Revenue and expenditure account and balance sheet relating to operations under the 1997 budget (Articles 78 and 81 of the Financial Regulation of 21 December 1977) - Volume IV : Consolidated revenue and expenditure account and balance sheet - Explanatory notes
Date: 1998-11-17
Institutions: European Commission
Subjects: Community budget, accounting, adoption of the budget, balance sheet, general budget (EU)

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I

(Information)

COMMISSION

REVENUE  AND  EXPENDITURE  ACCOUNT  AND  BALANCE  SHEET

RELATING  TO  OPERATIONS  UNDER  THE  1997  BUDGET

(Articles  78  and  81  of  the  Financial  Regulation  of  21  December  1977)

VOLUME  IV

CONSOLIDATED  REVENUE  AND  EXPENDITURE  ACCOUNT  AND  BALANCE  SHEET
EXPLANATORY  NOTES

(98/C 350/01)

CONTENTS

Foreword

Structure  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1. Accounting  principles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Accounting  rules  and  methods  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter I: Basic  data  on  the  execution  of  the  budget  of  the  European  Commission  for  1997

1. 1997  budget  outturn 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Consolidated  summary  of  1997  budget  implementation

— Revenue  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Utilisation  of  appropriations  available  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

3

3

4

7

8

9

— Clearance  of  commitments  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

Chapter II: Consolidated  revenue  and  expenditure  account  for  1997

1.

Items  contributing  to  the  balance

— Table 1: Balance  for  the  year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 2: Revenue  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 3: Expenditure  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 4: Appropriations  for  payments  carried  over  from  1996  . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 5: Exchange  differences  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 6: Overrun  on  non-differentiated  appropriations  carried  over  from  1996  to  1997

13

14

15

19

23

23

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2.

Implementation  of  general  budget  for  1997

— Table 7: Appropriations  for  commitments  1997  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 8: Appropriations  for  payments  1997  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 9: Commitments  from  differentiated  appropriations  outstanding  at  31.12.1997,  by
year  of  commitment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 10: Commitments 

foreseeable  schedule  of
payments  at  31.12.1997  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

from  differentiated  appropriations: 

— Table 11: Commitments  from  differentiated  appropriations  outstanding  at  31.12.1997:
payments  since  initial  commitment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 12: Commitments  from  differentiated  appropriations  settled  in  the  course  of  1997

— Table 13: Movements  since  initial  commitment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 14: Breakdown  of  1997  payments,  by  type  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Table 15: Outturn  of  budget  implementation  of  the  contribution  of  EFTA  countries
belonging  to  the  European  Economic  Area  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter III: Consolidated  balance  sheet  of  the  European  Union  at  31  December  1997

— Balance  sheet  at  31  December  1997  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Annexes  to  the  consolidated  balance  sheet 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Explanatory  notes  to  the  consolidated  balance  sheet  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter IV: Commitments not included in the balance sheet — Potential obligations, liabilities and

assets  of  the  European  Union  at  31  December  1997

— Potential  liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Potential  assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Explanatory  notes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24

30

36

40

42

44

46

61

63

64

67

68

86

89

91

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FOREWORD

STRUCTURE

1. The  revenue  and  expenditure  account  and  the  balance  sheet  of  the  European  Union
institutions  are  drawn  up  in  accordance  with  Articles  78,  80  and  81  of  the  Financial
Regulation  of  21  December  1977  applicable  to  the  general  budget  of  the  European
Communities,  as  last  amended  by  Council  Regulation  No  2335/95  of  18  September  1995.

2. The  accounts  are  set  out  in  four  volumes:

Volume  I — Part  1: Revenue  and  expenditure

— Part  2: Analysis  of  financial  management

Volume  II Revenue  and  expenditure  account  and  balance  sheet  for  the  Commission  and

the  Euratom  Supply  Agency

Volume  III Revenue  and  expenditure  account  and  balance  sheets  of  the  other  institutions
(Parliament, Council, Court of Justice, Court of Auditors, Economic and Social
Committee  and  Committee  of  the  Regions)

Volume  IV Consolidated  revenue  and  expenditure  account  and  balance  sheet,  with

explanatory  notes.

3. Volume  I  sets  out  the  salient  features  of  budgetary  implementation  in  the  year.

Volumes  II  and  III  describe  the  implementation  of  revenue  and  expenditure  in  each  of  the
institutions,  following  the  budgetary  nomenclature,  and  contain  tables  showing  the  capital
operations  of  borrowing  and  lending.

This  volume  (IV)  contains  the  consolidated  revenue  and  expenditure  account  and  balance
sheet,  accompanied  by  explanatory  notes.  The  consolidated  revenue  and  expenditure
account  and  balance  sheet  give  the  corresponding  figures  for  the  previous  year.

1.

ACCOUNTING  PRINCIPLES

1.1.

According  to  international  standards (1)  the  aims  of  a  financial  statement  must  be  to
describe the nature and range of an institution’s activities, explain how it is financed and
supply  definitive  information  on  its  operations.

These  are  certainly  the  objectives  of  the  revenue  and  expenditure  account  produced
annually by the  European  Commission. The manner in which financial operations were
conducted in the course of the financial year are described in Volume I, Part 2 (Analysis
of  financial  management).

If  they  are  to  present  a  fair  and  reliable  picture,  financial  statements  must  not  only
supply  relevant  information,  but  do  so  in  a  clear  and  comprehensible  manner  which
allows  comparisons  between  financial  years.  It  is  with  these  goals  in  mind  that  the
present  document  has  been  drawn  up.

1.2.

The  accounting  system  of  the  European  institutions  comprises  general  accounts  and
budget  accounts.  These  accounts  are  kept  by  calendar  year  in  ecus.

1.2.1. Using the ‘double-entry method’ the general accounts show all expenditure and revenue
over  the  financial  year  and  are  designed  to  establish  the  financial  position  of  the
institutions  in  the  form  of  a  balance  sheet  of  assets  and  liabilities  at  31  December  the
previous year.

(1) International  Organisation  of  Supreme  Audit  Institutions  (INTOSAI)  Accounting  Standard  Framework

—  September  1995.

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The  general  accounts  are  based  on  the  following  principles:

— the  principle  of  the  continuity  of  activities;

— the  principle  of  prudence,  whereby  assets  are  not  overvalued  and  liabilities  are  not

undervalued;

— the  principle  of  consistent  accounting  methods;

— the  principle  of  no-netting  between  assets  and  liabilities.

For  the  future  the  Commission  is  studying  the  possibility  of  presenting  a  broader
accounting  result  to  ensure  that  balance  sheet  entries  are  transferred  from  one  year  to
the  next  via  the  revenue  and  expenditure  account.  The  chart  of  accounts  will  maintain
the distinction between the revenue and expenditure accounts and the balance sheet. To
do  so  it  must  contain:

a)

the  revenue  and  expenditure  accounts,  subdivided  as  follows:

— the  budgetary  revenue  and  expenditure  accounts,  providing  an  overall  view  of
budget  implementation,  and  accounts  showing  exchange  rate  differences;  these
accounts  will  serve  to  determine  the  year’s  balance;

— the additional revenue and expenditure accounts, which can be used to determine

the  broader  accounting  result;

b)

the  balance  sheet  accounts,  which  can  be  used  to  establish  the  institution’s  financial
position,  and  will  show  the  estimated  effect  of  liabilities  and  entitlements.

1.2.2. The  budget  accounts  give  a  detailed  picture  of  the  implementation  of  the  budget.  They

are  designed  to  establish:

— the  consolidated  revenue  and  expenditure  account  referred  to  in  Title  VI  of  the

Financial Regulation;

— the figures showing the implementation of the budget referred to in Article 34 of the

Financial Regulation.

2.

ACCOUNTING  RULES  AND  METHODS

2.1.

The  accounts  are  kept  in  accordance  with  the  Financial  Regulation  of  21  December
1977  (last  amended  on  18  September  1995)  and  a  Regulation  laying  down  certain
implementing rules.

2.2.

Conversion  into  ecus

2.2.1. Accounts  are  kept  in  ecus.

2.2.2. The  ecu  conversion  rates  used  to  prepare  the  balance  sheet  were  the  rates  applying  on

31  December  1997,  except  for  the  following:

— tangible assets (furniture and equipment), which are valued at their purchase value in

ecus  at  the  accounting  rate  that  applied  when  they  were  purchased;

— appropriations  carried  over,  some  of  which  are  to  cover  commitments  in  national
currencies  converted  into  ecus  at  the  monthly  accounting  rates  for  December;  the
total  amount  in  ecus  of  appropriations  carried  over  cannot  be  subsequently
revalued.

— Advances  paid  under  the  Guarantee  Section  of  the  European  Agricultural  Guidance
and  Guarantee  Fund  are  converted  at  the  exchanges  rates  applying  on  the  10th  day
of  the  second  month  preceding  the  month  for  which  they  are  paid.

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— Some operations relating to staff are converted at special rates. Other operations are

converted  at  the  monthly  accounting  rates  in  force  when  they  are  carried  out.

2.3.

Revenue

2.3.1. The  amounts  of  own  resources  and  financial  contributions  entered  in  the  accounts  are
those  credited  in  the  course  of  the  year  to  the  accounts  opened  in  the  Commission’s
name  by  the  governments  of  the  Member  States.

The  difference  between  the  amount  of  VAT  own  resources,  GNP-based  resources  and
financial  contributions  entered  in  the  budget  and  the  amount  actually  due  is  calculated
by  1  July  of  the  following  year  and  entered  in  an  amending  budget  for  that  year.

2.3.2. The amounts of other revenue entered in the accounts are sums actually received in the

course  of  the  year.

2.4.

Expenditure

2.4.1. For  the  purpose  of  calculating  the  balance  for  the  year,  expenditure  covers  payments
made  against  the  year’s  appropriations  for  payments  plus  any  of  those  same
appropriations  that  are  carried  over.

2.4.2. Payments  made  against  the  year’s  appropriations  for  payments  means  payments  for
which  authorisation  reaches  the  Financial  Controller  by  31  December  and  which  are
paid  by  the  accounting  officer  by  15  January  of  the  following  year.

In  the  case  of  the  Guarantee  Section  of  the  European  Agricultural  Guidance  and
Guarantee  Fund,  the  payments  are  those  effected  by  the  Member  States  between
16  October  1996  and  15  October  1997,  provided  that  the  accounting  officer  was
notified  of  the  commitment  and  authorisation  by  31  January  1998.

2.4.3. Appropriations  for  payments  may  be  carried  over  to  the  following  financial  year  only.

The  procedure  is  as  follows:

— Non-differentiated  appropriations:  carryover  is  generally  automatic  if  it  is  to  cover
outstanding  commitments;  otherwise  the  budgetary  authority  has  to  give  prior
authorisation;

— Differentiated  appropriations:  unused  payment  appropriations  usually 

lapse;
however,  the  Commission  may  decide  to  carry  them  over 
if  the  payment
appropriations  for  the  following  year  are  not  sufficient  to  meet  previous
commitments or commitments made against commitment appropriations which have
themselves  been  carried  over.

2.5.

Rules  on  valuation

Except  where  indicated  in  the  explanatory  notes  to  the  balance  sheet,  the  various
headings  are  valued  as  follows:

2.5.1. Tangible and intangible fixed assets are valued at their historic value converted into ecus
at the rate applying when they were purchased. The Commission’s fixed assets must also
be subject to depreciation for each full year, according to the linear method (Section 8 of
the  Commission’s  Inventory  Regulation).

2.5.2. Stocks  are  valued  at  the  price  of  the  last  supplies  received,  converted  at  the  ecu  rate

applying  on  31  December.

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2.5.3. Financial  assets  are  valued  at  their  purchase  price.  If  denominated  in  foreign  currency,
they are converted at the ecu rate applying on 31 December. In line with the principle of
prudence,  an  adjustment  must  be  made  where  there  is  a  probable  loss.

2.5.4. Entitlements  are  entered  in  the  accounts  at  their  face  value,  converted  at  the  ecu  rate
applying  on  31  December,  with  the  exception  of  entitlements  denominated  at  a  fixed
rate.  Save  in  exceptional  cases,  no  adjustments  are  made  to  entitlements.  The
Commission is considering this possibility for the future. Where this is the case, a special
indication  is  given  in  the  notes  on  the  balance  sheet.

2.5.5. Cash investments and disposable assets are valued at their face value converted into ecus
at  the  rate  applying  on  31  December. For the sake of prudence, an adjustment must be
made  where  there  is  a  probable  loss.

2.5.6. Debts are valued at their face value in ecus at the rate applying on 31 December if they

are  denominated  in  a  foreign  currency.

2.6.

Payments  on  account  and  accelerated  payments

Payments  on  account  for  operational  purposes,  other  than  the  advances  paid  under  the
common agricultural policy, are included in the year’s expenditure and do not appear as
assets  in  the  balance  sheet.

2.7.

EFTA  involvement  in  the  1997  general  budget

The  figures  in  the  accompanying  tables  include  the  appropriations  entered  to  cover  the
involvement in the Community budget of the EFTA countries belonging to the European
Economic Area. A detailed breakdown of the utilisation of these appropriations is given
in  Table  15.

2.8.

Balance  for  the  year

The balance for the year consists of two components (the result of the European Union
and  the  result  of  the  involvement  of  the  EFTA  countries  belonging  to  the  EEA)

— total  revenue  received  for  that  year;

— total payments made against that year’s appropriations plus the total amount of that

year’s  appropriations  carried  over  (definition  of  expenditure  at  2.4.2) (1).

The  following  are  added  to  or  deducted  from  the  resulting  figure:

— the  net  balance  of  lapsing  carryovers  from  previous  years  and  any  payments  which,
because  of  fluctuations  in  the  ecu  rate,  exceed  non-differentiated  appropriations
carried  over  from  the  previous  year;

— the  balance  of  exchange-rate  gains  and  losses  recorded  during  the  year.  Unrealised
exchange  differences  at  the  JRC  are  not  entered  in  the  accounts  as  exchange-rate
losses  and  gains  but  entered  in  suspense  accounts.

2.9.

Consolidation

The consolidated accounts cover the accounts of the European Parliament (including the
Ombudsman),  the  Council,  the  Commission  (including  the  Publications  Office  and  the
Joint  Research  Centre),  the  Court  of  Justice,  the  Court  of  Auditors,  the  Economic  and
Social  Committee  and  the  Committee  of  the  Regions.

The  method  used  is  that  of  full  consolidation.

(1) In  the  case  of  the  EFTA-EEA  countries,  the  volume  of  appropriations  carried  over  from  year  n  to  year
n+1  is  known  after  the  accounts  have  been  closed.  As  a  result  the  calculation  of  the  balance  includes
carry-overs  of  appropriations  from  year  n-1  to  year  n.

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CHAPTER  I

BASIC  DATA  ON  THE  EXECUTION  OF  THE  BUDGET  OF  THE  EUROPEAN  COMMISSION  FOR
1997

The  1997  budget  outturn  is  shown  under  heading  I.B  (liabilities)  of  the  consolidated  balance  sheet.

1997  BUDGET  OUTTURN

EFTA-EEA
(a)

European  Union
(b)

Budget  1997
(c = a + b)

(ECU)

1997  REVENUE (1)

57 171 809,00

80 490 526 023,85

80 547 697 832,85

1997  EXPENDITURE (2)

− 55 307 869,81

− 79 948 139 976,56

− 80 003 447 846,37

Payments  from  1997  appropriations

− 54 964 579,21

− 79 246 543 900,59

− 79 301 508 479,80

Non-differentiated  appropriations,
Commission

Non-differentiated  appropriations,  other
institutions

− 1 563 000,00

− 43 305 796 253,29

− 43 307 359 253,29

− 1 300 102 261,48

− 1 300 102 261,48

Differentiated  appropriations

− 53 401 579,21

− 34 640 645 385,82

− 34 694 046 965,03

Carryovers  to  1998

Non-differentiated  appropriations,
Commission

Non-differentiated  appropriations,  other
institutions

Differentiated  appropriations

EFTA-EEA  appropriations  carried  over
from  1996  to  1997 (3)

UNUSED  1996  CARRYOVERS
WHICH  LAPSE

Non-differentiated  appropriations,
Commission

Non-differentiated  appropriations,  other
institutions

− 701 596 075,97

− 701 596 075,97

− 362 815 303,32

− 362 815 303,32

− 150 662 010,84

− 150 662 010,84

− 188 118 761,81

− 188 118 761,81

− 343 290,60

0,00

− 343 290,60

111 929,75

322 943 321,55

323 055 251,30

176 984 046,15

176 984 046,15

60 385 979,05

60 385 979,05

Differentiated  appropriations

111 929,75

85 573 296,35

85 685 226,10

EXCHANGE  DIFFERENCES

95 023 529,87

95 023 529,87

OVERRUN  ON
NON-DIFFERENTIATED
APPROPRIATIONS,  CARRIED  OVER

Commission

Other  institutions

− 71,33

0,00

− 71,33

− 71,33

0,00

− 71,33

Adjustment  balance  1996 (4)

− 391 766,97

− 391 766,97

Total

2 367 635,91

959 961 060,41

962 328 696,32

(1) The revenue figure for the current year includes revenue accruing from repayments of payments on account by recipients
of  Community  aid  which  has  not  been  re-used  under  the  original  expenditure  heading  and  which  has  been  entered
under  miscellaneous  revenue  for  the  year.

(2) Total  gross  budget  expenditure  for  the  year  comes  to  ECU  81 728 393 808,32.  When  the  negative  expenditure  under
the EAGGF Guarantee Section (ECU 1 724 945 961,95)  is taken  into account,  total net budget  expenditure  chargeable
to  1997  comes  to  ECU  80 003 447 846,37.

(3) This amount could not be included in the 1996 balance since the corresponding appropriations were carried over after

the  closure  of  the  revenue  and  expenditure  account  for  1996.

(4) This  adjustment  corresponds  to  the  1994  outturn  which  was  deducted  from  the  EFTA  countries’  contribution  to  the

1996  budget.

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CONSOLIDATED  SUMMARY  OF  1997  BUDGET  IMPLEMENTATION

Revenue

Revenue  forecast

Initial  budget

Final  budget

1997  revenue

1996  revenue

(ECU)

OWN  RESOURCES

81 753 560 845,00

77 369 298 665,00

76 406 489 452,98

70 258 526 530,03

Agricultural  levies  (Chap.  10)

873 400 000,00

873 400 000,00

1 025 185 675,94

810 146 493,65

Sugar  and  isoglucose  levies
(Chap.  11)

1 366 000 000,00

1 366 000 000,00

1 114 038 050,75

1 213 698 408,35

Customs  duties  (Chap.  12)

13 559 100 000,00

13 559 100 000,00

13 607 742 946,83

13 069 077 504,09

VAT  resources  (Chap.  13)

34 587 742 644,00

34 864 153 514,00

34 918 966 286,85

35 676 822 660,12

GNP-based  resources  (Chap.  14)

32 947 168 201,00

28 286 495 151,00

27 436 617 813,21

21 085 068 933,77

Correction  of  budgetary
imbalances  (Chap.  15)

Own  resources  collection  costs
(Chap.  19)

0,00

0,00

− 121 364 754,91

− 86 996 367,68

− 1 579 850 000,00

− 1 579 850 000,00

− 1 574 696 565,69

− 1 509 291 102,27

SURPLUSES  AVAILABLE

p.m.

4 384 047 180,00

3 270 541 482,52

10 055 361 410,37

Transfer  to  EAGGF  Guarantee
monetary reserve

GNP  from  previous  years
(Chap.  31)

GNP  from  previous  years
(Chap.  32)

Refunds  to  Member  States
(Chap.  33)

Correction  for  United  Kingdom
(Chap.  35)

Balance  from  previous  year
(Chap.  30)

OTHER  REVENUE  (Titles  4
to  9)

Miscellaneous  Community  taxes,
levies  and  dues 

Revenue  accruing  from  the
administrative  operation  of  the
institutions

Contributions  to  Community
programmes,  repayment  of
expenditure,  revenue  from
services  rendered  against  payment

Interest  on  late  payments  and
fines

Revenue  from  borrowing  and
lending  operations

p.m.

p.m.

p.m.

p.m.

p.m.

0,00

0,00

0,00

0,00

− 567 486 920,41

858 165 836,53

0,00

− 544 894 541,08

− 27 044 075,85

0,00

− 7 589 757,01

13 862,93

0,00

6 465 521,20

5 988 907,35

p.m.

4 384 047 180,00

4 384 047 179,82

9 218 236 879,41

612 026 472,00

612 189 472,00

870 666 897,35

961 184 198,58

484 127 172,00

484 290 172,00

432 514 713,35

417 674 463,74

97 284 500,00

97 284 500,00

97 024 495,56

94 255 882,85

7 180 000,00

7 180 000,00

288 207 536,91

309 834 491,05

0,00

0,00

8 632 144,36

114 664 964,64

18 258 000,00

18 258 000,00

29 279 531,40

17 373 736,39

Miscellaneous revenue

5 176 800,00

5 176 800,00

15 008 475,77

7 380 659,91

Of  which:  contribution  of  EFTA
countries  belonging  to  EEA

p.m.

0,00

57 171 809,00

45 258 019,00

Total

82 365 587 317,00

82 365 535 317,00

80 547 697 832,85 (1)

81 275 072 138,98

(1) Total  gross  revenue  for  the  year  comes  to  ECU  82 122 394 398,54.  When  the  costs  incurred  by  the  Member  States  in  the  collection  of  own  resources

(ECU  1 574 696 565,69)  are  taken  into  account,  total  net  revenue  collected  in  respect  of  1997  comes  to  ECU  80 547 697 832,85.

UTILISATION  OF  APPROPRIATIONS  AVAILABLE

Non-differentiated  appropriations

Differentiated  appropriations

Total  appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(ECU)

APPROPRIATIONS  AVAILABLE

Appropriations  entered  in  budget

Initial  budget

46 131 174 746,00

46 131 174 746,00

43 077 262 593,96

36 291 529 098,77

89 208 437 339,96

82 422 703 844,77

Supplementary  and/or  amending  budget

−52 000,00

−52 000,00

− 52 000,00

− 52 000,00

Transfers

Additional  appropriations

Made  available  again  as  a  result  of
decommitments

Made  available  again  after  repayment  of
payments  on  account

Contributions  by  third  parties

Carryovers  from  previous  year

Automatic carryovers

501 020 850,78

Carried  over  by  budgetary  authority

379 416 000,00

379 416 000,00

Carried  over  by  Commission (1)

Contributions  by  third  parties

0,00

1 665 000,00

1 665 000,00

0,00

0,00

0,00

0,00

110 408 343,67

91 578 826,46

110 408 343,67

91 578 826,46

0,00

501 020 850,78

379 416 000,00

379 416 000,00

31 761 788,12

335 188 290,60

31 761 788,12

335 188 290,60

80 310 004,82

87 624 073,73

80 310 004,82

87 624 073,73

Total

46 510 538 746,00

47 011 559 596,78

43 301 407 730,57

36 805 920 289,56

89 811 946 476,57

83 817 479 886,34

APPROPRIATIONS  USED  IN  1997

Appropriations  entered  in  budget

45 127 253 880,80

44 607 461 513,77

41 133 250 869,46

34 671 897 277,38

86 260 504 750,26

79 279 358 791,15

Additional  appropriations

Made  available  again  as  a  result  of
decommitments

Made  available  again  after  repayment  of
payments  on  account

Contributions  by  third  parties

1 664 956,49

1 664 956,49

0,00

0,00

0,00

0,00

47 393 739,10

22 149 687,65

47 393 739,10

22 149 687,65

(1) Carryovers  relating  to  EFTA,  both  commitments  and  payments,  which  are  in  addition  to  Commission  carryovers,  total  ECU  85 348,12  and  ECU  343 290,60 respectively.

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Non-differentiated  appropriations

Differentiated  appropriations

Total  appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(ECU)

Carryovers  from  previous  years

Automatic carryovers

384 382 205,62

Carried  over  by  budgetary  authority

259 828 047,99

258 684 620,69

Carried  over  by  Commission

Contributions  by  third  parties

0,00

384 382 205,62

259 828 047,99

258 684 620,69

30 048 915,27

249 503 064,50

30 048 915,27

249 503 064,50

27 786 466,14

42 353 975,97

27 786 466,14

42 353 975,97

Total

45 387 081 928,79

45 250 528 340,08

41 240 144 946,46

34 985 904 005,50

86 627 226 875,25

80 236 432 345,58

CARRYOVERS  TO  FOLLOWING  YEAR

Appropriations  entered  in  budget  and  additional
appropriations

Automatic  carryovers  (Article  7  (1)  (b)  of  the
Financial Regulation)

Carried  over  under  Article  7  (1)  (a)  of  the
Financial Regulation

Carried  over  by  Commission

Contributions  by  third  parties

Carryovers  from  previous  year

Contributions  by  third  parties

APPROPRIATIONS  LAPSING

Carried  over  by  budgetary  authority

4 522 000,00

4 522 000,00

508 955 314,16

0,00

508 955 314,16

0,00

0,00

4 522 000,00

4 522 000,00

46 635 832,00

118 689 623,00

46 635 832,00

118 689 623,00

63 014 604,57

69 429 138,81

63 014 604,57

69 429 138,81

52 523 538,68

45 270 097,76

52 523 538,68

45 270 097,76

Total

4 522 000,00

513 477 314,16

162 173 975,25

233 388 859,57

166 695 975,25

746 866 173,73

Appropriations  entered  in  budget

999 346 865,20

1 010 183 918,07

1 897 375 892,50

1 500 942 198,39

2 896 722 757,70

2 511 126 116,46

Additional  appropriations

Made  available  again  as  a  result  of
decommitments

Made  available  again  after  repayment  of
payments  on  account

Contributions  by  third  parties

43,51

43,51

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Non-differentiated  appropriations

Differentiated  appropriations

Total  appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(ECU)

Carryovers  from  previous  years

Automatic carryovers

116 638 645,16

116 638 645,16

Carried  over  by  budgetary  authority

119 587 952,01

120 731 379,31

119 587 952,01

120 731 379,31

Carried  over  by  Commission

Contributions  by  third  parties

1 712 872,85

85 685 226,10

1 712 872,85

85 685 226,10

0,00

0,00

0,00

Total

1 118 934 817,21

1 247 553 942,54

1 899 088 808,86

1 586 627 424,49

3 018 023 626,07

2 834 181 367,03

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C 350/12

EN

Official  Journal  of  the  European  Communities

17.11.98

CLEARANCE  OF  COMMITMENTS

Commitments
against
non-differentiated
appropriations

Commitments
against
differentiated
appropriations

(ECU)

Total

COMMITMENTS  FROM  PREVIOUS  YEARS

Outstanding  commitments  at  close  of  previous  year (1)

501 020 850,78

47 911 111 589,81

48 412 132 440,59

Change  in  outstanding  commitments  during  the  year

As  a  result  of  decommitments

— leading  to  appropriations  being  made  available  again  in

1998

— not  leading  to  appropriations  being  made  available  again

in  1998

As  a  result  of  changes  in  the  ecu  rate

Payments  in  course  of  year

− 130 632 937,00

− 130 632 937,00

− 1 506 971 705,88

− 1 506 971 705,88

− 3 651 518,76

− 3 651 518,76

Against  appropriations  entered  in  budget

20 305 127 594,41

20 305 127 594,41

Against  appropriations  made  available  again  after  repayment
on  payments  of  account

0,00

Against  appropriations  from  contributions  by  third  parties

2 885 765,45

2 885 765,45

Against  automatic  carryovers

384 382 205,62

384 382 205,62

Against  appropriations  carried  over  by  Commission

Against  carryovers  relating  to  contributions  by  third  parties

150 806 934,20

150 806 934,20

30 916 368,60

30 916 368,60

Cancellation  of  uncleared  commitments

116 638 645,16

116 638 645,16

Commitments  outstanding  at  close  of  year

0,00

25 780 118 765,51

25 780 118 765,51

1997  COMMITMENTS

Commitments  entered  into  during  the  year

45 387 081 928,79

41 240 144 946,46

86 627 226 875,25

Payments  in  course  of  year

Against  appropriations  entered  in  budget

44 607 461 513,77

14 366 769 682,97

58 974 231 196,74

Against  appropriations  made  available  again  after  repayment
of  payments  of  account

0,00

Against  appropriations  from  contributions  by  third  parties

19 263 922,20

19 263 922,20

Against  appropriations  carried  over  by  the  budgetary
authority

Against  appropriations  carried  over  by  Commission

Against  carryovers  relating  to  contributions  by  third  parties

258 684 620,69

0,00

258 684 620,69

98 696 130,30

98 696 130,30

11 437 607,37

11 437 607,37

Unused  commitments  which  lapse

11 980 480,17

11 980 480,17

Commitments  outstanding  at  close  of  year

508 955 314,16

26 743 977 603,62

27 252 932 917,78

Total  commitments  outstanding  at  close  of  year

508 955 314,16

52 524 096 369,13

53 033 051 683,29

(1) The difference of ECU 556 076,57 in differentiated appropriations in relation to the previous year derives essentially from the part of items B2-1820 and

B2-1830  which  cannot  be  carried  over.

