Communication from the Commission to the Council, the European Parliament, the ECSC Consultative Committee, the Economic and Social Committee and the Committee of the Regions - Expiry of the ECSC Treaty: financial activities after 2002
Date: 2000-09-06
Institutions: European Commission
Subjects: Community budget, ECSC Treaty, ECSC operating budget, research expenditure (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 6.9.2000
COM(2000) 518 final

COMMUNICATION FROM THE COMMISSION
TO THE COUNCIL, THE EUROPEAN PARLIAMENT,
THE ECSC CONSULTATIVE COMMITTEE,
THE ECONOMIC AND SOCIAL COMMITTEE
AND THE COMMITTEE OF THE REGIONS

Expiry of the ECSC Treaty:
Financial activities after 2002

INTRODUCTION

The purpose of this communication is to present the Commission's proposals on
financial and research activities after the expiry of the ECSC Treaty.

In its preparatory work, the Commission has taken account, as far as possible, of the
work done in the other Community bodies, in particular the Council, the European
Parliament and the ECSC Consultative Committee. It has endeavoured to respond to
the request made by the Heads of State and Government at the Amsterdam European
Council in their resolution on growth and employment, and the resolutions of 20 July
1998 and 21 June 1999 of the Council and the Representatives of Member States'
Governments meeting in the Council.

BACKGROUND AND EARLY DISCUSSIONS

With a view to the expiry of the ECSC Treaty on 23 July 2002 under the terms of
Article 97, a vast debate was launched in the early 1990s involving all the interested
parties: Member States, Council, Commission, ECSC Consultative Committee,
European Parliament, and the industries concerned. In theory, several options were
available: renewal of the Treaty, expiry of the Treaty immediately or as scheduled, or
a compromise scenario.

In view of the foreseeable developments in the sectors concerned, it was soon decided
that the ECSC Treaty should expire as scheduled and that the coal and steel sectors
should be placed under the ordinary regime set up by the Treaty establishing the
European Community.1

In this context, the Commission suggested in its Communication to the Council,2 the
gradual incorporation ("phasing in") of the coal and steel sectors into the Treaty
establishing the European Community, and put forward a possible scenario for
phasing out budgetary expenditure by 2002. This scenario was updated to incorporate
the proposed reduction of the levy and the release of the ECSC reserves as a result of
the reduction in borrowing/lending activity.3

In its decision of 22 June 1994,4 the Commission took note of the agreement reached
by the Council (Industry) on 22 April 1994 on the adjustment of borrowing and
lending policy with a view to the expiry of the ECSC Treaty.

On 11 September 1996 the Commission confirmed its intention of maintaining
reserves to cover 100% of loans outstanding after 23 July 2002 not covered by a State
guarantee, which would require a gradual increase in reserves (Guarantee Fund and
provisions) to achieve this level.

1

2

3

4

See in particular the Commission's Communication on the Future of the ECSC Treaty –
SEC(91)407 final of 15 March 1991.
The Future of
18 November 1992.
Communication Future of the ECSC Treaty – Borrowing/lending activity – COM(93)512
final.
OJ C 175 of 28 June 1994.

the ECSC Treaty – Financial activities

(SEC(92)1889final) of

2

THE AMSTERDAM EUROPEAN COUNCIL

In its resolution on growth and employment, the Amsterdam European Council
invited the Commission to make "appropriate proposals to ensure that upon expiry of
the ECSC Treaty in 2002 the revenue from outstanding reserves would be used for a
research fund for sectors related to the coal and steel industries." This was in line with
the wishes already expressed by the European Parliament, the ECSC Consultative
Committee and the two industries, which, through their levy payments have provided
most of the ECSC assets.

AN OVERALL APPROACH

In 1997 the Commission suggested an overall approach along the lines proposed by
the Amsterdam European Council5. The Commission's scheme was based on the
following ideas:

– the assets of the ECSC in liquidation (some

1.6 billion6), following expiry of the
Treaty, should revert to the Communities remaining and their administration be
entrusted to the Communities remaining, represented by the Commission;

€

€

– all the net revenue (around

45 million a year) from the management of the ECSC
assets would constitute earmarked revenue under the general budget for financing
research outside the framework programme, but complementary to it,
to be
managed by the Commission and directed at sectors related to the coal and steel
industries;

– this mechanism would be set up for an indefinite period with the possibility of a

revision;

– research activities would carry on from ECSC-funded programmes with due
allowance for the desire to open them up to other sectors as expressed in the
Amsterdam European Council’s resolution on growth and employment;

– the procedures and implementation arrangements should be based broadly on the

approach which has proved successful in the past.

