Definitive annual accounts of the European Communities — Financial year 2002 — Volume I — Consolidated statements on budget implementation and consolidated financial statements
Date: 2003-11-28
Institutions: European Commission
Subjects: consolidated account, financial year, general budget (EU), implementation of the budget

28.11.2003

EN

Official Journal of the European Union

C 287/1

I

(Information)

COMMISSION

DEFINITIVE ANNUAL ACCOUNTS OF THE EUROPEAN COMMUNITIES

FINANCIAL YEAR 2002

VOLUME I

CONSOLIDATED STATEMENTS ON BUDGET IMPLEMENTATION AND CONSOLIDATED FINANCIAL
STATEMENTS

(2003/C 287/01)

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

2002 budget outturn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consolidated summary of the implementation of general budget — revenue

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

Comparison of the budget implementation 2002 and 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consolidated summary of 2002 budget implementation — expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Changes in and composition of appropriations

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

— Implementation of appropriations

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

— Implementation of appropriations by type of appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

— Outstanding commitments

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

Table 1: Comparison of budget implementation for 2002 and 2001

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

Table 2: Implementation of commitment and payment appropriations by institution

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

Table 3: Composition and changes in commitment and payment appropriations

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

Table 4: Implementation of commitment appropriations for the year

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

Table 5: Implementation of payment appropriations for the year

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

Table 6: Breakdown of commitments outstanding by year of origin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

3

4

5

6

9

11

11

12

13

14

15

17

18

24

28

32

C 287/2

EN

Official Journal of the European Union

28.11.2003

Chapter II: Consolidated financial statements of the European Communities: Balance sheet

. . . . . . . . .

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

Page

36

39

46

60

93

28.11.2003

EN

Official Journal of the European Union

C 287/3

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. 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 (1) and OECD.

A number of decisions taken in 2002 will place the Communities in the forefront of the international
movement towards modernisation of the accounts from 2005.

The new Financial Regulation (2) lays down the broad outlines of the new accounting framework for the
European Communities from 2005. The transitional provisions of the Financial Regulation include the
general rule that the provisions of Title VII of part one — Accounting — shall apply gradually depending
on technical possibilities in order to be fully effective for the budgetary year 2005. This gradual
application relates in particular to the new principles governing the institutions' accounts.

A dual system will be introduced on this date. While the budget accounts will still be subject to the cash
principle, the general accounts will be fully fledged accrual accounts from 2005.

The Commission communication of 17 December 2002 on the modernisation of the accounting system
sets out the measures, timetable and resources needed for the reform of the accounts. A new accounting
framework will be drawn up. The rules and methods applicable will be based on internationally accepted
standards for the public sector — the IPSAS standards — and, for accounting transactions which are not
yet covered, on the IAS standards. They will be subject to the opinion of an accounting standards
committee providing independent professional guidance. The critical event for each transaction will be
defined and the information architecture will be reviewed to ensure that each accounting event is fully
registered at source. The financial statements can then be produced automatically. Each DG's internal
control will be extended to the accounting aspects. Finally, the scope of consolidation will be extended.

However,
the Commission has anticipated this reform and already introduced elements of accrual
accounting in the presentation of the financial statements in recent years, without yet being able to apply
the corresponding standards in full.

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.

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.

This approach was continued more intensely in 2002. The presentation of the annual accounts and the
explanatory notes have been supplemented, new balance-sheet and off-balance-sheet items have been
included, the valuation of the shareholding in the EIF has been brought into line with IPSAS standards
and the consolidation procedures have been improved.

(1) International Federation of Accountants.
(2) OJ L 248, 16.9.2002.

C 287/4

EN

Official Journal of the European Union

28.11.2003

STRUCTURE OF THE ACCOUNTS

1. The consolidated annual accounts are drawn up in accordance with Article 121 of the Financial

Regulation of 25 June 2002 applicable to the general budget of the European Communities.

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 three volumes:

Volume I

— Consolidated statements on budget

implementation and consolidated financial

statements

Volume II — Part I:

Commission — Budget implementation statements

— Part II:

Commission and Euratom Supply Agency — Financial statements

Volume III — 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

The annual accounts now comprise three volumes.
In accordance with Article 122 of the new
Financial Regulation, the report on budgetary and financial management during the year no longer
forms part of the annual accounts as in the past, but accompanies the annual accounts.

Under the transitional provisions of the new Financial Regulation, for accounts relating to financial
years prior to 2005, the Commission accounting officer must, in accordance with Article 129(2) and
Article 181(2) of the Financial Regulation, consolidate the definitive accounts. Then the Commission
must,
in accordance with Article 129(3) and Article 181(2) approve them and send them to the
European Parliament and the Court of Auditors by 15 October of the following year.

The final accounts will be published in the Official Journal of the European Union together with the
statement of assurance given by the Court of Auditors by 30 November 2003 in accordance with
Articles 129 and 181 of the Financial Regulation.

28.11.2003

EN

Official Journal of the European Union

C 287/5

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

CHAPTER I

2002 BUDGET OUTTURN

The EFTA-EEA outturn is shown under heading IV.C.1 on the liabilities side of the consolidated balance
sheet.

The outturn of the budget for the European Community is shown under heading I.A.1 on the liabilities
side of the consolidated balance sheet.

An explanation of the EFTA-EEA regime can be found in the explanatory notes, Annex 2.

EFTA-EEA

European
Communities

Total

EUR

REVENUE FOR YEAR

94 962 082,00

95 339 442 563,45

95 434 404 645,45

Payments against appropriations for the year

–86 723 282,10

–83 684 043 337,13

–83 770 766 619,23

Appropriations carried over to 2003

–4 846 976 388,84

–4 846 976 388,84

EFTA-EEA appropriations carried over from
2001

–508 443,04

–508 443,04

CANCELLATION OF APPROPS CARRIED OVER
FROM 2001 AND NOT USED IN 2002

508 443,04

857 875 475,05

858 383 918,09

EXCHANGE DIFFERENCES FOR THE YEAR

–252 816 324,19

–252 816 324,19

Balance for the year

8 238 799,90

7 413 481 988,34

7 421 720 788,24

C 287/6

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/7

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C 287/8

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/9

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C 287/10

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/11

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C 287/12

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/13

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C 287/14

EN

Official Journal of the European Union

28.11.2003

4. CONSOLIDATED SUMMARY OF COMMITMENTS OUTSTANDING

Non-diff. approps

Diff. approps

Total

(EUR)

Commitments carried over from previous year

1 061 754 033,45

86 763 728 466,37

87 825 482 499,82

Changes during the year

Decommitments

Revaluations

Payments

Cancellations

–8 680 061,51

–1 625 563 863,99

–1 634 243 925,50

–7 588,32

–152 899,93

–160 488,25

951 637 565,65

28 789 448 268,78

29 741 085 834,43

98 883 127,73

98 883 127,73

Commitments carried over still outstanding at year end

2 545 690,24

56 348 563 433,67

56 351 109 123,91

Commitments for the year

48 659 693 254,65

50 215 004 052,16

98 874 697 306,81

Payments

47 950 971 583,26

7 452 411 889,18

55 403 383 472,44

Cancellation of commitments which cannot be carried over

4 902 274,80

0,00

4 902 274,80

Commitments for the year still outstanding

703 819 396,59

42 762 592 162,98

43 466 411 559,57

Total commitments outstanding at year-end

706 365 086,83

99 111 155 596,65

99 817 520 683,48

28.11.2003

EN

Official Journal of the European Union

C 287/15

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C 287/16

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/17

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7
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0
6
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9
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9
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4
5

%
9
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7
6
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9
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%
7
4
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6
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6
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9
9
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9

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7
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5
5
3
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,

6
4
1
5
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4
6
9

%
9
9
7
9

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6
7
4
3
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6
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2
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8

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8
8
7
6
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5
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3
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4
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6
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7
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7
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8
8
6
6
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2
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8

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7
8
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2
6
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9
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8

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7
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7
6
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5
5
3
6
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7

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6
7
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3
9
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3
2

,

7
6
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7
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4
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7
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8
6
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7
8
8
9

,

1
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6
6
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3
7
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7
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7
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6
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4
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8
7
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1

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,

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5
7
1
7
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3
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,

0
0
9
9
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9
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0
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9
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7
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7
9
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4
9
6
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,

,

9
9
3
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6
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7
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3
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1

,

0
0
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,

8
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,

1
9
8
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6
6
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6
6
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8
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6
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5
6
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,

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4
4
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8
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8
9
9
6
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9
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9
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,

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6
7
8
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8
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3
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3
5
6
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5
7
5
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8
5
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,

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

,

6
9
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6
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,

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6
7
8
1
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,

3
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3
3
4
0
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2
2
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,

7
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n
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6
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8
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,

3
4
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,

8
9
7
1
3
1
8
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,

5
7
2
2
3
7
7
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1

%
8
9
4

,

,

5
0
4
9
9
6
5
7
7

,

7
5
1
5
9
5
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0
1

,

8
4
2
4
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1
5
7
6

%
8
4
3
9

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2
4
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9
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,

6
4
1
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7
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5
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4
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3
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,

2
1
4
4
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%
4
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,

0
9
5
4
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9
9
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4
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,

6
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7
7
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,

8
8
7
6
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6
9
5
6
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6
6
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,

6
7
7
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%
9
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6
9
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7
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9
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7
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,

3
1
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7
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8
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3

,

3
5
5
7
8
1
9
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,

0
6
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7
8
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3

%
8
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8

,

,

7
2
5
5
5
6
7
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4
4

,

5
8
4
2
0
2
7
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1

,

6
6
2
7
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3
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,

6
7
7
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2
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3
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8

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7
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,

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2
2
1
9
7
6
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9
4

,

0
4
3
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0
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3
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%
7
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,

7
8
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4
4
1
5
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5
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1

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9
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4
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1

,

3
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6
6
6
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0
7
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l
a
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5
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2
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0
0
0

,

,

3
9
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7
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3
5

,

2
2
9
7
5
6
2
1

%
7
1
0
1

,

,

8
4
6
7
7
9
3
4

0
0
0

,

,

8
4
6
7
7
9
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%
5
6
5
8

,

,

4
8
4
3
6
2
0
7
3

0
0
0

,

,

4
5
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6
6
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4

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3
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4

n
a
m
s
d
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b
m
O

C 287/18

EN

Official Journal of the European Union

28.11.2003

:

3

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EN

Official Journal of the European Union

C 287/19

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C 287/20

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/21

R
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C 287/22

EN

Official Journal of the European Union

28.11.2003

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EN

Official Journal of the European Union

C 287/23

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4
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9
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4
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1

,

%
6
0
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,

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0
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,

%
8
9
6

,

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6
1
3

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4
5
5

,

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1
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,

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8
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9
6
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%
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9
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,

,

2
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4
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7
9
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8
9
7
8
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%
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6
9

,

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9
5
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8
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,

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3
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7
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6

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8
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6
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8
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3
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7
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6
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8
8
9
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6
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7
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6
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9
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8
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7
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7
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3
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8
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6
9
9
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7
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8
8

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6
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0
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5
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1
6
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7
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4
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,

9
4
7
1
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9
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6
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6

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2
2
3
4
8
4
4
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6

,

7
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6
6
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6
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1

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2
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0
5

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9
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1

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6
4
6
7
1
1

0
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,

,

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8
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8
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3
6
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7
4
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9
0
0
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,

6
8
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9
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%
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%
6
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%
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7
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1

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,

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6
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5
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9
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7
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2

,

5
4
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0
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4
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8
8
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9
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6
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6

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3
8
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2
3
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7

,

7
4
3
1
6
6
4
2

,

9
1
1
9
4
0
3

0
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1
3
9
6
9
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8
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0
6
4
7
3
3
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9
8
4
7
2
4
9
1

,

4
7
2
1
2
6
0
6
6
4
5
1

%
8
3
6

,

%
6
5
4

,

%
8
0
8

,

,

0
0
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0
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7
1
2

,

0
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7
0
3

,

9
6
6
6
4
4
2
7
2
7
7

%
7
6
9
3

,

,

0
0
0
0
0
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8
4
7
8

,

0
0
0
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8
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7
8

0
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0
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0
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0
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,

1
2
4
4
1
4
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6
0
7
4
1

%
1
5
0
1

,

,

0
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0
0
0
5
4
2
8
7
9
1

,

0
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8
7
9
1

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4

0
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5
8
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,

6
6
6
3
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%
7
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0
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5
3
0
2
6
1
6
1

,

5
0
7
2
5
1
5
8
5
4
8
4

%
0
3
0
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,

,

5
3
0
2
6
6
0
3
4
5
2
3

,

0
0
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2
3

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5
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,

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1
3
3
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1

0
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,

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5
4
4
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7
4
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2

,

8
8
5
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9

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8
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6

0
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,

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8
2
3
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7
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1
3
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6
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0
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8
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6
6
6
9
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,

5
3
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5
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0
2
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1

,

0
0
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1
0
4

,

6
6
3
6
4
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,

3
7
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6
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0
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7
2
7
9
2
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0
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,

2
4
3
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,

6
4
6
0
7
0
7
6
2

,

7
0
4
5
3
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%
0
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%
3
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0
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7
2
7
9
2
9

0
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6
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7
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,

7
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1
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,

2
3
6
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6

,

6
3
3
1
4
3
7
9
9

,

3
7
3
0
7
1
5
9
8

%
2
7
2

,

%
8
0
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%
0
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,

%
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0
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6
6
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5
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0
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2

,

4
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,

0
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6
2
6
3
7
1

,

7
2
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1
8
9
4
4
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1

%
2
4
8
1

,

,

3
7
0
2
6
6
0
1
8
1

,

0
5
2
1
3
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0
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4
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2
4
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3
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5
3

,

9
7
9
1
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6

,

0
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5
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7
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3

0
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3
5
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3
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6
7
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4

,

3
3
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1

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6
4
5
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4
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4

,

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8
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8
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9
7
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0
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2

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0
9
8
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6
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,

9
0
5
8
7
8
4
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7
5
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2
7
0
5
4
3
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3

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9
3
0
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7
7
6
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6

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1
9
7
0
4
2
1
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3

,

7
6
2
9
0
8
6
9
6
7

,

1
8
9
9
1
7
8
3
0
6
5

%
0
0
0
0
1

,

,

0
0
0
0
0
1
7
9
1
6

,

0
0
0
0
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1
7
9
1
6

0
0
0

,

0
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0
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,

9
4
9
0
5
6
4
3
2

,

9
8
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C 287/32

EN

Official Journal of the European Union

28.11.2003

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EN

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C 287/33

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EN

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C 287/35

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C 287/36

EN

Official Journal of the European Union

28.11.2003

CONSOLIDATED FINANCIAL STATEMENTS OF THE EUROPEAN COMMUNITIES:

CHAPTER II

BALANCE SHEET

ASSETS

31.12.2002

31.12.2001

(EUR)

I.

II.

INITIAL COSTS

0,00

0,00

INTANGIBLE FIXED ASSETS

7 846 576,87

5 462 532,32

III.

TANGIBLE FIXED ASSETS

3 311 127 734,51

3 347 370 786,73

A. Land and buildings

1 401 405 844,93

1 479 717 856,26

B.

Plant, machinery and tools

37 234 380,92

40 553 958,74

C.

Furniture and vehicles

30 332 343,84

32 475 825,12

D. Computer hardware

79 951 512,20

71 783 580,88

E.

Finance leases and similar entitlements

1 666 588 220,28

1 653 072 875,62

F. Other tangible fixed assets

11 941 659,81

11 604 706,60

G.

Fixed assets under construction and prepayments

83 673 772,53

58 161 983,51

IV.

FINANCAL FIXED ASSETS

2 017 547 773,48

2 080 812 121,69

A.

Investments in related organisations

324 011 899,20

277 500 000,00

1.

Subscriptions and participations

324 011 899,20

277 500 000,00

2. Receivables

0,00

0,00

B. Other fixed financial assets

1 693 535 874,28

1 803 312 121,69

1.

Subscriptions and participations

42 045 810,97

22 879 226,68

2. Receivables

0,00

0,00

3. Guarantees and advances granted

1 651 490 063,31

1 780 432 895,01

4. Other

0,00

0,00

V.

LONG-TERM ASSETS

21 624 361 525,95

17 594 861 536,78

A. Loans granted from the budget

627 217 512,42

679 249 872,64

B.

Loans granted from borrowed funds

1 394 599 344,04

1 499 958 872,14

C. Other long-term assets

19 602 544 669,49

15 415 652 792,00

VI.

STOCKS

76 002 255,83

77 643 372,82

A. Office supplies and other consumables

14 088 330,78

14 352 646,78

B.

Scientific equipment

61 913 925,05

63 266 912,48

C.

Publications Office stocks

0,00

23 813,56

28.11.2003

EN

Official Journal of the European Union

C 287/37

31.12.2002

31.12.2001

(EUR)

VII.

SHORT-TERM ASSETS

6 923 935 986,65

5 848 449 099,10

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

163 026 211,05

271 250 425,49

1.

