Annual accounts of the European Communities for the financial year 2001 (drawn up in accordance with Article 78, and Article 81 of the Financial Regulation of 21 December 1977, as last amended by Council Regulation (EC) No 762/2001 of 9 April 2001) — Volume IV — Consolidated statements on budget implementation and consolidated financial statements
Date: 2002-11-28
Institutions: European Commission
Subjects: Community budget, balance sheet, financial management, financial year

28.11.2002

EN

Official Journal of the European Communities

C 296/1

I

(Information)

COMMISSION

ANNUAL ACCOUNTS OF THE EUROPEAN COMMUNITIES

FOR THE FINANCIAL YEAR 2001

(drawn up in accordance with Article 78, and Article 81 of the Financial Regulation of 21 December 1977, as last
amended by Council Regulation (EC) No 762/2001 of 9 April 2001)

CONSOLIDATED STATEMENTS ON BUDGET IMPLEMENTATION AND CONSOLIDATED FINANCIAL
STATEMENTS

VOLUME IV

(2002/C 296/01)

TABLE OF CONTENTS

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

Structure of the accounts

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

CHAPTER I: Consolidated statements on the implementation of

the budget of

the European

Communities

2001 budget outturn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summary of implementation of revenue in the general budget for 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consolidated summary of 2001 budget implementation:

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

(cid:151) Changes in and composition of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Execution of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Execution of appropriations by type of appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Outstanding commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Comparison of the budget outturn for 2001/2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Table 1: Comparison of the budget outturn for 2001/2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 31.12.2001 . . . . . . . . . . . . . . . . .

Table 7: Commitments against outstanding differentiated appropriations in the course of 2001 . . . . . . . . . . . .

Table 8: Commitments against differentiated appropriations cleared in 2001 . . . . . . . . . . . . . . . . . . . . . . . . . .

Pages

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5

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C 296/2

EN

Official Journal of the European Communities

28.11.2002

CHAPTER II: Consolidated financial statements of the European Communities: Balance-sheet . . . . . . .

36

Pages

CHAPTER III: Consolidated financial statements of the European Communities: Annex

Annex 1: Accounting principles, rules and methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annex 2: Explanatory notes to the budget implementation statements

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

Annex 3: Explanatory notes to the balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annex 4: Off-balance-sheet commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39

43

52

82

28.11.2002

EN

Official Journal of the European Communities

C 296/3

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 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 (1). The Commission has therefore
undertaken to gradually fall
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 it cannot yet apply the
corresponding accounting standards at this stage.

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 cannot guarantee the exhaustiveness of the data.

In 2000 and 2001 a special effort was made to improve the reliability of the information on fixed assets,
inventories, the list of financial intermediaries, the valuation of entitlements and official’s pension rights.
In addition, the Commission must develop a multiannual plan of action to guarantee the quality of the
information provided in the financial statements and implement new, more effective management and
control tools.

In simple terms, the reforms focus on the following:

1. Retention of 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;

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

5.

In substance, the EC’s financial statements should come 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.

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

(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 and OECD, even though it cannot yet apply the corresponding
accounting standards at this stage.

C 296/4

EN

Official Journal of the European Communities

28.11.2002

STRUCTURE OF THE ACCOUNTS

1. The consolidated annual accounts of the 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 (EC) No 762/2001 of 9 April 2001.

They are drawn up by the Commission every year and record the budgetary and accounting data of
all the European institutions.

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

Volume I (cid:151) Commission (cid:151) Analysis of financial management

Volume II (cid:151) Part I:

Commission (cid:151) Budget implementation statements

(cid:151) Part II:

Commission and Euratom supply agency (cid:151) Financial statements

Volume III (cid:151) European Parliament, the Council, the Court of Justice, the Court of Auditors, the
the Regions and the

the Committee of

Economic and Social Committee,
Ombudsman

Volume IV (cid:151) Consolidated statements on budget

implementation and consolidated financial

statements

28.11.2002

EN

Official Journal of the European Communities

C 296/5

CHAPTER I

CONSOLIDATED STATEMENTS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN
COMMUNITIES

2001 BUDGET OUTTURN

The budget outturn for the European Communities is contained in Item 1.A.1 on the liabilities side of the
consolidated balance sheet

EFTA - EEA

European
Communities

Total

(EUR)

REVENUE FROM THE YEAR

78 694 214,00

94 210 562 802,91

94 289 257 016,91

Payments from 2001 appropriations

67 444 765,33

79 325 967 715,70

ﬂ79 393 412 481,03

Appropriations carried over to 2002

2 089 687 959,54

ﬂ2 089 687 959,54

EFTA-EEA appropriations carried over from
2000

ﬂ407 189,20

ﬂ407 189,20

UNUSED 2000 CARRYOVERS WHICH LAPSE

138 939,28

2 134 344 871,85

2 134 483 811,13

EXCHANGE DIFFERENCES FOR THE YEAR

73 270 104,03

73 270 104,03

Budget outturn

10 981 198,75

15 002 522 103,55

15 013 503 302,30

CONSOLIDATED SUMMARY OF THE IMPLEMENTATION OF GENERAL BUDGET REVENUE, 2001

Titles

Budget

Established entitlement

Amounts received

Initial

Final

Year

Carryovers

Total

Year

Carryovers

Total

(EUR)

Outstanding

1 Own resources

90 972 068 520,00

81 469 724 574,00

79 735 837 187,29

2 109 958 717,57

81 845 795 904,86

77 608 982 699,34

2 063 362 963,73 79 672 345 663,07

2 173 450 241,79

3 Surpluses available

900 000 000,00

11 612 731 946,00

12 658 441 617,29

12 658 441 617,29

12 658 441 618,51

12 658 441 618,51

ﬂ1,22

4 Miscellaneous community taxes,

levies and duties

562 267 101,00

562 525 101,00

542 089 530,26

2 297 878,78

544 387 409,04

539 100 879,65

2 088 568,28

541 189 447,93

3 197 961,11

5 Administrative operation of the

institutions

62 044 000,00

62 044 000,00

203 085 022,36

38 529 857,86

241 614 880,22

156 536 531,46

34 255 146,59

190 791 678,05

50 823 202,17

6 Contributions by third parties

45 598 905,00

400 199 080,95

678 145 949,53

232 432 462,87

910 578 412,40

557 255 020,69

207 181 870,28

764 436 890,97

146 141 521,43

7 Interest on late payment and

fines

8 Borrowing and lending

operations

0

0

2 061 119 822,12

961 878 524,80

3 022 998 346,92

48 660 093,16

26 682 439,58

75 342 532,74

2 947 655 814,18

22 276 311,00

22 276 311,00

390 169 930,66

365 786 727,06

755 956 657,72

17 529 950,67

352 517 586,58

370 047 537,25

385 909 120,47

9 Miscellaneous revenue

5 114 000,00

5 114 000,00

11 179 310,02

15 099 470,68

26 278 780,70

8 324 416,31

8 337 232,08

16 661 648,39

9 617 132,31

Total

92 569 368 837,00

94 134 615 012,95

96 280 068 369,53

3 725 983 639,62 100 006 052 009,15

91 594 831 209,79

2 694 425 807,12 94 289 257 016,91

5 716 794 992,24

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Chapters

Budget

Established entitlement

Amounts received

Initial

Final

Year

Carryovers

Total

Year

Carryovers

Total

(EUR)

Outstanding

DETAILS TITLE 1: OWN RESOURCES

10 Agricultural duties

1 180 000 000,00

1 180 000 000,00

1 181 631 432,23

529 952 387,97

1 711 583 820,20

602 916 363,76

529 944 179,44

1 132 860 543,20

578 723 277,00

11 Sugar levies

1 006 300 000,00

1 006 300 000,00

840 026 811,72

3 530 990,29

843 557 802,01

836 497 229,85

3 530 990,29

840 028 220,14

3 529 581,87

12 Customs duties

13 657 500 000,00

15 147 500 000,00

14 259 128 266,97

1 810 915 447,85

16 070 043 714,82

12 478 201 246,99

1 759 150 826,72 14 237 352 073,71

1 832 691 641,11

13 VAT

14 GNP

15 Correction of budgetary

imbalances

19 Costs incurred in the collection

33 467 186 127,00

30 691 441 704,00

30 695 386 308,60

30 695 386 308,60

30 695 386 315,08

30 695 386 315,08

43 245 462 393,00

35 177 862 870,00

34 460 234 510,40

34 460 234 510,40

34 460 234 519,47

34 460 234 519,47

0

0

ﬂ72 491 491,55

ﬂ72 491 491,55

ﬂ72 491 488,90

ﬂ72 491 488,90

ﬂ6,48

ﬂ9,07

ﬂ2,65

of own resources

ﬂ1 584 380 000,00

ﬂ1 733 380 000,00

ﬂ1 628 078 651,08

ﬂ234 440 108,54

ﬂ1 862 518 759,62

ﬂ1 391 761 486,91

ﬂ229 263 032,72 ﬂ1 621 024 519,63

ﬂ241 494 239,99

Total Title 1

90 972 068 520,00

81 469 724 574,00

79 735 837 187,29

2 109 958 717,57

81 845 795 904,86

77 608 982 699,34

2 063 362 963,73 79 672 345 663,07

2 173 450 241,79

DETAILS TITLE 3: SURPLUSES AVAILABLE

Chapters

Budget

Established entitlement

Amounts received

Initial

Final

Year

Carryovers

Total

Year

Carryovers

Total

30 Surplus from previous year

900 000 000,00

11 612 731 946,00

11 612 731 945,86

11 612 731 945,86

11 612 731 945,86

11 612 731 945,86

31 VAT surplus

32 GNP surplus

33 Refunds to Member States

35 United Kingdom correction

0

0

0

0

624 942 640,78

418 583 356,29

9 661,20

2 174 013,16

624 942 640,78

624 942 641,69

418 583 356,29

418 583 356,64

9 661,20

9 661,20

2 174 013,16

2 174 013,12

624 942 641,69

418 583 356,64

9 661,20

2 174 013,12

Total Title 3

900 000 000,00

11 612 731 946,00

12 658 441 617,29

12 658 441 617,29

12 658 441 618,51

12 658 441 618,51

(EUR)

Outstanding

0

ﬂ0,91

ﬂ0,35

0

0,04

ﬂ1,22

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CONSOLIDATED SUMMARY OF BUDGET IMPLEMENTATION (cid:151) EXPENDITURE

(EUR)

Composition and change in commitment appropriations

Composition and change in payment appropriations

Differentiated
appropriations

Non-differentiated
appropriations

Total

Differentiated
appropriations

Non-differentiated
appropriations

Total

Budget

Budget

Initial appropriations

47 536 832 000,00 48 701 994 837,00

96 238 826 837,00 Initial appropriations

43 867 374 000,00 48 701 994 837,00 92 569 368 837,00

Changes (transfers, SAB, EFTA)

85 204 543,80

762 223 500,00

847 428 043,80 Changes (transfers, SAB, EFTA)

521 538 477,54

762 223 500,00

1 283 761 977,54

Total final budget appropriations 47 622 036 543,80 49 464 218 337,00

97 086 254 880,80

Total final budget appropriations 44 388 912 477,54 49 464 218 337,00 93 853 130 814,54

Additional appropriations

Additional appropriations

Revenue from third parties

637 543 158,08

4 284 963,87

641 828 121,95 Revenue from third parties

759 274 731,99

6 383 087,13

765 657 819,12

Carried over

Carried over

Total carried over from previous year

8 943 898 928,83

0

8 943 898 928,83 Total carried over from previous year

1 841 104 842,20

438 489 918,27

2 279 594 760,47

Other appropriations

Other appropriations

Appropriations for re-use

71 148 858,45

163 470 572,00

234 619 430,45 Appropriations for re-use

78 710 078,72

173 442 022,03

252 152 100,75

Repayment of payments on account

17 581 395,09

0

17 581 395,09 Repayment of payments on account

9 701 000,00

0

9 701 000,00

Other appropriations (cid:151) total

88 730 253,54

163 470 572,00

252 200 825,54

Other appropriations (cid:151) total

88 411 078,72

173 442 022,03

261 853 100,75

Total appropriations in budget 47 622 036 543,80 49 464 218 337,00

97 086 254 880,80

Total appropriations in budget 44 388 912 477,54 49 464 218 337,00 93 853 130 814,54

Total additional appropriations

9 670 172 340,45

167 755 535,87

9 837 927 876,32

Total additional appropriations

2 688 790 652,91

618 315 027,43

3 307 105 680,34

Total authorised appropriations 57 292 208 884,25 49 631 973 872,87 106 924 182 757,12

Total authorised appropriations 47 077 703 130,45 50 082 533 364,43 97 160 236 494,88

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Execution of commitment appropriations

Execution of payment appropriations

Differentiated
appropriations

Non-differentiated
appropriations

Total

Differentiated
appropriations

Non-differentiated
appropriations

Total

(EUR)

Appropriations

Appropriations

Appropriations from the year

48 259 579 701,88 49 468 503 300,87

97 728 083 002,75 Appropriations from the year

45 148 187 209,53 49 470 601 424,13 94 618 788 633,66

Carried over

8 943 898 928,83

0

8 943 898 928,83 Carried over

1 841 104 842,20

438 489 918,27

2 279 594 760,47

Other appropriations

88 730 253,54

163 470 572,00

252 200 825,54 Other appropriations

88 411 078,72

173 442 022,03

261 853 100,75

Total appropriations authorised 57 292 208 884,25 49 631 973 872,87 106 924 182 757,12

Total appropriations authorised 47 077 703 130,45 50 082 533 364,43 97 160 236 494,88

Commitments made

Payments made

From the year’s appropriations

47 264 671 387,17 46 975 838 939,51

94 240 510 326,68 From the year’s appropriations

33 463 539 641,26 45 929 872 839,77 79 393 412 481,03

From carryovers

8 930 988 914,09

0

8 930 988 914,09 From carryovers

119 072 221,60

356 164 105,77

475 236 327,37

From other appropriations

52 030 354,48

109 632 740,39

161 663 094,87 From other appropriations

15 778 620,27

102 916 275,96

118 694 896,23

Total commitments 56 247 690 655,74 47 085 471 679,90 103 333 162 335,64

Total payments 33 598 390 483,13 46 388 953 221,50 79 987 343 704,63

Carried over to the following year

Carried over to the following year

Automatic carryovers

304 350 421,45

3 050 931,87

307 401 353,32 Automatic carryovers

544 881 713,38 1 048 454 351,49

1 593 336 064,87

Non-automatic carryovers

308 788 499,00

102 159 535,67

410 948 034,67 Non-automatic carryovers

394 192 359,00

102 159 535,67

496 351 894,67

Other appropriations

28 177 278,39

51 969 293,31

80 146 571,70 Other appropriations

30 632 412,43

68 108 682,33

98 741 094,76

Total carryovers

641 316 198,84

157 179 760,85

798 495 959,69

Total carryovers

969 706 484,81 1 218 722 569,49

2 188 429 054,30

Appropriations lapsing

Appropriations lapsing

Appropriations from the year

381 769 394,26 2 387 453 893,82

2 769 223 288,08 Appropriations from the year

10 745 573 495,89 2 390 114 697,20 13 135 688 193,09

Carried over

12 910 014,74

0

12 910 014,74 Carried over

1 722 032 620,60

82 325 812,50

1 804 358 433,10

Other appropriations

8 522 620,67

1 868 538,30

10 391 158,97 Other appropriations

42 000 046,02

2 417 063,74

44 417 109,76

Total appropriations lapsing

403 202 029,67 2 389 322 432,12

2 792 524 461,79

Total appropriations lapsing 12 509 606 162,51 2 474 857 573,44 14 984 463 735,95

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(EUR)

Execution of commitment appropriations by type of appropriation

Execution of payment appropriations by type of appropriation

Differentiated
appropriations

Non-differentiated
appropriations

Total

Differentiated
appropriations

Non-differentiated
appropriations

Total

Budget appropriation adopted

47 536 832 000,00 48 701 994 837,00

96 238 826 837,00 Budget appropriation adopted

43 867 374 000,00 48 701 994 837,00 92 569 368 837,00

Supplementary appropriations

Transfers

EFTA appropriations

Final appropriations

Commitments made

0

0

760 646 000,00

760 646 000,00 Supplementary appropriations

450 000 000,00

760 646 000,00

1 210 646 000,00

0

0 Transfers

0

0

0

85 204 543,80

1 577 500,00

86 782 043,80 EFTA appropriations

71 538 477,54

1 577 500,00

73 115 977,54

47 622 036 543,80 49 464 218 337,00

97 086 254 880,80 Final appropriations

44 388 912 477,54 49 464 218 337,00 93 853 130 814,54

46 931 478 650,54 46 974 604 907,51

93 906 083 558,05 Payments made

33 249 146 622,65 45 928 425 972,05 79 177 572 594,70

Carried over to the following year

308 788 499,00

102 159 535,67

410 948 034,67 Carried over to the following year

394 192 359,00 1 145 677 667,75

1 539 870 026,75

Appropriations lapsing

381 769 394,26 2 387 453 893,82

2 769 223 288,08 Appropriations lapsing

10 745 573 495,89 2 390 114 697,20 13 135 688 193,09

Revaluations from third parties/work for
third parties

637 543 158,08

4 284 963,87

641 828 121,95

Revaluations
for third parties

from third parties/work

759 274 731,99

6 383 087,13

765 657 819,12

Commitments made

333 192 736,63

1 234 032,00

334 426 768,63 Payments made

214 393 018,61

1 446 867,72

215 839 886,33

Carried over to the following year

304 350 421,45

3 050 931,87

307 401 353,32 Carried over to the following year

544 881 713,38

4 936 219,41

549 817 932,79

Carried over from previous year

8 943 898 928,83

Commitments made

Appropriations lapsing

8 930 988 914,09

12 910 014,74

0

0

0

8 943 898 928,83 Carried over from previous year

1 841 104 842,20

438 489 918,27

2 279 594 760,47

8 930 988 914,09 Payments made

119 072 221,60

356 164 105,77

475 236 327,37

12 910 014,74 Appropriations lapsing

1 722 032 620,60

82 325 812,50

1 804 358 433,10

Appropriations for re-use

71 148 858,45

163 470 572,00

234 619 430,45 Appropriations for re-use

78 710 078,72

173 442 022,03

252 152 100,75

Commitments made

34 646 634,40

109 632 740,39

144 279 374,79 Payments made

8 862 137,42

102 916 275,96

111 778 413,38

Carried over to the following year

28 177 278,39

51 969 293,31

80 146 571,70 Carried over to the following year

30 632 412,43

68 108 682,33

98 741 094,76

Appropriations lapsing

8 324 945,66

1 868 538,30

10 193 483,96 Appropriations lapsing

39 215 528,87

2 417 063,74

41 632 592,61

Appropriations made available again

17 581 395,09

Commitments made

Appropriations lapsing

17 383 720,08

197 675,01

0

0

0

17 581 395,09 Appropriations made available again

17 383 720,08 Payments made

197 675,01 Appropriations lapsing

9 701 000,00

6 916 482,85

2 784 517,15

0

0

0

9 701 000,00

6 916 482,85

2 784 517,15

Total appropriations 57 292 208 884,25 49 631 973 872,87 106 924 182 757,12

Total appropriations 47 077 703 130,45 50 082 533 364,43 97 160 236 494,88

Total commitments 56 247 690 655,74 47 085 471 679,90 103 333 162 335,64

Total commitments 33 598 390 483,13 46 388 953 221,50 79 987 343 704,63

Total carried over to the following
year

641 316 198,84

157 179 760,85

798 495 959,69

Total carried over to the following
year

969 706 484,81 1 218 722 569,49

2 188 429 054,30

Total lapsing

403 202 029,67 2 389 322 432,12

2 792 524 461,79

Total lapsing 12 509 606 162,51 2 474 857 573,44 14 984 463 735,95

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28.11.2002

EN

Official Journal of the European Communities

C 296/11

CONSOLIDATED SUMMARY OF OUTSTANDING COMMITMENTS

Differentiated appropriations

Non-differentiated
appropriations

Total

(EUR)

Commitments carried over from previous year

65 608 830 433,44

451 806 668,17

66 060 637 101,61

Changes made during the year

Decommitments

Revaluations

Payments

ﬂ1 494 376 836,89

ﬂ13 695 875,84

ﬂ1 508 072 712,73

ﬂ477 320,82

ﬂ6 267,41

ﬂ483 588,23

19 704 887 812,58

366 757 484,21

20 071 645 296,79

Appropriations lapsing

69 464 082,44

69 464 082,44

Commitments outstanding at end of year

44 409 088 463,15

1 882 958,27

44 410 971 421,42

Commitments for the year

56 247 690 655,74

47 085 471 679,90

103 333 162 335,64

Payments

13 893 502 670,55

46 022 195 737,29

59 915 698 407,84

Cancellation of commitments which cannot be carried over

0

2 889 310,89

2 889 310,89

Outstanding commitments for the year

42 354 187 985,19

1 060 386 631,72

43 414 574 616,91

Total commitments outstanding at end of year

86 763 276 448,34

1 062 269 589,99

87 825 546 038,33

The 2000 figures have been corrected to include re-use.

Table 1

COMPARISON OF BUDGET OUTTURN 2001 AND 2000

Commitment appropriations

Appropriations authorised

Heading

2001

1

2000

2

% change

(3 = (1-2)/2)

2001

4

%

(5 = 4/1)

(EUR)

Outturn

2000

6

%

% change

(7 = 6/2)

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

Agriculture

44 023 700 000,00

40 716 994 000,00

8,12 % 42 083 339 895,64

95,59 % 40 466 689 400,02

Structural operations

41 362 454 644,06

34 913 998 413,38

18,47 % 41 165 963 589,61

99,52 % 20 089 532 780,79

Internal policies

External action

Administration

Reserves

7 178 241 684,97

6 605 165 800,26

8,68 %

6 703 321 449,90

93,38 %

6 013 327 389,82

5 043 406 150,85

5 229 419 923,54

ﬂ3,56 %

4 859 356 845,33

96,35 %

4 990 391 347,58

5 108 273 872,87

4 889 656 627,22

4,47 %

5 002 131 784,26

97,92 %

4 742 167 224,38

866 000 000,00

1 036 000 000,00

ﬂ16,41 %

207 176 000,00

23,92 %

186 290 500,00

Pre-accession aid

3 342 106 404,37

3 228 558 342,07

3,52 %

3 311 872 770,90

99,10 %

3 112 433 238,83

99,39 %

57,54 %

91,04 %

95,43 %

96,98 %

17,98 %

96,40 %

Total

106 924 182 757,12

96 619 793 106,47

10,66 % 103 333 162 335,64

96,64 % 79 600 831 881,42

82,39 %

4,00 %

104,91 %

11,47 %

ﬂ2,63 %

5,48 %

11,21 %

6,41 %

29,81 %

Heading

2001

9

%

10=9/1

Carryovers

2000

11

%

% change

2001

%

2000

%

% change

12=11/2

(13=(9-11)/11)

14=(1-4-9

15=14/1

16=2-6-11

17=16/2

(18=(14-16)/16)

Cancellations

Agriculture

99 000 000,00

0,22 %

0

0,00 %

0,00 %

1 841 360 104,36

4,18 %

250 304 599,98

0,61 %

Structural operations

175 226 444,32

0,42 %

8 638 874 264,74

24,74 %

ﬂ97,97 %

21 264 610,13

0,05 %

6 185 591 367,85

17,72 %

Internal policies

315 068 823,84

4,39 %

447 970 478,36

6,78 %

ﬂ29,67 %

159 851 411,23

2,23 %

143 867 932,08

2,18 %

External action

127 060 737,91

2,52 %

43 313 825,10

0,83 %

193,35 %

56 988 567,61

1,13 %

195 714 750,86

3,74 %

Administration

58 179 760,85

1,14 %

23 283 790,87

0,48 %

149,87 %

47 962 327,76

0,94 %

124 205 611,97

2,54 %

Reserves

0

0,00 %

0

0,00 %

0,00 %

658 824 000,00

76,08 %

849 709 500,00

82,02 %

Pre-accession aid

23 960 192,77

0,72 %

73 887 341,21

2,29 %

ﬂ67,57 %

6 273 440,70

0,19 %

42 237 762,03

1,31 %

Total

798 495 959,69

0,75 %

9 227 329 700,28

9,55 %

ﬂ91,35 %

2 792 524 461,79

2,61 %

7 791 631 524,77

8,06 %

635,65 %

ﬂ99,66 %

11,11 %

ﬂ70,88 %

ﬂ61,38 %

ﬂ22,46 %

ﬂ85,15 %

ﬂ64,16 %

1

2

3

4

5

6

7

1

2

3

4

5

6

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Payment appropriations

Appropriations authorised

Heading

2001

1

2000

2

% change

(3 = (1-2)/2)

2001

4

%

(5 = 4/1)

(EUR)

.