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/13

CHAPTER  II

CONSOLIDATED  REVENUE  AND  EXPENDITURE  ACCOUNT  FOR  1997

Table  1

BALANCE  FOR  THE  YEAR

Breakdown

1997

1996

(ECU  million)

of  which:  EFTA-EEA  contribution

76 406,489

70 258,527

3 270,542

10 055,361

870,667

57,172

961,184

45,258

Total  (a)

80 547,698

81 275,072

REVENUE  (Table  2)

— Own  resources

— Surpluses available

— Other  revenue

EXPENDITURE

— Payments  for  the  year  (Table  3)

79 301,509

76 165,595

of  which:  EFTA-EEA  contribution

54,965

40,986

— Carryovers  to  the  next  financial  year  (Table  3)

701,596

1 288,467

— EFTA-EEA  appropriations  carried  over  from  1996  to  1997 (1)

0,343

0,055

Total  (b)

80 003,448

77 454,117

OUTTURN  FOR  THE  YEAR:  (a)—(b)

544,250

3 820,955

APPROPRIATIONS  CARRIED  OVER  FROM  PREVIOUS  YEAR
WHICH  LAPSED  (Table  4)

of  which:  EFTA-EEA  contribution

EXCHANGE  DIFFERENCES  FOR  THE  YEAR  (Table  5)

OVERRUN  ON  CARRYOVERS  (Table  6)

ADJUSTMENT  BALANCE  1996 (2)

of  which:  European  Community

of  which:  EFTA-EEA  contribution

143,861

0,017

423,465

0,000

0,000

323,055

0,112

95,024

0,000

0,000

− 0,392

0,392

Balance  for  the  year

962,329

4 388,281

of  which:  EFTA-EEA  balance

2,368

4,234

(1) This amount could not be included in the 1996 balance since the corresponding appropriations were carried over after

the  closure  of  the  revenue  and  expenditure  account  for  1996.

(2) This  adjustment  corresponds  to  the  1994  outturn  which  was  deducted  from  the  EFTA  countries’  contribution  to  be

1996  budget.

C 350/14

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  2

REVENUE  FOR  1997

Category

Estimates

Entitlements  established

in  1997

carried over
from  1996

Total

(ECU  million)

Amounts
recovered

Amounts  to
be  recovered

Agricultural  levies  (Chap.  10)

873,400

1 551,117

Sugar  and  isoglucose  levies  (Chap.  11)

1 366,000

1 117,007

6,814

9,767

1 557,931

1 025,186

532,745

1 126,774

1 114,038

12,736

Customs  duties  (Chap.  12)

VAT  resources  (Chap.  13)

13 559,100

14 581,672

17,692

14 599,364

13 607,743

991,621

34 864,154

34 918,966

0,000

34 918,966

34 918,966

GNP-based  resources  (Chap.  14)

28 286,495

27 436,618

0,000

27 436,618

27 436,618

Correction  of  budgetary  imbalances  (Chap.  15)

0,000

− 121,365

0,000

− 121,365

− 121,365

0,000

0,000

0,000

Own  resources  collection  costs  (Chap.  19)

− 1 579,850 − 1 724,979

− 3,427

− 1 728,406 − 1 574,697

− 153,709

Surpluses  available  (Title  3)

4 384,047

3 276,616

0,000

3 276,616

3 270,542

6,074

Miscellaneous  Community  taxes,  levies  and  dues
(Title  4)

Revenue  accruing  from  the  administrative
operation  of  the  institutions  (Title  5)

Contributions  to  Community  programmes,
repayment  of  expenditure  and  revenue  from
services  rendered  against  payment  (Title  6)

Interest  on  late  payments  and  fines  (Title  7) (1)

Borrowing  and  lending  operations  (Title  8)

Miscellaneous  revenue  (Title  9)

484,290

432,714

1,071

433,785

432,515

1,270

97,284

89,719

19,737

109,456

97,024

12,432

7,180

0,000

18,258

5,177

288,769

41,589

330,358

288,208

42,150

20,631

545,938

26,109

191,451

14,089

10,426

566,569

217,560

24,515

8,632

557,937

29,280

15,008

188,280

9,507

(1) Of  the  total  amount  to  be  recovered  in  respect  of  fines  and  penalty  payments,  ECU  50 611 348,95  has  been  collected  and  entered  provisionally  in  an

account  in  the  balance  sheet  for  revenue  collected  in  respect  of  fines  pending  the  final  decision  of  the  Court  of  Justice.

Total

82 365,535

81 907,683

841,058

82 748,741

80 547,698

2 201,043

Table  3

EXPENDITURE

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Headings  other  than  ‘Administrative  expenditure’  concern  only  the  Commission

Payments  for  the  year

Carryovers  to  the  next  year

Total

1997

1996

1997

1996

1997

1996

1. COMMON  AGRICULTURAL  POLICY

Market  expenditure  (B1-1  to  B1-3  and  B1-7)

Accompanying  measures  (B1-4  and  B1-5)

38 271,323

37 169,770

82,384

426,913

38 353,707

2 069,301

1 871,874

2 069,301

37 596,683

1 871,874

Sub  total  —  Heading  1

40 340,624

39 041,645

82,384

426,913

40 423,008

39 468,558

(ECU  million)

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  Section  (B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

Community  initiatives  (B2-1 4)

Transitional  measures,  innovation  schemes  and  action  against  fraud
(B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

Other  structural  operations  (B2-2)

Cohesion  Fund  (B2-3)

EEA  financial  mechanism  (B2-4)

3 580,000

486,893

3 360,294

421,585

11 521,436

10 610,257

6 143,400

1 677,321

202,920

10,927

2 322,983

102,518

6 031,600

1 691,388

307,996

40,046

1 872,188

87,076

3 580,000

486,893

3 360,294

421,585

11 521,436

10 610,257

6 143,400

1 677,321

202,920

10,927

2 322,983

102,518

6 031,600

1 691,388

337,176

47,219

1 872,188

87,076

29,180

7,173

Sub  total  —  Heading  2

26 048,398

24 422,429

0,000

36,353

26 048,398

24 458,782

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INTERNAL  POLICIES

Research  (B6)

B6-1:

Joint  Research  Centre  —  Staff  and  resources

211,021

204,029

B6-2:

B6-3:

B6-4:

Joint  Research  Centre  —  Direct  operating  appropriations  —  EC
framework  programme  1994  to  1998

Joint  Research  Centre  —  Direct  operating  appropriations  —  EAEC
framework  programme  (1994  to  1998)

Joint  Research  Centre  —  Direct  action  —  Completion  of  the  former
joint  and  supplementary  programmes

31,566

33,668

7,226

3,815

8,695

213,712

204,029

2,690

7,894

0,865

9,411

0,656

39,460

8,091

43,078

9,351

34,243

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Heading
Headings  other  than  ‘Administrative  expenditure’  concern  only  the  Commission

Payments  for  the  year

Carryovers  to  the  next  year

Total

1997

1996

1997

1996

1997

1996

B6-5:

B6-7:

B6-8:

Indirect  action  (shared-cost  projects)  and  concerted  action  —
Completion  of  earlier  projects

Indirect  action  (shared-cost  projects),  concerted  action  and
supplementary  programmes  —  EC  framework  programme  (1994  to
1998)

Indirect  action  (shared-cost  activities)  concerted  action  and
supplementary  programmes  —  EAEC  framework  programme  (1994
to  1998)

B6-9:

Indirect  action  (shared-cost)  —  Fight  against  fraud  and  global
reserve  for  research

401,119

750,447

36,739

40,508

437,858

790,955

2 160,271

1 646,986

29,780

8,454

2 190,051

1 655,440

203,575

234,533

203,575

234,533

0,037

0,000

0,037

Research  total

3 018,594

2 890,061

92,414

81,604

3 111,008

2 971,666

(ECU  million)

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth  (B3-1)

Culture  and  audiovisual  media  (B3-2)

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

Trans-European  networks  (B5-7)

Cooperation  in  the  fields  of  justice  and  home  affairs  (B5-8)

Measures  to  combat  fraud  (B5-9)

154,246

33,163

28,454

20,399

361,854

111,056

105,527

141,092

35,802

15,541

128,540

17,441

3,933

183,419

96,028

34,791

363,067

2,268

5,157

97,891

43,169

30,521

16,201

379,602

82,950

79,205

139,834

35,429

15,776

120,077

14,629

4,235

168,763

39,771

5,821

35,237

259,499

2,194

3,356

2,000

5,643

2,800

0,700

7,164

1,000

3,000

17,000

20,000

15,569

1,000

0,820

5,000

10,800

4,500

5,500

2,622

4,586

156,246

33,163

28,454

20,399

367,497

113,856

106,227

148,256

35,802

15,541

129,540

17,441

3,933

188,419

96,028

0,000

34,791

373,867

6,768

10,657

98,891

46,169

30,521

16,201

379,602

99,950

99,205

155,403

35,429

15,776

120,897

14,629

4,235

168,763

42,393

5,821

35,237

264,085

2,194

3,356

Sub  total  —  Heading  3

4 860,371

4 464,222

137,522

146,201

4 997,893

4 610,423

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Heading
Headings  other  than  ‘Administrative  expenditure’  concern  only  the  Commission

Payments  for  the  year

Carryovers  to  the  next  year

Total

1997

1996

1997

1996

1997

1996

(ECU  million)

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

Humanitarian  aid  (B7-2 1)

Cooperation  —  Asia  (B7-3 0)

Cooperation  —  Latin  America  (B7-3 1)

Cooperation  —  southern  Africa  (B7-3 2)

Cooperation  —  Mediterranean  third  countries  (B7-4)

Cooperation  —  central  and  eastern  Europe  (B7-5 0)

Cooperation  —  New  Independent  States  (B7-5 2)

Cooperation  —  former  Yugoslavia  (B7-5 4)

Other  cooperation  measures  (B7-6,  B7-5 1,  B7-5 3)

Democracy  and  human  rights  (B7-7)

International  fisheries  agreements  (B7-8 0)

External  aspects  of  Community  policies  (B7-8 1  to  B7-8 7)

Support  expenditure  (B7-9 5)

Common  foreign  and  security  policy  (B8-0)

407,686

484,234

252,292

148,888

70,991

403,879

824,861

396,127

42,375

318,530

59,323

284,706

75,231

0,035

16,118

413,090

439,252

283,941

152,331

37,336

357,499

836,714

369,450

12,887

282,101

65,246

250,954

96,657

0,000

50,889

19,660

185,068

1,550

16,600

3,520

8,116

14,000

14,336

2,400

407,686

503,894

252,292

148,888

70,991

405,429

824,861

396,127

42,375

335,130

59,323

284,706

75,231

413,090

624,320

283,941

152,331

37,336

357,499

836,714

369,450

26,887

296,437

65,246

250,954

99,057

9,637

24,233

60,526

Sub  total  —  Heading  4

3 785,277

3 648,348

49,446

225,441

3 834,723

3 873,789

5. ADMINISTRATIVE  EXPENDITURE

Staff

— Commission

— Office  for  Official  Publications

— European  Parliament  (including  Ombudsman)

— Council

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

1 665,066

1 716,255

31,449

481,396

186,519

9,821

6,221

34,660

88,515

47,521

30,267

479,239

184,676

10,193

5,547

33,910

87,986

47,763

51,649

0,648

19,915

1,805

0,176

0,181

0,936

2,576

0,618

63,896

1,197

18,870

1,449

0,151

0,263

0,626

1,309

0,514

1 716,715

1 780,151

32,097

501,310

188,324

9,998

6,403

35,596

91,091

48,139

31,464

498,109

186,125

10,344

5,810

34,535

89,295

48,277

.

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Heading
Headings  other  than  ‘Administrative  expenditure’  concern  only  the  Commission

Payments  for  the  year

Carryovers  to  the  next  year

Total

1997

1996

1997

1996

1997

1996

(ECU  million)

Administration

— Commission

— Office  for  Official  Publications

— European  Parliament  (including  Ombudsman)

— Council

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

6. RESERVES

Monetary  reserve  (B1-6)

Guarantee  reserve  (B0-2 3)

Emergency  aid  reserve  (B7-9 1)

Negative  reserve  (B0-4 5)

7. COMPENSATION

Compensation  (B0-5)

753,852

18,274

295,779

86,562

13,265

5,637

11,659

28,432

4,116

620,671

17,635

202,403

105,599

13,174

4,440

12,562

76,251

3,991

225,570

3,716

75,148

36,903

2,430

2,824

3,101

2,619

1,429

194,140

3,946

119,067

37,009

2,982

1,550

2,555

2,285

1,749

979,422

21,990

370,927

123,466

15,695

8,461

14,759

31,050

5,545

814,811

21,580

321,470

142,608

16,156

5,991

15,117

78,536

6,740

Sub  total  —  Heading  5

3 768,743

3 652,561

432,245

453,558

4 200,987

4 106,120

286,095

235,390

286,095

235,390

Sub  total  —  Heading  6

286,095

235,390

0,000

0,000

286,095

235,390

Sub  total  —  Heading  7

212,000

212,000

701,000

701,000

0,000

0,000

212,000

212,000

701,000

701,000

Total

79 301,508

76 165,595

701,596

1 288,467

80 003,104

77 454,062

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17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/19

Table  4

APPROPRIATIONS  FOR  PAYMENTS  CARRIED  OVER  FROM  1996

Heading

Headings  other  than  ‘Administrative  expenditure’  concern  only
the  Commission

Carryover
from  1996

Payments
effected  in
1997

Appropriations
carried over
to  1998

Appropriations
lapsing  1997

Appropriations
lapsing  1996

1. COMMON  AGRICULTURAL  POLICY

Market  expenditure  (B1-1  to  B1-3  and  B1-7)

426,913

282,603

144,309

12,394

Accompanying  measures  (B1-4  and  B1-5)

Sub  total  —  Heading 1

426,913

282,603

0,000

144,309

12,394

(ECU  million)

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  (B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

Community  initiatives  (B2-1 4)

0,001

Transitional  measures,  innovation  schemes  and  action
against  fraud  (B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

29,180

10,820

Other  structural  operations  (B2-2)

7,173

18,360

7,173

Cohesion  Fund  (B2-3)

EEA-financial  mechanism  (B2-4)

3.

INTERNAL  POLICIES

Research  (B6)

Sub  total  —  heading  2

36,353

10,820

0,000

25,533

0,001

B6-1:

Joint  Research  Centre  —  Staff  and  resources

12,817

12,650

0,167

0,000

B6-2:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EC  framework  programme
(1994  to  1998)

B6-3:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EAEC  framework  programme
(1994  to  1998)

B6-4:

Joint  Research  Centre  —  Direct  action  —
Completion  of  the  former  joint  and
supplementary  programmes

B6-5:

Indirect  action  (shared-cost  projects)  and
concerted  action  —  Completion  of  earlier
projects

6,726

2,963

3,763

0,656

0,129

0,527

0,000

19,263

10,702

8,561

0,000

47,113

15,887

31,226

0,000

0,000

B6-7:

Indirect  action  (shared-cost  projects),  concerted
action  and  supplementary  programmes  —  EC
framework  programme  (1994  to  1998)

8,606

4,667

Research  total

95,180

46,998

44,243

3,939

3,939

67,302

C 350/20

EN

Official  Journal  of  the  European  Communities

17.11.98

(ECU  million)

Heading

Headings  other  than  ‘Administrative  expenditure’  concern  only
the  Commission

Carryover
from  1996

Payments
effected  in
1997

Appropriations
carried over
to  1998

Appropriations
lapsing  1997

Appropriations
lapsing  1996

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth  (B3-1)

Culture  and  audiovisual  media  (B3-2)

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

1,000

3,000

0,039

3,000

0,333

17,000

20,000

15,687

0,011

1,618

7,089

11,440

0,322

0,000

0,961

0,000

15,382

12,911

4,247

0,820

0,256

0,564

5,273

3,550

0,226

1,497

6,426

1,016

2,000

0,000

0,083

Trans-European  networks  (B5-7)

2,246

0,360

1,886

0,032

Cooperation  in  the  fields  of  justice  and  home  affairs
(B5-8)

Measures  to  combat  fraud  (B5-9)

2,600

Sub  total  —  Heading  3

160,540

74,360

44,791

41,388

79,459

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

Humanitarian  aid  (B7-2 1)

186,380

185,704

Cooperation  —  Asia  (B7-3 0)

0,243

0,639

0,017

0,037

0,243

Cooperation  —  Latin  America  (B7-3 1)

Cooperation  —  southern  Africa  (B7-3 2)

Cooperation  —  Mediterranean  third  countries  (B7-4)

Cooperation  —  central  and  eastern  Europe  (B7-5 0)

0,195

Cooperation  —  New  Independent  States  (B7-5 2)

Cooperation  —  former  Yugoslavia  (B7-5 4)

14,000

14,000

Other  cooperation  measures  (B7-6,  B7-5 1,  B7-5 3)

13,146

10,967

0,085

2,094

0,000

Democracy  and  human  rights  (B7-7)

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/21

(ECU  million)

Heading

Headings  other  than  ‘Administrative  expenditure’  concern  only
the  Commission

Carryover
from  1996

Payments
effected  in
1997

Appropriations
carried over
to  1998

Appropriations
lapsing  1997

Appropriations
lapsing  1996

International  fisheries  agreements  (B7-8 0)

External  aspects  of  Community  policies  (B7-8 1  to
B7-8 7)

Common  foreign  and  security  policy  (B8-0)

2,400

9,637

1,554

8,451

0,846

1,186

Sub  total  —  Heading  4

225,807

206,677

0,366

18,764

5. ADMINISTRATIVE  EXPENDITURE

Staff

— Commission

61,520

52,425

0,113

— Office  for  Official  Publications

1,197

0,855

— European  Parliament  (including  Ombudsman)

18,870

15,497

— Council

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

Administration

— Commission

— Office  for  Official  Publications

— European  Parliament  (including  Ombudsman)

— Council

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

1,449

0,151

0,263

0,626

1,309

0,514

1,065

0,076

0,157

0,420

1,026

0,470

196,595

173,479

3,946

119,067

37,009

2,982

1,550

2,555

2,285

1,749

3,711

67,733

33,324

2,708

1,278

2,405

2,199

1,636

8,981

0,343

3,373

0,384

0,075

0,107

0,205

0,283

0,045

23,116

0,234

51,334

3,685

0,274

0,273

0,150

0,086

0,113

6,484

6,696

13,958

0,069

1,705

0,136

0,055

0,364

0,769

0,398

0,075

17,037

0,251

7,690

0,925

0,285

1,352

0,072

0,093

0,077

Sub  total  —  Heading  5

453,637

360,463

0,113

93,061

45,311

6. RESERVES

Monetary  reserve  (B1-6)

Guarantee  reserve  (B0-2 3)

Emergency  aid  reserve  (B7-9 1)

Negative  reserve  (B0-4 5)

7. COMPENSATION

Compensation  (B0-5)

Sub  total  —  Heading  6

0,000

0,000

0,000

0,000

0,000

Sub  total  —  Heading  7

0,000

0,000

0,000

0,000

0,000

Grand  total

1 303,249

934,924

45,270

323,055

143,861

C 350/22

EN

Official  Journal  of  the  European  Communities

17.11.98

(ECU  million)

Heading

Headings  other  than  ‘Administrative  expenditure’  concern  only
the  Commission

Carryover
from  1996

Payments
effected  in
1997

Appropriations
carried over
to  1998

Appropriations
lapsing  1997

Appropriations
lapsing  1996

Breakdown  by  institution

Commission

— of  which:  non-differentiated  appropriations

— of  which:  differentiated  appropriations

European Parliament

Council

Economic  and  Social  Committee

Committee  of  the  Regions

Joint  Structure

Court  of  Justice

Court  of  Auditors

1 112,870

690,058

422,812

137,937

38,458

3,133

1,814

3,181

3,593

2,264

804,931

513,074

291,857

83,230

34,389

2,783

1,435

2,825

3,225

2,106

45,270

0,000

45,270

0,000

0,000

0,000

0,000

0,000

0,000

0,000

266,669

176,984

85,685

54,706

4,069

0,350

0,379

0,355

0,369

0,158

129,867

43,710

86,156

9,395

1,062

0,339

1,715

0,840

0,491

0,152

Grand  total

1 303,249

934,924

45,270

323,055

143,861

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/23

Table  5

EXCHANGE  DIFFERENCES

Headings

1997

1996

(ECU  million)

Own  resources

EAGGF  Guarantee  Section  advances

Staff  expenditure

Currency  purchases/sales

Profits  or  losses  on  payment  operations

Revaluation  differences  on  bank  accounts

Exchange  differences  on  bank  reconciliation

Revaluation  differences  on  non-budget  accounts

Miscellaneous

0,036

38,963

−2,250

99,989

−0,808

−16,225

−20,934

0,753

−4,500

0,145

−16,076

−3,579

341,549

−1,673

70,249

38,699

−0,381

−5,468

Total

95,024

423,465

Table  6

OVERRUN  ON  NON-DIFFERENTIATED  APPROPRIATIONS  CARRIED  OVER  FROM  1996
TO  1997

(Article  5  of  Commission  Regulation  (Euratom,  ECSC,  EC)  No  3418/93  of  9  December  1993)

Institution

1997

1996

(ECU  million)

Commission

Council

Court  of  Justice

Court  of  Auditors

7

64

71

109

132

241

Total

Table  7

APPROPRIATIONS  FOR  COMMITMENTS  FOR  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

Commit-
ments
entered  into
in  1997

Total

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

1. COMMON  AGRICULTURAL  POLICY

Market  expenditure  (B1-1  to  B1-3)

38 887,900

−254,000

360,800

38 994,700

38 605,634

Accompanying  measures  (B1-4  and  B1-5)

1 845,100

230,000

2 075,100

2 069,301

389,066

5,799

Sub  total  —  Heading  1

40 733,000

−24,000

0,000

0,000

360,800

41 069,800

40 674,935

0,000

0,000

0,000

394,865

0,000

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  Section  (B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

4 026,100

490,650

12 989,700

7 639,100

Community  initiatives  (B2-1 4)

3 273,400

−100,000

Transitional  measures,  innovation  schemes  and
action  against  fraud  (B2-1 5,  B2-1 6,  B2-1 8  &
B2-1 9)

Other  structural  operations  (B2-2)

Cohesion  Fund  (B2-3)

EEA-financial  mechanism  (B2-4)

301,050

0,000

2 749,000

108,000

4 026,100

4 026,100

490,650

368,974

12 989,700

12 983,138

7 639,100

7 639,100

3 173,400

1 949,117

4,648

305,698

264,365

0,000

0,000

2 749,000

2 748,925

108,000

102,518

0,000

121,676

6,562

0,000

105,409

1 224,283

13,506

41,333

0,000

0,075

5,482

Sub  total  —  Heading  2

31 577,000

−100,000

0,000

0,000

4,648

31 481,648

30 082,236

0,000

0,000

0,000

1 399,412

118,916

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Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

Commit-
ments
entered  into
in  1997

Total

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

3.

INTERNAL  POLICIES

Research  (B6)

B6-1:

Joint  Research  Centre  —  Staff  and
resources

B6-2:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EC  framework
programme  (1994  to  1998)

B6-3:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EAEC  framework
programme  (1994  to  1998)

B6-4:

Joint  Research  Centre  —  Direct  action  —
Completion  of  the  former  joint  and
supplementary  programmes

B6-5:

Indirect  action  (shared-cost  projects)  and
concerted  action  —  Completion  of  earlier
projects

B6-7:

Indirect  action  (shared-cost  projects),
concerted  action  and  supplementary
programmes  —  EC  framework  programme
(1994  to  1998)

B6-8:

Indirect  action  (shared-cost  activities),
concerted  action  and  supplementary
programmes  —  EAEC  framework
programme  (1994  to  1998)

202,714

0,746

0,430

21,483

8,696

234,069

228,976

4,884

0,208

37,376

− 0,646

25,046

10,255

72,031

41,010

29,738

1,283

7,979

− 0,100

1,089

2,808

11,775

7,833

3,557

0,386

0,275

18,021

27,968

46,263

13,993

32,271

0,000

0,960

35,871

30,102

66,933

25,689

41,244

0,000

3 009,870

99,000

1,470

3 110,341

3 095,325

0,859

14,157

8,463

200,000

200,000

199,873

0,127

Research  total

3 457,939

99,000

1,665 101,509

81,299

3 741,412

3 612,698

0,000

0,859 111,695

16,161

8,463

.

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a
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o
m
m
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i
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i
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s

C
3
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2
5

 
 
 
 
 
Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

Commit-
ments
entered  into
in  1997

Total

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

Other  agricultural  operations  (B2-5)

169,935

9,000

178,935

176,452

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

22,000

21,595

45,950

22,000

21,711

0,131

21,595

21,590

45,950

42,957

Education,  vocational  training,  youth  (B3-1)

385,243

3,720

7,747

0,231

396,941

391,568

0,993

3,290

2,483

0,159

0,005

2,993

1,091

Culture  and  audiovisual  media  (B3-2)

112,733

1,625

0,775

115,133

101,672

13,033

0,427

3,254

Information  and  communication  (B3-3)

84,800

36,000

120,800

120,231

0,383

0,000

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

173,868

15,840

26,587

11,000

15,787

132,066

19,075

0,500

3,876

0,080

213,084

− 12,000

84,322

28,565

0,124

189,833

183,378

37,587

37,312

15,787

15,776

132,066

131,921

19,575

19,522

3,956

3,955

7,296

208,380

202,025

0,971

0,213

84,322

84,322

0,000

28,565

28,537

Trans-European  networks  (B5-7)

468,900

13,000

5,002

486,902

479,531

2,600

Cooperation  in  the  fields  of  justice  and  home
affairs  (B5-8)

12,930

1,658

14,588

11,664

Measures  to  combat  fraud  (B5-9)

20,000

− 6,300

13,700

11,077

0,186

6,455

0,275

0,011

0,145

0,053

0,001

5,171

0,000

0,000

0,028

4,772

2,924

2,623

Sub  total  —  Heading  3

5 486,326

184,395

1,665 109,257

96,386

5 878,028

5 697,899

0,000

18,970 115,198

45,961

11,717

C
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a
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J
o
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n
a
l

o
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t
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e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

1
7
.
1
1
.
9
8

 
 
 
 
 
Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

Commit-
ments
entered  into
in  1997

Total

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

530,000

530,000

523,559

0,000

6,441

Humanitarian  aid  (B7-2 1)

374,450

118,000

4,757

497,207

494,618

0,037

2,552

Cooperation  —  Asia  (B7-3 0)

Cooperation  —  Latin  America  (B7-3 1)

401,150

255,650

401,150

400,311

255,650

254,455

Cooperation  —  southern  Africa  (B7-3 2)

142,500

2,500

0,289

145,289

142,738

Cooperation  —  Mediterranean  third  countries
(B7-4)

Cooperation  —  central  and  eastern  Europe
(B7-5 0)

941,700

139,920

2,500

1 084,120

1 078,357

1 206,500 − 151,500

1 055,000

1 052,381

Cooperation  —  New  Independent  States  (B7-5 2)

540,500

− 54,000

Cooperation  —  former  Yugoslavia  (B7-5 4)

254,100

486,500

475,194

254,100

246,761

1,555

5,000

Other  cooperation  measures  (B7-6,  B7-5 1,
B7-5 3)

354,650

44,080

398,730

370,480

13,111

Democracy  and  human  rights  (B7-7)

78,625

11,500

International  fisheries  agreements  (B7-8 0)

250,000

− 25,000

External  aspects  of  Community  policies  (B7-8 1  to
B7-8 7)

Support  expenditure  (B7-9 5)

83,717

15,000

90,125

89,568

225,000

222,870

1,492

85,209

84,507

15,000

5,271

Common  foreign  and  security  policy  (B8-0)

24,540

2,000

26,540

18,090

8,000

0,839

1,195

2,551

5,763

1,064

6,306

7,339

15,139

0,557

2,130

0,701

9,729

0,450

Sub  total  —  Heading  4

5 428,542

110,040

0,000

0,000

11,038

5 549,620

5 459,160

0,000

27,666

0,037

62,756

0,000

.

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Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

Commit-
ments
entered  into
in  1997

Total

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

5. ADMINISTRATIVE  EXPENDITURE

Staff

— Commission

1 803,534

− 62,621

0,967

1 741,880

1 727,046

0,118

14,716

— Office  for  Official  Publications

32,355

— European  Parliament  (including  Ombudsman)

533,911

− 27,524

— Council

202,938

− 7,202

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

Administration

— Commission

11,476

7,036

38,389

94,713

− 2,627

52,084

32,355

32,163

506,387

501,310

195,736

188,324

11,476

7,036

9,998

6,403

38,389

35,596

92,087

91,091

52,084

48,139

0,192

5,077

7,412

1,478

0,633

2,794

0,995

3,945

941,754

62,569

0,185

1 004,508

979,558

0,185

24,765

— Office  for  Official  Publications

22,000

22,000

21,990

— European  Parliament  (including  Ombudsman)

353,297

27,524

18,616

399,437

374,306

4,522

— Council

117,334

7,202

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

16,390

8,560

15,386

28,431

2,627

5,587

124,536

123,466

16,390

15,695

8,560

8,461

15,386

14,759

31,058

31,050

5,587

5,545

0,010

20,609

1,070

0,695

0,099

0,627

0,008

0,042

Sub  total  —  Heading  5

4 285,175

− 0,052

0,000

1,152

18,616

4 304,890

4 214,901

4,522

0,000

0,303

85,165

0,000

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J
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n
a
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o
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t
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e
a
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C
o
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m
u
n
i
t
i
e
s

1
7
.
1
1
.
9
8

 
 
 
 
 
Sectors

(Sectors  other  than  ‘Administrative  expenditure’  concern
only  the  Commission)

Initial  budget
for  1997

Appropriations available

Supplemen-
tary  and/or
amending
budgets
and
transfers

Appro-
priations
made
available
again

Appro-
priations
relating
to  contri-
butions
by  third
parties

Appro-
priations
carried
over  from
1996

6. RESERVES

Monetary  reserve  (B1-6)

Guarantee  (B0-2 3  and  B0-2 4)

Emergency  aid  reserve  (B7-9 1)

Negative  reserve  (B0-4 5)

500,000

44,000

329,000

329,000

− 126,000

126,000

Appropriations carried over to
1998

Non-
differen-
tiated
appro-
priations

Differen-
tiated
appro-
priations

Appro-
priations
relating
to  contri-
butions
by  third
parties

(ECU  million)

Appro-
priations
lapsing

Memo
item
appro-
priations
made
available
in  1998
p.m.