Loans granted from the budget

27 663 796,05

16 222 248,49

2.

Loans granted from borrowed funds

115 000 000,00

235 000 000,00

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

20 362 415,00

20 028 177,00

B. Current assets

6 752 353 393,13

5 567 336 187,05

1. Advances paid to Member States

355 000 000,00

0,00

2. Amounts owed by Member States

2 078 454 951,07

1 442 840 826,65

(a) EAGGF Guarantee

1 349 977 685,84

681 394 524,99

(b) VAT paid and recoverable from Member

States

37 137 312,19

38 590 776,31

(c) Own resources

660 833 981,90

712 386 135,52

(d) Other receivables from Member States

30 505 971,14

10 469 389,83

3. Amounts owed by Community institutions and

bodies

4.

Sundry debtors

C.

Sundry receivables

10 846 237,86

4 568 651,20

4 308 052 204,20

4 119 926 709,20

8 556 382,47

9 862 486,56

1. Amounts owed by staff

8 351 354,68

9 680 494,77

2. Other

VIII. CASH INVESTMENTS

IX. DISPOSABLE ASSETS

205 027,79

181 991,79

127 326 430,17

122 135 603,20

17 393 343 907,54

21 270 072 904,56

X.

TRANSITIONAL ACCOUNTS

91 060 348,71

163 289 556,93

Total

51 572 552 539,71

50 510 097 514,13

C 287/38

EN

Official Journal of the European Union

28.11.2003

LIABILITIES

31.12.2002

31.12.2001

(EUR)

I.

OWN CAPITAL

17 017 150 640,67

23 296 299 646,95

A. Economic outturn for the year

8 682 526 637,61

17 140 984 720,10

1. Budget outturn

7 413 481 988,34

15 002 522 103,55

2. Result of adjustments

1 268 832 829,48

2 138 390 842,73

3. Result of borrowing and lending activities

211 819,79

71 773,82

B. Outturn carried over from previous financial years:

8 275 052 504,67

6 095 767 613,11

Result of adjustments

8 275 052 504,67

6 095 767 613,11

C. Reserves

59 571 498,39

59 547 313,74

1. Revaluation reserve

57 124 663,00

57 124 663,00

2. Reserve for borrowing and lending activities

2 446 835,39

2 422 650,74

II.

PROVISIONS FOR RISKS AND CHARGES

22 434 703 135,72

17 266 328 288,63

A. Provisions for major repairs and maintenance

0,00

0,00

B.

Provisions for risks and charges

22 434 703 135,72

17 266 328 288,63

III.

LONG-TERM LIABILITIES

2 686 179 688,07

2 977 145 074,80

A. Loans raised

1 338 678 708,69

1 427 898 931,80

B. Other long-term debts

1 347 500 979,38

1 549 246 143,00

IV.

SHORT-TERM LIABILITIES

8 719 619 085,58

6 391 750 835,17

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

225 228 007,01

360 876 516,01

B. Other short-term financial liabilities

3 467 490 712,21

3 714 191 827,75

C. Current liabilities

5 010 415 544,67

2 300 706 758,74

1. Member States and EFTA countries

38 535 782,52

75 877 523,34

2. Community institutions and bodies

16 412 388,90

28 574 127,23

3.

Payment appropriations to be carried over

4 846 976 388,84

2 089 687 959,54

4.

Sundry creditors

108 490 984,41

106 567 148,63

D. Other liabilities

16 484 821,69

15 975 732,67

V.

TRANSITIONAL ACCOUNTS

714 899 989,67

578 573 668,58

Total

51 572 552 539,71

50 510 097 514,13

28.11.2003

EN

Official Journal of the European Union

C 287/39

CHAPTER III

ANNEX 1

ACCOUNTING PRINCIPLES, RULES AND METHODS

ACCOUNTING PRINCIPLES

1.

Legal provisions

The accounts are kept in accordance with Council Regulation (EC, Euratom) No 1605/2002 of 25
June 2002 on the Financial Regulation applicable to the general budget of
the European
Communities and Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002
laying down detailed rules for the implementation of this Financial Regulation. The annual accounts
for 2002 are the first drawn up in accordance with the new Financial Regulation, on the basis of
the transitional provisions mentioned below.

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
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.

The new Financial Regulation

The new Financial Regulation adopted by the Council on 25 June 2002 (OJ L 248 of 16 September
2002, p. 1, with a corrigendum in OJ L 25 of 30 January 2003, p. 43) brings together the
provisions on the presentation of accounts and accounting in Title VII of Part One.

In theory, the new Financial Regulation is applicable from 1 January 2003, but Article 181 contains
a number of transitional provisions, some of which relate to the presentation of the accounts.

This is particularly the case with the timetable for the presentation of accounts which will be shifted
forward by about one month from 2005 onwards to give the discharge authority the same amount
of time for its deliberations. Article 128 thus stipulates that, starting with the accounts for 2005,
the Commission's accounting officer must submit the consolidated provisional accounts by 31
March of the following year, on the basis of the provisional accounts which each institution and
each agency have sent by 1 March. These accounts are sent to the Court of Auditors which may
make its observations by 15 June (Article 129). On the basis of these observations, the Commission
adopts the final consolidated accounts by 31 July and they are then published by 31 October
together with the Court of Auditors' statement of assurance.

The transitional provisions lay down the general rule that the provisions of Title VII of Part One
shall apply gradually depending on technical possibilities in order to be fully effective for the
budgetary year 2005. This gradual application relates in particular to the new principles governing
the institutions' accounts.

Under the transitional provisions of the new Financial Regulation, for accounts relating to financial
years prior to 2005, the Commission accounting officer must, in accordance with Article 129(2)
and Article 181(2) of
the Financial Regulation, consolidate the definitive accounts. Then the
Commission must, in accordance with Article 129(3) and Article 181(2) approve them and send
them to the European Parliament and the Court of Auditors by 15 October of the following year.

The definitive accounts for 2002 are presented in line with this distinction: Volume I contains the
definitive consolidated accounts, Volume II the Commission's definitive accounts and Volume III the
definitive accounts of the other institutions and bodies.

C 287/40

EN

Official Journal of the European Union

28.11.2003

3.

Accounting principles

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.

If they are to present a true and fair view, 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.

The accounting system of
accounts. These accounts shall be kept in euro on the basis of the calendar year.

the European institutions comprises general accounts and budget

The budget accounts give a detailed picture of the implementation of the budget. They are based on
the modified cash accounting principle (1).

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.

Article 124 of the Financial Regulation sets out the accounting principles for drawing up the
financial statements:

— going concern basis;

— consistent accounting methods;

— comparability of information;

— materiality;

— no netting;

— reality over appearance;

— accrual-based accounting;

— prudence.

However, the transitional provisions of the Financial Regulation indicate that these principles will
apply gradually depending on technical possibilities in order to be fully effective for the budgetary
year 2005.

For example, the financial statements for 2002 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. The financial
statements will gradually evolve so that the principle of accrual-based accounting will take full effect
from 2005.

ACCOUNTING RULES AND METHODS

1.

Bases for conversion

1.1. Accounts are kept in euros.

(1) This differs from cash-based accounting because of elements such as carryovers and the establishment of

entitlements.

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1.2.

Except for the headings set out below, assets and liabilities are converted into euros on the basis of
the conversion rates applying on 31 December 2002. Conversion rates for the main currencies at
31 December 2002:

1 euro
1 euro
1 euro
1 euro
1 euro

0,650500
7,428800
9,152800
1,048700
124,390000

GBP
DKK
SEK
USD
JPY

Different conversion methods apply to the following headings:

— tangible and intangible assets, which retain their value in euros at the rate that applied when

they were purchased;

— commitments outstanding, some of which are commitments in national currencies converted
in euros of

the monthly accounting rates for December;

the total amount

into euros at
commitments outstanding cannot be subsequently revalued;

— pre-financing 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;

— the transitional accounts which retain their value in euros at the accounting rate that applied at

the time of the accounting operation;

1.3. 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:

— cash assets: the contra-entry for the positive and negative exchange differences relating to cash

assets is recorded in the profit and loss accounts;

— 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;

1.4. Revenue (and expenditure) in other currencies is converted using a monthly rate.

2.

Revenue

2.1. 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.

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

3.

Expenditure

3.1.

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.

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3.2.

the year's appropriations for payments means payments for which
Payments made against
authorisation reaches the Financial Controller by 31 December and which are made by the
accounting officer by 15 January of the following year.

In the case of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund,
the payments are those effected by the Member States between 16 October 2001 and 15 October
2002, provided that the accounting officer was notified of the commitment and authorisation by 31
January 2003. EAGGF guarantee expenditure may be subject to a clearance decision following
controls in the Member States.

4.

Economic outturn for the year

The economic outturn shows the result of the Communities' activities by applying a number of
elements of the accrual accounting principle. The explanatory notes specify which elements have
been taken into account.

The new Financial Regulation states that
the accrual accounting principle will be gradually
introduced by 2005. One of the objectives of the plan to modernise the accounts is the transition
from an accounting system based on the modified cash principle to an accounting system based on
the accrual principle.

The economic outturn consists of the budget outturn, the result of the adjustments and the result of
borrowing and lending activities.

4.1. 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. In accordance with Article 15 of
Regulation No 1150/2000 on own resources, this outturn represents the difference between:

— total revenue received for that year;

— and 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:

— 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,

— 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.

4.2. 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. These adjustments correct the items of capital spending and receipts
charged to expenditure and revenue in accordance with the cash-based principle and allow
non-budget expenditure and revenue to be entered in the accounts.

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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4.3. Result of borrowing and lending activities

Borrowing and lending activities are off-budget operations provided for in the Treaty. Pursuant to
the principle of budgetary equilibrium, the Community may not finance its activities by borrowing.

However, a number of provisions of the Treaties establishing the Communities have led to the
creation of various instruments authorising the Commission, on behalf of the Community, to
borrow on the financial markets to make loans in order to enable the final recipients to benefit
from the advantageous conditions which the Community can secure on these markets.

is mentioned separately as part of the economic
The result of ‘borrowing and lending activities'
outturn. The result is paid back to the general budget of the Communities. A reserve has also been
set up for future risks.

5.

Rules on valuation

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

5.1. Tangible and intangible fixed assets are valued at their acquisition price, with the exception of
assets produced by the European Communities, which are valued at their production cost, and
assets acquired free of charge are valued at their market value. Tangible and intangible fixed assets
are valued at their historic value converted into euros at the rate applying when they were
purchased. The book value of a fixed asset is equal to its acquisition price or production cost, plus
or minus revaluations, depreciation and other amounts written off.

Assets covered by finance leases are valued at the date of entry into force of the lease at the lower
of the following two values: the market value of the asset or the discounted value of the minimum
lease payments due,
in accordance with Article 21 of Regulation (EC) No 2909/2000 of 29
December 2000.

Except for land, assets under construction, pre-financing paid out and works of art, 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) at the following rates:

Depreciation rates

Type of asset

Straight line depreciation rate

Computer software

Computer hardware

Kitchens — Cafeterias – Nurseries

Small electrical equipment

Cash registers

Large kitchen equipment

Specialist furniture for kitchens, cafeterias

Specialist furniture for nurseries

25 %

25 %

25 %

25 %

12,50 %

12,50 %

25 %

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Type of asset

Straight line depreciation rate

Plant, machinery and tools

Telecommunication and audiovisual equipment

Telephone and fax machines

Headphones, earphones, microphones

Cameras

Videos

Video and dictating machines

Projectors (slides and overhead)

Photographic equipment

Projector screens

Televisions, radios, monitors (not incl. for computers)

Technical equipment

Printers, mail, security, building, tools

Measuring or laboratory equipment

Other plant, machinery and tools

Dismantlable shelving, partitions, false floors, false ceilings and wiring

Vehicle fleet

Furnished buildings

Unfurnished buildings

Land

5.2. Stocks:

25 %

25 %

25 %

25 %

25 %

25 %

25 %

25 %

25 %

25 %

12,50 %

25 %

12,50 %

25 %

25 %

10 %

4 %

n.a.

Office supplies and other consumer goods are valued at the price of the last supplies received.

Scientific equipment: 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.

Publications: stocks of publications are valued at the re-sale cost. The re-sale cost includes all direct
and indirect production costs. Production costs are purchase expenditures, conversion expenditures
and other costs.

5.3. 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.

5.4. 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
financial instruments which, according to IPSAS 15, must be valued at their correct level. Value
adjustments are calculated and entered in the accounts for this purpose. A value reduction is thus
applied for amounts considered irrecoverable.

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Two types of value reduction exist:

— 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);

— a flat-rate value reduction applied when the amount of the irrecoverable debt is not known.
Entitlements due for more than one year are written down by 20 %. A further cut of 20 % is
made for each additional year. After five years entitlements which have not yet been received
are thus completely written down.

5.5. 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.

5.6. 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.

6.

Pre-financing

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 2002 and which are included in the year's budget expenditure are entered on the
assets side of the balance sheet as short-term assets.

7.

Consolidation

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

the European Parliament,

the accounts of

the Council,

The method used is that of full consolidation.

Article 121 of the Financial Regulation provides for the consolidation of the institutions and certain
agencies set up in the Member States of the European Union. The scope of consolidation will be
extended in 2005 to the agencies mentioned in Article 185 of the Financial Regulation. An analysis
conducted as part of the modernisation of the Communities' accounting system, in particular after
the gradual introduction of IPSAS standards between now and 2005, will determine whether other
bodies and entities are to be consolidated. The issue of whether or not certain other entities are to
be consolidated will be referred, for an opinion, to the Accounting Standards Committee, a forum
of experts in public-sector accounts set up as part of the modernisation project.

Pending the entry in force of the Treaty of Nice on 1 February 2003, the Member States have
temporarily entrusted the European Commission with the management of the ECSC in liquidation.
As a result, the financial statements of the ECSC in liquidation were not consolidated at the end of
2002, but were annexed to the financial documents which the Commission draws up every year in
accordance with Article 275 of the EC Treaty and the Financial Regulation applicable to the general
budget 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

Unless otherwise stated, the following budgetary provisions refer to the new Financial Regulation adopted
by the Council on 25 June 2002 (OJ L 248, 16 September 2002, p. 1 and corrigendum OJ L 25, 30
January 2003, p. 43) which applies with effect from 1 January 2003. The explanations below refer as a
rule to this new Financial Regulation if the provisions are comparable to the old regulation. Where there
is a change, the regulation in force is mentioned. Where appropriate the new provision is also mentioned.

1.

BUDGETARY PRINCIPLES

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

— unity and budget accuracy: all Community expenditure and revenue must be incorporated in a

single budget document;

— universality: this principle comprises two rules:

— the rule of non-assignment, meaning that budget revenue must not be earmarked for

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

— the gross budget rule, meaning that revenue and expenditure are entered in full in the

budget without any adjustment against each other;

— annuality: the appropriations entered are authorised for a single year and must therefore be

used during that year;

— equilibrium: the revenue and expenditure shown in the budget must be in balance (estimated

revenue must equal payment appropriations);

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

— unit of account: the budget is drawn up and implemented in euros and the accounts are

presented in euros;

— sound financial management: budget appropriations are used in accordance with the principle of
sound financial management, namely in accordance with the principles of economy, efficiency
and effectiveness;

— transparency:

the budget

is established and implemented and the accounts presented in
compliance with the principle of transparency — the budget and amending budgets are
published in the Official Journal of the European Union.

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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.

3.

STRUCTURE OF THE ACCOUNTS

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

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

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

(a) Non-differentiated appropriations cover:

— all the administrative sections of the budget (Part A of the Commission Section and the

whole of every other section);

— EAGGF Guarantee appropriations of an annual nature;

— 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:

— commitment appropriations: cover the total cost of the legal obligations entered into for the

current financial year (1) for operations extending over a number of years (2).

— payment appropriations: cover expenditure arising from commitments entered into in the

current financial year and/or earlier financial years (3).

(1) For the Structural Funds: only the annual tranche is counted.
(2) Appropriations for commitment = commitment appropriations + non-differentiated appropriations.
(3) Appropriations for payment = payment appropriations + non-differentiated appropriations.

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4.

ORIGIN OF APPROPRIATIONS

The main source of appropriations is the EU budget for the current year. However, there are other
types of appropriation resulting from the provisions of the Financial Regulation. They come from
previous financial years or outside sources.

4.1.

Appropriations voted and changes to the initial budget

— Appropriations initially voted in the budget

— Transfers

Appropriations may be transferred between lines in accordance with the rules laid down in
Articles 22 to 24 of the Financial Regulation (1).

— Supplementary and/or amending budgets

The budget adopted may be amended or increased by an amending budget which changes the
allocation of appropriations without altering the total or by a supplementary budget which
increases the initial allocation. The rules are set out in Articles 37 and 38 of the Financial
Regulation.