2
8
1
1
2
0
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Outturn

2000

6

%

% change

(7 = (6/2)

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

E
N

1

2

3

4

5

6

7

1

2

3

4

5

6

7

Agriculture

44 075 973 093,73

40 822 298 536,71

7,97 % 41 533 902 439,36

94,23 % 40 505 869 264,04

Structural operations

32 994 822 871,06

35 579 801 208,38

ﬂ7,27 % 22 455 803 009,83

68,06 % 27 590 788 901,40

Internal policies

External action

Administration

Reserves

6 485 404 100,99

6 438 690 727,28

0,73 %

5 303 114 858,83

81,77 %

5 370 823 173,14

4 919 303 055,04

4 213 853 515,38

16,74 %

4 230 616 722,78

86,00 %

3 841 392 119,89

5 506 560 270,70

5 305 343 683,60

3,79 %

4 855 050 782,14

88,17 %

4 740 606 298,11

876 000 000,00

1 036 000 000,00

ﬂ15,44 %

207 176 000,00

23,65 %

186 290 500,00

Pre-accession aid

2 302 173 103,36

1 637 587 561,67

40,58 %

1 401 679 891,69

60,89 %

1 203 731 341,07

Total

97 160 236 494,88

95 033 575 233,02

2,24 % 79 987 343 704,63

82,33 % 83 439 501 597,65

99,22 %

77,55 %

83,41 %

91,16 %

89,36 %

17,98 %

73,51 %

87,80 %

2,54 %

ﬂ18,61 %

ﬂ1,26 %

10,13 %

2,41 %

11,21 %

16,44 %

ﬂ4,14 %

Heading

2001

9

%

10=9/1

Carryovers

2000

11

%

% change

2001

%

2000

%

% change

12=11/2

(13=(9-11)/11)

14=(1-4-9)

15=14/1

16=2-6-11

17=16/2

(18=(14-16)/16)

Cancellations

Agriculture

684 917 004,50

1,55 %

52 273 093,73

0,13 % 1210,27 %

1 857 153 649,87

4,21 %

264 156 178,94

0,65 %

Structural operations

109 984,32

0,00 %

1 470 025 886,74

4,13 %

ﬂ99,99 % 10 538 909 876,91

31,94 %

6 518 986 420,24

18,32 %

Internal policies

707 412 512,12

10,91 %

388 220 571,17

6,03 %

82,22 %

474 876 730,04

7,32 %

679 646 982,97

10,70 %

External action

238 282 100,61

4,84 %

181 052 971,04

4,30 %

31,61 %

450 404 231,65

9,16 %

191 408 424,45

4,72 %

Administration

533 805 564,99

9,69 %

422 521 466,29

7,96 %

26,34 %

117 703 923,57

2,14 %

142 215 919,20

3,27 %

Reserves

0

0,00 %

0

0,00 %

0,00 %

668 824 000,00

76,35 %

849 709 500,00

82,02 %

Pre-accession aid

23 901 887,76

1,04 %

172 744 040,21

10,55 %

ﬂ86,16 %

876 591 323,91

38,08 %

261 112 180,39

17,73 %

Total

2 188 429 054,30

2,25 %

2 686 838 029,18

2,83 % ﬂ18,55 % 14 984 463 735,95

15,42 %

8 907 235 606,19

9,45 %

603,05 %

61,66 %

ﬂ31,09 %

126,58 %

ﬂ32,22 %

ﬂ21,29 %

201,95 %

66,78 %

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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 appropri-
ations authorised

Institution

from the year’s
appropriations

from carryovers

from other
appropriations

Total

%

automatic
carryovers

non-automatic
carryovers

other
appropriations

Total

%

Commitments entered into

Carried over to the following year

Appropriations
lapsing

%

Commitments out-
standing at close of
financial year

Approps made
available again
in 2002

1

2

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

9

(10 = 7+ 8+ 9)

(11
= 10/1)

11

(12
= 11/1)

13

14

Commitment appropriations

(EUR)

Council

Commission

European Parliament

1 056 323 403,37

1 005 814 717,37

379 733 264,15

373 214 584,07

0

0

13 862 852,12

1 019 677 569,49

96,53 %

2 108 341,52

375 322 925,59

98,84 %

0

0

29 773 351,00

29 773 351,00

2,82 %

6 872 482,88

0,65 %

136 621 421,66

534 381,00

534 381,00

0,14 %

3 875 957,56

1,02 %

53 753 075,90

105 152 842 659,50

92 538 689 939,56 8 930 988 914,09

143 823 586,41 101 613 502 440,06

96,63 % 307 401 353,32

408 453 499,00

48 650 715,88

764 505 568,20

0,73 % 2 774 834 651,24

2,64 % 87 610 363 072,97 3 947 684,00

Court of Justice

143 727 292,28

140 683 893,21

Court of Auditors

73 703 680,64

71 967 749,52

Economic and Social
Committee

79 012 417,18

73 456 510,73

Committee of the Regions

34 937 724,00

33 068 456,07

Mediator

3 902 316,00

3 614 476,15

0

0

0

0

0

928 625,32

141 612 518,53

98,53 %

178 288,18

72 146 037,70

97,89 %

761 401,32

74 217 912,05

93,93 %

0

0

33 068 456,07

94,65 %

3 614 476,15

92,62 %

0

0

0

0

0

832 108,98

832 108,98

0,58 %

1 282 664,77

0,89 %

7 999 785,17

138 912,11

138 912,11

0,19 %

1 418 730,83

1,92 %

10 656 411,96

1 837 020,67

217 102,73

2 054 123,40

2,60 %

2 740 381,73

3,47 %

4 008 226,74

657 515,00

0

0

657 515,00

1,88 %

1 211 752,93

3,47 %

1 683 506,46

0

0,00 %

287 839,85

7,38 %

460 537,47

Total

106 924 182 757,12

94 240 510 326,68

8 930 988 914,09

161 663 094,87

103 333 162 335,64 96,64 % 307 401 353,32

410 948 034,67

80 146 571,70 798 495 959,69

0,75 % 2 792 524 461,79

2,61 % 87 825 546 038,33 3 947 684,00

Payment appropriations

Institution

Payment appropri-
ations authorised

from the year’s
appropriations

from carryovers

from other
appropriations

Total

%

automatic carryovers

non-automatic
carryovers

other
appropriations

Total

%

from the year’s
appropriations

from carryovers

from other
appropriations

Total

Payments made

Carried over to the following year

Appropriations lapsing

1

2

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

6

7

8

(9 = 6+ 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

European Parliament

1 143 418 404,54

869 193 295,71

80 185 294,78

13 862 852,12

963 241 442,61 84,24 %

136 621 421,66

29 773 351,00

166 394 772,66 14,55 %

6 785 282,63

6 909 706,39

87 200,25

13 782 189,27

Council

421 414 045,46

319 461 508,17

29 642 348,39

2 108 341,52

351 212 198,08 83,34 %

53 753 075,90

534 381,00

54 287 456,90 12,88 %

3 853 415,93

12 038 432,92

22 541,63

15 914 390,48

Commission

95 229 978 045,18 77 906 616 320,31 338 460 031,40 101 014 126,73 78 346 090 478,44 82,27 % 1 378 311 838,47 493 857 359,00

67 086 499,98

1 939 255 697,45

2,04 % 13 118 220 575,88

1 782 216 376,99

44 194 916,42 14 944 631 869,29

Court of Justice

151 081 812,91

132 684 108,04

5 993 920,50

928 625,32

139 606 653,86 92,40 %

7 999 785,17

832 108,98

8 831 894,15

5,85 %

1 204 706,79

1 360 600,13

77 957,98

2 643 264,90

Court of Auditors

81 449 696,65

61 311 337,56

7 433 191,01

178 288,18

68 922 816,75 84,62 %

10 656 411,96

138 912,11

10 795 324,07 13,25 %

1 418 350,48

312 825,00

380,35

1 731 555,83

Economic and Social
Committee

Committee of the
Regions

88 987 905,32

69 607 022,95

9 171 921,53

602 662,36

79 381 606,84 89,20 %

3 849 487,78

1 837 020,67

375 841,69

6 062 350,14

6,81 %

2 706 268,60

803 566,61

34 113,13

3 543 948,34

39 619 361,14

31 384 949,61

4 011 449,46

Mediator

4 287 223,68

3 153 938,68

338 170,30

0

0

35 396 399,07 89,34 %

1 683 506,46

657 515,00

3 492 108,98 81,45 %

460 537,47

0

0

2 341 021,46

5,91 %

1 211 752,93

670 187,68

460 537,47 10,74 %

287 839,85

46 737,38

0

0

1 881 940,61

334 577,23

Total 97 160 236 494,88 79 393 412 481,03 475 236 327,37 118 694 896,23 79 987 343 704,63 82,33 % 1 593 336 064,87 496 351 894,67

98 741 094,76

2 188 429 054,30

2,25 % 13 135 688 193,09

1 804 358 433,10

44 417 109,76

14 984 463 735,95

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COMPOSITION AND CHANGE IN COMMITMENT AND PAYMENT APPROPRIATIONS

Table 3

Financial perspective

Initial budget

Final appropriations
after transfers & SABs
(incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

Initial budget

Final appropriations
after transfers and
SABs (incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

1

2

3

4=1+2+3

5

6

7

8=5+6+7

Commitment appropriations

Payment appropriations

(EUR)

Heading 1: Agriculture

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

Rural development and
accompanying measures (Titles
B1-4)

38 802 700 000,00

726 000 000,00

0 39 528 700 000,00 38 802 700 000,00

726 000 000,00

52 273 093,73 39 580 973 093,73

4 495 000 000,00

0

0

4 495 000 000,00

4 495 000 000,00

0

0

4 495 000 000,00

Total Heading 1 43 297 700 000,00

726 000 000,00

0 44 023 700 000,00 43 297 700 000,00

726 000 000,00

52 273 093,73 44 075 973 093,73

Heading 2: Structural actions

Innovative measures and technical
assistance (Chapter B2-1 6)

138 000 000,00

75 749 650,00

81 282,87

213 830 932,87

229 700 000,00

Other structural measures (outside
Objective 1) (Chapter B2-1 3)

164 000 000,00

Cohesion Fund (Title B2-3)

2 715 000 000,00

0

0

14 000 000,00

178 000 000,00

463 500 000,00

413 546 759,00

3 128 546 759,00

2 860 000 000,00

0

0

0

81 282,87

229 781 282,87

0

463 500 000,00

300 000 000,00

3 160 000 000,00

1 683 000 000,00

ﬂ75 749 650,00

0

1 607 250 350,00

1 747 400 000,00

159 969 000,00

0

1 907 369 000,00

Community initiatives (Chapter
B2-1 4)

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

0

Objective 1 (Chapter B2-1 0)

20 832 000 000,00

Objective 2 (Chapter B2-1 1)

3 613 000 000,00

Objective 3 (Chapter B2-1 2)

3 575 000 000,00

Total Heading 2 32 720 000 000,00

0

0

0

0

0

0

0

0

0

0

0

5 374 964 218,19 26 206 964 218,19 18 745 200 000,00

ﬂ209 682 000,00

1 020 054 588,19 19 555 572 588,19

2 652 105 354,00

6 265 105 354,00

4 323 200 000,00

187 757 030,00

3 762 757 030,00

3 205 400 000,00

0

0

150 000 000,00

4 473 200 000,00

0

3 205 400 000,00

8 642 454 644,06 41 362 454 644,06 31 574 400 000,00

ﬂ49 713 000,00

1 470 135 871,06 32 994 822 871,06

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Financial perspective

Initial budget

Final appropriations
after transfers & SABs
(incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

Initial budget

Final appropriations
after transfers and
SABs (incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

1

2

3

4=1+2+3

5

6

7

8=5+6+7

Commitment appropriations

Payment appropriations

(EUR)

Heading 3: Internal policies

Aid for reconstruction (Title B5-2)

1 260 000,00

Other agricultural operations (Title
B2-5)

54 575 000,00

0

0

2 000 000,00

3 260 000,00

1 260 000,00

22 144,06

54 597 144,06

108 475 000,00

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

61 050 000,00

1 000 000,00

979,67

62 050 979,67

55 785 000,00

Other regional operations (Title
B2-6)

15 000 000,00

Euratom nuclear safeguards (Title
B4-2)

17 700 000,00

0

0

0

15 000 000,00

15 000 000,00

0

0

0

0

2 000 000,00

3 260 000,00

22 144,06

108 497 144,06

979,67

55 785 979,67

852 000,00

15 852 000,00

260 440,31

17 960 440,31

17 300 000,00

1 600 000,00

305 267,59

19 205 267,59

Culture and audiovisual media (Title
B3-2)

Social dialogue and employment
(Title B3-4)

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

120 100 000,00

2 124 400,00

19 593 740,56

141 818 140,56

113 000 000,00

1 823 167,60

27 308 333,54

142 131 501,14

148 370 000,00

1 304 000,00

5 440 712,75

155 114 712,75

140 370 000,00

3 190 478,80

1 431 160,52

144 991 639,32

491 320 000,00

8 988 656,00

105 102 775,03

605 411 431,03

427 830 000,00

48 469 212,00

181 172 613,92

657 471 825,92

Energy (Title B4-1)

33 800 000,00

544 053,20

31 112 798,34

65 456 851,54

33 000 000,00

9 241 258,00

2 050 315,51

44 291 573,51

Environment (Title B4-3)

116 200 000,00

449 191,30

116 128 254,19

232 777 445,49

143 000 000,00

2 408 900,00

34 998 230,19

180 407 130,19

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

113 150 000,00

216 200,00

34 287 797,34

147 653 997,34

111 840 000,00

12 188 904,21

3 756 736,54

127 785 640,75

Industry (Title B5-4)

0

0

0

0

0

0

0

0

Information and communication
(Title B3-3)

103 050 000,00

5 000 000,00

6 630 235,46

114 680 235,46

105 150 000,00

3 700 000,00

1 636 595,46

110 486 595,46

Statistical information (Title B5-6)

32 600 000,00

459 660,00

3 470 380,45

36 530 040,45

31 000 000,00

437 100,00

4 715 313,36

36 152 413,36

Measures to combat fraud (Title
B5-9)

5 000 000,00

0

99,16

5 000 099,16

4 800 000,00

1 400 000,00

99,16

6 200 099,16

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Financial perspective

Initial budget

Final appropriations
after transfers & SABs
(incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

Initial budget

Final appropriations
after transfers and
SABs (incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

1

2

3

4=1+2+3

5

6

7

8=5+6+7

Commitment appropriations

Payment appropriations

Labour market and technological
innovation (Title B5-5)

127 000 000,00

1 880 000,00

23 329 570,51

152 209 570,51

127 600 000,00

2 392 754,36

18 433 776,60

148 426 530,96

Internal market (Title B5-3)

159 280 000,00

ﬂ5 242 360,00

3 092 896,53

157 130 536,53

159 852 000,00

2 703 512,00

5 287 180,10

167 842 692,10

(EUR)

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

Research and technological
development (Subsection B6)

Transeuropean networks (Title
B5-7)

22 500 000,00

423 000,00

509,84

22 923 509,84

20 000 000,00

291 053,08

509,84

20 291 562,92

3 920 000 000,00

67 606 584,57

510 042 705,21

4 497 649 289,78

3 610 000 000,00

-275 827 663,18

531 428 423,63

3 865 600 760,45

665 000 000,00

451 158,73

361 101,76

665 812 260,49

608 200 000,00

1 132 800,67

85 943,76

609 418 744,43

Transport (Title B2-7)

25 205 000,00

0

0

25 205 000,00

21 305 000,00

0

0

21 305 000,00

Total Heading 3

6 232 160 000,00

85 204 543,80

860 877 141,17

7 178 241 684,97

5 854 767 000,00

ﬂ184 848 522,46

815 485 623,45

6 485 404 100,99

Heading 4: External action

International fisheries agreements
(Chapter B7-80)

Food aid and support operations
(Chapter B7-20)

273 440 000,00

ﬂ78 000 000,00

0

195 440 000,00

275 424 000,00

ﬂ60 000 000,00

0

215 424 000,00

455 000 000,00

ﬂ40 000,00

9 701 000,00

464 661 000,00

400 000 000,00

80 000 000,00

9 701 000,00

489 701 000,00

Humanitarian aid (Chapter B7-21)

473 000 000,00

50 000 000,00

39 107,32

523 039 107,32

473 000 000,00

147 100 000,00

39 107,32

620 139 107,32

Other cooperation measures (Title
B7-6)

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

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

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

389 540 000,00

59 610 000,00

13 968 621,12

463 118 621,12

381 040 000,00

40 630 000,00

39 422 512,12

461 092 512,12

0

0

40 000 000,00

0

0

0

40 000 000,00

700 000,00

40 000 000,00

345 000,00

41 045 000,00

0

7 425 000,00

0

0

7 425 000,00

469 280 000,00

ﬂ56 910 000,00

3 659 672,43

416 029 672,43

462 366 000,00

ﬂ40 460 000,00

10 659 672,43

432 565 672,43

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Initial budget

Final appropriations
after transfers & SABs
(incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

Initial budget

Final appropriations
after transfers and
SABs (incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

1

2

3

4=1+2+3

5

6

7

8=5+6+7

Commitment appropriations

Payment appropriations

(EUR)

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

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

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

Cooperation with Asian developing
countries (Chapter B7-30)

Cooperation with Mediterranean
third countries (Title B7-4)

European Development Funds (Title
B7-1)

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

839 000 000,00

53 400 000,00

6 747 697,07

899 147 697,07

490 500 000,00

495 000 000,00

74 368 697,07

1 059 868 697,07

122 000 000,00

0

0

122 000 000,00

135 000 000,00

ﬂ13 500 000,00

365 443,83

121 865 443,83

336 250 000,00

-24 408 915,00

301 257,55

312 142 342,55

252 000 000,00

ﬂ35 000 000,00

14 432 757,39

231 432 757,39

446 000 000,00

ﬂ13 369 742,00

3 499 499,93

436 129 757,93

370 000 000,00

26 000 000,00

3 703 624,60

399 703 624,60

896 320 000,00

16 340 000,00

9 808 257,35

922 468 257,35

459 350 000,00

146 330 000,00

18 810 257,35

624 490 257,35

0

0

0

0

0

0

0

0

102 000 000,00

3 378 657,00

272 963,56

105 651 620,56

81 800 000,00

ﬂ6 000 000,00

21 172 963,56

96 972 963,56

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Common Foreign and Security
Policy (Subsection B8)

36 000 000,00

Pre-accession strategy for the
Mediterranean countries (Chapter
B7-04 and B7-05)

19 000 000,00

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

71 842 000,00

0

0

0

2 581 000,00

38 581 000,00

35 000 000,00

7 300 000,00

26 300 000,00

13 000 000,00

0

0

9 003 000,00

44 003 000,00

0

13 000 000,00

6 855 074,52

78 697 074,52

84 392 000,00

ﬂ24 000 000,00

182 019,37

60 574 019,37

Total Heading 4

4 928 672 000,00

50 000 000,00

64 734 150,85

5 043 406 150,85

3 920 997 000,00

796 100 000,00

202 206 055,04

4 919 303 055,04

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Financial perspective

Initial budget

Final appropriations
after transfers & SABs
(incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

Initial budget

Final appropriations
after transfers and
SABs (incl. EFTA)

Additional approp-
riations and carryovers

Total authorised

1

2

3

4=1+2+3

5

6

7

8=5+6+7

Commitment appropriations

Payment appropriations

(EUR)

Heading 5: Administration

Part A (excluding pensions)

4 285 967 837,00

27 773 500,00

167 755 535,87

4 481 496 872,87

4 285 967 837,00

27 773 500,00

565 906 473,70

4 879 647 810,70

Pensions (all institutions)

618 327 000,00

8 450 000,00

0

626 777 000,00

618 327 000,00

8 450 000,00

135 460,00

626 912 460,00

Total Heading 5

4 904 294 837,00

36 223 500,00

167 755 535,87

5 108 273 872,87

4 904 294 837,00

36 223 500,00

566 041 933,70

5 506 560 270,70

Heading 6: Reserves

Monetary reserve (Title B1-6)

500 000 000,00

0

Emergency aid reserve (Chapter
B7-9 1)

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

208 000 000,00

ﬂ50 000 000,00

208 000 000,00

0

Total Heading 6

916 000 000,00

ﬂ50 000 000,00

Heading 7: Pre-accession aid

Agriculture (Chapter B7-01)

540 000 000,00

ISPA (Chapter B7-02)

1 080 000 000,00

Phare pre-accession instrument
(Chapter B7-03)

1 620 000 000,00

Total Heading 7

3 240 000 000,00

0

0

0

0

0

0

0

0

0

500 000 000,00

500 000 000,00

0

158 000 000,00

208 000 000,00

ﬂ40 000 000,00

208 000 000,00

208 000 000,00

0

866 000 000,00

916 000 000,00

ﬂ40 000 000,00

0

0

0

0

500 000 000,00

168 000 000,00

208 000 000,00

876 000 000,00

540 000 000,00

330 800 000,00

41 245 655,94

1 121 245 655,94

350 000 000,00

60 860 748,43

1 680 860 748,43

1 420 410 000,00

102 106 404,37

3 342 106 404,37

2 101 210 000,00

0

0

0

0

140 100 000,00

470 900 000,00

2 354,94

350 002 354,94

60 860 748,42

1 481 270 748,42

200 963 103,36

2 302 173 103,36

GRAND TOTAL

96 238 826 837,00

847 428 043,80

9 837 927 876,32 106 924 182 757,12 92 569 368 837,00

1 283 761 977,54

3 307 105 680,34 97 160 236 494,88

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C 296/20

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/21

Financial perspective

Commitment appropria-
tions

1

from the year’s
appropriations

2

from carryovers

Commitments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

from carryovers

from other approps

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

(EUR)

EXECUTION OF THE YEAR’S

COMMITMENT APPROPRIATIONS

Tab

le 4

Heading 1: Agriculture

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

39 528 700 000,00

37 719 523 972,59

Rural development and accompanying measures (Titles B1-4)

4 495 000 000,00

4 363 815 923,05

Total Heading 1

44 023 700 000,00

42 083 339 895,64

Heading 2: Structural operations

Innovative measures and technical assistance (Chapter B2-1 6)

213 830 932,87

204 696 864,06

0,00

0,00

0,00

0,00

Other structural measures (outside Objective 1) (Chapter B2-1 3)

178 000 000,00

159 400 000,00

14 000 000,00

Cohesion Fund (Title B2-3)

Community initiatives (Chapter B2-1 4)

3 128 546 759,00

2 711 685 503,55

413 546 759,00

1 607 250 350,00

1 433 843 665,00

0,00

0,00

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

0,00

0,00

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

26 206 964 218,19

20 828 143 471,00

5 374 795 235,00

0,00

26 202 938 706,00

99,98 %

6 265 105 354,00

3 611 472 407,00

2 648 749 354,00

3 356 000,00

6 263 577 761,00

99,98 %

3 762 757 030,00

3 574 517 301,00

187 757 030,00

0,00

3 762 274 331,00

99,99 %

0,00

37 719 523 972,59

95,42 %

0,00

4 363 815 923,05

97,08 %

0,00

42 083 339 895,64

95,59 %

0,00

0,00

0,00

0,00

0,00

204 696 864,06

95,73 %

173 400 000,00

97,42 %

3 125 232 262,55

99,89 %

1 433 843 665,00

89,21 %

0,00

0,00 %

0,00

0,00

0,00

55 396,13

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

0,00

99 000 000,00

99 000 000,00

99 000 000,00

99 000 000,00

4 600 000,00

3 314 496,00

55 396,13

4 600 000,00

3 314 496,00

0,00 %

2,20 %

0,22 %

0,03 %

2,58 %

0,11 %

1 809 176 027,41

32 184 076,95

1 841 360 104,36

9 052 785,94

0,00

0,45

161 817 842,00

161 817 842,00

10,07 %

11 588 843,00

3 856 529,00

1 527 593,00

0,00

3 911 117,19

1 527 593,00

0,00

0,00

0,00

0,00

482 699,00

21 124 328,39

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

1 809 176 027,41

32 184 076,95

1 841 360 104,36

25 886,74

9 078 672,68

0,00

0,00

0,00

0,00

0,00

0,45

11 588 843,00

0,00

114 395,00

114 395,00

0,00

0,00

0,00

482 699,00

140 281,74

21 264 610,13

Total Heading 2

41 362 454 644,06

32 523 759 211,61

8 638 848 378,00

3 356 000,00

41 165 963 589,61

99,52 %

109 984,32

175 116 460,00

175 226 444,32

Heading 3: Internal policies

Information and communication (Title B3-3)

Aid for reconstruction (Title B5-2)

Other agricultural operations (Title B2-5)

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

Other regional operations (Title B2-6)

Euratom nuclear safeguards (Title B4-2)

Culture and audiovisual media (Title B3-2)

Social dialogue and employment (Title B3-4)

114 680 235,46

98 580 061,56

5 479 778,50

236 309,20

104 296 149,26

90,95 %

3 260 000,00

1 258 262,57

2 000 000,00

54 597 144,06

49 800 359,87

62 050 979,67

52 379 884,01

15 000 000,00

15 000 000,00

17 960 440,31

17 561 999,50

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

3 258 262,57

99,95 %

49 800 359,87

91,21 %

52 379 884,01

84,41 %

15 000 000,00 100,00 %

113 541,50

17 675 541,00

98,41 %

197 904,08

0,00

1 954,00

0,00

0,00

89 806,28

197 904,08

0,00

1 954,00

0,00

0,00

89 806,28

141 818 140,56

120 049 401,05

10 863 779,23

5,79

130 913 186,07

92,31 %

6 697 834,18

3 076 076,00

9 773 910,18

155 114 712,75

144 243 396,82

0,00

4 326 720,08

148 570 116,90

95,78 %

876 129,74

876 129,74

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

605 411 431,03

575 848 072,34

6 339 144,43

0,00

582 187 216,77

96,16 %

16 678 509,26

4 966 741,00

21 645 250,26

Energy (Title B4-1)

Environment (Title B4-3)

65 456 851,54

34 889 049,76

27 670 591,00

17 946,00

62 577 586,76

95,60 %

232 777 445,49

105 649 807,19

107 623 068,32

80 495,02

213 353 370,53

91,66 %

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

147 653 997,34

91 967 009,48

33 158 750,31

0,00

0,00

0,00

0,00

0,00

125 125 759,79

84,74 %

0,00

0,00 %

Labour market and technological innovation (Title B5-5)

152 209 570,51

126 201 253,96

6 820 613,00

33 291,64

133 055 158,60

87,42 %

Internal market (Title B5-3)

157 130 536,53

141 828 580,21

99 000,00

350 621,96

142 278 202,17

90,55 %

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

22 923 509,84

21 224 216,05

0,00

0,00

21 224 216,05

92,59 %

5 000 099,16

4 365 186,26

0,00

0,00

4 365 186,26

87,30 %

Industry (Title B5-4)

Statistical information (Title B5-6)

Measures to combat fraud (Title B5-9)

2 027 540,66

1 653 231,56

0,00

0,00

989 532,00

2 027 540,66

1 653 231,56

989 532,00

0,00

99,16

2 157 915,80

2 407 638,17

509,84

349 100,00

172 900,00

99,16

2 507 015,80

2 580 538,17

509,84

36 530 040,45

32 576 360,99

85 750,00

2 509 786,03

35 171 897,02

96,28 %

764 568,24

77 266,00

841 834,24

Research and technological development (Subsection B6)

4 497 649 289,78

4 158 798 166,44

20 438 057,00

4 458 831,02

4 183 695 054,46

93,02 %

263 202 550,50

6 079 030,00

269 281 580,50

Transeuropean networks (Title B5-7)

Transport (Title B2-7)

665 812 260,49

655 245 506,78

25 205 000,00

23 144 420,64

0,00

0,00

4 374,39

655 249 881,17

98,41 %

0,00

23 144 420,64

91,82 %

68 339,37

1 577 463,00

1 645 802,37

0,00

956 185,00

956 185,00

9 469 938,44

563 861,50

152 382,18

10 186 182,12

1 737,43

4 774 640,13

9 670 115,99

0,00

138 000,50

773 436,56

5 520 315,91

1 538 959,73

427 662,44

15 800 369,11

20 409 658,52

0,00

406 033,01

634 813,74

16 629 394,44

12 190 806,79

1 698 783,95

44 031 809,05

8 628 188,95

1 104 394,36

0,00

0,00

0,00

0,00

0,00

336 650,59

0,00

39 132,34

424 061,68

1 217 451,68

1 120 979,69

0,00

3 331,26

0,00

0,17

0,00

0,00

9 091,13

275 158,00

0,00

0,00

1 737,43

20 190,06

4 794 830,19

9 671 095,66

15,59 %

979,67

0,00

57 092,53

20 957,16

148 150,20

871,93

0,00

0,00

195 093,03

1 131 044,31

5 668 466,11

1 578 964,00

851 724,12

753 022,61

17 770 843,40

8 067,34

21 538 705,55

14,59 %

0,00

106 944,92

0,00

18 001,50

80 989,40

0,00

516 309,19

634 813,74

16 647 396,11

12 271 796,19

0,00

1 698 783,95

631 754,64

44 672 654,82

13 230,00

0,00

8 916 576,95

1 104 394,36

Total Heading 3

7 178 241 684,97

6 470 610 995,48

220 578 531,79

12 131 922,63

6 703 321 449,90

93,38 %

296 824 530,84

18 244 293,00

315 068 823,84

4,39 %

153 849 059,05

3 989 718,04

2 012 634,14

159 851 411,23

Heading 4: External action

European Development Fund (Title B7-1)

International fisheries agreements (Chapter B7-80)

Food aid and support operations (Chapter B7-20)

Humanitarian aid (Chapter B7-21)

Other cooperation measures (Title B7-6)

0,00

0,00

195 440 000,00

194 296 954,89

464 661 000,00

451 693 429,34

523 039 107,32

522 988 425,21

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00 %

194 296 954,89

99,42 %

9 701 000,00

461 394 429,34

99,30 %

0,00

522 988 425,21

99,99 %

463 118 621,12

418 827 653,25

13 688 703,30

50 000,00

432 566 356,55

93,40 %

Other Community measures in favour of the partner countries of eastern
Europe and central Asia and the countries of the western Balkans (B7-5 3)

