COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COURT OF AUDITORS FINAL ACCOUNTS OF THE 8TH, 9TH AND 10TH EUROPEAN DEVELOPMENT FUNDS - FINANCIAL YEAR 2010
Date: 2011-07-26
Institutions: European Commission
Subjects: European Development Fund, European Investment Bank, closing of accounts, development aid, general budget (EU), implementation of the budget

EUROPEAN COMMISSION 

Brussels, 26.7.2011 
COM(2011) 471 final 

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT, THE COUNCIL AND THE COURT OF AUDITORS 

FINAL ACCOUNTS OF THE 8TH, 9TH AND 10TH EUROPEAN DEVELOPMENT 
FUNDS - FINANCIAL YEAR 2010 

 
 
 
 
  
 
TABLE OF CONTENTS 

NOTE ACCOMPANYING THE ACCOUNTS ........................................................................ 2 

IMPLEMENTING AND ACCOUNTING FOR THE EDF RESOURCES .............................. 3 

PART I – EDF ANNUAL ACCOUNTS: FUNDS MANAGED BY THE EUROPEAN 

COMMISSION .......................................................................................................... 10 

1. 

1.1 

1.2 

1.3 

1.4 

1.5 

2. 

2.1 

2.2 

FINANCIAL STATEMENTS OF THE 8TH, 9TH AND 10TH EUROPEAN 
DEVELOPMENT FUNDS ........................................................................................ 11 

8TH, 9TH AND 10TH EDFs: AGGREGATED BALANCE SHEET, ECONOMIC 
OUTTURN ACCOUNT, CASH FLOW STATEMENT AND STATEMENT OF 
CHANGES IN NET ASSETS ................................................................................... 11 

8TH EDF: BALANCE SHEET, ECONOMIC OUTTURN ACCOUNT AND 
STATEMENT OF CHANGES IN NET ASSETS..................................................... 15 

9TH EDF: BALANCE SHEET, ECONOMIC OUTTURN ACCOUNT AND 
STATEMENT OF CHANGES IN NET ASSETS..................................................... 18 

10TH EDF: BALANCE SHEET, ECONOMIC OUTTURN ACCOUNT AND 
STATEMENT OF CHANGES IN NET ASSETS..................................................... 21 

NOTES TO THE FINANCIAL STATEMENTS OF THE 8TH, 9TH AND 10TH 
EDFs........................................................................................................................... 24 

REPORT ON FINANCIAL IMPLEMENTATION .................................................. 52 

ALLOCATIONS........................................................................................................ 57 

CONSOLIDATED ACCOUNTS .............................................................................. 60 

2.3. 

OTHER MANAGEMENT INFORMATION............................................................ 65 

PART II – EDF ANNUAL ACCOUNTS: FINANCIAL STATEMENTS OF THE 

INVESTMENT FACILITY ....................................................................................... 66 

3. 

3.1 

3.2 

3.3 

3.4 

3.5 

FINANCIAL STATEMENTS OF THE INVESTMENT FACILITY....................... 67 

INCOME STATEMENT ........................................................................................... 67 

BALANCE SHEET ................................................................................................... 68 

STATEMENT OF CHANGES IN CONTRIBUTORS' RESOURCES .................... 69 

CASH FLOW STATEMENT .................................................................................... 70 

NOTES TO THE FINANCIAL STATEMENTS ...................................................... 72 

ANNEX TO PART I – CHAPTER 2 (REPORT ON THE FINANCIAL 

IMPLEMENTATION ): SITUATION BY COUNTRY AND BY INSTRUMENT
.................................................................................................................................. 101 

1 

 
 
 
 
NOTE ACCOMPANYING THE ACCOUNTS 

I  hereby  declare  that  the  annual  accounts  of  the  8th,  9th  and  10th  European  Development 
Funds  for  the  year  2010  have  been  prepared  in  accordance  with  Title  VIII  of  the  Financial 
Regulation of the 10th European Development Fund and with the accounting principles, rules 
and methods set out in annex to the financial statements. 

I have obtained from the authorising officer and from the EIB, who certified its reliability, all 
the  information  necessary  for  the  production  of  the  accounts  that  show  the  European 
Development Funds' assets and liabilities and the budgetary implementation. 

I hereby certify that based on this information, and on such checks as I deemed necessary to 
sign off the accounts, I have a reasonable assurance that the accounts present a true and fair 
view of the financial position of the European Development Funds in all material aspects. 

[signed] 

Philippe Taverne 
Accounting Officer 

2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
IMPLEMENTING AND ACCOUNTING FOR THE EDF RESOURCES 

1. 

BACKGROUND 

The  European  Union  has  cooperative  development  relations  with  a  large  number  of 
developing countries. The main purpose is to promote economic and social development with 
a  particular  focus  on  reducing  and  alleviating  poverty  in  the  long-term,  by  providing 
beneficiary  countries  with  development  aid  and  technical  assistance.  To  achieve  this,  the 
Union  draws  up,  jointly  with  the  partner  countries,  cooperation  strategies  and  mobilises  the 
financial resources to implement them. These Union resources allocated to development come 
from three sources: 

–  The European Union budget 

–  The European Development Fund 

–  The European Investment Bank 

The European Development Fund (EDF) is the main instrument for providing Union aid for 
development  cooperation  to  the  African,  Caribbean  and  Pacific  (ACP)  States  and  Overseas 
Countries and Territories (OCTs). The 1957 Treaty of Rome made provision for its creation 
with a view to granting technical and financial assistance, initially limited to African countries 
which  at  that  time  were  still  colonised  and  with  which  some  Member  States  had  historical 
links. 

The EDF is not funded by the European Union's budget. It is funded by the Member States, 
subject to its own financial regulation and managed by a specific committee. The European 
Commission is responsible for the financial implementation of the operations carried out with 
EDF resources and the European Investment Bank (EIB) manages the Investment Facility.  

During  the  period  2008-2013,  the  geographic  aid  granted  to  ACP  States  and  OCTs  will 
continue  to  be  mainly  funded  by  the  EDF.  Each  EDF  is  usually  concluded  for  a  period  of 
around five years. Since the conclusion of the first partnership convention in 1964, the EDF 
programming  cycles  have  generally  followed  the  partnership  agreement/convention  cycles. 
Each  EDF  is  governed  by  its  own  Financial  Regulation  which  imposes  the  preparation  of 
financial statements for each individual EDF. Accordingly, financial statements are prepared 
separately for each EDF in respect of the part that is managed by the European Commission. 
These financial statements are also presented in an aggregated way so as to provide a global 
view  of  the  financial  situation  of  the  resources  for  which  the  European  Commission  is 
responsible. 

Within  the  framework  of  the  Cotonou  agreement,  the  Investment  Facility  was  established. 
This Investment Facility is managed by the European Investment Bank and is used to support 
private sector development in the ACP States by financing essentially – but not exclusively – 
private investments. The Facility is designed as a renewable fund, so that loan repayments can 
be reinvested in other operations, thus resulting in a self-renewing and financially independent 
Facility.  As  the  Investment  Facility  is  not  managed  by  the  European  Commission,  it  is  not 
consolidated in the first part of the annual accounts – the financial statements of the 8th, 9th 
and 10th EDFs and the related report on financial implementation. The financial statements of 
the  Investment  Facility  are  included  as  a  separate  part  of  the  annual  accounts  (part  2)  to 

3 

 
 
 
 
 
 
 
 
 
provide  a  full  picture  of  the  development  aid  of  the  EDF.The  10th  EDF  covers  the  period 
from 2008 to 2013 and has an overall budget of EUR 22 682 million. Of this amount, EUR 21 
966 million is allocated to the ACP countries, EUR 286 million to the OCTs and EUR 430 
million  to  the  Commission  as  support  expenditure  for  programming  and  implementation  of 
the EDF1. 

2. 

HOW IS THE EDF FUNDED? 

The European Council of 15-16 December 2005 adopted the financial perspectives for 2007-
2013. In this context it was decided that geographical cooperation with the ACP States would 
not  be  integrated  into  the  European  Union  budget  (budgetised),  but  would  continue  to  be 
funded through the existing inter-governmental EDF for the period 2008-2013. 

The European Union budget is annual and according to the budgetary principle of annuality, 
expenditure and revenue are planned and authorised for one year. Unlike the European Union, 
the EDF is a fund operating on the basis of multiannuality. Each EDF is concluded through a 
partnership  agreement  between  Member  States  and  is  associated  with  an  overall  fund  to 
implement  development  cooperation  during  a  period of  usually  five  years.  As  resources  are 
allocated on a multiannual basis, the allocated funds may be used over the period of the EDF. 
The lack of budget annuality is highlighted in the budgetary reporting, where the budgetary 
implementation of the EDFs is measured against the total funds. 

The  EDF  resources  are  “ad  hoc”  contributions  from  the  EU  Member  States.  Approximately 
every five years, Member State representatives meet at intergovernmental level to decide on 
an overall amount that will be allocated to the Fund and to oversee its implementation. The 
Commission then manages  the  fund. Since Member States have  their own development  and 
aid policies in addition to the Union wide policies, the Member States must coordinate their 
policies with the EU to ensure they are complementary. In 2010, contributions related to the 
9th EDF were called from the 15 participating Member States. In 2011, the first contributions 
under the 10th EDF, in which the 27 Member States participate, will be called. 

While some funds of the 10th EDF have been set aside for unforeseen needs, most are being 
programmed  in  indicative  multi-annual  frameworks,  mainly  geographic  but  also  thematic, 
currently set for the years 2008-2013. Country  strategy papers, regional strategy  papers and 
intra-ACP  strategy  papers  have  been  adopted  by  the  Commission  accordingly.  Their 
implementation  is  monitored  annually  and  the  strategies  are  reviewed  at  mid-term  (2010, 
ongoing) and at end-of-term (2012). As a result of these mid-term or end-of-term reviews, the 
Commission  may,  on  behalf  of  the  European  Union,  revise  the  strategies  and  resource 
allocation in the light of the current needs and the performance of the ACP states or regions 
concerned. 

In  addition  to  the  above  mentioned  contributions,  it  is  also  possible  for  Member  States  to 
enter into co-financing arrangements or to make voluntary financial contributions to the EDF. 

1 

OJ L 247 of 09.09.2006 

4 

 
 
 
 
 
 
 
 
 
 
                                                 
3. 

HOW ARE THE EDF RESOURCES MANAGED AND SPENT? 

3.1  Operational expenditure 

EDF operational expenditure takes different forms, depending on how the money is paid out 
and managed. In accordance with the Financial Regulation, the Commission implements the 
EDF resources using the following methods: 

Decentralised  management:  these  are  the  cases  where  the  Commission  delegates,  more  or 
less  substantially  according  to  the  local  situation  of  the  beneficiary  concerned,  certain  tasks 
for implementation of the budget to third countries. 

Centralised  management:  this  is  where  the  budget  is  implemented  either  directly  by  the 
Commission services or indirectly where the Commission confers tasks of implementation of 
the  budget  to  bodies  of  European  Union  law  or  national  law,  such  as  the  European  Union 
agencies of public law or with public service missions. 

Joint  management  with  international  organisations:  under  this  method,  the  Commission 
entrusts certain implementation tasks to an international organisation. 

3.2 

The different financial actors  

The  responsibility  of  the  Authorising  Officer  by  delegation  covers  the  entire  management 
process,  from  determining  what  needs  to  be  done  to  achieve  the  policy  objectives  set  to 
manage the activities launched from both an operational and budgetary standpoint, including 
signing legal commitments, monitoring performance, making payments and even recovering 
funds, if necessary. 

The  Head  of  the  Delegation  of  the  European  Union  is  the  local  liaison  between  the 
Commission and the national or regional ACP/OCT authorities in the field. He/she works in 
close  collaboration  with  the  national  or  Regional  Authorising  Officers  in  defining  the 
implementing  strategy  and  Sectoral  policies,  preparing,  studying  and  reviewing  EDF 
programmes and projects. 

The National Authorising Officer in the recipient country is a senior official appointed by 
the government of each ACP State/OCT. He/she represents the authorities of his/her country 
for  all  activities  financed  by  the  Fund  and  managed by the Commission and by the EIB. In 
most cases, these functions are exercised by a member of the government, generally the State 
Minister  of  Planning  or  Finance.  The  National  Authorising  Officer  carries  out  the 
administrative, technical and financial duties of managing EDF programmes and projects. 

The  Accounting  Officer  executes  payment  and  recovery  orders  drawn  up  by  Authorising 
Officers  and  is  responsible  for  managing  the  treasury,  laying  down  accounting  rules  and 
methods,  validating  accounting  systems,  keeping  the  accounts  and  drawing  up  the 
corresponding  annual  accounts.  Furthermore,  the  Accounting  Officer  is  required  to  sign  the 
accounts  declaring  that  they  provide  a  true  and  fair  view  of  the  financial  position.

5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.3 

Implementing the EDF resources 

The vast majority of financial resources awarded to ACP States and OCTs through the EDF 
are grants. At the beginning of each EDF, the European Union informs the ACP States and 
the OCTs about the level of grants which should be available to them over the period of the 
fund.  Resources  are  allocated  based  on  a  country’s  specific  needs,  taking  into  account  the 
recipient country’s own policies and development efforts. 

The beneficiary country develops a cooperation strategy while or after holding consultations 
with  its  development  partners  (donors).  The  cooperation  strategies  set  with  the  European 
Union  normally  include  both  the  country’s  own  medium-term  development  strategies,  an 
analysis  of  the  political  and  socio-economic  context,  plus  the  European  Union’s  own 
assessment.  The  European  Commission’s  staff  provide  technical  support  to  the  national 
authorities in preparing the cooperation strategy document.  

A  National  Indicative  Programme  (NIP)  is  then  drawn  up  to  implement  the  cooperation 
strategy. The NIP targets the sectors and fields which will receive the aid, explains how the 
aid  will  fulfil  its  objectives,  gives  a  timetable  for  implementation,  and  specifies  how  other 
actors  such  as  International  Organisations  or  NGOs  will  be  involved  in  the  programme  (if 
relevant). This indicative global programme is subject to an annual, mid-term and end-of-the-
EDF-term  review  and  improvements  and  changes  are  made  when  necessary  during  its 
operation period. 

3.4 

Committing to spend the EDF resources 

No EDF resources can be spent unless and until the Commission and the possible recipient of 
EDF money have entered into a written legal commitment. 
Before a legal  commitment (for example a contract  or grant  agreement) can be  entered into 
with a third party, there must be a budget line with sufficient funds authorising the activity in 
question. If this condition is met, the funds required must be reserved in the budget by means 
of a budgetary commitment made in the accounting system. This, however, has no effect on 
the general accounts (or general ledger) since no charge has yet been incurred. This is because 
the accounting system of the EDF comprises two separate but linked elements: 

(a) 

budget  accounts,  which  provide  a  detailed  record  of  budget  implementation; 
and, 

(b) 

general accounts, used to prepare the balance sheet and economic outturn. 

The budget accounts show the commitments and payments made. They are based on the cash 
accounting principle, whereby an item of expense or income is only recorded in the accounts 
when cash is committed, paid out or received. This type of accounting is typical of the public 
sector whose focus has, historically, tended to be on the budget and its implementation.  

The  general  accounts  (based  on  the  accrual  accounting  principle)  show  all  expenditure  and 
revenue  over  the  financial  year  (and  thus  the  economic  outturn)  and  establish  the  financial 
position of the EDF in the form of a balance sheet of assets and liabilities at 31 December of a 
given year. 

6 

 
 
 
 
 
 
 
 
 
 
3.5  Making a payment 

No payment can be made unless a budgetary commitment has already been approved by the 
Authorising Officer. 

Pre-financing  is  a  payment  intended  to  provide  the  beneficiary  with  a  cash  advance,  i.e.  a 
float. It may be split into a number of payments over a period defined in the particular pre-
financing  agreement.  The  float  or  advance  is  either  used  for  the  purpose  for  which  it  was 
provided during the period defined in the agreement or is repaid – if the beneficiary does not 
incur  eligible  expenditure  he/she  is  obliged  to  return  the  pre-financing  advance  to  the  EDF. 
Thus  pre-financing  paid  is  not  a  definitive  expense  until  the  relevant  contractual  conditions 
are met and so is recorded as an asset on the balance sheet when the initial payment is made. 
The  amount  of  the  pre-financing  asset  is  reduced  (wholly  or  partially)  by  the  acceptance  of 
eligible  costs  (which  are  taken  as  expenses  in  the  economic  outturn  account)  and  amounts 
returned. 

At  year-end,  an  assessment  has  to  be  made  concerning  eligible  expenses  incurred  by 
beneficiaries  of  EDF  funds  but  not  yet  reported.  Following  these  cut-off  calculations, 
estimated eligible amounts are recorded as accrued charges, while the estimated non-eligible 
parts remain open in the “eligibility to be checked” accounts. These amounts are shown under 
current liabilities so as not to overestimate assets and liabilities.  

3.6 

Recovering undue payments 

The  eligibility  of  expenditure  charged  to  the  EDF  is  verified  on  the  basis  of  the  supporting 
documents stipulated in the applicable rules or in the conditions of each grant. With the aim of 
optimising the relationship between the costs and the benefits of control systems, checks on 
the  supporting  documents  for  final  claims  tend  to  be  more  detailed  than  those  on  interim 
claims, and thus may detect errors in interim payments which are corrected by adjustment of 
the  final  payment.  Furthermore,  the  Commission  has  the  right  to  verify  the  probity  of  the 
supporting  documents  by  making  checks  on 
the 
implementation  of  the  action  financed  and/or  afterwards  (ex-post).  Errors  found  during  the 
implementation  period  may  be  corrected  by  adjustment  of  subsequent  claims.  Errors  found 
ex-post will be the subject of a recovery order. 

the  claimant's  premises,  during 

4. 

YEAR-END REPORTING 

4.1 

Annual accounts 

It  is  the  Accounting  Officer's  responsibility  to  prepare  the  annual  accounts  and  ensure  that 
they present a true and fair view of the financial position of the EDF. 
The annual accounts are presented as follows: 

Part I: Funds managed by the European Commission 

–  Financial statements of the 8th, 9th and 10th European Development Funds  

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
–  Report  on  financial  implementation  of  the  8th,  9th  and  10th  European 

Development Funds  

Part II: Funds managed by the European Investment Bank 

–  Financial statements of the Investment Facility  

The  financial  statements  of  the  Investment  Facility  are  included  as  a  separate  part  of  the 
annual accounts so as to provide a full picture of the development aid of the EDF.  

The annual accounts are adopted by the Commission by 31 July of the subsequent year and 
presented  to  the  Court  of  Auditors  for  audit  and  finally  to  the  Council  and  Parliament  for 
discharge. 

4.2 

Annual Activity Report 

The  Authorising  Officer  is  required  to  prepare  an  Annual  Activity  Report  (AAR)  on  the 
activities under his/her responsibility. In this AAR, the Authorising Officer reports on policy 
results  and  on  the  reasonable  assurance  he  may  have  that  the  resources  assigned  to  the 
activities described in his report have been used for their intended purpose and in accordance 
with  the  principles  of  sound  financial  management,  and  that  the  control  procedures  put  in 
place give  the necessary guarantees  concerning the legality and regularity of the underlying 
transactions. 

5. 

AUDIT AND DISCHARGE 

5.1 

Audit 

The EDF annual accounts and resource management are overseen by its external auditor, the 
European  Court  of  Auditors,  which  draws  up  an  annual  report  for  the  Council  and  the 
European  Parliament.  The  Court's  main  task  is  to  conduct  an  external,  independent  audit  of 
the EDF annual accounts. As part of its activities, the Court of Auditors produces: 

(1) 

(2) 

(3) 

an  annual  report,  detailing  its  observations  on  the  annual  accounts  and 
underlying transactions; 

an opinion, based on its audits and given in the annual report in the form of a 
statement  of  assurance,  on  (i)  the  reliability  of  the  accounts  and  (ii)  the 
legality and regularity of the underlying transactions; 

special  reports  giving  the  findings  of  audits  covering  specific  areas  of 
management. 

The  Court  of  Auditors  is  entitled  to  access  all  documents  required  during  the  course  of  its 
audit. The Court audits all areas of EDF activities, right down to examining the legality and 
regularity  of  individual  transactions  and  payments.  It  also  audits  the  annual  accounts 
themselves, reviewing individual balance sheet and economic outturn account items, as well 
as the overall presentation of the financial statements. Thus the Court can offer its opinion not 
only on the figures presented, but also on the system and controls in place. 

8 

 
 
 
 
 
 
 
 
 
 
 
 
5.2 

Discharge 

The final control is the discharge of the financial implementation of the EDF resources for a 
given  financial  year.  The  European  Parliament  is  the  discharge  authority  of  the  EDF.  This 
means that following the audit and finalisation of the annual accounts it falls to the Council to 
recommend  and  then  to  the  Parliament  to  decide  whether  to  grant  discharge  to  the 
Commission for the financial implementation of the EDF resources for the preceding financial 
year. This decision is based on a review of the accounts and the annual report of the Court of 
Auditors (which includes an official statement of assurance) and replies of the Commission, 
and also following questions and further information requests to the Commission. 

the  political  aspect  of 

The  discharge  represents 
the  external  control  of  financial 
implementation  and  is  the  decision  by  which  the  European  Parliament,  acting  on  a  Council 
recommendation,  "releases"  the  Commission  from  its  responsibility  for  management  of  the 
financial implementation of a given financial year. This discharge procedure may produce one 
of two outcomes: the granting or postponement of the discharge. When granting discharge the 
Parliament  may  highlight  observations  it  considers  important,  often  recommending  actions 
that  the  Commission  should  take  concerning  these  matters.  The  Commission  sets  out  the 
measures taken in a follow-up report and an action plan which it sends to both the Parliament 
and the Council. 

9 

 
 
 
 
 
 
 
 
PART  I  –  EDF  ANNUAL  ACCOUNTS:  FUNDS  MANAGED  BY  THE  EUROPEAN 

COMMISSION2

2 

All figures are rounded into millions of euros. It should be noted that due to the rounding of figures, 
some  financial  data  in  the  tables  may  not  add up. Amounts  shown  as 0 represent  figures  of  less  than 
EUR 500 000. Amounts that equal to zero are shown as a dash (-). 

10 

 
 
 
 
  
                                                 
1. 

1.1 

FINANCIAL  STATEMENTS  OF  THE  8TH,  9TH  AND  10TH  EUROPEAN 
DEVELOPMENT FUNDS  

8TH,  9TH  AND  10TH  EDFs:  AGGREGATED  BALANCE  SHEET, 
ECONOMIC  OUTTURN  ACCOUNT,  CASH  FLOW  STATEMENT  AND 
STATEMENT OF CHANGES IN NET ASSETS 

AGGREGATED BALANCE SHEET of the 8th, 9th and 10th EDFs 

NON-CURRENT ASSETS 
Long-term pre-financing 

CURRENT ASSETS 
Short-term pre-financing 
Short-term receivables 
Cash and cash equivalents 

TOTAL ASSETS 

CURRENT LIABILITIES 
Short-term payables 

TOTAL LIABILITIES 

NET ASSETS 

FUNDS & RESERVES 
Called fund capital 
Other reserves 
Economic outturn carried forward from previous years
Economic outturn of the year 
NET ASSETS 

Note 

31.12.2010 

31.12.2009 

EUR millions 

2.1

2.2
2.3
2.5

2.6

2.7
2.8

353 

1 096 
247 
808 

2 503 

(1 045) 

(1 045) 

1 458 

23 879 
2 252 
(21 909) 
(2 765) 
1 458 

196 

800 
66 
523 

1 585 

(860) 

(860) 

724 

20 381 
2 252 
(18 814) 
(3 094) 
724 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AGGREGATED  ECONOMIC  OUTTURN  ACCOUNT  of  the  8th,  9th  and  10th  EDFs 

OPERATING REVENUE 

OPERATING EXPENSES 
Operating expenses  
Administrative expenses 

SURPLUS (DEFICIT) FROM OPERATING ACTIVITIES

Financial revenue 
SURPLUS (DEFICIT) FROM FINANCIAL ACTIVITIES 

EUR millions 

Note 

2010 

2009 

3.1

3.2
3.3

3.4

140 

49

(2 914) 
(86) 

(3 103)
(90)

(2 860) 

(3 144)

95 
95 

49
49

ECONOMIC OUTTURN OF THE YEAR 

(2 765) 

(3 094)

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AGGREGATED CASH FLOW STATEMENT of the 8th, 9th and 10th EDFs  

EUR millions 

Note 

2010 

2009 

Economic outturn of the year 

(2 765) 

(3 094) 

4.2

OPERATING ACTIVITIES 
Ordinary contributions from Member States 
Co-financing contributions from Member States 
(Reversal of) impairment losses on receivables 

(Increase)/decrease in long-term pre-financing 
(Increase)/decrease in short-term pre-financing 
(Increase)/decrease in short-term receivables 
Increase/(decrease) in short-term payables 

NET CASH FLOW 

NET  INCREASE/(DECREASE)  IN  CASH  AND  CASH 
EQUIVALENTS  
Cash and cash equivalents at the beginning of the year 
Cash and cash equivalents at the end of the year 

2.5 & 4.3
2.5

3 420 
65 
2 

(157) 
(296) 
(62) 
78 

285 

285 

523 
808 

3 294 
2 
0 

72 
(150) 
(45) 
152 

230 

230 

293 
523 

13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
AGGREGATED STATEMENT OF CHANGES IN NET ASSETS of the 8th, 9th and 10th EDFs 

BALANCE AS AT 31 DECEMBER 2008 

45 694 

28 615 

17 079 

(18 814) 

2 252 

Fund Capital 
(a) 

Uncalled funds 
(b) 

Called fund 
capital (c)=(a)-(b)

Cumulative 
reserves (d) 

Other reserves 
(e) 

EUR millions 

Total Net 
Assets 
(c)+(d)+(e) 
517 

Capital increase – ordinary contributions 
Capital increase – co-financing contributions 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2009 

Capital increase – ordinary contributions 
Reclassification of co-financing contributions3 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2010 

-
68
-
45 761

-
(70)
-
45 691

(3 300)
66
-
25 381

(3 500)
(69)
-
21 812

3 300
2
-
20 381

3 500
(2)
-
23 879

-
-
(3 094)
(21 909)

-
-
(2 765)
(24 674)

-
-
-
2 252

-
-
-
2 252

3 300 
2 
(3 094) 
724 

3 500 
(2) 
(2 765) 
1 458 

3 

EN 

In 2010, the co-financing contributions were reclassified and presented as payables to Member States. The co-financing contributions fulfil the criteria of revenues from 
non-exchange transactions under condition and should be presented as such. The amount reclassified represents the cumulative co-financing contributions from the years 
2008 and 2009. 

14 

EN 

 
  
 
 
 
                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.2 

8TH  EDF:  BALANCE  SHEET,  ECONOMIC  OUTTURN  ACCOUNT  AND 
STATEMENT OF CHANGES IN NET ASSETS 

BALANCE SHEET of the 8th EDF 

Note 

31.12.2010 

31.12.2009 

EUR millions 

CURRENT ASSETS 
Short-term pre-financing 
Short-term receivables 
Liaison accounts 

TOTAL ASSETS 

CURRENT LIABILITIES 
Short-term payables 

TOTAL LIABILITIES 

NET ASSETS 

FUNDS & RESERVES 
Called fund capital 
Other reserves 
Economic outturn carried forward from previous years
Economic outturn of the year 
NET ASSETS 

2.2
2.3
2.4

2.6

2.7
2.8

100 
9 
497 

605 

(45) 

(45) 

560 

54 
6
708 

768 

(65) 

(65) 

703 

12 840 
(2 237) 
(9 985) 
(58) 
560 

12 840 
(2 153) 
(9 825) 
(159) 
703 

15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ECONOMIC OUTTURN ACCOUNT of the 8th EDF 

OPERATING REVENUE 

OPERATING EXPENSES 

SURPLUS (DEFICIT) FROM OPERATING ACTIVITIES

Financial revenue 
SURPLUS (DEFICIT) FROM FINANCIAL ACTIVITIES 

ECONOMIC OUTTURN OF THE YEAR 

EUR millions 

Note 

2010 

2009 

3.1

3.2

3.4

54 

20 

(116) 

(180) 

(61) 

(160) 

4 
4 

1 
1 

(58) 

(159) 

16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
STATEMENT OF CHANGES IN NET ASSETS of the 8th EDF 

Fund Capital 
(a) 

Uncalled 
funds (b) 

BALANCE AS AT 31 DECEMBER 2008 

12 840 

Capital increase – ordinary contributions 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2009 

Capital increase – ordinary contributions 
Transfers to the 10th EDF 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2010 

-
-

-
-
-

12 840 

12 840 

- 

- 

- 

-
-

-
-
-

Called fund 
capital (c)=(a)-
(b) 

12 840 

Cumulative 
reserves (d) 

Other reserves 
(e) 

(9 825) 

(2 153) 

EUR millions 

Total Net 
Assets 
(c)+(d)+(e) 
862 

-
-

-
-
-

12 840 

12 840 

-

-
-

(159) 
(9 985) 

(58) 
(10 042) 

-
-

-

-

(2 153) 

(85) 

(2 237) 

- 
(159) 
703 

- 
(85) 
(58) 
560 

17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.3 

9TH  EDF:  BALANCE  SHEET,  ECONOMIC  OUTTURN  ACCOUNT  AND 
STATEMENT OF CHANGES IN NET ASSETS 

BALANCE SHEET of the 9th EDF 

Note 

31.12.2010 

31.12.2009 

EUR millions 

NON-CURRENT ASSETS 
Long-term pre-financing 

CURRENT ASSETS 
Short-term pre-financing 
Short-term receivables 
Liaison accounts 
Cash and cash equivalents 

TOTAL ASSETS 

CURRENT LIABILITIES 
Short-term payables 

TOTAL LIABILITIES 

NET ASSETS 

FUNDS & RESERVES 
Called fund capital 
Other reserves 
Economic outturn carried forward from previous years
Economic outturn of the year 
NET ASSETS 

2.1

2.2
2.3
2.4
2.5

2.6

2.7
2.8

158 

742 
233 
2 516 
7 

3 655 

(392) 

(392) 

3 263 

11 039 
4 157 
(10 854) 
(1 078) 
3 263 

129 

507 
59 
653 
11 

1 359 

(366) 

(366) 

993 

7 539 
4 308 
(8 970) 
(1 884) 
993 

18 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ECONOMIC OUTTURN ACCOUNT of the 9th EDF 

OPERATING REVENUE 

OPERATING EXPENSES 
Operating expenses  
Administrative expenses 

EUR millions 

Note 

2010 

2009 

3.1

3.2
3.3

82 

26 

(1 230) 
(6) 

(1 880) 
(77) 

SURPLUS (DEFICIT) FROM OPERATING ACTIVITIES

(1 155) 

(1 931) 

Financial revenue 
SURPLUS (DEFICIT) FROM FINANCIAL ACTIVITIES 

3.4

77 
77 

47 
47 

ECONOMIC OUTTURN OF THE YEAR 

(1 078) 

(1 884) 

19 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
STATEMENT OF CHANGES IN NET ASSETS of the 9th EDF 

Fund Capital 
(a) 

Uncalled 
funds (b) 

Called fund 
capital (c)=(a)-
(b) 

BALANCE AS AT 31 DECEMBER 2008 

11 699 

7 460 

Capital increase – ordinary contributions 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2009 

Capital increase – ordinary contributions 
Transfers to the 10th EDF 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2010 

- 
- 

11 699 

- 
- 
- 

11 699 

(3 300) 

- 

4 160 

(3 500) 

- 
- 

660 

4 239 

3 300 

7 539 

3 500 

- 

- 
- 

11 039 

Cumulative 
reserves (d) 

Other reserves 
(e) 

(8 970) 

4 308 

EUR millions 

Total Net 
Assets 
(c)+(d)+(e) 
(424) 

- 

- 
- 

(1 884) 
(10 854) 

(1 078) 
(11 932) 

- 
- 

- 

- 

4 308 

(151) 

4 157 

3 300 
(1 884) 
993 

3 500 
(151) 
(1 078) 
3 263 

20 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.4 

10TH  EDF:  BALANCE  SHEET,  ECONOMIC  OUTTURN  ACCOUNT  AND 
STATEMENT OF CHANGES IN NET ASSETS 

BALANCE SHEET of the 10th EDF 

Note 

31.12.2010 

31.12.2009 

EUR millions 

NON-CURRENT ASSETS 
Long-term pre-financing 

CURRENT ASSETS 
Short-term pre-financing 
Short-term receivables 
Cash and cash equivalents 

TOTAL ASSETS 

CURRENT LIABILITIES 
Short-term payables 
Liaison accounts 

TOTAL LIABILITIES 

NET ASSETS 

FUNDS & RESERVES 
Called fund capital 
Other reserves 
Economic outturn carried forward from previous years
Economic outturn of the year 
NET ASSETS4 

2.1

2.2
2.3
2.5

2.6
2.4

2.7
2.8

195 

255 
5 
801 

1 255 

67 

239 
1 
512 

819 

(608) 
(3 013) 

(430) 
(1 361) 

(3 621) 

(1 791) 

(2 366) 

(971) 

- 
333 
(1 070) 
(1 629) 
(2 366) 

2 
97 
(19) 
(1 051) 
(971) 

4 

The net assets of the 10th EDF are negative due to the fact that no contributions have been called yet for 
this fund. 

21 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ECONOMIC OUTTURN ACCOUNT of the 10th EDF 

OPERATING REVENUE 

OPERATING EXPENSES 
Operating expenses  
Administrative expenses 

EUR millions 

Note 

2010 

2009 

3.1

3.2
3.3

4 

2 

(1 567) 
(80) 

(1 042) 
(13) 

SURPLUS (DEFICIT) FROM OPERATING ACTIVITIES

(1 643) 

(1 053) 

Financial revenue 
SURPLUS (DEFICIT) FROM FINANCIAL ACTIVITIES 

3.4

14 
14 

2 
2 

ECONOMIC OUTTURN OF THE YEAR 

(1 629) 

(1 051) 

22 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
STATEMENT OF CHANGES IN NET ASSETS of the 10th EDF 

Fund Capital 
(a) 

Uncalled 
funds (b) 

Called fund 
capital (c)=(a)-
(b) 

Cumulative 
reserves (d) 

Other reserves 
(e) 

BALANCE AS AT 31 DECEMBER 2008 

21 154 

21 154 

Capital increase – ordinary contributions 
Capital increase – co-financing contributions 
Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2009 

Capital increase – ordinary contributions 
Reclassification of co-financing contributions5 
Transfers from the 8th and the 9th EDF 
 Economic outturn of the year 
BALANCE AS AT 31 DECEMBER 2010 

- 
68 
- 
21 222 

- 
(70) 
- 
-
21 152 

- 
66 
- 
21 221 

- 
(69) 
- 
-
21 152 

- 

- 
2 
- 
2 

- 
(2) 
- 
-
- 

(19) 

- 
- 
(1 051) 
(1 070) 

- 
- 
- 
(1 629) 
(2 699) 

97 

- 
- 
- 
97 

- 
- 
236 
-
333 

EUR millions 

Total Net 
Assets 
(c)+(d)+(e) 
78 

- 
2 
(1 051) 
(971) 

- 
(2) 
236 
(1 629) 
(2 366) 

5 

In 2010, the co-financing contributions were reclassified and presented as payables to Member States. The co-financing contributions fulfil the criteria of revenues from 
non-exchange transactions under condition and should be presented as such. The amount reclassified represents the cumulative co-financing contributions from the years 
2008 and 2009. 

23 

 
 
 
 
 
                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.5 

NOTES TO THE FINANCIAL STATEMENTS OF THE 8TH, 9TH AND 10TH 
EDFs  

1. 

SIGNIFICANT ACCOUNTING POLICIES 

1.1.  LEGAL PROVISIONS AND THE FINANCIAL REGULATION 

The financial statements are drawn up in accordance with the Financial Regulation applicable 
to  the  10th  EDF.  In  accordance  with  the  provisions  of  Article  121  of  this  regulation,  the 
financial statements are prepared respecting the principles of accrual based accounting. 

These  financial  statements  have  been  drafted  in  conformity  with  the  accounting  rules  and 
methods  of  the  EDF  drawn  up  on  the  basis  of  International  Public  Sector  Accounting 
Standards  (IPSAS)  or  by  default,  International  Financial  Reporting  Standards  (IFRS)  as 
respectively issued by the International Public Sector Accounting Standard Board (IPSASB) 
and  the  International  Accounting  Standard  Board  (IASB).  The  rules  on  valuation  and 
accounting  methods  adopted  by  the  Accounting  Officer  of  the  EDF  have  been  applied  in 
respect of the part of the EDF resources for which the European Commission is responsible 
for financial management. 

The EDF Accounting Officer must submit the provisional accounts to the Court of Auditors 
for  audit  by  31 March  of  the  following  year.  The  Court  of  Auditors  shall  in  turn  make  its 
observations on the accounts known to the Commission by 15 June (Article 125). On the basis 
of these observations, the Commission approves the final accounts by 31 July and sends them 
to  the  European  Parliament,  the  Council  and  the  Court  of  Auditors.  The  accounts  are  then 
published in the Official Journal by 15 November, together with the statement of  assurance 
given  by  the  Court  of  Auditors  in  respect  of  the  part  of  the  EDF  resources  for  which  the 
Commission is responsible for the financial management. 

1.2.  ACCOUNTING PRINCIPLES 

The  objective  of  the  financial  statements  is  to  provide  information  about  the  financial 
position, performance and cash flows of an entity that is useful to a wide range of users. For a 
public  sector  entity  such  as  the  EDF,  the  objectives  are  more  specifically  to  provide 
information useful for decision making, and to demonstrate the accountability of the entity for 
the resources entrusted to it. 

If they are to present a true and fair view, financial statements must not only supply relevant 
information to describe the nature and range of an organisation’s activities, explain how it is 
financed  and  supply  definitive  information  on  its  operations,  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  the  EDF  comprises  general  accounts  and  budget  accounts.  The 
budget accounts give a detailed picture of the implementation of the budget. They are based 
on  the  cash  accounting  principle.  The  general  accounts  allow  for  the  preparation  of  the 
financial  statements  as  they  show  all  expenses  and  income  for  the  financial  year  based  on 
accrual accounting rules and are designed to establish the financial position in the form of a 
balance sheet at 31 December. 

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
Article  120  of  the  10th  EDF  Financial  Regulation  sets  out  the  accounting  principles  to  be 
applied in drawing up the financial statements: 

–  going concern basis; 

–  prudence; 

–  consistent accounting methods; 

–  comparability of information; 

–  materiality; 

–  no netting; 

–  reality over appearance; 

–  accrual-based accounting. 

1.3.  BASIS OF PREPARATION 

1.3.1.  Functional and reporting currency 

The financial statements are presented in millions of euros, the euro being the functional and 
reporting currency of the EDF. 

1.3.2.  Currency and basis for conversion 

Foreign currency transactions are translated into euros using the exchange rates prevailing on 
the dates of the transactions. Foreign exchange gains and losses resulting from the settlement 
of  foreign  currency  transactions  and  from  the  translation  at  year-end  exchange  rates  of 
monetary  assets  and  liabilities  denominated  in  foreign  currencies  are  recognised  in  the 
economic outturn account. 
Year-end  balances  of  monetary  assets  and  liabilities  denominated  in  foreign  currencies  are 
converted into euros on the basis of the below exchange rates applying on 31 December:   

Currency 

BGN 
CZK 
DKK 
EEK 
GBP 
HUF 
LVL 

31.12.2010 
1.9558 
25.0610 
7.4535 
15.6466 
0.8607 
277.9500 
0.7094 

31.12.2009 
1.9558 
26.4730 
7.4418 
15.6466 
0.8881 
270.4200 
0.7093 

Currency 

LTL 
PLN 
RON 
SEK 
CHF 
JPY 
USD 

31.12.2010 
3.4528 
3.9750 
4.2620 
8.9655 
1.2504 
108.6500 
1.3362 

31.12.2009 
3.4528 
4.1045 
4.2363 
10.2520 
1.4836 
133.1600 
1.4406 

25 

 
 
 
 
 
 
 
 
 
 
 
 
 
1.3.3.  Use of estimates 

In  accordance  with  IPSAS  and  generally  accepted  accounting  principles,  the  financial 
statements necessarily include amounts based on estimates and assumptions by management 
based  on  the  most  reliable  information  available.  Significant  estimates  include,  but  are  not 
limited  to,  amounts  for  provisions,  impairment  losses  on  accounts  receivable  and  accrued 
charges. Actual results could differ from those estimates. Changes in estimates are reflected in 
the period in which they become known. 

26 

 
 
 
 
 
 
1.4.  BALANCE SHEET 

1.4.1  Pre-financing amounts 

Pre-financing  is  a  payment  intended  to  provide  the  beneficiary  with  a  cash  advance,  i.e.  a 
float. It may be split into a number of payments over a period defined in the particular pre-
financing agreement. The float or advance is repaid or used for the purpose for which it was 
provided during the period defined in the agreement. If the beneficiary does not incur eligible 
expenditures, he/she has to return the pre-financing advance to the EDF. The amount of the 
pre-financing is reduced (wholly or partially) by the acceptance of eligible costs and amounts 
returned. 

At year-end, outstanding pre-financing amounts are valued at the original amount(s) paid less: 
amounts  returned,  eligible  amounts  cleared,  estimated  eligible  amounts  not  yet  cleared  at 
year-end and value reductions. 

Interest on pre-financing is recognised as it is earned in accordance with the provisions of the 
relevant  agreement.  An  estimate  of  the  accrued  interest  revenue,  based  on  the  most  reliable 
information, is made at year-end. 

1.4.2  Receivables 

Receivables are carried at original amount less write-down for impairment. A write-down for 
impairment of receivables is established when there is objective evidence that the full amount 
due cannot be collected according to the original terms of the receivable. The amount of the 
write-down is the difference between the asset’s carrying amount and the recoverable amount, 
being the present value of expected future cash flows, discounted at the market rate of interest 
for  similar  borrowers.  Also  recognised  is  a  general  write-down  for  outstanding  recovery 
orders not already subject to a specific write-down. This general write-down is based on the 
historical  loss  rates.  The  amount  of  the  write-down  is  recognised  in  the  economic  outturn 
account.  

1.4.3  Cash and cash equivalents 

Cash and cash equivalents are financial instruments and are defined as short-term assets. They 
include  cash  at  hand,  deposits  held  at  call  with  banks  and  other  short-term  highly  liquid 
investments with original maturities of three months or less. 

1.4.4  Payables 

A significant amount of the payables of the EDF are not related to the purchase of goods or 
services – instead they are unpaid cost claims from beneficiaries of grants or other funding. 
They are recorded as payables for the requested amount when the cost claim is received and, 
after verification, accepted as eligible by the relevant financial agents. At this stage they are 
valued at the accepted and eligible amount. 

27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payables arising from the purchase of goods and services are recognised at invoice reception 
for  the  original  amount  and  corresponding  expenses  are  entered  in  the  accounts  when  the 
supplies or services are delivered and accepted. 

1.4.5  Provisions 

Provisions  are  recognised  when  the  EDF  has  a  present  legal  or  constructive  obligation 
towards  third  parties  as  a  result  of  past  events;  it  is  more  likely  than  not  that  an  outflow  of 
resources will be required to settle the obligation, and the amount can be reliably estimated. 
The amount of the provision is the best estimate of the expenditures expected to be required to 
settle the present obligation at the reporting date. 

1.4.6  Accrued and deferred income and charges 

A  critical  element  in  accrual  accounting  is  the  exercise  of  ensuring  that  transactions  are 
recorded in the accounting year to which they relate. This exercise is referred to as the cut-off 
exercise. In particular, an assessment has to be made concerning eligible expenses incurred by 
beneficiaries  of  EDF  funds  but  not  yet  reported  to  the  EDF  (accrued  charges).  Conversely, 
some payments made in the current year relate to subsequent periods (deferred charges) and 
these have to be identified and included in the subsequent period(s). 

According to the EDF accounting rules, transactions and events are recognised in the financial 
statements  in  the  period  to  which  they  relate.  At  the  end  of  the  accounting  period,  accrued 
expenses are recognised based on an estimated amount of the transfer obligation of the period. 
The calculation of the accrued expenses is made in accordance with detailed operational and 
practical  guidelines  issued  by  the  Commission  which  aim  at  ensuring  that  the  financial 
statements reflect a true and fair view. 

Revenue is also accounted for in the period to which it relates. At year-end, if an invoice is 
not yet issued but the service has been rendered, the supplies have been delivered by the EDF 
or  a  contractual  agreement  exists  (i.e.  by  reference  to  a  treaty),  an  accrued  income  will  be 
recognised in the financial statements. 

In addition, at year-end, if an invoice is issued but the services have not yet been rendered or 
the goods supplied have not yet been delivered, the revenue will be deferred and recognised in 
the subsequent accounting period. 

1.5.  ECONOMIC OUTTURN ACCOUNT 

1.5.1  Revenue 

There is no revenue budget of the European Development Fund. The ordinary contributions 
from Member States are treated as fund capital. Revenue comprises recovery of expenses and 
interest income.  

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Recovery of expenses 

For operations giving rise to reimbursement of expenditures previously paid by the EDF to a 
final beneficiary or third country, recovery orders and deductions from subsequent payments 
are established and accounted for as follows: 

–  Recovery  of  expenses:  the  recovery  order issued  results  in  a  receivable  with  the 
corresponding entry being income in the economic outturn account for that year; 
or, 

–  Recovery of pre-financing amounts: in this case the amount is included under the 

pre-financing heading on the balance sheet. 

Interest income 

Interest  income  is  recognised  in  the  economic  outturn  account  using  the  effective  interest 
method. The interest income comprises interest received or receivable on cash balances and 
demandable deposits held with commercial banks and on late payment of entitlements to the 
EDF. Interest income is recognised as it accrues. 

1.5.2  Expenditure 

Exchange expenses arising from the purchase of goods and services are recognised when the 
supplies are delivered and accepted. They are valued at original invoice cost. 