— EFTA appropriations

The agreement on the European Economic Area provides for financial contribution by its
members to certain activities in the Community budget. The budget lines concerned and the
amounts projected are published in Annex III of the EU budget. The lines concerned are
increased by the EFTA contribution. Appropriations not used at the end of the year are
cancelled and returned to the EEA countries.

4.2.

Appropriations carried over from previous year

— Automatic carryovers

These are payment appropriations which may be carried over automatically for one financial
year only in accordance with Article 9(4) of the Financial Regulation.

— Appropriations carried over by decision of the institutions

The Commission may decide to carry over appropriations from the previous budget in one of
if the preparatory stages have been completed (Article 9(2)(a) of the Financial
two cases:
Regulation) or if
the legal base is adopted late (Article 9(2)(b)). Both commitment and
payment appropriations may be carried over (Article 9(3) of the Financial Regulation).

4.3.

Revenue from third parties and work for third parties

— Revenue from third parties

As with the EFTA appropriations, other countries have concluded agreements with the
European Union involving a financial contribution to Community activities. The amounts
received are considered to be revenue from third parties which is allocated to the budget lines
concerned (often in the field of research) and may be carried over without limit (Article 10
and Article 18(a) and (d) of the Financial Regulation).

— Work for third parties

As part of their research activities, the Community research centres may work for outside
bodies. (Article 161(2) of the Financial Regulation). Like the revenue from third parties, the
work for third parties is assigned to specific budget lines and may be carried over without
limit (Article 10 and Article 18(d) of the Financial Regulation).

(1) Regulation No 1605/2002 of 25 June 2002.

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4.4.

Appropriations for re-use

These appropriations arise from the refund of amounts paid in error. These amounts are assigned
to the budget line which incurred the initial expenditure. At present, these appropriations may be
carried over for a period of one year only (Article 27(2) of the 1977 Financial Regulation) (1).
From 2003, the new Financial Regulation converts them into assigned revenue (Article 10 and
Article 18(e),
(i), and (j) of the Financial Regulation), which may be carried over
without limit.

(f), (g),

(h),

4.5.

Appropriations made available again as a result of repayment of payments on account

These are Community funds which have been repaid by the beneficiaries. These amounts are
re-entered by a Commission decision (Article 7(7) of the 1977 Financial Regulation, Article 18(2)
of the Financial Regulation). The amounts entered must be used in the course of the financial year.
Repayments of payments on account will, from 1 January 2003, be entered as assigned revenue
(Article 10 and Article 18(2) of the Financial Regulation), which may be carried over without
limit.

4.6.

Commitment appropriations made available again as a result of decommitments

This involves the re-entry of commitment appropriations which have been decommitted. Amounts
are re-entered by way of exception if they are indispensable for completion of the programme
(Article 7(6) of the 1977 Financial Regulation; Article 157 of the Financial Regulation).

5.

COMPOSITION OF APPROPRIATIONS AVAILABLE:

— Final budget appropriations: initial budget + supplementary and amending budget + transfers +

EFTA contribution;

— Appropriations for the year: final appropriations + revenue from third parties (contributions by

third parties);

— Additional appropriations:

(contributions by third parties) +
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);

revenue from third parties
from the previous

— Total appropriations authorised: final budget appropriation + additional appropriations;

6.

BUDGET IMPLEMENTATION

Article 48(1) of the Financial Regulation states: ‘The Commission shall implement… the budget in
accordance with this Regulation, on its own responsibility and within the limits of
the
appropriations authorised.'.

Article 50 states that the Commission shall confer on the institutions the requisite powers for the
implementation of the sections of the budget relating to them.

6.1.

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 revenue established 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
established in the course of the year and amounts collected against entitlements still to be
recovered from previous years.

(1) Financial Regulation of 21 December 1977.

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6.2.

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.

6.2.1. Utilisation of appropriations:

— Appropriations for commitment: The appropriations authorised are available during the financial
year for entering into commitments. The EFTA contribution forms part of the appropriations
authorised. Their use is thus included in all the tables.

— Appropriations for payment: The appropriations authorised are available during the financial
the appropriations

for making payments. The EFTA contribution forms part of

year
authorised. Their use is thus included in all the tables.

6.2.2. Carryovers to the following year:

Appropriations for commitments:

Some types of appropriation which are not committed may be carried over automatically. This is
the case with revenue from third parties and appropriations for re-use (Article 10 of the Financial
Regulation). Carryovers may be authorised by the institutions:

— if most of the preparatory stages of the commitment procedure have been completed by 31

December (Article 9(2)(a) of the Financial Regulation); or

— if the legal base is adopted in the final quarter of the financial year (Article 9(2)(b) of the

Financial Regulation.

The budgetary authority must be notified of this decision (Article 9(5) of the Financial Regulation).

Appropriations for payments:

— non-differentiated appropriations: carryover is generally automatic if it is to cover outstanding

commitments (Article 9(4) of the Financial Regulation);

— differentiated appropriations: unused payment appropriations usually lapse; however, they may
be carried over by Commission decision if the payment appropriations for the following
financial year will not cover existing commitments or commitments linked to commitment
appropriations which have themselves been carried over
the Financial
Regulation).

(Article 9(3) of

6.2.3. Cancellation of appropriations:

Any appropriations for commitment and for payment not used and not carried over are cancelled
at the end of the year (Article 9(1) of the Financial Regulation).

7.

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.

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FINANCIAL PERSPECTIVE

The 2002 financial year was the third covered by the financial perspective 2000-2006, 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 overall ceiling on appropriations for commitments for 2002 comes to EUR 100 672 million,
equivalent to 1,10 % of GNP.

The corresponding ceiling on the appropriations for payments for EU-15 comes to EUR 100 078 million,
i.e. around 1,10 % of GNP.

The second half of the table sets out, for reference, the adjusted financial framework for EU-25 at 2004
prices.

The following table shows the adjusted financial perspective for EU-15 at 2002 prices and the adjusted
financial perspective for EU-25 at 2004 prices.

Current prices

2002 prices

2000

2001

2002

2003

2004

2005

2006

(EUR million)

Commitment appropriations: EU-15

93 792

97 189 100 672 100 190

99 042

98 133

97 311

1. Agriculture

2. Structural operations

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

41 738

44 530

46 587

46 449

45 377

44 497

44 209

32 678

32 720

33 638

33 308

32 998

32 735

31 955

6 031

4 627

4 638

906

6 272

4 735

4 776

916

6 558

4 873

5 012

676

6 676

4 884

5 119

426

6 793

4 895

5 225

426

6 910

4 905

5 332

426

7 038

4 916

5 439

426

3 174

3 240

3 328

3 328

3 328

3 328

3 328

Total payment appropriations: EU-15

91 322

94 730 100 078 100 795

97 645

95 789

95 217

Commitment appropriations: EU-25

93 792

97 189 100 672 102 145 115 434 117 526

118 967

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

46 587

47 378

49 305

50 431

50 575

32 678

32 720

33 638

33 968

41 035

41 685

42 932

6 031

4 627

4 638

906

6 272

4 735

4 776

916

6 558

4 873

5 012

676

6 796

4 972

5 211

434

3 174

3 240

3 328

3 386

8 722

5 082

5 983

442

3 455

1 410

8 967

5 093

6 154

442

3 455

1 299

9 093

5 104

6 325

442

3 455

1 041

Total appropriations for payments: EU-25

91 322

94 730 100 078 102 767 111 380 112 260

114 740

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Official Journal of the European Union

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STRUCTURAL FUNDS: THE NEW PROGRAMMING PERIOD 2000-2006

The Community's Structural Funds consist of the ERDF, the ESF, the EAGGF Guidance Section and the
FIFG (1). The Structural Funds come under heading 2 ‘Structural operations' 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 2000-06 sets out the overall and annual totals for all the Structural
Funds. It was drawn up at constant 1999 prices and is thus adjusted every year by an index of 2 %
(with a technical revision, if necessary, in 2003 for 2004-06) in line with Community inflation.

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

(1) ERDF: European Regional Development Fund.

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

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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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EN

Official Journal of the European Union

28.11.2003

COMMENTS ON THE CONSOLIDATED STATEMENTS ON THE IMPLEMENTATION OF THE
BUDGET FOR THE FINANCIAL YEAR 2002

REVENUE

The revenue of the general budget of the European Union can be divided into two main categories: own
resources and other revenue. This is laid down in Article 269 of the Treaty establishing the European
Community, which states that: ‘Without prejudice to other revenue, the budget shall be financed wholly
from own resources'.

The main bulk of budgetary expenditure is financed by own resources. Other revenue represents only a
minor part of total financing.

There are three categories of own resources: traditional own resources, the VAT resource and the GNP
resource. Traditional own resources, in turn, comprise agricultural duties, sugar levies and customs duties.

A correction mechanism in respect of budgetary imbalances is also part of the own resources system.

1. Traditional own resources, Title 1 of the statement of revenue

Traditional own resources: All established amounts of traditional own resources must be entered in one or
other of the accounts kept by the competent authorities.

— In the ordinary account provided for in Article 6(3)(a) of Regulation No 1150/2000: all amounts

recovered or guaranteed.

— In the separate account provided for in Article 6(3)(b) of Regulation No 1150/2000: all amounts not
yet recovered and/or not guaranteed; amounts guaranteed but challenged may also be entered in this
account.

For the separate account, the Member States send the Commission a quarterly statement which includes:

— the balance to be recovered during the previous quarter,

— the amounts recovered during the quarter in question,

— rectifications of the base (corrections/cancellations) during the quarter in question,

— amounts written off,

— balance to be recovered at the end of the quarter in question.

The information sent in by the Member States does not allow the amounts recovered during the year to
be assigned to the year in which the entitlements arose. Hence the column for amounts received against
includes
carryovers in the table ‘Summary of the implementation of general budget revenue, 2002'
amounts received during the year and the amount of entitlements cancelled and replaced by the new
amount of entitlements declared by the Member States when making their new statement. A value
reduction is applied to own resources entitlements (see explanatory note to item VII.B.2 in the balance
sheet).

When the traditional own resources from the separate account are recovered, they must be entered in the
Commission's account with the treasury or the body appointed at the latest on the first working day
following the 19th day of the second month following the month during which the entitlement was
recovered.

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2. VAT resources and GNP resources

VAT own resources derive from the application of a uniform rate, for all countries, to the harmonised VAT
base determined in accordance with the rules of Article 2(1)(c) of the Council Decision of 29 September
2000. The VAT base is capped at 50 % of GNP for all Member States.

The GNP resource is a variable resource intended to supply the revenue required, in any given year, to
cover expenditure exceeding the amount collected from traditional own resources, VAT resources and
miscellaneous revenue. The revenue derives from the application of a uniform rate to the aggregate GNP
of all the Member States.

VAT and GNP resources are determined on the basis of forecasts of VAT and GNP bases made when the
preliminary draft budget is being prepared. These forecasts are subsequently revised; the figures are
updated during the budget year in question by means of an amending budget.

The final figures for the VAT and GNP bases are available in the course of the year following the budget
year in question. The Commission calculates the differences between the amounts due by the Member
States by reference to the final bases and the sums actually paid on the basis of the (revised) forecasts.
These VAT and GNP balances, either positive or negative, are called in by the Commission from the
Member States for 1 December of the year following the budget year in question.

Corrections may still be made to the final VAT and GNP bases in subsequent years. The balances
calculated earlier are adjusted and the difference is called in at the same time as the VAT and GNP
balances for the previous budget year.

3. UK correction

This mechanism reduces the own resources payments of the UK in proportion to what is known as its
the other Member States
‘budgetary imbalance' and increases
correspondingly. The budgetary imbalance correction mechanism in favour of the United Kingdom was
instituted by the European Council
in Fontainebleau (June 1984) and the resulting Own Resources
Decision of 7 May 1985. The purpose of the mechanism was to reduce the budgetary imbalance of the
UK through a reduction in its payments to the Community.

the own resources payments of

The explanatory table for Chapter 15 in the consolidated summary of the implementation of the revenue
budget shows each Member State's contribution to the UK correction.

4. 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 entered into force on 1 March 2002, backdated to 1 January 2001. The 2002 budget takes
account of the new collection costs which amount to EUR 5 748,6 million, including EUR 2 023 million
which relate to the adjustment backdating the collection costs to 1 January 2001.

(1) OJ L 105, 7.10.2000.

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Official Journal of the European Union

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EXPENDITURE

This section describes the main categories of Community expenditure, classified by heading of
financial perspective.

the

Heading 1 — Agriculture

Expenditure under heading 1 is financed by the Guarantee Section of the European Agricultural Guidance
and Guarantee Fund (EAGGF).

Heading 2 — Structural operations: the objective of economic and social cohesion

This expenditure is for structural aid measures, designed to promote better economic and social cohesion
within the Community. The Community contribution must be accompanied by national funding and so
involves cooperation between the Commission and Member States' authorities.

Heading 3 — Internal policies

It is primarily since the adoption of the Single European Act and with a view to speeding up the
completion of the internal market that the Community has broadened some of its existing policies — in
the field of research, for example — or launched new policies. Since 1993 these internal policies have
been brought
forming an extremely
diversified group.

together under a single heading of

the financial perspective,

Heading 4 — External action

for enlargement-related expenditure on the candidate countries and expenditure under

This heading of the financial perspective covers all Community expenditure in favour of third countries,
except
the
European Development Fund (EDF). Enlargement-related aid has been given a specific heading in the
financial perspective for 2000-06 (see ‘Heading 7: Pre-accession aid'). Some of these measures are of a
horizontal nature (thematic), whereas others are defined by geographical areas.

The Community contribution of EUR 120 million to the Global Health Fund to combat AIDS, tuberculosis
and malaria was paid in two instalments of EUR 60 million each, one paid in 2002 from general budget
appropriations and the other in 2003 from the European Development Fund (EDF) budget. The EDF is
not included in the Community budget.

Heading 5 — Administrative expenditure

This heading of
the seven
Community institutions. For the institutions other than the Commission, these costs make up the bulk of
their expenditure.

the expenditure on the running of

the financial perspective covers all

Heading 6 — Reserves

This heading covers three types of reserve designed to leave the necessary margins available, beneath the
total ceiling on expenditure of the financial perspective, to meet expenditure which could not be foreseen
when the budget was drawn up. Each reserve has a clearly identified object in a specific field.

Heading 7 — Pre-accession aid

As regards enlargement-related expenditure for the ten candidate countries from central and eastern
Europe, a new heading 7 has been created to cover the three pre-accession instruments established in the
financial perspective for 2000-06: the agricultural instrument (Sapard), the structural instrument (ISPA)
and the PHARE programme.

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Official Journal of the European Union

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1. Payments on account and payments of balances

The new Financial Regulation draws a distinction between four different types of payment:

— payment of the entire amount due;

— prefinancing, which may be divided into a number of payments;

— interim payments;

— 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 Accounting
Officer will lay down accounting rules for the entry of pre-financing on the assets side of the balance
sheet on the basis of Article 3(5) of the Regulation laying down detailed rules for the implementation of
the Financial Regulation. The Commission will adapt its accounting system when these rules are adopted.
Until then, it has presented the information as in the annual accounts for the previous financial year.

Pre-financing not used at 31.12.2002:

— EAGGF Guarantee — modulations: these are the ‘modulations' adopted by the Member States under
Article 3(2) and Article 4 of Regulation (EC) No 1259/99. Under the common agricultural policy,
Member States are allowed to reduce payments due to farmers under certain aid schemes and to
finance additional rural development measures with the sums withheld. Amounts not used by the end
of the third financial year following that during which they are withheld must be repaid to the
Commission. The effect of this arrangement is to subtract from the financing of aid schemes under
heading 1a (Agricultural expenditure) of the financial perspective sums appearing as such in the
consolidated accounts on implementation of the budget and to assign them in reality to heading 1b
(Rural development and accompanying measures).

EAGGF Guarantee prefinancing modulations

Year

Withheld

Modulation 2001

Modulation 2002

118,22

169,17

287,39

Total

— Structural Operations

(EUR million)

Balance not used at
31.12.2002

Rate of use

115,96

144,34

260,30

2 %

15 %

9 %

Used

2,26

24,83

27,09

(EUR million)

Structural operations

Pre-financing granted in
2002

Pre-financing granted before
2002

Total
pre-financing granted

Objective 1 (B2-1 0)

Objective 2 (B2-1 1)

Objective 3 (B2-1 2)

Other Structural Operations

Total

15,0

18,7

337,5

371,2

9 661,4

1 609,6

1 747,8

531,0

9 676,4

1 628,3

1 747,8

868,5

13 549,8

13 921,0

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Official Journal of the European Union

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— Pre-accession aid: Sapard and ISPA

(EUR million)

Pre-accession aid

Pre-financing granted in
2002

Pre-financing granted before
2002

Total
pre-financing granted

B7-0 2 0 ISPA

B7-0 1 0 Sapard

333,6

139,7

473,3

Total

199,2

30,5

229,7

532,8

170,2

703,0

— Financial intermediaries:

Financial intermediaries

(EUR million)

Pre-financing not
distributed at 31.12.2002

B3-1

Education, training and youth

B3-2

Culture and audiovisual media

B3-3

Information and communication

B7-0

Pre-accession strategy

B7-2

Food aid and humanitarian aid

B7-3

B7-5

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

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

B7-6

Other cooperation measures

179,4

0,6

0,2

470,2

1,6

29,3

243,3

84,8

— Financial instruments:

Financial instruments

B5-3

Internal market

B5-5

Labour market and technological innovation

B7-0

Pre-accession strategy

B7-4

Cooperation with Mediterranean non-member countries

Total

1 009,4

(EUR million)

Pre-financing not
distributed at 31.12.2002

6

173,1

20,1

2

201,2

Total

2. Appropriations carried over relating to contributions and work by third parties

Appropriations carried over from the previous financial year in respect of contributions and work by
third parties, which by definition never lapse, are included with the additional appropriations for the
financial year. This explains the difference between carryovers from the previous year in the 2002 budget
implementation statements and those carried over to the following year in the budget implementation
statements.

