Revenue and expenditure account and balance sheet of the European Communities relating to operations under the 2000 budget (Articles 78 and 81 of the Financial Regulation of 21 December 1977) — Volume IV — Consolidated revenue and expenditure account and balance sheet (revised version)
Date: 2001-12-27
Institutions: European Commission
Subjects: Community budget, balance sheet, financial management, financial year

27.12.2001

EN

Official Journal of the European Communities

C 370/1

I

(Information)

COMMISSION

REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET

OF THE EUROPEAN COMMUNITIES RELATING TO OPERATIONS UNDER THE 2000 BUDGET

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

CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET

VOLUME IV

(revised version)

(2001/C 370/01)

Contents

Development of the European Communities’ accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Structure of the financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter I: Revenue and expenditure account: execution of the budget of the European Communities

for 2000

2000 budget outturn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consolidated summary of 2000 budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Comparison of the budget outturn for 2000/1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summary of implementation of revenue in the general budget for 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 1: Comparison of budget implementation in 2000 and 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 2: Budget execution of commitment and payment appropriations by institution . . . . . . . . . . . . . . . . . . .

Table 3: Composition and changes in commitment and payment appropriations . . . . . . . . . . . . . . . . . . . . . . .

Table 4: Execution of the year’s commitment appropriations

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

Table 5: Execution of the year’s payment appropriations

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

Table 6: Commitments against differentiated appropriations outstanding at 31.12.2000 . . . . . . . . . . . . . . . . .

Table 7: Commitments against outstanding differentiated appropriations in the course of 2000 . . . . . . . . . . . .

Table 8: Commitments against differentiated appropriations cleared in 2000 . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 9: Commitments outstanding at 31.12.2000 Developments

(including
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

since initial commitment

commitments cleared in 2000)

Page

3

5

6

7

10

11

13

15

16

21

25

29

33

35

37

C 370/2

EN

Official Journal of the European Communities

27.12.2001

Chapter II: Consolidated balance sheet of the European Communities at 31 December 2000 . . . . . . . .

50

Chapter III: Annex

Accounting principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting rules and methods

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

Annex 1: Explanatory notes to the revenue and expenditure account

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

Annex 2: Explanatory notes to the balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annex 3: Off-balance-sheet commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Potential debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Potential entitlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Explanatory notes

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

53

55

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65

87

87

90

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27.12.2001

EN

Official Journal of the European Communities

C 370/3

DEVELOPMENT OF THE EUROPEAN COMMUNITIES’ ACCOUNTING SYSTEM

As an information system, public-sector accounting has substantially broadened its objectives from a mere
record of budget execution to a more dynamic and complete management, setting out the economic,
financial and asset/liability implications which arise.

In recent years, it has emerged that the European Communities’ accounts needed to be modernised to
change from a system of accounts focusing on a mere cash-based description of budget expenditure and
revenue operations to a system based on assets and liabilities (1) with the objective of presenting the
Communities’ financial situation in a more comprehensive form, showing all its assets, entitlements and
debts as well as the expenditure and revenue for the financial year.

The European Communities are gradually falling into line with the approach adopted by a large number
of States and supported by international bodies such as IFAC (2) and OECD. Even though the public
sector still pursues objectives which differ in part from those in the private sector, it is now considered
inevitable that cash accounting should be abandoned and that a relative degree of harmonisation should
be sought for new practices.

However, the Commission has already introduced elements of accrual accounting in the presentation of
the financial statements in recent years. At present, this information does not come from an integrated
system of accounts. The Accounting Officer’s departments have to use non-accounting information from
the various Directorates-General to complete the financial balance sheet and draw up the annexes to this
balance sheet. This procedure undermines the exhaustiveness of the data. In 2000 a special effort was
made to improve the reliability of the information on fixed assets,
inventories, the list of financial
intermediaries and the valuation of entitlements.

The institutions must also give themselves the necessary means for guaranteeing the quality of the
information provided in the financial statements and implement new, more effective management and
control tools.

The European Communities have therefore embarked on a reform of the accounting system. This is an
ambitious project along the same lines followed by various countries and Member States at
the
recommendation of the international institutions responsible for drawing up public accounting standards.

In simple terms, the reforms focus on the following:

1. Retention of a cash-based reports on budget implementation (funds collected and disbursed) and move
towards general accounts based on the accrual principle. This dual system has also been adopted by a
number of Member States;

2.

Integrated accounting:
the enhancement of budget accounting should allow transactions to be
properly entered in the accounts; no lists from outside the accounts need then be used to draw up the
financial statements;

3. Development of the general accounts from a cash-based account into one based on the principle of

accrual, which gives a more faithful picture of the actual situation;

(1) Accrual accounting.
(2) The IFAC (International Federation of Accountants) aims to produce international standards for the States which are

directly based on company accounting practice.

C 370/4

EN

Official Journal of the European Communities

27.12.2001

4. Definition and adjustment of the scope of consolidation in accordance with international standards;

5.

In substance, the EC’s financial statements should be brought into line with international standards.
These statements are the product of the accounting system. Their objective is to give a faithful picture
of assets, the financial situation, budget execution, the entity’s results and the cash flow for the year.

The ultimate purpose of this accounting reform is of course to improve financial information and provide
relevant information for decision-making.

This new approach will be implemented in a number of stages and relate to the financial statements for a
number of financial years.

27.12.2001

EN

Official Journal of the European Communities

C 370/5

STRUCTURE OF THE FINANCIAL STATEMENTS

1. The financial statements 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
Justice, Court of Auditors, Economic and Social

(Parliament, Council, Court of
Committee and Committee of the Regions, Ombudsman).

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

Communities, with explanatory notes.

3. Volume I sets 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.

C 370/6

EN

Official Journal of the European Communities

27.12.2001

CHAPTER I

REVENUE AND EXPENDITURE ACCOUNT: EXECUTION OF THE BUDGET OF THE EUROPEAN
COMMUNITIES FOR 2000

2000 BUDGET OUTTURN

EFTA-EEA
(a)

European
Community
(b)

Total 2000 budget
(c = a + b)

EUR

2000 REVENUE (1)

74 805 415,00

92 649 617 003,05

92 724 422 418,05

2000 EXPENDITURE (2)

69 890 911,62

82 797 978 896,92

82 867 869 808,54

Payments from 2000 appropriations

66 874 079,49

80 188 665 947,62

80 255 540 027,11

Commission appropriations

66 874 079,49

78 718 246 380,41

78 785 120 459,90

Appropriations, other institutions

1 470 419 567,21

1 470 419 567,21

Carryovers to 2001

Commission appropriations

2 609 312 949,30

2 609 312 949,30

2 450 394 597,22

2 450 394 597,22

Appropriations, other institutions

158 918 352,08

158 918 352,08

EFTA-EEA appropriations carried over
from 1999 to 2000 (3)

3 016 832,13

0,00

3 016 832,13

UNUSED 1999 CARRYOVERS WHICH LAPSE

1 427 379,32

1 951 613 857,54

1 953 041 236,86

Commission appropriations (4)

1 427 379,32

1 931 165 659,09

1 932 593 038,41

Appropriations, other institutions

20 448 198,45

20 448 198,45

EXCHANGE DIFFERENCES

ﬂ 190 520 017,81

ﬂ 190 520 017,81

Total

6 341 882,70

11 612 731 945,86

11 619 073 828,56

(1) Total gross revenue for the year comes to 94 420,77 million EUR, taking account of the costs incurred by the Member States in the

collection of own resources (1 696,35 million EUR).

(2) Total gross budget expenditure for the year comes to 86 666,07 million EURO, taking account of the negative expenditure under

the EAGGF Guarantee Section (3 798,2 million EUR).

(3) This amount could not be included in the 1999 balance since the corresponding appropriations were carried over after the closure

of the revenue and expenditure account for 1999.

(4) The figure for the appropriations which have lapsed has been increased by the contributions of third parties carried over from 1999

to 2000 (201 million EUR) since these appropriations are now included with the appropriations for the financial year.

CONSOLIDATED SUMMARY OF 2000 BUDGET IMPLEMENTATION

EUR

Non-differentiated appropriations

Differentiated appropriations

Total appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

.

2
7
1
2
2
0
0
1

.

APPROPRIATIONS AVAILABLE

Appropriations entered in budget

46 220 925 772,00

46 220 925 772,00

47 179 921 904,01

43 293 613 046,51

93 400 847 676,01

89 514 538 818,51

Initial budget

46 199 290 772,00

46 199 290 772,00

47 158 921 904,01

43 261 613 046,51

93 358 212 676,01

89 460 903 818,51

Supplementary and/or amending budget

21 635 000,00

21 635 000,00

21 000 000,00

32 000 000,00

42 635 000,00

53 635 000,00

Transfers

0,00

0,00

0,00

0,00

Additional appropriations

4 434 875,08

8 652 234,77

485 852 475,89

464 596 933,01

490 287 350,97

473 249 167,78

Made available again after repayment of payments

Made available again as a result of decommitments

0,00

0,00

0,00

0,00

35 923 575,32

35 923 575,32

35 923 575,32

35 923 575,32

9 744 576,80

0,00

9 744 576,80

0,00

Contributions by third parties

4 434 875,08

8 652 234,77

440 184 323,77

428 673 357,69

444 619 198,85

437 325 592,46

Carryovers from previous year

59 492 877,98

576 359 294,36

2 444 204 286,85

4 244 456 728,13

2 503 697 164,83

4 820 816 022,49

Automatic carryovers

0,00

516 866 416,38

Carried over by budgetary authority

59 492 877,98

59 492 877,98

0,00

0,00

0,00

0,00

516 866 416,38

59 492 877,98

59 492 877,98

Carried over by Commission

0,00

0,00

2 444 204 286,85

4 244 456 728,13

2 444 204 286,85

4 244 456 728,13

Total

46 284 853 525,06

46 805 937 301,13

50 109 978 666,75

48 002 666 707,65

96 394 832 191,81

94 808 604 008,78

APPROPRIATIONS USED IN 2000

Appropriations entered in budget

45 095 088 231,98

44 647 490 413,21

31 684 317 256,96

35 500 849 399,47

76 779 405 488,94

80 148 339 812,68

Additional appropriations

1 796 451,21

3 789 130,64

260 915 941,18

109 849 078,69

262 712 392,39

113 638 209,33

Made available again after repayment of payments

Made available again as a result of decommitments

0,00

0,00

0,00

0,00

35 632 761,68

6 437 994,90

35 632 761,68

6 437 994,90

8 044 764,80

0,00

8 044 764,80

0,00

Contributions by third parties

1 796 451,21

3 789 130,64

217 238 414,70

103 411 083,79

219 034 865,91

107 200 214,43

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Non-differentiated appropriations

Differentiated appropriations

Total appropriations

Commitments

Payments

Commitments

Payments

Commitments

Payments

EUR

Carryovers from previous year

55 726 255,98

497 610 282,15

2 438 071 251,79

2 571 530 726,48

2 493 797 507,77

3 069 141 008,63

Automatic carryovers

0,00

442 414 462,78

Carried over by budgetary authority

55 726 255,98

55 195 819,37

0,00

0,00

0,00

0,00

442 414 462,78

55 726 255,98

55 195 819,37

Carried over by Commission

0,00

0,00

2 438 071 251,79

2 571 530 726,48

2 438 071 251,79

2 571 530 726,48

Total

45 152 610 939,17

45 148 889 826,00

34 383 304 449,93

38 182 229 204,64

79 535 915 389,10

83 331 119 030,64

Appropriations entered in budget & additional
approps

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

Carried over by budgetary authority

Carried over by Commission

Contributions by third parties

2 638 423,87

443 353 022,40

9 165 539 682,07

2 165 959 926,90

9 168 178 105,94

2 609 312 949,30

0,00

0,00

0,00

438 489 918,27

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

438 489 918,27

0,00

8 942 593 773,00

1 840 697 653,00

8 942 593 773,00

1 840 697 653,00

2 638 423,87

4 863 104,13

222 945 909,07

325 262 273,90

225 584 332,94

330 125 378,03

Total

2 638 423,87

443 353 022,40

9 165 539 682,07

2 165 959 926,90

9 168 178 105,94

2 609 312 949,30

APPROPRIATIONS LAPSING

Appropriations entered in budget

1 125 837 540,02

1 134 945 440,52

6 553 010 874,05

5 952 065 994,04

7 678 848 414,07

7 087 011 434,56

Additional appropriations

Made available again after repayment of payments

Made available again as a result of decommitments

Contributions by third parties

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 990 625,64

29 485 580,42

1 990 625,64

29 485 580,42

290 813,64

29 485 580,42

290 813,64

29 485 580,42

1 699 812,00

0,00

0,00

0,00

1 699 812,00

0,00

0,00

0,00

Carryovers from previous year

3 766 622,00

78 749 012,21

6 133 035,06

1 672 926 001,65

9 899 657,06

1 751 675 013,86

Automatic carryovers

0,00

74 451 953,60

Carried over by budgetary authority

3 766 622,00

4 297 058,61

0,00

0,00

0,00

0,00

0,00

74 451 953,60

3 766 622,00

4 297 058,61

Carried over by Commission

0,00

0,00

6 133 035,06

1 672 926 001,65

6 133 035,06

1 672 926 001,65

Total

1 129 604 162,02

1 213 694 452,73

6 561 134 534,75

7 654 477 576,11

7 690 738 696,77

8 868 172 028,84

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27.12.2001

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Official Journal of the European Communities

CLEARANCE OF COMMITMENTS

Commitments against
non-diff. appropriations

Commitments against diff.
appropriations

Total

C 370/9

EUR

COMMITMENTS FROM PREVIOUS YEARS

Outstanding commitments at close of previous year

521 087 301,45

70 928 118 443,76

71 449 205 745,21

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

ﬂ 6 002 807,66

ﬂ 1 533 388 543,50

ﬂ 1 539 391 351,16

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

7 799 017,00

7 799 017,00

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

ﬂ 6 002 807,66

ﬂ 1 541 187 560,50

ﬂ 1 547 190 368,16

Variation suite (cid:224) la variation du taux de l’EURO

22 516,34

ﬂ 301 822,97

ﬂ 279 306,63

Payments in course of year

445 630 636,09

27 882 179 566,71

28 327 810 202,80

against appropriations entered in budget

146 752,45

25 596 013 281,60

25 596 160 034,05

against appropriations carried over by the Commission

2 234 289 973,60

2 234 289 973,60

against automatic carryovers

442 267 710,33

0,00

442 267 710,33

against carryovers relating to contributions by third parties

3 216 173,31

48 829 001,49

52 045 174,80

against approps. made available again foll. repayment of advances

3 047 310,02

3 047 310,02

Cancellation of uncleared commitments

68 179 288,66

0,00

68 179 288,66

Commitments outstanding at close of year

1 297 085,38

41 512 248 510,58

41 513 545 595,96

2000 COMMITMENTS

Commitments entered into during the year

45 152 610 939,17

34 383 304 449,93

79 535 915 389,10

Payments in course of year

44 703 259 189,91

10 300 049 637,93

55 003 308 827,84

against appropriations entered in budget

44 647 490 413,21

9 904 836 117,87

54 552 326 531,08

against appropriations carried over by the Commission

55 195 819,37

337 240 752,88

392 436 572,25

sur crØdits reconstituØs

0,00

3 390 684,88

3 390 684,88

against appropriations relating to contributions by third parties

572 957,33

54 582 082,30

55 155 039,63

Unused commitments which lapse

10 331 394,38

10 331 394,38

Commitments outstanding at close of year

439 020 354,88

24 083 254 812,00

24 522 275 166,88

Total commitments outstanding at close of year

440 317 440,26

65 595 503 322,58

66 035 820 762,84

COMPARISON OF THE BUDGET OUTTURN 2000/1999

EUR

2000

1999

EFTA-EEA

European Community

2000 budget

EFTA-EEA

European Community

1999 budget

(a)

(b)

(c = a + b)

(a)

(b)

(c = a + b)

74 805 415,00

92 649 617 003,05

92 724 422 418,05

65 077 259,00

86 842 992 458,84

86 908 069 717,84

69 890 911,62

82 797 978 896,93

82 867 869 808,55

54 288 227,87

84 213 977 642,39

84 268 265 870,26

Revenue

EXPENDITURE

Payments from 2000 appropriations

66 874 079,49

80 188 665 947,63

80 255 540 027,12

54 096 147,87

79 194 812 229,45

79 248 908 377,32

Carryovers to 2001

2 609 312 949,30

2 609 312 949,30

5 019 165 412,94

5 019 165 412,94

EFTA-EEA approps carried over from 1999 to
2000 (1)

Appropriations carried over from 1999 to 2000
which lapsed

3 016 832,13

0,00

3 016 832,13

192 080,00

0,00

192 080,00

1 427 379,32

1 951 613 857,55

1 953 041 236,87

25,46

508 101 736,10

508 101 761,56

EXCHANGE DIFFERENCES

ﬂ 190 520 017,81

ﬂ 190 520 017,81

71 984 361,71

71 984 361,71

Total

6 341 882,70

11 612 731 945,86

11 619 073 828,56

10 789 056,59

3 209 100 914,26

3 219 889 970,85

(1) This amount could not be included in the balance for year 1999 as the appropriations were carried over after the revenue and expenditure account for that year was closed.

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Sectors

Budget 2000
incl. supp. and amending
budget

Established entitlements

Amounts received

from 2000

carried over from 1999

Total

2000

1999

EUR

Balance to be recovered

REVENUE FOR 2000

.

2
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1
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1

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Own resources (Title 1)

85 557 370 687,00

86 740 369 139,85

2 006 638 986,07

88 747 008 125,92

86 637 043 467,40

82 083 049 970,25

2 109 964 658,52

Surpluses available (Title 3)

3 209 100 914,00

4 540 902 077,48

331 722,97

4 541 233 800,45

4 541 233 800,45

3 471 880 781,99

E
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0,00

Miscellaneous Community taxes, levies and dues
(Title 4)

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

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

541 218 852,00

512 127 120,79

2 025 758,80

514 152 879,59

511 855 000,80

477 764 723,82

2 297 878,79

62 270 000,00

146 992 874,92

20 447 387,30

167 440 262,22

128 776 174,70

89 551 059,76

38 664 087,52

45 420 000,00

638 989 870,31

128 625 079,95

767 614 950,26

535 318 945,48

324 474 034,83

232 296 004,78

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

0,00

20 277 384,92

1 100 085 335,01

1 120 362 719,93

158 502 886,80

114 691 493,06

961 859 833,13

Borrowing and lending operations (Title 8)

19 562 840,00

227 441 590,71

322 244 082,01

549 685 672,72

183 898 945,65

316 295 703,40

365 786 727,07

Miscellaneous revenue (Title 9)

5 643 000,00

27 948 625,26

14 944 950,96

42 893 576,22

27 793 196,77

30 361 950,73

15 100 379,45

Total

89 440 586 293,00

92 855 048 684,24

3 595 343 303,07

96 450 391 987,31

92 724 422 418,05

86 908 069 717,84

3 725 969 569,26

(1) Of the total still to be recovered for fines and penalty payments 171,4 million EUR have been collected and entered provisionally in a balance-sheet account pending a decision by the Court of Justice.

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Sectors

Budget 2000
incl. supp. and amending
budget

Established entitlements

Amounts received

from 2000

carried over from 1999

Total

2000

1999

EUR

Balance to be recovered

DETAILS TITLES 1 AND 3

TITLE 1 (OWN RESOURCES):

Agricultural levies (Chapter 10)

1 102 200 000,00

1 201 857 100,90

526 493 398,95

1 728 350 499,85

1 198 398 111,99

1 187 268 287,59

529 952 387,86

Sugar and isoglucose levies (Chapter 11)

1 162 700 000,00

1 185 503 352,00

14 836 697,86

1 200 340 049,86

1 196 809 059,85

1 203 556 321,67

3 530 990,01

Customs duties (Chapter 12)

12 961 400 000,00

14 690 935 899,12

1 688 268 475,91

16 379 204 375,03

14 568 282 337,84

13 006 508 620,14

1 810 922 037,19

VAT resources (Chapter 13)

34 048 587 740,00

34 187 570 978,02

0,00

34 187 570 978,02

34 187 570 978,02

31 381 614 223,39

GNP-based resources (Chapter 14)

37 805 112 947,00

37 253 162 958,80

0,00

37 253 162 958,80

37 253 162 958,80

37 011 668 411,14

Correction of budgetary imbalances (Chapter 15)

0,00

ﬂ 70 831 235,32

0,00

ﬂ 70 831 235,32

ﬂ 70 831 235,32

ﬂ 167 832 570,37

0,00

0,00

0,00

Own resources collection costs (Chapter 19)

ﬂ 1 522 630 000,00 ﬂ 1 707 829 913,67

ﬂ 222 959 586,65 ﬂ 1 930 789 500,32 ﬂ 1 696 348 743,78 ﬂ 1 539 733 323,31

ﬂ 234 440 756,54

Total Title 1

85 557 370 687,00

86 740 369 139,85

2 006 638 986,07

88 747 008 125,92

86 637 043 467,40

82 083 049 970,25

2 109 964 658,52

TITLE 3 (SURPLUSES AVAILABLE):

Surplus available from preceding finan. year
(Chapter 30)

Surplus of VAT from previous years (Chapter 31)

Surplus of GNP from previous years (Chapter 32)

Refunds to Member States (Chapter 33)

Surplus for the United Kingdom (Chapter 35)

3 209 100 914,00

3 209 100 914,26

0,00

3 209 100 914,26

3 209 100 914,26

3 022 230 766,71

PM

PM

PM

PM

1 004 549 724,65

331 722,97

1 004 881 447,62

1 004 881 447,62

ﬂ 49 308 221,48

327 340 802,85

6 666,79

ﬂ 96 031,07

0,00

0,00

0,00

327 340 802,85

327 340 802,85

500 317 828,75

6 666,79

6 666,79

30 679,52

ﬂ 96 031,07

ﬂ 96 031,07

ﬂ 1 390 271,51

Total Title 3

3 209 100 914,00

4 540 902 077,48

331 722,97

4 541 233 800,45

4 541 233 800,45

3 471 880 781,99

0,00

0,00

0,00

0,00

0,00

0,00

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Table 1:

COMPARISON OF BUDGET IMPLEMENTATION IN 2000 AND 1999

Commitment appropriations

Appropriations authorised

Heading

Financial perspective

2000

1

1999

2

% Difference

3 = (1ﬂ2)/2

2000

4

%

5 = 4/1

(EUR)

Outturn

1999

6

%

% Difference

7 = (6/2)

8 = (4(cid:150)6)/6

1

2

3

4

5

6

7

1

2

3

4

5

6

7

Agriculture

40 716 994 000,00

40 438 000 000,00

0,69 % 40 466 689 400,02

99,39 % 39 876 314 211,79

98,61 %

1,48 %

Structural operations

34 913 970 529,00

39 172 584 138,00

ﬂ 10,87 % 20 089 532 780,79

57,54 % 36 821 022 973,86

94,00 %

ﬂ 45,44 %

Internal policies

External action

6 582 534 010,28

6 144 493 383,77

7,13 %

6 008 273 460,93

91,28 %

5 891 029 698,57

95,87 %

1,99 %

5 217 056 668,96

6 543 986 190,84

ﬂ 20,28 %

4 986 774 469,38

95,59 %

6 156 120 762,36

94,07 %

ﬂ 18,99 %

Admin. expenditure

4 757 859 525,06

4 687 062 981,36

1,51 %

4 685 921 539,15

98,49 %

4 576 210 208,40

97,63 %

2,40 %

Reserves

1 036 000 000,00

846 000 000,00

22,46 %

186 290 500,00

17,98 %

300 069 000,00

35,47 %

ﬂ 37,92 %

Pre-accession aid

3 170 417 458,51

0,00

3 112 433 238,83

98,17 %

0,00

Total

96 394 832 191,81

97 832 126 693,97

ﬂ 1,47 % 79 535 915 389,10

82,51 % 93 620 766 854,98

95,70 %

ﬂ 15,04 %

Heading

Payment appropriations

2000

9

Carryovers

1999

10

% Difference

11 = (9ﬂ10)/10

2000

12

%

(13 = 12/1)

Cancellations

1999

14

%

% Difference

(15 = 14/2)

16 = (12(cid:150)14)/14

Agriculture

0,00

33 094 000,00

ﬂ 100,00 %

250 304 599,98

0,61 %

528 591 788,21

1,31 %

ﬂ 52,65 %

Structural operations

8 638 848 378,00

2 203 234 347,00

292,10 %

6 185 589 370,21

17,72 %

148 326 817,14

0,38 %

4070,24 %

Internal policies

External action

442 575 975,62

182 703 175,54

142,24 %

131 684 573,73

2,00 %

70 760 509,66

39 427 698,94

207 020 667,84

ﬂ 80,95 %

190 854 500,64

3,66 %

180 844 760,64

Admin. expenditure

2 638 423,87

29 143 939,07

ﬂ 90,95 %

69 299 562,04

1,46 %

81 708 833,89

1,15 %

2,76 %

1,74 %

86,10 %

5,53 %

ﬂ 15,19 %

Reserves

0,00

Pre-accession aid

44 687 629,51

0,00

0,00

849 709 500,00

82,02 %

545 931 000,00

64,53 %

55,64 %

13 296 590,17

0,42 %

0,00

Total

9 168 178 105,94

2 655 196 129,45

245,29 %

7 690 738 696,77

7,98 %

1 556 163 709,54

1,59 %

394,21 %

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Heading

Financial perspective

2000

1

1999

2

% Difference

3 = (1ﬂ2)/2

2000

4

%

5 = 4/1

Payment appropriations

Appropriations authorised

(EUR)