40 000 000,00

40 000 000,00

European Bank for Reconstruction and Development (Chapter B7-5 1)

0,00

0,00

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

416 029 672,43

407 709 584,00

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

899 147 697,07

821 932 000,00

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

122 000 000,00

121 224 496,00

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

312 142 342,55

300 187 786,00

Cooperation with Asian developing countries (Chapter B7-3 0)

Cooperation with Mediterranean third countries (Title B7-4)

436 129 757,93

407 538 534,00

922 468 257,35

909 136 639,00

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

105 651 620,56

104 717 997,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Common Foreign and Security Policy (Subsection B8)

38 581 000,00

30 090 299,26

2 581 000,00

Pre-accession strategy for the Mediterranean countries (Chapter B7-04 and
B7-05)

26 300 000,00

19 000 000,00

7 300 000,00

0,00

0,00

0,00

37 756,84

9 621,12

0,00

0,00

0,00

0,00

2 300 000,00

2 300 000,00

37 756,84

18 815 754,00

18 825 375,12

0,00

0,00

0,00

40 000 000,00 100,00 %

0,00

0,00

0,00 %

65 983,94

407 775 567,94

98,02 %

2 287 151,80

1 500 000,00

3 787 151,80

150 000,00

822 082 000,00

91,43 %

6 403 789,62

65 940 000,00

72 343 789,62

0,00

121 224 496,00

99,36 %

0,00

103 746,00

103 746,00

0,00

300 187 786,00

96,17 %

73 451,18

1 750 000,00

1 823 451,18

102 390,78

407 640 924,78

93,47 %

2 410 052,19

22 159 941,00

24 569 993,19

5 044,00

909 141 683,00

98,56 %

11 335,13

104 729 332,13

99,13 %

0,00

0,00

32 671 299,26

84,68 %

26 300 000,00 100,00 %

446 802,21

8 281,46

0,00

0,00

14 390,49

446 802,21

8 281,46

2 800 000,00

2 800 000,00

0,00

14 390,49

0,00 %

0,00 %

0,49 %

0,01 %

4,06 %

0,00 %

0,00 %

0,91 %

8,05 %

0,09 %

0,58 %

5,63 %

0,05 %

0,01 %

7,26 %

0,00 %

0,02 %

2,52 %

0,00

1 143 045,11

966 570,66

11 574,79

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 350,48

0,00

1 143 045,11

966 570,66

12 925,27

11 506 592,75

120 296,70

100 000,00

11 726 889,45

0,00

0,00

3 160 416,00

4 528 000,00

671 758,00

9 903 299,00

2 931 783,00

3 523 361,00

660 660,00

3 109 700,74

0,00

2 324 838,77

0,00

0,00

0,00

0,00

0,00

0,00

0,00

8 800 000,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 306 536,69

4 466 952,69

193 907,45

4 721 907,45

0,00

671 758,00

227 806,37

987 056,96

556 411,14

253 346,97

0,00

0,00

10 131 105,37

3 918 839,96

12 879 772,14

914 006,97

3 109 700,74

0,00

255,03

2 325 093,80

44 441 599,82

8 920 296,70

3 626 671,09

56 988 567,61

External aspects of certain policies (Chapter B7-81 to B7-8 7)

78 697 074,52

69 608 590,23

6 749 000,00

0,00

76 357 590,23

97,03 %

Total Heading 4

5 043 406 150,85

4 818 952 388,18

30 318 703,30

10 085 753,85

4 859 356 845,33

96,35 %

11 691 296,91

115 369 441,00

127 060 737,91

4,58 %

0,72 %

4,18 %

4,25 %

0,00 %

0,00 %

0,72 %

0,00 %

0,00 %

0,00 %

0,01 %

0,05 %

8,88 %

0,05 %

8,78 %

0,00 %

1,09 %

0,80 %

3,65 %

0,26 %

1,30 %

7,63 %

0,00 %

1,41 %

12,70 %

10,94 %

7,81 %

7,41 %

0,99 %

1,34 %

4,38 %

2,23 %

0,00 %

0,58 %

0,21 %

0,00 %

2,53 %

0,00 %

0,00 %

1,07 %

0,53 %

0,55 %

3,25 %

0,90 %

1,40 %

0,87 %

8,06 %

0,00 %

2,95 %

1,13 %

0,00 %

0,01 %

0,02 %

0,00 %

0,42 %

0,17 %

0,00 %

0,00 %

0,00 %

0,00 %

0,50 %

6,89 %

0,56 %

3,58 %

3,10 %

0,71 %

0,67 %

0,00 %

2,30 %

0,00 %

1,65 %

1,64 %

0,00 %

5,99 %

0,25 %

3,79 %

C 296/20

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/21

Financial perspective

Commitment appropria-
tions

1

from the year’s
appropriations

2

from carryovers

Commitments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

from carryovers

from other approps

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

(EUR)

EXECUTION OF THE YEAR’S

COMMITMENT APPROPRIATIONS

Tab

le 4

Heading 1: Agriculture

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

39 528 700 000,00

37 719 523 972,59

Rural development and accompanying measures (Titles B1-4)

4 495 000 000,00

4 363 815 923,05

Total Heading 1

44 023 700 000,00

42 083 339 895,64

Heading 2: Structural operations

Innovative measures and technical assistance (Chapter B2-1 6)

213 830 932,87

204 696 864,06

0,00

0,00

0,00

0,00

Other structural measures (outside Objective 1) (Chapter B2-1 3)

178 000 000,00

159 400 000,00

14 000 000,00

Cohesion Fund (Title B2-3)

Community initiatives (Chapter B2-1 4)

3 128 546 759,00

2 711 685 503,55

413 546 759,00

1 607 250 350,00

1 433 843 665,00

0,00

0,00

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

0,00

0,00

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

26 206 964 218,19

20 828 143 471,00

5 374 795 235,00

0,00

26 202 938 706,00

99,98 %

6 265 105 354,00

3 611 472 407,00

2 648 749 354,00

3 356 000,00

6 263 577 761,00

99,98 %

3 762 757 030,00

3 574 517 301,00

187 757 030,00

0,00

3 762 274 331,00

99,99 %

0,00

37 719 523 972,59

95,42 %

0,00

4 363 815 923,05

97,08 %

0,00

42 083 339 895,64

95,59 %

0,00

0,00

0,00

0,00

0,00

204 696 864,06

95,73 %

173 400 000,00

97,42 %

3 125 232 262,55

99,89 %

1 433 843 665,00

89,21 %

0,00

0,00 %

0,00

0,00

0,00

55 396,13

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

0,00

99 000 000,00

99 000 000,00

99 000 000,00

99 000 000,00

4 600 000,00

3 314 496,00

55 396,13

4 600 000,00

3 314 496,00

0,00 %

2,20 %

0,22 %

0,03 %

2,58 %

0,11 %

1 809 176 027,41

32 184 076,95

1 841 360 104,36

9 052 785,94

0,00

0,45

161 817 842,00

161 817 842,00

10,07 %

11 588 843,00

3 856 529,00

1 527 593,00

0,00

3 911 117,19

1 527 593,00

0,00

0,00

0,00

0,00

482 699,00

21 124 328,39

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

1 809 176 027,41

32 184 076,95

1 841 360 104,36

25 886,74

9 078 672,68

0,00

0,00

0,00

0,00

0,00

0,45

11 588 843,00

0,00

114 395,00

114 395,00

0,00

0,00

0,00

482 699,00

140 281,74

21 264 610,13

Total Heading 2

41 362 454 644,06

32 523 759 211,61

8 638 848 378,00

3 356 000,00

41 165 963 589,61

99,52 %

109 984,32

175 116 460,00

175 226 444,32

Heading 3: Internal policies

Information and communication (Title B3-3)

Aid for reconstruction (Title B5-2)

Other agricultural operations (Title B2-5)

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

Other regional operations (Title B2-6)

Euratom nuclear safeguards (Title B4-2)

Culture and audiovisual media (Title B3-2)

Social dialogue and employment (Title B3-4)

114 680 235,46

98 580 061,56

5 479 778,50

236 309,20

104 296 149,26

90,95 %

3 260 000,00

1 258 262,57

2 000 000,00

54 597 144,06

49 800 359,87

62 050 979,67

52 379 884,01

15 000 000,00

15 000 000,00

17 960 440,31

17 561 999,50

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

3 258 262,57

99,95 %

49 800 359,87

91,21 %

52 379 884,01

84,41 %

15 000 000,00 100,00 %

113 541,50

17 675 541,00

98,41 %

197 904,08

0,00

1 954,00

0,00

0,00

89 806,28

197 904,08

0,00

1 954,00

0,00

0,00

89 806,28

141 818 140,56

120 049 401,05

10 863 779,23

5,79

130 913 186,07

92,31 %

6 697 834,18

3 076 076,00

9 773 910,18

155 114 712,75

144 243 396,82

0,00

4 326 720,08

148 570 116,90

95,78 %

876 129,74

876 129,74

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

605 411 431,03

575 848 072,34

6 339 144,43

0,00

582 187 216,77

96,16 %

16 678 509,26

4 966 741,00

21 645 250,26

Energy (Title B4-1)

Environment (Title B4-3)

65 456 851,54

34 889 049,76

27 670 591,00

17 946,00

62 577 586,76

95,60 %

232 777 445,49

105 649 807,19

107 623 068,32

80 495,02

213 353 370,53

91,66 %

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

147 653 997,34

91 967 009,48

33 158 750,31

0,00

0,00

0,00

0,00

0,00

125 125 759,79

84,74 %

0,00

0,00 %

Labour market and technological innovation (Title B5-5)

152 209 570,51

126 201 253,96

6 820 613,00

33 291,64

133 055 158,60

87,42 %

Internal market (Title B5-3)

157 130 536,53

141 828 580,21

99 000,00

350 621,96

142 278 202,17

90,55 %

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

22 923 509,84

21 224 216,05

0,00

0,00

21 224 216,05

92,59 %

5 000 099,16

4 365 186,26

0,00

0,00

4 365 186,26

87,30 %

Industry (Title B5-4)

Statistical information (Title B5-6)

Measures to combat fraud (Title B5-9)

2 027 540,66

1 653 231,56

0,00

0,00

989 532,00

2 027 540,66

1 653 231,56

989 532,00

0,00

99,16

2 157 915,80

2 407 638,17

509,84

349 100,00

172 900,00

99,16

2 507 015,80

2 580 538,17

509,84

36 530 040,45

32 576 360,99

85 750,00

2 509 786,03

35 171 897,02

96,28 %

764 568,24

77 266,00

841 834,24

Research and technological development (Subsection B6)

4 497 649 289,78

4 158 798 166,44

20 438 057,00

4 458 831,02

4 183 695 054,46

93,02 %

263 202 550,50

6 079 030,00

269 281 580,50

Transeuropean networks (Title B5-7)

Transport (Title B2-7)

665 812 260,49

655 245 506,78

25 205 000,00

23 144 420,64

0,00

0,00

4 374,39

655 249 881,17

98,41 %

0,00

23 144 420,64

91,82 %

68 339,37

1 577 463,00

1 645 802,37

0,00

956 185,00

956 185,00

9 469 938,44

563 861,50

152 382,18

10 186 182,12

1 737,43

4 774 640,13

9 670 115,99

0,00

138 000,50

773 436,56

5 520 315,91

1 538 959,73

427 662,44

15 800 369,11

20 409 658,52

0,00

406 033,01

634 813,74

16 629 394,44

12 190 806,79

1 698 783,95

44 031 809,05

8 628 188,95

1 104 394,36

0,00

0,00

0,00

0,00

0,00

336 650,59

0,00

39 132,34

424 061,68

1 217 451,68

1 120 979,69

0,00

3 331,26

0,00

0,17

0,00

0,00

9 091,13

275 158,00

0,00

0,00

1 737,43

20 190,06

4 794 830,19

9 671 095,66

15,59 %

979,67

0,00

57 092,53

20 957,16

148 150,20

871,93

0,00

0,00

195 093,03

1 131 044,31

5 668 466,11

1 578 964,00

851 724,12

753 022,61

17 770 843,40

8 067,34

21 538 705,55

14,59 %

0,00

106 944,92

0,00

18 001,50

80 989,40

0,00

516 309,19

634 813,74

16 647 396,11

12 271 796,19

0,00

1 698 783,95

631 754,64

44 672 654,82

13 230,00

0,00

8 916 576,95

1 104 394,36

Total Heading 3

7 178 241 684,97

6 470 610 995,48

220 578 531,79

12 131 922,63

6 703 321 449,90

93,38 %

296 824 530,84

18 244 293,00

315 068 823,84

4,39 %

153 849 059,05

3 989 718,04

2 012 634,14

159 851 411,23

Heading 4: External action

European Development Fund (Title B7-1)

International fisheries agreements (Chapter B7-80)

Food aid and support operations (Chapter B7-20)

Humanitarian aid (Chapter B7-21)

Other cooperation measures (Title B7-6)

0,00

0,00

195 440 000,00

194 296 954,89

464 661 000,00

451 693 429,34

523 039 107,32

522 988 425,21

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00 %

194 296 954,89

99,42 %

9 701 000,00

461 394 429,34

99,30 %

0,00

522 988 425,21

99,99 %

463 118 621,12

418 827 653,25

13 688 703,30

50 000,00

432 566 356,55

93,40 %

Other Community measures in favour of the partner countries of eastern
Europe and central Asia and the countries of the western Balkans (B7-5 3)

40 000 000,00

40 000 000,00

European Bank for Reconstruction and Development (Chapter B7-5 1)

0,00

0,00

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

416 029 672,43

407 709 584,00

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

899 147 697,07

821 932 000,00

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

122 000 000,00

121 224 496,00

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

312 142 342,55

300 187 786,00

Cooperation with Asian developing countries (Chapter B7-3 0)

Cooperation with Mediterranean third countries (Title B7-4)

436 129 757,93

407 538 534,00

922 468 257,35

909 136 639,00

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

105 651 620,56

104 717 997,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Common Foreign and Security Policy (Subsection B8)

38 581 000,00

30 090 299,26

2 581 000,00

Pre-accession strategy for the Mediterranean countries (Chapter B7-04 and
B7-05)

26 300 000,00

19 000 000,00

7 300 000,00

0,00

0,00

0,00

37 756,84

9 621,12

0,00

0,00

0,00

0,00

2 300 000,00

2 300 000,00

37 756,84

18 815 754,00

18 825 375,12

0,00

0,00

0,00

40 000 000,00 100,00 %

0,00

0,00

0,00 %

65 983,94

407 775 567,94

98,02 %

2 287 151,80

1 500 000,00

3 787 151,80

150 000,00

822 082 000,00

91,43 %

6 403 789,62

65 940 000,00

72 343 789,62

0,00

121 224 496,00

99,36 %

0,00

103 746,00

103 746,00

0,00

300 187 786,00

96,17 %

73 451,18

1 750 000,00

1 823 451,18

102 390,78

407 640 924,78

93,47 %

2 410 052,19

22 159 941,00

24 569 993,19

5 044,00

909 141 683,00

98,56 %

11 335,13

104 729 332,13

99,13 %

0,00

0,00

32 671 299,26

84,68 %

26 300 000,00 100,00 %

446 802,21

8 281,46

0,00

0,00

14 390,49

446 802,21

8 281,46

2 800 000,00

2 800 000,00

0,00

14 390,49

0,00 %

0,00 %

0,49 %

0,01 %

4,06 %

0,00 %

0,00 %

0,91 %

8,05 %

0,09 %

0,58 %

5,63 %

0,05 %

0,01 %

7,26 %

0,00 %

0,02 %

2,52 %

0,00

1 143 045,11

966 570,66

11 574,79

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 350,48

0,00

1 143 045,11

966 570,66

12 925,27

11 506 592,75

120 296,70

100 000,00

11 726 889,45

0,00

0,00

3 160 416,00

4 528 000,00

671 758,00

9 903 299,00

2 931 783,00

3 523 361,00

660 660,00

3 109 700,74

0,00

2 324 838,77

0,00

0,00

0,00

0,00

0,00

0,00

0,00

8 800 000,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 306 536,69

4 466 952,69

193 907,45

4 721 907,45

0,00

671 758,00

227 806,37

987 056,96

556 411,14

253 346,97

0,00

0,00

10 131 105,37

3 918 839,96

12 879 772,14

914 006,97

3 109 700,74

0,00

255,03

2 325 093,80

44 441 599,82

8 920 296,70

3 626 671,09

56 988 567,61

External aspects of certain policies (Chapter B7-81 to B7-8 7)

78 697 074,52

69 608 590,23

6 749 000,00

0,00

76 357 590,23

97,03 %

Total Heading 4

5 043 406 150,85

4 818 952 388,18

30 318 703,30

10 085 753,85

4 859 356 845,33

96,35 %

11 691 296,91

115 369 441,00

127 060 737,91

4,58 %

0,72 %

4,18 %

4,25 %

0,00 %

0,00 %

0,72 %

0,00 %

0,00 %

0,00 %

0,01 %

0,05 %

8,88 %

0,05 %

8,78 %

0,00 %

1,09 %

0,80 %

3,65 %

0,26 %

1,30 %

7,63 %

0,00 %

1,41 %

12,70 %

10,94 %

7,81 %

7,41 %

0,99 %

1,34 %

4,38 %

2,23 %

0,00 %

0,58 %

0,21 %

0,00 %

2,53 %

0,00 %

0,00 %

1,07 %

0,53 %

0,55 %

3,25 %

0,90 %

1,40 %

0,87 %

8,06 %

0,00 %

2,95 %

1,13 %

0,00 %

0,01 %

0,02 %

0,00 %

0,42 %

0,17 %

0,00 %

0,00 %

0,00 %

0,00 %

0,50 %

6,89 %

0,56 %

3,58 %

3,10 %

0,71 %

0,67 %

0,00 %

2,30 %

0,00 %

1,65 %

1,64 %

0,00 %

5,99 %

0,25 %

3,79 %

C 296/22

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/23

(EUR)

Financial perspective

Commitment appropria-
tions

from the year’s
appropriations

from carryovers

Commitments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

from carryovers

from other approps

Total

%

Carried over to the following year

Appropriations lapsing

1

2

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

Heading 5: Administration
Part A (excluding pensions)
Pensions (all institutions)

Heading 6: Reserves
Monetary reserve (Title B1-6)
Emergency aid reserve (Chapter B7-9 1)
Guarantees and reserves (Chapters B0-23 and B0-2 4)

Heading 7: Pre-accession aid
Agriculture (Chapter B7-01)
ISPA (Chapter B7-02)
PHARE pre-accession instrument (Chapter B7-03)

Total Heading 5

4 481 496 872,87
626 777 000,00
5 108 273 872,87

4 266 109 543,87
626 389 500,00
4 892 499 043,87

500 000 000,00
158 000 000,00
208 000 000,00
866 000 000,00

0,00
0,00
207 176 000,00
207 176 000,00

Total Heading 6

0,00
0,00
0,00

0,00
0,00
0,00
0,00

109 632 740,39
0,00
109 632 740,39

4 375 742 284,26
626 389 500,00
5 002 131 784,26

0,00
0,00
0,00
0,00

0,00
0,00
207 176 000,00
207 176 000,00

97,64 %
99,94 %
97,92 %

0,00 %
0,00 %
99,60 %
23,92 %

540 000 000,00
1 680 860 748,43
1 121 245 655,94
3 342 106 404,37
106 924 182 757,12

540 000 000,00
1 624 231 503,90
1 079 941 288,00
3 244 172 791,90
94 240 510 326,68

0,00
0,00
41 243 301,00
41 243 301,00
8 930 988 914,09

0,00
1 650 688 181,90
26 456 678,00
1 121 184 589,00
0,00
26 456 678,00
3 311 872 770,90
161 663 094,87 103 333 162 335,64

540 000 000,00 100,00 %
98,20 %
99,99 %
99,10%
96,64 %

Total Heading 7
Total

55 020 225,18
0,00
55 020 225,18

3 159 535,67

3 159 535,67

58 179 760,85
0,00
58 179 760,85

0,00
0,00
0,00
0,00

0,00
23 899 532,83
2 354,94
23 901 887,77
387 547 925,02

0,00
0,00
0,00
0,00

0,00
23 899 532,83
60 659,94
23 960 192,77
798 495 959,69

58 305,00
58 305,00
410 948 034,67

1,30 %
0,00 %
1,14 %

0,00 %
0,00 %
0,00 %
0,00 %

0,00 %
1,42 %
0,01 %
0,72 %
0,75 %

45 706 289,46
387 500,00
46 093 789,46

500 000 000,00
158 000 000,00
824 000,00
658 824 000,00

0,00
3 530 000,00
407,00
3 530 407,00
2 769 223 288,08

0,00
0,00
0,00

0,00
0,00
0,00
0,00

1 868 538,30
0,00
1 868 538,30

47 574 827,76
387 500,00
47 962 327,76

0,00
0,00
0,00
0,00

500 000 000,00
158 000 000,00
824 000,00
658 824 000,00

0,00
0,00
0,00
0,00
12 910 014,74

0,00
2 743 033,70
0,00
2 743 033,70
10 391 158,97

0,00
6 273 033,70
407,00
6 273 440,70
2 792 524 461,79

1,06 %
0,06 %
0,94 %

100,00 %
100,00 %
0,40 %
76,08 %

0,00 %
0,37 %
0,00 %
0,19 %
2,61 %

C 296/22

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/23

(EUR)

Financial perspective

Commitment appropria-
tions

from the year’s
appropriations

from carryovers

Commitments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

from carryovers

from other approps

Total

%

Carried over to the following year

Appropriations lapsing

1

2

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

Heading 5: Administration
Part A (excluding pensions)
Pensions (all institutions)

Heading 6: Reserves
Monetary reserve (Title B1-6)
Emergency aid reserve (Chapter B7-9 1)
Guarantees and reserves (Chapters B0-23 and B0-2 4)

Heading 7: Pre-accession aid
Agriculture (Chapter B7-01)
ISPA (Chapter B7-02)
PHARE pre-accession instrument (Chapter B7-03)

Total Heading 5

4 481 496 872,87
626 777 000,00
5 108 273 872,87

4 266 109 543,87
626 389 500,00
4 892 499 043,87

500 000 000,00
158 000 000,00
208 000 000,00
866 000 000,00

0,00
0,00
207 176 000,00
207 176 000,00

Total Heading 6

0,00
0,00
0,00

0,00
0,00
0,00
0,00

109 632 740,39
0,00
109 632 740,39

4 375 742 284,26
626 389 500,00
5 002 131 784,26

0,00
0,00
0,00
0,00

0,00
0,00
207 176 000,00
207 176 000,00

97,64 %
99,94 %
97,92 %

0,00 %
0,00 %
99,60 %
23,92 %

540 000 000,00
1 680 860 748,43
1 121 245 655,94
3 342 106 404,37
106 924 182 757,12

540 000 000,00
1 624 231 503,90
1 079 941 288,00
3 244 172 791,90
94 240 510 326,68

0,00
0,00
41 243 301,00
41 243 301,00
8 930 988 914,09

0,00
1 650 688 181,90
26 456 678,00
1 121 184 589,00
0,00
26 456 678,00
3 311 872 770,90
161 663 094,87 103 333 162 335,64

540 000 000,00 100,00 %
98,20 %
99,99 %
99,10%
96,64 %

Total Heading 7
Total

55 020 225,18
0,00
55 020 225,18

3 159 535,67

3 159 535,67

58 179 760,85
0,00
58 179 760,85

0,00
0,00
0,00
0,00

0,00
23 899 532,83
2 354,94
23 901 887,77
387 547 925,02

0,00
0,00
0,00
0,00

0,00
23 899 532,83
60 659,94
23 960 192,77
798 495 959,69

58 305,00
58 305,00
410 948 034,67

1,30 %
0,00 %
1,14 %

0,00 %
0,00 %
0,00 %
0,00 %

0,00 %
1,42 %
0,01 %
0,72 %
0,75 %

45 706 289,46
387 500,00
46 093 789,46

500 000 000,00
158 000 000,00
824 000,00
658 824 000,00

0,00
3 530 000,00
407,00
3 530 407,00
2 769 223 288,08

0,00
0,00
0,00

0,00
0,00
0,00
0,00

1 868 538,30
0,00
1 868 538,30

47 574 827,76
387 500,00
47 962 327,76

0,00
0,00
0,00
0,00

500 000 000,00
158 000 000,00
824 000,00
658 824 000,00

0,00
0,00
0,00
0,00
12 910 014,74

0,00
2 743 033,70
0,00
2 743 033,70
10 391 158,97

0,00
6 273 033,70
407,00
6 273 440,70
2 792 524 461,79

1,06 %
0,06 %
0,94 %

100,00 %
100,00 %
0,40 %
76,08 %

0,00 %
0,37 %
0,00 %
0,19 %
2,61 %

C 296/24

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/25

Financing perspective

Payment appropriations
authorised

1

from the year’s
appropriations

2

from carryovers

Payments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

carryovers

other appropriations

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

(EUR)

EXECUTION OF THE YEAR’S

PAYMENT APPROPRIATIONS

Ta

ble 5

Heading 1: Agriculture

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

39 580 973 093,73

37 133 606 968,09

36 479 548,22

0,00

37 170 086 516,31

93,91 %

585 917 004,50

585 917 004,50

Rural development and accompanying measures (Titles B1-4 )

4 495 000 000,00

4 363 815 923,05

0,00

0,00

4 363 815 923,05

97,08 %

0,00

99 000 000,00

99 000 000,00

Total Heading 1

44 075 973 093,73

41 497 422 891,14

36 479 548,22

0,00

41 533 902 439,36

94,23 %

585 917 004,50

99 000 000,00

684 917 004,50

Heading 2: Structural operations

Innovative measures and technical assistance (Chapter B2-1 6)

229 781 282,87

97 853 619,26

Other structural measures (outside Objective 1) (Chapter B2-1 3)

463 500 000,00

115 586 868,94

Cohesion Fund (Title B2-3)

Community initiatives (Chapter B2-1 4)

3 160 000 000,00

1 983 398 232,50

1 907 369 000,00

1 701 406 018,24

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

0,00

0,00

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

19 555 572 588,19

13 789 393 238,73

4 473 200 000,00

3 137 862 566,08

3 205 400 000,00

1 630 302 466,08

Total Heading 2

32 994 822 871,06

22 455 803 009,83

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Heading 3: Internal policies

Aid for reconstruction (Title B5-2)

Other agricultural operations (Title B2-5)

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

Other regional operations (Title B2-6)

Euratom nuclear safeguards (Title B4-2)

Culture and audiovisual media (Title B3-2)

Social dialogue and employment (Title B3-4)

3 260 000,00

1 258 262,57

2 000 000,00

108 497 144,06

79 230 003,08

55 785 979,67

43 797 661,95

0,00

0,00

15 852 000,00

15 000 000,00

191 281,84

142 131 501,14

96 455 686,65

629 997,10

144 991 639,32

122 438 838,98

0,00

0,00

0,00

0,00

0,00

0,00

97 853 619,26

42,59 %

115 586 868,94

24,94 %

1 983 398 232,50

62,77 %

1 701 406 018,24

89,20 %

0,00

0,00 %

0,00

13 789 393 238,73

70,51 %

0,00

0,00

3 137 862 566,08

70,15 %

1 630 302 466,08

50,86 %

0,00

22 455 803 009,83

68,06 %

0,00

0,00

0,00

0,00

3 258 262,57

99,95 %

79 230 003,08

73,02 %

43 797 661,95

78,51 %

15 191 281,84

95,83 %

5,79

0,00

0,00

97 085 689,54

68,31 %

122 438 838,98

84,45 %

567 610 849,86

86,33 %

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

657 471 825,92

553 935 066,51

13 675 783,35

Energy (Title B4-1)

