European Parliament decision closing the accounts in respect of the implementation of the general budget of the European Union for the financial year 2000 (Commission) (SEC(2001) 528 - C5-0234/2001 - 2001/2102(DEC))
Date: 2002-04-10
Institutions: Committee on Budgetary Control, European Parliament
Subjects: closing of accounts, financial year, general budget (EU), implementation of the budget

29.5.2003

EN

Official Journal of the European Union

C 127 E/527

Wednesday 10 April 2002

P5_TA(2002)0164

2000 discharge: Section III

1.
European Parliament decision concerning discharge in respect of the implementation of the gen-
eral budget of the European Union for the financial year 2000 (Commission) (SEC(2001) 528 (cid:1)
C5-0234/2001 (cid:1) 2001/2102(DEC))

The European Parliament,

(cid:1) having regard to the revenue and expenditure account, the analysis of financial management and the
for the financial year 2000 (SEC(2001) 528 (cid:1) C5-0234/2001, SEC(2001) 529 (cid:1)

balance sheet
C5-0235/2001, SEC(2001) 531 (cid:1) C5-0236/2001),

(cid:1) having regard to the annual report for the financial year 2000 and the special reports of the Court of

Auditors, accompanied by the replies of the institutions audited (C5-0617/2001) (1),

(cid:1) having regard to the Statement of Assurance as to the reliability of the accounts and the legality and
regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 of
the EC Treaty (C5-0617/2001),

(cid:1) having regard to the Council recommendation of 5 March 2002 (C5-0124/2002),

(cid:1) having regard to Article 276 of the EC Treaty, Article 78g of the ECSC Treaty and Article 180b of the

EAEC Treaty,

(cid:1) having regard to the Financial Regulation of 21 December 1977, and in particular Article 89 thereof,

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

(cid:1) having regard to the report of the Committee on Budgetary Control and the opinions of the other

committees concerned (A5-0103/2002),

A. whereas, pursuant to Article 275 of the EC Treaty, responsibility for drawing up the accounts lies with

the Commission,

Gives discharge in respect of the implementation, by the Commission, of the general budget of the

1.
European Union for the financial year 2000;

2.

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

3.
Instructs its President to forward this decision, and the resolution which forms an integral part of it,
to the Council, the Commission, the Court of Justice, the Court of Auditors and the European Investment
Bank and to have it published in the Official Journal of the European Communities (L series).

(1) OJ C 359, 15.12.2001.

2.
European Parliament decision closing the accounts in respect of the implementation of the general
(SEC(2001) 528 (cid:1)
budget of the European Union for the financial year 2000 (Commission)

C5-0234/2001 (cid:1) 2001/2102(DEC))

The European Parliament,

(cid:1) having regard to the budget of the European Union for the financial year 2000,

(cid:1) having regard to the revenue and expenditure account and the consolidated balance sheet for the
SEC(2001) 529 (cid:1) C5-0235/2001,

year 2000 (SEC(2001) 528 (cid:1) C5-0234/2001,

financial
SEC(2001) 531 (cid:1) C5-0236/2001) (1),

(1) OJ C 370, 27.12.2001.

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(cid:1) having regard to the annual report for the financial year 2000 and the special reports of the Court of

Auditors, accompanied by the replies of the institutions audited (C5-0617/2001) (1),

(cid:1) having regard to the Statement of Assurance as to the reliability of the accounts and the legality and
regularity of the underlying transactions provided by the Court of Auditors pursuant to Article 248 of
the EC Treaty (C5-0617/2001),

(cid:1) having regard to the Council recommendation of 5 March 2002 (C5-0124/2002),

(cid:1) having regard to Article 276 of the EC Treaty, Article 78g of the ECSC Treaty and Article 180b of the

EAEC Treaty,

(cid:1) having regard to the Financial Regulation of 21 December 1977, and in particular Article 89 thereof,

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

(cid:1) having regard to the report of the Committee on Budgetary Control and the opinions of the other

committees concerned (A5-0103/2002),

A. whereas, pursuant to Article 275 of the EC Treaty, responsibility for drawing up the accounts lies with

the Commission,

1.

