° ,^)588 final

CONTENTS
BALANCE SHEET -ASSETS
1.PORTFOLIO (EXCLUDING ECSC BONDS )AT31DECEMBER 1981
2.ISSUING COSTS AND REDEMPTION PREMIUMS
3.BANK DEPOSITS FORCOUPONS AND BONDS DUEBUT NOT
YET PRESENTED FOR PAYMENT AT31DECEMBER 1981
4.LAND AND BUILDINGS AT31DECEMBER 1981
5.OTHER ASSETS AT31DECEMBER 1981
6.ACCRUALS AND DEFERRED INCOME AT31DECEMBER 1981
BALANCE SHEET -LIABILITIES
7.COUPONS AND BONDS DUE BUT NOT YET PRESENTED FOR
PAYMENT AT31DECEMBER 1981
8.OTHER LIABILITIES AT31DECEMBER 1981
9.ACCRUALS AND DEFERRED INCOME AT31DECEMBER 1981
10.COMMITMENTS FOR ECSC OPERATING BUDGET AT31DECEMBER 1981
REVENUE AND EXPENDITURE ACCOUNTS FOR 1981
11.CAPITAL LOSSES ONSECURITIES
12.AMORTIZATION OFISSUING COSTS AND REDEMPTION PREMIUMS
13.OTHER EXPENDITURE
14.CONTRIBUTIONS FROM MEMBER STATES
OTHFR EXPLANATORY TABLES RELATIF TOTHE FINANCIAL STATEMENTS
15.LOANS FROM BORROWED FUNDS (Breakdown byuseandcountry )

1.PORTFOLIO (EXCLUDINGECSCBONDS)AT31DECEMBER1981
Nominalvalue Valueinaccounts
ECU ECU
£ 132386505 116889608
DM 97929519 95380831
PB 5710391 5021545
FF 2736799• 2445359
F1. 2610050 2365072
ECU 14000000 14000000
255373264 236102415

«!
2.Issuingcostsandredemption premiums
(ECU)
Balanceat
31.12.19801)Adjustment
2)Exchange
differenceAmortizationBalanceat
31.12.1981
Issuingcosts
Redemption
premiums
TOTAL72009909
7121561)12477
2)(32382)(10287130)
(1814OO)61735256
498374
72722O65 62233630

3•Bankdepositsforcouponsandbondsduebutnot.yetpresentedforpayment
at31clecember1981
ECU45020909
Thesearedepositsmadewithbankingagentsforthe
purposeofeffectingpaymentsagainstcouponsand
bondsthathavefallenduebuthavenotyetbeen
presentedbytheholdersofEGSCsecurities,viz.
294448343CUforthecouponsand15576075SOU
forthebonds;theseamountsincludethefees
payabletobankingintermediaries .
Theamountofsuchdepositshasfallenby10450384
SOUcomparedwiththepreviousyear.
t

4,Landandbuildingsat31december1981 345626ECU
Thisitemrelatestothreebuildings,viz,;
-thepremisesinWashington,whosecurrent
valueswasfixedat31december1976at
US$375061.77(345625ECU);
-thepremisesinParis,jointlyownedby
theECSC,EAECandtheEEC,Thepurchasepricein1958wasFF1679311(270779ECU);
-thepremisesinLondon,witha99–yearlease
whosevaluewasfixedin1978'atBP15000000
(359310ECU),Thisbuildingisjointlyownedby
thethreeCommunities,
Thelattertwobuildingsarethesubjectof
tokenentriesof1ECUintheECSCbalancesheet.

5.Otherassetsat31december19°1
Thisitemcovers
a)Levyreceivable
Thisamountincludesdeferredpayments
inrespectofcoalheldinstock*
b)MemberStates'contributions
Thesearesumsowedby7MemberStates
whichat31stdecember1981hadnotyet
paidtheirspecialcontribution ,viz,:
1978 1979 1980 1981 TOTAL
Belgium 27371092737109
Prance - - -1058349010583490
Italy 22344335939563593956638658813797943
Luxembourg- - - 69340 69340
UnitedKingdc5m– - -86675138667513
Denmark - - - 1368556 1368556
C-reece 22430002243000
223443359395635939563205559639466951
Theduedatefor1981contributions
wassetat1december1981.
c)Other
-Sumsduefromseveralcompaniesin
Germany,Belgium,Prance,andItaly
inrespectofthefinesimposedby
theHighAuthority,forthemost
partforfailurecomplywithregu­
lationsonminimumprices. 215414554610710ECU
10216953
39466951

