98/328/ECSC: European Parliament Decision of 31 March 1998 giving discharge to the Commission in respect of the management of the ECSC for the financial year 1996
Date: 1998-03-31
Institutions: European Parliament
Subjects: ECSC, ECSC operating budget, European Commission, European Parliament, budgetary discharge, implementation of the budget

L 146/22

EN

Official Journal of the European Communities

16. 5. 98

II

(Acts whose publication is not obligatory)

EUROPEAN PARLIAMENT

EUROPEAN PARLIAMENT DECISION

of 31 March 1998

giving discharge to the Commission in respect of the management of the ECSC for the
financial year 1996

(98/328/ECSC)

THE EUROPEAN PARLIAMENT,

(cid:190) Having regard to the following amounts contained in the financial statements of the ECSC as
at 31 December 1996 (1), and the report of the Court of Auditors of 24 June 1997, confirming
that the financial statements present a true picture of the financial situation of the European
Coal and Steel Community at 31 December 1996, and the results of ECSC operations for the
financial year ending on the same date,

1. Gives the Commission discharge in respect of the management of the ECSC for the 1996
financial year on the basis of the following figures relating to the implementation of the
administrative budget for the 1996 financial year;

2.

Instructs its President to forward this Decision and the resolution containing its comments to
the Commission, the Council, the Court of Auditors and the ECSC Consultative Committee
and to have them published in the Official Journal of the European Communities (L series).

(1) JO C 242, 8. 8. 1997, pp. 7 and 32.

16. 5. 98

EN

Official Journal of the European Communities

L 146/23

ECSC balance sheet at 31 December 1996

(All figures in ecus)

ASSETS

Balance with central banks

Loans/advances to credit institutions

Loans/advances to customers

Bonds/other fixed income securities

Tangible and intangible assets

Other assets

Prepayments

31 December 1996

31 December 1995

602 921

2 917 639 952

2 422 520 347

1 447 389 772

3 412 827

20 146 111

198 377 594

1 421 415

3 453 954 768

3 268 881 232

1 691 340 919

5 297 626

30 376 971

261 821 124

Off balance sheet commitments

1 684 494 717

3 307 530 417

TOTAL ASSETS

7 010 089 524

8 713 094 055

LIABILITIES

Amounts owed to credit institutions

Debts evidenced by certificates

Other liabilities

Accruals and deferred income

Provisions for liabilities and charges

Commitments for ECSC operating budget

Total liabilities vis-(cid:133)-vis third parties

Provisions for financing operating budget

Provisions for large exposures

Reserves

Value adjustment reserve

Surplus brought forward

Surplus for the financial year

Net total

31 December 1996

31 December 1995

2 542 395 630

2 134 840 697

78 273 662

159 831 193

75 213 372

1 059 928 511

6 050 483 065

207 586 988

36 000 000

712 716 452

1 060 011

132 487

2 110 521

2 599 459 636

3 366 056 778

349 844 179

207 600 082

41 190 278

1 255 300 224

7 819 451 177

144 793 939

55 000 000

692 023 776

0

46 008

1 779 155

TOTAL LIABILITIES

7 010 089 524

8 713 094 055

959 606 459

893 642 878

Off balance sheet commitments

6 323 533 611

5 186 159 225

L 146/24

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Official Journal of the European Communities

16. 5. 98

Profit and loss accounts for year ending 31 December 1996

(All figures in ecus)

CHARGES

Interest payable and similar sharges

Commissions payable

Net losses on financial operations

Administrative expenditure

Value adjustments (tangible assets)

Other operating charges

Value adjustments (loans/advances/provisions)

Total operating charges

Allocation to the value adjustment reserve

Extraordinary charges

Conversion difference

Legal commitments for the financial year

Allocation to provision for operating budget

Total charges

Surplus for the financial year

INCOME

Interest received and similar income

Net profit on financial operations

Value adjustment (loans/advances/provisions)

Other operating income

Total operating income

Exchange differences

Withdrawal from the value adjustment reserve

Income relating to operating budget

Transfer from Guarantee Funds/Special reserve

31 December 1996

31 December 1995

580 314 585

1 264 272

7 939 476

5 000 000

777 962

382 568

61 899 378

657 578 241

1 060 011

4 593 762

0

201 176 900

73 131 189

956 540 103

2 110 521

768 492 969

1 895 731

13 749 673

5 000 000

894 235

426 702

164 008 951

954 468 261

0

80 090

5 379 102

277 908 755

42 623 043

1 280 459 251

1 779 155

TOTAL

958 650 624

1 282 238 406

31 December 1996

31 December 1995

699 872 042

29 031 637

22 092 016

1 544 770

752 540 465

1 060 011

0

190 427 105

14 623 043

0

918 747 800

79 995 971

38 551 789

3 468 409

1 040 763 969

0

4 911 688

184 649 004

42 913 745

9 000 000

TOTAL INCOME

958 650 624

1 282 238 406

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Official Journal of the European Communities

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Implementation of the ECSC operating budget

(All figures in ecus)

OUTTURN

Expenditure

Administrative expenditure

Legal commitments

Revenue

Levy

Fines

Interest subsidies

Miscellaneous

Cancellations of legal commitments

Surplus from previous budget

Extraordinary revenue for operating budget

Net balance for the year

31 December 1996

31 December 1995

5 000 000

201 176 900

206 176 900

5 000 000

277 908 755

282 908 755

Total

95 872 589

102 343 728

0

4 336 252

9 397

89 966 808

14 623 043

0

50 500 000

255 308 089

Total

BUDGET OUTTURN

49 131 189

3 338 003

8 017 721

240 903

70 677 698

40 913 745

2 000 000

70 000 000

297 531 798

14 623 043

RESULT FOR FINANCIAL YEAR

31 December 1996

31 December 1995

Result from non-budgetary operations after deducting the net balance al-
located to the operating budget

Outturn of the budget

Withdrawal from special reserve

45 110 521

49 131 189

0

Allocation to provision for operating budget

Allocation to the Guarantee Fund

Total

94 241 710

– 73 131 189

– 19 000 000

RESULT BEFORE ALLOCATION

2 110 521

20 779 155

14 623 043

9 000 000

44 402 198

– 42 623 043

0

1 779 155

The Secretary-General

Julian PRIESTLEY

The President

Jos(cid:130) Mar(cid:146)a GIL-ROBLES