THE ARCHITECTURE OF THE FUTURE SYSTEM

the Council and the
In their Resolutions of 20 July 1998 and 21 June 1999,
recognised the
Representatives of
justification for this approach and stressed the excellent results of research funded by

the Member States7

the Governments of

5

6

7

Communication Expiry of the ECSC Treaty – financial activities – COM(97)506 final of
8 October 1997.
The figures for the assets and net revenue are estimates. The exact amount of the assets will be
established after the closure operations. The foreseeable amount of net revenue was estimated
on the basis of assumptions concerning yields, namely 4% for short-term investments and
5.5% for medium and long-term investments. A table summarising data and estimates,
updated to 21 June 2000, is annexed.
OJ C 247 of 7 August 1998 and C 190 of 7 July 1999.

3

the ECSC. They also recognised the important contribution made by these activities to
the improvement of the competitiveness and social conditions in the coal and steel
industries.

As regards the destination of the ECSC assets and their management, the Member
States agreed that on expiry of the Treaty, ownership of assets and liabilities would
revert to the Communities remaining, represented by the Commission, which would
have to:

– separate ECSC assets from other Community funds and designate them as the
assets of the "ECSC in liquidation"; draw up an "ECSC in liquidation" balance
sheet as an Annex to the general statement of the Communities' assets and
liabilities and produce a consolidated balance sheet of the Communities' assets and
liabilities; draw up a profit and loss account in a similar way;

– after the end of the liquidation of the ECSC, designate the assets which will go to

make up the fund revenue as "Assets of the Coal and Steel Research Fund";

– maintain the separation from other Community funds for the purposes agreed by
the Member States, even after all outstanding financial operations have been
completed and all possible contingencies have been met;

– administer these assets and continue to manage budgetary and financial operations

not completed in 2002;

– ensure a long-term return on the assets, which should be managed on the basis of
multiannual financial guidelines proposed by the Commission and adopted by the
Council; management of the assets should be aimed at the highest possible yield
that is attainable with due account for security;

– adopt an annual financial report certified by the Court of Auditors and then

transmitted to the Council;

– meet the cost of managing the assets or the fund out of the general budget of the

European Communities.

The Member States also stipulated that any changes to the purpose for which the
assets had been provided must be subject to a unanimous decision by them.

On the question of the organisation and financing of research activities, the Member
States adopted the following guidelines:

– the revenues from the ECSC assets should constitute "earmarked" revenue under
the general budget of the European Communities to be administered by the
Commission; this should be directed to a research programme for sectors related to
the coal and steel industries, guided by the proposals on scientific and technical
content set out
in the 1997 Commission communication and including the
possibility of widening the scope of the existing programme to applied research;
further changes to the use of the revenue should be subject to a unanimous decision
of Member States;

4

– to maximise the impact of research on the competitiveness of these industries, the
research programme should be managed along lines similar to the existing research
programme and on the basis of multiannual research guidelines proposed by the
Commission and adopted by the Council, in close consultation with industry;

– these guidelines should further develop the current research programme financed
by the ECSC, by ensuring a high degree of concentration of research activities and
by making them complementary to those under the Community framework
programme;
strengthening
competitiveness, growth and employment; the guidelines should state clearly how
industry experts are to be involved both in future research decisions and in the
monitoring of projects;

they should take account of

the objective of

– in order to ensure the efficient annual allocation of funding, the existing procedures
concerning the adoption of individual research projects should be respected, that is,
the decisions of the Commission should be taken with the agreement of the
Council and in consultation with the sectors concerned;

– a full evaluation of the research should be undertaken upon completion of the
projects financed during the period covered by each multiannual
research
guideline; in particular, this evaluation should examine the benefits of the research
to the sectors concerned; it is also important that preliminary results of research are
made known to Member States before the expiry of each guideline as a basis for
future decision-making.

THE COMMISSION PROPOSALS

The aim of these proposals is to convert these guidelines into legal instruments and
into operational procedures and concepts. The Commission is accordingly proposing
the following four texts:

1.