7.Couponsandbondsduebutnotyetpresented
forpaymentat31December1982 45.015.376 ECU
Thisisthecontraentryto"Bankdeposits
forcouponsandbondsdue".
8.Otherliabilities at31December1981 15.242.986 ECU
Thisitemcovers:
-anamountduetoGermanyinrespectofcoke
aid 95.146ECU
-life-assurance premiumsdeductedin1980
fromthesalariesofofficialsinreceipt
ofaloanfromtheformerpensionfundand
stilltobepaidtotheassurancecompany 265.900ECU
-rédemption premiumspayable 574.142ECU
Thisitemisthebalancethatremainstobepaid
onborrowingstoberepaidabovepar.
-amountstobereimbursedtotheHighAuthority
inrespectofresearchandresettlement payments
andinterestrebatepaymentsmadeonbehalfof
theECSC 13.675.332 ECU
-miscellaneous 632.466 ECU

9.Accrualsanddeferred -incomeat31December1931 254.3S8.040 ECU
a)Interestpayable 237.210.588 ECU
Thisitemliststheinterestandfeesaccrued
butnotyetdueonborrowingsandloans,toge­
therwiththeinterestrebatesaccrued.
Theamountismadeupasfollows:
-accruedinterestandborrowings 213.506.502 ECU
-accruedfees T7299.214 ECU
-accruedinterestrebates 4.404.872 ECU
b)Non-realized conversionprofits
Theseprofitsresultfromtheconversion
ofthebalancesheetof31December1980at
theECUrateof31December1981.
10.CommitmentsforECSCoperatingbudgetat31
December1981
a)Financialaids
Thisitemcomprisestheprovisionsforlegal
commit,,.:ntsat31December1981
b)Others
Thisitemcomprisesprovisionsforfuture
commitments (80.766.737),theintereston
ownresources (75.000.000 )and30.000.000for
budgetaryfluctuations at31December1981.171874523GU
638.501.511 ECU
452.734.774 ECU
185.766.737 ECU

Asum due from the French Government
arising from taxpayments (oncoupons )
toberefunded
Miscellaneous

6.Accrualsanddeferredincomeat3!December1981 ECU198.976.051
Thisitemcovers:
a)Interestreceivable
Includesinterestandfeesaccruedbutnot.
yetdueonloans,guarantees ,deposit-,and
Investments . ECU177.754.411
b)Amountsdeclaredinrespectofthelevy
forthelasttwomonthsoftheyearbut
notyetdueat31December1981. ECU21.221.640

11.Capitallossesonsecurities 256.452ECU
Thisitemoffsetsthecapitalgainsagainst
capitallossesmade.Itcomprises :
ECSCportfolio Ordinaryportfo-
lioTotal
Lossesondisposals 14.123.581 3.595.401 17.718.982
Gain*ondisposals 11.117.285 6.858.149 11.975.434
Total 3.006.296 -3.262.748 -256.452

12.Amortization ofissuingcostsandredemption
premiums 15.764.106 ECU
Thisitemrepresentstheannualamortization
oftheissuingcostsandredemptionpremiums
whichappearontheassetssideofthe
balancesheet.

Otherexpenditure 1.236.291 ECU
Thisitemcomprises :
-interestondebitbankbalances 66.081ECU
-variousexnenditurerelatingto
loans 847.855ECU
-bankcharges 209.921ECU
-interestoncréditlines 112.434ECU

14.Contributions fromMemberStates 52.879.000 ECU
Thespecialcontribution fromthe
MemberStatesistheresultofaDecision
takenbytheCouncilinMarch1980.Itwas
leviedtostrenghthentheHighAuthority's
financialresourcesinordertomeettheneeds
ofthe"operatingbudged"arisingfromthe
presentdifficulties intheironandsteel
sector.
Thecontribution duefromeachMemberState
isasfollows:
ECU
Belgium
Denmark2.737.109
1.368.556
Germany 16.459.150
Greece 3.122.000
France 10.583.490
Ireland 310.206
Italy 6.386.588
Luxembourg 69.340
Netherlands 3.175.048
UnitedKingdom 8.667.513
52.879.000