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3. 2002 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.

The EFTA-EEA appropriations carried over from 2002 to 2003 could not be included in the 2002
balance as this occurred after the closure of the budget implementation statements for 2002.

Total budget revenue for the year comes to EUR 101 183 million. The costs incurred by the Member
States in the collection of own resources amount to EUR 5 748 million. The collection costs include EUR
2 023 million backdated to 1 January 2001. Total budget expenditure comes to EUR 83 770 million,
when the negative expenditure under EAGGF Guarantee (EUR 597 million) is taken into account. This
negative expenditure comprises: amounts recovered as a result of fraud and irregularities, correction of
advances made on the basis of Article 7(4) of Regulation (EC) No 1258/1999, any profit deriving from
sales from public stocks, the additional levy on surplus milk production and the financial consequences of
clearance of accounts decisions.

The payment appropriations
the
appropriations corresponding to contributions by third parties carried over from 2001 to 2002 (EUR 550
million) as these appropriations are included with the appropriations for the financial year (see also
paragraph 4.3. Revenue from third parties and work for third parties).

carried over which the Communities have

cancelled include

2002

2001

2002/2001

Revenue for the financial year

95 434 404 645,45

94 289 257 016,91

–83 770 766 619,23

–79 393 412 481,03

1,21 %

5,51 %

Payments against appropriations for the
financial year

Payment appropriations carried over to the
following year

EFTA appropriations carried over from
previous year

Cancellation of unused carryovers from
previous year

–4 846 976 388,84

–2 089 687 959,54

131,95 %

–508 443,04

–407 189,20

24,87 %

858 383 918,09

2 134 483 811,13

–59,78 %

Exchange differences for the year

–252 816 324,19

73 270 104,03

–445,05 %

Balance for the year

7 421 720 788,24

15 013 503 302,30

–50,57 %

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Official Journal of the European Union

28.11.2003

ANNEX 3

EXPLANATORY NOTES TO THE BALANCE SHEET

COMMENTS ON THE CONSOLIDATED BALANCE SHEET FOR THE FINANCIAL YEAR 2002

Establishment of the balance-sheet

The balance sheet is drawn up in accordance with:

— Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation

applicable to the general budget of the European Communities;

— Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed

rules for the implementation of the Financial Regulation;

— Commission Regulation 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);

— Accounting and consolidation manual of the European Communities, drawn up by the Commission,
setting out the rules on valuation 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.

In connection with the modernisation of the Communities' accounting system and the shift towards
application of the IPSAS standards for 2005, gradual changes in accounting methods are both inevitable
and necessary. Some changes have already been made to the methods applied to produce the 2002 annual
accounts. These changes are explained in the notes and comparative figures are provided.

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.

The intangible fixed assets of the Court of Justice, with a net book value or EUR 19 690,47 (acquisition
value of EUR 29 217,63 depreciation of EUR 9 527,16) have been reclassified as tangible fixed assets.
These amounts appear under the heading ‘Transfers between headings'in the ‘Computer software' and
‘Tangible fixed assets' tables below.

A computer licence, governed by an interinstitutional framework contract for database management is
shown for the first time in the balance sheet at 31 December 2002.

For the Commission this is the first year that DG Fish has entered the Seaguard/Arcview software in the
balance sheet. The net book value is EUR 6 400. This software, purchased in earlier years but not
appearing in the balance sheet at 31 December 2001, is included under the heading ‘other changes'.

Some software of the Joint Research Centre, acquired before 2002, could not be entered in the balance
sheet before the closure of the 2002 financial year. In 2002 they are included in the acquisitions during
the year. Depreciation for years prior to 2002 is included in the amount of depreciation recorded in
2002. Karlsruhe entered computer software in the balance sheet for a net book value of EUR 18 316,48.

Depreciation of intangible fixed assets (computer software) for the Publications Office is spread over three
years (33 %), the standard practice for the Office's software.

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EUR

Computer software

19 019 968,76

6 920 081,47

– 207 608,07

– 29 217,63

182 284,85

25 885 509,38

13 557 436,44

4 445 070,70

– 116 728,75

– 9 527,16

162 681,28

18 038 932,51

7 846 576,87

A. ACQUISITION VALUE

Previous year-end

Changes during the year:

— Acquisitions during the year

— Disposals and withdrawals

— Transfers between headings

— Other changes

Year-end

B. DEPRECIATION AND REDUCTION IN VALUE

Previous year-end

Changes during the year:

— Recorded

— Cancellations as a result of disposals and withdrawals

— Transfers between headings

— Other changes

Year-end

NET BOOK VALUE (A-B)

III. TANGIBLE FIXED ASSETS

A. Land and buildings:

Joint Research Centre

In the absence of historical data on the costs of acquisition and the costs of annual improvements before
1998, acquisition values are based on a valuation conducted by an outside firm at 31 December 1997. It
has been possible to calculate the changes which occurred during the period 1998-2002.

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. They were revalued and depreciated over a period of ten years up to 2007.

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.

This method of valuation and depreciation, applied by Ispra in 2000, was used to value land and buildings
of the JRC at Geel at end-2001.

Delegations

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

The Commission's share of the building for the Delegation in Dar es Salaam (Tanzania), worth EUR 0,9
million, has been transferred from the heading ‘Assets under construction and pre-payments made' to
‘Land and buildings'.

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.

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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. A clause stipulates that if Parliament were to relocate, either the land would be returned to the
Belgian State for a payment of EUR 0,025, or the land and buildings would be put up for sale so that the
market value of the land could be paid to the Belgian State. 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

The Council building was not definitively accepted in 2002. The value may be revised after final
acceptance.

As regards the land of this building, the Council's General Secretariat based itself on Article 24 of
Commission Regulation No 2909/2000 which lays down the principle that there is no need to value a
plot of land or a building which has been transferred subject to conditions precedent.

The transfer conditions are that should the Council relocate, either:

— the land would be returned to the Belgian State for a payment of EUR 0,025, or

— the land and buildings would be put up for sale and the Communities undertake to pay the Belgian

State the market value of the land.

B. C. D.

Plant, machinery and tools

Furniture and vehicles

Computer hardware

Commission

The heading ‘Other changes' comprises the retrospective entries and value corrections for the JRC.

The depreciation figure recorded by DG Press in 2002 includes some of the adjustments for earlier years.
Shelving is still entered under ‘Furniture and vehicles'. In 2003 it will be reclassified as ‘Other tangible
fixed assets'.

This is the first year that computer hardware acquired on the DG Taxud budget, used for specific purposes
and located outside Commission premises appears under tangible fixed assets. The net book value at 31
December 2002 is EUR 433 897,83. The net book value at 31 December 2001 was EUR 602 666,70.
This value has been included under ‘Other changes'.

Following the physical stocktaking already carried out in the Delegations, there is a correction under
‘Other changes' for items acquired before 2002 which had not been entered in the inventories of the
Delegations concerned at 31 December 2001.

For 20 % of the Delegations, there is no information about tangible fixed assets for 2002. The new LID
WEB application and the physical stocktaking in Delegations scheduled for 2003 should resolve this
problem.

E. Finance leases 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).

(1) This heading is based on standard IPSAS 13 — Leases.

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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
off-balance-sheet commitments annex to the financial statements.

As shown in the ‘Tangible fixed assets' table below, the acquisition value at year-end is EUR 2 023,1
million. The table concerning charges still to be paid in respect of finance leases and similar entitlements
below gives the details: the total is made up of EUR 1 943 million ‘Land and buildings', EUR 78,8 million
‘Plant, machinery and tools', EUR 970 030,90 ‘Furniture and vehicles' and EUR 31 666,43 ‘Computer
hardware'.

A new leasing contract was signed by the Commission in 2002 for a new plot of land and building. The
leasing contract covers the period from 24 April 2002 to 30 April 2029 with a purchase option for the
Commission. The discounted value of the minimum payments due is EUR 9,85 million.

A new Commission building in Dublin, with a discounted value of minimum payments due of EUR 35,80
million, is included under this heading. The contract was signed in March 2002 for 20 years with a
purchase option for the Commission.

The Charlemagne case is now before the courts. The dispute, which is with the previous owner of the
Charlemagne building, relates to the acceptance of the work carried out. Because of this dispute it has not
been possible to finalise the arrangements for taking up the purchase option contained in the contract for
the acquisition of the building. There is therefore a risk, should the court's judgment not be in the
Commission's favour or if complications arise in relations with the previous owner, that the Commission
will not have the possibility of becoming owner of the building at the end of the 27-year lease period,
even though the annual payment covers this possibility. The opportunity cost of this eventuality is
estimated to be EUR 8 million.

The main building occupied by the Publications Office is not included in the balance sheet but in the
‘Off-balance-sheet commitments — potential liabilities' annex to the financial statements. Although the
Office has two purchase options (in 2006 and in 2010) with values based on the market value, it is not
considered that the risks and rewards incident to ownership of the asset are substantially transferred to
the Office. The classification will be reviewed in 2006, when the first purchase option may be taken up.

In March 1994 the European Parliament signed a long-term leasing contract with a purchase option for a
complex in Strasbourg. In accordance with Commission Regulation 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 p. 75), this complex has been entered in the balance sheet as the risks and rewards
incident to ownership of the asset are substantially transferred to the lessee. The asset was valued on the
date on which the lease entered into force at the discounted value of the minimum lease payments due.
On the balance sheet date, Parliament and the developer had not managed to agree on a final cost for the
complex. The value entered in the balance sheet is an estimate of the cost. This value was calculated in
the light of the actual payments made and payment forecasts based on documents from banks and of a
rate of discount deriving either from the interest rate charged by the banks or an estimate.

As stated above, the costs for the building and the specific fittings of the complex in Strasbourg are
estimates. According to the data available in 2002, a distribution of values of EUR 2,5 million was
transferred from specific fittings to the building. Up to 31 December 2001 an annual depreciation rate of
25 % was applied to specific fittings; hence the net value of these fittings at 31 December 2001 was zero.
On the basis of additional information obtained, the depreciation of the specific fittings was recalculated
using the rates of 25 %, 12,5 % and 10 % depending on the category of equipment, and these were
entered in the balance sheet at 31 December 2002 with a net value of EUR 13,7 million.

On 15 November 1994 the Court of Justice signed a lease/purchase 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; and no later than 31 December 2015. The selling price is determined by an independent expert.

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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 38,73 millions 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 Economic and Social Committee (ESC) and the Committee of the Regions (CoR) have entered the
finance leasing contracts for the Belliard 103-113 and Montoyer 91-102 buildings on the assets side of the
balance-sheet. They are co-financed on the following scale:

2001

2002

à partir de 2003

ESC:

70 %

ESC:

67,7 %

ESC:

67 %

CoR: 30 %

CoR: 32,3 %

CoR: 33 %

The 2001 depreciation for the Montoyer building has been revised and corrected by EUR 0,9 million
under ‘Other changes'. In 2001, depreciation was erroneously calculated on the total value of the building
and the land rather than on the value of the building alone.

There will be no depreciation for one of these buildings 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 18 million under this item for the funds required for the planned
extension of the Court's building. The bulk of the funds has been placed at the disposal of the project
manager by means of a transfer to a bank account opened for this purpose. The interest yielded 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 finance leasing contract
mentioned in Item E ‘Finance leases and similar entitlements'.

28.11.2003

EN

Official Journal of the European Union

C 287/65

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C 287/66

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/67

IV. FINANCIAL FIXED ASSETS

This heading covers equity investments made with a view to establishing permanent links and/or seen as
supporting the activities of the European Communities.

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 — 30 % — 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
the subscribed shares represent a whole number of paid-in shares and the
proportions: 22,5 % of
remainder will be callable shares.

This item covers the full amount of the Commission's subscription (EUR 157,5 million) to the EBRD's
capital which has been called up and paid. Payments outstanding on the proportion of capital called up
— EUR 35,4 million — are recorded under short-term liabilities (EUR 8,4 million) and long-term
liabilities (EUR 27 million). Payments outstanding on non-called up capital, amounting to EUR 442,5
million, are included in the off-balance-sheet commitments.

The 3 % shareholding in the EBRD is valued at cost, as it represents a financial instrument as defined in
IPSAS 15 and IAS 39.

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

The EIF is the European Union's financial institution specialising in risk capital and guarantees to SMEs.

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 %.

Under an agreement between the Commission and the EIB signed in 2000, the European Community has
a ‘put option'on its shares in the EIF. On 30 June 2005 the Commission will be entitled to sell its shares
at a unit price of EUR 315 000, which is 57,5 % above the purchase price.

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.

The equity method was applied for the first time in 2002 to value the Communities' share in the EIF, in
accordance with IPSAS 7. The cost method had been applied in the past. Under the equity method the
shareholding is initially recorded at cost and is then adjusted to take into account changes subsequent to
the investor's acquisition of a share of the net assets of the controlled entity. The outturn account reflects
the investor's share of the results of the controlled entity.

Under the equity method,
the EIF's own capital. The EIF's
provisional balance sheet for 2002 carries a total of EUR 555 million of own capital, including profits of
EUR 18,7 million for the year. The Communities' share is 30 % of this amount (EUR 166,5 million), of
which EUR 5,6 million concerns the result for 2002.

the shareholding is valued at 30 % of

C 287/68

EN

Official Journal of the European Union

28.11.2003

If the cost method had been applied as in past years, the holding would have remained the same as the
2001 amount, i.e. EUR 120 million, representing 30 % of subscribed and called-up capital valued at cost.

The difference (EUR 46,5 million) is accounted for as an adjustment as regards the share of the year's
result (EUR 5,6 million) and in the adjustments carried forward as regards the remainder (EUR 40,9
million).

B. Other financial fixed assets

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).

The ECIP programme was halted early, the only extension being its winding-up. The programme cannot
be definitively wound up until the last joint venture has been completed. Most of the operations have
already been wound up, recovered or converted into definitive grants.

It has proved impossible to calculate the real value of ECIP equity contributions. In accordance with the
principle of prudence, a 100 % adjustment has been applied.

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

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

The purpose of the Venture consort instrument is to promote the transnational syndication of risk-capital
operators in small and medium-sized enterprises. 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 accordance 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.

O t h e r f i n a n c i a l i n s t r u m e n t s

In 2002, for the first time, subscriptions and participations of other financial
instruments have been
entered in the balance sheet. In the past such operations were treated solely as budget expenditure for the
year.

The ‘SME Finance Facility / SME financing mechanism'under the trusteeship of the EBRD is designed to
encourage investment funds to grow and to retain over the long term the capital investments they make
in SMEs in the Phare candidate countries. The programme is financed jointly by the Commission, the
European Bank for Reconstruction and Development (EBRD), the Council of Europe Development Bank
(CEB), in association with the Kreditanstalt für Wiederaufbau (KfW) and the European Investment Bank
(BEI).

The ‘Growth & Employment — ETF Start up facility' (1998-2000 programme) and ‘MAP Equity — ETF
Start up facility', under the trusteeship of the EIF (2001-2005 programme) support the creation and
financing of SMEs in the start-up phase by investing in suitable specialised venture capital funds.

28.11.2003

EN

Official Journal of the European Union

C 287/69

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C 287/70

EN

Official Journal of the European Union

28.11.2003

B.3. Guarantees and advances granted

This heading covers fixed assets such as deposits and guarantees paid, permanent advances for building
charges 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.

In accordance with Article 6 of the Regulation the Commission entrusted financial management of the
Fund to the European Investment Bank (EIB) under an agreement signed between the Community and the
EIB on 23 November 1994 in Brussels and on 25 November 1994 in Luxembourg.

Regulation (EC, Euratom) No 2728/94 on the Guarantee Fund, as amended by Council Regulation (EC,
Euratom) No 1149/1999 of 25 May states that with effect from 1 January 2000 the Fund is endowed by
payments from the general budget equivalent to 9 % of the capital value of the operations. The same
Regulation sets the target amount at 9 %. In accordance with the Regulation, ‘if, at the end of a year, the
target amount is exceeded, the surplus shall be paid back to a special heading in the statement of revenue
in the general budget of the European Communities'.