Outturn

1999

6

%

% Difference

7 = (6/2)

8 = (4(cid:150)6)/6

Agriculture

40 822 298 536,71

40 453 548 580,34

0,91 % 40 505 869 264,04

99,22 % 39 780 303 790,79

98,34 %

Structural operations

35 579 773 324,00

30 657 696 011,00

16,05 % 27 590 788 901,40

77,55 % 26 663 563 244,32

86,97 %

1,82 %

3,48 %

Internal policies

6 416 058 937,30

5 242 712 688,21

22,38 %

5 360 764 538,27

83,55 %

4 473 140 334,39

85,32 %

19,84 %

External action

4 201 482 300,80

5 091 804 367,68

ﬂ 17,49 %

3 841 004 222,22

91,42 %

4 585 813 361,26

90,06 %

ﬂ 16,24 %

Admin. expenditure

5 173 546 581,46

5 092 169 076,01

1,60 %

4 642 987 252,50

89,74 %

4 506 697 160,30

88,50 %

3,02 %

Reserves

1 036 000 000,00

846 000 000,00

22,46 %

186 290 500,00

17,98 %

300 069 000,00

35,47 %

ﬂ 37,92 %

Pre-accession aid

1 579 444 328,51

0,00

1 203 414 352,21

76,19 %

0,00

Total

94 808 604 008,78

87 383 930 723,24

8,50 % 83 331 119 030,64

87,89 % 80 309 586 891,06

91,90 %

3,76 %

Heading

Financial perspective

2000

9

Carryovers

1999

10

% Difference

11 = (9ﬂ10)/10

2000

12

%

(13 = 12/1)

Cancellations

1999

14

%

% Difference

(15 = 14/2)

16 = (12(cid:150)14)/14

Agriculture

52 273 093,73

138 398 536,71

ﬂ 62,23 %

264 156 178,94

0,65 %

534 846 252,84

1,32 %

ﬂ 50,61 %

Structural operations

1 470 000 000,00

3 748 381 755,00

ﬂ 60,78 %

6 518 984 422,60

18,32 %

245 751 011,68

0,80 %

2 552,68 %

Internal policies

External action

378 735 292,01

413 848 574,93

ﬂ 8,48 %

676 559 107,02

10,54 %

355 723 783,42

6,79 %

90,19 %

173 680 306,38

273 565 890,68

ﬂ 36,51 %

186 797 772,20

4,45 %

232 425 115,74

4,56 %

ﬂ 19,63 %

Admin. expenditure

391 079 928,67

444 970 655,62

ﬂ 12,11 %

139 479 400,29

2,70 %

140 501 260,09

2,76 %

ﬂ 0,73 %

Reserves

0,00

Pre-accession aid

143 544 328,51

0,00

0,00

849 709 500,00

82,02 %

545 931 000,00

64,53 %

55,64 %

232 485 647,79

14,72 %

0,00

Total

2 609 312 949,30

5 019 165 412,94

ﬂ 48,01 %

8 868 172 028,84

9,35 %

2 055 178 423,77

2,35 %

331,50 %

1

2

3

4

5

6

7

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BUDGET EXECUTION OF COMMITMENT AND PAYMENT APPROPRIATIONS BY INSTITUTION

Table 2

Appropriations for institutions other than the Commission are consolidated in Heading 5 of the financial perspective.

Commitment appropriations

(EUR)

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Payment
appropriations
authorised

From the year’s
appropriations

Commitments entered into

Carried over to the following year

From carryovers

Total

%

Automatic carryovers

Non-automatic car-
ryovers

Total

%

Appropriations laps-
ing

%

Commitments out-
standing at close of
financial year

Approps made
available again in
2001

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2

3

(4 = 2 + 3)

(5 = 4/1)

6

7

(8 = 6 + 7)

(9 = 8/1)

(10 = 1 ﬂ 4 ﬂ 8)

(11 = 10/1)

12

13

European Parliament

979 924 397,00

972 828 892,09

972 828 892,09

99,28 %

Council

354 456 000,00

349 679 250,23

349 679 250,23

98,65 %

7 095 504,91

0,72 %

87 095 001,17

4 776 749,77

1,35 %

41 680 781,31

Commission

94 712 427 951,83 75 411 449 613,15

2 467 398 629,79 77 878 848 242,94

82,23 %

225 584 332,94

8 942 593 773,00

9 168 178 105,94

9,68 %

7 665 401 602,95

8,09 % 65 876 645 930,55

7 799 017,00

1 890 644,92

3 974 270,19

1,44 %

5,65 %

7 354 520,63

7 746 016,01

3 852 830,65

3,59 %

10 231 968,35

Court of Justice

131 256 645,00

129 366 000,08

129 366 000,08

98,56 %

Court of Auditors

70 312 467,00

66 338 196,81

66 338 196,81

94,35 %

107 375 313,98

77 123 605,35

26 398 877,98

103 522 483,33

96,41 %

Economic & Social
Committee

Committee of the
Regions

35 164 833,00

32 103 334,67

32 103 334,67

91,29 %

3 061 498,33

8,71 %

4 681 637,14

Mediator

3 914 584,00

3 228 988,95

3 228 988,95

82,49 %

685 595,05

17,51 %

384 907,68

Total

96 394 832 191,81 77 042 117 881,33

2 493 797 507,77 79 535 915 389,10

82,51 %

225 584 332,94

8 942 593 773,00

9 168 178 105,94

9,68 %

7 690 738 696,77

7,98 % 66 035 820 762,84

7 799 017,00

Payment appropriations

(EUR)

Payment
appropriations
authorised

From the year’s
appropriation

Commitments entered into

Carried over to the following year

Appropriations lapsing

From carryovers

Total

%

Automatic carryovers

Non-automatic
carryovers

Total

%

Annual appropriation

Carryovers

Total

%

1

2

3

(4 = 2 + 3)

(5 = 4/1)

6

7

(8 = 6 + 7)

13

10

11

(12 = 10 + 11)

(13 = 12/1)

European Parliament

1 083 255 275,72

885 733 890,92

94 201 060,87

979 934 951,79

90,46 %

87 095 001,17

87 095 001,17

8,04 %

7 095 504,91

9 129 817,85

16 225 322,76

1,50 %

Council

405 012 681,54

307 998 468,92

44 136 076,55

352 134 545,47

86,94 %

41 680 781,31

41 680 781,31

10,29 %

4 776 749,77

6 420 604,99

11 197 354,76

2,76 %

Commission

92 947 910 230,30 78 791 558 454,80

2 884 900 790,60 81 676 459 245,40

87,87 %

609 696 944,22

1 840 697 653,00

2 450 394 597,22

2,64 %

7 089 829 572,27 1 731 226 815,41

8 821 056 387,68

9,49 %

Court of Justice

138 331 978,98

122 011 479,45

5 951 437,41

127 962 916,86

92,50 %

7 354 520,63

7 354 520,63

5,32 %

1 890 644,92

1 123 896,57

3 014 541,49

2,18 %

Court of Auditors

78 064 468,78

58 592 180,80

7 449 261,14

66 041 441,94

84,60 %

7 746 016,01

7 746 016,01

9,92 %

3 974 270,19

302 740,64

4 277 010,83

5,48 %

Economic & Social
Committee

Committee of the
Regions

114 602 143,37

65 817 768,32

31 263 231,24

97 080 999,56

84,71 %

9 975 488,14

9 975 488,14

8,70 %

5 183 179,54

2 362 476,13

7 545 655,67

6,58 %

37 022 892,28

27 421 697,53

857 938,54

28 279 636,07

76,38 %

4 681 637,14

4 681 637,14

12,65 %

3 061 498,33

1 000 120,74

4 061 619,07

10,97 %

Mediator

4 404 337,81

2 844 081,27

381 212,28

3 225 293,55

73,23 %

384 907,68

384 907,68

8,74 %

685 595,05

108 541,53

794 136,58

18,03 %

Total

94 808 604 008,78 80 261 978 022,01

3 069 141 008,63 83 331 119 030,64

87,89 %

768 615 296,30

1 840 697 653,00

2 609 312 949,30

2,75 %

7 116 497 014,98 1 751 675 013,86

8 868 172 028,84

9,35 %

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Table 3

Composition and change in commitment and payment appropriations

Commitment appropriations

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Financial perspective

Payment appropriations

(EUR)

Heading 1: AGRICULTURE

Agricultural expenditure (except
rural development) (Titles B1-1 to
B1-3)

Rural development and
accompanying measures (Titles
B1-4 and B1-5)

36 889 000 000,00 36 479 000 000,00

33 094 000,00 36 512 094 000,00 36 889 000 000,00 36 479 000 000,00

138 398 536,71 36 617 398 536,71

4 104 900 000,00

4 204 900 000,00

0,00

4 204 900 000,00

4 104 900 000,00

4 204 900 000,00

0,00

4 204 900 000,00

Total Heading 1 40 993 900 000,00 40 683 900 000,00

33 094 000,00 40 716 994 000,00 40 993 900 000,00 40 683 900 000,00

138 398 536,71 40 822 298 536,71

Heading 2:
STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10)

20 781 000 000,00 20 787 306 970,00

880 025 900,00 21 667 332 870,00 17 378 423 244,00 17 728 423 244,00

2 374 966 027,00 20 103 389 271,00

Objective 2 (Chapter B2-11)

3 668 000 000,00

3 742 205 225,00

480 833 951,00

4 223 039 176,00

4 209 184 000,00

4 359 184 000,00

504 267 662,00

4 863 451 662,00

Objective 3 (Chapter B2-12)

3 505 000 000,00

3 505 780 957,00

55 913 856,00

3 561 694 813,00

2 894 814 000,00

3 343 830 000,00

0,00

3 343 830 000,00

Other structural measures (outside
Objective 1 areas) (Chapter B2-13)

Community initiatives (Chapter
B2-14)

Innovative measures and technical
assistance (Chapters B2-16)

161 000 000,00

171 463 558,00

18 925 684,00

190 389 242,00

1 056 703 000,00

1 056 703 000,00

0,00

1 056 703 000,00

1 743 000 000,00

1 755 577 968,00

790 619 560,00

2 546 197 528,00

3 091 680 000,00

2 289 664 000,00

736 660 028,00

3 026 324 028,00

161 000 000,00

56 665 322,00

6 957 173,00

63 622 495,00

370 767 000,00

223 767 000,00

3 621 819,00

227 388 819,00

Cohesion Fund (Title B2-3)

2 659 000 000,00

2 659 000 000,00

2 694 405,00

2 661 694 405,00

2 800 000 000,00

2 800 000 000,00

158 686 544,00

2 958 686 544,00

Financial mechanism (European
Economic Area) (Title B2-4)

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Total Heading 2 32 678 000 000,00 32 678 000 000,00

2 235 970 529,00 34 913 970 529,00 31 801 571 244,00 31 801 571 244,00

3 778 202 080,00 35 579 773 324,00

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Commitment appropriations

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Financial perspective

Payment appropriations

(EUR)

Heading 3:
INTERNAL POLICIES

Research and technological
development (Subsection B6)

Other agricultural operations (Title
B2-5)

Other regional operations (Title
B2-6)

3 630 000 000,00

3 710 582 297,02

344 103 407,68

4 054 685 704,70

3 600 000 000,00

3 552 842 099,75

532 899 404,51

4 085 741 504,26

52 500 000,00

52 500 000,00

0,00

52 500 000,00

82 000 000,00

84 010 000,00

0,00

84 010 000,00

Transport (Title B2-7)

20 500 000,00

20 500 000,00

15 000 000,00

15 000 000,00

0,00

0,00

15 000 000,00

19 477 000,00

17 677 000,00

20 500 000,00

18 700 000,00

16 700 000,00

0,00

0,00

17 677 000,00

16 700 000,00

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

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

Culture and audiovisual media (Title
B3-2)

Information and communication
(Title B3-3)

Social dialogue and employment
(Title B3-4)

45 550 000,00

45 550 000,00

0,00

45 550 000,00

35 250 000,00

41 350 000,00

0,00

41 350 000,00

481 500 000,00

490 075 380,00

82 203 232,55

572 278 612,55

392 700 000,00

496 153 758,20

51 430 703,57

547 584 461,77

111 500 000,00

113 375 750,00

23 216 271,32

136 592 021,32

102 800 000,00

94 478 192,00

20 884 816,84

115 363 008,84

104 000 000,00

104 000 000,00

5 259 484,34

109 259 484,34

97 400 000,00

99 600 000,00

92 659,30

99 692 659,30

144 615 000,00

145 836 321,00

3 906 032,05

149 742 353,05

125 645 000,00

125 723 848,25

1 602 391,10

127 326 239,35

Energy (Title B4-1)

36 800 000,00

37 360 583,90

3 311 826,78

40 672 410,68

35 100 000,00

35 559 065,64

1 175 880,00

36 734 945,64

Euratom nuclear safeguards (Title
B4-2)

16 700 000,00

16 700 000,00

0,00

16 700 000,00

15 400 000,00

19 400 000,00

0,00

19 400 000,00

Environment (Title B4-3)

157 700 000,00

161 666 000,00

130 562,79

161 796 562,79

137 700 000,00

140 598 706,50

10 335 144,59

150 933 851,09

Protection and promotion of
consumer interests (Title B5-1)

22 500 000,00

22 911 750,00

Aid for reconstruction (Title B5-2)

3 698 000,00

3 698 000,00

0,00

0,00

22 911 750,00

20 000 000,00

20 107 146,50

3 698 000,00

3 698 000,00

3 698 000,00

0,00

0,00

20 107 146,50

3 698 000,00

Internal market (Title B5-3)

145 445 000,00

136 692 760,00

3 218 625,69

139 911 385,69

151 390 000,00

152 044 750,00

3 654 266,29

155 699 016,29

Industry (Title B5-4)

2 000 000,00

2 000 000,00

0,00

2 000 000,00

88 644 000,00

93 644 000,00

10 128 000,00

103 772 000,00

.

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Commitment appropriations

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Financial perspective

Payment appropriations

(EUR)

Labour market and technological
innovation (Title B5-5)

214 493 000,00

215 425 073,90

11 300 578,38

226 725 652,28

107 600 000,00

103 182 132,50

5 828 323,39

109 010 455,89

Statistical information (Title B5-6)

31 400 000,00

32 337 030,00

175 084,69

32 512 114,69

30 130 000,00

30 540 726,00

0,00

30 540 726,00

Trans-European networks (Title
B5-7)

Area of freedom, security and
justice (Title B5-8)

Measures to combat fraud (Title
B5-9)

688 000 000,00

674 570 508,19

1 459 000,00

676 029 508,19

536 500 000,00

559 945 652,62

5 567 824,20

565 513 476,82

97 500 000,00

97 710 450,00

108 000,00

97 818 450,00

68 700 000,00

74 699 445,55

5 105 000,00

79 804 445,55

5 650 000,00

5 650 000,00

0,00

5 650 000,00

5 400 000,00

5 400 000,00

0,00

5 400 000,00

Total Heading 3

6 027 051 000,00

6 104 141 904,01

478 392 106,27

6 582 534 010,28

5 674 234 000,00

5 767 354 523,51

648 704 413,79

6 416 058 937,30

Heading 4:
EXTERNAL ACTION

European Development Fund (Title
B7-1)

Food aid and support operations
(Chapter B7-20)

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

463 406 000,00

458 406 000,00

0,00

458 406 000,00

367 228 150,00

439 654 650,00

0,00

439 654 650,00

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s

Humanitarian aid (Chapter B7-21)

472 590 000,00

487 590 000,00

4 907 325,49

492 497 325,49

465 090 000,00

421 090 000,00

125 907 325,49

546 997 325,49

Cooperation with Asian developing
countries (Chapter B7-30)

Cooperation with Latin American
developing countries (Chapter
B7-31)

Cooperation with the countries of
southern Africa, including South
Africa (Chapter B7-32)

446 284 000,00

471 284 000,00

23 180 000,00

494 464 000,00

323 686 600,00

329 686 600,00

3 253 398,84

332 939 998,84

335 914 000,00

310 759 000,00

57 600 000,00

368 359 000,00

219 619 860,00

208 619 860,00

7 220 000,00

215 839 860,00

123 540 000,00

123 540 000,00

0,00

123 540 000,00

91 614 630,00

131 614 630,00

0,00

131 614 630,00

.

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1
2
2
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1

.

Commitment appropriations

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Financial perspective

Payment appropriations

(EUR)

Cooperation with Mediterranean
third countries (Chapter B7-4)

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

Assistance to partner countries in
eastern Europe and central Asia
(Chapter B7-52)

Other Community measures in
favour of the partner countries of
eastern Europe and central Asia and
the countries of the western
Balkans (Chapter B7-53)

Cooperation with the countries of
the western Balkans (Chapter
B7-54)

Other cooperation measures (Title
B7-6)

European initiative for democracy
and human rights (Title B7-7)

International fisheries agreements
(Chapter B7-80)

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

Pre-accession strategy for the
Mediterranean countries (Chapter
B7-04)

Common Foreign and Security
Policy (Title B8-0)

1 142 923 000,00

1 044 148 000,00

44 007 615,00

1 088 155 615,00

547 939 900,00

520 939 900,00

1 750 000,00

522 689 900,00

0,00

0,00

0,00

0,00

6 413 000,00

6 413 000,00

0,00

6 413 000,00

450 373 000,00

450 373 000,00

228 000,00

450 601 000,00

420 314 530,00

420 714 530,00

12 665 000,00

433 379 530,00

34 766 000,00

89 766 000,00

25 000 000,00

114 766 000,00

33 043 000,00

118 506 000,00

15 000 000,00

133 506 000,00

456 630 000,00

821 630 000,00

39 564 961,10

861 194 961,10

288 211 050,00

678 805 050,00

67 051 042,10

745 856 092,10

356 850 000,00

355 350 000,00

6 375 354,37

361 725 354,37

361 620 000,00

329 720 000,00

20 440 255,37

350 160 255,37

95 373 000,00

96 873 000,00

22 863,00

96 895 863,00

82 492 769,00

75 492 769,00

16 940 000,00

92 432 769,00

276 105 000,00

145 735 000,00

0,00

145 735 000,00

273 605 000,00

147 386 500,00

0,00

147 386 500,00

103 316 000,00

87 616 000,00

208 000,00

87 824 000,00

100 693 790,00

62 043 790,00

208 000,00

62 251 790,00

0,00

15 000 000,00

0,00

15 000 000,00

0,00

2 000 000,00

0,00

2 000 000,00

47 000 000,00

47 000 000,00

10 892 550,00

57 892 550,00

30 000 000,00

30 000 000,00

8 360 000,00

38 360 000,00

Total Heading 4

4 805 070 000,00

5 005 070 000,00

211 986 668,96

5 217 056 668,96

3 611 572 279,00

3 922 687 279,00

278 795 021,80

4 201 482 300,80

.

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Commitment appropriations

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Initial budget

Final approps after
transfers and SABs
(incl. EFTA)

Additional appropri-
ations and carryovers

Total authorised

Financial perspective

Payment appropriations

(EUR)

Heading 5: ADMINISTRATIVE
EXPENDITURE

Part A (excluding pensions)

4 139 362 772,00

4 144 214 772,00

30 833 753,06

4 175 048 525,06

4 139 362 772,00

4 144 214 772,00

446 413 686,82

4 590 628 458,82

Pensions (all institutions)

564 311 000,00

582 811 000,00

0,00

582 811 000,00

564 311 000,00

582 811 000,00

107 122,64

582 918 122,64

Total Heading 5

4 703 673 772,00

4 727 025 772,00

30 833 753,06

4 757 859 525,06

4 703 673 772,00

4 727 025 772,00

446 520 809,46

5 173 546 581,46

Heading 6: RESERVES

Monetary reserve (Title B1-6)

500 000 000,00

810 000 000,00

0,00

810 000 000,00

500 000 000,00

810 000 000,00

0,00

810 000 000,00

Guarantees and reserves (Chapter
B0-23 and B0-24)

Emergency aid reserve (Chapter
B7-91)

203 000 000,00

203 000 000,00

0,00

203 000 000,00

203 000 000,00

203 000 000,00

0,00

203 000 000,00

203 000 000,00

23 000 000,00

0,00

23 000 000,00

203 000 000,00

23 000 000,00

0,00

23 000 000,00

Total Heading 6

906 000 000,00

1 036 000 000,00

0,00

1 036 000 000,00

906 000 000,00

1 036 000 000,00

0,00

1 036 000 000,00

Heading 7: PRE-ACCESSION AID

Agriculture (Chapter B7-01)

529 000 000,00

529 000 000,00

0,00

529 000 000,00

200 000 000,00

150 000 000,00

0,00

150 000 000,00

ISPA (Chapter B7-02)

1 058 000 000,00

1 058 000 000,00

0,00

1 058 000 000,00

245 000 000,00

175 000 000,00

0,00

175 000 000,00

Phare pre-accession instrument
(Chapter B7-03)

1 579 710 000,00

1 579 710 000,00

3 707 458,51

1 583 417 458,51

1 251 000 000,00

1 251 000 000,00

3 444 328,51

1 254 444 328,51

Total Heading 7

3 166 710 000,00

3 166 710 000,00

3 707 458,51

3 170 417 458,51

1 696 000 000,00

1 576 000 000,00

3 444 328,51

1 579 444 328,51

GRAND TOTAL 93 280 404 772,00 93 400 847 676,01

2 993 984 515,80 96 394 832 191,81 89 386 951 295,00 89 514 538 818,51

5 294 065 190,27 94 808 604 008,78

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27.12.2001

EN

Official Journal of the European Communities

C 370/21

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6
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C 370/22

EN

Official Journal of the European Communities

27.12.2001

)

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27.12.2001

EN

Official Journal of the European Communities

C 370/23

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(

C 370/24

EN

Official Journal of the European Communities

27.12.2001

)

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%
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%
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,

,

1
5
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2
3
4
4
4
3

,

1
5
8
2
3
4
4
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3

%
8
9
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9

,

,

3
8
1
9
7
5
4
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1

,

4
2
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5

g
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H

27.12.2001

EN

Official Journal of the European Communities

C 370/25

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%
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%
5
9
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0
6
4
2
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,

1
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0
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9
9
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0
2

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0
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2
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3

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6
7
8
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,

7
7
4
7
3
3
5
6
2
4

,

0
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9
1
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1
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7
7
5
5
5
1
3
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0
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0
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0
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C 370/26

EN

Official Journal of the European Communities

27.12.2001

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9
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B

27.12.2001

EN

Official Journal of the European Communities

C 370/27

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7
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(

C 370/28

EN

Official Journal of the European Communities

27.12.2001

)

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%
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%
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6
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%
7
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2
3
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4
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1
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8
2
3
4
4
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%
3
7
5
9

,

,

5
5
6
2
3
2
7
8
0
0
2
1

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,

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5
5
6
2
3
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8
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1
5
8
2
3
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4
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4
5
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n

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-
7
B

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t
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C

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I

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T
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M
D
A

I

:

5

g
n
i
d
a
e
H

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 2000

Table 6

Headings

< 1996

1996

1997

1998

1999

2000

Totals

Account

%

Account

%

Account

%

Account

%

Account

%

Account

%

Classification by heading in financial perspective

EUR million

1. AGRICULTURE

Agricultural expenditure (excluding rural
development) (Titles B1-1 to B1-3)

Subtotal heading 1

2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10)

Objective 2 (Chapter B2-11)

Objective 3 (Chapter B2-12)

0,03

0,03

621,90

219,59

20,61

42,6

42,6

3,3

4,2

0,6

0,05

0,05

57,4

57,4

0,08

0,08

169,39

0,9

307,30

1,7

2 086,34

11,2

7 450,04

40,1

7 952,19

42,8

18 587,17

619,94

12,0

328,78

44,85

1,2

28,31

6,3

0,8

0,3

8,6

428,65

8,3

3 117,59

60,1

468,70

9,0

5 183,24

364,61

10,0

1 288,98

35,3

1 900,07

52,1

3 647,43

33,58

3,7

691,05

76,1

111,77

12,3

907,80

389,43

9,2

2 049,03

48,5

631,36

15,0

4 222,64

45,37

11,6

100,13

25,5

100,01

25,5

16,80

4,3

392,75

452,58

8,3

700,53

12,8

1 763,52

32,2

2 093,94

38,2

5 477,71

Other structural measures (outside
Objective 1 areas) (Chapter B2-13)

15,84

1,7

53,05

Community initiatives (Chapter B2-14)

426,11

10,1

361,66

Innovative measures and technical
assistance (Chapter B2-16)

111,41

28,4

19,03

Cohesion Fund (Title B2-3)

252,76

4,6

214,38

5,8

8,6

4,8

3,9

2,52

365,04

Subtotal heading 2

1 668,22

4,3

1 482,30

3,9

1 529,88

4,0

4 103,25

10,7 16 460,24

42,8

13 174,83

34,3

38 418,73

3. INTERNAL POLICIES

Research and technological development
(Subsection B6)

134,15

Other agricultural operations (Title B2-5)

13,90

Other regional operations (Title B2-6)

Transport (Title B2-7)

3,29

0,15

2,2

6,7

50,0

0,5

198,86

12,20

0,20

0,06

3,3

5,9

3,0

0,2

470,85

17,60

0,09

0,61

7,7

8,5

1,4

2,1

845,62

13,9

1 419,18

23,3

3 018,33

49,6

6 086,99

48,11

23,2

80,58

38,8

35,05

16,9

207,44

2,80

9,8

9,62

33,7

15,34

3,00

45,6

53,7

6,58

28,57

.