Notes that the revenue and expenditure authorised for the financial year 2000 amounted to:

(a) Revenue (1)

(b) Expenditure (2)

92 724 422 418,05 EUR

82 867 869 808,54 EUR

Appropriations carried over from 1999 to 2000 which lapsed

1 953 041 236,86 EUR

Exchange differences for the year

− 190 520 017,81 EUR

(1)

(2)

The gross volume of revenue for the financial year is EUR 94 420.77 million, taking account of the costs incurred by
the Member States in collecting own resources (EUR 1 696,35 million).
The gross volume of budgetary expenditure for the financial year is EUR 86 666,07 million, taking account of the
negative expenditure chargeable to the EAGGF Guarantee Section (EUR 3 798,2 million).

Total

11 619 073 828,56 EUR

2.

Notes that total revenue breaks down as follows:

Own resources

Surpluses available

Other revenue (Titles 4 to 9)

3.

Notes that total expenditure breaks down as follows:

1

2

3

4

5

6

7

Common agricultural policy

Structural operations

Internal policies

External action

Administrative expenditure

Reserves

Pre-accession aid

(1) OJ C 359, 15.12.2001.

86 637 043 467,40 EUR

4 451 233 800,45 EUR

1 546 145 150,20 EUR

Total

92 724 422 418,05 EUR

EUR

40 466 689 400,02

20 089 532 780,79

6 008 273 460,93

4 986 774 469,38

4 685 921 539,15

186 290 500,00

3 112 433 238,83

%

50,88

25,26

7,55

6,27

5,89

0,23

3,91

Total

79 535 915 389,91

100,00

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Official Journal of the European Union

C 127 E/529

Wednesday 10 April 2002

4.

Notes the following consolidated balance sheet drawn up by the Commission:

ASSETS

EUR

I

II

Initial costs

Intangible fixed assets

III Tangible fixed assets

IV Investments

V

VI

Long-term assets

Stocks

VII Short-term assets

VIII Cash investments

IX Disposable assets

X

Transitional accounts

0,00

3 319 803,29

3 261 254 218,12

1 856 483 517,61

2 236 322 170,79

82 368 240,13

4 050 765 994,66

28 372 890,52

17 312 576 774,01

83 729 930,21

Total

28 915 193 539,34

LIABILITIES

EUR

I

II

Own capital

Provisions for risks and liabilities

III

Long-term liabilities

IV Short-term liabilities

V

Transitional accounts

17 867 727 577,82

1 497 353 116,63

2 886 469 565,04

5 968 181 979,75

695 461 300,10

Total

28 915 193 539,34

Approves the closure of the accounts for the implementation of the general budget for the financial

5.
year 2000;

*

*

*

6.
Instructs its President to forward this decision to the Council, the Commission, the Court of Justice,
the Court of Auditors and the European Investment Bank and to have it published in the Official Journal
of the European Communities (L series).

3.
European Parliament resolution containing the comments which form an integral part of the deci-
sion concerning discharge in respect of the implementation of the general budget of the European
(SEC(2001) 528 (cid:1) C5-0234/2001 (cid:1) 2001/
Union for the financial year 2000 (Commission)

2102(DEC))

The European Parliament,

(cid:1) having regard to Article 276 of the EC Treaty,

(cid:1) having regard to Article 89(7) of the Financial Regulation of 21 December 1977, pursuant to which
each Community institution is required to take all appropriate steps to act on the comments appear-
ing in the decisions giving discharge,

(cid:1) having regard to the annual report of the Court of Auditors concerning the financial year 2000,
accompanied by the replies of the institutions audited (C5-0617/2001) (1), and the special reports of
the Court of Auditors,

(cid:1) having regard to the Council recommendation of 5 March 2002 (C5-0124/2002),

(cid:1) having regard to the report of the Committee on Budgetary Control and the opinions of the other

committees concerned (A5-0103/2002),

(1) OJ C 359, 15.12.2001.