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 endowed by payments from the Community budget,
the proceeds from interest on
investments made from the Fund's assets, and sums recovered from defaulting debtors for whom the Fund
has had to activate its guarantee.

The entry on the assets side of the Commission's balance sheet (EUR 1 645 million) represents the Fund's
net assets at 31 December 2002. For the sake of readability, this amount comprises the repayable surplus
in excess of the target amount at 31 December 2002 (EUR 263 million).

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 1 382 million) corresponds
to the target amount (1) for the Guarantee Fund calculated on the basis of the amount outstanding at 31
December 2002. The difference between the amount of the Fund shown on the assets side and the
amount of the provision corresponds to the surplus to be repaid to the budget (EUR 263 million); it is
entered under own capital.

Description

Guarantees and advances granted

Guarantees

Advances granted

Guarantee Fund

Net book value at
31.12.2001

Changes during year

Net book value at
31.12.2002

(A)

(B)

(C) = (A) + (B)

EUR

5 988 087,03

20 856,35

–73 251,43

–0,35

5 914 835,60

20 856,00

1 774 423 951,63

–128 869 579,92

1 645 554 371,71

Subtotal

1 780 432 895,01

–128 942 831,70

1 651 490 063,31

Other financial fixed assets

0,00

0,00

0,00

Total

1 780 432 895,01

–128 942 831,70

1 651 490 063,31

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

28.11.2003

EN

Official Journal of the European Union

C 287/71

V. LONG-TERM ASSETS

This heading covers amounts owed to the European Communities and maturing in over one year.

A. Loans granted from the budget

loans on special terms granted as part of cooperation with
This item principally covers risk capital
non-member countries. (1)
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.

Also included are amounts granted under the MEDIA I, MEDIA II and MEDIA Plus (third phase of the
MEDIA programme) programmes for measures to promote the development of the audiovisual industry.
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.

MEDIA I (1991-1995) loans are included under this heading for the first time. Up to 2001, MEDIA I loans
came under ‘Other long-term assets' (EUR 26,8 million). The reason was that the Commission had no
contractual link with the recipients of the support. The support contracts were signed by and on behalf of
the decentralised structure to which the Commission had entrusted the management of support. As the
Commission concluded agreements with the loan management bodies to take over direct management of
the loans when the MEDIA I programme ended, they now come under ‘Loans granted from the budget'.
The corresponding figures for 2001 have been reclassified.

The ECIP programme was halted early, the only extension being its winding-up. The programme cannot
be definitively wound up until the last joint venture has been completed. Most of the operations have
already been wound up, recovered or converted into definitive grants.

It has proved impossible to calculate the real value of ECIP assets. In accordance with the principle of
prudence, a 100 % adjustment has been applied.

Loans for migrant workers are also included under this heading.

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.

it considers this necessary to attain the objectives of

Under an agreement with the EIB, the latter bears the risks of the NCI treasury instrument.

Changes in volume of loans granted by the European Communities:

(1) Including EUR 3,8 million granted to Greece before it joined the EU.

C 287/72

EN

Official Journal of the European Union

28.11.2003

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28.11.2003

EN

Official Journal of the European Union

C 287/73

The amounts outstanding on borrowings at 31 December 2002 are entered under long-term assets in the
case of loans due in more than a year and under short-term assets in the case of loans due in less than
one year.

MEDIA I loans totalling EUR 26,8 million under heading V.C.
‘Other long-term assets'up to 2001 have
been transferred to heading V.A. ‘Loans granted from the budget' (see notes to heading V.A on the assets
side).

Due > 1 year

Due < 1 year

EUR

Loans outstanding at
31.12.2002

A. LOANS GRANTED FROM THE BUDGET

627 217 512,42

27 663 796,05

654 881 308,47

B. LOANS GRANTED FROM BORROWED

FUNDS

Financial assistance

1 246 000 000,00

115 000 000,00

1 361 000 000,00

0,00

68 599 344,04

80 000 000,00

0,00

0,00

0,00

0,00

68 599 344,04

80 000 000,00

Subtotal

1 394 599 344,04

115 000 000,00

1 509 599 344,04

Balance of payments

NCI

EURATOM

C. OTHER LONG-TERM ASSETS

Amounts owed by Member States

Pension scheme

19 500 000 000,00

19 500 000 000,00

Other

102 544 669,49

20 362 415,00

122 907 084,49

Subtotal

19 602 544 669,49

20 362 415,00

19 622 907 084,49

Total

21 624 361 525,95

163 026 211,05

21 787 387 737,00

C. Other long-term assets

1. Community pensions

the Communities

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

Under Article 83 of the Staff Regulations, benefits paid under the pension scheme are charged to the
budget of
the
institutions). Officials contribute one third towards the long-term financing of the scheme by means of
a compulsory levy set at 8,25 % of the basic salary (second subparagraph of Article 83(1)). Member
States jointly guarantee payment of such benefits in accordance with the scale laid down for financing
such expenditure (first subparagraph of paragraph 1). For this reason an amount of EUR 15,3 billion
receivable from the Member States was entered for the first time on the assets side of the balance
sheet in 2001.

In line with changes in the rate on which the calculation is based (2,28 % at 31 December 2002
compared with 3,35 % used for 2001), the amount entered has risen to EUR 19,5 billion in 2002.

The method applied in 2002 to account for Community pensions is the same as in 2001: a provision
on the liabilities side to cover the debt, and an entry on the assets side to reflect the undertaking
given by Member States to the Communities to pay Community pensions. Under the plan for
modernising the accounting system, the method to be applied will be adopted by the Commission's
Accounting Officer after obtaining the opinions of the Accounting Officers of the other institutions
and the Accounting Standards Committee.

C 287/74

EN

Official Journal of the European Union

28.11.2003

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 is to be paid over ten years ending in 2008.

VI. STOCKS

The stock of vaccines and antigens held at the Food and Veterinary Office has a net book value of EUR
6 504 850. It was valued in accordance with the implementing rules for the Commission's accounting and
consolidation manual (valuation at most recent acquisition price) and incorporated into the balance sheet
for the first time in 2002.

The heading mainly covers the scientific and technical equipment of the Joint Research Centre. The fissile
materials at Petten were valued at EUR 2,08 million using the purchase price, since they are consumed on
a regular basis. Write-downs totalling EUR 35,97 million were made in respect of the Joint Research
Centre in Geel in accordance with the rules in the Commission's accounting and consolidation manual.
The stock of heavy water at Ispra has not been included in the balance sheet, since it has no commercial
value.

The stock of publications held by the Publications Office is valued using special rules. Write-downs have
been made.

The value of the publications stock that figures on the balance sheet relates to publications stock held
and/or managed by the Office for which a charge is made (paying stock). Publications to be distributed
free of charge are not taken into account.

Traditionally, publications from the paying stock have been valued on the basis of the cost price. The cost
price is defined as equivalent to one third of the selling price.

The Office's balance sheet at 31 December 2001 included for the first time a provision bringing the value
of the publications stock down to its market value. The market value was calculated by analysing the
2001 turnover of publications in stock on 31 December 2000. The analysis revealed that less than 0,5 %
of the pre-2001 publications had been commercially distributed in 2001.

The same analysis was carried out for 2002. As this bore out the 2001 findings, the decision was taken to
write down the value of the paying stock to zero. This calculation does not take account of the stock
disposal costs that will have to be met for publications not sold.

The write-downs in respect of printshop stock were made as follows:

— for pre-2000 deliveries, a 33 % reduction was applied for each year of non-utilisation;

— for deliveries received in 2000 and 2001, the write-down was calculated on the basis of the utilisation

in 2002 of stock on hand at 31 December 2001;

— for deliveries in 2002, there was no write-down.

E u r o p e a n P a r l i a m e n t

The value of the stocks of office supplies is calculated on the basis of the average weighted price of the
articles rather than on the most recent acquisition price. The net book value at 31 December 2002 is
EUR 659 043.

28.11.2003

EN

Official Journal of the European Union

C 287/75

The Economic and Social Committee and the Committee of the Regions have broken down their joint
stock of office supplies 61,5 %/38,5 % respectively.

(EUR)

Description

Acquisition value

Value
reduction

Net book value at
31.12.2002

Net book value at
31.12.2001

Change
over year

A. OFFICE SUPPLIES AND
OTHER CONSUMABLES

Office supplies

3 113 483,25

51 145,22

3 062 338,03

3 532 031,57

–469 693,54

Other consumables

5 672 053,05

223 170,72

5 448 882,33

4 915 985,88

532 896,45

Building maintenance
equipment

5 577 110,42

5 577 110,42

5 904 629,33

–327 518,91

Subtotal

14 362 646,72

274 315,94 14 088 330,78 14 352 646,78

–264 316,00

B. SCIENTIFIC EQUIPMENT

Scientific reference equipment

60 545 403,42

19 067 611,55

41 477 791,87 45 270 043,00

–3 792 251,13

Fissile material

Heavy water

30 823 596,18 16 907 236,00

13 916 360,18 17 908 434,00

–3 992 073,82

14 923,00

14 923,00

14 923,00

0,00

Other scientific equipment

6 504 850,00

6 504 850,00

73 512,48

6 431 337,52

Subtotal

97 888 772,60

35 974 847,55

61 913 925,05 63 266 912,48

–1 352 987,43

C. PUBLICATIONS STOCK

Subtotal

4 273 772,87

4 273 772,87

0,00

23 813,56

–23 813,56

Total

116 525 192,19 40 522 936,36 76 002 255,83 77 643 372,82

–1 641 116,99

VII. SHORT-TERM ASSETS

B. Current assets

B.1. Advances paid to Member States

This amount represents an advance of EUR 355 million paid to the UK authorities in connection with the
costs of the eradication of foot and mouth disease — see also note 15, off-balance-sheet commitments.

B.2. Amounts owed by Member States

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

This item covers:

— the amounts owed by beneficiaries of EAGGF Guarantee assistance (EUR 2 376 million) as declared
and certified by the Member States and entered in the debtors ledger at the end of the year (15
October 2002)
in accordance with Regulation (EC) No 2761/99. The Member States are not
required to make the amounts available to the Commission unless they are recovered. The above
figure does not include the EUR 43,3 million declared by the Member States as irrecoverable. This
amount represents claims which paying agencies have had to abandon or are statutorily unable to
recover.

— Member States estimated the total amount unlikely to be recovered at EUR 1 085,7. These
estimates are to be reviewed by the certifying bodies, who are to report on any irregularities or
errors detected. The evaluation work in respect of clearance will be completed at the same time as
the accounting decision.

C 287/76

EN

Official Journal of the European Union

28.11.2003

— In accordance with the principle of prudence, the European Communities must estimate and
record the part of the EAGGF Guarantee that is unlikely to be recovered. The declared estimate of
the write-down is EUR 1 085,7, which accounts for 45,7 % of the total amount to be recovered at
31 December 2002. In 2001, following an analysis of the estimates made by the paying agencies,
(EUR 989,5 million), the Commission thought it more appropriate to increase this amount to
EUR1 640,6 million (73 %). In 2002 the Commission decided to rely on the initial estimate, on the
assumption that the paying agencies were in a better position to assess the amounts likely to be
recovered. The findings of the certifying bodies concerning management of amounts owed are
handled under the 2002 clearance procedure,
including any proposal for the application of
financial corrections. The fact that this adjustment is entered in the accounts does not mean that
the EC is waiving future recovery of the amounts covered by the write-down.

— A receivable of EUR 59,6 million in respect of a monthly advance paid to Finland which was
settled with the payments of advances for 2003 (for EUR 2,4 million) and of the amounts owed
following the clearance of the accounts (for EUR 57,2 million).

( b ) VA 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 (EUR 37,1 million). A specific write-down of EUR 1,3 million has been calculated.

( c ) O w n r e s o u r c e s

The heading includes own resources — this year totalling EUR 1 740,9 million — which, under
Article 6(3)(b) of Regulation No 1150/2000, have been 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. Each Member State sends the Commission a quarterly statement of these
accounts, with the following particulars for each type of resource:

— the previous quarter's outstanding balance,

— the amounts recovered during the quarter in question,

— adjustments of the base (corrections/cancellations) during the quarter in question,

— amounts written off,

— balance to be recovered at the end of the quarter in question.

When the amounts of traditional own resources in the separate account are recovered, they must be
credited to the account opened in the name of the Commission with the Member State's Treasury or
the body it has appointed no later than the first working day following the 19th of the second month
following the month in which the amounts due were recovered.

This figure of EUR 1 740,9 million overestimates the Communities' actual entitlements since the
separate account for traditional own resources largely consists of amounts where actual recovery is
rather hit-or-miss.

It is, however, extremely difficult to make an exact calculation of the impact of this overestimate. The
information available on potential recovery of these receivables is rather scarce and patchy, as the
current rules do not allow the Commission to get hold of the information needed to calculate a value
adjustment more accurately. This is why the figure worked out for the provision should not be taken
too literally.

Despite this, in accordance with the principle of prudence, a write-down of EUR 1 136 million has
been estimated on the basis of previous years' recovery statistics (EUR 697 million) and individual
examination of certain cases (EUR 439 million). This write-down has been deducted from the item for
receivables from Member States on the assets side of the balance sheet and does not mean that the EC
is waiving recovery of the amounts covered by the value adjustment.

28.11.2003

EN

Official Journal of the European Union

C 287/77

The calculation method used to arrive at this figure is, therefore, based on a combination of two
factors:

— The first involves a theoretical recovery probability coefficient arrived at by comparing the booked
entitlements recovered over the previous five years with the figure for entitlements established
is applied to the total entitlements balance at 31
during the same period. The coefficient
December, minus the amount corresponding to the cases examined individually.

The Commission works on the assumption that this ratio, calculated on the base of the amounts
actually recovered in the past, is representative of the likelihood of recovering amounts remaining
in the balance of the separate account (minus the amounts in respect of the examined cases on
which the Commission has individual information).

— The second factor is the individual examination of certain cases. This approach cannot be entirely
objective since it involves assessing outstanding amounts for which recovery crucially depends on
the outcome of the appeal and the debtor's future solvency. Moreover, even where recovery looks
if not virtually impossible, this does not necessarily mean that the amounts in
very unlikely,
question are lost
to the Community budget as traditional own resources. This is because
non-recovered entitlements are lost only if the Member State has exhausted all the avenues it is
required to pursue in order to secure recovery. Where the Member State fails to do this, it is held
financially liable and required to pay the amount into the Community budget in accordance with
Article 17(2) of Regulation 1150/2000.

The differences between the 2001 and 2002 amounts are as follows:

Entitlements declared minus collection costs

Cases examined individually

Cases not examined individually

Write-downs

Cases examined individually (1)

Cases not examined individually (2)

Net value of separate account entitlements

(EUR million)

31.12.2002

31.12.2001

1 740,9

481,5

1 259,4

1 136,2

438,7

697,5

604,7

2 119,5

578,0

1 541,5

1 581,4

526,6

1 054,8

538,1

Council Decision No 2000/597/EC, Euratom of 29 September 2000 on the system of the European
Communities' own resources allows Member States to withhold 25 %, rather than 10 %, of traditional
own resources to cover the costs of collection. The decision entered into force on 1 March 2002,
applying retroactively to 2001. The 2002 budget was, therefore, recalculated on the new basis. The
2001 figures include a 10 % deduction for collection costs, while the 2002 figures include a 25 %
deduction.

(1) The individually examined cases are the same in 2001 and 2002. The change in the amount is due

almost entirely to the change in the collection cost percentage.

(2) The write-down percentage calculated on the basis of cases from the last 5 years went from
68,4 % in 2001 to 55,4 % in 2002. The decrease is due to the fact that for 2002 the amount of
separate account entitlements recovered (EUR 245 million) plus the amount of entitlements
cancelled or written-off (EUR 151,7 million) is greater than the amount of entitlements entered in
that account over the same period (EUR 363 million).

( d ) O t h e r a m o u n t s o w e d b y M e m b e r S t a t e s :

as of 2002 amounts owed in respect of own resources are shown under a separate heading, which
explains the large decrease in ‘other amounts owed by Member States' compared with 31 December
2001 when the amounts of own resources were included under this heading. The figure of EUR 30,5
million principally comprises late-payment interest of EUR 12,7 million and structural operation
receivables of EUR 17 million.