2
7
1
2
2
0
0
1

.

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

C

3
7
0
/
2
9

Classification by heading in financial perspective

EUR million

Headings

< 1996

1996

1997

1998

1999

2000

Totals

Account

%

Account

%

Account

%

Account

%

Account

%

Account

%

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

3,97

3,9

12,08

11,9

19,86

19,6

21,78

21,5

43,70

43,1

101,39

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

11,67

Culture and audiovisual media (Title B3-2)

2,46

2,5

1,9

23,51

1,18

5,0

0,9

40,77

1,88

8,6

1,4

63,04

13,3

73,67

15,6

259,92

55,0

472,57

8,60

6,6

29,11

22,4

87,03

66,8

130,26

0,90

0,9

3,10

3,3

4,51

4,8

7,12

7,5

22,79

24,1

56,35

59,5

94,76

Information and communication (Title
B3-3)

Social dialogue and employment (Title
B3-4)

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

2,26

3,72

0,22

1,6

7,1

1,6

2,89

3,89

0,42

Environment (Title B4-3)

33,10

12,7

21,91

Protection and promotion of consumer
interests (Title B5-1)

0,06

Internal market (Title B5-3)

25,14

14,0

10,56

Industry (Title B5-4)

Labour market and technological
innovation (Title B5-5)

Statistical information (Title B5-6)

0,60

3,45

0,01

1,0

0,9

0,0

1,52

0,19

Trans-European networks (Title B5-7)

176,67

14,2

67,28

Area of freedom, security and justice (Title
B5-8)

Measures to combat fraud (Title B5-9)

0,72

0,12

1,2

2,1

0,22

0,15

2,1

7,4

3,1

8,4

0,2

5,9

0,4

0,5

5,4

0,4

2,7

5,26

6,07

1,40

3,8

10,94

7,8

30,24

21,7

87,87

63,0

139,45

11,6

12,48

23,9

23,93

10,1

1,06

7,7

2,02

45,8

14,6

2,19

8,69

4,2

52,28

62,9

13,81

31,53

12,1

53,36

20,5

95,64

36,7

25,36

9,7

260,91

0,62

11,58

8,05

1,16

115,64

1,42

0,28

2,4

6,5

2,2

2,8

9,3

2,3

4,9

2,35

17,32

9,0

9,7

5,93

22,7

17,16

65,7

26,11

28,99

16,2

85,52

47,7

179,11

46,33

74,7

15,13

24,4

62,06

32,62

3,63

8,8

8,9

147,41

39,8

177,71

47,9

370,76

9,91

24,4

25,80

63,4

40,70

170,99

13,8

247,90

20,0

462,82

37,3

1 241,30

5,76

0,58

9,5

20,49

33,8

32,09

10,2

0,97

17,1

3,56

52,9

63,0

60,70

5,65

Subtotal heading 3

412,51

4,3

352,17

3,7

731,40

7,6

1 352,56

14,1

2 285,30

23,9

4 447,46

46,4

9 581,41

C

3
7
0
/
3
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

.

2
7
1
2
2
0
0
1

.

Headings

< 1996

1996

1997

1998

1999

2000

Totals

Account

%

Account

%

Account

%

Account

%

Account

%

Account

%

Classification by heading in financial perspective

EUR million

4. EXTERNAL ACTION

Food aid and support operations (Chapter
B7-20)

Humanitarian aid (Chapter B7-21)

Cooperation with Asian developing
countries (Chapter B7-30)

Cooperation with Latin American
developing countries (Chapter B7-31)

Cooperation with the countries of southern
Africa, including South Africa (Chapter
B7-32)

Cooperation with Mediterranean third
countries (Chapter B7-4)

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

Assistance to partner countries in eastern
Europe and central Asia (Chapter B7-52)

Other Community measures in favour of
the partner countries of eastern Europe and
central Asia and the countries of the
western Balkans (Chapter B7-53)

37,34

0,01

3,3

0,0

64,97

5,10

5,8

1,2

111,82

4,95

9,9

1,2

215,05

19,1

268,64

23,9

428,33

38,0

1 126,14

28,08

6,6

126,65

29,8

260,13

61,2

424,92

538,43

25,3

236,58

11,1

306,74

14,4

322,53

15,1

272,44

12,8

452,29

21,2

2 129,01

260,33

21,2

146,97

12,0

181,19

14,8

206,20

16,8

198,37

16,2

232,27

19,0

1 225,33

34,45

7,9

41,39

9,5

80,88

18,7

67,66

15,6

85,98

19,8

123,21

28,4

433,57

339,67

9,4

207,69

5,7

558,77

15,5

749,66

20,7

787,35

21,8

972,21

26,9

3 615,34

128,63

9,0

125,95

8,8

165,33

11,6

258,16

18,1

312,07

21,8

439,79

30,8

1 429,93

17,55

34,2

33,75

65,8

51,30

0,21

0,8

0,81

Cooperation with the countries of the
western Balkans (Chapter B7-54)

7,21

Other cooperation measures (Title B7-6)

42,22

0,7

5,9

41,83

45,33

2,9

4,1

6,3

89,74

65,70

8,9

9,1

26,93

96,4

27,95

111,25

11,0

206,04

20,4

552,89

54,8

1 008,97

96,84

13,5

182,06

25,3

287,73

40,0

719,87

European initiative for democracy and
human rights (Title B7-7)

International fisheries agreements (Chapter
B7-80)

4,81

2,2

9,45

4,3

11,73

5,4

38,31

17,6

64,77

29,8

88,35

40,6

217,43

7,26

34,4

0,89

4,2

0,11

0,5

7,72

36,6

2,18

10,3

2,94

14,0

21,10

.

2
7
1
2
2
0
0
1

.

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

C

3
7
0
/
3
1

Headings

< 1996

1996

1997

1998

1999

2000

Totals

Account

%

Account

%

Account

%

Account

%

Account

%

Account

%

Classification by heading in financial perspective

EUR million

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

Pre-accession strategy for the
Mediterranean countries

Common Foreign and Security Policy (Title
B8-0)

14,47

7,3

12,31

6,2

19,15

9,6

19,96

10,0

65,79

33,0

67,85

34,0

199,53

2,22

6,9

1,35

4,2

5,65

17,5

0,89

2,7

22,17

68,7

32,28

7,70

100,0

7,70

Subtotal heading 4

1 415,03

11,2

941,50

7,4

1 597,47

12,6

2 144,62

16,9

2 606,97

20,6

3 964,80

31,3

12 670,38

7. PRE-ACCESSION AID

Agriculture (Chapter B7-01)

ISPA (Chapter B7-02)

Phare pre-accession instrument (Chapter
B7-03)

98,77

2,9

90,77

2,7

116,32

3,5

537,30

16,0

1 034,07

30,8

1 481,00

44,1

3 358,23

528,90

100,0

528,90

1 013,75

100,0

1 013,75

Subtotal heading 7

98,77

2,0

90,77

1,9

116,32

2,4

537,30

11,0

1 034,07

21,1

3 023,65

61,7

4 900,88

Grand total

3 594,57

5,5

2 866,78

4,4

3 975,07

6,1

8 137,73

12,4 22 386,59

34,1 24 610,74

37,5

65 571,48

Note: Tables 6 to 9 do not contain commitments created from appropriations for reuse carried over to 2000 (EUR 12.3 million) nor commitments relating to the allocation accounts (EUR 11.7 million on B6). As a result, outstanding

commitments at 31.12.2000 are under-estimated by EUR 24.0 million.

C

3
7
0
/
3
2

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

.

2
7
1
2
2
0
0
1

.

27.12.2001

EN

Official Journal of the European Communities

C 370/33

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 2000

Table 7

Headings

1. AGRICULTURE

Agricultural expenditure (excluding rural development) (Titles B1-1 to B1-3)

Subtotal heading 1

2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10)

Objective 2 (Chapter B2-11)

Objective 3 (Chapter B2-12)

(EUR million)

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amounts
still to be paid at
31.12.2000

0,400

0,400

0,318

0,318

0,082

0,082

42 761,852

24 174,684

18 587,168

12 670,412

7 487,175

8 422,552

4 775,120

5 183,237

3 647,432

907,798

Other structural measures (outside Objective 1 areas) (Chapter B2-13)

2 028,159

1 120,361

Community initiatives (Chapter B2-14)

9 302,949

5 080,312

4 222,637

Innovative measures and technical assistance (Chapter B2-16)

1 076,388

683,636

392,752

Cohesion Fund (Title B2-3)

9 454,954

3 977,243

5 477,711

Subtotal heading 2

85 717,266

47 298,531

38 418,735

3. INTERNAL POLICIES

Research and technological development (Subsection B6)

13 784,296

7 697,308

6 086,988

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 policy (Title B3-1)

Culture and audiovisual media (Title B3-2)

Information and communication (Title B3-3)

Social dialogue and employment (Title B3-4)

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

Environment (Title B4-3)

Protection and promotion of consumer interests (Title B5-1)

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)

Area of freedom, security and justice (Title B5-8)

Measures to combat fraud (Title B5-9)

451,209

243,769

36,551

46,519

29,971

17,946

202,716

101,329

1 666,205

1 193,635

390,372

251,434

294,331

111,831

36,507

624,634

52,768

446,955

175,164

498,202

67,430

2 200,632

139,967

14,262

260,111

156,672

154,878

59,552

22,698

363,728

26,657

267,841

113,108

127,438

26,729

959,331

79,269

8,607

207,440

6,580

28,573

101,387

472,570

130,261

94,762

139,453

52,279

13,809

260,906

26,111

179,114

62,056

370,764

40,701

1 241,301

60,698

5,655

Subtotal heading 3

21 491,985

11 910,577

9 581,408

C 370/34

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Official Journal of the European Communities

27.12.2001

(EUR million)

Headings

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amounts
still to be paid at
31.12.2000

4. EXTERNAL ACTION

Food aid and support operations (Chapter B7-20)

2 028,686

902,542

1 126,144

Humanitarian aid (Chapter B7-21)

Cooperation with Asian developing countries (Chapter B7-30)

1 827,092

1 402,172

4 005,961

1 876,955

Cooperation with Latin American developing countries (Chapter B7-31)

2 297,937

1 072,606

424,920

2 129,006

1 225,331

Cooperation with the countries of southern Africa, including South Africa (Chapter
B7-32)

778,376

344,803

433,573

Cooperation with Mediterranean third countries (Chapter B7-4)

4 977,645

1 362,305

3 615,340

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

67,500

16,200

51,300

Assistance to partner countries in eastern Europe and central Asia (Chapter B7-52)

3 940,974

2 511,044

1 429,930

Other Community measures in favour of the partner countries of eastern Europe and
central Asia and the countries of the western Balkans (Chapter B7-53)

31,375

3,428

27,947

Cooperation with the countries of the western Balkans (Chapter B7-54)

2 284,768

1 275,802

1 008,966

Other cooperation measures (Title B7-6)

European initiative for democracy and human rights (Title B7-7)

International fisheries agreements (Chapter B7-80)

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

Pre-accession strategy for the Mediterranean countries

Common Foreign and Security Policy (Title B8-0)

7. PRE-ACCESSION AID

Agriculture (Chapter B7-01)

ISPA (Chapter B7-02)

Phare pre-accession instrument (Chapter B7-03)

1 348,439

397,182

98,121

413,563

7,700

83,735

628,565

179,753

77,018

214,031

0,000

51,452

719,874

217,429

21,103

199,532

7,700

32,283

Subtotal heading 4

24 589,054

11 918,676

12 670,378

528,900

1 016,274

0,000

2,529

7 389,639

4 031,409

Subtotal heading 7

8 934,813

4 033,938

528,900

1 013,745

3 358,230

4 900,875

Grand total

140 733,518

75 162,040

65 571,478

27.12.2001

EN

Official Journal of the European Communities

C 370/35

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 2000

Table 8

Headings

(EUR million)

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amounts
still to be paid at
31.12.2000

2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10)

Objective 2 (Chapter B2-11)

Objective 3 (Chapter B2-12)

13 768,655

13 768,655

3 482,781

3 482,781

2 486,403

2 486,403

Other structural measures (outside Objective 1 areas) (Chapter B2-13)

704,132

704,132

Community initiatives (Chapter B2-14)

2 370,967

2 370,967

Innovative measures and technical assistance (Chapter B2-16)

221,203

221,203

Cohesion Fund (Title B2-3)

1 069,408

1 069,408

Subtotal heading 2

24 103,549

24 103,549

3. INTERNAL POLICIES

Research and technological development (Subsection B6)

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 policy (Title B3-1)

Culture and audiovisual media (Title B3-2)

Information and communication (Title B3-3)

Social dialogue and employment (Title B3-4)

Energy (Title B4-1)

Euratom nuclear safeguards (Title B4-2)

Environment (Title B4-3)

Protection and promotion of consumer interests (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)

Area of freedom, security and justice (Title B5-8)

Measures to combat fraud (Title B5-9)

2 575,685

2 575,685

156,317

156,317

71,436

10,402

6,825

93,148

44,693

56,772

71,436

10,402

6,825

93,148

44,693

56,772

136,524

136,524

30,854

16,967

30,854

16,967

138,473

138,473

15,107

1,697

15,107

1,697

139,428

139,428

7,286

40,485

26,845

7,286

40,485

26,845

516,962

516,962

48,621

1,980

48,621

1,980

Subtotal heading 3

4 136,507

4 136,507

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

C 370/36

EN

Official Journal of the European Communities

27.12.2001

(EUR million)

Headings

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amounts
still to be paid at
31.12.2000

4. EXTERNAL ACTION

Food aid and support operations (Chapter B7-20)

452,204

452,204

Humanitarian aid (Chapter B7-21)

141,644

141,644

Cooperation with Asian developing countries (Chapter B7-30)

155,348

155,348

Cooperation with Latin American developing countries (Chapter B7-31)

126,594

126,594

Cooperation with the countries of southern Africa, including South Africa (Chapter
B7-32)

14,609

14,609

Cooperation with Mediterranean third countries (Chapter B7(cid:150)4)

339,973

339,973

Assistance to partner countries in eastern Europe and central Asia (Chapter B7-52)

129,143

129,143

Other Community measures in favour of the partner countries of eastern Europe and
central Asia and the countries of the western Balkans (Chapter B7-53)

125,364

125,364

Cooperation with the countries of the western Balkans (Chapter B7-54)

129,751

129,751

Other cooperation measures (Title B7-6)

328,592

328,592

European initiative for democracy and human rights (Title B7-7)

60,649

60,649

International fisheries agreements (Chapter B7-80)

130,877

130,877

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

40,165

40,165

Pre-accession strategy for the Mediterranean countries (Chapter B7-04)

0,000

0,000

Common Foreign and Security Policy (Title B8-0)

14,347

14,347

Subtotal heading 4

2 189,260

2 189,260

6. RESERVES

Guarantees and reserves (Chapters B0-23 and B0-24)

186,291

186,291

7. PRE-ACCESSION AID

ISPA (Chapter B7-02)

Subtotal heading 6

186,291

186,291

0,013

0,013

Phare pre-accession instrument (Chapter B7-03)

1 576,100

1 576,100

Subtotal heading 7

1 576,113

1 576,113

Grand total

32 191,720

32 191,720

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

0,000

27.12.2001

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Official Journal of the European Communities

C 370/37

Table 9

COMMITMENTS OUTSTANDING AT 31 DECEMBER 2000

MOVEMENTS SINCE INITIAL COMMITMENT

(including commitments cleared in 2000)

AGRICULTURAL EXPENDITURE (excluding rural development) (Titles B1-1 to B1-3)

Initial commit-
ments

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

r 1996
1996

Total

0,200
0,200

0,400

0,154

0,154

0,011
0,099

0,110

0,000
0,054

0,054

0,000
0,000

0,000

0,000
0,000

0,000

0,000
0,000

0,000

0,165
0,153

0,318

0,035
0,047

0,082

OBJECTIVE 1 (Chapter B2-10)

Initial commit-
ments

4 323,842
1 101,171

5 297,591

14 901,413

18 202,581

12 703,908

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

2 967,657

138,001
181,173

188,787
463,855

801,117

37,136
192,782

81,156
26,478

2 747,057

455,363

289,202
67,489

986,754

3 701,940
931,777

4 990,291

4 188,896

5 123,105

3 503,075

12 815,076

4 865,601

5 886,938

10 752,539

4 751,717

4 751,717

(EUR million)

Amount still to
be paid at
31.12.2000

621,903
169,395

307,300

2 086,337

7 450,042

7 952,191

56 530,506

2 967,657

319,174

1 453,760

7 165,871

10 551,703

15 485,175

37 943,339

18 587,167

r 1996
1996

1997

1998

1999

2000

Total

OBJECTIVE 2 (Chapter B2-11)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

1 089,478

220,996
298,487

93,553
1 071,258

865,643

27,130
68,108

549,275

884,811

24,745
18,720

244,591

670,351

983,267

69,162
150,752

236,087

705,644

1 525,065
1 607,324

1 895,595

2 260,806

219,586
619,937

328,776

428,648

2 456,709

3 439,976

3 117,594

241,191

241,191

468,696

Initial commit-
ments

1 744,650
2 227,261

2 224,371

2 689,453

6 557,570

709,887

16 153,193

1 089,478

519,483

2 030,454

1 529,324

1 941,674

3 859,544

10 969,956

5 183,237

r 1996
1996

1997

1998

1999

2000

Total

C 370/38

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Official Journal of the European Communities

27.12.2001

OBJECTIVE 3 (Chapter B2-12)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

77,131

20,906
426,664

26,650
0,000

213,662

10,627
71,267

496,254

771,874

14,547
1,788

162,900

706,304

1 166,815

0,084
7,134

270,893

768,608

574,119

149,944
506,854

1 143,709

2 246,786

1 740,933

1 473,298

1 473,298

20,614
44,851

28,307

364,605

1 288,985

1 900,069

Initial commit-
ments

170,558
551,705

1 172,016

2 611,391

3 029,918

3 373,366

10 908,955

77,131

447,570

240,313

1 350,022

2 052,353

3 094,135

7 261,524

3 647,431

r 1996
1996

1997

1998

1999

2000

Total

OTHER STRUCTURAL MEASURES (outside Objective 1 areas) (Chapter B2-13)

Initial commit-
ments

174,853
144,501

107,329

611,752

1 521,967

171,889

2 732,291

r 1996
1996

1997

1998

1999

2000

Total

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

87,535

13,726
56,571

37,979
2,120

61,220

4,060
7,521

7,712

78,676

6,611
2,985

7,698

213,960

255,531

9,104
22,257

28,181

285,540

575,387

60,115

159,016
91,455

104,812

578,176

830,919

60,115

87,535

70,297

101,319

97,970

486,786

980,585

1 824,493

COMMUNITY INITIATIVES (Chapter B2-14)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

1 048,491

71,262
491,146

93,242
86,504

423,301

278,743
143,571

197,291

811,356

163,149
226,066

110,205

420,837

584,725

135,721
153,490

139,899

617,324

1 790,608
1 100,776

870,696

1 849,517

426,113
361,662

365,035

389,431

1 035,296

1 620,021

2 049,035

219,660

219,660

631,361

11 673,915

1 048,491

562,408

603,046

1 430,960

1 504,982

2 301,391

7 451,278

4 222,637

INNOVATIVE MEASURES AND TECHNICAL ASSISTANCE (Chapter B2-16)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

353,841

11,182
25,469

2,952
24,568

65,753

4,757
18,740

42,413

41,768

3,081
6,557

37,377

50,760

30,883

5,336
7,202

28,522

47,883

79,493

16,300

381,149
82,536

174,066

140,411

110,377

16,300

904,838

111,414
19,031

45,368

100,128

100,010

16,802

392,753

1 297,591

353,841

36,651

93,273

107,678

128,659

184,735

Initial commit-
ments

2 216,721
1 462,439

1 235,731

2 238,948

3 669,056

851,021

Initial commit-
ments

492,563
101,567

219,434

240,539

210,387

33,102

r 1996
1996

1997

1998

1999

2000

Total

r 1996
1996

1997

1998

1999

2000

Total

(EUR million)

Amount still to
be paid at
31.12.2000

15,837
53,045

2,518

33,576

691,048

111,774

907,799

(EUR million)

Amount still to
be paid at
31.12.2000

27.12.2001

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Official Journal of the European Communities

C 370/39

COHESION FUND (Title B2-3)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

373,348

173,568
116,199

183,844
202,527

187,974

152,358
161,932

204,615

333,442

105,149
167,706

219,242

193,644

585,880

125,715
122,560

141,094

393,175

750,259

152,421

1 113,981
770,925

752,925

920,260

1 336,139

152,421

252,758
214,384

452,578

700,530

1 763,523

2 093,938

Initial commit-
ments

1 366,740
985,309

1 205,503

1 620,790

3 099,661

2 246,359

10 524,362

373,348

289,767

574,345

852,347

1 271,621

1 685,223

5 046,651

5 477,711

r 1996
1996

1997

1998

1999

2000

Total

RESEARCH AND TECHNOLOGICAL DEVELOPMENT (Subsection B6)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

447,884

330,548
586,392

281,560
349,741

767,841

184,400
398,054

537,708

1 014,526

99,925
255,335

510,578

673,974

473,787

102,215
163,322

343,768

635,104

824,758

1 446,533
1 752,843

2 159,895

2 323,604

1 298,545

1 291,572

1 291,572

134,150
198,861

470,850

845,619

1 419,176

3 018,332

Initial commit-
ments

1 580,736
1 951,791

2 630,745

3 169,223

2 717,722

4 309,904

16 360,121

447,884

916,939

1 399,142

2 134,687

2 013,599

3 360,740

10 272,992

6 086,988

r 1996
1996

1997

1998

1999

2000

Total

OTHER AGRICULTURAL OPERATIONS (Title B2-5)

Initial commit-
ments

136,244
91,667

117,131

80,906

132,528

49,051

607,526

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

39,558

16,492
4,544

45,536
14,006

40,681

7,471
44,331

13,915

5,762

10,290
14,792

40,657

5,079

20,642

39,558

21,036

100,224

71,480

91,460

2,999
1,789

4,276

21,956

31,304

14,005

76,329

122,344
79,463

99,530

32,798

51,946

14,005

13,900
12,205

17,601

48,108

80,582

35,045

400,086

207,440

OTHER REGIONAL OPERATIONS (Title B2-6)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

51,429

9,071
0,363

8,528
0,444

0,022

0,988
0,064

0,185

0,012

0,399
0,000

0,062

0,017

13,000

0,649
0,092

0,075

0,008

4,000

12,000

16,824

71,063
0,963

0,344

0,037

17,000

12,000

101,407

3,289
0,199

0,091

0,000

0,000

3,000

6,580

107,987

51,429

9,433

8,994

1,250

13,477

Initial commit-
ments

74,352
1,163

0,435

0,037

17,000

15,000

r 1996
1996

1997

1998

1999

2000

Total

C 370/40

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Official Journal of the European Communities

27.12.2001

TRANSPORT (Title B2-7)

Initial commit-
ments

0,739
0,162

5,144

11,151

20,841

18,885

56,921

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,485

0,084
0,081

0,000
0,015

1,825

0,020
0,000

1,189

4,205

0,000
0,010

0,794

2,073

5,641

0,000
0,000

0,726

2,074

5,579

3,547

0,485

0,165

1,840

5,414

8,518

11,926

0,589
0,106

4,535

8,352

11,220

3,547

28,348

0,150
0,056

0,609

2,799

9,621

15,338

28,573

OTHER MEASURES CONCERNING FISHERIES AND THE SEA (Title B2-9)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,268

0,000
0,000

0,000
2,798

4,896

0,000
0,198

22,358

3,563

0,025
2,110

1,575

24,537

4,533

0,000
3,776

1,123

6,136

28,455

1,803

41,294

0,293
8,883

29,951

34,237

32,988

1,803

0,000
3,972

12,082

19,858

21,778

43,696

108,154

101,387

209,541

0,268

0,000

7,694

26,118

32,780

Initial commit-
ments

0,293
12,855

42,034

54,095

54,766

45,500

r 1996
1996

1997

1998

1999

2000

Total

EDUCATION, VOCATIONAL TRAINING AND YOUTH POLICY (Title B3-1)