'15~Loansfromborrowedfunds
Breakdownbyuseandcountry
Operationsduring1981,amountsdisbursedandamountsstilldueat31December1981
ECU
Category
CountyPositionat31December1980
Operationsduring1981 Positionat31December1981
AttheEUArateon31/12/1980 AttheEOArateonal/I2/1981
Amounts
disbursedAmounts
outstandingAmounts
disbursedAmounts
outstandingAmounts
disbursedRepayments.
earlyredepption
andaccelerated
repaymentsAmounts
disbursedAmounts
outstanding
I.Industrialinvestment
(Article54oftheTreaty
Norway
Belgium
Denmark
Germany
France
Italy
Luxembourg
Netherlands
UnitedKingdom
Ireland
Total6.626.234
207.141.738
49.914.125
1.627.012.192
1.126.430.643
997.960.026
153.713.849
150.549.142
1.733.902.930
15.271.4896.626.234
132.793.281
37.589.886
988.821.293
935.782.225
775.737.815
148.575.611
117.199.677
1.550.995.404
15.271.4896.954.786
2I6.794.5I7
55.481.524
1.767.890.619
1.217.493.465
1-151.036.216
156.564.851
160.883.992
2.050.283.232
18.430.2926.954.786
136.058.765
41.708.367
1.063.843.400
1.011.403.089
898.477.366
151.186.294
126.224.750
1.831.068.654
18.430.29278.877.610
100.884.093
96.220.310
10.964.61217.447.705
4.088.604
170.332.250
54.059.739
62.176.990
5.284.226
5.740.685
107.304,8756.954.786
216.794.517
55.481.524
1.846.768.229
1.318.377.558
1.247.256.526
156.564.851
160.883.992
2.050.283.232
29.394.9046.954.786
118.611.060
37.619.763
972.388.760
I.058.227.443
932.518.686
145.902.068
120.484.065
1.723.763.779
29.394.904
6.068.522.368 4.709.392.915 6.801.813.494 5.285.355.763 286.946.625 426.437.074 7.088.760.119 5.145.865.314
II.Socialhousing
Belgium
Germany
France
Italy
Luxembourg
Netherlands
Total26.202.186
24.969.552
4OO.46I
14.665.698
2.056.364
2.776.9715.246.607
4.321.253
320.368
10.305.083
700.848
875.73125.943.847
26.797.106
383.503
15.500.709
2.036.089
2.888.4615.194.878
5.124.992
306.802
11.220.204
693.939
910.8905.250.3221.560.460
257.416
38.350
699.649
105.367
111.06625.943.847
26.797.106
383.503
20.751.031
2.036.089
2.888.4613.634.418
4.867.576
268.452
15.770.877
588.572
799.824
71.071.232 21.769.890 73.549.715 23.451.705 5.250.322 2.772.308 78.8OO.037 25.929.719
III.Structuralreorganization
(Article56oftheTreaty
Belgium
Germany
France
Italy
Luxembourg
Netherlands
UnitedKingdom
Ireiand
Total53.541.274
2Î3.338.5OI
287.794.896
66.295.961
8.902.845
26.898.088
229.159.060
1.440.227I9.276.642
115.365.196
234.520.069
40.503.754
8.351.740
10.798.576
205.527.596
1.440.2275A318.275
223.301.006
285.283.220
71.908.433
8.815.068
26.913.609
250.241.241
1.584.88719.883.424
121.167.732
230.177.692
45.046.156
8.269.396
IO.897.O94
223.160.529
1.584.8867.568.443
8.223.459
70.193.9724.I3O.O64
17.037.385
II.59O.9OO
9.892.909
545.672
2.I97.O68
7.491.307
202.48456.318.275
230.869.449
293.506.679
71.908.433
8.815.068
26.913.609
320.435.213
1.584.88715.753.360
111.698.790
226.8IO.25I
35.153.247
7.723.724
8.7OO.026
285.863.194
1.382.402
887.370.852 635.783.800 924.365.739 660.I86.909 85.985.874 53.087.789 1.010.351.613693.084.994
GranoTotal 7.026.4525.356.946.6057.759.728.94 ?5-963.994.377 378.18¿.8?1 482.297.171 8.177.91-1.769 5.864.800,0??
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