Non-exchange  expenses  account  for  the  majority  of  the  EDF's  expenditure.  They  relate  to 
transfers  to  beneficiaries  and  can  be  of  three  types:  entitlements,  transfers  under  agreement 
and discretionary grants, or contributions and donations. 

Transfers are recognised as expenses in the period during which the events giving rise to the 
transfer  occurred,  as  long  as  the  nature  of  the  transfer  is  allowed  by  regulation  (Financial 
Regulation  or  other)  or  a  contract  has  been  signed  authorising  the  transfer;  any  eligibility 
criteria  have  been  met  by  the  beneficiary;  and  a  reasonable  estimate  of  the  amount  can  be 
made. 

When any request for payment or cost claim is received and meets the recognition criteria, it 
is recognised as an expense for the eligible amount. At year-end, incurred eligible expenses 
already  due  to  the  beneficiaries  but  not  yet  reported  are  estimated  and  recorded  as  accrued 
expenses. 

Interest expense 

Interest  expense  is  recognised  in  the  economic  outturn  account  using  the  effective  interest 
method.  The  interest  expense  comprises  interest  paid  or  payable  and  is  recognised  as  it 
accrues. 

29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
1.6.  CONTINGENT ASSETS AND LIABILITIES  

1.6.1  Contingent assets 

A contingent asset is a possible asset that arises from past events and whose existence will be 
confirmed only by the occurrence or non-occurrence of one or more uncertain future events 
not wholly within the control of the EDF. A contingent asset is disclosed when an inflow of 
economic benefits or service potential is probable. 

Contingent  assets  are  assessed  at  each  balance  sheet  date  to  ensure  that  developments  are 
appropriately  reflected  in  the  financial  statements.  If  it  has  become  virtually  certain  that  an 
inflow  of  economic  benefits  or  service  potential  will  arise  and  the  asset’s  value  can  be 
measured reliably, the asset and the related revenue are recognised in the financial statements 
of the period in which the change occurs. 

Guarantees  are  possible  assets  that  arise  from  past  events  and  whose  existence  will  be 
confirmed by the occurrence or non-occurrence of the object of the guarantee. Guarantees can 
thus qualify as contingent assets. A guarantee is settled when the object of the guarantee no 
longer exists. It is crystallised when the conditions are fulfilled for calling for a payment from 
the guarantor. 

1.6.2  Contingent liabilities 

A contingent liability is a possible obligation that arises from past events and whose existence 
will be confirmed only by the occurrence or non-occurrence of one or more uncertain future 
events not wholly within the control of the EDF; or a present obligation that arises from past 
events  but  is  not  recognised  because:  it  is  not  probable  that  an  outflow  of  resources 
embodying economic benefits or service potential will be required to settle the obligation or, 
in  the  rare  circumstances  where  the  amount  of  the  obligation  cannot  be  measured  with 
sufficient reliability. A contingent liability is disclosed unless the possibility of an outflow of 
resources embodying economic benefits or service potential is remote. 

Contingent liabilities are assessed at each balance sheet date to determine whether an outflow 
of  resources  embodying  economic  benefits  or  service  potential  has  become  probable.  If  it 
becomes  probable  that  an  outflow  of  resources  embodying  economic  benefits  or  service 
potential  will  be  required  for  an  item  dealt  with  as  contingent  liability,  a  provision  is 
recognised in the financial statements of the period in which the change of probability occurs. 

30 

 
 
 
 
 
 
 
 
 
 
 
 
2. 

NOTES TO THE BALANCE SHEET 

NON CURRENT ASSETS 

2.1 

LONG-TERM PRE-FINANCING 

Long-term pre-financing  
TOTAL 

8th EDF 
-
-

9th EDF 
158
158

10th EDF 
195
195

TOTAL 
31.12.2010 

353 
353 

EUR millions
TOTAL 
31.12.2009 
196
196

Many  contracts  provide  for  payments  of  advances  before  the  commencement  of  works, 
deliveries  of  supplies  or  the  provision  of  services.  Sometimes  the  payment  schedules  of 
contracts foresee payments on the basis of progress reports. Pre-financing is normally paid in 
the currency of the country or territory where the project is executed. 

Following  the  principles  of  accrual  accounting,  advance  payments  made  by  the  EDF  are 
classified  as  assets.  The  pre-financing  is  presented  net  of  open  recovery  orders  related  to 
advances and estimated amounts not yet cleared at year-end. 

The  timing  of  the  recoverability  or  utilisation  of  the  pre-financing  governs  whether  it  is 
disclosed as a short-term or a long-term pre-financing asset. The utilisation is defined by the 
project's  underlying  agreement.  Any  repayments  or  utilisation  due  within  twelve  months  of 
the reporting date is disclosed as short-term pre-financing and therefore as current assets. 

As many of the EDF projects are long-term in nature, it is necessary that the related advances 
are  available  for  more  than  one  year.  Thus  these  pre-financing  amounts  are  shown  as  long-
term assets. 

The  increase  in  long-term  pre-financing  of  EUR  157  million  compared  to  31.12.2009  is 
mainly  explained  by  an  increase  in  long-term  pre-financing  related  to  Intra  ACP  Projects 
(EUR 118 million), Programmable aid (EUR 58 million) offset by a decrease in the long-term 
pre-financing related to Sectoral Policy (EUR 13 million). 

CURRENT ASSETS 

2.2 

SHORT-TERM PRE-FINANCING 

Short-term pre-financing 
(gross) 
Less estimated clearing of pre-
financing 
TOTAL 

8th EDF 

9th EDF 

10th EDF 

TOTAL 
31.12.2010 

EUR millions
TOTAL 
31.12.2009 

172

(72)
100

2 211

(1 469)
742

732

(477)
255

3 115 

2 957

(2 019) 
1 096 

(2 158)
800

31 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  estimated  clearing  of  pre-financing  represent  the  amount  of  eligible  costs  that  were 
estimated to have been incurred by the beneficiaries of the outstanding pre-financing amounts 
at year-end, but not yet reported. These amounts are also taken as expenses in the economic 
outturn account of the reporting period. 

The increase in net short-term pre-financing of EUR 296 million is mainly due to an increase 
in  net  pre-financing  under  the  9th  EDF  (EUR  235  million)  which  comprises  an  increase  of 
pre-financing  related  to  Intra  ACP  Projects  (EUR  191  million),  Sectoral  Policy  (EUR  76 
million), Other aid programmes related to former EDFs (EUR 19 million) and Emergency aid 
(EUR  14  million).  This  increase  was  partly  compensated  by  a  decrease  in  the  net  pre-
financing related to Programmable aid (EUR 76 million). 

Guarantees received in respect of pre-financing 

Guarantees are held to secure pre-financing and released when the final claim under a project 
is paid. A guarantee has two different values referred to as the “nominal” and the “on-going” 
values.  For  the  “nominal”  value,  the  generating  event  is  linked  to  the  existence  of  the 
guarantee.  For  the  “on-going”  value,  the  guarantee’s  generating  event  is  the  pre-financing 
payment and/or subsequent clearings. 

At 31 December 2010 the "nominal" value of guarantees received by the EDF in respect of 
pre-financing  amounts  to  EUR  674  million.  The  "on-going"  value  of  those  guarantees 
amounts to EUR 363 million. At 31 December 2009 these values were EUR 684 million and 
EUR 414 million respectively. 

2.3 

SHORT-TERM RECEIVABLES 

from  Member 

Receivables from customers  
Receivables 
States 
Accrued  income  and  deferred 
charges 
TOTAL 

Receivables from customers 

8th EDF 
6

9th EDF 
4

10th EDF 
0

-

2
9

125

104
233

-

6
5

Receivables from customers 
-Impairment  of 
from customers  
TOTAL 

receivables 

8th EDF 
7

9th EDF 
11

10th EDF 
0

(1)
6

(6)
4

(1)
0

TOTAL 
31.12.2010 

10 

125 

112 
247 

EUR millions
TOTAL 
31.12.2009 
14

4

47
66

TOTAL 
31.12.2010 

18 

(8) 
10 

EUR millions
TOTAL 
31.12.2009 
20

(6)
14

32 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
These  are  recovery  orders  entered  in  the  accounts  at  31  December  2010  as  established 
entitlements to be recovered and not already included under other headings on the assets side 
of the balance sheet. The closing balance for recovery orders represents the value of recovery 
orders issued but not yet paid at year-end. 

The Accounting Officer estimates a provision for impairment losses for the amounts owed by 
beneficiaries that are unlikely to be recovered. This provision is based on two variables: 

–  The evaluation of the risk of non recovery, in collaboration with the Authorising Officer 
–  The  age  of  the  debt,  applying  a  general  provision  based  on  historical  loss  rates  to  the 

receivables which are not subject to a specific write-down.  

–   
The  fact  that  such  an  adjustment  is  made  does  not  mean  that  the  future  recovery  of  these 
amounts is waived. 

The movements in open recovery orders during the period are detailed below. 

8th EDF 

9th EDF 

10th EDF 

TOTAL 
2010 

EUR millions
TOTAL 
2009 

Open  recovery  orders  at 
beginning of year 
Recovery orders issued  
Recovery orders closed  
Cashed 
Waived (art 73 FR) 
Cancelled 
Offset 
Open  recovery  orders  at  end 
of year 

Receivables from Member States 

7
24
(24)
(15)
0
(4)
(5)

7

13
58
(60)
(50)
(1)
(1)
(8)

11

0
83
(83)
(78)
-
0
(4)

0

20 
164 
(166) 
(143) 
(1) 
(5) 
(17) 

18 

23
60
(63)
(45)
(1)
(1)
(16)

20

The  EUR  125  million  receivable  from  Member  States  in  the  9th  EDF  comprises  a 
contribution receivable due from Italy which was received in January 2011. 

Accrued income and deferred charges 

Accrued  income  and  deferred  charges  mainly  include  accrued  interest  on  pre-financing 
amounts  and  interest  relating  to  late  payments  of  recovery  orders.  Furthermore,  accrued 
interest income on bank accounts is included under this heading. 

The  increase  in  accrued  income  and  deferred  charges  of  EUR  65  million  is  explained  by 
higher  accrued  interest  on  pre-financing  (EUR  62  million). This  increase  is  in  line  with  the 
increased long and short-term pre-financing balances (see note 2.1. and 2.2). 

33 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.4 

LIAISON ACCOUNTS 

to/from 6th EDF 
to/from 7th EDF 
to/from 8th EDF 
to/from 9th EDF 
to/from 10th EDF 
TOTAL 

8th EDF 
(2 065)
-
-
3 076
(513)
497

9th EDF 
(214)
2 279
(3 076)
-
3 526
2 516

10th EDF 
-
-
513
(3 526)
-
(3 013)

TOTAL 
31.12.2010 

(2 279) 
2 279 
(2 563) 
(450) 
3 013 
0 

EUR millions
TOTAL 
31.12.2009 
(2 279)
2 279
(2 773)
1 412
1 361
0

For  reasons  of  efficiency,  the  single  treasury  covering  all  the  EDFs  is  allocated  to  the  10th 
EDF; this leads to operations between the various EDFs, which are balanced out in the liaison 
accounts between the various EDF balance sheets. 

The major 2010 movements in the liaison accounts include payments made by the 10th EDF 
for  implementation  of  the  8th  and  9th  EDFs  and  cash  received  by  the  10th  EDF  related  to 
contributions called under the 9th EDF. 

2.5 

CASH AND CASH EQUIVALENTS6 

Cash at banks 
STABEX security accounts  
Co-financing bank accounts 
Democratic  Republic  Congo 
special fund7 
TOTAL 

Cash at banks 

Special  accounts  -  financial 
institutions of Member States 
Current accounts – commercial 
banks 
Local Paying Agents  
TOTAL  

8th EDF 
-
-
-

9th EDF 
-
-
7

10th EDF 
781
17
2

-
-

-
7

0
801

8th EDF 

9th EDF 

10th EDF 

TOTAL 
31.12.2010 

781 
17 
10 

0 
808 

EUR millions
TOTAL 
31.12.2009 
444
65
13

1
523

TOTAL 
31.12.2010 

EUR millions
TOTAL 
31.12.2009 

-

-
-
-

-

-
-
-

599

180
1
781

599 

180 
1 
781 

392

48
3
444

6 

7 

In accordance with Article 153 of the 10th EDF Financial Regulation, the treasury is presented in the 
balance  sheet  of  the  10th  EDF.  The  nature  of  the  various  bank  accounts  is  outlined  in  chapter  6, 
Financial Risk Management 
This balance represents the amounts available for the Democratic Republic of the Congo in accordance 
with  the  provisions  of  Council  Decision  2003/583/EC7.  These  funds  are  earmarked  for  a  specific 
purpose and beneficiary state. 

34 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
The overall increase in cash at banks is mainly explained by a lower budget execution in 2010 
than planned.  

Furthermore, due to the additional bank holidays at the end of 2010, the State Treasuries were 
not  accessible  in  the  last  week  of  the  year.  Therefore  the  EDF  treasury  had  to  assure  that 
sufficient  funds  were  available  to  cover  all  payments  that  could  have  been  instructed  in  the 
last week of the year. This led to higher cash balances both in the financial institutions of the 
Member States and in the current accounts in commercial banks at year-end. 

Local paying agent accounts represent amounts held in bank accounts within ACP States and 
OCTs  used  for  making  payments  in  local  currency  within  the  beneficiary  state.  These 
accounts are kept in euros or in a currency of a Union Member State. In order to achieve a 
more  centralised  management  of  payments,  during  2010,  9  out  of  the  17  remaining  local 
paying agent accounts were closed. 

STABEX Security accounts 

Sudan 
Saint Lucia 
St Vincent and the Grenadines 
Zimbabwe 
Ivory Coast 
Malawi 
Other countries 
TOTAL 

Balance at 
31.12.2010 

0 
7 
4 
0 
2 
1 
2 
17 

EUR millions
Balance at 
31.12.2009 
36
15
4
3
2
1
3
65

STABEX  is  the  acronym  for  a  European  Union  compensatory  finance  scheme  to  stabilise 
export earnings of the ACP countries. It was first introduced in the Lomé Convention (1975) 
with the purpose of remedying the harmful effects  of the  instability of  export  revenue  from 
agricultural products. The balance on the STABEX security accounts  represents  the total of 
STABEX funds available which will be transferred to the relevant beneficiary ACP State at a 
future  date.  This  balance  is  allocated  to  the  10th  EDF.  In  2010,  four  STABEX  security 
accounts were closed following the winding up of the STABEX aid instrument.  

In  addition  to  these  funds,  there  are  other  STABEX  funds  held  by  beneficiary  ACP  States. 
Once the Commission and the beneficiary (ACP) State reach agreement on how the STABEX 
funds are to be utilised, a transfer convention is signed by both parties. In accordance with the 
provisions of Article 211 of the Lomé IV Agreement8 (as revised), the funds are transferred 
into  an  interest  bearing  double  signature  account  (European  Commission  and  Beneficiary 
State)  opened  in  the  name  of  the  ACP  State.  The  funds  remain  in  these  double  signature 
accounts until a FMO (Framework of Mutual Obligations) justifies a transfer for a project. 

8 

OJ L 156 of 29.05.1998 pp. 3-106 

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 The  Commission's  Authorising  Officer  retains  the  power  of  signature  over  the  account  in 
order  to  ensure  that  the  funds  are  disbursed  as  intended.  The  funds  in  the  double  signature 
accounts are the property of the ACP State and are consequently not recorded as assets in the 
EDF accounts. The transfers to these accounts are recorded as STABEX payments.  

In  2010,  EUR  32  million  was  returned  to  the  EDF  from  double  signature  accounts  in  ACP 
countries following Article 1.4 of the Internal Agreement of the 10th EDF9. These funds were 
transferred from Senegal (EUR 26 million) and Cameroon (EUR 2 million). In addition, EUR 
3  million  was  returned  from  a  double  signature  account  in  Lesotho  following  an  audit.  
These revenues are included in operating income (STABEX aid instrument) in the economic 
outturn account of the 10th EDF.  

Co-financing bank accounts 

Co-financing bank accounts 
TOTAL  

8th EDF 
-
-

9th EDF 
7
7

10th EDF 
2
2

TOTAL 
31.12.2010 

10 
10 

EUR millions
TOTAL 
31.12.2009 
13
13

These  bank  accounts  include  amounts  related  to  co-financing  agreements  dated  2007  and 
earlier. These co-financing funds are the property of the Member States concerned and hence 
a corresponding amount is registered as payable. Therefore, the effect on the net assets is nil.  

The  Italian  co-financing  under  the  9th  EDF  is  still  ongoing  in  Somalia.  One  project  in 
Tanzania relating to the same co-financing was finalised in 2010. 

The  co-financing  bank  accounts  of  the  10th  EDF  relate  to  old  co-financing  projects  in  the 
process of closure. These funds will be returned to the Member States after instruction from 
the Authorising Officer. 

CURRENT LIABILITIES 

2.6 

SHORT-TERM PAYABLES 

Current payables 
Accrued charges  
Deferred capital contribution 
TOTAL 

8th EDF 
25
20
-
45

9th EDF 
189
203
-
392

10th EDF 
273
63
272
608

TOTAL 
31.12.2010 

487 
286 
272 
1 045 

EUR millions
TOTAL 
31.12.2009 
343
286
232
860

The overall increase in short-term payables of EUR 185 million is explained by an increase in 
current  payables  of  EUR  144  million  and  an  increase  in  deferred  capital  contribution  from 
Ireland of EUR 40 million. 

9 

OJ L 247 of 09.09.2006 

36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Current payables 

Suppliers and other 
Payables  to  Member  States  – 
co-financing 
Sundry payables 
TOTAL 

8th EDF 
25

9th EDF 
182

10th EDF 
193

-
-
25

7
-
189

68
12
273

TOTAL 
31.12.2010 

400 

75 
12 
487 

EUR millions
TOTAL 
31.12.2009 
320

13
10
343

Short-term payables include cost statements received by the EDF under the framework of the 
grant  and  procurement  activities.  They  are  recorded  for  the amount  being  claimed  from  the 
moment  the  demand  is  received.  The  same  procedure  applies  to  invoices  and  credit  notes 
received  under  procurement  activities.  The  cost  claims  concerned  have  been  taken  into 
account for the year-end cut-off procedures. Following the cut-off entries, estimated eligible 
amounts have been recorded as accrued charges. 

Suppliers and other 

Included  under  this  heading  are  amounts  owed  to  suppliers  as  well  as  amounts  payable  to 
public bodies and third states.  

The  increase  of  EUR  80  million  compared  to  the  previous  reporting  period  is  mainly 
composed  of  a  40  million  increase  in  payables  to  suppliers,  a  EUR  21  million  increase  in 
payables to third states and a EUR 14 million increase of amounts payable to public bodies. 

Payables to Member States co-financing 

Co-financing contributions received are presented as payables to Member States as they fulfil 
the criteria of revenues from non-exchange transactions under condition. The EDF is required 
to use the contributions to deliver services to third parties or is otherwise required to return 
the assets (the contributions received) to the Member States. The outstanding payable for co-
financing  agreements  represents  the  co-financing  contribution  received  less  the  expenses 
incurred related to the project. The effect on the net assets is nil.  

EUR  10  million  of  the  co-financing  payables  to  Member  States  relate  to  co-financing 
agreements dated 2007 and earlier. These funds are kept in dedicated bank accounts, see 2.5, 
co-financing bank accounts, above.  

In  2010,  new  co-financing  contributions  of  EUR  65  million  were  received  (France  EUR  39 
million, Spain EUR  12 million, Belgium EUR  11 million, Denmark EUR 2 million and the 
Netherlands  EUR  1  million).  The  funds  relating  to  co-financing  agreements  signed  in  2008 
and later are not kept in dedicated bank accounts.  

EUR  2  million  of  co-financing  contributions  was  reclassified  from  reserves  (see  1.1 
aggregated statement of changes in net assets).  

The  co-financing  payables  were  decreased  by  EUR  1  million  to  compensate  the  expenses 
incurred related to the co-financing projects (see 3.1 and 3.2). 

37 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sundry payables 

Sundry payables mainly comprise unallocated cash receipts and returned amounts. 

Accrued charges 

Accrued charges  
TOTAL 

8th EDF 
20
20

9th EDF 
203
203

10th EDF 
63
63

TOTAL 
31.12.2010 

286 
286 

EUR millions
TOTAL 
31.12.2009 
286
286

At year-end, an assessment is made concerning eligible expenses incurred by beneficiaries of 
EDF  funds  but  not  yet  reported.  Following  these  cut-off  calculations,  estimated  eligible 
amounts are recorded as accrued charges. The part of the accrued charges which is covered by 
a pre-financing amount is presented as an estimated clearing of pre-financing (see 2.2). 

Deferred fund capital contribution 

United Kingdom 
Ireland 
TOTAL  

8th EDF 
-
-
-

9th EDF 
-
-
-

10th EDF 
269
3
272

This comprises Member States' contributions paid in advance. 

TOTAL 
31.12.2010 

269 
3 
272 

EUR millions
TOTAL 
31.12.2009 
228
3
232

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NET ASSETS 

2.7 

CALLED FUND CAPITAL 

Fund Capital  
Fund Capital co-financing10  
Uncalled fund capital  
Uncalled fund capital co-financing10  
Called fund capital 31.12.2009  

Fund Capital 
Uncalled fund capital  
Called fund capital 31.12.2010  

8th EDF 
12 840
-
-
-
12 840

9th EDF 
11 699
-
(4 160)
-
7 539

12 840
-
12 840

11 699
(660)
11 039

EUR millions

10th EDF 

TOTAL 

21 152 
70 
(21 152) 
(69) 
2 

21 152 
(21 152) 
0 

45 691
70
(25 312)
(69)
20 381

45 691
(21 812)
23 879

The fund capital represents the total amount of contributions from the Member States for the 
relevant EDF fund as laid down in each of the Internal Agreements. 

Uncalled funds represent the initial allocation not yet called up from Member States. 

Called fund capital represents the amount of the initial allocations which has been called up 
for transfer to the treasury accounts by the Member States in accordance with the procedure 
laid down in Article 16 of the 10th EDF Financial Regulation. 

The capital of the 8th EDF has been called up and received in its entirety.  

The initial allocation for the 9th EDF, which originally totalled EUR 10 555 million, has since 
been increased by an amount of EUR 105 million in 2004, which was released by the EIB in 
accordance with the provisions of Council Decision 2003/583/EC. This additional allocation 
is  in  favour  of  actions  to  be  undertaken  in  the  Democratic  Republic  of  the  Congo.

10 

In 2010, the co-financing contributions were reclassified and presented as payables to Member States. 
The  co-financing  contributions  fulfil  the  criteria  of  revenues  from  non-exchange  transactions  under 
condition  and  should  be  presented  as  such.  The  amount  reclassified  represents  the  cumulative  co-
financing contributions from the years 2008 and 2009. 

39 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Article 2(2) of the Internal Agreement for the 9th EDF set a EUR 1 000 million reserve which 
was released from 2004 to 2007 by different Council decisions11. Following the decision of 
the joint ACP/EU Council in 200712, the Commission decided to launch a call for additional 
voluntary contributions to support the African Peace Facility in the framework of intra ACP 
cooperation which increased the 9th EDF by EUR 39 million. 

The  10th  EDF  entered  into  force  in  2008  with  a  fund  capital  amounting  to  EUR  21  152 
million, according to the Internal Agreement applicable to the 10th EDF.  

Fund capital  

Contributions 
Austria 
Belgium 
Denmark 
Finland 
France 
Germany 
Greece 
Ireland 
Italy 
Luxemburg 
Netherlands 
Portugal 
Spain 
Sweden 
United Kingdom 
EIB  
TOTAL  

uncalled 
9th EDF 
31.12.2009
(111)
(165)
(90)
(62)
(1 021)
(981)
(53)
(26)
(487)
(12)
(219)
(41)
(245)
(115)
(533)
-
(4 160)

% 
2.65 
3.92 
2.14 
1.48 
24.30 
23.36 
1.25 
0.62 
12.54 
0.29 
5.22 
0.97 
5.84 
2.73 
12.69 
N.A. 
100.00 

EUR millions 
uncalled 9th 
EDF 
31.12.2010 
19
27
15
10
170
164
9
4
88
2
37
7
41
19
89
(40)
(660)

called up 
in 2010 
93
137
75
52
851
818
44
22
439
10
183
34
204
96
444
-
3 500

The  ordinary  contributions  called  up  and  received  under  the  9th  EDF  from  the  15 
participating Member States during the years 2010 and 2009 are detailed above.  

In 2011, the final call under the 9th EDF will be made and the first contributions under the 10th 
EDF, in which the 27 Member States participate, will be called. 

11 

12 

Council Decision 2004/289/CE, decisions 6/2005 and 7/2005 of the ACP-EC Council of Ministers of 
22.11.2005. 
Joint Council Decision 2/2007 of 25.05.2007: on the position to be adopted by the Community within 
the  ACP-EC  Council  of  Ministers  to  allow  additional  bilateral  contributions,  to  be  managed  by  the 
Commission, in support of the objectives of the African Peace Facility. 

40 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
2.8  OTHER RESERVES 

to/from 6th EDF 
to/from 7th EDF 
to/from 8th EDF 
to/from 9th EDF 
to/from 10th EDF 
TOTAL 

8th EDF 
94
533
-
(2 762)
(102)
(2 237)

9th EDF 
490
1 135
2 762
-
(231)
4 157

10th EDF 
-
-
102
231
-
333

TOTAL 
31.12.2010 

584 
1 668 
2 864 
(2 531) 
(333) 
2 252 

EUR millions
TOTAL 
31.12.2009 
584
1 668
2 779
(2 682)
(97)
2 252

Since the entry into force of the 10th EDF in 2008, all decommitted funds of previous EDFs 
are transferred to the performance reserve of the 10th EDF. This reserve may be committed 
only under the conditions set out in Article 1.4 of the Internal Agreement on the 10th EDF. 

In 2010, EUR 85 million and EUR 151 million of decommitted funds were transferred to the 
10th EDF from the 8th and 9th EDFs respectively. 

3. 

NOTES TO THE ECONOMIC OUTTURN ACCOUNT 

3.1  OPERATING REVENUE 

Recovery of expenses 
Recovery of STABEX funds 
Exchange gains 
Operating income co-financing  
TOTAL 

8th EDF 
8
32
14
-
54

9th EDF 
20
-
61
-
82

10th EDF 
0
-
3
1
4

TOTAL 
2010 

EUR millions
TOTAL 
2009 

29 
32 
78 
1 
140 

24
-
25
-
49

This  heading  represents  the  recovery  orders  issued  by  the  EDF  and  the  deduction  from 
subsequent  payments  recorded  in  the  EDF  accounting  system,  to  recover  expenditures 
previously  paid  out,  based  on  controls,  audits  or  eligibility  analysis.  It  should  be  noted  that 
recovery  of  pre-financing  amounts  is  not  included  as  revenue,  but  credited  to  the  pre-
financing heading on the balance sheet.  

41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Recovery of undue payments 

In  2010,  recovery  orders  for  EUR  11  million  were  issued  in  respect  of  undue  payments, 
compared  to  EUR  3  million  in  2009.  Of  these,  EUR  7  million  related  to  the  recovery  of 
expenses and were thus recorded as operating revenue. EUR 4 million represented recoveries 
of  pre-financing  amounts  paid  and  were  credited  to  the  pre-financing  asset  on  the  balance 
sheet.  

The nature of the recovery of undue payments can be summarised as follows:  

Revenue 
1
5
1
7

Pre-
financing
1
3
-
4

TOTAL 
2010 

2
8
1
11

Revenue 
0
0
1
2

Error 
Irregularity 
OLAF Notified 
TOTAL  

Recovery of STABEX funds 

Pre-
financing 
0 
1 
- 
1 

EUR millions
TOTAL 
2009 

1
1
1
3

In  2010,  EUR  32  million  was  returned  to  the  EDF  from  double  signature  accounts  in  ACP 
countries  following  Article  1.4  of  the  Internal  Agreement  of  the  10th  EDF13.  These  funds 
were transferred from Senegal (EUR 26 million) and Cameroon (EUR 2 million). In addition, 
EUR 3 million was returned from a double signature account in Lesotho following an audit.  
These revenues are included in operating income (STABEX aid instrument) in the economic 
outturn account of the 10th EDF.  

Exchange gains 

Exchange gains arise from the everyday activities and related transactions made in currencies 
other  than  the  euro,  as  well  as  the  year-end  revaluation  required  to  prepare  the  annual 
accounts. They contain both realised and unrealised gains. 

Operating income co-financing 

The operating income relating to co-financing represents the contributions used (see 3.2). As 
these  contributions  fulfil  the  criteria  of  revenues  from  non-exchange  transactions  under 
condition,  the  contribution  is  recognised  in  accordance  with  the  implementation  of  the  co-
financing project.  

13 

OJ L 247 of 09.09.2006 

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2  OPERATING EXPENSES 

expenses 

Operating  expenses  –  aid 
instruments  
Operating 
financing  
Exchange losses 
Impairment of receivables 
TOTAL 

co-

8th EDF 

9th EDF 

10th EDF 

TOTAL 
2010 

EUR millions
TOTAL 
2009 

105

1 188

10
0
116

41
2
1 230

1 559

1
7
1
1 567

2 852 

1 
58 
3 
2 914 

3 058

0
44
1
3 103

Operating expenses – aid instruments 

8th EDF 

Programmable aid 
Macro-economic support 
Sectoral policy 
Intra ACP projects 
Emergency aid 
Refugee aid 
STABEX 
Sysmin 
Other  aid  programmes  related 
to former EDFs14 
Debt  relief  -  Heavily  Indebted 
Poor  Countries  and  World 
Bank 
Institutional support 
Compensation export receipts 
Democratic  Republic  Congo 
Fund 
Total 

Operating expenses co-financing 

9th EDF 
114
35
762
181
78
-
-
-

10th EDF 
1 000
-
-
154
364
-
-
-

(17)

-
3
16

-

-
41
-

13
0
3
-
-
(1)
46
10

-

14
-
21

-
105

15
1 188

-
1 559

TOTAL 
2010 

EUR millions
TOTAL 
2009 

1 127 
35 
765 
336 
442 
(1) 
46 
10 

(17) 

14 
44 
37 

15 
2 852 

877
93
1 139
364
464
0
23
3

40

(5)
31
34

(6)
3 058

These  are  the  expenses  incurred  on  co-financing  projects  in  2010.  As  the  co-financing 
contributions  received  fulfil  the  criteria  of  revenues  from  non-exchange  transactions  under 
condition, a corresponding amount of contributions has been recognised as operating revenue 
(see 3.1).  

14 

The negative balance for other aid programmes related to former EDF is caused by a reversal of accrued 
charges relating to dormant projects.  

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
The EDF operating expenditure covers the various aid instruments and takes different forms, 
depending on how the money is paid out and managed.  

Exchange losses 

Exchange losses occur on the everyday activities and related transactions made in currencies 
other  than  the  euro,  as  well  as  the  year-end  revaluation  required  to  prepare  the  annual 
accounts – they are both realised and unrealised. 

Looking  at  the  net  position,  there  was  a  net  exchange  gain  of  EUR  20  million  for  the  year 
(exchange gains of EUR 78 million less exchange losses of EUR 58 million). Most of the net 
exchange  gain  relates  to  the  currencies  NGN  (Nigerian  naira):  EUR  4  million,  NAD 
(Namibian  dollar): EUR  3  million,  FJD  (Fijian  dollar):  EUR  2  million,  PGK  Papua  New 
Guinean  kina):  EUR  2  million,  HTG (Haitian  gourde):  EUR  2  million  and  SZL  (Swazi 
lilangeni): EUR 2 million. 

Impairment of receivables 

This  heading  includes  mainly  pre-financing  corrections  and  amounts  written  down/lost  on 
realisation concerning debtors. 

3.3 

ADMINISTRATIVE EXPENSES 

Administrative expenses 
TOTAL 

8th EDF 
0
0

9th EDF 
6
6

10th EDF 
80
80

TOTAL 
2010 

EUR millions
TOTAL 
2009 

86 
86 

90
90

This  heading  includes  support  expenditure;  i.e.  the  administrative  costs  related  to  the 
programming  and  implementation  of  the  EDFs.  This  includes  expenses  for  preparation, 
follow-up, monitoring, and evaluation of projects as well as expenses for computer networks, 
Technical Assistance etc. 

44 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.4 

FINANCIAL REVENUE 

income  -  European 

Interest 
banks 
Interest income – STABEX15 
income 
Interest 
payments of recovery orders 
Interest on pre-financing 
TOTAL 

late 

on 

8th EDF 

9th EDF 

10th EDF 

TOTAL 
2010 

EUR millions
TOTAL 
2009 

-
0

0
3
4

0
-

0
76
77

0
-

2
12
14

1 
0 

3 
91 
95 

1
1

1
47
49

The interest income in 2010 remains low due to the continued low interest rates (mainly the 
EONIA (Euro Over  Night  Index Average)  and  the  ECB  marginal  rate  (the  one  used  for  the 
ECB refinancing operations).  

Interest income on late payments of recovery orders 

This  is  interest  earned  on  late  payments  of  recovery  orders  by  debtors,  including  late 
payments of contributions by Member States. Such funds can be used for financing projects in 
accordance with Articles 1 and 6 of the Internal Agreement applicable to the 10th EDF. 

Interest on pre-financing 

Interest on pre-financing is recognised as it is earned in accordance with the provisions of the 
10th  EDF  Financial  Regulation.  The  increase  in  pre-financing  interest  earned  compared  to 
2009 is in line with the increase in both long and short-term pre-financing (see note 2.1. and 
2.2). 

4. 

NOTES TO THE CASH FLOW STATEMENT 

4.1 

PURPOSE AND PREPARATION OF THE CASH FLOW STATEMENT 

Cash  flow  information  is  used  to  provide  a  basis  for  assessing  the  ability  of  the  EDF  to 
generate cash and cash equivalents, and its needs to utilise those cash flows. 

The cash flow statement is prepared using the indirect method. This means that the net surplus 
or deficit for the financial year is adjusted for the effects of transactions of a non-cash nature 
and any deferrals or accruals of past or future operating cash receipts or payments. 

Cash flows arising from transactions in a foreign currency are recorded in the EDF's reporting 
currency  (euro),  by  applying  to  the  foreign  currency  amount  the  exchange  rate  between  the 
euro and the foreign currency at the date of the cash flow. 

15 

This  represents  income  generated  by  the  STABEX  accounts.  Whilst  such  income  appears  to  increase 
the  total  of  the  Fund  it  should  be  borne  in  mind  that  any  income  generated  by  these  accounts  is 
earmarked for a specific purpose and beneficiary state. 

45 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
4.2  OPERATING ACTIVITIES 

The  EDF  cash  flow  statement  only  shows  cash  flows  from  operating  activities  as  the  EDF 
does not have investment or financing activities. The objective of the operating activities is to 
outcomes. 
participate 

achievement 

targeted 

policy 

the 

of 

in 

5. 

CONTINGENT ASSETS AND LIABILITIES AND OTHER DISCLOSURES 

5.1 

CONTINGENT ASSETS  

8th EDF 
33
15

9th EDF 
270
192

10th EDF 
57
20

-
48

1
462

-
77

TOTAL 
31.12.2010 

360 
227 

1 
587 

EUR millions
TOTAL 
31.12.2009 
287
186

-
473

Performance guarantees 
Retention guarantees 
Contingent  assets  relating  to 
legal cases 
TOTAL 

Performance guarantees  

Performance guarantees are sometimes requested to ensure that beneficiaries of EDF funding 
meet the obligations of their contracts with the EDF. 

The increase of EUR 73 million in performance guarantees is due to new guarantees received 
under the 9th EDF (EUR 29 million linked mainly to Sectoral policy aid) and under the 10th 
EDF (EUR 43 million mainly linked to programmable aid).  

Retention guarantees 

Retention guarantees concern only works contracts. Typically, 10% of the interim payments 
to  beneficiaries  are  withheld  to  ensure  that  the  contractor  fulfils  his/her  obligations.  These 
withheld amounts are reflected as amounts payable. Subject to the approval of the contracting 
authority, the contractor may instead submit a retention guarantee which replaces the amounts 
withheld on interim payments. These received guarantees are disclosed as contingent assets. 

The  increase  of  EUR  41  million  in  retention  guarantees  is  mainly  explained  by  new 
guarantees received under the 9th EDF (EUR 23 million linked primarily to Sectoral policy 
aid)  and  new  guarantees  received  under  the  10th  EDF  (EUR  19  million  linked  to 
programmable aid). 

46 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5.2 

CONTINGENT LIABILITIES  

Amounts relating to legal cases  
TOTAL 

8th EDF 
0
0

9th EDF 
6
6

10th EDF 
-
-

TOTAL 
31.12.2010 

6 
6 

EUR millions
TOTAL 
31.12.2009 
1
1

The  above  amounts  relate  to  actions  for  damages  currently  being  brought  against  the  EDF, 
other legal disputes and the estimated legal costs. All contingent liabilities and commitments 
would  be  financed,  should  they  fall  due,  by  the  EDF  in  the  years  to  come.  The  EDFs  are 
financed by the Member States. 

5.3  OTHER DISCLOSURES  

Budgetary commitments  

budgetary 

Outstanding 
commitments not yet paid 
Related  amounts  included  in 
the economic outturn account 
TOTAL 

8th EDF 

9th EDF 

10th EDF 

TOTAL 
31.12.2010 

EUR millions
TOTAL 
31.12.2009 

267

(46)
221

2 562

(404)
2 158

3 161

(264)
2 897

5 991 

(714) 
5 277 

5 920

(605)
5 314

Outstanding budgetary commitments represent open commitments for which payments and/or 
decommitments  have  not  yet  been  made.  This  is  a  normal  consequence  of  the  existence  of 
multiannual  programmes.  At  31  December  2010  the  outstanding  budgetary  commitments 
totalled EUR 5 991 million. The amount disclosed as a future commitment to be funded is this 
outstanding budgetary commitment less related amounts that have been included as expenses 
in the 2010 economic outturn account, giving a total of EUR 5 277 million. 

6. 

FINANCIAL RISK MANAGEMENT 

The  following  disclosures  with  regard  to  the  financial  risk  management  of  the  European 
Development Fund relate to the treasury operations carried out by the European Commission 
on behalf of the European Development Fund in order to implement its resources; 

6.1 

RISK MANAGEMENT POLICIES AND HEDGING ACTIVITIES 

The rules and principles for the management of the EDF's treasury operations are laid down in 
Council Regulation 215/2008 on the Financial Regulation applicable to the 10th EDF, and in 
the Internal Agreement. 

47 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
As a result of the above regulation, the following main principles apply: 

–  The  EDF  contributions  are  paid  by  Member  States  in  special  accounts  opened  with  the 
bank  of  issue  of  each  Member  State  or  the  financial  institution  designated  by  it.  The 
amounts of the contributions shall remain in those special accounts until the payments of 
EDF need to be made. 

–  EDF  contributions  are  paid  by  Member  States  in  EUR,  while  the  EDF's  payments  are 

denominated in EUR and in other currencies, including less well-known ones. 

–  Bank accounts opened by the Commission on behalf of the EDF may not be overdrawn. 

In  addition  to  the  special  accounts,  other  bank  accounts  are  opened  by  the  Commission  on 
behalf of the EDF, with financial institutions (central banks and commercial banks), for the 
purpose  of  executing  payments  and  receiving  receipts  other  than  the  Member  State 
contributions to the budget according to art. 44 of the Council Regulation 215/2008 (see 6.4 
below).  

All  commercial  banks  where  accounts  other  than  the  "special  accounts"  mentioned  above 
have been opened for the EDF, are selected by the Commission by call for tenders.  

Treasury  and  payment  operations  are  highly  automated  and  rely  on  modern  information 
systems.  Specific  procedures  are  applied  to  guarantee  system  security  and  to  ensure 
segregation of duties in line with the Financial Regulation, the Commission’s internal control 
standards, and audit principles. 

A  written  set  of  guidelines  and  procedures  regulate  the  management  of  the  treasury  and 
payment operations with the objective of limiting operational and financial risk and ensuring 
an adequate level of control. They cover the different areas of operation, and compliance with 
the guidelines and procedures is checked regularly. 

6.2  MARKET RISK 

6.2.1  Currency risk 

All  contributions  are  held  in  EUR,  and  other  currencies  are  purchased  only  when  they  are 
needed  for  the  execution  of  payments.  As  a  result  the  EDF's  treasury  operations  are  not 
exposed to currency risk. 

6.2.2  Interest rate risk 

The EDF does not borrow monies; as a consequence it is not exposed to interest rate risk. 

It  however  earns  interest  on  balances  it  holds  on  its  different  banks  accounts.  The 
Commission, on behalf of the EDF, has therefore put in place measures to ensure that interest 
earned regularly reflect market interest rates as well as their possible fluctuation.  

48 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Overnight balances held on commercial bank accounts are remunerated on a daily basis. The 
remuneration  of  balances  on  such  accounts  is  based  on  variable  market  rates  to  which  a 
contractual  margin  (positive  or  negative)  is  applied.  For  most  of  the  accounts  the  interest 
calculation  is  linked  to  the  EONIA  (Euro  Over  Night  Index  Average),  and  is  adjusted  to 
reflect any fluctuations of this rate. For some other accounts the interest calculation is linked 
to the ECB marginal rate (the one used for the ECB refinancing operations). As a result no 
risk is taken by the EDF that its balances be remunerated at rates lower than market rates. 

6.3 

CREDIT RISK (COUNTERPARTY RISK) 

Most  of  the  EDF's  treasury  resources  are  kept,  in  accordance  with  Council  Regulation 
215/2008,  in  the  "special  accounts"  opened  by  Member  States  for  the  payment  of  their 
contributions.  The  majority  of  such  accounts  are  held  with  Member  States'  treasuries  or 
national  central  banks.  These  institutions  carry  the  lowest  counterparty  risk  for  the  EDF 
(exposure is with its Member States). 

For the part of the EDF's treasury resources kept with commercial banks in order to cover the 
execution  of  payments,  replenishment  of  these  accounts  is  executed  on  a  just-in-time  basis 
and  is  automatically  managed  by  the  Commission  treasury's  cash  management  system. 
Minimum cash levels, proportional to the average amount of daily payments made from it, are 
kept on each account. As a consequence the amounts kept overnight on these accounts remain 
constantly at low levels which ensure the EDF's risk exposure is limited. 

In addition, specific guidelines are applied for the selection of commercial banks in order to 
further minimise counterparty risk to which the EDF is exposed. 

All commercial banks are selected by call for tenders. The minimum short-term credit rating 
required for admission to the tendering procedures is Moody's P-1 or equivalent (S&P A-1 or 
Fitch F1). A lower level may be required in specific and duly justified circumstances. 

6.4 

LIQUIDITY RISK 

Budget  principles  applied  to  the  EDF  ensure  that  overall  cash  resources  for  the  budgetary 
period  are  always  sufficient  for  the  execution  of  all  related  payments.  Indeed  the  total 
Member  States'  contributions  equal  the  overall  amount  of  payment  appropriations  for  the 
relevant budgetary period. 

Member States contributions to EDF, however, are paid in three instalments per year, while 
payments are subject to certain seasonality. 

In  order  to  ensure  that  treasury  resources  are  always  sufficient  to  cover  the  payments  to  be 
executed  in  any  given  month,  information  on  the  treasury  situation  is  regularly  exchanged 
between the Commission' treasury and the relevant spending departments in order to ensure 
that payments executed in any given period do not exceed the available treasury resources. 

In addition to the above, in the context of the EDF's daily treasury operations, automated cash 
management  tools  ensure  that  sufficient  liquidity  is  available  on  each  of  the  EDF's  bank 
accounts, on a daily basis. 

49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7. 

RELATED PARTY DISCLOSURES 

No  related  party  transactions  requiring  separate  disclosure  under  this  heading  have  been 
identified. 

8. 

EVENTS AFTER THE BALANCE SHEET DATE 

At the date of approval of these accounts, no material issues had come to the attention of the 
Accounting Officer of the EDF or were reported to him that would require separate disclosure 
under  this  section.  The  annual  accounts  and  related  notes  were  prepared  using  the  most 
recently available information and this is reflected in the information presented above. 

50 

 
 
 
 
 
 
 
 
9. 

RECONCILIATION ECONOMIC OUTTURN - BUDGET OUTTURN 

The economic outturn of the year is calculated on the basis of accrual accounting principles. 
The  budget  outturn  is  however  based  on  cash  accounting  rules,  in  accordance  with  the 
Financial Regulation. As both are the result of the same underlying transactions, it is a useful 
control  to  ensure  that  they  are  reconcilable.  The  table  below  shows  this  reconciliation, 
highlighting the key reconciling amounts, split between revenue and expenditure items. 

2010 

EUR millions 
2009 

ECONOMIC OUTTURN OF THE YEAR 

(2 765) 

(3 094)

REVENUE 
Entitlements not affecting the budget outturn 
Entitlements established in the current year but not yet collected 
Entitlements  established  in  previous  years  and collected  in  the 
current year 
Net effect of pre-financing 
Net accrued revenue  

EXPENDITURE 
Expenses of the current year not yet paid 
Expenses of previous years paid in the current year16 
Payment cancellations 
Net effect of pre-financing 
Net accrued expenses  

(33) 
(4) 
10 

53 
(173) 

178 
(155) 
39 
(353) 
(31) 

-
(3)
13

24
(75)

228
-
12
(506)
331

BUDGET OUTTURN OF THE YEAR 

(3 233) 

(3 069)

Reconciling items – Revenue 

The  budgetary  revenue  of  a  financial  year  corresponds  to  the  revenue  collected  from 
entitlements  established  in  the  course  of  the  year  and  amounts  collected  from  entitlements 
established in previous years.  

The entitlements not affecting the budget outturn are recorded in the economic outturn but 
from  a  budgetary  perspective  cannot  be  considered  as  revenues  as  the  cashed  amount  is 
transferred to reserves and cannot be recommitted without a Council decision.  