A DRAFT FRAMEWORK DECISION

This is the decision whereby the Member States, to which the ECSC's assets
revert under the principles of public international law on expiry of the
these assets to the European Community,
Treaty, decide to transfer
represented by the Commission.
is the act
establishing the EC's "universal succession" to the ECSC.

In other words,

this text

It must be stressed that acceptance by the EC of the donation of the ECSC
assets must be approved by the two arms of the budgetary authority as
provided in Article 4 of the Financial Regulation as it is a donation which
may involve financial charges.

The text adopts the architecture of the future system in accordance with the
guidelines laid down by the Member States. In this way the framework
decision regulates
the ownership, management and
destination of funds from the ECSC. It is therefore planned that the assets
will revert to the European Community, represented by the Commission,
which will be responsible for ensuring separate budgetary supervision,

the question of

5

guaranteeing that operations not completed in 2002 are carried through,
managing the ECSC's assets and ensuring their long-term profitability, and
allocating the income to financing research.

It should be noted that the Commission suggests that the ECSC assets should
revert to the European Community and not the Communities remaining. This
solution, which is not that proposed by the Member States, is closer to the
idea of a gradual transfer of coal and steel to the ordinary regime created by
the Treaty establishing the European Community. It is also more convenient
from the point of view of the management and operational aspects of
financial and research activities.

From the terminology point of view, the text states that all the assets from the
ECSC will be designated as "ECSC in liquidation" and, once liquidation is
complete, as "Assets of the Coal and Steel Research Fund", the Coal and
Steel Research Fund being itself made up of the net income generated by the
investment of these assets.

Finally, the framework decision adopts a number of technical and procedural
arrangements for meeting the administrative expenditure resulting from the
liquidation,
investment and management of the Research Fund, for the
possible participation of the new Member States in the Assets of the Coal
and Steel Research Fund, and for offsetting the effects of fluctuations on the
financial markets on the return on the Assets of the Coal and Steel Research
Fund and the annual allocation of this Fund.

2.

DRAFT FINANCIAL GUIDELINES

This document sets out the Commission's working hypotheses regarding the
management and investment of ECSC assets.

The financial guidelines will
Decision, as requested by the Member States.

take the form of an annex to a Council

In substance, the financial guidelines define the types of transactions the
Commission is authorised to undertake, and establish prudential limits for
different categories of investment, in order to minimise risk.

The text also proposes budgetary and accounting procedures to ensure that
the returns earned on such assets are correctly attributed within the budget to
their intended purposes.

For the rest, the financial guidelines make reference to the Commission's
Internal Rules, which are currently used for the management of the ECSC’s
funds and which are based on the experience of the departments responsible,
acquired over nearly fifty years of financial management of such funds.

6

3.

DRAFT GUIDELINES ON RESEARCH ACTIVITIES

This document sets out in detail the way in which the Commission intends to
finance and carry out coal and steel research using income from investment
of the ECSC assets.

It, too, will take the form of an annex to a proposal for a Council decision, in
accordance with the wishes of the Member States.

As for content, the text restates the objectives and general principles of the
research programme, which must follow the lines of the existing ECSC
the framework programme. The research
programmes and supplement
guidelines go on to set out the criteria for participation in the programmes
and eligibility criteria for projects applying for funding. Finally, the text lays
down the operational arrangements for the programme, particularly as
the evaluation and selection of
regards the procedures to be followed,
projects, provisions on contracts, and the monitoring and dissemination of
results.

4.

UPDATING OF FINANCIAL DATA

The Commission is proposing in annex an updating of the financial data
appearing in its communication of 8 October 1997 (COM(97)506 final:
ECSC scenario 2002, version 7, tables 1 to 4).

The last simulations (ECSC scenario 2002 version 10) confirm the upward
tendency of the total funds being administered at 23 July 2002 announced in
versions 8 and 9 of the scenarios in question appearing in the draft ECSC
operating budgets for 1999* and 2000**.

Table 2 shows that the total funds administered rise from
1 601
million, corresponding in the main to an increase in the provisions for the
ECSC budget as a result of forecasts of a higher level of budget activity over
the period 2000-02 than initially expected. This was made possible
principally by lower social expenditure over the period 1997-99 and by a
higher volume of actual or estimated cancellations of commitments.