Environment (Title B4-3)

44 291 573,51

34 562 345,61

0,00

17 946,00

34 580 291,61

78,07 %

180 407 130,19

134 620 488,75

20 974 276,18

245 422,37

155 840 187,30

86,38 %

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

127 785 640,75

83 798 553,95

1 813 546,21

Industry (Title B5-4)

0,00

0,00

0,00

Information and communication (Title B3-3)

110 486 595,46

92 834 867,78

655 321,24

0,00

0,00

0,00

85 612 100,16

67,00 %

0,00

0,00 %

93 490 189,02

84,62 %

Statistical information (Title B5-6)

Measures to combat fraud (Title B5-9)

36 152 413,36

30 054 198,75

6 200 099,16

5 544 187,74

0,00

0,00

2 502 609,85

32 556 808,60

90,05 %

0,00

5 544 187,74

89,42 %

19 205 267,59

17 526 361,39

0,00

44 827,28

17 571 188,67

91,49 %

55 396,13

55 396,13

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

109 984,32

0,00

0,00

0,00

161 949,86

12 813 044,84

1 072 562,50

79 257 920,62

1 726 505,45

4 644 564,87

0,00

0,00

1 954,00

10 465 000,00

10 466 954,00

0,00

0,00

161 949,86

12 813 044,84

1 072 562,50

79 257 920,62

5 021 505,45

4 644 564,87

3 295 000,00

13 319 353,00

13 319 353,00

0,00

197 904,08

4 047 885,00

2 034 207,77

99,16

0,00

4 245 789,08

2 034 207,77

99,16

Internal market (Title B5-3)

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

167 842 692,10

124 403 950,52

20 291 562,92

19 050 873,37

Research and technological development (Subsection B6)

3 865 600 760,45

3 192 788 515,91

Transeuropean networks (Title B5-7)

Transport (Title B2-7)

609 418 744,43

482 111 127,86

21 305 000,00

14 531 024,06

0,00

0,00

0,00

0,00

0,00

2 304 260,16

126 708 210,68

75,49 %

2 604 316,63

5 000 000,00

7 604 316,63

0,00

19 050 873,37

93,89 %

3 118 797,46

3 195 907 313,37

82,68 %

4 374,39

482 115 502,25

79,11 %

0,00

14 531 024,06

68,20 %

509,84

432 851 283,59

509,84

432 851 283,59

68 339,37

108 583 000,00

108 651 339,37

0,00

1 600 000,00

1 600 000,00

Total Heading 3

6 485 404 100,99

5 253 415 836,08

41 440 205,92

8 258 816,83

5 303 114 858,83

81,77 %

539 602 274,12

167 810 238,00

707 412 512,12

Heading 4: External action

International fisheries agreements (Chapter B7-8 0)

Food aid and support operations (Chapter B7-2 0)

Humanitarian aid (Chapter B7-21)

Other cooperation measures (Title B7-6)

Other Community measures in favour of the partner countries of eastern
Europe and central Asia and the countries of the western Balkans (B7-5 3)

215 424 000,00

191 963 435,76

489 701 000,00

476 946 996,96

620 139 107,32

561 079 398,32

0,00

0,00

0,00

461 092 512,12

297 408 666,09

4 126 401,34

41 045 000,00

40 309 868,00

344 590,20

European Bank for Reconstruction and Development (Chapter B7-5 1)

7 425 000,00

7 425 000,00

0,00

0,00

191 963 435,76

89,11 %

6 916 482,85

483 863 479,81

98,81 %

0,00

0,00

0,00

0,00

561 079 398,32

90,48 %

301 535 067,43

65,40 %

40 654 458,20

99,05 %

7 425 000,00 100,00 %

0,00

0,00

37 756,84

94 859,12

0,00

0,00

0,00

0,00

50 000 000,00

50 037 756,84

65 000 000,00

65 094 859,12

0,00

0,00

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

432 565 672,43

375 413 841,30

7 000 000,00

65 983,94

382 479 825,24

88,42 %

2 287 151,80

2 287 151,80

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

1 059 868 697,07

860 564 851,52

59 380 439,40

67 372,90

920 012 663,82

86,80 %

6 403 789,62

99 954 143,00

106 357 932,62

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

121 865 443,83

99 481 650,86

0,00

0,00

99 481 650,86

81,63 %

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

231 432 757,39

151 147 806,76

779 757,19

9 499,84

151 937 063,79

65,65 %

Cooperation with Asian developing countries (Chapter B7-3 0)

399 703 624,60

383 045 445,02

0,00

76 812,78

383 122 257,80

95,85 %

0,00

73 451,18

2 453 967,19

Cooperation with Mediterranean third countries (Title B7-4)

624 490 257,35

578 172 913,03

800 457,03

5 044,00

578 978 414,06

92,71 %

446 802,21

4 218 937,00

European Development Fund (Title B7-1)

0,00

0,00

0,00

0,00

0,00

0,00 %

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

96 972 963,56

51 107 401,56

2 940 924,38

11 335,13

54 059 661,07

55,75 %

Common Foreign and Security Policy (Subsection B8)

44 003 000,00

27 235 974,22

2 259 446,14

Pre-accession strategy for the Mediterranean countries (Chapter B7-04 and
B7-05)

13 000 000,00

2 530 680,00

External aspects of certain policies (Chapter B7-81 to B7-8 7)

60 574 019,37

41 998 246,26

0,00

0,00

0,00

0,00

29 495 420,36

67,03 %

2 530 680,00

19,47 %

Total Heading 4

4 919 303 055,04

4 145 832 175,66

77 632 015,68

7 152 531,44

4 230 616 722,78

86,00 %

11 899 979,61

226 382 121,00

238 282 100,61

0,00

41 998 246,26

69,33 %

93 920,19

173 626,00

267 546,19

0,00

73 451,18

2 453 967,19

4 665 739,21

0,00

8 281,46

0,00

8 281,46

0,00

0,00

0,00

7 035 415,00

7 035 415,00

0,00

1,48 %

2,20 %

1,55 %

0,02 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

1 809 176 027,41

15 793 545,51

32 184 076,95

0,00

1 841 360 104,36

15 793 545,51

0,00

0,00

0,00

1 824 969 572,92

32 184 076,95

1 857 153 649,87

131 846 380,74

347 913 131,06

0,00

0,00

876 601 767,50

300 000 000,00

205 962 981,76

0,00

0,00

0,00

4 746 124 761,27

1 020 000 000,00

1 185 337 433,92

150 000 000,00

1 575 097 533,92

0,00

25 886,74

131 872 267,48

0,00

0,00

0,00

0,00

0,00

0,00

0,00

347 913 131,06

1 176 601 767,50

205 962 981,76

0,00

5 766 124 761,27

1 335 337 433,92

1 575 097 533,92

109 984,32

0,00 %

9 068 883 990,17

1 470 000 000,00

25 886,74

10 538 909 876,91

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

0,00

0,00 %

9,65 %

0,00 %

0,00 %

0,84 %

9,01 %

0,74 %

12,05 %

11,34 %

2,57 %

10,42 %

0,00 %

3,84 %

5,63 %

0,00 %

4,53 %

0,00 %

11,20 %

17,83 %

7,51 %

10,91 %

0,00 %

0,00 %

8,07 %

14,12 %

0,00 %

0,00 %

0,53 %

10,04 %

0,00 %

0,03 %

0,61 %

0,75 %

0,00 %

0,01 %

15,99 %

0,00 %

0,44 %

4,84 %

1 737,43

18 779 996,92

11 987 338,05

0,00

0,00

0,00

0,00

660 718,16

1 373 638,61

0,00

28 359 086,70

3 852 722,90

21 415 367,65

8 282 806,86

4 689 776,45

11 837 991,59

26 910 997,26

0,00

0,00

2 319 376,65

0,00

7 331 363,82

1 935 122,99

0,00

11 967 247,22

394 678,76

1 382 901,25

655 812,26

33 329 736,54

1 240 179,71

235 461 787,03

18 638 672,81

5 173 975,94

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 737,43

20 190,06

18 800 186,98

979,67

0,00

98 490,45

20 957,16

64 870,19

871,93

0,00

11 988 317,72

660 718,16

1 472 129,06

32 232 766,76

21 480 237,84

10 603 055,44

4 689 776,45

753 022,61

19 922 378,02

8 067,34

28 854 187,59

0,00

388 691,38

178 495,74

0,00

0,00

12 750 617,36

1 561 396,99

655 812,26

18 001,50

13 765 025,24

200 428,25

33 530 164,79

0,00

1 240 179,71

1 380 376,46

236 842 163,49

13 230,00

18 651 902,81

0,00

5 173 975,94

455 236 074,02

16 493 983,28

3 146 672,74

474 876 730,04

23 460 564,24

3 053 003,04

9 020 601,68

0,00

0,00

0,00

0,00

23 460 564,24

10,89 %

2 784 517,15

1 350,48

5 837 520,19

9 021 952,16

59 261 333,91

35 051 251,66

150 000,00

94 462 585,57

390 132,00

409,80

0,00

46 492 158,70

0,00

0,00

0,00

0,00

390 541,80

0,00

1 306 536,69

47 798 695,39

24 981 005,48

5 340 560,60

3 176 534,55

33 498 100,63

22 018 349,14

0,00

365 443,83

22 383 792,97

65 852 193,24

13 342 242,81

227 806,37

79 422 242,42

34,32 %

12 954 554,98

0,00

1 172 844,63

14 127 399,61

23 288 149,97

17 001 542,97

556 411,14

40 846 104,08

0,00

0,00

0,00

0,00

24 692 598,44

17 959 075,62

253 346,97

42 905 021,03

728 610,78

6 743 553,86

10 469 320,00

18 307 971,89

0,00

0,00

0,00

0,00

7 472 164,64

10 469 320,00

255,03

18 308 226,92

344 970 547,49

95 438 637,32

9 995 046,84

450 404 231,65

3,53 %

6,54 %

0,00 %

44,24 %

16,98 %

80,53 %

30,22 %

9,16 %

4,61 %

0,72 %

4,21 %

57,39 %

75,06 %

37,23 %

10,80 %

0,00 %

29,49 %

29,85 %

49,14 %

31,94 %

0,05 %

17,33 %

21,49 %

4,17 %

7,67 %

22,68 %

14,81 %

1,61 %

10,59 %

11,04 %

22,58 %

0,00 %

11,54 %

4,32 %

10,58 %

9,27 %

19,98 %

6,11 %

6,13 %

3,06 %

24,29 %

7,32 %

1,19 %

1,45 %

20,49 %

0,95 %

0,00 %

11,05 %

3,16 %

18,37 %

Labour market and technological innovation (Title B5-5)

148 426 530,96

109 473 820,65

1 500 000,00

20 573,53

110 994 394,18

74,78 %

2 167 111,54

21 500 000,00

23 667 111,54

15,95 %

13 747 023,74

C 296/24

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/25

Financing perspective

Payment appropriations
authorised

1

from the year’s
appropriations

2

from carryovers

Payments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

carryovers

other appropriations

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

(EUR)

EXECUTION OF THE YEAR’S

PAYMENT APPROPRIATIONS

Ta

ble 5

Heading 1: Agriculture

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

39 580 973 093,73

37 133 606 968,09

36 479 548,22

0,00

37 170 086 516,31

93,91 %

585 917 004,50

585 917 004,50

Rural development and accompanying measures (Titles B1-4 )

4 495 000 000,00

4 363 815 923,05

0,00

0,00

4 363 815 923,05

97,08 %

0,00

99 000 000,00

99 000 000,00

Total Heading 1

44 075 973 093,73

41 497 422 891,14

36 479 548,22

0,00

41 533 902 439,36

94,23 %

585 917 004,50

99 000 000,00

684 917 004,50

Heading 2: Structural operations

Innovative measures and technical assistance (Chapter B2-1 6)

229 781 282,87

97 853 619,26

Other structural measures (outside Objective 1) (Chapter B2-1 3)

463 500 000,00

115 586 868,94

Cohesion Fund (Title B2-3)

Community initiatives (Chapter B2-1 4)

3 160 000 000,00

1 983 398 232,50

1 907 369 000,00

1 701 406 018,24

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

0,00

0,00

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

19 555 572 588,19

13 789 393 238,73

4 473 200 000,00

3 137 862 566,08

3 205 400 000,00

1 630 302 466,08

Total Heading 2

32 994 822 871,06

22 455 803 009,83

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

Heading 3: Internal policies

Aid for reconstruction (Title B5-2)

Other agricultural operations (Title B2-5)

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

Other regional operations (Title B2-6)

Euratom nuclear safeguards (Title B4-2)

Culture and audiovisual media (Title B3-2)

Social dialogue and employment (Title B3-4)

3 260 000,00

1 258 262,57

2 000 000,00

108 497 144,06

79 230 003,08

55 785 979,67

43 797 661,95

0,00

0,00

15 852 000,00

15 000 000,00

191 281,84

142 131 501,14

96 455 686,65

629 997,10

144 991 639,32

122 438 838,98

0,00

0,00

0,00

0,00

0,00

0,00

97 853 619,26

42,59 %

115 586 868,94

24,94 %

1 983 398 232,50

62,77 %

1 701 406 018,24

89,20 %

0,00

0,00 %

0,00

13 789 393 238,73

70,51 %

0,00

0,00

3 137 862 566,08

70,15 %

1 630 302 466,08

50,86 %

0,00

22 455 803 009,83

68,06 %

0,00

0,00

0,00

0,00

3 258 262,57

99,95 %

79 230 003,08

73,02 %

43 797 661,95

78,51 %

15 191 281,84

95,83 %

5,79

0,00

0,00

97 085 689,54

68,31 %

122 438 838,98

84,45 %

567 610 849,86

86,33 %

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

657 471 825,92

553 935 066,51

13 675 783,35

Energy (Title B4-1)

Environment (Title B4-3)

44 291 573,51

34 562 345,61

0,00

17 946,00

34 580 291,61

78,07 %

180 407 130,19

134 620 488,75

20 974 276,18

245 422,37

155 840 187,30

86,38 %

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

127 785 640,75

83 798 553,95

1 813 546,21

Industry (Title B5-4)

0,00

0,00

0,00

Information and communication (Title B3-3)

110 486 595,46

92 834 867,78

655 321,24

0,00

0,00

0,00

85 612 100,16

67,00 %

0,00

0,00 %

93 490 189,02

84,62 %

Statistical information (Title B5-6)

Measures to combat fraud (Title B5-9)

36 152 413,36

30 054 198,75

6 200 099,16

5 544 187,74

0,00

0,00

2 502 609,85

32 556 808,60

90,05 %

0,00

5 544 187,74

89,42 %

19 205 267,59

17 526 361,39

0,00

44 827,28

17 571 188,67

91,49 %

55 396,13

55 396,13

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

109 984,32

0,00

0,00

0,00

161 949,86

12 813 044,84

1 072 562,50

79 257 920,62

1 726 505,45

4 644 564,87

0,00

0,00

1 954,00

10 465 000,00

10 466 954,00

0,00

0,00

161 949,86

12 813 044,84

1 072 562,50

79 257 920,62

5 021 505,45

4 644 564,87

3 295 000,00

13 319 353,00

13 319 353,00

0,00

197 904,08

4 047 885,00

2 034 207,77

99,16

0,00

4 245 789,08

2 034 207,77

99,16

Internal market (Title B5-3)

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

167 842 692,10

124 403 950,52

20 291 562,92

19 050 873,37

Research and technological development (Subsection B6)

3 865 600 760,45

3 192 788 515,91

Transeuropean networks (Title B5-7)

Transport (Title B2-7)

609 418 744,43

482 111 127,86

21 305 000,00

14 531 024,06

0,00

0,00

0,00

0,00

0,00

2 304 260,16

126 708 210,68

75,49 %

2 604 316,63

5 000 000,00

7 604 316,63

0,00

19 050 873,37

93,89 %

3 118 797,46

3 195 907 313,37

82,68 %

4 374,39

482 115 502,25

79,11 %

0,00

14 531 024,06

68,20 %

509,84

432 851 283,59

509,84

432 851 283,59

68 339,37

108 583 000,00

108 651 339,37

0,00

1 600 000,00

1 600 000,00

Total Heading 3

6 485 404 100,99

5 253 415 836,08

41 440 205,92

8 258 816,83

5 303 114 858,83

81,77 %

539 602 274,12

167 810 238,00

707 412 512,12

Heading 4: External action

International fisheries agreements (Chapter B7-8 0)

Food aid and support operations (Chapter B7-2 0)

Humanitarian aid (Chapter B7-21)

Other cooperation measures (Title B7-6)

Other Community measures in favour of the partner countries of eastern
Europe and central Asia and the countries of the western Balkans (B7-5 3)

215 424 000,00

191 963 435,76

489 701 000,00

476 946 996,96

620 139 107,32

561 079 398,32

0,00

0,00

0,00

461 092 512,12

297 408 666,09

4 126 401,34

41 045 000,00

40 309 868,00

344 590,20

European Bank for Reconstruction and Development (Chapter B7-5 1)

7 425 000,00

7 425 000,00

0,00

0,00

191 963 435,76

89,11 %

6 916 482,85

483 863 479,81

98,81 %

0,00

0,00

0,00

0,00

561 079 398,32

90,48 %

301 535 067,43

65,40 %

40 654 458,20

99,05 %

7 425 000,00 100,00 %

0,00

0,00

37 756,84

94 859,12

0,00

0,00

0,00

0,00

50 000 000,00

50 037 756,84

65 000 000,00

65 094 859,12

0,00

0,00

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

432 565 672,43

375 413 841,30

7 000 000,00

65 983,94

382 479 825,24

88,42 %

2 287 151,80

2 287 151,80

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

1 059 868 697,07

860 564 851,52

59 380 439,40

67 372,90

920 012 663,82

86,80 %

6 403 789,62

99 954 143,00

106 357 932,62

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

121 865 443,83

99 481 650,86

0,00

0,00

99 481 650,86

81,63 %

Cooperation with the countries of the western Balkans (Chapter B7-5 4)

231 432 757,39

151 147 806,76

779 757,19

9 499,84

151 937 063,79

65,65 %

Cooperation with Asian developing countries (Chapter B7-3 0)

399 703 624,60

383 045 445,02

0,00

76 812,78

383 122 257,80

95,85 %

0,00

73 451,18

2 453 967,19

Cooperation with Mediterranean third countries (Title B7-4)

624 490 257,35

578 172 913,03

800 457,03

5 044,00

578 978 414,06

92,71 %

446 802,21

4 218 937,00

European Development Fund (Title B7-1)

0,00

0,00

0,00

0,00

0,00

0,00 %

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

96 972 963,56

51 107 401,56

2 940 924,38

11 335,13

54 059 661,07

55,75 %

Common Foreign and Security Policy (Subsection B8)

44 003 000,00

27 235 974,22

2 259 446,14

Pre-accession strategy for the Mediterranean countries (Chapter B7-04 and
B7-05)

13 000 000,00

2 530 680,00

External aspects of certain policies (Chapter B7-81 to B7-8 7)

60 574 019,37

41 998 246,26

0,00

0,00

0,00

0,00

29 495 420,36

67,03 %

2 530 680,00

19,47 %

Total Heading 4

4 919 303 055,04

4 145 832 175,66

77 632 015,68

7 152 531,44

4 230 616 722,78

86,00 %

11 899 979,61

226 382 121,00

238 282 100,61

0,00

41 998 246,26

69,33 %

93 920,19

173 626,00

267 546,19

0,00

73 451,18

2 453 967,19

4 665 739,21

0,00

8 281,46

0,00

8 281,46

0,00

0,00

0,00

7 035 415,00

7 035 415,00

0,00

1,48 %

2,20 %

1,55 %

0,02 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

0,00 %

1 809 176 027,41

15 793 545,51

32 184 076,95

0,00

1 841 360 104,36

15 793 545,51

0,00

0,00

0,00

1 824 969 572,92

32 184 076,95

1 857 153 649,87

131 846 380,74

347 913 131,06

0,00

0,00

876 601 767,50

300 000 000,00

205 962 981,76

0,00

0,00

0,00

4 746 124 761,27

1 020 000 000,00

1 185 337 433,92

150 000 000,00

1 575 097 533,92

0,00

25 886,74

131 872 267,48

0,00

0,00

0,00

0,00

0,00

0,00

0,00

347 913 131,06

1 176 601 767,50

205 962 981,76

0,00

5 766 124 761,27

1 335 337 433,92

1 575 097 533,92

109 984,32

0,00 %

9 068 883 990,17

1 470 000 000,00

25 886,74

10 538 909 876,91

0,00

0,00

0,00

0,00

54 588,19

0,00

0,00

0,00

0,00 %

9,65 %

0,00 %

0,00 %

0,84 %

9,01 %

0,74 %

12,05 %

11,34 %

2,57 %

10,42 %

0,00 %

3,84 %

5,63 %

0,00 %

4,53 %

0,00 %

11,20 %

17,83 %

7,51 %

10,91 %

0,00 %

0,00 %

8,07 %

14,12 %

0,00 %

0,00 %

0,53 %

10,04 %

0,00 %

0,03 %

0,61 %

0,75 %

0,00 %

0,01 %

15,99 %

0,00 %

0,44 %

4,84 %

1 737,43

18 779 996,92

11 987 338,05

0,00

0,00

0,00

0,00

660 718,16

1 373 638,61

0,00

28 359 086,70

3 852 722,90

21 415 367,65

8 282 806,86

4 689 776,45

11 837 991,59

26 910 997,26

0,00

0,00

2 319 376,65

0,00

7 331 363,82

1 935 122,99

0,00

11 967 247,22

394 678,76

1 382 901,25

655 812,26

33 329 736,54

1 240 179,71

235 461 787,03

18 638 672,81

5 173 975,94

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

0,00

1 737,43

20 190,06

18 800 186,98

979,67

0,00

98 490,45

20 957,16

64 870,19

871,93

0,00

11 988 317,72

660 718,16

1 472 129,06

32 232 766,76

21 480 237,84

10 603 055,44

4 689 776,45

753 022,61

19 922 378,02

8 067,34

28 854 187,59

0,00

388 691,38

178 495,74

0,00

0,00

12 750 617,36

1 561 396,99

655 812,26

18 001,50

13 765 025,24

200 428,25

33 530 164,79

0,00

1 240 179,71

1 380 376,46

236 842 163,49

13 230,00

18 651 902,81

0,00

5 173 975,94

455 236 074,02

16 493 983,28

3 146 672,74

474 876 730,04

23 460 564,24

3 053 003,04

9 020 601,68

0,00

0,00

0,00

0,00

23 460 564,24

10,89 %

2 784 517,15

1 350,48

5 837 520,19

9 021 952,16

59 261 333,91

35 051 251,66

150 000,00

94 462 585,57

390 132,00

409,80

0,00

46 492 158,70

0,00

0,00

0,00

0,00

390 541,80

0,00

1 306 536,69

47 798 695,39

24 981 005,48

5 340 560,60

3 176 534,55

33 498 100,63

22 018 349,14

0,00

365 443,83

22 383 792,97

65 852 193,24

13 342 242,81

227 806,37

79 422 242,42

34,32 %

12 954 554,98

0,00

1 172 844,63

14 127 399,61

23 288 149,97

17 001 542,97

556 411,14

40 846 104,08

0,00

0,00

0,00

0,00

24 692 598,44

17 959 075,62

253 346,97

42 905 021,03

728 610,78

6 743 553,86

10 469 320,00

18 307 971,89

0,00

0,00

0,00

0,00

7 472 164,64

10 469 320,00

255,03

18 308 226,92

344 970 547,49

95 438 637,32

9 995 046,84

450 404 231,65

3,53 %

6,54 %

0,00 %

44,24 %

16,98 %

80,53 %

30,22 %

9,16 %

4,61 %

0,72 %

4,21 %

57,39 %

75,06 %

37,23 %

10,80 %

0,00 %

29,49 %

29,85 %

49,14 %

31,94 %

0,05 %

17,33 %

21,49 %

4,17 %

7,67 %

22,68 %

14,81 %

1,61 %

10,59 %

11,04 %

22,58 %

0,00 %

11,54 %

4,32 %

10,58 %

9,27 %

19,98 %

6,11 %

6,13 %

3,06 %

24,29 %

7,32 %

1,19 %

1,45 %

20,49 %

0,95 %

0,00 %

11,05 %

3,16 %

18,37 %

Labour market and technological innovation (Title B5-5)

148 426 530,96

109 473 820,65

1 500 000,00

20 573,53

110 994 394,18

74,78 %

2 167 111,54

21 500 000,00

23 667 111,54

15,95 %

13 747 023,74

C 296/26

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/27

(EUR)

Financing perspective

Payment appropriations
authorised

1

from the year’s
appropriations

2

from carryovers

Payments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

carryovers

other appropriations

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

Heading 5: Administration
Part A (excluding pensions)
Pensions (all institutions)

Heading 6: Reserves
Monetary reserve (Title B1-6)
Emergency aid reserve (Chapter B7-9 1)
Guarantees and reserves (Chapters B0-23 and B0-2 4)

Pre-accession aid
Agriculture (Chapter B7-01)
ISPA (Chapter B7-02)
PHARE pre-accession instrument (Chapter B7-03)

Total Heading 5

4 879 647 810,70
626 912 460,00
5 506 560 270,70

3 807 214 364,06
625 235 584,57
4 432 449 948,63

319 684 557,55
0,00
319 684 557,55

102 916 275,96
0,00
102 916 275,96

4 229 815 197,57
625 235 584,57
4 855 050 782,14

86,68 %
99,73 %
88,17 %

530 639 429,32
6 600,00
530 646 029,32

3 159 535,67

3 159 535,67

533 798 964,99
6 600,00
533 805 564,99

500 000 000,00
168 000 000,00
208 000 000,00
876 000 000,00

0,00
0,00
207 176 000,00
207 176 000,00

0,00
0,00
0,00
0,00

0,00
0,00
0,00
0,00

0,00
0,00
207 176 000,00
207 176 000,00

Total Heading 6

470 900 000,00
350 002 354,94
1 481 270 748,42
2 302 173 103,36
97 160 236 494,88

30 528 425,85
203 262 625,42
1 167 521 568,42
1 401 312 619,69
79 393 412 481,03

0,00
0,00
0,00
0,00
475 236 327,37

0,00
0,00
367 272,00
367 272,00
118 694 896,23

30 528 425,85
203 262 625,42
1 167 888 840,42
1 401 679 891,69
79 987 343 704,63

Total Heading 7
Total

0,00 %
0,00 %
99,60 %
23,65 %

6,48 %
58,07 %
78,84 %
60,89 %
82,33 %

0,00
0,00
0,00
0,00

0,00
2 354,94
23 899 532,82
23 901 887,76
1 692 077 159,63

533 798 964,99
0,00
0,00
0,00

0,00
2 354,94
23 899 532,82
23 901 887,76
2 188 429 054,30

496 351 894,67

10,94 %
0,00 %
9,69 %

0,00 %
0,00 %
0,00 %
0,00 %

0,00 %
0,00 %
1,61 %
1,04 %
2,25 %

47 219 777,41
1 534 815,43
48 754 592,84

66 396 806,99
135 460,00
66 532 266,99

2 417 063,74
0,00
2 417 063,74

116 033 648,14
1 670 275,43
117 703 923,57

500 000 000,00
168 000 000,00
824 000,00
668 824 000,00

0,00
0,00
0,00
0,00

0,00
0,00
0,00
0,00

500 000 000,00
168 000 000,00
824 000,00
668 824 000,00

300 271 574,15
146 737 374,58
260 649 935,48
707 658 884,21
13 135 688 193,09

140 100 000,00
0,00
0,00
140 100 000,00
1 804 358 433,10

0,00
0,00
28 832 439,70
28 832 439,70
44 417 109,76

440 371 574,15
146 737 374,58
289 482 375,18
876 591 323,91
14 984 463 735,95

2,38 %
0,27 %
2,14 %

100,00 %
100,00 %
0,40 %
76,35 %

93,52 %
41,92 %
19,54 %
38,08 %
15,42 %

C 296/26

EN

Official Journal of the European Communities

28.11.2002

28.11.2002

EN

Official Journal of the European Communities

C 296/27

(EUR)

