Revenue and expenditure account and balance sheet relating to operations under the 1999 budget (Articles 78 and 81 of the Financial Regulation of 21 December 1977) Volume IV Consolidated revenue and expenditure account and balance sheet (Rectified version)
Date: 2000-12-01
Institutions: European Commission
Subjects: account, balance sheet, consolidated account, financial regulation, general budget (EU), management

1.12.2000

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Official Journal of the European Communities

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I

(Information)

COMMISSION

REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET

RELATING TO OPERATIONS UNDER THE 1999 BUDGET

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

CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET

VOLUME IV

(Rectified version)

(2000/C 343/01)

CONTENTS

Foreword

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

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

2. Accounting rules and methods

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

Chapter 1: Basic data on the execution of the budget of the European Communities for 1999

1. 1999 budget outturn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Consolidated summary of 1999 budget implementation

(cid:151) Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Utilisation of appropriations available . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Clearance of commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 2: Consolidated revenue and expenditure account for 1999

1.

Items contributing to the balance

(cid:151) Table 1: Balance for the year

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

(cid:151) Table 2: Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 3: Expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 4: Appropriations for payments carried over from 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

3

3

4

8

9

10

13

14

15

16

21

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2.

Implementation of general budget for 1999

(cid:151) Table 5: Appropriations for commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 6: Appropriations for payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 7: Commitments from differentiated appropriations outstanding at 31.12.1999 by year of
commitment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 8: Commitments from differentiated appropriations outstanding at 31.12.1999, payments since
initial commitment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Table 9: Commitments from differentiated appropriations cleared in the course of 1999 . . . . . . . . . . .

(cid:151) Table 10: Movements since initial commitment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Comments on the revenue and expenditure account for 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 3: Consolidated balance sheet of the European Communities at 31 December 1999

(cid:151) Balance sheet at 31.12.1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Comments on the balance sheet at 31.12.1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Explanatory notes to the consolidated balance sheet

Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liabilities

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

Chapter 4: Commitments not included in the balance sheet (cid:151) Potential obligations, liabilities and

assets at 31 December 1999

(cid:151) Potential liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Potential assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Explanatory notes

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

25

32

38

41

43

45

59

60

63

64

77

82

85

87

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FOREWORD

STRUCTURE

1. The revenue and expenditure account and the balance sheet of the Institutions of the European
Communities 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 2673/99 of 13 December 1999.

2. The accounts of the European Communities are set out in four volumes:

Volume I (cid:151) Part 1: Revenue and expenditure

(cid:151) Part 2: Analysis of financial management

Volume II (cid:151) Revenue and expenditure account and balance sheet of the Commission and the

Euratom Supply Agency

Volume III (cid:151) Revenue and expenditure account and balance sheets of

the other institutions
(Parliament and Ombudsman, Council, Court of Justice, Court of Auditors, Economic
and Social Committee and Committee of the Regions)

Volume IV (cid:151) Consolidated revenue and expenditure account and balance sheet of the European

Communities, with explanatory notes.

3. Volume I set out the salient features of budget implementation in the year.

Volumes II and III set out 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 of the
European Communities, 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 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 (1).

the consolidated revenue and expenditure account and
These are certainly the objectives of
balance sheet 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 true and fair 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
accounts. These accounts are kept by calendar year in Euro.

the European institutions comprises general accounts and budget

1.2.1. Using the (cid:145)double-entry method(cid:146) 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 (cid:151) September

1995.

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The general accounts are based on the following principles:

(cid:151) the going concern principle;

(cid:151) the principle of prudence, whereby assets are not overstated and liabilities are not understated;

(cid:151) the principle of consistent accounting methods;

(cid:151) the principle of no-netting between assets and liabilities;

(cid:151) the principle that the opening balance sheet must not be altered.

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:

(cid:151) 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;

(cid:151) the non-budgetary revenue and expenditure accounts which supplement the budgetary

accounts and allow a 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:

(cid:151) the consolidated revenue and expenditure account referred to in Title VI of the Financial

Regulation,

(cid:151) 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, as last
amended by Council Regulation No 2673/1999 of 13 December 1999 and supplemented by a
Regulation laying down certain implementing rules.

2.2.

Conversion into euro

2.2.1. Accounts are kept in euros.

2.2.2. The euro conversion rates used to prepare the balance sheet were the rates applying on 30

December 1999 (1), except for the following:

(cid:151) tangible and intangible assets, which retain their value in euros at the accounting rate that

applied when they were purchased;

(cid:151) appropriations carried over, some of which are to cover commitments in national currencies
converted into euros at the monthly accounting rates for December; the total amount in euros
of appropriations carried over cannot be subsequently revalued;

(cid:151) advances paid under the Guarantee Section of

the European Agricultural Guidance and
Guarantee Fund, which are converted at the exchange rates applying on the 10th day of the
month following the month in which they are granted;

(1) The ECB was closed on 31 December 1999.

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(cid:151) the transitional accounts which retain their value in euros at the accounting rate that applied

at the time of the accounting operation.

2.2.3. Monetary items other than those listed above are revalued at the closing euro rate on the date the

accounts are closed. The revalued figure is treated as follows:

(cid:151) cash assets: the contra-entry for the positive and negative exchange differences relating to cash

assets is recorded in the profit and loss accounts;

(cid:151) monetary items other than cash assets: when, overall, the negative exchange differences on
assets and commitments expressed in a specific currency exceed the positive differences noted
on assets and commitments expressed in the same currency, the surplus is recorded in the
liability
profit and loss accounts. Otherwise,
accounts.

the surplus is recorded in the transitional

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(cid:146)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 other revenue entered in the accounts is the amount actually received in the course of the

year.

2.4.

Expenditure

2.4.1. For the purposes of calculating the balance for the year, expenditure covers payments made
against the year(cid:146)s appropriations for payments plus any of those same appropriations that are
carried over.

2.4.2. Payments made against

the year(cid:146)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 1998 and 15 October
1999, provided that the accounting officer was notified of the commitment and authorisation by
31 January 2000.

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

procedure is as follows:

(cid:151) non-differentiated appropriations: carryover is generally automatic if it is to cover outstanding

commitments; otherwise the budgetary authority has to give prior authorisation;

(cid:151) 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.

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2.5.

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) It represents the difference
between:

(cid:151) total revenue received for that year;

(cid:151) total payments made against that year(cid:146)s appropriations plus the total amount of that year(cid:146)s

appropriations carried over (1).

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

(cid:151) the net balance of lapsing carryovers from previous years and any payments which, because of
fluctuations in the euro rate, exceed non-differentiated appropriations carried over from the
previous year;

(cid:151) the balance of exchange-rate gains and losses recorded during the year.

2.6.

Rules on valuation

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

2.6.1. Tangible and intangible fixed assets are valued at their historic value converted into euros at the
rate applying when they were purchased. The Commission(cid:146)s fixed assets must also be subject to
depreciation for each full year, according to the linear method (Section 8 of the Commission(cid:146)s
Inventory Regulation).

2.6.2. Stocks are valued at the price of the last supplies received, converted at the euro rate applying on

30 December.

2.6.3. Financial assets are valued at their purchase price. If denominated in foreign currency, they are
converted at the euro rate applying on 30 December. In line with the principle of prudence, an
adjustment must be made where there is a probable loss.

2.6.4. Entitlements are entered in the accounts at their face value, converted at the euro rate applying on
30 December, with the exception of entitlements denominated at a fixed rate. When a value
adjustment is entered in the accounts, a special indication is given in the notes on the balance
sheet.

2.6.5. Cash investments and disposable assets are valued at their face value converted into euros at the
rate applying on 30 December. For the sake of prudence, an adjustment must be made where
there is a probable loss.

2.6.6. Debts are valued at their face value in euros at the rate applying on 30 December if they are

denominated in the foreign currency.

2.7.

Payments of advances and payments on account

Payments on account for operational purposes are included in the year(cid:146)s expenditure and do not
appear as assets in the balance sheet.

Advances to public or private intermediaries which have not been received by the final beneficiary
at 31 December 1999 and which are included in the year’s budget expenditure are entered in the
assets section of the balance sheet as short-term assets.

(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 carryovers of appropriations
from year nﬂ1 to year n.

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2.8.

EFTA involvement in the 1999 general budget

The figures
involvement
Economic Area.

in the accompanying tables
in the Community budget of

include the appropriations entered to cover

the
the EFTA countries belonging to the European

2.9.

Consolidation

(including the
The consolidated accounts cover
Ombudsman),
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 European Parliament

the accounts of

the Council,

The method used is that of full consolidation.

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Official Journal of the European Communities

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CHAPTER I

BASIC DATA ON THE EXECUTION OF THE BUDGET OF THE EUROPEAN COMMUNITIES FOR 1999

The 1999 budget outturn, European Communities,
consolidated balance sheet.

is shown under heading I.B of

the liabilities section of

the

1999 BUDGET OUTTURN

EFTA-EEA
(a)

European Community
(b)

1999 budget
(c = a + b)

(EUR)

1999 REVENUE (1)

65 077 259,00

86 842 992 458,84

86 908 069 717,84

1999 EXPENDITURE (3)

ﬂ 54 288 227,87

ﬂ 84 213 977 642,39

ﬂ 84 268 265 870,26

Payments from 1999 appropriations

ﬂ 54 096 147,87

ﬂ 79 194 812 229,45

ﬂ 79 248 908 377,32

Commission appropriations

ﬂ 54 096 147,87

ﬂ 77 839 522 242,60

ﬂ 77 893 618 390,47

Appropriations, other institutions

ﬂ 1 355 289 986,85

ﬂ 1 355 289 986,85

Carryovers to 2000

ﬂ 5 019 165 412,94

ﬂ 5 019 165 412,94

Commission appropriations

ﬂ 4 814 476 996,45

ﬂ 4 814 476 996,45

Appropriations, other institutions

ﬂ 204 688 416,49

ﬂ 204 688 416,49

EFTA-EEA appropriations carried over
from 1998 to 1999 (2)

UNUSED 1998 CARRYOVERS WHICH
LAPSE

ﬂ 192 080,00

0,00

ﬂ 192 080,00

25,46

508 101 736,10

508 101 761,56

Commission appropriations (4)

25,46

491 232 838,33

491 232 863,79

Appropriations, other institutions

16 868 897,77

16 868 897,77

EXCHANGE DIFFERENCES

71 984 361,71

71 984 361,71

Total

10 789 056,59

3 209 100 914,26

3 219 889 970,85

(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) This amount could not be included in the 1998 balance since the corresponding appropriations were carried over after the closure

of the revenue and expenditure account for 1998.

(3) Total gross budget expenditure for the year comes to EUR 87 318 106 352,73. When the negative expenditure under the EAGGF
is taken into account, total net budget expenditure chargeable to 1999 comes to

Guarantee Section (EUR 3 049 840 482,47)
EUR 84 268 265 870,26.

(4) The figure for the carried over appropriations which have lapsed has been increased by the contributions of third parties carried over
from 1998 to 1999 (149 Million EUR) since these appropriations are now included with the appropriations for the financial year.

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CONSOLIDATED SUMMARY OF 1999 BUDGET IMPLEMENTATION

Revenue

Revenue forecast

Budget initial

Final
budget

1999
revenue

1998
revenue

C 343/9

(EUR)

OWN RESOURCES

83 449 164 532,00

81 931 658 665,00

82 083 049 970,25

81 284 884 575,44

Agricultural levies (Chap. 10)

1 054 500 000,00

1 054 500 000,00

1 187 268 287,59

1 102 211 816,08

Sugar and isoglucose levies (Chap. 11)

1 080 000 000,00

1 080 000 000,00

1 203 556 321,67

1 070 077 344,99

Customs duties (Chap. 12)

VAT resources (Chap. 13)

13 215 400 000,00

12 704 400 000,00

13 006 508 620,14

13 506 235 030,06

30 374 249 501,00

31 041 780 795,00

31 381 614 223,39

32 684 936 235,49

GNP-based resources (Chap. 14)

39 260 005 031,00

37 534 867 870,00

37 011 668 411,14

34 428 353 857,39

Correction of budgetary imbalances
(Chap. 15)

0,00

0,00

ﬂ 167 832 570,37

60 922 738,16

Own resources collection costs (Chap. 19)

ﬂ 1 534 990 000,00

ﬂ 1 483 890 000,00 ﬂ 1 539 733 323,31

ﬂ 1 567 852 446,73

SURPLUSES AVAILABLE

1 478 000 000,00

3 022 230 767,00

3 471 880 781,99

1 924 245 469,33

Surplus available from previous year
(Chap. 30)

VAT from previous years (Chap. 31)

GNP from previous years (Chap. 32)

Refunds to Member States (Chap. 33)

Correction for United Kingdom (Chap. 35)

1 478 000 000,00

3 022 230 767,00

3 022 230 766,71

959 961 060,41

PM

PM

PM

0,00

PM

PM

PM

ﬂ 49 308 221,48

401 519 280,20

500 317 828,75

597 699 625,45

30 679,52

ﬂ 29 382 431,98

0,00

ﬂ 1 390 271,51

ﬂ 5 552 064,75

OTHER REVENUE (Titles 4 to 9)

630 574 171,00

880 584 897,30

1 353 138 965,60

1 320 558 436,81

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

481 290 171,00

481 290 171,00

477 764 723,82

452 660 805,26

78 452 000,00

78 452 000,00

89 551 059,76

137 758 392,90

45 660 000,00

295 670 726,30

324 474 034,83

513 723 104,13

Interest on late payments and fines

0,00

0,00

114 691 493,06

34 104 404,19

Revenue from borrowing and lending
operations

19 937 000,00

19 937 000,00

316 295 703,40

Miscellaneous revenue

5 235 000,00

5 235 000,00

30 361 950,73

84 924 096,59

97 387 633,74

of which: contribution of EFTA countries belonging
to EEA (Chap. 63)

PM

PM

65 077 259,00

61 517 144,00

Total

85 557 738 703,00

85 834 474 329,30

86 908 069 717,84 (1)

84 529 688 481,58

(1) Total gross revenue for the year comes to EUR 88 447 803 041,15. When the costs incurred by the Member States in the collection of own resources

(EUR 1 539 733 323,31) are taken into account, total net revenue collected in respect of 1999 comes to EUR 86 908 069 717,84.

UTILISATION OF APPROPRIATIONS AVAILABLE

Non-differentiated appropriations

Differentiated appropriations

Total appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(EUR)

APPROPRIATIONS AVAILABLE

Appropriations entered in budget

Initial budget

45 790 008 539,00

45 790 008 539,00

51 213 940 620,14

39 829 048 384,23

97 003 949 159,14

85 619 056 923,23

Supplementary and/or amending budget

ﬂ 399 919 501,00

ﬂ 399 919 501,00

137 000 000,00

427 000 000,00

ﬂ 262 919 501,00

27 080 499,00

Transfers

Additional appropriations

Made available again as a result of decommitments

122 255 188,84

122 255 188,84

Made available again after repayment of payments

8 375 807,33

8 375 807,33

8 375 807,33

8 375 807,33

Contributions by third parties (2)

Carryovers from previous year

Automatic carryovers

261 466 819,73

315 210 391,09

261 466 819,73

315 210 391,09

419 802 549,59

419 802 549,59

Carried over by budgetary authority

572 000 000,00

572 000 000,00

572 000 000,00

572 000 000,00

Carried over by (1)

Contributions by third parties (2)

APPROPRIATIONS USED IN 1999

126 999 219,93

422 404 553,00

126 999 219,93

422 404 553,00

Total

45 962 089 038,00

46 381 891 587,59

51 870 037 655,97

41 002 039 135,65

97 832 126 693,97

87 383 930 723,24

Appropriations entered in budget

44 260 352 999,89

43 741 092 933,66

48 520 801 107,13

35 393 971 275,95

92 781 154 107,02

79 135 064 209,61

Additional appropriations

Made available again as a result of decommitments

122 255 188,84

122 255 188,84

Made available again after repayment of payments

8 375 807,33

5 555 792,33

8 375 807,33

5 555 792,33

Contributions by third parties

109 508 540,28

113 844 167,71

109 508 540,28

113 844 167,71

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Non-differentiated appropriations

Differentiated appropriations

Total appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(EUR)

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Carryovers from previous year

Automatic carryovers

357 144 859,99

357 144 859,99

E
N

Carried over by budgetary authority

486 011 538,01

486 011 538,01

486 011 538,01

486 011 538,01

Carried over by the Commission

113 461 673,50

211 966 323,41

113 461 673,50

211 966 323,41

Contributions by third parties

Total

44 746 364 537,90

44 584 249 331,66

48 874 402 317,08

35 725 337 559,40

93 620 766 854,98

80 309 586 891,06

CARRYOVERS TO FOLLOWING YEAR

Appropriations entered in budget and additional
appropriations

Automatic carryovers (Art. 7(1)(b) Fin. Reg.)

516 866 415,94

516 866 415,94

Carried over under Art. 7(1)(a) Fin. Reg.

Carried over by budgetary authority

59 492 878,00

59 492 878,00

59 492 878,00

59 492 878,00

Carried over by Commission

Contributions by third parties

Carryovers from previous year

Contributions by third parties (2)

2 443 744 972,00

4 241 439 896,00

2 443 744 972,00

4 241 439 896,00

151 958 279,45

201 366 223,00

151 958 279,45

201 366 223,00

Total

59 492 878,00

576 359 293,94

2 595 703 251,45

4 442 806 119,00

2 655 196 129,45

5 019 165 412,94

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Differentiated appropriations

Total appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

(EUR)

APPROPRIATIONS LAPSING

Appropriations entered in budget (3)

1 070 243 160,11

1 072 636 815,17

386 394 541,01

620 637 212,42

1 456 637 701,12

1 693 274 027,59

Additional appropriations

Made available again as a result of decommitments

Made available again after repayment of payments

Contributions by third parties

Carryovers from previous year

Automatic carryovers

2 820 015,00

2 820 015,00

62 657 689,60

62 657 689,60

Carried over by budgetary authority

85 988 461,99

85 988 461,99

85 988 461,99

85 988 461,99

Carried over by Commission

Contributions by third parties

13 537 546,43

210 438 229,59

13 537 546,43

210 438 229,59

Total

1 156 231 622,10

1 221 282 966,76

399 932 087,44

833 895 457,01

1 556 163 709,54

2 055 178 423,77

(1) Carryovers relating to EFTA, which are in addition to Commission carryovers, total EUR 806 602 in commitments and EUR 192 080 in payments.
(2) The appropriations carried over from the previous year in respect of contributions by third parties (commitments: 95 240 220,01; payments 149 017 380,38) are now included with the contributions by third parties for the financial

year.

(3) An amount of EUR 2 393 655,06 in commitments, corresponding to the cancellation of appropriations that cannot be carried over under Article 7(1) Fin. Reg., should be added to the amount of cancelled non-differentiated

appropriations.

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1.12.2000

EN

Official Journal of the European Communities

C 343/13

CLEARANCE OF COMMITMENTS

Commitments
against non-diff.
appropriations

Commitments
against diff.
appropriations

(EUR)

Total

COMMITMENTS FROM PREVIOUS YEARS

Outstanding commitments at close of previous year (1)

419 802 549,59

58 859 672 828,05

59 279 475 377,64

Change in outstanding commitments during the year as a result of
decommitments

(cid:151) leading to approps. being made available again in 2000

ﬂ 9 621 857,00

ﬂ 9 621 857,00

(cid:151) not leading to approps. being made available again in 2000

ﬂ 3 091 017,95

ﬂ 1 070 939 768,13

ﬂ 1 074 030 786,08

as a result of changes in the EUR rate

Payments in course of year

against appropriations entered in budget

against approps. made available again foll. repay. of advances

3 251 091,21

3 251 091,21

23 972 516 547,98

23 972 516 547,98

against approps. from contributions by third parties

65 371 404,39

65 371 404,39

against automatic carryovers

357 144 859,99

357 144 859,99

against appropriations carried over by the Commission

175 353 391,56

175 353 391,56

against carryovers relating to contribs. by third parties

Cancellation of uncleared commitments

59 566 671,65

59 566 671,65

Commitments outstanding at close of year

0,00

33 569 120 950,20

33 569 120 950,20

1999 COMMITMENTS

Commitments entered into during the year

44 746 364 537,90

48 874 402 317,08

93 620 766 854,98

Payments in course of year

against appropriations entered in budget

43 741 092 933,66

11 421 402 697,56

55 162 495 631,22

against approps. made available again foll. repay. of advances

against approps. from contributions by third parties

5 555 792,33

5 555 792,33

48 472 763,32

48 472 763,32

against approps. carried over by the budget. authority

486 011 538,01

486 011 538,01

against approps. carried over by the Commission

against approps. relating to contribs. by third parties

Unused commitments which lapse

Adjustment

36 612 931,85

36 612 931,85

2 393 655,06

ﬂ 4,77

2 393 655,06

ﬂ 4,77

Commitments outstanding at close of year

516 866 415,94

37 362 358 132,02

37 879 224 547,96

Total commitments outstanding at close of year

516 866 415,94

70 931 479 082,22

71 448 345 498,16

(1) The difference of EUR 11,27 million in differentiated appropriations in relation to the previous year is due to the fact that outstanding appropriations for re-use carried
over from 1998 are included with the amount outstanding in 1999. Outstanding commitments from non-differentiated appropriations transferred in respect of the
Commission section total EUR 237 158 087. The difference of ﬂ EUR 25 134 in relation to 1998 is partly due to the fact that a total of EUR 515 656 has been added
to lines A0-1410, A0-1411 and A0-1412 in respect of the part of these lines accounted for by the JRC and not consolidated in the 1998 revenue and expenditure
account and partly to the fact that cancellations exceeded the amount indicated in the 1998 revenue and expenditure account (EUR 540 790).

CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT OF THE EUROPEAN COMMUNITIES FOR 1999

CHAPTER 2

Table 1

BALANCE FOR 1999

1999

1998

EFTA-EEA
(a)

European Community
(b)

1999 budget
(c = a + b)

EFTA-EEA
(a)

European Community
(b)

1998 budget
(c = a + b)

(EUR)

REVENUE

EXPENDITURE

65 077 259,00

86 842 992 458,84

86 908 069 717,84

61 517 144,00

84 468 171 337,58

84 529 688 481,58

ﬂ 54 288 227,87

ﬂ 84 213 977 642,39

ﬂ 84 268 265 870,26

ﬂ 60 858 956,44

ﬂ 81 576 551 355,37

ﬂ 81 637 410 311,81

Payments for the year

ﬂ 54 096 147,87

ﬂ 79 194 812 229,45

ﬂ 79 248 908 377,32

ﬂ 60 057 172,88

ﬂ 80 065 785 857,35

ﬂ 80 125 843 030,23

Carryovers to 2000

ﬂ 5 019 165 412,94

ﬂ 5 019 165 412,94

ﬂ 1 510 765 498,02

ﬂ 1 510 765 498,02

EFTA-EEA approps. carred over from
1998 to 1999 (1)

APPROPRIATIONS CARRIED OVER
FROM 1998 TO 1999 WHICH LAPSED

EXCHANGE DIFFERENCES FOR THE
YEAR

ﬂ 192 080,00

0,00

ﬂ 192 080,00

ﬂ 801 783,56

0,00

ﬂ 801 783,56

25,46

508 101 736,10

508 101 761,56

208 541,58

139 679 968,14

139 888 509,72

71 984 361,71

71 984 361,71

ﬂ 9 069 183,64

ﬂ 9 069 183,64

(1) This amount could not be included in the 1998 balance since the corresponding appropriations were carried over after the closure of the revenue and expenditure account for 1998.