544,000

42,905

329,000

0,000

Commit-
ments
entered  into
in  1997

Total

544,000

329,000

329,000

0,000

286,095

Sub  total  —  Heading  6

1 032,000

170,000

0,000

0,000

0,000

1 202,000

286,095

0,000

0,000

0,000

915,905

0,000

7. COMPENSATION

Compensation  (B0-5)

Sub  total  —  Heading  7

212,000

0,000

0,000

0,000

0,000

212,000

212,000

0,000

0,000

0,000

212,000

212,000

212,000

B0-4 0  Reserve

454,395 − 340,435

113,960

0,000

0,000

113,960

Grand  total

89 208,427

− 0,052

1,665 110,408

491,488

89 811,946

86 627,227

4,522

46,636 115,538

3 018,024

130,633

Breakdown  by  institution

Commission

87 722,906

− 0,052

1,665 110,408

472,872

88 307,799

85 173,084

0,000

46,636 115,538

2 972,541

130,633

— of  which:  non-differentiated  appropriations

44 645,643

− 0,052

0,000

0,000

360,800

45 006,391

43 932,939

0,000

0,000

0,000

1 073,453

0,000

— of  which:  differentiated  appropriations

43 077,263

0,000

1,665 110,408

112,072

43 301,408

41 240,145

0,000

46,636 115,538

1 899,089

130,633

European  Parliament  (including  Ombudsmann)

Council

Economic  and  Social  Committee

Committee  of  the  Regions

Joint  Structure

Court  of  Justice

Court  of  Auditors

887,208

320,272

27,866

15,596

53,775

123,145

57,670

18,616

4,522

905,824

320,272

27,866

15,596

53,775

875,616

311,790

25,693

14,863

50,355

123,145

122,142

57,670

53,684

25,685

8,482

2,173

0,732

3,421

1,003

3,986

Grand  total

89 208,437

− 0,052

1,665 110,408

491,488

89 811,946

86 627,227

4,522

46,636 115,538

3 018,024

130,633

.

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o
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C
o
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Table  8

APPROPRIATIONS  FOR  PAYMENTS  FOR  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

(ECU  million)

Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

1. COMMON  AGRICULTURAL  POLICY

Market  expenditure  (B1-1  to  B1-3)

38 887,900

−254,000

38 633,900

38 271,323

82,384

Accompanying  measures  (B1-4  and  B1-5)

1 845,100

230,000

2 075,100

2 069,301

280,193

5,799

Sub  total  —  Heading  1

40 733,000

−24,000

0,000

0,000

40 709,000

40 340,624

82,384

0,000

0,000

285,992

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  Section  (B2-1 0)

3 580,000

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

367,900

119,000

11 122,600

400,000

6 143,400

Community  initiatives  (B2-1 4)

2 349,300

−490,660

Transitional  measures,  innovation  schemes  and
action  against  fraud  (B2-1 5,  B2-1 6,  B2-1 8  and
B2-1 9)

Other  structural  operations  (B2-2)

Cohesion  Fund  (B2-3)

330,100

−3,111

42,700

2 326,000

EEA  financial  mechanism  (B2-4)

108,000

−5,482

3 580,000

3 580,000

486,900

486,893

11 522,600

11 521,436

6 143,400

6 143,400

1 858,640

1 677,321

326,989

202,920

42,700

10,927

2 326,000

2 322,983

102,518

102,518

0,000

0,007

1,164

0,000

181,319

124,069

31,773

3,017

0,000

Sub  total  —  Heading  2

26 370,000

19,747

0,000

0,000

26 389,747

26 048,398

0,000

0,000

0,000

341,349

3.

INTERNAL  POLICIES

Research  (B6)

B6-1:

Joint  Research  Centre  —  Staff  and
resources

201,108

1,150

19,177

221,435

211,021

2,690

7,723

C
3
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0

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0

E
N

O

f
f
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i
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J
o
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n
a
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o
f

t
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E
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C
o
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i
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s

1
7
.
1
1
.
9
8

 
 
 
 
 
Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

(ECU  million)

B6-2:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EC  framework
programme  (1994  to  1998)

B6-3:

Joint  Research  Centre  —  Direct  operating
appropriations  —  EAEC  framework
programme  (1994  to  1998)

B6-4:

Joint  Research  Centre  —  Direct  action  —
Completion  of  the  former  joint  and
supplementary  programmes

B6-5:

Indirect  action  (shared-cost  projects)  and
concerted  action  —  Completion  of  earlier
projects

B6-7:

Indirect  action  (shared-cost  projects),
concerted  action  and  supplementary
programmes  —  EC  framework  programme
(1994  to  1998)

B6-8:

Indirect  action  (shared-cost  activities),
concerted  action  and  supplementary
programmes  —  EAEC  framework
programme  (1994  to  1998)

31,897

0,920

8,554

41,371

31,566

7,894

1,911

7,178

0,730

0,931

8,839

7,226

0,865

0,748

1,694

0,750

16,071

18,515

3,815

14,446

0,254

513,279

−73,250

40,051

480,080

401,119

36,739

42,222

2 199,805

18,654

2 218,459

2 160,271

29,780

28,408

200,474

5,000

205,474

203,575

1,899

Research  total

3 155,435

−46,046

84,784

0,000

3 194,173

3 018,594

0,000

29,780

62,634

83,165

Other  agricultural  operations  (B2-5)

158,950

9,500

168,450

154,246

2,000

Other  regional  operations  (B2-6)

39,500

−4,354

Transport  (B2-7)

28,495

Fisheries  and  the  sea  (B2-9)

35,950

−12,000

35,146

33,163

28,495

28,454

23,950

20,399

12,204

1,983

0,041

3,551

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Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

(ECU  million)

Education,  vocational  training,  youth  (B3-1)

Culture  and  audiovisual  media  (B3-2)

378,328

115,285

3,720

1,625

Information  and  communication  (B3-3)

82,200

25,000

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

Trans-European  networks  (B5-7)

Cooperation  in  the  fields  of  justice  and  home
affairs  (B5-8)

Measures  to  combat  fraud  (B5-9)

168,684

17,343

49,149

−1,700

16,887

133,866

24,275

3,876

3,500

0,200

0,080

202,001

−7,250

83,200

14,664

26,872

8,000

324,496

55,150

3,598

7,652

20,000

−6,300

5,643

387,691

361,854

5,643

20,194

116,910

111,056

107,200

105,527

186,027

141,092

47,449

35,802

16,887

15,541

2,800

0,700

7,164

137,366

128,540

1,000

24,475

17,441

3,956

3,933

194,751

183,419

5,000

97,864

96,028

0,000

34,872

34,791

379,646

363,067

11,250

13,700

2,268

5,157

10,800

4,500

5,500

3,055

0,973

37,770

11,648

1,346

7,826

7,034

0,023

6,332

1,836

0,000

0,080

5,779

4,482

3,043

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Sub  total  —  Heading 3

5 051,047

68,784

90,427

0,000

5 210,258

4 860,372

0,000

69,244

68,278

212,365

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

Humanitarian  aid  (B7-2 1)

409,500

0,139

362,950

150,000

0,000

409,639

407,686

512,950

484,234

19,660

0,000

1,952

9,056

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Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

(ECU  million)

Cooperation  —  Asia  (B7-3 0)

210,650

60,000

270,650

252,292

Cooperation  —  Latin  America  (B7-3 1)

162,950

162,950

148,888

Cooperation  —  southern  Africa  (B7-3 2)

94,500

−22,000

72,500

70,991

Cooperation  —  Mediterranean  countries  (B7-4)

633,700

−31,830

601,870

403,879

1,550

Cooperation  —  central  and  eastern  Europe
(B7-5 0)

1 048,593

−121,713

926,881

824,861

Cooperation  —  New  Independent  States  (B7-5 2)

489,800

489,800

396,127

Cooperation  —  former  Yugoslavia  (B7-5 4)

224,000

−127,000

97,000

42,375

Other  cooperation  measures  (B7-6,  B7-5 1,  B7-5 3)

316,450

54,210

370,660

318,530

16,600

Democracy  and  human  rights  (B7-7)

64,925

1,500

International  fisheries  agreements  (B7-8 0)

220,000

75,580

External  aspects  of  Community  policies  (B7-8 1  to
B7-8 7)

Support  expenditure  (B7-9 5)

104,467

7,850

15,000

−10,980

Common  foreign  and  security  policy  (B8-0)

1,000

23,384

66,425

59,323

295,580

284,706

112,317

75,231

4,020

0,035

24,384

16,118

3,520

8,116

18,358

14,062

1,509

196,441

102,019

93,673

54,625

35,530

7,102

10,874

37,086

0,465

0,151

Sub  total  —  Heading  4

4 358,485

59,140

0,000

0,000

4 417,625

3 785,277

0,000

49,446

0,000

582,902

5. ADMINISTRATIVE  EXPENDITURE

Staff

— Commission

1 803,534

−62,621

0,967

1 741,880

1 665,066

50,498

0,967

25,350

— Publications  Office

32,355

32,355

31,449

0,648

0,258

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Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

(ECU  million)

— European  Parliament  (including  Ombudsman)

533,911

−27,524

506,387

481,396

19,915

— Council

202,938

−7,202

195,736

186,519

11,476

7,036

38,389

94,713

−2,627

52,084

11,476

7,036

9,821

6,221

38,389

34,660

92,087

88,515

52,084

47,521

1,805

0,176

0,181

0,936

2,576

0,618

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

Administration

— Commission

941,754

62,569

0,185

1 004,508

753,852

225,570

0,185

24,902

— Publications  Office

22,000

22,000

18,274

3,716

— European  Parliament  (including  Ombudsman)

353,297

27,524

380,821

295,779

70,626

4,522

— Council

117,334

7,202

124,536

86,562

36,903

— Economic  and  Social  Committee

— Committee  of  the  Regions

— Joint  Structure

— Court  of  Justice

— Court  of  Auditors

16,390

8,560

15,386

28,431

5,587

2,627

16,390

13,265

8,560

5,637

15,386

11,659

31,058

28,432

5,587

4,116

2,430

2,824

3,101

2,619

1,429

0,010

9,894

1,070

0,695

0,099

0,627

0,008

0,042

Sub  total  —  Heading  5

4 285,175

−0,052

1,152

0,000

4 286,274

3 768,743

426,571

4,522

1,152

85,287

5,077

7,412

1,478

0,633

2,794

0,995

3,945

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6. RESERVES

Monetary  reserve  (B1-6)

500,000

44,000

544,000

Guarantee  reserve  (B0-2 3  and  B0-2 4)

329,000

329,000

286,095

544,000

42,905

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Sectors
(Sectors  other  than  ‘Administrative  expenditure’  concern  only
the  Commission)

Initial  budget
for  1997

Appropriations available

Appropriations  carried  over  to  1998

Supplemen-
tary and/or
amending
budgets  and
transfers

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
made
available
again

Payments
charged  to
1997

Total

Automatic
non-differen-
tiated  appro-
priations

Non-
automatic
differentiated
and
non-differen-
tiated  appro-
priations

Appro-
priations
relating  to
contributions
by  third
parties

Appro-
priations
lapsing

Emergency  aid  reserve  (B7-9 1)

Negative  reserve  (B0-4 5)

329,000

−96,000

96,000

329,000

0,000

329,000

0,000

Sub  total  —  Heading  6

1 062,000

140,000

0,000

0,000

1 202,000

286,095

0,000

0,000

0,000

915,905

(ECU  million)

7. COMPENSATION

Compensation  (B0-5)

212,000

212,000

212,000

Sub  total  —  Heading  7

212,000

0,000

0,000

0,000

212,000

212,000

0,000

0,000

0,000

B0-4 0  Reserve

350,997

−263,671

87,326

0,000

0,000

87,326

Grand  Total

82 422,704

−0,052

91,579

0,000

82 514,231

79 301,508

508,955

123,212

69,429

2 511,126

Breakdown  by  institution

Commission

80 937,172

— of  which:  non-differentiated  appropriations

44 645,643

— of  which:  differentiated  appropriations

36 291,529

European  Parliament  (including  Ombudsman)

Council

Economic  and  Social  Committee

Committee  of  the  Regions

Joint  Structure

Court  of  Justice

Court  of  Auditors

887,208

320,272

27,866

15,596

53,775

123,145

57,670

−0,052

−0,052

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

91,579

0,000

91,579

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

81 028,699

78 001,406

362,815

118,690

69,429

2 476,359

0,000

44 645,591

43 307,359

362,815

0,000

0,000

975,417

0,000

36 383,108

34 694,047

0,000

118,690

69,429

1 500,942

4,522

0,000

0,000

0,000

0,000

0,000

0,000

0,000

887,208

777,175

320,272

273,081

27,866

15,596

53,775

23,086

11,858

46,319

123,145

116,947

57,670

51,637

90,540

38,709

2,607

3,006

4,036

5,195

2,047

14,970

8,482

2,173

0,732

3,420

1,003

3,986

Grand  total

82 422,704

−0,052

91,579

0,000

82 514,231

79 301,508

508,955

123,212

69,429

2 511,126

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C 350/36

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  9

COMMITMENTS  FROM  DIFFERENTIATED  APPROPRIATIONS

BY  HEADING  IN  FINANCIAL

Year  in  which

Heading

Before  1988

1988

1989

1990

1991

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  Section  (B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

0,638

166,480

11,902

0,2

1,2

0,2

0,000

110,807

11,411

0,8

0,2

Community  initiatives  (B2-1 4)

Transitional  measures,  innovation
schemes  and  action  against  fraud
(B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

19,461

Other  structural  operations  (B2-2)

2,887

3,5

Cohesion  Fund  (B2-3)

11,987

0,871

50,806

18,468

2,223

0,3

0,2

0,4

0,3

0,1

0,4

0,4

16,267

0,208

27,373

4,360

1,228

4,114

0,508

0,4

0,1

0,2

0,1

0,0

0,8

0,6

7,080

4,611

110,658

13,484

57,586

14,433

0,289

0,2

1,2

0,8

0,2

1,5

2,8

0,3

7,073

0,673

1,4

0,8

2,099

0,358

Sub  total  —  Heading  2

201,367

0,6

129,963

0,4

86,812

0,3

54,058

0,2

208,141

0,6

3.

INTERNAL  POLICIES

Research  (B6)

0,111

0,0

1,044

0,0

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth
(B3-1)

Culture  and  audiovisual  media  (B3-2)

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

2,199

0,146

0,010

0,0

0,1

0,0

4,757

0,665

0,078

0,1

0,2

0,3

21,428

0,867

0,5

0,3

4,571

18,9

0,195

0,256

0,1

0,4

Energy  (B4-1)

2,271

3,1

0,486

0,7

4,240

5,9

0,048

0,1

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Statistical  information  (B5-6)

0,002

0,0

0,029

0,0

0,596

0,2

0,677

0,3

2,492

0,9

0,126

1,211

0,0

1,1

0,509

0,020

0,2

0,0

1,263

0,072

0,5

0,1

6,326

2,4

7,210

2,7

Trans-European  networks  (B5-7)

19,500

2,3

8,704

1,0

20,055

2,3

11,575

1,3

34,152

4,0

Cooperation  in  the  fields  of  justice  and
home  affairs  (B5-8)

Measures  to  combat  fraud  (B5-9)

Sub  total  —  Heading  3

23,221

0,3

10,792

0,1

28,580

0,4

24,127

0,3

71,171

1,0

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/37

OUTSTANDING  AT  31  DECEMBER  1997

PERSPECTIVE

the  commitments  were  contracted

1992

1993

1994

1995

1996

1997

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

53,475

25,223

201,407

106,993

82,227

1,4

6,3

1,5

1,5

2,1

249,918

37,218

1 108,337

452,248

310,037

31,830

6,2

124,817

20,997

25,3

57,177

59,425

6,6

9,3

8,0

6,5

7,9

24,4

69,0

1,9

522,154

1,6

2 399,177

7,4

705,924

29,674

7,778

138,393

133,514

63,085

0,8

1,9

1,0

1,9

1,6

28,871

0,8

53,234

13,3

732,807

118,218

5,3

1,7

508,110

85,199

2 960,827

1 375,206

1 002,374

25,4

1 266,168

13,5

21,3

21,4

19,7

32,1

2 868,772

184,665

8 214,216

4 726,393

1 156,454

76,0

46,2

59,4

67,8

29,3

37,863

7,4

18,221

3,6

72,352

14,2

178,473

34,9

(ECU  million)

Totals

3 774,153

399,646

13 822,112

6 972,197

3 941,382

510,737

82,889

295,617

267,032

20,638

1,298

0,026

1,715

9,5

2,2

5,7

7,2

5,4

0,1

2,6

6,2

0,5

3,6

9,6

1,2

6,2

5,725

3,1

13,837

12,6

0,789

2,409

3,145

0,110

0,9

1,4

4,4

0,7

33,275

12,7

0,315

1,7

16,320

0,600

1,106

82,598

0,081

542,610

17,5

812,113

26,2

1 387,206

44,8

3 096,971

2 496,335

7,7

7 079,976

21,7

18 716,179

57,4

32 600,087

621,306

56,175

6,998

0,886

13,3

19,5

28,9

4,6

8,646

13,0

18,473

16,131

7,329

7,255

10,027

2,488

49,601

0,889

10,0

14,6

8,2

4,3

13,9

15,8

18,9

4,7

25,777

9,7

2,264

7,4

1 293,557

96,599

0,707

4,440

19,109

55,259

26,122

19,177

43,910

17,801

3,065

64,075

5,053

0,051

61,973

30,385

8,825

112,267

13,0

159,663

27,6

33,5

2,9

22,8

28,7

29,8

23,7

21,4

26,1

24,7

19,5

24,4

26,6

70,3

23,4

26,5

29,0

18,6

0,778

0,044

6,3

0,6

0,894

0,290

7,3

4,1

2 276,670

103,102

5,590

14,115

37,007

104,631

53,700

62,172

111,770

32,205

9,973

86,501

12,741

0,021

122,475

82,208

17,880

303,906

10,619

6,646

48,6

35,7

23,1

72,5

55,7

56,4

48,8

69,5

66,5

44,6

63,5

32,9

67,0

29,7

46,2

71,8

58,8

35,3

86,4

94,1

4 685,930

288,553

24,192

19,467

66,477

185,534

110,153

89,475

168,102

72,160

15,705

262,891

19,028

0,072

265,165

114,497

30,412

860,535

12,291

7,062

947,335

13,0

1 910,953

26,2

3 453,934

47,3

7 297,701

58,049

3,454

1,2

1,2

3,294

13,6

139,777

6,907

1,647

0,076

0,0

0,327

0,755

0,2

1,0

11,070

4,2

1,371

0,363

0,009

2,236

0,926

0,070

14,573

0,030

3,0

2,4

6,8

0,7

0,3

0,0

1,3

1,3

0,4

5,5

0,2

8,265

3,1

14,921

5,6

0,153

44,641

0,5

5,2

0,184

63,474

0,6

7,4

130,084

1,8

246,487

3,4

451,019

C 350/38

DE

Amtsblatt  der  Europäischen  Gemeinschaften

17.11.98

Rubriken

Vor  1988

1988

1989

1990

1991

Betrag

%

Betrag

%

Betrag

%

Betrag

%

Betrag

%

Haushaltsjahre,

4. EXTERNE  POLITIKBEREICHE

EEF  (B7-1)

Nahrungsmittelhilfe  (B7-2 0)

Humanitäre  Hilfe  (B7-2 1)

Zusammenarbeit  mit  den
Entwicklungsländern  in  Asien  (B7-3 0)

Zusammenarbeit  mit  den
Entwicklungsländern  in  Lateinamerika
(B7-3 1)

Zusammenarbeit  mit  den
Entwicklungsländern  im  südlichen
Afrika  (B7-3 2)

Zusammenarbeit  mit  Drittländern  im
Mittelmeerraum  und  im  Nahen  Osten
(B7-4)

Zusammenarbeit  mit  den  Ländern
Mittel-  und  Osteuropas  (B7-5 0)

Zusammenarbeit  mit  den  Unabhängigen
Staaten  der  ehemaligen  Sowjetunion
(B7-5 2)

Zusammenarbeit  mit  den  Republiken
des  ehemaligen  Jugoslawien  (B7-5 4)

Sonstige  Maßnahmen  der
Zusammenarbeit  (B7-6,  B7-5 1,  B7-5 3)

Menschenrechte  und  Demokratie  (B7-7)

Internationale  Fischereiabkommen
(B7-8 0)

Sonstige  externe  Aspekte  der
Gemeinschaftspolitiken  (B7-8 1  bis
B7-8 7)

Ausgaben  zur  Unterstützung  externer
Politikbereiche  (B7-9 5)

Gemeinsame  Außen-  und
Sicherheitspolitik  (B8-0)

1,660

0,2

0,797

0,006

0,1

0,0

2,220

0,2

46,622

2,7

17,582

1,0

44,844

2,6

45,129

2,6

41,579

2,4

5,399

0,5

16,186

1,6

27,214

2,7

2,895

0,3

11,088

1,1

0,372

0,1

0,493

0,1

0,388

0,1

0,370

0,1

0,231

0,1

25,884

1,3

8,472

0,4

18,260

0,9

18,316

0,9

25,078

1,2

2,099

0,1

31,085

1,0

30,085

1,9

0,154

0,0

0,013

0,0

0,361

0,1

1,923

0,3

0,103

0,1

1,663

1,1

2,575

1,7

0,795

0,5

Rubrik  4  insgesamt

79,937

0,6

42,990

0,3

92,382

0,7

72,551

0,6

144,084

1,1

5. VERWALTUNGSAUSGABEN

Verwaltung  —  Teil  A

Rubrik  5  insgesamt

Gesamtbetrag

304,525

0,6

183,745

0,3

207,774

0,4

150,736

0,3

423,396

0,8

17.11.98

DE

Amtsblatt  der  Europäischen  Gemeinschaften

in  denen  die  Mittelbindungen  vorgenommen  wurden

1992

1993

1994

1995

1996

1997

Betrag

%

Betrag

%

Betrag

%

Betrag

%

Betrag

%

Betrag

%

0,000

0,393

0,1

4,754

0,450

0,5

0,1

41,963

6,315

4,6

1,3

172,980

18,9

24,940

5,2

262,339

144,133

28,7

30,0

426,561

303,542

46,7

63,3

C 350/39

(in  Mio.  ECU)

Gesamt

0,000

913,273

479,779

126,419

7,3

138,602

8,0

115,102

6,6

388,749

22,4

378,752

21,8

392,910

22,6

1 736,291

35,008

3,5

90,939

9,0

123,326

12,2

221,597

21,9

230,059

22,7

248,816

24,6

1 012,529

5,769

1,5

11,464

3,0

16,605

4,4

76,267

20,1

126,602

33,3

141,535

37,2

380,096

69,914

3,4

129,810

6,3

175,172

8,5

281,588

13,6

363,629

17,6

950,502

46,0

2 066,624

40,266

1,3

145,761

4,7

280,165

9,1

652,165

21,1

943,402

30,5

995,852

32,2

3 090,796

41,555

2,6

127,107

8,0

176,145

11,1

293,945

18,5

456,259

28,7

464,860

29,2

1 589,957

2,293

0,7

1,804

0,6

73,301

23,6

232,628

75,0

310,026

13,465

1,9

34,354

1,007

4,8

0,8

54,462

5,082

7,7

4,2

120,517

12,719

17,0

10,4

214,594

33,532

30,3

27,5

269,454

69,455

38,0

57,0

709,297

121,795

0,212

0,5

0,712

1,6

14,129

31,9

7,924

17,9

18,617

42,0

2,716

6,1

44,310

8,343

5,5

10,368

6,8

14,432

9,4

25,296

16,5

27,967

18,3

61,331

40,1

152,872

341,344

2,7

695,328

5,5

1 025,190

8,1

2 280,606

18,1

3 277,919

26,0

4 573,015

36,2

12 625,346

0,115

0,9

4,735

38,0

7,614

61,1

12,464

5,236

3,4

5,236

993,582

1,9

3 340,992

6,4

2 182,133

4,2

5 724,355

10,9

12 268,882

23,4

26 743,977

50,9

52 524,096

0,079

0,079

8,2

8,2

0,034

0,034

3,6

3,6

0,848

88,2

0,848

88,2

0,962

0,962

C 350/40

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  10

COMMITMENTS  FROM  DIFFERENTIATED  APPROPRIATIONS

FORESEEABLE  SCHEDULE  OF  PAYMENT  AT  31  DECEMBER  1997

Heading

Totals

1997

1998

1999

After  1999

Amount

%

Amount

%

Amount

%

Amount

%

(ECU  million)

2. STRUCTURAL
OPERATIONS

EAGGF-Guidance  Section
(B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

3 774,153

1 831,597

48,53

1 155,646

399,646

169,250

42,35

96,714

30,62

24,20

669,912

17,75

116,999

3,10

90,999

22,77

42,682 10,68

13 822,112

5 884,073

42,57

4 457,631

32,25

2 406,430

17,41 1 073,978

7,77

6 972,197

2 321,044

33,29

1 811,377

25,98

1 756,994

25,20 1 082,782 15,53

Community  initiatives  (B2-1 4)

3 941,382

1 159,949

29,43

1 252,965

31,79

949,479

24,09

578,989 14,69

Transitional measures,
innovation  schemes  and  action
against  fraud  (B2-1 5,  B2-1 6,
B2-1 8  and  B2-1 9)

Other  structural  operations
(B2-2)

510,737

174,315

34,13

175,234

34,31

83,965

16,44

77,223 15,12

82,889

28,290

34,13

28,439

34,31

13,627

16,44

12,533 15,12

Cohesion  Fund  (B2-3)

3 096,971

1 827,523

59,01

731,814

23,63

377,211

12,18

160,423

5,18

Sub  total  —  Heading  2

32 600,087 13 396,040

41,09

9 709,821

29,78

6 348,617

19,47 3 145,610

9,65

3.