Financing perspective

Payment appropriations
authorised

1

from the year’s
appropriations

2

from carryovers

Payments made

from other
appropriations

Total

%

automatic carryovers

non-automatic carryovers

Total

%

from the year’s
appropriations

carryovers

other appropriations

Total

%

Carried over to the following year

Appropriations lapsing

3

4

(5 = 2+ 3+ 4)

(6 = 5/1)

7

8

(9 = 7+ 8)

(10 = 9/1)

11

12

13

(14 = 11 + 12 + 13)

(15 = 14/1)

Heading 5: Administration
Part A (excluding pensions)
Pensions (all institutions)

Heading 6: Reserves
Monetary reserve (Title B1-6)
Emergency aid reserve (Chapter B7-9 1)
Guarantees and reserves (Chapters B0-23 and B0-2 4)

Pre-accession aid
Agriculture (Chapter B7-01)
ISPA (Chapter B7-02)
PHARE pre-accession instrument (Chapter B7-03)

Total Heading 5

4 879 647 810,70
626 912 460,00
5 506 560 270,70

3 807 214 364,06
625 235 584,57
4 432 449 948,63

319 684 557,55
0,00
319 684 557,55

102 916 275,96
0,00
102 916 275,96

4 229 815 197,57
625 235 584,57
4 855 050 782,14

86,68 %
99,73 %
88,17 %

530 639 429,32
6 600,00
530 646 029,32

3 159 535,67

3 159 535,67

533 798 964,99
6 600,00
533 805 564,99

500 000 000,00
168 000 000,00
208 000 000,00
876 000 000,00

0,00
0,00
207 176 000,00
207 176 000,00

0,00
0,00
0,00
0,00

0,00
0,00
0,00
0,00

0,00
0,00
207 176 000,00
207 176 000,00

Total Heading 6

470 900 000,00
350 002 354,94
1 481 270 748,42
2 302 173 103,36
97 160 236 494,88

30 528 425,85
203 262 625,42
1 167 521 568,42
1 401 312 619,69
79 393 412 481,03

0,00
0,00
0,00
0,00
475 236 327,37

0,00
0,00
367 272,00
367 272,00
118 694 896,23

30 528 425,85
203 262 625,42
1 167 888 840,42
1 401 679 891,69
79 987 343 704,63

Total Heading 7
Total

0,00 %
0,00 %
99,60 %
23,65 %

6,48 %
58,07 %
78,84 %
60,89 %
82,33 %

0,00
0,00
0,00
0,00

0,00
2 354,94
23 899 532,82
23 901 887,76
1 692 077 159,63

533 798 964,99
0,00
0,00
0,00

0,00
2 354,94
23 899 532,82
23 901 887,76
2 188 429 054,30

496 351 894,67

10,94 %
0,00 %
9,69 %

0,00 %
0,00 %
0,00 %
0,00 %

0,00 %
0,00 %
1,61 %
1,04 %
2,25 %

47 219 777,41
1 534 815,43
48 754 592,84

66 396 806,99
135 460,00
66 532 266,99

2 417 063,74
0,00
2 417 063,74

116 033 648,14
1 670 275,43
117 703 923,57

500 000 000,00
168 000 000,00
824 000,00
668 824 000,00

0,00
0,00
0,00
0,00

0,00
0,00
0,00
0,00

500 000 000,00
168 000 000,00
824 000,00
668 824 000,00

300 271 574,15
146 737 374,58
260 649 935,48
707 658 884,21
13 135 688 193,09

140 100 000,00
0,00
0,00
140 100 000,00
1 804 358 433,10

0,00
0,00
28 832 439,70
28 832 439,70
44 417 109,76

440 371 574,15
146 737 374,58
289 482 375,18
876 591 323,91
14 984 463 735,95

2,38 %
0,27 %
2,14 %

100,00 %
100,00 %
0,40 %
76,35 %

93,52 %
41,92 %
19,54 %
38,08 %
15,42 %

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 2001

Table 6

Heading

< 1996

1996

1997

1998

1999

2000

2001

Totals

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Classification by heading in financial perspective

(EUR million)

1. Agriculture

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

0,03

42,6

0,05

57,4

Subtotal heading 1

0,03

42,6

0,05

57,4

0,08

0,08

2. Structural operations

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

Other structural measures (outside
Objective 1 areas) (Chapter B2-1 3)

Community initiatives (Chapter B2-1 4)

Innovative measures and technical
assistance (Chapter B2-1 6)

338,21

146,41

20,61

15,81

299,56

1,1

1,8

0,4

1,6

7,7

49,39

514,17

44,85

0,2

6,3

0,8

185,51

22,12

29,38

3

2,39

275,94

7,1

280,05

245,44

0,8

1 454,11

4,7

5 803,23

18,8

4 152,35

13,4 18 841,10

61

30 883,82

2,3

0,4

0,2

7,2

186,06

2,3

2 255,40

27,5

327,36

4

4 583,78

55,9

8 198,70

270,26

4,7

1 105,70

19,1

846,27

14,6

3 469,59

60

5 779,40

33,39

3,5

645,61

66,9

78,21

8,1

160,44

16,6

965,23

247,01

6,3

1 330,78

34,1

450,98

11,6

1 018,03

26,1

3 902,36

Cohesion Fund (Title B2-3)

185,45

2,8

123,47

52,07

12,2

14

3,3

1,9

29,8

7

67,43

15,8

65,01

15,2

5,96

1,4

192,79

45,1

427,07

269,44

4,1

466,94

7,1

1 274,35

19,3

1 355,23

20,5

2 933,79

44,4

6 608,67

Subtotal heading 2

1 058,13

1,9

1 051,20

1,9

1 034,76

1,8

2 725,20

4,8 12 480,08

22

7 216,36

12,7 31 199,52

55

56 765,26

3. Internal policies

Research and technological development
(Subsection B6)

72,13

1

106,57

1,5

260,02

Other agricultural operations (Title B2-5)

2,69

2,4

4,52

4

Other regional operations (Title B2-6)

1,4

31,4

Transport (Title B2-7)

0,15

0,4

0,06

0,2

6,53

0,05

0,43

3,8

5,8

1,2

1,2

459,94

4,6

6,7

4,1

992,9

14,4

2 027,37

29,3

2 991,64

43,3

6 910,57

40,71

36,1

16,21

14,4

37,43

33,2

112,69

0,96

2,7

5,42

15,3

8,51

24,1

19,83

56,1

35,35

3

67,4

4,45

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

0,44

0,4

2,2

2,1

13,69

13,1

21,21

20,3

22,17

21,2

44,71

42,8

104,41

C

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t
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s

.

2
8
1
1
2
0
0
2

.

Heading

< 1996

1996

1997

1998

1999

2000

2001

Totals

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

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

10,07

2,1

18,25

3,8

28,71

5,9

51,6

10,7

57,35

11,9

105,09

21,8

211,87

43,9

482,95

Culture and audiovisual media (Title B3-2)

2,17

1,4

0,85

0,6

0,92

0,6

3,42

2,2

7,79

5,1

35,21

23,1

102,23

67

152,6

Classification by heading in financial perspective

(EUR million)

Information and communication (Title
B3-3)

Social dialogue and employment (Title
B3-4)

0,42

0,4

1,87

2

3,12

3,3

4,44

4,7

7,09

7,5

21,32

22,6

56,17

59,5

94,43

1,33

0,9

1,07

0,7

2,57

1,7

3,6

2,4

13,07

8,6

39,39

25,9

91,23

59,9

152,26

Energy (Title B4-1)

1,18

1,6

1,97

2,6

2,93

3,9

5,73

7,6

11,82

15,6

0,97

1,3

50,94

67,4

75,52

Euratom nuclear safeguards (Title B4-2)

0,59

5

0,1

0,8

0,57

4,9

2,07

17,7

8,4

71,6

11,74

Environment (Title B4-3)

16,43

5,5

10,25

3,4

20,31

6,8

37,21

12,5

65,13

21,9

11,29

3,8

137,11

46,1

297,73

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

0,4

1,6

1,18

4,7

6,81

27,3

16,52

66,3

24,9

Internal market (Title B5-3)

15,75

8,9

7,28

4,1

5,75

3,2

7,97

4,5

13,42

7,6

31,97

18

95,58

53,8

177,72

Industry (Title B5-4)

0,6

1

46,33

74,8

15,04

24,3

61,97

Labour market and technological
innovation (Title B5-5)

3,35

0,9

1,1

0,3

6,65

1,7

23,9

6,2

86,34

22,3

161,55

41,7

104,42

27

387,3

Statistical information (Title B5-6)

0,08

0,2

0,38

0,9

1,54

3,5

5,18

11,9

9,95

22,8

26,45

60,7

43,58

Trans-European networks (Title B5-7)

87,01

6,3

40,42

2,9

89,04

6,5

135,43

9,8

191,49

13,9

312,09

22,6

522,65

37,9

1 378,14

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

0,03

0

0,08

0,1

0,75

0,8

2,74

2,9

7,34

7,7

16,1

16,8

68,67

71,8

Measures to combat fraud (Title B5-9)

0,09

2,4

0,05

1,5

0,11

3

0,43

12,1

0,55

15,3

2,34

65,6

95,7

3,57

Subtotal heading 3

214,7

2

194,88

1,8

431

4,1

803,7

7,6

1 543,49

14,6

2 828,60

26,7

4 591,20

43,3

10 607,58

.

2
8
1
1
2
0
0
2

.

E
N

O

f
f
i
c
i
a
l

J
o
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a
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9

Heading

< 1996

1996

1997

1998

1999

2000

2001

Totals

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Classification by heading in financial perspective

(EUR million)

4. External action

Food and support operations (Chapter
B7-20)

10,18

1

45,39

Humanitarian aid (Chapter B7-21)

0,34

4,6

0,1

43,22

2,63

4,3

0,7

85,17

6,38

8,5

1,7

160,29

16,1

261,01

26,2

391,1

39,3

996,37

54,82

14,8

89,08

24,1

216,65

58,6

369,91

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 (Title 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 (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 (Chapter
B7-81 to B7-87)

366,56

18

178,26

8,8

260,95

12,8

242,04

11,9

192,88

9,5

404,72

19,9

386,54

19

2 031,95

129,23

10,1

121,78

9,5

159,95

12,5

185,41

14,5

162,07

12,7

218,71

17,1

299,37

23,5

1 276,53

24,16

5,3

30,38

6,7

66,28

14,5

51,01

11,2

72,42

15,9

90,62

19,9

120,81

26,5

455,68

205,66

5,4

182,57

4,8

438,92

11,6

686,45

18,1

667,4

17,6

772,22

20,4

829,2

21,9

3 782,43

14,18

32,3

29,7

67,7

43,88

102,21

7,1

76,01

5,3

106,33

7,4

162,07

11,2

228,44

15,8

390,38

27

379,68

26,3

1 445,11

0,05

26,7

0,15

73,3

0,2

5,43

30,12

0,6

3,6

7,07

30,45

0,8

3,6

41,77

45,22

4,7

5,4

65,6

58,13

7,3

6,9

128,24

14,3

172,95

19,3

476,66

53,1

897,71

118,46

14

188,06

22,3

373,91

44,3

844,37

4,32

1,8

6,72

2,8

8,74

3,7

11,87

5

48,76

20,5

56,82

23,9

100,08

42,2

237,32

7,18

43,3

0,85

5,1

0,04

0,3

0,29

1,8

0,38

2,3

1,53

9,2

6,33

38,1

16,61

12,21

5,8

10,22

4,8

15,72

7,4

15,63

7,4

44,06

20,8

48,6

23

65,2

30,8

211,66

C

2
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6
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3
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E
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O

f
f
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a
l

J
o
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r
n
a
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p
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a
n

C
o
m
m
u
n
i
t
i
e
s

.

2
8
1
1
2
0
0
2

.

Heading

< 1996

1996

1997

1998

1999

2000

2001

Totals

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Amount

%

Classification by heading in financial perspective

(EUR million)

Common Foreign and Security Policy
(Subsection B8)

Pre-accession strategy for the
Mediterranean countries (Chapter B7-04
and B7-05)

2,12

6,4

0,6

1,8

0,42

1,3

0,33

1

11,17

33,9

18,31

55,6

32,95

5,17

16,4

26,3

83,6

31,47

Subtotal heading 4

897,33

7,1

692,32

5,5

1 190,39

9,4

1 584,66

12,5

1 908,25

15,1

2 711,04

21,4

3 690,14

29,1

12 674,14

7. Pre-accession aid

Agriculture (Chapter B7-01)

ISPA (Chapter B7-02)

1 038,37

100

1 038,37

835,82

43,3

1 095,84

56,7

1 931,67

PHARE pre-accession instrument (Chapter
B7-03)

Subtotal Heading 7

41,15

41,15

Grand total

2 211,35

1,1

0,6

2,5

59,95

59,95

1 998,39

1,6

0,9

2,3

53,1

53,1

2 709,25

1,4

0,8

3,1

164,16

164,16

4,4

2,5

691,7

18,6

1 119,44

30

1 598,29

42,9

3 727,78

691,7

10,3

1 955,26

29,2

3 732,51

55,7

6 697,82

5 277,72

6,1 16 623,52

19,2

14 711,27

17 43 213,38

49,8

86 744,88

Note: Tables 6 to 8 do not contain commitments relating to the allocation accounts. EUR 18,4 million must therefore be added to reach the total of EUR 86 763,27 million in outstanding commitments.

.

2
8
1
1
2
0
0
2

.

E
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3
1

C 296/32

EN

Official Journal of the European Communities

28.11.2002

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS STILL TO BE CLEARED IN THE COURSE OF 2001

Table 7

Heading

Initial commitments
including decommitments
and revaluations

Total payments since
initial commitment

Amount still to be paid at
31.12.2001

(EUR million)

1. Agriculture

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

Subtotal Heading 1

2. Structural operations

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

Other structural measures (outside Objective 1 areas) (Chapter B2-1 3)

Community initiatives (Chapter B2-1 4)

Innovative measures and technical assistance (Chapter B2-1 6)

Cohesion Fund (Title B2-3)

0,4

0,4

61 549,09

16 637,05

11 000,88

2 160,41

9 600,12

922,378

11 009,91

0,318

0,318

0,08

0,08

30 665,27

30 883,82

8 438,35

5 221,47

1 195,18

5 697,76

495,313

4 401,24

8 198,70

5 779,40

965,23

3 902,36

427,07

6 608,67

Subtotal Heading 2

112 879,84

56 114,59

56 765,26

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)

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)

15 225,39

305,891

19,486

56,644

235,776

1 855,79

418,662

260,04

328,301

131,06

28,458

661,982

45,88

423,321

174,109

571,163

76,17

2 301,26

204,638

8,412

8 314,82

193,204

15,035

21,29

131,366

1 372,84

266,067

165,607

176,038

55,537

16,719

364,256

20,983

245,601

112,139

183,859

32,587

923,124

108,937

4,841

6 910,57

112,69

4,45

35,35

104,41

482,95

152,60

94,43

152,26

75,52

11,74

297,73

24,90

177,72

61,97

387,30

43,58

1 378,14

95,70

3,57

Subtotal Heading 3

23 332,43

12 724,85

10 607,58

28.11.2002

EN

Official Journal of the European Communities

C 296/33

(EUR million)

Heading

Initial commitments
including decommitments
and revaluations

Total payments since
initial commitment

Amount still to be paid at
31.12.2001

4. External action

Food 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 (Title 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 ( 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 (Chapter B7-81 to B7-87)

Common Foreign and Security Policy (Subsection B8)

Pre-accession strategy for the Mediterranean countries (Chapter B7-04
and B7-05)

7. Pre-accession aid

Agriculture (Chapter B7-01)

ISPA (Chapter B7-02)

PHARE pre-accession instrument (Chapter B7-03)

Subtotal Heading 4

25 682,38

1 068,90

2 137,46

8 220,42

11 426,78

173 321,84

Subtotal Heading 7

Grand Total

1 746,69

1 987,17

3 819,96

750,325

1 617,26

1 788,01

996,37

369,91

2 031,95

2 304,18

1 027,66

1 276,53

844,166

5 362,59

67,5

388,485

1 580,16

23,625

455,68

3 782,43

43,88

4 241,41

2 796,30

1 445,11

1,932

1,731

2 753,13

1 487,63

437,288

90,147

416,123

90,363

32,1

1 855,42

643,254

199,972

73,535

204,468

57,413

0,631

13 008,24

30,528

205,792

4 492,64

4 728,96

0,20

897,71

844,38

237,32

16,61

211,66

32,95

31,47

12 674,14

1 038,37

1 931,67

3 727,78

6 697,82

86 576,96

86 744,88

C 296/34

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Official Journal of the European Communities

28.11.2002

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 2001

Table 8

Heading

(EUR million)

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amount still to be
paid at 31.12.2001

2. Structural operations

Objective 1 (Chapter B2-1 0)

Objective 2 (Chapter B2-1 1)

Objective 3 (Chapter B2-1 2)

7 329,61

7 329,61

2 186,69

2 186,69

1 183,95

1 183,95

Other structural measures (outside Objective 1 areas) (Chapter B2-1 3)

40,765

40,765

Community initiatives (Chapter B2-1 4)

1 083,96

1 083,96

Innovative measures and technical assistance (Chapter B2-1 6)

286,571

286,571

Cohesion Fund (Title B2-3)

1 559,40

1 559,40

Subtotal Heading 2

13 670,95

13 670,95

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)

2 575,35

2 575,35

129,805

129,805

30,128

11,187

13,76

30,128

11,187

13,76

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

390,908

390,908

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)

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)

97,251

85,792

97,251

85,792

101,392

101,392

38,596

23,55

38,596

23,55

156,987

156,987

24,726

3,258

24,726

3,258

150,106

150,106

54,608

27,324

54,608

27,324

518,322

518,322

56,353

9,653

56,353

9,653

Subtotal Heading 3

4 499,06

4 499,06

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

28.11.2002

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Official Journal of the European Communities

C 296/35

(EUR million)

Heading

Initial commitments
including decommit-
ments and
revaluations

Total payments since
initial commitment

Amount still to be
paid at 31.12.2001

4. External action

Food 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 (Title B7-4)

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 ( 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)

637,255

345,996

472,175

196,91

55,8

362,046

97,438

42,352

340,396

312,262

33,84

637,255

345,996

472,175

196,91

55,8

362,046

97,438

42,352

340,396

312,262

33,84

International fisheries agreements (Chapter B7-80)

195,611

195,611

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

Common Foreign and Security Policy (Subsection B8)

Pre-accession strategy for the Mediterranean countries (Chapter B7-04 and B7-05)

26,866

23,534

1,9

26,866

23,534

1,9

Subtotal Heading 4

3 144,38

3 144,38

6. Reserves

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

7. Pre-accession aid

Agriculture (Chapter B7-01)

ISPA (Chapter B7-02)

PHARE pre-accession instrument (Chapter B7-03)

Subtotal Heading 6

Subtotal Heading 7

207,176

207,176

0

0

707,016

707,016

207,176

207,176

0

0

707,016

707,016

Grand Total

22 228,58

22 228,58

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 296/36

EN

Official Journal of the European Communities

28.11.2002

CHAPTER II

CONSOLIDATED BALANCE SHEET

ASSETS

31.12.2001

31.12.2000

(EUR)

I.

II.

INITIAL COSTS

0,00

0,00

INTANGIBLE FIXED ASSETS

5 462 532,32

3 319 803,29

III.

TANGIBLE FIXED ASSETS

3 347 370 786,73

3 261 254 218,12

A. Land and buildings

1 479 717 856,26

1 320 843 388,85

B.

Plant, machinery and tools

40 553 958,74

34 249 471,39

C.

Furniture and vehicles

32 475 825,12

57 969 161,25

D. Computer hardware

71 783 580,88

67 918 698,33

E.

Leasing, financing and similar entitlements

1 653 072 875,62

1 390 932 638,73

F. Other tangible assets

11 604 706,60

6 127 185,42

G. Fixed assets under construction and prepayments in

respect of tangible fixed assets

58 161 983,51

383 213 674,15

IV.

INVESTMENTS

2 080 812 121,69

1 737 489 765,19

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

1 803 312 121,69

1 459 989 765,19

1.

Participations

2. Receivables

22 879 226,68

22 879 226,68

0,00

0,00

3. Guarantees and advances granted

1 780 432 895,01

1 437 110 538,51

4. Other

0,00

0,00

V.

LONG-TERM ASSETS

17 594 861 536,78

2 251 372 633,32

A. Loans granted from the budget

652 429 224,78

679 439 914,50

B.

Loans granted from borrowed funds

1 499 958 872,14

1 413 915 807,28

C. Other long-term assets

15 442 473 439,86

158 016 911,54

VI.

STOCKS

77 643 372,82

82 368 240,13

A. Office supplies and other consumables

14 352 646,78

8 708 894,80

B.

Scientific equipment

63 266 912,48

69 433 187,65

C.

Publications Office stocks

23 813,56

4 226 157,68

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Official Journal of the European Communities

C 296/37

31.12.2001

31.12.2000

(EUR)

VII. SHORT-TERM ASSETS

5 848 449 099,10

3 994 867 067,15

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

271 250 425,49

480 138 966,62

1.

Loans granted from the budget

16 222 248,49

207 151 051,92

2.

Loans granted from borrowed funds

235 000 000,00

253 278 229,70

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

20 028 177,00

19 709 685,00

B. Current assets

5 567 336 187,05

3 505 155 280,01

1. Advances paid to Member States

0,00

0,00

2. Advances owed by Member States

1 442 840 826,65

1 306 847 907,80

(a) EAGGF

681 394 524,99

414 949 211,04

(b) VAT paid and recoverable from Member

States

38 590 776,31

22 278 329,86

(c) Other receivables

722 855 525,35

869 620 366,90

3. Amounts owed by Community institutions and

bodies

4.

Sundry debtors

C.

Sundry receivables

4 568 651,20

5 733 579,78

4 119 926 709,20

2 192 573 792,43

9 862 486,56

9 572 820,52

1. Amounts owed by staff

9 680 494,77

9 378 524,73

2. Other

VIII. CASH INVESTMENTS

IX. DISPOSABLE ASSETS

181 991,79

194 295,79

40 709 601,61

28 372 890,52

21 351 498 906,15

17 259 881 774,25

X.

TRANSITIONAL ACCOUNTS

163 289 556,93

83 729 930,21

Total

50 510 097 514,13

28 702 656 322,18

C 296/38

EN

Official Journal of the European Communities

28.11.2002

LIABILITIES

31.12.2001

31.12.2000

(EUR)

I.

OWN CAPITAL

23 296 299 646,94

17 776 551 817,59

A. Economic outturn

17 140 984 720,10

11 889 085 922,44

1. Budget outturn

15 002 522 103,55

11 612 731 945,86

2. Result of adjustments

2 138 390 842,73

275 682 403,81

3. Result of borrowing and lending activities

71 773,82

671 572,77

B.

Economic outturn carried over from previous years

6 095 767 613,10

5 819 228 525,55

Result of adjustments

6 095 767 613,10

5 819 228 525,55

C. Reserves

59 547 313,74

68 237 369,60

1. Revaluation reserve

57 124 663,00

65 869 625,09

2. Reserve for borrowing and lending activities

2 422 650,74

2 367 744,51

II.

PROVISIONS FOR RISKS AND LIABILITIES

17 266 328 288,63

1 493 855 934,58

A. Provisions for major repairs and maintenance

0,00

0,00

B. Other provisions for risks and liabilities

17 266 328 288,63

1 493 855 934,58

III.

LONG-TERM LIABILITIES

2 977 145 074,80

2 763 056 359,03

A. Financial liabilities

1 427 898 931,80

1 312 426 534,21

B. Other long-term debts

1 549 246 143,00

1 450 629 824,82

IV.

SHORT-TERM LIABILITIES

6 391 750.835,18

5 968 181 979,75

A. Long-term debts falling due within the year

360 876 516,01

465 557 765,65

B. Other short-term financial liabilities

3 714 191 827,75

2 760 004 139,49

C. Current liabilities

2 300 706 758,75

2 729 950 243,83

1. Member States and EFTA countries

75 877 523,34

17 657 688,87

2. Community institutions and bodies

28 574 127,24

27 028 016,02

3. Appropriations to be carried over

2 089 687 959,54

2 609 312 949,30

4.

Sundry creditors

106 567 148,63

75 951 589,64

D. Other liabilities

15 975 732,67

12 669 830,78

V.

TRANSITIONAL ACCOUNTS

578 573 668,58

701 010 231,23

Total

50 510 097 514,13

28 702 656 322,18

28.11.2002

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Official Journal of the European Communities

C 296/39

CHAPTER III

ANNEX 1

ACCOUNTING PRINCIPLES, RULES AND METHODS

ACCOUNTING PRINCIPLES

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 annual accounts produced annually by the
European Commission. The manner in which financial operations were conducted in the course of
the financial year is described in Volume I (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 in euros on the basis of the calendar year.

the European institutions comprises general accounts and budget

2.1. The budget accounts give a detailed picture of the implementation of the budget. They are based

on the modified cash accounting principle (1).

2.2. The general accounts show all expenditure and revenue over the financial year and are designed to
establish the financial position in the form of a balance sheet at 31 December the previous year.

The general accounts are based on the following principles:

(cid:151) the principle of going concern;

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

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

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

The financial statements take account of certain elements of the principle of prudence and accrual
accounting such as value adjustments for entitlements, depreciation and the entry of carryovers in
the accounts as charges and debts for the financial year.

ACCOUNTING RULES AND METHODS

1.

Legal provisions

The accounts are kept in accordance with the Financial Regulation of 21 December 1977, as last
amended by Council Regulation (EC, ECSC, Euratom) No 762/2001 of 9 April 2001 and
Commission Regulation (EC) No 3418/93 of 9 December 1993 laying down detailed rules for the
implementation of certain provisions of the Financial Regulation, as last amended by Regulation
(EC) No 1687/2001 of 21 August 2001.

The same rules of valuation and accounting methods are applied in all the European institutions
currently falling within the scope of consolidation (Commission, Parliament, Council, Court of

(1) This differs from cash-based implementation because of elements such as carryovers.

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Official Journal of the European Communities

28.11.2002

Justice, Court of Auditors, Economic and Social Committee, Committee of the Regions and the
Ombudsman) in order to guarantee harmonisation of the accounts and consistency of data.

2.

Bases for conversion

2.1. Accounts are kept in euros.

2.2. Assets and liabilities are converted into euros on the basis of the conversion rates applying on 28

December 2001, except for the following:

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

(cid:151) Conversion rates for the main currencies at 28 December 2001:

EUR 1
EUR 1
EUR 1
EUR 1
EUR 1

0,608500
7,436500
9,301200
0,881300
115,330000

GBP
DKK
SEK
USD
JPY

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

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

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

assets is recorded in the profit and loss accounts,

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

(cid:151) the result of the revaluation of transactions in currencies forming part of the euro zone has
been recorded in the profit and loss accounts. These transactions will no longer be revalued in
future years.