Total

10 789 056,59

3 209 100 914,26

3 219 889 970,85

866 729,14

3 022 230 766,71

3 023 097 495,85

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1.12.2000

EN

Official Journal of the European Communities

C 343/15

Table 2

REVENUE FOR 1999

Category

Forecasts

Entitlements established

in 1999

carried over
from 1998

Total

(EUR million)

Amounts
recovered

Amounts to be
recovered

Agricultural levies (Chap. 10)

1 054,500

1 707,268

6,493

1 713,762

1 187,268

526,493

Sugar and isoglucose levies (Chap. 11)

1 080,000

1 218,393

0,000

1 218,393

1 203,556

14,837

Customs duties (Chap. 12)

VAT resources (Chap. 13)

12 704,400

14 673,033

21,720

14 694,753

13 006,509

1 688,244

31 041,781

31 381,614

0,000

31 381,614

31 381,614

GNP-based resources (Chap. 14)

37 534,868

37 011,668

0,000

37 011,668

37 011,668

Correction of budgetary imbalances (Chap. 15)

0,000

ﬂ 167,833

0,000

ﬂ 167,833

ﬂ 167,833

0,000

0,000

0,000

Own resources collection costs (Chap. 19)

ﬂ 1 483,890

ﬂ 1 759,869

ﬂ 2,821

ﬂ 1 762,690

ﬂ 1 539,733

ﬂ 222,957

Surpluses available (Title 3)

3 022,231

3 472,213

0,000

3 472,213

3 471,881

Miscellaneous Community taxes, levies and dues (Title 4)

481,290

478,839

1,494

480,333

477,765

0,332

2,569

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)

78,452

102,120

8,272

110,392

89,551

20,841

295,671

409,948

26,886

436,834

324,474

112,360

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

0,000

129,032

1 085,953

1 214,984

114,691

1 100,293

Borrowing and lending operations (Title 8)

19,937

152,507

486,031

638,538

316,296

322,242

Miscellaneous revenue (Title 9)

5,235

36,344

10,680

47,024

30,362

16,662

Total

85 834,474

88 845,277

1 644,707

90 489,985

86 908,070

3 581,915

(1) Of the total amount to be recovered in respect of fines and penalty payments, EUR 154,3 million has been collected and entered provisionally in an account in the

balance sheet for (cid:145)Revenue collected in respect of fines(cid:146) pending a final decision of the Court of Justice.

Table 3

EXPENDITURE

(EUR million)

Headings other than (cid:145)Administrative expenditure(cid:146) concern only the Commission

Heading

Payments for the year

Carryovers to the next year

Total

1999

1998

1999

1998

1999

1998

1. COMMON AGRICULTURAL POLICY

Market expenditure (Titles B1-1 to B1-3)

36 847,266

36 884,902

138,399

415,548

36 985,664

37 300,450

Accompanying measures (Titles B1-4 and B1-5)

2 588,227

1 847,629

2 588,227

1 847,629

Subtotal (cid:151) Heading 1

39 435,492

38 732,531

138,399

415,548

39 573,891

39 148,079

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (B2-10)

3 774,040

3 521,494

Financial instrument for fisheries guidance (FIFG) (Chapter B2-11)

571,949

407,748

3 774,040

3 521,494

571,949

407,748

ERDF (Chapter B2-12)

ESF (Chapter B2-13)

11 127,302

11 776,361

2 853,545

20,548

13 980,848

11 796,909

7 245,810

7 602,800

7 245,810

7 602,800

Community initiatives (Chapter B2-14)

1 995,087

2 271,572

733,523

130,256

2 728,610

2 401,828

Transitional measures, innovation schemes and action against fraud (Chapter
B2-15, B2-16 and B2-18)

Cohesion Fund (Title B2-3)

169,027

212,854

1 715,965

2 448,765

3,622

157,692

Financial mechanism (cid:145)European Economic Area(cid:146) (Title B2-4)

106,232

54,072

172,649

266,926

1 873,657

2 448,765

106,232

Subtotal (cid:151) Heading 2

26 599,181

28 347,826

3 748,382

204,876

30 347,563

28 552,702

3. INTERNAL POLICIES

Research and technological development (subsection B6)

B6-1 Joint Research Centre (cid:151) Staff and resources

232,708

230,656

5,515

0,031

238,223

230,687

B6-2 Joint Research Centre (cid:151) Direct operating appropriations (cid:151) scientific

and technical support for Community policies (cid:151) Framework
programme 1998-2002

B6-3 Joint Research Centre (cid:151) Direct operating appropriations (cid:151) EAEC

framework programme 1998-2002

B6-4 Joint Research Centre (cid:151) Direct action (cid:151) Completion of the former
joint and supplementary programmes and other actions of the Joint
Research Centre

11,791

37,724

4,143

8,363

0,208

0,345

11,492

11,999

49,216

1,301

4,488

9,664

43,976

8,698

59,938

21,620

103,914

30,318

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Heading

Payments for the year

Carryovers to the next year

Total

1999

1998

1999

1998

1999

1998

(EUR million)

B6-5 Indirect action (shared-cost projects) and concerted actions (cid:151)

completion of former and other actions

1 850,439

2 783,397

104,764

34,909

1 955,202

2 818,306

B6-6 Indirect action (cid:151) Shared-cost projects and concerted actions (cid:151) Fifth

framework programme (cid:151) 1999-2002

431,806

Total Research and technological development (subsection B6)

2 574,864

3 068,838

174,450

345,219

606,256

69,352

2 920,084

3 138,190

Other agricultural operations (Title B2-5)

Other regional operations (Title B2-6)

Transport (Title B2-7)

Other measures concerning fisheries and the sea (Title B2-9)

Education, vocational training and youth (Title B3-1)

Culture and audiovisual media (Title B3-2)

Information and communication (Title B3-3)

Other social operations (Title B3-4)

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

Environment (Title B4-3)

Consumer protection (Title B5-1)

Aid for reconstruction (Title B5-2)

Internal market (Title B5-3)

Industry (Title B5-4)

Labour market and technological innovation (Title B5-5)

Statistical information (Title B5-6)

Trans-European networks (Title B5-7)

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

Measures to combat fraud and support expenditure (Chapter B5-90, B5-91
and B5-95)

130,938

138,316

1,200

130,938

139,516

18,019

15,787

35,411

367,638

93,274

90,177

120,571

27,762

12,719

121,046

19,013

2,208

119,810

83,821

114,445

27,155

445,660

30,825

21,221

19,299

30,192

296,954

100,331

101,055

131,572

30,192

14,196

120,469

18,558

2,839

132,596

42,199

89,781

25,400

402,950

8,001

18,019

15,787

35,411

390,113

105,116

90,177

122,185

27,972

12,719

131,381

19,013

2,208

120,036

93,949

116,134

27,155

451,210

35,384

21,221

19,299

30,192

324,626

106,758

101,055

131,572

30,192

15,196

120,469

18,558

2,839

133,896

42,199

91,781

28,578

402,950

8,001

27,672

6,427

1,000

1,300

2,000

3,178

22,475

11,842

0,000

1,614

0,210

10,335

0,225

10,128

1,690

5,550

4,559

3,154

4,379

3,154

4,379

Subtotal (cid:151) Heading 3

4 454,299

4 799,338

413,849

112,129

4 868,147

4 911,467

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Headings other than (cid:145)Administrative expenditure(cid:146) concern only the Commission

Heading

Payments for the year

Carryovers to the next year

Total

1999

1998

1999

1998

1999

1998

(EUR million)

4. EXTERNAL ACTION

European Development Fund (Title B7-1)

Food aid (Chapter B7-20)

Humanitarian aid (Chapter B7-21)

Cooperation (cid:151) Asia (Chapter B7-30)

Cooperation (cid:151) Latin America (Chapter B7-31)

Cooperation (cid:151) southern Africa & South Africa (Chapter B7-32)

Cooperation (cid:151) Mediterranean countries & the Middle East (Chapter B7-4)

379,535

575,046

288,050

181,631

99,999

333,504

341,771

477,888

236,073

142,817

84,545

421,524

Cooperation (cid:151) Central and Eastern Europe (Chapter B7-50)

1 129,348

1 032,716

European Bank for Reconstruction and Development (Chapter B7-51)

Cooperation (cid:151) new independent States and Mongolia (Chapter B7-52)

Exceptional assistance to Armenia, Georgia and Tajikistan (Chapter B7-53)

Cooperation (cid:151) former Yugoslavia (Chapter B7-54)

Other cooperation measures (Title B7-6)

Democracy and human rights (Title B7-7)

International fisheries agreements (Chapter B7-80)

External aspects of Community policies (Chapter B7-81 to B7-87)

Support expenditure (Chapter B7-95)

5,400

514,635

29,913

228,336

302,048

46,435

271,125

39,354

4,388

399,921

59,205

122,400

281,556

65,938

272,931

59,248

121,037

3,253

7,220

1,750

11,480

16,185

66,900

20,440

15,440

379,535

696,083

291,303

188,851

99,999

335,254

341,771

477,888

241,230

147,345

84,545

489,549

1 129,348

1 074,484

5,400

526,115

46,098

295,236

322,488

61,875

271,125

39,354

4,388

399,921

59,205

144,901

296,506

80,128

272,931

85,243

5,157

4,528

68,025

41,768

22,501

14,950

14,190

25,995

Common foreign and security policy (Chapter B8-0)

27,102

22,392

9,860

0,895

36,962

23,287

Subtotal (cid:151) Heading 4

4 451,461

4 025,313

273,566

198,008

4 725,027

4 223,321

5. ADMINISTRATIVE EXPENDITURE

Staff

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

1 734,545

1 635,714

32,656

508,797

32,086

480,488

6,684

0,842

18,791

5,857

0,348

30,492

1 741,230

1 641,571

33,499

527,588

32,434

510,980

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Headings other than (cid:145)Administrative expenditure(cid:146) concern only the Commission

Heading

Payments for the year

Carryovers to the next year

Total

1999

1998

1999

1998

1999

1998

(EUR million)

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Administration

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

6. RESERVES

Monetary reserve (Title B1-6)

200,576

10,587

6,396

36,979

94,143

51,450

868,738

17,124

304,920

82,289

11,009

5,277

16,218

21,911

4,737

190,768

10,321

6,318

35,339

91,192

50,504

856,361

18,564

307,555

78,555

11,750

6,018

11,259

22,012

4,645

3,074

0,106

0,123

0,189

1,408

1,071

228,431

4,324

85,029

47,482

3,266

1,735

30,064

5,667

6,681

2,252

0,071

0,167

0,359

1,872

0,885

238,439

2,866

236,670

45,600

3,004

1,154

4,843

3,900

1,426

203,651

10,693

6,519

37,168

95,551

52,520

193,020

10,392

6,485

35,698

93,064

51,389

1 097,170

1 094,800

21,448

389,949

129,772

14,275

7,012

46,282

27,578

11,418

21,430

544,225

124,155

14,754

7,172

16,102

25,912

6,071

Subtotal (cid:151) Heading 5

4 008,354

3 849,449

444,971

580,203

4 453,325

4 429,652

Guarantee reserve (Chapter B0-23 and B0-24)

300,069

272,389

300,069

272,389

Emergency aid reserve (Chapter B7-91)

7. COMPENSATION

Compensation (Title B0-5)

Subtotal (cid:151) Heading 6

300,069

272,389

300,069

272,389

Subtotal (cid:151) Heading 7

99,000

99,000

99,000

99,000

Grand total

79 248,856

80 125,846

5 019,165

1 510,765

84 268,022

81 636,611

.

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Headings other than (cid:145)Administrative expenditure(cid:146) concern only the Commission

Heading

Payments for the year

Carryovers to the next year

Total

1999

1998

1999

1998

1999

1998

(EUR million)

Breakdown by institution
Commission

(cid:151) of which: non-differentiated appropriations

(cid:151) of which: differentiated appropriations

Publications Office

European Parliament

Council

Economic and Social Committee

Committee of the Regions

Joint Structure

Court of Justice

Court of Auditors

77 843,786

42 338,845

35 504,941

78 768,472

41 595,995

37 172,477

49,780

813,717

282,866

21,596

11,673

53,197

116,054

56,187

50,650

788,043

269,323

22,071

12,336

46,598

113,204

55,149

4 809,311

373,514

4 435,796

5,166

103,821

50,557

3,373

1,858

30,253

7,075

7,752

1 174,857

659,844

515,013

3,214

267,162

47,852

3,075

1,321

5,202

5,772

2,311

82 653,097

42 712,359

39 940,737

54,947

917,537

333,423

24,969

13,531

83,450

123,129

63,939

79 943,329

42 255,839

37 687,490

53,864

1 055,205

317,175

25,146

13,657

51,800

118,976

57,460

Implementation of Title B6-6 has been underestimated by EUR 52 030,27 (see also summary Vol. 2).

Grand total

79 248,856

80 125,846

5 019,165

1 510,765

84 268,022

81 636,611

C

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1.12.2000

EN

Official Journal of the European Communities

C 343/21

Table 4

APPROPRIATIONS FOR PAYMENTS CARRIED OVER FROM 1998

Not including additional appropriations (third countries, earmarked revenue)

Heading

Headings other than (cid:145)Administrative expenditure(cid:146) concern only the
Commission

1. COMMON AGRICULTURAL POLICY

Carryover from
1998

Payments effected
in 1999

Approps. lapsing
1999

Approps. lapsing
1998

(EUR million)

Market expenditure (Titles B1-1 to B1-3)

413,715

344,811

68,904

Accompanying measures (Titles B1-4 and B1-5)

Subtotal (cid:151) Heading 1

413,715

344,811

68,904

4,931

4,931

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (Chapter B2-10)

FIFG (Chapter B2-11)

ERDF (Chapter B2-12)

ESF (Chapter B2-13)

20,548

20,548

Community initiatives (Chapter B2-14)

130,256

64,382

65,874

Transitional measures, innovation schemes & action against
fraud (Chapter B2-15, B2-16 & B2-18)

54,072

54,072

Cohesion Fund (Title B2-3)

EEA financial mechanism (Title B2-4)

Subtotal (cid:151) Heading 2

204,876

64,382

140,494

3. INTERNAL POLICIES

Research and technological development (subsection B6)

B6-1 Joint Research Centre (cid:151) Staff and resources

B6-2 Joint Research Centre (cid:151) Direct operating appropriations

(cid:151) Scientific and technical support for community policies
(cid:151) EC framework programme 1998-2002

B6-3 Joint Research Centre (cid:151) Direct operating appropriations

(cid:151) EAEC framework programme 1998-2002

B6-4 Joint Research Centre (cid:151) Direct actions (cid:151) Completion of
previous joint and supplementary programmes and other
Joint Research Centre activities

B6-5 Indirect action (shared-cost projects) and concerted actions
(cid:151) completion of earlier projects and other activities

B6-6 Indirect action (cid:151) Shared-cost projects and concerted

actions (cid:151) Fifth framework programme 1999-2002

Total Research and technological development (Subsection B6)

0,097

0,097

C 343/22

EN

Official Journal of the European Communities

1.12.2000

(EUR million)

Heading

Headings other than (cid:145)Administrative expenditure(cid:146) concern only the
Commission

Carryover from
1998

Payments effected
in 1999

Approps. lapsing
1999

Approps. lapsing
1998

Other agricultural operations (Title B2-5)

1,200

1,200

Other regional operations (Title B2-6)

Transport (Title B2-7)

Other measures concerning fisheries and the sea (Title B2-9)

Education, vocational training and youth (Title B3-1)

Culture and audiovisual media (Title B3-2)

Information and communication (Title B3-3)

Other social operations (Title B3-4)

Energy (Title B4-1)

9,992

0,850

9,991

0,242

0,001

0,608

1,593

2,101

0,700

1,848

Euratom nuclear safeguards (Title B4-2)

1,000

0,999

0,001

Environment (Title B4-3)

Consumer proctection (Title B5-1)

Aid for reconstruction (Title B5-2)

Internal market (Title B5-3)

Industry (Title B5-4)

Labour market and technological innovation (Title B5-5)

Statistical information (Title B5-6)

Trans-European networks (Title B5-7)

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

Measures to combat fraud and support expenditure (Chapter
B5-90, B5-91 and B5-95)

1,300

2,000

3,178

1,300

4,530

2,000

0,000

3,178

3,295

4,162

2,862

Subtotal (cid:151) Heading 3

19,520

13,232

6,288

21,188

4. EXTERNAL ACTION

European Development Fund (Title B7-1)

Food aid (Chapter B7-20)

Humanitarian aid (Chapter B7-21)

Cooperation (cid:151) Asia (Chapter B7-30)

Cooperation (cid:151) Latin America (Chapter B7-31)

Cooperation (cid:151) southern Africa & South Africa (Chapter B7-32)

5,157

4,528

2,506

0,171

2,651

4,357

0,913

Cooperation (cid:151) Mediterranean countries & the Middle East
(Chapter B7-4)

68,025

44,999

23,026

1,179

1.12.2000

EN

Official Journal of the European Communities

C 343/23

(EUR million)

Heading

Headings other than (cid:145)Administrative expenditure(cid:146) concern only the
Commission

Carryover from
1998

Payments effected
in 1999

Approps. lapsing
1999

Approps. lapsing
1998

Cooperation (cid:151) Central and Eastern Europe (Chapter B7-50)

41,768

40,686

1,083

European Bank for Reconstruction and Development (Chapter
B7-51)

Cooperation (cid:151) new independent States and Mongolia (Chapter
B7-52)

Exceptional assistance to Armenia, Georgia and Tajikistan
(Chapter B7-53)

Cooperation (cid:151) former Yugoslavia (Chapter B7-54)

Other cooperation measures (Title B7-6)

European initiative for democracy and human rights (Title 7-7)

International fisheries agreements (Chapter B7-80)

22,501

14,950

14,190

22,348

12,668

0,519

0,153

2,282

13,671

External aspects of certain Community policies (Chapters B7-81
to B7-87)

25,995

9,561

16,434

Support expenditure for external policies (Chapter B7-95)

CFSP (Title B8-0)

0,895

0,895

6,516

1,248

2,289

Subtotal (cid:151) Heading 4

198,008

134,352

63,656

12,145

5. ADMINISTRATIVE EXPENDITURE

Staff

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Administration

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

6,443

0,348

3,487

0,274

30,492

27,814

2,252

0,071

0,167

0,359

1,872

0,885

1,739

0,019

0,066

0,293

1,718

0,737

2,956

0,074

2,678

0,513

0,052

0,101

0,065

0,154

0,148

232,660

176,134

56,526

2,866

2,624

236,670

229,929

45,600

3,004

42,500

1,186

0,241

6,741

3,100

1,818

1,425

0,219

3,921

0,381

0,106

0,099

0,160

0,246

0,047

30,531

0,163

17,147

4,781

0,471

C 343/24

EN

Official Journal of the European Communities

1.12.2000

(EUR million)

Heading

Headings other than (cid:145)Administrative expenditure(cid:146) concern only the
Commission

Carryover from
1998

Payments effected
in 1999

Approps. lapsing
1999

Approps. lapsing
1998

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

6. RESERVES

Monetary reserve (Title B1-6)

1,154

4,843

3,900

1,426

0,641

4,258

3,579

1,344

0,512

0,585

0,321

0,082

1,215

0,234

0,199

0,076

Subtotal (cid:151) Heading 5

575,010

498,345

76,665

61,421

Guarantee reserve (Chapter B0-23 and B0-24)

Emergency aid reserve (Chapter B7-91)

7. COMPENSATION

Compensation (Title B0-5)

Subtotal (cid:151) Heading 6

Subtotal (cid:151) Heading 7

Breakdown by institution

Commission

(cid:151) of which: non-differentiated appropriations

(cid:151) of which: differentiated appropriations

Publications Office

European Parliament

Council

Economic and Social Committee

Committee of the Regions

Joint Structure

Court of Justice

Court of Auditors

Grand total

1 411,130

1 055,123

356,008

99,685

1 075,223

652,818

422,405

3,214

267,162

47,852

3,075

1,320

5,201

5,772

2,311

736,399

524,433

211,966

2,899

257,743

44,239

1,206

0,708

4,551

5,297

2,081

338,824

128,386

210,438

0,315

9,419

3,613

1,869

0,613

0,651

0,475

0,230

70,220

36,887

33,333

0,382

21,068

5,162

0,577

1,314

0,394

0,445

0,123

Grand total

1 411,130

1 055,123

356,008

99,685

The amount carried over from 1998 is EUR 1 510 765. The differences can be explained as follows:
1) A difference of EUR ﬂ 3 091 017,95 has been established between the outstanding non-differentiated appropriations carried over from 1998 and the corresponding
payment appropriations (see also summary Vol. 2). This difference is due to the automatic adjustment of the appropriations in line with decommitments and
revaluations in the course of the year.

2) The amount of EUR 96 750 475,43 corresponding to contributions by third parties carried over from 1998 is not included in this table.
3) The amount of appropriations carried over by the Commission must be increased by an amount of EUR 192 080 and corresponds to EFTA’s contribution.

Table 5

APPROPRIATIONS FOR COMMITMENTS FOR 1999

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

1. COMMON AGRICULTURAL POLICY

Market expenditure (Titles B1-1 to B1-3)

37 638,000

37 441,000

400,000

37 841,000

37 288,088

33,094

Accompanying measures (Titles B1-4 and B1-5)

2 597,000

2 597,000

2 597,000

2 588,227

519,818

8,773

Reserve (cid:151) Heading 1

205,000

Subtotal (cid:151) Heading 1

40 440,000

40 038,000

400,000

40 438,000

39 876,314

33,094

528,592

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (Chapter B2-10)

5 164,000

5 233,300

5 233,300

5 110,263

FIFG (Chapter B2-11)

808,000

694,900

694,900

693,827

ERDF (Chapter B2-12)

15 646,000

15 780,600

79,001

8,545

15 868,145

15 429,028

ESF (Chapter B2-13)

9 611,000

9 520,200

9 520,200

8 546,434

Community initiatives (Chapter B2-14)

4 256,000

4 431,700

28,295

20,383

4 480,378

3 692,878

88,117

0,372

439,117

882,275

786,396

34,920

0,130

0,701

0,000

91,492

1,104

1,086

Transitional measures, innovation schemes & action
against fraud (Chapter B2-15, B2-16 & B2-18)

417,000

241,300

241,300

219,533

6,957

14,809

Cohesion Fund (Title B2-3)

3 118,000

3 118,000

11,360

3 129,360

3 129,060

0,300

1,700

EEA financial mechanism (Title B2-4)

5,000

5,000

5,000

5,000

Reserve (cid:151) Heading 2

Subtotal (cid:151) Heading 2

39 025,000

39 025,000

118,656

28,928

39 172,584

36 821,023

2 203,234

148,327

2,916

.

.

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1
2
2
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0

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o
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a
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Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

3. INTERNAL POLICIES

Research and technological development (subsection
B6)

B6-1:

Joint Research Centre (cid:151) Staff and resources

213,791

216,675

34,640

251,314

250,748

0,015

0,551

B6-2:

Joint Research Centre (cid:151) Direct operating
appropriations (cid:151) Scientific and technical
support for community policies (cid:151) EC
framework programme 1998-2002

B6-3:

Joint Research Centre (cid:151) Direct operating
appropriations (cid:151) EAEC framework
programme 1998-2002

B6-4:

Joint Research Centre (cid:151) Direct actions (cid:151)
Completion of previous joint and
supplementary programmes and other Joint
Research Centre activities

B6-5:

Indirect action (shared-cost projects) and
concerted actions (cid:151) completion of earlier
projects and other activities

B6-6:

Indirect action (cid:151) Shared-cost projects and
concerted actions (cid:151) Fifth framework
programme 1999-2002

39,505

36,694

2,549

39,243

34,942

2,534

1,767

11,262

11,190

11,190

10,745

0,431

0,013

107,419

107,419

17,212

90,208

61,798

32,156

93,954

47,466

44,635

1,853

3 244,786

3 129,786

3 129,786

3 104,826

16,462

8,497

Total Research and technological development
(Subsection B6)

3 509,344

3 394,344

206,405

32,156

3 632,906

3 465,939

16,893

137,391

12,683

C

3
4
3
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E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
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s

.

.