Initial commit-
ments

91,979
211,557

250,273

283,857

373,692

547,996

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

58,674

15,248
128,259

0,447
33,822

161,987

0,147
2,084

17,204

126,617

0,653
10,583

8,837

59,046

179,445

5,143
13,299

21,473

35,159

120,577

288,080

80,312
188,047

209,500

220,821

300,022

288,080

1 759,354

58,674

143,506

196,256

146,053

258,563

483,730

1 286,783

r 1996
1996

1997

1998

1999

2000

Total

CULTURE AND AUDIOVISUAL MEDIA (Title B3-2)

Initial commit-
ments

14,151
47,879

58,783

89,636

105,674

118,943

435,065

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

9,493

1,460
26,917

0,125
13,952

33,466

0,437
3,620

17,075

44,833

0,091
1,448

5,481

24,424

33,787

9,493

28,377

47,543

65,965

65,230

0,088
0,765

0,883

11,775

42,774

31,911

88,196

11,694
46,703

56,904

81,032

76,560

31,911

2,457
1,177

1,878

8,605

29,114

87,031

304,804

130,261

(EUR million)

Amount still to
be paid at
31.12.2000

11,667
23,510

40,773

63,036

73,670

259,916

472,571

(EUR million)

Amount still to
be paid at
31.12.2000

27.12.2001

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C 370/41

INFORMATION AND COMMUNICATION (Title B3-3)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

1,563

1,123
4,483

0,845
8,322

14,272

0,869
1,510

13,990

16,703

0,000
0,196

2,730

25,717

30,963

0,000
0,128

1,703

8,275

38,778

41,273

90,157

4,400
14,640

32,696

50,695

69,741

41,273

213,444

0,895
3,099

4,511

7,117

22,791

56,347

94,762

308,206

1,563

5,606

23,439

33,072

59,606

SOCIAL DIALOGUE AND EMPLOYMENT (Title B3-4)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

23,960

8,098
3,613

0,771
11,002

21,238

0,597
2,093

21,740

26,671

0,051
2,014

7,271

27,937

27,074

0,468
0,856

3,405

11,138

42,110

49,295

33,944
19,578

53,654

65,746

69,184

49,295

2,261
2,893

5,256

10,938

30,237

87,869

23,960

11,711

33,011

51,101

64,346

107,272

291,402

139,453

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

7,786

2,538
1,384

1,835
6,722

2,846

1,572
3,905

9,830

1,597

1,035
1,340

4,711

10,047

4,834

1,506
2,336

5,963

7,124

11,247

0,249

28,424

16,272
15,686

23,350

18,768

16,081

0,249

90,406

3,717
3,892

6,066

12,485

23,934

2,185

52,279

142,684

7,786

3,922

11,403

16,905

21,966

Initial commit-
ments

5,295
17,739

37,207

57,812

92,532

97,620

r 1996
1996

1997

1998

1999

2000

Total

Initial commit-
ments

36,205
22,470

58,910

76,684

99,421

137,164

430,855

r 1996
1996

1997

1998

1999

2000

Total

ENERGY (Title B4-1)

Initial commit-
ments

19,989
19,578

29,416

31,252

40,014

2,434

r 1996
1996

1997

1998

1999

2000

Total

EURATOM NUCLEAR SAFEGUARDS (Title B4-2)

Initial commit-
ments

6,563
1,738

3,839

10,261

14,400

16,674

53,475

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

1,453

2,023
0,339

1,114
0,632

0,210

1,022
0,134

1,210

3,740

0,450
0,122

0,020

3,954

4,324

0,279
0,089

0,998

1,507

8,056

7,989

1,453

2,362

1,956

6,106

8,870

18,917

6,342
1,316

2,438

9,201

12,380

7,989

39,665

0,221
0,422

1,401

1,060

2,020

8,685

13,809

C 370/42

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Official Journal of the European Communities

27.12.2001

ENVIRONMENT (Title B4-3)

Initial commit-
ments

200,533
100,578

101,059

134,629

177,096

49,211

763,107

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

67,487

36,051
21,221

19,670
23,742

31,745

17,840
10,700

14,291

50,258

9,647
10,991

11,414

19,023

55,127

16,737
12,016

12,079

11,988

26,324

23,849

167,432
78,671

69,529

81,269

81,451

23,849

33,101
21,907

31,531

53,360

95,645

25,362

67,487

57,273

75,157

93,089

106,202

102,993

502,201

260,906

PROTECTION AND PROMOTION OF CONSUMER INTERESTS (Title B5-1)

Initial commit-
ments

1996
1997

1998

1999

2000

Total

0,242
11,621

13,661

20,691

21,660

67,875

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,098

0,047
3,478

0,010
6,066

4,631

0,000
1,418

4,099

6,851

0,028
0,043

2,582

7,909

4,504

0,098

3,525

10,707

12,368

15,066

0,183
11,006

11,312

14,761

4,504

41,765

0,060
0,616

2,349

5,931

17,156

26,110

AID FOR RECONSTRUCTION (Title B5-2)

Initial commit-
ments

Payments

2000

Totals

(EUR million)

Amount still to
be paid at
31.12.2000

2000

Total

1,697

1,697

1,697

1,697

1,697

1,697

0,000

0,000

INTERNAL MARKET (Title B5-3)

Initial commit-
ments

141,443
57,007

73,678

74,416

118,695

121,143

586,382

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

62,662

21,902
15,318

11,755
16,639

19,796

9,637
8,623

17,972

10,490

4,642
2,832

13,809

28,380

34,879

5,706
3,030

10,518

18,223

54,830

35,627

116,304
46,442

62,095

57,092

89,709

35,627

25,138
10,565

11,583

17,324

28,986

85,517

62,662

37,220

48,190

46,722

84,542

127,933

407,269

179,113

27.12.2001

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Official Journal of the European Communities

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INDUSTRY (Title B5-4)

(EUR million)

Amount still to
be paid at
31.12.2000

0,600
46,326

15,130

0,000

62,056

(EUR million)

Amount still to
be paid at
31.12.2000

Initial commit-
ments

7,286
82,100

91,064

2,000

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

5,635

0,601

0,008

0,424
0,000

0,018
9,068

0,969

0,000
26,705

74,965

2,000

6,686
35,774

75,934

2,000

182,450

5,635

0,601

0,008

0,424

10,055

103,670

120,394

r 1996
1998

1999

2000

Total

LABOUR MARKET AND TECHNOLOGICAL INNOVATION (Title B5-5)

Initial commit-
ments

38,195
8,778

32,382

69,927

195,733

193,672

538,687

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

29,934

3,742
1,203

0,779
3,210

6,099

0,043
1,201

10,844

5,942

0,000
0,879

3,507

21,846

32,378

29,934

4,945

10,088

18,030

58,609

0,245
0,765

3,877

9,522

15,941

15,966

46,317

34,742
7,258

24,327

37,310

48,319

15,966

167,923

3,452
1,520

8,054

32,617

147,415

177,706

370,764

STATISTICAL INFORMATION (Title B5-6)

Initial commit-
ments

1,154
1,805

6,460

20,500

31,938

32,418

94,275

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,969

0,057
0,137

0,012
0,546

0,231

0,009
0,349

2,752

3,044

0,011
0,006

1,072

9,177

7,290

0,969

0,194

0,789

6,154

17,556

0,088
0,581

1,245

4,649

14,734

6,613

27,911

1,147
1,619

5,301

16,870

22,024

6,613

53,574

0,007
0,186

1,159

3,630

9,914

25,805

40,701

TRANS-EUROPEAN NETWORKS (Title B5-7)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

202,998

15,160
63,910

41,978
11,708

106,393

48,788
7,429

36,373

144,195

5,638
7,640

26,650

58,835

190,989

37,893
8,814

49,884

69,409

141,052

200,555

352,455
99,502

219,300

272,439

332,041

200,555

176,669
67,279

115,640

170,993

247,903

462,818

Initial commit-
ments

529,124
166,780

334,940

443,432

579,944

663,373

2 717,593

202,998

79,070

160,080

236,785

289,752

507,608

1 476,293

1 241,301

r 1996
1996

1997

1998

1999

2000

Total

C 370/44

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Official Journal of the European Communities

27.12.2001

AREA OF FREEDOM, SECURITY AND JUSTICE (Title B5-8)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,175

0,314
5,894

0,043
0,317

2,415

0,000
0,393

7,416

8,062

0,000
0,004

1,550

21,623

23,071

0,000
0,034

1,841

10,134

22,750

21,853

56,613

0,532
6,642

13,222

39,820

45,821

21,853

127,890

0,719
0,216

1,422

5,758

20,491

32,093

60,699

188,588

0,175

6,207

2,775

15,872

46,247

MEASURES TO COMBAT FRAUD (Title B5-9)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

0,194

0,029
0,525

0,000
0,068

0,947

0,000
0,082

0,486

1,986

0,000
0,000

0,083

1,165

1,696

16,242

0,194

0,554

1,015

2,554

2,944

0,000
0,000

0,098

0,242

1,703

1,283

3,325

0,223
0,675

1,614

3,393

3,399

1,283

10,587

0,120
0,152

0,277

0,577

0,966

3,562

5,655

Initial commit-
ments

1,251
6,858

14,644

45,578

66,312

53,946

Initial commit-
ments

0,343
0,828

1,892

3,970

4,365

4,845

r 1996
1996

1997

1998

1999

2000

Total

r 1996
1996

1997

1998

1999

2000

Total

FOOD AID AND SUPPORT OPERATIONS (Chapter B7-20)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

116,005

86,807
26,790

46,881
87,405

86,689

26,159
37,993

92,957

26,733

10,120
27,498

55,151

170,062

20,127

5,898
26,346

70,706

92,131

212,572

29,715

291,871
206,033

305,503

288,925

232,700

29,715

37,337
64,969

111,820

215,047

268,640

428,331

Initial commit-
ments

329,208
271,002

417,323

503,972

501,340

458,045

2 480,890

116,005

113,597

220,975

183,842

282,959

437,368

1 354,746

1 126,144

r 1996
1996

1997

1998

1999

2000

Total

HUMANITARIAN AID (Chapter B7-21)

Initial commit-
ments

2,858
126,038

185,441

440,596

724,103

489,701

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

0,000

2,149
9,578

0,225
89,357

40,587

0,278
12,316

102,505

205,158

0,160
1,641

30,063

154,979

353,935

0,034
8,047

7,332

52,378

243,516

229,575

2,847
120,940

180,487

412,516

597,451

229,575

1 968,736

0,000

11,727

130,169

320,258

540,779

540,883

1 543,816

r 1996
1996

1997

1998

1999

2000

Total

(EUR million)

Amount still to
be paid at
31.12.2000

0,011
5,098

4,954

28,080

126,651

260,126

424,920

27.12.2001

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Official Journal of the European Communities

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COOPERATION WITH ASIAN DEVELOPING COUNTRIES (Chapter B7-30)

Initial commit-
ments

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

r 1996
1996

2 077,793
427,567

653,615

266,484
13,985

1997

1998

1999

2000

Total

405,491

419,800

349,797

480,861

213,464
36,578

6,913

143,528
54,743

37,913

4,797

159,962
40,859

25,936

39,059

11,213

102,309
44,822

1 539,361
190,986

27,993

53,416

66,141

28,574

98,755

97,272

77,353

28,574

538,431
236,580

306,736

322,528

272,444

452,287

4 161,309

653,615

280,469

256,954

240,982

277,028

323,254

2 032,302

2 129,006

COOPERATION WITH LATIN AMERICAN DEVELOPING COUNTRIES (Chapter B7-31)

Initial commit-
ments

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

r 1996
1996

1 140,690
277,470

401,862

125,010
7,051

1997

1998

1999

2000

Total

264,815

255,296

208,362

277,899

120,962
23,110

6,282

87,780
24,892

25,040

5,556

87,879
33,764

26,472

25,804

2,559

56,867
41,679

25,833

17,733

7,438

45,628

880,360
130,496

83,627

49,093

9,997

45,628

260,331
146,973

181,187

206,202

198,365

232,271

2 424,531

401,862

132,061

150,354

143,268

176,479

195,177

1 199,201

1 225,330

COOPERATION WITH THE COUNTRIES OF SOUTHERN AFRICA, INCLUDING SOUTH AFRICA (Chapter B7-32)

Initial commit-
ments

160,288
126,861

127,296

127,500

127,500

123,540

792,986

r 1996
1996

1997

1998

1999

2000

Total

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

21,934

19,632
1,385

32,069
10,399

0,000

18,886
12,362

20,186

12,985

18,945
44,850

14,268

21,375

0,000

14,377
16,474

11,957

25,482

41,521

0,326

125,843
85,470

46,412

59,842

41,521

0,326

21,934

21,017

42,468

64,419

99,438

110,137

359,412

COOPERATION WITH MEDITERRANEAN THIRD COUNTRIES (Chapter B7-4)

Initial commit-
ments

1 180,600
364,172

766,753

936,489

1 021,864

1 047,739

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

411,570

75,977
4,795

97,235
12,107

15,495

104,217
82,197

34,518

85,128

73,601
35,513

66,038

44,471

87,359

78,334
21,869

91,930

57,235

147,158

75,531

840,934
156,482

207,981

186,834

234,517

75,531

339,666
207,691

558,772

749,656

787,347

972,208

5 317,618

411,570

80,772

124,838

306,060

306,982

472,057

1 702,278

3 615,340

(EUR million)

Amount still to
be paid at
31.12.2000

34,446
41,392

80,885

67,658

85,979

123,214

433,574

(EUR million)

Amount still to
be paid at
31.12.2000

C 370/46

EN

Official Journal of the European Communities

27.12.2001

EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT (Chapter B7-51)

Initial commit-
ments

Payments

1998

1999

2000

Total payments

(EUR million)

Amount still to
be paid at
31.12.2000

1998
1999

Total

33,750
33,750

67,500

4,388

4,388

5,400
0,000

5,400

6,413
0,000

6,413

16,200
0,000

16,200

17,550
33,750

51,300

ASSISTANCE TO PARTNER COUNTRIES IN EASTERN EUROPE AND CENTRAL ASIA (Chapter B7-52)

Initial commit-
ments

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

r 1996
1996

1 761,715
511,961

640,869

296,179
11,829

1997

1998

1999

2000

Total

471,920

470,911

405,075

448,535

288,897
57,313

10,280

201,090
102,215

74,159

16,714

156,084
133,805

128,001

74,521

19,439

49,964
80,844

94,154

121,514

73,567

8,748

1 633,083
386,007

306,594

212,749

93,006

8,748

128,632
125,954

165,326

258,162

312,069

439,787

4 070,117

640,869

308,009

356,490

394,179

511,850

428,790

2 640,187

1 429,930

OTHER COMMUNITY MEASURES IN FAVOUR OF THE PARTNER COUNTRIES OF EASTERN EUROPE AND CENTRAL ASIA AND THE
COUNTRIES OF THE WESTERN BALKANS (Chapter B7-53)

Initial commit-
ments

r 1996
1996

1999

2000

Total

1,614
2,839

40,406

111,881

156,739

Payments

r 1996

1996

1997

1998

1999

2000

Total payments

0,000

0,640
0,007

0,088
0,969

0,063
0,463

0,149
0,435

0,000

0,465
0,158

40,406

84,950

1,403
2,033

40,406

84,950

0,000

0,647

1,057

0,526

0,584

125,978

128,792

COOPERATION WITH THE COUNTRIES OF THE WESTERN BALKANS (Chapter B7-54)

Initial commit-
ments

192,013
303,008

304,702

290,338

464,745

859,712

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

56,765

43,330
53,186

20,416
60,357

8,411

33,520
43,906

68,197

48,136

11,874
62,588

61,961

79,351

77,134

18,901
41,137

76,396

51,598

181,571

306,819

184,806
261,174

214,965

179,085

258,705

306,819

7,208
41,834

89,737

111,253

206,040

552,893

2 414,519

56,765

96,516

89,183

193,759

292,908

676,422

1 405,554

1 008,965

(EUR million)

Amount still to
be paid at
31.12.2000

0,211
0,806

0,000

26,931

27,947

(EUR million)

Amount still to
be paid at
31.12.2000

Initial commit-
ments

306,544
212,242

245,186

263,907

305,459

343,694

Initial commit-
ments

49,128
60,995

72,676

86,528

94,677

93,828

r 1996
1996

1997

1998

1999

2000

Total

r 1996
1996

1997

1998

1999

2000

Total

27.12.2001

EN

Official Journal of the European Communities

C 370/47

OTHER COOPERATION MEASURES (Title B7-6)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

84,860

57,191
38,561

48,723
45,632

43,875

23,695
33,953

52,201

44,398

31,387
29,626

48,376

65,556

31,006

18,472
19,144

35,033

57,117

92,390

55,963

264,327
166,916

179,485

167,071

123,396

55,963

957,157

42,216
45,326

65,701

96,836

182,063

287,732

719,874

1 677,031

84,860

95,751

138,230

154,247

205,952

278,118

EUROPEAN INITIATIVE FOR DEMOCRACY AND HUMAN RIGHTS (Title B7-7)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

10,575

17,597
11,840

11,319
18,623

13,496

3,212
14,363

32,828

8,688

1,104
4,233

8,484

29,177

1,707

0,506
2,485

6,135

10,352

28,198

5,478

53,155

44,314
51,543

60,944

48,217

29,905

5,478

4,814
9,452

11,731

38,310

64,772

88,350

240,402

217,430

457,832

10,575

29,437

43,439

59,092

44,705

INTERNATIONAL FISHERIES AGREEMENTS (Chapter B7-80)

Initial commit-
ments

68,478
15,568

2,703

13,890

4,148

124,211

228,999

r 1996
1996

1997

1998

1999

2000

Total

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

31,653

15,730
0,019

8,069
4,120

0,211

4,146
5,947

0,789

0,778

1,581
0,509

1,146

4,108

1,741

31,653

15,749

12,400

11,660

9,086

0,042
4,086

0,444

1,280

0,229

121,267

127,347

61,222
14,681

2,589

6,166

1,970

121,267

207,895

7,256
0,886

0,115

7,724

2,178

2,945

21,104

EXTERNAL ASPECTS OF CERTAIN POLICIES (Chapters B7-81 to B7-87)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

44,376

15,041
34,145

3,575
15,677

17,526

7,887
5,395

23,828

5,477

7,080
4,017

6,737

18,028

3,764

2,924
1,373

3,010

7,396

17,016

9,926

41,644

80,884
60,606

51,101

30,900

20,780

9,926

14,471
12,309

19,149

19,962

65,787

67,854

254,197

199,532

453,729

44,376

49,186

36,778

42,587

39,626

Initial commit-
ments

95,355
72,915

70,250

50,863

86,567

77,780

r 1996
1996

1997

1998

1999

2000

Total

C 370/48

EN

Official Journal of the European Communities

27.12.2001

PRE-ACCESSION STRATEGY FOR THE MEDITERRANEAN COUNTRIES

Initial commit-
ments

Payments

2000

Totals

(EUR million)

Amount still to
be paid at
31.12.2000

2000

Total

7,700

7,700

0,000

0,000

0,000

0,000

7,700

7,700

COMMON FOREIGN AND SECURITY POLICY (Title B8-0)

Initial commit-
ments

1996
1997

1998

1999

2000

Total

9,350
5,867

13,823

27,394

41,648

98,082

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

3,728

3,199
1,521

0,200
2,032

6,619

0,000
0,817

0,988

23,491

3,728

4,720

8,851

25,296

0,000
0,144

0,567

3,016

19,477

23,204

7,126
4,514

8,175

26,507

19,477

65,799

2,224
1,353

5,648

0,887

22,171

32,283

GUARANTEES AND RESERVES (Chapter B0-23 and B0-24)

Initial commit-
ments

Payments

2000

Totals

(EUR million)

Amount still to
be paid at
31.12.2000

2000

Total

186,291

186,291

186,291

186,291

186,291

186,291

0,000

0,000

AGRICULTURE (Chapter B7-01)

Initial commit-
ments

Payments

2000

Totals

(EUR million)

Amount still to
be paid at
31.12.2000

2000

Total

528,900

528,900

0,000

0,000

0,000

0,000

528,900

528,900

ISPA (Chapter B7-02)

Initial commit-
ments

Payments

2000

Totals

(EUR million)

Amount still to
be paid at
31.12.2000

2000

Total

1 016,287

1 016,287

2,542

2,542

2,542

2,542

1 013,745

1 013,745

27.12.2001

EN

Official Journal of the European Communities

C 370/49

PHARE PRE-ACCESSION INSTRUMENT (Chapter B7-03)

r 1996

1996

1997

1998

1999

2000

Total payments

Payments

(EUR million)

Amount still to
be paid at
31.12.2000

1 284,557

513,871
15,490

503,217
101,072

38,154

460,295
235,735

166,327

11,000

269,679
270,430

274,039

233,256

29,515

47,267
169,003

341,609

266,537

289,948

86,509

3 078,885
791,730

820,129

510,792

319,463

86,509

98,771
90,767

116,318

537,296

1 034,073

1 481,004

Initial commit-
ments

3 177,657
882,497

936,447

1 048,088

1 353,536

1 567,514

8 965,739

1 284,557

529,360

642,444

873,356

1 076,919

1 200,872

5 607,509

3 358,230

r 1996
1996

1997

1998

1999

2000

Total

C 370/50

EN

Official Journal of the European Communities

27.12.2001

CHAPTER 2

CONSOLIDATED BALANCE SHEET OF THE EUROPEAN COMMUNITIES AT 31 DECEMBER 2000

(Unless otherwise stated, amounts are shown in EUR)

ASSETS

31.12.2000

31.12.1999

(EUR)

I.

II.

INITIAL COSTS

0,00

0,00

INTANGIBLE FIXED ASSETS

3 319 803,29

6 517 892,73

III.

TANGIBLE FIXED ASSETS

3 261 254 218,12

3 019 119 517,68

A. Land and buildings

1 320 843 388,85

1 399 669 750,21

B.

Plant, machinery and tools

34 249 471,39

94 655 391,60

C.

Furniture and vehicles

D. Computer hardware

57 969 161,25

176 876 698,63

67 918 698,33

132 946 870,88

E.

Leasing, financing and similar rights

1 390 932 638,73

851 569 942,33

F. Other tangible assets

6 127 185,42

4 526 402,42

G. Fixed assets under construction and prepayments in

respect of tangible fixed assets

383 213 674,15

358 874 461,61

IV.

INVESTMENTS

1 856 483 517,61

1 777 820 170,33

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

1 578 983 517,61

1 500 320 170,33

1.

Participations

2. Receivables

22 879 266,68

27 622 551,42

0,00

0,00

3. Guarantees and advances granted

1 437 110 538,51

1 318 894 990,73

4. Other

118 993 712,42

153 802 628,18

V.

LONG-TERM ASSETS

2 236 322 170,79

2 557 209 489,14

A. Loans granted from the budget

664 389 451,97

847 428 147,06

B.

Loans granted from borrowed funds

1 413 915 807,28

1 547 598 032,03

C. Other long-term assets

158 016 911,54

162 183 310,05

VI.

STOCKS

82 368 240,13

151 863 752,23

A. Office supplies and other consumables

8 708 894,80

7 289 176,78

B.

Scientific equipment

69 433 187,65

139 709 063,66

C.

Publications Office stocks

4 226 157,68

4 865 511,79

27.12.2001

EN

Official Journal of the European Communities

C 370/51

31.12.2000

31.12.1999

(EUR)

VII. SHORT-TERM ASSETS

4 050 765 994,66

5 256 704 957,33

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

511 179 140,98

2 735 684 644,02

1.

Loans granted from the budget

238 191 226,28

31 893 868,75

2.

Loans granted from borrowed funds

253 278 229,70

2 684 384 578,27

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

19 709 685,00

19 406 197,00

B. Current assets

3 530 014 033,16

2 509 888 441,97

1. Advances paid to Member States

0,00

0,00

2. Advances owed by Member States

1 306 847 907,80

323 119 679,66

a.

EAGGF

414 949 211,04

138 217 990,73

b. VAT paid and recoverable from Member

States

22 278 329,86

21 687 555,54

c. Other receivables

869 620 366,90

163 214 133,39

3. Amounts owed by Community institutions and

bodies

4.

Sundry debtors

C.

Sundry receivables

5 733 579,78

24 292 315,89

2 217 432 545,58

2 162 476 446,42

9 572 820,52

11 131 871,34

1. Amounts owed by staff

9 378 524,73

11 048 315,71

2. Other

VIII. CASH INVESTMENTS

IX. DISPOSABLE ASSETS

194 295,79

83 555,63

28 372 890,52

40 454 375,92

17 312 576 774,01

11 254 861 205,20

X.