1 387 to

€

€

In conclusion, the Commission

– calls on the Representatives of the Governments of the Member States
meeting within the Council to adopt the draft Decision concerning the
financial consequences of the expiry of the Treaty establishing the
European Coal and Steel Community;

– calls on the Council to adopt the proposal for a Decision laying down
multiannual financial guidelines for managing the "ex-ECSC" funds and
the proposal for a Decision laying down the guidelines for the "Coal and
Steel Research Fund" research programme;

– calls on the Council to consult the European Parliament.

*

**

SEC(1998)966.
SEC(1999)803.

7

TABLE 1

ANNEX

ECSC 2002 - ILLUSTRATIVE SCENARIO version 10****
ECSC OPERATING BUDGET

BUDGET YEAR

Administrative expenditure

Aid for redeployment (Article 56)

Aid for research (Article 55)

- Steel

- Coal

- Social

Conversion aid (Article 56)

Social measures - steel (Article 56)

Social measures - coal (Article 56)

Damages and interest

Surplus

Provision for financing ECSC budget

TOTAL EXPENDITURE

Current resources

- Levy yield

(levy rate)

- Net balance

- Fines and surcharges for late payment

- Miscellaneous

Cancellation of commitments

Surplus from previous year

Drawings on provision

Drawings on special reserve

TOTAL RESOURCES

ECU/EUR million

1995 1996

1997

1998 1999** 2000** 2001 2002***

5,0

5,0

5,0

123,8 56,3

66,0

61,4

85,0

84,0

39,8

53,0

21,6

31,0

0,0

1,0

55,0

29,0

0,0

11,4

36,8

41,3

0,0

1,8

0,0

5,0

43,1

84,0

56,0

28,0

0,0

0,0

0,0

5,0

37,7

84,0

56,0

28,0

0,0

0,0

0,0

5

61

81

56

25

0

0

0

40,0

23,2

29,0

26,8

23,8

31

0,0

0,0

14,6

49,1

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

274,0

26,0

34,0

0

0

0

5

80

76

54

22

0

0

0

29

0

0

0

52

20

0

5

36

72

0

0

22

0

0

0

297,5 255,3 459,8 185,0 184,6

178

190

135

102,3 95,9

101,6

0,21

0,19

0,17

0,0

0,0

70,0

50,5

109,7

38,4

3,3

8,3

4,3

0,0

0,0

4,2

6,7

5,6

0,0

0,0

79,7

16,6

2,9

70,7

90,0

195,2 134,2

85,4

40,9

14,6

49,1

0,0

2,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0

0

54

0

4

37

0

83

0

0

0

48

0

3

36

0

103

0

0

0

25

0

0

11

0

99

0

297,5 255,3 459,8 185,0 184,6

178

190

135

RESERVES AND PROVISIONS ENTERED IN THE ECSC BALANCE SHEET
ECU/EUR million

BALANCE AT 31 DECEMBER

Provisions for outstanding commitments

Provisions for financing ECSC budget *

Guarantee Fund and provisions, SVA

Special reserve

Former pension fund after allocation of results

TOTAL RESERVES AND PROVISIONS

1995

1996

1997

1998 1999 2000

2001 2002***

1255,3 1059,9 853,8

70,6

129,1

354,0

653,3 730,7

693,0

170,5 176,0

176,0

67,9

69,6

71,3

696

380

751

176

73

556

393

745

176

73

490

310

754

176

75

457

207

749

176

77

495

108

744

176

78

2217,6 2165,4 2148,1 2076 1943 1805

1666

1601

Not including provisions for fines and other amounts to be recovered.
Estimated outturn for 1999 and budget for 2000.
Up to 23 July 2002.

*
**
***
**** This scenario does not prejudge the decisions to be taken under the annual budgetary procedure.