INTERNAL  POLICIES

Research  (B6)

4 685,930

2 124,132

45,33

1 686,935

36,00

765,681

16,34

109,182

2,33

Other  agricultural  operations
(B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational training,
youth  (B3-1)

Culture  and  audiovisual  media
(B3-2)

Information  and  communication
(B3-3)

288,553

88,124

30,54

105,755

36,65

68,704

23,81

25,970

9,00

24,192

19,467

66,477

10,567

43,68

13,543

55,98

0,082

0,34

13,962

71,72

5,505

28,28

30,493

45,87

17,105

25,73

9,407

14,15

9,466 14,24

185,534

147,797

79,66

37,738

20,34

110,153

60,221

54,67

35,480

32,21

12,018

10,91

2,434

2,21

89,475

51,547

57,61

27,746

31,01

9,234

10,32

0,948

1,06

Other  social  operations  (B3-4)

168,102

88,674

52,75

66,451

39,53

12,524

7,45

0,437

0,26

Energy  (B4-1)

72,160

30,639

42,46

26,576

36,83

12,974

17,98

1,970

2,73

Euratom  nuclear  safeguards
(B4-2)

15,705

9,209

58,64

5,299

33,74

1,197

7,62

Environment  (B4-3)

262,891

79,814

30,36

63,804

24,27

47,189

17,95

72,085 27,42

Consumer  protection  (B5-1)

19,028

16,423

86,31

2,571

13,51

0,036

0,19

Aid  for  reconstruction  (B5-2)

0,072

0,072

100,00

Internal  market  (B5-3)

265,165

105,960

39,96

70,295

26,51

38,025

14,34

50,885 19,19

Industry  (B5-4)

114,497

62,515

54,60

45,742

39,95

6,240

5,45

Statistical  information  (B5-6)

30,412

19,333

63,57

9,367

30,80

1,709

5,62

Trans-European  networks  (B5-7)

860,535

226,235

26,29

220,727

25,65

214,445

24,92

199,128 23,14

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/41

(ECU  million)

Heading

Totals

1997

1998

1999

After  1999

Amount

%

Amount

%

Amount

%

Amount

%

Cooperation  in  the  fields  of
justice  and  home  affairs  (B5-8)

Measures  to  combat  fraud
(B5-9)

12,291

12,291

100,00

7,062

6,481

91,78

0,580

8,22

Sub  total  —  Heading  3

7 297,701

3 184,416

43,64

2 441,290

33,45

1 199,465

16,44

472,506

6,47

4. EXTERNAL  ACTIONS

EDF  (B7-1)

0,000

Food  aid  (B7-2 0)

913,273

269,142

29,47

248,867

27,25

231,697

25,37

163,567 17,91

Humanitarian  aid  (B7-2 1)

479,779

278,416

58,03

149,931

31,25

51,436

10,70

Cooperation  —  Asia  (B7-3 0)

1 736,291

164,427

9,47

188,561

10,86

188,561

10,86 1 194,742 68,81

Cooperation  —  Latin  Amercia
(B7-3 1)

Cooperation  —  southern  Africa
(B7-3 2)

Cooperation  —  Mediterranean
third  countries  (B7-4)

Cooperation  —  central  and
eastern  Europe  (B7-5 0)

Cooperation  —  New
Independent  States  (B7-5 2)

Cooperation  —  former
Yugoslavia  (B7-5 4)

Other  cooperation  measures
(B7-6,  B7-5 1,  B7-5 3)

Democracy  and  human  rights
(B7-7)

International  fisheries  agreements
(B7-8 0)

External  aspects  of  Community
policies  (B7-8 1  to  B7-8 7)

1 012,529

116,340

11,49

133,350

13,17

141,349

13,96

621,490 61,38

380,096

76,627

20,16

101,144

26,61

116,765

30,72

85,560 22,51

2 066,624

526,162

25,46

578,861

28,01

568,322

27,50

393,279 19,03

3 090,796

859,241

27,80

965,874

31,25

841,006

27,21

424,675 13,74

1 589,957

370,142

23,28

476,510

29,97

476,510

29,97

266,836 16,77

310,026

193,425

62,39

83,552

26,95

33,049

10,66

709,297

204,278

28,80

170,373

24,02

140,157

19,76

194,468 27,41

121,795

48,012

39,42

46,270

37,99

24,773

20,34

2,740

2,25

44,310

24,348

54,95

19,962

45,05

152,872

78,836

51,57

48,598

31,79

17,473

11,43

7,980

5,22

Support  expenditure  (B7-9 5)

5,236

5,236

100,00

Common  foreign  and  security
policy  (B8-0)

12,464

8,527

68,41

3,938

31,59

Sub  total  —  Heading  4

12 625,346

3 223,159

25,53

3 215,790

25,47

2 831,099

22,42 3 355,337 26,58

5. ADMINISTRATIVE

EXPENSES

Administration  —  Part  A

0,962

0,962

100,00

Sub  total  —  Heading  5

0,962

0,962

100,00

Grand  total

52 524,096 19 804,577

37,71 15 366,901

29,26 10 379,181

19,76 6 973,453 13,28

C 350/42

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  11

COMMITMENTS  FROM  DIFFERENTIATED  APPROPRIATIONS  OUTSTANDING  AT
31  DECEMBER  1997

PAYMENTS  SINCE  INITIAL  COMMITMENT

Heading

2. STRUCTURAL  OPERATIONS

(ECU  million)

Initial
commitments
including
decommitments
and
revaluations

Total
payments
since initial
commitment

Amounts
still  to  be
paid  at
31  December
1997

EAGGF-Guidance  Section  (B2-1 0)

7 153,320

3 379,167

3 774,153

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

1 005,924

606,278

399,646

33 890,155

20 068,043

13 822,112

15 822,882

8 850,685

6 972,197

Community  initiatives  (B2-1 4)

8 066,359

4 124,977

3 941,382

Transitional  measures,  innovation  schemes  and  action
against  fraud  (B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

1 604,733

1 093,996

510,737

Other  structural  operations  (B2-2)

282,823

199,934

82,889

Cohesion  Fund  (B2-3)

5 527,472

2 430,500

3 096,971

Sub  total  —  Heading  2

73 353,667

40 753,580

32 600,088

3.

INTERNAL  POLICIES

Research  (B6)

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth  (B3-1)

Culture  and  audiovisual  media  (B3-2)

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

10 849,535

6 163,606

4 685,930

507,254

122,232

32,091

106,316

757,632

319,775

243,915

344,061

135,901

39,737

218,702

288,553

98,040

12,624

39,839

572,098

209,621

154,440

175,959

63,741

24,032

24,192

19,467

66,477

185,534

110,153

89,475

168,101

72,160

15,705

539,418

276,526

262,891

39,757

2,220

638,923

176,193

0,000

65,836

20,729

2,148

19,028

0,072

373,757

265,166

61,696

114,497

0,000

35,424

0,000

30,412

Trans-European  networks  (B5-7)

1 549,374

688,839

860,535

Cooperation  in  the  fields  of  justice  and  home  affairs
(B5-8)

Measures  to  combat  fraud  (B5-9)

16,030

11,844

3,739

4,783

12,291

7,062

Sub  total  —  Heading  3

16 498,044

9 200,343

7 297,701

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/43

Heading

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

Humanitarian  aid  (B7-2 1)

Cooperation  —  Asia  (B7-3 0)

(ECU  million)

Initial
commitments
including
decommitments
and
revaluations

Total
payments
since initial
commitment

Amounts
still  to  be
paid  at
31  December
1997

0,000

1 784,746

1 470,315

0,000

871,473

990,536

0,000

913,273

479,779

2 891,133

1 154,843

1 736,291

Cooperation  —  Latin  America  (B7-3 1)

1 717,525

704,996

1 012,529

Cooperation  —  southern  Africa  (B7-3 2)

568,227

188,131

380,096

Cooperation  —  Mediterranean  third  countries  (B7-4)

2 923,520

856,896

2 006,624

Cooperation  —  central  and  eastern  Europe  (B7-5 0)

6 556,647

3 465,850

3 090,796

Cooperation  —  New  Independent  States  (B7-5 2)

3 097,595

1 507,638

1 589,957

Cooperation  —  former  Yugoslavia  (B7-5 4)

Other  cooperation  measures  (B7-6,  B7-5 1,  B7-5 3)

Democracy  and  human  rights  (B7-7)

International  fisheries  agreements  (B7-8 0)

External  aspects  of  Community  policies  (B7-8 1  to  B7-8 7)

Support  expenditure  (B7-9 5)

Common  foreign  and  security  policy  (B8-0)

374,632

1 285,104

235,750

129,719

313,440

5,271

36,977

64,606

575,806

113,955

85,409

310,026

709,297

121,795

44,310

160,568

152,872

0,035

24,513

5,236

12,464

Sub  total  —  Heading  4

23 390,601

10 765,254

12 625,346

5. ADMINISTRATIVE  EXPENSES

Administration  —  Part  A

Sub  total  —  Heading  5

2,389

2,389

1,427

1,427

0,926

0,962

Grand  total

113 244,701

60 720,604

52 524,096

NB: All  commitments  and  payments  for  the  financial  year  in  question  are  identified  and  considered  individually.  If  total
payments against a commitment are lower than the amount committed, the result is included in the first two columns
of  this  table.

C 350/44

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  12

COMMITMENTS  FROM  DIFFERENTIATED  APPROPRIATIONS  SETTLED  IN  THE  COURSE
OF  1997

Initial
commitments
including
decommitments
and
revaluations

Total
payments
since initial
commitment

(ECU  million)

Amounts
still  to  be
paid  at
31  December
1997

Heading

2. STRUCTURAL  OPERATIONS

EAGGF-Guidance  Section  (B2-1 0)

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

Community  initiatives  (B2-1 4)

Transitional  measures,  innovation  schemes  and  action
against  fraud  (B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

Other  structural  operations  (B2-2)

Cohesion  Fund  (B2-3)

EEA  financial  mechanism  (B2-4)

3 755,580

3 755,580

673,472

673,472

11 122,920

11 122,920

6 647,602

6 647,602

1 618,526

1 618,526

399,945

399,945

179,709

179,709

2 121,571

2 121,571

102,518

102,518

Sub  total  —  Heading  2

26 621,843

26 621,843

3.

INTERNAL  POLICIES

Research  (B6)

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth  (B3-1)

Culture  and  audiovisual  media  (B3-2)

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

2 450,951

2 450,951

286,226

286,226

38,485

37,686

5,802

38,485

37,686

5,802

249,994

249,994

66,601

50,770

66,601

50,770

157,028

157,028

34,822

13,853

84,335

15,334

3,185

34,822

13,853

84,335

15,334

3,185

131,065

131,065

81,703

0,000

33,355

81,703

0,000

33,355

Trans-European  networks  (B5-7)

222,061

222,061

Cooperation  in  the  fields  of  justice  and  home  affairs
(B5-8)

Measures  to  combat  fraud  (B5-9)

0,458

3,483

0,458

3,483

Sub  total  —  Heading  3

3 967,196

3 967,196

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/45

Heading

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

Humanitarian  aid  (B7-2 1)

Copperation  —  Asia  (B7-3 0)

Cooperation  —  Latin  America  (B7-3 1)

Cooperation  —  southern  Africa  (B7-3 2)

Cooperation  —  Mediterranean  third  countries  (B7-4)

Cooperation  —  central  and  eastern  Europe  (B7-5 0)

Cooperation  —  New  Independent  States  (B7-5 2)

Cooperation  —  former  Yugoslavia  (B7-5 4)

Initial
commitments
including
decommitments
and
revaluations

Total
payments
since initial
commitment

(ECU  million)

Amounts
still  to  be
paid  at
31  December
1997

0,000

619,451

612,165

88,737

83,275

84,637

477,407

419,408

62,622

0,440

0,000

619,451

612,165

88,737

83,275

84,637

477,407

419,408

62,622

0,440

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

Other  cooperation  measures  (B7-6,  B7-5 1,  B7-5 3)

242,932

242,932

Democracy  and  human  rights  (B7-7)

International  fisheries  agreements  (B7-8 0)

External  aspects  of  Community  policies  (B7-8 1  to  B7-8 7)

Support  expenditure  (B7-9 5)

Common  foreign  and  security  policy  (B8-0)

38,468

38,468

262,256

262,256

43,614

0,000

17,787

43,614

0,000

17,787

Sub  total  —  Heading  4

3 053,200

3 053,200

Grand  total

33 642,239

33 642,239

NB: All  commitments  and  payments  for  the  financial  year  in  question  are  identified  and  considered  individually.  If  total
payments against a commitment are lower than the amount committed, the result is included in the first two columns
of  this  table.

C 350/46

EN

Official  Journal  of  the  European  Communities

17.11.98

Table  13

COMMITMENTS  OUTSTANDING  AT  31  DECEMBER  1997

MOVEMENTS  SINCE  INITIAL  COMMITMENT

(including  commitments  cleared  in  1997)

EAGGF-GUIDANCE  (B2-1 0)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

709,017

1 029,610

261,460

1 382,232

3 500,480

4 026,100

r 1992

338,114

0,000

0,000

0,000

0,000

0,000

Payments

1993

1994

1995

1996

1997

(ECU  million)

Amounts  still  to
be  paid  at
31.12.1997

111,799

371,320

0,000

0,000

0,000

0,000

89,296

204,267

130,752

0,000

0,000

0,000

37,039

72,446

5,676

18,157

74,315

20,290

25,804

57,345

75,066

408,610

580,354

364,398

0,000

1 092,310

1 900,059

88,808

249,917

29,676

28,870

508,111

0,000

0,000

1 157,328

2 868,772

Total

10 908,899

7 134,746

3 774,153

338,114

483,119

424,314

523,772

1 785,427

3 580,000

FIFG  (B2-1 1)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

136,746

232,194

167,156

437,201

337,126

368,974

r 1992

1993

1994

1995

1996

1997

Payments

39,612

0,000

0,000

0,000

0,000

0,000

26,095

33,610

0,000

0,000

0,000

0,000

17,580

113,447

82,333

0,000

0,000

0,000

4,442

23,739

31,465

70,650

0,000

0,000

5,475

7,655

26,799

166,132

143,823

0,000

11,990

16,525

18,781

147,185

108,104

184,308

39,612

59,706

213,360

130,296

349,884

486,893

Total

1 679,396

1 279,750

ERDF  (B2-1 2)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

2 969,159

5 129,033

3 031,773

9 146,334

11 753,637

12 983,138

r 1992

1993

1994

1995

1996

1997

Payments

1 209,248

718,672

0,000

2 501,286

158,680

643,491

0,000

1 504,471

46,717

385,527

472,426

28,528

111,175

387,773

139,782

379,218

528,710

0,000

0,000

0,000

0,000

3 810,578

3 149,383

1 453,566

0,000

0,000

0,000

4 541,572

4 251,238

0,000

0,000

4 768,922

0,000

0,000

0,000

0,000

Amounts  still  to
be  paid  at
31.12.1997

31,551

37,218

7,778

53,234

85,199

184,665

399,646

Amounts  still  to
be  paid  at
31.12.1997

667,533

1 108,336

138,393

732,807

2 960,827

8 214,216

Total

45 013,075

31 190,963

13 822,112

1 209,248

3 219,958

2 306,642

4 715,247

8 218,432 11 521,436

17.11.98

EN

Official  Journal  of  the  European  Communities

ESF  (B2-1 3)

r 1992
1993

1994

1995

1996

1997

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

1 391,456

2 770,995

1 045,456

2 858,183

6 765,295

7 639,100

723,465

293,181

0,000

1 580,169

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

58,235

318,459

547,607

6,051

75,240

130,438

139,833

52,371

78,021

0,000

1 424,650

491,789

68,666

149,846

233,944

823,525

0,000

0,000

0,000

3 435,376

1 954,712

0,000

0,000

2 912,707

723,465

1 873,350

924,302

1 613,510

4 220,260

6 143,400

Total

22 470,484

15 498,287

COMMUNITY  INITIATIVES  (B2-1 4)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

1 154,409

1 202,818

234,135

2 441,727

2 702,680

1 949,117

Payments

r 1992

525,863

0,000

0,000

0,000

0,000

0,000

1993

1994

1995

1996

1997

181,497

423,188

0,000

0,000

0,000

0,000

152,815

274,762

109,139

0,000

0,000

0,000

44,556

59,235

10,022

18,133

36,284

13,801

913,769

269,601

0,000

1 033,517

88,281

99,311

38,088

255,983

402,995

0,000

0,000

792,663

525,863

604,685

536,716

1 027,582

1 371,336

1 677,321

Total

9 684,885

5 743,503

C 350/47

(ECU  million)

Amounts  still  to
be  paid  at
31.12.1997

166,618

452,248

133,514

118,218

1 375,206

4 726,393

6 972,197

Amounts  still  to
be  paid  at
31.12.1997

143,264

310,037

63,085

1 002,374

1 266,168

1 156,454

3 941,382

TRANSITIONAL  MEASURES,  INNOVATION  SCHEMES  AND  ACTION  AGAINST  FRAUD  (B2-1 5,  B2-1 6,  B2-1 8  and  B2-1 9)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

538,413

829,356

133,090

79,876

159,579

264,365

Payments

r 1992

1993

1994

1995

1996

1997

265,754

58,615

68,185

0,000

0,000

0,000

0,000

0,000

467,476

120,873

0,000

0,000

0,000

0,000

57,380

0,000

0,000

0,000

33,181

31,490

11,263

32,914

0,000

0,000

8,707

39,580

22,143

19,308

43,334

0,000

24,962

45,121

4,441

9,432

43,892

85,892

265,754

526,090

246,437

108,848

133,073

213,740

Total

2 004,679

1 493,942

Amounts  still  to
be  paid  at
31.12.1997

79,010

124,817

37,862

18,222

72,353

178,473

510,737

C 350/48

EN

Official  Journal  of  the  European  Communities

OTHER  STRUCTURAL  OPERATIONS  (B2-2)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

r 1992
1993

277,376

185,156

139,690

0,000

52,281

82,129

10,041

5,542

6,701

35,858

34,556

1,917

8,394

2,533

139,690

134,410

15,583

42,559

36,473

10,927

Total

462,532

379,643

COHESION  FUND  (B2-3)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31.12.1997

25,712

57,177

82,889

Amounts  still  to
be  paid  at
31.12.1997

1993

1994

1995

1996

1997

514,084

1 255,733

1 266,594

1 863,706

2 748,925

0,000

0,000

0,000

0,000

0,000

186,417

0,000

0,000

0,000

0,000

103,141

263,747

0,000

0,000

0,000

65,323

362,423

243,461

0,000

0,000

13,241

203,237

235,850

552,248

86,537

130,709

244,673

499,344

59,425

295,617

542,610

812,113

0,000

1 361,719

1 387,206

0,000

186,417

366,888

671,207

1 004,576

2 322,983

Total

7 649,042

4 552,071

3 096,971

EEA  FINANCIAL  MECHANISM  (B2-4)

Initial  commitments
including  decommitments
and revaluations

1997

102,518

r 1992

1993

1994

1995

1996

1997

Payments

Amounts  still  to
be  paid  at
31.12.1997

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

102,518

0,000

0,000

102,518

Total

102,518

102,518

0,000

RESEARCH  (B6)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

1 091,227

1 276,907

1 720,904

2 598,812

2 998,889

3 613,748

r 1992

337,684

0,000

0,000

0,000

0,000

0,000

Payments

1993

1994

1995

1996

1997

230,469

259,964

0,000

0,000

0,000

0,000

170,594

125,296

270,848

455,909

563,985

70,620

158,885

285,827

782,268

337,656

495,626

0,000

0,000

0,000

0,000

1 003,334

0,000

0,000

1 336,028

68,975

109,777

216,522

631,305

702,985

Total

13 300,486

8 614,557

337,684

490,432

1 003,877

1 416,037

2 300,934

3 065,592

Amounts  still  to
be  paid  at
31.12.1997

87,589

139,777

267,020

621,254

1 292,569

2 227,720

4 685,929

17.11.98

EN

Official  Journal  of  the  European  Communities

OTHER  AGRICULTURAL  OPERATIONS  (B2-5)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

18,130

164,375

139,730

160,891

133,901

176,452

r 1992

1993

1994

1995

1996

1997

Payments

6,100

0,000

0,000

0,000

0,000

0,000

2,293

72,513

0,000

0,000

0,000

0,000

0,784

62,463

33,313

0,000

0,000

0,000

1,098

17,792

36,854

35,326

0,000

0,000

0,679

1,689

45,836

19,972

13,928

0,000

2,043

3,011

3,089

49,419

23,374

73,350

6,100

74,807

96,560

91,071

82,105

154,285

Total

793,480

504,928

OTHER  REGIONAL  OPERATIONS  (B2-6)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

66,761

9,921

11,111

29,235

21,978

21,711

r 1992

1993

1994

1995

1996

1997

Payments

27,596

14,788

0,000

0,000

0,000

0,000

0,000

3,167

0,000

0,000

0,000

0,000

6,075

1,077

1,392

0,000

0,000

0,000

3,757

2,147

3,542

0,919

0,000

0,000

1,241

0,932

2,949

14,337

16,441

0,000

5,350

0,951

1,931

6,980

4,830

16,121

27,596

17,955

8,545

10,366

35,902

36,162

Total

160,717

136,525

TRANSPORT  (B2-7)

Initial  commitments
including  decommitments
and revaluations

1994

1995

1996

1997

0,255

9,291

38,641

21,590

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,124

2,690

0,000

0,000

0,106

3,361

15,575

0,000

0,000

2,354

18,626

7,475

2,813

19,043

28,454

Total

69,777

50,310

C 350/49

(ECU  million)

Amounts  still  to
be  paid  at
31.12.1997

5,132

6,907

20,638

56,175

96,599

103,102

288,553

Amounts  still  to
be  paid  at
31.12.1997

7,953

1,646

1,298

6,998

0,707

5,590

24,192

Amounts  still  to
be  paid  at
31.12.1997

0,026

0,886

4,440

14,115

19,467

C 350/50

EN

Official  Journal  of  the  European  Communities

FISHERIES  AND  THE  SEA  (B2-9)

Initial  commitments
including  decommitments
and revaluations

1994

1995

1996

1997

9,226

25,061

34,874

42,957

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

4,334

0,000

0,000

0,000

4,334

0,368

6,671

0,000

0,000

2,575

8,969

2,323

0,000

0,234

0,774

13,442

5,950

7,040

13,868

20,399

Total

112,118

45,641

EDUCATION,  VOCATIONAL  TRAINING,  YOUTH  (B3-1)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

4,506

39,109

61,502

148,689

362,228

391,593

r 1992

1993

1994

1995

1996

1997

Payments

3,779

0,000

0,000

0,000

0,000

0,000

0,658

27,914

0,000

0,000

0,000

0,000

0,000

9,441

41,803

0,000

0,000

0,000

0,000

0,219

11,581

76,548

0,000

0,000

0,000

0,149

2,006

40,184

245,946

0,000

0,032

0,388

13,484

61,024

0,000

286,937

3,779

28,572

51,244

88,348

288,284

361,865

Total

1 007,627

822,092

CULTURE  AND  AUDIOVISUAL  MEDIA  (B3-2)

Initial  commitments
including  decommitments
and revaluations

1993

1994

1995

1996

1997

1,881

75,421

96,131

111,269

101,672

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,597

0,000

0,000

0,000

0,000

0,546

23,263

0,000

0,000

0,000

0,050

32,045

37,231

0,000

0,000

0,020

2,730

23,049

44,019

0,000

0,305

3,547

19,721

41,128

47,972

0,597

23,809

69,325

69,818

112,673

Total

386,375

276,222

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

1,715

8,646

19,109

37,007

66,477

Amounts  still  to
be  paid  at
31  December  1997

0,068

1,354

5,724

18,473

55,259

104,656

185,534

Amounts  still  to
be  paid  at
31  December  1997

0,363

13,837

16,131

26,122

53,700

110,153

17.11.98

EN

Official  Journal  of  the  European  Communities

INFORMATION  AND  COMMUNICATION  (B3-3)

Initial  commitments
including  decommitments
and revaluations

1993

1994

1995

1996

1997

1,531

14,428

52,120

106,376

120,231

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,574

0,000

0,000

0,000

0,000

0,574

0,587

6,956

0,000

0,000

0,000

0,150

5,157

19,128

0,000

0,000

0,206

1,229

22,295

36,313

0,000

0,004

0,298

3,368

50,886

58,059

7,543

24,434

60,043

112,615

Total

294,686

205,210

OTHER  SOCIAL  OPERATIONS  (B3-4)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

10,599

19,891

27,104

88,645

171,471

183,378

r 1992

1993

1994

1995

1996

1997

Payments

9,094

0,000

0,000

0,000

0,000

0,000

9,094

0,255

3,774

0,000

0,000

0,000

0,000

0,514

8,487

9,732

0,000

0,000

0,000

0,132

1,668

8,509

30,283

0,000

0,000

0,000

3,298

4,693

34,734

65,281

0,000

0,082

0,429

1,761

16,372

62,281

71,608

4,029

18,733

40,593

108,006

152,532

Total

501,089

332,987

ENERGY  (B4-1)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

36,165

6,933

18,611

34,051

37,650

37,312

r 1992

1993

1994

1995

1996

1997

Payments

15,317

0,000

0,000

0,000

0,000

0,000

15,317

3,431

1,738

0,000

0,000

0,000

0,000

5,170

2,074

1,207

4,316

0,000

0,000

0,000

1,760

1,033

3,683

6,327

0,000

0,000

2,204

0,708

3,778

9,602

5,584

0,000

3,324

1,321

3,690

8,095

14,265

5,106

7,597

12,802

21,875

35,802

Total

170,722

98,562

C 350/51

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,009

0,789

7,329

19,177

62,172

89,475

Amounts  still  to
be  paid  at
31  December  1997

0,521

2,236

2,409

7,255

43,910

111,770

168,101

Amounts  still  to
be  paid  at
31  December  1997

8,056

0,926

3,145

10,027

17,801

32,205

72,160

C 350/52

EN

Official  Journal  of  the  European  Communities

EURATOM  NUCLEAR  SAFEGUARDS  (B4-2)

Initial  commitments
including  decommitments
and revaluations

1992

1993

1994

1995

1996

1997

1,184

0,959

2,692

18,021

14,958

15,776

r 1992

1993

1994

1995

1996

1997

Payments

0,238

0,000

0,000

0,000

0,000

0,000

0,238

0,158

0,368

0,000

0,000

0,000

0,000

0,526

0,721

0,126

0,346

0,000

0,000

0,000

1,192

0,000

0,041

1,607

7,782

0,000

0,000

0,000

0,025

0,287

5,487

5,159

0,000

0,067

0,329

0,343

2,263

6,734

5,804

9,430

10,958

15,541

Total

53,590

37,885

ENVIRONMENT  (B4-3)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

75,996

59,343

103,963

118,194

134,336

131,921

r 1992

1993

1994

1995

1996

1997

Payments

20,100

0,000

0,000

0,000

0,000

0,000

13,923

11,534

0,000

0,000

0,000

0,000

5,736

13,700

7,924

0,000

0,000

0,000

5,170

5,466

35,118

14,090

0,000

0,000

7,451

8,332

13,173

36,152

34,197

0,000

8,750

5,738

14,474

18,350

36,064

45,420

20,100

25,457

27,360

59,844

99,305

128,795

Total

623,753

360,861

CONSUMER  PROTECTION  (B5-1)

Initial  commitments
including  decommitments
and revaluations

1993

1994

1995

1996

1997

0,302

4,343

11,194

19,730

19,522

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,108

0,000

0,000

0,000

0,000

0,108

0,135

2,050

0,000

0,000

0,000

2,185

0,029

1,046

4,473

0,000

0,000

0,000

0,900

4,191

5,691

0,000

0,000

0,032

1,641

8,987

6,781

5,548

10,781

17,441

Total

55,091

36,063

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,000

0,070

0,110

2,488

3,065

9,973

15,705

Amounts  still  to
be  paid  at
31  December  1997

14,867

14,573

33,275

49,601

64,075

186,501

262,891

Amounts  still  to
be  paid  at
31  December  1997

0,030

0,315

0,889

5,053

12,741

19,028

17.11.98

EN

Official  Journal  of  the  European  Communities

AID  FOR  RECONSTRUCTION  (B5-2)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

1996

1997

1,450

3,955

Total

5,405

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

1,399

0,000

1,399

0,000

3,933

3,933

0,000

0,000

0,000

5,333

Payments

INTERNAL  MARKET  (B5-3)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

126,127

49,140

66,504

121,246

204,945

202,026

r 1992

1993

1994

1995

1996

1997

58,970

16,940

0,000

0,000

0,000

0,000

0,000

7,900

0,000

0,000

0,000

0,000

8,392

13,128

12,860

0,000

0,000

0,000

8,402

4,681

20,562

26,071

0,000

0,000

5,296

5,443

10,002

42,030

77,177

0,000

4,428

3,067

6,760

27,369

65,796

79,550

58,970

24,840

34,380

59,716

139,948

186,969

Total

769,988

504,823

INDUSTRY  (B5-4)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

6,376

0,000

2,481

80,276

84,440

84,322

r 1992

1993

1994

1995

1996

1997

Payments

4,270

0,000

0,000

0,000

0,000

0,000

4,270

0,593

0,000

0,000

0,000

0,000

0,000

0,593

0,042

0,000

0,091

0,000

0,000

0,000

0,000

0,000

1,191

40,062

0,000

0,000

0,086

0,000

0,600

0,214

0,221

0,000

0,080

0,000

0,000

40,000

53,834

2,114

0,133

41,252

1,122

96,028

Total

257,895

143,399

C 350/53

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,051

0,021

0,072

Amounts  still  to
be  paid  at
31  December  1997

23,700

14,921

16,320

25,776

61,973

122,476

265,165

Amounts  still  to
be  paid  at
31  December  1997

1,304

0,000

0,600

0,000

30,385

82,208

114,497

C 350/54

EN

Official  Journal  of  the  European  Communities

STATISTICAL  INFORMATION  (B5-6)

Initial  commitments
including  decommitments
and revaluations

1992

1993

1994

1995

1996

1997

0,438

1,400

8,253

21,498

39,066

28,537

r 1992

1993

1994

1995

1996

1997

Payments

0,126

0,000

0,000

0,000

0,000

0,000

0,126

0,095

0,717

0,000

0,000

0,000

0,000

0,812

0,000

0,306

1,407

0,000

0,000

0,000

0,000

0,139

2,814

8,839

0,000

0,000

0,000

0,013

0,723

5,756

13,055

0,000

0,064

0,042

2,203

4,638

17,187

10,657

1,712

11,792

19,545

34,791

Total

99,191

68,779

TRANS-EUROPEAN  NETWORKS  (B5-7)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

311,893

151,297

188,876

290,651

349,186

479,531

r 1992

1993

1994

1995

1996

1997

Payments

96,605

0,000

0,000

0,000

0,000

0,000

8,212

54,706

0,000

0,000

0,000

0,000

7,274

8,351

69,957

0,000

0,000

0,000

2,649

6,978

12,927

102,407

0,000

0,000

11,974

6,229

9,009

24,511

125,684

46,553

11,558

14,386

51,466

63,839

0,000

175,624

96,605

62,918

85,581

124,961

177,407

363,427

Total

1 771,435

910,899

COOPERATION  IN  THE  FIELDS  OF  JUSTICE  AND  HOME  AFFAIRS  (B5-8)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,153