1
1
2
2
0
0
0

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

Other agricultural operations (Title B2-5)

145,800

145,800

2,443

148,243

139,854

Other regional operations (Title B2-6)

Transport (Title B2-7)

17,000

21,200

17,000

21,200

17,000

21,200

17,000

21,136

Other measures concerning fisheries and the sea (Title
B2-9)

48,950

55,150

55,150

54,810

Education, vocational training and youth (Title B3-1)

449,728

450,048

29,675

7,010

486,733

477,853

Culture and audiovisual media (Title B3-2)

93,986

108,576

11,975

10,607

131,158

122,994

Information and communication (Title B3-3)

106,240

106,910

Other social operations (Title B3-4)

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

Environment (Title B4-3)

Consumer proctection (Title B5-1)

Aid for reconstruction (Title B5-2)

Internal market (Title B5-3)

Industry (Title B5-4)

151,761

158,511

41,186

16,400

41,186

16,400

178,816

182,846

23,850

2,234

23,850

2,234

0,000

1,126

0,845

1,252

106,910

97,097

159,638

151,377

42,031

16,400

40,583

15,335

184,098

182,907

23,850

2,234

22,349

2,208

135,014

138,397

0,225

0,352

138,975

131,314

92,017

92,017

92,017

92,009

Labour market and technological innovation (Title
B5-5)

209,873

208,973

2,318

2,847

214,138

197,294

Statistical information (Title B5-6)

Trans-European networks (Title B5-7)

23,203

33,003

585,148

585,148

33,003

32,788

0,154

585,302

580,788

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

Measures to combat fraud and support expenditure
(Chapter B5-90, B5-91 and B5-95)

Reserve (cid:151) Heading 3

21,900

42,000

42,000

41,316

6,600

54,850

4,700

6,807

4,700

6,807

4,078

6,706

8,389

0,064

0,340

4,425

1,136

4,554

4,932

0,980

1,065

1,190

1,501

0,026

7,435

0,008

2,181

6,727

0,000

1,038

0,168

0,001

0,225

1,443

10,930

0,042

3,055

0,576

0,622

6,807

2,274

0,301

5,259

2,290

0,300

4,471

0,173

1,459

0,108

Subtotal (cid:151) Heading 3

5 935,101

5 835,101

11,975

252,456

44,963

6 144,493

5 891,030

33,527

149,176

70,761

6,706

.

.

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1
2
2
0
0
0

E
N

O

f
f
i
c
i
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l

J
o
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a
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a
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C
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C

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7

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

4. EXTERNAL ACTION

European Development Fund (Title B7-1)

Food aid (Chapter B7-20)

505,000

505,000

505,000

504,971

0,029

Humanitarian aid (Chapter B7-21)

330,850

726,850

0,037

726,887

726,525

0,037

0,325

Cooperation (cid:151) Asia (Chapter B7-30)

437,840

427,897

Cooperation (cid:151) Latin America (Chapter B7-31)

310,840

310,840

427,897

349,808

310,840

208,468

23,180

57,600

54,909

44,772

Cooperation (cid:151) southern Africa & South Africa
(Chapter B7-32)

Cooperation (cid:151) Mediterranean countries & the Middle
East (Chapter B7-4)

Cooperation (cid:151) Central and Eastern Europe (Chapter
B7-50)

European Bank for Reconstruction and Development
(Chapter B7-51)

Cooperation (cid:151) new independent States and Mongolia
(Chapter B7-52)

Exceptional assistance to Armenia, Georgia and
Tajikistan (Chapter B7-53)

127,500

127,500

127,500

127,500

1 091,500

1 080,650

16,680

1 097,330

1 037,894

44,008

15,428

1 389,700

1 474,390

1,200

1 475,590

1 466,116

0,263

9,211

33,750

33,750

33,750

33,750

429,650

397,144

397,144

397,144

28,320

115,726

1,911

117,637

91,614

Cooperation (cid:151) former Yugoslavia (Chapter B7-54)

221,000

401,310

17,809

419,119

376,127

Other cooperation measures (Title B7-6)

341,400

359,700

0,000

10,684

370,385

354,073

6,375

0,000

9,936

European initiative for democracy and human rights
(Title 7-7)

98,000

98,000

0,138

98,138

94,223

3,915

25,228

39,414

0,795

3,577

C

3
4
3
/
2
8

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
1
2
2
0
0
0

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

International fisheries agreements (Chapter B7-80)

253,200

266,840

266,840

265,535

External aspects of certain Community policies
(Chapters B7-81 to B7-87)

Support expenditure for external policies (Chapter
B7-95)

56,530

111,473

4,613

116,086

93,514

CFSP (Title B8-0)

Reserve (cid:151) Heading 4

30,000

222,760

39,700

14,070

0,075

39,775

14,070

28,860

10,915

1,305

22,572

0,000

14,070

Subtotal (cid:151) Heading 4

5 907,840

6 490,840

0,037

53,109

6 543,986

6 156,121

206,983

0,037

180,845

5. ADMINISTRATIVE EXPENDITURE

Staff

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Administration

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

1 727,209

1 721,359

33,608

33,608

557,627

531,723

201,735

206,084

9,224

5,524

33,499

95,154

54,516

10,853

6,942

37,677

95,791

54,516

1 721,359

1 709,796

33,608

33,527

531,723

527,588

206,084

203,651

10,853

10,693

6,942

37,677

95,791

54,516

6,519

37,168

95,551

52,520

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

1 097,295

1 145,372

8,974

22,000

1 176,346

1 127,860

21,631

21,631

369,424

395,328

135,004

130,655

21,631

21,448

(cid:151)

(cid:151)

(cid:151) 150,000

545,328

539,949

(cid:151)

(cid:151)

130,655

129,772

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

11,563

0,081

4,135

2,433

0,160

0,423

0,509

0,240

1,996

2,745

45,741

0,183

5,378

0,883

(cid:151)

(cid:151)

.

.

1
1
2
2
0
0
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
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i
e
s

C

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9

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

(cid:151) Economic and Social Committee

18,140

16,867

(cid:151) Committee of the Regions

9,233

7,865

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

16,867

14,275

7,865

7,012

(cid:151)

(cid:151)

47,827

19,883

26,399

27,588

27,578

11,499

11,418

(cid:151)

(cid:151)

2,903

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

2,592

0,853

1,545

0,011

0,080

2,903

52,005

47,827

26,551

27,588

11,499

11,499

45,130

2,903

Subtotal (cid:151) Heading 5

4 504,009

4 506,089

8,974

172,000

4 687,063

4 576,210

26,399

2,745

81,709

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Reserve (cid:151) Heading 5

6. RESERVES

Monetary reserve (Title B1-6)

500,000

500,000

500,000

Guarantee reserve (Chapter B0-23 and B0-24)

346,000

346,000

346,000

300,069

500,000

45,931

Emergency aid reserve (Chapter B7-91)

346,000

Reserve (cid:151) Heading 6

7. COMPENSATION

Compensation (Title B0-5)

Reserve (cid:151) Heading 7

Subtotal (cid:151) Heading 6

1 192,000

846,000

846,000

300,069

545,931

Subtotal (cid:151) Heading 7

545,931

Grand total

97 003,949

96 741,030

130,631

261,467

698,999

97 832,127

93 620,767

59,493 2 443,745

151,958 1 556,164

9,622

C

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4
3
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E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
1
2
2
0
0
0

Sectors
Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Breakdown by institution

Commission

Appropriations available

Appropriations carried over to 2000

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropri-
ations
made
available
again

Appro-
priations
relating to
contribu-
tions by
third
parties

Appro-
priations
carried
over from
1998

Commitments
entered into in
1999

Total

Non-diff.
appro-
priations

Differen-
tiated
appropri-
ations

Appropri-
ations
relating to
contribu-
tions by
third
parties

Appro-
priations
lapsing

Memo item
approps. made
available again
in 2000

(EUR million)

95 424,814

95 159,814

130,631

261,467

548,999

96 100,911

91 937,187

33,094 2 443,745

151,958 1 534,926

9,622

(cid:151) of which: non-differentiated appropriations

44 210,873

43 808,873

8,974

422,000

44 239,847

43 069,014

33,094

2,745 1 134,994

(cid:151) of which: differentiated appropriations

51 213,941

51 350,941

130,631

252,493

126,999

51 861,064

48 868,173

2 443,745

149,213

399,932

9,622

European Parliament

Council

Economic and Social Committee

Committee of the Regions

Joint Structure

Court of Justice

Court of Auditors

927,050

927,050

336,739

336,739

27,365

14,757

85,505

27,720

14,807

85,505

121,705

123,380

66,015

66,015

150,000

1 077,050

1 067,537

336,739

333,423

27,720

14,807

85,505

24,969

13,531

57,052

26,399

123,380

123,129

66,015

63,939

9,513

3,316

2,751

1,275

2,054

0,251

2,076

Grand total

97 003,949

96 741,030

130,631

261,467

698,999

97 832,127

93 620,767

59,493 2 443,745

151,958 1 556,164

9,622

1) The amount of the initial budget is increased by the EFTA contribution which comes to EUR 75 414 620,14.
2) The total of the appropriations made available again includes a contribution by EFTA of EUR 106 800,24. The same contribution comes to EUR 806 601,94 for appropriations carried over from 1998.
3) The amount of appropriations cancelled must be increased by an amount of EUR 2 393 655,06 corresponding to the commitments that cannot be carried over under Article 7(1) Fin. Reg.

.

.

1
1
2
2
0
0
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

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3
1

Table 6

APPROPRIATIONS FOR PAYMENTS FOR 1999

Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

1. COMMON AGRICULTURAL POLICY

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

(EUR million)

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

Appro-
priations
lapsing

Market expenditure (Titles B1-1 to B1-3)

37 638,000 37 441,000

413,715 37 854,715 37 192,077

105,305

33,094

Accompanying measures (Titles B1-4 and B1-5)

2 597,000

2 597,000

2 597,000

2 588,227

524,240

8,773

Reserve (cid:151) Heading 1

205,000

Subtotal (cid:151) Heading 1

40 440,000 40 038,000

413,715 40 451,715 39 780,304

105,305

33,094

533,013

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (Chapter B2-10)

3 774,040

3 774,040

482,042

572,042

FIFG (Chapter B2-11)

ERDF (Chapter B2-12)

ESF (Chapter B2-13)

12 702,604 13 988,954

2,820

20,548 14 012,322 11 127,302

2 853,545

7 246,314

7 246,314

7 246,314

7 245,810

3 774,040

3 774,040

572,042

571,949

0,000

0,093

31,475

0,504

Community initiatives (Chapter B2-14)

3 042,000

2 782,000

130,256

2 912,256

2 059,470

733,523

119,263

Transitional measures, innovation schemes & action
against fraud (Chapter B2-15, B2-16 and B2-18)

321,000

209,650

54,072

263,722

169,027

Cohesion Fund (Title B2-3)

2 877,000

1 877,000

1 877,000

1 715,965

3,622

157,692

91,073

3,343

EEA financial mechanism (Title B2-4)

5,000

Reserve (cid:151) Heading 2

Subtotal (cid:151) Heading 2

30 450,000 30 450,000

2,820

204,876 30 657,696 26 663,563

3 748,382

245,751

3. INTERNAL POLICIES

Research and technological development (subsection
B6)

B6-1: Joint Research Centre (cid:151) Staff and resources

216,797

214,797

29,329

244,126

232,708

5,500

0,015

5,903

C

3
4
3
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3
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E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
1
2
2
0
0
0

Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

(EUR million)

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

Appro-
priations
lapsing

B6-2: Joint Research Centre (cid:151) Direct operating
appropriations (cid:151) Scientific and technical
support for Community policies (cid:151) EC
framework programme 1998-2002

B6-3: Joint Research Centre (cid:151) Direct operating

appropriations (cid:151) EAEC framework programme
1998-2002

B6-4: Joint Research Centre (cid:151) Direct actions (cid:151)

Completion of previous joint and supplementary
programmes and other Joint Research Centre
activities

B6-5: Indirect action (shared-cost projects) and

concerted actions (cid:151) Completion of earlier
projects and other activities

B6-6: Indirect action (cid:151) Shared-cost projects and
concerted actions (cid:151) Fifth framework
programme 1999-2002

Total Research and technological development

14,863

16,863

0,209

17,072

11,791

0,208

5,073

4,978

4,978

4,978

4,143

0,345

0,490

29,295

29,295

76,994

106,289

43,976

59,938

2,375

2 034,443

1 923,443

136,108

0,006

2 059,558

1 850,439

9,000

95,764

104,356

738,057

687,697

687,697

431,806

174,450

81,441

(Subsection B6)

3 038,435

2 877,075

242,640

0,006

3 119,721

2 574,864

189,295

155,924

199,637

Other agricultural operations (Title B2-5)

131,700

139,700

1,200

140,900

130,938

Other regional operations (Title B2-6)

22,000

19,500

Transport (Title B2-7)

19,200

19,200

19,500

18,019

19,200

15,787

Other measures concerning fisheries and the sea
(Title B2-9)

35,550

35,750

35,750

35,411

9,962

1,481

3,413

0,339

.

.

1
1
2
2
0
0
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

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o
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s

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Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

(EUR million)

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

Appro-
priations
lapsing

Education, vocational training and youth (Title B3-1)

397,818

376,388

45,657

9,992

432,037

377,629

Culture and audiovisual media (Title B3-2)

97,347

102,637

5,556

12,381

0,850

121,424

99,072

22,475

31,932

11,842

10,510

Information and communication (Title B3-3)

113,590

113,010

Other social operations (Title B3-4)

136,210

134,860

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

Environment (Title B4-3)

Consumer proctection (Title B5-1)

Aid for reconstruction (Title B5-2)

36,326

34,736

15,700

12,900

147,213

139,013

19,450

19,450

2,234

2,234

0,000

0,632

0,210

1,252

113,010

90,177

135,492

120,571

1,026

34,946

27,762

1,000

13,900

13,717

0,000

0,588

0,210

140,264

121,046

9,300

1,035

19,450

19,013

2,234

2,208

22,833

13,307

6,974

0,183

8,883

0,437

0,026

Internal market (Title B5-3)

128,195

134,795

0,225

1,300

136,320

119,810

0,225

16,285

Industry (Title B5-4)

93,950

93,950

93,950

83,821

10,128

0,001

Labour market and technological innovation (Title
B5-5)

135,271

131,271

2,014

2,000

135,286

116,445

1,690

17,151

Statistical information (Title B5-6)

24,779

27,779

3,178

30,957

27,155

Trans-European networks (Title B5-7)

451,990

456,990

456,990

445,660

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

15,900

35,500

Measures to combat fraud and support expenditure
(Chapter B5-90, B5-91 and B5-95)

Reserve (cid:151) Heading 3

6,400

11,550

4,290

1,590

35,500

30,825

3,154

4,290

1,590

5,550

4,559

3,802

5,780

0,116

1,136

1,590

Subtotal (cid:151) Heading 3

5 080,808

4 912,618

5,556

305,012

19,526

5 242,713

4 473,086

219,858

193,990

355,778

C

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E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

4. EXTERNAL ACTION

European Development Fund (Title B7-1)

Food aid (Chapter B7-20)

380,000

380,000

380,000

379,535

0,465

Humanitarian aid (Chapter B7-21)

330,850

706,850

0,037

706,887

575,046

121,000

0,037

10,804

.

.

1
1
2
2
0
0
0

Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

0,243

Cooperation (cid:151) Asia (Chapter B7-30)

291,690

291,690

0,243

5,157

297,090

290,555

Cooperation (cid:151) Latin America (Chapter B7-31)

169,340

189,340

4,528

193,868

181,801

3,010

7,220

Cooperation (cid:151) southern Africa & South Africa
(Chapter B7-32)

Cooperation (cid:151) Mediterranean countries & the Middle
East (Chapter B7-4)

Cooperation (cid:151) Central and Eastern Europe (Chapter
B7-50)

80,000

100,000

100,000

99,999

545,700

370,275

68,025

438,300

378,504

1,750

810,190

1 152,100

41,768

1 193,868

1 170,034

European Bank for Reconstruction and Development
(Chapter B7-51)

5,400

5,400

Cooperation (cid:151) new independent States and Mongolia
(Chapter B7-52)

352,700

537,700

5,400

5,400

537,700

514,635

Exceptional assistance to Armenia, Georgia and
Tajikistan (Chapter B7-53)

27,320

75,674

75,674

29,913

Cooperation (cid:151) former Yugoslavia (Chapter B7-54)

120,000

315,060

22,501

337,561

250,684

11,480

16,185

66,900

(EUR million)

Appro-
priations
lapsing

3,281

4,847

0,001

58,046

23,834

11,585

29,576

19,977

Other cooperation measures (Title B7-6)

277,600

334,160

0,085

14,950

349,195

314,715

20,355

0,085

14,040

European initiative for democracy and human rights
(Title 7-7)

77,100

62,600

14,190

76,790

46,954

15,440

International fisheries agreements (Chapter B7-80)

266,500

276,224

276,224

271,125

External aspects of certain Community policies
(Chapters B7-81 to B7-87)

Support expenditure for external policies (Chapter
B7-95)

64,780

55,506

25,995

81,501

48,915

CFSP (Title B8-0)

Reserve (cid:151) Heading 4

22,950

37,150

130,120

3,701

0,895

38,045

27,997

9,860

3,701

14,396

5,099

32,586

0,188

3,701

Subtotal (cid:151) Heading 4

3 952,240

4 893,430

0,366

198,008

5 091,804

4 585,813

273,200

0,366

232,425

.

.

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5

Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

(EUR million)

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

Appro-
priations
lapsing

5. ADMINISTRATIVE EXPENDITURE

Staff

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Administration

(cid:151) Commission

(cid:151) Publications Office

(cid:151) European Parliament

(cid:151) Council

(cid:151) Economic and Social Committee

(cid:151) Committee of the Regions

(cid:151) Joint Structure

(cid:151) Court of Justice

(cid:151) Court of Auditors

Reserve (cid:151) Heading 5

1 727,209

1 721,359

6,095

1 727,454

1 705,102

33,608

33,608

557,627

531,723

201,735

206,084

9,224

5,524

10,853

6,942

33,499

37,677

95,154

95,791

54,516

54,516

5,842

0,842

0,348

33,956

32,931

30,492

562,214

536,611

18,791

2,252

208,336

202,316

0,071

0,167

0,359

1,872

0,885

10,924

10,607

7,108

6,462

38,036

37,272

97,663

95,861

55,401

52,187

3,074

0,106

0,123

0,189

1,408

1,071

1 097,295

1 145,372

9,832

233,008

1 388,213

1 077,801

222,264

21,631

21,631

369,424

395,328

135,004

130,655

18,140

16,867

9,233

7,865

52,005

47,827

26,551

27,588

11,499

11,499

45,130

2,903

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

2,866

24,497

19,748

4,324

236,670

631,998

534,849

85,029

45,600

176,255

124,789

47,482

3,004

1,154

4,843

3,900

1,426

19,871

12,195

9,019

5,918

52,670

20,476

31,489

25,490

12,925

6,081

2,903

3,266

1,735

3,665

5,667

6,681

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

26,399

(cid:151)

(cid:151)

16,510

0,182

6,812

2,946

0,211

0,523

0,575

0,394

2,144

7,010

81,138

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

(cid:151)

0,425

12,119

3,983

4,409

1,365

2,130

0,332

0,162

2,903

Subtotal (cid:151) Heading 5

4 504,009

4 506,089

9,832

575,010

5 090,932

4 506,697

411,562

26,399

7,010

139,264

C

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

.

.

1
1
2
2
0
0
0

Appropriations available

Appro-
priations
made
available
again

Appro-
priations
relating to
contributions
by third
parties

Appropriations carried over to 2000

(EUR million)

Appro-
priations
carried over
1998

Payments
charged to
1999

Total

Automatic
non-diff.
Appropri-
ations

Non-auto-
matic diff.
and non-
diff.appropri-
ations

Appro-
priations
relating to
contributions
by third
parties

Appro-
priations
lapsing

Subtotal (cid:151) Heading 6

1 192,000

846,000

846,000

300,069

500,000

346,000

300,069

500,000

45,931

545,931

Sectors

Sectors other than (cid:145)Administrative expenditure(cid:146) concern only
the Commission

Initial budget
for 1999

Suppl. and/or
amending
budgets and
transfers

6. RESERVES

Monetary reserve (Title B1-6)

500,000

500,000

Guarantee reserve (Chapter B0-23 and B0-24)

346,000

346,000

Emergency aid reserve (Chapter B7-91)

346,000

Reserve (cid:151) Heading 6

7. COMPENSATION

Compensation (Title B0-5)

Reserve (cid:151) Heading 7

Breakdown by institution

Commission

Subtotal (cid:151) Heading 7

Grand total

85 619,057 85 646,137

8,376

315,210

1 411,137 87 380,860 80 309,533

516,866

4 300,933

201,366

2 052,162

84 039,922 84 064,922

8,376

315,210

1 078,443 85 466,951 78 638,418

338,577

4 274,534

201,366

2 014,056

(cid:151) of which: non-differentiated appropriations

44 210,873 43 808,873

9,832

656,032 44 474,738 42 915,955

338,577

33,094

7,010

1 180,102

(cid:151) of which: differentiated appropriations

39 829,048 40 256,048

8,376

305,378

422,411 40 992,213 35 722,463

4 241,440

194,356

833,954

European Parliament

Council

Economic and Social Committee

Committee of the Regions

Joint Structure

Court of Justice

Court of Auditors

927,050

927,050

336,739

336,739

27,365

14,757

85,505

27,720

14,807

85,505

121,705

123,380

66,015

66,015

267,162

1 194,212

1 071,460

103,821

47,852

384,591

327,105

50,557

3,075

1,320

5,201

5,772

2,311

30,795

16,127

90,706

22,802

12,381

57,748

129,152

121,351

68,326

58,268

3,373

1,858

3,854

7,075

7,752

26,399

18,932

6,929

4,620

1,888

2,705

0,725

2,306

Grand total

85 619,057 85 646,137

8,376

315,210

1 411,137 87 380,860 80 309,533

516,866

4 300,933

201,366

2 052,162

1) The amount of the initial budget is increased by the EFTA contribution which comes to EUR 61 522 384,23.
2) The amount of appropriations carried over includes an EFTA contribution of a total of EUR 192 080.
3) A difference of EUR ﬂ 3 091 017 95 million has been established between the outstanding commitments from non-differentiated appropriations carried over from 1998 and the corresponding payment appropriations (see also

summary Vol. 2). This difference is due to the automatic adjustment of the appropriations in line with decommitments and revaluations in the course of the year.
Implementation of Title B6-6 has been underestimated by EUR 52 030,27 (see also summary Vol. 2).

4)

.

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7

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 1999

CLASSIFICATION BY HEADING IN FINANCIAL PERSPECTIVE

Table 7

Rubriques

Before 1995

1995

1996

1997

1998

1999

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Year in which commitments were contracted

(EUR million)

Totals

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (B2-10)

68,659

1,2

5,960

0,1

89,744

1,6

225,936

4,1

1 134,686

20,5

4 013,052

72,5

5 538,037

FIFG-FISHERIES (B2-11)

17,589

3,3

7,413

1,4

7,778

1,5

13,749

2,6

104,894

19,6

383,281

71,7

534,704

ERDF (B2-12)

ESF (B2-13)

1 237,720

6,1

73,336

0,4

953,624

4,7

1 186,061

5,9

4 655,390

23,1

12 035,781

59,8

20 141,912

299,035

3,3

9,513

0,1

117,699

1,3

771,344

8,5

2 286,633

25,1

5 632,461

61,8

9 116,684

Community initiatives (B2-14)

209,980

3,7

383,483

6,7

525,985

9,2

509,154

8,9

1 010,462

17,6

3 089,389

53,9

5 728,453

Transitional measures, innov. schemes &
action against fraud (B2-15, B2-16 &
B2-18)

147,128

24,6

8,565

1,4

29,136

4,9

76,962

12,9

152,999

25,6

182,189

30,5

596,980

Cohesion Fund (B2-3)

166,973

3,4

211,956

4,3

337,113

6,9

594,616

12,1

1 093,923

22,2

2 513,828

51,1

4 918,408

Sub-total Heading 2

2 147,084

4,6

700,226

1,5

2 061,078

4,4

3 377,822

7,3

10 438,987

22,4

27 849,982

59,8

46 575,179

3. INTERNAL POLICIES

Research (B6)

129,886

2,2

146,027

2,5

380,068

6,5

840,682

14,5

1 502,684

25,9

2 809,019

48,4

5 808,366

Other agricultural operations (B2-5)

13,465

5,0

10,669

4,0

27,858

10,4

31,619

11,9

70,566

26,4

112,627

42,2

266,803

Other regional operations (B2-6)

7,369

51,0

2,543

17,6

0,338

2,3

0,189

1,3

0,008

0,1

4,000

27,7

14,448

Transport (B2-7)

0,026

0,1

0,278

1,2

0,056

0,3

1,774

7,9

5,050

22,5

15,229

67,9

22,413

Fisheries and the sea (B2-9)

0,109

0,1

7,770

7,9

13,310

13,6

26,373

27,0

50,255

51,4

97,817

Education, vocational training, youth
(B3-1)

3,147

0,8

13,663

3,3

36,809

9,0

62,323

15,2

98,233

24,0

195,233

47,7

409,408

Culture and audiovisual media (B3-2)

1,322

1,1

1,545

1,3

2,774

2,4

4,372

3,7

25,872

22,0

81,557

69,4

117,441

C

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o
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r
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a
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o
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t
h
e

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

.