8

TABLE 2

RESERVES AND PROVISIONS ENTERED IN THE ECSC BALANCE SHEET

ECU/EUR million

BUDGET YEAR

1995

1996

1997

1998

1999

2000

2001

2002*

1/ Provisions for ECSC budget

1325,9

1189,0

1208

1076

Provisions for outstanding commitments

1255,3

1059,9

Provisions for financing ECSC budget

70,6

129,1

Guarantee Fund at 31 December

435,3

468,7

Provisions for major risks

Specific value adjustment (SVA)

Provisions for interest and exchange risks

55,0

150

13,0

36,0

163

63,0

2/ Total Guarantee Fund and provisions and SVA

653,3

730,7

Proportion for servicing borrowings

Productive proportion

163,0

230,0

490,3

500,7

3/ Special reserve at 31 December

170,5

176,0

Proportion assigned to workers' housing

165,5

156,1

Proportion which can be released

5,0

19,9

4/ Former pension fund at 31 December

Proportion assigned to staff loans

Proportion which can be released

67,9

44,3

23,6

69,6

45,1

24,5

854

354

500

27

123

43

693

268

425

176

162

14

71

47

25

696

380

530

23

129

69

751

215

536

176

160

16

73

49

25

949

556

393

553

18

121

53

745

218

527

176

148

28

73

49

24

800

490

310

563

17

121

53

754

218

536

176

134

42

75

50

24

664

457

207

570

5

121

53

749

218

531

176

123

53

77

53

24

603

495

108

570

0

121

53

744

218

526

176

120

56

78

54

24

TOTAL FUNDS ADMINISTERED (1+2+3+4))

2217,6

2165,4

2148

2076

1943

1805

1666

1601

* Up to 23 July 2002.

9

TABLE 3

RESERVES AND PROVISIONS ENTERED IN THE BALANCE SHEET OF THE ECSC IN LIQUIDATION

ECU/EUR million

AT 31 DECEMBER

2002*

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

1/ Provisions for outstanding commitments

Cancellations

Payments

Specific value adjustment (SVA)

Provisions for interest and exchange risks

Guarantee Fund

2/ Total Guarantee Fund and provisions and SVA

Cash resources for servicing borrowings (allocated interest)

Productive cash resources which cannot be released

Productive cash resources which can be released

3/ Special reserve

Proportion assigned to workers' housing

Proportion which can be released

4/ Former pension fund

Proportion assigned to staff loans

Proportion which can be released

11

80

121

53

570

218

526

0

176

120

56

78

54

24

403

11

80

251

20

132

122

13

116

44

6

72

11

2

31

0

1

10

218

453

73

176

114

62

78

51

27

218

212

314

176

104

72

78

47

31

218

209

317

218

207

319

218

205

321

176

176

176

95

81

78

43

35

86

90

78

39

39

78

98

78

36

42

218

203

323

176

70

106

78

32

46

218

203

323

176

62

114

78

28

49

218

115

411

176

55

121

78

25

53

218

115

411

176

49

127

78

22

56

218

115

411

176

42

134

78

19

59

218

70

456

176

36

140

78

16

62

218

70

456

176

31

145

78

14

64

5/ Other assets **

108

120

140

152

158

160

161

161

161

161

161

161

161

TOTAL FUNDS ADMINISTERED (1+2+3+4)
* Up to 23 July 2002.
** Other assets: total of the budget surplus for 2002 and the provision for financing the ECSC budget at 23 July 2002 and fines received and other amounts recovered.
*** After 2002, the amounts of commitments cancelled each year are added to this total.

1601

1521

1388

1272

1200

1169

1159

1159

1159

1159

1159

1159

1159

10

TABLE 3 (CONTINUED)

RESERVES AND PROVISIONS ENTERED IN THE BALANCE SHEET OF THE ECSC IN LIQUIDATION

ECU/EUR million

AT 31 DECEMBER

2014

2015

2016

2017

2018

2019

2020 2021 2022 2023 2024 2025 2026

1/ Provisions for outstanding commitments

Cancellations

Payments

Specific value adjustment (SVA)

Provisions for interest and exchange risks

Guarantee Fund

2/ Total Guarantee Fund and provisions and SVA

Cash resources for servicing borrowings (allocated interest)

Productive cash resources which cannot be released

Productive cash resources which can be released

3/ Special reserve

Proportion assigned to workers' housing

Proportion which can be released

4/ Former pension fund

Proportion assigned to staff loans

Proportion which can be released

218

70

456

176

26

150

78

11

67

218

70

456

176

22

155

78

9

69

218

70

456

176

17

159

78

7

71

73

70

73

70

0

0

456

456

526

526

526

526

526

526

526

526

176

13

164

78

5

73

176

176

176

176

176

176

176

176

176

9

6

4

3

1

0

167

170

172

173

175

176

176

176

176

78

3

75

78

2

76

78

0

78

78

0

78

78

0

78

78

0

78

78

0

78

78

0

78

78

0

78

5/ Other assets **

161

161

161

161

161

161

161

161

161

161

161

161

161

TOTAL FUNDS ADMINISTERED (1+2+3+4)