C 287/78

EN

Official Journal of the European Union

28.11.2003

A. EAGGF

— EAGGF-Guarantee debtors

— Value correction

— Clearance of EAGGF-Guarantee accounts

B. VAT PAID AND TO BE RECOVERED FROM MEMBER STATES

— VAT to be recovered

— Value correction

C. OWN RESOURCES

EUR million

Amounts owed at
31.12.2002

Amounts owed at
31.12.2001

2 376,069

2 263,033

–1 085,744

–1 640,588

59,653

Subtotal

1 349,978

38,464

–1,327

37,137

Subtotal

58,949

681,394

40,067

–1,476

38,591

— Own resources established in the A account, as laid down in Article 6(3)

of Council Regulation 1150/2000, and pending recovery

51,451

54,020

— Own resources established in the separate account, as laid down in
Article 6(3) of Council Regulation 1150/2000, and pending recovery

— Value correction

— Own resources to be regularised

D. OTHER AMOUNTS OWED BY MEMBER STATES

— Late-payment interest

— National pensions (subrogations)

— Miscellaneous

1 740,906

2 119,431

–1 136,209

–1 581,368

Subtotal

Subtotal

4,686

660,834

12,717

0,053

17,736

30,506

120,304

712,387

10,259

0,047

0,163

10,469

Total

2 078,455

1 442,841

The breakdown by Member State of A account and separate account receivables in respect of own
resources is as follows:

A ACCOUNT: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2002

Member State

Agricultural
duties

Sugar and
isoglucose levies

Customs duties

Trad. own
resources
Total gross

Collection costs

(EUR)

Total
Trad. own
resources still to
be recovered

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

(1)

(2)

(3)

(4)

(5)

(6)

0

0

0

0

0

0

4 732 041

7 591 354

4 732 041

7 591 354

–717 837

–763 000

4 014 204

6 828 354

19 435 385

19 435 385

–2 389 240

17 046 145

8 209

26 043

0

0

0

0

0

–1 106

0

0

0

0

0

0

0

31 003

178 149

211 867

34 251

31 003

178 149

211 867

–7 332

–4 831

–17 815

–21 609

26 920

26 172

160 334

190 258

15 210 605

15 210 605

–1 521 061

13 689 545

0

0

0

0

8 588 272

8 587 166

–1 047 897

7 539 269

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Member State

Agricultural
duties

Sugar and
isoglucose levies

Customs duties

Trad. own
resources
Total gross

Collection costs

(EUR)

Total
Trad. own
resources still to
be recovered

Austria

Portugal

Finland

Sweden

UK

EUR 15

(1)

(2)

(3)

(4)

(5)

(6)

0

0

0

0

0

0

0

0

0

0

0

0

3 330

3 330

1 588 824

1 588 824

–158 882

1 429 942

0

572 316

–18 401

0

572 316

–18 401

0

–58 911

1 398

0

513 405

–17 003

7 102

26 043

58 121 416

58 154 561

–6 703 686

51 450 875

SEPARATE ACCOUNT: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2002

Member State

Agricultural
duties

Sugar and
isoglucose levies

Customs duties

Trad. own
resources
Total gross

Collection costs

(EUR)

Total
Trad. own
resources still to
be recovered

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

UK

EUR 15

(1)

(2)

(3)

(4)

(5)

(6)

37 181 633

2 421 163

0

0

117 305 603

154 487 236

–38 621 809

115 865 427

8 429 057

10 850 220

–2 712 555

8 137 665

147 920 047

53 749

466 501 829

614 475 626

–153 618 907

460 856 720

18 663 581

11 637 675

17 783 240

88 232

287 347 250

0

0

0

11 519 445

30 183 026

–7 545 756

22 637 269

90 559 171

102 196 846

–25 549 212

76 647 635

449 841

134 897 760

153 130 840

–38 282 710

114 848 130

0

0

0

5 132 795

5 221 028

–1 305 257

3 915 771

151 935 591

439 282 841

–109 820 710

329 462 131

23 667

23 667

–5 917

17 750

26 447 148

3 379 456

72 671 563

102 498 167

–25 624 542

76 873 625

9 467 092

9 931 040

122 634

1 994 548

18 534 766

0

0

0

0

0

58 863 089

68 330 181

–17 082 545

51 247 636

31 438 348

41 369 388

–10 342 347

31 027 041

5 191 870

5 314 504

–1 328 626

3 985 878

5 968 022

7 962 570

–1 990 642

5 971 927

567 346 561

585 881 328

–146 470 332

439 410 996

589 540 050

3 883 047 1 727 784 370 2 321 207 467

–580 301 867 1 740 905 600

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 receivables arising from the activities of the European Communities.

1. The recovery orders entered in the accounts at 31 December 2002 as established entitlements to be

recovered and not already included under other headings on the assets side of the balance sheet.

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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.

This overall write-down is calculated on the amount of the entitlements outstanding at the end of the
year. Certain entitlements, such as entitlements for which an individual write-down is made, are not
included in the flat-rate write-down.

2. Unpaid fines imposed by the Commission for infringements of competition rules (EUR 2 263,6

million).

The changes in the figures for outstanding fines and the write-downs are as follows (EUR million):

31.12.2001

Fine
receivables
(a)

2002

Fines
imposed 2002
(b)

Cancellations fine
receivables
(c)

Amounts
definitively collected
(d)

Movements
amounts pro-
visionally collected
(e)

31.12.2002

Fine
receivables
(f=a+b-c-d–e)

2 597,1

1 112,8

9,5

618,6

798,2

2 283,6

Gross receivables

Write-downs

Net receivables

at 31.12.2002

at 31.12.2001

2 283,6

–20,0

2 263,6

2 597,1

–20,4

2 576,7

After the decision to impose a fine, the debtors have two months from the date of notification:

— either to accept the decision, in which case they must pay the fine within the time limit laid

down and the amount is definitively collected by the Commission;

— or not to accept the decision,

in which case they lodge 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 suspensory effect (Article 242 of the EC Treaty). In such cases, debtors have two
options: they can present a bank guarantee or pay the fine provisionally.

In respect of
imposed fines outstanding at 31.12.2002, a total of EUR 1 118,3 was collected
provisionally. These provisional payments do not count as balance-sheet assets, but as potential
liabilities (1), since the payment is only provisional, pending the final judgment.

In addition, at 31.12.2002 bank guarantees had been presented for a total of EUR 1 249,8 million.
These guarantees do not affect the amount of receivables on the assets side of the balance sheet, but
are entered in the annex as off-balance-sheet commitments under potential assets.

The amount shown in the balance sheet as receivables totals EUR 2 263,6 million. The amount
shown in the off-balance-sheet commitments as potential liabilities totals EUR 3 322 million. The
difference is accounted for by payments received provisionally which no longer count as receivables,
but still count as potential liabilities (EUR 1 136,9 million, including EUR 1 118,3 in respect of fines
where debtors have lodged appeals) and by an amount of receivables of EUR 58,5 million relating to

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

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fines where the debtor has not appealed (and which do not, therefore, have to be shown in the
off-balance-sheet commitments annex).

3. 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, which totals EUR 1 009 million, represents funds held by intermediaries at 31 December
2002. The bank interest generated by these amounts is also included (EUR 81 million).

The issue of pre-financing operations and the integrated accounting and clearance arrangements for
them is to be addressed as part of the Communities' accounts modernisation project. The inventory
currently being made outside the accounts is a step towards establishing the opening balance sheet
for these items.

4. Certain financial

instruments are managed on trust by third-party bodies, such as the European
Investment Bank (EIB), the European Investment Fund (EIF), the European Bank for Reconstruction
and Development (EBRD), the Council of Europe Development Bank (CEB) and EUROFER. The
amount held by these bodies in trust accounts at 31 December 2002 totals EUR 201,2 million (not
including write-down).

This figure does not include investments in risk capital funds by these instruments, which are shown
under ‘Other investments' (Assets IV.B.1).

In 2001 an amount of EUR 89,6 million was included in the balance of advances to financial
intermediaries.

5. The EFTA financial mechanism was introduced in 1993 to support the development and structural
adjustment of certain regions of the European Union. The contributors, including the Commission,
are joint owners of the funds available. The Commission's share at 31 December 2002 is EUR 61,6
million.

6. An advance of EUR 120 million paid to the Galileo programme is included under this heading — see

also note 2 relating to the Off-balance-sheet.

Write-downs of current receivables break down as follows:

Heading

Gross amount

Write-down

Net amount

EUR

VII. B.2. Amounts owed by Member States

(a) EAGGF

2 435 721 400,56

1 085 743 714,72

1 349 977 685,84

(b) VAT to be recovered from Member

States

(c) Own resources

38 464 113,46

1 326 801,27

37 137 312,19

1 797 043 435,95

1 136 209 454,05

660 833 981,90

(d) Other amounts owed by Member States

30 505 971,14

0,00

30 505 971,14

Subtotal

4 301 734 921,11

2 223 279 970,04

2 078 454 951,07

VII. B.4. Sundry debtors

— Sundry debtors – Flat-rate write-down

1 808 035 277,94

145 765 017,53

1 662 270 260,41

— Sundry debtors – Individual write-down

2 669 714 582,07

23 932 638,28

2 645 781 943,79

Subtotal

Total

4 477 749 860,01

169 697 655,81

4 308 052 204,20

8 779 484 781,12

2 392 977 625,85

6 386 507 155,27

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C. Sundry receivables

This item basically comprises amounts owed to the European institutions by their staff or by insurance
bodies.

VIII. CASH INVESTMENTS

The breakdown by maturity date is as follows:

Description

31.12.2002

31.12.2001

EUR

Deposit accounts

— maturity less than 1 month

30 415 979,16

11 324 167,90

— maturity between 1 month and 1 year

96 910 451,01

110 811 435,30

— maturity over 1 year

IX. DISPOSABLE ASSETS

Total

127 326 430,17

122 135 603,20

Description

31.12.2002

31.12.2001

EUR

A. Accounts with treasuries

14 901 823 209,61

19 768 758 736,84

B. Accounts with central banks

879 213 763,13

466 533 056,99

C. Accounts for borrowing/lending operations

28 903 463,42

34 211 771,61

D. Current accounts

E.

Imprest accounts

F. Cash in hand

G. Transfers of funds

1 510 008 334,40

900 721 406,44

73 104 860,44

92 730 924,86

290 276,54

117 007,82

7 000 000,00

Total

17 393 343 907,54

21 270 072 904,56

This heading covers all the funds which the institutions keep in their accounts in each Member State and
EFTA country (Treasury or central bank), as well as in current accounts, imprest accounts and petty cash.
The proceeds of loans made from borrowed funds and loans granted to improve housing conditions for
migrant workers are also included.

Funds totalling EUR 1,3 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 ‘Imprest accounts' heading).

The imprest account figures are as follows:

Description

31.12.2002

31.12.2001

Imprest accounts

Write-down

74 423 353,38

94 283 720,63

–1 318 492,94

–1 552 795,77

Net book value

73 104 860,44

92 730 924,86

EUR

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X. TRANSITIONAL ACCOUNTS

Description

31.12.2002

31.12.2001

EUR

Intrest to be received

Expenditure to be charged

Charges payed in advance

Accrued income to be received

12 480 656,43

15 467 432,91

63 110 117,36

2 142,01

15 643 681,27

29 850 506,49

58 240 100,87

59 555 268,30

Total

91 060 348,71

163 289 556,93

As the payment appropriations carried over are already contained in the result for the financial year, only
the expenditure to be charged to non-differentiated appropriations are included in this item. Other
miscellaneous expenditure still to be booked, i.e. expenditure which could not be finally booked before 31
December 2002, 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 year

1. Budget outturn

2. Result of adjustments

3. Result of borrowing and lending activities

The economic outturn breaks down as follows:

Budget outturn

Result of adjustments

EUR

31.12.2002

31.12.2001

7 413 481 988,34

15 002 522 103,55

1 268 832 829,48

2 138 390 842,73

Result of borrowing and lending activities

211 819,79

71 773,82

Economic outturn for the year

8 682 526 637,61

17 140 984 720,10

The budget outturn is EUR 7 413,5 million and is set out in detail in the budget outturn 2002 table.

Exchange differences are the result of payments (EUR 83,5 million) and financial assets in currencies other
than the euro, in particular those of the three Member States which have not yet adopted the EUR.

As regards financial assets, the value in euros of the national currencies varies each day in line with the
market exchange rates. Financial assets are revalued for the purposes of the balance sheet at the exchange
rates on 31 December. This revaluation produced an exchange difference for 2002 of EUR 161,1 million.

For payments, Articles 1 and 27 of the Regulation laying down detailed rules for the implementation of
the Financial Regulation (1) apply. The Commission enters payments at the monthly rates which are
inevitably different from the market rates.

(1) Commission Regulation (Euratom, ECSC, EC) No 3418/93 of 9 December 1993 laying down detailed rules for the
implementation of certain provisions of the Financial Regulation of 21 December 1977, as amended by Commission
Regulation (EC) No 1687/2001 of 21 August 2001 (OJ L 315, 16.12.1993 and OJ L 228, 24.8.2001).

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The result of adjustments breaks down as follows:

Result of adjustments

31.12.2002

31.12.2001

EUR

A. POSITIVE ADJUSTMENTS

1. Reduction in charges: increase in assets

(a)

Initial costs

(b)

Intangible fixed assets

(c) Tangible fixed assets

(d) Financial fixed assets

(e) Loans granted from the budget

(f)

Stocks

(g) Other expenditure

2. Depreciation

3. Value adjustments

4.

5.

Provisions

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

1 518 898 166,97

614 698 254,43

0,00

0,00

7 116 474,33

7 196 379,84

378 597 881,01

372 014 332,08

229 276 528,07

31 815 898,83

7 127 066,82

8 503 729,00

54 019 006,14

7 747 211,81

864 964 317,91

165 217 595,56

104 386 481,08

102 782 643,09

1 035 595 167,59

261 141 297,90

25 569 219,41

0,00

5 943 096 498,61

18 481 882 247,04

B. NEGATIVE ADJUSTMENTS

1. Reduction in income: reduction in assets

(a)

Initial costs

(b)

Intangible fixed assets

(c) Tangible fixed assets

(d) Financial fixed assets

(e) Loans granted from the budget

(f)

Stocks

Subtotal

8 627 545 533,66

19 460 504 442,46

1 788 445 663,28

737 984 152,43

0,00

0,00

250 933,71

482 835,16

89 649 379,35

117 580 677,96

3 376 076,00

166 576 698,00

26 112 431,46

217 328 181,41

8 768 183,81

12 388 975,08

(g) Collection of entitlements established in previous years

1 660 288 658,95

223 224 836,87

(h) Correction,non-budget entitlements previously included

0,00

401 947,95

with own capital

2. Depreciation

3. Value adjustments

244 114 042,60

381 733 287,42

142 018 419,56

403 432 909,74

4.

5.

6.

Exceptional depreciation and value adjustments

17 667 655,42

4 535 977,28

Provisions

Expenditure to be regularised
Correction of result of adjustments for previous years

5 193 944 066,50

15 772 472 354,05

-27 477 143,18

21 954 918,81

Result of adjustments for the year (A-B)

1 268 832 829,48

2 138 390 842,73

Subtotal

7 358 712 704,18

17 322 113 599,73

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

Borrowing/lending instruments

Medium-term financial assistance (MTA)

Food aid to former USSR (FMA)

Balance of payments (BOP)

Euratom

New Community Instrument (NCI)

EUR

Result 2002

54 155,46

0

1 962,28

107 372,69

48 329,36

Total

211 819,79

The allocation of the result of borrowing/lending operations for 2002 was not known at the date of
closure.

The result of borrowing/lending operations for 2001 was allocated as follows for the various instruments:

EUR

Allocation of the result for the previous year

Instrument

Result 2001
(a) = (b) + (c) – (d)

Transfer of result
to budget
(b)

Allocation to
special reserve
(c)

Transfer from
special reserve
(d)

Medium-term financial assistance (MTA)

109 541,88

Food aid to former USSR (FMA)

Balance of payments (BOP)

Euratom

56 604,42

–56 173,53

–85 788,12

0,00

0,00

0,00

0,00

New Community Instrument (NCI)

47 589,17

47 589,17

109 541,88

56 604,42

0,00

0,00

0,00

0,00

0,00

56 173,53

85 788,12

0,00

Total

71 773,82

47 589,17

166 146,30

141 961,65

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 budget revenue.

The result of adjustments carried over from previous years has been changed in 2002 to take into
account the valuation for the first time of the EIF shareholding by the equity method (EUR 40,9
million) see also heading Assets IV.A Investments in related organisations.

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.