0,184

1,106

2,264

8,825

17,880

30,412

Amounts  still  to
be  paid  at
31  December  1997

138,627

63,474

82,598

112,267

159,663

303,906

860,535

Amounts  still  to
be  paid  at
31  December  1997

1995

1996

1997

3,421

1,403

11,664

Total

16,488

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

4,197

1,929

0,000

0,000

1,929

0,714

0,509

1,045

2,268

0,778

0,894

10,619

12,291

17.11.98

EN

Official  Journal  of  the  European  Communities

MEASURES  TO  COMBAT  FRAUD  (B5-9)

Initial  commitments
including  decommitments
and revaluations

1994

1995

1996

1997

0,419

0,207

3,624

11,077

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,078

0,000

0,000

0,000

0,078

0,212

0,116

0,000

0,000

0,328

0,040

0,047

2,616

0,000

2,703

0,008

0,000

0,718

4,431

5,157

Total

15,327

8,266

FOOD  AID  (B7-2 0)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

51,743

372,952

385,256

555,974

514,713

523,559

r 1992

1993

1994

1995

1996

1997

Payments

12,867

0,000

0,000

0,000

0,000

0,000

20,527

162,976

0,000

0,000

0,000

0,000

5,642

114,737

149,119

0,000

0,000

0,000

3,725

49,224

154,813

1,284

11,119

20,749

83,480

222,023

3,020

30,142

18,613

77,491

0,000

0,000

70,952

181,422

0,000

96,998

12,867

183,503

269,498

291,242

326,128

407,686

Total

2 404,197

1 490,924

HUMANITARIAN  AID  (B7-2 1)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

25,814

47,166

212,089

597,397

705,395

494,618

r 1992

1993

1994

1995

1996

1997

Payments

9,738

0,000

0,000

0,000

0,000

0,000

8,007

13,738

0,000

0,000

0,000

0,000

4,066

19,096

68,924

0,000

0,000

0,000

1,756

7,375

102,311

179,389

0,000

0,000

1,462

5,537

28,684

299,194

183,486

0,000

0,386

0,970

5,855

93,875

377,775

191,076

9,738

21,745

92,086

290,830

518,363

669,938

Total

2 082,479

1 602,700

C 350/55

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,081

0,044

0,290

6,646

7,062

Amounts  still  to
be  paid  at
31  December  1997

4,678

4,754

41,963

172,980

262,339

426,561

913,273

Amounts  still  to
be  paid  at
31  December  1997

0,400

0,450

6,315

24,940

144,133

303,542

479,779

C 350/56

EN

Official  Journal  of  the  European  Communities

COOPERATION  —  ASIA  (B7-3 0)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

r 1992
1993

1994

1995

1996

1997

1 128,354

240,423

113,837

108,925

135,285

122,336

341,871

250,530

452,788

406,016

400,311

0,000

0,000

0,000

0,000

0,000

1,711

0,000

0,000

0,000

0,000

39,459

3,269

0,000

0,000

0,000

29,778

38,753

4,028

0,000

0,000

67,804

56,254

26,004

3,423

0,000

85,373

64,517

37,152

34,008

23,841

7,401

322,175

138,602

115,102

388,749

378,752

392,910

Total

2 979,871

1 243,580

1 736,291

240,423

115,547

151,653

207,843

275,821

252,292

COOPERATION  –  LATIN  AMERICA  (B7-3 1)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

Amounts  still  to
be  paid  at
31  December  1997

r 1992
1993

1994

1995

1996

1997

618,511

201,664

183,002

280,551

262,617

254,455

149,684

99,974

0,000

0,000

0,000

0,000

0,000

4,252

0,000

0,000

0,000

0,000

87,556

22,495

3,700

0,000

0,000

0,000

82,139

24,750

13,565

5,284

0,000

0,000

57,848

31,374

22,073

23,385

11,304

0,000

43,519

27,854

20,338

30,284

21,254

5,638

97,791

90,939

123,326

221,597

230,059

248,816

Total

1 800,800

788,271

1 012,529

149,684

104,225

113,751

125,739

145,984

148,888

COOPERATION  –  SOUTHERN  AFRICA  (B7-3 2)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

47,510

72,400

103,277

137,729

149,210

142,738

r 1992

1993

1994

1995

1996

1997

Payments

27,604

0,000

0,000

0,000

0,000

0,000

5,198

35,198

0,000

0,000

0,000

0,000

1,632

13,846

34,357

0,000

0,000

0,000

4,536

9,112

26,973

8,684

0,000

0,000

0,220

1,695

6,571

20,786

5,363

0,000

0,696

1,085

18,771

31,991

17,245

1,203

27,604

40,396

49,834

49,306

34,635

70,991

Total

652,864

272,768

Amounts  still  to
be  paid  at
31  December  1997

7,624

11,464

16,605

76,267

126,602

141,535

380,096

17.11.98

EN

Official  Journal  of  the  European  Communities

COOPERATION  —  MEDITERRANEAN  THIRD  COUNTRIES  (B7-4)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

C 350/57

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

r 1992
1993

1994

1995

1996

1997

739,822

255,231

329,248

399,377

598,894

1 078,357

177,839

141,059

103,634

0,000

0,000

0,000

0,000

0,000

20,021

0,000

0,000

0,000

0,000

43,305

25,444

0,000

0,000

0,000

64,546

24,647

72,857

7,737

0,000

0,000

54,205

18,236

26,794

34,229

115,872

0,000

32,615

19,212

28,981

75,823

119,393

127,854

165,922

129,810

175,172

281,588

363,629

950,502

Total

3 400,927

1 334,303

2 066,624

177,839

161,080

172,383

169,786

249,336

403,879

COOPERATION  —  CENTRAL  AND  EASTERN  EUROPE  (B7-5 0)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

Amounts  still  to
be  paid  at
31  December  1997

r 1992
1993

1994

1995

1996

1997

1 723,500

488,847

285,860

932,967

923,812

1 117,370

1 226,025

1 052,381

0,000

0,000

0,000

0,000

0,000

88,233

0,000

0,000

0,000

0,000

425,666

181,351

62,506

0,000

0,000

0,000

246,803

218,741

201,776

56,237

0,000

0,000

132,347

161,030

206,447

194,971

109,583

0,000

70,526

137,851

172,918

213,997

173,040

56,529

73,451

145,761

280,165

652,165

943,402

995,852

Total

6 976,055

3 885,259

3 090,796

488,847

374,093

669,523

723,556

804,378

824,861

COOPERATION  —  NEW  INDEPENDENT  STATES  (B7-5 2)

Initial  commitments
including  decommitments
and revaluations

r 1992

1993

1994

1995

1996

1997

Payments

Amounts  still  to
be  paid  at
31  December  1997

r 1992
1993

1994

1995

1996

1997

784,154

431,696

444,189

497,594

527,391

475,194

21,588

155,091

232,244

0,000

0,000

0,000

0,000

0,000

0,727

0,000

0,000

0,000

0,000

43,375

6,940

0,000

0,000

0,000

161,860

103,475

64,312

20,894

0,000

0,000

106,994

89,024

93,373

61,816

12,420

0,000

34,737

67,987

103,419

120,938

58,712

10,334

71,640

127,107

176,145

293,945

456,259

464,860

Total

3 160,218

1 570,261

1 589,957

21,588

155,818

282,558

350,541

363,628

396,127

C 350/58

EN

Official  Journal  of  the  European  Communities

COOPERATION  —  FORMER  YUGOSLAVIA  (B7-5 4)

Initial  commitments
including  decommitments
and revaluations

1994

1995

1996

1997

9,435

13,400

105,476

246,761

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,782

0,000

0,000

0,000

0,782

2,421

0,352

0,000

0,000

2,167

3,022

13,927

0,000

1,772

8,222

18,249

14,132

2,773

19,116

42,375

Total

375,072

65,046

OTHER  COOPERATION  MEASURES  (B7-6,  B7-5 1  AND  B7-5 3)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

107,008

144,537

222,445

311,397

372,169

370,480

r 1992

1993

1994

1995

1996

1997

Payments

22,066

0,000

0,000

0,000

0,000

0,000

20,226

21,864

0,000

0,000

0,000

0,000

13,576

27,044

40,324

0,000

0,000

0,000

14,114

23,547

44,024

51,923

0,000

0,000

10,979

19,791

41,165

74,606

63,993

10,130

17,936

42,471

64,351

93,582

0,000

101,027

22,066

42,090

80,944

133,608

210,534

329,497

Total

1 528,035

818,738

DEMOCRACY  AND  HUMAN  RIGHTS  (B7-7)

Initial  commitments
including  decommitments
and revaluations

1993

1994

1995

1996

1997

9,152

35,485

58,571

81,443

89,568

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

3,750

0,000

0,000

0,000

0,000

3,750

2,071

5,097

0,000

0,000

0,000

1,749

12,577

15,433

0,000

0,000

0,432

9,599

18,787

23,605

0,000

0,143

3,129

11,632

24,306

20,113

7,168

29,758

52,423

59,323

Total

274,218

152,423

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

2,293

1,804

73,301

232,628

310,026

Amounts  still  to
be  paid  at
31  December  1997

15,917

34,354

54,462

120,517

214,594

269,454

709,297

Amounts  still  to
be  paid  at
31  December  1997

1,007

5,082

12,719

33,532

69,455

121,795

17.11.98

EN

Official  Journal  of  the  European  Communities

INTERNATIONAL  FISHERIES  AGREEMENTS  (B7-8 0)

Initial  commitments
including  decommitments
and revaluations

1992

1993

1994

1995

1996

1997

1,403

2,849

63,726

34,384

66,742

222,870

r 1992

1993

1994

1995

1996

1997

Payments

0,434

0,000

0,000

0,000

0,000

0,000

0,434

0,152

0,090

0,000

0,000

0,000

0,000

0,243

0,259

0,305

2,148

0,000

0,000

0,000

0,265

0,309

29,934

2,459

0,000

0,000

0,071

1,171

8,963

13,123

3,274

0,000

0,009

0,262

8,552

10,878

44,851

220,154

2,711

32,968

26,602

284,706

Total

391,974

347,665

EXTERNAL  ASPECTS  OF  COMMUNITY  POLICIES  (B7-8 1  TO  B7-8 7)

Initial  commitments
including  decommitments
and revaluations

r 1992
1993

1994

1995

1996

1997

29,498

26,758

35,805

64,402

116,083

84,507

r 1992

1993

1994

1995

1996

1997

Payments

12,401

0,000

0,000

0,000

0,000

0,000

1,468

7,472

0,000

0,000

0,000

0,000

1,469

5,799

5,066

0,000

0,000

0,000

0,339

2,044

13,310

11,738

0,000

0,000

0,279

0,491

1,113

21,808

42,599

0,000

0,065

0,582

1,884

5,560

45,517

23,176

12,401

8,940

12,334

27,431

66,291

76,785

Total

357,054

204,183

SUPPORT  EXPENDITURE  (B7-9 5)

Initial  commitments
including  decommitments
and revaluations

1997

5,271

Payments

r 1992

1993

1994

1995

1996

1997

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,035

0,035

Total

5,271

0,035

COMMON  FOREIGN  AND  SECURITY  POLICY  (B8-0)

Initial  commitments
including  decommitments
and revaluations

1995

1996

1997

17,187

19,487

18,090

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

9,326

0,000

0,000

9,326

0,516

7,889

0,000

7,230

6,863

10,476

8,405

24,569

Total

54,764

42,300

C 350/59

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,212

0,712

14,129

7,924

18,617

2,716

44,310

Amounts  still  to
be  paid  at
31  December  1997

13,478

10,368

14,432

25,296

27,967

61,331

152,872

Amounts  still  to
be  paid  at
31  December  1997

5,236

5,236

Amounts  still  to
be  paid  at
31  December  1997

0,115

4,735

7,614

12,464

C 350/60

EN

Official  Journal  of  the  European  Communities

ADMINISTRATIVE  EXPENDITURE  —  PART  A

Initial  commitments
including  decommitments
and revaluations

1994

1995

1996

1997

1,395

0,113

0,142

0,849

r 1992

1993

1994

1995

1996

1997

Payments

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,369

0,000

0,000

0,000

0,369

0,946

0,075

0,000

0,000

1,022

0,000

0,036

0,110

0,000

0,146

0,000

0,000

0,000

0,000

0,000

Total

2,499

1,537

17.11.98

(ECU  million)

Amounts  still  to
be  paid  at
31  December  1997

0,079

0,001

0,032

0,849

0,962

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/61

Table  14

BREAKDOWN  OF  1997  PAYMENTS,  BY  TYPE

DIFFERENTIATED  APPROPRIATIONS

Areas  NOT  affected  by
‘payments  on  account’  issue

Areas  affected  by  ‘payments  on  account’  issue

Heading

Payments
clearing
commitments

Intermediate
payments

Payments
clearing
commitments

Intermediate
payments
relating  to
commitments
clearing
during  year

Intermediate
payments
relating  to
commitments
NOT cleared
during  year

Total
amounts  paid
in  1997

(ECU  million)

2. STRUCTURAL  OPERATIONS

EAGGF  —  Guidance  Section  (B2-1 0)

0,000

0,000

1 172,960

642,599

1 764,441

3 580,000

FIFG  (B2-1 1)

ERDF  (B2-1 2)

ESF  (B2-1 3)

Community  initiatives  (B2-1 4)

Transitional  measures,  innovation  schemes
and  action  against  fraud  (B2-1 5,  B2-1 6,
B2-1 8  and  B2-1 9)

Other  structural  operations  (B2-2)

Cohesion  Fund  (B2-3)

EEA  Financial  Mechanism  (B2-4)

5,168

368,218

8,205

0,000

105,302

486,893

94,245

135,051

1 790,184

690,863

8 811,092

11 521,436

0,000

0,000

0,908

0,000

9,026

0,000

0,000

3,566

904,806

1 232,610

4 005,984

6 143,400

278,330

87,547

1 307,879

1 677,321

21,310

0,046

26,105

10,818

0,494

0,008

164,923

213,740

0,056

10,927

237,792

573,244

359,104

1 143,818

2 322,983

0,000

102,518

0,000

0,000

102,518

Sub  total  —  heading  2

109,347

765,983

4 867,170

3 013,223

17 303,495

26 059,219

3.

INTERNAL  POLICIES

Research  (B6)

Other  agricultural  operations  (B2-5)

Other  regional  operations  (B2-6)

Transport  (B2-7)

Fisheries  and  the  sea  (B2-9)

Education,  vocational  training,  youth  (B3-1)

7,957

1 427,943

207,846

30,995

1 390,850

3 065,592

2,441

0,000

1,203

0,140

0,000

129,276

18,217

26,525

21,037

20,098

0,726

1,274

0,002

0,242

0,204

0,245

0,000

4,109

8,707

4,695

0,159

154,285

36,163

28,454

20,399

1,734

14,520

15,717

329,894

361,865

Culture  and  audiovisual  media  (B3-2)

24,562

83,615

Information  and  communication  (B3-3)

Other  social  operations  (B3-4)

Energy  (B4-1)

Euratom  nuclear  safeguards  (B4-2)

Environment  (B4-3)

Consumer  protection  (B5-1)

Aid  for  reconstruction  (B5-2)

Internal  market  (B5-3)

Industry  (B5-4)

Information  market  (B5-5)

Statistical  information  (B5-6)

Trans-European  networks  (B5-7)

0,001

2,725

0,151

0,059

0,017

0,308

0,238

1,979

0,000

0,000

1,430

9,558

112,611

6,028

5,014

5,214

8,459

3,980

13,080

18,961

3,087

3,696

4,580

0,000

147,332

11,971

2,280

0,000

1,960

68,291

3,962

0,000

11,984

85,457

3,182

0,000

0,254

0,000

1,060

0,004

112,673

112,615

26,661

21,319

95,798

152,532

0,992

1,743

8,349

0,787

0,000

4,667

21,186

4,544

35,802

15,541

88,388

128,795

8,679

0,000

17,441

3,933

21,021

186,969

36,038

53,748

96 028

0,000

4,850

2,614

0,000

0,000

14,566

34,791

197,507

363,427

C 350/62

EN

Official  Journal  of  the  European  Communities

17.11.98

(ECU  million)

Areas  NOT  affected  by
‘payments  on  account’  issue

Areas  affected  by  ‘payments  on  account’  issue

Heading

Payments
clearing
commitments

Intermediate
payments

Payments
clearing
commitments

Intermediate
payments
relating  to
commitments
clearing
during  year

Intermediate
payments
relating  to
commitments
NOT cleared
during  year

Total
amounts  paid
in  1997

Cooperation  in  the  fields  of  justice  and  home
affairs  (B5-8)

0,094

0,784

0,798

0,035

0,556

2,268

Measures  to  combat  fraud  (B5-9)

0,000

4,801

0,251

0,000

0,105

5,157

Sub  total  —  heading  3

52,865

2 084,405

422,832

129,053

2 245,576

4 934,732

4. EXTERNAL  ACTION

EDF  (B7-1)

Food  aid  (B7-2 0)

0,000

0,000

0,000

0,000

0,000

0,000

7,344

209,284

61,533

8,090

121,435

407,686

Humanitarian  aid  (B7-2 1)

0,940

57,955

153,880

114,533

342,630

669,938

Cooperation  —  Asia  (B7-3 0)

0,101

252,107

0,084

0,000

0,000

252,292

Cooperation  —  Latin  America  (B7-3 1)

0,714

146,721

1,453

0,000

0,000

148,888

Cooperation  —  southern  Africa  (B7-3 2)

0,003

1,363

2,895

0,143

66,587

70,991

Cooperation  —  Mediterranean  third  countries
(B7-4)

Cooperation  —  central  and  eastern  Europe
(B7-5 0)

Cooperation  —  New  Independent  States
(B7-5 2)

1,354

399,391

3,134

0,000

0,000

403,879

2,195

802,596

0,000

2,071

17,999

824,861

0,172

394,026

1,111

0,192

0,627

396,127

Cooperation  —  former  Yugoslavia  (B7-5 4)

0,198

37,770

0,000

0,000

4,408

42,375

Other  cooperation  measures  (B7-6,  B7-5 1,
B7-5 3)

0,162

102,653

50,381

6,522

169,779

329,497

Democracy  and  human  rights  (B7-7)

1,047

41,953

2,286

0,473

13,564

59,323

International  fisheries  agreements  (B7-8 0)

0,548

29,863

254,094

0,000

0,200

284,706

External  aspects  of  Community  policies
(B7-8 1  bis  B7-8 7)

0,361

39,232

12,316

0,121

24,755

76,785

Support  expenditure  (B7-9 5)

0,000

0,035

0,000

0,000

0,000

0,035

Common  foreign  and  security  policy  (B8-0)

0,000

23,867

0,000

0,000

0,702

24,569

Sub  total  —  heading  4

15,140

2 538,816

543,167

132,146

762,685

3 991,954

Grand  total

177,352

5 389,204

5 833,170

3 274,422

20 311,756

34 985,904

NB: This table has been divided in two parts: the first part concerns areas where the issue arises of ‘payments on account’ which may subsequently have to

be  recovered  and  the  second  part  concerns  those  areas  where  it  does  not.

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/63

Table  15

OUTTURN  OF  BUDGET  IMPLEMENTATION  OF  THE  CONTRIBUTION  BY  THE
EFTA  COUNTRIES  BELONGING  TO  THE  EEA

I. REVENUE  (contributions  paid)

1997  appropriations

Carryover

(ECU)

57 171 809,00

II. EXPENDITURE  (payments)

54 964 579,21

231 360,85

55 195 940,06

Heading  3  —  Internal  policies

53 401 579,21

231 360,85

— Research  (B6)

43 779 085,56

82 519,74

— Education,  vocational  training,  youth

(B3-1)

6 012 348,94

— Culture  and  audiovisual  media  (B3-2)

1 152 543,22

0,00

0,00

— Other  social  operations  (B3-4)

751 583,90

98 742,47

— Energy  (B4-1)

— Environment  (B4-3)

— Internal  market  (B5-3)

— Statistical  information  (B5-6)

— Trans-European  networks  (B5-7)

201 434,38

280 408,39

778 836,88

445 337,94

0,00

0,00

0,00

50 098,64

0,00

0,00

Heading  5  —  Administrative  expenditure

1 563 000,00

— Staff

— Administration

764 000,00

799 000,00

Balance:

Adjustment  balance  1996:

Outturn:

1 975 868,94

391 766,97

2 367 635,91

C 350/64

EN

Official  Journal  of  the  European  Communities

17.11.98

CHAPTER  III

CONSOLIDATED  BALANCE  SHEET  OF  THE  EUROPEAN  COMMISSION  AT  31  DECEMBER  1997

ASSETS

(in  ECU)

31.12.1997

31.12.1996

I.

INITIAL  COSTS

0,00

19 562,13

II.

INTANGIBLE  FIXED  ASSETS

3 329 094,58

0,00

III.

TANGIBLE  FIXED  ASSETS

2 243 068 143,21

1 527 883 570,73

A. Land  and  buildings

526 765 304,38

453 831 081,39

B. Fixtures  and  fittings,  machinery  and  tools

77 522 755,81

0,00

C. Furniture  and  vehicles

370 467 829,95

486 864 317,58

D. Computer  equipment

271 912 712,85

246 279 220,85

E. Leasing,  financing  and  similar  entitlements

645 335 953,42

F. Other  tangible  fixed  assets

2 568 982,22

0,00

0,00

G. Fixed  assets  under  construction  and  advances  in

respect  of  tangible  fixed  assets

348 494 604,58

340 908 950,91

IV.

INVESTMENTS

1 235 070 520,12

1 096 486 881,71

A.

Investments  in  related  organisations

210 000 000,00

210 000 000,00

1. Subscriptions  and  participations

210 000 000,00

210 000 000,00

2. Receivables

B. Other  investments

1 025 070 520,12

886 486 881,71

1. Subscriptions  and  participations

28 909 224,79

28 121 659,50

2. Receivables

3. Guarantees  and  advances  granted

866 377 149,75

562 635 974,61

4. Other

129 784 145,58

295 729 247,60

V.

LONG-TERM  ASSETS

4 932 858 972,96

7 150 359 483,17

A. Loans  granted  from  the  budget

807 178 726,83

791 064 121,11

B. Loans  granted  from  borrowed  funds

4 125 680 246,13

6 359 295 362,06

VI.

STOCKS

90 198 397,73

100 583 209,71

A. Office  supplies  and  other  consumables

7 242 651,95

9 579 575,27

B. Scientific  equipment

74 185 111,70

76 235 187,40

C. Publications  Office  stocks

8 770 634,08

14 768 447,04

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/65

(in  ECU)

31.12.1997

31.12.1996

VII.

SHORT-TERM ASSETS

4 959 905 396,41

4 317 361 402,78

A. Short-term  financial  assets

2 202 134 300,36

1 434 651 499,55

1. Loans  granted  from  the  budget

884 948,33

0,00

2. Loans  granted  from  borrowed  funds

2 201 249 352,03

1 434 651 499,55

B. Current  assets

2 748 716 832,77

2 874 122 492,99

1. Advances  paid  to  Member  States

41 916 092,71

0,00

2. Amounts  owed  by  Member  States

1 756 506 813,97

1 981 635 540,68

a. EAGGF

266 272 101,11

817 515 506,57

b. VAT  paid  and  recoverable  from  Member

States

16 461 818,10

13 504 557,02

c. Other receivables

1 473 772 894,76

1 150 615 477,09

3. Amounts  owed  by  Community  institutions

and  bodies

4. Sundry  debtors

6 180 561,75

13 968 772,68

944 113 364,34

878 518 179,63

C. Sundry receivables

9 054 263,28

8 587 410,24

1. Amounts  owed  by  staff

8 031 347,25

7 572 621,06

2. Other

1 022 916,03

1 014 789,18

VIII. CASH INVESTMENTS

99 358 920,48

102 807 369,67

IX. DISPOSABLE ASSETS

6 307 822 531,81

11 593 919 380,97

X.

SUSPENSE  ACCOUNTS

357 537 626,20

430 286 921,26

Total

20 229 149 603,50

26 319 707 782,13

C 350/66

EN

Official  Journal  of  the  European  Communities

17.11.98

LIABILITIES

(in  ECU)

31.12.1997

31.12.1996

I. OWN  CAPITAL

6 408 083 324,21

9 856 520 045,89

A. Net  capital  resulting  from  economic  adjustments

5 369 114 897,14

5 395 507 563,17

B. Balance  for  the  year

962 328 696,32

4 388 281 339,94

C. Surplus  of  revenue  over  expenditure  from

borrowing/lending  operations

76 639 730,75

72 731 142,78

II.

PROVISIONS  FOR  RISKS  AND  LIABILITIES

872 391 061,38

569 080 703,05

A. Provisions  for  major  repairs  and  maintenance

B. Other  provisions  for  risks  and  liabilities

872 391 061,38

569 080 703,05

III. LONG-TERM  LIABILITIES

4 762 748 990,14

6 141 105 807,92

A. Financial liabilities

3 943 523 886,03

6 024 397 379,18

B. Other  long-term  debts

819 225 104,11

116 708 428,74

IV. SHORT-TERM  LIABILITIES

7 664 113 931,95

9 316 523 088,83

A. Debts  on  borrowings

2 246 647 419,04

1 953 419 370,53

B. Other  short-term  financial  liabilities

4 504 922 607,86

5 933 263 895,33

C. Current  liabilities

900 731 696,22

1 409 710 848,62

1. Member  States  and  EFTA  countries

5 172 903,98

6 174 955,93

2. Community  institutions  and  bodies

15 501 490,60

40 639 055,36

3. Appropriations  to  be  carried  over

746 866 173,73

1 302 905 924,46

4. Sundry  creditors

133 191 127,91

59 990 912,87

D. Other liabilities

11 812 208,83

20 128 974,35

V.

SUSPENSE  ACCOUNTS

521 812 295,82

436 478 136,44

Total

20 229 149 603,50

26 319 707 782,13

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/67

NOTE  FOR  THE  READER

1. The  following  improvements  have  been  made  to  the  structure  of  the  balance  sheet  at

31  December  1997.

— The balance sheet is more succinct and its structure follows the pattern laid down in the
4th Council Directive, while making allowances for the special accounting circumstances
of  a  public  institution  like  the  European  Community.  Details  are  given  in  the
explanatory  notes.

— The 1996 figures included for comparison have been classified in the same way as those

for  1997.

— Payments outstanding on the capital subscribed to the EBRD and the EIF which has not
been  called  up  are  now  entered  as  a  potential  liability  in  the  off-balance-sheet
commitments  rather  than  a  long-term  liability.  As  a  result,  the  final  total  in  the  1996
balance  sheet  is  ECU  690  million  lower  than  that  given  in  the  1996  financial
statements.

— Intangible  fixed  assets  are  included  in  the  accounts.

2. Pursuant  to  Article  7  of  the  Inventory  Regulation,  rented  property  is  included  in  the
intangible assets for the first time, provided that it meets three conditions (see point III.E of
the  explanatory  notes  to  the  balance  sheet).

3.

In accordance with Section 8 of the Inventory Regulation (1), the Commission must allow for
the depreciation of every asset except land. Depreciation is calculated for each full year (not
pro  rata  temporis),  using  the  linear  method.  The  annual  depreciation  rates  applicable  from
1  January  1987  are  given  in  Annex  6  to  the  Inventory  Regulation.

Since  no  calculation  could  be  made  for  four  of  the  Management  Centres  and  the  other
institutions  are  not  required  to  allow  for  depreciation (2),  the  Commission  has  not  included
any  depreciations  in  the  accounts  in  order  to  produce  a  consistent  balance  sheet.  However,
the  cumulative  amounts  (at  31  December  1997)  are  given  in  the  explanatory  notes.

(1) Document  E/96/280,  adopted  on  22  January  1997.
(2) The  Interinstitutional  Inventory  Regulation  has  not  yet  been  adopted.

C 350/68

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Official  Journal  of  the  European  Communities

17.11.98

EXPLANATORY  NOTES  TO  THE  CONSOLIDATED  BALANCE  SHEET

I.

INITIAL  COSTS

ASSETS

This  heading  includes  the  issuing  costs  for  Euratom  borrowings  —  an  item  that  has  been
reclassified  in  this  balance  sheet.  In  previous  years  it  was  included  under  prepayments.

Book  value

Depreciation

Change  in  rates

Net  book  value

(in  ECU)

Previous  year  end

7 273 143,58

− 7 253 581,45

19 562,13

Additional  amounts:  (+)

− 19 472,82

− 89,31

− 19 562,13

Withdrawals:  (–)

− 7 273 143,58

7 273 054,27

Year  end

0,00

0,00

89,31

0,00

0,00

II.

INTANGIBLE  FIXED  ASSETS

This heading includes computer software with a purchase
value of at least ECU 400, in accordance with Article 130
of  Commission  Regulation 
(Euratom,  ECSC,  EC)
No 3418/93 laying down detailed rules for implementing
the  Financial  Regulation.  These  assets  have  been  entered
in  the  Commission’s  balance  sheet  for  the  first  time  to
take account of the rules laid down in the Regulation on
Inventories  and  Management  of  the  property  of  the
into  effect  on
European  Commission,  which  came 
1  January  1997.  Although  the  other  institutions  are  not
required  to  include  such  assets  in  their  accounts (1).  The
Court  of  Justice  has  in  fact  done  so.