.

1
1
2
2
0
0
0

Rubriques

Before 1995

1995

1996

1997

1998

1999

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Year in which commitments were contracted

(EUR million)

Totals

Information and communication (B3-3)

0,055

0,1

0,842

0,9

3,574

3,9

7,050

7,7

16,892

18,5

62,690

68,8

91,103

Other social operations (B3-4)

3,983

2,4

2,316

1,4

14,642

8,7

17,260

10,3

36,533

21,8

93,128

55,5

167,863

Energy (B4-1)

2,930

3,7

3,205

4,0

6,564

8,2

12,236

15,3

19,642

24,5

35,636

44,4

80,213

Euratom nuclear safeguards (B4-2)

0,517

3,1

0,515

3,1

2,403

14,3

3,044

18,1

10,330

61,5

16,808

Environment (B4-3)

35,811

10,7

28,055

8,4

35,723

10,7

45,498

13,6

67,139

20,0

123,196

36,7

335,422

Consumer protection (B5-1)

0,088

0,4

1,411

6,8

5,366

25,9

13,840

66,8

20,705

Aid for reconstruction (B5-2)

(cid:151)

Internal market (B5-3)

24,518

12,1

8,909

4,4

15,123

7,4

23,340

11,5

36,670

18,0

94,802

46,6

203,362

Industry (B5-4)

1,327

0,8

73,032

44,4

90,095

54,8

164,453

Information market (B5-5)

3,045

1,3

0,762

0,3

2,666

1,2

12,420

5,5

42,947

19,0

164,167

72,6

226,008

Statistical information (B5-6)

0,134

0,4

0,055

0,1

0,825

2,2

2,592

6,9

9,154

24,3

24,937

66,2

37,697

Trans-European networks (B5-7)

137,394

12,6

81,228

7,4

76,739

7,0

167,153

15,3

242,247

22,1

389,701

35,6

1 094,461

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

Measures to combat fraud & support
expend.(B5-91 & B5-95)

0,084

0,2

2,450

6,2

9,422

24,0

27,365

69,6

39,321

0,050

1,4

0,044

1,2

0,121

3,4

0,527

14,6

0,653

18,1

2,219

61,4

3,616

Subtotal (cid:151) Heading 3

364,460

4,0

300,768

3,3

612,337

6,6

1 248,606

13,5

2 291,529

24,9

4 400,027

47,7

9 217,728

4. EXTERNAL ACTION

Food aid (B7-20)

Humanitarian aid (B7-21)

21,702

1,8

87,282

7,3

102,718

8,5

196,540

16,3

312,566

26,0

482,543

40,1

1 203,350

0,115

0,0

15,786

3,2

16,482

3,3

88,664

18,0

372,435

75,5

493,482

Cooperation (cid:151) Asia (B7-30)

360,495

17,8

304,012

15,0

287,128

14,2

349,123

17,3

383,285

18,9

338,595

16,7

2 022,639

Cooperation (cid:151) Latin America (B7-31)

192,091

16,2

156,090

13,2

188,912

16,0

216,343

18,3

223,981

18,9

205,894

17,4

1 183,311

.

.

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2
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0

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Rubriques

Before 1995

1995

1996

1997

1998

1999

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Year in which commitments were contracted

(EUR million)

Totals

Cooperation (cid:151) southern Africa and South
Africa (B7-32)

Cooperation (cid:151) Mediterranean countries
(B7-4)

Cooperation Central and Eastern Europe
(B7-50)

European Bank for Reconstruction and
Development (B7-51)

Cooperation (cid:151) New independent states
(B7-52)

Aid for Armenia, Georgia and Tajikistan
(B7-53)

9,547

2,3

39,424

9,4

57,865

13,8

92,842

22,1

93,141

22,2

127,500

30,3

420,318

269,921

8,3

173,319

5,3

240,535

7,4

709,331

21,7

922,594

28,2

950,417

29,1

3 266,118

85,155

2,6

118,557

3,6

310,084

9,5

513,980

15,7

852,074

26,0

1 397,450

42,6

3 277,301

101,232

6,9

114,852

7,9

216,079

14,8

267,425

18,3

380,224

26,1

377,976

25,9

1 457,789

0,675

1,0

0,965

1,5

0,156

0,2

62,545

97,2

64,341

23,963

41,5

33,750

58,5

57,713

Cooperation (cid:151) ex-Yugoslavia (B7-54)

0,165

0,0

46,615

8,0

119,674

20,4

118,976

20,3

300,833

51,3

586,263

Other cooperation measures (B7-6)

40,778

6,0

38,759

5,7

67,409

9,9

103,072

15,1

156,447

23,0

275,200

40,4

681,664

Initiative for democracy and human rights
(B7-7)

2,585

1,4

5,223

2,9

11,753

6,5

19,039

10,5

49,167

27,2

92,903

51,4

180,670

International fisheries agreements (B7-80)

7,402

29,5

0,691

2,7

4,992

19,9

0,573

2,3

9,008

35,9

2,462

9,8

25,128

External aspects of certain policies (B7-81
to B7-87)

Support expenditure (B7-95)

23,477

12,9

9,404

5,2

14,288

7,8

23,720

13,0

27,746

15,2

83,393

45,8

182,028

0,030 100,0

0,030

Common foreign and security policy (B8-0)

4,224

19,4

3,530

16,2

9,010

41,4

4,974

22,9

21,738

Subtotal (cid:151) Heading 4

1 114,384

7,4

1 048,568

6,9

1 569,352

10,4

2 631,704

17,4

3 651,003

24,1

5 108,871

33,8

15 123,882

Grand total

3 625,928

5,1

2 049,563

2,9

4 242,767

6,0

7 258,132

10,2

16 381,519

23,1

37 358,880

52,7

70 916,788

These outstanding commitments do not include contributions by third parties in heading 5 (EUR 4,513 million) or appropriations for re-use carried over from 1998 (EUR 10,17 million).
The total comes to EUR 70 931,479 million. This remark also applies to Tables 8 to 10.

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4
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1.12.2000

EN

Official Journal of the European Communities

C 343/41

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 1999

PAYMENTS SINCE INITIAL COMMITMENT

Table 8

Heading

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (B2-10)

FIFG-FISHERIES (B2-11)

ERDF (B2-12)

ESF (B2-13)

(EUR million)

Initial commit-
ments including
decommitments
and revaluations

Total payments
since initial
commitment

Amounts still to
be paid at
31.12.1999

8 256,637

2 718,600

5 538,037

1 226,662

691,958

534,704

41 126,515

20 984,603

20 141,912

19 301,396

10 184,712

9 116,684

Community initiatives (B2-14)

10 878,341

5 149,887

5 728,454

Transitional measures, innov. schemes & action against fraud
(B2-15, B2-16 & B2-18)

1 318,463

721,483

596,980

Cohesion Fund (B2-3)

8 280,062

3 361,654

4 918,408

Sub-total Heading 2

90 388,076

43 812,897

46 575,179

3. INTERNAL POLICIES

Research and technological development (B6)

12 832,300

7 023,934

5 808,366

Other agricultural operations (B2-5)

590,878

324,075

266,803

Other regional operations (B2-6)

Transport (B2-7)

Fisheries and the sea (B2-9)

99,031

38,836

164,678

84,583

16,423

66,860

Education, vocational training, youth (B3-1)

1 212,235

802,827

Culture and audiovisual media (B3-2)

Information et communication (B3-3)

344,100

226,658

214,390

123,287

14,448

22,413

97,818

409,408

117,442

91,103

Other social operations (B3-4)

384,483

216,620

167,863

Energy (B4-1)

Euratom nuclear sagfeguards (B4-2)

Environment (B4-3)

Consumer protection (B5-1)

Internal market (B5-3)

Industry (B5-4)

Information market (B5-5)

Statistical information (B5-6)

142,195

37,556

61,982

20,748

80,213

16,808

734,777

399,354

335,423

47,403

26,699

478,825

275,463

181,177

16,723

347,614

121,606

63,360

25,663

20,704

203,362

164,454

226,008

37,697

Trans-European networks (B5-7)

2 063,147

968,685

1 094,462

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

Measures to combat fraud (B5-9)

71,714

9,712

32,393

6,096

39,321

3,616

Subtotal (cid:151) Heading 3

20 058,409

10 840,681

9 217,729

C 343/42

EN

Official Journal of the European Communities

1.12.2000

Heading

4. EXTERNAL ACTION

Food aid (B7-20)

Humanitarian aid (B7-21)

Cooperation (cid:151) Asia (B7-30)

(EUR million)

Initial commit-
ments including
decommitments
and revaluations

Total payments
since initial
commitment

Amounts still to
be paid at
31.12.1999

2 120,729

1 496,415

917,378

1 002,933

1 203,351

493,482

3 731,687

1 709,048

2 022,639

Cooperation (cid:151) Latin America (B7-31)

2 187,335

1 004,024

1 183,311

Cooperation (cid:151) southern Africa and South Africa (B7-32)

669,593

249,275

420,318

Cooperation (cid:151) Mediterranean countries (B7-4)

4 496,339

1 230,221

3 266,118

Cooperation Central and Eastern Europe (B7-50)

7 990,395

4 713,094

3 277,301

European Bank for Reconstruction and Development (B7-51)

67,500

9,788

57,712

Cooperation (cid:151) New independent states (B7-52)

3 668,887

2 211,099

1 457,788

Aid for Armenia, Georgia and Tajikistan (B7-53)

Cooperation (cid:151) ex-Yugoslavia (B7-54)

Other cooperation measures (B7-6)

Initiative for democracy and human rights (B7-7)

International fisheries agreements (B7-80)

External aspects of certain policies (B7-81 to B7-87)

Support expenditure (B7-95)

Common foreign and security policy (B8-0)

68,398

1 063,779

1 304,831

364,514

105,675

394,581

0,115

67,735

4,058

477,516

623,166

183,844

80,548

212,553

0,085

45,997

64,340

586,263

681,665

180,670

25,127

182,028

0,030

21,738

Subtotal (cid:151) Heading 4

29 798,510

14 674,628

15 123,882

Grand total

140 244,995

69 328,206

70 916,790

1.12.2000

EN

Official Journal of the European Communities

C 343/43

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 1999

Table 9

Heading

2. STRUCTURAL OPERATIONS

EAGGF-Guidance (B2-10)

FIFG-FISHERIES (B2-11)

ERDF (B2-12)

ESF (B2-13)

Community initiatives (B2-14)

Transitional measures, innov. schemes & action against fraud
(B2-15, B2-16 & B2-18)

Cohesion Fund (B2-3)

(EUR million)

Initial commit-
ments including
decommitments
and revaluations

Total payments
since initial
commitment

Amounts still to
be paid at
31.12.1999

4 024,353

4 024,353

562,976

562,976

12 204,815

12 204,815

5 670,305

5 670,305

1 869,320

1 869,320

502,412

502,412

1 051,985

1 051,985

3. INTERNAL POLICIES

Research (B6)

Other agricultural operations (B2-5)

Other regional operations (B2-6)

Transport (B2-7)

Fisheries and the sea (B2-9)

Sub-total Heading 2

25 886,167

25 886,167

2 346,498

2 346,498

93,777

24,972

13,582

7,441

93,777

24,972

13,582

7,441

Education, vocational training, youth (B3-1)

263,345

263,345

Culture and audiovisual media (B3-2)

131,873

131,873

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)

96,443

95,016

21,984

14,183

47,704

17,920

2,208

96,443

95,016

21,984

14,183

47,704

17,920

2,208

112,675

112,675

84,479

84,479

122,045

122,045

27,767

27,767

327,821

327,821

10,906

1,815

10,906

1,815

Subheading (cid:151) Heading 3

3 864,455

3 864,455

C 343/44

EN

Official Journal of the European Communities

1.12.2000

Heading

4. EXTERNAL ACTION

Food aid (B7-20)

Humanitarian aid (B7-21)

Cooperation (cid:151) Asia (B7-30)

Cooperation (cid:151) Latin America (B7-31)

Cooperation (cid:151) southern Africa and South Africa (B7-32)

Cooperation (cid:151) Mediterranean countries (B7-4)

Cooperation (cid:151) Central and Eastern Europe (B7-50)

Cooperation (cid:151) New independent states (B7-52)

Aid for Armenia, Georgia and Tajikistan (B7-53)

Cooperation (cid:151) ex-Yugoslavia (B7-54)

Other cooperation measures (B7-6)

Initiative for democracy and human rights (B7-7)

International fisheries agreements (B7-80)

Other external aspects (B7-81 to B7-87)

Common foreign and security policy (B8-0)

(EUR million)

Initial commit-
ments including
decommitments
and revaluations

Total payments
since initial
commitment

Amounts still to
be paid at
31.12.1999

226,640

538,723

39,037

61,124

60,747

309,928

770,636

172,980

28,703

53,855

317,383

13,453

267,668

30,274

2,991

226,640

538,723

39,037

61,124

60,747

309,928

770,636

172,980

28,703

53,855

317,383

13,453

267,668

30,274

2,991

Subtotal (cid:151) Heading 4

2 894,143

2 894,143

Grand total

32 644,765

32 644,765

1.12.2000

EN

Official Journal of the European Communities

C 343/45

Table 10

COMMITMENTS OUTSTANDING AT 31 DECEMBER 1999

MOVEMENTS SINCE INITIAL COMMITMENT

(including commitments cleared in 1999)

EAGGF-GUIDANCE (B2-10)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

607,632
108,939

343,900

2 034,418

4 075,838

5 110,263

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

429,843

18,969
43,257

60,899
8,583

71,446

7,699
39,495

82,550

3,899
9,344

55,826

17,663
2,300

44,334

273,775

1 036,976

497,731

826,351

2 114,800

1 097,211

Total

12 280,990

6 742,953

429,843

62,226

140,928

403,519

1 932,397

3 774,040

FIFG-FISHERIES (B2-11)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

68,639
122,223

109,587

345,179

450,183

693,827

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

18,461

3,887
35,981

4,222
2,296

26,839

5,588
43,243

46,163

164,553

10,889
14,163

15,126

91,346

200,247

8,005
19,128

13,681

75,531

145,042

310,546

Total

1 789,638

1 254,934

18,461

39,868

33,357

259,546

331,770

571,933

(EUR million)

Amounts still to be paid
at 31.12.1999

68,659
5,960

89,744

225,936

1 134,686

4 013,052

5 538,037

Amounts still to be paid
at 31.12.1999

17,589
7,413

7,778

13,749

104,894

383,281

534,704

ERDF (B2-12)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

5 192,946
1 767,253

6 624,251

10 277,210

14 040,642

15 429,028

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

3 144,807

321,688
798,899

119,612
572,240

171,599
127,830

50,182
38,123

2 039,880

2 392,473

627,183

147,338
156,825

611,091

2 877,617

4 341,479

1 872,053

4 438,504

4 946,749

Amounts still to be paid
at 31.12.1999

1 237,720
73,336

953,624

1 186,061

4 655,390

3 144,807

1 120,587

2 731,732

5 569,520

9 495,470 11 127,302

3 393,247

12 035,781

Total

53 331,330

33 189,418

20 141,912

These outstanding commitments do not include the differentiated appropriations in Heading 5 (EUR 4,513 million) or the appropriations for re-use carried over from
1998 (EUR 10,17 million). The total comes to EUR 70 931,479 million.

C 343/46

EN

Official Journal of the European Communities

ESF (B2-13)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 637,739
72,233

952,479

5 153,618

8 609,199

8 546,434

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

1 009,519

120,909
32,159

51,935
1,585

53,319
4,343

49,599
5,727

565,587

100,852

119,598

53,423
18,906

48,742

1 508,245

1 679,720

1 194,310

3 306,110

3 016,456

2 913,973

Total

24 971,701

15 855,017

1 009,519

153,068

619,108

1 666,758

5 160,754

7 245,810

COMMUNITY INITIATIVES (B2-14)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 303,365
1 566,483

2 003,372

1 603,552

2 578,012

3 692,878

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

820,447

74,994
552,325

24,629
76,847

690,677

37,302
98,452

161,911

603,391

62,641
251,639

268,963

277,780

957,723

73,372
203,736

355,835

213,227

609,828

603,489

Total

12 747,661

7 019,208

820,447

627,319

792,153

901,057

1 818,746

2 059,486

TRANSITIONAL MEASURES, INNOVATION SCHEMES AND ACTION AGAINST FRAUD (B2-15, B2-16 AND B2-18)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

954,262
39,109

119,392

239,084

249,494

219,533

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

624,835

88,710
15,921

46,810
5,351

30,605

3,381
3,664

28,388

70,549

19,438
1,989

22,099

49,668

43,460

23,960
3,620

9,164

41,905

53,034

37,344

Total

1 820,875

1 223,895

624,835

104,631

82,766

105,981

136,654

169,027

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

299,035
9,513

117,699

771,344

2 286,633

5 632,461

9 116,684

Amounts still to be paid
at 31.12.1999

209,980
383,483

525,985

509,154

1 010,462

3 089,389

5 728,453

Amounts still to be paid
at 31.12.1999

147,128
8,565

29,136

76,962

152,999

182,189

596,980

1.12.2000

EN

Official Journal of the European Communities

COHESION FUND (B2-3)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

791,855
841,548

1 221,155

1 352,752

1 995,676

3 129,060

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

180,716

171,492
123,764

117,986
118,495

268,822

56,285
157,987

221,718

248,909

49,192
118,991

181,395

216,786

465,138

49,212
110,356

212,108

292,441

436,616

615,232

Total

9 332,047

4 413,638

180,716

295,255

505,304

684,898

1 031,501

1 715,965

RESEARCH AND TECHNOLOGICAL DEVELOPMENT (B6)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 157,312
1 536,527

2 479,477

3 067,191

3 472,641

3 465,649

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

403,023

215,030
254,213

161,889
381,075

838,253

107,032
383,537

473,330

994,997

61,969
233,241

469,518

639,933

1 178,737

78,483
138,434

318,308

591,580

791,220

656,630

Total

15 178,798

9 370,433

403,023

469,243

1 381,218

1 958,895

2 583,399

2 574,655

OTHER AGRICULTURAL OPERATIONS (B2-5)

Initial commitments including
decommitments and
revaluations

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

38,576
109,294

114,718

138,147

144,067

139,854

684,655

6,455

8,055
26,172

1,912
15,872

9,089

1,839
44,199

14,624

44,841

0,931
6,791

45,842

17,005

43,287

5,919
5,591

17,305

44,682

30,214

27,227

6,455

34,226

26,873

105,503

113,856

130,938

417,852

C 343/47

(EUR million)

Amounts still to be paid
at 31.12.1999

166,973
211,956

337,113

594,616

1 093,923

2 513,828

4 918,409

Amounts still to be paid
at 31.12.1999

129,886
146,027

380,068

840,682

1 502,684

2 809,019

5 808,366

Amounts still to be paid
at 31.12.1999

13,465
10,669

27,858

31,619

70,566

112,627

266,803

C 343/48

EN

Official Journal of the European Communities

OTHER REGIONAL OPERATIONS (B2-6)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

67,244
20,375

1,210

1,047

17,126

17,000

124,003

TRANSPORT (B2-7)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

0,063
0,830

1,445

11,272

17,672

21,136

52,418

FISHERIES AND THE SEA (B2-9)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

1,734

14,708

44,625

56,242

54,810

172,118

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

44,139

6,941
0,742

3,563
10,727

0,363

4,566
4,614

0,444

0,036

0,582
1,225

0,064

0,474

13,057

44,139

7,682

14,653

9,660

15,402

0,085
0,524

0,349

4,061

13,000

18,019

109,555

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

0,035
0,450

0,002
0,082

0,275

0,356

3,151

0,020

0,151

2,713

6,983

0,607

3,634

5,639

5,907

0,000

0,485

0,359

3,507

9,867

15,787

30,005

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

7,369
2,543

0,338

0,189

0,008

4,000

14,448

Amounts still to be paid
at 31.12.1999

0,026
0,278

0,056

1,774

5,050

15,229

22,413

Amounts still to be paid
at 31.12.1999

1,305

0,034

0,025

3,071

5,417

0,038

1,636

23,801

3,563

0,000

1,305

0,034

8,514

29,038

74,301

0,223

2,232

2,097

26,306

4,555

35,411

0,109

7,770

13,310

26,373

50,255

97,817

1.12.2000

EN

Official Journal of the European Communities

EDUCATION, VOCATIONAL TRAINING AND YOUTH (B3-1)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

39,053
85,262

226,522

266,575

380,315

477,853

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

27,916

6,803
46,143

0,955
23,796

136,517

0,070
0,857

39,721

173,738

0,160
0,042

2,563

18,665

210,597

0,002
0,762

10,912

11,848

71,484

3,147
13,663

36,809

62,323

98,233

282,620

195,233

Total

1 475,580

1 066,172

409,408

27,916

52,946

161,268

214,386

232,027

377,629

C 343/49

(EUR million)

Amounts still to be paid
at 31.12.1999

CULTURE AND AUDIOVISUAL (B3-2)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

51,338
33,094

66,382

76,403

125,761

122,994

475,972

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

18,232

28,292
19,317

0,036
2,661

28,350

2,444
7,270

25,317

37,235

0,033
0,491

6,717

23,736

59,332

18,232

47,609

31,046

72,267

90,310

0,979
1,810

3,224

11,060

40,557

41,437

99,066

1,322
1,545

2,774

4,372

25,872

81,557

117,441

INFORMATION AND COMMUNICATION (B3-3)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

0,614
9,758

37,451

63,681

102,233

97,097

310,833

0,232

0,236
4,168

0,008
2,686

15,012

0,977

15,003

25,648

0,025
1,075

2,955

21,993

39,538

0,232

4,404

17,706

41,629

65,586

219,730

0,057
0,010

0,907

8,989

45,803

34,407

90,173

0,055
0,842

3,574

7,050

16,892

62,690

91,103

358,531

Payments

C 343/50

EN

Official Journal of the European Communities

OTHER SOCIAL OPERATIONS (B3-4)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

32,448
10,235

51,903

112,736

120,798

151,377

479,499

ENERGY (B4-1)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

17,332
12,705

25,763

35,177

32,620

40,583

164,179

EURATOM NUCLEAR SAFEGUARDS (B4-2)

Initial commitments including
decommitments and
revaluations

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

21,761

0,796
2,647

5,640
3,196

13,153

0,227
0,891

16,871

33,569

0,009
0,751

3,980

44,037

43,541

0,031
0,435

3,257

17,871

40,724

58,250

21,761

3,443

21,989

51,557

92,318

120,568

311,636

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

3,983
2,316

14,642

17,260

36,533

93,128

167,863

Amounts still to be paid
at 31.12.1999

7,409

1,468
2,759

1,974
1,842

2,477

1,064
2,211

8,842

4,349

0,858
1,412

5,077

12,271

2,191

7,409

4,227

6,292

16,466

21,810

83,967

Payments

1,630
1,276

2,803

6,320

10,786

4,947

27,762

2,930
3,205

6,564

12,236

19,642

35,636

80,213

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

7,409

3,593

10,724

14,678

15,335

51,739

1,737

2,306

0,622

1,196

1,348

4,180

1,123

0,680

3,257

4,763

0,530

0,427

0,883

6,872

5,005

0,000

1,737

2,929

6,724

9,823

13,717

34,931

0,517

0,515

2,403

3,044

10,330

16,808

1.12.2000

EN

Official Journal of the European Communities

ENVIRONMENT (B4-3)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

143,199
97,840

108,449

110,906

138,895

183,191

782,480

CONSUMER PROTECTION (B5-1)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

0,090
0,272

7,831

15,595

19,187

22,349

65,323

AID FOR RECONSTRUCTION (B5-2)