The entitlements established in the current year but not yet collected are to be deducted 
from the economic outturn for reconciliation purposes as they do not form part of budgetary 
revenue.  On  the  contrary,  the  entitlements  established  in  previous  years  and  collected  in 
the current year must be added to the economic outturn for reconciliation purposes. 

16 

In 2009, due to the migration to the new accounting system ABAC/SAP, exceptionally, all expenses of 
2008 and previous years were paid before 31 December 2008. This explains why there is no adjustment 
on this line in 2009.  

51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
The net effect of pre-financing is the clearing of the recovered pre-financing amounts. This 
is a cash receipt which has no impact on the economic outturn. 

The  net  accrued  revenue  mainly  consists  of  accruals  made  for  year-end  cut-off  purposes. 
Only  the  net  effect,  i.e.  the  accrued  revenue  of  the  current  year  less  the  reversal  of  accrued 
revenue of the previous year, is taken into consideration. 

Reconciling items – Expenditure 

Expenses  of  the  current  year  not  yet  paid  are  to  be  added  for  reconciliation  purposes  as 
they are included in the economic outturn but do not form part of budgetary expenditure. On 
the  contrary,  the  expenses  of  previous  years  paid  in  the  current  year  must  be  deducted 
from  the  economic  outturn  for  reconciliation  purposes  as  they  are  part  of  the  current  year's 
budgetary expenditure but have no effect on the economic outturn.  

The  cash  receipts  from  payment  cancellations  do  not  affect  the  economic  outturn  whereas 
they impact the budget outturn. 

The net effect of pre-financing is the combination of the new pre-financing amounts paid in 
the  current  year  (recognised  as  budgetary  expenditure  of  the  year)  and  the  clearing  of  pre-
financing paid in the current year or previous years through the acceptance of eligible costs. 
The latter represents an expense in accrual terms but not in the budgetary accounts since the 
payment of the initial pre-financing had already been considered as a budgetary expenditure at 
the time of its payment. 

The net accrued expenses mainly consist of accruals made for year-end cut-off purposes, i.e. 
eligible  expenses  incurred  by  beneficiaries  of  EDF  funds  but  not  yet  reported  to  the  EDF. 
Only the net effect, i.e. the accrued expenses of the current year less the reversal of accrued 
expenses of the previous year, is taken into consideration. 

2. 

REPORT ON FINANCIAL IMPLEMENTATION 

INTRODUCTORY NOTE 

Previous EDFs 

•  Decision  1/2000  of  the  ACP-EC  Council  of  27  July  2000  regarding  transitional 
measures provides for some of the unallocated resources from previous EDFs to 
be  used  for  programmes  consistent  with  the  relevant  provisions  of  the  Cotonou 
Agreement and put into early application under transitional measures. 

•  Commission Decision 410/2001 of 16 March 2001, which fixes the allocations for 
the  indicative  programmes  of  the  ACP  countries  under  the  ACP-EC  Partnership 
Agreement,  provides  that  the  unallocated  resources  from  previous  EDFs  up  to  a 
maximum  of  EUR  1.2  billion  are  to  be  used  for  implementation  in  accordance 
with the rules and procedures of the relevant EDFs, pending the entry into force of 
the Financial Protocol to the 9th EDF. 

52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•  Commission  Decision  1033/2001  of  15  June  2001  fixed  the  allocations  for 
regional  programmes and  intra-ACP cooperation under the Financial Protocol to 
the ACP-EC Partnership Agreement. 

•  Commission Decision 1252/2002 of 11 July 2002 increased the envelope intended 
for  intra-ACP  cooperation  by  EUR  60  million,  from  the  general  reserves  of  the 
6th and 7th EDFs, and also provided for the use of these additional funds pending 
the entry into force of the Financial Protocol to the 9th EDF, in accordance with 
the rules and procedures applicable to the original EDFs. 

•  Lastly,  Decision  3/2002  of  the  ACP-EC  Council  of  Ministers  of  23  December 
2002 took an amount of EUR 25 million from the unallocated resources of the 8th 
EDF (general reserve) and allocated it to regional cooperation under the ACP-EC 
Partnership Agreement. 

•  As  the  6th  EDF  was  closed  in  2006  and  the  7th  EDF  was  closed  in  2008,  the 
annual  accounts  no  longer  contain  implementation  tables  for  these  EDFs. 
However,  implementation  of  the  transferred  balances  can  be  found  in  the  9th 
EDF. 

•  As  in  past  years,  to  ensure  transparency  in  the  presentation  of  the  accounts  for 
2009, the tables below set out separately for the 8th EDF the part used for Lomé 
Convention programming and the part used for programming under the Cotonou 
Agreement.  Regarding  the  latter,  entry  in  the  accounts  and  the  presentation  of 
accounts  is  based  on  Article  3(2)  of  Annex  IV  to  the  ACP-EC  Partnership 
Agreement,  as  regards  countries.  That  Article  gives  the  ACP  countries  an  A 
envelope  to  cover  macroeconomic  support  and  support  for  programmes  and 
projects  and  a  B  envelope  to  cover  unforeseen  needs  such  as  emergency 
assistance,  debt  relief  initiatives  and  support  to  offset  the  adverse  effects  of 
instability in export earnings17 For the regions, the accounts are set out according 
to  the  regional  programming  as  referred  to  in  Chapter  2  of  the  ACP-EC 
Partnership  Agreement  (i.e.  regional  indicative  programmes  and  intra-ACP 
cooperation). 

•  Under Point 4 of Annex Ib (Multiannual financial framework for the period 2008 
to 2013) to the ACP-EC Partnership Agreement, the remaining balances and the 
amounts decommitted under the Funds between 31.12.2007 and the entry in force 
of the 10th EDF were transferred to the 9th EDF to ensure the working ability of 
the EU administration and to cover the ongoing costs to sustain running projects 
until the 10th EDF comes into force. 

10th EDF 

The  ACP-EC  Partnership  Agreement  signed  on  23  June  2000  in  Cotonou  by  the  Member 
States  of  the  European  Community  and  the  States  of  Africa,  the  Caribbean  and  the  Pacific 

17 

The  unallocated  resources  from  the  previous  EDFs  include  the  balance  of  the  Sysmin  funds,  which  by  Decision 
3/2000 of the ACP-EC Council of Ministers was set at EUR 410,926 million. Commission Decision PE/410/2001 
includes these resources in programming for the national indicative allocations (part B) under the financial protocol 
to the ACP-EC Partnership Agreement. 

53 

 
 
 
 
 
 
                                                 
(ACP States) entered into force on 1 April 2003. The Cotonou Agreement was amended by 
the agreement signed by the same States in Luxembourg on 25 June 2005. 

The  EU  Council  Decision  of  27  November  2001  (2001/822/EC)  on  the  association  of  the 
overseas  countries  and  territories  (OCT)  with  the  European  Union  entered  into  force  on  2 
December 2001. This Decision was amended on 19 March 2007 (Decision 2007/249/EC). 

The Internal Agreement on the financing of Community aid under the multiannual financial 
framework  for  the  period  2008-2013  in  accordance  with  the  revised  Cotonou  Agreement, 
adopted  by  the  Representatives  of  the  Governments  of  the  Member  States  of  the  European 
Community on 17 July 2006, entered into force on 1 July 2008. 

Under the Cotonou Agreement, the second period (2008-2013) of Community aid to the ACP 
States and OCT is funded by the 10th EDF with total funds of EUR 22 682 million, of which: 

–  EUR  21  966  million  allocated  to  the  ACP  countries  in  accordance  with  the  multiannual 

financial framework in Annex Ib to the revised Cotonou Agreement; 

–  EUR  286  million  allocated  to  the  OCT  in  accordance  with  Annex  IIAa  of  the  revised 

Council Decision on the association of the OCT with the European Community; 

–  EUR 430 million for the Commission to finance the costs arising from the programming 
and  implementation  of  10th  EDF  resources,  in  accordance  with  Article  6  of  the  Internal 
Agreement. 

On  the  date  of  entry  into  force  of  the  10th  EDF,  these  amounts  were  supplemented  by 
unexpended  balances  and  are  still  supplemented  by  decommitted  funds  resulting  from  the 
system  to  guarantee  the  stabilisation  of  export  earnings  from  primary  agricultural  products 
(STABEX)  under  the  Funds  prior  to  the  9th  EDF.  These  balances  and  decommitted  funds 
should  be  used  and  managed  in  accordance  with  the  revised  Cotonou  Agreement  and  the 
Internal Agreement. 

10th EDF allocations for the ACP States and regions are as follows (in EUR): 

–  EUR 15 300 million for the national indicative programmes, of which: 

•  EUR 13 500 million for the A envelopes of which EUR 12 385 million allocations 
were opened and from this amount, a sum of EUR 33 million was transferred to 
regional allocations (MTR region-PALOP). In addition, Senegal A envelope was 
increased with EUR 26 million representing Stabex decommitted funds; 

•  EUR  1  800  million  for  the  B  envelopes,  of  which  EUR  601  million  as  initial 
allocations,  and  EUR  1  199  million  as  a  reserve  for  unforeseen  needs  (used  for 
financing  different 
the  ad-hoc 
instruments 
Vulnerability FLEX and response to food prices crisis); 

the  yearly  FLEX,  and 

like 

–  EUR 1 783 million for the regional indicative programmes, all allocations opened; 

–  EUR 2 700 million Intra-ACP allocations, of which EUR 2 330 million opened; 

54 

 
 
 
 
 
 
 
  
 
 
–  EUR  683  million  as  a  reserve  for  subsequent  allocation  to  the  national  and  regional 

indicative programmes following the mid-term and end-of-term reviews. 

–  10th EDF non-mobilisable performance reserve 

Since the 10th EDF came into force on 1 July 2008, the remaining balances and the amounts 
de-committed  from  projects  under  the  9th  and  previous  EDFs  are  transferred  to  the 
performance  reserve  of  the  10th  EDF,  with  the  exception  of  Stabex  funds  and  9th  EDF 
administrative envelope. This reserve may be used under the conditions set out in Article 1.4 
of the Internal Agreement on the 10th EDF.  

Please find below the detail of this reserve as at 31.12.2010 (EUR million): 

Total funds transferred to the 10th EDF non-mobilisable reserve: 

plus funds decommitted but not yet transferred at 31.12.2010: 
minus funds already decided by the Council in favour of Sudan, Council 

Decision 2010/406/EU of 12.07.2010 

Total available in the reserve (ACP+OCT): 

10th EDF Stabex reserve 

318
22

-150

190

Following  the  closure  of  Stabex  accounts,  unused/decommitted  funds  are  transferred  to  the 
10th  EDF  Stabex  A  Envelope  reserve  (10th  EDF  Internal  Agreement  art.1.4)  and  then  to  the 
national indicative programmes of the countries concerned.  

The  situation  of  these  decommitments  and  transfers  at  31.12.2010  is  as  follows  (EUR 
million): 

Country 
concerned 

Reserve A Envelope 
STABEX 

A Envelope 

Cameroon 
Jamaica 
Lesotho 
Senegal 
Total 

10th EDF Co-financings 

2.28
0.06
3.44

5.78

26.31
26.31

Under the 10th EDF, transfer agreements for co-financings from Member States were signed 
and commitment appropriations were opened for a total amount of EUR 74.83 million, while 
payment  appropriations  were  opened  for  the  cashed  amounts  EUR  54.38  million.

55 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The situation of co-financing appropriations at 31.12.2010 is shown in the table below (EUR 
million):  

Co-financing - A Envelope 
Co-financing - Intra ACP 
Co-financing 
expenses 

- 

Administrative 

Commitment 
appropriations 
61.1218
12.15

1.56

74.83

Payment 
appropriations 

52.85 
0.64 

0.89 

54.38 

The following tables, concerning the amounts decided, contracted and paid, show net figures.  

The tables presenting the situation by country and by instrument are in annex. 

18 

For  one  co-financing  in  SEK,  the  transfer  agreement  was  signed  for  SEK  85  million,  representing 
approximately EUR 8 million but the appropriations were opened only for the cash received, EUR 0,96 
million, so as to avoid the exchange rate losses risk . 

56 

 
 
 
 
 
 
 
 
 
 
                                                 
2.1 

ALLOCATIONS 

TABLE 1.1

 8th EDF
EVOLUTION OF APPROPRIATIONS:  31 December 2010
ANALYSIS OF CREDITS PER INSTRUMENT

INSTRUMENT

INITIAL 
APPROPRIATION

INCREASES/DECREASES 
IN CUMULATIVE  
RESOURCES AT 
31 DECEMBER 2009

INCREASE OR 
DECREASE IN 
RESOURCES IN 2010

(EUR million)

Notes

CURRENT 
APPROPRIATION

ACP
Lomé
Total indicative programmes
Interest-rate subsidies
Emergency aid
Aid for refugees
Risk capital
Stabex
Sysmin
Structural adjustment
Heavily indebted poor countries
Use of interest income
Cotonou
A envelope
B envelope
TOTAL ACP
OCT
Total indicative programmes
Interest-rate subsidies
Emergency aid
Aid for refugees
Risk capital
Stabex
Sysmin
TOTAL OCT
TOTAL 8th EDF

7 562
 370
 140
 120
1 000
1 800
 575
1 400

12 967

 115
 9
 3
 1
 30
 6
 3
165
13 132

(2 347)
( 278)
( 4)
( 10)
 67
(1 077)
( 463)
 97
1 060
 37

 430
 255
(2 231)

( 75)
( 7)
( 3)
( 1)
( 24)
( 4)
( 0)
( 114)
(2 345)

(1)

(1)

(1)

(1)

(2)

(1)

(1)

(1)

( 49)

( 0)
( 2)
( 31)
 0
( 0)

( 0)

( 1)

( 83)

( 2)

(1)

( 1)

(1)

( 2)
( 85)

5 166
 92
 136
 109
1 037
 723
 112
1 497
1 060
 37

 429
 255
10 653

 38
 1

 6
 1
 2
49
10 702

(1) all decreases are decommitments transferred to the non-mobilisable performance reserve 10th EDF

(2) interests on Stabex accounts

57 

 
 
 
 
 
TABLE 1.2

9th EDF

EVOLUTION OF APPROPRIATIONS:  31 December 2010
ANALYSIS OF CREDITS PER INSTRUMENT

INSTRUMENT

INITIAL 
APPROPRIATION

INCREASES/DECREASES 
IN CUMULATIVE  
RESOURCES AT 
31 DECEMBER 2009

INCREASE OR 
DECREASE IN 
RESOURCES IN 2010*

(EUR million)

Notes

CURRENT LEVEL 
APPROPRIATION

ACP
A Envelope
B Envelope
National allocations reserve
CDE, CTA and Parliamentary Assembly
Long term development reserve
Regional allocations
Intra ACP
Implementation costs
Interests and other revenue
Administrative costs
Special allocation R.D. Congo
Transfers from 6th EDF - Lomé
Transfers from 7th EDF - Lomé
Voluntary contribution Peace facility
TOTAL ACP
OCT
A Envelope
B Envelope/ Use of  C reserve
Long term development reserve
Regional allocations
Technical assistance envelope
Transfers from 6th EDF - Lomé
Transfers from 7th EDF - Lomé
TOTAL OCT
TOTAL 9th EDF

5 318
2 108
1 224
 164
 258
 904
 300
 125

10 401

 0
 0
 144
 8
 2

154
10 555

4 197
( 801)
(1 224)
 12
( 258)
 25
2 945

 69
 46
 108
 24
 737
 39
5 919

 250
 7
( 144)
 42

 0
 4
 158
6 078

(1)

(1)

(1)

(1)

(1)

(1)

(1)

(1)

( 102)
( 6)

( 5)

( 19)
( 10)
( 0)

( 1)
( 5)

( 147)

( 1)

(1)

(1)

(1)

(1)

( 1)
( 1)

( 1)
( 4)
( 151)

9 413
1 301

 171
 0
 911
3 236
 125
 69
 46
 108
 24
 731
 39
16 173

 249
 7

 49
 1
 0
 3
 308
16 482

(1) all decreases are decommitments transferred to the non-mobilisable performance reserve 10th EDF

58 

 
 
 
 
TABLE 1.3

10th EDF
EVOLUTION OF APPROPRIATIONS:  31 December 2010
ANALYSIS OF CREDITS PER INSTRUMENT

INSTRUMENT

INITIAL 
APPROPRIATION

INCREASES/DECREASES 
IN CUMULATIVE  
RESOURCES AT 
31 DECEMBER 2009

INCREASE OR DECREASE 
IN RESOURCES IN 2010

Notes

CURRENT LEVEL 
APPROPRIATION

(EUR million)

ACP
A Envelope
A Envelope reserve
B Envelope
B Envelope reserve
Regional allocations
Regional allocations reserve
National Allocation Reserve Enveloppe A Stabex
NIP/RIP reserve
Intra-ACP
Intra-ACP Reserve
Implementation costs
Interests and other receipts
Cofinancing
Non-mobilisable reserve ACP
TOTAL ACP
OCT
A Envelope
A Envelope reserve
B Envelope
B Envelope reserve
Regional allocations reserve
Studies/technical assistance OCT
Non-mobilisable reserve OCT
TOTAL OCT
TOTAL 10th EDF

13 500

1 800

1 783

 683

2 700
 430

20 896

 195

 15
 40
 6

256
21 152

11 516
(11 549)
1 089
(1 089)
1 816
(1 783)

2 330
(2 330)

 30
 63
 81
 174

 1
1
175

(1)

(2)

(2)

(2)

(6)

(3)

(4)

(5)

(2)

(2)

(5)

 862
( 836)
 375
( 375)

 6

 2
 12
 230
 276

 4
( 4)

 6
6
282

12 378
1 115
1 464
 336
1 816

 6
 683
2 330
 370
 430
 32
 75
 311
21 345

 195
 4
 11
 40
 6
 7
 263
21 609

(1) 836 million transferred from A Envelope reserve and 26 million transferred from Stabex National Allocation reserve (10th EDF)

(2) transfers in / from the 10th EDF reserves

(3) cash receipts following closure of Stabex accounts (art. 1.4 of 10th EDF Internal Agreement)
(4) for the cofinancings, the table only presents  the commitment appropriations

(5) transfers of decommitments from projects of the 9th and previous EDFs to the non-mobilisable performance reserve 10th EDF (art. 1.4 of the 10th EDF Internal Agreement)

(6) of which 33 million EUR were transferred in 2009 from the A Envelope reserve (MTR countries)

59 

 
 
 
 
 
2.2 

CONSOLIDATED ACCOUNTS 

TABLE 2.1

EDF AGGREGATED ACCOUNTS AT 31.12.2010:

PROGRESS REPORT

ALLOCATION

8th EDF

9th EDF

10th EDF

(EUR million)
8th, 9th and 
10th EDF

Programmable aid
Non-programmable aid
Transfers from other funds
Sundry revenue

A envelope
B envelope
Regional allocation
Intra ACP allocation 
CDE, CTA and Joint Assembly
Special allocation, Council Dec.4/04
Voluntary contribution Peace facility
Co-financing (commitment credits)
Implementation costs and interest.
NIP/RIP reserve 
Regional allocations reserve
Intra-ACP reserve 
Country reserve
Stabex - NIP Reserve A Envelope
Non-mobilisable performance reserve
TOTAL

5 204
4 777

 37

 429
 255

 758

9 662
1 308
 960
3 236
171
 108
 39

 240

10 702

16 482

12 378
1 468
1 816
2 330

 75
 468
 683
 40
 370
1 657
 6
 318
21 609

5 204
4 777
 758
 37

 0
22 469
3 030
2 776
5 566
 171
 108
 39
 75
 708
 683
 40
 370
1 657
 6
 318
48 792

Aggregate total

Annual figures

AT 31/12/10

%  of allocation

2.006  

2007

2008

2009

2010

10 699
16 463
10 617
37 778

10 508
15 683
6 134
32 324

10 240
13 121
2 973
26 334

100%
100%
48%

98%
95%
28%

96%
80%
14%

( 265)
3 187

2 921

 202
2 915

3 117

 737
1 861

2 598

( 211)
3 455

3 244

 35
3 317

3 352

 483
2 294

2 777

( 53)
 775
4 766
5 488

 55
3 163
 130
3 348

 323
3 253
 90
3 666

( 42)
( 54)
3 501
3 405

( 42)
 997
3 184
4 140

 152
1 806
1 111
3 069

( 45)
( 116)
2 349
2 187

 8
 476
2 820
3 304

 158
1 304
1 772
3 233

é
m
o
L

u
o
n
o
t
o
C

FED

8 
9 
10 

8 
9 
10 

8 
9 
10 

DECISIONS

TOTAL

ASSIGNED FUNDS

TOTAL

PAYMENTS

TOTAL

* Negative figures represent decommitments

60 

 
 
 
 
 
 
TABLE 2.2

EDF aggregated accounts at 31.12.2010
CLASS OF AID

9th EDF

%
(1)

10th EDF

%
(1)

TOTAL

%
(1)

L
o
m
é

C
o
t
o
n
o
u

PROGRAMMABLE AID (NIP)

Appropriations

Decisions

Assigned funds

Payments

NON-PROGRAMMABLE AID

Appropriations

Decisions

Assigned funds

Payments

TRANSFERS FROM OTHER FUNDS

Appropriations

Decisions

Assigned funds

Payments

SUNDRY REVENUE

Appropriations

Decisions

Assigned funds

Payments

TOTAL

Appropriations

Decisions

Assigned funds

Payments

A envelope

Appropriations

Decisions

Assigned funds

Payments

B envelope 

Appropriations

Decisions

Assigned funds

Payments

CDE, CTA and Joint Assembly

Appropriations

Decisions

Assigned funds

Payments

Regional allocation

Appropriations

Decisions

Assigned funds

Payments

Intra-ACP allocation 

Appropriations

Decisions

Assigned funds

Payments

Voluntary contribution Peace Facility

Appropriations

Decisions

Assigned funds

Payments

Special allocation Council Dec.2003/583/EC

Appropriations

Decisions

Assigned funds

Payments

Implementation costs and interest

Appropriations

Decisions

Assigned funds

Payments

TOTAL

Appropriations

Decisions

Assigned funds

Payments

NIP/RIP RESERVE 
REGIONAL ALLOCATIONS RESERVE

INTRA-ACP RESERVE 

Stabex - NIP Reserve A Envelope
COUNTRIES RESERVE

Co-financing

Appropriations

Decisions

Assigned funds

Payments

Non-mobilisable performance reserve

TOTAL

Appropriations

Decisions

Assigned funds
Payments

(1)  %  of appropriations

8th EDF

%
(1)

100%

98%

95%

100%

100%

98%

5 204

5 201

5 089

4 945

4 777

4 776

4 759

4 670

 37

 37

 36

 35

100%

98%

94%

10 018

10 015

100%

9 885

9 650

99%

96%

 429

 429

 423

 416

 255

 255

 200

 174

100%

99%

97%

100%

78%

68%

 758

 757

100%

 723

 655

95%

86%

 758

 757

100%

 723

 655

95%

86%

9 662

9 647

100%

9 194

7 906

95%

82%

1 308

1 308

100%

1 261

1 078

96%

82%

 171

 171

100%

 167

 153

98%

90%

 960

 956

100%

 880

 591

92%

62%

3 236

3 236

100%

3 082

2 384

95%

74%

 39

 39

 37

 24

100%

95%

62%

 108

 108

100%

 105

 105

97%

97%

 240

 240

100%

 234

 225

98%

94%

5 204

5 201

100%

5 089

4 945

98%

95%

4 777

4 776

100%

4 759

100%

4 670

98%

 758

 757

100%

 723

 655

95%

86%

 37

 37

 36

 35

100%

98%

94%

10 776

10 772

100%

10 607

10 305

98%

96%

78%

62%

44%

85%

76%

64%

22 469

17 492

13 905

9 970

3 030

2 565

2 290

1 929

 171

 171

100%

 167

 153

98%

90%

2 776

1 317

 972

 601

5 566

4 795

3 787

2 838

47%

35%

22%

86%

68%

51%

 39

 39

 37

 24

100%

95%

62%

 108

 108

100%

 105

 105

97%

97%

64%

62%

58%

77%

62%

46%

 708

 455

 439

 409

34 867

26 944

21 703

16 028

 683
 40

 370

1 657

 75

 62

 14

 1

 318

83%

2%

0%

48 792

37 778

32 324
26 334

77%

66%
54%

12 378

7 416

4 288

1 648

1 468

1 003

 829

 677

60%

35%

13%

68%

56%

46%

1 816

 361

20%

 92

 9

5%

1%

2 330

1 560

 705

 454

67%

30%

19%

 468

 216

 205

 184

18 460

10 555

6 120

2 972

 683
40

 370

 6
1 657

 75

 62

 14

 1

 318

21 609

10 617

6 134
2 973

46%

44%

39%

57%

33%

16%

83%

19%

1%

49%

28%
14%

 684

 684

 623

 590

100%

91%

86%

15 723

15 705

100%

14 960

12 466

95%

79%

10 702

10 699

10 508
10 240

100%

98%
96%

16 482

16 463

100%

15 683
13 121

95%
80%

61 

 
 
 
 
TABLE 2.3

Total indicative programmes

ACP

Total non-programmable aid
Interest-rate subsidies
Emergency aid
Aid for refugees
Risk capital
Stabex
Sysmin
Structural adjustment
Heavily indebted poor countries
Utilisation of interest income

TOTAL

A Envelope 

B Envelope

TOTAL

L
o
m
é

C
o
t
o
n
o
u

EDF AGGREGATED ACCOUNTS AT 31.12.2010:
ANALYSIS BY INSTRUMENT

       ACP + OCT  - 8th EDF

APPROPRIATIONS

(1)

AGG. TOTAL
(2)

DECISIONS 

ANNUAL

ASSIGNED FUNDS

%
 (2) : (1)

AGG. TOTAL.
(3)

ANNUAL

%
 (3) : (2)

AGG. TOTAL 
(4)

PAYMENTS
ANNUAL

(EUR million)

%
 (4) : (3)

5 166

4 803
92
136
109
1 037
723
112
1 497
1 060
37

9 969

 429

 255

 684

5 163

4 803
92
136
109
1 037
723
112
1 497
1 060
37

9 966

 429

 255

( 36)

100%

( 8)

( 0)
( 0)
( 8)
0

( 44)

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

100%

( 1)

100%

100%

5 054

4 785
91
136
107
1 029
719
110
1 497
1 060
36

9 839

 423

 200

7

3
( 1)
( 0)
( 1)
( 8)
13
( 1)
( 0)

( 0)

 10

( 0)

( 0)

98%

100%
99%
100%
98%
99%
99%
98%
100%
100%
98%

99%

99%

78%

4 909

4 694
68
136
100
991
706
101
1 497
1 060
35

9 604

 416

 174

79

59

( 2)

46
0
( 0)
14
0

 138

 2

 18

97%

98%
75%
100%
94%
96%
98%
92%
100%
100%
96%

98%

98%

87%

 684

( 1)

100%

 623

( 0)

91%

 590

 20

95%

TOTAL ACP             (a)

10 653

10 650

( 45)

100%

10 461

9

98%

10 194

158

97%

Total indicative programmes

OCT

Total non-programmable aid
Interest-rate subsidies
Emergency aid
Aid for refugees
Risk capital
Stabex
Sysmin
TOTAL OCT         (b)

38

11
1

6
1
2
49

38

11
1

6
1
2
49

( 1)

100%

0

100%
100%

100%
100%
100%
100%

( 1)

35

11
1

6
1
2
46

( 1)

0

0
( 1)

93%

100%
100%

100%
100%
99%
95%

35

11
1

6
1
2
46

0

0

0
0

100%

100%
100%

100%
100%
98%
100%

TOTAL             (a) + (b) 

10 702

10 699

( 45)

100%

10 508

 8

98%

10 240

 158

97%

62 

 
TABLE 2.4

EDF AGGREGATED ACCOUNTS AT 31.12.2010:
ANALYSIS BY INSTRUMENT

       ACP + OCT  - 9th EDF

APPROPRIATIONS

(1)

AGG. TOTAL
(2)

DECISIONS 

ANNUAL

%
 (2) : (1)

ASSIGNED FUNDS
ANNUAL

AGG. TOTAL.
(3)

%
 (3) : (2)

AGG. TOTAL 
(4)

(EUR million)

PAYMENTS

ANNUAL

%
  (4) : (3)

ACP

A Envelope
Macroeconomic support
Sectorial Policies
B Envelope
Compensation export receipts
Emergency aid
Heavily indebted poor countries
Regional allocation
Intra-ACP allocation
Other
Implementation costs/Administrative expenditu
Interests and other revenue
Special allocation Congo
Voluntary contribution Peace Facility
Transfers from 6th EDF - Lomé
Transfers from 7th EDF - Lomé

9 413

1 301

911
3 236
171
170
69
108
39
24
731

9 399
2 280
7 118
1 301
170
1 119
11
907
3 236
171
170
69
108
39
23
731

( 86)
( 25)
( 61)
( 5)
( 0)
( 5)

( 5)
( 8)
( 5)
( 0)
0

( 1)
( 3)

100%

100%

100%
100%
100%
100%
100%
100%
100%
97%
100%

8 979
2 258
6 721
1 254
161
1 082
11
833
3 082
167
169
65
105
37
21
699

231
( 15)
246
48
18
30

64
119
( 2)
( 0)
( 1)
( 0)
0
( 0)
( 3)

96%

96%

92%
95%
98%
99%
94%
97%
95%
90%
96%

7 728
2 138
5 591
1 072
129
932
11
564
2 384
153
163
61
105
24
19
633

741
26
716
104
15
89

81
300
3
2
3
1
0
2
14

86%

85%

68%
77%
92%
96%
95%
100%
65%
92%
91%

TOTAL ACP             (a)

16 173

16 154

( 114)

100%

15 410

 456

95%

12 906

1 252

84%

OCT

A Envelope
Macroeconomic support
Sectorial Policies
B Envelope
Regional allocation
Studies/Technical assistance
Transfers from 6th EDF - Lomé
Transfers from 7th EDF - Lomé
TOTAL OCT         (b)

249

7
49
1
0
3
308

249
15
234
7
49
1
0
3
308

( 1)
0
( 1)
0
( 1)

( 1)
( 2)

100%

100%
100%
100%
100%
100%
100%

215
14
201
7
47
1
0
3
273

18
3
15
0
1

( 0)
20

87%

98%
96%
100%
100%
100%
89%

177
9
169
6
27
1
0
3
214

43
0
43
0
9

52

82%

90%
58%
100%
100%
99%
79%

TOTAL             (a) + (b) 

16 482

16 463

( 116)

100%

15 683

 476

95%

13 121

1 304

84%

63 

 
 
TABLE 2.5

EDF AGGREGATED ACCOUNTS AT 31.12.2010:
ANALYSIS BY INSTRUMENT

       ACP + OCT - 10th FED

APPROPRIATIONS

(1)

AGG. TOTAL
(2)

DECISIONS 

ANNUAL

%
 (2) : (1)

AGG. TOTAL.
(3)

ASSIGNED FUNDS
ANNUAL

%
 (3) : (2)

AGG. TOTAL 
(4)

PAYMENTS

ANNUAL

(EUR million)

%
 (4) : (3)

ACP

A Envelope 
B Envelope 
Compensation export receipts
Emergency aid
Heavily indebted poor countries
Other chocs with budgetary impact
Regional Allocation
Intra-ACP Allocation 
Institutional and support costs
Peace Facility
Various intra ACP, other sectors programmed
Implementation costs
Interest and other revenue

TOTAL

COUNTRIES RESERVE  - COTONOU
NIP/RIP RESERVE
Stabex - NIP Reserve A Envelope
REGIONAL ALLOCATIONS RESERVE
INTRA-ACP RESERVE

Cofinancing Enveloppe A
Cofinancing Intra ACP
Cofinancement administrative expenditure
TOTAL Cofinancing

TOTAL ACP

Non-mobilisable performance reserve ACP

TOTAL ACP + performance reserve (a)

OCT

A Envelope
B Envelope
Compensation export receipts
Emergency aid
Heavily indebted poor countries
Other chocs with budgetary impact
Regional Allocation
Studies / Technical assistance OCT

TOTAL

COUNTRIES RESERVE
REGIONAL ALLOCATIONS RESERVE
NIP/RIP RESERVE 

TOTAL OCT        

Non-drawable performance reserve OCT

TOTAL OCT + performance reserve (b)

12 378
1 464

1 816
2 330
300
1 730
300
430
32
18 449

1 452
683
6

370

61
12
2
75

21 035

311

21 346

4

6
10

206
40

256

7

 263

7 416
998
64
324
49
561
361
1 560
160
1 100
300
189
24
10 548

60
1
1
62

977
496
63
137
2
293
206
647
46
601
0
0
7
2 333

12

0
12

10 610

2 345

60%
68%

20%
67%
53%
64%
100%
44%
76%
57%

98%
5%
69%
83%

50%

4 288
 829
 40
 268
 49
 473
 92
 705
 128
 428
 149
 182
 21
6 118

 13
 1

 14

1 834
435
40
161
14
220
92
354
35
245
73
77
12
2 805

13
0

14

6 132

2 819

58%
83%

26%
45%
80%
39%
50%
96%
87%
58%

100%

23%

58%

1 648
677
30
180
34
433
9
454
77
264
113
171
12
2 971

1 074
400
30
115
15
240
9
210
23
107
80
71
7
1 771

0
1

1

0
0

0

2 972

1 771

38%
82%

10%
64%
60%
62%
76%
94%
56%
49%

98%

5%

48%

10 610

2 345

50%

6 132

2 819

58%

2 972

1 771

48%

4

4

2
6

6

 6

4

4

4

100%

33%
61%

4

2%

 4

2%

 2
 2

 2

 2

1
1

85%
27%

1

27%

1
1

1

1
1

1

 1

27%

 1

 1

40%
40%

40%

40%

48%

TOTAL             (a) + (b) 

21 609

10 617

2 349

49%

6 134

2 820

58%

2 973

1 772

64 

 
 
2.3. 

OTHER MANAGEMENT INFORMATION 

Italian co-financing (1985) 

In 1985 the European Commission signed an agreement with the Italian Government providing for 
the co-financing of development projects managed by the Commission. 

The  agreement  was  regularly  extended  by  means  of  exchanges  of  letters  between  the  Italian 
Government and the Development Commissioner until 31 December 2004. 

Then by written procedure E/1588/2004 the Commission took a decision on implementation of the 
co-financing framework agreement. The purpose of the decision was to lay down the budgetary and 
regulatory  framework  for  commitments  made  under  the  agreement.  The  Commission  decision 
accordingly  provided  that  this  co-financing  should  be  implemented  in  accordance  with  the 
provisions of the EDF financial regulation. The decision empowered the EDF authorising officers 
by delegation or subdelegation to manage Italy's contribution to this co-financing. They were also 
empowered to determine the final date for its implementation in compliance with the relevant rules. 

In  accordance  with  Article  4,  point  4  of  the  July  1985  agreement  between  the  European 
Commission  and  the  Italian  Government,  a  provision  confirmed  in  Article  3,  point  3  of  decision 
E/1588/2004, the Italian Government requested by letter of 15 December 2006 that the Commission 
repay the account balances of the closed projects. These balances totalled EUR 4 708 867.66. This 
amount was reimbursed to the Italian Government in March 2008. 

The situation of the Italian funds managed by the Commission for projects in the ACP countries at 
31.12.2010 is presented below. 

In  all,  52  projects  implemented  in  the  ACP  countries  have  been  co-financed  by  Italy  since  the 
signing of the above agreement, only one of which '4th rehabilitation programme – Somalia', is still 
in progress and is managed by the EU delegation in Kenya: 

Project N° 

Country 

Project 

ITA COF 

ITA COF 
ITA COF 
TOTAL  

37 

40 
50 

Interest from cofinancing 

Administrative expenditure 
Rehabilitation 

SOMALIE 

Balance (EUR) 
31/12/2009 

Contribution 
2010 

Payments 
2010 

Balance (EUR) 
31/12/2010 

317 230.20 

408 990.37 
8 411 323.52 
9 137 544.09 

1 922.22 

95.97 
- 
2 018.19 

20 695.45 

- 
1 689 159.97 
1 709 855.42 

298 456.97 

409 086.34 
6 722 163.55 
7 429 706.86 

For the project Tanzania Bogamoyo Road, the last payment was executed in 2010 and the account was closed. 
Balance EUR) 
31/12/2010 

Payment 

Balance 
(EUR) 
31/12/2009 
1 386 304.54 

Contribution 
from ITA 
COF 37 

20 695.45 

1 407 000 

- 

N° project 

ITA COF 

51 

Country 
TANZANIE 

Project 

Bogamoyo road 

65 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
PART  II  –  EDF  ANNUAL  ACCOUNTS:  FINANCIAL  STATEMENTS  OF  THE 

INVESTMENT FACILITY 

66 

 
3. 

FINANCIAL STATEMENTS OF THE INVESTMENT FACILITY 

3.1 

INCOME STATEMENT 

(In EUR’000) 

From 
01.01.2010 
to 31.12.2010 

From 
01.01.2009 
to 31.12.2009 

Notes 

Interest and similar income 
Interest and similar expense 

Net interest and similar income 

Fee and commission income 
Fee and commission expenses 

Net fee and commission income 

5 

5 

6 
6 

Net result on financial operations 
Change  in  impairment  on  loans  and 
receivables, net of reversal 
Impairment  on  available-for-sale 
financial assets 
General administrative expenses 

7 

11 

12 

8 

54 601

-2 591

52 010

11 775
-372

11 403

-15 823

25 428

-3 714

-34 086

49 923

-1 878

48 045

1 985
-

1 985

9 124

-44 350

- 2

-36 410

Profit/Loss for the year 

35 218

-21 608

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
3.2 

BALANCE SHEET 

(In EUR’000) 

ASSETS 
Cash and cash equivalents 
Derivative financial instruments 
Loans and receivables 
Available-for-sale financial assets 
Amounts 
contributors 
Other assets 
Total Assets 
AND 
LIABILITIES 
CONTRIBUTORS' RESOURCES

receivable 

from 

Notes 

31.12.2010  31.12.2009 

9 
10 
11 
12 

13/18 

14 

411 587
1 376
844 428
194 828

100 000

330 057 
12 870 
693 441 
164 606 

87 310 

3 172
1 555 391

 925 
1 289 209 

LIABILITIES 
Derivative financial instruments 
Deferred income 
Amounts owed to third parties 
Other liabilities 
Total Liabilities 
CONTRIBUTORS' RESOURCES  
Member States Contribution called 
Retained earnings 
Fair value reserve 
Total Contributors' resources 
Liabilities 
Total 
Contributors' resources 

and 

10 
15 
16 
17 

18 

6 110
29 579
298 415
 940
335 044

5 522 
24 317 
213 850 
1 560 
245 249 

1 131 309
64 468
24 570
1 220 347

995 000 
29 250 
19 710 
1 043 960 

1 555 391

1 289 209 

68 

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
3.3 

STATEMENT OF CHANGES IN CONTRIBUTORS' RESOURCES 

(In EUR’000) 

At 1 January 2010 

Contribution 
called 

Retained 
earnings 

Fair Value 
Reserve 

995 000 

29 250 

19 710 

Total 
1 043 960 

Net unrealised gains and losses on available-for-sale 
financial assets 

-

- 

4 860

4 860

Member States contribution called during the year 
Unused interest subsidies 
Profit for the year 2010 

130 000
6 309
-

- 
- 
35 218 

-
-
-

130 000
6 309
35 218

Changes in contributors’ resources 

136 309

35 218 

4 860

176 387

At 31 December 2010 

1 131 309

 64 468 

 24 570

1 220 347

At 1 January 2009 
Net unrealised gains and losses on available-for-sale 
financial assets 
Member States contribution called during the year 
Loss for the year 2009 
Changes in contributors’ resources 

Contribution 
called 

Retained 
earnings 

Fair Value 
Reserve 

845 000

50 858 

15 122

-

150 000
-
150 000

- 

- 
-21 608 
-21 608 

4 588

-
-
4 588

Total 
910 980

4 588

150 000
-21 608
132 980

At 31 December 2009 

995 000

29 250 

19 710

1 043 960

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
3.4 

CASH FLOW STATEMENT 

(In EUR’000) 

OPERATING ACTIVITIES 
Profit / Loss for the financial year 

Adjustments 

Impairment on available-for-sale financial assets 

Net change in impairment on loans and receivables 

Interest capitalised on loans and receivables 

Change in accrued interest and amortised cost on loans and receivables 

Increase in deferred income 

Effect of exchange rate changes on loans 

Effect of exchange rate changes on available-for-sale financial assets 

Profit  on  operating  activities  before  changes  in  operating  assets  and 
liabilities 

Loan disbursement 

Repayments of loans 

Fair value changes on derivatives 

Increase in available-for-sale financial assets 

Sale of available-for-sale financial assets  

Increase in other assets 

Decrease in other liabilities 

Decrease  /  Increase  in  other  amounts  payable  to  the  European 
Investment Bank 

Net cash flows from operating activities 

From 
01.01.2010 to 
31.12.2010 

From 
01.01.2009 to 
31.12.2009 

35 218 

-21 608

3 714 

 2

-25 428 

44 350

-13 239 

-4 889

-466 

5 262 

 890

4 131

-24 626 

10 963

-538 

1 935

-20 103 

35 774

-212 180 

-158 400

119 724 

61 094

12 082 

-14 599

-50 952 

-40 306

22 414 

-2 247 

7 497

- 400

-620 

-2 717

-2 324 

 669

-128 978 

-111 388

70 

 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FINANCING ACTIVITIES 
Contribution received from Member States 

From 
01.01.2010 to 
31.12.2010 

From 
01.01.2009 to 
31.12.2009 

187 310 

128 581

Amounts  received  from  Member  States  with  regard  to  interest 
subsidies 

40 000 

40 000

Amounts  paid  on  behalf  of  Member  States  with  regard  to  interest 
subsidies 

-16 802 

-20 552

Net cash flows from financing activities 

Net increase in cash and cash equivalents 

Cash and cash equivalents at beginning of financial year 

Cash and cash equivalents at end of financial year 

210 508 

148 029

81 530 

36 641

330 057 

293 416

411 587 

330 057

71 

 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.5 

NOTES TO THE FINANCIAL STATEMENTS 

1. 

GENERAL INFORMATION 

The  Investment  Facility  (“the  Facility”)  has  been  established  within  the  framework  of  the 
Cotonou  Agreement  (the  “Agreement”)  on  co-operation  and  development  assistance 
negotiated  between  the  African,  Caribbean  and  Pacific  Group  of  States  (the  “ACP  States”) 
and the European Union and its Member States on 23 June 2000, revised on 25 June 2005 and 
23 June 2010. 

Financing  under  the  Agreement  is  provided  from  EU  Member  States’  budgets  and  is 
disbursed  according  to  financial  protocols  defined  for  successive  five-  to  six-year  periods. 
Within  the  framework  of  the  Agreement  and  following  the  entry  into  force  of  a  second 
financial protocol on 1st July 2008 (covering the period 2008-2013), referred to as the 10th 
European  Development  Fund  (“EDF”),  the  European  Investment  Bank  (“EIB”)  is  entrusted 
with the management of: 

–  the Facility, a EUR 3 137 million risk-bearing revolving fund geared to fostering private 

sector investment in ACP countries; 

–  grants for the financing of interest rate subsidies worth EUR 400 million, of which up to 

EUR 40 million can be used to fund project-related technical assistance.  

–   

The  Board  of  Directors  of  EIB  adopted  the  financial  statements,  on  10  March  2011,  and 
authorised  their  submission  to  the  Board  of  Governors  for  approval  at  their  meeting  on  15 
June 2011. 

2. 

SIGNIFICANT ACCOUNTING POLICIES 

2.1. 

Basis of preparation 

In line with the Investment Facility Management Agreement, the preparation of the financial 
statements of the Facility is guided by International Financial Reporting Standards, as adopted 
by the European Union. The Facility's financial statements have been prepared on the basis of 
the following significant accounting principles: 

2.2. 

Significant accounting judgments and estimates 

The  preparation  of  financial  statements  requires  the  use  of  certain  critical  accounting 
estimates.  It  also  requires  the  European  Investment  Bank’s  Management  to  exercise  its 
judgment in the process of applying the Investment Facility’s accounting policies. The areas 
involving  a  higher  degree  of  judgment  or  complexity,  or  areas  where  assumptions  and 
estimates  are  significant  to  the  financial  statements  are  disclosed  hereafter.  The  most 
significant use of judgments and estimates are as follows: 

Fair value of financial instruments 

Where the fair values of financial assets and financial liabilities recorded on the balance sheet 
cannot  be  derived  from  active  markets,  they  are  determined  using  a  variety  of  valuation 

72 

 
 
 
 
 
 
techniques  that  include  the  use  of  mathematical  models.  The  input  to  these  models  is  taken 
from observable markets where possible, but where this is not feasible, a degree of judgment 
is required in establishing fair values. The judgments include considerations of liquidity and 
model inputs such as correlation and volatility for longer dated derivatives. 

Impairment losses on loans and receivables 

The  Facility  reviews  its  problem  loans  and  receivables  at  each  reporting  date  to  assess 
whether  an  allowance  for  impairment  should  be  recorded  in  the  income  statement.  In 
particular,  judgment  by  the  European  Investment  Bank’s  Management  is  required  in  the 
estimation  of  the  amount  and  timing  of  future  cash  flows  when  determining  the  level  of 
allowance required. Such estimates are based on assumptions about a number of factors and 
actual results may differ, resulting in future changes to the allowance. In addition to specific 
allowance against individually significant loans and receivables, the Facility may also book a 
collective impairment allowance against exposures which, although not specifically identified 
as requiring a specific allowance, have a greater risk of default than when originally granted. 

In principle, a loan is considered as non performing when payment of interest and principal 
are  past  due  by  90  days  or  more  and,  at  the  same  time,  the  European  Investment  Bank’s 
Management considers that there is an objective indication of impairment. 

Valuation of unquoted available-for-sale equity investments 

Valuation of unquoted available-for-sale equity investments is normally based on one of the 
following:  

–  recent arms length market transactions;  

–  current fair value of another instrument that is substantially the same;  

–  the expected cash flows discounted at current rates applicable for items with similar terms 

and risk characteristics; or  

–  other valuation models. 