A. Acquisition value

Previous  year  end

Changes  during  the  year

— Acquisitions  before  1997

— Acquisitions  during  the  year

— Disposal, withdrawal

(in  ECU)

Computer
software

0,00

1 352 605,00

1 790 810,88

— Transfers  between  headings

185 678,70

Year  end

3 329 094,58

Net  book  value  year  end  (A—B)

3 329 094,58

(1) The  Interinstitutional  Inventory  Regulation  has  not  yet  been

adopted.

cumulative 

The 
from
depreciation 
31  December  1997  for  the  Commission  alone  on  an
amount  of  ECU  3 121 532  comes  to  ECU  1 251 731,79.

calculated 

Present  value

Depreciation

Net  book  value

3 121 532

1 251 731,79

1 869 800,21

(in  ECU)

III. TANGIBLE  FIXED  ASSETS

The costs of purchasing tangible fixed assets are included
in  budget  expenditure  for  the  year  of  purchase.  They
continue  to  appear  in  the  balance  sheet  until  they  are  no
longer  the  property  of  the  Commission.

Tangible fixed assets include all property with a purchase
value of at least ECU 400, in accordance with Article 130
(Euratom,  ECSC,  EC)
of  Commission  Regulation 
No 3418/93 laying down detailed rules for implementing
the  Financial  Regulation.  The  balance  sheet  also  takes
account  of  the  rules  laid  down  in  the  Regulation  on
Inventories  and  Management  of  the  property  of  the
into  effect  on
European  Commission,  which  came 
1  January  1997.

in  the  balance  sheet 

The  Commission  considers  that  the  volume  of  fixed
assets 
is  correct,  subject  to
adjustments  which  might  be  made  later  if  a  physical
inventory  is  carried  out  at  the  JRC.  Two  points  are

17.11.98

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C 350/69

worth  noting  here:  first,  an  inventory  exercise  is  under
way on the buildings and land belonging to the JRC, the
results  of  which  should  be  available  in  the  course  of
1998; and second, the figures for tangible fixed assets do
not  include  the  computer  equipment,  movable  property
and  vehicle  fleet  at  the  Seville  Research  Centre.

The  Commission  has  tried  to  explain  the  differences
between  the  figures  entered  in  the  1996  and  1997
balance  sheets.

At  31  December  1997,  depreciation,  for  the  Commission
alone,  was  calculated  as  follows:

Value  before
depreciation

Depreciation

Net  book  value

(in  ECU)

Buildings

452 045 725,12

140 251 632,60

311 794 092,52

Fixtures  and  fittings,  machinery  and
tools

30 478 159,72

13 890 258,13

16 587 901,59

Furniture  and  vehicle  fleet

199 703 341,76

154 869 590,24

44 833 751,52

Computer  equipment

199 598 679,87

151 422 055,59

48 176 624,28

Leasing, financing

645 335 953,42

16 898 401,52

628 437 551,90

These  figures  do  not  take  into  account  the  depreciation
of  assets  in  the  delegations  and  offices  or  the  assets  of
certain  research  centres  for  which  the  calculation  will  be
made  for  the  1998  balance  sheet  as  the  computer
software  used  for  inventories  is  not  suited  to  calculating
depreciation.

A. Land  and  buildings

Land  and  buildings  acquired  after  1992  in  Brussels  and
at sites where the Commission has offices and delegations
are  entered  in  the  balance  sheet  at  their  purchase  value,
converted into ECUS at the rate applying when they were
purchased.  Buildings  in  Brussels  purchased  before  1981
have  been  entered  using  the  ECU  conversion  rate  for
January  1981.

Land  and  buildings  purchased  before  1992  at  delegation
sites  have  been  revalued  in  the  light  of  market  prices.
Revaluation  was  carried  out  by  independent  experts  and
the  resulting  figures  incorporated  in  the  balance  sheet  as
at  31  December  1997.

The  building  of  the  delegation  to  the  OECD  is  a  special
case.  It  was  acquired  from  the  ECSC  free  of  charge  in
December  1994  and  the  figure  entered  in  the  balance
sheet 
independent
experts.

is  the  market  value  assessed  by 

In  1984  the  JRC  buildings  were  revalued  by  14 %  and
other 
these
revaluations  is  the  value  of  investments,  which  have

infrastructures  by  20 %.  Added 

to 

increased 
lifetime.

the  value  of 

the  buildings  and/or 

their

B. Fixtures  and  fittings,  machinery  and  tools

Some  assets  previously  entered  under  movable  and
immovable  property  have  been  reclassified  in  this  year’s
balance  sheet.

E. Leasing,  financing  and  similar  entitlements

In  accordance  with  Article  7  of  the  Commission’s
Inventory Regulation, leasing, long-term rental operations
and property held under a long lease conferring a right in
rem  are  entered  in  the  inventory  if  the  following  three
conditions  are  met:

— the  risks  and  advantages  are  transferred  to  the

lessee;

— the rental is terminable only on payment by the lessee

of  an  indemnity  of  a  deterrent  amount;

— the rental enables the lessor to recover the cost of the

investment  plus  remuneration.

If  one  of  the  above  conditions  is  not  met,  the  assets  are
entered  in  the  off-balance-sheet  commitments.  Since  the
other institutions are not required to enter these assets in
the  accounts,  the  amounts  due  for  leasing/financing  and
similar  entitlements  are  entered  in  the  off-balance-sheet
commitments.

A. Acquisition value

Previous  year  end

Adjustments

Changes  during  the  year:

— Acquisitions  before  1997

— Acquisitions

— Disposal,withdrawal

Land  and
buildings

Installations,
machines  and  tools

Furniture  and
vehicle  fleet

Computer
equipment

Leasing, financing
and similar
entitlements

Other  tangible  fixed
assets

(in  ECU)

Fixed  assets  under
construction  and
payments  on
account

453 831 081,39

0,00

486,864 317,58

246 279 220,84

0,00

340 908 950,91

− 5 875 596,23

933 203,00

− 4 714 461,24

− 1 962 764,05

37 092 203,00

2 497 201,17

3 650 678,04

33 746 578,63

12 927 193,82

26 106 708,45

50 826 977,17

608 226 953,42

116 023,85

4 866 764,63

− 88 052,35

− 2 576 881,60

− 14 100 537,58

− 28 786 448,35

− 44 242,80

− 931 789,00

16 797,00

— Differences  resulting  from  change  in  threshold

− 2 795 062,88

− 53 360 972,61

− 2 654 795,70

— Transfers  between  headings

− 11 973 370,00

69 034 303,47

− 70 327 224,65

6 582 510,31

— Other  adjustments

1 628 012,63

Year  end

469 640 641,44

77 522 755,81

370 467 829,95

271 912 712,85

645 335 953,42

2 568 982,22

348 494 604,58

B. Rise  in  value

Previous  year  end

Changes  during  the  year:

— Decided

— Cancelled

— Transfers  between  headings

57 124 662,94

Year  end

57 124 662,94

0,00

0,00

0,00

0,00

0,00

0,00

Net  book  value,  year  end  (A + B)

526 765 304,38

77 522 755,81

370 467 829,95

271 912 712,85

645 335 953,42

2 568 982,22

348 494 604,58

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17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/71

G. Fixed  assets  under  construction  and  advances  of

tangible  fixed  assets

The buildings for some Commission offices or delegations
which  were  originally  financed  by  the  ECSC  have  been
in  the  balance  sheet.
included  under  this  heading 
Although  the  ECSC  had  been  repaid  in  full  for  them  at
the  end  of  1995,  they  are  still  included  in  the  ECSC’s
balance  sheet  since  the  deeds  of  transfer  have  not  been
signed.

IV.

INVESTMENTS

This  heading  covers,  first,  capital  investments  made  with
a  view  to  establishing  permanent  links  and  which  are
seen  as  supporting  the  activities  of  the  European  Union,
and,  second,  investments  made  to  help  beneficiaries
develop  their  business  activities  but  with  no  long-term
participation.

It  also  includes  permanent  guarantees  and  advances
granted  and  the  net  assets  of  the  Guarantee  Fund.  A
distinction  should  be  drawn  between  guarantees  granted
by  the  European  Community  to  third  parties  and  the
Guarantee  Fund,  which 
is  designed  to  cover  risks
associated  with  loans  granted  to  non-member  countries.

A.

Investments  in  related  organisations:

A.1. Subscriptions  and  participations

E B R D   s u b s c r i p t i o n

The European Bank for Reconstruction and Development
was given initial capital of ECU 10 billion, of which 3 %
was  subscribed  by  the  Community.  The  proportion  of
this  capital  called-up;  30 %  has  been  paid  in  full.

This  item  covers  the  full  amount  of  the  Commission’s
subscription to the EBRD’s capital which has been called
up  and  paid.

On  15  April  1996,  at  their  annual  meeting,  the  Bank’s
governors  decided  to  double  the  amount  of  authorised
capital.  Under  this  decision,  the  Community 
is  to
subscribe  for  30 000  additional  shares  with  a  face  value
of  ECU  10 000  each.  This  operation  will  involve  paid-in
shares  and  callable  shares  in  the  following  proportions:
22,5 %  of  the  subscribed  shares  will  be  a  full  number  of
paid-in  shares  and  the  remainder  will  be  callable  shares.

1996 financial year have been presented in the same way.
As  a  result  the  1996  balance-sheet  total  appearing  in  the
1996  financial  statements  differs  from  that  presented  in
the  1997  financial  statements.

E u r o p e a n   I n v e s t m e n t   F u n d   s u b s c r i p t i o n

Under the Council Decision of 6 June 1994 the European
Community,  represented  by  the  Commission, 
is  to
subscribe a total of ECU 600 million to the EIF’s capital.
This 
the  EIF’s  capital.  The
Commission  has  paid  all  the  called-up  capital,  which
amounts  to  20 %.

represents  30 %  of 

Presentation  of  this  subscription  in  the  Commission’s
balance  sheet  at  31  December  1997  differs  from  that  in
the  balance  sheet  at  31  December  1996.  As  for
subscriptions  to  the  EBRD,  the  payments  outstanding  on
non-called-up  capital  (80 %),  amounting  to  ECU  480
million,  are  now 
in  the  off-balance-sheet
commitments.

included 

B. Other  investments

B.1. Subscriptions  and  participations

This  heading  includes  subscriptions  and  participations
purchased  to  help  beneficiaries  develop  their  business
activities.

E C I P   p r o g r a m m e   e q u i t y

This  heading  covers  Community  participation  in  the
provision  of  equity  and  subordinated  loan  capital  for
joint  ventures  set  up  under  the  European  Community
(ECIP).  The  ECIP
Investment  Partners  Programme 
balance  sheet 
the
is 
Commission’s  balance  sheet  (Volume  II).

the  annexes 

included 

to 

in 

E u r o t e c h   c a p i t a l   a n d   V e n t u r e   c o n s o r t

The  entry  for  Eurotech  capital  covers  payments  since
1990,  in  the  form  of  advances  repayable  in  certain
circumstances  when  contracts  run  out.  The  Venture
consort  instrument  covers  contributions  since  1985  for
investments  in  SMEs  engaging  in  innovatory  projects.

Since  both  of  these  are  risk  capital  operations  for
transnational  high-technology  start-up  projects,  it  is  very
difficult 
the
contributions.

the  real  current  value  of 

to  assess 

The  presentation  in  the  Commission’s  balance  sheet  at
31  December  1997  is  different  from  that  adopted  in  the
balance 
sheet  at  31  December  1996.  Payments
outstanding  on  non-called-up  capital,  amounting  to  ECU
210  million,  are  now  included  in  the  off-balance-sheet
commitments  and  not  in  long-term  liabilities  as  was  the
case  in  previous  years.  The  corresponding  figures  for  the

In 
line  with  the  principle  of  prudence,  a  100 %
adjustment  has  been  made  for  the  value  of  these
contributions.

However, two summary tables showing the contributions
made to these two instruments are set out in the annexes
to  the  balance  sheet  (Volume  II).

C 350/72

EN

Official  Journal  of  the  European  Communities

17.11.98

(in  ECU)

A. Acquisition value

Previous  year  end

Changes  during  the  year:

— Acquisitions

— Disposal, withdrawal

— Transfers  between  headings

Connected  agencies

Outside  agencies

EBRD

EIF

ECIP

EUROTECH,
VENTURE
CONSORT

300 000 000,00

600 000 000,00

28 121 659,50

19 524 259,00

787 565,29

209 277,00

− 6 219 840,00

Year  end

300 000 000,00

600 000 000,00

28 909 224,79

13 513 696,00

B.

Increase  in  value

Previous  year  end

Changes  during  the  year:

— Decided

— Acquired  from  third  parties

— Cancelled

— Transferred  between  headings

Year  end

0,00

0,00

0,00

C. Reductions  in  value

Previous  year  end

Changes  during  the  year:

— Decided

— Cancelled  after  disposal,  withdrawal

— Transferred  between  headings

19 524 259,00

209 277,00

− 6 219 840,00

Year  end

0,00

0,00

0,00

13 513 696,00

D. Amounts  not  called  up

Previous  year  end

Changes  during  the  year

210 000 000,00

480 000 000,00

Year  end

210 000 000,00

480 000 000,00

0,00

Net  book  value  year  end  (A + B – C – D)

90 000 000,00

120 000 000,00

28 909 224,79

0,00

0,00

Entitlements

Previous  year  end

— Additions

— Repayments

— Reductions  in  value

— Exchange  rate  differences

— Other

Net  book  value  year  end  (A + B – C – D)

0,00

0,00

0,00

0,00

Aggregate  value  reduction  against  entitlements,  year
end

17.11.98

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Official  Journal  of  the  European  Communities

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B.3. Guarantees  and  advances  granted

This heading incorporates fixed assets not included under
tangible  assets,  such  as  deposits  and  guarantees  paid,
permanent  advances  for  building  charges,  the  operating
funds  advanced  to  a  transport  firm  and  the  Guarantee
Fund.

G u a r a n t e e   F u n d

This  Fund  is  designed  to  cover  the  risks  associated  with
loans  and  loan  guarantees  for  non-member  countries  or
projects  carried  out  in  those  countries.

It  was  set  up  by  Council  Regulation  (Euratom,  EC)
No  2728/94  of  31  October  1994.

The  Fund  is  endowed  by  payments  from  the  Community
budget,  the  proceeds  from  interest  on  investments  made
from  the  Fund’s  assets,  and  sums  recovered  from

defaulting debtors for whom the Fund has had to activate
its  guarantee.

The  Fund  is  managed  by  the  European  Investment  Bank
(EIB)  under  a  mandate  from  the  Community.

The  revenue  and  expenditure  account  and  balance  sheet
of the Fund at 31 December 1997 appear in the annexes
to  the  balance  sheet  (Volume  II).

The  first  payments  to  the  Fund  from  the  Community
budget  were  made  in  December  1994.

The  entry  in  the  assets  side  of  the  Commission’s  balance
sheet  represents  the  Fund’s  net  assets  at  31  December
1997.

Since  the  Fund  may  be  called  on  to  cover  defaulting
debtors  at  any  time,  a  provision  has  been  created  for
risks  and  liabilities  corresponding  to  the  total  net  assets
of  the  Fund  in  line  with  the  principle  of  prudence.

Description

Acquisition value
at  31.12.1996

Changes  during
year

Acquisition value
at  31.12.1997

(A)

(B)

(C) = (A) + (B)

Reductions
in value
31.12.1996
(D)

Changes
during
year
(E)

Reductions
in  value  at
31.12.1997
(F) = (D) + (E)

Net  book  value
at  31.12.1997

(G) = (C) – (F)

(in  ECU)

Guarantees  and  advances
granted

1. Guarantees

4 818 147,75

− 637 703,11

4 180 444,64

0,00

4 180 444,64

2. Advances granted and
Publications  Office
working  capital

412 017,76

− 2 370,55

409 647,21

3. Guarantee  Fund

557 405 809,10

304 381 248,80 861 787 057,90

0,00

409 647,21

0,00

861 787 057,90

Total  guarantees  and
advances granted

562 635 974,61

303 741 175,14 866 377 149,75

0,00

0,00

0,00

866 377 149,75

Other  investments

295 729 247,60 − 165 945 102,02 129 784 145,58

0,00

129 784 145,58

Total  other  investments

295 729 247,60 − 165 945 102,02 129 784 145,58

0,00

0,00

0,00

129 784 145,58

Total

858 365 222,21

137 796 073,12 996 161 295,33

0,00

0,00

0,00

996 161 295,33

V. LONG-TERM  ASSETS

This  heading  includes  amounts  owed  to  the  European
Union  by  Member  States  and  non-member  countries  on
loans  granted  either  from  borrowed  funds  or  from
budget  appropriations.

programme to promote the setting-up of investment joint
ventures  in  Asia,  Latin  America,  the  Mediterranean
region  and  South  Africa.  In  1991  Turkey  was  granted  a
loan of ECU 175 million as part of the effort to assist the
countries  most  affected  by  the  Gulf  crisis.

A. Loans  granted  from  the  budget

This  item  principally  covers  loans  granted  under  the
heading  of  cooperation  with  non-member  countries.  It
ECIP
granted 
also 

covers 

under 

loans 

the 

Loans  granted  under  the  MEDIA  I-programme  to
promote  the  development  of  the  audiovisual  industry  in
Europe  were  also 
item  at
31  December  1996.  Since  the  contracts  were  not
concluded directly between the Commission and the final

included  under 

this 

C 350/74

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Official  Journal  of  the  European  Communities

17.11.98

recipients,  the  loans  have  been  reclassified  in  the  balance
sheet  and  are  now  entered  under  sundry  debtors.  The
corresponding figures for 1996 have been classified in the
same way.

Amounts  owed  under  the  MEDIA  II-programme  are
included  under  the  heading  ‘Loans  granted  from  the
budget’  as  the  Commission  concluded  the  contracts
directly  with  the  recipients.

The item also includes other, much smaller loans granted
from the budget: loans for migrant workers and building
loans  for  Community  officials.

Detailed  tables  on  these  loans  appear  later  on  in  this
volume.

The  balance  sheets  of  these  financial  operations  have
been  incorporated  in  the  combined  balance  sheet  by
means  of  full  consolidation.

For  the  borrowing  and  lending  operations,  the  yield  on
loans  and  costs  of  borrowings  in  1997  are  as  follows:

(in  ECU)

Description

Cost  of  loans  raised

Yield  on  loans

Medium-term
financial assistance

252 789 846,65

252 806 572,32

Food  aid

16 048 917,77

16 048 937,79

Balance  of  payments

275 938 043,98

275 938 043,98

NCI

— Cash  resources

69 667 323,30

57 740 396,11

— Normal

Euratom

3 948 693,18

5 978 724,77

19 383 210,68

20 954 362,41

B. Loans  granted  from  borrowed  funds

Total

637 776 035,56

629 467 037,38

Under  the  Treaty,  the  Council,  acting  unanimously,  has
the  power  to  adopt  guarantee  or  borrowing  programmes
if it considers this necessary to attain the objectives of the
Community.  Community 
direct
commitments  by  the  Community  itself  and  not  by  any
individual  Member  State.

borrowings 

are 

As these loans are financial assets covered by borrowings,
in order to give a true and fair view of the Union’s assets
and  liabilities,  financial  position  and  results,  all  the
operations are now set out in the form of a balance sheet
and  revenue  and  expenditure  account.

Under  an  agreement  with  the  EIB,  the  latter  bears  the
risks  of  the  NCI  treasury  instrument.  Consequently,  the
surplus of loan proceeds over borrowing costs is charged
to  the  EIB.

The balance sheets and revenue and expenditure accounts
for  the  loans  under  this  heading  are  shown  in  tabular
form  in  the  annexes  to  the  Commission’s  balance  sheet
(Volume  II).

The overall changes in the volume of loans granted from
the  budget  are  as  follows:

Balance at
31.12.1996

Currency

New  loans

Repayments

Changes  in
exchange  rates

(A)

(B)

(C)

(C, 1)

Balance at
31.12.1997

(D) = (A)+(B)–
(C)–(C, 1)

Reduction  in
value at
31.12.1996

Changes
during  the
year

Reduction  in
value at
31.12.1997

Net  value  at
31.12.1997

(F)

(G)

(H) = (D)–(G)

(in  ECU)

ECU

437 240 593,89

623 705,00

12 121 354,97

425 742 943,92

63 104 370,67

23 297 431,43

518 121,99

115 401 635,60

21 298 113,26

85 883 680,11

94 103 522,34

ECU

ECU

ECU

ECU

ECU

ECU

227 085,38

107 478,86

175 000 000,00

38 966,72

188 118,66

29 412,74

− 1 754,25

76 311,87 17 043,30

− 278,18 (1) 16 765,12

59 546,75

0,00

27 374 006,38

288 143,00

175 000 000,00

27 085 863,38

175 000 000,00

27 085 863,38

Sub-total

791 081 164,40

51 295 142,81

34 294 112,68

− 1 754,25

808 080 440,28 17 043,30

− 278,18

16 765,12

808 063 675,16

1. Loans  granted  from

the  budget

Loans  with  special
conditions

Risk capital
operations

ECIP  loans

Loans  for  migrant
workers

Building loans

Loans  to  Turkey

MEDIA  II  loans

2. Loans  granted  from
borrowed  funds

Medium-term
assistance

Food  aid

ECU

2 535 000 000,00 195 000 000,00

825 000 000,00

0,00 1 905 000 000,00

ECU

143 657 826,15

Balance  of  payments

ECU

3 978 565 318,80

NCI

Euratom

ECU

ECU

556 227 626,78

580 496 089,88

0,00

0,00

0,00

0,00

143 657 826,15

0,00

0,00

0,00 − 30 200 681,49 3 948 364 637,31

218 095 118,00

17 026 236,49

355 158 745,27

489 476 634,00

27 386 759,70

118 406 215,58

Sub-total

7 793 946 861,61 195 000 000,00 1 676 229 578,15

14 212 314,70 6 326 929 598,16

0,00

0,00

0,00 6 326 929 598,16

Total

8 585 028 026,01 246 295 142,81 1 710 523 690,83

14 210 560,45 7 135 010 038,44 17 043,30

− 278,18

16 765,12 7 134 993 273,32 (2)

(1) Changes  in  value  reductions  during  the  year  are  due  to  exchange  rate  differences.  There  was  no  reduction  in  value  in  1997.
(2) This  figure  includes  entitlements  for  both  more  and  less  than  one  year.  The  table  below  makes  a  distinction  between  entitlements  of  more  than  one  year  and  those  of  less  than  one  year.

425 742 943,92

85 883 680,11

94 103 522,34

188 118,66

1 905 000 000,00

0,00

3 948 364 637,31

355 158 745,27

118 406 215,58

.

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C 350/76

EN

Official  Journal  of  the  European  Communities

17.11.98

The  amounts  outstanding  on  ECIP  loans  and  loans
granted  from  borrowed  funds  at  31  December  1997  are
entered under long-term assets in the case of loans due in
more than a year and under short-term assets in the case

of  loans  due  in  less  than  one  year.  No  such  distinction
could  be  made  at  31  December  for  other  loans  granted
from  the  budget.  They  are  therefore  included  under
long-term  assets.

Due  in  .  1  year

Due  in  ,  1  year

(in  ECU)

Loans  outstanding
at  31.12.1997

1. Loans  granted  from  the  budget:

ECIP

Others

93 218 574,01

884 948,33

94 103 522,34

713 960 152,82

0,00

713 960 152,82

Sub-total

807 178 726,83

884 948,33

808 063 675,16

2. Loans  granted  from  borrowed

funds

Financial assistance

Balance  of  payments

NCI

Euratom

1 280 000 000,00

625 000 000,00

1 905 000 000,00

2 467 373 704,67

1 480 990 932,64

3 948 364 637,31

350 858 866,57

4 299 878,70

355 158 745,27

27 447 674,89

90 958 540,69

118 406 215,58

Sub-total

4 125 680 246,13

2 201 249 352,03

6 326 929 598,16

Total

4 932 858 972,96

2 202 134 300,36

7 134 993 273,32

VI. STOCKS

This  item  covers  the  stocks  of  office  supplies  and
consumables at 31 December 1997, valued at the price of
the  last  supplies  received  and  converted  to  ECUS  at  the
closing rate, in line with the interinstitutional method for
valuing  stocks.

It  also  includes  the  stocks  of  publications  held  by  the
Publications Office, valued according to special valuation
rules (1).

The  heading  also  covers  supplies  of  scientific  and
technical  equipment,  fissile  material  and  heavy  water  for
the  Joint  Research  Centre.  In  line  with  the  principle  of
prudence,  the  stocks  of  heavy  water,  fissile  material  and
samples  for  industrial  and  scientific  use  are  valued  every
year and entered in the balance sheet at their commercial
value,  which  is  less  than  the  real  historic  cost.

Description

Acquisition value

(in  ECU)

Depreciation
(surplus,  damaged
or  obsolete  stock)

Net  book  value

A. Office  supplies  and  other  consumables

7 242 651,95

B. Scientific  equipment

7 377 265,06

601 411,66

Fissile material

Heavy water

63 285 446,30

4 123 812,00

7 242 651,95

6 775 853,40

63 285 446,30

4 123 812,00

Sub-total

74 786 523,36

601 411,66

74 185 111,70

C. Stocks  of  publications

8 770 634,08

8 770 634,08

Total

90 799 809,39

601 411,66

90 198 397,73

(1) See  the  Publications  Office  rules  on  valuing  stocks.

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/77

VII. SHORT-TERM  ASSETS

B.2. Amounts  owed  by  Member  States

A. Financial assets

This  heading  contains  the  amounts  owed  in  respect  of
loans  which  are  due  in  less  than  one  year.

in 

to 

the 

relation 

clearance 

— EAGGF:  amounts  payable  by  the  Member  States
mainly 
of
EAGGF-Guarantee  Section  accounts.  A  total  of  ECU
6 489 794,61  has  been  entered 
the
Commission’s  balance  sheet  for  amounts  payable  by
the  Member  States.  As  the  error  was  discovered  after
the  Commission’s  accounts  had  been  closed,  the
correction has been made on the consolidated balance
sheet.

twice 

in 

B. Current  assets

B.1. Advances  paid  to  Member  States

— VAT  paid  by  the  Community  and  recoverable  from
the  Member  States:  this  item  covers  the  amounts  due
in  respect  of  taxes  paid  by  the  Community  and
recoverable  from  the  Member  States.

This item contains the amounts to be recovered in respect
of  advances  paid  to  certain  Member  States.

— Other  receivables:  this  item  mainly  concerns  amounts
due  in  respect  of  own  resources  still  to  be  recovered.

AMOUNTS  OWED  BY  MEMBER  STATES

(ECU  million)

1997

1996

Established  own  resources  entered  in  the  A  account  provided  for  in
Article 6(2)(a) of Council Regulation (EEC, Euratom) No 1552/89, to be
recovered (1)

27,464

30,761

Established own resources entered in the separate account provided for in
Article 6(2)(b) of Council Regulation (EEC, Euratom) No 1552/89, to be
recovered (2)

1 362,003

1 064,217

Established  own  resources  under  the  fifth  subparagraph  of  Article  10(3)
of  Council  Regulation  (EEC,  Euratom)  No  1552/89,  to  be  paid  by  the
Member  States  on  1  February,  N+1

Taxes  paid  and  to  be  recovered

Interest  on  late  payments

69,100

44,165

16,462

13,479

15,164

10,813

Funds  called  in  for  co-financing  operations

0,000

0,392

EAGGF  advances  to  be  recovered

48,370

25,254

Clearance  of  EAGGF-Guarantee  accounts

259,818

792,262

National  pensions  (subrogation)

Own  resources  to  be  regularised

(1) See  following  page,  Table  1.
(2) See  following  page,  Table  2.

0,042

0,000

0,046

0,221

Total

1 798,423

1 981,610

C 350/78

EN

Official  Journal  of  the  European  Communities

17.11.98

The figure of ECU 1 798,423 million represents the total amount owed by the Member States in
respect  of  entitlements  that  have  been  duly  established.

Forward  estimates  have  been  made  for  other  entitlements  where  no  tangible  and  valid
obligation  to  pay  has  yet  been  identified,  and  a  token  entry  has  been  included  in  the
Commission’s  accounts.  They  are  shown  in  Table  3  (Forward  estimates).