Initial commitments including
decommitments and
revaluations

1999

Total

2,208

2,208

INTERNAL MARKET (B5-3)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

121,051
43,645

70,886

86,958

137,647

131,314

591,500

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

36,682

28,954
10,709

12,729
28,407

22,212

11,939
11,985

26,451

33,584

11,241
9,660

11,608

18,628

51,148

5,842
9,024

12,455

13,197

20,607

59,995

36,682

39,663

63,347

83,959

102,286

121,120

447,058

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

0,090
0,036

0,139

1,322

3,803

4,606

0,083

2,351

6,970

6,207

0,015

0,267

2,608

7,613

8,509

0,000

0,126

1,461

8,408

15,611

19,013

44,619

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

C 343/51

(EUR million)

Amounts still to be paid
at 31.12.1999

35,811
28,055

35,723

45,498

67,139

123,196

335,422

Amounts still to be paid
at 31.12.1999

0,000
0,000

0,088

1,411

5,366

13,840

20,705

Amounts still to be paid
at 31.12.1999

0,000

0,000

0,000

0,000

2,208

Payments

2,208

2,208

0,000

0,000

(cid:114) 1994

1995

1996

1997

1998

1999

52,385

13,574
4,675

11,047
15,036

17,579

8,674
6,825

20,385

21,189

7,263
4,993

12,311

24,141

48,648

3,589
3,206

5,488

18,288

52,329

36,512

52,385

18,249

43,662

57,073

97,355

119,413

388,138

Amounts still to be paid
at 31.12.1999

24,518
8,909

15,123

23,340

36,670

94,802

203,362

C 343/52

EN

Official Journal of the European Communities

INDUSTRY (B5-4)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1996

1997

1998

1999

Total

8,063
0,307

82,122

83,155

92,009

265,656

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

4,835

0,800

0,601
0,221

0,008
0,086

0,424

0,068

9,437

0,969

4,835

0,800

0,822

0,094

10,830

72,685

9,154

1,914

83,821

LABOUR MARKET AND TECHNOLOGICAL INNOVATION (B5-5)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

30,043
10,146

13,177

39,166

179,833

197,294

469,659

STATISTICAL INFORMATION (B5-6)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994

1995

1996

1997

1998

1999

24,061

2,674
3,515

0,215
4,419

1,323

0,020
1,205

4,654

6,852

0,028
0,112

2,758

14,521

60,850

0,133

1,776

5,373

76,036

33,127

24,061

6,189

5,956

12,731

78,269

116,445

243,651

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

101,202

Payments

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

1,327
0,000

0,000

73,032

90,095

164,453

Amounts still to be paid
at 31.12.1999

3,045
0,762

2,666

12,420

42,947

164,167

226,008

Amounts still to be paid
at 31.12.1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

1,649
2,932

6,300

18,247

29,210

32,788

91,127

1,034

0,187
2,024

0,069
0,132

0,606

0,012
0,464

1,999

4,380

0,009
0,016

1,007

7,764

6,570

1,034

2,211

0,808

6,855

15,367

53,430

0,204
0,240

1,862

3,512

13,486

7,851

27,155

0,134
0,055

0,825

2,592

9,154

24,937

37,697

1.12.2000

EN

Official Journal of the European Communities

TRANS-EUROPEAN NETWORKS (B5-7)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

465,005
183,801

232,856

383,158

545,359

580,788

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

180,927

1,549
65,453

16,870
8,068

84,717

36,843
9,699

23,202

121,644

53,758
11,981

18,719

46,403

171,015

37,666
7,372

29,480

47,958

132,098

191,087

Total

2 390,968

1 296,506

180,927

67,002

109,654

191,388

301,876

445,660

C 343/53

(EUR million)

Amounts still to be paid
at 31.12.1999

137,394
81,228

76,739

167,153

242,247

389,701

1 094,461

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

Initial commitments including
decommitments and
revaluations

1995
1996

1997

1998

1999

Total

0,014
0,174

14,404

26,713

41,316

82,621

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

0,009

0,066

2,306

7,651

2,442

0,000

0,000

0,009

2,372

10,094

0,005
0,025

1,996

14,849

13,951

30,825

0,000
0,084

2,450

9,422

27,365

39,321

MEASURES TO COMBAT FRAUD AND SUPPORT EXPENDITURE (B5-9)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

0,159
0,083

0,655

2,970

3,581

4,078

11,527

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

0,078

0,023
0,018

0,008
0,021

0,396

0,056

1,280

0,082

0,573

1,839

0,078

0,041

0,425

1,335

2,495

7,911

0,050
0,044

0,121

0,527

0,653

2,219

3,616

0,591

1,088

1,858

3,537

43,300

Payments

C 343/54

EN

Official Journal of the European Communities

FOOD AID (B7-20)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

131,299
305,357

357,882

477,159

570,700

504,971

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

38,881

38,905
64,854

16,534
77,510

47,871

10,122
38,687

106,104

86,925

3,492
22,738

54,543

104,930

52,478

1,663
14,287

46,646

88,764

205,655

22,428

Total

2 347,369

1 144,018

38,881

103,759

141,915

241,838

238,180

379,444

HUMANITARIAN AID (B7-21)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

38,419
142,523

304,125

350,090

473,456

726,525

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

36,249
33,263

1,644
88,507

56,987

0,096
18,385

184,642

131,986

0,430
1,781

38,575

153,348

220,716

0,471

8,135

48,275

164,076

354,089

0,000

69,512

147,138

335,109

414,851

575,046

Total

2 035,138

1 541,656

COOPERATION WITH ASIAN DEVELOPING COUNTRIES (B7-30)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 641,477
471,557

442,005

430,203

435,674

349,808

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

467,712

180,856
5,687

237,898
30,226

16,412

175,511
41,577

41,367

11,363

104,093
44,105

55,461

40,438

4,826

114,913
45,951

41,637

29,279

47,563

11,213

Total

3 770,724

1 748,086

467,712

186,542

284,536

269,818

248,922

290,555

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

21,702
87,282

102,718

196,540

312,566

482,543

1 203,350

Amounts still to be paid
at 31.12.1999

0,000
0,115

15,786

16,482

88,664

372,435

493,482

Amounts still to be paid
at 31.12.1999

360,495
304,012

287,128

349,123

383,285

338,595

2 022,639

1.12.2000

EN

Official Journal of the European Communities

COOPERATION WITH LATIN AMERICAN DEVELOPING COUNTRIES (B7-31)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

927,494
288,900

284,307

283,505

255,785

208,468

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

306,512

107,799
5,446

112,195
27,787

9,158

92,696
34,764

25,655

6,777

63,553
27,871

26,249

31,278

5,606

52,648
36,942

34,333

29,108

26,197

2,574

Total

2 248,459

1 065,148

306,512

113,245

149,140

159,893

154,557

181,801

COOPERATION WITH THE COUNTRIES OF SOUTHERN AFRICA AND SOUTH AFRICA (B7-32)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

100,276
118,257

129,211

127,596

127,500

127,500

730,341

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

57,042

12,511
4,585

5,128
17,185

2,549

9,710
24,315

11,306

0,200

3,533
16,209

12,578

20,186

12,985

2,805
16,540

44,912

14,368

21,375

57,042

17,096

24,862

45,531

65,492

100,000

COOPERATION WITH MEDITERRANEAN THIRD COUNTRIES (B7-4)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 008,231
375,429

376,169

948,790

1 059,753

1 037,894

(cid:114) 1994

1995

1996

1997

1998

1999

343,366

141,496
8,499

82,315
29,081

5,401

68,105
60,226

12,313

46,282

59,480
61,332

82,286

76,202

85,263

43,549
42,973

35,634

116,974

51,896

87,478

Total

4 806,267

1 540,149

343,366

149,995

116,796

186,926

364,563

378,504

310,023

Payments

C 343/55

(EUR million)

Amounts still to be paid
at 31.12.1999

192,091
156,090

188,912

216,343

223,981

205,894

1 183,311

Amounts still to be paid
at 31.12.1999

9,547
39,424

57,865

92,842

93,141

127,500

420,318

Amounts still to be paid
at 31.12.1999

269,921
173,319

240,535

709,331

922,594

950,417

3 266,118

C 343/56

EN

Official Journal of the European Communities

COOPERATION WITH CENTRAL AND EASTERN EUROPEAN COUNTRIES (B7-50)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

3 048,305
1 015,871

1 067,180

1 044,736

1 118,823

1 466,116

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

1 158,725

630,707
34,373

484,434
169,949

60,082

371,578
197,984

127,771

56,529

255,811
274,268

279,817

185,381

26,288

61,895
220,740

289,426

288,846

240,461

68,666

Total

8 761,032

5 483,731

1 158,725

665,080

714,464

753,862

1 021,565

1 170,034

EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT (B7-51)

Initial commitments including
decommitments and
revaluations

1998
1999

Total

33,750
33,750

67,500

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

4,388

5,400

0,000

0,000

0,000

0,000

4,388

5,400

COOPERATION WITH THE NEW INDEPENDENT STATES (B7-52)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1 508,183
458,189

521,242

485,677

471,433

397,144

(cid:114) 1994

1995

1996

1997

1998

1999

418,417

312,649
17,462

274,990
54,380

11,829

196,217
111,638

57,313

10,334

129,940
76,780

102,215

78,564

16,714

74,737
83,077

133,805

129,353

74,495

19,168

Total

3 841,867

2 384,079

418,417

330,111

341,199

375,502

404,215

514,635

AID FOR ARMENIA, GEORGIA AND TAJIKISTAN (B7-53)

9,788

Payments

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

85,155
118,557

310,084

513,980

852,074

1 397,450

3 277,301

Amounts still to be paid
at 31.12.1999

23,963
33,750

57,713

Amounts still to be paid
at 31.12.1999

101,232
114,852

216,079

267,425

380,224

377,976

1 457,789

Amounts still to be paid
at 31.12.1999

Initial commitments including
decommitments and
revaluations

1995
1996

1998

1999

Total

1,806
3,252

0,430

91,614

97,101

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

0,699
0,016

0,160
1,230

0,124
0,470

0,150

0,000

0,000

0,715

1,390

0,744

32,761

0,149
0,571

0,124

29,069

29,913

0,675
0,965

0,156

62,545

64,341

1.12.2000

EN

Official Journal of the European Communities

COOPERATION WITH FORMER YUGOSLAVIA (B7-54)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

1,819
11,808

244,076

243,321

240,481

376,127

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

0,248

0,447
2,772

62,227

0,176
8,174

60,142

13,319

0,756
0,475

27,355

55,985

48,611

0,193
0,222

47,738

54,343

72,894

75,294

Total

1 117,634

531,371

0,000

0,248

65,445

81,811

133,182

250,684

C 343/57

(EUR million)

Amounts still to be paid
at 31.12.1999

0,000
0,165

46,615

119,674

118,976

300,833

586,263

OTHER COOPERATION MEASURES (B7-6)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

258,568
189,713

277,096

276,951

265,813

354,073

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

64,812

40,279
24,727

38,860
44,250

44,411

37,090
35,621

64,208

45,274

17,875
18,232

50,035

64,713

35,450

18,876
28,125

51,034

63,891

73,917

78,873

40,778
38,759

67,409

103,072

156,447

275,200

681,664

Total

1 622,213

940,549

64,812

65,006

127,520

182,193

186,304

314,715

INITIATIVE FOR DEMOCRACY AND HUMAN RIGHTS (B7-7)

Initial commitments including
decommitments and
revaluations

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

Amounts still to be paid
at 31.12.1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

19,996
32,458

63,447

82,630

85,213

94,223

377,967

1,352

6,679
3,086

6,283
11,537

12,875

2,201
9,123

19,483

15,933

0,748
2,464

14,660

37,278

6,643

1,352

9,764

30,694

46,740

61,793

197,298

0,148
1,025

4,677

10,380

29,404

1,320

46,954

2,585
5,223

11,753

19,039

49,167

92,903

180,670

C 343/58

EN

Official Journal of the European Communities

INTERNATIONAL FISHERIES AGREEMENTS (B7-80)

Initial commitments including
decommitments and
revaluations

Payments

(cid:114) 1994

1995

1996

1997

1998

1999

(cid:114) 1994
1995

1996

1997

1998

1999

Total

59,322
10,285

21,009

2,818

14,375

265,535

373,344

1,129

28,165
2,443

9,819
5,963

2,535

7,704
0,534

6,584

0,283

4,140
0,028

5,961

0,816

0,987

0,963
0,627

0,937

1,146

4,380

263,073

1,129

30,607

18,318

15,105

11,932

271,125

348,216

Payments

242,827

Payments

0,085

Payments

EXTERNAL ASPECTS OF CERTAIN POLICIES (B7-81 TO B7-87)

Initial commitments including
decommitments and
revaluations

(cid:114) 1994
1995

1996

1997

1998

1999

Total

70,357
55,569

76,042

76,794

52,581

93,514

424,855

(cid:114) 1994

1995

1996

1997

1998

1999

28,376

13,630
9,183

1,271
19,549

34,692

1,626
3,183

16,514

18,742

1,431
7,439

5,972

26,341

6,045

28,376

22,813

55,512

40,065

47,229

0,546
6,810

4,575

7,991

18,790

10,120

48,832

23,477
9,404

14,288

23,720

27,746

83,393

182,028

SUPPORT EXPENDITURE EXTERNAL POLICIES (B7-95)

Initial commitments including
decommitments and
revaluations

1997

Total

0,115

0,115

COMMON FOREIGN AND SECURITY POLICY (B8-0)

(cid:114) 1994

1995

1996

1997

1998

1999

0,000

0,000

0,000

0,008

0,008

0,077

0,077

0,000

Initial commitments including
decommitments and
revaluations

1996
1997

1998

1999

Total

11,350
7,915

22,602

28,860

70,726

(cid:114) 1994

1995

1996

1997

1998

1999

3,728

3,199
1,527

0,200
2,042

10,297

0,000

0,000

3,728

4,725

12,539

48,988

0,817

3,295

23,885

27,997

4,224
3,530

9,010

4,974

21,738

1.12.2000

(EUR million)

Amounts still to be paid
at 31.12.1999

7,402
0,691

4,992

0,573

9,008

2,462

25,128

Amounts still to be paid
at 31.12.1999

Amounts still to be paid
at 31.12.1999

0,030

0,030

Amounts still to be paid
at 31.12.1999

1.12.2000

EN

Official Journal of the European Communities

C 343/59

COMMENTS ON THE 1999 REVENUE AND EXPENDITURE ACCOUNT

the period), though this did not necessarily lead to a uniform
interpretation. It must also be borne in mind that there is no
link between accounting commitments and annual
temporal
tranches because of the reprogramming of the financial plan.

For the Structural Funds (cid:151) the most important sector in terms
of
the amounts paid on account (cid:151) the Commission has
examined alternative approaches based on data from outside
the accounts
information for 1999
although it has not really reached a satisfactory solution.

to provide relevant

approach includes

implementation. This

the Financial Regulation and takes account of

limited
To sum up, rather than presenting information of
value, the Commission has preferred not to publish it, but to
direct its efforts towards a new type of approach, redefinition
of the information required and analysis of the possibilities of
actual
clarifying
concepts as regards types of payment as part of the recasting
of
the new
legislative framework for the 2000-2006 programming period
for the Structural Funds which provides for more transparent
management. The Commission has already conducted an initial
examination to reach rapid definition, in agreement with the
Court of Auditors, of the information needed for the new
programming period for the Structural Funds (2000-2006). A
similar approach will be initiated for internal policies and
external action.

2. Appropriations relating to contributions by third

parties

Appropriations carried over from the previous financial year in
respect of contributions by third parties, which by definition
additional
never
lapse,
appropriations
the
difference between carryovers
in the 1999 revenue and
expenditure account and those in the 1998 revenue and
expenditure account.

now included with
the

financial year. This

explains

are
for

the

3. Commitments outstanding

Commitments outstanding from appropriations
re-use
carried over are no longer cancelled but are included with total
commitments outstanding. This explains the increase of EUR
11,362 million at the start of the year.

for

1. Advances, payments on account and final payments

Since 1994 a report on the breakdown of differentiated
payment appropriations by type has been produced in
response to an initial request by the Court of Auditors for the
system of accounts to distinguish payments on account from
payments which are final or to settle a (cid:145)balance(cid:146).

Experience has shown this field to be far more complex than
originally thought. This applies both to concepts and the
definition of the information required and to the possibility of
uniform implementation in the various areas concerned (1);
particularly in the case of the Structural Funds. The Court has
commented on these aspects.

appear

authorities

responsible

the Community

As regards the information required, because of the way in
which the Structural Funds operate there is a difference in the
1994-1999 programming period between accounting data in
the strict sense and data which the national or regional
(cid:145)The
authorities may supply or possess. The Court notes:
payments which
accounts
in
correspond to the various payments of instalments or refunds
of final payments made by the Commission to the national or
regional
the
implementing
for
these payments cannot
programmes. By their very nature,
reflect the actual state of implementation of the programmes
and should not be thought to correspond to payments made
to the final beneficiaries(cid:146) (2). During implementation of a
programme, a distinction must therefore be made between the
dealings the Commission has with the national and regional
authorities and these authorities’ dealings with the final
beneficiary. The Commission has information on its dealings
with the authorities concerned. Apart
from the certified
declarations of expenditure, these authorities are not usually
obliged to provide information on payments to the final
beneficiary, especially in the case of the ERDF, since they are
directly responsible for management under the principle of
subsidiarity. The report on the breakdown of payments
implicitly allows a programme to be monitored assuming that
it is linked directly to a commitment. For programmes leading
to consecutive annual commitments, the question was raised
of whether the closure of the accounting commitments or that
of the programmes should be monitored (usually at the end of

(1) Structural Funds, internal policies, external action.
(2) 1998 Annual Report, point 38.

C 343/60

EN

Official Journal of the European Communities

1.12.2000

CHAPTER 3

CONSOLIDATED BALANCE SHEET OF THE EUROPEAN COMMUNITIES AT 31 DECEMBER 1999

Unless otherwise stated, the amounts are expressed in euros

ASSETS

31.12.1999

31.12.1998

(EUR)

I.

II.

INITIAL COSTS

0,00

0,00

INTANGIBLE FIXED ASSETS

6 517 892,73

5 845 764,72

III.

TANGIBLE FIXED ASSETS

3 019 119 517,68

3 310 191 517,32

A. Land and buildings

1 399 669 750,21

1 527 174 982,30

B.

Fixtures and fittings, machinery and tools

91 557 668,87

101 587 387,31

C.

Furniture and vehicles

D. Computer equipment

179 974 421,36

360 594 007,08

132 946 870,88

300 608 459,79

E.

Leasing, financing and similar entitlements

851 569 942,33

663 477 528,55

F. Other tangible fixed assets

4 526 402,42

3 774 732,29

G. Fixed assets under construction and advances in

respect

IV.

INVESTMENTS

358 874 461,61

352 974 420,00

1 777 820 170,33

1 759 379 676,18

A.

Investments in related organisations

277 500 000,00

277 500 000,00

1.

Participations

2. Receivables

277 500 000,00

277 500 000,00

0,00

0,00

B. Other fixed financial assets

1 500 320 170,33

1 481 879 676,18

1.

Participations

2. Receivables

27 622 551,42

29 959 964,79

0,00

0,00

3. Guarantees and advances granted

1 318 894 990,73

1 285 816 312,04

4. Other

153 802 628,18

166 103 399,35

V.

LONG-TERM ASSETS

2 557 209 489,14

5 220 957 624,15

A. Loans granted from the budget

847 428 147,06

850 108 996,39

B.

Loans granted from borrowed funds

1 547 598 032,03

4 187 637 999,54

C. Other long-term assets

162 183 310,05

183 210 628,22

VI.

STOCKS

151 863 752,23

115 403 333,57

A. Office supplies and other consumables

7 289 176,78

7 239 972,20

B.

Scientific equipment

139 709 063,66

102 331 377,44

C.

Publications Office stocks

4 865 511,79

5 831 983,93

1.12.2000

EN

Official Journal of the European Communities

C 343/61

31.12.1999

31.12.1998

(EUR)

VII. SHORT-TERM ASSETS

5 256 704 957,33

3 398 243 672,09

A. Long-term receivables due in less than one year

2 735 684 644,02

234 689 960,04

1.

Loans granted from the budget

31 893 868,75

884 948,33

2.

Loans granted from borrowed funds

2 684 384 578,27

214 850 886,71

3. Other assets with a term of more than one year

19 406 197,00

18 954 125,00

B. Current assets

2 509 888 441,97

3 153 480 535,78

1. Advances paid to Member States

0,00

0,00

2. Advances owed by Member States

323 119 679,66

1 812 995 974,62

(a) EAGGF

138 217 990,73

262 226,63

(b) VAT paid and recoverable from Member

States

21 687 555,54

13 430 362,73

(c) Other receivables

163 214 133,39

1 799 303 385,26

3. Amounts owed by Community institutions and

bodies

4.

Sundry debtors

C.

Sundry receivables

24 292 315,89

17 037 087,26

2 162 476 446,42

1 323 447 473,90

11 131 871,34

10 073 176,27

1. Amounts owed by staff

11 048 800,34

9 621 147,28

2. Other

VIII. CASH INVESTMENTS

IX. DISPOSABLE ASSETS

83 071,00

452 028,99

40 454 375,92

28 133 056,11

11 254 861 205,20

10 369 743 197,83

X.

TRANSITIONAL ACCOUNTS

251 026 662,54

297 899 722,12

Total

24 315 578 023,10

24 505 797 564,09

C 343/62

EN

Official Journal of the European Communities

1.12.2000

LIABILITIES

31.12.1999

31.12.1998

(EUR)

I.

OWN CAPITAL

9 039 080 663,72

9 739 965 069,34

A. Net capital resulting from economic adjustments

5 818 505 215,40

6 705 489 678,41

B. Balance for the year

3 209 100 914,26

3 023 097 495,85

C.

Surplus of revenue over expenditure from
borrowing/lending operations

11 474 534,06

11 377 895,08

II.

PROVISIONS FOR RISKS AND LIABILITIES

1 206 681 575,52

1 281 955 805,29

A. Provisions for major repairs and maintenance

0,00

0,00

B. Other provisions for risks and liabilities

1 206 681 575,52

1 281 955 805,29

III.

LONG-TERM LIABILITIES

2 811 331 841,58

5 445 277 097,45

A. Financial liabilities

1 511 351 250,95

4 110 919 323,71

B. Other long-term debts

1 299 980 590,63

1 334 357 773,74

IV.

SHORT-TERM LIABILITIES

10 736 834 742,31

7 588 124 501,33

A. Long-term debts falling due within the year

2 786 268 231,01

328 992 174,92

B. Other short-term financial liabilities

2 793 974 795,85

3 818 634 385,89

C. Current liabilities

5 142 261 929,15

3 429 734 833,17

1. Member States and EFTA countries

11 524 422,50

1 782 265 942,45

2. Community institutions and bodies

26 469 527,26

18 429 917,86

3. Appropriations to be carried over

5 019 165 412,94

1 563 032 402,97

4.

Sundry creditors

85 102 566,45

66 006 569,89

D. Other liabilities

14 329 786,30

10 763 107,35

V.

TRANSITIONAL ACCOUNTS

521 649 199,97

450 475 090,68

Total

24 315 578 023,10

24 505 797 564,09

1.12.2000

EN

Official Journal of the European Communities

C 343/63

COMMENTS ON THE BALANCE SHEET AT 31.12.1999

1.

2.

3.

This balance sheet takes account of the rules laid down in the Regulation on Inventories and
Management of the property of the European Commission, which came into effect on 1 January
1997. The costs of purchasing tangible and intangible 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. The contra-entry in the liabilities section of the balance sheet comes
under the own capital heading and under debts for assets purchased under rental contracts but not
yet paid.

Tangible and intangible fixed assets include all property with a purchase value of at least EUR 400,
in accordance with Article 130 of Commission Regulation No 3418/93 laying down detailed rules
for implementing the Financial Regulation.

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 1997
are given in Annex 6 to the Inventory Regulation.

Depreciation on tangible and intangible fixed assets has been entered in the accounts for the first
time (2), except in the case of the Commission (3), the Court of Auditors and the Ombudsman. To
avoid too abrupt a change in the 1998 balance sheet given that
the Ombudsman and some
Commission departments had not calculated depreciation at 31 December 1998, last year’s figures
have not been adjusted.