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Special reserve for borrowing/lending activities

EUR

Instrument

Balance at
31.12.2001
(a)

Allocation to
special reserve
(b)

Transfer from
special reserve
(c)

Transfer
instruments
(d)

Balance at
31.12.2002
(a) + (b) – (c) + (d)

Medium-term financial assistance
(MTA)

855 373,97

109 541,88

964 915,85

Food aid to former USSR (FMA)

10 000,00

56 604,42

–66 604,42

0,00

Balance of payments (BOP)

107 276,77

56 173,53

66 604,42

117 707,66

Euratom

1 150 000,00

85 788,12

New Community Instrument
(NCI)

300 000,00

0,00

1 064 211,88

300 000,00

Total

2 422 650,74

166 146,30

141 961,65

0,00

2 446 835,39

II. PROVISIONS FOR RISKS AND CHARGES

EUR

Description

Provision at 31.12.2001

Change over year

Provision at 31.12.2002

Guarantee Fund

1 401 963 951,63

-19 739 579,92

1 382 224 371,71

Provision for decommissioning of nuclear
facilities

564 029 937,00

569 595 063,51

1 133 625 000,51

Provision for pension scheme

15 300 000 000,00

4 200 000 000,00

19 500 000 000,00

Other provisions

334 400,00

418 519 363,50

418 853 763,50

Total provisions for risks and charges

17 266 328 288,63

5 168 374 847,09

22 434 703 135,72

Guarantee fund

Since the Fund may be called on to cover defaulting debtors at any time, a provision has been created for
liabilities and charges in line with the principle of prudence. This provision (EUR 1 382 million)
corresponds to the target amount (1) for the Guarantee Fund calculated on the basis of the amount
outstanding at 31 December 2002. The difference between the amount of the Fund shown on the assets
side and the amount of the provision corresponds to the surplus to be repaid to the budget (EUR 263
million) is entered under own capital.

Decommissioning of JRC nuclear facilities

For the 2001 annual accounts, an estimate of the cost of decommissioning the JRC nuclear facilities was
made. The provision was based on a specific detailed calculation at 31 December 2001 using the
technological information and experience available at the time. At 31 December 2001 the total cost of
decommissioning the JRC nuclear facilities was estimated to be 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 5,9 million has already been paid before 2002). In view of these amounts, the provision came
to EUR 564 million at the end of 2001.

In 2002 a consortium of independent experts conducted a study into the estimated costs of the nuclear
dismantling and waste management programme. For the 2002 annual accounts,
the provision was
amended in the light of the results of this study. The updated provision also includes EUR 76 million as
an estimate of the cost required for the ‘green field' option, i.e. total destruction of all the buildings. It is
therefore this estimate of EUR 1 145 million that has been entered, minus the EUR 5,9 million paid before
2002 and the EUR 5,5 million paid in 2002. The value of the provision at 31 December 2002 is thus

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

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EUR 1 133,6 million. In view of the estimated duration of this programme (around 30 years), it should be
pointed out that there is some uncertainty about this estimate, and the final cost could be different from
the amounts currently entered.

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
allowances.

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)).

For the first time in 2001 a provision was entered on the liabilities side of the balance sheet in respect of
the estimated amount 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 IAS 19. This standard 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 2002 in line with the additional entitlements acquired between 1998
and 2002. A new actuarial study is to be produced in 2003. The results will be compared with the
estimates and the analysis of differences will make it possible to determine the frequency of the full
actuarial study, taking into account the cost of a full actuarial study each year.

The liabilities cover the pension rights of the following persons:

1. Staff in active employment at 31 December 2002 in all the institutions and agencies covered by the

Community pensions scheme;

2. Persons receiving a retirement pension;

3. Persons receiving a survivor's pension;

4. Orphans;

5. Persons receiving an invalidity pension;

6. Members and former Members of the Commission.

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

1. Updated mortality tables;

2.

Interest calculated in accordance with IAS 19: compound 2,28 % (for the calculation at 31 December
2001, a rate of 3,35 % was used);

3. Closed-group model (participants at 31 December 2002);

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.

The actuarial commitment has been calculated on the basis of a real interest rate of 2,28 % (rate at 31
the
December 2002) and amounts to EUR 19,5 billion. With a rate of 3,35 % (used for 2001),
commitment would be around EUR 16,2 billion. In accordance with IAS 19, the full actuarial difference
has been entered immediately. This method can be used provided that it is consistent from year to year
applies to profits and losses alike.

In 2002 the servicing cost comes to EUR 0,78 billion (real
calculated on the actuarial commitment comes to EUR 0,84 billion (nominal interest 4,75 %).

interest 2,5 %) and the nominal

interest

Real

2002

Number

Estimate

2003

2004

Real

2002

Expenditure

Estimate

2003

2004

EUR

Retirement pension

6 220

6 652

7 125

Invalidity pension

3 255

3 489

3 682

Survivor's pension

Severance grant

2 552

380

2 678

543

2 814

560

Total

12 407

13 362

14 181

384

146

70

14

614

412

154

73

21

660

446

171

79

21

717

Other provisions

The other provisions concern an estimate of the Community contribution to the Emergency Fund for foot
and mouth disease (EUR 406 million for the United Kingdom and EUR 12,6 million for various other
countries — see also Annex 4, Off-balance-sheet commitments — point 15) and a provision by the
Council for legal expenses (EUR 0,2 million).

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III. LONG-TERM LIABILITIES

This heading includes liabilities due in more than one year.

Description

31.12.2001

Changes during year

31.12.2002

EUR

1. Borrowing

MTA

Euratom

NCI

2. Other long-term liabilities

1 369 000 000,00

–128 000 000,00

1 241 000 000,00

40 000 000,00

40 000 000,00

80 000 000,00

18 898 931,80

–1 220 223,11

17 678 708,69

Subtotal

1 427 898 931,80

–89 220 223,11

1 338 678 708,69

Staff funds

22 397 200,36

3 145 748,28

25 542 948,64

Deposits and guarantees received

3 175 934,42

–469 577,49

2 706 356,93

Financial instruments

15 000 000,00

–10 000 000,00

5 000 000,00

Leasing

1 357 582 716,22

–177 093 658,36

1 180 489 057,86

EBRD subscriptions

35 437 500,00

–8 437 500,00

27 000 000,00

Other

115 652 792,00

–8 890 176,05

106 762 615,95

Subtotal

1 549 246 143,00

–201 745 163,62

1 347 500 979,38

Total

2 977 145 074,80

–290 965 386,73

2 686 179 688,07

Staff funds

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

Deposits and guarantees received

These are sums deducted as guarantees for the payment of construction work and the guarantee accounts
for accounting officers, delegate accounting officers and imprest administrators.

Financial instruments

This item covers a liability relating to the MTA instrument.

Leasing

This item covers leasing liabilities due in greater than one year (see note III.E. Assets).

Subscriptions

This item covers the payments still to be made on the part of the capital subscribed by the Commission
which has been called in (see note IV.A. Assets).

Other

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

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Official Journal of the European Union

28.11.2003

The detailed movements in borrowing operations in 2002 are as follows:

EUR

Description

Balance
31.12.2001

New borrowings

Repayments

Exchange
differences

Balance
at 31.12.2002

1. Borrowings

MTA

Euratom

NIC

1 599 000 000,00

12 000 000,00 –260 000 000,00

0,00 1 351 000 000,00

40 000 000,00

40 000 000,00

0,00

0,00

80 000 000,00

18 898 931,80

0,00

0,00

–1 220 223,11

17 678 708,69

Total

1 657 898 931,80

52 000 000,00 –260 000 000,00

–1 220 223,11 1 448 678 708,69

The amounts outstanding on borrowings at 31 December 2002 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. Liabilities from borrowings are guaranteed by the Community budget.

Description

Amount > 1 year

Amount < 1 year

Total

EUR

1. Borrowings

MTA

Euratom

NCI

2.

Leasing

3. Other

Subtotal

Subtotal

Subtotal

Total

1 241 000 000,00

110 000 000,00

1 351 000 000,00

80 000 000,00

17 678 708,69

0,00

0,00

80 000 000,00

17 678 708,69

1 338 678 708,69

110 000 000,00

1 448 678 708,69

1 188 625 780,81

81 420 881,91

1 270 046 662,72

158 875 198,57

33 807 125,10

192 682 323,67

2 686 179 688,07

225 228 007,01

2 911 407 695,08

IV. SHORT-TERM LIABILITIES

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

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

B. Other short-term financial liabilities

This item covers payments booked to the budget in 2002 but only effected by the accounting officer
between the closure of the accounts and 15 January 2003 (Article 6 of the Financial Regulation).

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Official Journal of the European Union

C 287/91

C. Current liabilities

C.1 Member States and EFTA countries

This item covers:

— amounts owed to EFTA countries belonging to the EEA, which include the budget outturn figure (EUR

8,2 million);

— amounts owed to Member States, which concern judgments of the Court of Justice annulling a

clearance of accounts correction of EUR 17,1 million.

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

In accordance with the Financial Regulation payment appropriations carried over to the following year are
entered as budget charges. The contra-entry to these appropriations carried over and not yet used is to be
found in the short-term liabilities in the balance sheet. However, this amount includes EUR 3 254 million
in appropriations carried over for structural operations which is an overall sum as the appropriations
have been calculated on the basis of expenditure forecasts produced by the Member States. At 31
December 2002 the breakdown of appropriations to be carried over, taking all the institutions together,
was as follows:

EUR

Description

31.12.2002

31.12.2001

Non-differentiated appropriations carried over
automatically

682 597 676,01

1 043 518 132,08

Appropriations carried over by Commission decision

3 473 257 116,75

394 192 359,00

Differentiated appropriations for the year from
contributions by third parties

Non-differentiated appropriations carried over by the
budgetary authority

691 121 596,08

549 817 932,79

0,00

102 159 535,67

Total

4 846 976 388,84

2 089 687 959,54

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.

C 287/92

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Official Journal of the European Union

28.11.2003

V. TRANSITIONAL ACCOUNTS

EUR

Description

31.12.2002

31.12.2001

Interest

18 085 056,12

19 819 920,38

Revenue to be booked

497 225 934,63

317 452 104,47

Amounts for re-use to be carried over

147 524 618,31

114 182 552,24

Amounts for re-use to be collected

0,00

63 660 703,71

Conversion differences

1 060 481,05

1 277 282,43

Other

51 003 899,56

62 181 105,35

Total

714 899 989,67

578 573 668,58

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

Under the new Financial Regulation, amounts for re-use to be collected will be recorded as assigned
revenue from 2003 onwards. The amount for re-use to be collected at 31 December 2002 has therefore
been transferred to the adjustment result. The amount for re-use to be carried over is not transferred to
the result of adjustments as it can still be used in 2003.

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

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C 287/93

ANNEX 4

OFF-BALANCE-SHEET COMMITMENTS

POTENTIAL LIABILITIES (1)

1 (*) Commitments against differentiated appropriations not covered by

carry-overs of payment appropriations

95 053 551 303

85 824 202 376

31.12.2002

31.12.2001

EUR

2 (*)

Legal commitments for which budget commitments have not yet been
made

2.1 Structural operations (aid planned but not committed for the period

2000-2006)

2.2 Cohesion Fund

2.3 ISPA

2.4 Protocols with Mediterranean countries

2.5 External relations
— KEDO:
— UNRWA:
— Shelter Fund:

2.6 Fisheries agreements

2.7 Galileo programme

3 (*)

EAGGF- GUARANTEE

60 000 000
182 056 875
40 000 000

3.1 Expenditure by Member States under the EAGGF Guarantee section

between 16 October N and 31 December N

3.2 Potential

liabilities connected with the clearance of

the EAGGF

Guarantee accounts pending judgment by the Court of Justice

3.3 Potential

liability in connection with a procedure for correcting

advances pending judgment by the Court of Justice

3.4 Potential liabilities in connection with judgments by the Court of

Justice pending enforcement

3.5 Potential losses on disposal of stocks

140 851 992 051

172 920 033 563

125 768 662 800

11 356 088 451

2 434 166 175

193 400 000

282 056 875

156 617 830 641

13 622 314 496

1 831 074 176

159 100 000

80 000 000

537 617 750

280 000 000

609 714 250

0

25 499 770 292

24 298 585 958

24 691 023 000

23 439 550 000

771 604 236

859 035 958

4 583 056

10 000 000

22 560 000

0

0

0

4 (*) Repayment guarantee

14 029 389 304

13 961 333 055

4.1 on loans granted by the EIB from its own resources to third

countries

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

5 (*)

Leasing and long-term renting

5.1 Buildings

5.2 Computer and transport equipment

6 Exchange rate swaps to be delivered/financial assistance

7 Correction of budgetary imbalances

8 (*)

Potential liabilities in respect of contributions to related organisations

9 (*) Other potential liabilities

9.1 Tax of the Brussels - Capital region

9.2 Dispute concerning Charlemagne building

10 (*) Renovation of Berlaymont building

11 (*)

Fines: Appeals to Court of Justice

15 (*)

Potential liabilities connected with emergency veterinary fund

13 757 000 000

13 770 000 000

272 389 304

850 853 824

849 492 497

1 361 327

135 000 000

p.m.

922 500 000

21 606 426

20 006 426

1 600 000

552 879 207

3 321 639 326

1 071 000 000

191 333 055

833 921 217

831 711 706

2 209 511

140 000 000

p.m.

922 500 000

17 456 670

17 456 670

0

374 000 000

2 212 079 326

0

(*) See explanatory notes.
(1) All these potential liabilities (with the exception of those at point 6) will have to be financed from future Community budgets if they fall due. The Community budget

is financed by the Member States.

Total

282 310 181 733

301 504 112 165

C 287/94

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Official Journal of the European Union

28.11.2003

POTENTIAL ASSETS (1)

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

loans

granted by:

4.1 EIB and covered by a Community guarantee

4.3 Commission: NCI and Euratom

6 Exchange rate swaps to be received: financial assistance

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

31.12.2002

31.12.2001

EUR

148 599 344

—

148 599 344

125 000 000

13 890 958 872

13 770 000 000

120 958 872

125 000 000

pending at 31 December 2002)

1 249 779 500

731 625 500

12 (*)

13 (*)

Potential assets relating to cases of fraud and irregularities concerning
structural operations

EAGGF Gaurantee — Net potential gain on disposal of agricultural
stocks

14 (*)

Estimates of amounts receivable

Total

560 917 000

441 348 000

—

344 448 681

2 428 744 525

148 720 000

288 755 798

15 626 408 170

(*) See explanatory notes. Potential assets linked to potential liabilities have the same number in the explanatory notes.
(1) Once these assets (with the exception of those at point 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 which is paid back to the Member States.

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Official Journal of the European Union

C 287/95

OFF-BALANCE-SHEET COMMITMENTS: POTENTIAL ASSETS AND LIABILITIES

Potential assets and liabilities are included in the annex to the financial statements as off-balance-sheet
commitments. These include commitments made or received which could be of considerable budgetary
significance in the medium or long term. Whether or not these commitments are confirmed will depend
on the materialisation (or not) of one or more future events that are currently uncertain and not entirely
under the control of the Communities.

POINT 1: OUTSTANDING COMMITMENTS (RAL)

Commitments against differentiated appropriations still outstanding at 31 December 2002 totalled EUR
99,1 billion of which EUR 4,1 billion is covered by carryovers of payment appropriations from 2002 to
2003. The latter already feature in the budget out turn for the year as budget liabilities, so they are not
included in the potential liabilities. The outstanding commitment total of EUR 95 billion is the maximum
potential commitment.

The overall amount of outstanding commitments has been tending to grow over the last ten years, most
of
the rise 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 25 November 2002, the Commission, Parliament and the Council, all three very
to be cleared and eliminating ‘abnormal outstanding
concerned about containing the amounts still
commitments' 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
payments and/or 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.

As a result of this Declaration, the Commission has undertaken to present, along with the preliminary
draft budget for 2004 at the latest, an action plan providing for the examination of all potentially
abnormal cases entered at the start of the 2003 budget year. The plan will consist of the following
elements for each of the lines contained in the annex to the Declaration:

— the number of potentially abnormal cases at 31 December 2002, together with the corresponding

amounts;

— an examination schedule for the following dates:

— 31 March 2003

— 31 July 2003

— 31 December 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 to the budgetary authority together with the preliminary draft budget.

The paper will also describe the measures taken by the Commission to avoid the recurrence of abnormal
outstanding commitments.

The assessment of potentially abnormal outstanding commitments for the main areas concerned at
31 December 2002 was:

C 287/96

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Official Journal of the European Union

28.11.2003

Total RAL

Potentially abnormal RAL:

— dormant RAL

— non-dormant old RAL

EUR million

Structural
funds

66 731

13 250

13 003

247

Internal policies

External action

Pre-accession aid

Total

11 205

12 759

8 416

1 225

1 066

159

2 585

897

1 688

226

127

99

99 111

17 286

15 093

2 193

This initial assessment shows that the abnormal component of outstanding commitments amounts to
almost EUR 17,3 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.

POINT 2: LEGAL COMMITMENTS WITHOUT A BUDGET COMMITMENT

These potential liabilities originated because the Commission decided to enter into legal 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:

— The Structural Funds and the Cohesion Fund represent expenditure targets and the whole allocation
shown in the financial perspective is meant 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).

— 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 each 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
in
various pre-accession instruments. On the other hand,
connection with the individual projects as they 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).

ISPA generates potential

liabilities

— The commitments made under financial protocols with Mediterranean non-member countries: The
amount included in point 2.4 is the difference between the total amount of the protocols signed and
the amount of the budget commitments entered in the accounts. The increase in these potential
liabilities corresponds to decommitments in 2002.

— Commitments entered into with specified third parties for other operations outside heading 4, relating

to specific amounts over a fixed period (points 2.5 and 2.6).