A-ACCOUNTS:  OWN  RESOURCES  ESTABLISHED  AND  STILL  TO  BE  RECOVERED  AT  END  OF  1997

Table  1

Member  State

Agricultural
duties

Sugar  and
isoglucose
levies

Customs
duties

Traditional
own
resources
GROSS
(= 100 %)

Collection
costs
(10 %  of
traditional
own
resources)

Traditional
own
resources
NET
(= 90 %)

VAT  and
VAT
balances

GNP  and
GNP
balances

Total  Own
resources  to
be  recovered

(in  ECU)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Belgium

Denmark

0

0

Germany

6 417 989

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United
Kingdom

8 673

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

34 005

34 005

− 3 401

30 605

0

0

0

0

11 776

6 429 765

− 642 976

5 786 788

0

8 673

− 867

7 806

884 173

884 173

− 88 417

795 756

0

0

0

0

0

0

0

0

0 15 047 822 15 047 822 − 1 504 782 13 543 040

0

0

0

0

18 554

18 554

− 1 855

16 698

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

6 074 659

1 342 961

1 342 961

− 134 296

1 208 665

0

0

0

0

0

0

0

0

EUR  15

6 426 662

0 17 339 291 23 765 953 − 2 376 595 21 389 358

6 074 659

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

30 605

0

5 786 788

7 806

795 756

0

0

13 543 040

0

16 698

0

0

0

6 074 659

1 208 665

27 464 017

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/79

SEPARATE  ACCOUNTS:  OWN  RESOURCES  ESTABLISHED  AND  STILL  TO  BE  RECOVERED  AT  END  OF  1997

Table  2

Member  State

Agricultural duties

Sugar  and
isoglucose levies

Customs  duties

(in  ECU)

Traditional
own  resources
GROSS
(= 100 %)

Collection  costs
(10 %  of  traditional
own  resources)

Traditional
own  resources
Net  total
(= 90 %)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

(1)

(2)

(3)

(4)

(5)

(6)

55 033 798

2 519 667

173 904 256

13 882 473

16 611 076

0

0

0

0

0

97 192 421

152 226 219

− 15 222 622

137 003 597

6 017 640

8 537 307

− 853 731

7 683 576

340 737 935

514 642 191

− 51 464 219

463 177 972

7 371 254

21 253 726

− 2 125 373

19 128 354

32 602 197

49 213 274

− 4 921 327

44 291 946

37 534 069

9 321 088

106 087 589

152 942 747

− 15 294 275

137 648 472

813 166

171 776 951

0

0

0

0

4 876 534

5 689 700

− 568 970

5 120 730

120 394 907

292 171 858

− 29 217 186

262 954 672

2 927

2 927

− 293

2 634

31 640 365

3 414 295

51 093 779

86 148 439

− 8 614 844

77 533 595

1 251 378

8 568 800

53 745

966 350

0

0

0

0

0

8 035 221

9 286 599

− 928 660

8 357 939

17 419 480

25 988 280

− 2 598 828

23 389 452

2 818 908

7 359 794

2 872 653

8 326 144

− 287 265

− 832 614

2 585 388

7 493 529

172 271 578

184 034 124

− 18 403 412

165 630 711

United  Kingdom

11 762 546

EUR  15

526 318 641

12 735 383

974 282 165

1 513 336 188

− 151 333 619

1 362 002 569

Table  3

FORWARD  ESTIMATES  AT  END  OF  1997

Agricultural
duties

Sugar levies

Customs
duties

VAT  own
resources

GNP  own
resources

VAT
balances

GNP
balances

Interest  on
late payment

Total

1

1

1

1

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United  Kingdom

EUR 15

4

0

6

5

7

3

10

4

5

2

9

4

2

10

67

8

12

14

21

4

5

12

7

2

8

2

4

17

116

9

8

9

8

10

5

8

8

6

5

10

7

11

13

3

4

2

3

4

13

4

6

9

1

8

1

5

28

27

34

36

37

19

26

29

11

31

12

15

14

13

35

120

60

367

0

0

C 350/80

EN

Official  Journal  of  the  European  Communities

17.11.98

B.3. Amounts  owed  by  Community  institutions  and

VIII. CASH  INVESTMENTS

bodies

This  heading  contains  various  amounts  owed  to  the
European Community by Community bodies not covered
by  the  scope  of  consolidation,  for  which  the  institutions
pay  certain  expenditure,  which  will  subsequently  be
repaid.

B.4. Sundry  debtors

This  item  covers  amounts  owed  as  a  result  of  the
Commission’s  activities  plus,  for  example,  the  recovery
orders  entered  in  the  revenue  accounts  as  established
entitlements  outstanding.  It  also  contains  outstanding
fines and fines which have been suspended and for which
a  bank  guarantee  has  been  lodged.  The  volume  of  bank
guarantees  received  to  cover  fines  comes  to  ECU
420 695 411.

This  item  includes  all  debtors  owing  sums  resulting  from
loans  paid  from  borrowed  funds.  It  also  covers  all
amounts owed as a result of Guarantee Fund operations,
which  break  down  as  follows:

Description

31.12.1997

(in  ECU)

1. Shares

2. Fixed-income  bonds

3. Term  accounts

— maturity  ,  1  month

60 263 572,81

— maturity  .  1  month  and  ,  1  year

39 095 347,67

— maturity  .  1  year

Total

99 358 920,48

IX. DISPOSABLE  ASSETS

(in  ECU)

Description

31.12.1997

31.12.1996

A. Accounts  with
Treasuries

B. Accounts  with
central  banks

4 225 137 111,69 10 773 517 920,80

114 047 384,68

290 207 329,56

Capital

Loan  interest

Default  interest

(ECU  million)

C. Accounts  for

31.12.1997

31.12.1996

borrowing/lending
operations

3 901 106,32

15 909 615,42

270,9

207,9

D. Current  accounts

1 824 569 485,98

345 085 613,71

18,2

26,7

60,1

16,0

E.

Imprest  accounts

87 189 808,26

110 657 523,99

F. Cash  in  hand

809 606,48

764 525,22

Total

315,8

284,1

G. Transfers  of  funds

52 168 028,40

57 776 852,27

Adjustment

− 315,8

− 284,1

Net  book  value

0,0

0,0

In  view  of  the  risk  of  non-recovery  and  in  accordance
with  the  principle  of  prudence,  a  100 %  adjustment  was
made  for  all  Guarantee  Fund  operations  which  had  not
been  repaid  by  debtors  at  31  December  1997.  This  was
deducted  from  the  value  of  these  entitlements  on  the
assets  side  of  the  balance  sheet.

Total

6 307 822 531,81 11 593 919 380,97

This  heading  covers  all  the  funds  which  the  Commission
keeps  in  its  accounts  in  each  Member  State  and  EFTA
country  (Treasury  or  central  bank),  in  current  accounts
and  imprest  accounts,  petty  cash  and  the  proceeds  of
loans  made  from  borrowed  funds  and  loans  granted  to
improve  housing  conditions  for  migrant  workers.

It also includes the financial operations under the imprest
accounts  of  Community  delegations  which  had  not  been
reconciled  with  the  accounts  at  headquarters  on  the  date
for  closure  of  the  accounts.

C. Sundry receivables

item  covers  mainly  amounts  owed 

This 
Commission  by  its  staff.

to 

the

Funds  totalling  ECU  1 288 513,83  kept 
in  current
accounts with three banks outside the Community which
have  gone  bankrupt  will  probably  prove  irrecoverable.

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/81

As  a  result,  and  in  accordance  with  the  principle  of
prudence,  an  adjustment  has  been  made  for  these
accounts  and  entered  on  the  assets  side  (reducing  the
value  of  the  ‘Imprest  accounts’  heading).

expenditure still to be booked, which could not be finally
booked  before  the  closing  date,  and  prepaid  expenses.

(in  ECU)

Description

31.12.1997

31.12.1996

(in  ECU)

Description

31.12.1997

31.12.1996

Imprest  accounts

88 478 322,09

111 607 522,42

Adjustment

− 1 288 513,83

− 949 998,43

Net  book  value

87 189 808,26

110 657 523,99

X. SUSPENSE  ACCOUNTS

Interest  receivable

229 312 984,02

272 942 485,20

Expenditure  to  be  booked

59 788 808,49

69 159 012,37

Expenditure  to  be  settled
between  institutions

11 873 505,12

11 780 559,83

Prepaid  expenses

56 246 997,42

76 372 990,49

Other  expenses  to  be
carried over/accrued
income

Discrepancies resulting
from  conversion

28 781,66

31 873,37

286 549,49

This  heading  includes  interest  receivable,  mainly  accrued
interest  on  loans,  investments  and  swaps;  miscellaneous

Total

357 537 626,20

430 286 921,26

LIABILITIES

I. OWN  CAPITAL

A. Net  capital  resulting  from  economic  adjustments

Balance at
31.12.1996

Change  over  year

Balance at
31.12.1997

(in  ECU)

A.1. Net  capital  resulting  from  economic

adjustments

a)

Initial  costs

b)

Intangible  fixed  assets

0,00

0,00

0,00

0,00

3 329 094,58

3 329 094,58

c) Tangible  fixed  assets

1 527 010 291,73

84 367 540,64

1 611 377 832,37

d)

Investments
(excluding  guarantees)

779 563 906,60

334 646 072,09

1 114 209 978,69

e) Loans  granted  from  the  budget

809 513 646,61

− 1 449 971,45

808 063 675,16

f) Stocks

85 814 762,67

4 383 635,06

90 198 397,73

g) Amounts  outstanding (1)

2 765 997 201,09

− 147 472 014,75

2 618 525 186,34

Total  net  value

5 967 899 808,70

277 804 356,17

6 245 704 164,87

A.2. Adjustments  to  assets  other  than

those  under  A.1. (2)

− 949 998,43

− 338 515,40

− 1 288 513,83

A.3. Adjustments  to  assets  under  A.1. (2)

− 14 036 438,00

522 742,00

− 13 513 696,00

A.4. Allocation  for  risks  and  liabilities (2)

− 557 405 809,10

− 304 381 248,80

− 861 787 057,90

Net  capital  resulting  from
adjustments  to  balance  sheet

5 395 507 563,17

− 26 392 666,03

5 369 114 897,14

(1) This  item  is  the  contra  entry  for  the  entitlements  contained  in  the  various  current  assets  headings,  which  will  not  be

included  with  revenue,  until  they  are  collected.  It  has  been  reclassified  in  this  balance  sheet.

(2) This amount is the contra entry for the adjustment to the financial accounts and investments and the provision for risks
and  liabilities  in  the  Guarantee  Fund,  since  the  annual  balance  may  be  affected  only  by  the  budget  outturn  and
exchange  gains  or  losses.

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B. Balance  for  the  year

Balance  for  the  year

31.12.1996

31.12.1997

(in  ECU)

European  Community

4 388 281 339,94

962 328 696,32

(of  which  EFTA  States  belonging  to  the  EEA)

4 234 160,12

2 367 635,91

C. Surpluses  of  loan  proceeds  over  borrowing/lending  costs

This  heading  covers  outturns  carried  over  and  the  outturn  for  the  year  of  loans  granted  from
borrowed  funds.  These  surpluses  are  not  available  even  though  they  have  not  yet  been
allocated.

(in  ECU)

Borrowing/lending  instrument

Balance at
31.12.1996

Result  of
financial year

Balance at
31.12.1997

Medium-term  financial  assistance

613 779,43

108 303,95

722 083,38

Food  aid  to  former  USSR

Balance  of  payments

Euratom

16 796,21

8 233,14

1 649,43

7 243,09

18 445,64

15 476,23

27 441 959,03

1 810 772,77

29 252 731,80

NCI  (New  Community  instrument)

44 650 374,97

1 980 618,73

46 630 993,70

Total

72 731 142,78

3 908 587,97

76 639 730,75

II. PROVISIONS  FOR  RISKS  AND  LIABILITIES

Description

Provision  at
31.12.1996

Change  over
the  year

Provision  at
31.12.1997

(in  ECU)

A. Major  repairs

B. Other  risks  and  liabilities

Guarantee  Fund

Borrowings-loans:

— NCI

— Euratom

0,00

557 405 809,10

304 381 248,80

861 787 057,90

3 711 000,22

− 827 659,32

2 883 340,90

7 929 437,66

− 243 231,15

7 686 206,51

— Balance  of  payments

34 456,07

0,00

34 456,07

Total  provisions  for  risks

569 080 703,05

303 310 358,33

872 391 061,38

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III. LONG-TERM  LIABILITIES

This  heading  includes  liabilities  due  in  more  than  one  year.

Description

31.12.1996

Change  over  year

31.12.1997

(in  ECU)

1. Borrowings

NCI

Euratom

216 010 954,62

− 47 308 448,15

168 702 506,47

119 821 105,76

− 92 373 430,87

27 447 674,89

Balance  of  payments

3 978 565 318,80

− 1 511 191 614,13

2 467 373 704,67

Financial assistance

1 710 000 000,00

− 430 000 000,00

1 280 000 000,00

Food  aid

0,00

0,00

0,00

Sub-total

6 024 397 379,18

− 2 080 873 493,15

3 943 523 886,03

2. Other  long-term  liabilities

Staff  funds (1)

9 482 588,73

4 238 415,61

13 721 004,34

Deposits  and  guarantees
received (2)

NCI

Leasing (3)

2 909 455,60

− 5 019,00

2 904 436,60

104 316 384,41

153 778 981,02

258 095 365,43

0,00

544 504 297,74

544 504 297,74

Sub-total

116 708 428,74

702 516 675,37

819 225 104,11

Total

6 141 105 807,92

− 1 378 356 817,78

4 762 748 990,14

(1) Staff  funds

This heading covers the unemployment fund for temporary staff at all the institutions (ECU 8 million) and the welfare
fund  for  Commission  local  staff  in  non-member  countries  (ECU  5,7  million).

(2) Deposits  and  guarantees  received

These are sums deducted as guarantees for the payment of construction work and the guarantee accounts for accounting
officers,  delegate  accounting  officers  and  imprest  administrators.

(3) Leasing

This  heading  contains  leasing  debts  due  in  more  than  one  year.

The  detailed  movements  in  borrowing  operations  in  1997  are  as  follows:

Description

Balance at
31.12.1996

New  borrowings

Repayments

Variations  in  rates

(in  ECU)

Balance at
31.12.1997

1. Borrowings

MTA

FMA

BOP

NCI

Euratom

143 657 826,15

3 978 565 318,80

748 114 813,89

572 478 790,87

2 535 000 000,00

195 000 000,00

825 000 000,00

143 657 826,15

0,00

0,00

1 905 000 000,00

0,00

− 30 200 681,49

3 948 364 637,31

527 300 544,00

− 2 413 817,71

218 400 452,18

483 199 511,00

29 126 935,71

118 406 215,58

Total

7 977 816 749,71

195 000 000,00

1 979 157 881,15

− 3 487 563,49

6 190 171 305,07

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The  amounts  outstanding  on  borrowings  at  31  December  1997  are  entered  under  long-term
liabilities in the case of loans due in more than a year and under short-term liabilities in the case
of  loans  due  in  less  than  one  year.

Description

Due  in  .  1  year

Due  in  ,  1  year

Balance  (ECU)

1. Borrowings

MTA

BOP

Euratom

NCI

1 280 000 000,00

625 000 000,00

1 905 000 000,00

2 467 373 704,67

1 480 990 932,64

3 948 364 637,31

27 447 674,89

90 958 540,69

118 406 215,58

168 702 506,47

49 697 945,71

218 400 452,18

Sub-total

3 943 523 886,03

2 246 647 419,04

6 190 171 305,07

2. Others

819 225 104,11

819 225 104,11

Total

4 762 748 990,14

2 246 647 419,04

7 009 396 409,18

IV. SHORT-TERM  LIABILITIES

C. Current  liabilities

A. Debts  on  borrowings

C.1. Member  States  and  EFTA  countries

This  heading  includes  borrowings  which  fall  due  for
payment in less than one year’s time. See the above table.
Detailed  tables  on  these  loans  appear  later  on  in  this
volume.

This heading covers amounts owed by the Commission to
Member  States.  In  this  case  it  is  an  advance  by  the
Netherlands  for  joint  financing  of  aid  operations  for
Bangladesh.

B. Other financial liabilities

(in  ECU)

the  1996  balance  of
This  heading  also 
contributions from the EFTA States belonging to the EEA
which  has  not  yet  been  regularised.

includes 

Description

31.12.1997

31.12.1996

Other  financial
liabilities:

— Accounts  with
Treasuries (1)

— Accounts  with

central  banks (1)

1 034 502 585,16

0,00

7 907 000,00

179 143 368,03

— Current  accounts (1)

9 168 628,88

1 316 360 862,40

— Imprest  accounts (1)

383 789,90

— Transfers  pending (2)

3 452 960 603,92

4 437 759 664,90

C.2. Community  institutions  and  bodies

This  item  covers  amounts  owed  by  the  Community  to
certain  Community  bodies  which  do  not  come  under  the
scope  of  consolidation.

Total

4 504 922 607,86

5 933 263 895,33

C.3. Appropriations  to  be  carried  over

(1) This heading comprises those accounts showing a surplus, in terms of

accounting  dates  but  not  value  dates,  at  31  December.

(2) This  item  covers  payments  booked  to  the  budget  in  1997  but  only
effected by the  accounting officer between the closure of the accounts
and  15  January  1998  (Article  6  of  the  Financial  Regulation).

At  31  December  1997  the  breakdown  of  appropriations
to  be  carried  over,  taking  all  the  institutions  together,
was  as  follows:

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— automatic  carryovers  of

non-differentiated  appropriations

508 955 314,16

Description

31.12.1997

31.12.1996

(in  ECU)

V. SUSPENSE  ACCOUNTS

(in  ECU)

— differentiated  appropriations  carried
over  by  the  budgetary  authority

4 522 000,00

Interest

210 059 964,47

269 756 480,94

Revenue  to  be  booked

84 963 226,90

162 304 379,10

— differentiated  appropriations  carried

over  by  Commission  decision

118 689 623,00

— differentiated  current  year’s
appropriations  in  respect  of
contributions  by  third  parties

— differentiated  appropriations  carried

over  from  1996  in  respect  of
contributions  by  third  parties

69 429 138,81

45 270 097,76

Total

746 866 173,73

Revenue  to  be  booked
by  other  institutions

Revenue  available  for
re-use

Other  expenses  to  be
paid  and  income  to  be
carried over

621 008,54

0,00

212 427 293,40

4 417 276,40

13 740 802,51

0,00

Total

521 812 295,82

436 478 136,44

This  item  relates  to  loans  granted  from  borrowed  funds
for which the balance sheets and profit and loss accounts
are  contained  in  Volume  II.  It  covers  accrued  interest  on
borrowings  and  swaps  and  swap  operations.

C.4. Sundry  creditors

This  item  covers  debts  arising  from  the  Commission’s
activities.

It  also  includes  revenue  not  booked,  i.e.  revenue  which
could not be definitively booked to the budget before the
close  of  the  year  and  revenue  available  for  re-use.

D. Other liabilities

These  are  mainly  amounts  owed  to  staff  and  revenue  to
be  transferred  to  various  organisations  or  other  third
parties.

is  now  entered 

Revenue  from  fines  for  infringements  of  the  competition
rules  (ECU  50 611 348,95) 
in  an
unbooked  revenue  account  if  an  appeal  is  made  to  the
Court  of  Justice  by  a  third  party.  If  the  Court  finds  in
favour  of  the  appellant,  the  sum  in  question  has  to  be
refunded  at  once.  Until  the  Court  has  given  judgement,
such 
the  budget
immediately  on  receipt.

revenue  cannot  be  booked 

to 

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17.11.98

CHAPTER  IV

COMMITMENTS  NOT  INCLUDED  IN  THE  BALANCE  SHEET

POTENTIAL  OBLIGATIONS,  LIABILITIES  AND  ASSETS  OF  THE  EUROPEAN  COMMISSION  AT  31  DECEMBER  1997

POTENTIAL  LIABILITIES  AT  31  DECEMBER  1997

(in  ECU)

52 290 707 510

72 359 814 961

1 (*)

Commitments  against  differentiated  appropriations  not  covered  by  carryovers
of  payment  appropriations

2 (*)

Aid  planned  but  not  committed  in  respect  of

2.1. Structural  Funds  (aid  planned  but  not  committed  for  the  period

1994—1999)

— Objective  1

— Objective  2

— Objectives  3  and  4

— Objective  5a  —  agriculture

— Objective  5a  —  fisheries

— Objective  5b

— Objective  6

— Community  initiatives

2.2. Cohesion  Fund

2.3. Protocols  with  the  Mediterranean  countries

2.4. Cooperation  with  Asian  countries

2.5. Fisheries  agreements

38 262 240 000

6 624 764 000

6 327 071 000

2 662 856 000

444 654 000

3 784 226 000

398 063 000

7 112 337 000

65 616 211 000

5 988 400 000

113 160 000

40 145 211

601 898 750

3 (*)

EAGGF-GUARANTEE

21 058 264 271

3.1. Expenditure  by  Member  States  under  the  EAGGF-Guarantee  Section

between  16  October  1997  and  31  December  1997

20 442 863 478

3.2. Potential 

liabilities  connected  with  the  clearance  of  the  EAGGF-

Guarantee  accounts  pending  judgment  by  the  Court  of  Justice

615 400 793

— Germany

— Greece

— France

— Denmark

— Ireland

— Italy

— Netherlands

— United  Kingdom

— Belgium

— Spain

67 632 724

225 645 476

39 943 247

3 834 753

76 563 599

93 208 388

38 597 729

5 033 333

10 138 213

54 803 331

C 350/87

(in  ECU)

19 323 774 714

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4 (*)

Repayment  guarantee

4.1. on  loans  granted  by  the  EIB  from  its  own  resources  to  non-member

countries

— 70 %  guarantee

— 75 %  guarantee

— 100 %  guarantee

13 003 987 780

1 830 150 000

5 294 437 523

5 879 400 258

4.2. on  borrowings  contracted  by  the  European  Communities  (amounts

carrying  a  budget  guarantee  at  31.12.1997)

6 190 171 305

Total  authorised  ceiling  (ECU  million):

Balance  of  payments  support

14 000

3 948 364 637

Euratom

NCI  (including  reconstruction)

Financial assistance

4.3.

signed  by  EIF  (EC  holds  30 %  of  EIF  authorised  capital)

4 000

6 830

4 465

118 406 216

218 400 452

1 905 000 000

129 615 629

5 (*)

Leasing  and  long-term  rental  commitments

2 031 999 219

5.1. Leasing  of  buildings

Institutions:

5.1.1. Buildings  —  Parliament

5.1.2. Annexe  Court  of  Justice

5.2. Long-term  rental  —  lease

Commission:

5.2.1. Land (1)

5.2.2. Buildings,  Brussels

5.2.3. Buildings, Luxembourg (1)

Institutions:

5.2.4.

‘Palais’  Court  of  Justice

5.2.5. Buildings  —  ESC

5.2.6. Buildings  —  Publications  Office

5.2.7. Buildings  —  Council

5.3. Operational leasing

Institutions:

— Computer  equipment  —  Parliament

— Computer  equipment  —  Publications  Office

— Equipment  —  Publications  Office

1 104 000 000

101 066 462

1

671 044 766

27 938 666

2 046 730

27 338 239

79 141 000

17 238 238

1 300 000

820 019

65 098

1 205 066 462

698 983 433

125 764 207

2 185 117

6

SWAPS

1 535 492 647

6.1. Currency  swaps  to  be  delivered:  NCI

6.2. Exchange  rates  swaps  to  be  delivered

— Balance  of  payments  support

— Financial assistance

55 492 647

1 480 000 000

475 000 000

1 005 000 000

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7

Correction  of  budgetary  imbalances

17.11.98

(in  ECU)

P.M.

8 (*)

Commitments  in  respect  of  pensions

14 000 000 000

9 (*)

Potential  liabilities  in  respect  of  contributions  to  related  organisations

990 000 000

10

Other  potential  liabilities

10.1. Brussels  Capital  Region  tax

10.2. Demolition  of  the  Expo  92  pavilion  in  Seville

10.3. Creditors  holding  guarantees  from  third  parties

10.4. Working  capital  —  JRC

15 442 510

10 282 900

300 000

35 694

4 823 917

Total

183 605 495 833

(1) These  two  amounts  have  not  been  included  in  Volume  II  of  the  revenue  and  expenditure  account.
(*) See  explanatory  notes.

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POTENTIAL  ASSETS  AT  31  DECEMBER  1997

1 (*)

Commitments  against  differentiated  appropriations  not  covered  by  carryovers
of  payment  appropriations

4 (*)

Guarantees  received  from  third-party  guarantors  in  respect  of  loans  granted
by

4.1.

the  EIB  and  covered  by  a  Community  guarantee

4.2.

the  Commission

— Balance  of  payments

— Euratom

— NCI

3 948 364 637

118 406 216

355 158 745

13 003 987 780

4 421 929 598

(in  ECU)

52 290 707 510

17 425 917 378

5 (*)

Leasing  and  long-term  rental  commitments

2 031 999 219

5.1. Leasing  of  buildings

Institutions:

5.1.1. Buildings  —  Parliament

5.1.2. Annexe  —  Court  of  Justice

1 104 000 000

101 066 462

5.2. Long-term  rental  —  lease

Commission:

5.2.1. Land

5.2.2. Buildings,  Brussels

5.2.3. Buildings, Luxembourg

Institutions:

5.2.4.

‘Palais’  —  Court  of  Justice

5.2.5. Buildings  —  ESC

5.2.6. Buildings  —  Publications  Office

5.2.7. Buildings  —  Council

5.3. Operational leasing

Institutions:

1

671 044 766

27 938 666

2 046 730

27 338 239

79 141 000

17 238 238

— Computer  equipment  —  Parliament

1 300 000

— Computer  equipment  —  Publications

Office

— Equipment  —  Publications  Office

820 019

65 098

1 205 066 462

698 983 433

125 764 207

2 185 117

6

SWAPS

1 527 250 000

6.1. Currency  swaps  to  be  received:  NCI

6.2. Exchange  rates  swaps  to  be  received

— Balance  of  payments  support

— Financial assistance

47 250 000

1 480 000 000

475 000 000

1 005 000 000

7

Correction  of  budgetary  imbalances

P.M.

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8 (*)

Commitments  in  respect  of  pensions

10

Other  commitments  received

10.3. Creditors  holding  guarantees  from  third  parties

10.4. Working  capital  —  JRC

35 694

4 823 917

17.11.98

(in  ECU)

14 000 000 000

4 859 610

11 (*)

Commitments received (bank guarantees) in respect of fines (cases still pending
at  31  December  1997)

420 695 411

12 (*)

Potential  assets  relating  to  cases  of  fraud  and  irregularities  in  the  field  of:

1 676 850 000

— EAGGF-Guarantee

— Structural  operations

— Direct  action

13 (*)

EAGGF-Guarantee:

13.1. Claims  on  EAGGF-Guarantee  beneficiaries

13.2. Net  potential  gain  on  disposal  of  agricultural  stocks

— foreseeable  sales  value  at  30.9.1997

ECU  794,55  million

— value  of  stocks

ECU  − 760,12  million

14

Forward  estimates:

— 1 435  items

— 309  items

1 493 000 000

124 962 000

58 888 000

655 811 860

34 430 000

P.M.

137 977 695

690 241 860

137 977 695

(*) See  explanatory  note.  Potential  assets,  linked  to  potential  liabilities  have  the  same  number  in  the  explanatory  notes.

Total

90 206 498 683

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EXPLANATORY  NOTES

OFF-BALANCE-SHEET  COMMITMENTS  —  POTENTIAL  LIABILITIES  AND  ASSETS

Commitments  against  differentiated  appropriations
1.
still  outstanding  at  31  December 
totalled  ECU
52 524 096 369,13  of  which  ECU  233 388 859,97  is
covered  by  carryovers  of  payment  appropriations.

3.2.
The  determination  of  the  final  amount  of  the
liability  and  the  year  in  which  it  will  be  charged  to  the
budget will depend on the length of the procedure before
the  Court  of  Justice.

Some  aid  remained  uncommitted  because 

the
2.
Commission  decided  to  enter 
in
respect of amounts that were not covered by commitment
appropriations  in  the  budget.

into  commitments 

The Commission regards the overall budget
2.1. + 2.2.
allocation  agreed  at  Edinburgh  as  a 
spending
commitment  by  the  Community  vis-à-vis  the  Member
States.  This  allocation  will  have  to  be  respected  in
establishing  the  1999  budget.  As  a  consequence,  the
amount  of  aid  earmarked  but  not  committed  under  the
Structural  Funds  and  the  Cohesion  Fund  is  calculated  by
subtracting the budget commitments made for the period
1994—1997 
the  Edinburgh  allocation.  The
difference  represents  total  commitments  vis-à-vis  the
Member  States  after  31  December  1997  for  Community
Support  Frameworks,  Community  Initiatives  and  the
Cohesion  Fund  (except  appropriations  for  combating
fraud,  evaluating  the  environment,  and  transitional  and
the  programming  period
innovatory  measures) 
1994—1999. 
the  principle  of
prudence,  it  reflects  the  maximum  potential  liabilities  for
these  two  Funds.

for 
In  accordance  with 

from 

3.

EAGGF-Guarantee:

for 

into  account 

The  payments 

3.1.
the
taken 
Guarantee Section of the European Agricultural Guidance
and  Guarantee  Fund  are  those  made  by  the  Member
States  between  16  October  and  15  October  of  the
following year, provided that the Accounting Officer was
notified  of  the  commitment  and  authorisation  by  the
following  31  January.  Payments  made  by  Member  States
between 16 October and 31 December 1997 are included
in  the  off-balance-sheet  commitments.

Following  Decision  97/608/EC  on  the  clearance  of  the
EAGGF-Guarantee  Section  accounts,  a  total  of  ECU
107 646 127,42 (1)  was  offset  by  declared  expenditure  in
November  1997,  which  is  payable  on  2  January  1998.

(1) At  the  rate  applicable  on  31  December  1997.

4.1.
As  formulated,  the  guarantee  legally  covers  the
loans  signed  by  the  EIB  at  31  December  1997  (including
loans  granted  to  three  Member  States  before  accession).
However,  it  should  be  noted  that  these  loans  have  not
been  fully  paid  out.  At  31  December  1997  the  amount
paid  out  totalled  ECU  5 746,2  million  (ECU  5 534,3
million  when  the  countries  which  have  become  Member
States  are  excluded)  and  this,  therefore,  is  the  amount  of
the  risk  incurred  by  the  Union.  Of  the  ECU  7 040,43
million paid out up to 31 December 1997, ECU 1 294,23
million  has  already  been  repaid.

