Decision giving discharge to the Commission in respect of the management of the ECSC for the financial year 1997
Date: 1999-05-04
Institutions: Committee on Budgetary Control, European Parliament
Subjects: Community budget, ECSC, Middle East

1.10.1999

EN

Official Journal of the European Communities

C 279/135

Tuesday 4 May 1999

Use of resources − 7th EDF at 31 December 1997
Breakdown of funds

Initial
appropriation

Resources
or deductions
at 31.12.1996

Resources
or deductions
during 1997

New
situation

Total ACP

Total OCT

10 800 000 000,00

809 806 742,19

9 610 289,25

11 619 417 031,44

140 000 000,00

14 800 964,10

0 00

154 800 964,10

Sundry revenue

0 00

51 681 247,75

–610 747,96

51 070 499,79

TOTAL

10 940 000 000,00

876 288 954,04

8 999 541,29

11 825 288 495,33

2.

Records its observations in the resolution which forms part of this decision;

3.
Instructs its president to forward this decision and the resolution containing its observations to the
Commission,  the  Council,  the  Court  of  Auditors  and  European  Investment  Bank  and  to  have  them
published in the Official Journal (L series).

Resolution containing the observations which form part of the decisions granting discharge to the
Commission in respect of the financial management of the sixth and seventh European Development
Funds for the financial year 1997

III.

The European Parliament,

−  having regard to Articles 189 and 276 of the EC Treaty,

−  having regard to Articles 73 and 77 of the financial Regulations applicable respectively to the sixth
and seventh EDFs, under which the Commission is required to take all appropriate steps to act on the
observations appearing in discharge decisions,

−  having regard to the report of the Committee on Budgetary Control and the opinion of the Committee

on Development and Cooperation (A4-0198/99),

1. Welcomes the positive Statement of Assurance provided by the Court of Auditors; asks the Court
and the Commission however jointly to address the problems giving rise to a number of ‘non-opinions’ in
the Statement of Assurance.

(e)  A4-0132/99

I.

Decision  giving  discharge  to  the  Commission  in  respect  of  the  management  of  the  ECSC  for  the
financial year 1997

The European Parliament,

−  having regard to the amounts shown below, contained in the accounts of the ECSC as at 31 December
1997 (1),  the  report  of  the  Court  of  Auditors  for  1997  concerning  the  ECSC,  together  with  the
Commission’s  replies  (C4-0055/99) (2),  confirming  that  the  accounts  present  a  true  picture  of  the
assets and financial situation of the European Coal and Steel Community at 31 December 1997, and
the results of ECSC operations for the financial year ending on the same date,

(1)  OJ C 255, 13.8.1998, p. 3.
(2)  OJ C 352, 18.11.1998, p. 1.

C 279/136

EN

Official Journal of the European Communities

1.10.1999

Tuesday 4 May 1999

Gives the Commission discharge in respect of the management of the ECSC for the figures relating

1.
to the implementation of the budget for the 1997 financial year, shown below;

Instructs  its  President  to  forward  this  decision  and  the  resolution  containing  its  comments  to  the
2.
Commission, the Council, the Court of Auditors and the ECSC Consultative Committee and to have them
published in the Official Journal (L series).

ASSETS

ECSC balance sheet at 31 December 1997

(all figures in ecus)

31.12.1997

31.12.1996

Balance with central banks
Loans/advances to credit institutions
Loans/advances to customers
Bonds/other fixed income securities
Tangible and intangible assets

Other assets
Prepayments and accrued income

555 027
2 120 510 437
1 925 994 228
1 623 506 318
2 623 844

87 399 574
169 427 311

Off balance sheet commitments

590 786 635

TOTAL ASSETS

5 930 016 739

LIABILITIES

602 921
2 917 639 952
2 422 520 347
1 447 389 772
3 412 827

20 146 111
198 377 594

7 010 089 524

1 684 494 717

(all figures in ecus)

31.12.1997

31.12.1996

Amounts owed to credit institutions
Debts evidenced by certificates
Other liabilities
Accruals and deferred income
Provisions for liabilities and charges
Commitments for ECSC operating budget

Total liabilities vis-a`-vis third parties

Provisions for financing operating budget
Provisions for large exposures
Reserves
Value adjustment reserve
Surplus brought forward
Surplus for the financial year