The  determination  of  the  cash  flows  and  discount  factors  for  unquoted  available-for-sale 
equity  investments  requires  significant  estimation.  The  Facility  calibrates  the  valuation 
techniques periodically and tests them for validity using either price from observable current 
market transactions in the same instrument or from other available observable market data. 

Impairment of available-for-sale financial assets 

The  Facility  treats  available-for-sale  equity  investments  as  impaired  when  there  has  been  a 
significant  or  prolonged  decline  in  the  fair  value  below  its  cost  or  where  other  objective 
evidence  of  impairment  exists.  The  determination  of  what  is  “significant”  or  “prolonged” 
requires judgment. The Facility treats “significant” generally as 30% or more and “prolonged” 
greater  than  12  months.  In  addition,  the  Facility  evaluates  other  factors,  including  normal 
volatility in share price for quoted equities and the future cash flows and the discount factors 
for unquoted equities. 

73 

 
 
 
 
 
 
 
 
 
2.3. 

Change in accounting policies 

The  accounting  policies  adopted  are  consistent  with  those  used  in  the  previous  financial 
years.Summary of significant accounting policies 

2.3.1.  Foreign currency translation 

The  Facility  uses  the  Euro  (EUR)  for  presenting  its  financial  statements,  which  is  also  the 
functional currency.  

Foreign currency transactions are translated, at the exchange rate prevailing on the date of the 
transaction.  

Monetary assets and liabilities denominated in currencies other than Euro are translated into 
Euro at the exchange rate prevailing at the balance sheet date. The gain or loss arising from 
such translation is recorded in the income statement. 

Non-monetary  items  that  are  measured  in  terms  of  historical  cost  in  a  foreign  currency  are 
translated using the exchange rates at the dates of the initial transactions. Non-monetary items 
measured at fair value in a foreign currency are translated using the exchange rates at the date 
when the fair value was determined. 

Exchange differences arising on the settlement of transactions at rates different from those at 
the date of the transaction, and unrealised foreign exchange differences on unsettled foreign 
currency monetary assets and liabilities, are recognised in the income statement. 

The elements of the income statement are translated into Euro on the basis of the exchange 
rates prevailing at the end of each month. 

2.4.2  Cash and cash equivalents 

The  Facility  defines  cash  and  cash  equivalents  as  current  accounts,  short-term  deposits  or 
commercial papers with original maturities of three months or less. 

2.4.3  Financial assets other than derivatives 

Financial assets are accounted for using the settlement date basis. 

•  Loans 

Loans  originated  by  the  Facility  are  recognised  in  the  assets  of  the  Facility  when  cash  is 
advanced to borrowers. They are initially recorded at cost (net disbursed amounts), which is 
the fair value of the cash given to originate the loan, including any transaction costs, and are 
subsequently measured at amortised cost, using the effective yield method, less any provision 
for impairment or uncollectability. 

74 

 
 
 
 
 
 
 
 
 
 
 
•  Available-for-sale financial assets 

Available-for-sale financial assets are those which are designated as such or do not qualify to 
be classified as designated at fair value through profit or loss, held-to-maturity or loans and 
receivables. They include equity instruments, investments in venture capital funds and other 
debt instruments. 

After  initial  measurement,  available-for-sale  financial  assets  are  subsequently  carried  at  fair 
value. Note the following details for the fair value measurement of equity investments, which 
cannot be derived from active markets: 

•  a.  Venture capital funds 

The fair value of each venture capital fund is based on the latest available Net Asset Value 
(NAV),  reported  by  the  fund,  if  calculated  based  on  international  valuation  guidelines 
recognised to be in line with IFRS (for example: the International Private Equity and Venture 
Capital Valuation guidelines, IPEV Guidelines, as published by the European Venture Capital 
Association).  The  Facility  may  however  decide  to  adjust  the  NAV  reported  by  the  fund  if 
there are issues that may affect the valuation. 

•  b.  Direct equity investments 

The  fair  value  of  the  investment  will  be  based  on  the  latest  set  of  financial  statements 
available,  re-using,  if  applicable,  the  same  model  as  the  one  used  at  the  acquisition  of  the 
participation. 

Unrealised gains or losses on venture capital funds and direct equity investments are reported 
in  contributors’  resources  until  such  investments  are  sold,  collected  or  disposed  of,  or  until 
such  investments  are  determined  to  be  impaired.  If  an  available-for-sale  investment  is 
determined  to  be  impaired,  the  cumulative  unrealised  gain  or  loss  previously  recognised  in 
equity is included in the income statement. 

For  unquoted  investment,  the  fair  value  is  determined  by  applying  recognised  valuation 
techniques (for example discounted cash flows or multiple). These investments are accounted 
for at cost when the fair value cannot be reliably measured. 

•  Guarantees 

At  initial  recognition,  the  financial  guarantees  are  recognised  at  fair  value  corresponding  to 
the Net Present Value (NPV) of expected premium inflows. This calculation is performed at 
the  starting  date  of  each  transaction  and  is  recognised  on  balance  sheet  as  “Financial 
guarantees” under “other assets” and “other liabilities”.  

Subsequent to initial recognition, the Facility’s liabilities under such guarantees are measured 
at the higher of:  

–  The  best  estimate  of  expenditure  required  to  settle  any  financial  obligation  arising  as  a 
result  of  the  guarantee,  which  is  estimated  based  on  all  relevant  factors  and  information 
existing at the balance sheet date. 

75 

 
 
 
 
 
 
 
–  The  amount  initially  recognised  less  cumulative  amortisation.  The  amortisation  of  the 

amount initially recognised is done using the actuarial method. 

Any increase or decrease in the liability relating to financial guarantees is taken to the income 
statement under “fee and commission income”.  

The  Facility’s  assets  under  such  guarantee  are  subsequently  amortized  using  the  actuarial 
method and tested for impairment. 

In addition, when a guarantee agreement is signed, it is presented as a contingent liability for 
the Facility and when the guarantee is engaged, as a commitment for the Facility. 

2.4.4  Impairment of financial assets 

The Facility assesses at each balance sheet date whether there is any objective evidence that a 
financial  asset  is  impaired.  A  financial  asset  or  a  group  of  financial  assets  is  deemed  to  be 
impaired if, and only if, there is objective evidence of impairment as a result of one or more 
events that has occurred after the initial recognition of the asset (an incurred “loss event”) and 
that loss event has an impact on the estimated future cash flows of the financial asset or the 
group of financial assets that can be reliably estimated. Evidence of impairment may include 
indications  that  the  borrower  or  a  group  of  borrowers  is  experiencing  significant  financial 
difficulty,  default  or  delinquency  in  interest  or  principal  payments,  the  probability  that  they 
will enter bankruptcy or other financial reorganisation and where observable data indicate that 
there is a measurable decrease in the estimated future cash flows, such as changes in arrears or 
economic conditions that correlate with defaults. 

For  the  loans  outstanding  at  the  end  of  the  financial  year  and  carried  at  amortised  cost, 
impairments are made when presenting objective evidence of risks of non recovery of all or 
part  of  their  amounts  according  to  the  original  contractual  terms  or  the  equivalent  value.  If 
there is objective evidence that an impairment loss has been incurred, the amount of the loss is 
measured  as  the  difference  between  the  assets  carrying  amount  and  the  present  value  of 
estimated future cash flows. The carrying amount of the asset is reduced through the use of an 
allowance account and the amount of the loss is recognised in the income statement. Interest 
income continues to be accrued on the reduced carrying amount based on the effective interest 
rate of the asset. Loans together with the associated allowance are written off when there is no 
realistic  prospect  of  future  recovery.  If,  in  a  subsequent  year,  the  amount  of  the  estimated 
impairment  loss  increases  or  decreases  because  of  an  event  occurring  after  the  impairment 
was  recognised,  the  previously  recognised  impairment  loss  is  increased  or  reduced  by 
adjusting the allowance account. 

The Facility conducts credit risk assessments based on which there is no need for a collective 
impairment provision. 

For  the  available-for-sale  financial  assets,  the  Facility  assesses  at  each  balance  sheet  date 
whether there is objective evidence that an investment is impaired. Objective evidence would 
include a significant or prolonged decline in the fair value of the investment below its costs. 
Where  there  is  evidence  of  impairment,  the  cumulative  loss  (measured  as  the  difference 
between  the  acquisition  cost  and  the  current  fair  value,  less  any  impairment  loss  on  that 
investment  previously  recognised  in  the  income  statement)  is  removed  from  contributors’ 
resources  and  recognised  in  the  income  statement.  Impairment  losses  on  available-for-sale 

76 

 
 
 
 
 
 
 
 
financial  assets  are  not  reversed  through  the  income  statement;  increases  in  their  fair  value 
after impairment are recognised directly in contributors’ resources. 

The European Investment Bank’s Risk Management reviews financial assets for impairment 
at  least  once  a  year.  Resulting  adjustments  include  the  unwinding  of  the  discount  in  the 
income  statement  over  the  life  of  the  asset,  and  any  adjustments  required  in  respect  of  a 
reassessment of the initial impairment. 

2.4.5  Derivative financial instruments 

Derivatives  include  cross  currency  swaps,  cross  currency  interest  rate  swaps,  currency 
forwards and warrants. 

In the normal course of its activity, the Facility may enter into swap contracts with a view to 
hedge specific lending operations or into currency forward contract with a view to hedge its 
currency positions, denominated in actively traded currencies other than the Euro, in order to 
offset any gain or loss caused by foreign exchange rate fluctuations. 

The Facility has not entered into any hedge accounting transactions as at December 31, 2009 
and 2010. All derivatives are measured at fair value through the income statement. Fair values 
are  derived  primarily  from  discounted  cash-flow  models,  option-pricing  models  and  from 
third party quotes. 

Derivatives  are  recorded  at  fair  value  and  carried  as  assets  when  their  fair  value  is  positive 
and  as  liabilities  when  their  fair  value  is  negative.  Changes  in  the  fair  value  of  derivative 
financial instruments are included in “Net result on financial operations”. 

2.4.6  Contributions 

Contributions from Member States are recognised as receivables in the balance sheet on the 
date of the Council Decision fixing the financial contribution to be paid by the Member States 
to the Facility. 

The  Member  States  contributions  meet  the  following  conditions  and  are  consequently 
classified as equity: 

•  As defined in the contribution agreement, they entitle the Member States to decide on the 

utilisation of the Facility’s net assets in the events of the Facility’s liquidation; 

•  They are in the class of instruments that is subordinate to all other classes of instruments; 

•  All financial instruments in the class of instruments that is subordinate to all other classes 

of instruments have identical features; 

•  The instrument does not include any features that would require classification as a liability; 

and 

•  The  total  expected  cash  flows  attributable  to  the  instrument  over  its  life  are  based 
substantially on the profit or loss, the change in the recognised net assets or the change in 
the fair value of the recognised and unrecognised net assets of the Facility over the life of 
the instrument. 

77 

 
 
 
 
 
 
 
 
 
 
2.4.7  Interest income on loans 

Interest on loans originated by the Facility is recorded in the income statement (‘Interest and 
similar income’) and on the balance sheet (‘Loans and receivables’) on an accrual basis using 
the  effective  interest  rate,  which  is  the  rate  that  exactly  discounts  estimated  future  cash 
payments or receipts through the expected life of the loan to the net carrying amount of the 
loan. Once the recorded value of a loan has been reduced due to impairment, interest income 
continues to be recognised using the original effective interest rate applied to the new carrying 
amount. 

2.4.8  Interest subsidies and technical assistance 

As  part  of  its  activity,  the  Facility  manages  interest  subsidies  and  technical  assistance  on 
behalf of the Member States. 

The part of the Member States contributions allocated to the payment of interest subsidies is 
not accounted for in the Facility’s contributors’ resources but is classified as amounts owed to 
third  parties.  The  Facility  operates  the  disbursement  to  the  final  beneficiaries  and  then 
decreases the amounts owed to third parties. 

When amounts contributed with regard to interest subsidies and technical assistance are not 
fully granted, they are reclassified as contribution to the Facility. 

2.4.9  Interest income on treasury 

Interest income on treasury is recognised in the income statement of the Facility on an accrual 
basis.  

2.4.10  Fees, commissions and dividends 

Fees received in respect of services provided over a period of time are recognised as income 
as the services are provided. Commitment fees are deferred and recognised in income using 
the effective  interest method over the period  from disbursement to repayment of  the related 
loan. 

Dividends relating to available-for-sale financial assets are recognised when received. 

2.4.11  Taxation 

The Protocol on the Privileges and Immunities of the European Communities, appended to the 
Treaty  of  8  April  1965  establishing  a  Single  Council  and  a  Single  Commission  of  the 
European  Communities,  stipulates  that  the  assets,  revenues  and  other  property  of  the 
Institutions of the Union are exempt from all direct taxes. 

78 

 
 
 
 
 
 
 
 
 
 
 
 
 
3. 

RISK MANAGEMENT 

3.1. 

Credit risk 

This section presents financial information about the investments made by the Facility. 

3.1.1.  Exposure on loans and receivables and available-for-sale financial assets disbursed, 

by nature of borrower/issuer (in EUR’000) 

The table hereafter analyses the Facility exposure disbursed by nature of borrower. 

Banks / Financial Institutions 

31.12.2010 

31.12.2009 

272 217

 267 986 

Project Finance / Structured Operation 

421 318

 330 654 

Sovereign / Public Authorities 

154 371

 100 042 

Venture Capital Fund 

155 764

136 179 

Corporates 
Total 

35 586
1 039 256

 23 186 
 858 047 

3.1.2.  Exposure on loans and receivables and available-for-sale financial assets disbursed, 

by nature of instrument (in EUR’000) 

The  table  hereafter  analyses  the  Facility  exposure  disbursed  by  nature  of  investment 
instrument used. 

Senior Loans 

of  which  Global  Loans  and  Agency 
Agreements 

Subordinated Loans  

Equity 

Total 

31.12.2010 

31.12.2009 

761 882

 604 354 

233 437

82 546

194 828

 224 859 

 89 087 

 164 606 

1 039 256

 858 047 

79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.1.3.  Risk concentrations of the exposure on loans and receivables and available-for-sale 

financial assets disbursed (in EUR’000) 

The table below analyses the Facility exposure disbursed by sector. The operations which are 
first disbursed to a financial intermediary before being disbursed to the final beneficiary are 
reported under global loans. 

Global loans and agency agreements 

Airlines and aircraft manufacture 

Airports  and  air 
systems 
Basic material and mining 

traffic  management 

Drinking water, water treatment 

Electricity, coal and others 

Food chain 

Investment goods/consumer durables 

Marine transport and other 

Materials processing, construction 

Paper chain 

Roads and motorways 

Telecommunications 

Tertiary and other 

Total 

31.12.2010

31.12.2009 

233 437

224 858 

 729

30 062

 695 

- 

154 258

145 566 

17 074

2 998 

320 491

236 198 

1 491

3 751

6 779

 64

 734 

- 

7 243 

- 

2 603

2 422 

23 125

- 

26 621

26 911 

218 771

210 422 

1 039 256 

 858 047  

80 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2. 

Liquidity risk and funding management 

The  table  below  sets  out  the  Facility’s  assets  and  liabilities  by  relevant  maturity  groupings 
based on the remaining period to the contractual maturity date (in EUR’000). 

 At 31 December 2010 

ASSETS 

Cash and cash equivalents 

Derivative financial instruments 

Loans and receivables 

Available for sale financial assets 

receivable 

from 

Amounts 
contributors 
Other assets 

Total assets 

Up to 3 
months 

3 to 12 
months 

1 to 5 
years 

Over 5 
years  Undefined 

Total 

411 587 

- 

- 

 3 

- 

- 

 572 

 801 

7 431 

7 146  131 222  698 629 

- 

- 

- 

411 587 

1 376 

844 428 

- 

100 000 

2 822 

- 

- 

- 

-  171 637 

23 191 

194 828 

- 

- 

- 

- 

- 

100 000 

 350 

3 172 

521 840 

7 149  131 794  871 067 

23 541 

1 555 391 

LIABILITIES 
AND 
CONTRIBUTORS’ RESOURCES 
Liabilities 

Derivative financial instruments 

Deferred income 

Amounts owed to third parties 

- 

- 

298 415 

Other liabilities 

Total liabilities 

Contributors’ resources 

Member States Contribution called 

Retained earnings 

Fair value reserve 

Total Contributors’ resources 

Total  liabilities  and  Contributors’ 
resources 

 10 

1 300 

4 800 

- 

6 110 

- 

- 

- 

- 

- 

 92 

29 487 

29 579 

- 

 352 

- 

- 

298 415 

 940 

 169 

 419 

298 584 

 429 

1 300 

5 244 

29 487 

335 044 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

1 131 309 

1 131 309 

 64 468 

 64 468 

 10 113 

 14 457 

 24 570 

10 113 

1 210 234 

1 220 347 

298 584 

 429 

1 300 

15 358 

1 239 721 

1 555 391 

81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
At 31 December 2009 

Up to 3 
months 

3 to 12 
months 

1 to 5 
years 

Over 5 
years 

Undefined 

Total 

ASSETS 

Cash and cash equivalents 

Derivative financial instruments 

Loans and receivables 

Available for sale financial assets 

Amounts receivable from contributors 

Other assets 

Total assets 

LIABILITIES 
CONTRIBUTORS’ RESOURCES 
Liabilities 

AND 

Derivative financial instruments 

Deferred income 

Amount owed to third parties 

Other liabilities 

Total liabilities 

Contributors’ resources 

Member States Contribution called 

Retained earnings 

Fair value reserve 

Total Contributors’ resources 

Total  liabilities  and  Contributors’ 
resources 

330 057 

- 

- 

- 

2 454 

 736 

5 885 

3 795 

8 164 

5 100 

86 565 

593 612 

- 

- 

- 

330 057 

12 870 

693 441 

- 

87 310 

 490 

- 

- 

- 

- 

- 

- 

151 049 

13 557 

164 606 

- 

 435 

- 

- 

87 310 

 925 

428 475 

5 836 

92 450 

748 891 

13 557 

1 289 209 

 379 

 155 

 320 

4 668 

- 

- 

5 522 

24 317 

24 317 

- 

36 410 

- 

- 

 707 

 418 

- 

- 

- 

- 

177 440 

213 850 

 435 

- 

1 560 

37 496 

 573 

 320 

29 420 

177 440 

245 249 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

995 000 

995 000 

29 250 

29 250 

14 887 

4 823 

19 710 

14 887 

1 029 073 

1 043 960 

37 496 

573 

320 

44 307 

1 206 513 

1 289 209 

82 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.3.  Market risk 

3.3.1. 

Interest rate (in EUR’000) 

The  table  below  summarises  the  Facility’s  exposure  to  interest  rate  through  its  loans  and 
receivables. 

Fixed rate interest  

Floating rate interest 

Total 

31.12.2010 

31.12.2009 

412 428

432 000

 354 638  

 338 803  

844 428

 693 441  

83 

 
 
 
 
 
 
  
3.3.2.  Currency risk (or Foreign exchange risk) (in EUR’000) 

 At 31 December 2010 

ASSETS 

Cash and cash equivalents 

Derivative financial instruments 

Loans and receivables 

Available-for-sale financial assets 

Amounts receivable from contributors 

Other assets 

Total assets 

LIABILITIES  AND  CONTRIBUTORS’ 
RESOURCES 
Liabilities 

Derivative financial instruments 

Deferred income 

Amounts owed to third parties 

Other liabilities 

Total liabilities 

Contributors’ resources 

Member States Contribution called 

Retained earnings 

Fair value reserve 

Total Contributors’ resources 

liabilities 

and  Contributors’ 

Total 
resources 
Currency  position  as  at  31  December 
2010 
Currency  position  as  at  31  December 
2009 

EUR 

USD 

CAD 

ACP/OCT 
Currencies 

Total 

 378 570

 33 017

 332 399

- 331 023

 385 187

 403 417

-

-

-

- 

- 

 411 587

 1 376

 55 824 

 844 428

 40 184

 137 505

 12 444

 4 695 

 194 828

 100 000

 2 742

-

-

-

-

- 

 100 000

430 

 3 172

1 239 082

 242 916

 12 444

 60 949 

1 555 391

- 69 815

 75 925

 29 235

344

 298 415

577

-

1

 258 412

 76 270

1 131 309

 64 468

 24 570

1 220 347

-

-

-

-

1 478 759

 76 270

-

-

-

-

-

-

-

-

-

-

- 

- 

- 

362 

362 

 6 110

 29 579

 298 415

940

 335 044

- 

- 

- 

- 

1 131 309

 64 468

 24 570

1 220 347

362 

1 555 391

- 239 677

 166 646

 12 444

 60 587 

- 21 415

- 56 616

 7 782

 70 249 

-

-

84 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 At 31 December 2010 

COMMITMENTS 

EUR 

USD 

CAD 

ACP/OCT 
Currencies 

Total 

Un-disbursed loans and equity investments 

Guarantees drawn 

 858 279

 236 035

CONTINGENT LIABILITIES 

Guarantees undrawn 

-

 45 000

-

-

-

-

-

- 

1 094 314

 9 484 

 9 484

- 

 45 000

85 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4. 

SEGMENT INFORMATION 

The  primary  segment  of  the  Facility  is  business  operation  and  the  secondary  segment  is 
geographical. 

4.1. 

By business segment (in EUR’000) 

The activity of the Facility is divided into two main business segments on a worldwide basis: 

–  Banking  operations  –  incorporating  investments  in  projects  which  are  made  with  the 
purpose of supporting investments of private and commercially run public sector entities. 
The  main  investment  products  are  loans,  available-for-sale  equity  investments  and 
financial guarantees.  

–  Treasury  activities  –  including  investing  surplus  liquidity  and  managing  the  Facility 

foreign exchange risk. 

At 31 December 2010 

Treasury 

Banking 

Total 

Revenue from segments 

Expenses and charges from segments

 16 553

 63 629 

 80 182 

-3 883

-6 995 

-10 878 

Unallocated expenses 

Profit for the year 

Segment assets 

Unallocated assets 

Total assets 

Segment liabilities 

Unallocated liabilities 

Total liabilities 

-34 086 

35 218 

 421 043

1 034 348 

1 455 391 

 100 000 

1 555 391 

 6 689

 29 940 

 36 629 

 298 415 

335 044 

Other segment information 

Commitments 
liabilities 

and 

contingent 

-

1 148 798 

1 148 798 

86 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
At 31 December 2009 

Treasury 

Banking 

Total 

Revenue from segments 

Expenses and charges from segments

 10 904

 51 225 

 62 129 

- 2 975

- 44 352 

- 47 327 

Unallocated expenses 

Loss for the year 

Segment assets 

Unallocated assets 

Total assets 

Segment liabilities 

Unallocated liabilities 

Total liabilities 

- 36 410 

-21 608 

 343 417

 858 483 

1 201 900 

 87 309 

1 289 209 

 39 325

 25 336 

 64 661 

 180 588 

245 249 

Other segment information 

Commitments 
liabilities 

and 

contingent 

-

1 153 366 

1 153 366 

87 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4.2. 

By geographical segment (in EUR’000) 

The Facility’s activities are divided into five regions for internal management purposes. 

At 31 December 2010 

Caribbean and Pacific 

Central and Eastern Africa 

Regional Africa and ACP states 

Southern Africa and Indian ocean 

West Africa and Sahel 

Others (**) 

Total 

At 31 December 2009 

Caribbean and Pacific 

Central and Eastern Africa 

Regional Africa and ACP states 

Southern Africa and Indian ocean 

West Africa and Sahel 

Others (**) 

Total 

Revenues 
(*) 

Total 
assets 

Total 
liabilities 

Commitments

-2 306

164 771

 793 

62 554

15 848

330 557

20 692 

234 512

5 975

179 827

- 

526 596

32 157

204 279

4 005 

86 662

4 960

154 914

4 450 

238 474

-

521 043

305 104 

-

 56 634

1 555 391

335 044 

1 148 798

Revenues 
(*) 

Total 
assets 

Total 
liabilities 

Commitments

-22 796

102 363

1 173 

143 297

9 410

249 261

21 425 

371 286

3 260

153 006

- 

340 437

13 195

202 809

 524 

104 654

3 804

151 043

2 214 

193 692

-

430 727

219 913 

-

 6 873

1 289 209

245 249 

1 153 366

88 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(*)  Revenues  represent  the  net  profit  on  the  Facility’s  banking  activity  (i.e.  interest  and 
similar income, interest subsidies, net fee and commission income, impairment on loans and 
receivables and impairment on available-for-sale financial assets). 

(**)  Under  geographical  segment  “Others”  are  considered  the  amount  payable  to  or 
receivable  from  the  Member  States  or  the  European  Investment  Bank  and  the  Facility  cash 
and cash equivalents. 

5. 

NET INTEREST INCOME (IN EUR’000) 

The main components of interest and similar income are as follows: 

Cash and cash equivalent 

Loans and receivables 

Interest subsidies 

Total interest and similar income 

From 
01.01.2010 
to 
31.12.2010 

From 
01.01.2009 
to 
31.12.2009 

1 878

2 978 

50 299

45 359 

2 424

1 586 

54 601

49 923 

The main component of interest and similar expense is as follows: 

Derivative financial instruments 

Total interest and similar expense 

From 
01.01.2010 
to 
31.12.2010 

From 
01.01.2009 
to 
31.12.2009 

-2 591

-1 878 

-2 591

-1 878 

89 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6. 

NET FEE AND COMMISSION INCOME (IN EUR’000) 

The main components of fee and commission income are as follows: 

Fee and commission on loans and receivables 

Fee and commission on financial guarantees 

Total fee and commission income 

From 
01.01.2010 
to 31.12.2010 

From 
01.01.2009 
to 31.12.2009 

11 510 

 265 

1 709 

 276 

11 775 

1 985 

The main component of fee and commission expenses is as follows: 

Commission  paid 
available-for-sale portfolio 
Total fee and commission expenses 

to 

third  parties  with  regard 

to 

From 
01.01.2010 
to 31.12.2010 

From 
01.01.2009 
to 31.12.2009 

-372 

-372 

- 

- 

7. 

NET RESULT ON FINANCIAL OPERATIONS (IN EUR’000) 

The main components of net result on financial operations are as follows: 

Fair value change on derivatives 

Foreign exchange  

Dividend 
available-for-sale financial assets 

income  and  realised  gain  from 

Net result on financial operations 

From 
01.01.2010 
to 
31.12.2010 

From 
01.01.2009 
to 
31.12.2009 

-12 082

14 599 

-5 556

-6 673 

1 815

1 198 

-15 823

9 124 

90 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
8. 

GENERAL ADMINISTRATIVE EXPENSES (IN EUR’000) 

General administrative expenses represent the actual costs incurred by the EIB for managing 
the Facility less income generated from standard appraisal fees directly charged by the EIB to 
clients of the Facility. 

Actual cost incurred by the EIB 

Income  from  appraisal  fees  directly  charged  to 
clients of the Facility 

Net general administrative expenses 

From 
01.01.2010 
to 
31.12.2010 

From 
01.01.2009 
to 
31.12.2009 

-36 028 

-37 653

1 942 

1 243

-34 086 

-36 410

Following the entry in force of the revised Cotonou Partnership Agreement on the 1st of July 
2008, general administrative expenses are not covered anymore by the Member States.  

9. 

CASH AND CASH EQUIVALENTS (IN EUR’000) 

For the purposes of the cash flow statement, cash and cash equivalents comprise the following 
balances with less than three months maturity from the date of acquisition. 

The  cash  and  cash  equivalents  can  be  broken  down  between  the  funds  received  from  the 
Member  States  and  not  yet  disbursed  and  the  funds  from  the  Facility’s  operational  and 
financial activities. 

31.12.2010  31.12.2009 

33 128

120 807 

378 459

209 250 

411 587

330 057 

Member  states  contributions  received  and  not 
yet disbursed 
Funds 
from 
operational activities 

the  Facility’s 

financial  and 

Cash and cash equivalents 

91 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10. 

DERIVATIVE FINANCIAL INSTRUMENTS (IN EUR’000) 

The main components of derivative financial instruments are as follows: 

At 31 December 2010 

Cross currency swaps 

Cross currency interest rate swaps 

FX Forwards 

Fair Value 

Assets 

Liabilities 

Notional 
amount 

1 235

-945

47 526 

 141

-5 165

57 681 

 -

-

458 000 

Derivative financial instruments 

1 376

-6 110

At 31 December 2009 

Cross currency swaps 

Cross currency interest rate swaps 

FX Forwards 

Fair Values 

Assets 

Liabilities 

Notional 
amount 

8 542

2 041

2 287

-237 

87 720 

-5 285 

95 713 

290 000 

Derivative financial instruments 

12 870

-5 522 

92 

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
11. 

LOANS AND RECEIVABLES (IN EUR’000) 

The main components of loans and receivable are as follows: 

Nominal as at 1 January 2010 
Disbursement 

Repayments 

Interest capitalised 

FX Difference 

Nominal as at 31 December 2010 

Global 
loans (*) 
230 989

Senior 
loans 
406 799 

Subordinated 
loans 

145 482

Total 
783 270

39 596

171 009 

1 575

212 180

-33 573

-46 053 

-40 098

-119 724

-

- 

13 239

13 239

9 488

10 567 

3 712

23 767

246 500

542 322 

123 910

912 732

Impairment as at 1 January 2010 

Impairment recorded in income statement during
the year 
Reversal of impairment 

FX Difference 

-8 371

-30 217 

-59 556

-98 144

-6 522

- 

-582

-7 104

 266

13 843 

18 423

32 532

-379

-1 682 

-2 308

-4 369

Impairment as at 31 December 2010 

-15 006

-18 056 

-44 023

-77 085

Amortised Cost 

Accrued interest 

-1 727

-2 047 

- 118

-3 892

3 670

6 226 

2 777

12 673

Loans and receivables as at 31 December 2010

233 437

528 445 

82 546

844 428

 (*) including agency agreements 

93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nominal as at 1 January 2009 

Disbursement 

Repayments 

Interest capitalised 

FX Difference 

Global 
loans (*) 

Senior 
loans 

Subordinated 
loans 

Total 

205 430

334 397

153 109 

692 936

67 275

91 125

158 400

-37 035

-14 361

-9 698 

-61 094

-

553

4 336 

4 889

-4 681

-4 915

-2 265 

-11 861

Nominal as at 31 December 2009 

230 989

406 799

145 482 

783 270

Impairment as at 1 January 2009 

Impairment  recorded  in  income  statement 
during the year 

FX Difference 

-2 996

-19 749

-31 947 

-54 692

-5 375

-11 018

-27 957 

-44 350

-

 550

348 

 898

Impairment as at 31 December 2009 

-8 371

-30 217

-59 556 

-98 144

Amortised Cost 

Accrued interest 

Loans  and  receivables  as  at  31 
December 2009 
 (*) including agency agreements 

-1 355

-1 801

-1 628 

-4 784

3 596

4 714

4 789 

13 099

224 859

379 495

89 087 

693 441

94 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12. 

AVAILABLE-FOR-SALE FINANCIAL ASSETS 

The main components of available-for-sale equity financial assets are as follows: 

Cost as at 1 January 2010 

Disbursement 

Repayments 

FX Difference 

Cost as at 31 December 2010 

Unrealised  gains  and  losses  as  at  1  January 
2010 
Net change in unrealised gains and losses 

FX Difference 

Unrealised  gains  and 
December 2010 

losses  as  at  31 

Impairment as at 1 January 2010 

recorded 

Impairment 
during the year 
Impairment as at 31 December 2010 

in 

income  statement 

Venture 
Capital 
Fund 

Direct 
Equity 
Investment 

Total 

116 652

30 462 

147 114

48 040

2 912 

50 952

-22 414

- 

-22 414

 654

-24 

 630

142 932

33 350 

176 282

18 138

-644 

17 494

-6 803

11 663 

4 860

-

-92 

-92

11 335

10 927 

22 262

-2

-

-2

- 

-2

-3 714 

-3 714

-3 714 

-3 716

Available-for-sale  financial  assets  as  at  31 
December 2010 

154 265

40 563 

194 828

95 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost as at 1 January 2009 

Disbursement 

Repayments 

FX Difference 

Cost as at 31 December 2009 

Unrealised  gains  and  losses  as  at  1  January 
2009 
Net change in unrealised gains and losses 

Realised FX Difference 

Unrealised  gains  and 
December 2009 

losses  as  at  31 

Impairment as at 1 January 2009 

Impairement  recorded 
during the year 
Impairment as at 31 December 2009 

in 

income  statement 

Venture 
Capital 
Fund 

Direct 
Equity 
Investment 

Total 

89 920

26 195 

116 115

36 624

3 682 

40 306

-7 497

-2 395

- 

-7 497

585 

-1 810

116 652

30 462 

147 114

20 190

-2 052

-

18 138

-

-2

-2

-7159 

13 031

6 640 

4 588

-125 

-644 

-125

17 494

- 

- 

- 

-

-2

-2

Available-for-sale  financial  assets  as  at  31 
December 2009 

134 788

29 818 

164 606

96 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The split of the available-for-sale financial assets between quoted and unquoted instruments 
was as follows: 

Quoted instruments 

Unquoted instruments 

Total 

Fair Value as at 
31.12.2010 

Fair Value as at 
31.12.2009 

23 190

171 638

13 557 

151 049 

194 828

164 606 

13. 

AMOUNTS RECEIVABLE FROM CONTRIBUTORS (IN EUR’000) 

The main components of amounts receivable from contributors are as follows: 

Contribution called but not paid 

Total amount receivable from contributors 

14. 

OTHER ASSETS (IN EUR’000) 

The main components of other assets are as follows: 

Amount receivable from EIB 

Financial guarantees 

Total other assets 

31.12.2010  31.12.2009 

100 000

87 310 

100 000

87 310 

31.12.2010  31.12.2009 

2 743

 429

490 

435 

3 172

925 

97 

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
15. 

DEFERRED INCOME (IN EUR’000) 

The main components of deferred income are as follows: 

Deferred interest subsidies 

Deferred commissions on loans and receivables 

Total deferred income 

31.12.2010  31.12.2009 

29 073

23 888 

 506

 429 

29 579

24 317 

16. 

AMOUNTS OWED TO THIRD PARTIES (IN EUR’000) 

The main components of amounts owed to third parties are as follows: 

Net general administrative expenses payable to 
EIB 
Interest  subsidies  not  yet  disbursed  owed  to 
Member States 

Total amounts owed to third parties 

31.12.2010  31.12.2009 

34 086

36 410 

264 329

177 440 

298 415

213 850 

17. 

OTHER LIABILITIES (IN EUR’000) 

The main components of other liabilities are as follows: 

Financial guarantees 

Other 

Total amount of other liabilities 

31.12.2010  31.12.2009 

 351

 589

 435 

1 125 

 940

1 560 

98 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
18. 

MEMBER STATES CONTRIBUTION CALLED (IN EUR’000) 

Member States 

Contribution 
to the 
Facility 

Contribution 
to interest 
subsidies 

Total 
contributed 

Called 
and not 
paid (*) 

Austria 

Belgium 

Denmark 

Finland 

France 

Germany 

Greece 

Ireland 

Italy 

Luxembourg 

Netherlands 

Portugal 

Spain 

Sweden 

United Kingdom 

Total as at 31 December 2010 

Total as at 31 December 2009 

29 979

44 347

24 210

16 743

8 843

38 822 

2 650

13 081

57 428 

3 920

7 141

4 939

31 351 

2 140

21 682 

1 480

274 909

81 086

355 995 

24 300

264 275

77 949

342 224 

23 360

14 142

7 014

4 171

2 069

18 313 

1 250

9 083 

 620

141 866

41 845

183 711 

12 540

3 281

59 054

10 974

66 068

30 884

 968

4 249 

 290

17 419

76 473 

5 220

3 237

14 211 

 970

19 488

85 556 

5 840

9 110

39 994 

2 730

143 563

42 345

185 908 

12 690

1 131 309

 333 691

1 465 000 

 100 000

995 000

230 000

1 225 000 

87 310

(*) On 17.11.2010, the Council fixed the amount of financial contributions to be paid by each 
Member State by 21.01.2011. 

During the year 2010, an amount of EUR ‘000 6 309 of unused subsidies has been allocated 
to contribution to the Facility.  

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
19. 

CONTINGENT LIABILITIES AND COMMITMENTS (IN EUR’000) 

Commitments 

Undisbursed loans 

Undisbursed  commitment  in  respect  of  available-for-
sale financial assets 
Guarantees drawn 

Contingent liabilities 

Guarantees undrawn 

Total 

31.12.2010  31.12.2009 

808 865 

784 612

285 449 

251 954

9 484 

11 800

45 000 

105 000

1 148 798 

1 153 366

20. 

SUBSEQUENT EVENTS 

There  have  been  no  material  post  balance  sheet  events  which  could  require  disclosure  or 
adjustment to the 31 December 2010 financial statements. 

100 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX  TO  PART 

(REPORT  ON  THE  FINANCIAL 
IMPLEMENTATION ): SITUATION BY COUNTRY AND BY INSTRUMENT 

I  –  CHAPTER  2 

101 

 
 
Notes to the tables : 

•  The figure "0.00" indicates that the corresponding amount is between EUR –4999 

and EUR 4999. Where no figure is given, the amount is zero. 
Countries with a nil balance in all columns are not listed in the tables. 

•  The heading "All ACP/OCT countries" refers to projects which cover a number of 

countries but are not financed by regional cooperation. 

•  The heading "Financial and administrative expenses" represents projects financed 

by EDF interest or the envelope covering administrative expenditure. 

102 

 
 
 
Table 3.1.1
Overall situation by country (EUR million)

8th EDF

NIP

Total indicative programmes

Non PIN

Cotonou

TOTAL

Lomé

cumulative 2010

Decisions % du NIP Payments % du NIP Decisions % du NIP Payments

% du NIP Decisions Decisions Assigned funds Payments

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

83.61
112.11
31.87
173.79
13.06
103.54
29.76
55.18
147.23
10.46
11.30
20.81
16.47
3.63
0.08
146.54
37.39
17.49
122.38
41.89
108.46
55.54
71.22
51.00

161.55
189.21
201.02
59.18
30.07
176.68
50.18
114.06

94.69
8.52
100.78
5.46
64.60
50.00

23.48
202.05

83.61
112.11
31.87
173.79
13.06
103.54
29.76
55.18
147.23
10.46
11.30
20.81
16.47
3.63
0.08
146.54
37.39
17.49
122.38
41.89
108.14
55.54
71.22
51.00

161.55
189.21
201.02
59.18
30.07
176.68
50.18
114.01

94.69
8.52
100.78
5.46
64.60
50.00

23.48
202.05

196.75
137.01
86.63
3 416.75

196.75
137.01
86.63
3 416.38

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

71.09
111.99
31.27
169.09
13.06
102.40
28.68
54.75
142.34
10.46
9.57
19.29
15.68
3.17
0.08
137.25
37.10
16.10
120.11
40.85
89.23
53.18
62.96
48.22

161.05
183.46
198.17
57.42
30.07
166.87
49.07
111.01

94.37
8.52
94.85
5.46
61.69
48.42

22.78
187.59

193.50
135.84
86.63
3 284.71

85%

100%

98%

97%

100%

99%

96%

99%

97%

100%

85%

93%

95%

87%

100%

94%

99%

92%

98%

98%

82%

96%

88%

95%

100%

97%

99%

97%

100%

94%

98%

97%

100%

100%

94%

100%

95%

97%

97%

93%

98%

99%

100%

96%

133%

153%

107%

159%

513%

220%

187%

154%

146%

154%

132%

236%

167%

122%

21805%

231%

207%

178%

178%

111%

119%

288%

263%

131%

170%

139%

145%

227%

147%

226%

146%

135%

186%

143%

242%

132%

155%

100%

258%

237%

214%

314%

122%

190%

26.35
59.49
1.40
104.07
48.72
124.73
25.99
29.61
68.57
4.45
3.63
27.15
11.00
0.79
17.93
170.88
38.33
13.53
95.62
5.07
20.74
102.86
116.23
15.87
24.08
108.09
72.43
89.77
75.23
3.39
221.18
22.89
39.86
5.00
81.39
3.71
136.30
1.77
35.79
0.00
124.27
24.53
277.34
9.71
223.23
283.53
18.69
3 015.20

32%

53%

4%

60%

373%

120%

87%

54%

47%

42%

32%

130%

67%

22%

21705%

117%

103%

77%

78%

12%

19%

185%

163%

31%

67%

38%

45%

127%

11%

125%

46%

35%

86%

43%

135%

32%

55%

0%

104%

137%

113%

207%

22%

88%

33.88
117.83

0.04
35.00

40.00
35.00

55.00
35.00

45.00

142.03

55.57

4.00

598.36

111.38
171.65
67.96
394.80
66.93
228.27
55.76
84.79
214.64
16.13
14.93
49.11
27.47
4.42
18.01
339.01
112.30
31.05
258.00
81.34
129.50
160.08
187.45
66.87
19.93
329.60
297.67
290.79
179.41
44.29
540.47
73.07
209.44
5.00
176.08
12.23
243.57
7.23
100.39
50.00
124.27
64.47
479.39
10.00
420.23
430.68
105.32
7 105.39

104.52
171.52
66.98
393.19
66.91
227.71
55.43
84.54
212.34
16.12
14.26
48.06
26.68
4.09
18.01
334.97
111.39
30.96
256.15
80.54
117.97
158.69
183.90
66.25
19.90
329.26
289.44
289.21
135.95
44.29
535.86
72.29
197.56
5.00
175.99
12.23
240.08
7.23
100.13
49.10
124.27
57.36
475.90
9.71
419.93
429.37
105.32
6 976.53

97.44
171.47
64.96
390.50
61.78
227.14
54.67
84.36
210.91
14.91
13.20
46.44
26.68
3.96
18.01
308.18
101.07
29.63
253.92
80.12
109.97
156.03
179.19
64.09
24.08
324.14
281.09
287.94
133.93
33.46
530.08
71.96
191.04
5.00
175.76
12.23
231.15
7.23
97.48
48.42
124.27
49.84
464.94
9.71
416.73
419.37
105.32
6 813.81

111.38
171.65
34.08
276.97
66.93
228.27
55.76
84.79
214.64
16.13
14.93
49.11
27.47
4.42
18.01
338.97
77.30
31.05
218.00
46.34
129.50
160.08
187.45
66.87
19.93
274.60
262.67
290.79
134.41
44.29
398.44
73.07
153.87
5.00
176.08
12.23
243.57
7.23
100.39
50.00
124.27
60.47
479.39
10.00
420.23
430.68
105.32
6 507.03

103 

 
 
 
 
 
 
Table 3.1.1. (continued)
Overall situation by country (EUR million)

8th EDF

NIP

Total indicative programmes

Non PIN

Cotonou

TOTAL

Lomé

cumulative 2010

Decisions % du NIP Payments % du NIP Decisions % du NIP Payments

% du NIP Decisions Decisions Assigned funds Payments

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total Pacific

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

0.65
2.20
4.47
10.36
6.47
95.11
0.57
30.32
64.25
53.08
2.72
1.31
1.68
20.06
6.60
299.85
16.91
9.24
43.85
13.86
5.03
1.90
10.23
14.07
115.09
42.89
77.19
164.58
12.52
728.59
10.83
33.12
59.89
204.93
1 334.53

0.65
2.20
4.47
10.36
6.47
94.48
0.57
30.32
64.25
53.08
2.72
1.31
1.68
20.06
6.60
299.22
16.91
9.24
43.85
13.86
5.03
1.90
10.23
14.07
115.09
42.89
77.19
164.58
12.52
728.59
10.83
33.12
58.13
204.93
1 332.78

* Total ACP

5 166.23
0.80

5 163.46
0.80

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

* Total British OCT

* Total Dutch OCT

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects

* Total French OCT

EDF PTU REGIONAL Projects
* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

1.67
0.06

1.67
0.06

2.53
0.40
3.66
4.06
10.10
0.85
7.49
3.47
1.47
23.37
5.27
1.00
1.64
7.91
37.87
5 204.10

2.53
0.40
3.66
4.06
10.10
0.85
7.49
3.47
1.47
23.37
5.27
1.00
1.64
7.91
37.87
5 201.33

100%

100%

100%

100%

100%

99%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

97%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

0.50
2.20
3.51
10.36
6.24
94.07
0.48
28.61
63.14
52.65
2.72
1.26
1.62
19.19
6.60
293.16
16.91
9.01
39.45
13.52
5.03
1.90
10.23
14.07
110.12
40.16
76.78
153.66
11.45
645.98
10.23
32.73
57.23
193.25
1 221.46

4 909.45
0.80

1.60
0.06

2.45
0.40
3.66
4.06
10.10
0.85
7.45
3.47
1.45
23.32
4.92
0.46
0.07
5.44
35.26
4 944.72

76%

100%

79%

100%

97%

99%

85%

94%

98%

99%

100%

96%

96%

96%

100%

98%

100%

98%

90%

98%

100%

100%

100%

100%

96%

94%

99%

93%

91%

89%

94%

99%

96%

94%

92%

95%

100%

96%

100%

97%

100%

100%

100%

100%

100%

99%

100%

99%

100%

93%

45%

4%

69%

93%

95%

0.65
2.20
7.18
19.06
38.34
134.91
3.46
55.12
79.05
141.37
6.72
50.00
34.69
20.26
14.38
607.39
19.32
10.02
55.02
90.69
5.50
2.40
15.77
19.10
217.83
67.57
77.19
169.88
23.46
728.59
10.83
33.12
74.53
264.51
1 449.67
37.24
1 147.16
9 966.32
0.80
0.51
1.67
0.06
3.00
6.04
0.40
3.66
4.06
13.39
2.03
10.31
3.47
1.47
30.67
5.27
1.00
1.64
7.91
48.68
10 015.01

