2000/470/EC: European Parliament Decision of 13 April 2000 closing the accounts in respect of the implementation of the budget of the European Coal and Steel Community (ECSC) for the 1998 financial year
Date: 2000-04-13
Institutions: European Parliament
Subjects: ECSC, closing of accounts, financial year

7.2.2001

EN

Official Journal of the European Communities

C 40/393

(cid:1) having regard to the special report of the Court of Auditors on the management and control of inter-

est-rate subsidies by the Commission with the Commission’s replies (1),

Thursday 13 April 2000

(cid:1) having regard to the ECSC Treaty, and in particular Article 78g thereof,

(cid:1) having regard to Rule 93 and Annex V to its Rules of Procedure,

(cid:1) having regard to the report of the Committee on Budgetary Control (A5-0092/2000),

Proposes granting discharge to the Commission in respect of management of the ECSC for the 1998

1.
financial year, but requires the following reports to be submitted before 15 August 2000:

(a) a report by OLAF on the follow-up to allegations of fraud communicated in November 1998 to the

Commission and transmitted to the Guardia di Finanza in Italy in October 1999

(b) an evaluation report by the Commission on buildings acquired with ECSC funds, including criteria

used and explanations as to why and how buildings were acquired and disposed of

(c) an evaluation report by the Commission on loans granted to officials from ECSC funds, including
criteria used and explanations as to who decided on the granting of loans and the category and
nationality of officials who benefited from loans;

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

(1) OJ C 217, 29.7.1999.

II.
European Parliament decision closing the accounts in respect of the implementation of the budget
of the European Coal and Steel Community (ECSC) for the 1998 financial year (C5-0153/2000 %
2000/2077(DEC))

The European Parliament,

(cid:1) having regard to the report of the European Court of Auditors on the financial statements of the

European Coal and Steel Community at 31 December 1998 (1),

(cid:1) having regard to the Court of Auditors’ Annual Report on the ECSC for the financial year 1998
(including the statement of assurance concerning the ECSC), together with the Commission’s reply
(C5-0153/2000) (2),

(cid:1) having regard to the ECSC Treaty, and in particular Article 78g thereof,

(cid:1) having regard to Rule 93 and Annex V to its Rules of Procedure,

(cid:1) having regard to the report of the Committee on Budgetary Control (A5-0092/2000),

Notes that the ECSC balance sheet, profit and loss accounts and implementation of the ECSC operat-

1.
ing budget for the 1998 financial year amounted to:

(1) OJ C 240, 25.8.1999, p. 24.
(2) OJ C 338, 25.11.1999.

C 40/394

Official Journal of the European Communities

EN

7.2.2001

Thursday 13 April 2000

ECSC BALANCE SHEET AT 31 DECEMBER 1998

(All figures in euro)

31 December
1998

31 December
1997

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

TOTAL ASSETS

Off balance sheet commitments

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

Total liabilities vis-à-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

Off balance sheet commitments

27 373

555 027
1 655 753 225 2 120 510 437
1 680 676 255 1 925 994 228
1 559 191 292 1 623 506 318
2 623 844
87 399 574
169 427 311

1 293 461
8 083 389
121 505 439

5 026 530 434 5 930 016 739

372 924 076

590 786 635

1 847 547 032 2 277 710 073
958 179 659 1 359 610 749
12 788 060
121 190 289
87 376 377
853 779 193

29 591 303
93 919 208
122 906 181
695 662 822

3 747 806 205 4 712 454 741

476 042 442
23 000 000
777 340 723
0
1 195 230
1 145 834

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

1 278 724 229 1 217 561 998

5 026 530 434 5 930 016 739

497 605 519

712 444 915

PROFIT AND LOSS ACCOUNTS FOR YEAR ENDING 31 DECEMBER 1998

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

Total operating charges

Extraordinary charges
Conversion difference
Legal commitments for the financial year
Allocation to provision for operating budget
Allocation to the guarantee fund

Total charges

Surplus for the financial year

TOTAL

(All figures in euro)

31 December
1998

31 December
1997

232 061 730
561 449
73 457 022
5 000 000
407 994
267 708
62 437 283

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

374 193 186

363 342 222

137 845
2 735 343
153 992 955
26 000 000
30 000 000

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

587 059 329

850 795 403

1 145 834

2 320 137

588 205 163

853 115 540

7.2.2001

EN

Official Journal of the European Communities

C 40/395

Thursday 13 April 2000

INCOME

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

Total operating income

Withdrawal from the value adjustment reserve

Income relating to operating budget
Transfer from provision for operating budget

TOTAL INCOME

31 December
1998

31 December
1997

346 079 959
24 526 800
67 963 378
2 729 291

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

441 321 690

502 183 387

313 119

746 892

146 570 354
0

301 054 072
49 131 189

588 205 163

853 115 540

IMPLEMENTATION OF THE ECSC OPERATING BUDGET

OUT-TURN

Expenditure:
Administrative expenditure
Legal commitments
Financing of future operational budgets

Total

Revenue:

Levy
Fines
Interest subsidies
Miscellaneous
Cancellations of legal commitment
Surplus from previous budget
Net balance for the year

Total

BUDGET OUT-TURN

RESULT FOR FINANCIAL YEAR

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

Total

Allocation to provision for operating budget

Allocation to the Guarantee Fund

RESULT BEFORE ALLOCATION

(All figures in euro)

31 December
1998

31 December
1997

5 000 000
153 992 955
26 000 000

5 000 000
180 869 553
274 000 000

184 992 955

459 869 553

0
6 686 169
4 808 477
831 970
134 243 738
0
38 422 601

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

184 992 955

459 869 553

0

0

31 145 834
0

33 576 493
0

31 145 834

33 576 493

0

0

− 30 000 000

− 31 256 356

1 145 834

2 320 137

Closes the accounts relating to the implementation of the general budget of the ECSC for the 1998

2.
financial year;

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