Net total

TOTAL  LIABILITIES

2 277 710 073
1 359 610 749
12 788 060
121 190 289
87 376 377
853 779 193

4 712 454 741

441 712 926
27 000 000
745 678 210
313 119
537 606
2 320 137

1 217 561 998

5 930 016 739

2 542 395 630
2 134 840 697
78 273 662
159 831 193
75 213 372
1 059 928 511

6 050 483 065

207 586 988
36 000 000
712 716 452
1 060 011
132 487
2 110 521

959 606 459

7 010 089 524

Off balance sheet commitments

712 444 915

3 578 156 001

1.10.1999

EN

Official Journal of the European Communities

C 279/137

Tuesday 4 May 1999

Profit and loss accounts for year ending
31 December 1997

CHARGES

(all figures in ecus)

31.12.1997

31.12.1996

Interest payable and similar charges
Commissions payables
Net losses on financial operations
Administrative expenditure
Value adjustments (tangible assets)
Other operating charges
Value adjustments (loans/advances/provisions)

Total operating charges

Allocation to the value adjustment reserve
Extraordinary charges
Conversion differences
Legal commitments for the financial year
Allocation to provision for operating budget
Allocation to the guarantee fund

Total charges

Surplus for the financial year

INCOME

TOTAL

331 419 509
844 743
15 931 380
5 000 000
573 251
382 650
9 190 689

363 342 222

0
580 380
746 892
180 869 553
274 000 000
31 256 356

850 795 403

2 320 137

853 115 540

580 314 585
1 264 272
7 939 476
5 000 000
777 962
382 568
61 899 378

657 578 241

1 060 011
4 593 762
0
201 176 900
73 131 189
19 000 000

956 540 103

2 110 521

958 650 624

(all figures in ecus)

31.12.1997

31.12.1996

Interest received and similar income
Net profit on financial operations
Value adjustment (loans/advances/provisions)
Other operating income

Total operating income

Exchange differences
Withdrawal from the value adjustment reserve
Income relating to operating budget
Transfer from provision for operating budget
Transfer from Guarnatee Funds/Special reserve

TOTAL INCOME

420 240 962
13 235 896
46 198 844
22 507 685

502 183 387

0
746 892
301 054 072
49 131 189
0

853 115 540

699 872 042
29 031 637
22 092 016
1 544 770

752 540 465

1 060 011
0
190 427 105
14 623 043
0

958 650 624

C 279/138

EN

Official Journal of the European Communities

1.10.1999

Tuesday 4 May 1999

OUTTURN

Implementation of the ECSC operating budget

(all figures in ecus)

31.12.1997

31.12.1996

EXPENDITURE
Administrative expenditure
Legal commitments
Financing of future operational budgets

Total

REVENUE
Levy
Fines
Interest subsidies
Miscellaneous
Cancellation of legal commitments
Surplus from previous budget
Net balance for the year

Total

BUDGET OUTTURN

5 000 000
180 869 553
274 000 000

459 869 553

101 640 567
0
4 168 145
0
195 235 395
49 131 189
109 694 257

459 869 553

0

5 000 000
201 176 900
0

206 176 900

95 872 589
0
4 336 252
9 397
89 966 808
14 623 043
50 500 000

255 308 089

49 131 189

RESULT FOR FINANCIAL YEAR

(all figures in ecus)

31.12.1997

31.12.1996

Result from non-budgetary operations after deducting the
net balance allocated to the operating budget
Outturn of the budget

Total

Allocation to provision for operating budget
Allocation to the Guarantee Fund

RESULT BEFORE ALLOCATION

33 476 493
0

33 576 493

0
–31 256 356

2 320 137

45 110 521
49 131 189

94 241 710

–73 131 189
–19 000 000

2 110 521

II.

Resolution on the financial statements of the European Coal and Steel Community at 31 December
1997  and  on  the  1997  annual  report  of  the  Court  of  Auditors  on  the  ECSC,  together  with  the
Commission’s replies

The European Parliament,

−  having  regard  to  the  ECSC  financial  statements  for  the  1997  financial  year,  submitted  by  the
Commission (1),  and  in  particular  the  balance  sheet  and  profit  and  loss  accounts  of  the  ECSC  at
31 December 1997,

−  having  regard  to  the  report  of  the  Court  of  Auditors  on  the  financial  statements  of  the  ECSC  at
31 December 1997 (2) and the 1997 annual report of the Court of Auditors on the ECSC, together with
the Commission’s replies (C4-0055/99) (3),

−  having regard to the report of the Committee on Budgetary Control (A4-0132/99),

(1)  OJ C 255, 13.8.1998, p. 3.
(2)  OJ C 255, 13.8.1998, p. 28.
(3)  OJ C 352, 18.11.1998, p. 1.