104 

100%

100%

161%

184%

593%

142%

606%

182%

123%

266%

247%

3808%

2067%

101%

218%

203%

114%

108%

125%

654%

109%

126%

154%

136%

189%

158%

100%

103%

187%

100%

100%

100%

124%

129%

109%

193%

100%

100%

100%

239%

100%

100%

100%

133%

240%

138%

100%

100%

131%

100%

100%

100%

100%

129%

192%

2.71
7.54
31.87
32.38
2.89
24.01
14.80
86.43
4.00
42.76
28.58
0.20
4.78
282.95
2.41
0.78
11.17
76.82
0.38
0.35
5.54
5.03
102.49
16.29

5.00
7.07

16.40
59.57
104.33

1 154.62
4 659.59

0.51

3.00
3.51

3.29
1.18
2.75

7.23

10.74
4 670.34

0%

0%

61%

73%

493%

34%

506%

79%

23%

163%

147%

3256%

1703%

1%

72%

94%

14%

8%

25%

554%

8%

19%

54%

36%

89%

38%

0%

3%

56%

0%

0%

0%

27%

29%

8%

90%

0%

0%

0%

139%

0%

0%

0%

33%

140%

37%

0%

0%

31%

0%

0%

0%

0%

28%

90%

0.65
2.20
7.18
19.19
38.34
134.91
3.46
55.12
79.05
168.22
6.72
50.00
34.69
20.26
14.38
634.37
19.32
10.02
105.02
90.69
5.50
2.40
21.04
22.53
276.53
67.57
77.19
169.88
23.46
728.59
10.83
33.12
74.53
264.51
1 449.67
37.24
1 147.16
10 650.35
0.80
0.51
1.67
0.06
3.00
6.04
0.40
3.66
4.06
13.39
2.03
10.31
3.47
1.47
30.67
5.27
1.00
1.64
7.91
48.68
10 699.04

0.13

26.85

26.98

50.00

5.27
3.43
58.70

684.03

684.03

0.62
2.20
6.69
19.19
38.12
134.69
3.46
54.34
78.73
166.15
6.72
49.88
34.11
19.42
14.38
628.70
19.32
9.81
100.89
90.34
5.49
2.40
21.00
22.53
271.79
65.57
76.85
168.02
22.49
692.04
10.40
32.87
74.07
259.33
1 401.63
36.36
1 146.44
10 461.46
0.80
0.51
1.65
0.06
3.00
6.02
0.40
3.66
4.06
13.39
2.03
10.24
3.47
1.45
30.59
4.92
0.46
0.12
5.49
46.16
10 507.61

0
2.20
6.22
18.03
38.11
126.45
3.38
52.62
77.94
165.93
6.72
44.02
30.20
19.39
11.38
603.09
19.32
9.79
91.35
90.34
5.41
2.25
20.99
22.53
261.99
56.45
76.78
158.66
18.52
645.98
10.23
32.73
73.63
252.82
1 325.79
34.87
1 154.62
10 194.17
0.80
0.51
1.60
0.06
3.00
5.97
0.40
3.66
4.06
13.39
2.03
10.20
3.47
1.45
30.54
4.92
0.46
0.07
5.44
46.01
10 240.18

 
 
 
 
 
Table 3.1.2
Situation by instrument and by country (EUR million)

8th EDF

annual 2010

NIP

Total indicative programmes

Decisions % du NIP Payments

Lomé

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

(0.00)
(0.03)
(0.37)

(0.42)

(1.69)
(0.04)

(1.49)

(2.00)
(0.02)
(0.74)
(2.24)
(0.01)

(0.75)

(0.40)

(1.61)

(0.08)

(0.21)

83.61
112.11
31.87
173.79
13.06
103.54
29.76
55.18
147.23
10.46
11.30
20.81
16.47
3.63
0.08
146.54
37.39
17.49
122.38
41.89
108.46
55.54
71.22
51.00

161.55
189.21
201.02
59.18
30.07
176.68
50.18
114.06

94.69
8.52
100.78
5.46
64.60
50.00

23.48
202.05

196.75
137.01
86.63
3 416.75

(0.21)
(0.54)

(12.85)

0%

0%

0%

0%

0%

0%

-1%

0%

-1%

0%

0%

0%

-9%

0%

0%

0%

0%

0%

-2%

0%

-1%

-4%

0%

0%

0%

0%

0%

0%

0%

0%

0%

-1%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

1.04

(0.03)
1.20

0.28
0.03

0.61

% du 
NIP Decisions
(0.07)

1%

0%

0%

1%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

Non PIN

% du 
NIP

Payment
s

0.04

Cotonou

TOTAL

0%

% du 
NIP Decisions Decisions
(0.07)
(0.00)
(0.03)
(0.50)

(0.13)

0%

0%

0%

Assigned 
funds

Payments

(0.12)

1.08

(1.73)

-13%

0%

0%

0%

0%

0%

0%

(0.26)

-1%

(0.31)

-2%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

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%

0%

0%

0%

0%

4%

1%

0.21

(0.03)

(0.01)

0.44

33.54

(0.19)
3.17
35.12

0.00

0.03

0.00
(0.31)

(0.49)
(0.72)
(0.02)
(0.00)
0.05
(0.20)
(1.05)

0.02
(0.19)
(0.43)
(0.01)

(1.04)
0.57
(0.07)
(1.51)
(0.26)
(1.14)
(0.88)
(0.54)
(0.09)

(0.51)
(1.49)
(0.45)
0.44

(3.34)
(0.61)
(3.69)

(0.42)

(1.69)
(0.04)

(0.26)
(1.49)

(2.00)
(0.02)
(0.74)
(2.24)
(0.01)

(0.75)

(0.40)
0.00

(1.61)

(0.08)

(0.09)

(0.21)

0.03

(0.21)
(0.54)
0.00
(13.29)

(0.13)
(0.75)
12.31
0.03
(0.30)

0.11
(0.66)
0.41
(6.83)

(0.13)

0.53
2.07
(1.73)
0.28
0.03

0.61

1.09
(0.31)

0.05

0.40
5.44
(0.02)
3.46
0.57
0.33
(0.47)

(0.26)
(0.01)
(0.16)
(0.18)
(0.06)
0.81

2.73
0.30
2.46

(2.95)

4.65
1.82
33.54
0.31
(0.00)

1.65
1.59
3.17
62.83

1.09

10%

0%

0%

1%

0%

0%

0%

0%

0%

0%

0%

-1%

0%

-1%

0%

0%

0%

0%

0%

2%

1%

1%

0%

0%

-3%

0%

7%

4%

-1%

0%

1%

1%

0%

0%

0.05

0.20
(0.01)
(0.02)
0.38
(0.03)
0.33
(0.44)
0.04
(0.26)

(0.16)
(0.06)
(0.06)
0.00

2.73
0.30
1.05

(2.95)

4.65
1.82

(0.14)
(0.00)

1.65
1.78

15.04

105 

 
 
 
 
 
Table 3.1.2 (continued)
Overall situation by country (EUR million)

8th EDF

annual 2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

* Total Dutch OCT

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects
EDF PTU REGIONAL Projects

* Total French OCT

* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

NIP

Total indicative programmes

Non PIN

Cotonou

TOTAL

Lomé

Decisions % du NIP Payments

% du 
NIP Decisions

% du 
NIP

Payment
s

% du 
NIP Decisions Decisions

Assigned 
funds

Payments

0.65
2.20
4.47
10.36
6.47
95.11
0.57
30.32
64.25
53.08
2.72
1.31
1.68
20.06
6.60
299.85
16.91
9.24
43.85
13.86
5.03
1.90
10.23
14.07
115.09
42.89
77.19
164.58
12.52
728.59
10.83
33.12
59.89
204.93
1 334.53

5 166.23
0.80

1.67
0.06

2.53
0.40
3.66
4.06
10.10
0.85
7.49
3.47
1.47
23.37
5.27
1.00
1.64
7.91
37.87
5 204.10

(0.63)
(0.00)

(0.19)

(0.43)
(1.30)
(2.56)

(0.08)

(0.08)
(1.99)
(0.24)
(0.21)
(0.14)
(12.52)

(0.85)
(4.13)
(0.15)
(20.24)

(35.72)

0%

0%

0%

0%

0%

-1%

0%

0%

0%

0%

0%

0%

0%

-2%

-20%

-1%

0%

-1%

0%

0%

0%

0%

0%

0%

0%

-5%

0%

0%

-1%

-2%

0%

-3%

-7%

0%

-2%

-1%

0%

0%

0%

0%

0%

(0.83)
(0.01)
1.11

1.87

2.51
(0.71)
3.95

(0.15)
0.11

(0.04)
(0.17)
0.29
6.31
(0.07)
52.58
(0.02)
(0.00)
(0.18)
1.01
59.75

78.70

(0.52)
(0.52)

-14%

-13%

(0.24)
(0.24)

0%

0%

0%

0%

0%

0%

-3%

0%

0%

-2%

-2%

-1%

(0.01)
(0.01)
0.32

0.07
0.39
0.13
78.83

(0.15)

(0.15)
(0.67)
(36.39)

0%

0%

0%

0%

0%

-1%

-1%

4%

0%

4%

0%

0%

0%

12%

-11%

1%

0%

-2%

0%

0%

0%

0%

0%

0%

0%

0%

0%

4%

-1%

7%

0%

0%

0%

0%

4%

2%

0%

0%

0%

0%

0%

-7%

-6%

0%

0%

0%

0%

-1%

0%

6%

0%

4%

5%

0%

2%

106 

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0.00

0.00

0.00

0.00

(7.65)
(7.95)

-
-
(7.95)

0%

0%

0%

0%

0%

0%

64%

2%

0%

0%

0%

0.37
0.66

7.96

606%

0%

0%

0%

3%

0%

0%

2%

0%

0%

0%

0%

0%

1%

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

1%

0%

0%

0%

0%

0%

0%

0%

0%

0%

1%

0%

0%

0%

0%

0%

0%

0%

0%

1%

8.99

0.74

0.74

14.22
59.07

0.09

0.09

0.09
59.16

(0.63)
(0.00)

(0.16)

(0.72)
0.05
0.01

(0.83)
0.36
1.77

(0.90)

(1.09)

0.15

1.87

(0.90)

0.00

0.00

(1.03)

(0.43)
(1.30)
(3.45)

(0.08)
0.00

(0.08)
(1.99)
(0.24)
(0.21)
(0.14)
(12.52)

(0.85)
(4.13)
(0.15)
(20.24)

(7.65)
(44.70)

7.96

2.51
(0.71)
12.94
0.00
(0.15)
7.93

7.78
(0.17)
0.29
6.31
(0.07)
52.58
(0.02)
(0.00)
(0.18)
1.01
59.75
0.06
14.22
157.59

(0.86)
(1.30)
(2.83)
0.00
(0.24)
2.42

(0.01)
0.00
2.18
(0.90)
(0.07)
3.50
(0.32)
25.68
0.01
(0.39)
(0.66)
(1.64)
25.23
(0.08)
(8.37)
9.29

(0.52)
(0.52)

(0.50)
(0.50)

(0.24)
(0.24)

(0.15)

(0.15)
(0.67)
(45.37)

-
-
(1.03)

0.02

0.09

(0.01)
0.01
(0.46)

0.12
(0.34)
(0.82)
8.47

(0.01)
0.08
0.32

0.07
0.39
0.22
157.81

 
 
 
 
 
Table 3.1.3
Situation by instrument and by country (EUR million)

8th EDF

NIP

Decisions cumulative 2010

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe
* Total Africa

Grants
83.61
112.11
31.87
173.79
13.06
103.54
29.76
55.18
147.23
10.46
11.30
20.81
16.47
3.63
0.08
146.54
37.39
17.49
122.38
41.89
108.14
55.54
71.22
51.00

161.55
189.21
201.02
59.18
30.07
176.68
50.18
114.01

94.69
8.52
100.78
5.46
64.60
50.00

23.48
202.05

196.75
137.01
86.63
3 416.38

Lomé

NON NIP

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted 
poor 

11.18

16.60

2.10

2.58

0.33
8.09
1.10

3.92
12.23
5.24
17.36

4.12

8.43

25.00

3.63
21.69
2.00

8.37
6.67

19.93

0.22

1.11

3.50

0.10

0.40
0.89
0.71

1.91

9.55
1.79

2.68

4.23

1.71
1.39
4.66

0.28

19.22

1.60
3.64

65.50

65.96

108.72

5.76

1.03

0.11

13.92

63.32
4.77

15.55

66.00
32.85

17.05

35.86

45.81
10.71
5.70
25.02
1.99
85.31
4.23

5.00

45.94
1.77

28.56
102.14

92.03
102.56
3.25
815.10

1.56
19.63
17.41
0.66
6.31

4.95

0.79

5.37

4.49

0.37

82.51
51.05

20.81
11.55

0.45

19.00

0.15

0.20
0.14

25.99

39.58

0.46

5.39

105.05

34.81
10.00
35.57

15.31
519.20

96.76
0.13
98.38

107 

52.76

87.60
9.25
43.99
17.98
22.90
50.98

4.69
9.00

112.60
6.60
9.07
78.57
1.41
21.36
21.70
17.00
14.77

44.73
49.80
79.41
26.92

131.21

39.44

55.40
3.71
52.68

30.40

136.89

94.27
90.70

1 417.80

-

Total NON-
NIP

Interest

Total

A Envelope B Envelope

Total

Total state

Cotonou

27.78
59.54
2.21
103.18
53.88
124.73
25.99
29.61
67.41
5.66
3.63
28.30
11.00
0.79
17.93
192.43
39.91
13.57
95.62
4.45
21.36
104.54
116.23
15.87
19.93
113.05
73.46
89.77
75.23
14.22
221.76
22.89
39.86
5.00
81.39
3.71
142.79
1.77
35.79

124.27
36.99
277.34
10.00
223.48
293.66
18.69
3 090.65

111.38
171.65
34.08
276.97
66.93
228.27
55.76
84.79
214.64
16.13
14.93
49.11
27.47
4.42
18.01
338.97
77.30
31.05
218.00
46.34
129.50
160.08
187.45
66.87
19.93
274.60
262.67
290.79
134.41
44.29
398.44
73.07
153.87
5.00
176.08
12.23
243.57
7.23
100.39
50.00
124.27
60.47
479.39
10.00
420.23
430.68
105.32
- 6 507.03

3.88
117.83

30.00

33.88
117.83

0.04

35.00

55.00
35.00

35.00

40.00

0.04
35.00

40.00
35.00

55.00
35.00

45.00

45.00

142.03

142.03

0.99

54.58

55.57

4.00

4.00

393.78

204.58

598.36

111.38
171.65
67.96
394.80
66.93
228.27
55.76
84.79
214.64
16.13
14.93
49.11
27.47
4.42
18.01
339.01
112.30
31.05
258.00
81.34
129.50
160.08
187.45
66.87
19.93
329.60
297.67
290.79
179.41
44.29
540.47
73.07
209.44
5.00
176.08
12.23
243.57
7.23
100.39
50.00
124.27
64.47
479.39
10.00
420.23
430.68
105.32
7 105.39

 
 
 
 
 
Table 3.1.3 (continued)
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Decisions cumulative 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Grants

Risk capital Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted 
poor 

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total

Total state

Cotonou

* Total Caribbean

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

0.65
2.20
4.47
10.36
6.47
94.48
0.57
30.32
64.25
53.08
2.72
1.31
1.68
20.06
6.60
299.22
16.91
9.24
43.85
13.86
5.03
1.90
10.23
14.07
115.09
42.89
77.19
164.58
12.52
728.59
10.83
33.12
58.13
204.93
* Total regional cooperation ACP 1 332.78

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Pacific

Administrative and financial expenditure
All ACP countries

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total ACP 5 163.46
0.80

* Total British OCT

* Total Dutch OCT

* Total French OCT

1.67
0.06

2.53
0.40
3.66
4.06
10.10
0.85
7.49
3.47
1.47
23.37

EDF PTF Regional Projects
EDF PTN Regional Projects
EDF PTU Regional Projects

* Total regional cooperation OCT
* Total OCT

5.27
1.00
1.64
7.91
37.87
* Total ACP + OCT 5 201.33

2.71

8.85

0.17

0.17
0.41

0.08

0.14

0.64

-

-

0.34

12.50

10.69
11.70
43.00

29.10
0.08
2.89

3.10
11.34

47.85
32.72

127.08

12.84

65.39

0.28
0.74
74.64
0.47
0.00
0.81
0.03
76.98

0.48

9.88
2.18

1.59

0.48

13.64

-

-

8.70
2.78
30.98

1.61

27.54
4.00

7.00
82.61
2.00
0.50

0.50
3.00
5.00
11.00
24.68

5.30
10.94

16.40
57.86
115.19

2.71
8.70
31.87
40.43
2.89
24.80
14.80
88.29
4.00
48.69
33.01
0.20
7.78
308.18
2.41
0.78
11.17
76.82
0.47
0.50
5.54
5.03
102.74
24.68

5.30
10.94

16.40
59.57
116.90

69.48
136.25

108.72

12.81
1 036.71

723.26

111.70

1 496.83

1 060.00
1 060.00

1 147.16
4 765.62

-

-

-

3.00
3.00

-

-

3.00

1.18

2.49

-

3.00

1.18

2.49

-

-

-

0.51

3.00
3.51

3.29
1.18
2.83

-

7.30

6.41

0.84
0.28
0.20
0.78
20.08

-

1.71
1.71

4.87
92.16

0.51

0.51

0.29

0.33

0.63

-

-

0.65
2.20
7.18
19.06
38.34
134.91
3.46
55.12
79.05
141.37
6.72
50.00
34.69
20.26
14.38
607.39
19.32
10.02
55.02
90.69
5.50
2.40
15.77
19.10
217.83
67.57
77.19
169.88
23.46
728.59
10.83
33.12
74.53
264.51
1 449.67
37.24
1 147.16
37.24 9 966.32
0.80
0.51
1.67
0.06
3.00
6.04
0.40
3.66
4.06
13.39
2.03
10.31
3.47
1.47
30.67

37.24

-

-

0.13

0.13

26.85

26.85

26.98

-

-

50.00

50.00

5.27
3.43
8.70

5.27
3.43
58.70

50.00

429.45

254.58

684.03

-

-

-

-

-

0.65
2.20
7.18
19.19
38.34
134.91
3.46
55.12
79.05
168.22
6.72
50.00
34.69
20.26
14.38
607.39
19.32
10.02
105.02
90.69
5.50
2.40
21.04
22.53
276.53
67.57
77.19
169.88
23.46
728.59
10.83
33.12
74.53
264.51
1 449.67
37.24
1 147.16
10 623.38
0.80
0.51
1.67
0.06
3.00
6.04
0.40
3.66
4.06
13.39
2.03
10.31
3.47
1.47
30.67

5.27
1.00
1.64
7.91
48.68
10 672.06

1.14
93.30

-
136.25

-
108.72

6.00
1 042.71

1.18
724.44

2.49
114.20

-
1 496.83

-
1 060.00

10.81
4 776.44

5.27
1.00
1.64
7.91
48.68
37.24 10 015.01

-

-
429.45

-
254.58

-
684.03

108 

 
 
 
 
 
Table 3.1.4
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Decisions annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital

Stabex

Sysmin

Total NON-
NIP

Interest

Total

A Envelope B Envelope

Total

Total state

Cotonou

Structural 
adjustment

Heavily 
indebted 
poor 
countries

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

Grants

(0.07)

(0.00)
(0.03)
(0.37)

(0.42)

(1.69)
(0.04)

(1.49)

(2.00)
(0.02)
(0.74)
(2.24)
(0.01)

(0.75)

(0.40)

(1.61)

(0.08)

(0.21)

(0.21)
(0.54)

(0.07)

(0.26)

(0.26)

0.00

0.00

(0.13)

(0.13)

(0.07)
(0.00)
(0.03)
(0.37)

(0.42)

(1.69)
(0.04)

(0.26)
(1.49)

(2.00)
(0.02)
(0.74)
(2.24)
(0.01)

(0.75)
-
(0.40)
0.00

(1.61)

(0.08)

(0.21)

0.03

0.00
0.03

0.03

0.03

-

-

-

(0.31)

-

(0.21)
(0.54)
-
(13.16)

(0.13)

-

(0.13)

109 

(0.07)
(0.00)
(0.03)
(0.50)

(0.42)

(1.69)
(0.04)

(0.26)
(1.49)

(2.00)
(0.02)
(0.74)
(2.24)
(0.01)

(0.75)
-
(0.40)
0.00

(1.61)

(0.08)

(0.21)

0.03

(0.21)
(0.54)
-
(13.29)

* Total Africa

(12.85)

-

(0.07)

(0.26)

-

 
 
 
 
 
Table 3.1.4 (continued)
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Decisions annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital

Stabex

Sysmin

Grants

Structural 
adjustment

Heavily 
indebted 
poor 
countries

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total

Total state

Cotonou

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

(0.63)
(0.00)

(0.19)

(0.43)
(1.30)
(2.56)

(0.08)

(0.08)
(1.99)
(0.24)
(0.21)
(0.14)
(12.52)

(0.85)
(4.13)
(0.15)
(20.24)

-

-

-

-

-

-

-

-

0.00

0.00

0.00

(7.65)
(7.65)

0.03

* Total ACP

(35.72)

-

(0.07)

(0.26)

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

* Total British OCT

* Total Dutch OCT

(0.52)
(0.52)

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total French OCT

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects
EDF PTU REGIONAL Projects

(0.15)

* Total regional cooperation OCT

(0.15)

* Total OCT
* Total ACP + OCT

(0.67)
(36.39)

-

-

-
-

-

-

-

-

-

-

-
(0.07)

-
(0.26)

-
(7.65)

-

-

-
0.03

0.00

0.00

(0.63)
(0.00)

(0.63)
(0.00)

(0.19)

(0.90)

(0.90)

(1.09)

-

-

-

-

-

-
-

0.00

0.00

0.00

(7.65)
(7.95)

-

-

-
(7.95)

(0.43)
(1.30)
(2.56)

(0.08)
0.00

(0.08)
(1.99)
(0.24)
(0.21)
(0.14)
(12.52)

(0.85)
(4.13)
(0.15)
(20.24)

(7.65)
(43.68)

(0.52)
(0.52)

(0.15)

(0.15)

(0.67)
(44.35)

-

-

-

-

-

-
-

(0.90)

-

(0.90)

-

-

-

(1.03)

-

(1.03)

(0.43)
(1.30)
(3.45)

(0.08)
0.00

(0.08)
(1.99)
(0.24)
(0.21)
(0.14)
(12.52)

(0.85)
(4.13)
(0.15)
(20.24)

(7.65)
(44.71)

-

-

-
(1.03)

-

-

-
-

-

(0.52)
(0.52)

(0.15)

-

(0.15)

-
(1.03)

(0.67)
(45.37)

-

-

-

-

-

-
-

-

-

-

-

-

-
-

110 

 
 
 
 
 
Table 3.1.5 
Situation by instrument and by country (EUR million)

8th EDF

NIP

Lomé

NON NIP

Assigned funds cumulative 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Grants

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope B Envelope

Total 

Total state

Cotonou

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

77.54
111.99
31.87
172.27
13.06
102.98
29.43
54.93
144.92
10.46
10.64
20.29
15.68
3.29
0.08
142.65
37.18
17.43
120.66
41.53
96.61
54.66
67.66
50.38

161.21
186.50
199.44
57.82
30.07
172.07
49.40
112.13

94.60
8.52
98.18
5.46
64.34
49.41

23.45
198.56

196.46
136.98
86.63
3 359.43

2.10

2.58

0.33
8.09
1.10

3.92
12.23
5.24
17.36

4.12

8.43

11.18

15.80

0.10

0.40
0.89
0.71

1.91

9.55
1.79

25.00

3.63
21.16
2.00

8.37
6.64

2.68

(0.03)

4.23

1.71
1.39
4.66

0.28

19.22

1.60
3.64

19.90

0.22

1.11

(0.32)

3.50

65.50

65.96

106.98

5.76
0.00
13.92
0.00
63.32
4.77
0.00
15.55

66.00
32.85

17.05

35.86

45.81
10.71
5.70
25.02
1.99
85.31
4.23

5.00

45.94
1.77

21.56
102.14

92.03
102.56
3.25
808.10

26.98
59.53
2.21
103.16
53.86
124.73
25.99
29.61
67.41
5.66
3.63
27.77
11.00
0.79
17.93
192.27
39.91
13.53
95.62
4.42
21.36
104.03
116.23
15.87
19.90
113.05
73.33
89.77
75.23
14.22
221.76
22.89
39.86
5.00
81.39
3.71
141.90
1.77
35.79
(0.32)
124.27
29.99
277.34
9.71
223.48
292.39
18.69
3 078.62

104.52
171.52
34.08
275.43
66.91
227.71
55.43
84.54
212.34
16.12
14.26
48.06
26.68
4.09
18.01
334.93
77.09
30.96
216.28
45.95
117.97
158.69
183.90
66.25
19.90
274.26
259.83
289.21
133.05
44.29
393.82
72.29
151.99
5.00
175.99
12.23
240.08
7.23
100.13
49.10
124.27
53.44
475.90
9.71
419.93
429.37
105.32
6 438.05

3.72
117.76

29.18

32.90
117.76

34.30

39.87

0.04

34.59

55.00
29.61

0.04
34.30

39.87
34.59

55.00
29.61

2.90

2.90

142.03

142.03

0.99

44.58

45.57

3.92

3.92

387.66

150.82

538.48

104.52
171.52
66.98
393.19
66.91
227.71
55.43
84.54
212.34
16.12
14.26
48.06
26.68
4.09
18.01
334.97
111.39
30.96
256.15
80.54
117.97
158.69
183.90
66.25
19.90
329.26
289.44
289.21
135.95
44.29
535.86
72.29
197.56
5.00
175.99
12.23
240.08
7.23
100.13
49.10
124.27
57.36
475.90
9.71
419.93
429.37
105.32
6 976.53

0.00

52.76

87.60
9.23
43.99
17.98
22.90
50.98

4.69
9.00

112.60
6.60
9.04
78.57
1.41
21.36
21.67
17.00
14.77

44.73
49.80
79.41
26.92

131.21

39.44

55.40
3.71
52.68

30.40

136.89

94.27
90.70

1 417.71

-

0.11

0.45

1.02

1.54
19.63
17.41
0.66
6.31

4.94

0.79

5.24

4.49

0.37

82.04
51.05

20.81
11.42

19.00

0.15

0.20
0.14

25.99

38.69

0.46

5.39

105.05

34.81
9.71
35.57

15.31
517.25

95.49
0.13
97.12

111 

 
 
 
 
 
Table 3.1.5 (continued)
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Assigned funds cumulative 2010

Grants

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total 

Total state

Cotonou

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

* Total British OCT

* Total Dutch OCT

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total French OCT

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects
EDF PTU REGIONAL Projects

* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

0.62
2.20
3.98
10.36
6.24
94.34
0.57
30.20
63.93
52.87
2.72
1.30
1.66
19.23
6.60
296.82
16.91
9.03
40.92
13.52
5.03
1.90
10.23
14.07
111.61
41.97
76.85
162.72
11.55
692.04
10.40
32.87
57.67
199.76
1 285.82

5 053.68
0.80

1.65
0.06

2.51
0.40
3.66
4.06
10.10
0.85
7.45
3.47
1.45
23.32
4.92
0.46
0.12
5.49
35.37
5 089.05

2.71

8.85

0.17

6.41

0.84
0.28
0.20
0.78
20.08

0.00

1.71
1.71

4.07
91.35

0.51

0.51

-
0.29

0.33

0.63

-

0.17
0.41

0.08

0.14

0.64

-

-

69.48
136.25

106.98

-

-

-

-

-

-

8.70
2.78
30.98

1.61

27.54
4.00

7.00
82.61
2.00
0.50

0.50
3.00
5.00
11.00
23.60

5.30
10.94

16.40
57.86
114.10

12.90
1 028.71

3.00
3.00

-
3.00

0.34

11.84

10.69
11.70
43.00

29.10

2.89

3.10
9.48

47.74
32.16

124.47

12.18

65.39

-

0.28
0.74
74.64
0.46
0.00
0.81
0.03
76.97

0.48

9.88
2.18

1.59

0.48

13.64

-

-

-

-

0.00
0.00
2.71
8.70
31.87
40.35
2.89
24.14
14.80
86.43
4.00
48.58
32.44
0.20
7.78
304.90
2.41
0.78
11.17
76.82
0.46
0.50
5.54
5.03
102.72
23.60
0.00
5.30
10.94
0.00
0.00
0.00
16.40
59.57
115.81

718.69

109.78

1 496.74

1 060.00
1 060.00

1 146.44
4 748.50

-

-

1.18

-

-

2.46

3.00

1.18

2.46

0.51

3.00
3.51

-
3.29
1.18
2.79

7.27

-

-

-

-

-

-

-
1.14
92.49

-
-
136.25

-
-
106.98

-
6.00
1 034.71

-
1.18
719.88

-
2.46
112.24

-
-
1 496.74

-
-
1 060.00

-
10.78
4 759.28

-
-
36.36

112 

0.62
2.20
6.69
19.06
38.12
134.69
3.46
54.34
78.73
139.30
6.72
49.88
34.11
19.42
14.38
601.72
19.32
9.81
52.08
90.34
5.49
2.40
15.77
19.10
214.33
65.57
76.85
168.02
22.49
692.04
10.40
32.87
74.07
259.33
1 401.63
36.36
1 146.44
9 838.54
0.80
0.51
1.65
0.06
3.00
6.02
0.40
3.66
4.06
13.39
2.03
10.24
3.47
1.45
30.59
4.92
0.46
0.12
5.49
46.16
9 884.69

0.13

0.13

26.85

26.85

26.98

-

26.98

48.81

48.81

5.23
3.43
8.66

48.81

5.23
3.43
57.46

-

-

-

423.29

199.63

622.92

-

-

-

-

-

-

-
-
423.29

-
-
199.63

-
-
622.92

0.62
2.20
6.69
19.19
38.12
134.69
3.46
54.34
78.73
166.15
6.72
49.88
34.11
19.42
14.38
628.70
19.32
9.81
100.89
90.34
5.49
2.40
21.00
22.53
271.79
65.57
76.85
168.02
22.49
692.04
10.40
32.87
74.07
259.33
1 401.63
36.36
1 146.44
10 461.46
0.80
0.51
1.65
0.06
3.00
6.02
0.40
3.66
4.06
13.39
2.03
10.24
3.47
1.45
30.59
4.92
0.46
0.12
5.49
46.16
10 507.61

-

-
36.36

36.36

-

-

-

 
 
 
 
 
Table 3.1.6
Situation by instrument and by country (EUR million)

8th EDF

NIP

Lomé

NON NIP

Assigned funds annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Grants

Aid for refugees

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-NIP Interest

Total

A Envelope B Envelope

Total 

Total state

Cotonou

(0.06)

(0.08)

(0.14)

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

0.02

(0.03)
(0.71)

(0.00)
0.05
(0.20)
(1.05)

0.02

(0.43)
(0.01)

(1.04)
(0.04)
(0.05)
(1.57)
(0.08)
(1.14)
(0.85)
(0.54)
(0.09)

(0.51)
(1.46)
(0.45)

(3.34)
(0.61)
(0.75)

(0.09)

0.03

(0.13)
(0.43)

(0.30)

0.11
0.39

* Total Africa

(15.29)

-

(0.06)

(0.62)

-

(0.19)

(0.03)

(0.32)

(0.12)

(0.03)
(0.71)
(0.02)
(0.00)
0.05
(0.20)
(1.05)

0.02
(0.19)
(0.43)
(0.01)

(1.04)
(0.04)
(0.07)
(1.57)
(0.11)
(1.14)
(0.88)
(0.54)
(0.09)

(0.51)
(1.46)
(0.45)
0.44

(3.34)
(0.61)
(0.75)
0.00
(0.09)

0.03

(0.13)
(0.75)
12.31

(0.30)

0.11
(0.66)
0.41
(3.94)

(0.02)

(0.46)

(0.46)
(0.02)

0.61

0.06

0.61

0.06
(0.15)

(0.15)

(0.03)

(0.03)

(2.94)

(2.94)

0.03

0.03

(0.17)

(2.73)

(2.90)

(0.12)

(0.49)
(0.72)
(0.02)
(0.00)
0.05
(0.20)
(1.05)

0.02
(0.19)
(0.43)
(0.01)

(1.04)
0.57
(0.07)
(1.51)
(0.26)
(1.14)
(0.88)
(0.54)
(0.09)

(0.51)
(1.49)
(0.45)
0.44

(3.34)
(0.61)
(3.69)

(0.09)

0.03

(0.13)
(0.75)
12.31
0.03
(0.30)

0.11
(0.66)
0.41
(6.83)

(0.02)

(0.02)

(0.19)

(0.02)

(0.03)

(0.03)

(0.02)

(0.03)

0.44

0.44

12.31

0.41
13.16

(1.05)

(1.05)

(0.08)

-

(0.32)
12.31

(1.05)
0.41
11.35

-

113 

 
 
 
 
 
Table 3.1.6 (continued)
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Assigned funds annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Grants

Aid for refugees

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-NIP Interest

Total

A Envelope

B Envelope

Total

Total state

Cotonou

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

(0.16)

(0.72)

0.01

0.16

(0.86)
(1.30)
(2.87)

(0.24)
(0.10)

(0.34)
(0.90)
(0.07)
3.50
(0.32)
25.68
0.01
(0.39)
(0.66)
(1.64)
25.23

* Total ACP

6.72

* Total British OCT

-

* Total Dutch OCT

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total French OCT

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects
EDF PTU REGIONAL Projects

* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

(0.50)
(0.50)

(0.04)

(0.01)
(0.05)
(0.46)

0.12
(0.34)
(0.89)
5.84

0.05

0.05

0.09

0.09

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(0.80)
(0.80)

(0.06)

(0.62)

(7.56)
(7.56)

13.30

(1.05)

(0.08)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.06

0.06

-

-

-

-
-
(0.80)

-
-
(0.06)

-
-
(0.62)

-
-
(7.56)

-
-
13.30

-
0.06
(0.99)

-
-
(0.08)

114 

0.05

0.05

0.09

0.09

-

-

-

(8.37)
3.13

-
(0.08)

(0.08)

-

-

0.06

0.06

-
0.06
3.19

-

-

-

-
-
(0.08)

-

-

-

-

-

-

-

-
-

(0.16)

(0.72)
0.05
0.01

0.16

(0.00)

(0.00)

(0.86)
(1.30)
(2.82)

(0.24)
(0.01)

(0.25)
(0.90)
(0.07)
3.50
(0.32)
25.68
0.01
(0.39)
(0.66)
(1.64)
25.23
(0.08)
(8.37)
9.77

-

(0.50)
(0.50)

0.02

(0.01)
0.01
(0.46)

0.12
(0.34)
(0.82)
8.95

(0.00)

-

(0.00)

2.43

2.43

(0.01)

(0.01)

(0.01)

2.43

2.43

-

-

-

(0.18)

(0.30)

(0.48)

-

-

-

-

-

-

-

-

-

-
-
(0.18)

-
-
(0.30)

-
-
(0.48)

(0.16)

(0.72)
0.05
0.01

0.15

(0.86)
(1.30)
(2.83)

(0.24)
2.42

(0.01)

2.18
(0.90)
(0.07)
3.50
(0.32)
25.68
0.01
(0.39)
(0.66)
(1.64)
25.23
(0.08)
(8.37)
9.29

-

(0.50)
(0.50)

0.02

(0.01)
0.01
(0.46)

0.12
(0.34)
(0.82)
8.47

 
 
 
 
 
Table 3.1.7 
Situation by instrument and by country (EUR million)

8th EDF 

NIP

NON NIP

Lomé

Payments cumulative 2010

Interest-rate 
subsidies

Emergency Aid

Aid for 
refugees

Grants

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total 

Total state

Cotonou

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

71.09
111.99
31.27
169.09
13.06
102.40
28.68
54.75
142.34
10.46
9.57
19.29
15.68
3.17
0.08
137.25
37.10
16.10
120.11
40.85
89.23
53.18
62.96
48.22

161.05
183.46
198.17
57.42
30.07
166.87
49.07
111.01

94.37
8.52
94.85
5.46
61.69
48.42

22.78
187.59

193.50
135.84
86.63
3 284.71

1.30

2.58

0.33
8.09
1.10

3.92
1.41
5.24
17.36

4.12

4.72

50.16

11.18

15.17

5.76

0.97

0.11

1.01
(0.90)

0.40
2.05
(0.44)

1.91

9.55
3.36
(1.57)

3.29
(0.61)

4.23

4.96
(3.26)
1.39
4.66

0.28

19.22

1.60
3.64
0.00
65.96

21.00

3.63
20.55
2.00

8.37
5.63

19.12

0.22

1.11

3.50

100.30

13.92

63.32
4.77

15.55

44.52
32.85

17.05

35.86

45.81
10.71
5.70
25.02
1.99
84.73
4.23

5.00

40.34
1.77

19.81
102.14

92.03
102.56
3.25
778.70

1.54
19.40
17.41
0.66
6.31

4.89

0.79

4.77

4.49

0.37

80.86
51.05

20.81
10.53

19.00

25.99

38.69

5.39

105.05

34.81
9.71
35.32

15.31
514.13

0.45

0.15

0.20
0.14

0.46

86.63
0.13
88.25

115 

52.76

87.60
9.23
43.99
17.98
22.90
50.98

4.69
9.00

112.60
6.60
9.04
78.57
1.41
21.36
21.67
17.00
14.77

44.73
49.80
79.41
26.92

131.21

39.44

55.40
3.71
52.68

30.40

136.89

94.27
90.70

1 417.71

-

26.35
59.49
1.40
104.07
48.72
124.73
25.99
29.61
68.57
4.45
3.63
27.15
11.00
0.79
17.93
170.88
38.33
13.53
95.62
5.07
20.74
102.86
116.23
15.87
24.08
108.09
72.43
89.77
75.23
3.39
221.18
22.89
39.86
5.00
81.39
3.71
136.30
1.77
35.79

124.27
24.53
277.34
9.71
223.23
283.53
18.69
3 015.20

97.44
171.47
32.67
273.15
61.78
227.14
54.67
84.36
210.91
14.91
13.20
46.44
26.68
3.96
18.01
308.13
75.44
29.63
215.73
45.92
109.97
156.03
179.19
64.09
24.08
269.14
255.90
287.94
132.66
33.46
388.04
71.96
150.87
5.00
175.76
12.23
231.15
7.23
97.48
48.42
124.27
47.31
464.94
9.71
416.73
419.37
105.32
6 299.91

-

3.36
117.35

28.92

32.28
117.35

0.04

34.20

55.00
25.19

25.64

38.19

0.04
25.64

38.19
34.20

55.00
25.19

1.27

1.27

142.03

142.03

0.99

39.18

40.17

2.54

2.54

380.70

133.20

513.90

97.44
171.47
64.96
390.50
61.78
227.14
54.67
84.36
210.91
14.91
13.20
46.44
26.68
3.96
18.01
308.18
101.07
29.63
253.92
80.12
109.97
156.03
179.19
64.09
24.08
324.14
281.09
287.94
133.93
33.46
530.08
71.96
191.04
5.00
175.76
12.23
231.15
7.23
97.48
48.42
124.27
49.84
464.94
9.71
416.73
419.37
105.32
6 813.81

 
 
 
 
 
Table 3.1.7 (continued)
Situation by instrument and by country (EUR million)

8th EDF 

NIP

NON NIP

Lomé

Payments cumulative 2010

Interest-rate 
subsidies

Emergency Aid

Aid for 
refugees

Grants

Risk capital

Stabex

Sysmin

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total 

Total state

Cotonou

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

* Total British OCT

* Total Dutch OCT

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total French OCT

EDF PTF REGIONAL Projects
EDF PTN REGIONAL Projects

EDF PTU REGIONAL Projects

* Total regional cooperation OCT
* Total OCT
* Total ACP+OCT

0.50
2.20
3.51
10.36
6.24
94.07
0.48
28.61
63.14
52.65
2.72
1.26
1.62
19.19
6.60
293.16
16.91
9.01
39.45
13.52
5.03
1.90
10.23
14.07
110.12
40.16
76.78
153.66
11.45
645.98
10.23
32.73
57.23
193.25
1 221.46

4 909.45
0.80

1.60
0.06

2.45
0.40
3.66
4.06
10.10
0.85
7.45
3.47
1.45
23.32
4.92
0.46

0.07
5.44
35.26
4 944.72

2.71

0.88

0.17

6.41

0.43
0.28
0.20
0.78
11.70

-

1.71
1.71

4.69
68.26

0.51

0.51

-
0.29

0.33

0.63

0.17
0.41

0.08

0.14

0.64

-

69.48
136.25

-

-

-

-

-

-

100.30

-

-

-

7.54
2.78
30.98

1.61

27.54
4.00

4.00
78.45
2.00
0.50

0.35
3.00
5.00
10.85
16.29

5.00
7.07

16.40
57.86
102.62

20.46
991.07

3.00
3.00

-
3.00

0.34

11.71

10.69
11.70
43.00

29.10

2.89

3.10
9.48

42.32
28.30

115.19

12.05

65.39

0.28
0.74
74.64
0.38
0.00
0.81
0.03
76.89

0.48

9.88
2.18

1.59

0.48

13.64

-

-

-

2.71
7.54
31.87
32.38
2.89
24.01
14.80
86.43
4.00
42.76
28.58
0.20
4.78
282.95
2.41
0.78
11.17
76.82
0.38
0.35
5.54
5.03
102.49
16.29

5.00
7.07

16.40
59.57
104.33

-

-

-

706.21

100.78

1 496.74

1 060.00
1 060.00

1 154.62
4 659.59

-

-

1.18

-

-

2.42

3.00

1.18

2.42

0.51

3.00
3.51

-
3.29
1.18
2.75

7.23

-

-

-

-

-

-

-
1.14
69.40

-
-
136.25

-
-
100.30

-
6.00
997.07

-
1.18
707.39

-
2.42
103.20

-
-
1 496.74

-
-
1 060.00

-
10.74
4 670.34

-
-
34.87

116 

0.50
2.20
6.22
17.90
38.11
126.45
3.38
52.62
77.94
139.09
6.72
44.02
30.20
19.39
11.38
576.12
19.32
9.79
50.62
90.34
5.41
2.25
15.77
19.10
212.61
56.45
76.78
158.66
18.52
645.98
10.23
32.73
73.63
252.82
1 325.79
34.87
1 154.62
9 603.92
0.80
0.51
1.60
0.06
3.00
5.97
0.40
3.66
4.06
13.39
2.03
10.20
3.47
1.45
30.54
4.92
0.46

0.07
5.44
46.01
9 649.92

0.13

0.13

26.85

26.85

26.98

-

26.98

40.74

40.74

5.22
3.43
8.64

40.74

5.22
3.43
49.38

-

-

-

416.32

173.94

590.26

-

-

-

-

-

-

-

0.00

0.00

-
-
416.32

-
-
173.94

-
-
590.26

0.50
2.20
6.22
18.03
38.11
126.45
3.38
52.62
77.94
165.93
6.72
44.02
30.20
19.39
11.38
603.09
19.32
9.79
91.35
90.34
5.41
2.25
20.99
22.53
261.99
56.45
76.78
158.66
18.52
645.98
10.23
32.73
73.63
252.82
1 325.79
34.87
1 154.62
10 194.17
0.80
0.51
1.60
0.06
3.00
5.97
0.40
3.66
4.06
13.39
2.03
10.20
3.47
1.45
30.54
4.92
0.46

0.07
5.44
46.01
10 240.18

-

-

-
34.87

34.87

-

-

-

 
 
 
 
 
Table 3.1.8
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Payments annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital

Stabex

Sysmin

Grants

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope B Envelope

Total

Total state

Cotonou

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

1.04

(0.03)
1.20

0.28
0.03

0.61

1.09

0.05

0.20
(0.01)
(0.02)
0.38
(0.03)
0.33
(0.44)
0.04
(0.26)

(0.16)
(0.06)
(0.06)
0.00

2.73
0.30
1.05

(2.95)

4.65
1.82

(0.14)
(0.00)

1.65
1.78

0.04

(1.50)

(0.23)

(0.31)

0.21

(0.01)

(0.03)

0.44

33.54

3.17
36.92

(0.19)

(0.19)

(0.03)

-

117 

0.04

(1.73)

(0.31)

0.21

(0.03)

(0.01)

0.44

33.54

(0.19)
3.17
35.12

1.08

(0.03)
1.20
(1.73)
0.28
0.03

0.61

1.09
(0.31)

0.05
0.00
0.40
(0.01)
(0.02)
0.38
(0.03)
0.33
(0.47)
0.04
(0.26)
(0.01)
(0.16)
(0.06)
(0.06)
0.44

2.73
0.30
1.05

(2.95)

4.65
1.82
33.54
(0.14)
(0.00)

1.65
1.59
3.17
50.16

-

0.87

0.56

0.56
0.87

5.45

3.08

5.45

3.08
0.61

0.61

(0.12)

(0.12)

0.37

0.37

1.41

1.41

0.45

0.45

1.80

10.87

12.68

1.08

0.53
2.07
(1.73)
0.28
0.03

0.61

1.09
(0.31)

0.05
0.00
0.40
5.44
(0.02)
3.46
0.57
0.33
(0.47)
0.04
(0.26)
(0.01)
(0.16)
(0.18)
(0.06)
0.81

2.73
0.30
2.46

(2.95)

4.65
1.82
33.54
0.31
(0.00)

1.65
1.59
3.17
62.83

* Total Africa

15.04

-

-

(1.57)

-

 
 
 
 
 
Table 3.1.8 (continued)
Situation by instrument and by country (EUR million)

8th EDF

NIP

NON NIP

Lomé

Payments annual 2010

Interest-rate 
subsidies

Emergency 
Aid

Aid for 
refugees

Risk capital

Stabex

Sysmin

Grants

Structural 
adjustment

Heavily 
indebted poor 
countries

Total NON-
NIP

Interest

Total

A Envelope

B Envelope

Total 

Total state

Cotonou

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

* Total Pacific

Fiji
Kiribati
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region
East Africa Region
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