(1) Document E/96/280/, adopted on 22 January 1997.
(2) Cumulative depreciation at 31.12.1999, calculated from date of acquisition.
(3) As there is no satisfactory computer software, it has not been possible to calculate depreciation for furniture in the
delegations, fixed assets in the information offices (except for buildings) or fixed assets at the Petten and Karlsruhe
research centres (except for buildings).

C 343/64

EN

Official Journal of the European Communities

1.12.2000

EXPLANATORY NOTES TO THE CONSOLIDATED BALANCE SHEET

ASSETS

II. INTANGIBLE FIXED ASSETS

Intangible fixed assets are identifiable non-monetary assets without physical substance such as computer
software packages. These assets must constitute a resource controlled by the institution and generate
future economic benefits.

This year all the institutions have entered these assets in the accounts (1).

EUR

Computer software

A. Acquisition value

Previous year-end

Adjustments

Changes during the year

(cid:151) Acquisitions before 1999

(cid:151) Acquisitions during the year

(cid:151) Disposals and withdrawals

(cid:151) Transfers between headings

Year-end

B. Depreciation and reduction in value

Previous year end

Adjustments

Changes during the year

(cid:151) Decided

(cid:151) Cancelled following disposal, withdrawal

(cid:151) Transfers between headings

Year-end

NET BOOK VALUE YEAR-END (A-B)

The cumulative depreciation breaks down as follows:

5 845 764,72

ﬂ 415 891,00

2 316 386,80

3 841 086,01

ﬂ 303 106,63

11 284 239,90

2 625 563,75

ﬂ 103 972,75

2 320 997,17

ﬂ 76 241,00

4 766 347,17

6 517 892,73

EUR

Heading

Total value A

Depreciation value
B (*)

Depreciation C

Net book value (A-C)

Intangible fixed assets

11 284 239,90

7 829 738,32

4 766 347,17

6 517 892,73

(*) Value on which the depreciation was calculated

(1) At 31.12.1998 only the Court of Justice and the Commission had entered these assets in the accounts.

1.12.2000

EN

Official Journal of the European Communities

C 343/65

III. TANGIBLE FIXED ASSETS

A. Land and buildings

The value of the land and buildings of the JRC at Ispra and
is based on an evaluation conducted by independent
Geel
experts in the course of 1998.

Land and buildings at delegation sites have been revalued and
the depreciation calculated (1). Changes in value compared with
1998 are recorded in the heading for other adjustments during
the financial year.

including land) comes to EUR 1 097 million.

In May 1998 Parliament invoked its purchase option in respect
of a complex in Brussels for which the final investment cost
In two
(not
memoranda of understanding with Parliament, the Kingdom of
Belgium made a contribution to the purchase of the land and
the development costs. One clause in the memorandum
stipulates that, if Parliament moves to other premises, the land
will be returned to the Belgian State for BEF 1 or for its
market value. An adjustment has therefore been made for the
value of the land, which is now entered in the balance sheet at
BEF 1.

centres will not be available until
financial year.

the close of

the 2000

E. Leasing, financing and similar entitlements

In accordance with Article 7 of the Commission’s Inventory
Regulation,
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:

leasing,

(cid:151) the risks and advantages are transferred to the lessee;

(cid:151) the rental is terminable only on payment by the lessee of

an indemnity of a deterrent amount;

(cid:151) the rental enables the lessor to recover the cost of the

investment plus remuneration.

If one of
the above conditions is not met,
entered in the off-balance-sheet commitments.

the assets are

G. Fixed assets under construction and advances in

respect of tangible fixed assets

C. + D. Furniture, vehicle fleet and computer equipment

these assets in the delegations has been
The inventory of
partially checked. Changes
compared with 31
December 1998 are recorded in the heading for other
adjustments (Table III below).

in value

The buildings for some Commission offices or delegations
which were originally financed by the ECSC have been
included under this heading in the balance sheet. 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.

The data for the Ispra research centre are based on the
physical inventory which has been carried out. However, the
final data of the physical inventory of assets in other research

As ownership rights on the Council building were not
transferred until 1999, the payments are entered under this
heading.

At 31 December 1999, the cumulative depreciation for the Commission, the Publications Office, the Court of Auditors and the
Ombudsman was calculated as follows:

EUR

Heading

Total value A

Depreciation value B (*)

Depreciation C

Net book (A-C)

Land and buildings (**)

1 692 481 765,53

638 142 313,57

292 812 015,32

1 399 669 750,21

Fixtures & fittings,
machinery & tools
Furniture and vehicles
Computer equipment
Leasing, financing
Other fixed assets

112 130 004,17
337 707 061,08
281 169 850,14
900 628 437,14
4 719 287,41

49 691 404,24
209 447 352,27
196 202 634,14
900 628 439,14
4 719 287,41

20 572 335,30
157 732 639,72
148 222 979,26
49 058 494,81
192 884,99

91 557 668,87
179 974 421,36
132 946 870,88
851 569 942,33
4 526 402,42

TOTAL

3 328 836 405,47

1 998 831 430,77

668 591 349,40

2 660 245 056,07

(*) Value on which the depreciation was calculated.
(**) Including value of the land.
The value adjustment for Parliament’s land is included in the depreciation column.

(1) In some developing countries the value of the land cannot be

distinguished from the value of the building.

Land and buildings

Installations, machines
and tools

Furniture and vehicle fleet

Computer equipment

Leasing, financing and
similar entitlements

Other tangible fixed assets

(EUR)

Fixed assets under
construction and
payments on account

1 569 260 657,02

101 587 387,31

360 594 008,08

300 608 459,79

663 477 528,55

3 774 732,29

352 974 420,00

124 208,05

80 435,04

5 391 947,66

ﬂ 979 087,45

ﬂ 751 641,18

0,00

ﬂ 3 014 809,13

57 957 580,87

12 569 767,68

21 355 584,65

44 019 332,72

246 130 039,32

2 677 336,36

16 476 562,74

ﬂ 2 217 661,79

ﬂ 3 000 822,49

ﬂ 9 846 196,89

ﬂ 38 756 411,37

ﬂ 8 448 489,55

ﬂ 64 960,65

ﬂ 2 195 620,00

0,00

0,00

1 205,59

901 003,86

315 338,23

667 241,93

138 556,72

ﬂ 770 724,05

0,00

0,00

0,00

0,00

ﬂ 1 072 817,59

ﬂ 5 366 092,00

4 518 647,93

ﬂ 8 972,82

ﬂ 40 770 862,58

ﬂ 23 090 276,22

221 000,00

ﬂ 595 003,00

0,00

1 629 643 432,08

112 130 004,17

337 707 061,08

281 169 850,14

900 628 437,14

4 719 287,41

358 874 461,61

63 013 125,28

0,00

0,00

0,00

0,00

0,00

0,00

ﬂ 174 791,83

A. Acquisition value

Previous year end

Adjustments

Changes during the year:

(cid:151) Acquisitions

(cid:151) Disposal, withdrawal

(cid:151) Differences resulting from change in

threshold

(cid:151) Transfers between headings

(cid:151) Other adjustments

Year-end

B. Rise in value

Previous year end

Changes during the year:

(cid:151) Decided

(cid:151) Cancelled

(cid:151) Transfers between headings

Year-end

62 838 333,45

0,00

0,00

0,00

0,00

265 452 732,09

17 100 133,41

182 608 124,45

166 552 976,63

35 617 821,52

ﬂ 1 645,83

ﬂ 508 212,79

ﬂ 189 459,21

0,00

0,00

0,00

C. Depreciation and value adjustments

Previous year

Adjustments

Changes during the year:

(cid:151) Decided

27 430 847,23

4 045 734,48

19 141 990,77

37 245 874,86

16 005 262,13

192 884,99

(cid:151) Cancelled following disposal, withdrawal

ﬂ 676 335,43

ﬂ 5 447 178,57

ﬂ 31 602 118,19

ﬂ 2 375 129,63

(cid:151) Transfers between headings

440,58

801 706,64

ﬂ 818 574,22

Value adjustment

Year-end

ﬂ 71 564,00

102 362,26

ﬂ 39 370 357,74

ﬂ 22 646 967,03

292 812 015,32

20 572 335,30

157 732 639,72

148 222 979,26

49 058 494,81

192 884,99

NET BOOK VALUE, YEAR END (A+B-C)

1 399 669 750,21

91 557 668,87

179 974 421,36

132 946 870,88

851 569 942,33

4 526 402,42

358 874 461,61

C

3
4
3
/
6
6

E
N

O

f
f
i
c
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1.12.2000

EN

Official Journal of the European Communities

C 343/67

IV. INVESTMENTS

first, capital

This heading covers,
investments made with a
view to establishing permanent links and which are seen as
supporting the activities of the European Community, and,
second, investments made to help beneficiaries develop their
business activities.

It also includes permanent guarantees and advances granted
and the net assets of the Guarantee Fund. A distinction should
be made 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. 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
capital of EUR 10 billion, of which the
given initial
Community subscribed 3 %. The proportion of
this capital
called up (cid:151) 30 % (cid:151) has been paid in full.

their annual meeting,

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

the

item covers

the Commission’s
the full amount of
This
subscription to the EBRD’s capital which has been called up
and paid. Payments outstanding on the proportion of capital
called up (cid:151) EUR 57 712 500 (cid:151) are
recorded under
short-term liabilities (EUR 6,4 million) and long-term liabilities
(EUR 51,3 million). Payments outstanding on non-called up
capital, amounting to EUR 442,5 million, are included in the
off-balance-sheet commitments.

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 EUR 600 million to the EIF’s capital. This represents

30 % of the EIF’s capital. The Commission has paid all the
called-up capital, which amounts to 20 %.

As with the EBRD subscription, payments outstanding on
non-called up capital
(80 %), amounting to EUR 480,00
million, are included in the off-balance-sheet commitments.

B. Other investments:

B.1. Participations

heading

includes

subscriptions

to help beneficiaries

and

participations
develop their business

This
purchased
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 Investment Partners
Programme (ECIP).

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

The purpose of
to
the Eurotech capital
encourage the private funding of transnational high-technology
projects developed by small and medium-sized undertakings
through a network of risk-capital investors. It covers payments
since 1990 in the form of advances repayable in certain
circumstances when contracts run out.

instrument

is

The purpose of the Venture consort instrument is to promote
the transnational syndication of risk-capital operators in small
and medium-sized undertakings. It covers contributions since
1985 for investments in small and medium-sized enterprises
(SMEs) engaging in innovatory projects.

The purpose of the Joint Venture programme Phare-Tacis (JOP)
is to foster the creation and development of joint ventures in
the countries of central and eastern Europe and the new
independent States.

Since all three are risk capital operations, it is very difficult to
assess the real present value of the contributions. In line with
the principle of prudence, a 100 % adjustment has been made
for
these contributions, which are therefore
entered in the balance sheet at zero.

the value of

C 343/68

EN

Official Journal of the European Communities

1.12.2000

EUR

Connected agencies

Outside agencies

EBRD

EIF

ECIP

Eurotech, Venture
Consort JOP

600 000 000

600 000 000

29 959 965

21 030 175

1 197 913

ﬂ 3 535 326

ﬂ 600 000

600 000 000

600 000 000

27 622 551

20 430 175

0,00

0,00

0,00

A. Acquisition value

Previous year end

Changes during the year

(cid:151) Acquisitions

(cid:151) Disposal, withdrawal

(cid:151) Transferred between headings

Year end

B. Increase in value

Previous year end

Changes during the year

(cid:151) Decided

(cid:151) Acquired from third parties

(cid:151) Cancelled

(cid:151) Transferred between headings

Year end

C. Reductions in value

Previous year end

Changes during the year

(cid:151) Decided

(cid:151) Cancelled following disposal, withdrawal

(cid:151) Transferred between headings

Year end

D. Amounts not called up

Year end

0

0

442 500 000

480 000 000

442 500 000

480 000 000

0

0

NET BOOK VALUE YEAR END (A+B-C-D)

157 500 000

120 000 000

27 622 551

21 030 175

0

ﬂ 600 000

20 430 175

0

0

1.12.2000

EN

Official Journal of the European Communities

C 343/69

B.3. Guarantees and advances granted

included under
This heading incorporates fixed assets not
tangible
and guarantees paid,
permanent advances for building charges, the operating funds
advanced to third parties and the Guarantee Fund.

such as deposits

assets,

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
2728/94 of 31 October 1994.

set up by Council Regulation (EC, Euratom) No

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 first
payments to the Fund from the Community budget were made
in December 1994. The European Investment Bank (EIB) under
a mandate from the Community manages the Fund.

The entry on the assets side of the Commission’s balance sheet
represents the Fund’s net assets at 31 December 1999.

Since the Fund may be called on to cover defaulting debtors at
any time, a provision has been created for risks and liabilities
in line with the principle of prudence. This provision (EUR
1 205 231 971,16) corresponds to the target amount (1)
for
the Guarantee Fund calculated on the basis of the amount
outstanding at 31 December 1999. The Guarantee Fund
surplus to be repaid to the Community budget during the first
quarter of 2000 (EUR 107 900 000) is entered as own capital.

EUR

Acquisition value at
31.12.1999

Changes during year

Acquisition value at
31.12.1999

Reductions
in value
31.12.1998

Changes
during year

Reductions in
value at
31.12.1999

Net book value at
31.12.1999

(A)

(B)

(C) = (A) + (B)

(D)

(E)

(F) = (D) + (E)

(G) = (C) ﬂ (F)

Description

Guarantees and
advances granted

1. Guarantees

4 680 029,54

607 469,44

5 287 498,98 10 545,86

ﬂ 286,45

10 259,41

5 277 239,57

2. Advances
granted

485 780,00

0,00

485 780,00

3. Guarantee Fund

1 280 661 048,12

32 470 923,04

1 313 131 971,16

0,00

0,00

485 780,00

1 313 131 971,16

Total guarantees
and advances
granted

1 285 826 857,66

33 078 392,48

1 318 905 250,14 10 545,86

ﬂ 286,45

10 259,41

1 318 894 990,73

Other investments

166 103 399,35

ﬂ 12 300 771,17

153 802 628,18

0,00

153 802 628,18

Total other
investments

166 103 399,35

ﬂ 12 300 771,17

153 802 628,18

0,00

0,00

0,00

153 802 628,18

Total

1 451 930 257,01

20 777 621,31

1 472 707 878,32 10 545,86

ﬂ 286,45

10 259,41

1 472 697 618,91

V. LONG-TERM ASSETS

promote the setting-up of investment joint ventures in Asia,
Latin America, the Mediterranean region and South Africa.

This heading includes
amounts owed to the European
Communities by Member States, non-member countries and
third parties on loans granted for more than one year, either
from borrowed funds or from budget appropriations. It also
includes amounts owed by third parties under the MEDIA
programme.

A. Loans granted from the budget

In 1991 Turkey was granted a loan of EUR 175 million as
part of the effort to assist the countries most directly affected
by the Gulf crisis.

Amounts owed under the MEDIA II programme are also
included under this heading as the Commission concluded the
contracts directly with the recipients. As the contracts stipulate
that loan repayments depend on the always-uncertain success

This item principally covers risk capital loans on special terms
granted as part of cooperation with non-member countries. It
the ECIP programme to
also covers loans granted under

(1) The

target
outstanding.

amount

corresponds

to 10 % of

the

amount

C 343/70

EN

Official Journal of the European Communities

1.12.2000

of the projects, an adjustment has been made for the loans,
which have been definitively converted, into grants.

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

The balance sheets, revenue and expenditure accounts and
changes in the volume of loans relating to financial activities
under this heading are shown in detailed tables contained in
Volume II.

For the borrowing and lending operations, the yield on loans
and costs of borrowings in 1999 are as follows:

EUR

Detailed tables on these loans appear in Volume II.

Description

Cost of borrowings

Yield on loans

B. Loans granted from borrowed funds

Under the Treaty, the Council, acting unanimously, has the
it
power to adopt guarantee or borrowing programmes if
considers
the
Community. Community borrowings are direct commitments
by the European Communities itself and not by any individual
Member State.

this necessary to attain the objectives of

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.

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

Medium-term financial
assistance

75 642 241,59

75 690 720,36

Food aid

2 576 111,36

2 576 488,97

Balance of payments

156 417 243,65

156 419 805,72

NCI

(cid:151) Treasury instrument

14 406 074,61

14 406 074,61

(cid:151) Normal

Euratom

3 130 117,02

3 145 800,85

1 732 157,20

1 885 837,74

Total

253 903 945,43

254 124 728,25

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.

Changes
Communities:

in volume of

loans granted by the European

Balance at
31.12.1998

Cur-
rency

New loans

Repayments

Write off

Changes in
exchange rates

Balance at
31.12.1999

Reduction in
value at
31.12.1998

Changes during
the year

Reduction in
value at
31.12.1999

Net value at
31.12.1999

(A)

(B)

(C)

(D)

(E)

(F)=(A)+(B)-(C)-(D)+
(E)

(G)

(H)

(I)=(G)+(H)

(J)=(F)-(I)

EUR

1. Loans granted from the

budget

Loans with special
conditions

Risk capital
operations (1)

ECIP loans (2)

Loans for migrant
workers

Building loans (3)

Euro

413 564 113,06

0,00

14 373 612,01

Euro

107 115 868,55

33 580 502,33

4 876 808,08

3 000 000,00

Euro

109 678 622,84

7 719 317,00

3 424 451,36

3 662 211,32

399 190 501,05

132 819 562,80

110 311 277,16

119 692,72

Euro

Euro

157 103,17

61 216,41

37 410,45

15 803,66

16 942,83

57,04

28 526,97

16 942,83

ﬂ 16 942,83

Loans to Turkey

Euro

175 000 000,00

175 000 000,00

MEDIA II loans (4)

Euro

53 022 475,33

27 646 134,81

6 557 902,91

12 258 252,12

61 852 455,11 7 588 511,81 ﬂ 7 588 511,81

61 852 455,11

Subtotal Euro

858 599 399,36

68 945 954,14

29 285 988,47

18 937 406,27

57,04

879 322 015,81 7 605 454,64 ﬂ 7 605 454,64

0,00

879 322 015,81

2. Loans granted from
borrowed funds

Medium-term assistance
(MTA)

Euro 1 683 000 000,00 108 000 000,00 200 000 000,00

Food aid (FA)

Euro

0,00

Balance of payments
(BOP)

Euro 2 482 746 455,47

0,00

0,00

0,00 1 591 000 000,00

0,00

0,00

0,00

0,00 2 482 746 455,47

NCI

Euratom

Euro

208 999 442,82

0,00

76 839 257,01

13 838 083,81

145 998 269,62

Euro

27 742 987,96

0,00

15 505 102,75

0,00

12 237 885,21

Subtotal Euro 4 402 488 886,25 108 000 000,00 292 344 359,76

0,00 13 838 083,81 4 231 982 610,30

0,00

0,00

0,00

4 231 982 610,30

Total Euro 5 261 088 285,61 176 945 954,14 321 630 348,23

18 937 406,27 13 838 140,85 5 111 304 626,11 7 605 454,64 ﬂ 7 605 454,64

0,00 5 111 304 626,11 (5)

(1) EUR 3 million is for the adjustment of loans which were entered in the accounts in 1998 but never granted.
(2) EUR 3,6 million entered in the write-off correspond to adjustments made.
(3) EUR 16 942,83 was considered irrecoverable.
(4) In accordance with the contracts, MEDIA II loans are sometimes converted into grants. In these circumstances, a write off is made.

The EUR 12 258 252,12 written off consists of EUR 7 588 511,81, deducted from the value in 1998 and written off in 1999 and a further EUR 4 669 740,31 written off in 1999.
(5) 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.

399 190 501,05

132 819 562,80

110 311 277,16

119 692,72

28 526,97

175 000 000,00

1 591 000 000,00

0,00

2 482 746 455,47

145 998 269,62

12 237 885,21

.

.

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1
2
2
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3
4
3
/
7
1

C 343/72

EN

Official Journal of the European Communities

1.12.2000

The amounts outstanding on ECIP loans and loans granted
from borrowed funds at 31 December 1999 are entered under
long-term assets for the part of loans due in more than a year
and under short-term assets for the part of loans due in less
loans is
than one year. As the duration of

the MEDIA II

uncertain, the amount outstanding at 31 December 1999 is
included under long-term assets.

No such distinction could be made at 31 December for other
loans granted from the budget. They are therefore included
under long-term assets.

A. Loans from budgets:

ECIP

Other

B. Loans from borrowed funds:

Financial assistance

Balance of payments

NCI

EURATOM

C. Other long-term Loans

MEDIA I

Other

> 1 year

< 1 year

EUR

Loans outstanding at
31.12.1999

78 417 408,41

31 893 868,75

110 311 277,16

769 010 738,65

0,00

769 010 738,65

Subtotal

847 428 147,06

31 893 868,75

879 322 015,81

1 406 000 000,00

185 000 000,00

1 591 000 000,00

2 482 746 455,47

2 482 746 455,47

141 598 032,03

4 400 237,59

145 998 269,62

12 237 885,21

12 237 885,21

Subtotal

1 547 598 032,03

2 684 384 578,27

4 231 982 610,30

14 845 443,05

0,00

14 845 443,05

147 337 867,00

19 406 197,00

166 744 064,00

Subtotal

162 183 310,05

19 406 197,00

181 589 507,05

Total

2 557 209 489,14

2 735 684 644,02

5 292 894 133,16

C. Other long-term receivables

received and converted to euros at the closing rate, in line with
the interinstitutional method for valuing stocks.

the audiovisual

Loans granted under the MEDIA I programme to promote the
development of
industry in Europe are
included under this item. Since they are not concluded directly
between the Commission and the final recipients, these loans
are not entered under the heading for loans granted from the
budget. Similarly, repayment of
loans under the MEDIA II
programme depends on the financial success of the projects.
An adjustment of ECU 14,6 million has therefore been made
for the loans which have been converted into grants.

This heading also includes the financial contribution of EUR
176 million from the Kingdom of Belgium (see note III.A)
which is to be paid for a minimum of ten years ending in
2008.

VI. STOCKS

This item covers the stocks of office supplies and consumables
at 31 December 1999, valued at the price of the last supplies

The heading also covers the scientific and technical equipment
In line with the principle of
of the Joint Research Centre.
prudence,
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 (1).

the stocks of heavy water,

It also includes
the stocks of publications held by the
Publications Office, valued according to special valuation
rules (2).

(1) Except for the Karlsruhe research centre where the valuation is at

the historic cost.

(2) See the rules on the valuation of the Publications Office’s stocks of

publications.

1.12.2000

EN

Official Journal of the European Communities

C 343/73

EUR

Description

Net book value

A. Office supplies

Other consumables

7 257 159,08

32 017,70

Subtotal

7 289 176,78

B. Scientific equipment

Basic Scientific equipment

Fissile material

Heavy water

7 126 375,95

37 853 745,00

94 274 019,71

454 923,00

Subtotal

139 709 063,66

C. Stocks of publications

4 865 511,79

Subtotal

4 865 511,79

Total

151 863 752,23

VII. SHORT-TERM ASSETS

A. Long-term receivables due in less than one year

This heading contains
long-term loans which are due in less than one year.

the amounts owed in respect of

B. Current assets

B.2. Amounts owed by Member States

(cid:151) EAGGF GUARANTEE: This

amounts
payable by the Member States in relation to the clearance
of EAGGF Guarantee Section (EUR 3 516 848,84).

item includes

No 2761/99. This statement must include entitlements for
which the probability of collection is virtually nil even
though the recovery procedures have not yet been legally
abandoned. A more precise estimate of these entitlements
will then be possible.

(cid:151) VAT paid by institutions and recoverable from the
Member States:
this item covers the amounts due in
respect of taxes paid by the institutions and recoverable
from the Member States.

(cid:151) Other

receivables: The

figure of EUR 163 million
represents claims on Member States which have been
quantified and duly established. Estimates of amounts
receivable have been recorded in the Commission’s
accounts for other entitlements which have not yet been
identified as certain, of a fixed amount and due. They are
shown in Table 3.

This item comprises amounts due to the Communities
from the Member States: EUR 25,6 million as a result of
supplementary and amending budget No 5/99, which was
repaid on 1 January 2000, and EUR 73 million called up
for the reserve for loans and loan guarantees.