The  following  table  shows  the  annual  forecasts  of
amounts  outstanding  on  these  EIB  loans  guaranteed
under the general budget (with the exception of those for
third countries which have joined the Community) on the
basis  of  the  amounts  paid  out  at  31  December  1997.

Amount  outstanding  at
31  December

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

ECU  million

5 554 (1)

5 267

4 906

4 485

3 995

3 509

3 034

2 604

2 191

1 787

1 382

1 058

778

547

360

225

121

62

27

(1) ECU 5 534,3 million outstanding plus ECU 19,04 million in respect of
capital  due  and  unpaid  by  the  Republics  of  the  former  Yugoslavia  at
31  December  1997.

C 350/92

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For  the  loans  granted  by  the  EIB  covered  by  the
Community budget guarantee (ECU 13 003 987 780), the
third-country  guarantees  break  down  as  follows:

As  these  assets  come  from  outside  the  accounts,
5.1.
the  figures  shown  for  this  item  are  not  exhaustive.  This
item  also  covers  buildings  occupied  under  a  leasing
contract  with  purchase  option.

— 85 %  sovereign  guarantees  or  similar;

— 1 %  guarantees  by  public  or  semi-public  institutions;

5.1.1. Parliament

— 14 %  guarantees  by  private  financial  institutions.

4.2.
The  Community  has  received  guarantees  from
third-party  guarantors  in  respect  of  guarantees  it  has
granted  on  loans  under  its  borrowing  and  lending
activities.  The  guarantees  received  may  be  classified  as
follows:

(in  ECU)

Guarantees  by  Member  States

4 106 483 762

Guarantees  by  public  institutions  in  the
Member  States

99 638 828

Guarantees  in  the  form  of  securities  against
other  assets  —  loans  to  Member  States

3 998 460

Guarantees  by  public 
companies  controlled  by 
States

institutions  or
the  Member

1 415 539

Loans  to  banks  or  to  credit  institutions

126 792 658

Guarantees  by  public  institutions  in  the
Member  States

Loans  to  Member  States

23 090 127

60 510 224

Total

4 421 929 598

In  January  1992  Parliament  concluded  a  framework
long-term  leasing  contract  with  a  purchase  option  for  a
complex in Brussels comprising three buildings for which
the  estimated  cost  of  the  original  investment  (1992
figure)  came  to  around  ECU  1 030  million  (BEF/ECU
exchange  rate  at  31  December  1997).  Under  this
contract,  the  lease  will  be  taken  over  in  stages  as  the
buildings  in  question  are  provided.

(BEF/ECU  exchange 

At  31  December  1997  the  three  buildings  had  been
handed  over  to  Parliament  at  a  final  investment  cost  of
ECU  1 127  million 
rate  at
31  December  1997),  of  which  ECU  477  million  had
already been paid by the date on which the balance sheet
was  drawn  up.  The  last  amount  covers  the  entire  final
investment  cost  of  two  buildings  and  part  of  the  final
investment cost of the third. The Belgian Government has
undertaken to cover the cost of the land occupied by the
third  building  plus  part  of  the  development  costs,  thus
reducing  the  total  final  investment  cost  for  the  three
buildings to ECU 954 million (FRF/ECU exchange rate at
31  December  1997).

for  which 

In  March  1994  Parliament  signed  a  long-term  leasing
contract  with  a  purchase  option  for  a  complex  in
Strasbourg 
estimated  provisional
investment  cost  (figure  updated  in  September  1996)  is
rate  at
(BEF/ECU 
ECU  454  million 
31  December  1997).  No  fee  had  been  paid  when  the
balance  sheet  was  drawn  up.

exchange 

the 

All  the  estimates  of  investment  costs  are  net  of  the
long-term  financing  cost.

The  Community  has  not  received  third-party  guarantees
for  loans  granted  under  the  financial  assistance  scheme.
However,  these  loans,  totalling  ECU  1 905 000 000,  are
guaranteed  by  the  Guarantee  Fund.

Parliament has also concluded contracts to hire computer
equipment  under  which  it  is  committed  to  pay  around
ECU  1,3  million.

4.3.
At  31  December  1997  the  EIF  had  signed
guarantees  totalling  ECU  2 171,8  million;  as  89,3 %  of
EIF  capital  has  been  subscribed,  this  represents  a
maximum  potential  risk  of  ECU  729,6  million  for  the
European  Community.  As  the  Community  contributes  a
total  of  ECU  600  million  to  the  capital  of  the  EIF,  the
latter  might,  in  the  worst  possible  scenario,  repay  ECU
129,6  million.  The  proportion  of  the  capital  subscribed
by  the  European  Community  which  has  not  been  called
up  (80 %,  amounting  to  ECU  480  million)  is  also
included  in  the  off-balance-sheet  commitments  as  a
potential  liability  (point  9).

5.1.2. Court  of  Justice

On 15 November 1994 the Court signed a lease-purchase
contract  with 
for
Annexes  A,  B  and  C  of  the  Palais  building  with  a  total
surface  area  of  26 635  m2,  24 505  m2  and  14 809  m2
respectively.

the  Luxembourg  Government 

The  Court  will  rent  the  buildings  for  the  whole  term  of
the  agreement  and  will  not  be  able  to  exercise  the
purchase  option  until  the  selling  price  has  been  paid  in
latest  this  will  be  on
full  (Article  8(4));  at  the 

17.11.98

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31  December  2015.  Under  supplementary  agreement
No  1  to  the  main  agreement,  the  annual  charge  payable
by  the  Court  was  reduced  to  LUF  405  million  from
1  January  1997.

The  selling  price  is  determined  by  an  independent  expert
agreed  upon  by  both  parties  (Article  9).  The  consultancy
KPMG  has  been  appointed.

Selling  price  at  31  December  1996

Value,
current
LUF

Discounting
1980—1996
LUF

Present
value
LUF

8 554 551 577

1 004 636 402

9 559 187 979

(4 711 935 090)

(619 908 814)

(5 331 843 904)

(617 720 031)

(383 191 604)

(1 000 911 635)

Costs

Payments

VAT

Selling price

3 224 896 456

1 535 984

3 226 432 440

Selling  price  at  31  December  1997  (estimate)

Value,
current
LUF

Discounting
1980—1997
LUF

Present
value
LUF

8 770 248 101

1 478 560 945

10 248 809 046

(5 246 875 591)

(1 009 548 226)

(6 256 423 817)

(617 720 031)

(454 156 239)

(1 071 876 270)

Costs

Payments

VAT

Selling price

2 905 652 479

14 856 480

2 920 508 959
or  ECU  71 638 167 (1)

(1) Rate:  ECU  1  =  40,7675  LUF.

If the budgetary authority had decided to pay the balance
due  at  31  December  1997  instead  of  the  annual  charge
laid  down  in  the  contract,  the  payment  would  thus  have
been LUF 2,92 billion (ECU 71,6 million). The reduction
the  situation  at
in 
31  December  1996  is  due  to  the  early  payment  of  ECU
3,19  million  which  the  Court  made  in  1997  under
Article  8(2)  of  the  Agreement  with  the  Luxembourg
State.

this  amount  compared  with 

The  marked  drop  in  expenditure  (ECU  22,7  million  in
1997  compared  with  ECU  70,6  million  in  1996)  is
accounted for by the early payment of ECU 50 million in
1996  as  part  of  the  lease-purchase  agreement  for  the
Annexes to the Palais building. As a result of this one-off
payment,  the  annual  charge  under  Article  4  of  the
Agreement  was  reduced  by  a  third  with  effect  from
1  January  1997  under  a  supplementary  agreement.  The
margins left in other chapters as a result of the ecu’s rise
in value against the Belgian and Luxembourg franc paved

the  way  for  a  transfer  of  appropriations  enabling  the
Court to make another early payment of ECU 3,2 million
in  1997  under  Article  8(2)  of  the  Agreement.

5.2.
As  these  assets  come  from  outside  the  accounts,
the  figures  shown  for  this  item  are  not  exhaustive.  This
heading  covers  buildings  occupied  under  a  long-term
leasing  contract  (with  an  initial  term  of  more  than  five
years) without any purchase option. These contracts may
take various forms such as a rental contract or long-term
lease. The amounts indicated correspond to commitments
still to be paid during the term of the contract, except for
the  Court  of  Justice’s  Palais  building,  which  is  occupied
under  an  indefinite  lease;  here,  the  amounts  correspond
to  the  annual  rent.

5.2.1.
29-year lease.

2,29  ha  of  land  held  in  Luxembourg  under  a

C 350/94

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Official  Journal  of  the  European  Communities

17.11.98

This  heading  covers  buildings  occupied  by  the
5.2.2.
Commission  under  a  long-term  rental  or  leasing  contract
which  do  not  meet  the  three  conditions  laid  down  in
Article  7  of  the  Inventory  Regulation  (see  point  III.E  of
the explanatory notes to the balance sheet). The amounts
entered  correspond  to  the  rents  still  to  be  paid  in
accordance  with  the  conditions  of  the  contract,  plus  tax
on  immovable  property.  The  total  amount  breaks  down
as  follows:

Officials  contribute  one  third  of  the  long-term  cost  of
financing  the  scheme  by  means  of  a  compulsory  levy  set
at  8,25 %  of  the  basic  salary  (second  subparagraph  of
Article  83(1)).

Thus  the  scheme  is  covered  both  by  the  budget  (it  is
booked to the Commission budget) and by contributions,
while  the  payments  are  guaranteed  collectively  by  the
Member  States.

Leases

‘Régie  des  Bâtiments’

Long-term  leases

(in  ECU)

502 762 136

8 093 405

160 189 225

Total

671 044 766

Buildings  occupied  by 

5.2.3.
in
Luxembourg  under  leasing  contracts.  Note  that  these
buildings should have been included in the Commission’s
off-balance-sheet  commitments.

the  Commission 

As 

from  outside 

these  amounts  come 

5.3.
the
accounts,  the  figures  shown  for  this  item  are  not
exhaustive. This heading covers buildings occupied under
a  long-term  operational  leasing  contract  (more  than  five
years).  The  amounts  entered  correspond  to  the  rents  still
to  be  paid  in  accordance  with  the  conditions  of  the
contract.

8.

Commitments  in  respect  of  pensions

8.1.

Introduction

The  rules  governing  the  Community  pension  scheme  are
laid  down  in  the  Staff  Regulations  of  Officials  of
the  European  Communities,  in  particular  Chapter  3
(Pensions)  of  Title  V  (Emoluments  and  social  security
benefits  of  officials)  and  Annex  VIII  (Pension  scheme).
They  are  directly  applicable  in  all  the  Member  States.

The scheme covers different types of pension (retirement,
invalidity,  survivor’s)  and 
family
benefits.

the  payment  of 

8.3. Commitments  under  the  scheme

Under  the  Staff  Regulations,  the  institutions  guarantee
various  pension  entitlements  to  their  officials  and  other
servants  in  exchange  for  the  payment  of  contributions.
When  given  an  actuarial  value,  the  pension  entitlements
constitute  budgetary  commitments.

These  commitments  correspond  to  the  actuarial  value  at
31  December  1997  of  the  benefits  promised  to  staff  still
in  employment  and  the  benefits  currently  being  paid  to
pensioners.

8.4. Monitoring  the  balance  of  the  scheme

Under  Article  83(4),  ‘should  an  actuarial  assessment  of
the pension scheme, carried out by one of more qualified
experts  at  the  request  of  the  Council,  show  the
contributions of officials to be insufficient to finance one
third  of  the  benefits  payable  under  the  pension  scheme,
the budgetary authorities shall, acting in accordance with
the  budgetary  procedure  and  after  consulting  the  Staff
Regulations  Committee,  determine  what  changes  are  to
be made to the rates of contribution or to the retirement
age’.

The  actuarial  assessments  conducted  in  1986  and  1989
revealed  that,  if  it  had  been  a  real  pension  fund,  the
scheme  would  have  been  in  balance  over  the  long  term.

Early  in  1998  the  Commission  launched  a  new  actuarial
study  to  check  that  the  balance  is  still  guaranteed  under
present  conditions.  The  results  should  be  known  at  the
end  of  September.

8.2. Expenditure  and  financing  of  the  scheme

8.5. Entry  in  the  off-balance-sheet  commitments

Under  Article  83  of  the  Staff  Regulations,  benefits  paid
under  the  pension  scheme  are  charged  to  the  budget  of
the  Communities  (Chapter  A.19  ‘Pensions  and  severance
grants’  covering  all  the  institutions).  Member  States
jointly  guarantee  payment  of  such  benefits  in  accordance
with  the  scale  laid  down  for  financing  such  expenditure
(first  subparagraph  of  paragraph  1).

An actuarial study has been made of future commitments
in respect of pensions. It is based on the demographics of
the  regular  staff  of  the  Community  institutions  and
in
agencies  at  31  December  1997  (including  staff 
employment 
and
allowances),  with  allowances  made  for  the  trends  in  this
population  since  1968.

receiving  pensions 

those 

and 

17.11.98

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The  analysis,  based  on  the  Vested  Pension  Benefits
Credits method, came up with a figure of ECU 14 billion,
which  must  be  regarded  as  provisional  pending  the
actuarial  study  currently  under  way,  which  employs
specific tools and more comprehensive ways of extracting
statistics.

Potential  liabilities  due  to  contributions  to  related

9.
organisations.

This  sum  represents:

— Payments  outstanding  on  non-called-up  capital

subscribed  by  the  Commission  to:

— 77,5 %  callable  shares,  amounting  to  ECU  232,5

million.

10.
The  Brussels  Capital  Region  has  introduced  a  tax
on  office  workers.  The  Commission  asked  the  regional
authorities  about  its  exemption  under  the  Protocol  on
privileges  and  immunities.  The  initial  reply  given  was
favourable.

However, the local authorities took the question to court,
where the judge confirmed that the Commission qualified
for  exemption  under  the  protocol.

— EBRD:

— EIF:

ECU  210 000 000,

ECU  480 000 000.

A  final  ruling  still  has  to  be  made.  If  the  verdict  goes
against  the  Commission,  this  would  cost  about  ECU
2  million  a  year.

— A subscription to the EBRD’s capital of 30 000 shares
each  worth  ECU  10 000.  On  15  April  1996,  at  their
annual  meeting,  the  Bank’s  governors  decided  to
double the amount of authorised capital. Accordingly,
the  Commission  undertook  to  subscribe  the  above
amount  (Decision  97/135/EC  of  17  February  1997).
The operation will comprise whole paid-in shares and
callable  shares  in  the  following  proportions:

— 22,5 %  whole  paid-in  shares  at  a  total  cost  of
ECU  67,5  million,  to  be  committed  and  paid  as
follows:

— 1998:  ECU  33 750 000,

The 

following 

11.
table,  classified  by  year  of
Commission  decision,  shows  all  the  cases  involving  fines
for  infringement  of  the  rules  of  competition  which  were
still  pending  at  31  December  1997.  It  does  not  show
cases  completely  settled  by  that  date.

In  view  of  the  complicated  nature  of  these  cases,  the
number  of  companies  involved  and  the  possible  options,
this  table  cannot  reflect  historical  developments  over  a
number  of  years.  It  therefore  merely  gives  the  current
situation  for  each  case  pending  in  relation  to  the
Commission’s  initial  decision.

— 1999:  ECU  33 750 000.

A  more  detailed  table  is  contained  in  Volume  II.

C 350/96

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Official  Journal  of  the  European  Communities

17.11.98

(in  ECU)

Year  of
decision

Number  of
companies
involved

Total  fines  initially
imposed

Appeals  pending  against  Commission  decision

Without  payment
(with  bank  guarantee)

With  payment
(provisionally)

No  appeal
(i.e.  definitive  payment)

1986

15

57 850 000

56 850 000

1987

7

2

2

1989

14

1990

1992

1994

1995

1996

for  the  record

1997

2

3

2

50

13

50

45

47

46

6

1

1

(15)

(14)

45 500 000

45 500 000

(7)

410 000

(2)

410 000

(2)

9 501 000

(14)

3 000 000

(1)

(7)

400 000

(1)

400 000

(1)

8 664 000

(11)

3 000 000

(1)

48 000 000

47 000 000

(3)

(2)

47 000 000

(without  guarantee)

(2)

10 000

(1)

10 000

(1)

1 000 000

(1)

837 000

(3)

1 000 000

(1)

48 906 200

14 272 500

17 795 845

15 167 700

(50)

(10)

(18 + 2  in  part)

(12)

11 861 550

(without  guarantee)

9 090 000

(13)

(4)

162 770 000

154 416 411

3 813 589

(50)

(39 + 2  in  part)

(1 + 2  in  part)

160 450 000

143 396 411

14 823 589

(45)

(36 + 2  in  part)

(3 + 2  in  part)

265 476 000

226 543 000

25 475 000

(47)

(34)

(10)

265 174 000

228 399 000

25 275 000

(35)

(46)

745 000

(6)

8 800 000

(1)

8 800 000

(1)

(10)

745 000

(6)

8 800 000

(1)

8 800 000

(1)

2 310 000

(4)

102 000

(1)

Totals
Decisions
notified

182

117

601 713 200

508 145 911

55 894 434

20 416 700

(182)

(111 + 2  in  part)

(37 + 4  in  part)

(22)

542 195 550

420 695 411

57 998 589

(117)

(80 + 2  in  part)

(19 + 2  in  part)

N.B.: Fines  still  pending  are  shown  in  italics.

17.11.98

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595/91 (1), 

The  first  two  tables  are  based  on  the  formal
12.
reports  submitted  by  the  Member  States  in  accordance
(EC)
with  Regulations 
(EEC)  No 
No  1681/94 (2)  and  (EC)  No  1831/94 (2),  with  amounts
being  broken  down  by  Member  State.  The  tables  show
the difference between amounts identified by the Member
States  as  still  to  be  recovered  (calculated  on  the  basis  of
established  entitlements  or  estimates)  and  amounts
already  recovered  or  declared  irrecoverable.  The  third
table  is  based  on  UCLAF’s  findings.  The  amounts  it
shows  are  therefore  estimates  which  must  be  confirmed
by  a  recovery  order  from  the  authorising  department.

— If, for objective reasons, recovery proves impossible in
a  particular  case,  the  Commission  must  decide
whether  the  irrecoverable  amount  should  be  charged
to  the  Community  budget  or  to  the  Member  State,
which failed to fulfil its obligations. This decision may
be  taken  after  several  years  have  elapsed  (in  the  case
of  EAGGF-Guarantee  Section  expenditure,  as  part  of
the  cleareance  of  accounts  procedure).  By  way  of
example,  the  Commission  is  currently  preparing  the
clearance  of  accounts  for  the  1994  financial  year.

— Even 

if 

launches
the  Member  State  concerned 
recovery  proceedings  in  time,  a  positive  outcome  is
is  particularly  true  where
not  guaranteed.  This 
recovery  orders  are  contested  in  the  courts.  (For  this
reason 
separate  column
tables  contain  a 
identifying  disputed  amounts,  where  possible).

the 

— In  the  field  of  structural  operations, 

individual
projects  are  cofinanced  as  part  of  multiannual
programmes.  As  long  as  a  multiannual  programme
has  not  been  closed,  it  is  impossible  to  put  an  exact
figure  on  the  amounts  to  be  recovered  because  the
sums 
in  certain
circumstances,  be  reallocated  to  other,  legitimate
projects  and  because  payment  by  instalments,  in
particular final payments, can sometimes be used as a
means  of  adjusting  expenditure.

irregularities  may, 

involved 

in 

On  the  date  when  the  revenue  and  expenditure  account
was  drawn  up,  the  annual  report  on  the  fight  against
fraud  for  1997  had  not  yet  been  adopted.

It  is  worth  noting  that  the  figures  given  in  these  tables
the
represent  a 
amounts,  which  will  actually  be  made  available  to  the
Community  budget,  for  the  following  reasons:

theoretical  maximum  rather 

than 

— The  Member  States  do  not  always  report  the  results
of  their  recovery  operations  (and  certainly  not
promptly).

— Although  Member 

inform 

States  must 

the
Commission  of  the  likelihood  of  recovery,  it  is
impossible  to  determine  exactly  what  proportion  of
the  amounts  still  to  be  recovered  will  actually  be
recovered.  National  laws  sometimes  provide  for  a
30-year  limitation  period,  which  may  well  make  the
national authorities think twice about formally giving
up on recovery even if the chances of success are only
theoretical.  Nevertheless,  the  Commission  regularly
asks  the  Member  States  to  revise  the  list  of  cases,
which  have  been  pending  for  a  number  of  years  in
order  to  exclude  amounts  that  should  be  written  off
as irrecoverable.

(1) EAGGF-Guarantee  Section.
(2) Structural  operations.

C 350/98

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Official  Journal  of  the  European  Communities

17.11.98

STRUCTURAL  OPERATIONS

Total  of  irregularities  reported  and  recovery  situation

1988—1993
balance  to
be  recovered

1994

1995

1996

1997

declared recovered declared recovered declared recovered declared recovered

1994—1997
balance  to
be  recovered

1988—1997
balance  to
be  recovered

259

58

545

135

611

Member  State

Belgique/België

Danmark

Deutschland

Ellas

España

France

Ireland

Italia

Luxembourg

Nederland

Österreich

Portugal

Suomi/Finland

Sverige

United
Kingdom

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

8

7

11

6

5

9

113

9

0

104

0

233

155

27 12 191

249 14 633

1 022 11 669

4 110

111

2 863

830

2 478

1 471

1 675

521

3 807

300

69

257

117 19 188 10 110

3 108

823

4 324

844

921

82

71

1 263

225

337

0

56

0

0

97

93

2 351

1 241

1 437

0

4 527

0 24 108

6 446

4 809

585

89

531

417

230

2 496

279 13 542

4 332 18 760 10 167

9

0

20

20

564

226

40

536

92

0

1 979

756

8 002

1 501

9 873

2 849

611

226

0

8

7

113

33 240

33 473

11

7 701

7 812

14 983

1 386

1 114

27 850

0

0

0

20 207

9

15 052

2 307

1 170

27 850

0

531

0

20 207

9

6

5

9

0

0

89

0

0

0

0

338

338

40

14 840

15 376

175

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Total  CEE

A 175

0

0

0

0

0

0

0

0

B

2 570

5 312

1 275 42 859 12 865 66 811 15 041 57 048 20 457

122 392

124 962

A = Number  of  cases.
B = amounts  in  thousand  ECU  —  December  1997  rate.

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/99

EAGGF-GUARANTEE

Total  of  irregularities  reported  and  recovery  situation

1972—1993

1994

1995

1996

1997

Member  State

balance  to
be recovered

before
court

declared recovered declared recovered declared recovered declared recovered

Belgique/België A

39

10

42

21

35

23

7

2

7

21

8

88

84

13

11

3

265

112

226

132

39

23

27

45

7

45

28

21

15

2

130

16

141

47

6

1

68

109

17

62

49

39

14

5

33

3

15

14

6

3

2

1

3

4

0

1

3

2

2

38

35

2

347

239

60

154

113

13

114

32

15

65

46

4

20

19

0

888

239

465

69

416

33

530

207

294

73

85

1

1

6

1

3

2

0

6

24

4

9

0

27

13

1

39

35

24

21

1

1

0

479

304

601

325

23

7

25

197

176

160

67

2

0

33

122

35

261

15

18

5

27

76

46

91

49

3

1

3

30

28

79

65

7

7

0

472

102

249

41

121

2

31

0

0

6

0

2

1

0

1

0

39

0

2

186

167

153

142

178

145

130

87

106

145

0

0

0

10

2

4

3

7

10

8

0

109

8

101

38

132

28

7

4

5

1

7

2

0

2

48

48

0

117

10

225

208

218

187

18

2

13

8

5

3

0

2

0

0

2

10

2

3

14

14

36

18

0

0

0

53

13

81

13

7

5

0

0

5

0

4

7

0

6

58

58

66

61

0

0

0

245

180

246

129

5

3

5

1

0

0

0

0

1

1994—1997
balance  to
be recovered

1972—1997
balance  to
be recovered

62

14

12

1

101

35

19

14

653

918

112

151

172

217

49

70

509

639

117

123

104

213

18

8

0

51

47

6

1 357

2 245

449

979

0

25

0

27

0

0

20

275

1

5

15

0

20

0

0

20

384

1

5

230

347

14

32

Danmark

Deutschland

Ellas

España

France

Ireland

Italia

Luxembourg

Nederland

Österreich

Portugal

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

A

B

Suomi/Finland A

Sverige

United
Kingdom

B

A

B

A

B

Total  CEE

A 1 795

432

1 596

857

1 752

955

1 992

1 150

2 058

910

3 526

5 321

B

696

284

430

99

200

27

201

28

132

12

797

1 493

A = number  of  cases.
B = amounts  in  million  ECU  —  December  1997  rate.

C 350/100

EN

Official  Journal  of  the  European  Communities

17.11.98

DIRECT  EXPENDITURE

Total  of  investigations  conducted  by  the  Commission
1994—1997

Budgetary area

Estimated  amounts

(×  1 000  ECU)

Internal  policies

of  which  Research

External policies

of  which  EDF

52 184

16 790

25 389

10 086

TOTAL

68 974

13.1.
Amounts  payable  to  the  EAGGF-Guarantee
Section which have been entered in the register of debtors
and  declared  by  the  Member  States  at  the  end  of  the
financial  year  (15  October  1997).  Since  the  information
received is incomplete and a summary examination by the
Commission departments suggests that the figures may be
unreliable, these debts must be considered as not fulfilling
the  criteria  of  being  a  tangible  and  valid  obligation  to
pay.

13.2.
At  30  September  1997,  with  potential  liabilities
of  ECU  1,5  million  and  potential  gains  of  ECU  35,9
million,  there  was  a  net  potential  gain  of  ECU  34,4
million  for  the  disposal  of  agricultural  stocks,  a  much
lower  figure  than  in  the  previous  year.  These  differences
result  from  a  number  of  factors:

— More  than  half  the  total  potential  gain  is  still
accounted for by cereals (ECU 19,7 million), although
this proportion has fallen. The reason is that the value

of stocks is on the increase, both in quantitative terms
and in book value, while the foreseeable sales value of
the  product  is  in  decline  because  of  falling  world
prices.

— The  other  sector  for  which  a  considerable  gain  is
expected (ECU 9,1 million) is once again olive oil. As
explained 
in  the  1996  revenue  and  expenditure
account, this is due to the fact that the depreciation at
the end of 1993 for Italy (which accounts for half the
Community’s  stocks)  proved  to  be  too  high  and  cut
the  book  value  of  all  the  stocks  to  a  level  far  below
the  foreseeable  sales  value  at  the  end  of  1994.  This
an
excessive 
over-evaluation  of  the  book  value  of  the  stocks
declared by Italy before the depreciation at the end of
1993.  It  is  still  continuing  to  produce  a  relatively
substantial  potential  gain  in  1997.

depreciation 

resulted 

from 

The  value  of  new  stocks  is  written  down  from  the
date  on  which  they  are  formed.  The  1998  budget
contains  ECU  644  million  for  the  depreciation  of
(subsection  B1),  broken  down  as
these  stocks 
follows:

Cereals

Rice

Olive oil

Alcohol

Skimmed  milk  powder

Butter

Beef  and  veal

Total

(ECU  million)

82,0

35,0

11,0

140,0

49,0

19,0

308,0

644,0

17.11.98

EN

Official  Journal  of  the  European  Communities

C 350/101

VOLUME,  BOOK  VALUE  AND  EXPECTED  SALES  VALUE  OF  STOCKS
AND  POTENTIAL  LOSSES/GAINS

AT  30  SEPTEMBER  1997

Quantity
(tonnes)

450 907

0

797 069

959 353

21 885

0

Book  value
(ECU  million)
(a)

Expected  sales  value
(ECU  million)
(b)

Potential gains/losses
(ECU  million)
(c)

47,37

0,00

70,77

74,65

2,15

0,00

54,36

0,00

75,49

82,61

2,17

0,00

6,99

0,00

4,72

7,96

0,02

0,00

Cereals  —  Total

2 229 214

194,94

214,63

19,69

Product

Common  wheat,  for  bread

Durum  wheat

Barley

Rye

Maize

Sorghum

Rice

Olive oil

Public alcohol (d)

Mixed  alcohol (d)

151 438

11 398

578 640

1 892 783

Alcohol  —  Total

2 471 423

Butter

Skimmed  milk  powder

28 163

142 200

Milk  products  —  Total

170 363

Beef/carcasses

Boned  (boneless)  beef

(or  equivalent  carcasses)

Beef  —  Total  (carcasses)

341 875

190 922

(280 767)

622 642

Grand  Total

–

(a) At  rates  on  30  September  1997.
(b) Source:  working  paper  on  the  calculation  of  the  end-1997  depreciation.
(c) ‘+’  =  potential  gains  on  sales;  ‘–’  =  potential  losses  on  sales.
(d) Hectolitres  of  alcohol.

36,03

7,07

1,98

10,93

12,91

26,22

113,83

140,05

205,11

164,01

369,12

760,12

37,57

16,15

3,49

11,41

14,90

27,18

116,38

143,56

203,61

164,13

367,74

794,55

1,54

9,08

1,51

0,48

1,99

0,96

2,55

3,51

−1,50

0,12

−1,38

34,43