3.

Revenue

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

The difference between the amount of VAT own resources, GNP-based resources and financial
contributions entered in the budget and the amount actually due is calculated by 1 July of the
following year and entered in an amending budget for that year.

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

4.

Expenditure

4.1.

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

4.2.

Payments made against
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.

for payments means payments

the year’s appropriations

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 2000 and 15 October
2001, provided that the accounting officer was notified of the commitment and authorisation by 31
January 2002.

5.

Economic outturn for the year

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

5.1. Budget outturn

The budget outturn comprises two elements: the result of the European Communities and the result
of the participation 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 cancellations of payment appropriations carried over from previous years and
fluctuations in the euro rate, exceed non-differentiated

any payments which, because of
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 paid back to the Member States the following year.

5.2. 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 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
appropriations from year n-1 to year n.

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Official Journal of the European Communities

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5.3. Result of borrowing and lending activities

6.

Rules on valuation

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

6.1. 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 straight line method (Title IV, Chapter 4 of
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).

6.2.

6.3.

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
converted at the euro rate applying at the close of the year. In line with the principle of prudence,
an adjustment is made where there is a probable loss.

6.4. 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. Entitlements are
entered at the estimated recovery value. A value reduction is thus applied for amounts considered
irrecoverable, with account being taken of risks and legal developments.

Two types of value reduction exist:

(cid:151) a specific value reduction applied when a given amount is deemed irrecoverable, irrespective of

any legal developments (the risk of non-recovery is thus examined for each debt);

(cid:151) a flat-rate value reduction applied when the amount of the irrecoverable debt is still not known.

6.5. 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 is made where there is
a probable loss.

6.6. Debts are valued at their face value converted into euros at the rate applying at the end of the year

if they are denominated in a foreign currency.

7.

Payments of advances and payments on account

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

Advances to public or private intermediaries which had not been received by the final beneficiary at
31 December 2001 and which are included in the year’s budget expenditure are entered on the
assets side of the balance sheet as short-term assets.

8.

EFTA participation in the 2001 general budget

The figures in the accompanying tables include the appropriations entered to cover the participation
in the Community budget of the EFTA countries belonging to the European Economic Area.

9.

Consolidation

the
The consolidated accounts cover the accounts of
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 European Parliament,

the Council,

The method used is that of full consolidation.

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Official Journal of the European Communities

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EXPLANATORY NOTES TO THE BUDGET IMPLEMENTATION STATEMENTS

ANNEX 2

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;

(cid:151) annuality: the appropriations entered are authorised for a single year and must therefore be

used during that year;

(cid:151) equilibrium: the revenue and expenditure shown in the budget must be in balance (estimated

revenue must equal payment appropriations);

(cid:151) 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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Official Journal of the European Communities

28.11.2002

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 finance 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 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 revenue outturn comprises established entitlements, revenue actually collected against these
established entitlements and the balance to be recovered.

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

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

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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) Final budget appropriations: initial budget + supplementary and amending budget + transfers;

(cid:151) Appropriations for the year: final appropriations + supplementary revenue (contributions by

third parties);

(cid:151) Additional

appropriations:

supplementary

parties) +
by
appropriations carried over
financial year + other appropriations
(appropriations for re-use + commitment appropriations made available again following
decommitments + appropriations made available again following repayments of amounts paid
on account);

from the previous

(contributions

revenue

third

(cid:151) Total appropriations authorised: final budget appropriation + additional appropriations;

(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 to cover
it
to give prior

(cid:151) differentiated appropriations: unused payment appropriations usually lapse; however, the
the payment appropriations for the
Commission may decide to carry them over if
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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Official Journal of the European Communities

28.11.2002

FINANCIAL PERSPECTIVE

The 2001 financial year was the second covered by the financial perspective 2000 to 2006, 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 which called for tighter budgetary
discipline and improvement of the budgetary procedure.

In concluding an agreement of this type, the institutions agreed in advance on the main budgetary
priorities for the following period and established a framework for Community expenditure in the shape
of the financial perspective. The financial perspective shows the maximum amount and the composition
of foreseeable Community expenditure.

As the initial financial perspective was drawn up in constant 1999 prices, point 15 of the Agreement
states that each year the Commission will make a technical adjustment to the financial perspective in line
with movements in the GNP of the European Union and prices.

However, it was agreed that a deflator of 2 % would be used for agriculture and the Structural Funds.

The following table shows the adjusted financial perspective at 2001 prices.

The overall ceiling on appropriations for commitments for 2001 comes to EUR 97 189 million,
equivalent to 1,19 % of GNP.

The corresponding ceiling on the appropriations for payments required comes to EUR 94 730 million, i.e.
around 1,11 % of GNP.

This leaves a margin of EUR 13 643 million between the ceiling on appropriations for payments and the
own-resources ceiling, i.e. 0,16 % of GNP, on the basis of current economic forecasts. The margin for
2000 has been updated in relation to the technical adjustment for 2001 by including the latest GNP
estimates for 2000 and thus allowing comparisons to be made between a number of years.

However, the ceilings on commitments and payments resulting from that adjustment have not been
changed.

The second half of the table sets out, for reference, the adjusted financial framework for EU-21 at 2001
prices.

The GNP figure incorporates the latest estimates available for the GNP of the six countries in the first
wave of accession (Poland, Czech Republic, Hungary, Estonia, Slovenia, Cyprus).

The total GNP of these countries for 2001 is estimated at EUR 315 billion.

Current prices

2001 prices

2000

2001

2002

2003

2004

2005

2006

(EUR million)

COMMITMENT APPROPRIATIONS: EU-15

93 792

97 189

97 697

96 937

95 397

94 762

94 279

1. Agriculture

2. Structural operations

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

41 738

44 530

45 674

45 538

44 488

43 624

43 344

32 678

32 720

32 106

31 503

30 785

30 785

30 343

6 031

4 627

4 638

906

6 272

4 735

4 776

916

6 386

4 745

4 880

666

6 500

4 756

4 984

416

6 614

4 766

5 088

416

6 729

4 776

5 192

416

6 853

4 787

5 296

416

3 174

3 240

3 240

3 240

3 240

3 240

3 240

Total payment appropriations: EU-15

91 322

94 730 102 281 105 650 104 828 105 658 107 989

Available for accession (payment
appropriations)

4 306

6 979

9 247

11 899

14 792

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Current prices

2001 prices

2000

2001

2002

2003

2004

2005

2006

(EUR million)

COMMITMENT APPROPRIATIONS: EU-21

93 792

97 189 104 406 106 330 107 473 109 532 111 734

1. Agriculture

2. Structural operations

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

8. Enlargement

41 738

44 530

45 674

45 538

44 488

43 624

43 344

32 678

32 720

32 106

31 503

30 785

30 785

30 343

6 031

4 627

4 638

906

6 272

4 735

4 776

916

3 174

3 240

6 386

4 745

4 880

666

3 240

6 709

6 500

4 756

4 984

416

6 614

4 766

5 088

416

6 729

4 776

5 192

416

6 853

4 787

5 296

416

3 240

3 240

3 240

3 240

9 393

12 076

14 770

17 455

Total payment appropriations: EU-21

91 322

94 730 102 281 105 650 104 828 105 658 107 989

C 296/48

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Official Journal of the European Communities

28.11.2002

STRUCTURAL FUNDS: THE NEW PROGRAMMING PERIOD 2000(cid:151)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.

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. The Union supports three specific objectives with appropriations from the
Structural Funds:

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.
Rural development projects are implemented across the EU, financed by either the 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 AND PROGRAMMING

The financial perspective for 2000(cid:151)2006 sets out
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,
in line with
if necessary,
Community inflation.

in 2003 for 2004(cid:151)2006)

the overall and annual

totals for all

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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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

28.11.2002

COMMENTS ON THE CONSOLIDATED STATEMENTS ON THE IMPLEMENTATION OF THE BUDGET FOR
THE FINANCIAL YEAR 2001

1. Advances, payments on account and final payments

The amended proposal for a Financial Regulation draws a distinction between four different types of
payment:

(cid:151) payment of the entire amount due,

(cid:151) prefinancing, which may be divided into a number of payments,

(cid:151) interim payments,

(cid:151) payment of the balance of the amounts due.

A distinction must be made in the accounts between these different types of payment at the time they are
made; this will have the advantage of removing any uncertainty about the payment.

The Commission will adapt its accounting system when this proposal is finally adopted.

Until then, it has presented the information as in the annual accounts for the previous financial year.

For the Structural Funds and Sapard, the amounts paid on account but not yet used are as follows:

Structural Funds

Advances granted in 2001 Advances granted in 2000

Total Advances granted

(EUR million)

Objective 1 (B2-1 0)

Objective 2 (B2-1 1)

Objective 3 (B2-1 2)

Other structural operations

ESF-EQUAL

EAGGF-LEADER

ERDF-INTERREG + URBAN

FIFG (HORS OBJECTIVE 1)

Peace

ISPA

5 307,3

1 561,2

314,3

471,1

207,8

82,0

125,9

18,2

37,2

196,7

Total

7 850,6

4 354,8

48,4

1 433,5

59,9

9 662,1

1 609,6

1 747,8

531,0

2,5

5 899,1

199,2

13 749,7

Sapard

Advances granted in 2001 Advances granted in 2000

Total Advances granted

(EUR million)

B7-010 Sapard

30,5

0

30,5

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

B2-1 Structural Funds

B3-1 Education, 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 Food aid and humanitarian 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

2. Appropriations relating to contributions by third parties

(EUR million)

Advances not distributed at
31.12.2001

0

155,0

0

0

11,6

69,0

477,6

2,9

1,0

169,1

20,8

907,0

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.
in the 2001 budget
This explains
implementation statements and those carried over to the following year in the budget implementation
statements.

the difference between carryovers

from the previous year

3. 2001 budget outturn

The appropriations for re-use and appropriations made available again following the repayment of
payments on account are disregarded when calculating the outturn for the year.

Total budget revenue for the year comes to EUR 95 681 018 503,82 after the costs incurred by the
Member States in the collection of own resources (EUR 1 391 761 486,91) are taken into account. Total
budget expenditure comes to EUR 82 197 431 606,82 when the negative expenditure under EAGGF
Guarantee (EUR 2 804 019 125,79) is taken into account.

The EFTA-EEA appropriations carried over from 2001 to 2002 could not be included in the 2001
balance as this occurred after the closure of the budget implementation statements for 2001.

The payment appropriations carried over which lapse have been increased by the appropriations
corresponding to contributions by third parties carried over from 2001 to 2002 (EUR 330 125 378,03)
as these appropriations are included with the appropriations for the financial year.

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Official Journal of the European Communities

28.11.2002

ANNEX 3

EXPLANATORY NOTES TO THE BALANCE SHEET

COMMENTS ON THE CONSOLIDATED BALANCE SHEET FOR THE FINANCIAL YEAR 2001

1. Establishment of the balance-sheet

The balance-sheet is drawn up in accordance with:

(cid:151) the Financial Regulation of 21 December 1977 applicable to the general budget of the European
Communities, as last amended by Council Regulation (EC) No 762/2001 of 9 April 2001 (OJ L 111,
20.4.2001) as regards segregating the internal audit function from the ex ante financial control
function;

(cid:151) Commission Regulation (EC) No 3418/93 of 9 December 1993 laying down detailed rules for the
implementation of certain provisions of the Financial Regulation (OJ L 315, 16.12.1993), as last
amended by Regulation (EC) No 1687/2001 of 21 August 2001 (OJ L 228, 24.8.2001);

(cid:151) Commission 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 (OJ L 336, 30.12.2000);

(cid:151) Accounting and consolidation manual of the European Communities, drawn up by the Commission,
setting out the rules on evaluation and accounting methods to be applied by all the institutions in
order to establish a uniform set of rules for accounting, valuation and presentation of the accounts
with a view to harmonising the process for drawing up the financial statements and consolidation.

2. Adjustment of the opening balance-sheet

The balances at 31.12.2000 for some items set out in the Commission’s financial statements for 2001
have been changed by comparison with those in the financial statements for 2000.

The balance-sheet
statements for the ECIP (1) programme and the NCI (2).

total

is EUR 212 million lower, mainly because of adjustments to the financial

The opening balance-sheet has been adjusted as follows:

(cid:151) For ECIP, loans and participations has been recalculated and amounts deducted from (cid:145)Sundry debtors(cid:146)

and (cid:145)Amounts available(cid:146) as they were already recorded under other items;

(cid:151) As regards the various borrowing and lending instruments,

(cid:145)provisions(cid:146) have been reclassified as
(cid:145)reserves(cid:146) as the amounts concerned are in fact reserves for future liabilities which arise during
allocation of the surplus.

To reflect the real economic situation, the Commission’s assets and liabilities vis-(cid:224)-vis the EIB have
also been reclassified in a transitional account on the liabilities side;

(cid:151) For loans from risk capital, the balance at 31 December 2000 has been adjusted.

More detailed explanations are provided in the specific financial statements for each instrument and
programme concerned (see Volume II (cid:151) Part II).

Presentation of Item I (Own capital) on the liabilities side of the balance-sheet has been improved. The
outturn of the year’s borrowing and lending activities is now presented in Item I.A.3.

(1) ECIP: European Community Investment Partners.
(2) The NCI is a borrowing and lending instrument.

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ASSETS (cid:151) CONSOLIDATED BALANCE-SHEET

Balance 31.12.2000
Vol. IV 2000

Changes

Balance 31.12.2000
Vol. IV 2001

(EUR)

Item IV.B.1. Participations

22 879 266,68

ﬂ40,00

22 879 226,68

Item IV.B.4.A29 Miscellaneaous

118 993 712,42

ﬂ118 993 712,42

(cid:151)

Item V.A.

Loans from budget appropriations

664 389 451,97

15 050 462,53

679 439 914,50

Item VII.A.1.

Loans from budget appropriations

238 191 226,28

ﬂ31 040 174,36

207 151 051,92

Item VII.B.4.

Sundry debtors

2 217 432 545,58

ﬂ24 858 753,15

2 192 573 792,43

Item IX. Assets available

17 312 576 774,01

ﬂ52 694 999,76

17 259 881 774,25

Total Assets

28 915 193 539,34

ﬂ212 537 217,16

28 702 656 322,18

LIABILITIES (cid:151) CONSOLIDATED BALANCE-SHEET

Balance 31.12.2000
Vol. IV 2000

Changes

Balance 31.12.2000
Vol. IV 2001

(EUR)

Item I.A.2. Result of adjustments

369 225 908,55

ﬂ93 543 504,74

275 682 403,81

Item I.A.3. Result of borrowing and lending

(cid:151)

671 572,77

671 572,77

activities (new heading)

Item I.C.2. Borrowing and lending reserve,
renamed (cid:145)special borrowing and
lendin reserve(cid:146)

671 572,77

1 696 171,74

2 367 744,51

Item II.B. Other provisions for risks and liabilities

1 497 353 116,63

ﬂ3 497 182,05

1 493 855 934,58

Item III.B. Other long-term debts

1 574 043 030,83

ﬂ123 413 206,01

1 450 629 824,82

Item V. Transitional accounts

695 461 300,10

5 548 931,13

701 010 231,23

Total Liabilities

28 915 193 539,34

ﬂ212 537 217,16

28 702 656 322,18

3. Adjustment of the European Communities’ system of own resources

The Council Decision of 29 September 2000 on the system of
resources (1) was adopted following the Berlin European Council of 24-25 March 1999.

the European Communities’ own

Article 2(3) of this Decision states that Member States shall retain, by way of collection costs, 25 % of
traditional own resources instead of 10 %.

This Decision was to enter into force on the first day of the month following receipt of the last of the
notifications from the Member States of the completion of the procedures for the adoption of this
Decision in accordance with their respective constitutional requirements.

The Secretary-General received the last notification on 5 February 2002 and the decision thus entered into
force on 1 March 2002. The decision was backdated to 1 January 2001.

(1) OJ L 253, 7.10.2000.

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The 2002 budget must therefore be recalculated and adjustments must be made for 2001.

No correction has been made to the accounting statements for 2001. In view of the principle of budget
equilibrium, the outturn for the year is not affected.

ASSETS

II.

INTANGIBLE FIXED 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 for the European Communities.

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

For the first time the Joint Research Centre has entered the computer software of the Geel, Ispra, Petten
and Seville sites in the balance sheet with a net book value of EUR 0,18 million. The scientific software at
the Karlsruhe site has always been listed in the inventory with the system in which it is installed, while
the entry of the administrative software in the inventory and balance sheet is planned for 2002.

DG RELEX has deducted the computer software in the delegations which is not covered by a site licence
or acquired under a large account contract. The net book value was EUR 0,1 million.

(EUR)

Computer software

A. ACQUISITION VALUE

Previous year-end

Adjustments

Changes during the year:

(cid:151) Acquisitions during the year

(cid:151) Disposals and withdrawals

(cid:151) Changes due to different threshold

(cid:151) Transfers between headings

(cid:151) Other adjustments

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) Changes due to different threshold

(cid:151) Transfers between headings

(cid:151) Other adjustments

Year-end

NET BOOK VALUE YEAR-END (A-B)

12 306 424,08

1 969 998,84

4 661 738,86

ﬂ 65 440,76

0,00

ﬂ 76 279,00

223 526,74

19 019 968,76

8 986 620,79

1 157 099,38

3 499 034,03

ﬂ 65 440,76

0,00

ﬂ 19 877,00

0,00

13 557 436,44

5 462 532,32

28.11.2002

EN

Official Journal of the European Communities

C 296/55

III. TANGIBLE FIXED ASSETS

A. Land and buildings

Joint Research Centre:

The value of the land and buildings of the JRC at Geel is based on the same method of evaluation and
calculation of depreciation as that applied by Ispra in 2000.

In the absence of historical data on the costs of acquisition and the costs of annual improvements before
1998, the value is based on an evaluation conducted by an outside firm at 31 December 1997. The
changes which occurred during the period 1998(cid:151)2000 could be calculated.

The method of depreciation is 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 January 1998, depreciation was calculated

over their residual life having due regard to the revalued value at 1 January 1998.

Delegations:

In some developing countries the value of the land cannot be distinguished from the value of the building.

European Parliament:

In May 1998 Parliament invoked its purchase option in respect of a complex in Brussels (consisting of
three buildings) for which the final investment cost (not including land) came to EUR 1 097 million.

In two memoranda of understanding with the European Communities dated 23 July 1998, Belgium made
a contribution to the purchase of the land and the development and construction costs for the third
building. One clause in the memorandum stipulates that, if Parliament moves to other premises, the land
will be returned to the Belgian State for EUR 0,025 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 EUR 0,025.

Council:

In the balance-sheet at 31.12.2001, the Council transferred the value of the Justus Lipsius building from
the item (cid:145)Fixed assets under construction and advances(cid:146) to the item (cid:145)Land and buildings(cid:146).

The building has been depreciated for the first time since it was occupied in 1995. The total figure comes
to EUR 95 million, of which EUR 81 million is for the period between 1995 and 2000 and EUR 14
million forms part of the amount allocated for depreciation in 2001.

B. C. D. Fixtures and fittings, machinery and tools

Furniture and vehicle fleet

Computer equipment

In the course of 2001 the five JRC sites and the Commission’s representations in the European Union
switched from the old to the new nomenclature of Commission assets, leading to a number of transfers
between items.

The physical inventory began in Geel and Seville in 2001, but will have to be continued in 2002. This
will be conducted in Petten and Karlsruhe in the course of 2002. In Petten, not all assets could be entered
in the inventory in 2001.

C 296/56

EN

Official Journal of the European Communities

28.11.2002

DG ADMIN has broken down assets by type rather than the management centre to which they belong as
in previous years. The necessary adjustments are shown in the (cid:145)Adjustments(cid:146) line in Table III (cid:151) Tangible
fixed assets.

In 2001 DG PRESS depreciated assets held by the Commission’s representations in the (cid:145)Fixtures and
fittings, machinery and tools(cid:146) item for the first time. This depreciation came to EUR 1,4 million, of which
EUR 0,1 million was for 2001. In previous years, assets were not depreciated in the year they were put
into service; this was corrected in 2001.

E. Leasing, financing and similar entitlements

The criterion for the classification of property covered by leases as fixed assets 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 transaction rather than the form of the contract (1).

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.

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.

These buildings have been entered on the assets side of the balance sheet and the charges to be paid,
recorded on the liabilities side, are estimated at EUR 47,19 million on the basis of a valuation by the
independent expert. This figure is provisional as negotiations are still under way after certain construction
defects were noted.

The value of the three annexes was adjusted in 2001 with deductions of EUR 3 million for fees and other
charges paid up to 2000 and EUR 0,26 million in respect of the value of a road by-passing the building.

The Economic and Social Committee (ESC) and the Committee of the Regions (CoR) entered the financial
leasing contracts for the Belliard 103-113 and Montoyer 91-102 buildings on the assets side of the
balance-sheet for the first time. They are co-financed in line with the following scale:

2001

2002

From 2003

ESC: 70 %

ESC: 67,7 %

ESC: 67 %

CoR: 30 %

CoR: 32,7 %

CoR: 33 %

The value of the land for the Montoyer building could not be calculated. The depreciation of EUR 3
million in 2001 (EUR 2 million for the ESC and EUR 1 million) for the CoR is thus overvalued by the
amount corresponding to the depreciation of the land. The Belliard building will not be depreciated until
the work in progress is accepted.

G. Fixed assets under construction and advances in respect of tangible fixed assets

The Court of Auditors has entered EUR 10 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. The interest produced by this account will be recorded as budget revenue.

The Economic and Social Committee has paid an advance of EUR 26 million to finance renovation of the
Belliard building. This figure is included with the fees provided for in the financial
leasing contract
mentioned in Item E (cid:145)Leasing, financing and similar entitlements(cid:146).

(1) This item is based on IAS 17 of the International Accounting Standards Committee.

Land and buildings

Plant, machinery and
tools

Furniture and vehicles

Computer hardware

Leasing, financing and
similar rights

Other fixed assets

Assets under construction
and prepayments made

(EUR)

A. ACQUISITION VALUE

Previous year end

1 763 659 815,07

185 681 545,79

257 951 841,45

295 665 238,70

1 632 900 104,39

8 295 811,41

383 213 673,61

Adjustments

Changes during the year:

(cid:151) Acquisitions

ﬂ3 652 500,56

11 241 639,92

ﬂ15 798 302,04

5 209 170,27

ﬂ4 044 782,63

0,00

0,00

2 062 081,63

16 371 218,46

7 289 989,14

49 261 077,46

344 778 139,39

7 008 233,25

14 500 778,02

(cid:151) Disposal, withdrawal

ﬂ1 097 349,89

ﬂ13 966 863,66

ﬂ4 839 108,16

ﬂ44 045 237,57

ﬂ233 429,57

(cid:151) Differences resulting from change in

threshold

0,00

ﬂ7 848,38

ﬂ85 418,57

ﬂ277 698,36

0,00

0,00

0,00

0,00

0,00

(cid:151) Transfers between headings

339 367 730,44

107 509 042,98

ﬂ108 901 391,63

705 733,73

ﬂ226 880,87

138 041,00

ﬂ339 552 468,12

0,00

870 865,54

ﬂ486 147,19

966 826,07

ﬂ3 148 963,92

0,00

0,00

2 100 339 776,69

307 699 600,65

135 131 463,00

307 485 110,30

1 970 024 186,79

15 442 085,66

58 161 983,51

(cid:151) Other adjustments

Year end

B. RISE IN VALUE

Previous year end

Adjustments to last year’s figures

Changes during the year:

(cid:151) Decided

(cid:151) Cancelled

(cid:151) Differences resulting from change in

threshold

(cid:151) Transfers between headings

(cid:151) Other adjustments

Year end

57 124 663,00

65 869 625,09

0,00

0,00

ﬂ8 744 962,09

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

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

.

2
8
1
1
2
0
0
2

.

E
N

O

f
f
i
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i
a
l

J
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a
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E
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a
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C
o
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m
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C

2
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7

Land and buildings

Plant, machinery and
tools

Furniture and vehicles

Computer hardware

Leasing, financing and
similar rights

Other fixed assets

Assets under construction
and prepayments made

(EUR)

508 686 051,34

151 432 074,40

199 982 680,20

227 746 540,37

241 967 465,66

2 168 625,99

79 739 020,68

9 843 781,68

ﬂ5 544 789,17

3 594 658,87

201 655,99

0,00

C. DEPRECIATION AND VALUE

ADJUSTMENTS

Previous year

Adjustments

Changes during the year:

(cid:151) Decided

89 779 645,84

23 776 841,25

10 685 598,80

47 551 347,13

76 347 823,84

1 560 544,07

(cid:151) Cancelled following disposals and

withdrawals

(cid:151) Differences resulting from change in

threshold

(cid:151) Transfers between headings

(cid:151) Other adjustments

Year end

ﬂ458 134,43

ﬂ13 422 532,48

ﬂ4 352 548,82

ﬂ43 657 667,17

ﬂ202 090,55

0,00

0,00

0,00

ﬂ4 513,10

ﬂ67 220,82

ﬂ79 010,46

0,00

95 038 952,41

ﬂ98 069 786,49

ﬂ209 280,05

ﬂ212 494,78

108 209,00

481 037,75

21 704,18

754 940,73

ﬂ1 151 048,99

0,00

677 746 583,43

267 145 641,91

102 655 637,88

235 701 529,42

316 951 311,17

3 837 379,06

0,00

0,00

NET BOOK VALUE (A+B-C)

1 479 717 856,26

40 553 958,74

32 475 825,12

71 783 580,88

1 653 072 875,62

11 604 706,60

58 161 983,51

C

2
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6
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5
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N

O

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

.

2
8
1
1
2
0
0
2

.

28.11.2002

EN

Official Journal of the European Communities

C 296/59

IV.

INVESTMENTS

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

the European Communities and related amounts

supporting the activities of

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 designed to cover risks associated with loans granted to non-member
countries.

A.

Investments in related organisations:

E u r o p e a n B a n k f o r R e c o n s t r u c t i o n a n d D e v e l o p m e n t ( E B R D ) s u b s c r i p t i o n

The EBRD was given initial capital of EUR 10 billion, of which 3 % was subscribed by the Community.
The proportion of this capital called up (cid:151) 30 % (cid:151) has been paid in full.

On 15 April 1996, at their annual meeting, the Bank’s 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 the subscribed shares represent a full number of paid-in shares and the remainder
will be callable shares.

This item covers the full amount of the Commission’s subscription to the EBRD’s capital which has been
called up and paid. Payments outstanding on the proportion of capital called up (cid:151) EUR 43,9 million (cid:151)
are recorded under short-term liabilities (EUR 8,4 million) and long-term liabilities (EUR 35,5 million).
Payments outstanding on non-called up capital, amounting to EUR 442,5 million, are included in the
off-balance-sheet commitments.

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

Under the Council Decision of 6 June 1994 the European Community, represented by the Commission,
subscribes 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 million, are included in the off-balance-sheet commitments.

B. Other investments:

B.1. Subscriptions and participations

This heading includes subscriptions and participations purchased to help beneficiaries develop their
business activities.

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

This heading covers Community contributions to the provision of equity and subordinated loan capital for
joint ventures set up under the European Community Investment Partners Programme (ECIP).

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

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

investors.