It also includes own resources (cid:151) this year totalling EUR
1 951 876 314,39 (cid:151) which, under Article 6(2)(b) of
Regulation No 1552/89, are established by the Member
States but not made available to the Communities as they
have not yet been recovered or guaranteed or,
if they
have been recovered or guaranteed, have been challenged.

figure

actual
This
overestimates
entitlements since the separate account
for traditional
own resources largely consists of amounts where actual
recovery is very doubtful.

the Communities’

of

the

end

This

year.

It also comprises, for the first time, amounts due to the
EAGGF Guarantee Section, which have been declared by
the Member States and entered in the debtor’s ledger at
the
amount (cid:151) EUR
1 041 928 526,4 (cid:151) partly consists of entitlements which
are very unlikely to be recovered. In accordance with the
principle of prudence, the European Communities must
set aside a provision for part of this amount. However,
the Commission is unable to make a precise calculation
of the impact of this overestimate since there are no rules
allowing it to obtain the information necessary (1). For
this reason, and in order not to overstate entitlements, a
100 % value adjustment has been entered in respect of
bad debts.

the

a precise

impact of

calculation of

In accordance with the principle of prudence,
the
European Community must set aside a provision for part
of this amount. However, the Commission is unable to
make
this
overestimate since there are no rules allowing it to obtain
the information necessary. This would require detailed
analysis of information which is available only at local
level in the Member States. To prevent entitlements from
being overstated, a 100 % value adjustment has been
made for the first time in respect of doubtful entitlements
and entered in the assets section of the balance sheet,
reducing the figure for amounts owed by the Member
States.

From 2000 onwards, Member States have to submit a
half-yearly statement of these data under Regulation (EC)

(1) Up to now there has been no legal obligation on the Member

States to provide this information.

these

improve

valuation

To
the
of
Commission has presented a proposal for the amendment
of Regulation (EEC, Euratom) No 1552/89 to tighten up
the procedure for
to write off
irrecoverable entitlements.

the Member States

entitlements,

C 343/74

EN

Official Journal of the European Communities

1.12.2000

Amounts owed by Member States

1999

1998

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

55,083

25,339

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

Value adjustment

1 951,876

1 739,379

ﬂ 1 951,876

0,000

(EUR million)

Established own resources under the fifth paragraph of Article 10(3) of
Council Regulation No 1552/89, as amended by Regulation No 2729/94

Taxes to be recovered

Interest on late payment

EAGGF-G. debtors

Value adjustment

Clearance of EAGGF Guarantee accounts

Complementary collections, campaign 98/99

National pensions (subrogation)

Own resources to be regularised

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

73,043

21,688

9,443

1 041,928

ﬂ 1 041,928

3,517

134,701

0,049

25,595

26,516

13,430

8,021

0,000

0,000

0,262

0,000

0,049

0,000

Total

323,120

1 812,996

A. ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-1999

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

(EUR)

Total
own resources
to be
recovered

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

1 883 056

1 883 056

ﬂ 188 306

1 694 751

0

18 864

18 864

ﬂ 1 886

16 978

331 687

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

0

0

6 485 226

8 193

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

28 969 718

35 454 944 ﬂ 3 545 494

31 909 450

0

8 193

ﬂ 819

7 374

4 237 667

4 237 667

ﬂ 423 767

3 813 900

2 587 005

0

2 587 005

ﬂ 258 701

2 328 305

0

0

0

0

0

0

0

0

0

19 807

19 807

ﬂ 1 981

17 827

15 092 628

15 092 628 ﬂ 1 509 263

13 583 365

0

0

0

0

108 942

108 942

ﬂ 10 894

98 048

0

0

0

0

1 220 284

1 220 284

ﬂ 122 028

1 098 256

0

0

0

0

0

0

0

0

203 708

203 708

ﬂ 20 371

183 337

0

0

0

0

0

0

0

0

0

0

0

0

0

EUR 15

6 493 420

2 587 005

51 754 675

60 835 099 ﬂ 6 083 510

54 751 589

331 687

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1 694 751

348 665

31 909 450

7 374

3 813 900

2 328 305

17 827

13 583 365

0

98 048

0

1 098 256

0

0

183 337

55 083 277

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C 343/75

SEPARATE ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-1999

Table 2

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 %)

(EUR)

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

34 439 162

2 548 329

173 415 574

13 950 402

16 122 493

31 519 244

104 298

181 610 917

0

5 780 646

9 019 304

53 631

761 592

0

0

0

0

0

105 228 588

139 667 750

ﬂ 13 966 775

125 700 975

7 210 748

9 759 076

ﬂ 975 908

8 783 169

425 112 529

598 528 103

ﬂ 59 852 810

538 675 293

7 787 540

21 737 942

ﬂ 2 173 794

43 682 371

59 804 863

ﬂ 5 980 486

19 564 148

53 824 377

8 798 663

126 471 472

166 789 379

ﬂ 16 678 938

150 110 441

0

0

0

0

0

0

0

0

9 124 774

9 229 072

ﬂ 922 907

8 306 165

164 097 142

345 708 059

ﬂ 34 570 806

311 137 253

75 220

59 741 376

19 885 901

30 263 743

4 256 191

6 664 982

75 220

ﬂ 7 522

99 962 443

ﬂ 9 996 244

25 666 548

ﬂ 2 566 655

39 283 047

ﬂ 3 928 305

4 309 821

7 426 574

ﬂ 430 982

ﬂ 742 657

67 698

89 966 199

23 099 893

35 354 742

3 878 839

6 683 916

626 899 227

640 803 562

ﬂ 64 080 356

576 723 206

36 770 037

3 451 029

United Kingdom

13 904 335

EUR 15

519 999 964

12 249 693

1 636 501 804

2 168 751 460

ﬂ 216 875 146

1 951 876 314

Table 3

ESTIMATES OF AMOUNTS RECEIVABLE AT END-1999

Agricultural levies

Sugar levies

Customs duties

VAT balances

GNP balances

Interest on late
payment

Total

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

EUR 15

0

8

4

10

8

9

2

0

10

1

9

0

4

3

6

11

85

9

7

5

13

12

18

10

5

3

9

23

0

12

15

13

154

3

2

2

9

1

1

9

1

1

1

11

1

12

14

1

69

13

3

8

12

16

3

7

14

0

9

0

7

2

9

14

117

33

16

25

42

38

24

26

30

5

28

34

12

29

45

39

426

1

1

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B.3. Amounts owed by Community institutions and bodies

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

for which the

B.4. Sundry debtors

This item covers amounts owed as a result of the activities of
the European Communities, including:

amount (cid:151) EUR 622,4 million (including bank interest of
EUR 10,8 million) (cid:151) thus corresponds to the funds held
by the intermediaries at 31 December 1999.

C. Sundry receivables

Basically, this item covers amounts owed to the institutions by
its staff, in particular advances on salary and other sums to be
recovered.

1.

The recovery orders entered in the revenue accounts at
31 December
entitlements
as
outstanding.

established

1999

The item also contains amounts recoverable in respect of
fines for infringements against competition rules which
have been suspended and for which a bank guarantee has
been lodged. The volume of bank guarantees received to
cover fines comes to EUR 724,6 million. In the case of
outstanding
been
disregarded following an appeal against the Commission
In addition, EUR 154,3 million has been
decision.
collected provisionally.

EUR 1 067 million

fines,

has

2. All debtors owing sums resulting from loans paid from

borrowed funds.

3. All amounts owed as a result of Guarantee Fund

operations. These amounts break down as follows:

VIII. CASH INVESTMENTS

Description

31.12.1999

31.12.1998

(EUR)

1. Shares

2. Fixed-income bonds

3. Term accounts

(cid:151) maturity

< 1 month

(cid:151) maturity

21 560 286,43

19 023 019,82

> 1 month and < 1 year

18 894 089,49

9 110 036,29

(cid:151) maturity
> 1 year

Total

40 454 375,92

28 133 056,11

Description

31.12.1999

31.12.1998

(Million EUR)

IX. DISPOSABLE ASSETS

(EUR)

Capital

Loan interest

Default interest

Adjustment

Total

Net book value

85,9

55,1

43,5

184,5

ﬂ 184,5

0,0

79,9

48,9

33,2

162,0

ﬂ 162,0

0,0

In view of the risk of non-recovery and in accordance
with the principle of prudence, a 100 % adjustment was
entered in the accounts for all Guarantee Fund operations
which had not been repaid by debtors at 31 December
1999. This was deducted from the value of
these
entitlements on the assets side of the balance sheet.

Description

31.12.1999

31.12.1998

A. Accounts with
Treasuries

B. Accounts with

central banks

C. Accounts for

borrowing/lending
operations

10 200 633 910,95

9 204 141 978,44

253 068 407,86

238 212 594,73

1 940 793,92

3 860 314,02

D. Current accounts

505 787 791,78

714 596 476,92

E.

Imprest accounts

120 868 972,15

89 306 920,49

F. Cash in hand

561 328,54

630 734,93

G. Transfers of funds

172 000 000,00

118 994 178,30

Total

11 254 861 205,20

10 369 743 197,83

4. Advance payments from the budget to public or private
intermediaries selected by the Commission to carry out
the management or forward these payments to the final
beneficiaries, either because of provisions contained in the
regulations or as a result of contractual provisions. This

This heading covers all the funds which the institutions keep
in their 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

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borrowed funds and loans granted to improve housing
conditions for migrant workers.

X. TRANSITIONAL ACCOUNTS:

C 343/77

(EUR)

Funds totalling EUR 1,38 million kept in current accounts with
two banks outside the Community which have gone bankrupt
will probably prove
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 (cid:145)Imprest accounts(cid:146) heading).

irrecoverable. As a

result,

Description

31.12.1999

31.12.1998

Interest

106 440 374,64 125 560 016,80

Expenditure to be charged

96 945 540,10 108 103 213,15

Charges paid in advance

47 636 467,03 35 159 037,54

Conversion differences

0,00 29 077 454,63

Other charges carried over and
acquisitions

4 280,77

0,00

(EUR)

Total

251 026 662,54 297 899 722,12

Description

31.12.1999

31.12.1998

Imprest accounts

122 257 329,48

90 531 933,82

Adjustment

ﬂ 1 388 357,33 ﬂ 1 225 013,33

Net book value

120 868 972,15

89 306 920,49

This heading includes
receivable, mainly accrued
interest on loans, investments and swaps; prepaid expenses and
miscellaneous expenditure still to be booked, i.e. expenditure
which could not be finally booked before the close date.

interest

I. OWN CAPITAL

LIABILITIES

A. Net capital resulting from economic adjustments

Balance at 31.12.1998

Change over year

Balance at 31.12.1999

(EUR)

A.1. Net capital resulting from economic

adjustments

a)

Initial costs

0,00

0,00

0,00

b) Intangible fixed assets

5 845 764,72

5 438 475,18

11 284 239,90

c) Tangible fixed assets

2 467 977 630,35

241 439 331,79

2 709 416 962,14

d) Investments (excluding guarantees)

1 546 038 687,91

34 933 509,67

1 580 972 197,58

e) Loans granted from the budget

858 599 399,36

20 722 616,45

879 322 015,81

f) Stocks

115 403 333,67

36 460 418,56

151 863 752,23

g) Amounts outstanding (1)

3 300 492 271,76

2 263 898 637,20

5 564 390 908,96

Subtotal

8 294 357 087,77

2 602 892 988,85

10 897 250 076,62

A.2 Adjustments to assets other than those

under A.1 (2)

ﬂ 1 225 013,33

ﬂ 163 344,00

ﬂ 1 388 357,33

A.3 Adjustments to assets under A (2)

ﬂ 201 882 547,91

ﬂ 2 996 884 288,25

ﬂ 3 198 766 836,16

A.4 Depreciation allocation (3)

ﬂ 105 098 800,00

ﬂ 568 258 896,57

ﬂ 673 357 696,57

A.5 Allocation provisions for risks and

liabilities (4)

ﬂ 1 280 661 048,12

75 429 076,96

ﬂ 1 205 231 971,16

Subtotal

ﬂ 1 588 867 409,36

ﬂ 3 489 877 451,86

ﬂ 5 078 744 861,22

Net capital resulting from adjustments to
the balance sheet

6 705 489 678,41

ﬂ 886 984 463,01

5 818 505 215,40

Lines a to f correspond to the various items on the assets side which are booked directly as budgetary expenditure for the financial
year in question.
(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.
Items A.2 to A.5 are contra entries for value adjustments, depreciation and provisions since the annual balance may be affected
only by the budget outturn and exchange gains or losses, which will then be entered in the accounts as liabilities for the financial
year:

(2) These items are the contra entries for the adjustment to the financial accounts, investments and long-term receivables.
(3) This item comprises the allocation for the depreciation of tangible and intangible fixed assets. As stated above, the balance sheet
closed at 31 December 1999 takes account of depreciation for the first time. The movement during the financial year thus
corresponds to the overall figure for depreciation following the change in the accounting method. The 1998 balance takes
account of the correction of value of the ground of Parliament.

(4) This item is the contra entry for the provision for risks and liabilities in the Guarantee Fund.

C 343/78

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B. Balance for the year

Balance for the year

1999

1998

European Communities

(1) Including EFTA result

3 209 100 914,26

3 023 097 495,85 (1)

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.

(EUR)

Borrowing/lending instrument

Balance at 31.12.1998 Result of financial year

Aggregate result

Amount in budget

Balance at 31.12.1999

(a)

(b)

(c) = (a) + (b)

(d)

(e) = (c) ﬂ (d)

Medium-term financial assistance (1)

916 412,81

ﬂ 75 665,07

840 747,74

Food aid to former USSR

Balance of payments

Euratom

NCI

19 041,01

64 434,70

377,61

2 562,07

19 418,62

66 996,77

8 126 142,97

153 680,54

8 279 823,51

2 251 863,59

15 683,83

2 267 547,42

840 747,74

19 418,62

66 996,77

8 279 823,51

2 267 547,42

Total

11 377 895,08

96 638,98

11 474 534,06

11 474 534,06

(1) The result of the financial year 1999 is 48 478,77 Euro, taking into account resumption on the result of the previous years for 124 143,84 Euro. This gives in total

a (cid:145)loss(cid:146) of 75 665,07 Euro.

In 1998 some of the profits from borrowing and lending activities were entered in the budget (EUR 77,2 million).

II. PROVISIONS FOR LIABILITIES AND CHARGES

Description

Provision at 31.12.1998

Change over Year

Provision at 31.12.1999

(EUR)

A. Major repairs

B. Other liabilities and charges

Guarantee Fund

Borrowing-lending:

(cid:151) NCI

(cid:151) EURATOM

(cid:151) Balance of payments

0,00

0,00

0,00

1 280 661 048,12

ﬂ 75 429 076,96

1 205 231 971,16

1 060 301,10

116 132,19

1 176 433,29

200 000,00

34 456,07

0,00

38 715,00

200 000,00

73 171,07

Total provisions liabilities and
charges

1 281 955 805,29

ﬂ 75 274 229,77

1 206 681 575,52

In view of the risks involved in lending to third countries, a provision for risks and liabilities has been set
up for the net assets of the Guarantee Fund, not including the surplus funds to be repaid to the general
budget in the first quarter of 2000 (see note IV.B.3 on the assets side).

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III. LONG-TERM LIABILITIES

This heading includes liabilities due in more than one year.

Description

31.12.1998

Exchange differences

31.12.1999

(EUR)

A. Financial debts: Borrowings

NCI

EURATOM

Balance of payments

Financial assistance

Food aid

B. Other long-term liabilities

127 934 983,03

ﬂ 22 583 732,08

105 351 250,95

12 237 885,21

ﬂ 12 237 885,21

2 482 746 455,47

ﬂ 2 482 746 455,47

0,00

0,00

1 488 000 000,00

ﬂ 82 000 000,00

1 406 000 000,00

0,00

0,00

0,00

Subtotal

4 110 919 323,71

ﬂ 2 599 568 072,76

1 511 351 250,95

Staff funds

16 816 856,92

2 089 457,26

18 906 314,18

Deposits and guarantees

2 427 117,46

ﬂ 790 401,61

1 636 715,85

NCI

Leasing

EBRD subscriptions

Other

201 679 473,11

ﬂ 43 713 119,87

157 966 353,24

524 865 385,02

226 075 780,88

750 941 165,90

57 712 500,00

ﬂ 6 412 500,00

51 300 000,00

530 856 441,23

ﬂ 211 626 399,77

319 230 041,46

Subtotal

1 334 357 773,74

ﬂ 34 377 183,11

1 299 980 590,63

Total

5 445 277 097,45

ﬂ 2 633 945 255,87

2 811 331 841,58

Detailed tables on borrowing are to be found in Volume II.
Staff funds: This budget item covers the unemployment fund for temporary staff at all the institutions (EUR 9,3 million) and the
welfare fund for Commission local staff in non-member countries (EUR 9,6 million).
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.
Leasing: This budget item contains leasing debts due in more than one year.
EBRD subscriptions: the part of the subscription called in (see note Part IV.A.1 (cid:151) Assets).
Other: As it has invoked its purchase option, Parliament must repay the cost of investment (see note III.A (cid:151) Assets).

The detailed movements in borrowing operations in 1999 are as follows:

Description

Balance at 31.12.1998

New borrowings

Repayments

Exchange Rate
differences

Balance at 31.12.1999

(EUR)

1. Borrowings

MTA

FMA

BOP

NCI

EURATOM

1 683 000 000,00

108 000 000,00

200 000 000,00

0,00

1 591 000 000,00

0,00

2 482 746 455,47

168 250 267,80

27 742 987,96

0,00

2 482 746 455,47

40 312 205,00

ﬂ 2 248 056,43

130 186 119,23

15 505 102,75

12 237 885,21

Total

4 361 739 711,23

108 000 000,00

255 817 307,75

ﬂ 2 248 056,43

4 216 170 459,91

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The amounts outstanding on borrowings at 31 December 1999 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

Maturity > 1 year

Maturity < 1 year

Balance

(EUR)

A. Borrowings

MTA

BOP

EURATOM

NIC

1 406 000 000,00

185 000 000,00

1 591 000 000,00

0,00

0,00

2 482 746 455,47

2 482 746 455,47

12 237 885,21

12 237 885,21

105 351 250,95

24 834 868,28

130 186 119,23

Subtotal

1 511 351 250,95

2 704 819 208,96

4 216 170 459,91

B. Other

1 299 980 590,63

81 449 022,05

1 381 429 612,68

Total

2 811 331 841,58

2 786 268 231,01

5 597 600 072,59

IV. SHORT-TERM LIABILITIES

C.2. Community bodies

A. Long-term liabilities falling due in less than one year

This heading includes borrowings which fall due for payment
in less than one year’s time, long-term leasing debts falling due
within the year,
to EBRD capital and the
purchase of Parliament’s building complex (see table below).

subscriptions

This item covers amount owed by the institutions to certain
Community bodies.

This item also contains deductions and repayments in respect
of building loans granted to Community officials which were
financed by the ECSC and have to be repaid to the ECSC.

B. Other financial liabilities

C.3. Appropriations to be carried over

At 31 December 1999 the breakdown of appropriations to be carried
over, taking all the institutions together, was as follows:

(EUR)

Description

31.12.1999

31.12.1998

(EUR)

Other financial
liabilities

(cid:151) Current

accounts (1)

(cid:151) Imprest

accounts (1)

(cid:151) Ongoing

transfers (2)

0,00

0,00

221,60

88 460,99

2 793 974 795,85

3 818 545 703,30

Total

2 793 974 795,85

3 818 634 385,89

(1) This budget item now relates to accounts with a debit at 31.12.1999.
(2) This item covers payments booked to the budget in 1999 but only effected
by the accounting officer between the closure of the accounts and 15 January
2000 (Article 6 of the Financial Regulation).

C. Current liabilities

C.1. Member States and EFTA countries

This budget
item covers amounts owed to EFTA countries
belonging to the EEA. It also includes the 1999 balance of
contributions from these countries (EUR 10 789 056,50) (1)
and the balance from 1998 (cid:151) EUR 866 729,14 which has not
yet been regularised.

Description

31.12.1999

31.12.1998

Appropriations to be
carried over

(cid:151) non-differentiated

appropriations carried
over automatically

(cid:151) non-differentiated

appropriations carried
over by the budgetary
authority

(cid:151) appropriations carried

over by Commission
decision

(cid:151) differentiated current
year’s approps. in
respect of contribs. by
third parties

(cid:151) differentiated approps.
carried over from
1998 in respect of
contribs. by third
parties

516 866 415,94

419 802 549,59

59 492 878,00

572 000 000,00

4 241 439 896,00

422 212 473,00

201 366 223,00

96 750 475,43

0,00

52 266 904,95

Total

5 019 165 412,94 1 563 032 402,97

C.4. Sundry creditors

(1) This figure is understated by EUR 747,89. The corection will be

made to the 2000 figure.

This item covers debts arising from the activities of
European Communities.

the

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C 343/81

D. Other liabilities

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

This item comprises 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. It also includes
accrued interest on borrowings and swaps.

V. TRANSITIONAL ACCOUNTS

(EUR)

Description

31.12.1999

31.12.1998

Interest

106 993 786,76

123 206 149,75

Revenue to be booked (1)

263 649 975,16

197 675 981,48

Re-use

150 412 933,24

127 785 434,38

Exchange differences

592 336,62

1 807 525,07

Other liabilities to be paid
and approps to be carried
over

168,19

0,00

Revenue from fines for infringements of the competition rules
(EUR 154 289 546)
is entered 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
judgment, such revenue cannot be booked to the budget when
it is received.

Total

521 649 199,97

450 475 090,68

This item also covers conversion gains on currency items, not
including cash assets.

C 343/82

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CHAPTER 4

COMMITMENTS NOT INCLUDED IN THE BALANCE SHEET

POTENTIAL LIABILITIES AND ASSETS OF THE EUROPEAN COMMUNITIES AT 31 DECEMBER 1999

POTENTIAL LIABILITIES AT 31 DECEMBER 1999

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)

2 375 109 827

(EUR)

66 488 672 963

2 747 458 232

(cid:151) Objective 1

(cid:151) Objective 2

(cid:151) Objective 3 and 4

(cid:151) Objective 5a (cid:151) agriculture

(cid:151) Objective 5a (cid:151) fisheries

(cid:151) Objective 5b

(cid:151) Objective 6

(cid:151) Community initiatives

2.2. Cohesion Fund

2.3. Protocols with the Mediterranean countries

External relations

2.4. Fisheries agreements

900 503 108

473 209 370

58 935 560

29 513 732

0

66 862 678

0

846 085 379

2 694 405

157 900 000

82 490 000

129 264 000

3 (*)

EAGGF-Guarantee

21 798 980 589

3.1. Expenditure by Member States under the EAGGF Guarantee Section between 16 October

1999 and 31 December 1999

3.2. Potential

liabilities connected with the clearance of

the EAGGF Guarantee accounts

pending judgment by the Court of Justice

21 223 398 567

575 582 022

(cid:151) Germany

(cid:151) Greece

(cid:151) France

(cid:151) Italy

(cid:151) Netherlands

(cid:151) Belgium

(cid:151) Spain

(cid:151) United Kingdom

17 243 525

180 868 001

103 988 586

46 758 015

25 265 847

19 720 377

180 184 081

1 553 590

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C 343/83

4 (*) Repayment guarantee

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

(EUR)

20 168 019 265

(EUR million)

(cid:151) 70 % guarantee

(cid:151) 75 % guarantee

(cid:151) 100 % guarantee

15 624 000 000

4 885

5 462

5 277

4.2. on borrowings contracted by the European Communities (amounts carrying a budget

guarantee at 31.12.1999)

total authorised ceiling (EUR million)

(cid:151) Balance of payments

(cid:151) Euratom

(cid:151) NCI (including reconstruction)

(cid:151) Financial assistance

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

5 (*)

Leasing and long-term rental commitments

5.1. Leasing of buildings

Other institutions:

5.1.1. Buildings (cid:151) Parliament

5.1.2. Annex (cid:151) Court of Justice

5.2. Long-term rental (cid:151) lease

Commission:

5.2.1. Land

5.2.2. Buildings (cid:151) Brussels

5.2.3. Buildings (cid:151) Luxembourg

5.2.4. Buildings (cid:151) Publications Office

Other institutions

5.2.5. (cid:145)Palais(cid:146) Court of Justice

5.2.6. Buildings (cid:151) ESC

5.2.7. Buildings (cid:151) Council

5.2.8. Buildings (cid:151) Parliament

5.3. Leasing operation

Commission:

(cid:151) Computer equipment (cid:151) Publications Office

(cid:151) Equipment (cid:151) Publications Office

Other institutions:

(cid:151) Computer equipment (cid:151) Parliament

4 216 170 460

14 000

2 482 746 455

4 000

6 830

3 130

12 237 885

130 186 119

1 591 000 000

327 848 805

679 353 143

1 467 422 947

614 290 000

65 063 143

1

562 697 042

88 603 408

80 370 965

2 068 425

18 563 820

14 637 252

17 692 223

3 008 180

1 800

426 688

731 671 416

52 961 720

3 009 980

426 688

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6

Swaps

6.1. Currency swaps to be delivered: NCI

6.2. Exchange rates swaps to be delivered: Financial assistance

7 Correction of budgetary imbalances

8 (*) Commitments in respect of pensions

9 (*)

Potential liabilities in respect of contributions to related organisations

10 (*) Other potential liabilities

10.1. Brussels Capital Region tax

10.3. Creditors holding guarantees from third parties

10.4. Working capital (cid:151) JRC

15 (*) The decommissioning of nuclear installations

1.12.2000

(EUR)

379 514 235

P.M.