TRANSITIONAL ACCOUNTS

83 729 930,21

251 026 662,54

Total

28 915 193 539,34

24 315 578 023,10

C 370/52

EN

Official Journal of the European Communities

27.12.2001

LIABILITIES

31.12.2000

31.12.1999

(EUR)

I.

OWN CAPITAL

17 867 727 577,82

9 039 080 663,72

A. Economic outturn

11 981 957 854,41

9 027 606 129,66

1. Budget outturn

11 612 731 945,86

3 209 100 914,26

2. Result of adjustments

369 225 908,55

5 818 505 215,40

B.

Economic outturn carried over from previous years

5 819 228 525,55

0,00

C. Reserves

66 541 197,86

11 474 534,06

1. Revaluation reserve

65 869 625,09

0,00

2. Reserve for borrowing and lending activities

671 572,77

11 474 534,06

II.

PROVISIONS FOR RISKS AND LIABILITIES

1 497 353 116,63

1 206 681 575,52

A. Provisions for major repairs and maintenance

0,00

0,00

B. Other provisions for risks and liabilities

1 497 353 116,63

1 206 681 575,52

III.

LONG-TERM LIABILITIES

2 886 469 565,04

2 811 331 841,58

A. Financial liabilities

1 312 426 534,21

1 511 351 250,95

B. Other long-term debts

1 574 043 030,83

1 299 980 590,63

IV.

SHORT-TERM LIABILITIES

5 968 181 979,75

10 736 834 742,31

A. Long-term debts falling due within the year

465 557 765,65

2 786 268 231,01

B. Other short-term financial liabilities

2 760 004 139,49

2 793 974 795,85

C. Current liabilities

2 729 950 243,83

5 142 261 929,15

1. Member States and EFTA countries

17 657 688,87

11 524 422,50

2. Community institutions and bodies

27 028 016,02

26 469 527,26

3. Appropriations to be carried over

2 609 312 949,30

5 019 165 412,94

4.

Sundry creditors

75 951 589,64

85 102 566,45

D. Other liabilities

12 669 830,78

14 329 786,30

V.

TRANSITIONAL ACCOUNTS

695 461 300,10

521 649 199,97

Total

28 915 193 539,34

24 315 578 023,10

27.12.2001

EN

Official Journal of the European Communities

C 370/53

CHAPTER III

ACCOUNTING PRINCIPLES

1.

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

These are certainly the objectives of the consolidated revenue and expenditure account and 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.

2.

The accounting system of
accounts. These accounts are kept by calendar year in EUR.

the European institutions comprises general accounts and budget

2.1. The budget accounts provide a detailed record of budget execution and are used to draw up:

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

(cid:151) the figures on the implementation of the budget referred to in Article 34 of the Financial

Regulation.

The budget accounts are based on the modified cash accounting principle (2).

2.2. 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.

The general accounts are based on the following principles:

(cid:151) the going concern principle;

(cid:151) the principle of materiality and aggregation of data;

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

(cid:151) the principle of substance over form;

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

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

As long as the accounts are not drawn up on an accrual basis, the principle of prudence is applied
in part. However, in line with practice in the Member States, the financial statements take account
the principle of prudence such as value adjustments for entitlements,
of certain elements of
depreciation and the entry of carryovers in the accounts as charges and debts for the financial year.

(1) IFAC. International Federation of Accountants.
(2) This differs from cash-based implementation because of elements such as carryovers.

C 370/54

EN

Official Journal of the European Communities

27.12.2001

CHART OF ACCOUNTS

The chart of accounts maintains a distinction between the charges and income accounts and the
balance sheet (1).

(a)

the charges and income accounts, subdivided as follows:

(cid:151) the budgetary charges and income accounts, providing an overall view of budget
implementation, and accounts showing exchange-rate differences; these accounts will serve
to determine the year’s outturn;

(cid:151) the non-budgetary charges and income accounts which supplement the budgetary accounts

and give the year’s economic outturn.

(b) the balance-sheet accounts, which can be used to establish the Communities’

financial

position.

In order to give a more accurate picture of assets and liabilities, the financial situation and the
result, the financial statements for 2000 are the first to present the (cid:145)economic outturn for the
financial year(cid:146).

To achieve this, it proved necessary to make a series of year-end adjustments to take account of
elements which do not form part of cash-based accounting.

As a result of these adjustments, the annual accounts can be presented in accordance with the
principle of modified accrual accounting based on a modified cash budget account (2).

The economic outturn for the financial year consists of two elements: the budget outturn and the
result of the adjustments.

(1) Article 70 of the Financial Regulation.
(2) Some elements of full accrual accounting are missing.

27.12.2001

EN

Official Journal of the European Communities

C 370/55

ACCOUNTING RULES AND METHODS

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.

In 2000 the Commission adopted Regulation (EC) No 2909/2000 of 29 December 2000 on the
management in the accounts of the non-financial fixed assets of the European institutions. A
manual on accounting and consolidation has also been approved by the Accounting Officers of
all the institutions, in order to harmonise rules and methods.

The accounts for 2000 have been drawn up in accordance with these two new provisions.

2.

Consistency of accounting methods

The changes to the accounting methods made every year to improve the presentation of the
financial statements are duly explained in the annex to the financial statements.

As regards the changes incorporated in the statements for 2000, the figures for 1999 have been
left unchanged.

3.

Conversion into euros

3.1.

Accounts are kept in euros.

3.2.

The euro conversion rates used to prepare the balance sheet were the rates applying on 29
December 2000 (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;

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

at the time of the accounting operation.

3.3.

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
profit and loss accounts. Otherwise,
liability
accounts.

the surplus is recorded in the transitional

4.

Revenue

4.1.

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

(1) The European Central Bank was closed on 30 and 31 December 2000.

C 370/56

EN

Official Journal of the European Communities

27.12.2001

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.

4.2.

The other revenue entered in the accounts is the amount actually received in the course of the
year.

5.

Expenditure

5.1.

5.2.

For the purposes of calculating the balance for the year, expenditure covers payments made
against the year’s appropriations for payments plus any of the year’s appropriations that are
carried over to the following year.

Payments made against
the year’s appropriations for payments means payments for which
authorisation reaches the Financial Controller by 31 December and which are made 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 1999 and 15 October
2000, provided that the accounting officer was notified of the commitment and authorisation by
31 January 2001.

6.

Economic outturn for the year

The economic outturn consists of the budget outturn and the result of the adjustments.

6.1.

Budget outturn

The budget outturn 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’s appropriations plus the total amount of that year’s

appropriations carried over to the following year (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.

The budget outturn is repaid to the Member States the following year.

6.2.

Result of adjustments

In the course of the year, accounting is based on the cash principle. In order to give a more
accurate picture of assets and liabilities, the financial situation and the result, a number of
adjustments are necessary.

As a result of these adjustments, the annual accounts can be presented in accordance with the
principle of modified accrual accounting based on a modified cash budget accounting.

(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 appropriation
from year n-1 to year n.

27.12.2001

EN

Official Journal of the European Communities

C 370/57

7.

Rules on valuation

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

Tangible and intangible fixed assets are valued at their historic value converted into euros at the rate
applying when they were purchased. Except for land, these fixed assets must also be subject to
depreciation for each full year, according to the linear method (Title IV, Chapter 4 of Regulation
(EC) No 2909/2000 of 29 December 2000 on the management
the
non-financial fixed assets of the European institutions).

in the accounts of

Stocks are valued at the price of the last supplies received. Amounts in foreign currencies are
converted into euros.

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

Entitlements are entered in the accounts at their face value, converted at the euro rate applying at
the end of the year, with the exception of entitlements denominated at a fixed rate. Positive
conversion differences are recorded in a transitional account, negative differences are entered in
the profit and loss account.

Entitlements are entered at the estimated amount of cash that will be realised. A value reduction
is thus applied for amounts considered irrecoverable, with account being taken of risks and legal
developments.

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

Debts are valued at their face value in euros at the rate applying at the end of the year if they are
denominated in a foreign currency.

7.1.

7.2.

7.3.

7.4.

7.5.

7.6.

8.

Payments of advances and payments on account

Payments on account for operational expenditure are included in the year’s expenditure and do
not appear as consolidated assets.

Advances to public or private intermediaries which had not been received by the final beneficiary
at 31 December 2000 and which are included in the year’s budget expenditure are entered on the
assets side of the balance sheet as short-term assets.

9.

EFTA involvement in the 2000 general budget

The figures in the accompanying tables include the appropriations entered to cover
involvement
Economic Area.

the
the EFTA countries belonging to the European

in the Community budget of

10.

Consolidation

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

The method used is that of full consolidation.

C 370/58

EN

Official Journal of the European Communities

27.12.2001

ANNEX 1

EXPLANATORY NOTES TO THE REVENUE AND EXPENDITURE ACCOUNT

GENERAL BUDGET AND TYPES OF APPROPRIATION

The general budget, the main instrument of the Communities’ financial policy, is the instrument which
provides for and authorises the Communities’ revenue and expenditure every year.

The budgetary procedure is set out in Article 272 of the EC Treaty which stipulates the sequence of stages
and the time-limits which must be respected by the two arms of the budgetary authority: the Council and
Parliament.

Every year, the Commission estimates all the European institutions’ revenue and expenditure for the
coming year and draws up a preliminary draft budget which it sends to the budgetary authority.

On the basis of this preliminary draft budget, the Council draws up a draft budget which is then the
subject of negotiations between the two arms of the budgetary authority.

The President of Parliament declares that
enforceable. The task of executing the budget is mainly the responsibility of the Commission.

the budget has been finally adopted making the budget

1.

BUDGETARY PRINCIPLES

The general budget of the Communities is governed by a number of basic principles:

(cid:151) unity: all Community expenditure and revenue must be incorporated in a single budget

document;

(cid:151) universality: this principle comprises two rules:

(cid:151) the rule of non-assignment, meaning that budget revenue must not be earmarked for

specific items of expenditure (total revenue must cover total expenditure);

(cid:151) the gross budget rule, meaning that revenue and expenditure are entered in full in the

budget without any adjustment against each other;

annuality: the appropriations entered are authorised for a single year and must therefore be
used during that year;

equilibrium: the revenue and expenditure shown in the budget shall be in balance (estimated
revenue must equal payment appropriations);

specification: each appropriation is assigned to a specific purpose and a specific objective.

2.

BUDGET STRUCTURE

The budget consists of:

(a) a general statement of revenue;

(b) separate sections divided into the statements of revenue and expenditure of each institution:
Section I: Parliament; Section II: Council; Section III: Commission; Section IV: Court of Justice;
Section V: Court of Auditors; Section VI: Economic and Social Committee; Section VII:
Committee of the Regions; Section VIII: Ombudsman.

Each institution’s items of revenue and expenditure are classified according to their type or the use
to which they are assigned under titles, chapters, articles and items.

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3.

TYPES OF BUDGET APPROPRIATION

Only the Commission budget contains administrative appropriations and operating appropriations.
The other institutions have only administrative appropriations.

The budget distinguishes between two types of appropriation: non-differentiated appropriations
and differentiated appropriations.

Non-differentiated appropriations are used to finance operations of an annual nature (which
comply with the principle of annuality). Differentiated appropriations were introduced in order to
reconcile the principle of annuality with the need to manage multiannual operations. They cover
the total cost, during the current year, of legal obligations entered into for operations extending
over more than one financial year.

(a) Non-differentiated appropriations cover:

(cid:151) all administrative expenditure (Part A of the Commission Section and the sections of all the

other institutions),

(cid:151) EAGGF Guarantee appropriations of an annual nature,

(cid:151) certain technical appropriations

(in particular:

repayments, borrowing and lending

guarantees, etc.).

In the case of non-differentiated appropriations, the amount of commitment appropriations is
the same as that of payment appropriations.

(b) Differentiated appropriations

intended to cover multiannual operations. The
appropriations in Part B of the Commission Section (not including EAGGF) come into this
category.

are

These differentiated appropriations break down into commitment appropriations and payment
appropriations:

(cid:151) commitment appropriations: cover the total cost of the legal obligations entered into for the

current financial year for operations extending over a number of years (1).

(cid:151) payment appropriations: cover expenditure arising from commitments entered into in the

current financial year and/or earlier financial years (2).

4.

BUDGET IMPLEMENTATION

Article 22(1) of the Financial Regulation states: (cid:145)The Commission shall implement the budget on its
own responsibility in accordance with this Financial Regulation and within the limits of the
appropriations allotted(cid:146).

Article 22(2) states that the Commission shall confer on the institutions the requisite powers for
the implementation of the sections of the budget relating to them.

4.1.

Execution of revenue

The budget takes over the forecasts of revenue subject to any changes resulting from the adoption
of supplementary and amending budgets which adjust the forecasts in the initial budget in line
with the reductions or increases in own resources noted during implementation. The budget
revenue covers appropriations for payment.

The execution of revenue covers established entitlements, revenue actually collected against these
established entitlements and the balance to be recovered.

(1) Appropriations for commitment = commitment appropriations + non-differentiated appropriations.
(2) Appropriations for payment = payment appropriations + non-differentiated appropriations.

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The actual revenue for a financial year corresponds to the revenue collected against entitlements
to be
established in the course of
recovered from previous years.

the year and amounts collected against entitlements still

4.2.

Execution of expenditure

As with revenue, expenditure is forecast in the initial budget.

The execution of expenditure shows how appropriations for commitments (1) and appropriations
for payments (2) are changed, used, carried over and lapse during the year.

4.2.1. Composition of appropriations available

(cid:151) Appropriations entered in the budget:

initial budget + supplementary and amending budget +

transfers;

(cid:151) Additional appropriations: supplementary revenue (contributions by third parties) + commitment
appropriations made available again as a result of decommitments + appropriations made
available again as a result of repayments of amounts paid on account;

(cid:151) Commitment and payment appropriations carried over from the previous financial year: as a rule,
appropriations must be used by the end of the year under the principle of annuality. Amounts
not used therefore lapse unless they are carried over on the basis of strict criteria (3).

4.2.2. Utilisation of appropriations

(cid:151) Appropriations for commitment: the final appropriations are available during the financial year for

entering into commitments.

(cid:151) Appropriations for payment: the final appropriations are available during the financial year for

making payments.

4.2.3. Carryovers to the following year

(cid:151) Appropriations for commitments: appropriations which are not committed may be carried over

automatically or with the authorisation of the budgetary authority (non-automatically).

Carryovers of differentiated appropriations must be authorised by the Commission;
budgetary authority must also be notified.

the

(cid:151) Appropriations for payments:

(cid:151) non-differentiated appropriations: carryover
outstanding commitments; otherwise
authorisation;

is generally automatic if
the budgetary authority has

is

it
to cover
to give prior

(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.

4.2.4. Cancellation of appropriations

Any appropriations for commitment and for payment not used and not carried over are cancelled
at the end of the year.

5.

OUTSTANDING COMMITMENTS

With the introduction of differentiated appropriations, a gap developed between commitments
entered into and payments made: this gap, corresponding to outstanding commitments, represents
the time-lag between when the commitments are entered into and when the corresponding
payments are made.

(1) Commitment appropriations + non-differentiated appropriations.
(2) Payment appropriations + non-differentiated appropriations.
(3) Article 7 of the Financial Regulation.

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FINANCIAL PERSPECTIVE

The 2000 financial year was the first covered by the new financial perspective laid down in the
Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure. This
agreement was concluded on 6 May 1999 between the European Parliament,
the Council and the
Commission, on the basis of the conclusions of the Berlin European Council of 24 and 25 March 1999.

The financial perspective complies with the constraints of budgetary discipline and the sound
management of expenditure. It gives the European Union sufficient resources to carry out its political
priorities and respond effectively to the process of enlargement.

The perspective is drawn up for a seven-year period (2000-2006) and is based on the working
assumption that new Member States will join from 2002 onwards.

The financial perspective for 2000-2006 breaks down as follows (1999 prices):

2000

2001

2002

2003

2004

2005

2006

(EUR million 1999 prices)

COMMITMENT APPROPRIATIONS EU-15

91 995 93 385 93 805 93 005 91 465 90 795

90 260

1. Agriculture

40 920 42 800 43 900 43 770 42 760 41 930

41 660

2. Structural operations

32 045 31 455 30 865 30 285 29 595 29 595

29 170

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

5 900

5 950

6 000

6 050

6 100

6 150

6 200

4 550

4 560

4 570

4 580

4 590

4 600

4 610

4 560

4 600

4 700

4 800

4 900

5 000

5 100

900

900

650

400

400

400

400

3 120

3 120

3 120

3 120

3 120

3 120

3 120

Total payment appropriations: EU-15

89 590 91 070 94 130 94 740 91 720 89 910

89 310

Available for accession
(payment appropriations)

4 140

6 710

8 890 11 440

14 220

COMMITMENT APPROPRIATIONS: EU-21

91 995 93 385 100 255 102 035 103 075 104 995 107 040

1. Agriculture

40 920 42 800 43 900 43 770 42 760 41 930

41 660

2. Structural operations

32 045 31 455 30 865 30 285 29 595 29 595

29 170

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

8. Enlargement

5 900

5 950

6 000

6 050

6 100

6 150

6 200

4 550

4 560

4 570

4 580

4 590

4 600

4 610

4 560

4 600

4 700

4 800

4 900

5 000

5 100

900

900

650

400

400

400

400

3 120

3 120

3 120

3 120

3 120

3 120

3 120

6 450

9 030 11 610 14 200

16 780

Total payment appropriations: EU-21

89 590 91 070 98 270 101 450 100 610 101 350 103 530

C 370/62

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Official Journal of the European Communities

27.12.2001

STRUCTURAL FUNDS: NEW PROGRAMMING PERIOD 2000-2006

The Community’s Structural Funds consist of the ERDF, the ESF, the EAGGF Guidance Section and the
FIFG (1). The Structural Funds come under heading 2 (cid:145)Structural operations(cid:146) of the financial perspective,
which also covers the Cohesion Fund. In the budget the Structural Funds are grouped together under Title
B2-1.

The commitment appropriations for the Structural Funds in the financial perspective for the period
2000(cid:151)2006 come to 195 010 million EUR at 1999 prices for EU 15 (EUR 210 973 million at current
prices).

This programming period is based on the new Structural Funds Regulation, the main elements of which
are as follows:

1.

STRUCTURAL FUND OBJECTIVES

The Structural Funds are the main instrument for attaining increased economic and social cohesion
in the Community. With the appropriations from the Structural Funds, the Union supports three
specific objectives:

Objective 1: Development and structural adjustment of regions whose development

is lagging

behind

Objective 2: Economic and social conversion of areas in structural difficulty

Objective 3: Adaptation and modernisation of policies and systems for education, training and

employment.

There is a special scheme covering restructuring in the fisheries sector outside Objective 1 regions.
financed by either the
Rural development projects are implemented across the Community,
Structural Funds or the common agricultural policy.

The Community initiatives cover the following fields:

(a)

Interreg: cross-border, transnational and interregional cooperation intended to encourage the
harmonious, balanced and sustainable development of the whole of the Community area.

(b) Urban: economic and social regeneration of cities and of urban neighbourhoods in crisis with a

view to promoting a sustainable urban development.

(c) Leader: rural development.

(d) Equal:

transnational cooperation to promote new means of combating all

forms of

discrimination and inequalities in connection with the labour market.

2.

FINANCIAL PERSPECTIVE; PROGRAMMING

The financial perspective for 2000-2006 sets out the overall and annual totals for all the Structural
Funds. It was drawn up at constant 1999 prices and is thus adjusted every year by an index of 2 %
(with a technical revision, if necessary, in 2003 for 2004-2006 in line with Community inflation).

The initial financial programming was based on the annual allocations in the financial perspective
for all the Funds and corresponds to the financing plans in the programming documents initially
adopted.

(1) ERDF: European Regional Development Fund.

ESF: European Social Fund.
EAGGF: European Agricultural Guidance and Guarantee Fund.
FIFG: Financial Instrument for Fisheries Guidance.

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Official Journal of the European Communities

C 370/63

3.

COMMITMENT AND PAYMENT PROCEDURES

3.1.

Commitment procedure

The budget commitments, made in annual tranches, are based on the initial or revised financial
tranche is committed when the
plans
Commission approves the decision relating to the operation.

in the programming documents. The first annual

The Commission then commits the annual tranches by 30 April of each year and automatically
decommits any commitments not used within two years.

3.2.

Payment procedure

The Commission makes a payment on account amounting to 7 % of the total contribution from
the Structural Funds once the programme is adopted. This payment may be subdivided over two
budget years. The payment on account will have to be reimbursed if no expenditure is declared
within 18 months. The Commission then makes interim payments to reimburse actual expenditure
certified by the Member State. The balance of 5 % is paid on the closure of the programme once
all the documents required are submitted and approved by the Commission.

Payments are posted to the earliest open commitment.

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Official Journal of the European Communities

27.12.2001

COMMENTS ON THE 2000 REVENUE AND EXPENDITURE ACCOUNT

1. Advances, payments on account and final payments

The advances granted to intermediaries but not yet distributed
to the final beneficiaries break down as follows:

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. The
Court has commented on these aspects.

To sum up, for 2000, rather than presenting information of
limited value, the Commission has preferred not to publish
it (1), but to direct its efforts towards a new type of approach,
redefinition of the information required and analysis of the
possibilities of actual implementation. This approach includes
clarifying concepts as regards types of payment as part of the
recasting of the Financial Regulation.

the Structural Funds,

For
the
amounts paid on account under the new programming period
in 2000:

the Commission presents

B2-1 Structural Funds

B3-1 Education, vocational training and youth

B3-2 Culture and audiovisual media

B3-3 Information and communication

B5-3 Internal market

B5-5 Labour market and technological innovation

B7-0 Pre-accession strategy

B7-2 Humanitarian and food aid

B7-3 Cooperation with developing countries in
Asia, Latin America and southern Africa,
including South Africa

B7-5 Cooperation with countries of central and
eastern Europe, the Balkans, the new
independent states and Mongolia

B7-6 Other cooperation measures

Total

(EUR million)

Advances not
distributed at
31.12.2000

0,546

94,957

32,368

0,088

25,302

87,124

333,047

5,225

0,878

124,096

39,271

742,902

Structural funds

Advances granted in 2000

(EUR million)

Objective 1 (B2-10)

Objective 2 (B2-11)

Objective 3 (B2-12)

Other structural operations (B2-13)

Total

4 354,8

48,4

1 433,5

59,8

5 896,6

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
never lapse, are included with the additional appropriations for
the financial year. This explains
the difference between
carryovers from the previous year in the 2000 revenue and
expenditure account and those carried over to the following
year in the 1999 revenue and expenditure account.

(1) With the exception of the Structural Funds.

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Official Journal of the European Communities

C 370/65

ANNEX 2

EXPLANATORY NOTES TO THE BALANCE SHEET

COMMENTS ON THE BALANCE SHEET AT 31 DECEMBER 2000

1. This balance sheet

the rules laid down in Commission Regulation (EC) No
2909/2000 of 29 December 2000 on the accounting management of the European Communities’
non-financial fixed assets.

takes account of

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
the
the Commission. The contra-entry for this balance-sheet entry increases the result of
of
adjustments in order to neutralise the budget liabilities and present the annual accounts in accordance
with the principles of (cid:145)modified accrual accounting(cid:146).

Assets in the form of finance leases are an exception to this rule. As the cost of the asset is not
charged to the budget until the rent is paid, the contra-entry to the acquisition value on the assets side
is not shown in the result, but with financial debts. The periodic payments are then credited in the
result of the adjustments by reducing the debt.

2. Tangible and intangible fixed assets include all property with a purchase value of at least EUR 420, in
accordance with Article 130 of Commission Regulation (EEC) No 3418/93 laying down detailed rules
for implementing the Financial Regulation, as amended by the Commission decision of 16 November
2000 updating the amounts specified in the Regulation.

3. Under Title IV, Chapter 4 of the Commission Regulation on the accounting management of the
European Communities’ non-financial fixed assets (1), all assets entered on the balance sheet, with the
exception of land, fixed assets in the course of construction, advances and payments on account as
defined in Article 14 of the Regulation and works of art referred to in Article 19, are depreciated.
Depreciation is calculated for each full year (not pro rata temporis), using the linear method. The
annual depreciation rates applicable are given in the annex to the Regulation.

Where a fixed asset has undergone improvements or is revalued, depreciation of the improved asset
shall continue over its residual life having due regard to the new value. When buildings which have
been fully depreciated are revalued or undergo improvements, the period for depreciation is fixed at
10 years.

For 2000, all the institutions have entered depreciation in the accounts, including the Court of Justice,
Parliament, the Council, the Economic and Social Committee and the Committee of Regions for the
first time.

Depreciation by the Court of Justice (2) will be revised in the course of 2001 depending on the final
introduction of the computerised inventory system.

4. Although more complete and more reliable than last year, the entry in the accounts of tangible and

intangible fixed assets and stocks in the delegations still has its shortcomings.

5. The financial statements comply with the provisions of the consolidation manual of the European
Communities, the purpose of which is to establish a uniform set of accounting rules and a standard
reporting package, in order to facilitate the reporting and consolidation process.