(0.83)
(0.01)
1.11

1.87

2.51
(0.71)
3.95

(0.15)
0.11

(0.04)
(0.17)
0.29
6.31
(0.07)
52.58
(0.02)
(0.00)
(0.18)
1.01
59.75

* Total ACP

78.70

Anguilla
British Virgin Islands
Montserrat
Saint Helena
Turks & Caicos Islands

* Total British OCT

-

Aruba
Netherlands Antilles

* Total Dutch OCT

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total French OCT

EDF PTF REGIONAL Projects

EDF PTN REGIONAL Projects

EDF PTU REGIONAL Projects

* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

(0.24)
(0.24)

(0.01)
(0.01)

0.32

0.07
0.39
0.13
78.83

-

-

-

-

-

-

-
-
-

-

-

-

-

-

-

-
-
-

-

-

-

(1.57)

-

-

-
-
(1.57)

0.66

0.37

7.96

8.33

0.66

0.74

0.74

-

-

-

-

-

-

-

-

-

45.98

0.47

(0.03)

14.22
14.22

0.00
0.37
0.66

7.96

8.99

0.74

0.74

-

-

-

14.22
59.07

-
0.06

0.06

-

-

-

-

-

0.09

0.09

-

-

-
-
(0.03)

-
-
14.22

-
0.09
59.16

-
-
0.06

-

-

-
-
45.98

-

0.09

0.09

-
0.09
0.56

118 

(0.83)
0.36
1.77

1.87

7.96

2.51
(0.71)
12.94

(0.15)
0.84

0.70
(0.17)
0.29
6.31
(0.07)
52.58
(0.02)
(0.00)
(0.18)
1.01
59.75
0.06
14.22
137.83

-

(0.24)
(0.24)

0.09

(0.01)
0.08

0.32

0.07
0.39
0.22
138.05

-

-

-

-

-

-

-
-
-

(0.83)
0.36
1.77

1.87

7.96

2.51
(0.71)
12.94

(0.15)
7.93

7.78
(0.17)
0.29
6.31
(0.07)
52.58
(0.02)
(0.00)
(0.18)
1.01
59.75
0.06
14.22
157.59

-

(0.24)
(0.24)

0.09

(0.01)
0.08

0.32

0.07
0.39
0.22
157.81

-

-

-

-

-

7.09

7.09

7.09

7.09

-

-

1.80

17.96

19.76

-

-

-

-

-

-

-
-
1.80

-
-
17.96

-
-
19.76

 
 
 
 
 
Table 3.2.1
Overall situation by state (EUR million)

Cotonou

 9th EDF cumulated

NIP

A Envelope

B Envelope

Total

2010

Decisions % of NIP

Payments % of NIP

Decisions

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 

Democratic Republic of Congo

Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

128.23
313.83
52.30
343.61
214.17
170.11
49.98
109.00
205.45
31.74
116.27

431.92

40.60
8.99
116.99
539.67
34.35
52.74
300.34
62.72
90.82
5.37
289.96
103.79
99.89
420.63
248.99
415.54
121.07
66.51
432.48
97.44
353.79
469.75
217.74
12.85
288.94
4.52
182.14
193.33
126.53
36.42
400.85
20.64
271.16
367.43
32.19
8 693.76

127.96
313.52
52.30
343.61
214.17
170.11
49.98
109.00
205.45
31.74
116.27

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

431.92

100%

40.39
8.99
116.99
539.67
34.35
52.74
300.34
62.72
90.82
5.37
289.96
103.79
99.89
407.62
248.99
415.54
120.85
66.51
432.48
97.44
353.79
469.75
217.74
12.85
288.94
4.52
182.14
193.33
126.53
36.42
400.85
20.64
271.16
367.43
32.19
8 679.72

99%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
97%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

100%

93.37
292.61
47.79
324.35
162.50
143.77
30.84
60.69
160.97
20.24
108.44

375.14

18.33
5.97
53.31
509.46
20.06
33.76
254.27
41.21
71.58
4.86
178.57
56.65
68.53
362.21
186.91
401.21
81.20
62.39
380.41
82.31
307.80
342.98
212.39
10.85
242.94
2.19
141.41
164.73
108.53
24.97
357.73
11.76
221.28
322.04
27.51
7 193.00

73%
93%
91%
94%
76%
85%
62%
56%
78%
64%
93%

87%

45%
66%
46%
94%
58%
64%
85%
66%
79%
91%
62%
55%
69%
86%
75%
97%
67%
94%
88%
84%
87%
73%
98%
84%
84%
48%
78%
85%
86%
69%
89%
57%
82%
88%
85%

83%

Payments % of NIP

Decisions

Assigned funds

Payments

24.91
1.05
8.06

46.38
6.82
5.50
8.92
14.53
5.50
6.14

82.93

19%
0%
15%
0%
22%
4%
11%
8%
7%
17%
5%

19%

22.27

0.46
43.56
0.74
1.06
1.68
3.20
14.12

23.74
6.25
19.91
39.37
24.54
0.67
3.42
0.61
13.49

0%
0%
0%
8%
2%
2%
1%
5%
16%
154.54 2878%
8%
0%
24%
1%
8%
9%
20%
1%
1%
1%
4%
0%
0%
7%
3%
16%
29%
0%
62%
0%
1%
104%
13%
5%
68%

4.55
21.47
36.06
18.94
21.79
827.13

0.88
8.19
0.70
51.98

78.23

10%

168.03
314.93
60.36
353.55
332.51
178.31
56.69
118.35
224.32
37.94
138.44

590.05

40.39
8.99
117.45
622.57
35.56
57.27
304.61
66.35
157.70
211.72
328.66
104.40
123.90
414.14
277.47
460.37
148.42
67.26
446.54
98.24
369.12
589.43
219.60
14.85
301.40
5.22
261.90
193.33
313.72
37.66
405.43
81.03
316.38
386.89
56.75
10 218.18

162.93
306.54
59.86
343.07
319.66
170.66
52.56
111.94
214.02
37.28
135.95

572.72

21.39
8.64
110.72
604.07
32.33
53.20
277.62
57.02
141.73
206.98
313.00
97.04
119.91
393.97
265.79
453.11
133.57
65.85
429.87
95.66
361.73
533.92
219.12
14.25
292.49
4.99
251.28
190.23
310.65
36.09
387.22
75.92
304.50
376.25
56.15
9 783.45

129.89
293.89
55.85
333.18
273.78
150.58
36.70
69.61
176.58
25.74
129.76

512.61

18.33
5.97
53.77
570.87
20.91
37.39
257.42
44.84
118.02
159.40
209.31
57.22
92.27
368.46
212.90
443.08
106.06
63.15
392.05
82.91
321.28
442.42
214.25
11.72
251.82
2.89
214.62
164.73
293.79
25.85
362.32
49.37
263.73
341.25
49.57
8 512.12

% of 
NIP

21%
0%
15%
0%
24%
5%
12%
9%
9%
20%
6%

23%

26.70
1.05
8.06

52.41
8.20
5.81
9.35
17.59
6.19
6.57

99.96

26.60

0.46
50.91
1.10
1.80
2.80
3.20
29.05

24.00
6.38
21.30
42.28
27.26
0.67
5.52
0.80
15.33

0%
0%
0%
9%
3%
3%
1%
5%
32%
206.35 3842%
9%
0%
24%
2%
9%
10%
23%
1%
1%
1%
4%
0%
0%
16%
4%
16%
31%
0%
63%
0%
1%
202%
14%
5%
76%

4.55
41.60
38.60
19.19
24.30
986.22

2.00
11.60
0.70
56.08

79.93

11%

119 

 
 
 
 
 
Table 3.2.1 (continued)
Overall situation by state (EUR million)

Cotonou

 9 th EDF cumulated

NIP

A Envelope

B Envelope

Total

2010

Decisions % of NIP

Payments % of NIP

Decisions

Payments % of NIP

Decisions

Assigned funds

Payments

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Caribbean

* Total Pacific

Caribbean Region
Central Africa Region
Eastern, Southern Africa and the Indian Ocean 
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

* Total Dutch OCT

Regional cooperation OCT

* Total regional cooperation OCT

* Total French OCT

All OCT countries

* Total OCT
* Total ACP + OCT

7.25
6.91
12.23
7.75
10.47
114.04
19.87
50.68
113.47
50.57
6.17
18.23
13.72
46.08
31.77
509.20
2.90
18.00
23.52
8.80
3.50
4.80
1.80
2.00
2.00
81.53
14.21
5.80
4.47
15.15
21.80
210.29
109.76
64.02
288.91
25.67
40.40
2 876.65
129.59
252.45
3 787.46
89.41
171.19
13 461.30
12.24
1.00
-
4.55
23.16
2.35
17.94
14.66
75.90
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18
48.79
48.79
0.73
298.06
13 759.36

7.25
6.91
12.23
7.75
10.47
113.41
19.87
50.68
113.47
50.57
6.17
18.23
13.72
46.08
31.77
508.57
2.90
18.00
23.52
8.80
3.50
4.80
1.80
2.00
2.00
81.53
14.21
5.80
4.47
15.15
21.80
210.29
109.76
64.02
288.91
25.67
40.40
2 876.65
126.00
252.45
3 783.87

171.19
13 353.63
12.24
1.00

4.55
23.16
2.35
17.94
14.66
75.90
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18
48.79
48.79

297.33
13 650.96

100%
100%
100%
100%
100%
99%
100%
100%
100%
100%
100%
100%
100%
100%
100%

100%

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

100%

100%
100%
100%
100%
100%
100%
97%
100%
100%
0%
100%

99%

100%
100%

100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
0%
100%
99%

5.06
2.97
10.47
6.97
7.74
106.91
17.38
33.89
100.49
28.28
3.66
1.33
7.41
40.93
9.15
382.65
2.49
9.39
21.09
8.28
3.14
4.30
1.62
1.79
1.74
49.37
8.73
4.47
4.23
12.38
19.73
152.75
88.87
44.48
195.51
9.39
36.43
2 117.50
67.47
121.97
2 681.63

153.45
10 563.47
12.16
0.60

4.52
18.78
0.10
14.52
8.67
59.36
10.08
49.51
59.59
10.72
2.56
25.38
15.75
3.95
58.36
27.10
27.10

204.40
10 767.87

70%
43%
86%
90%
74%
94%
87%
67%
89%
56%
59%
7%
54%
89%
29%

75%

86%
52%
90%
94%
90%
90%
90%
90%
87%
61%
61%
77%
95%
82%
91%

73%

81%
69%
68%
37%
90%
74%
52%
48%
71%
0%
90%

78%

99%
60%

99%
81%
4%
81%
59%

78%

92%
98%

97%

51%
11%
84%
83%
23%

52%

56%
56%
0%

69%

78%

0%
0%
0%
8%
27%
24%
38%
18%
129%
55%
0%
0%
6%
2%
0%

44%

0%
0%
1%
6%
20%
19%
18%
30%
19%
12%
6%
26%
10%
21%
8%

10%

26%
11%
10%
0%
0%
3%
8%
7%
5%
0%
0%

9%

0%
0%

0%
0%
0%
0%
0%

8%

0%
0%

0%

0%
0%
0%
0%
0%

0%

0%
0%
0%

2%

9%

7.25
6.91
12.23
8.75
14.85
149.88
27.53
59.77
280.60
161.74
6.17
22.91
18.12
46.98
37.77
861.46
3.50
18.00
26.22
11.42
4.60
6.20
2.30
2.60
2.60
110.86
22.59
7.69
5.37
18.45
23.90
266.29
145.06
80.16
337.83
25.67
40.40
3 111.70
143.51
284.40
4 168.74
437.63
202.12
16 154.42
12.24
1.01
7.00
4.55
23.16
2.35
17.94
14.66
82.90
11.06
52.60
63.66
20.97
24.24
31.12
18.94
16.86
112.13
48.82
48.82
0.73
308.23
16 462.65

5.87
6.01
11.67
8.22
14.55
147.47
26.58
59.21
275.31
156.32
4.95
21.69
17.96
45.95
37.49
839.25
2.73
13.14
24.40
11.08
4.40
6.17
2.29
2.53
2.58
94.81
19.05
7.50
5.35
17.75
23.56
237.33
139.08
71.60
325.32
19.17
39.78
2 954.14
127.35
247.50
3 923.94
427.84
197.74
15 409.55
12.24
0.92
6.84
4.52
23.16
2.35
17.82
14.00
81.85
10.41
51.63
62.05
11.44
4.26
31.00
18.88
15.75
81.33
47.05
47.05
0.73
273.01
15 682.56

5.06
2.97
10.47
7.62
10.62
134.43
24.95
42.98
246.58
125.17
3.66
1.33
8.21
41.73
13.15
678.91
2.49
9.39
21.85
9.25
3.84
5.20
1.95
2.39
2.12
62.73
9.94
5.95
4.68
15.55
21.56
178.90
117.81
51.79
223.40
9.39
36.43
2 278.71
77.66
139.74
2 934.93
418.37
183.05
12 906.28
12.16
0.60
6.13
4.52
18.78
0.10
14.52
8.67
65.49
10.14
51.63
61.78
10.76
2.56
26.27
15.75
3.95
59.29
27.13
27.13
0.73
214.41
13 120.69

-

1.00
4.38
36.48
7.65
9.09
167.13
28.04

4.68
4.40
0.70

263.55
0.60

2.10
2.20
1.10
1.40
0.50
0.60
0.60
25.94
7.80
1.88
0.70
3.30
2.10
50.82
35.30
16.14
48.92

119.33
17.51
31.95
269.15

1 569.74

% of 
NIP

0%
0%
0%
13%
42%
32%
38%
18%
147%
55%
0%
26%
32%
2%
0%

52%

21%
0%
9%
25%
31%
29%
28%
30%
30%
32%
55%
32%
16%
22%
10%

24%

32%
25%
17%
0%
0%
4%
14%
13%
7%
0%
0%

12%

0%
0%

0.64
2.88
27.52
7.57
9.09
146.08
27.80

0.80
0.69

223.08

0.27
0.55
0.71
0.90
0.32
0.60
0.38
10.12
0.80
1.48
0.45
3.18
1.82
21.58
28.94
7.31
27.89

84.58
10.18
17.77
176.67

1 248.46

7.00

6.13

0%
0%
0%
0%
0%

9%

0%
0%

0%

0%
0%
0%
0%
0%

0%

0%
0%
0%

2%

11%

6.13

6.13
1 254.59

7.00

7.00
1 576.74

120 

 
 
 
 
 
Table 3.2.2
Overall situation by instrument state (EUR million)

9th EDF annual 

NIP

A Envelope

B Envelope

Cotonou

2010

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

Decisions

% of 
NIP

Payments

% of 
NIP

Decisions

% of 
NIP

128.23
313.83
52.30
343.61
214.17
170.11
49.98
109.00
205.45
31.74
116.27
431.92
40.60
8.99
116.99
539.67
34.35
52.74
300.34
62.72
90.82
5.37
289.96
103.79
99.89
420.63
248.99
415.54
121.07
66.51
432.48
97.44
353.79
469.75
217.74
12.85
288.94
4.52
182.14
193.33
126.53
36.42
400.85
20.64
271.16
367.43
32.19
8 693.76

(0.92)
(3.35)
(4.53)

(0.57)
(0.01)
(0.73)
(0.46)
(0.21)

(1.22)

(12.18)
(0.23)

(0.32)
(0.04)

(0.52)
(43.32)
(0.02)
(0.33)
0.64
(0.75)

(0.23)
(0.22)
(0.45)

(0.08)

(8.14)
(0.37)
(0.27)
(1.80)

(80.62)

-1%
-1%
-9%
0%
0%
0%
0%
0%
0%
0%
-1%
0%
-1%
0%
0%
0%
0%
0%
-4%
0%
0%
-6%
0%
0%
-1%
-10%
0%
0%
1%
-1%
0%
0%
0%
0%
0%
0%
0%
-2%
0%
0%
0%
0%
-2%
-2%
0%
0%
0%

-1%

0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
-1%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%

0%

(0.01)

(0.06)

(4.80)

(0.15)

(0.18)

(5.19)

6.53
30.56
3.07
6.36
29.84
22.93
6.30
20.68
20.72
4.50
6.31
46.77
4.28
0.14
15.59
9.10
4.51
13.18
25.23
4.61
27.29
(0.05)
6.71
18.71
9.90
12.27
23.27
11.33
7.91
0.48
33.82
3.78
27.47
35.55
5.17
0.82
30.82
0.37
16.19
19.03
4.78
7.77
15.41
2.39
38.59
17.48
3.26
661.75

5%
10%
6%
2%
14%
13%
13%
19%
10%
14%
5%
11%
11%
2%
13%
2%
13%
25%
8%
7%
30%
-1%
2%
18%
10%
3%
9%
3%
7%
1%
8%
4%
8%
8%
2%
6%
11%
8%
9%
10%
4%
21%
4%
12%
14%
5%
10%

8%

121 

Payments

1.09

1.52
1.28

1.08
1.06
0.11
9.28

0.43

0.46
0.26

7.33
14.97
5.85

0.45
(0.13)
0.20
0.25
2.66

0.28

0.10

0.44
2.27

0.13

0.59

2.14
1.17

5.91
61.18

% of 
NIP

1%
0%
0%
0%
1%
1%
0%
0%
1%
3%
0%
2%
0%
0%
0%
0%
0%
1%
0%
0%
8%
279%
2%
0%
0%
0%
0%
0%
2%
0%
0%
0%
0%
0%
0%
3%
1%
0%
0%
0%
0%
0%
0%
10%
0%
0%
18%

1%

TOTAL

Decisions

Assigned funds

Payments

(0.99)
(3.35)
(4.53)
(0.15)
-
-
-
(0.01)
(0.57)
(0.01)
(0.73)
(0.46)
(0.97)

-
(1.23)
-
-
(12.18)
(0.28)
(0.07)
(0.32)
(0.08)
-
(0.54)
(43.32)
(0.02)
(1.64)
0.64
(0.81)
(1.04)
-
(5.03)
(0.22)
(0.54)
-
-
(0.08)
(0.15)
-
(0.18)
-
(8.14)
(0.37)
(0.27)
(1.80)
-
(89.42)

0.65
1.38
(3.40)
3.95
13.87
3.12
5.70
3.30
11.62
3.31
1.72
16.08
2.29
-
1.91
2.08
2.42
1.04
(1.67)
5.99
8.23
(3.64)
62.38
19.05
2.52
(14.60)
17.60
1.11
4.15
(1.32)
(0.75)
(1.30)
0.04
21.59
0.51
0.06
6.27
2.25
8.49
(1.15)
5.00
1.39
(9.27)
21.10
(1.29)
0.17
1.06
225.04

7.64
30.56
3.07
6.30
31.36
24.21
6.30
20.68
21.78
5.56
6.08
63.97
4.28
0.14
15.59
9.52
4.51
13.51
25.50
4.61
37.26
14.92
12.56
18.67
10.35
12.13
23.47
11.58
10.57
0.48
34.20
3.78
27.57
35.90
5.17
1.25
33.09
0.37
16.32
19.03
7.89
7.99
15.41
4.99
39.76
17.48
9.17
736.55

 
 
 
 
 
Table 3.2.2 (continued)
Overall situation by instrument state (EUR million)

9th EDF annual 

NIP

A Envelope

B Envelope

TOTAL

Cotonou

2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
East Timor
FIJI
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Pacific

Caribbean Region
Central Africa Region
Eastern, Southern Africa and the Indian Ocean 
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

* Total Dutch OCT

Regional cooperation OCT

* Total regional cooperation OCT

All OCT countries

* Total French OCT

* Total OCT
* Total ACP + OCT

Decisions

% of 
NIP

Payments

% of 
NIP

Decisions

% of 
NIP

Payments

% of 
NIP

Decisions

Assigned funds

Payments

7.25
6.91
12.23
7.75
10.47
114.04
19.87
50.68
113.47
50.57
6.17
18.23
13.72
46.08
31.77
509.20
2.90
18.00
23.52
8.80
3.50
4.80
1.80
2.00
2.00
81.53
14.21
5.80
4.47
15.15
21.80
210.29
109.76
64.02
288.91
25.67
40.40
2 876.65
129.59
252.45
3 787.46
89.41
171.19
13 461.30
12.24
1.00
-
4.55
23.16
2.35
17.94
14.66
75.90
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18
48.79
48.79
0.73
298.06
13 759.36

0%
0%
0%
0%
0%
-1%
0%
-3%
0%
0%
0%
0%
0%
0%
-8%

-1%

0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
-1%

0%

0%
0%

0%

0%
0%
0%
-3%
0%
0%
0%
-3%

-1%

0%
0%

0%
0%
0%
0%
0%
-4%
0%
-1%
0%
0%
0%
0%
-1%
0%
-1%
-1%
0%
0%
-1%

(0.63)

(1.33)

(0.08)

(0.21)
(2.52)
(4.78)

(0.14)
(0.14)
(0.42)

(0.18)
(4.91)
(4.47)
(0.13)
(10.12)

(4.82)
(100.48)

(0.11)

(0.11)
(0.47)

(0.47)

(0.13)
(0.13)
(0.55)
(0.55)

(1.27)
(101.75)

(0.14)
2.90
2.43
1.14
2.17
10.20
5.61
3.50
3.38
3.40
0.84
0.27
2.02
5.75
0.08
43.56
(0.07)
3.45
2.85
0.14
0.40
0.33
0.05
0.07
0.50
21.97
2.06
0.75
(0.21)
0.60
3.09
36.00
16.89
8.22
17.44
3.52
2.97
270.66
18.59
12.92
351.21

2.55
1 095.06
6.26
0.56

6.51
0.10

0.12
13.54
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65
8.65
8.65

52.14
1 147.20

-2%
42%
20%
15%
21%
9%
28%
7%
3%
7%
14%
1%
15%
12%
0%

9%

-2%
19%
12%
2%
12%
7%
3%
4%
25%
27%
14%
13%
-5%
4%
14%

17%

15%
13%

6%

14%
7%
9%
14%
5%
9%
0%
1%

8%

51%
56%

0%
28%
4%
0%
1%

18%

19%
44%

40%

4%
3%
0%
7%
16%

5%

18%
18%
0%

17%

8%

122 

0%
0%
0%
0%
0%
0%
-1%
0%
0%
0%
0%
0%
0%
0%
0%

0%

0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%

0%

0%
0%

0%

0%
0%
0%
0%
0%
0%
0%
0%

0%

0%
0%

0%
0%
0%
0%
0%

0%

0%
0%

0%

0%
0%
0%
0%
0%

0%

0%
0%
0%

0%

0%

0%
0%
0%
0%
27%
4%
0%
0%
23%
2%
0%
0%
6%
0%
0%

7%

0%
0%
1%
0%
5%
5%
5%
0%
5%
6%
4%
3%
3%
0%
3%

3%

4%
3%

1%

0%
0%
0%
5%
2%
1%
0%
0%

1%

0%
0%

0%
0%
0%
0%
0%

0%

0%
0%

0%

0%
0%
0%
0%
0%

0%

0%
0%
0%

0%

1%

2.88
5.09

26.14
0.88

0.78

35.77

0.27

0.19
0.24
0.09

0.10
4.81
0.54
0.19
0.12

0.57
7.13
3.85
2.14
3.55

8.30
6.26
5.56
29.65

133.74

0.03

0.03

-

0.03
133.77

(0.15)

(0.15)

(3.28)

(3.28)

(8.62)

-

-
(8.62)

-

-
-
-
(0.63)
(0.15)
(1.33)
-
(0.15)
-

-
(0.21)
(2.52)
(5.00)

-
-
-
-
-
-
-
-
-
-
-

-
(0.14)
(0.14)
(0.42)
(0.00)
-
-
(0.18)
(9.21)
(4.47)
(0.13)
(14.41)
(0.31)
(4.82)
(114.10)

-
-

(0.11)

-
(0.11)
(0.51)
(0.43)
(0.94)
(0.00)
-
(0.43)

(0.13)
(0.57)
(0.60)
(0.60)

(1.01)
-
(0.16)
(0.21)
2.20
1.97
-
(0.35)
5.79
2.30
(0.67)
(0.13)
8.95
1.18
(2.41)
17.45
0.03
1.65
0.61
-
(0.10)
0.11
0.02
(0.04)
0.04
24.67
5.28
1.54
(0.01)
0.85
(0.09)
34.56
7.66
8.53
13.15
5.69
(0.11)
92.84
10.11
44.29
182.16
(1.07)
(2.18)
455.96
-
0.85
0.08

-
2.35

3.45
6.74
(0.71)
0.01
(0.70)
0.08
0.02
(0.03)
-
12.30
12.37
1.35
1.35

(0.14)
2.90
2.43
1.14
5.04
15.30
5.61
3.50
29.52
5.18
0.84
0.27
2.80
5.77
0.08
80.25
(0.07)
3.45
3.12
0.14
0.59
0.57
0.14
0.07
0.60
26.78
2.60
0.94
(0.09)
0.60
3.66
43.12
20.74
10.36
20.98
3.52
2.97
281.08
24.86
18.49
383.00
6.14
2.55
1 251.61
6.26
0.56
0.03

6.51
0.10

0.12
13.57
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65
8.65
8.65

(2.22)
(116.32)

19.75
475.71

52.18
1 303.79

 
 
 
 
 
Table 3.2.3
Situation by instrument and by state (EUR million)

9TH EDF
Decisions cumulative

2010

Macroeconomic 
support

A Envelope
Sectoral 
policies

Cotonou

B Envelope

A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 

B Envelope

Implementatio
n costs

Lomé

Transfers from 
6th EDF - 
Lomé

Transfers from 
7th EDF - 
Lomé

Voluntary 
contribution 
Peace facility

TOTAL STATE

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

110.33

187.00
65.61

14.20
11.60
23.25

28.45
105.70

58.27

104.21
9.90

125.00

3.44
106.24
60.10
122.50

8.74
145.83

165.58

101.12

53.00

62.00

177.71
3.03
88.05
178.77

* Total Africa

2 119.64

127.96
203.19
52.30
156.61
148.56
170.11
35.78
97.40
182.20
31.74
87.82
326.22
40.39
8.99
116.99
481.40
34.35
52.74
196.14
52.82
90.82
5.37
164.96
103.79
96.45
301.37
188.89
293.04
120.85
57.77
286.65
97.44
188.21
469.75
116.62
12.85
235.94
4.52
120.14
193.33
126.53
36.42
223.14
17.60
183.11
188.66
32.19
6 560.08

127.96
313.52
52.30
343.61
214.17
170.11
49.98
109.00
205.45
31.74
116.27
431.92
40.39
8.99
116.99
539.67
34.35
52.74
300.34
62.72
90.82
5.37
289.96
103.79
99.89
407.62
248.99
415.54
120.85
66.51
432.48
97.44
353.79
469.75
217.74
12.85
288.94
4.52
182.14
193.33
126.53
36.42
400.85
20.64
271.16
367.43
32.19
8 679.72

8.06

5.86

4.40

1.80

3.20

10.00
1.11
21.60
0.38

24.75

11.49

92.65

26.70
1.05
8.06

52.41
8.20
5.81
9.35
17.59
6.19
6.57
99.96

0.46
50.91
1.10
1.80
2.80
3.20
29.05
206.35
26.60

24.00
6.38
21.30
42.28
27.26
0.67
5.52
0.80
15.33

2.00
11.60
0.70
56.08

79.93

4.55
41.60
38.60
19.19
24.30
986.22

7.60

1.60

2.00

11.20

26.70
1.05

38.95
8.20
5.81
3.35
17.59
6.19
4.57
99.96

0.46
50.91
1.10

2.80

29.05
206.35
26.60

24.00
6.38
11.30
41.17
5.66
0.28
5.52
0.80
15.33

2.00
11.60
0.70
31.33

79.93

4.55
41.60
38.60
7.70
24.30
882.37

123 

13.37
0.36

9.94
65.93

0.90

1.29

15.61
57.32

31.99
0.11
2.73
1.45
0.43
37.36

12.10
0.61
-

6.75
2.56
0.32

1.89

119.68
0.35

0.85

23.68

104.63
1.24
0.04
18.79
3.76
0.27
0.27
536.56

0.85

0.02

0.47

0.02
0.15
0.43

0.09
6.65

1.52

0.02

2.63

2.86

-

15.69

168.03
314.93
60.36
353.55
332.51
178.31
56.69
118.35
224.32
37.94
138.44
590.05
40.39
8.99
117.45
622.57
35.56
57.27
304.61
66.35
157.70
211.72
328.66
104.40
123.90
414.14
277.47
460.37
148.42
67.26
446.54
98.24
369.12
589.43
219.60
14.85
301.40
5.22
261.90
193.33
313.72
37.66
405.43
81.03
316.38
386.89
56.75
10 218.18

-

 
 
 
 
 
Table 3.2.3 (continued)
Situation by instrument and by state (EUR million)

9TH EDF
Decisions cumulative

2010

Macroeconomic 
support

A Envelope
Sectoral 
policies

A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 

B Envelope

Implementatio
n costs

Cotonou

B Envelope

Lomé

Transfers from 
6th EDF - 
Lomé

Transfers from 
7th EDF - 
Lomé

Voluntary 
contribution 
Peace facility

TOTAL STATE

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

6.40
81.57
10.00
25.92
4.04
2.50

27.09
157.52

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region

* Total Pacific

3.05

3.05

Eastern, Southern Africa and the Indian Ocean 

Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

2 280.21

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

14.64
14.64

* Total Dutch OCT

-

* Total French OCT

Regional cooperation OCT

* Total regional cooperation OCT

Administrative and financial expenditure
All OCT countries

7.25
6.91
12.23
7.75
4.07
31.83
9.87
24.76
109.43
48.07
6.17
18.23
13.72
46.08
4.69
351.05
2.90
18.00
23.52
8.80
3.50
4.80
1.80
2.00
2.00
81.53
14.21
5.80
4.47
12.10
21.80
207.24

7 118.36
12.24
1.00

4.55
23.16
2.35
17.94
0.02
61.26
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18

7.25
6.91
12.23
7.75
10.47
113.41
19.87
50.68
113.47
50.57
6.17
18.23
13.72
46.08
31.77
508.57
2.90
18.00
23.52
8.80
3.50
4.80
1.80
2.00
2.00
81.53
14.21
5.80
4.47
15.15
21.80
210.29
109.76
64.02

288.91

25.67
40.40
2 876.65
126.00
252.45
3 783.87
90.00
171.19
13 443.63
12.24
1.00

4.55
23.16
2.35
17.94
14.66
75.90
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18
48.79
48.79

4.38
19.98

8.40

2.00

4.68
4.40

43.84

22.44
7.25

1.70
2.08
33.47

1.00

16.50
7.65
0.69
167.13
26.04

0.70

219.71
0.60

2.10
2.20
1.10
1.40
0.50
0.60
0.60
3.50
0.55
1.88
0.70
1.60
0.02
17.35

1.00
4.38
36.48
7.65
9.09
167.13
28.04

4.68
4.40
0.70

263.55
0.60

2.10
2.20
1.10
1.40
0.50
0.60
0.60
25.94
7.80
1.88
0.70
3.30
2.10
50.82
35.30
16.14

48.92

119.33
17.51
31.95
269.15

-

-

169.96

1 119.43

11.20

1 569.74

347.63

347.63

7.00

7.00

-

-

-

7.00

-

-

-

-

-

7.00

-

-

0.07

83.06

-

0.21

0.27

0.01

0.10

6.00
89.06

0.59
0.42

3.39
0.48

0.20

-

-

0.11

5.08

-

5.22

71.34

39.17

5.22

1.67
22.96

-

-

-
0.03
0.03

0.03
22.99

71.34

39.17

29.26
731.30

0.00

39.17

0.00
0.06
2.13
2.19
0.04

0.90

0.95
0.00
0.00

-

-

-

3.15
734.44

-
39.17

-

-

-

0.73
0.73
0.73
348.36

7.25
6.91
12.23
8.75
14.85
149.88
27.53
59.77
280.60
161.74
6.17
22.91
18.12
46.98
37.77
861.46
3.50
18.00
26.22
11.42
4.60
6.20
2.30
2.60
2.60
110.86
22.59
7.69
5.37
18.45
23.90
266.29
145.06
80.16

337.83

25.67
40.40
3 111.70
143.51
284.40
4 168.74
437.63
202.12
16 154.42
12.24
1.01
7.00
4.55
23.16
2.35
17.94
14.66
82.90
11.06
52.60
63.66
20.97
24.24
31.12
18.94
16.86
112.13
48.82
48.82
0.73
0.73
308.23
16 462.65

* Total OCT
*Total ACP + OCT

14.64
2 294.85

233.91
7 352.27

297.33
13 740.96

-
169.96

7.00
1 126.43

-
11.20

7.00
1 576.74

124 

 
 
 
 
 
Table 3.2.4
Situation by instrument and by state (EUR million)

9th EDF
Decisions cumulated

2010

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 

Democratic Republic of Congo

Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

A Envelope

Cotonou

B Envelope

Lomé

Macroeconomic 
support

Sectoral policies

Total A 
Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

B Envelope

Implementation 
costs

Transfers 
from 6th EDF -
Lomé

Transfers 
from 7th EDF -
Lomé

Voluntary 
contribution 
Peace Facility

Total state

(0.82)

(13.43)

(0.45)

(7.89)

(1.43)

(0.92)
(2.53)
(4.53)

(0.57)
(0.01)
(0.73)

(0.46)

(0.21)

(0.92)
(3.35)
(4.53)

(0.57)
(0.01)
(0.73)

(0.46)

(0.21)

(1.22)

(1.22)

(12.18)
(0.23)

(0.32)
(0.04)

(0.52)
(29.89)
(0.02)
(0.33)
0.64
(0.75)

(0.23)
(0.22)
-

-
(0.08)

(0.25)
(0.37)
(0.27)
(0.37)

(12.18)
(0.23)

(0.32)
(0.04)

(0.52)
(43.32)
(0.02)
(0.33)
0.64
(0.75)

(0.23)
(0.22)
(0.45)

(0.08)

(8.14)
(0.37)
(0.27)
(1.80)

(0.01)

(0.01)

(0.06)

(0.15)

(4.80)

(0.18)

(0.06)

(4.80)

(0.15)

(0.18)

(0.07)

(0.15)

(0.00)

(0.01)

(0.01)
(0.07)

(0.04)

(0.02)

(0.00)
(1.31)

(0.75)

(0.05)

(0.18)

(0.86)

(0.09)

(0.00)

(0.99)
(3.35)
(4.53)
(0.15)

(0.01)
(0.57)
(0.01)
(0.73)

(0.46)

(0.97)

(1.23)

(12.18)
(0.28)
(0.07)
(0.32)
(0.08)

(0.54)
(43.32)
(0.02)
(1.64)
0.64
(0.81)
(1.04)

(5.03)
(0.22)
(0.54)

(0.08)
(0.15)
-
(0.18)

(8.14)
(0.37)
(0.27)
(1.80)

* Total Africa

(24.01)

(56.61)

(80.62)

(0.21)

(4.98)

-

(5.19)

-

(1.08)

(2.53)

-

(89.42)

125 

 
 
 
 
 
Table 3.2.4 (continued)
Situation by instrument and by state (EUR million)

9th EDF
Decisions cumulated

2010

A Envelope

Cotonou

B Envelope

Lomé

Macroeconomic 
support

Sectoral policies

Total A 
Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

B Envelope

Implementation 
costs

Transfers 
from 6th EDF -
Lomé

Transfers 
from 7th EDF -
Lomé

Voluntary 
contribution 
Peace Facility

Total state

(0.75)

* Total Caribbean

(0.75)

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia

Saint Vincent & the Grenadines

Suriname

Trinidad & Tobago

Cook Islands

East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Pacific

Caribbean Region
Central Africa Region
Eastern, Southern Africa and the Indian Ocean 
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

Administrative and financial expenditure
All ACP countries

* Total regional cooperation ACP

-

-

(0.63)

(0.58)

(0.08)

(0.21)

(2.52)

(4.03)

(0.14)
(0.14)

-

* Total ACP

(24.76)

(60.78)

(0.63)

(1.33)

(0.08)

(0.21)

(2.52)

(4.78)

(0.14)
(0.14)
(0.42)

(0.18)
(4.91)
(4.47)
(0.13)
(10.12)

(4.82)
(100.48)

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

* Total Dutch OCT

Regional cooperation OCT

Administrative and financial expenditure
All OCT countries

* Total regional cooperation OCT

* Total French OCT

(0.11)

(0.11)

(0.11)
(0.47)

(0.47)

(0.13)
(0.13)

(0.11)
(0.47)

(0.47)

(0.13)
(0.13)
(0.55)
(0.55)

(0.15)

(0.15)

(0.07)

-

(0.15)

-

(0.15)

-

(0.07)

-

-

-

-

-

-

(0.21)

(5.13)

-

-

-

-

-

-

-

(3.28)

(3.28)

(0.17)

(0.85)

-
(0.31)

(0.17)

(0.85)

(8.62)

(0.31)

(1.31)

(3.38)

(0.63)
(0.15)
(1.33)
-
(0.15)

(0.21)

(2.52)

(5.00)

(0.14)
(0.14)
(0.42)

(0.18)
(9.21)
(4.47)
(0.13)
(14.41)
(0.31)
(4.82)
(114.10)

(0.11)

(0.11)
(0.51)
(0.43)
(0.94)
(0.00)

(0.43)

(0.13)
(0.57)
(0.60)
(0.60)

(2.22)
(116.32)

-

-

-

-

(0.05)
(0.43)
(0.48)
(0.00)

(0.43)

(0.43)
(0.04)
(0.04)

(0.95)
(4.33)

* Total OCT
* Total ACP+OCT

(24.76)

(0.71)
(61.50)

(1.27)
(101.75)

(0.21)

(5.13)

-

(8.62)

(0.31)

(1.31)

126 

 
 
 
 
 
A Envelope

Cotonou

B Envelope

Lomé

Macroeconomic 
support

Sectoral policies

 A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

B Envelope

Implementation 
costs

Transfers from 
6th EDF - Lomé

Table 3.2.5
Situation by instrument and by state (EUR million)

9th EDF
Decisions annual

2010

Angola

Benin

Botswana

Burkina Faso

Burundi

Cameroon

Cape Verde

Central African Republic

Chad

Comoros

Congo (Brazzaville) 

Democratic Republic of Congo

Djibouti

Equatorial Guinea

Eritrea

Ethiopia

Gabon

Gambia

Ghana

Guinea Bissau

Guinea (Conakry)

Ivory Coast

Kenya

Lesotho

Liberia

Madagascar

Malawi

Mali

Mauritania

Mauritius

Mozambique

Namibia

Niger

Nigeria

Rwanda

Sao Tome & Principe

Senegal

Seychelles

Sierra Leone

Somalia

Sudan

Swaziland

Tanzania

Togo

Uganda

Zambia

Zimbabwe

107.51

185.06

64.91

12.27

11.58

22.53

28.45

105.70

58.07

104.11

9.79

124.75

3.44

105.20

59.15

122.07

8.74

145.83

165.33

101.12

52.47

60.64

177.60

3.03

80.89

178.52

124.11

197.75

51.80

148.67

136.93

162.81

34.29

91.23

173.12

31.28

85.60

312.13

21.39

8.64

110.27

471.05

31.20

48.94

169.30

43.60

84.45

4.88

154.13

96.44

92.72

282.52

179.02

288.04

106.00

56.35

270.04

95.06

182.25

418.14

116.14

12.37

227.98

4.29

113.34

190.23

124.40

34.91

205.03

15.59

179.33

178.52

31.77

124.11

305.26

51.80

333.73

201.85

162.81

46.56

102.82

195.64

31.28

114.05

417.83

21.39

8.64

110.27

529.12

31.20

48.94

273.41

53.39

84.45

4.88

278.88

96.44

96.16

387.72

238.17

410.11

106.00

65.10

415.87

95.06

347.58

418.14

217.26

12.37

280.44

4.29

173.98

190.23

124.40

34.91

382.63

18.62

260.21

357.04

31.77

8.06

5.86

4.17

1.68

3.20

10.00

1.11

21.60

0.38

24.75

11.49

7.60

1.60

2.00

26.34

1.05

8.06

52.32

7.84

5.50

9.12

17.19

5.99

6.36

98.03

0.46

45.32

1.03

1.68

2.75

3.20

21.11

202.10

25.26

23.74

6.25

20.84

40.50

27.26

0.67

5.50

0.61

14.15

1.88

11.23

0.70

55.36

79.08

4.55

39.78

37.89

18.94

24.11

26.34

1.05

38.86

7.84

5.50

3.35

17.19

5.99

4.36

98.03

0.46

45.32

1.03

2.75

21.11

202.10

25.26

23.74

6.25

10.84

39.39

5.66

0.28

5.50

0.61

14.15

1.88

11.23

0.70

30.61

79.08

4.55

39.78

37.89

7.45

24.11

850.23

127 

Transfers from 
7th EDF - Lomé
12.49

0.23

9.34

65.49

0.49

1.19

15.54

56.48

29.63

0.11

2.58

1.45

0.43

36.17

8.85

0.61

6.43

2.51

0.32

1.85

115.78

0.34

0.82

21.94

0.38

-

0.02

-

0.02

0.00

0.34

0.09

6.65

1.52

2.54

104.63

2.86

1.18

0.04

17.51

3.53

0.27

0.27

Voluntary 
contribution 
Peace Facility

Total state

162.93

306.54

59.86

343.07

319.66

170.66

52.56

111.94

214.02

37.28

135.95

572.72

21.39

8.64

110.72

604.07

32.33

53.20

277.62

57.02

141.73

206.98

313.00

97.04

119.91

393.97

265.79

453.11

133.57

65.85

429.87

95.66

361.73

533.92

219.12

14.25

292.49

4.99

251.28

190.23

310.65

36.09

387.22

75.92

304.50

376.25

56.15

* Total Africa

2 098.78

6 198.03

8 296.81

92.31

11.20

953.74

14.41

518.49

9 783.45

 
 
 
 
 
Table 3.2.5 (continued)
Situation by instrument and by state (EUR million)

9th EDF
Decisions annual

2010

Macroeconomic 
support

Sectoral policies

 A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

B Envelope

Implementation 
costs

Transfers from 
6th EDF - Lomé

Transfers from 
7th EDF - Lomé

A Envelope

Cotonou

B Envelope

Lomé

Voluntary 
contribution 
Peace Facility

Total state

Antigua & Barbuda

Bahamas

Barbados

Belize

Dominica

Dominican Republic

Grenada

Guyana

Haiti

Jamaica

Saint Kitts & Nevis

Saint Lucia

Saint Vincent & the Grenadines

Suriname

Trinidad & Tobago

Cook Islands

East Timor

Fiji

Kiribati

Marshall Islands

Micronesia

Nauru

Niue

Palau

Papua New Guinea

Solomon Islands

Tonga

Tuvalu

Vanuatu

Western Samoa

6.40

81.57

9.88

25.57

3.55

2.50

* Total Caribbean

26.98

156.46

* Total Pacific

2.97

2.97

Caribbean Region

Central Africa Region

Eastern, Southern Africa and the Indian Ocean 

Multiregional PALOP

Pacific Region

Regional cooperation ACP

Southern Africa Region 

West Africa Region

Administrative and financial expenditure
All ACP countries

* Total regional cooperation ACP

5.87

6.01

11.67

7.58

3.77

30.83

9.13

24.55

107.93

42.77

4.95

17.01

13.56

45.15

4.50

335.29

2.72

13.14

22.03

8.58

3.30

4.78

1.79

1.93

1.98

71.16

12.60

5.62

4.45

11.59

21.72

187.38

5.87

6.01

11.67

7.58

10.17

112.41

19.01

50.12

111.48

45.27

4.95

17.01

13.56

45.15

31.49

491.75

2.72

13.14

22.03

8.58

3.30

4.78

1.79

1.93

1.98

71.16

12.60

5.62

4.45

14.56

21.72

190.35

104.02

56.23

279.83

19.17

39.78

2 755.58

110.41

223.09

3 588.12
89.41
166.91

4.38

19.09

8.40

1.89

4.68

4.40

42.84

16.93

5.48

1.62

1.83

25.85

0.64

15.98

7.57

0.69

163.83

26.02

0.69

215.42

0.01

1.87

2.08

1.09

1.39

0.50

0.60

0.60

3.48

0.55

1.88

0.70

1.57

0.02

16.34

-

-

0.64

4.38

35.06

7.57

9.09

163.83

27.92

4.68

4.40

0.69

258.27

0.01

1.87

2.08

1.09

1.39

0.50

0.60

0.60

20.41

6.03

1.88

0.70

3.19

1.84

42.19

35.06

15.37

45.49

99.61

16.94

24.41

236.88

-

-

-

-

0.07

83.06

-

0.11

0.17

0.00

-

6.00

89.06

0.50

0.42

3.24

0.43

0.20

-

0.00

4.79

-

-
338.43

4.33

57.26

37.36

4.33

1.67

20.58

57.26

29.16

698.77

37.36

37.36

* Total ACP

2 258.21

6 720.70

12 823.35

161.00

1 081.99

11.20

1 491.07

338.43

Anguilla

British Virgin Islands

Cayman Islands

Falkland Islands

Montserrat

Pitcairn Islands

Saint Helena

Turks & Caicos Islands

Aruba

Netherlands Antilles

French Polynesia

Mayotte

New Caledonia

Saint Pierre & Miquelon

Wallis & Futuna

* Total British OCT

13.98

13.98

* Total Dutch OCT

Regional cooperation OCT

* Total regional cooperation OCT

* Total French OCT

Administrative and financial expenditure

All OCT countries

12.24

0.92

4.52

23.16

2.35

17.82

0.02

61.03

10.35

49.51

59.86

11.40

4.26

30.09

18.88

15.75

80.39

12.24

0.92

-

4.52

23.16

2.35

17.82

14.00

75.01

10.35

49.51

59.86

11.40

4.26

30.09

18.88

15.75

80.39

47.02

47.02

6.84

6.84

6.84

6.84

* Total OCT
* Total ACP + OCT

13.98
2 272.19

201.28
6 921.98

262.28
13 085.63

161.00

6.84
1 088.83

11.20

6.84
1 497.91

128 

0.73

0.73
0.73
339.15

0.03

0.03

0.03
20.61

0.06

2.13

2.19

0.04

0.90

0.95

0.00

0.00

5.87

6.01

11.67

8.22

14.55

147.47

26.58

59.21

275.31

156.32

4.95

21.69

17.96

45.95

37.49

839.25

2.73

13.14

24.40

11.08

4.40

6.17

2.29

2.53

2.58

94.81

19.05

7.50

5.35

17.75

23.56

237.33

139.08

71.60

325.32

19.17

39.78

2 954.14

127.35

247.50

3 923.94
427.84
197.74

15 409.55

12.24

0.92

6.84

4.52

23.16

2.35

17.82

14.00

81.85

10.41

51.63

62.05

11.44

4.26

31.00

18.88

15.75

81.33

47.05

47.05

0.73

3.14
701.91

37.36

0.73
273.01
15 682.56

 
 