C 296/60

EN

Official Journal of the European Communities

28.11.2002

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

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

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

Related organisations

Non-related organisations

EBRD

FEI

ECIP

EUROTECH,
VENTURE
CONSORT, JOP

(EUR)

A. ACQUISITION VALUE

Previous year-end

600 000 000,00

600 000 000,00

22 879 226,68

20 404 673,00

1 078 729,00

ﬂ1 322 698,00

600 000 000,00

600 000 000,00

22 879 226,68

20 160 704,00

Changes during the year

(cid:151) Acquisitions

(cid:151) Disposals and withdrawals

(cid:151) Transfers between headings

Year-end

B. INCREASED 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

0,00

0,00

0,00

0,00

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

20 404 673,00

1 078 729,00

ﬂ1 322 698,00

Year-end

0,00

0,00

0,00

20 160 704,00

D. AMOUNTS NOT CALLED UP

442 500 000,00

480 000 000,00

Year-end

442 500 000,00

480 000 000,00

00,00

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

157 500 000,00

120 000 000,00

22 879 226,68

0,00

0,00

28.11.2002

EN

Official Journal of the European Communities

C 296/61

B.3. Guarantees and advances granted

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

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 the Community’s creditors in the event of default by beneficiaries of loans granted or
guaranteed by the Community.

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 budgetary discipline and improvement of the
budgetary procedure provided 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 in the Fund, so that these amounts may be charged to the budget.

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

the proceeds from interest on
The Fund is endowed by payments from the Community budget,
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 2001.

Since the Fund may be called on to cover defaulting debtors at any time, a provision has been created for
risks and liabilities in line with the principle of prudence. This provision (EUR 1 266,2 million)
the amount
corresponds to the target amount
outstanding at 31 December 2001 (1).

for the Guarantee Fund calculated on the basis of

The rules state that at the end of a year the surplus is to be paid back to a special heading in the
statement of revenue in the general budget of the European Communities.

The Guarantee Fund surplus to be repaid to the Community budget during the first quarter of 2002
(EUR 372 million) is entered as own capital.

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

C 296/62

EN

Official Journal of the European Communities

28.11.2002

Guarantees and advances granted

(EUR)

Description

Acquisition value at
31.12.2000

Changes during year

(A)

(B)

Net book value at
31.12.2001

(C) = (A) + (B)

Guarantees and advances granted

1. Guarantees

2. Advances granted

3. Guarantee Fund

5 263 721,58

724 365,45

5 988 087,03

287 636,35

ﬂ266 780,00

20 856,35

1 431 559 180,58

342 864 771,05

1 774 423 951,63

Total guarantees and advances granted

1 437 110 538,51

343 322 356,50

1 780 432 895,01

Other financial fixed assets (cid:151) Total

0,00

0,00

0,00

Total

1 437 110 538,51

343 322 356,50

1 780 432 895,01

V. LONG-TERM ASSETS

This heading includes amounts owed to the European Community 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 also covers loans granted under the ECIP programme to promote the setting-up
of investment joint ventures in Asia, Latin America, the Mediterranean region and South Africa.

Amounts granted under the MEDIA II programme are also included under this heading. 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

Under the EC Treaty, the Council, acting unanimously, has the power to adopt guarantee or borrowing
programmes if
the Community. Community
borrowings are direct commitments by the Community itself and not by any individual Member State (1).

it considers this necessary to attain the objectives of

(1) Detailed tables on these loans appear in Volume II.

28.11.2002

EN

Official Journal of the European Communities

C 296/63

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 (1).

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 2001 are as
follows:

(EUR)

Description

Cost of borrowings

Yield on loans

Medium-term financial assistance

86 728 770,12

86 763 586,30

Food aid

Balance of payments

NCI Treasury instrument

Normal

Euratom

0,00

0,00

6 415 611,62

2 184 862,47

1 468 372,58

0,00

0,00

6 452 689,55

2 202 703,09

1 489 709,57

Total

96 797 616,79

96 908 688,51

Under an agreement with the EIB, the latter bears the risks of the NCI treasury instrument. Consequently,
the surplus of loan proceeds over borrowing costs is charged to the EIB.

Changes in volume of loans granted by the European Communities:

(1) The balance sheets, charges and incomes accounts and changes in the volume of loans relating to financial activities

under this heading are shown in detailed tables contained in Volume II.

Balance at
31.12.2000

New
loans

Repayments

Write-off

Changes in
exchange rates

Balance at
31.12.2001

Reduction
in value at
31.12.2000

Changes during
the year

Reduction in value
at 31.12.2001

Net value at 31.12.2001

Cur-
rency

(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)

Euro

384 480 890,75

15 114 480,17

369 366 410,58

0,00

369 366 410,58

Euro

157 759 225,07

37 856 207,23

1 759 887,83

873 080,97

192 982 463,50

0,00

413 085,28

413 085,28

192 569 378,22

ECIP loans (2)

Euro

88 879 307,75

21 275 111,54

67 604 196,21

0,00 49 000 000,00

49 000 000,00

18 604 196,21

Loans for migrant
workers

Building loans

Euro

Euro

89 261,87

10 947,80

24 843,37

10 947,80

Loans to Turkey

Euro

175 000 000,00

175 000 000,00

64 418,50

0,00

0,00

0,00

0,00

0,00

64 418,50

0,00

0,00

MEDIA II loans (3)

Euro

80 371 333,18

14 852 351,91

3 649 493,84

3 527 121,49

88 047 069,76

0,00

88 047 069,76

Subtotal

Euro

886 590 966,42

52 708 559,14 216 834 764,55

4 400 202,46

0,00

718 064 558,55

0,00 49 413 085,28

49 413 085,28

668 651 473,27

C

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.

Balance at
31.12.2000

New
loans

Repayments

Write-off

Changes in
exchange rates

Balance at
31.12.2001

Reduction
in value at
31.12.2000

Changes during
the year

Reduction in value
at 31.12.2001

Net value at 31.12.2001

Cur-
rency

(A)

(B)

(C)

(D)

(E)

(F) = (A) + (B) ﬂ (C)
ﬂ (D) + (E)

(G)

(H)

(I) = (G) + (H)

(J) = (F) ﬂ (I)

(EUR)

B. LOANS GRANTED

FROM BORROWED
FUNDS

Medium-term assist-
ance

Euro 1 561 000 000,00 305 000 000,00 252 000 000,00

1 614 000 000,00

0,00 1 614 000 000,00

Food aid

Euro

Balance of payments

Euro

0,00

0,00

0,00

0,00

NCI

Euro

106 194 036,98

27 608 402,95

2 373 238,11

80 958 872,14

Euratom

Euro

0,00

40 000 000,00

40 000 000,00

0,00

0,00

0,00

0,00

0,00

80 958 872,14

0,00

40 000 000,00

Subtotal

Euro 1 667 194 036,98 345 000 000,00 279 608 402,95

0,00

2 373 238,11 1 734 958 872,14

0,00

0,00

0,00 1 734 958 872,14

Total

Euro 2 553 785 003,40 397 708 559,14 496 443 167,50

4 400 202,46

2 373 238,11 2 453 023 430,69

0,00 49 413 085,28

49 413 085,28 2 403 610 345,41 (4)

(1) The write-off consists of commissions which the borrower does not have to repay. The value reductions correspond to proposals to convert loans into grants.
(2) The value reduction corresponds to the conversion of loans into grants now being examined by Financial Control.
(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.

.

2
8
1
1
2
0
0
2

.

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N

O

f
f
i
c
i
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l

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o
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n
a
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2
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6
/
6
5

C 296/66

EN

Official Journal of the European Communities

28.11.2002

The amounts outstanding on borrowings at 31 December 2001 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 loans is uncertain, the amount outstanding at 31 December
2001 is included under long-term assets.

> 1 year

< 1 year

Loans outstanding 31.12.2001

(EUR)

A. Loans from budgets:

ECIP

Other

18 035 251,00

568 945,21

18 604 196,21

634 393 973,78

15 653 303,28

650 047 277,06

Subtotal

652 429 224,78

16 222 248,49

668 651 473,27

B. Loans from borrowed

funds:

Financial assistance

1 379 000 000,00

235 000 000,00

1 614 000 000,00

Balance of payments

0,00

NCI

Euratom

80 958 872,14

40 000 000,00

0,00

0,00

0,00

0,00

80 958 872,14

40 000 000,00

Subtotal

1 499 958 872,14

235 000 000,00

1 734 958 872,14

C. Other long-term loans

MEDIA I

26 820 647,86

Payable by Member State,
pensions scheme

15 300 000 000,00

0,00

0,00

26 820 647,86

15 300 000 000,00

Others

115 652 792,00

20 028 177,00

135 680 969,00

Subtotal

15 442 473 439,86

20 028 177,00

15 462 501 616,86

Total

17 594 861 536,78

271 250 425,49

17 866 111 962,27

C. Other long-term receivables

1. Community pensions

Under Article 83 of the Staff Regulations, benefits paid under the pension scheme are charged to the
budget of
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).

(Chapter A-19 (pensions and severance grants) covering all

the Communities

An amount of EUR 15,3 billion payable by the Member States has been entered on the assets side of
the balance-sheet for the first time; this explains the sharp rise in the 2001 balance compared with
2000.

28.11.2002

EN

Official Journal of the European Communities

C 296/67

Officials contribute one third of
compulsory levy set at 8,25 % of the basic salary (second subparagraph of Article 83(1)).

the long-term cost of

financing the scheme by means of a

2. Financial contribution by the Belgian State

This is the contribution to the purchase and fitting-out of the D3 building for Parliament which came
to EUR 176 million and which is to be paid for a minimum of ten years ending in 2008.

VI. STOCKS

The heading mainly covers the scientific and technical equipment of the Joint Research Centre. In line
with the principle of prudence, the stocks of heavy water, 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).

It also includes the stocks of publications held by the Publications Office, valued according to special
valuation rules. Value reductions have been made for the first time this year.

(EUR)

Description

Acquisition value

Value adjustment

Net book value

A. Office supplies

3 615 135,61

83 104,04

3 532 031,57

Other consumables

5 092 037,18

176 051,30

4 915 985,88

Building maintenance equipment

5 904 629,33

0,00

5 904 629,33

Subtotal

14 611 802,12

259 155,34

14 352 646,78

B. Scientific equipment

Scientific reference material

45 270 043,00

0,00

45 270 043,00

Fissile material

Heavy water

Other scientific material

22 151 806,00

4 243 372,00

17 908 434,00

14 923,00

73 512,48

0

0,00

14 923,00

73 512,48

Subtotal

67 510 284,48

4 243 372,00

63 266 912,48

C. Stock of publications

4 493 123,66

4 469 310,10

23 813,56

Subtotal

14 611 802,12

259 155,34

14 352 646,78

Total

86 615 210,26

8 971 837,44

77 643 372,82

(1) With the exception of the Petten research centre where the fissile material has been valued at the cost of the last

purchase.

C 296/68

EN

Official Journal of the European Communities

28.11.2002

VII. SHORT-TERM ASSETS

B. Current assets

B.2. Amounts owed by Member States

1 . E A G G F G U A R A N T E E

This item includes amounts payable by the Member States in relation to amounts due to the EAGGF
Guarantee Section (EUR 2 263 million) which have been declared by the Member States and entered in
the debtors ledger at the end of the year and EUR 58 million from the clearance decision of December
2001.

In accordance with the principle of prudence, the European Communities must make a provision for the
part of this amount which is unlikely to be recovered. Since 2001, Member States have been obliged
under Regulation (EC) No 2761/99 to submit a half-yearly statement of the amounts entered in the
debtors ledger. A more precise estimate of these entitlements will then be possible.

For 2001, the value reduction has been estimated at EUR 1 641 million. The fact that this adjustment is
entered in the accounts does not mean that the European Communities is waiving recovery of the
amounts covered by the provision.

2 . 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 1,5 million has been calculated.

3 . O t h e r r e c e i v a b l e s f r o m M e m b e r S t a t e s

The figure of EUR 722,8 million represents claims on Member States which have been quantified and
duly established. Estimates of amounts receivable have been recorded as a memorandum item in the
Commission’s accounts for other entitlements which have not yet been identified as certain, of a fixed
amount and due. They are shown in Table 3.

The heading also includes own resources (cid:151) this year totalling EUR 2 119,4 million (cid:151) which, under
Article 6(2)(b) of Regulation (EEC) No 1552/89, are established by the Member States but not made
available to the Communities as they have not yet been recovered or guaranteed or because they have
been challenged. This figure overestimates the Communities’ actual entitlements since the separate account
for traditional own resources largely consists of amounts where actual recovery is very doubtful.

However, it is very difficult to make a precise calculation of the impact of this overestimate since detailed
information on the possibility of recovering these receivables is very scarce and fragmentary.
In
accordance with the principle of prudence, a value adjustment of EUR 1 581 million has been estimated
on the basis of previous years’ recovery statistics (EUR 1 055 million) and examination of individual cases
(EUR 526 million). This value adjustment has been deducted from the item for receivables from Member
States on the assets side of the balance sheet.

28.11.2002

EN

Official Journal of the European Communities

C 296/69

(EUR million)

2001

2000

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

54,020

74,557

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

Value adjustment

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

Taxes to be recovered from the Member States

Interest on late payment

EAGGF Guarantee debtors

Value adjustment

Year-end EAGGF regularisation advances

Additional amounts colected, 1998/1999 marketing year

National pensions (subrogation)

Own resources to be regularised

Miscellaneous (co-financing)

2 119,431

2 035,407

ﬂ 1 581,368

ﬂ 1 286,812

0,000

38,591

10,259

73,043

22,279

10,668

2 263,033

2 010,609

ﬂ 1 640,588

ﬂ 1 603,863

58,949

0,000

0,047

120,304

0,163

8,202

0,000

0,049

35,752

Total

1 442,841

1 306,848

Table 1

ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2001

(EUR)

Member State

Agricultural
duties

Sugar and
isoglucose
levies

Customs duties

Traditional own
resources
GROSS (=100 %)

Collection costs
(10 % of
traditional own
resources)

Traditional own
resources
NET (= 90 %)

VAT
and
VAT
balances

GNP
and
GNP
balances

Total
own resources to
be recovered

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

0

0

0

8 209

0

0

0

0

0

0

0

0

0

0

0

EUR 15

8 209

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

4 131 538

4 131 538

ﬂ413 154

3 718 384

7 486 297

7 486 297

ﬂ748 630

6 737 668

20 265 203

20 265 203

ﬂ2 026 520

18 238 683

0

8 209

ﬂ821

7 388

1 784 635

1 784 635

ﬂ178 464

1 606 172

269 610

269 610

ﬂ26 961

242 649

209 051

209 051

ﬂ20 905

188 146

15 302 910

15 302 910

ﬂ1 530 291

13 772 619

0

0

0

0

7 325 966

7 325 966

ﬂ732 597

6 593 370

0

0

0

0

1 645 441

1 645 441

ﬂ164 544

1 480 897

386

386

ﬂ39

348

559 303

559 303

ﬂ55 930

503 373

1 081 352

1 081 352

ﬂ108 135

973 217

60 061 694

60 069 902

ﬂ6 006 990

54 062 912

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

3 718 384

6 737 668

18 238 683

7 388

1 606 172

242 649

188 146

13 772 619

0

6 593 370

0

1 480 897

348

503 373

973 217

54 062 912

C 296/70

EN

Official Journal of the European Communities

28.11.2002

SEPARATED ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2001

Table 2

Member State

Agricultural duties

Sugar and
isoglucose levies

Customs duties

(EUR)

Traditional own
resources
GROSS
(= 100 %)

Collection costs
(10 % of
raditional own
resources)

Traditional own
resources
NET
(= 90 %)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

(1)

(2)

(3)

(4)

(5)

(6)

28 269 060

2 407 226

147 478 771

19 916 506

13 175 009

0

0

0

0

0

107 383 653

135 652 713

ﬂ13 565 271

122 087 442

8 101 405

10 508 631

ﬂ1 050 863

9 457 768

476 742 192

624 220 963

ﬂ62 422 096

561 798 867

10 690 979

30 607 484

ﬂ3 060 748

27 546 736

77 460 975

90 635 984

ﬂ9 063 598

81 572 386

24 539 486

150 126

136 948 897

161 638 508

ﬂ16 163 851

145 474 657

88 232

265 021 060

Luxembourg

0

0

0

0

5 886 338

5 974 570

ﬂ597 457

5 377 113

148 716 556

413 737 616

ﬂ41 373 762

372 363 854

2 958

2 958

ﬂ296

2 662

Netherlands

31 007 560

3 379 456

78 158 860

112 545 876

ﬂ11 254 588

101 291 289

Austria

Portugal

Finland

Sweden

9 208 094

10 429 267

124 457

1 991 841

United Kingdom

25 058 499

0

0

0

0

0

41 595 666

50 803 760

ﬂ5 080 376

45 723 384

30 298 000

40 727 267

ﬂ4 072 727

36 654 541

4 957 608

5 082 065

ﬂ508 206

4 573 858

5 549 178

7 541 019

ﬂ754 102

6 786 917

640 185 487

665 243 986

ﬂ66 524 399

598 719 588

EUR 15

578 715 069

3 529 582 1 772 678 751 2 354 923 402 ﬂ235 492 340 2 119 431 062

Table 3

ESTIMATES OF AMOUNTS RECEIVABLE AT END-2001

Agricultural
levies

Sugar levies

Customs
duties

VAT balances GNP balances

Interest on
late payment

Total

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

EUR 15

0

10

3

26

8

9

7

1

9

2

7

3

4

4

8

20

121

1

1

4

2

4

4

7

15

5

12

2

1

6

8

9

11

3

93

1

1

1

1

1

1

1

1

1

1

1

1

1

14

1

28

20

15

31

9

13

13

11

17

0

9

3

7

6

14

33

201

35

21

62

22

30

36

18

39

5

18

13

20

20

48

57

444

28.11.2002

EN

Official Journal of the European Communities

C 296/71

B.3. Amounts owed by Community bodies

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

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 2001 as established entitlements

outstanding.

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

2. Unpaid fines imposed by the Commission for infringements against competition rules (EUR 28
billion). After the decision to impose a fine, the debtor has e months from the date of notification:

(cid:151) either to accept the decision, in which case he must pay the fine within the time limit laid down

and the amount is definitively collected by the Commission;

(cid:151) or not to accept the decision, in which case he lodges an appeal under Community law. However,
the principal of the fine must be paid within the time limit laid down as the appeal does not have
a suspensory effect (Article 242 of the EC Treaty). In this case, the debtor has two options: he can
present a bank guarantee or pay the fine provisionally.

As regards fines still outstanding at 31 December 2001, EUR 338,5 million had been collected
provisionally and bank guarantees had been presented to cover EUR 731,6 million (1).

3. All debtors owing sums resulting from loans paid from borrowed funds.

4. At 31 December 2001, the Guarantee Fund no longer registered any default on loans guaranteed and

had recovered all its debts from third parties (including interest on late payment).

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 management or forward these payments to the final beneficiaries, either
because of provisions contained in the regulations or as a result of contractual provisions. This
amount (cid:151) EUR 980 million (including bank interest of EUR 73 million) (cid:151) thus corresponds to the
funds held by the intermediaries at 31 December 2001.

As the procedure followed was of a non-accounting nature and given the number and geographical
spread of the intermediaries, the amount entered in the balance sheet may not be complete. However,
the improvement on the information for 2000 should be noted.

(1) See point 11 of Annex 4: Off-balance-sheet commitments.

C 296/72

EN

Official Journal of the European Communities

28.11.2002

Total value adjustments on current assets break down as follows:

Value adjustments

Gross amount

Value adjustments

Net amount

EAGGF

Own resources

2 321 982 558,61

1 640 588 033,62

681 394 524,99

2 304 223 266,13

1 581 367 740,78

722 855 525,35

VAT to be recovered from the Member
States

40 067 007,56

1 476 231,25

38 590 776,31

Sundry debtors (*)

4 289 743 129,15

169 816 419,95

4 119 926 709,20

Total

8 956 015 961,45

3 393 248 425,60

5 562 767 535,85

(EUR)

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.

VIII. CASH INVESTMENTS

Description

31.12.2001

31.12.2000

(EUR)

1. Shares

2. Fixed-income bonds

3. Term accounts

(cid:151) maturity < 1 month

(cid:151) maturity > 1 month and < 1 year

(cid:151) maturity > 1 year

11 324 167,90

29 385 433,71

7 950 000,00

20 422 890,52

Total

40 709 601,61

28 372 890,52

IX. DISPOSABLE ASSETS

Description

31.12.2001

31.12.2000

A. Accounts with treasuries

B. Accounts with central banks

19 768 758 736,84

15 918 997 076,72

466 533 056,99

283 437 061,05

C. Accounts for borrowing/lending operations

34 211 771,61

9 960 550,69

(EUR)

D. Current accounts

E.

Imprest accounts

F. Cash in hand

G. Transfers of funds

982 147 408,03

932 829 047,33

92 730 924,86

114 132 776,33

117 007,82

7 000 000,00

519 476,69

5 785,44

Total

21 351 498 906,15

17 259 881 774,25

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.

28.11.2002

EN

Official Journal of the European Communities

C 296/73

Funds totalling EUR 1,6 million kept in current accounts with two banks outside the Community which
have gone bankrupt will probably prove irrecoverable. As a result, 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).

Description

31.12.2001

31.12.2000

Imprest accounts

Adjustment

Net book value

94 283 720,63

ﬂ1 552 795,77

92 730 924,86

115 614 731,51

ﬂ1 481 955,18

114 132 776,33

(EUR)

X. TRANSITIONAL ACCOUNTS

Description

31.12.2001

31.12.2000

(EUR)

Interest to be received

Expenditure to be charged

Expenditure between institutions

Charges paid in advance

Other charges carried over and acquisitions

15 643 681,27

7 987 718,18

21 862 788,31

58 240 100,87

59 555 268,30

21 253 060,90

0,00

7 716 856,36

54 501 922,38

258 090,57

Total

163 289 556,93

83 729 930,21

As the payment appropriations carried over are already contained in the result for the financial year, only
the expenditure to be charged to the appropriations carried over are included in this item. Other
miscellaneous expenditure still to be booked, i.e. expenditure which could not be finally booked before
31 December 2001, is now included with the result of the adjustments and is not covered by this item.

LIABILITIES

I. OWN CAPITAL

The own capital item now consists of:

A. The economic outturn for the financial year:

1. Outturn of the budget

2. Result of adjustments

3. Result of borrowing and lending activities

B. Outturn carried over from previous financial years:

This covers only the cumulative outturn of economic adjustments given that the budget outturn is
repaid to the Member States and that the result of borrowing and lending activities is transferred
partly to the reserves and partly to the Commission’s budget revenue.

C. Reserves:

1. The revaluation reserve comprises the durable revaluations of tangible and intangible fixed assets.

2. The reserve for borrowing and lending activities comprises a special reserve set up in previous

years to cover future liabilities resulting from borrowing and lending activities.

The economic outturn breaks down as follows:

C 296/74

EN

Official Journal of the European Communities

28.11.2002

Budget outturn

Result of adjustments

(EUR)

31.12.2001

31.12.2000

15 002 522 103,55

11 612 731 945,86

2 138 390 842,73

275 682 403,81

Result of borrowing and lending activities

71 773,82

671 572,77

Economic outturn for the financial year

17 140 984 720,10

11 889 085 922,44

The result of adjustments breaks down as follows:

Result of adjustments

31.12.2001

31.12.2000

(EUR)

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

614 698 254,43

993 766 770,77

0,00

0,00

7 196 379,84

2 983 402,20

370 650 918,08

747 053 959,39

8 503 729,00

28 525 046,00

54 019 006,14

62 067 617,36

7 747 211,81

9 612 429,52

166 581 009,56

143 524 316,30

97 780 244,90

119 556 788,38

259 731 091,65

665 931 078,68

0,00

0,00

5. Income resulting from budgetary assets acquired during the year

18 481 882 247,04

1 548 859 755,92

and not recovered

Total positive adjustments (A)

19 454 091 838,02

3 328 114 393,75

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 teh budget

(f) Stocks

737 984 152,43

1 092 906 256,41

0,00

0,00

482 835,16

1 961 218,02

117 580 677,96

212 859 208,60

166 576 698,00

5 610 191,74

217 328 181,41

125 544 986,87

12 388 975,08

79 107 941,62

(g) Collection of entitlements established in previous financial

223 224 836,87

260 777 922,41

years

(h) With own capital

2. Depreciation

3. Value adjustments

401 947,95

407 044 787,15

375 320 682,98

787 169 150,56

403 432 909,74

737 700 181,60

4. Exceptional depreciation and value adjustments

4 535 977,28

7 009 827,52

5. Provisions

6. Expenditure to be regularised

15 772 472 354,05

288 623 963,42

21 954 918,81

76 184 276,92

Correction of result of adjustments for previous years

62 838 333,51

Total negative adjustments (B)

17 315 700 995,29

3 052 431 989,94

Result of adjustments for the year (A-B)

2 138 390 842,73

275 682 403,81

28.11.2002

EN

Official Journal of the European Communities

C 296/75

The result of borrowing and lending activities breaks down as follows:

(EUR)

Result of borrowing and lending activities and allocation of previous year’s result

Borrowing/lending instrument

Result 2000
(a) = (b) + (c)

Transfer of
result to budget
(b)

Allocation to
special reserve
(c)

Entry in special
reserve

Result 2001

Medium-term financial assistance (MTA)

14 626,23

0,00

ﬂ14 626,23

0,00

109 541,88

Food aid to the former Soviet Union (FMA)

191,87

ﬂ191,87

0,00

0,00

56 604,42

Balance of payments (BOP)

80 107,33

ﬂ39 827,33

ﬂ40 280,00

0,00

ﬂ56 173,53

Euratom

442 988,04 ﬂ442 988,04

New Community Instrument (NCI)

133 659,30 ﬂ133 659,30

0,00

0,00

Total

671 572,77 ﬂ616 666,54

ﬂ54 906,23

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

0,00

ﬂ85 788,12

0,00

0,00

47 589,17

71 773,82

(EUR)

Special reserve for borrowing and lending activities

Borrowing/lending instrument

Balance
at 31.12.2000

Allocation
of 2000 result

Balance
at 31.12.2001

(a)

(b)

(a) + (b)

Medium-term financial assistance (MTA)

840 747,74

14 626,23

Food aid to the former Soviet Union (FMA)

Balance of payments (BOP)

Euratom

New Community Instrument (NCI)

10 000,00

66 996,77

1 150 000,00

300 000,00

0,00

40 280,00

0,00

0,00

855 373,97

10 000,00

107 276,77

1 150 000,00

300 000,00

Total

2 367 744,51

54 906,23

2 422 650,74

II. PROVISIONS FOR LIABILITIES AND CHARGES

Description

Provision at 31.12.2000

Change over year

Provision at 31.12.2001

(EUR)

A. Major repairs

B. Other liabilities and charges

Guarantee Fund

1 266 169 180,58

135 794 771,05

1 401 963 951,63

Provision for decommissioning of
installations

Provision for the pensions scheme

Other provisions

227 686 754,00

336 343 183,00

564 029 937,00

0,00

0,00

15 300 000 000,00

15 300 000 000,00

334 400,00

334 400,00

Total provisions liabilities and charges

1 493 855 934,58

15 772 472 354,05

17 266 328 288,63

Lending to third countries

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 2002 (see note IV.B.3 on the assets side).

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Decommissioning of JRC nuclear facilities

In 2000, a provision for the decommissioning of the JRC nuclear facilities was decided for the closed
facilities. The amount for facilities which are still in operation has been included with off-balance-sheet
commitments as not all the information needed to calculate the provision is known.