(1) Regulation (EC) No 2909/2000 of 29 December 2000.
(2) Which could not be included in this institution’s balance sheet.

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II.

INTANGIBLE FIXED ASSETS

ASSETS

Intangible fixed assets are identifiable non-monetary assets without physical substance. To be entered on
the assets side of the balance sheet, they must be controlled by the institution and generate future
economic benefits.

Computer software developed within the institutions does not constitute an intangible fixed asset.

Intangible fixed assets kept in the offices and on the various sites of the JRC could not be entered on the
assets side of the balance sheet.

(EUR)

Computer software

A. ACQUISITION VALUE

Previous year-end

Adjustments

Changes during the year:

(cid:151) Acquisitions before 2000

(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 disposals and withdrawals

(cid:151) Transfers between headings

Year-end

NET BOOK VALUE YEAR-END (A(cid:151)B)

11 284 239,90

ﬂ 1 531 085,76

953 279,00

1 501 438,70

ﬂ 430 132,66

528 684,50

12 306 423,68

4 766 347,17

277 463,26

3 964 631,39

ﬂ 159 180,80

137 359,37

8 986 620,39

3 319 803,29

Total depreciation of
1 996 611,04.

intangible fixed assets depreciated for the first

time in 2000 comes to EUR

All the assets entered in the balance sheet have been depreciated (1).

(1) In 1999 depreciation was calculated on 69 % of the total value of assets.

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III. TANGIBLE FIXED ASSETS

A. Land and buildings

Joint Research Centre (1)

In the absence of historical data on the costs of acquisition and
the costs of annual improvements before 1998, the value of
the land and buildings of the JRC at Ispra is based on an
evaluation conducted by an outside firm at 31 December
1997. The
changes which occurred during the period
1998-2000 could be calculated.

The method of depreciation was as follows:

1. For buildings which had been depreciated in full at 1

January 1998, a new depreciation plan was fixed;

2. For buildings which had not been depreciated in full at 1
their
January 1998, depreciation was calculated over
residual life having due regard to the revalued value at 1
January 1998.

The evaluation conducted by the outside firm at 31 December
2000 was used for the land and buildings of the JRC at Geel
and the extra value determined was not depreciated.

Delegations

Land and buildings at delegation sites outside the EU have
been revised along with the corresponding depreciation (2).

European Parliament

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
(not
In two
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.

E. Leasing, financing and similar entitlements

Article 4 of Regulation (EC) No 2909/2000 on the accounting
management of the non-financial fixed assets lays down rules
for finance leases and similar entitlements.

(1) The physical inventory of headings C and D for the JRC sites at
Geel, Petten, Karlsruhe and Sevilla will only be completed in the
course of 2001.

The criterion for the classification of property covered by
leases as fixed assets differs from the criterion used last year
and is based on the extent to which the risks and rewards
incident to ownership of the leased asset lie with the lessor or
the lessee and depends on the substance of the transaction
rather than the form of the contract (3).

Assets covered by a finance lease which does not
transfer
substantially the risks and rewards incident to their ownership
to the lessee and assets covered by a lease of over five years
are entered in the annex to the financial statements in the
chapter for off-balance sheet commitments.

In March 1994 Parliament signed a long-term leasing contract
with a purchase option for a complex in Strasbourg (the
Louise Weiss building). As the risks and rewards incident to
ownership of the property are transferred substantially to the
lessee, this building is entered on the assets side of the balance
sheet of the European Communities.

the discounted value of

The asset was evaluated on the date on which the lease entered
into force at
the minimum lease
payments due. As Parliament had not decided on the final
investment cost by the time the balance sheet was drawn up,
the discounted value entered is based on the provisional
investment
at 15 November 2000 by using the
contractual interest rate updated by a discount rate based on
Euribor for each of the periods. The discounted value at 31
to EUR 395
December 2000 before depreciation comes
million for
the
equipment.

the building and EUR 80 million for

cost

On 15 November 1994 the Court of Justice signed a lease
contract with the Luxembourg Government for three annexes
of the Palais building. The Court will rent the buildings for the
whole term of the agreement and will be able to exercise the
purchase option once the selling price has been paid in full; at
the latest this will be on 31 December 2015. The selling price
is determined by an independent expert.

Up to 31 December 1999 the buildings of
these two
institutions were covered by a note in the annex to the
financial statements and the outstanding charges have been
entered under non balance-sheet commitments. In accordance
with Regulation (EC) No 2909/2000 of 29 December 2000,
these buildings have been entered on the assets side of the
balance sheet for the first year.

G. Fixed assets under construction and advances

in

respect of tangible fixed assets

Although accounting rules and principles call for buildings to
be classified as such as soon as they are in service, the Council
has preferred to keep the payments for the Justus Lipsius
building in 2000 (EUR 339.1 million) under fixed assets under
construction and advances since an analysis still has to be
undertaken to break down total
investment into its various
components (land, building, installations, machines and tools,
etc.). The depreciation for each component could not therefore
this building is thus
be calculated and the gross value of
entered on the assets side.

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

(3) This item is based on IAS 17 of the International Accounting

distinguished from the value of the building.

Standards Committee.

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The Court of Auditors has entered EUR 5 million under this item for the funds placed at the disposal of
the project manager for the extension to the Court by means of a transfer to a bank account opened for
this purpose.

This item also includes an advance of EUR 26 million granted by the Economic and Social Committee for
a long-term lease with purchase option (1).

Virtually all (2)
tangible fixed assets have been
depreciated (3). The cumulative depreciation for tangible fixed assets which have been depreciated in 2000
for the first time breaks down as follows:

the assets entered in the balance sheet under

Heading

Buildings

Plant, machinery and tools

Furniture and vehicles

Computer equipment

Leasing, financing and similar

Other tangible fixed assets

(EUR)

Depreciation

292 966 504,00

65 399 031,72

71 620 120,27

57 297 274,35

162 506 547,72

2 158,00

Total

649 791 636,06

The following rates of depreciation have been applied:

Type of asset

Linear rate of depreciation

Computer software

Computer equipment

Plant, machinery and tools (telecommunications and audiovisual equipment,
measuring or laboratory apparatus, small electrical appliances and cash registers)

Other plant, machinery and tools

Removable shelving units, partitions, false floors, false ceilings and wiring (Other
tangible fixed assets)

Vehicle fleet

Movables (1)

Immovables

Land

25 %

25 %

25 %

12,50 %

25 %

25 %

10 %

4 %

Not applicable.

(1) The furniture for kitchens and cafeterias is depreciated at 12,50 % and the furniture for nurseries at 25 %.

(1) This amount is not included in the ESC balance sheet.
(2) With the exception of plant, machinery and tools of the representations (2 380 230,40) and the extra value of

8 744 962,09 for a JRC building at Geel.

(3) Last year depreciation was calculated on the basis of 60 % of the value of the tangible fixed assets entered in the

balance sheet for 1999.

A. ACQUISITION VALUE

Previous year end

Adjustments

Changes during the year:

(cid:151) Acquisitions

(cid:151) Disposal, withdrawal

(cid:151) Other adjustments

Year end

B. RISE IN VALUE

Previous year end

Changed during the year:

(cid:151) Decided

(cid:151) Cancelled

(cid:151) Transfers between headings

Year end

C. DEPRECIATION AND VALUE
ADJUSTMENTS

Previous year

Adjustments

Changes during the year:

(cid:151) Decided

(cid:151) Cancelled

Land and buildings

Plant, machinery and
tools

Furniture and vehicles

Computer hardware

Leasing, financing and
similar rights

Other tangible assets

Assets under construction
and prepayments made

(EUR)

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

45 847 778,07

ﬂ 6 315 276,18

5 534 228,05

11 111 009,96

151 262 931,63

1 996 873,01

7 846 968,69

(cid:151) Differences resulting from change in

threshold

0,00

ﬂ 441 712,40

ﬂ 3 247 120,80

ﬂ 628 799,14

8 951 873,27

ﬂ 331 694,16

ﬂ 4 378 655,71

ﬂ 7 942 890,93

ﬂ 21 831 420,34

13 881 190,03

13 105 378,73

43 185 570,68

607 511 845,20

1 524 885,00

37 009 878,69

0,00

0,00

0,00

0,00

0,00

0,00

(cid:151) Transfers between headings

78 144 821,00

65 350 129,89

ﬂ 85 441 883,63

ﬂ 13 956 524,61

ﬂ 26 012 754,00

54 766,00

ﬂ 18 670 318,00

1 403 604,84

5 455 865,83

ﬂ 1 762 931,36

ﬂ 3 384 447,93

ﬂ 490 356,00

0,00

ﬂ 1 847 316,84

1 763 659 815,10

185 681 545,63

257 951 841,14

295 665 238,76

1 632 900 103,97

8 295 811,42

383 213 674,15

62 838 333,51

3 031 291,58

0,00

0,00

65 869 625,09

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

292 812 015,32

20 572 335,30

157 732 639,72

148 222 979,26

49 058 494,81

192 884,99

ﬂ 15 945 757,28

1 404 195,96

67 408 078,07

15 013 879,77

48 680 203,77

ﬂ 192 884,99

221 500 087,55

72 071 639,45

51 974 320,53

81 538 995,72

146 909 069,66

2 168 626,00

ﬂ 99 508,25

ﬂ 3 725 495,86

ﬂ 7 050 518,87

ﬂ 18 450 652,10

0,00

(cid:151) Differences resulting from change in

threshold

ﬂ 94 731,08

ﬂ 143 806,71

ﬂ 216 973,87

(cid:151) Transfers between headings

10 448 247,00

61 517 261,49

ﬂ 70 703 411,74

1 248 132,42

ﬂ 2 647 587,00

(cid:151) Adjustments

Year end

ﬂ 29 033,00

ﬂ 313 131,02

765 378,89

390 179,23

ﬂ 32 716,00

508 686 051,34

151 432 074,24

199 982 679,89

227 746 540,43

241 967 465,24

2 168 626,00

NET BOOK VALUE (A + B - C)

1 320 843 388,85

34 249 471,39

57 969 161,25

67 918 698,33

1 390 932 638,73

6 127 185,42

383 213 674,15

0,00

0,00

0,00

.

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C 370/70

EN

Official Journal of the European Communities

27.12.2001

IV. FINANCIAL FIXED ASSETS

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

This heading covers equity investments made with a view to
establishing permanent links and which are seen as supporting
the European Communities and related
the activities of
amounts receivable,
independent of the due date, origin or
form.

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

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 financial fixed assets

B.1. Subscriptions and participations

heading

includes

subscriptions

to help beneficiaries

and

participations
develop their business

This
purchased
activities.

A.

Investments in related organisations

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

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

The European Bank for Reconstruction and Development was
given initial capital of EUR 10 billion, of which 3 % was
subscribed by the Community. The proportion of this capital
called up 30 % 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
following proportions: 22,5 % of
subscribed shares
represent a full number of paid-in shares and the remainder
will be callable shares.

the

item covers

This
the Commission’s
the full amount of
subscription to the EBRD’s capital which has been called up
and paid. Payments outstanding on the proportion of capital
called up EUR 51.3 million are recorded under short-term
liabilities (EUR 7.4 million) and long-term liabilities (EUR 43.9
million). Payments outstanding on non-called up capital,
amounting to EUR 442.5 million, are included in the
off-balance-sheet commitments.

This heading covers Community participation in the provision
of equity and subordinated loan capital for joint ventures set
the European Community Investment Partners
up under
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

to
the (cid:145)Eurotech(cid:146) capital
The purpose of
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
in the form of advances repayable in certain
since 1990,
circumstances when contracts run out.

instrument

is

The purpose of the (cid:145)Venture consort(cid:146) 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.

is to foster

The purpose of the PHARE-TACIS Joint Venture programme
joint
(JOP)
ventures in the countries of central and eastern Europe and the
new independent States.

the creation and development of

Since all three are risk capital operations, it is very difficult to
assess the real current 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

27.12.2001

EN

Official Journal of the European Communities

C 370/71

Related organisations

Non-related organisations

EBRD

EIF

ECIP

EUROTECH,
VENTURE
CONSORT, JOP

(EUR)

600 000 000

600 000 000

27 622 551

20 430 175

63 562

ﬂ 3 535 326

ﬂ 4 806 846

ﬂ 25 502

600 000 000

600 000 000

22 879 267

20 404 673

0,00

0,00

0,00

20 430 175

0

0

ﬂ 25 502

0

0

0

20 404 673

A. ACQUISITION VALUE

Previous year-end

Changes during the year

(cid:151) Acquisitions

(cid:151) Disposals and withdrawals

(cid:151) Transfers between headings

Year-end

B. INCREASES IN VALUE

Previous year-end

Changes during the year

(cid:151) Decided

(cid:151) Acquired from third parties

(cid:151) Cancelled

(cid:151) Transfers 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) Transfers between headings

Year-end

D. AMOUNTS NOT CALLED UP

Year-end

442 500 000

480 000 000

0

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

157 500 000

120 000 000

22 879 267

0

0

442 500 000

480 000 000

C 370/72

EN

Official Journal of the European Communities

27.12.2001

B.3. Guarantees and advances granted

in the Fund, so that these amounts may be charged to the
budget.

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

Council Regulation (EC, Euratom) No 2728/94 of 31 October
1994 set up a Guarantee Fund for external actions to repay
event of default by
the Community’s
beneficiaries
the
Community.

creditors
loans

in the
or

guaranteed

granted

by

of

This facility covers loans guaranteed by the Community as a
result of a Council Decision,
in particular EIB lending
operations outside the European Union and loans under
macro-financial assistance and Euratom financial assistance
outside the European Union.

The Interinstitutional Agreement of 29 October 1993 on
the budgetary
budgetary discipline and improvement of
procedure provided, in accordance with the conclusions of the
Edinburgh European Council, that the general budget of the
European Communities should include a guarantee reserve to
cover loans to non-member countries. This reserve is intended
to cover the requirements of the Guarantee Fund and, where
necessary, activated guarantees exceeding the amount available

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

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 entry in the assets side of the Commission’s balance sheet
represents the Fund’s net assets at 31 December 2000.

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
for the
1 266,2 million) corresponds to the target amount
Guarantee Fund calculated on the basis of
the amount
outstanding at 31 December 2000 (1).

The rules state that (cid:145)at the end of a year (cid:133) the surplus shall be
paid back to a special heading in the statement of revenue in
the general budget of the European Communities(cid:146).

The Guarantee Fund surplus to be repaid to the Community
budget during the first quarter of 2001 (EUR 165,4 million) is
entered as own capital.

Guarantees and advances granted, other financial fixed assets

Acquisition value at 31.12.1999

Changes during year

Net book value at 31.12.2000

(A)

(B)

(C) = (A) + (B)

(EUR)

5 277 239,57

485 780,00

ﬂ 13 517,99

ﬂ 198 143,65

5 263 721,58

287 636,35

1 313 131 971,16

118 427 209,42

1 431 559 180,58

Description

Guarantees and advances granted

1. Guarantees

2. Advances granted

3. Guarantee Fund

Total guarantees and advances granted

1 318 894 990,73

118 215 547,78

1 437 110 538,51

Other financial fixed assets

153 802 628,18

ﬂ 34 808 915,76

118 993 712,42

Other financial fixed assets (cid:151) Total

153 802 628,18

ﬂ 34 808 915,76

118 993 712,42

Total

1 472 697 618,91

83 406 632,02

1 556 104 250,93

(1) The target amount corresponds to 9 % of the amount outstanding.

27.12.2001

EN

Official Journal of the European Communities

C 370/73

V. LONG-TERM ASSETS

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

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

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
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.

B. Loans granted from borrowed funds

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 a charges and
incomes account (2).

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

For the borrowing and lending operations, the yield on loans
and costs of borrowings in 2000 are as follows:

(EUR)

Description

Cost of borrowings

Yield on loans

Medium-term financial
assistance

86 123 363,70

86 137 989,93

Food aid

3 569 396,93

3 569 588,80

Balance of payments

68 805 985,06

68 886 092,39

NCI

(cid:151) Treasury instrument

12 724 189,03

12 724 189,03

(cid:151) Normal

Euratom

2 721 198,91

2 854 858,21

533 242,66

976 230,70

Total

174 477 376,29 175 148 949,06

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 Community itself and not by any individual Member
State (1).

this necessary to attain the objectives of

Under an agreement with the EIB, the latter bears the risks of
the NCI
the surplus of
charges over income is charged to the EIB.

treasury instrument. Consequently,

Changes
Communities:

in volume of

loans granted by the European

(1) Detailed tables on these loans appear in Volume II.
(2) The balance sheets, charges and incomes accounts and changes in
loans relating to financial activities under this

the volume of
heading are shown in detailed tables contained in Volume II.

Balance at
31.12.1999

Cur-
rency

New loans

Repayments

Write off

Changes in
exchange rates

Balance at
31.12.2000

Reduction in
value at
31.12.1999

Changes dur-
ing the year

Reduction in
value at
31.12.2000

Net value at 31.12.2000

(A)

(B)

(C)

(D)

(E)

(F) = (A) + (B) ﬂ (C)
ﬂ (D) + (E)

(G)

(H)

(I) = (G) + (H)

(J) = (F) ﬂ (I)

(EUR)

A. LOANS GRANTED FROM

THE BUDGET

Loans with special
conditions

Risk capital operations (1)

ECIP loans (2)

Loans for migrant workers

Building loans

Loans to Turkey

MEDIA II loans (3)

Euro

Euro

Euro

Euro

Euro

Euro

Euro

399 190 501,05

14 709 610,30

132 819 562,80

33 399 623,39

1 297 875,94

3 971 289,42

110 311 277,16

3 026 062,50

9 684 419,32

1 974 696,52

119 692,72

28 526,97

175 000 000,00

30 430,85

17 579,17

61 852 455,11

28 667 993,97

7 312 942,53

2 836 173,37

384 480 890,75

160 950 020,83

101 678 223,82

89 261,87

10 947,80

175 000 000,00

80 371 333,18

384 480 890,75

160 950 020,83

101 678 223,82

89 261,87

10 947,80

175 000 000,00

80 371 333,18

Subtotal

Euro

879 322 015,81

65 093 679,86

33 052 858,11

8 782 159,31

0,00

902 580 678,25

0,00

0,00

0,00

902 580 678,25

B. LOANS GRANTED FROM
BORROWED FUNDS

Medium-term assistance

Euro 1 591 000 000,00 160 000 000,00

190 000 000,00

1 561 000 000,00

1 561 000 000,00

Food aid

Euro

0,00

Balance of payments

Euro 2 482 746 455,47

2 482 746 455,47

0,00

0,00

NCI

Euratom

Euro

Euro

145 998 269,62

12 237 885,21

38 920 720,76

12 237 885,21

ﬂ 883 511,88

106 194 036,98

0,00

0,00

0,00

106 194 036,98

0,00

Subtotal

Euro 4 231 982 610,30 160 000 000,00 2 723 905 061,44

0,00 ﬂ 883 511,88 1 667 194 036,98

Total

Euro 5 111 304 626,11 225 093 679,86 2 756 957 919,55

8 782 159,31 ﬂ 883 511,88 2 569 774 715,23

0,00

0,00

0,00

0,00

1 667 194 036,98

0,00

0,00 2 569 774 715,23 (4)

(1) The write off consists of 550 000 for the portion of the loan not granted to the beneficiary and finally discharged in 2000; 3 373 670,37 and 47 619,05 for closed loans.
(2) EUR 2 million entered in the write off corresponds to adjustments made.
(3) In accordance with the contracts, MEDIA II loans are sometimes converted into grants. In these circumstances, a write-off is made.
(4) 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.

C

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27.12.2001

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Official Journal of the European Communities

C 370/75

The amounts outstanding on borrowings at 31 December
2000 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. As the duration
of the MEDIA II loans is uncertain, the amount outstanding at
31 December 2000 is 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

Loans outstanding at 31.12.2000

(EUR)

53 581 233,62

610 808 218,35

664 389 451,97

48 096 990,20

190 094 236,08

238 191 226,28

101 678 223,82

800 902 454,43

902 580 678,25

Subtotal

1 309 000 000,00

252 000 000,00

1 561 000 000,00

0,00

0,00

0,00

104 915 807,28

1 278 229,70

106 194 036,98

0,00

0,00

0,00

Subtotal

1 413 915 807,28

253 278 229,70

1 667 194 036,98

26 139 392,54

131 877 519,00

158 016 911,54

0,00

19 709 685,00

19 709 685,00

26 139 392,54

151 587 204,00

177 726 596,54

2 236 322 170,79

511 179 140,98

2 747 501 311,77

Subtotal

Total

C. Other long-term receivables

VI. 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.
EUR 2.8 million has therefore been written off for 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 10 years ending in
2008. Total interest on this operation is equivalent to EUR 52
million, of which only the interest incurred up to the date of
the balance sheet are recorded as short-term receivables.

item covers

A: This
the stocks of office supplies and
consumables at 31 December 2000 and the Commission’s
stock of building maintenance equipment, valued at the price
of the last supplies received and converted to euros at the
closing rate,
in line with the accounting and consolidation
manual.

the Joint Research Centre.

the scientific and technical
B: The heading also covers
In line with the
equipment of
principle of prudence,
fissile
material and samples for industrial and scientific use are valued
every year and entered in the balance sheet at the acquisition
price or re-sale cost of the last supplies received or the market
price, whichever is the lower (1).

the stocks of heavy water,

C:
It also includes the stocks of publications held by the
Publications Office, valued according to special valuation rules.

(1) With the exception of the Petten research centre where the fissile

material has been valued at the cost of the last purchase.

C 370/76

EN

Official Journal of the European Communities

27.12.2001

(EUR)

Description

Acquisition value

Value adjustment

Net book value

A. Office supplies

Other consumables

B. Scientific equipment

Scientific reference material

Fissile material

Heavy water

C. Stocks of publications

Subtotal

Subtotal

Subtotal

Total

2 818 375,13

6 144 608,30

8 962 983,43

5 909 069,65

46 351 951,00

35 036 876,00

14 923,00

87 312 819,65

4 226 157,68

4 226 157,68

15 393,24

238 695,39

254 088,63

0,00

0,00

17 879 632,00

0,00

17 879 632,00

0,00

0,00

2 802 981,89

5 905 912,91

8 708 894,80

5 909 069,65

46 351 951,00

17 157 244,00

14 923,00

69 433 187,65

4 226 157,68

4 226 157,68

100 501 960,76

18 133 720,63

82 368 240,13

VII. SHORT-TERM ASSETS

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

This heading contains
the amounts owed in respect of
long-term loans which are due in less than one year. It also
includes a loan of EUR 175 million granted to Turkey in 1991
as part of
the countries most directly
affected by the Gulf crisis.

the effort

to assist

B. Current assets

B.2. Amounts owed by Member States

(cid:151) E A G G F g u a r a n t e e :

Since 2000, Member States have been obliged under
Regulation (EC) No 2761/1999 to submit a half-yearly
statement of the amounts entered in the debtors ledger.
From 2001 onwards,
include
this
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.

statement must

(cid:151) V A T p a i d b y

i n s t i t u t i o n s

a n d r e c o v e r a b l e

f r o m t h e M e m b e r S t a t e s :

This item covers the amounts due in respect of taxes paid
by the institutions and recoverable from the Member
States. A specific value adjustment of EUR 1.1 million has
been calculated.

This item includes amounts payable by the Member States
in relation to the advances for the year-end adjustment
(EUR 8.2 million).

(cid:151) O t h e r r e c e i v a b l e s :

It also comprises amounts due to the EAGGF Guarantee
Section which have been declared by the Member States
and entered in the debtors ledger at the end of the year.
This amount (cid:151) EUR 2 010.6 million (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
the rules allowing it to obtain the information necessary
are not compulsory until 2001 (1). For this reason, and in
order not
to overstate entitlements, a 79,77 % value
adjustment (EUR 1 604 million) has been determined and
entered in respect of bad debts. This correction has been
estimated on the basis of Member States’ reports for 2001
and information obtained during controls.

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

States to provide this information.

The figure of EUR 869.6 million represents claims on
Member States which have been quantified and duly
established. Estimates of amounts receivable have been
recorded
other
entitlements which have not yet been identified as certain,
of a fixed amount and due. They are shown in Table 3.

in the Commission’s

accounts

for

It also includes own resources (cid:151) this year totalling EUR
2 035.4 million (cid:151) which, under Article 6(2)(b) of
Regulation (EC, Euratom) No 1552/89, are established by
the Member States but not made
to the
Communities as they have not yet been recovered or
guaranteed or because they have been challenged.

available

figure

overestimates

This
actual
entitlements since the separate account for traditional own
resources
actual
recovery is very doubtful.

the Communities’

amounts where

consists of

largely

27.12.2001

EN

Official Journal of the European Communities

C 370/77

the

impact of

this overestimate

However, it is very difficult to make a precise calculation
detailed
of
information on the possibility of
these
receivables is very scarce and fragmentary. In ordance with
the principle of prudence, a value adjustment of EUR
1 286.8 million has been estimated on the basis of
previous years’ recovery statistics. This value adjustment

since
recovering

has been deducted from the item for receivables from
Member States on the assets side of the balance sheet.