 
 
 
B Envelope

Emergency aid

Debt relief

B Envelope

(0.00)

(0.00)

Implementation 
costs

Transfers 
from 6th EDF - 

Transfers from 
7th EDF - Lomé
(0.38)

Lomé

Table 3.2.6
Situation by instrument and by state (EUR million)

9th EDF
Assigned funds cumulated

2010

Macroeconomic 
support

Sectoral policies

Total A Envelope

A Envelope

Cotonou

Compensation 
export earnings

Angola

Benin

Botswana

Burkina Faso

Burundi

Cameroon

Cape Verde

Central African Republic

Chad

Comoros

Congo (Brazzaville) 

Democratic Republic of Congo

Djibouti

Equatorial Guinea

Eritrea

Ethiopia

Gabon

Gambia

Ghana

Guinea Bissau

Guinea (Conakry)

Ivory Coast

Kenya

Lesotho

Liberia

Madagascar

Malawi

Mali

Mauritania

Mauritius

Mozambique

Namibia

Niger

Nigeria

Rwanda

Sao Tome & Principe

Senegal

Seychelles

Sierra Leone

Somalia

Sudan

Swaziland

Tanzania

Togo

Uganda

Zambia

Zimbabwe

(1.83)

(1.23)

(0.05)

(0.00)

-

1.90

0.29

(13.56)

-

(0.08)

(0.02)

(0.01)

(0.11)

(0.13)

(0.01)

(0.01)

1.03

3.35

(3.40)

5.45

13.40

3.12

5.70

3.31

11.24

3.31

1.73

15.01

2.29

-

1.91

2.24

2.42

1.18

(3.94)

5.71

3.59

(0.43)

62.99

19.05

2.59

(0.91)

17.55

1.14

4.15

(1.32)

(0.60)

(1.30)

0.23

22.29

0.52

(0.01)

2.81

2.25

8.62

(1.15)

5.11

1.40

(9.16)

5.61

(0.70)

0.18

1.07

1.03

1.51

(3.40)

4.23

13.36

3.12

5.70

3.30

11.24

3.31

1.73

15.01

2.29

-

1.91

2.24

2.42

1.18

(2.04)

6.00

3.59

(0.43)

62.99

19.05

2.59

(14.47)

17.55

1.06

4.15

(1.32)

(0.60)

(1.30)

0.21

22.29

0.52

(0.01)

2.79

2.25

8.62

(1.15)

5.11

1.40

(9.27)

5.61

(0.82)

0.17

1.07

* Total Africa

(14.84)

220.66

205.82

(0.01)

0.60

(0.00)

(0.01)

0.38

-

(0.01)

0.47

0.01

0.37

4.64

(3.21)

(0.40)

(0.07)

(0.13)

0.06

0.07

(0.00)

(0.00)

(0.17)

0.07

3.50

(0.12)

15.45

(0.40)

(0.01)

21.11

-

0.60

(0.00)

0.38

-

(0.01)

0.47

0.01

0.37

4.64

(3.21)

(0.40)

(0.07)

(0.13)

0.06

0.07

(0.00)

(0.00)

(0.17)

0.07

3.50

(0.12)

15.45

(0.40)

(0.01)

21.11

129 

(0.13)

(0.27)

(0.09)

(0.00)

-

0.91

(0.17)

(0.14)

(0.01)

-

(0.21)

-

(0.00)

(0.01)

(0.31)

(0.00)

(0.00)

(0.02)

(0.13)

(0.01)

(0.70)

(0.00)

(0.03)

(0.13)

-

(0.01)

0.05

(0.07)

Voluntary 
contribution 
Peace Facility

Total state

0.65

1.38

(3.40)

3.95

13.87

3.12

5.70

3.30

11.62

3.31

1.72

16.08

2.29

-

1.91

2.08

2.42

1.04

(1.67)

5.99

8.23

(3.64)

62.38

19.05

2.52

(14.60)

17.60

1.11

4.15

(1.32)

(0.75)

(1.30)

0.04

21.59

0.51

0.06

6.27

2.25

8.49

(1.15)

5.00

1.39

(9.27)

21.10

(1.29)

0.17

1.06

-

(0.35)

(1.53)

-

225.04

 
 
 
 
 
Table 3.2.6 (continued)
Situation by instrument and by state (EUR million)

9th EDF
Assigned funds cumulated

2010

Macroeconomic 
support

Sectoral policies

Total A Envelope

A Envelope

Cotonou

Compensation 
export earnings

B Envelope

Emergency aid

Debt relief

B Envelope

Implementation 
costs

Transfers 
from 6th EDF - 

Transfers from 
7th EDF - Lomé

Lomé

Voluntary 
contribution 
Peace Facility

Total state

Antigua & Barbuda

Bahamas

Barbados

Belize

Dominica

Dominican Republic

Grenada

Guyana

Haiti

Jamaica

Saint Kitts & Nevis

Saint Lucia

Saint Vincent & the Grenadines

Suriname

Trinidad & Tobago

Cook Islands

East Timor

Fiji

Kiribati

Marshall Islands

Micronesia

Nauru

Niue

Palau

Papua New Guinea

Solomon Islands

Tonga

Tuvalu

Vanuatu

Western Samoa

Caribbean Region

Central Africa Region

-

-

-

(0.75)

0.47

(0.01)

(0.29)

* Total Caribbean

* Total Pacific

0.20

0.20

(1.01)

-

(0.16)

(0.01)

2.20

(0.62)

-

0.40

0.16

2.30

(0.67)

(0.13)

5.10

1.26

(2.40)

6.41

0.02

1.65

(1.26)

(0.10)

0.11

0.02

(0.04)

0.04

16.59

(0.20)

1.54

(0.01)

0.65

(0.07)

18.94

Eastern, Southern Africa and the Indian Ocean 

Multiregional PALOP

Pacific Region

Regional cooperation ACP

Southern Africa Region 

West Africa Region

Administrative and financial expenditure
All ACP countries

* Total regional cooperation ACP

-

-

* Total ACP

(14.93)

246.00

(1.01)

-

(0.16)

(0.01)

2.20

(0.62)

-

(0.35)

0.63

2.30

(0.67)

(0.13)

5.10

1.26

(2.41)

6.12

0.02

1.65

(1.26)

(0.10)

0.11

0.02

(0.04)

0.04

16.59

(0.20)

1.54

(0.01)

0.85

(0.07)

19.13

1.13

2.06

4.33

5.69

(0.11)

93.48

9.49

41.60

157.67
(0.29)
(2.18)
386.26

0.85

0.85

Anguilla

British Virgin Islands

Cayman Islands

Falkland Islands

Montserrat

Pitcairn Islands

Saint Helena

Turks & Caicos Islands

Aruba

Netherlands Antilles

French Polynesia

Mayotte

New Caledonia

Saint Pierre & Miquelon

Wallis & Futuna

* Total British OCT

3.45

3.45

* Total Dutch OCT

Regional cooperation OCT

Administrative and financial expenditure
All OCT countries

* Total regional cooperation OCT

* Total French OCT

* Total OCT
* Total ACP + OCT

3.45
6.90

2.35

3.45

6.65

(0.69)

0.03

(0.67)

0.08

0.02

12.30

12.40

1.39

1.39

2.35

3.20

(0.69)

0.03

(0.67)

0.08

0.02

12.30

12.40

14.94
18.14

(0.20)

1.00

1.59

5.16

(0.02)

6.52

0.01

1.87

0.02

3.85

4.88

8.08

5.48

(0.02)

13.54

(0.00)

1.88

-

-

18.42

29.51

0.08

(0.20)

2.59

5.16

0.00

3.85

11.41

0.01

1.87

8.08

5.48

(0.02)

15.42

6.53

6.47

8.82

0.37

0.63

2.69

25.51

73.44

0.08

-

-

-

-

0.08

0.08

(0.08)

-

(0.08)

-

-

-

-

-

-

(0.04)

(1.11)

0.13

-
(0.78)

(0.78)

(0.04)

(1.11)

0.13

(0.46)

(2.64)

0.13

(1.01)

(0.16)

(0.21)

2.20

1.97

(0.35)

5.79

2.30

(0.67)

(0.13)

8.95

1.18

(2.41)

17.45

0.03

1.65

0.61

(0.10)

0.11

0.02

(0.04)

0.04

24.67

5.28

1.54

(0.01)

0.85

(0.09)

34.56

7.66

8.53

13.15

5.69

(0.11)

92.84

10.11

44.29

182.16
(1.07)
(2.18)
455.96

0.85

0.08

2.35

3.45

6.74

(0.71)

0.01

(0.70)

0.08

0.02

(0.03)

12.30

12.37

1.35

1.35

(0.02)

(0.02)

(0.04)

(0.03)

(0.03)

(0.04)

(0.04)

(0.10)
(2.74)

-
0.13

19.75
475.71

19.77
406.04

-
18.42

0.08
29.60

-
-

0.08
73.52

-
(0.78)

-
(0.46)

130 

 
 
 
 
 
Table 3.2.7
Situation by instrument and by state (EUR million)

9th EDF
Payments cumulative

2010

A Envelope

Cotonou

B Envelope

Lomé

Macroeconomic 
support

Sectoral policies

 A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

B Envelope

Implementation 
costs

Transfers from 
6th EDF - Lomé

Transfers from 
7th EDF - Lomé

Voluntary 
contribution 
Peace Facility

Total state

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

106.63

184.45
64.85

12.27
11.58
22.14

28.45
105.70

57.97

103.16
9.55

94.30

3.44
103.51
54.94
122.04

8.74
145.83

139.73

53.66

45.15

55.71

177.60
3.03
80.39
168.75

* Total Africa

1 963.59

93.37
185.98
47.79
139.91
97.65
143.77
18.57
49.11
138.83
20.24
79.99
269.44
18.33
5.97
53.31
451.49
20.06
33.76
151.12
31.66
71.58
4.86
84.27
56.65
65.09
258.70
131.97
279.16
81.20
53.65
234.57
82.31
168.07
342.98
158.72
10.85
197.79
2.19
85.70
164.73
108.53
24.97
180.13
8.73
140.88
153.29
27.51
5 229.41

93.37
292.61
47.79
324.35
162.50
143.77
30.84
60.69
160.97
20.24
108.44
375.14
18.33
5.97
53.31
509.46
20.06
33.76
254.27
41.21
71.58
4.86
178.57
56.65
68.53
362.21
186.91
401.21
81.20
62.39
380.41
82.31
307.80
342.98
212.39
10.85
242.94
2.19
141.41
164.73
108.53
24.97
357.73
11.76
221.28
322.04
27.51
7 193.00

8.06

5.86

4.17

1.06

3.20

10.00
1.11
18.88
0.38

24.75

11.49

88.97

24.91
1.05
8.06

46.38
6.82
5.50
8.92
14.53
5.50
6.14
82.93

0.46
43.56
0.74
1.06
1.68
3.20
14.12
154.54
22.27

23.74
6.25
19.91
39.37
24.54
0.67
3.42
0.61
13.49

0.88
8.19
0.70
51.98

78.23

4.55
21.47
36.06
18.94
21.79
827.13

11.60
0.23

8.83
64.89

0.36

1.07

15.19
54.16

17.85
0.11
2.58
1.45
0.43
32.31

8.48
0.57

5.74
2.51
0.32

1.58

99.44
0.34

0.69

21.24

104.49
0.89
0.04
16.14
3.53
0.27
0.27
477.61

129.89
293.89
55.85
333.18
273.78
150.58
36.70
69.61
176.58
25.74
129.76
512.61
18.33
5.97
53.77
570.87
20.91
37.39
257.42
44.84
118.02
159.40
209.31
57.22
92.27
368.46
212.90
443.08
106.06
63.15
392.05
82.91
321.28
442.42
214.25
11.72
251.82
2.89
214.62
164.73
293.79
25.85
362.32
49.37
263.73
341.25
49.57
8 512.12

-

0.38

0.02

0.34

0.09
6.64

1.52

2.54

2.86

-

14.39

7.60

1.60

2.00

11.20

24.91
1.05

32.92
6.82
5.50
3.15
14.53
5.50
4.14
82.93

0.46
43.56
0.74

1.68

14.12
154.54
22.27

23.74
6.25
9.91
38.26
5.66
0.28
3.42
0.61
13.49

0.88
8.19
0.70
27.23

78.23

4.55
21.47
36.06
7.45
21.79
726.96

131 

 
 
 
 
 
Table 3.2.7 (continued)
Situation by instrument and by state (EUR million)

9th EDF
Payments cumulative

2010

A Envelope

Cotonou

B Envelope

Lomé

Macroeconomic 
support

Sectoral policies

 A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

B Envelope

Implementation 
costs

Transfers from 
6th EDF - Lomé

Transfers from 
7th EDF - Lomé

Voluntary 
contribution 
Peace Facility

Total state

5.06
2.97
10.47
6.97
2.83
26.20
7.75
14.82
97.17
25.78
3.66
1.33
7.41
40.93
4.47
257.82
2.49
9.39
21.09
8.28
3.14
4.30
1.62
1.79
1.74
49.37
8.73
4.47
4.23
10.57
19.73
150.94

4.91
80.71
9.63
19.07
3.33
2.50

4.68
124.83

1.81

1.81

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Caribbean

* Total Pacific

Caribbean Region
Central Africa Region
Eastern, Southern Africa and the Indian Ocean 
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure
All ACP countries

* Total ACP

2 090.23

5 638.17

Administrative and financial expenditure
All OCT countries
Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

* Total British OCT

* Total Dutch OCT

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

Regional cooperation OCT

* Total French OCT

* Total regional cooperation OCT
* Total OCT
* Total ACP + OCT

8.65
8.65

12.16
0.60

4.52
18.78
0.10
14.52
0.02
50.71
10.08
49.51
59.59
10.72
2.56
25.38
15.75
3.95
58.36

8.65
2 098.88

168.66
5 806.82

5.06
2.97
10.47
6.97
7.74
106.91
17.38
33.89
100.49
28.28
3.66
1.33
7.41
40.93
9.15
382.65
2.49
9.39
21.09
8.28
3.14
4.30
1.62
1.79
1.74
49.37
8.73
4.47
4.23
12.38
19.73
152.75
88.87
44.48
195.51
9.39
36.43
2 117.50
67.47
121.97
2 681.63
89.41
153.45
10 652.89

12.16
0.60
-
4.52
18.78
0.10
14.52
8.67
59.36
10.08
49.51
59.59
10.72
2.56
25.38
15.75
3.95
58.36
27.10
27.10
204.40
10 857.29

2.88
14.33

8.40

1.78

0.80

0.64

13.18
7.57
0.69
146.08
26.02

0.69

28.20

194.88

0.27
0.55
0.71
0.90
0.32
0.60
0.38
2.36
0.35
1.48
0.45
1.56
0.02
9.95

7.76
0.45

1.62
1.81
11.63

-

-

0.64
2.88
27.52
7.57
9.09
146.08
27.80

0.80
0.69

223.08

0.27
0.55
0.71
0.90
0.32
0.60
0.38
10.12
0.80
1.48
0.45
3.18
1.82
21.58
28.94
7.31
27.89

84.58
10.18
17.77
176.67

-

-

-

128.80

931.79

11.20

1 248.46

6.13

6.13

-

-

-

-

-

-

-

6.13

6.13

-

-

-

-

-
328.95

328.95
0.73
0.73

-

-

-

-
128.80

6.13
937.92

-
11.20

6.13
1 254.59

0.73
329.68

132 

5.06
2.97
10.47
7.62
10.62
134.43
24.95
42.98
246.58
125.17
3.66
1.33
8.21
41.73
13.15
678.91
2.49
9.39
21.85
9.25
3.84
5.20
1.95
2.39
2.12
62.73
9.94
5.95
4.68
15.55
21.56
178.90
117.81
51.79
223.40
9.39
36.43
2 278.71
77.66
139.74
2 934.93
418.37
183.05
12 906.28
0.73
0.73
12.16
0.60
6.13
4.52
18.78
0.10
14.52
8.67
65.49
10.14
51.63
61.78
10.76
2.56
26.27
15.75
3.95
59.29
27.13
27.13
-
13 120.69

0.07

69.01

0.11

0.17

-

4.00
73.01

0.50
0.42

3.24
0.41

-

4.57

-

3.97

48.29

24.38

3.97

0.50
19.03

48.29

24.38

29.10
632.58

24.38

-

-

-
0.03
0.03
0.03
19.05

-
0.06
2.13
2.19
0.04

0.89

0.93
0.00
0.00
3.13
635.70

-

-

-

-
24.38

 
 
 
 
 
Table 3.2.8
Situation by instrument and by state (EUR million)
9th EDF
Payments annual

A Envelope

2010

Macroeconomic 
support

Sectoral policies

Total A Envelope

Cotonou

Compensation 
export earnings

B Envelope

Emergency aid

Debt relief

B Envelope

Implementation 
costs

Transfers 
from 6th EDF 

Lomé
Transfers from 7th 
EDF - Lomé

Voluntary 
contribution 
Peace Facility

Total state

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 

Democratic Republic of Congo

Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

2.53

1.74
0.24

(0.10)

0.95
0.14

(0.11)
1.25
0.03

6.06

0.06

0.02

0.49
0.16

* Total Africa

13.44

6.53
28.04
3.07
4.62
29.60
22.93
6.30
20.68
20.72
4.50
6.31

46.77

4.28
0.14
15.59
9.20
4.51
13.18
24.28
4.47
27.29
(0.05)
6.71
18.71
9.90
12.38
22.03
11.31
7.91
0.48
33.82
3.78
21.42
35.55
5.17
0.82
30.76
0.37
16.17
19.03
4.78
7.77
15.41
2.39
38.10
17.32
3.26
648.31

6.53
30.56
3.07
6.36
29.84
22.93
6.30
20.68
20.72
4.50
6.31

46.77

4.28
0.14
15.59
9.10
4.51
13.18
25.23
4.61
27.29
(0.05)
6.71
18.71
9.90
12.27
23.27
11.33
7.91
0.48
33.82
3.78
27.47
35.55
5.17
0.82
30.82
0.37
16.19
19.03
4.78
7.77
15.41
2.39
38.59
17.48
3.26
661.75

1.09

1.52
1.28

1.08
1.06
0.11

9.28

0.43

0.26

7.33
14.97
5.85

0.45
(0.13)
0.20
0.25

0.28

0.10

0.44
2.27

0.13

0.59

2.14
1.17

5.91
58.06

133 

0.46

2.66

3.12

1.09

1.52
1.28

1.08
1.06
0.11

9.28

0.43

0.46
0.26

7.33
14.97
5.85

0.45
(0.13)
0.20
0.25
2.66

0.28

0.10

0.44
2.27

0.13

0.59

2.14
1.17

5.91
61.18

-

0.01
(0.00)

(0.06)

(0.02)

(0.35)

7.92

(0.00)

(0.13)

2.64

-
(0.04)

(0.00)
0.00

0.35

0.01

2.51
0.22

0.45
-

0.10

-

0.10

13.52

-

7.64
30.56
3.07
6.30
31.36
24.21
6.30
20.68
21.78
5.56
6.08

63.97

4.28
0.14
15.59
9.52
4.51
13.51
25.50
4.61
37.26
14.92
12.56
18.67
10.35
12.13
23.47
11.58
10.57
0.48
34.20
3.78
27.57
35.90
5.17
1.25
33.09
0.37
16.32
19.03
7.89
7.99
15.41
4.99
39.76
17.48
9.17
736.55

 
 
 
 
 
Macroeconomic 
support

Sectoral policies

Total A Envelope

A Envelope

Cotonou

Compensation 
export earnings

B Envelope

Emergency aid

Debt relief

B Envelope

Implementation 
costs

Transfers 
from 6th EDF 

Lomé
Transfers from 7th 
EDF - Lomé

Voluntary 
contribution 
Peace Facility

Total state

Table 3.2.8 (continued)
Situation by instrument and by state (EUR million)
9th EDF
Payments annual

2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

0.26
7.89
3.58

0.25

0.05
12.03

* Total Caribbean

* Total Pacific

0.12

0.12

(0.14)
2.90
2.43
1.14
1.90
2.31
2.03
3.50
3.13
3.40
0.84
0.27
2.02
5.75
0.04
31.53
(0.07)
3.45
2.85
0.14
0.40
0.33
0.05
0.07
0.50
21.97
2.06
0.75
(0.21)
0.47
3.09
35.87

Caribbean Region
Central Africa Region
Eastern, Southern Africa and the Indian Ocean 
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region 
West Africa Region

* Total regional cooperation ACP

-

-

Administrative and financial expenditure
All ACP countries

* Total ACP

25.59

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
Wallis & Futuna

* Total British OCT

0.12
0.12

* Total Dutch OCT

* Total French OCT

Regional cooperation OCT

* Total regional cooperation OCT

Administrative and financial expenditure
All OCT countries

715.71
6.26
0.56

6.51
0.10

13.42
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65

(0.14)
2.90
2.43
1.14
2.17
10.20
5.61
3.50
3.38
3.40
0.84
0.27
2.02
5.75
0.08
43.56
(0.07)
3.45
2.85
0.14
0.40
0.33
0.05
0.07
0.50
21.97
2.06
0.75
(0.21)
0.60
3.09
36.00
16.89
8.22
17.44
3.52
2.97
270.66
18.59
12.92
351.21

2.55
1 095.06
6.26
0.56
-

6.51
0.10

0.12
13.54
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65
8.65
8.65

2.94

26.14

2.88
2.15

0.88

0.78

2.88
5.09

26.14
0.88

0.78

6.69

29.08

-

35.77

-

0.90

0.02

0.02

0.90

-

0.27

0.19
0.24
0.09

0.10
0.58
0.09
0.19
0.12

1.87

4.23
0.45

0.57
5.26

-

-

15.07

89.01

0.03

0.03

0.27

0.19
0.24
0.09

0.10
4.81
0.54
0.19
0.12

0.57
7.13
3.85
2.14
3.55

8.30
6.26
5.56
29.65

133.74

0.03

0.03

2.20

2.20

2.32

-
6.14

6.14

(0.11)

0.04

(0.11)

14.31

0.04

0.04

-

-

-
-

(0.14)
2.90
2.43
1.14
5.04
15.30
5.61
3.50
29.52
5.18
0.84
0.27
2.80
5.77
0.08
80.25
(0.07)
3.45
3.12
0.14
0.59
0.57
0.14
0.07
0.60
26.78
2.60
0.94
(0.09)
0.60
3.66
43.12
20.74
10.36
20.98
3.52
2.97
281.08
24.86
18.49
383.00
6.14
2.55
1 251.61
6.26
0.56
0.03

6.51
0.10

0.12
13.57
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65
8.65
8.65

* Total OCT
* Total ACP + OCT

0.12
25.71

43.38
759.09

52.14
1 147.20

-
15.07

0.03
89.05

134 

0.03
133.77

-
6.14

-
2.32

-
14.31

-
0.04

52.18
1 303.79

 
 
 
 
 
Table 3.3.1.
 Overall situation by instrument and country (EUR million)

10th EDF 

cumulative 2010

NIP

Cotonou

A Envelope

B Envelope

Total

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

Assigned funds

Payments

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 207.00
 334.00
 73.00
 529.00
 188.00
 239.00
 49.90
 137.00
 299.00
 45.00
 85.00
 514.00
 40.50
 122.00
 644.00
 49.00
 76.00
 367.00
 97.00

 218.00
 383.00
 136.00
 150.00
 577.00
 436.00
 533.00
 156.00
 51.00
 603.00
 103.00
 458.00
 677.00
 290.00
 16.60
 314.31
 11.40
 242.00
 212.00

 63.00
 555.00
 123.00
 439.00
 475.00

 56.50
 188.50
 65.00
 474.23
 81.00
 224.70
 29.60
 106.15
 155.00
 27.82
 20.30
 330.30
 4.50
 53.70
 405.64
 22.00
 33.00
 294.00
 35.00

 91.62
 213.05
 74.00
 116.35
-
 288.00
 437.30
 12.40
 39.50
 465.17
 72.80
 223.00
 92.00
 284.15
 16.60
 212.80
 8.40
 134.17
 117.00

 28.30
 405.50
 40.13
 381.00
 406.90

27%
56%
89%
90%
43%
94%
59%
77%
52%
62%
24%
64%
11%
44%
63%
45%
43%
80%
36%

42%
56%
54%
78%
0%
66%
82%
8%
77%
77%
71%
49%
14%
98%
100%
68%
74%
55%
55%

45%
73%
33%
87%
86%

 2.29
 60.20
 14.66
 144.42
 38.44
 16.34
 16.94
 17.34
 11.00
 1.65
 1.55
 36.03
 1.28
 0.59
 157.63
 0.08
 1.23
 49.80
 9.54

 29.73
 3.78
 14.69
 42.43

 79.75
 68.97

 17.61
 139.28
 2.04
 37.31
 0.15
 88.65
 0.91
 44.16
 2.47
 38.54
 38.78

 2.00
 122.49
 25.26
 57.29
 81.49

* Total Africa

11 317.71

6 767.07

60%

1 518.80

0%
14%
14%
7%
24%
4%
18%
20%
3%
21%
7%
20%
4%
4%
5%
0%
3%
11%
15%

15%
5%
15%
18%
1%
12%
3%
2%
23%
2%

7%
0%
3%
3%
6%
79%
14%

1%
3%
12%
1%
8%

 46.37
 10.50
 38.84
 45.61
 9.50
 9.00
 28.01
 10.00
 9.60
 6.25
 100.35
 1.54
 4.86
 30.23

 2.64
 41.02
 14.95
 15.28
 33.57
 18.35
 21.00
 26.93
 8.20
 54.39
 15.05
 2.73
 11.49
 12.11

 33.80
 2.00
 9.44
 0.50
 18.03
 9.00
 35.02

 0.89
 14.84
 15.12
 5.48
 37.33
 24.26

 40.92
 10.50
 8.44
 38.95

 9.00
 26.31
 4.79
 7.27
 4.37
 59.69

 4.76
 10.00

 2.11
 41.02
 14.95
 5.22

 11.22
 21.00
 8.81
 2.42
 54.09
 9.68
 1.06
 10.90
 12.11

 20.83
 1.60
 8.44
 0.44
 0.28
 8.00
 28.42

 0.05
 14.84
 12.00
 4.60
 35.76
 11.80

12%
14%
2%
21%

18%
19%
2%
16%
5%
12%

4%
2%

3%
11%
15%

3%
15%
6%
0%
12%
2%
1%
21%
2%

5%
0%
3%
3%
0%
70%
12%

0%
3%
10%
1%
8%

 56.50
 244.53
 75.50
 513.07
 126.61
 234.20
 38.60
 134.16
 165.00
 37.41
 26.55
 430.65
 6.04
 58.56
 435.87
 22.00
 35.64
 335.02
 49.95
 15.28
 125.19
 231.40
 95.00
 143.28
 8.20
 342.39
 452.35
 15.13
 50.99
 489.28
 72.80
 256.80
 94.00
 293.59
 17.10
 230.83
 17.40
 169.19
 117.00

 29.19
 420.34
 55.25
 386.48
 444.23
 24.26

 21.37
 202.88
 73.25
 417.38
 109.59
 91.63
 35.32
 47.59
 34.08
 11.73
 14.74
 140.50
 3.04
 7.38
 328.98
 0.26
 6.56
 223.03
 36.40
 7.29
 59.29
 28.81
 47.73
 110.98
 4.93
 201.86
 344.48
 2.60
 45.03
 456.44
 6.02
 78.67
 2.53
 99.47
 2.59
 150.79
 16.19
 94.16
 92.34

 3.35
 399.62
 42.11
 306.44
 313.12
 21.71

 2.29
 101.21
 25.16
 152.86
 77.39
 16.34
 25.94
 43.65
 15.79
 8.92
 5.92
 95.72
 1.28
 5.35
 167.63
 0.08
 3.34
 90.82
 24.49
 5.22
 29.73
 15.00
 35.69
 51.24
 2.42
 133.84
 78.65
 1.06
 28.51
 151.39
 2.04
 58.14
 1.75
 97.09
 1.35
 44.45
 10.47
 66.96
 38.78

 2.05
 137.33
 37.26
 61.89
 117.25
 11.80

 834.06

7%

 566.66

5%

7 622.79

4 744.25

2 085.55

1%
18%
20%
27%
20%
7%
34%
13%
4%
4%
2%
7%
3%
0%
24%
0%
2%
14%
10%

14%
1%
11%
28%
0%
18%
13%
0%
35%
23%
2%
8%
0%
31%
5%
14%
22%
16%
18%

3%
22%
21%
13%
17%

13%

135 

 
 
 
 
 
A Envelope

B Envelope

Cotonou

Total

Payments

as % of 
NIP

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

Assigned funds

Payments

 9.00

265%

 9.00

265%

 12.40

Table 3.3.1 (continued)
 Overall situation by instrument and country (EUR million)

10th EDF 

cumulative 2010

NIP

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

* Total Caribbean

* Total Pacific

Caribbean Region
Central Africa Region 
Eastern, Southern Africa and the Indian Ocean 
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region 
West Africa Region

Administrative and financial expenditure

* Total regional cooperation ACP

 3.40
 4.70
 9.80
 11.80
 5.70
 179.00
 6.00
 51.00
 291.00
 110.00
 4.50
 8.10
 7.80
 19.80
 25.50

 738.10

 3.00
 78.50

 12.70
 5.30
 8.30
 2.70
 3.00
 2.90
 130.00
 13.20
 5.90
 5.00
 21.60
 30.00

 322.10

 165.00
 165.00
 645.00
2 700.00
 33.10
 95.00
 116.00
 597.00
4 516.10

Decisions

 3.40

as % of 
NIP
100%

 1.46
 11.80
 0.57
 101.20
 1.00
 5.00
 256.50
 74.75
 4.50
 1.22
7.02
 19.80
 17.34

 505.56

 0.45
 44.00

 8.41
 5.00
 8.10
 2.50
 2.55
 2.72
 27.17
 9.96
 0.90
 5.00
 6.90
 19.25

 142.91

 31.30
 59.72
179.79
1 559.66
 7.10
 53.90
 5.00
 24.30
1 920.77

15%
100%
10%
57%
17%
10%
88%
68%
100%
15%
90%
100%
68%

68%

15%
56%

66%
94%
98%
93%
85%
94%
21%
75%
15%
100%
32%
64%

44%

19%
36%
28%
58%
21%
57%
4%
4%
43%

 0.09

 0.41
 0.06
 0.33
 28.50
 0.49
 0.13
 35.72
 46.39
 0.29
 0.48
0.08
 1.68
 0.19

 114.84

 0.14
 1.09

 0.44
 0.77
 1.28
 0.19
 0.58
 0.43
 1.56
 1.51

 0.32
 0.80
 4.74

 13.87

 0.16
 0.11
5.83
 454.21
 1.26
 1.91

 0.17
463.66

3%

4%
1%
6%
16%
8%
0%
12%
42%
6%
6%
1%
8%
1%

16%
5%
1%

3%
15%
15%
7%
19%
15%
1%
11%
0%
6%
4%
16%

4%
0%
0%
1%
17%
4%
2%
0%
0%
24%

12%

* Total ACP

16 894.01

9 336.31

55%

2 111.16

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
Wallis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

 5.27
 15.33
 8.79

 72.18
 18.90
 1.80

 0.45

 131.72

 0.32

92%
9%
147%

25%
17%
40%

6%
0%
0%

18%

11%
0%

 1.00

8%

 5.27
 15.33
 8.79

 37.58
 18.90

92%
9%
147%

13%
17%

 94.87

13%

 0.65
 15.20
 5.71
 1.50
 1.40
 6.92

 32.70

1%
115%
97%
30%
6%
23%

10%

 0.53
 15.00
 0.15

0%
114%
2%

 15.68

5%

-

-

-

 998.48

6%

 677.20

-

4%

 4.30

 4.30

 1.46
 11.80
 5.84
 116.53
 9.79
 5.00
 367.18
 93.65
 6.30
 1.22
7.47
 19.80
 17.34

 675.78

 0.77
 44.00

 9.41
 5.00
 8.10
 2.50
 2.55
 2.72
 27.82
 25.16
 6.61
 6.50
 8.30
 26.17

 175.60

 31.30
 59.72
179.79
1 560.30
 7.10
 53.90
 5.00
 24.30
1 921.41
214.65
10 610.24

 4.30

 4.30

2.00
 6.30

 9.17

 0.70
 2.88
 5.82
 81.38
 9.52
 1.74
 98.62
 91.16
 0.36
 0.81
0.10
 17.80
 0.33

 320.40

 0.25
 3.11

 1.76
 4.37
 7.23
 0.38
 1.76
 2.42
 4.81
 20.40
 0.39
 0.42
 1.59
 16.88

 65.76

 0.36
 1.34
62.41
 706.05
 6.24
 20.77

 1.27
798.44
203.62
6 132.47

 9.09

 0.41
 0.06
 5.60
 43.83
 9.28
 0.13
 73.30
 65.29
 0.29
 0.48
0.08
 1.68
 0.19

 209.71

 0.14
 1.09

 0.44
 0.77
 1.28
 0.19
 0.58
 0.43
 2.09
 16.51
 0.15
 0.32
 0.80
 4.74

 29.54

 0.16
 0.11
5.83
 454.84
 1.26
 1.91

 0.17
464.29
182.98
2 972.07

1.70
 1.70

0.68
 0.68

* Total OCT
* Total ACP + OCT

-
16 894.01

-
9 336.31

55%

-
2 111.16

-

12%

 4.30

1 002.78

-

6%

-

677.20

-

4%

136 

10 616.54

6 134.16

2 972.75

 
 
 
 
 
Table 3.3.2. 
Overall situation by instrument and country (EUR million)

10th EDF 

annual 2010

NIP

A Envelope

B Envelope

Cotonou

TOTAL

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

Assigned 
funds

Payments

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 207.00
 334.00
 73.00
 529.00
 188.00
 239.00
 49.90
 137.00
 299.00
 45.00
 85.00
 514.00
 40.50
 122.00
 644.00
 49.00
 76.00
 367.00
 97.00

 218.00
 383.00
 136.00
 150.00
 577.00
 436.00
 533.00
 156.00
 51.00
 603.00
 103.00
 458.00
 677.00
 290.00
 16.60
 314.31
 11.40
 242.00
 212.00

 63.00
 555.00
 123.00
 439.00
 475.00

 6.00
 16.00

 81.49
 17.50
 32.00

 21.15
 51.50
 1.25

 0.80
 3.20

 69.00
 17.10
 29.50
 35.00

( 0.83)
 66.40
 42.00
 10.80
( 298.00)
 161.00

 12.40
 5.50
 34.17
 61.65
 13.00
 92.00
 32.85

3%
5%

15%
9%
13%

15%
17%
3%

0%
8%

11%
35%
39%
10%

0%
17%
31%
7%
-52%
37%

8%
11%
6%
60%
3%
14%
11%

 11.40

4%

 64.00

26%

 21.30
 2.00
( 6.34)
 4.00
 55.90

34%
0%
-5%
1%
12%

 2.29
 41.73
 14.66
 83.10
 24.65
 16.34
 8.36
 12.76
 9.01
 1.59
 1.33
 34.56
 1.28
 0.59
 111.93
 0.08
 1.02
 30.80
 0.45

 12.13
 3.78
 14.60
 42.42

 53.75
 48.43

 17.61
 84.28
 1.50
 37.09
 0.15
 51.36
 0.84
 20.67
 2.39
 20.02
 30.73

 1.32
 73.72
 7.50
 27.29
 35.98

1%
12%
20%
16%
13%
7%
17%
9%
3%
4%
2%
7%
3%
0%
17%
0%
1%
8%
0%

6%
1%
11%
28%
0%
12%
9%

35%
14%
1%
8%
0%
18%
5%
7%
21%
8%
14%

2%
13%
6%
6%
8%

* Total Africa

11 317.71

 766.69

7%

 984.08

9%

137 

 14.55
 10.50
 33.42
 15.12
 9.50
 9.00
 15.80
 8.00
 2.33
 4.25
 77.73
 1.54

 9.95
 20.70

 21.00
 19.59
 5.40
 20.50
 5.00

 25.00
 2.00

 11.80

 16.60

4%
14%
6%
8%
4%
18%
12%
3%
5%
5%
15%
4%
0%
0%
0%
0%

9%

15%
13%
1%
5%
1%

5%
0%

4%
0%
7%

 12.00

10%

 1.20
 9.00
 381.47

0%

3%

 13.36
 10.50
 3.02
 18.98

 9.00
 14.10
 4.16

 4.37
 59.69

 2.03
 2.00

 2.11

 5.22

 4.98
 21.00
 1.47
 0.32
 45.20
 1.58
 1.06

 19.20
 1.60

 0.44
 0.28

 10.00

 0.05
 14.84
 12.00
 0.22
 4.75
 11.80
 299.35

4%
14%
1%
10%

18%
10%
1%

5%
12%

2%
0%

3%

1%
15%
1%
0%
10%
0%
1%

4%
0%

3%
0%

4%

0%
3%
10%
0%
1%

3%

 6.00
 30.55
 10.50
 114.91
 32.62
 41.50
 9.00
 36.95
 59.50
 3.58
 4.25
 78.53
 4.74
-
 69.00
 17.10
 29.50
 35.00

 9.95
 19.87
 66.40
 63.00
 30.39
( 292.60)
 181.50
 5.00
 12.40
 5.50
 46.17
 61.65
 38.00
 94.00
 32.85

 23.20

 80.60
-

 21.30
 2.00
 5.66
 4.00
 57.10
 9.00
1 160.16

 21.37
 69.91
 73.25
 83.72
 43.09
 85.90
 9.57
 30.20
 18.01
 4.30
 14.31
 109.44
 3.04
 1.22
 161.53
 0.26
 5.17
 8.01
 0.84
 7.29
 27.36
 20.81
 47.57
 102.82
 2.31
 111.59
 187.61
 2.60
 34.13
 112.27
 5.22
 67.27
 2.53
 49.44
 1.74
 41.00
 8.09
 23.29
 42.88

 2.29
 55.19
 25.16
 86.12
 43.63
 16.34
 17.36
 26.86
 13.18
 1.59
 5.70
 94.25
 1.28
 2.62
 113.93
 0.08
 3.13
 30.80
 0.45
 5.22
 12.13
 8.76
 35.60
 43.89
 0.32
 98.95
 50.01
 1.06
 17.61
 84.28
 1.50
 56.29
 1.75
 51.36
 1.29
 20.95
 2.39
 30.02
 30.73

 2.01
 80.80
 15.23
 267.37
 8.26
 21.71
2 036.33

 1.37
 88.56
 19.50
 27.51
 40.73
 11.80
1 283.53

 
 
 
 
 
Table 3.3.2 (continued)
Overall situation by instrument and country (EUR million)

10th EDF 

annual 2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
Fiji
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Pacific

Caribbean Region
Central Africa Region 
Eastern, Southern Africa and the Indian Ocean 
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region 
W est Africa Region

Administrative and financial expenditure

* Total regional cooperation ACP

NIP

 3.40
 4.70
 9.80
 11.80
 5.70
 179.00
 6.00
 51.00
 291.00
 110.00
 4.50
 8.10
 7.80
 19.80
 25.50
 738.10
 3.00
-

 12.70
 5.30
 8.30
 2.70
 3.00
 2.90
 130.00
 13.20
 5.90
 5.00
 21.60
 30.00
 243.60
 165.00
 165.00
 645.00
2 700.00
 33.10
 95.00
 116.00
 597.00
4 516.10

A Envelope

B Envelope

Cotonou

TOTAL

Decisions

as % of 
NIP

Payments

as % of 
NIP

Decisions

 0.09

3%

 9.00

as % of 
NIP
265%

Payments

as % of 
NIP

Decisions

Assigned 
funds

Payments

 9.00

265%

 9.00

 9.17

 9.09

 83.90

47%

( 3.00)
 34.50

-6%
12%

 3.83

85%

 6.24

80%

 16.34
 141.81

64%
19%

 39.00
 3.40

27%

-
-

 22.68

17%

-

-
 3.00
 68.08
 31.30
 57.72
 62.07
 646.74
-
 32.00
 5.00
 18.30
853.13

10%
28%
19%
35%
10%
24%
0%
34%
4%
3%
19%

 0.41
 0.06
 0.11
 27.14
 0.32
 0.01
 28.65
 19.19
 0.18
 0.34
 0.08
 1.68
 0.19
 78.45

 1.09
 0.27
 0.77
 1.28
 0.19
 0.58
 0.43
 1.01
 0.16

 0.17
 0.49
 4.64
 11.09
 0.16
 0.11
 5.83
 210.07
 1.26
 1.91

 0.17
219.52

4%
1%
2%
15%
5%
0%
10%
17%
4%
4%
1%
8%
1%
11%

2%
15%
15%
7%
19%
15%
1%
1%

3%
2%
15%
5%
0%
0%
1%
8%
4%
2%
0%
0%
5%

 5.27
 15.33
 3.50

 31.10
 17.00
 1.80

92%
9%
58%

11%
15%
40%

 0.45

6%

 5.27
 15.33
 3.50

 35.00
 17.00

92%
9%
58%

12%
15%

 83.45
 0.32

11%
11%

 85.10

12%

 1.00

8%

 15.20
 5.71
 1.50

 6.92
 30.65

115%
97%
30%

23%
13%

 0.14
 15.00
 0.15

0%
114%
2%

 15.29

6%

 5.27
 99.23
 3.50
( 3.00)
 65.60
 17.00
 5.63

 6.69

 16.34
 225.26
 0.32

 39.00
 4.40

 22.68
 15.20
 5.71
 1.50

 9.92
 98.73
 31.30
 57.72
 62.07
 646.74
-
 32.00
 5.00
 18.30
853.13
7.59
2 344.86

 0.70
 2.88
 5.53
 78.65
 3.91
 1.60
 53.87
 17.22
 0.12
 0.59
 0.10
 17.28
 0.13
 191.75
( 0.03)

 2.91
 1.41
 4.37
 7.01
 0.38
 1.76
 2.32
 1.53
 15.78
 0.39

 0.64
 16.55
 55.02
 0.36
 1.34
 62.41
 353.73
 6.24
 20.77

 0.41
 0.06
 5.38
 42.47
 3.82
 0.01
 63.65
 36.19
 0.18
 0.34
 0.08
 1.68
 0.19
 163.55

 1.09
 0.27
 0.77
 1.28
 0.19
 0.58
 0.43
 1.15
 15.16
 0.15
 0.17
 0.49
 4.64
 26.38
 0.16
 0.11
 5.83
 210.09
 1.26
 1.91

 1.27
446.12
89.57
2 818.79

 0.17
219.54
78.08
1 771.08

* Total ACP

16 815.51

1 829.70

11%

1 293.15

8%

 495.57

3%

 399.74

2%

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCT

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

 4.30

 4.30

 4.30

 4.30

 0.87

 0.54

* Total OCT
* Total ACP + OCT

16 815.51

1 829.70

11%

1 293.15

8%

 4.30
 499.87

3%

 399.74

2%

 4.30
2 349.16

 0.87
2 819.66

 0.54
1 771.62

138 

 
 
 
 
 
Table 3.3.3. 
Situation by instrument and country (EUR million)

10th EDF 

Cotonou

B Envelope

Decisions cumulative 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs with 
budgetary 
impact

Total B 
Envelope

Implementatio
n costs

Cofinancing

TOTAL 
STATE

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 56.50
 188.50
 65.00
 474.23
 81.00
 224.70
 29.60
 106.15
 155.00
 27.82
 20.30
 330.30
 4.50
 53.70
 405.64
 22.00
 33.00
 294.00
 35.00

 91.62
 213.05
 74.00
 116.35
-
 288.00
 437.30
 12.40
 39.50
 465.17
 72.80
 223.00
 92.00
 284.15
 16.60
 212.80
 8.40
 134.17
 117.00

 28.30
 405.50
 40.13
 381.00
 406.90

 1.55

 15.42
 9.79
 9.50

 2.80
 10.00

 6.25
 24.57
 1.54
 4.86
 30.23

 2.64

 3.77
 15.28

 18.35

 7.09
 8.20
 10.39
 7.35
 2.73

 33.80
 2.00
 9.44
 0.50
 6.23

 13.02

 9.42
 0.85

 20.70

 0.59

 0.89

 44.82
 10.50
 14.00
 34.97

 9.00
 25.21

 2.33

 7.27

 12.87

 7.34

 12.11

 46.37
 10.50
 38.84
 45.61
 9.50
 9.00
 28.01
 10.00
 9.60
 6.25
 100.35
 1.54
 4.86
 30.23

 2.64
 41.02
 14.95
 15.28
 33.57
 18.35
 21.00
 26.93
 8.20
 54.39
 15.05
 2.73
 11.49
 12.11

 33.80
 2.00
 9.44
 0.50
 18.03
 9.00
 35.02

 0.89
 14.84
 15.12
 5.48
 37.33
 24.26
 834.06

 9.66

 12.00

-

 21.66

 56.50
 244.53
 75.50
 513.07
 126.61
 234.20
 38.60
 134.16
 165.00
 37.41
 26.55
 430.65
 6.04
 58.56
 435.87
 22.00
 35.64
 335.02
 49.95
 15.28
 125.19
 231.40
 95.00
 143.28
 8.20
 342.39
 452.35
 15.13
 50.99
 489.28
 72.80
 256.80
 94.00
 293.59
 17.10
 230.83
 17.40
 169.19
 117.00