— Pursuant to Council Regulation (EC) No 876/2002 of 21 May 2002 the Community contribution to
the Galileo programme is EUR 520 million. This commitment is for a period of four years ending on
20 May 2006. In 2002 budget commitments totalling EUR 240 million were entered in the accounts,
against which grants of EUR 120 million were paid. The remaining EUR 280 million, not yet entered
as budget commitments, is included under point 2.7 — see also balance sheet note VII B4 assets.

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

Structural Funds (1)

Amounts available
under the financial
perspective (in
current prices)

Legal
commitments
concluded in
2000/2002

Budget
commitments
2000/2002 (2)

Maximum
potential
commitments

EUR million

Legal
commitments with
no budget
commitment

(a)

(b)

(c)

(a-c)

(b-c) (*)

147 098

138 731

59 334

87 764

79 397

Objective 1

Objective 2

Objective 3

24 242

23 229

26 054

24 970

FIFG (outside obj. 1)

1 198

1 148

Community initiatives

11 295

10 697

10 158

10 726

489

3 411

14 084

15 328

709

7 884

13 071

14 244

659

7 299

Total

209 887

198 775

84 118

125 769

114 670

(*) Budget commitments in respect of the networks are not included unless they take the form of a programme with annual tranches.
(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, 2001 and 2002.

Legal commitments not followed up by a budget commitment total EUR 114 670 million and correspond
to the difference between the value of the programmes adopted by the Commission at 31 December 2002
and the amount of budget commitments entered into in respect of these programmes and implemented in
2000, 2001 and 2002.

Cohesion Fund

EUR million

Total allocation 2000-2006 (*)

Budget commitments

Maximum potential commitments

(a)

19 519

(b)

8 163

(a-b)

11 356

(*) Under the ceiling for the Cohesion Fund in the financial perspective in force at 31 December 2002.

ISPA

EUR million

ISPA contribution to projects adopted by the
Commission in 2000, 2001 and 2002

Budget commitments

Maximum potential commitments

(a)

5 648

(b)

3 214

(a-b)

2 434

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Official Journal of the European Union

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POINT 3: EAGGF GUARANTEE

3.1 Expenditure between 16 October 2002 and 31 December 2002

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 2001 and 15 October 2002,
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 2002 are included in the
off-balance-sheet commitments.

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

3.3 Potential debt pending a judgment by the Court

Potential debt towards a Member State as part of a procedure lodged with the Court of Justice concerning
correction of advances.

3.4 Potential debts in respect of judgments pending execution

Potential debts for which the Commission decision has not been taken by the date on which the accounts
are closed and for which the compensation arrangements need to be agreed on between the parties
concerned.

3.5 Net potential loss on disposal of agricultural stocks

The situation as regards stocks was established at 30 September 2002 and the additional depreciation of
stocks was calculated at 30 September 2002 and 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 2003 shows a potential gain of EUR 22,56
million compared with the end of 2002.

Changes in the price of dairy products account for slightly over 50 % of the total potential loss.

AGRICULTURAL STOCKS AT 30 SEPTEMBER 2002

Product

Quantity (tonnes)

Book value
(EUR million)
(a)

Foreseeable sales value
(EUR million)
(b)

Potential losses/gains
(EUR million)
(c = b-a)

(1)

(2)

(3)

(4)

(5)

Common wheat, for bread

430 846

44,65

Durum wheat

Barley

Rye

Maize (corn)

Sorghum

Cereals — Total

Rice

Olive oil

Public alcohol (*)

Mixed alcohol (*)

Total alcohol

2 382 132

5 054 522

2 739

3 874

7 874 113

582 015

3 286 600

251 962

3 538 562

246,77

360,94

0,34

0,26

652,96

92,54

0,00

37,13

3,30

40,43

46,45

0,00

242,98

356,85

0,28

0,40

646,96

83,05

0,00

42,73

3,28

46,01

1,80

0,00

–3,79

–4,09

–0,06

0,14

–6,00

–9,49

0,00

5,60

–0,02

5,58

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Official Journal of the European Union

C 287/99

Product

Quantity (tonnes)

Book value
(EUR million)
(a)

Foreseeable sales value
(EUR million)
(b)

Potential losses/gains
(EUR million)
(c = b-a)

(1)

(2)

(3)

(4)

(5)

Butter

Skimmed milk powder

Milk products total

Bone/carcasses

Boned (boneless) beef

Equivalent. carcasses

Beef total

Grand total

171 778

146 516

318 294

137 927

57 313

84 284

222 211

211,71

214,30

426,01

124,14

83,86

198,58

214,79

413,37

124,13

83,86

208,00

1 419,94

207,99

1 397,38

–13,13

0,49

–12,64

–0,01

0,00

–0,01

–22,56

(a) Real figures at 30 September 2002, after depreciation.
(b) Based on expected selling prices assumed in the situation update of February 2003 at the assumed budgetary rate of

EUR 1 = USD 1,02.

(c) + = gain/ – = loss.
(*) The quantities of alcohol are expressed in hl.

POINT 4: REPAYMENT GUARANTEES

The Communities receive bank guarantees in conjunction with the implementation of Community
programmes. The Commission is producing an exhaustive list of these guarantees for inclusion in future
financial statements. Arrangements for entering these guarantees in the accounts and managing them
form part of the accounting modernisation project.

The guarantees already included in the potential assets in 2002 are included in point 4.3.

4.1. Loans granted by the European Investment Bank (EIB) to third countries from its own

resources

As formulated, the guarantee legally covers the loans signed by the EIB at 31 December 2002 (including
loans granted to Member States before accession). However, the Community guarantee is limited to a
percentage of the ceiling of the credit lines authorised: 65 %, 70 %, 75 % or 100 %. Where the ceiling is
not reached, the Community guarantee covers the full amount.

At 31 December 2002 the amount paid out totalled EUR 13 757 million (EUR 13 736 million when the
countries that have become Member States are excluded) and this, therefore, is the maximum risk faced by
the Communities. The financial statements at 31 December 2001 show the total amount of contracts
signed as a potential liability; this practice is also applied by other financial bodies. In order to reflect the
risk incurred, the Commission decided to adjust the valuation method for the guarantees granted. This
means that only the amount paid out in respect of the loans is shown as a potential liability. The 2001
figure has been recalculated using the same method.

For loans covered by the Community budget guarantee, the EIB also obtains guarantees from third parties
(States, public or private financial institutions); in these cases the Commission is a secondary guarantor.
The Community budget guarantee covers only the political risk of guarantees provided under the title of
‘risk-sharing'. The other risks are covered by the EIB should the primary guarantor not honour the
undertakings given.

For guarantees provided under the title of ‘non-risk sharing', all the risks are covered by the Community
budget should the primary guarantor not honour its undertakings given. If the primary guarantor is a
public authority these risks are confined as a rule to the political risk, but when the guarantees are
provided by an institution or a private company, the Community budget might also have to cover the
commercial risk.

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Official Journal of the European Union

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

‘Risk Sharing'
31.12.2002

‘Non-risk Sharing' 31.12.2002

Outstanding at
31.12.2002.

Outstanding at
31.12.2001.

Public authority

Private
company

Total

Total

EUR million

Total amounts of
loans signed at
31.12.2001
(amount entered in
the 2001 annual
accounts)

65 % guarantee

70 % guarantee

75 % guarantee

100 % guarantee

1 021

1 001

0

0

Total

2 022

1 366

2 845

2 737

2 213

9 161

202

741

518

1 113

2 574

2 589

4 587

3 255

3 326

1 433

4 579

3 791

3 967

3 560

5 088

5 441

5 274

13 757

13 770

19 363

In the financial statements at 31 December 2001, the amount of potential
liabilities was also entered
under potential assets. In the 2002 financial statements, these guarantees have not been entered as
potential assets, as it was considered that they do not fully meet the definition of potential assets.

4.2. Guarantees signed by the European Investment Fund (EIF)

At 31 December 2002 the EIF had signed guarantees totalling EUR 3,063 million; this represents a
maximum potential risk of EUR 918,9 million for
the European Community, as the Community
contributes 30 % of the capital of the EIF. The total capital subscribed by the Communities is EUR 600
million, of which 20 % has been called up.

In the 2002 financial statements, the Communities' contribution to the EIF has been evaluated using the
equity method. The calculation of the maximum commitment from the Community budget takes account
of not only the capital, but also the European Communities' share of the EIF's total own resources.

The Communities' share of the EIF 's own resources totals EUR 166,5 million (see note IV.A Assets). The
capital not called up totals EUR 480 million. Given these figures,
in the worst possible scenario the
European Communities would have to repay EUR 272,4 million.

The proportion of the capital subscribed by the European Community which has not been called up
(80 %) is also included in the off-balance-sheet commitments as a potential liability (point 8).

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:

Guarantees by third countries

Banks or long-term credit institutions

Loans to Member States

EUR

80 000 000

50 920 635

17 678 709

Total

148 599 344

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The Community has not received third-party guarantees for loans granted under the financial assistance
scheme. However, these loans, totalling EUR 1 361 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 amount of EUR
2,1 million corresponds to the annual rent.

The total for rented buildings breaks down as follows:

Institution

Commission

OPOCE

Council

Parliament

Court of Justice

ESC

EUR million

Amount

700,3

74,1

37,4

32,8

2,1

2,8

Total

849,5

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

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.

The Commission is in negotiations with the owner of a building for which rental payments have been
made on a provisional basis since 1999. The purpose of the negotiations is to fix a rental value that does
not exceed the advance provided for in the existing agreement protocol, while the building is being
brought up to standard.

POINT 8: CONTRIBUTIONS TO RELATED ORGANISATIONS

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

The Communities' contribution to the capital of the EBRD:

EBRD

Total EBRD capital

Commission subscription

EUR million

Capital

Paid-in

Callable

20 000

5 250

14 750

600

157,5

442,5

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The Communities' contribution to the capital of the EIF:

EIF

Total EIF capital

Commission subscription

EUR million

Capital

Paid-in

Callable

2 000

400

1 600

600

120

480

POINT 9: OTHER POTENTIAL LIABILITIES

9.1 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 proceedings brought by the owners of some of the
buildings occupied by the Commission. The Commission may therefore have to pay this tax.

9.2 Dispute concerning the acceptance of work done on the Charlemagne building

Legal action has been brought concerning work carried out on the Charlemagne building. The dispute is
between the Charlemagne's previous owner and the company that carried out the work. Should the
previous owner lose the case, the Commission would have to foot a bill of EUR 1,6 million.

POINT 10: RENOVATION OF THE BERLAYMONT BUILDING

An agreement was signed on 13 November 2002. It fixes the maximum price the Commission will have
to pay and a deadline for the building to be made available. The long-term lease (27 years) for the
Berlaymont building has not yet been signed. The amounted entered as a potential liability is the value of
the building before renovation (EUR 49 578 705) and a fixed amount (EUR 503 300 502) covering the
cost of the renovation work and all other costs.

The Berlaymont building does not yet figure in the balance sheet at 31 December 2002, since the finance
leasing contract has not yet been signed and no payment was made in 2002.

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 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 liability will be maintained until a decision which acquires the authority of a final
decision (see explanatory note to the balance sheet-assets VII b.4).

Appeals lodged before 2002

Year

with bank
guarantee

with
provisional
payment

without bank
guarantee,
without
provisional
payment

EUR million

Appeals
lodged after
31.12.2002

Appeal
decision not
yet known

Total potential
debts

Total

Before 2002

2002

1,161

89

930

188

Total

1,250

1,118

150

0

150

2,241

277

2,518

149

149

655

655

2,241

1,081

3,322

(1) Even if the appeal against fines imposed in 2002 was made in 2003 before the closure of accounts.

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This table shows the state of play with fines imposed by the Commission that were still pending a legal
decision when the accounts were closed. Once notified, debtors who do not accept the Commission
decision fining them are entitled to lodge an appeal with the Court of Justice. However, the principal of
the fine has to be paid within the prescribed time-limit, since under Article 242 of the EC Treaty appeals
do not have suspensory effect. Debtors have two options: they can either provide a bank guarantee or
make a provisional payment.

Option 1: Pending the final judgment by the Community court, debtors can withhold payment of the fine,
provided that they accept that the debt yields interest and provide a bank guarantee or financial guarantee
covering both the principal and the interest.

Option 2: Debtors can provisionally pay the amount of the fine into a special
account, managed by the Commission's Accounting Officer and selected by a tendering procedure.

interest-bearing bank

Only once the final judgment is delivered, does the Accounting Officer either refund the full amount of
the provisional payment plus the interest on the principal or irrevocably collect the amount of the fine, as
fixed by the final judicial decision, refunding, if appropriate, part of the provisional payment together with
the interest.

Cases where the appeal decision was not known on 30 April 2003 have, nonetheless, been entered as
potential liabilities.

POINT 12:

FRAUD AND IRREGULARITIES

Structural operations:

The table below is based on the formal reports submitted by the Member States in accordance with
Commission Regulation No 1681/94, with amounts 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 No 1681/94 and No 1831/94
(Structural operations)

Member State

Balance to be recovered at 31.12.2002

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

EUR thousand

1 448

3 984

170 722

20 498

63 673

28 351

6 339

148 552

0

20 128

650

17 524

1 422

366

77 260

560 917

NB: Wher these amounts are actually recovered they may be programmed and used to finance other projects under a programme

not yet completed.

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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:

— The Member States do not always report the results of their recovery operations (and certainly not

promptly).

— 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 No 438/2001) to give a better
picture of the actual situation.

— 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.

— Individual projects are co-financed as part of multiannual programmes. As long as a multiannual
programme has not been closed,
it is impossible to put an exact figure on the amounts to be
recovered because the sums involved in irregularities may, in certain circumstances, be reallocated to
in particular final payments, can
other,
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 2003. 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.

On the date when the consolidated statements on the implementation of the budget were drawn up, the
annual report on the fight against fraud for 2002 had not yet been adopted.

Agriculture — 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 No 595/91, EUR 2 093,3
the
million has been entered as amounts receivable from Member States on the assets side of
balance-sheet. 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 assets apart from
those already entered on the assets side of the balance sheet. Therefore, there is no potential assets entry
for this in the off-balance-sheet commitments.

POINT 14: ESTIMATES OF AMOUNTS RECEIVABLE

An estimate of the amount receivable is first to be made by the authorising officer responsible in respect
of any measure or situation which may give rise to or modify an amount owing to the Communities.
Estimates of amounts receivable are to specify the type of revenue and the budget item to which they are
to be booked and, as far as possible, the particulars of the debtor and the estimated amount. Subject to
Article 161(2) of
the Financial Regulation, an estimate of amounts receivable does not generate
commitment appropriations.

The estimate of amounts receivable is regularised, when the recovery order is drawn up, i.e. when the
entitlement is certain, of a fixed amount and due.

The table below shows the breakdown by Member State of the number of estimates of amounts receivable
booked as memorandum items in respect of own resources:

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Estimates of amounts receivable

31 December 2002

Agricultural
duties

Sugar levies

Customs
duties

VAT balances GDP balance

Late-payment
interest

Total

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1

0

0

0

0

0

0

0

0

0

0

1

0

2

10

4

32

6

7

4

0

8

2

10

3

5

6

3

16

116

4

1

4

7

4

13

5

12

2

1

4

8

5

11

4

85

1

1

1

1

1

1

1

1

1

1

1

1

1

14

1

28

24

18

43

6

11

6

8

12

0

10

3

9

5

17

23

195

39

24

81

20

23

24

14

33

5

22

11

23

17

46

44

426

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

EUR 15

POINT 15: EMERGENCY VETERINARY FUND

This heading covers amounts for foot-and-mouth disease eradication costs to be borne by the Community
budget. The amounts entered represent the maximum possible liability minus the amounts already entered
as provisions.

The foot-and-mouth crisis ran from February to September 2001. The slaughter cost compensation
requests submitted by the United Kingdom add up to a total of EUR 1 477 million, comprising EUR 884
million for the period from February to June 2001, EUR 110 million for the period running from June
2001 and a request for EUR 483 million discussed below. The British authorities were paid an advance of
EUR 355 million in 2002 (this amount is entered in the balance sheet under ‘Advances paid to Member
States', see also note VII.B.1 Assets). On-the-spot financial checks have been carried out. Discussions on
the issue are under way between the Commission and the British authorities; the final amount of the
Community contribution will not be fixed until the adversarial proceedings are complete.

On 27 February 2003 the Commission received a request from the United Kingdom for reimbursement of
other costs in connection with the eradication of foot-and-mouth disease. The request is for approximately
EUR 805 million, of which 60 % — around EUR 483 million — is to be borne by the Community
budget. Financial checks are being conducted and the final amount of the Community contribution will
not be fixed until the adversarial proceedings are complete. A provision of EUR 406 million, the
estimated total amount the Commission would have to pay, has been entered in the balance sheet — see
note II Liabilities. The difference between this provision and the amount requested by the United Kingdom
(EUR 1 477 million) is entered as a potential liability.