The fact that this adjustment is entered in the accounts
does not mean that the EC is waiving recovery of the
amounts covered by the provision.

(EUR million)

2000

1999

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

74,557

55,083

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

Value adjustment

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

Taxes to be recovered from the Member States

Interest on late payment

Clearance of EAGGF Guarantee accounts

Value adjustment

Year-end EAGGF regularisation advances

Additional amounts collected 1998/1999 marketing year

National pensions (subrogation)

Own resources to be regularised

2 035,407

1 951,876

ﬂ 1 286,812

ﬂ 1 951,876

0,000

22,278

10,668

73,043

21,688

9,443

2 010,609

1 041,928

ﬂ 1 603,863

ﬂ 1 041,928

8,202

0,000

0,049

35,752

Total

1 306,847

3,517

134,701

0,049

25,595

323,119

ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2000

Table 1

Member State

Agricultural duties

Sugar and isoglucose
levies

Customs duties

Traditional own
resources
GROSS

Collection costs

(EUR)

Traditional own
resources
TOTAL

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

(1)

(2)

0

0

6 485 226

8 209

0

0

0

0

0

0

0

0

0

0

0

EUR 15

6 493 435

(3)

4 337 268

5 362 606

(4)

4 337 268

5 362 606

(5)

ﬂ 433 727

ﬂ 536 261

(6)

3 903 542

4 826 346

36 200 276

42 685 502

ﬂ 4 268 550

38 416 952

10 332

1 941 669

228 467

122 651

18 540

1 941 669

228 467

122 651

ﬂ 1 854

ﬂ 194 167

ﬂ 22 847

ﬂ 12 265

16 686

1 747 502

205 621

110 386

15 154 792

15 154 792

ﬂ 1 515 479

13 639 313

0

0

0

0

7 317 405

7 317 405

ﬂ 731 740

6 585 664

6 975

6 975

ﬂ 698

6 278

1 645 441

1 645 441

ﬂ 164 544

1 480 897

29 701

133 556

29 701

133 556

ﬂ 2 970

ﬂ 13 356

26 731

120 201

3 857 057

3 857 057

ﬂ 385 919

3 471 138

76 348 198

82 841 633

ﬂ 8 284 377

74 557 256

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

C 370/78

EN

Official Journal of the European Communities

27.12.2001

SEPARATED ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2000

Table 2

Member State

Agricultural duties

Sugar and isoglucose
levies

Customs duties

(EUR)

Traditional own
resources
GROSS
(= 100 %)

Collection costs
(10 % of traditional
own resources)

Traditional own
resources
TOTAL
(= 90 %)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

(1)

(2)

(3)

(4)

(5)

(6)

28 269 322

2 541 568

162 578 007

13 772 856

14 191 716

30 249 626

88 232

211 312 390

0

0

0

0

0

0

109 615 819

137 885 140

ﬂ 13 788 514

124 096 626

10 024 690

12 566 258

ﬂ 1 256 626

11 309 632

485 820 213

648 398 220

ﬂ 64 839 822

583 558 398

9 566 787

23 339 643

ﬂ 2 333 964

21 005 679

46 283 047

60 474 763

ﬂ 6 047 476

54 427 287

151 534

136 940 003

167 341 163

ﬂ 16 734 116

150 607 047

0

0

0

6 938 485

7 026 717

ﬂ 702 672

6 324 045

171 703 124

383 015 514

ﬂ 38 301 551

344 713 962

2 958

2 958

ﬂ 296

2 662

25 818 490

3 379 456

60 313 104

89 511 051

ﬂ 8 951 105

80 559 946

8 292 060

9 290 219

95 010

672 254

0

0

0

0

0

34 589 695

42 881 755

ﬂ 4 288 175

38 593 579

30 590 996

39 881 215

ﬂ 3 988 122

35 893 094

4 385 612

5 917 411

4 480 622

6 589 665

ﬂ 448 062

ﬂ 658 966

4 032 560

5 930 698

621 881 908

638 169 111

ﬂ 63 816 911

574 352 200

United Kingdom

16 287 203

EUR 15

523 458 953

3 530 990

1 734 573 854

2 261 563 797

ﬂ 226 156 380

2 035 407 417

Table 3

ESTIMATES OF AMOUNTS RECEIVABLE AT END-2000

Agricultural duties

Sugar levies

Customs duties

VAT balances

GNP balances

Interest on late
payment

Total

6

2

9

7

8

2

1

13

1

6

0

2

5

6

13

81

9

6

5

10

9

18

10

11

3

1

11

8

12

10

7

130

1

1

1

9

1

1

2

1

1

1

11

1

12

14

1

58

18

12

17

11

15

7

12

17

1

9

1

6

7

10

20

163

34

21

32

37

33

28

25

42

6

18

23

17

36

41

41

434

1

1

2

0

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

EUR 15

27.12.2001

EN

Official Journal of the European Communities

C 370/79

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
of consolidation,
institutions pay certain
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:

1. The recovery orders entered in the revenue accounts at 31
December 2000 as established entitlements outstanding.

entitlements

A value adjustment has been entered for the first time for
irrecoverable
determined.
Entitlements due for more than one year are written down
by 20 %. A further cut of 20 % is made for each additional
year.

still

be

to

suspended

2. Amounts recoverable in respect of fines for infringements
against competition rules (EUR 973 million) which have
been
the
Commission’s decision and for which a bank guarantee has
been lodged. The volume of bank guarantees received to
cover fines comes to EUR 639.4 million. In addition, EUR
171.4 million has been collected provisionally.

following

against

appeal

an

3. All debtors owing sums resulting from loans paid from

borrowed funds.

4. All

amounts owed as

Fund
operations. These amounts (EUR 215.1 million) break
down into capital (EUR 94.6 million), loan interest (EUR
62.1 million) and default interest (EUR 58.4 million).

result of Guarantee

a

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 2000.
This was deducted from the value of these entitlements on
the assets side of the balance sheet.

5. Amounts paid to financial

intermediaries but not yet
transferred to the final beneficiary. This item includes
advance payments from the budget to public or private
intermediaries selected by the Commission to carry out the
to the final
management or
beneficiaries, either because of provisions contained in the
regulations or as a result of contractual provisions. This
amount (cid:151) EUR 792 million (including bank interest of
EUR 49 million) (cid:151) thus corresponds to the funds held by
the intermediaries at 31 December 2000.

forward these payments

the

The Commission compiled a list of financial intermediaries
a
procedure
in 2000. As
non-accounting nature
and
geographical spread of
the amount
entered in the balance sheet may not be complete.
However, the improvement on the information for 1999
should be noted (1).

and given the number
the intermediaries,

followed was

of

Total value adjustments on current assets break down as follows:

(EUR)

Value adjustments on current assets

Gross amount

Value adjustments

Net amount

EAGGF

Own resources

2 018 812 309,26

1 603 863 098,22

414 949 211,04

2 156 432 509,61

1 286 812 142,71

869 620 366,90

VAT paid and to be recovered from the
Member States

23 415 891,05

1 137 561,19

22 278 329,86

Guarantee Fund

215 094 849,09

215 094 849,09

0,00

Other

2 356 578 941,01

139 146 395,43

2 217 432 545,58

Total

6 770 334 500,02

3 246 054 046,64

3 524 280 453,38

(1) Efforts are still being made to improve the information available.

C 370/80

EN

Official Journal of the European Communities

27.12.2001

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.

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

VIII. CASH INVESTMENTS

Description

31.12.2000

31.12.1999

(EUR)

Funds totalling EUR 1.5 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,

1. Shares

2. Fixed-income bonds

3. Term accounts

(cid:151) maturity

< 1 month

(cid:151) maturity

(cid:151) maturity
> 1 year

IX. DISPOSABLE ASSETS

7 950 000,00

21 560 286,43

Description

31.12.2000

31.12.1999

Imprest accounts

115 614 731,51 122 257 329,48

(EUR)

> 1 month and < 1 year

20 422 890,52

18 894 089,49

Adjustment

ﬂ 1 481 955,18

ﬂ 1 388 357,33

Total

28 372 890,52

40 454 375,92

Net book value

114 132 776,33 120 868 972,15

X. TRANSITIONAL ACCOUNTS

(EUR)

(EUR)

Interest

21 253 060,90 106 440 374,64

Description

31.12.2000

31.12.1999

Expenditure to be charged

0,00

96 945 540,10

Description

31.12.2000

31.12.1999

A. Accounts with
Treasuries

B. Accounts with

central banks

C. Accounts for

borrowing/lending
operations

15 918 997 076,72

10 200 633 910,95

Expenditure between institutions

7 716 856,36

0,00

283 437 061,05

253 068 407,86

62 655 550,45

1 940 793,92

Charges paid in advance

54 501 922,38

47 636 467,03

Other charges carried over and
acquisitions

258 090,57

4 280,77

Total

83 729 930,21 251 026 662,54

D. Current accounts

932 829 047,33

505 787 791,78

E.

Imprest accounts

114 132 776,33

120 868 972,15

F. Cash in hand

519 476,69

561 328,54

G. Transfers of funds

5 785,44

172 000 000,00

Total

17 312 576 774,01

11 254 861 205,20

interest

receivable, mainly accrued
This heading includes
investments and swaps. Miscellaneous
interest on loans,
expenditure still to be booked,
i.e. expenditure which could
not be finally booked before the close date, is now included
with the result of the adjustments. The amount comes to EUR
63.2 million.

27.12.2001

EN

Official Journal of the European Communities

C 370/81

LIABILITIES

I. OWN CAPITAL

Until the end of 1999, this item mainly consisted of contra
entries for the various items on the assets side which were
booked directly as budgetary expenditure for the financial year
in question. The item also contained value adjustments for
assets, provisions and the contra entry for the entitlements
contained in the various current assets headings in the balance
sheet which were not included with revenue until they were
collected.

A new procedure for entering these factors in the accounts has
now been introduced following the adoption of the accounting
and consolidation manual. The adjustments are no longer
included directly with own capital, but instead an economic
outturn is produced for the financial year (1).

The own capital item now consists of:

The economic outturn for the financial year

1. Budget outturn

2. Outturn of adjustments

The economic outturn carried over from previous financial years

This forms part of the cumulative economic outturns (outturn
of adjustments) given that the budget outturn is repaid to the
Member States.

Reserves

2. The reserve for borrowing and lending activities comprises
the outturn of borrowing and lending activities which has
not yet been entered in the budget.

The economic outturn carried over from previous financial years

The following points must be stressed:

Now only budgetary entitlements are included in the outturn
of adjustments. The procedure has thus changed since last
year. The value of non-budget assets converted to own capital
at 31 December 1999 came to EUR 407 million for the
Commission alone. This amount was corrected in 2000.

allocation for depreciation includes

cumulative
The
depreciation of goods depreciated for the first time (note in
item III (cid:151) Assets).

the

The budget charges to be regularised (EUR 76.2 million) are
now included in the outturn of adjustments. This amount,
which came to EUR 97 million at 31 December 1999, was
entered in the transitional accounts.

Revenue from fines collected provisionally for infringements of
the competition rules (EUR 171,4 million) is now included in
the economic outturn. At 31 December 1999 this amount
(EUR 154,3 million) was included in the transitional accounts.

The increases in the revaluation of tangible fixed assets prior
to 2000 (EUR 62.8 million) entered directly with own capital
have been corrected in the outturn of adjustments. This
amount will now be entered in the revaluation reserve.

1. The revaluation reserve: comprises the durable revaluations

of tangible and intangible fixed assets.

The economic outturn breaks down as follows:

(1) The figures for the previous financial year have not been adjusted
and an explanation of the changes and their impact is provided.

C 370/82

EN

Official Journal of the European Communities

27.12.2001

Outturn of adjustments

A. POSITIVE ADJUSTMENTS

1. Reduction in charges: increase in assets

a. Initial costs

b. Intangible fixed assets

c. Tangible fixed assets

d. Financial fixed assets

e. Loans granted from the budget

f. Stocks

g. Other expenditure

2. Depreciation

3. Value adjustments

4. Provisions

(EUR)

31.12.2000

0,00

2 983 402,20

747 053 959,39

28 525 046,00

62 067 617,36

9 612 429,52

143 524 316,30

119 556 788,38

665 931 078,68

0,00

5. Income resulting from budgetary assets acquired during the year and not recovered

1 548 859 755,92

Total positive adjustments (A)

3 328 114 393,75

B. NEGATIVE ADJUSTMENTS

1. Reduction in income: reduction in assets

a. Initial costs

b. Intangible fixed assets

c. Tangible fixed assets

d. Financial fixed assets

e. Loans granted from budget

f. Stocks

g. Collection of entitlements established in previous financial years

h. Correction for non-budget entitlements previously included with own capital

2. Depreciation

3. Value adjustments

4. Exceptional depreciation and value adjustments

5. Provisions

6. Expenditure to be regularised

0,00

1 961 218,02

212 859 208,60

5 610 191,74

32 001 482,13

79 107 941,62

260 777 922,41

407 044 787,15

787 169 150,56

737 700 181,60

7 009 827,52

288 623 963,42

76 184 276,92

Total negative adjustments (B)

2 896 050 151,69

Outturn of adjustments for the financial year (A(cid:151)B)

432 064 242,06

Economic outturn for the financial year

31.12.2000

(EUR)

Budget outturn

Outturn of adjustments

Correction to economic outturn for previous financial years (increased value of tangible fixed
assets)

Net outturn of adjustments

11 612 731 945,86

432 064 242,06

ﬂ 62 838 333,51

369 225 908,55

Economic outturn for the financial year

11 981 957 854,41

27.12.2001

EN

Official Journal of the European Communities

C 370/83

I.C. Reserves

The reserve for borrowing and lending activities breaks down
as follows:

Reserve for borrowing and lending activities

(EUR)

Borrowing/lending
instrument

Balance at
31.12.2000

Outturn for the
financial year

Allocation to
provisions for
liabilities and
charges

Entry in the
special reserve

Cumulative outturn

Transfer of outturn
to the budget

Balance
at 31.12.2000

(a)

(b)

(c)

(d)

(e) = (a) + (b) + (c) + (d)

(f)

(e) + (f)

MTA

FMA

BOP

Euratom

NCI

840 747,74

14 626,23

ﬂ 840 747,74

19 418,62

66 996,77

191,87

ﬂ 10 000,00

80 107,33

ﬂ 66 996,77

8 279 823,51

442 988,04

ﬂ 1 150 000,00

2 267 547,42

133 659,30

-300 000,00

Total

11 474 534,06

671 572,77

ﬂ 2 367 744,51

0,00

0,00

0,00

0,00

0,00

0,00

14 626,23

0,00

14 626,23

9 610,49

ﬂ 9 418,62

191,87

80 107,33

0,00

80 107,33

7 572 811,55

ﬂ 7 129 823,51

442 988,04

2 101 206,72

ﬂ 1 967 547,42

133 659,30

9 778 362,32

ﬂ 9 106 789,55

671 572,77

II. PROVISIONS FOR LIABILITIES AND CHARGES

Description

Provision at 31.12.1999

Change over year

Provision at 31.12.2000

(EUR)

A. Major repairs

B. Other liabilities and charges

Guarantee Fund

1 205 231 971,16

60 937 209,42

1 266 169 180,58

Provision for decommissioning of
installations

0,00

227 686 754,00

227 686 754,00

Borrowing lending

(cid:151) NCI

(cid:151) Euratom

(cid:151) Balance of payments

(cid:151) Financial assistance

(cid:151) Food aid

1 176 433,29

200 000,00

73 171,07

0,00

0,00

253 004,25

950 000,00

ﬂ 6 174,30

840 747,74

10 000,00

1 429 437,54

1 150 000,00

66 996,77

840 747,74

10 000,00

Total provisions liabilities and charges

1 206 681 575,52

290 671 541,11

1 497 353 116,63

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 2001 (see note IV.B.3 on the assets side).

A provision for the cost of dismantling the JRC’s nuclear installations has been entered for the first time.
This provision covers 100 % of the estimated cost for decommissioning installations which have already
been closed (EUR 230 million), less payments already made (EUR 2.3 million).

III. LONG-TERM LIABILITIES

This heading includes liabilities due in more than one year.

Financial
Lending activities (1).

liabilities include liabilities contracted by the European Communities under Borrowing and

(1) Detailed tables on borrowing are to be found in Volume II.

C 370/84

EN

Official Journal of the European Communities

27.12.2001

(cid:145)Other long term liabilities(cid:146) includes all other liabilities whose amounts are known and whose duration is
more than a year.

Description

31.12.1999

Exchange differences

31.12.2000

(EUR)

1.

Financial debts: Borrowings

NCI

Euratom

Balance of payments

Financial assistance

Food aid

2. Other long-term liabilities

105 351 250,95

ﬂ 86 924 716,74

18 426 534,21

0,00

0,00

0,00

0,00

0,00

0,00

1 406 000 000,00

ﬂ 112 000 000,00

1 294 000 000,00

0,00

0,00

0,00

Subtotal

1 511 351 250,95

ﬂ 198 924 716,74

1 312 426 534,21

Staff funds

18 906 314,18

1 571 753,89

20 478 068,07

Deposits and guarantees

2 331 348,85

457 218,03

2 788 566,88

NCI

Leasing

EBRD subscriptions

Other

157 271 720,24

ﬂ 33 858 514,23

123 413 206,01

750 941 165,90

443 807 989,10

1 194 749 155,00

51 300 000,00

ﬂ 7 425 000,00

43 875 000,00

319 230 041,46

ﬂ 130 491 006,59

188 739 034,87

Subtotal

1 299 980 590,63

274 062 440,20

1 574 043 030,83

Total

2 811 331 841,58

75 137 723,46

2 886 469 565,04

Staff
funds: this heading covers the unemployment fund for
temporary staff at all the institutions and the welfare fund for
Commission local staff in non-member countries.

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 heading contains leasing debts due in more than
one year.

EBRD subscriptions: the part of the subscription called in (see
note IV.A (cid:151) Assets).

Other: as it has invoked its purchase option for a building,
Parliament must repay the cost of investment (see note III.A (cid:151)
Assets).

The detailed movements in borrowing operations in 2000 are as follows:

Description

Balance at 31.12.1999

New borrowing

Repayment

Exchange differences

Balance at 31.12.2000

(EUR)

1. Borrowings

MTA

FMA

BOP

NCI

Euratom

1 591 000 000,00

160 000 000,00

ﬂ 185 000 000,00

1 566 000 000,00

0,00

2 482 746 455,47

130 186 119,23

12 237 885,21

ﬂ 2 482 746 455,47

0,00

0,00

ﬂ 41 247 683,41

766 328,09

89 704 763,91

ﬂ 12 237 885,21

0,00

Total

4 216 170 459,91

160 000 000,00

ﬂ 2 721 232 024,09

766 328,09

1 655 704 763,91

27.12.2001

EN

Official Journal of the European Communities

C 370/85

The amounts outstanding on borrowings at 31 December 2000 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)

1. Borrowings

MTA

BOP

Euratom

NCI

1 294 000 000,00

272 000 000,00

1 566 000 000,00

0,00

0,00

0,00

0,00

0,00

0,00

18 426 534,21

71 278 229,70

89 704 763,91

Subtotal

1 312 426 534,21

343 278 229,70

1 655 704 763,91

2. Other

1 574 043 030,83

122 279 535,95

1 696 322 566,78

Total

2 886 469 565,04

465 557 765,65

3 352 027 330,69

0,00

IV. SHORT-TERM LIABILITIES

C.2. Community institutions and 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
to EBRD capital and the
within the year,
purchase of Parliament’s building complex (see table above).

subscriptions

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

C.3. Appropriations to be carried over

At 31 December 2000 the breakdown of appropriations to be carried
over, taking all the institutions together, was as follows:

B. Other financial liabilities

(EUR)

Description

31.12.2000

31.12.1999

(EUR)

Description

31.12.2000

31.12.1999

Other financial
liabilities

(cid:151) Current accounts

(cid:151) Imprest accounts

(cid:151) Ongoing

transfers (1)

2 760 004 139,49

2 793 974 795,85

Total

2 760 004 139,49

2 793 974 795,85

(1) This item covers payments booked to the budget

in 2000 but only
effected by the accounting officer between the closure of the accounts and
15 January 2001 (Article 6 of the Financial Regulation).

C. Current liabilities

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 contr. by
third parties

438 489 918,27

516 866 415,94

0,00

59 492 878,00

1 840 697 653,00 4 241 439 896,00

330 125 378,03

201 366 223,00

Total

2 609 312 949,30 5 019 165 412,94

C.1. Member States and EFTA countries

C.4. Sundry creditors

This heading covers
belonging to the EEA.

amounts owed to EFTA countries

This item covers debts arising from the activities of
European Communities
amounting to EUR 16.315 million.

the
recovery orders

and non-budget

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D. Other liabilities

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

V. TRANSITIONAL ACCOUNTS

(EUR)

Description

31.12.2000

31.12.1999

Interest

21 254 430,04

106 993 786,76

Expenditure to be charged

91 990 775,64

263 649 975,16

Revenue of the institutions
to be regularised

Appropriations for re-use
to be carried over

Appropriations for re-use
to be collected

3 733 496,09

0,00

96 201 304,82

150 412 933,24

454 977 782,90

0,00

Conversion differences

26 686 076,82

592 336,62

Other charges carried over
and acquisitions

617 433,79

168,19

Total

695 461 300,10

521 649 199,97

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.

The substantial reduction in revenue to be charged is due to
the change in the procedure employed for revenue collected
provisionally from fines which used to be kept in the balance
sheet in the transitional accounts (EUR 171,4 million).

In order to harmonise procedures, fines collected provisionally
for infringements against competition rules (EUR 154,3 million
at 31 December 1999 and EUR 171,4 million at 31 December
2000) are now included in the outturn of adjustments.

The entitlements for re-use still
included under this item as they can be re-utilised.

to be recovered are now

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

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ANNEX 3

OFF-BALANCE SHEET COMMITMENTS

POTENTIAL DEBTS AT 31.12.2000

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 2000(cid:151)2006)

194 463 405 045

(EUR)

63 429 543 396

211 929 134 983

135 300 424 717

24 075 151 999

22 737 328 329

1 055 500 000

11 295 000 000

(cid:151) Objective 1

(cid:151) Objective 2

(cid:151) Objective 3

(cid:151) IFOP (excluding Objective 1)

(cid:151) Community initiatives

2.2. Cohesion Fund

2.3. ISPA

2.4. Protocols with Mediterranean countries

2.5. External relations

2.6. Fisheries agreements

3 (*)

EAGGF-Guarantee

3.1. Expenditure by Member States under the EAGGF Guarantee Section between 16.10.2000

and 31.12.2000

3.2. Potential

liabilities connected with the clearance of

the EAGGF Guarantee accounts

pending judgment by the Court of Justice

16 386 546 759

865 524 429

132 100 000

42 250 000

39 308 750

22 526 913 000

635 601 193

23 162 514 193

(cid:151) Germany

(cid:151) Greece

(cid:151) France

(cid:151) Italy

(cid:151) Netherlands

(cid:151) Belgium

(cid:151) Spain

(cid:151) Luxembourg

(cid:151) Irland

(cid:151) Finland

(cid:151) United Kingdom

17 243 525

151 338 162

103 988 586

110 869 268

25 265 847

9 474 700

202 467 430

1 390 851

6 114 081

1 222 875

6 225 869

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4 (*) Repayment guarantee

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

22 719 000 000

(EUR)

24 628 571 678

(cid:151) guarantee 65 %

(cid:151) guarantee 70 %

(cid:151) guarantee 75 %

(cid:151) guarantee 100 %

2 916

7 320

1 465

11 018

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

guarantee at 31.12.2000)

1 655 704 764

(cid:151) NCI (including reconstruction)

(cid:151) financial assistance

total autorised ceiling

6 830

89 704 764

3 270

1 566 000 000

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

253 866 914

5 (*)

Leasing and long-term rental commitments

1 385 574 062

5.1. Leasing of buildings

Commission:

5.1.1. Land

5.1.2. Buildings (cid:151) Brussels

5.1.3. Buildings (cid:151) Luxembourg

5.1.4. Buildings (cid:151) Publications Office

5.1.5. Buildings (cid:151) Delegations

Other institutions:

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

5.1.7. Buildings (cid:151) ESC and CoR

5.1.8. Buildings (cid:151) Council

5.1.9. Buildings (cid:151) Parliament

5.2. Computer equipment and transport

6

Swaps

6.1. Currency swaps to be delivered: NCI

6.2. Exchange rate 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

1

588 812 384

76 257 327

72 704 934

67 120 121

2 068 425

512 970 174

41 325 515

22 000 000

804 894 767

578 364 114

2 315 182

59 285 371

215 000 000

274 285 371

P.M.

15 850 000 000

922 500 000

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10 (*) Other potential liabilities

10.1. Brussels Capital Region tax

13 (*) Dismoutling of nuclear installations in Joint Research Centre

14 (*) Renovation of Berlaymont building

(*) See explanatory notes.