12 590 000 000

922 500 000

13 460 185

59 514 235

320 000 000

11 799 056

37 212

1 623 917

The decommissioning of the Joint Research Centre’s nuclear installations and waste of disposal

450 000 000

Total

127 026 028 415

(*) See explanatory notes.

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C 343/85

POTENTIAL ASSETS AT 31.12.1999

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

(cid:151) Balance of payments

(cid:151) Euratom

(cid:151) NCI

2 482 746 455

12 237 885

145 995 397

(EUR)

66 488 672 963

18 264 979 738

15 624 000 000

2 640 979 738

5 (*)

Leasing and long-term rental commitments

1 467 422 947

5.1. Leasing of buildings and similar

679 353 143

Other institutions:

5.1.1. Buildings (cid:151) Parliament

5.1.2. Annexe (cid:151) Court of Justice

5.2. Long-term rental (cid:151) lease

Commission:

5.2.1. Land

5.2.2. Buildings, Brussels

5.2.3. Buildings, Luxembourg

5.2.4. Buildings, Publications Office

Other institutions

5.2.5. (cid:145)Palais(cid:146) (cid:151) Court of Justice

5.2.6. Buildings (cid:151) ESC

5.2.7. Buildings (cid:151) Council

5.2.8. Buildings (cid:151) Parliament

5.3. Operational leasing

Commission:

(cid:151) Computer equipment (cid:151) Publications Office

(cid:151) Equipment (cid:151) Publications Office

Other institutions:

614 290 000

65 063 143

1

562 697 042

88 603 408

80 370 965

2 068 425

18 563 820

14 637 252

17 692 223

3 008 180

1 800

(cid:151) Computer equipment (cid:151) Parliament

426 688

6

Swaps

6.1. Currency swaps to be received: NCI

6.2. Exchange rates swaps to be received: Financial assistance

7 Correction of budgetary imbalances

731 671 416

52 961 720

3 009 980

426 688

47 250 000

320 000 000

367 250 000

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 (cid:151) JRC

11 (*) Commitments received (bank guarantees)

in respect of fines (cases still pending at

31.12.1999)

12 (*)

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

(cid:151) EAGGF Guarantee

(cid:151) Structural operations

13 (*)

EAGGF Guarantee:

37 212

1 623 917

1 728 513 000

193 046 000

1.12.2000

(EUR)

12 590 000 000

1 661 129

724 577 780

1 921 559 000

104 800 000

Net potential gain on disposal of agricultural stocks

104 800 000

(cid:151) foreseeable sales value at. 30.9.1999

EUR 1 735,45 million

(cid:151) book value of stocks

EUR ﬂ 1 630,65 million

14 Estimates of amounts receivable

454 584 185

(cid:151) forecasts

(cid:151) forecasts

454 584 185

P.M.

Total

102 385 507 741

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

1.12.2000

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C 343/87

EXPLANATORY NOTES

OFF-BALANCE-SHEET COMMITMENTS (cid:151) POTENTIAL LIABILITIES AND ASSETS

at

Commitments against differentiated appropriations still
1.
outstanding
EUR
December
70 931 479 082,22 of which EUR 4 442 806 119,380 is
covered by carryovers of payment appropriations from 1999
to 2000.

totalled

1999

31

It should be stressed that there were commitments relating to
structural expenditure estimated at EUR 435 million still
outstanding owing
legal proceedings. The
Commission cannot cancel such amounts even if previous
experience suggests that many of these commitments will not
give rise to any payment.

to ongoing

aid

Some

remained

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

uncommitted

because

for

2.1 + 2.2.
The Commission regards the overall budget
allocation agreed at Edinburgh as a spending commitment by
the Community vis-(cid:224)-vis the Member States. The 1999 budget
was established in such a way that this overall allocation was
respected. 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
the period 1994-1999 from the Edinburgh
made
allocation. The difference
commitments
vis-(cid:224)-vis the Member States after 31 December 1999 for
Community Support Frameworks, Community Initiatives and
the Cohesion Fund (except appropriations for combating fraud,
evaluating the environment and transitional and innovatory
In
measures)
accordance with the principle of prudence,
it reflects the
maximum potential liabilities for these two Funds.

the programming period 1994-1999.

represents

total

for

The commitment appropriations covering the programming
period 2000-2006, adopted at the Berlin European Council,
come to EUR 195 010 million for the Structural Funds and
EUR 18 000 million for the Cohesion Funds respectively (1999
prices).

Some

aid remains uncommitted because

2.3-2.5.
the
Commission decided to enter into commitments in respect of
amounts that were not covered by commitment appropriations
in the budget.

3.

EAGGF Guarantee

The payments taken into account for the Guarantee
3.1.
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 1999
are included in the off-balance-sheet commitments.

towards

Potential

liabilities

3.2.
States
connected with the clearance procedures. 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.

the Member

As formulated, the guarantee legally covers the loans
4.1.
signed by the EIB at 31 December 1999 (including loans
granted to three Member States before accession). However, it
should be noted that these loans have not been fully paid out.
totalled EUR
At 31 December 1999 the amount paid out
10 253 million (EUR 10 184 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 EUR 13 884 million paid out up to 31 December 1999,
EUR 3 631 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 1999.

Amount outstanding
at 31 December

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

EUR million

10 184

9 641

8 960

8 175

7 301

6 320

5 469

4 620

3 770

3 078

2 384

1 829

C 343/88

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Official Journal of the European Communities

1.12.2000

Amount outstanding
at 31 December

2011

2012

2013

2014

2015

2016

2017

EUR million

1 355

963

642

437

277

199

148

the EIF,

been subscribed, this represents a maximum potential risk of
EUR 927,8 million for the European Communities. As the
Communities contributes a total of EUR 600 million to the
in the worst possible
capital of
the latter might,
scenario, repay EUR 327,8 million. The proportion of
the
capital subscribed by the European Communities, which have
not been called up (80 %, amounting to EUR 480 million), is
also included in the off-balance-sheet commitments as a
potential liability (point 9).

5.1. Leasing, financing and similar entitlements

For the loans granted by the EIB covered by the Community
budget guarantee (EUR 15 624 million),
the third-country
guarantees break down as follows:

This item also covers buildings occupied under a leasing
contract with purchase option.

(cid:151) 82,9 % sovereign guarantees or similar;

5.1.1. European Parliament

(cid:151) 0,9 % guarantees by public institutions;

(cid:151) 5,7 % guarantees by private financial institutions;

(cid:151) 8,8 % guarantees by a consortium of financial institutions;

(cid:151) 1,7 % guarantees by other institutions.

The Communities have

4.2.
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:

received guarantees

(EUR)

Guarantees by Member States

2 513 026 100,14

Guarantees by public institutions in the
Member States

Guarantees in the form of securities against
other assets

9 565 367,27

1 347 160,02

Banks or long-term credit institutions

88 037 855,97

Loans to public institutions

Loans to Member States

1 179 828,56

27 823 425,89

Total

2 640 979 737,85

The Community has not received third-party guarantees for
loans granted under the financial assistance scheme or food
aid. However, these loans, totalling EUR 1 665,4 million, are
guaranteed by the Guarantee Fund.

In March 1994 Parliament signed a long-term leasing contract
with a purchase option for a complex in Strasbourg for which
the estimated provisional
investment cost (figure updated in
December 1998) is EUR 454 million, of which EUR 10 million
(cid:151) 40 % of the cost of the land (cid:151) has been covered by the
therefore
French authorities. The
estimated at around EUR 444 million. When the balance sheet
was drawn up, three rental payments totalling EUR 43 million
had been made.

to Parliament

cost

is

Parliament has also concluded contracts to hire computer
equipment under which it is committed to pay around EUR
0,4 million and tenancy agreements under which it
is
committed to pay around EUR 18 million.

5.1.2. Court of Justice

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

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 full (Article 8(4)); at the
latest this will be on 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.

An independent expert agreed upon by both parties (Article 9)
determines the selling price. The consultancy KPMG has been
appointed.

4.3.
At 31 December 1999 the EIF had signed guarantees
totalling EUR 2 782 million; as 89,95 % of EIF capital has

The figures reached by the expert are set out below:

1.12.2000

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C 343/89

Selling price at 31.12.1998

Value,
current
LUF

Discounted value
1980-1998
LUF

Present
value,
LUF

9 168 100 582

2 038 432 210

11 206 532 792

(5 661 915 152)

(1 476 308 622)

(7 138 223 774)

(644 115 335)

(532 693 429)

(1 176 808 764)

Costs

Payments

VAT

Selling price

2 862 070 095

29 430 159

2 891 500 254

Selling price at 31.12.1999 (estimate)

Value,
current
LUF

Discounted value
1980-1999
LUF

Present
value,
LUF

9 298 650 156

2 471 264 177

11 769 914 334

(6 069 185 143)

(1 840 506 876)

(7 909 692 019)

(644 115 335)

(591 466 311)

(1 235 581 646)

Costs

Payments

VAT

Selling price

2 585 349 678

39 290 990

2 624 640 668 or EUR
65 063 143 (1)

(1) Rate: EUR 1 = 40,3399

If the budgetary authority had decided to pay the balance due
at 31 December 1999 instead of the annual charge laid down
in the contract, the payment would thus have been LUF 2,62
billion (EUR 65,06 million).

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:

5.2 Long-term rental-lease

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
for the Court of
Justice’s Palais building, which is occupied under an indefinite
lease; here, the amounts correspond to the annual rent.

the contract, except

Commission

Leases

(cid:145)RØgie des B(cid:226)timents(cid:146)

Long-term leases

(EUR)

407 772 461

5 675 156

149 249 424

Total

562 697 041

5.2.3.
by
Luxembourg under leasing contracts.

Buildings

occupied

the

Commission

in

5.2.1
lease.

2.29 ha of land held in Luxembourg under a 29-year

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

5.3 Operational leasing

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

(more

C 343/90

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Official Journal of the European Communities

1.12.2000

8. Commitments in respect of pensions

5. Persons receiving an invalidity pension.

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

6. Members and former Members of the Commission.

The actuarial calculation is based on standard IAS 19 and, in
particular, the following parameters:

The scheme covers different
invalidity, and survivor’s) and the payment of family benefits.

types of pension (retirement,

1. Updated mortality tables;

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).

2. Calculation interest in accordance with standard IAS 19:

3,85 % compound;

3. Closed-group model (participants at 31.12.1999);

4. Application of

the principle of married staff

taking orphans’ pensions

in active
into

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)).

employment, without
account;

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.

The calculation of the estimate of total pensions liabilities (in
line with the financing provided for in Article 83 of the Staff
Regulation) is consistent with standard IAS19, an international
accounting standard which requires the employer to determine
his actuarial commitment on a going concern basis, reflecting
service-prorated benefits and taking into account foreseeable
salary increases. The actuarial valuation method used to
calculate this liability is known as the projected unit credit
method (or accumulated entitlements method).

The estimate of total pension liabilities is based on an actuarial
study based on the figures at 31 December 1997, but adjusted
to 31 December 1999 in line with the additional entitlements
acquired in 1998 and 1999.

The liabilities cover
persons:

the pension rights of

the following

1. Staff in active employment at 31 December 1999 in all the
institutions and agencies covered by the Community
pensions scheme;

2. Persons receiving a retirement pension;

3. Persons receiving a survivor’s pension;

4. Orphans;

5. The marital situation of persons no longer at work, taking

orphans’ pensions into account;

6. Elimination of

the effect of

the weighting,

inflation or

general revaluation of salaries/pensions;

7. Average salary progression of around 2 %;

8. A pensionable age of 60;

9. The statistics on early retirement and invalidity are based

on current data.

The calculations of gross pensions and family allowances are
based on the provisions of the Staff Regulations.

In accordance with accounting standard IAS19, the amount to
be entered at 31 December 1999 is EUR 12,59 billion. This
figure is lower as the interest rate to be used in the updating is
higher. If last year’s rate of 2,5 % had been used, the figure
would have been EUR 15,99 million.

9. Potential debts due to contributions to related

organisations

This sum represents payments outstanding on non-called-up
capital subscribed by the Commission to the EBRD and the
EIF:

1.12.2000

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C 343/91

EBRD

Total capital EBRD

Commission subscription

20 000 000 000

5 250 000 000

14 750 000 000

600 000 000

157 500 000

442 500 000

EIF

Total capital EIF

Commission subscription

2 000 000 000

400 000 000

1 600 000 000

600 000 000

120 000 000

480 000 000

Capital

Paid-in

Callable

Capital

Paid-in

Callable

(EUR)

(EUR)

In 1993 the Brussels Capital Region introduced a tax on
10.
office workers. The Commission asked the regional authorities
about
its exemption under the Protocol on privileges and
immunities. The initial reply given was favourable.

this position was reversed as a result of

However,
legal
procedures brought by the owners of some of the buildings
occupied by
the Commission. The Commission might
therefore have to pay this tax.

The difference between the figures
for 1998 (EUR 14,5
Million) and 1999 is due to the adjustments which the
Commission has made since 1999 in line with a more detailed
method for calculating potential liabilities.

Following the Court of Cassation’s judgment of 11 February
1999 (cid:151) at present the only final judgment in this case (cid:151) and
from the tax authorities
on the basis of

the documents

the buildings occupied (for
submitted by the owners of
reimbursement), the Commission has been able to determine
the exact amount of the tax due on each building and calculate
the default interest in line with the payment deadline shown
on each tax demand.

11.
The following 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 1999. 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 situation at 31 December 1999
for each case pending in relation to the Commission’s initial
decision. (A more detailed table is contained in Volume II).

C 343/92

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Official Journal of the European Communities

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)

1.12.2000

(EUR)

Miscellaneous

47 000 000

(2)

1 000 000

(1)

2

2

3

2

5

3

44

31

45

43

1

1

38

37

20

15

410 000

(2)

410 000

(2)

400 000

(1)

400 000

(1)

10 000

(1)

10 000

(1)

48 000 000

47 000 000

(3)

(2)

47 000 000

(without guarantee)

(2)

11 100 000

11 100 000

(5)

(5)

9 820 000

(without guarantee)

8 820 000

(3)

(2)

1 000 000

(1)

151 130 000

143 406 411

3 813 589

1 700 000

2 210 000

(44)

(37 + 2 in part)

(1 + 2 in part)

(2)

107 880 000

20 640 000

87 230 000

(31)

(22 + 2 in part)

(6 + 2 in part)

(2)

10 000

(1)

253 676 000

226 543 000

25 175 000

(45)

(34)

(9)

102 000

(1)

1 856 000

(1)

250 874 000

225 699 000

25 175 000

(43)

(34)

(9)

8 800 000

(1)

7 883 326

(1)

8 800 000

(1)

7 883 326

(1)

532 510 000

422 122 500

21 647 500

1 800 000

86 940 000

(38)

(19 + 1 in part)

(6 + 1 in part)

(1)

(11)

530 710 000

468 888 780

25 171 220

(37)

(23 + 2 in part)

(6 + 2 in part)

112 826 000

8 950 000

(20)

(2)

112 496 000

8 950 000

(15)

(2)

330 000

(5)

36 650 000

(6)

103 546 000

(13)

103 546 000

(13)

Year of
decision

1987

1990

1992

1994

1995

1997

1998

1999

Totals decisions
notified

158

1 118 452 000

859 521 911

59 446 089

4 932 000

194 552 000

(158)

(100 + 3 in part)

(18 + 3 in part)

(10)

(27)

134

1 067 073 326

724 577 780

154 289 546

(134)

(82 + 4 in part)

(25 + 4 in part)

188 206 000

(23)

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

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States

the Member

The two tables are based on the formal

12.
reports
in accordance with
submitted by
Regulations (EEC) No 595/91 (1) and No 1681/94 (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.

(cid:151) 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,
accounts
procedure).

clearance of

as part of

the

(cid:151) Even if

the Member State concerned launches recovery
proceedings in time, a positive outcome is not guaranteed.
This
are
contested in the courts.

is particularly true where

recovery orders

(cid:151) 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,
is
impossible to put an exact figure on the amounts to be
recovered because the sums involved in irregularities may,
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.

it

The figures in these tables are provisional figures based on the
reports received and processed up to the end of March 2000.
These figures may therefore be changed in line with further
reports arriving late.

The prospects of
recovery in individual cases cannot be
information
accuracy
assessed with sufficient
forwarded by the Member States. Experience in recent years
shows that the actual rate of recovery scarcely exceeds 20 %.

from the

figures given in this

The
theoretical
maximum rather than the amounts which will actually be
made available to the Community budget, for the following
reasons:

represent

table

a

(cid:151) The Member States do not always report the results of
their recovery operations (and certainly not promptly).

still

the amounts
recovered. National

(cid:151) Although Member States must inform the Commission of
it is impossible to determine
the likelihood of recovery,
to be
exactly what proportion of
laws
actually be
recovered will
sometimes provide for a 30-year limitation period, which
may well make the national authorities think twice about
formally writing off recovery even if the chances of success
are
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
as
irrecoverable.

theoretical. Nevertheless,

should be written off

amounts

only

that

(cid:151) A large proportion of the total for EAGGF Guarantee is,
the

irrecoverable for no fault of

for objective reasons,
Member State concerned.

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

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Official Journal of the European Communities

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POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

reported under Regulation No 595/91 (EAGGF-G)

(EUR 1 000)

Balance to be
recovered

Balance to be
recovered

Balance to be
recovered

< 1995 (a)

1995-1998 (b)

1999 (*) (c)

Irrecoverable (**)

Total

(d)

(e) = a + b + c ﬂ d

15 695

8 927
50 619
19 949
69 898
30 355
4 429
753 915
0
6 522
0
8 731
0
0
16 443

985 483

5 941

1 104
111 862
49 303
49 454
13 831
223
403 828
0
12 065
1 363
13 110
7
154
16 039

678 284

3 782

1 202
48 568
3 019
30 018
7 382
376
52 122
0
13 360
2 486
1 376
12
35
3 219

3 643

2 725
7 703
0
1 472
6 050
173
66 028
0
2 091
238
1 282
0
0
10 806

21 775

8 508
203 346
72 271
147 898
45 518
4 855
1 143 837
0
29 856
3 611
21 935
19
189
24 895

166 957

102 211

1 728 513

Member State

Belgium

Denmark (***)
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Austria
Portugal
Finland
Sweden
United Kingdom

Total

(*)
(**)

Provisional figures.
It will be decided under the clearance of accounts procedure which part is to be charged to the EAGGF Guarantee and which
part is to be charged to the Member State concerned.

(***) First three quarters of 1999 only.

POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

reported under Regulations Nos 1681/94 and 1831/94
(structural operations)

(EUR 1 000)

Member State

Balance to be recovered

Balance to be recovered

1994-1998

1999 (*)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

(*) First three quarters of 1999 only.

1 058

273

25 979

8 964

13 012

1 961

214

27 761

0

16

0

25 924

68

372

23 107

128 709

0

679

14 358

1 110

8 090

1 604

3 142

1 421

0

0

0

4 613

69

498

28 753

64 337

Total

1 058

952

40 337

10 074

21 102

3 565

3 356

29 182

0

16

0

30 537

137

870

51 860

193 046

1.12.2000

EN

Official Journal of the European Communities

C 343/95

On the date when the revenue and expenditure account was
drawn up, the annual report on the fight against fraud for
1999 had not yet been adopted. Now that
the OLAF has
become autonomous, the procedure for adopting this report
will have to be changed.

At 30 September 1999, with potential

13.1.
liabilities of
EUR 26,1 million and potential gains of EUR 130,9 million,
there was a net potential gain of EUR 104,8 million for the
disposal of agricultural stocks (cid:151) a far lower figure than in the
previous year (EUR 307,9 million).

13.2.
Virtually all (EUR 110 million) the total potential gain
is accounted for by cereals. At the time when the figures were
adopted for the depreciation of cereal-based products,
the
market situation for these products was not favourable. The
amounts were set at a relatively low level
the
prospects which were then expected. However, the substantial
improvement in the market situation which followed led to a
sales and,
considerable rise in the foreseeable value of

in view of

consequently, an increase in potential gains. The other item for
which a gain is expected (EUR 10 million) is rice.

The value of new stocks is written down from the date on
which they are formed. The 2000 budget contains EUR 638
million for the depreciation of these stocks (Subsection B1),
broken down as follows:

(cid:151) Cereals

(cid:151) Rice

(cid:151) Olive oil

(cid:151) Alcohol

(cid:151) Skimmed milk powder

(cid:151) Butter

(cid:151) Beef and veal

Total

(EUR million)

333,0

32,0

p.m.

130,0

95,0

48,0

p.m.

638,0

C 343/96

EN

Official Journal of the European Communities

1.12.2000

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

Book value
(EUR million)

Expected sales value
(EUR million) (b)

Potential gains/losses
(EUR million) (c)

AT 30.9.1999

Quantity
(tonnes)

(2)

5 030 646

0

5 940 051

3 376 765

48 460

45 926

(3)

513,29

0,00

447,70

186,30

3,63

4,23

(4)

494,01

0,00

557,18

180,99

4,11

3,89

Product

(1)

Common wheat, for bread

Durum wheat

Barley

Rye

Maize

Sorghum

Rice

Olive oil

Public alcohol (a)

Mixed alcohol (a)

Butter

Skimmed milk powder

Beef/carcasses

Boned (boneless) beef

Equivalent carcasses

Beef (cid:151) total

Cereals (cid:151) Total

14 441 848

1 155,15

1 240,18

502 641

47 997

439 181

1 668 969

Alcohol (cid:151) Total

2 108 150

46 120

228 725

Milk products (cid:151) Total

274 845

105 659

55 265

81 272

94,88

62,94

1,59

8,69

10,28

43,95

178,79

222,74

47,14

37,52

105,00

67,00

3,07

11,68

14,75

43,81

180,69

224,50

47,55

36,47

186 931

84,66

84,02

Grand Total

1 630,65

1 735,45

(5)

ﬂ 19,28

0,00

109,48

ﬂ 5,31

0,48

ﬂ 0,34

85,03

10,12

4,06

1,48

2,99

4,47

ﬂ 0,14

1,90

1,76

0,41

ﬂ 1,05

ﬂ 0,64

104,80

(a) Hectolitres of alcohol.
(b) expected selling prices assumed in the situation update of January 2000, at the budgetary rate assumed for 2000 (EUR 1 = USD 1,12).
(c)

(cid:145)+(cid:146) = potential gains on sales; (cid:145)ﬂ(cid:146) = potential losses on sales.

15.1.
The decommissioning of the Joint Research Centre’s
nuclear installations and waste disposal are estimated at EUR
450 million.

that

The Commission recognises

15.2.
estimates
include a margin of error of about 20 %. The experience
acquired in various countries around the world proves that the
costs involved in decommissioning nuclear installations and in
nuclear waste disposal are frequently underestimated, often
dramatically.

these