1159
** Other assets: total of the budget surplus for 2002 and the provision for financing the ECSC budget at 23 July 2002 and fines received and other amounts recovered.
*** After 2002, the amounts of commitments cancelled each year are added to this total.

1159

1159

1014

1014

941

941

941

941

941

941

941

941

11

TABLE 4

AMOUNTS AVAILABLE FOR THE FINANCIAL MECHANISM

PRODUCTIVE AMOUNTS AVAILABLE AT 31 DECEMBER 2002*

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Total non-productive sums (allocated interest)

Proportion of special reserve not released yielding 1%

Proportion of former pension fund not released yielding 4%

Total amounts not released on short-term deposit

Total releasable amounts on medium or long-term deposit

1/ Total

* Up to 23 July 2002.

218

120

54

1021

188

1601

218

114

51

856

281

218

104

47

463

556

218

218

218

218

218

218

95

43

331

585

86

39

251

606

78

36

216

622

70

32

203

637

62

28

203

648

55

25

115

746

218

49

22

115

755

218

42

19

115

765

1521

1388

1272

1200

1169

1159

1159

1159

1159

1159

218

218

36

16

70

31

14

70

818

1159

826

1159

INTEREST YIELDED AT 31 DECEMBER

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

ECU/EUR million

Special reserve (1%)

Former pension fund (4%)

Sums not released on short-term deposit (4.00%)

Sums released on medium or long-term deposit (5.50%)

1/ Total

2/ Amounts which may be recovered from defaulting debtors

1

2

34

15

42**

7

1

2

19

31

52

15

1

2

13

32

48

15

1

2

10

33

46

16

1

1

9

34

45

16

1

1

8

35

45

14

TOTAL (1+2)
* Up to 23 July 2002.
** The EUR 25 million used in the ECSC operating budget in 2002 as the net balance will have to be subtracted from this amount.

59

58

67

63

62

61

1

1

8

36

46

15

61

1

1

5

41

47

16

63

0

1

5

42

48

16

64

0

1

5

42

48

17

65

0

1

3

45

49

17

66

0

1

3

45

49

15

64

12

TABLE 4 (CONTINUED)

AMOUNTS AVAILABLE FOR THE FINANCIAL MECHANISM

ECU/EUR million

PRODUCTIVE AMOUNTS AVAILABLE AT 31 DECEMBER

2014 2015 2016 2017 2018 2019

2020

2021 2022 2023 2024 2025 2026

Total non-productive sums (allocated interest)

Proportion of special reserve not released yielding 1%

Proportion of former pension fund not released yielding 4%

Total amounts not released on short-term deposit

218

218

218

26

11

70

22

9

70

17

7

70

73

13

5

70

73

9

3

70

0

6

2

0

0

4

0

0

0

3

0

0

0

1

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Total releasable amounts on medium or long-term deposit

834

841

847

854

859

1/ Total

1159 1159 1159 1014 1014

934

941

937

941

938

940

941

941

941

941

941

941

941

941

941

941

INTEREST YIELDED AT 31 DECEMBER

2014 2015 2016 2017 2018 2019

2020

2021 2022 2023 2024 2025 2023

Special reserve (1%)

Former pension fund (4%)

Sums not released on short-term deposit (4.00%)

Sums released on medium or long-term deposit (5.50%)

1/ Total

2/ Amounts which may be recovered from defaulting debtors

0

0

3

46

49

16

0

0

3

46

50

18

0

0

3

47

50

18

0

0

3

47

50

19

0

0

3

47

50

19

0

0

0

51

51

18

0

0

0

52

52

19

0

0

0

52

52

0

0

0

52

52

20

13

0

0

0

52

52

9

0

0

0

52

52

7

0

0

0

52

52

20

0

0

0

52

52

20

TOTAL (1+2)

65

68

68

69

69

69

71

72

65

61

59

72

72

13