In 2001, a more reliable estimate of the cost of decommissioning was possible. The provision is based on
a specific detailed calculation at 31 December 2001 using the technological information and experience
available.

At 31 December 2001 the total cost of decommissioning the JRC nuclear facilities was estimated at
EUR 570 million, broken down as follows: EUR 190 million for facilities still in operation and EUR 380
million for facilities which have closed (of which EUR 6 million has already been paid). In view of these
amounts, the provision came to EUR 564 million at the end of 2001.

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 (Emoluments and social security
benefits of officials) and Annex VIII (Pension scheme). They are directly applicable in all the Member
States.

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

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)).

In previous years, pension rights were mentioned in the off-balance-sheet commitments (point 8).

For the 2001 financial statements, it was decided to enter a provision on the liabilities side of the balance
sheet for the estimated calculation of pension rights.

The calculation of the estimate of total pensions liabilities (in line with the financing provided for in
Article 83 of the Staff Regulation) is consistent with standard IAS19, an international accounting standard
which requires the employer to determine his actuarial commitment on a going concern basis, reflecting
service-prorated benefits and taking into account foreseeable salary increases.

The actuarial valuation method used to calculate this liability is known as the projected unit credit
method (or accumulated entitlements method).

The estimate of total pension liabilities is based on an actuarial study using the figures at 31 December
1997, but adjusted to 31 December 2001 in line with the additional entitlements acquired in 1998, 1999,
2000 and 2001.

The liabilities cover the pension rights of the following persons:

1. Staff in active employment at 31 December 2001 in all the institutions and agencies covered by the

Community pensions scheme;

2. Persons receiving a retirement pension;

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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: 3,35 % compound;

3. Closed-group model (participants at 31 December 2001);

4. Application of the principle of married staff in active employment, without taking orphans’ pensions

into 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 IAS19, the actuarial commitment has been calculated on the basis
of a real rate of interest of 3,35 % (the rate at 31.12.2001) and comes to EUR 15,3 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
17,7 billion (including EUR 0,04 billion for the members).

In 2001 the servicing cost comes to EUR 0,7 billion (real
calculated on the actuarial commitment comes to EUR 0,8 billion (nominal interest 4,75 %).

interest 2,5 %) and the nominal

interest

With a 3,82 % 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 14,2 billion.

Retirement pensions

Invalidity pensions

Survivors’ pensions

Severance grants

Actual

2001

5 871

3 060

2 426

444

NUMBER

Estimate

2002

2003

EXPENDITURE (EUR million)

Actual

2001

Estimate

2002

2003

6 355

3 227

2 543

545

6 869

3 393

2 670

607

352

135

64

15

566

390

145

69

20

624

429

157

75

20

681

Total

11 801

12 670

13 539

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28.11.2002

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

(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

31.12.2000

Changes during year

31.12.2001

(EUR)

1.

Financial debts: Borrowings

MTA

Euratom

NCI

2. Other long-term liabilities

1 294 000 000,00

75 000 000,00

1 369 000 000,00

0,00

40 000 000,00

40 000 000,00

18 426 534,21

472 397,59

18 898 931,80

Subtotal

1 312 426 534,21

115 472 397,59

1 427 898 931,80

Staff funds

20 478 068,07

1 919 132,29

22 397 200,36

Deposits and guarantees

2 788 566,88

387 367,54

3 175 934,42

NCI

Leasing

0,00

15 000 000,00

15 000 000,00

1 194 749 155,00

162 833 561,22

1 357 582 716,22

EBRD subscriptions

43 875 000,00

-8 437 500,00

35 437 500,00

Other

188 739 034,87

-73 086 242,87

115 652 792,00

Subtotal

1 450 629 824,82

98 616 318,18

1 549 246 143,00

Total

2 763 056 359,03

214 088 715,77

2 977 145 074,80

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, assistant 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).

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

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The detailed movements in borrowing operations in 2001 are as follows:

(EUR)

Description

Balance
at 31.12.2000

New borrowings

Repayments

Exchange
differences

Balance
at 31.12.2001

1. Borrowings

MTA

NCI

Euratom

1 566 000 000,00

305 000 000,00 ﬂ272 000 000,00

0,00 1 599 000 000,00

89 704 763,91

0,00

ﬂ71 278 229,70

472 397,59

18 898 931,80

0,00

40 000 000,00

0,00

0,00

40 000 000,00

Total 1 655 704 763,91

345 000 000,00 ﬂ343 278 229,70

472 397,59 1 657 898 931,80

The amounts outstanding on borrowings at 31 December 2001 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. The debt from borrowings is guaranteed by the Community budget.

Description

Maturity > 1 year

Maturity < 1 year

Balance

(EUR)

1. Borrowings

MTA

Euratom

NCI

2. Leasing

3. Other

1 369 000 000,00

230 000 000,00

1 599 000 000,00

40 000 000,00

18 898 931,80

0,00

0,00

40 000 000,00

18 898 931,80

Subtotal

1 427 898 931,80

230 000 000,00

1 657 898 931,80

1 357 582 716,22

102 409 434,93

1 459 992 151,15

191 663 426,78

28 467 081,08

220 130 507,86

Subtotal

1 549 246 143,00

130 876 516,01

1 680 122 659,01

Total

2 977 145 074,80

360 876 516,01

3 338 021 590,81

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Official Journal of the European Communities

28.11.2002

IV. SHORT-TERM LIABILITIES

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

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

B. Other financial liabilities

This item covers payments booked to the budget in 2001 but only effected by the accounting officer
between the closure of the accounts and 15 January 2002 (Article 6 of the Financial Regulation).

C. Current liabilities

C.1. Member States and EFTA countries

This heading covers amounts owed to EFTA countries belonging to the EEA.

C.2. Community bodies

This item covers amounts owed by the institutions to certain Community bodies which do not come
within 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:

Description

31.12.2001

31.12.2000

(EUR)

Appropriations to be carried over:

(cid:151) non-differentiated appropriations carried over

automatically

(cid:151) non-differentiated appropriations carried over by the

budgetary authority

1 043 518 132,08

438 489 918,27

102 159 535,67

0,00

(cid:151) appropriations carried over by Commission decision

394 192 359,00

1 840 697 653,00

(cid:151) differentiated appropriations for the year from

contributions by third parties

549 817 932,79

330 125 378,03

Total

2 089 687 959,54

2 609 312 949,30

C.4. Sundry creditors

This item covers debts arising from the activities of the European Communities and non-budget recovery
orders.

D. Other liabilities

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

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V. TRANSITIONAL ACCOUNTS

(EUR)

Description

31.12.2001

31.12.2000

Interest

19 819 920,38

21 254 430,04

Expenditure to be charged

315 341 724,30

91 990 775,64

Revenue of the institutions to be regularised

2 110 153,93

3 733 496,09

Appropriations for re-use to be carried over

108 934 365,83

96 201 304,82

Appropriations for re-use to be collected

68 909 116,36

454 977 782,90

Conversion differences

1 277 282,43

26 686 076,82

Other charges carried over and acquisitions

62 181 105,35

6 166 364,92

Total

578 573 668,58

701 010 231,23

i.e. revenue which could not be definitively booked to the
This item comprises revenue not booked,
budget before the close of the year and revenue available for re-use. It also includes accrued interest on
borrowings and swaps.

The entitlements for re-use still to be recovered are included under this item as they can be re-utilised.
Entitlements from the repayment of payments on account are now included in the result of adjustments
in view of the low rate of re-use.

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

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Official Journal of the European Communities

28.11.2002

ANNEX 4

OFF-BALANCE-SHEET COMMITMENTS

POTENTIAL DEBTS AT 31 DECEMBER 2001

1 (*) Commitments against differentiated appropriations not covered by

carryovers of payment appropriations

85 824 202 376

63 429 543 396

2 (*) Aid planned but not committed in respect of

172 920 033 563

211 929 134 983

31.12.2001

31.12.2000

(EUR)

2.1. Structural Funds (aid planned but not committed for the period
2000(cid:151)2006)

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 16.10.2001 and 31.12.2001

3.2 Potential

liabilities connected with the clearance of

the EAGGF

Guarantee accounts pending judgment by the Court of Justice

4 (*) Repayment guarantee

4.1. On loans granted by the EIB from its own resources

to

non-member countries

4.2. Signed by EIF (EC holds 30 % of EIF authorised capital)

5 (*)

Leasing and long-term rental commitments

5.1 Leasing of buildings

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

156 617 830 641

194 463 405 045

13 622 314 496

16 386 546 759

1 831 074 176

159 100 000

80 000 000

609 714 250

865 524 429

132 100 000

42 250 000

39 308 750

24 298 585 958

23 162 514 193

23 439 550 000

22 526 913 000

859 035 958

635 601 193

19 599 893 913

22 972 866 914

19 363 000 000

22 719 000 000

236 893 913

833 921 217

831 711 706

2 209 511

140 000 000

0

140 000 000

p.m.

253 866 914

1 385 574 063

1 383 258 881

2 315 182

274 285 371

59 285 371

215 000 000

p.m.

8 (*)

Potential liabilities in respect of contributions to related organisations

922 500 000

922 500 000

9 (*) Other potential liabilities (cid:151) Taxes

10 (*) Renovation of Berlaymont building

11 (*)

Fines: appeals to Court of Justice

(*) See explanatory notes.

17 456 670

374 000 000

2 212 079 326

13 000 000

374 000 000

0

Total

307 142 673 023

324 463 418 920

All these potential debts with the exception of those entered under points 4.1 and 6 will have to be financed from future Community budgets if they
fall due. The Community budget is financed by the Member States. The commitments in respect of pensions and the cost fo decommissioning Joint
Research Centre facilities are entered under (cid:145)Provisions(cid:146) on the liability side of the balance-sheet.

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POTENTIAL ASSETS AT 31 DECEMBER 2001 (1)

C 296/83

(EUR)

4 (*) Guarantees received from third-party guarantors in respect of

loans

granted by:

4.1 the EIB and covered by a Community guarantee

4.3 Commission: NCI and Euratom

6

SWAPS

6.1 Currency swaps to be received: NCI

6.2 Exchange rate swaps to be received: Financial assistance

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

pending at 31.12.2001)

12 (*)

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

EAGGF-Guarantee

Structural operations

13 (*)

EAGGF-Guarantee (cid:151) net potential gain on disposal of agricultural
stocks

14 (*)

Estimates of amounts receivable

31.12.2001

31.12.2000

19 483 958 872

19 363 000 000

120 958 872

125 000 000

(cid:151)

125 000 000

22 825 194 037

22 719 000 000

106 194 037

267 250 000

47 250 000

220 000 000

731 625 500

639 451 500

441 348 000

(cid:151)

441 348 000

148 720 000

288 755 798

1 416 492 000

1 099 225 000

317 267 000

155 320 000

151 640 998

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

Total

21 219 408 170

25 455 348 535

(1) 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.

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EXPLANATORY NOTES

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

to improve the financial

the European Communities, off-balance-sheet
In order
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.

information of

POINT 1: OUTSTANDING COMMITMENTS (RAL)

Commitments against differentiated appropriations still outstanding at 31 December 2001 totalled EUR
86,8 billion of which EUR 0,9 billion is covered by carryovers of payment appropriations from 2001 to
2002. This is the maximum potential commitment.

The overall amount of outstanding commitments has been tending to grow over the last ten 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 operations covered by the budget commitments. These
normal outstanding commitments are the direct and legitimate consequence of the implementation of the
Community budget.

In a joint declaration of 20 November 2001, the Commission, Parliament and the Council, all three of
whom wished to contain the amounts
to be cleared and eliminate (cid:145)abnormal outstanding
commitments(cid:146) in the medium term, stressed the fact that abnormal outstanding commitments could be
reduced not only by increasing the appropriations for payments, but also by making greater use of
decommitment. Potentially abnormal outstanding commitments were defined in this declaration, by
common agreement, as consisting of dormant commitments for which no payment had been made over
the past two years and old commitments entered in the budget for at least five years.

still

As a result of this Declaration, the Commission has undertaken to present, along with the preliminary
draft budget for 2003 at the latest, an action plan providing for the examination of all potentially
abnormal cases entered at the start of the 2002 budget year. This plan will consist of the following
elements for each of the lines contained in the annex to the Declaration:

(cid:151) the number of potentially abnormal cases at 31 December 2001, together with the corresponding

amounts;

(cid:151) the number of cases examined over the previous twelve months;

(cid:151) for the other cases, an examination schedule for the following dates:

(cid:151) 30 April 2002;

(cid:151) 31 August 2002;

(cid:151) 31 December 2002;

(cid:151) 30 April 2003.

On each of these dates, the budgetary authority will be informed of the findings of this examination and
the decisions taken in respect of these cases: payments, closure, decommitment and specific follow-up.

A working paper on changes in the level of both normal and abnormal commitments outstanding in each
heading will then be sent every year to the budgetary authority together with the preliminary draft
budget. This paper will also describe the measures taken by the Commission to avoid the recurrence of
abnormal outstanding commitments. 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.

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Finally the proposed recasting of
monitoring old and dormant commitments.

the Financial Regulation should introduce strict arrangements for

The calculation of potentially abnormal outstanding commitments for the main areas concerned at
31 December 2001 was:

Structural
Funds

Internal policies

External action

Pre-accession aid

Total

(EUR million)

Total RAL

56 765

10 625

12 675

6 698

86 763

Total potentially abnormal RAL

7 684

1 153

2 643

175

11 655

of which:

dormant RAL

non-dormant old RAL

7 306

378

992

161

1 359

1 284

86

89

9 743

1 912

This initial calculation shows that the abnormal component of outstanding commitments amounts to
almost EUR 11,7 billion, but is still low compared with total outstanding commitments and is divided
unevenly between the headings of the financial perspective. Two thirds of all outstanding commitments,
and of potentially abnormal outstanding commitments, are accounted for by the Structural Funds. The
measures to reduce abnormal outstanding commitments are concentrated on the Structural Funds and on
external action.

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 rules relating to the budget, the following
expenditure 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).

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

(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) are
not expenditure targets 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).

(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).

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

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Structural Funds (1)

Amount available
under the financial
perspective
(current prices)

Legal
commitments
concluded in 2001

Budget commit-
ments 2000/2001

Maximum
potential
commitments (2)

(EUR million)

Legal
commitments with
no budget
commitment

Objective 1

Objective 2

Objective 3

FIFG (outside Objective 1)

Community initiatives

(A)

(B)

(C)

(A-C)

(B-C) (3)

147 098

138 730

38 000

109 098

100 729

24 242

23 218

26 054

24 969

1 198

11 295

1 116

9 319

6 427

7 080

316

1 446

17 815

16 791

18 974

17 890

882

9 849

800

7 888

Total

209 887

197 352

53 269

156 618

144 098

(1) 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.

(2) Including appropriations cancelled and those which have not been carried over or transferred in 2000 and 2001.
(3) Budget commitments in respect of the networks are not included unless they take the form of a programme with annual tranches

(EUR 15 million).

Legal commitments not followed up by a budget commitment total EUR 144 098 million and correspond
to the difference between the value of the programmes adopted by the Commission at 31 December 2001
and the amount of budget commitments entered into in respect of these programmes in 2000 and 2001.

Cohesion Fund

(EUR million)

Total allocation 2000(cid:151)2006 (*)

Budget commitments

Maximum potential commitments

18 993

5 371

13 622

(*) Under the ceiling for the Cohesion Fund in the financial perspective in force at 31.12.2001.

ISPA

(EUR million)

contribution to projects adopted by the
Commission in 2000 and 2001

Budget commitments

Maximum potential commitments

3 938

2 107

1 831

POINT 3: EAGGF GUARANTEE

3.1. Expenditure between 16 October 2001 and 31 December 2001

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 2000 and 15 October 2001,
provided that the accounting officer was notified of the commitment and authorisation by 31 January
2002. Payments made by Member States between 16 October and 31 December 2001 are included in the
off-balance-sheet commitments.

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3.2. Clearance of accounts

liabilities

Potential
clearance procedures. The
determination of the final amount of the liability and the year in which it will be charged to the budget
will depend on the length of the procedure before the Court of Justice.

connected with the

the Member States

towards

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 2001 (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 2001 the amount paid out totalled EUR 13 770 million (EUR
13 736 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 19 363 million paid out up to 31 December
2001, EUR 5 593 million has already been repaid.

The loans granted by the EIB from its own resources to third countries are covered by the Community
budget guarantee as follows:

31.12.2001

31.12.2000

(EUR million)

65 % guarantee

70 % guarantee

75 % guarantee

100 % guarantee

3 560

5 088

5 441

5 274

Total

19 363

2 916

7 320

1 465

11 018

22 719

Third-party guarantees have been obtained for the loans granted by the EIB covered by the Community
budget guarantee (EUR 19 363 million).

4.2. Signed by the EIF

At 31 December 2001 the EIF had signed guarantees totalling EUR 2 789,6 million; this represents a
maximum potential risk of EUR 836,9 million for the European Community. As the Community
contributes a total of EUR 600 million to the capital of the EIF, the latter might, in the worst possible
scenario, have to repay EUR 2 236,9 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).

4.3. Loans granted under borrowing and lending activities

The Community has received guarantees 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:

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Guarantees by Member States

Guarantees by third countries

Banks or long-term credit institutions

Loans to Member States

(EUR)

621 648

40 000 00

61 438 292

18 898 932

Total

120 958 872

The Community has not received third-party guarantees for loans granted under the financial assistance
scheme. However, these loans, totalling EUR 1 614 million, are guaranteed by the Guarantee Fund.

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

The total for rented buildings breaks down as follows:

Institution

Commission

OPOCE

Council

Parliament

Court of Justice

ESC

Total

(EUR million)

Amount

687

77

36

24

2

6

832

The Commission figure includes property tax of EUR 5,9 billion.

In accordance with the framework contract relating to the construction of one or more extensions to the
building of the Court of Auditors, signed on 15 December 1999, the Luxembourg State undertakes to
grant the Court a building lease on the land for the first extension at the price of EUR 1 (one) for a
period not exceeding 49 years. Any further building leases on other land needed for the other extensions
must not exceed the expiry date of the building lease granted for the first extension.

The Luxembourg State also undertakes to sell the land at any time at the market rate determined by a
joint expert opinion.

For its part, the Court undertakes to do all it can to purchase the land from the Luxembourg State. It will
ask the budgetary authority for the necessary funds.

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Because of an administrative delay, the Luxembourg State has not yet followed up its commitments of
principle.

POINT 8: 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:

(EUR million)

EBRD

Total capital EBRD

Commission subscription

Capital

Paid-in

Callable

Capital

Paid-in

Callable

20 000

5 250

14 750

600

157,5

442,5

(EUR million)

EIF

Total capital EIF

Commission subscription

2 000

400

1 600

600

120

480

POINT 9: OTHER POTENTIAL COMMITMENTS

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.

However, this position was reversed as a result of legal procedures brought by the owners of some of the
buildings occupied by the Commission. The Commission might therefore have to pay this tax.

POINT 10: 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 cleaning up of the Berlaymont (removal of asbestos) at a total

cost of EUR 89 million;

(cid:151) As soon as the new Berlaymont building was available, the European Community would reimburse
the 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);

(cid:151) The investment costs are 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.

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The Commission is now seeking to update the 1997 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.

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 setting a firm maximum price for
the Commission to pay and a firm date for the building’s return to service. The figure of EUR 374 million
could be increased in line with the updating of the programme of requirements laid down for the
Berlaymont building in 1997.

POINT 11: FINES

As the fines imposed by the Commission for infringement of competition rules are entered in the result
for the financial year, it has been decided, in accordance with the principle of prudence, that fines for
which an appeal has been lodged (1) should be included as a potential liability in the off-balance-sheet
commitments pending a decision by the Court of Justice. This potential debt will be maintained until a
decision which acquires the authority of a final decision. (see explanatory note to the balance sheet (cid:151)
assets VII b.4 (cid:151))

(EUR)

Year of decision

Amount covered by an appeal

Before 2001

2001

Debts and claims:

964 258 326

1 247 821 000

2 212 079 326

Total

The following table, classified by year of Commission decision, shows all the cases involving fines which
were still pending at 31 December 2001.

This means that:

1.

It does not show cases completely settled by that date.

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.

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.

The (cid:145)Miscellaneous(cid:146) heading contains a number of amounts which,
recovered or have not yet been recovered. They include:

for various reasons, cannot be

(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 2001 but not due until 2002, where the level is particularly high as most of the

decisions were taken in the final quarter of 2001.

(1) Even if the appeal for fines imposed in 2001 was made in 2002 before the closure of accounts.

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(EUR)

Year of decision

Number of
companies
involved

Total fines initially imposed

Appeals pending against Commission decision

No payment (with bank
guarantee)

With payment (provisional)

No appeal (i.e.
definitive payment)

Miscellaneous

1987

1992

1994

1995

1997

1998

1999

2000

2001

2

2

1

1

44

24

43

7

1

1

38

35

11

10

24

24

63

60

410 000

410 000

1 000 000

1 000 000

(2)

(2)

(1)

(1)

400 000

400 000

1 000 000

(1)

(1)

(1)

(no 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 in part)

(6+1 in part)

509 910 000 (35)

409 702 500

(20 + 2 parciais)

112 350 000 (11)

87 250 000

107 950 000 (10)

87 250 000

(8)

(8)

63 557 500

(7+2 parciais)

20 700 000

20 700 000

(2)

(2)

232 932 000 (24)

148 928 000 (19 + 1)

84 004 000

(4+1 in part)

232 932 000 (24)

148 928 000 (19 + 1)

84 004 000

(4 + 1 in part)

36 650 000

(6)

4 400 000

(1)

1 986 869 000 (63)

30 960 000

1 949 743 000 (63)

30 960 000

(1)

(1)

112 635 000

(5) 37 126 000

(3) 1 806 148 000 (54)

112 635 000

(5)

1 806 148 000 (54)

Total
Decisions notified

227

3 276 967 000 (227)

1 057 909 911

276 775 089

40 728 000

(7) 1 901 554 000 (69)

(119 + 4 in part)

(28 + 4 in part)

164

2 914 001 326 (167)

731 625 500

338 567 826

1 843 808 000 (62)

(73 + 3 in part)

(26 +3 in part)

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

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POINT 12: FRAUD AND IRREGULARITIES

Structural operations:

The table below is based on the formal reports submitted by the Member States in accordance with
Regulation (EC) No 1681/94, with amounts being broken down by Member State. The tables show the
difference between amounts identified by the Member States as still to be recovered (calculated on the
basis of established entitlements or estimates) and amounts already recovered or declared irrecoverable.

Potential assets linked to fraud and irregularities

Cases reported in accordance with Regulations (EC) No 1681/94 and (EC) No
1831/94 (Structural operations)

Member State

Balance to be recovered at 31.12.2001

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

(EUR thousand)

845

611

66 581

33 085

70 702

19 930

6 132

134 219

0

1 311

102

22 901

1 184

938

82 807

441 348

N.B. Where these amounts are actually recovered,

they may be reprogrammed and used to finance other projects under a

programme not yet completed.

The figures given in this table represent a theoretical maximum rather than the amounts which will
actually be made available to the Community budget, for the following reasons:

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

promptly).

(cid:151) Although Member States must inform the Commission of the likelihood of recovery, it is impossible
to determine exactly what proportion of the amounts still to be recovered will actually be recovered.
National laws sometimes provide for a 30-year limitation period, which may well make the national
authorities think twice about formally writing off the debt even if the chances of recovery are only
theoretical. For structural operations, Member States must now send the Commission once a year a
statement of the amounts awaiting recovery (Article 8 of Regulation (EC) No 438/2001) to give a
better picture of the actual situation.

(cid:151) Even if the Member State concerned launches recovery proceedings in time, a positive outcome is not

guaranteed. This is particularly true where recovery orders are contested in the courts.

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(cid:151) Individual projects are co-financed as part of multiannual programmes. As long as a multiannual
it is impossible to put an exact figure on the amounts to be
programme has not been closed,
recovered because the sums involved in irregularities may, in certain circumstances, be reallocated to
other,
in particular final payments, can
sometimes be used as a means of adjusting expenditure. The figures in these tables are provisional
figures based on the reports received and processed up to the end of March 2002. These figures may
therefore be changed in line with further reports arriving late.

legitimate projects and because payment by instalments,

The prospects of recovery in individual cases cannot be assessed with sufficient accuracy from the
information forwarded by the Member States. The Commission will be able to draw conclusions, probably
from next year onwards, after closure of the programmes for the period 1994-1999.

On the date when the revenue and expenditure account was drawn up, the annual report on the fight
against fraud for 2001 had not yet been adopted.

Agriculture (cid:151) EAGGF Guarantee:

As regards entitlements resulting from the establishment of fraud and irregularities involving EAGGF
Guarantee reported by the paying agencies in accordance with Regulation (EC) No 595/91, EUR 1 952,6
million has been entered as amounts receivable from Member States on the assets side of
the
balance-sheet. Notification of this information has been made obligatory for 2001. This explains the
considerable difference between the statement for 2000 (EUR 0,97 million) and that for 2001.

The Member States must also report cases of fraud and irregularities to the Commission. However, the
figures available when the accounts closed did not reveal any potential entitlements apart from those
already entered on the assets side of the balance sheet. In accordance with the principle of prudence, no
potential entitlements have been entered in the off-balance-sheet commitments.

POINT 13: AGRICULTURAL STOCKS

The situation as regards stocks was carried forward to 30 September 2001 and the additional depreciation
entered.

The expected selling prices for products from public stocks might change in line with the market
situation. The situation update of market prices in February 2002 shows a potential gain of EUR 148,72
million compared with the year-end.

The expected development of cereal prices accounts for 56,5 % of the total increase. The partial recovery
of the beef market accounts for 30,7 % of the increase. These two sectors make up 87,2 % of the potential
gain.

At 30 September 2001, there was a net potential gain of EUR 148,72 million for the disposal of
agricultural stocks.

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

AT 30. September 2001

Quantity (tonnes)

Book value (EUR million)

Potential sales value
(EUR million) (b)

Potential gains/losses
(EUR million) (c)

Product

(1)

Common wheat, for bread

Durum wheat

Barley

Rye

Maize

Sorghum

Rice

Olive oil

Public alcohol (a)

Mixed alcohol (a)

Butter

Skimmed milk powder

Beef/carcasses

Boned (boneless) beef

Equivalent carcasses

(2)

665 936

2 210 293

3 791 720

11 669

5 499

Cereals (cid:151) Total

6 685 117

619 792

6 136

1 785 281

463 581

Alcohol (cid:151) Total

2 248 862

34 109

Milk Products (cid:151) Total

34 109

165 054

45 841

67 413

Beef (cid:151) Total

232 467

GRAND TOTAL

(3)

67,76

223,06

266,92

1,09

0,49

559,32

103,75

7,76

21,08

5,91

26,99

43,33

0,00

43,33

165,40

77,53

242,93

984,08

(4)

82,31

0,00

260,81

298,41

1,25

0,59

643,37

104,43

8,09

19,64

5,10

24,74

63,78

0,00

63,78

212,75

75,64

(5)

14,55

0,00

37,75

31,49

0,16

0,10

84,05

0,68

0,33

ﬂ1,44

ﬂ0,81

ﬂ2,25

20,45

0,00

20,45

47,35

ﬂ1,89

288,39

1 132,80

45,46

148,72

(a) Hectolitres of alcohol.
(b) expected selling prices assumed in the situation update of February 2002 at the budgetary rate assumed for 2002 (EUR = USD 0,89).
(c)

(cid:145)+(cid:146) = gain; (cid:145)ﬂ(cid:146) = loss.