13 000 000

C 370/89

(EUR)

13 000 000

220 000 000

374 000 000

Total

342 189 123 683

All these potential debts with the exception of those entered under points 4.1, 4.2 and 6 will have to be financed from future Community budgets if
they fall due. The Community budget is financed by the Member States.

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POTENTIAL ASSETS AT 31.12.2000 (1)

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. Commission: NCI

6

Swaps

6.1. Currency swaps to be received: NCI

6.2. Exchange rate swaps to be received: financial assistance

(EUR)

22 825 194 037

267 250 000

22 719 000 000

106 194 037

47 250 000

220 000 000

11 (*) Commitments received (bank guarantees) in respect of fines (cases still pending at 31.12.2000)

639 451 500

12 (*)

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

1 416 492 000

EAGGF-Guarantee

Structural operations

15 (*)

EAGGF-Guarantee:

1 099 225 000

317 267 000

Net potential gain on disposal of agricultural stocks foreseeable sales value at 30.9.2000
1 040,26 million book value of stocks 884,94 million

155 320 000

16 (*)

Estimates of amounts receivable:

forecasts

forecasts

155 320 000

151 640 998

151 640 998

P.M.

Total

25 455 348 535

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

Once these assets (with the exception of those entered under points 4 and 6) are certain of a fixed amount and due, they will be added to budget
revenue for the year in which they are collected. They will thus increase the budget outturn earmarked for the Member States.

(1) The presentation of potential assets has been changed from last year to make them easier to comprehend. In future, potential debts to be financed from future budgets

will no longer be included in the table of potential debts.

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EXPLANATORY NOTES

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

In order to improve the financial information of the European
Communities, off-balance-sheet commitments are included in
the annex to the financial statements. These are commitments
made or received which could be of considerable budgetary
significance in the medium or long term.

POINT 1: OUTSTANDING COMMITMENTS

against

differentiated

Commitments
still
outstanding at 31 December 2000 totalled EUR 65.6 billion of
which EUR 2.2 billion is covered by carryovers of payment
appropriations from 2000 to 2001. This is the maximum
potential commitment.

appropriations

The report (1) on the (cid:145)Strategy for outstanding commitments(cid:146)
was presented to the budgetary authority on 15 November
2000. This report analyses those outstanding commitments
which may be attributed to delayed payment and which
therefore should be eliminated as far as possible. Another
report will be presented on 30 June. This report contains the
following main conclusions:

The overall amount of outstanding commitments has been
tending to grow over the last 10 years, most of the increase
being linked to the increase over
the same period in
commitment appropriations and corresponding to the deferred
completion of
the budget
commitments. These normal outstanding commitments are the
direct and legitimate consequence of the implementation of the
Community budget.

the operations

covered by

The (cid:145)abnormal outstanding commitments(cid:146) result from a delay
in the launching, progress, budgetary implementation or

clearance of an operation compared with the programming or
normal rate of implementation for this operation:

(cid:151) for regional policy programmes,

the provisions of

the
relevant regulations hold out the hope of rapid clearance
(by the end of 2003) of commitments outstanding from
the earlier programming periods and should prevent the
constitution of any excessive outstanding commitments for
the current period (2);

(cid:151) for internal policy programmes,

in particular the R&D
programmes, the reduction and prevention of outstanding
commitments are an integral part of
the management
systems, which will make for a steady decrease in the
abnormal component;

(cid:151) for the external aid programmes, an action plan in place
since the end of 1999 has already brought about a
significant reduction in old or dormant commitments, as
part of the systematic review of commitments which will
be completed by the end of 2001.

It is planned to set up a permanent system for monitoring
outstanding commitments for all Directorates-General, based
on the action plan introduced for external action, in order to
prevent
any abnormal outstanding
commitments beyond 2003.

reappearance of

the

It would therefore seem possible to start bringing under
control, by the end of 2003,
the abnormal component of
outstanding commitments and to keep the budgetary authority
regularly informed of the progress made in eliminating them
completely.

The calculation of potentially abnormal outstanding commitments for the main areas concerned at 7
November 2000 was:

Commitments

Regional Policy
(Heading 2) (*)

Internal policy
(Heading 3)

External action (excl.
enlargement)
(Heading 4)

Pre-accession
(Heading 7)

Old commitments

1 584

Dormant
commitments

Total potentially
abnormal RAL

497

267

742

888

969

2 081

1 009

1 857

40

3

43

(EUR million)

Total

2 779

2 211

4 990

(*) For regional policy, only the dormant commitments for the Cohesion Fund have been taken into account.

The dorment commitments do not include old commitments.

(1) Drawn up by the Commission.

(2) However, some commitments relating to structural expenditure
were still outstanding because of ongoing legal proceedings. The
Commission cannot cancel these commitments even though, in the
light of past experience, it may be assumed that a large number of
these commitments will not result in any further payment.

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Old commitments are commitments made before 1 January
1995 (i.e. commitments dating back more than five years); the
failure to clear these old commitments is usually due to
difficulties of implementation.

Dormant commitments are commitments against which no
payments have been made over the past two budget years (for
regional policy, only the dormant commitments
the
Cohesion Fund have to be taken into account).

for

must be recorded as off-balance-sheet commitments in view of
the volume of financial commitments which arises.

(cid:151) The Structural Funds and the Cohesion Fund represent
expenditure targets and the whole allocation shown in the
financial perspective is thus intended to be matched by
decisions. As a result, potential commitments are evaluated
at a maximum (points 2.1 and 2.2).

This initial calculation shows that the abnormal component of
outstanding commitments amounts to almost EUR 5 billion,
but is still low compared with total outstanding commitments
and is divided unevenly between the headings of the financial
perspective: while
outstanding
commitments are accounted for by regional policy, the level of
abnormal outstanding commitments is proportionally higher
is why the measures to reduce
for external action. That
concentrated on
abnormal outstanding commitments are
external action.

quarters

three

all

of

POINT 2: LEGAL COMMITMENTS WITHOUT A BUDGET
COMMITMENT

These potential debts originated because the Commission
decided to enter into commitments in respect of amounts that
were not covered by commitment appropriations
in the
budget.

Under the Interinstitutional Agreement and, more generally,
the following expenditure
the rules relating to the budget,

A second more binding level of commitment arises once
there is a legal decision for each programme or project
(see table below).

(cid:151) Commitments entered into with specified third parties for
certain operations outside heading 4, relating to specific
amounts over a fixed period (points 2.4 to 2.6).

(cid:151) ISPA:

In itself,

the ISPA Regulation does not

lead to
off-balance-sheet commitments as it does not provide for
an annual allocation or even a total allocation. This is
determined every year by the budgetary authority in line
with the financial perspective. The ceilings in heading 7
(pre-accession)
and the
Interinstitutional Agreement allows a degree of flexibility
between the various pre-accession instruments. On the
other hand, ISPA generates potential debts in connection
with the individual projects which involve a number of
annual tranches of which only the first is covered by a
budget commitment when the decision is adopted (point
2.3).

expenditure

are not

targets

(EUR million)

Structural Funds

Amount available
under the financial
perspective (current
prices)

Legal commitments
concluded in 2000

Commitments
entered in the
accounts in 2000

Maximum potential
commitments

Legal commitments
not committed

Objective 1

Objective 2

Objective 3

(A)

(B)

(C)

(A-C)

(B-C)

147 098

83 717

11 798

135 300

71 919

24 242

1 119

167

24 075

952

26 054

23 632

3 317

22 737

20 315

FIFG (outside obj. (*))

1 198

1 016

Community initiatives

11 295

0

143

0

1 056

11 295

874

0

Total

209 887

109 484

15 424

194 463

94 060

(*) Commitments from Chapter B2-16 (Innovation measures and technical assistance) are not included in this list as they are not

likely to have generated any off-balance-sheet commitments.

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to

The other multiannual programmes do not contain any
debts:
included
commitments
expenditure in future years is conditional on the annual
decisions by the budgetary authority or changes in the rules
concerned.

potential

under

be

POINT 3: EAGGF GUARANTEE

Guarantees by Member States

10 397 917,90

Guarantees by public institutions in the
Member States

4 998 119,83

Banks or long-term credit institutions

72 371 465,04

Loans to Member States

18 426 534,21

3.1. Expenditure between 16.10.2000 and 31.12.2000

Total

106 194 036,98

The payments taken into account for the Guarantee Section of
the European Agricultural Guidance and Guarantee Fund are
those made by the Member States between 16 October and 15
October of the following year, provided that the Accounting
Officer was notified of the commitment and authorisation by
the following 31 January. Payments made by Member States
between 16 October and 31 December 2000 are included in
the off-balance-sheet commitments.

3.2. Clearance of accounts

Potential liabilities towards the Member States connected with
the final
the clearance procedures. The determination of
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 Communities have not received third-party guarantees for
loans granted under the financial assistance scheme or food
aid. However, these loans, totalling EUR 1 615,5 million, are
guaranteed by the Guarantee Fund.

4.3. Signed by the EIF

At 31 December 2000 the EIF had signed guarantees totalling
EUR 2 846,2 million; this represents a maximum potential risk
of EUR 853.9 million for the European Community. As the
Community contributes a total of EUR 600 million to the
in the worst possible
capital of
the latter might,
scenario, repay EUR 253.9 million. The proportion of
the
capital subscribed by the European Community which has 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).

the EIF,

POINT 4: REPAYMENT GUARANTEES

4.1. Loans granted by the EIB to third countries from its

own resources

As formulated, the guarantee legally covers the loans signed by
the EIB at 31 December 2000 (including loans granted to
three Member States before accession). However, it should be
noted that these loans have not been fully paid out. At 31
December 2000 the amount paid out totalled EUR 12 103
million (EUR 12 060 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 16 784
million paid out up to 31 December 2000, EUR 4 681 million
has already been repaid.

POINT 5: LONG-TERM LEASES

5.1. Buildings

This heading covers buildings occupied under a long-term
leasing contract (with an initial term of more than five years)
which do not meet the conditions for entry on the assets side
of the balance sheet. The amounts indicated correspond to
commitments still to be paid during the term of the contract,
Justice’s Palais building, which is
except
occupied under
amounts
correspond to the annual rent.

for the Court of

an indefinite

lease; here,

the

Commission:

5.1.1. 2.29 ha of land held in Luxembourg under a 29-year
lease.

Third-party guarantees have been obtained for
the loans
granted by the EIB covered by the Community budget
guarantee (EUR 22 719 million).

5.1.2. 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:

4.2. Borrowings contracted by the European

Communities

received guarantees

The Community has
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:

Leases

Administration of buildings

Long-term leases

(EUR)

440 164 117

3 670 324

144 977 943

Total

588 812 384

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Economic and Social Committee and Committee of the
Regions:

1. Staff in active employment at 31 December 2000 in all the
institutions and agencies covered by the Community
pensions scheme;

The amounts recorded mainly relate to a long-term 27-year
contract
(EUR 169 million) with a purchase option dating
from 1 January 2001 and another contract (EUR 334 million)
under which the 27-year period for the Committees to invoke
their purchase option will not start until the owner has carried
contains
out major
considerable avoidance clauses,
the
economic risks and advantages in relation to the property are
not in substance devolved to the leaseholder. It is not therefore
included on the assets side of the balance sheet.

latter
contract
is considered that

renovation. As

the

it

POINT 8: COMMITMENTS IN RESPECT OF PENSIONS

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

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

types of pension (retirement,

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).

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

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

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 IAS 19, 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 using the figures at 31 December 1997, but adjusted to
31 December 2000 in line with the additional entitlements
acquired in 1998, 1999 and 2000.

The liabilities cover
persons:

the pension rights of

the following

2. Persons receiving a retirement pension;

3. Persons receiving a survivor’s pension;

4. Orphans;

5. Persons receiving an invalidity pension;

6. Members and former Members of the Commission.

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

1. Updated mortality tables;

2. Calculation interest in accordance with standard IAS 19:

2,85 % compound;

3. Closed-group model (participants at 31 December 2000);

4. Application of

the principle of married staff

taking orphans’ pensions

in active
into

employment, without
account;

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 IAS 19, the actuarial
commitment has been calculated on the basis of a real rate of
interest of 2,85 % (the rate at 31.12.2000) and comes to EUR
15.85 billion (including EUR 0.04 billion for the members). If
the 1998 rate of 2,5 % had been used, the figure would have
been EUR 16.82 billion (including EUR 0.04 billion for the
members)

In 2000, the servicing cost comes to EUR 0.66 billion (real
interest 2,5 %) and the nominal
interest calculated on the
actuarial commitment comes to EUR 0.75 billion (nominal
interest 4,75 %).

With a 3,78 % rate over 20 years (and a constant real interest
rate of 3,9 % for the period up to 1998 as proposed by
KPMG), the commitment would be EUR 13.54 billion.

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Number

Actual

(EUR million)

Expenditure

Estimate

Expenditure

Estimate

2000

2001

2002

2000

2001

2002

Retirement pensions

5 458

5 893

6 389

Invalidity pensions

2.899

3.062

3.222

Survivors’ pensions

2 370

2 477

2 598

Severance grants

660

534

534

319

124

60

26

346

132

63

21

Total

11 387

11 966

12 743

529

562

379

142

68

22

611

POINT 9: CONTRIBUTIONS TO RELATED ORGANISATIONS

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:

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)

POINT 10: OTHER POTENTIAL COMMITMENTS

POINT 11: FINES

Brussels Capital Region tax

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

this position was reversed as a result of

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

The following table, classified by year of Commission decision,
shows all the cases involving fines which were still pending at
31 December 2000.

This means that:

1.

It does not show cases completely settled by that date.

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2. Cases for which there has been a final judgment but which
still have to be finalised for various reasons have been
removed from this table and attached in the annex.

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

To understand the column headings,
it should be borne in
mind that alterations to certain accounting procedures led to
changes in accounting entries over the period 1986/1995.

1. Before 1994, fines collected provisionally (from companies
opting to pay pending a decision by the Court of Justice)
were entered in the budget line provided for this purpose
(7100); since then, they have been charged provisionally to
a balance-sheet account until the Court’s final ruling.

At 31 December 2000 there was only one case under the
old system (for EUR 10 000) which had not been affected
by this change in procedure (1).

2.

In 2000 the Commission opened an interest-bearing bank
account for all provisional payments of fines. The interest
on each fine is divided pro rata in line with the final
judgment in the case. The amount is included in this bank
account but is not recorded in the attached table.

3. The

for

total

the heading (cid:145)Appeals pending against
Commission decision with payment
is
therefore different to the balance-sheet accounts created for
this purpose in 1994 and 2000.

(provisionally)(cid:146)

Finally,
the (cid:145)Miscellaneous(cid:146) heading contains a number of
amounts which, for various reasons, cannot be recovered or
have not yet been recovered. They include:

(cid:151) appeals by the Commission against a ruling by the Court
of First
Instance cancelling the fines. The Commission
appeal is not covered by a bank guarantee or provisional
payment;

(cid:151) debtors who are bankrupt or under judicial administration

and for whom a legal procedure is still ongoing;

(cid:151) fines in the course of recovery, the case being still pending;

(cid:151) fines imposed in 2000 which do not become due until

2001.

Year of decision

Number of
companies
involved

Total fines initially imposed

Appeals pending against Commission decision

Without payment
(with bank guarantee)

With payment
(provisionally)

No appeal
(i.e. definitive
payment) Miscel-
laneous

(EUR)

Miscellaneous

1987

1992

1994

1995

1997

1998

1999

2000

2

2

1

1

44

24

43

7

1

1

38

37

11

10

25

24

410 000

410 000

1 000 000

1 000 000

(2)

(2)

(1)

(1)

400 000

400 000

1 000 000

(1)

(1)

(1)

(without guarantee)

10 000

10 000

(1)

(1)

1 000 000

151 130 000 (44)

143 406 411

3 813 589

1 700 000

(2)

2 210 000

(37 + 2 in part)

(1 + 2 in part)

42 530 000 (24)

15 060 000 (20)

27 460 000

250 966 000 (43)

223 843 000 (33)

25 165 000

61 643 000

8 800 000

7 883 326

(7)

(1)

(1)

39 325 000

(4)

22 318 000

8 800 000

7 883 326

(3)

(8)

(3)

(1)

(1)

10 000

102 000

(1)

1 856 000

(1)

2)

(1)

(1)

532 510 000 (38)

422 122 500

21 647 500

1 800 000

(1)

86 940 000

(11)

(19+1 partiel)

(6+1 partiel)

518 710 000 (37)

418 502 500

(22 + 2 partiel)

63 557 500

(7+2 in part)

36 650 000

(6)

112 350 000 (11)

87 250 000 (8)

20 700 000 (2)

4 400 000

(1)

107 950 000 (10)

87 250 000

(8)

20 700 000

233 882 000 (25)

78 914 000 (16)

29 504 000

232 932 000 (24)

78 914 000 (16)

29 504 000

(2)

(3)

(3)

950 000

(1)

124 514 000

124 514 000

(5)

(5)

Totals
Decisions notified

165

1 291 048 000 (165)

956 935 911

109 640 089

4 552 .000

(5)

219 920 .000 (20)

(115 + 3 in part)

(22 + 3 in part)

106

973 058 326 (106)

639 451 500

171 432 826

162 174 000 (12)

(71 + 4 in part)

(22 +2 in part)

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

(1) Article 28a of the Financial Regulation.

27.12.2001

EN

Official Journal of the European Communities

C 370/97

(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
co-financed 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
regularising expenditure.

it

The figures in these tables are provisional figures based on the
reports received and processed up to the end of March 2001.
These figures may therefore be changed in line with further
reports arriving late.

recovery in individual cases cannot be
The prospects of
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

On the date when the revenue and expenditure account was
drawn up, the annual report on the fight against fraud for
2000 had not yet been adopted.

POINT 12: FRAUD AND IRREGULARITIES

The two tables are based on the formal reports submitted by
the Member States in accordance with Regulations (EEC) No
595/91 (1) and (EC) 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 declared irrecoverable.

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).

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
recovered will
laws
actually be
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 only theoretical. Member States must now send the
Commission once a year a statement of
the amounts
awaiting recovery (Article 8 of Regulation No 438/2001)
to give a better picture of the actual situation.

still

(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.

C 370/98

EN

Official Journal of the European Communities

27.12.2001

POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

requested under Regulation (EEC) No 595/91 (EAGGF-G)

Member States

Balance to be recovered
< 2000

Balance to be recovered
2000

Pending before courts

Irrecoverable (*)

(a)

(b)

(c)

Belgium

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

Total

23 937

9 597
189 860
70 886
130 171
52 872
4 949
1 183 766
15
31 409
4 010
20 924
19
164
30 936

1 753 515

38 896

55
56 275
11
25 629
12 358
833
280 665
0
10 123
171
14 240
3
92
17 475

456 826

17 764

5 049
29 345
39 836
48 339
33 430
0
387 051
0
8 095
0
18 790
0
0
15 077

602 776

Amount of Art. 3
of (EEC) 595/91 (**)

Total

(e)

(f) = a + b ﬂ d (cid:150) e

474

4 114

62

947 023

27 525

62 334

5 949
226 382
70 811
135 542
63 103
5 539
448 373
15
11 746
4 181
33 882
22
256
31 090

(d)

25

3 703
15 639
86
20 196
2 127
243
69 035
0
2 261
0
1 282
0
0
17 321

131 918

979 198

1 099 225

It will be decided under the clearance of accounts if these amounts are to be charged to the Comunity budget or to the national budget.

(*)
(**) The amounts declared by the some Member States under Article 3 of Regulation (EEC) No 595/91 are already included under EAGGF Guarantee debtors on the

assets side of the balance sheet.
In mosts cases Italy describes the chances of actual recovery as (cid:145)limited(cid:146).

(***)

POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

Reported under Regulations (EC) No 1681/94 and EC No 1831/94 (Structural operations)

Member State

Balance to be recovered
1994-1999

Balance to be recovered
2000

Total

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

945

331

40 314

9 601

17 646

3 561

3 202

66 310

0

1 064

0

37 281

260

999

50 644

232 158

0

127

12 389

2 549

10 012

9 963

8 757

14 389

0

16 173

1 363

2 553

336

171

6 327

85 109

945

458

52 703

12 150

27 658

13 524

11 959

80 699

0

17 237

1 363

39 834

596

1 170

56 971

317 267

N.B.

If these amounts are actually recovered, they may be reprogrammed and used to finance other projects under programmes which have not yet closed.

27.12.2001

EN

Official Journal of the European Communities

C 370/99

POINT 13: DECOMMISSIONING OF THE JOINT RESEARCH
CENTRE’S NUCLEAR INSTALLATIONS

Commission to pay and a firm date for the building’s return to
service.

The decommissioning of the Joint Research Centre’s current
nuclear installations and waste disposal are estimated at EUR
220 million. A provision amounting to 100 % of the estimated
cost has been entered for closed installations (see heading II (cid:151)
Liabilities).

The Commission recognises that
these 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.

POINT 14: RENOVATION OF THE BERLAYMONT BUILDING

A memorandum of understanding was signed between the
European Community, the Belgian State and SA Berlaymont
2000 on 8 July 1997 with the following stipulations:

(cid:151) The Belgian State would finance the cost of cleaning up
removed totalling EUR 89

(asbestos

the Berlaymont
million);

(cid:151) As soon as the new Berlaymont building was available, the
European Community would reimburse
cost of
investment consisting of the value of the building before
renovation (a flat-rate EUR 49 million) and the cost of
renovation (estimated at EUR 325 million);

the

(cid:151) The investment costs were to be reimbursed by the
Community in the form of an annual leasehold charge at
market conditions for 27 years (estimated at EUR 27
million a year);

(cid:151) The date for the building’s return to service was fixed as a

non-binding indication at 30 June 2000.

1997
The Commission
now wants
memorandum of understanding to fix a ceiling for
the
renovation costs it must cover and a fixed date for the
building’s return to service.

update

the

to

A memorandum of understanding was signed between the
Commission and the Belgian State on 17 July 2001. This
memorandum stipulates that an agreement is to be signed by
31 December 2001 setting a firm maximum price for the

POINT 15: AGRICULTURAL STOCKS

At 30 September 2000, there was a net potential gain of EUR
155.3 million for the disposal of agricultural stocks - a far
higher figure than in the previous year.

Most (EUR 140 million) of 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 in view of the prospects which were
then expected. However, a substantial improvement is forecast
for the market situation in 2001, in particular for barley and
rye, leading to a considerable rise in the foreseeable sales value
and, consequently, an increase in potential gains. The expected
for barley and EUR
sales value
80.7/tonnes for rye, compared with a book value of EUR
79.8/tonnes and EUR 63.8/tonnes respectively, which, when
applied to the quantities in stock, leads to potential gains of
EUR 69.2 million for barley and EUR 54.4 million for rye.

is EUR 118.3/tonnes

The difference between the two prices for common wheat
(EUR 5.8/tonnes)
is distinctly lower than for the two other
cereals. As the quantity in stock comes to around 2.8 million
tonnes, the foreseeable gain amounts to EUR 16.2.

The value of new stocks is written down from the date on
which they are formed. The 2001 budget contains EUR 530
million for the depreciation of these stocks (Subsection B1),
broken down as follows:

(EUR million)

(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

88

34

0

155

1

74

178

530

C 370/100

EN

Official Journal of the European Communities

27.12.2001

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

Product

(1)

Common wheat, for bread

Durum wheat

Barley

Rye

Maize

Sorghum

Rice

Olive oil

Public alcohol (b) (a)

Mixed alcool (b) (a)

Butter

Skimmed milk powder

Beef/carcasses

Boned (boneless) beef

Equivalent carcasses

Beef (cid:151) total

AT 30.9.2000

Quantity
(tonnes)

(2)

2 769 601

0

1 798 089

3 217 691

23 216

5 499

Cereals (cid:151) total

7 814 096

703 145

25 360

188 780

1 413 478

1 602 258

71 625

1 007

72 632

512

218

320

832

Alcohol (cid:151) total

Milk products (cid:151) total

Grand total

Book
(EUR million)

Expected sales
(EUR million) (b)

Potential gains/losses
(EUR million) (c)

(3)

281,56

0,00

143,47

205,28

2,06

0,49

632,86

120,15

33,44

0,53

7,18

7,71

89,62

0,79

90,41

0,22

0,15

0,37

884,94

(4)

297,73

0,00

212,71

259,67

2,12

0,50

772,73

120,94

33,45

1,89

14,13

16,02

94,55

1,82

96,37

0,46

0,29

(5)

16,17

0,00

69,24

54,39

0,06

0,01

139,87

0,79

0,01

1,36

6,95

8,31

4,93

1,03

5,96

0,24

0,14

0,75

1 040,26

0,38

155,32

(a) hectolitres of alcohol.
(b) expected selling prices assumed in the situation update of February 2001, at the budgetary rate assumed for 2001 (EUR 1 = USD 0.93).
(c)

(cid:145)+(cid:146) = potential gains on sales; (cid:145)(cid:150)(cid:146) = potential losses on sales.