 29.19
 420.34
 55.25
 386.48
 444.23
 24.26
7 622.79

 75.78

 41.02
 11.18

 21.00
 12.50

 44.00
 7.70

 10.90

 11.80
 9.00
 22.00

 15.12

 30.00
 17.00
 474.77

*Total Africa

6 767.07

 32.45

 5.48
 7.33
 7.26
 277.36

 14.84

 49.49

139 

 
 
 
 
 
A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs with 
budgetary 
impact

 3.40

 9.00

B Envelope

Cotonou

Total B 
Envelope

Implementatio
n costs

Cofinancing

TOTAL 
STATE

 1.46
 11.80
 0.57
 101.20
 1.00
 5.00
 256.50
 74.75
 4.50
 1.22
7.02
 19.80
 17.34
 505.56
 0.45
 44.00
 8.41
 5.00
 8.10
 2.50
 2.55
 2.72
 27.17
 9.96
 0.90
 5.00
 6.90
 19.25
 142.91
 31.30
 59.72
 179.79
1 559.66
 7.10
 53.90
 5.00
 24.30

 5.27
 15.33

 1.80

0.45

 31.85

-

-

 16.18
 18.90

 35.08
 0.03

 1.00

 0.65

 5.71
 1.50
 1.40
 1.42
 11.70

-

-

-

-

 8.79

 56.00

 9.00

 5.27
 15.33
 8.79

 72.18
 18.90
 1.80

0.45

 38.50

 64.79
 0.30

 131.72
 0.32

-

 38.50

 1.00

 0.65
 15.20
 5.71
 1.50
 1.40
 6.92
 32.70

 15.20

 5.50
 21.00

-

-

-

-

-

 0.64

 12.40

 1.46
 11.80
 5.84
 116.53
 9.79
 5.00
 367.18
 93.65
 6.30
 1.22
7.47
 19.80
 17.34
 675.78
 0.77
 44.00
 9.41
 5.00
 8.10
 2.50
 2.55
 2.72
 27.82
 25.16
 6.61
 6.50
 8.30
 26.17
 175.60
 31.30
 59.72
 179.79
1 560.30
 7.10
 53.90
 5.00
 24.30

Administrative and financial expenditure

* Total regional cooperation ACP

1 920.77

* Total ACP

9 336.31

 64.30

 324.14

 49.49

 560.55

 998.48

213.58
 213.58

1.07
 61.87

214.65
10 610.24

 0.64

1 921.41

Table 3.3.3 (continued)
Situation by instrument and country (EUR million)

10th EDF 

Decisions cumulative 2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Pacific

Caribbean Region
Central Africa Region 
Eastern, Southern Africa and the Indian Ocean 
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region 
W est Africa Region

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

Anguilla
British Antarctica

* Total French OCT

* Total Dutch OCT

British Indian Ocean Territories

Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

-

-

-

-

-

-

-

-

 4.30

 4.30

-

-

-

-

-

-

-

 4.30

-

 4.30

-

-

-

-

-

-

-

 4.30

-

 4.30

* Total OCT
* Total ACP+OCT

-
9 336.31

-
 64.30

 4.30
 328.44

-
 49.49

-
 560.55

 4.30
1 002.78

140 

 2.00

 2.00
 215.58

-
 61.87

 6.30
10 616.54

 2.00

 
 
 
 
 
Table 3.3.4
Situation by instrument and country (EUR million)

10th EDF 

Decisions annual 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs 
with budgetary 
impact

Total B 
Envelope

Implementat
ion costs

Cofinancing

TOTAL STATE

Cotonou

B Envelope

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 6.00
 16.00

 81.49
 17.50
 32.00
-
 21.15
 51.50
 1.25
-
 0.80
 3.20
-
 69.00
 17.10
 29.50
 35.00

( 0.83)
 66.40
 42.00
 10.80
( 298.00)
 161.00

 12.40
 5.50
 34.17
 61.65
 13.00
 92.00
 32.85

 11.40

 64.00

 21.30
 2.00
( 6.34)
 4.00
 55.90

* Total Africa

 766.69

 30.97

 2.33

 13.00
 10.50
 14.00
 14.27

 9.00
 13.00

 75.78

 21.00
 12.50

 19.00

 9.42
 0.85

 20.70

 1.55

 10.00

 9.50

 2.80
 8.00

 4.25
 1.95
 1.54

 9.95

 7.09
 5.40
 1.50
 5.00

 25.00
 2.00

 14.55
 10.50
 33.42
 15.12
 9.50
 9.00
 15.80
 8.00
 2.33
 4.25
 77.73
 1.54

 9.95
 20.70

 21.00
 19.59
 5.40
 20.50
 5.00

 25.00
 2.00

 12.00

 6.60

 10.00

 16.60

 11.80

 11.80

-
 1.20
 2.00
 105.33

 12.00

 12.00

 2.33

 7.00
 242.85

 1.20
 9.00
 381.47

-

 12.00

141 

 6.00
 30.55
 10.50
 114.91
 32.62
 41.50
 9.00
 36.95
 59.50
 3.58
 4.25
 78.53
 4.74

 69.00
 17.10
 29.50
 35.00

 9.95
 19.87
 66.40
 63.00
 30.39
( 292.60)
 181.50
 5.00
 12.40
 5.50
 46.17
 61.65
 38.00
 94.00
 32.85

 23.20

 80.60

 21.30
 2.00
 5.66
 4.00
 57.10
 9.00
1 160.16

 
 
 
 
 
Table 3.3.4 (continued)
Situation by instrument and country (EUR million)

10th EDF 

Decisions annual 2010

Antigua & Barbuda
Bahamas
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Trinidad & Tobago

* Total Caribbean

Cook Islands
Fiji
East Timor
Kiribati
Nauru
Niue
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Pacific

Caribbean Region
Central Africa Region 
Eastern, Southern Africa and the Indian Ocean 
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Southern Africa Region 
W est Africa Region
* Total regional cooperation ACP
Administrative and financial expenditure

A Envelope

Compensation 
export earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs 
with budgetary 
impact

Total B 
Envelope

Implementat
ion costs

Cofinancing TOTAL STATE

B Envelope

Cotonou

-
-
 83.90

( 3.00)
 34.50
-
 3.83
-
 6.24
 16.34
 141.81

 39.00
 3.40
-
-
 22.68

-

-
 3.00
 68.08
 31.30
 57.72
 62.07
 646.74
-
 32.00
 5.00
 18.30
 853.13

 9.00

 5.27
 15.33

 1.80

 0.45

 31.85

-

-

 5.10
 17.00

 22.10
 0.03

 1.00

 5.71
 1.50

 1.42
 9.65

-

 9.00

 5.27
 15.33
 3.50

 31.10
 17.00
 1.80

 0.45

 83.45
 0.32

 1.00

 15.20
 5.71
 1.50

 6.92
 30.65

 3.50

 26.00

 29.50
 0.30

 15.20

 5.50
 21.00

-

-

-

-

-

 9.00

-
 5.27
 99.23
 3.50
( 3.00)
 65.60
 17.00
 5.63
-
 6.69
 16.34
 225.26
 0.32

 39.00
 4.40
-
-
 22.68
 15.20
 5.71
 1.50
-
 9.92
 98.73
 31.30
 57.72
 62.07
 646.74
-
 32.00
 5.00
 18.30
 853.13
7.59
2 344.86

-

-

-

-

-

-
7.41
 7.41

-
0.18
 12.18

* Total ACP

1 829.70

 62.82

 137.08

 2.33

 293.34

 495.57

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCT

-

-

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

 4.30

 4.30

-

-

 4.30

 4.30

-

-

 4.30

 4.30

* Total OCT
* Total ACP + OCT

-
1 829.70

-
 62.82

-
 137.08

-
 2.33

-
 293.34

 4.30
 499.87

-
 7.41

-
 12.18

 4.30
2 349.16

142 

 
 
 
 
 
Table 3.3.5
Situation by instrument and country (EUR million)

10th EDF 

Cotonou
B Envelope

Assigned funds cumulative 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

Other chocs with 
budgetary impact

Total B 
Envelope

Implementatio
n costs

Cofinancing TOTAL STATE

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde

Central African Republic

Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 21.37
 156.23
 62.75
 378.94
 65.34
 91.28
 26.32

 21.00

 27.61
 2.14
 8.74
 80.43
 3.04
 2.52
 298.75
 0.26
 3.92
 182.01
 21.45

 47.16
 10.55
 26.73
 88.20

 147.47
 334.43

 33.54
 432.33
 6.02
 44.87
 0.53
 90.03
 2.13
 145.46
 8.19
 65.74
 92.34

 3.26
 384.78
 27.37
 301.11
 276.20

 9.42

 0.59

 0.08

* Total Africa

4 022.54

 10.09

 44.71
 10.50
 14.00
 34.97

 9.00

 25.21

 7.27

 35.51

 41.02
 11.18

 21.00
 12.50

 44.00
 7.70

 10.90

 8.00
 22.00

 14.74

 30.00
 14.57
 418.77

 45.17
 10.50
 38.44
 44.25
 0.35
 9.00

 26.59

 6.47
 9.60
 5.99
 60.08

 4.86
 30.23

 2.64
 41.02
 14.95
 7.29
 12.14
 18.25
 21.00
 22.78
 4.93
 54.39
 10.05
 2.60
 11.49
 12.11

 33.80
 2.00
 9.44
 0.46
 5.34
 8.00
 28.42

 0.08
 14.84
 14.74
 5.33
 36.91
 21.71
 708.23

 0.46

 15.02
 9.28
 0.35

 1.38

 6.47

 5.99
 24.57

 4.86
 30.23

 2.64

 3.77
 7.29

 18.25

 2.94
 4.93
 10.39
 2.35
 2.60

 33.80
 2.00
 9.44
 0.46
 5.34

 6.42

 5.33
 6.91
 7.14
 230.61

 2.33

 12.14

 7.34

 12.11

 14.84

 48.75

143 

 1.48

 12.00

-

 13.48

 21.37
 202.88
 73.25
 417.38
 109.59
 91.63
 35.32

 47.59

 34.08
 11.73
 14.74
 140.50
 3.04
 7.38
 328.98
 0.26
 6.56
 223.03
 36.40
 7.29
 59.29
 28.81
 47.73
 110.98
 4.93
 201.86
 344.48
 2.60
 45.03
 456.44
 6.02
 78.67
 2.53
 99.47
 2.59
 150.79
 16.19
 94.16
 92.34

 3.35
 399.62
 42.11
 306.44
 313.12
 21.71
4 744.25

 
 
 
 
 
Table 3.3.5 (continued)
Situation by instrument and country (EUR million)

10th EDF 

Cotonou
B Envelope

Assigned funds cumulative 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

Other chocs with 
budgetary impact

Total B 
Envelope

Implementatio
n costs

Cofinancing TOTAL STATE

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia

Saint Vincent & the Grenadines

* Total Caribbean

Suriname
Trinidad & Tobago

Cook Islands
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

Caribbean Region
Central Africa Region 

Eastern, Southern Africa and the Indian Ocean 

* Total Pacific

Intra ACP Allocations

Multiregional PALOP
Pacific Region
W est Africa Region

* Total regional cooperation ACP

Administrative and financial expenditure

 0.17

 0.70
 2.88
 0.55
 66.05
 0.73
 1.74
 53.51
 72.26
 0.36
 0.81

 0.10

 17.80
 0.33
 218.00
 0.25
 3.11
 0.76
 4.37
 7.23
 0.38
 1.76
 2.42
 4.17
 5.39
 0.18
 0.42
 1.59
 15.46
 47.49
 0.36
 1.34

 62.41

 705.41

 6.24
 20.77
 1.27

 797.79

 9.00

 5.27
 15.33

 15.09
 18.90

 8.79

 30.00

 9.00

 5.27
 15.33
 8.79

 45.09
 18.90

 0.02

 29.60

 33.99

-

 38.79

 102.38

-

 0.02

 1.00

 0.65

 0.21

 1.42
 3.27

-

 1.00

 0.65
 15.01
 0.21

 1.42
 18.28

 15.01

-

 15.01

-

-

 0.64

 0.64

 14.14

 203.62

 203.62

 9.17

 0.70
 2.88
 5.82
 81.38
 9.52
 1.74
 98.62
 91.16
 0.36
 0.81

 0.10

 17.80
 0.33
 320.40
 0.25
 3.11
 1.76
 4.37
 7.23
 0.38
 1.76
 2.42
 4.81
 20.40
 0.39
 0.42
 1.59
 16.88
 65.76
 0.36
 1.34

 62.41

 706.05

 6.24
 20.77
 1.27

 798.44

 203.62

6 132.47

* Total ACP

5 085.82

 39.69

 267.88

 48.75

 472.57

 828.89

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

-

-

-

-

-

-

-

-

-

-

-

-

* Total OCT
* Total ACP + OCT

-
5 085.82

-
 39.69

-
 267.88

-
 48.75

-
 472.57

-
 828.89

-

-
1.70
 1.70
 205.32

-

-

-
 14.14

-

-
1.70
 1.70
6 134.16

144 

 
 
 
 
 
Table 3.3.6.
 Situation by instrument and country (EUR million)

10th EDF 

Cotonou

B Envelope

Assigned funds annual 2010

A Envelope

Compensation 
export 
earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs 
with budgetary 
impact

Total B 
Envelope

Implementati
on costs

Cofinancing

TOTAL STATE

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe
* Total Africa

 21.37
 54.95
 62.75
 50.70
 18.82
 85.55
 0.57
 15.82
 13.54
 1.98
 8.31
 71.99
 3.04
 1.22
 141.30
 0.26
 2.53
 8.01
 0.84

 15.22
 10.55
 26.57
 87.38

 91.09
 185.76

 33.54
 100.27
 5.22
 35.37
 0.53
 48.44
 1.74
 35.66
 8.09
 13.29
 42.88

 1.93
 80.80
 0.49
 267.51
 7.20

 9.42

 0.59

 0.08

1 663.07

 10.09

 13.03
 10.50
 14.00
 15.00

 9.00
 13.00

 35.51

 21.00
 12.50

 19.00

 2.33

 12.14

 0.46

 9.60
 9.28
 0.35

 1.38
 4.47

 5.99
 1.95

-
 20.23

 2.64

 7.29

 10.25

 2.94
 2.31
 1.50
 1.85
 2.60

 31.90
 2.00
 1.00
-
 5.34

 13.49
 10.50
 33.02
 24.28
 0.35
 9.00
 14.38
 4.47
 2.33
 5.99
 37.46

 20.23

 2.64

 7.29
 12.14
 10.25
 21.00
 15.44
 2.31
 20.50
 1.85
 2.60
 0.59

 31.90
 2.00
 1.00

 5.34

 1.48

 12.00

 10.00

 10.00

( 0.14)
 1.05
 7.14
 133.38

 14.46

 14.74

 14.57
 201.84

 0.08

 14.74
( 0.14)
 1.05
 21.71
 359.77

-

 13.48

145 

 21.37
 69.91
 73.25
 83.72
 43.09
 85.90
 9.57
 30.20
 18.01
 4.30
 14.31
 109.44
 3.04
 1.22
 161.53
 0.26
 5.17
 8.01
 0.84
 7.29
 27.36
 20.81
 47.57
 102.82
 2.31
 111.59
 187.61
 2.60
 34.13
 112.27
 5.22
 67.27
 2.53
 49.44
 1.74
 41.00
 8.09
 23.29
 42.88

 2.01
 80.80
 15.23
 267.37
 8.26
 21.71
2 036.33

 
 
 
 
 
Table 3.3.6 (continued)
 Situation by instrument and country (EUR million)

10th EDF 

B Envelope

Cotonou

Assigned funds annual 2010

A Envelope

Compensation 
export 
earnings

Emergency aid

Heavily 
indebted poor 
countries

Other chocs 
with budgetary 
impact

Total B 
Envelope

Implementati
on costs

Cofinancing

TOTAL STATE

 0.17

 9.00

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
Fiji
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

Caribbean Region
Central Africa Region 

Eastern, Southern Africa and the Indian Ocean 

* Total Pacific

Intra ACP Allocations
Multiregional PALOP
Pacific Region
W est Africa Region

Administrative and financial expenditure

* Total regional cooperation ACP

 0.70
 2.88
 0.26
 63.32
 0.41
 1.60
 46.34
 0.22
 0.12
 0.59
0.10
 17.28
 0.13
 134.13
( 0.03)

 2.91
 0.41
 4.37
 7.01
 0.38
 1.76
 2.32
 1.37
 0.78
 0.18
-
 0.64
 15.14
 37.23
 0.36
 1.34

 62.41

 353.70
 6.24
 20.77
 1.27
446.08

 5.27
 15.33

 7.51
 17.00

 3.50

 9.00
-

 5.27
 15.33
 3.50

 7.51
 17.00

 0.02

 29.60

 24.51

-

 3.50

 57.61

-

 0.02

 1.00

 0.17

 0.21

 1.42
 2.79

-

-

-

 1.00

 0.17
 15.01
 0.21

 1.42
 17.80

 15.01

 15.01

-

-

-

-

-

 0.03

0.03
89.57
 89.60

-

-

 13.50

 9.17

 0.70
 2.88
 5.53
 78.65
 3.91
 1.60
 53.87
 17.22
 0.12
 0.59
 0.10
 17.28
 0.13
 191.75
( 0.03)

 2.91
 1.41
 4.37
 7.01
 0.38
 1.76
 2.32
 1.53
 15.78
 0.39
-
 0.64
 16.55
 55.02
 0.36
 1.34

 62.41

 353.73
 6.24
 20.77
 1.27
446.12
 89.57
2 818.79

* Total ACP

2 280.51

 39.69

 160.68

 14.46

 220.35

 435.18

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR
OCT regional cooperation, NL
OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

* Total OCT

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
0.87
 0.87

-

-

-

-

-
 0.87
 0.87

* Total ACP + OCT

2 280.51

 39.69

 160.68

 14.46

 220.35

 435.18

 90.46

 13.50

2 819.66

146 

 
 
 
 
 
Table 3.3.7 
Situation by instrument and country (EUR million)

10th EDF 

Cotonou
B Envelope

Payments cumulative 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

Other chocs with 
budgetary 
impact

Total B 
Envelope

Implementation 
costs

Cofinancing

TOTAL 
STATE

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 2.29
 60.20
 14.66
 144.42
 38.44
 16.34
 16.94
17.34
 11.00
 1.65
 1.55
36.03
 1.28
 0.59
 157.63
 0.08
 1.23
 49.80
 9.54

 29.73
 3.78
 14.69
 42.43

 79.75
 68.97

 17.61
 139.28
 2.04
 37.31
 0.15
 88.65
 0.91
 44.16
 2.47
 38.54
 38.78

 2.00
 122.49
 25.26
 57.29
 81.49

 0.05

* Total Africa

1 518.80

 0.05

 40.55
 10.50

 34.97

 9.00
25.21

 7.27

35.51

 41.02
 11.18

 21.00

 44.00
 7.70

 10.90

 8.00
 22.00

 12.00

 30.00
 8.75
 379.57

 40.92
 10.50
 8.44
 38.95

 9.00
26.31
 4.79
 7.27
 4.37
59.69

 4.76
 10.00

 2.11
 41.02
 14.95
 5.22

 11.22
 21.00
 8.81
 2.42
 54.09
 9.68
 1.06
 10.90
 12.11

 20.83
 1.60
 8.44
 0.44
 0.28
 8.00
 28.42

 0.05
 14.84
 12.00
 4.60
 35.76
 11.80
 566.66

 0.36

 8.44
 3.98

1.10
 4.79

 4.37
24.18

 4.76
 10.00

 2.11

 3.77
 5.22

 11.22

 1.47
 2.42
 10.09
 1.98
 1.06

 20.83
 1.60
 8.44
 0.44
 0.28

 6.42

 4.60
 5.76
 3.05
 152.75

 7.34

 12.11

 14.84

 34.29

147 

 0.10

-

 0.10

 2.29
 101.21
 25.16
 152.86
 77.39
 16.34
 25.94
43.65
 15.79
 8.92
 5.92
95.72
 1.28
 5.35
 167.63
 0.08
 3.34
 90.82
 24.49
 5.22
 29.73
 15.00
 35.69
 51.24
 2.42
 133.84
 78.65
 1.06
 28.51
 151.39
 2.04
 58.14
 1.75
 97.09
 1.35
 44.45
 10.47
 66.96
 38.78

 2.05
 137.33
 37.26
 61.89
 117.25
 11.80
2 085.55

 
 
 
 
 
Table 3.3.7 (continued)
Situation by instrument and country (EUR million)

10th EDF 

Cotonou
B Envelope

Payments cumulative 2010

A Envelope

Compensation 
export earnings

Emergency aid

Heavily indebted 
poor countries

Other chocs with 
budgetary 
impact

Total B 
Envelope

Implementation 
costs

Cofinancing

TOTAL 
STATE

 0.09

 9.00

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Pacific

Caribbean Region
Central Africa Region 
Eastern, Southern Africa and the Indian Ocean 
Intra ACP Allocations
Multiregional PALOP
Pacific Region
W est Africa Region
* Total regional cooperation ACP
Administrative and financial expenditure

 0.41
 0.06
 0.33
 28.50
 0.49
 0.13
 35.72
 46.39
 0.29
 0.48
0.08
 1.68
 0.19
 114.84
 0.14
 1.09
 0.44
 0.77
 1.28
 0.19
 0.58
 0.43
 1.56
 1.51

 0.32
 0.80
 4.74
 13.87
 0.16
 0.11
 5.83
 454.21
 1.26
 1.91
 0.17
463.66

 5.27
 15.33

 7.58
 18.90

 9.00

 5.27
 15.33
 8.79

 37.58
 18.90

 8.79

 30.00

 29.60

 26.48

-

 38.79

 94.87

-

-

 0.53

 0.15

 0.68

-

-

-

-

-

 15.00

 0.53
 15.00
 0.15

 15.00

 15.68

-

-

-

-

* Total ACP

2 111.16

 29.65

 179.91

 34.29

 433.36

 677.20

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
W allis & Futuna

Aruba
Netherlands Antilles

* Total French OCT

* Total Dutch OCT

Anguilla
British Antarctica
British Indian Ocean Territories
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR

OCT regional cooperation, NL
OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

* Total OCT
* Total ACP + OCT

-
2 111.16

-
 29.65

-
 179.91

-
 34.29

-
 433.36

-
 677.20

148 

 9.09

 0.41
 0.06
 5.60
 43.83
 9.28
 0.13
 73.30
 65.29
 0.29
 0.48
 0.08
 1.68
 0.19
 209.71
 0.14
 1.09
 0.44
 0.77
 1.28
 0.19
 0.58
 0.43
 2.09
 16.51
 0.15
 0.32
 0.80
 4.74
 29.54
 0.16
 0.11
 5.83
 454.84
 1.26
 1.91
 0.17
464.29
182.98
2 972.07

-

-

-

-
 0.68
 0.68
2 972.75

 0.63

0.63

 0.72

-

-

-

-

-
 0.72

-
182.98
 182.98

-

-

-

-
 0.68
 0.68
 183.66

 
 
 
 
 
Table 3.3.8. 
Situation by instrument and country (EUR million)

10th EDF 

Payments annual 2010

A Envelope

Compensation 
export 
earnings

Emergency aid

Cotonou

B Envelope

Heavily 
indebted poor 
countries

Other chocs with 
budgetary impact

Total B 
Envelope

Implementatio
n costs

Cofinancing

TOTAL

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

 2.29
 41.73
 14.66
 83.10
 24.65
 16.34
 8.36
 12.76
 9.01
 1.59
 1.33
 34.56
 1.28
 0.59
 111.93
 0.08
 1.02
 30.80
 0.45

 12.13
 3.78
 14.60
 42.42

 53.75
 48.43

 17.61
 84.28
 1.50
 37.09
 0.15
 51.36
 0.84
 20.67
 2.39
 20.02
 30.73

 1.32
 73.72
 7.50
 27.29
 35.98

 0.05

* Total Africa

 984.08

 0.05

 0.10

 13.00
 10.50

 15.00

 9.00
 13.00

 35.51

 21.00

 44.00

 13.36
 10.50
 3.02
 18.98

 9.00
 14.10
 4.16

 4.37
 59.69

 2.03
 2.00

 2.11

 5.22

 4.98
 21.00
 1.47
 0.32
 45.20
 1.58
 1.06

 19.20
 1.60

 0.44
 0.28

 10.00

 10.00

 14.84

 14.84

 12.00

 8.75
 191.76

 0.05
 14.84
 12.00
 0.22
 4.75
 11.80
 299.35

-

 0.10

 2.29
 55.19
 25.16
 86.12
 43.63
 16.34
 17.36
 26.86
 13.18
 1.59
 5.70
 94.25
 1.28
 2.62
 113.93
 0.08
 3.13
 30.80
 0.45
 5.22
 12.13
 8.76
 35.60
 43.89
 0.32
 98.95
 50.01
 1.06
 17.61
 84.28
 1.50
 56.29
 1.75
 51.36
 1.29
 20.95
 2.39
 30.02
 30.73

 1.37
 88.56
 19.50
 27.51
 40.73
 11.80
1 283.53

 0.36

 3.02
 3.98

 1.10
 4.16

 4.37
 24.18

 2.03
 2.00

 2.11

 5.22

 4.98

 1.47
 0.32
 1.20
 1.58
 1.06

 19.20
 1.60

 0.44
 0.28

 0.22
 4.75
 3.05
 92.70

149 

 
 
 
 
 
Table 3.3.8 (continued)
Situation by instrument and country (EUR million)

10th EDF 

Payments annual 2010

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

* Total Caribbean

Cook Islands
Fiji
East Timor
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
Western Samoa

Caribbean Region
Central Africa Region 

* Total Pacific

Eastern, Southern Africa and the Indian Ocean 

Intra ACP Allocations
Multiregional PALOP
Pacific Region
West Africa Region

Administrative and financial expenditure

* Total regional cooperation ACP

 0.41
 0.06
 0.11
 27.14
 0.32
 0.01
 28.65
 19.19
 0.18
 0.34
 0.08
 1.68
 0.19
78.45

 1.09
 0.27
 0.77
 1.28
 0.19
 0.58
 0.43
 1.01
 0.16

 0.17
 0.49
 4.64
 11.09
 0.16
 0.11

 5.83

 210.07
 1.26
 1.91
 0.17
219.52

A Envelope

Compensation 
export 
earnings

 0.09

 9.00

Emergency aid

Cotonou

B Envelope

Heavily 
indebted poor 
countries

Other chocs with 
budgetary impact

Total B 
Envelope

Implementatio
n costs

Cofinancing

TOTAL

 5.27
 15.33

 5.00
 17.00

 9.00

 5.27
 15.33
 3.50

 35.00
 17.00

 3.50

 30.00

29.60

22.00

-

33.50

85.10

-

-

 0.14

 0.15

 0.29

-

-

-

-

-

 15.00

 0.14
 15.00
 0.15

 15.00

 15.29

-

-

-

-

* Total ACP

1 293.15

 29.65

 114.98

 14.84

 240.26

 399.74

Mayotte
New Caledonia
French Polynesia
Saint Pierre & Miquelon
French Southern Territories
Wallis & Futuna

Aruba
Netherlands Antilles

Anguilla
British Antarctica

* Total French OCT

* Total Dutch OCT

British Indian Ocean Territories

Cayman Islands
Falkland Islands
Montserrat
Pitcairn Isslands
Saint Helena
Turks & Caicos Islands
British Virgin Islands

* Total British OCTs

OCT regional cooperation, FR

OCT regional cooperation, NL

OCT regional cooperation, UK

All OCT countries

* Total regional cooperation OCT

* Total OCT

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

* Total ACP + OCT

1 293.15

 29.65

 114.98

 14.84

 240.26

 399.74

150 

 9.09

 0.41
 0.06
 5.38
 42.47
 3.82
 0.01
 63.65
 36.19
 0.18
 0.34
 0.08
 1.68
 0.19
163.55

 1.09
 0.27
 0.77
 1.28
 0.19
 0.58
 0.43
 1.15
 15.16
 0.15
 0.17
 0.49
 4.64
 26.38
 0.16
 0.11

 5.83

 0.02

0.02

 0.11

 210.09
 1.26
 1.91
 0.17
219.54
78.08
1 771.08

-
78.08
 78.08

-

-

-

-
0.54
 0.54

 78.62

-

-

-

-

-

-

-

-

-
0.54
 0.54

 0.11

1 771.62

 
 
 
 
 
Table 3.4.1 

Situation by country (EUR million)

All EDF

Decisions

Assigned funds

Payments

cumulative amounts 2010

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

* Total Africa

124.76
172.00
34.08
286.91
132.86
228.27
56.65
84.79
215.93
16.13
30.54
107.28
27.47
4.42
18.01
370.96
77.41
33.78
219.47
46.77
167.33
160.08
199.55
67.48
19.95
274.74
269.85
293.35
134.73
44.38
406.98
73.07
153.87
124.68
177.94
12.23
244.43
7.23
124.07
50.00
231.53
61.71
479.43
28.79
426.86
430.95
105.59
7 059.27

211.16
559.10
169.74
974.51
393.19
412.51
94.39
252.51
388.04
75.35
149.38
962.53
46.43
8.99
176.01
1 026.49
92.45
90.18
678.16
150.87
135.15
336.90
547.96
198.79
267.17
477.20
647.68
910.17
208.24
118.17
1 069.31
171.04
681.48
563.75
511.33
31.95
531.37
22.62
407.41
310.33
206.46
69.61
825.74
117.48
696.23
830.85
80.75
17 887.09

335.92
731.10
203.82
1 261.42
526.05
640.78
151.04
337.30
603.96
91.47
179.92
1 069.80
73.90
13.42
194.02
1 397.45
169.85
123.96
897.63
197.64
302.48
496.98
747.51
266.26
287.12
751.94
917.52
1 203.52
342.97
162.55
1 476.30
244.11
835.35
688.43
689.27
44.17
775.79
29.84
531.48
360.33
437.99
131.32
1 305.17
146.27
1 123.09
1 261.79
186.33
24 946.37

117.01
171.75
34.08
284.77
132.40
227.71
55.92
84.54
213.52
16.12
29.80
104.92
26.68
4.09
18.01
364.56
77.20
33.54
217.75
46.38
154.14
158.69
192.75
66.86
19.92
274.26
266.60
291.72
133.37
44.38
402.32
72.29
151.99
120.78
177.85
12.23
240.90
7.23
122.07
49.10
231.44
54.62
475.94
27.22
426.33
429.64
105.59
6 970.95

171.82
509.19
166.00
868.88
363.76
262.28
87.39
159.53
246.92
49.01
135.15
656.36
24.42
8.64
118.10
903.46
66.79
57.18
539.05
127.57
112.86
266.27
332.95
144.17
230.87
453.90
490.48
795.08
138.76
110.79
1 019.84
101.68
485.96
420.67
316.74
16.84
442.47
21.18
323.51
282.57
203.48
42.17
786.81
100.52
604.55
689.10
77.59
14 533.28

288.83
680.93
200.08
1 153.65
496.16
489.99
143.31
244.07
460.44
65.13
164.95
761.28
51.10
12.73
136.11
1 268.02
143.98
90.73
756.80
173.96
266.99
424.96
525.70
211.02
250.79
728.16
757.09
1 086.80
272.13
155.17
1 422.16
173.97
637.96
541.45
494.59
29.07
683.37
28.41
445.58
331.67
434.92
96.79
1 262.75
127.74
1 030.87
1 118.74
183.18
21 504.23

109.04
171.70
32.67
281.08
127.57
227.14
55.03
84.36
210.83
16.07
28.39
101.06
26.68
3.96
18.01
324.41
77.12
32.21
217.20
45.74
142.90
156.03
187.67
64.66
19.12
274.10
261.98
290.45
132.97
33.55
396.27
71.96
150.87
104.44
177.62
12.23
231.84
7.23
118.72
48.42
231.30
48.19
464.97
25.85
423.13
419.64
105.59
6 791.98

120.58
394.87
113.29
594.57
286.28
166.92
62.28
113.27
191.29
34.66
120.49
553.80
19.61
5.97
59.12
720.69
46.51
38.15
384.96
103.10
90.92
189.13
215.83
92.34
143.51
425.88
365.85
519.22
108.08
91.57
677.25
84.95
419.59
344.73
309.48
13.07
295.57
13.36
260.34
203.51
186.77
29.55
499.61
70.49
319.23
458.23
61.10
10 619.59

229.62
566.57
145.97
875.64
413.85
394.06
117.31
197.63
402.12
50.73
148.87
654.86
46.28
9.93
77.13
1 045.10
123.63
70.36
602.16
148.83
233.83
345.16
403.51
157.00
162.63
699.98
627.83
809.67
241.05
125.12
1 073.52
156.91
570.47
449.17
487.10
25.30
527.42
20.59
379.06
251.93
418.06
77.74
964.58
96.34
742.35
877.87
166.69
17 411.56

151 

 
 
 
 
 
Table 3.4.1 

Situation by country (EUR million)

All EDF

Decisions

Assigned funds

Payments

cumulative amounts 2010

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Caribbean

* Total Pacific

Caribbean Region
Central Africa Region
Central Africa Region 
East Africa Region
Eastern, Southern Africa and the Indian Ocean 
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region
W est Africa Region

Administrative and financial expenditure
All ACP countries

* Total regional cooperation ACP

* Total ACP

Anguilla
British Virgin Islands
Cayman Islands
Falkland Islands
Montserrat
Pitcairn Islands
Saint Helena
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
W allis & Futuna

OCT regional projects, FR
OCT regional projects, NL
OCT regional projects, UK
Regional cooperation OCT

* Total British OCT

* Total Dutch OCT

* Total French OCT

All OCT countries

* Total regional cooperation OCT

0.65
2.20
7.18
19.06
38.42
134.83
3.46
55.12
79.05
222.65
6.72
51.85
34.69
20.46
20.38
696.73

19.92
10.44

58.41
91.26
5.50
2.60
15.77
19.10
223.01
67.57
77.19

169.88

23.46
728.59
10.83
33.12
76.56
74.53
264.51
1 526.23
37.24
1 178.09
10 720.58
0.80
0.52

1.67

0.06
3.00
6.04
0.46
5.78
6.25
13.44
2.03
11.22
3.47
1.47
31.62
5.27
1.00
1.64
0.03
7.95

* Total OCT
* Total ACP + OCT

51.86
10 772.43

19.65
6.91
13.69
20.68
20.69
266.41
37.32
64.77
647.78
199.10
12.47
24.13
25.59
66.58
49.11
1 474.87
4.27
62.00
25.62
20.41
9.60
14.30
4.80
5.15
5.32
185.30
47.17
14.30
11.67
32.02
53.49
495.41
176.36
80.16
59.72

517.63

1 560.30
32.77
94.31
3 035.15
148.51
308.70
6 013.59
652.29
171.19
26 694.44
12.24
1.00
7.00
4.55
23.16
2.35
17.94
18.96
87.20
11.00
50.47
61.47
20.93
24.24
30.21
18.94
16.86
111.18

48.79
48.79
2.73
311.36
27 005.80

20.30
9.11
20.87
39.74
59.11
401.24
40.78
119.89
726.83
421.75
19.19
75.98
60.27
87.04
69.49
2 171.60
4.27
62.00
45.55
30.85
9.60
14.30
4.80
5.15
5.32
243.71
138.43
19.80
14.27
47.79
72.59
718.42
243.93
157.35
59.72
169.88
517.63
23.46
2 288.88
43.60
127.42
3 111.70
223.05
573.20
7 539.82
689.52
1 349.28
37 415.01
13.04
1.52
7.00
4.55
24.83
2.35
18.00
21.96
93.24
11.46
56.25
67.71
34.37
26.27
41.43
22.41
18.33
142.80
5.27
1.00
1.64
48.82
56.73
2.73
363.22
37 778.23

0.62
2.20
6.69
19.06
38.12
134.69
3.46
54.34
78.73
222.43
6.72
49.88
34.11
19.53
20.38
690.96

19.82
10.23

55.33
90.78
5.49
2.60
15.77
19.10
219.12
65.57
76.85

168.02

22.49
692.04
10.40
32.87
61.59
74.07
259.33
1 463.22
36.36
1 177.27
10 557.88
0.80
0.51

1.65

0.06
3.00
6.02
0.46
5.78
6.25
13.44
2.03
11.14
3.47
1.45
31.53
4.92
0.46
0.12
0.03
5.52

49.33
10 607.21

15.04
6.01
12.37
11.24
20.37
228.85
36.10
60.95
373.92
191.19
5.30
22.50
18.06
63.65
31.82
1 097.39
2.98
16.24
23.90
12.42
8.77
13.40
2.67
4.28
4.99
145.19
39.02
7.89
5.57
24.57
43.87
355.76
139.44
71.60
1.34

387.73

706.05
25.41
60.55
2 892.55
127.35
248.77
4 660.79
631.46
166.91
21 445.59
12.24
0.92
6.84
4.52
23.16
2.35
17.82
14.00
81.85
10.35
49.51
59.86
11.40
4.26
30.09
18.88
15.75
80.39

47.02
47.02
2.42
271.54
21 717.13

15.66
8.22
19.07
30.30
58.49
363.54
39.56
115.29
452.65
413.63
12.02
72.38
52.17
83.18
52.20
1 788.35
2.98
16.24
43.72
22.65
8.77
13.40
2.67
4.28
4.99
200.52
129.80
13.38
8.17
40.34
62.97
574.89
205.01
148.45
1.34
168.02
387.73
22.49
1 398.09
35.80
93.42
2 954.14
201.42
508.10
6 124.01
667.82
1 344.18
32 003.47
13.04
1.43
6.84
4.52
24.81
2.35
17.88
17.00
87.87
10.81
55.29
66.10
24.84
6.29
41.24
22.35
17.21
111.92
4.92
0.46
0.12
47.05
52.55
2.42
320.87
32 324.34

0.50
2.20
6.22
17.90
38.11
126.45
3.38
52.62
77.94
208.16
6.72
44.02
30.20
19.49
15.38
649.30

19.82
10.21

53.86
90.75
5.41
2.25
15.77
19.10
217.18
56.45
76.78

158.66

18.52
645.98
10.23
32.73
52.26
73.63
252.82
1 378.05
34.87
1 184.15
10 255.52
0.80
0.51

1.60

0.06
3.00
5.97
0.46
5.78
6.25
13.44
2.03
11.09
3.47
1.45
31.48
4.92
0.46

0.03
5.40

49.09
10 304.61

14.15
2.97
10.88
7.81
16.22
178.26
34.23
43.10
319.88
148.22
3.95
1.81
8.29
43.30
9.34
842.41
2.63
10.48
21.36
9.28
4.62
6.49
2.14
2.97
2.55
102.31
26.05
6.09
5.00
21.57
29.72
253.25
117.97
51.79
0.11

229.23

454.84
10.66
38.34
2 226.46
77.66
139.91
3 346.96
601.35
153.45
15 817.01
12.16
0.60
6.13
4.52
18.78
0.10
14.52
8.67
65.49
10.08
49.51
59.59
10.72
2.56
25.38
15.75
3.95
58.36

27.10
27.10
1.41
211.94
16 028.95

14.64
5.18
17.10
25.71
54.33
304.71
37.60
95.73
397.83
356.38
10.67
45.83
38.49
62.79
24.72
1 491.71
2.63
10.48
41.18
19.48
4.62
6.49
2.14
2.97
2.55
156.18
116.80
11.50
7.25
37.34
48.82
470.43
174.41
128.57
0.11
158.66
229.23
18.52
1 100.82
20.88
71.07
2 278.71
151.29
392.74
4 725.01
636.21
1 337.60
26 072.53
12.96
1.11
6.13
4.52
20.38
0.10
14.58
11.67
71.45
10.54
55.29
65.83
24.15
4.59
36.47
19.22
5.41
89.84
4.92
0.46

27.13
32.50
1.41
261.03
26 333.56

152 

 
 
 
 
 
Table 3.4.2
Situation by country (EUR million)

All EDF

Decisions

Assigned funds

Payments

annual amounts 2010

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo (Brazzaville) 
Democratic Republic of Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea Bissau
Guinea (Conakry)
Ivory Coast
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

(0.14)
(0.00)
(0.03)
(0.51)

(0.42)
-
(1.69)
(0.04)
(0.00)
(0.26)
(2.25)

(0.01)

(2.00)
(0.07)
(0.81)
(2.24)
(0.05)

(0.02)
(0.75)
(0.00)
(1.71)
0.00

(1.04)
-
(1.61)
-
(0.17)

(0.21)

0.03

* Total Africa

(0.21)
(0.54)
0.00
(16.77)

(0.50)
(0.13)
(0.03)
(0.98)
(0.11)
(0.00)
0.05
(0.20)
(1.06)

0.02
0.40
(0.43)
(0.01)

(1.21)
(0.04)
(0.22)
(1.57)
(0.11)
(1.14)
(0.88)
(0.75)
(0.09)

(0.51)
(1.47)
(0.47)
0.44

(3.49)
(0.61)
(0.75)
(0.70)
(0.10)

(0.00)

(0.26)
(0.75)
12.31
(0.01)
(0.30)
0.05
0.04
(0.66)
0.41
(5.81)

22.40
71.43
69.39
87.93
57.05
89.02
15.27
33.50
29.63
7.61
16.02
124.93
5.33

3.13
163.78
3.29
6.35
6.40
6.69
15.52
23.72
83.39
66.62
105.34
(12.29)
129.17
188.73
6.75
32.81
111.67
3.91
64.37
24.82
49.97
1.80
47.30
10.34
31.91
41.73
5.00
3.44
71.53
36.29
266.15
8.43
22.77
2 260.36

21.98
71.30
69.36
86.95
56.94
89.02
15.33
33.30
28.58
7.61
16.04
125.52
4.90
(0.01)
3.13
162.57
3.25
6.13
4.83
6.61
14.38
22.83
82.65
66.53
105.34
(12.79)
127.70
188.27
6.75
32.81
108.18
3.30
63.62
24.12
49.86
1.80
47.30
10.34
31.66
41.30
5.00
3.43
71.23
36.33
266.18
7.76
22.77
2 242.00

5.08
27.20
5.97
114.78
32.62
41.50
9.00
36.94
58.93
3.57
3.52
78.06
4.53

67.78
17.10
29.50
22.82
(0.23)
9.95
19.56
66.36
63.00
29.87
(335.92)
181.48
4.67
13.04
4.69
46.17
61.65
32.97
93.78
32.40

23.20
(0.08)
80.45

(0.18)
21.30
(6.14)
5.29
3.73
55.30
9.00
1 074.22

4.94
27.20
5.94
114.27
32.62
41.50
8.58
36.94
57.24
3.53
3.52
77.80
2.28

67.77
17.10
29.50
20.82
(0.30)
9.14
17.32
66.31
63.00
29.85
(336.67)
181.48
2.96
13.04
4.69
45.13
61.65
31.37
93.78
32.23

22.99
(0.08)
80.45

(0.15)
21.30
(6.14)
5.29
3.53
54.76
9.00
1 057.45

153 

1.09
(0.00)
(0.03)
1.14
(1.73)
0.28
0.03

0.60

0.74
7.61

0.05

0.40
(0.01)
(0.15)
0.38
(0.03)
2.97
(0.47)
0.04
(0.30)
(0.01)
(0.16)
(0.06)
(0.06)
0.44

2.83
0.30
1.05
0.35

(2.95)

4.66
1.82
36.05
0.08
(0.00)
0.45
1.65
1.59
3.17
63.78

9.92
85.75
28.80
93.35
74.99
40.55
23.65
47.54
34.98
7.15
12.12
150.30
5.56
0.14
18.21
123.46
10.03
16.76
59.38
5.67
39.84
27.04
21.32
54.30
54.24
12.46
122.30
61.59
12.00
18.09
118.37
5.28
85.27
37.30
56.54
2.54
54.05
2.76
46.34
49.76
5.37
9.59
103.97
24.04
67.27
58.21
20.97
2 019.13

11.01
85.75
28.77
94.49
74.99
40.83
23.68
47.54
35.57
7.15
12.86
158.22
5.56
0.19
18.21
123.86
10.02
16.62
59.75
5.64
42.81
26.57
21.37
54.00
54.24
12.29
122.24
61.53
12.45
18.09
121.20
5.58
86.32
37.66
56.54
2.54
51.09
2.76
50.99
51.58
41.42
9.67
103.97
24.49
68.92
59.80
24.14
2 084.96

 
 
 
 
 
Table 3.4.2 (continued)
Situation by country (EUR million)

All EDF

Decisions

Assigned funds

Payments

annual amounts 2010

Lomé

Cotonou

Total

Lomé

Cotonou

Total

Lomé

Cotonou

Total

9.00

9.00

8.16

8.16

Antigua & Barbuda
Bahamas
Barbados
Belize
Dominica
Dominican Republic
Grenada
Guyana
Haiti
Jamaica
Saint Kitts & Nevis
Saint Lucia
Saint Vincent & the Grenadines
Suriname
Trinidad & Tobago

Cook Islands
East Timor
Fiji
Kiribati
Marshall Islands
Micronesia
Nauru
Niue
Palau
Papua New Guinea
Solomon Islands
Tonga
Tuvalu
Vanuatu
W estern Samoa

* Total Pacific

Caribbean Region
Central Africa Region
Central Africa Region 
East Africa Region
Eastern, Southern Africa and the Indian Ocean 
Indian Ocean Region
Intra ACP Allocations
Multiregional PALOP
Pacific Region
Regional cooperation ACP
Southern Africa Region
Southern Africa Region 
W est Africa Region

Administrative and financial expenditure
All ACP countries

* Total regional cooperation ACP

* Total ACP

Anguilla
British Virgin Islands
Cayman Islands
Montserrat
Pitcairn Islands
Turks & Caicos Islands

Aruba
Netherlands Antilles

French Polynesia
Mayotte
New Caledonia
Saint Pierre & Miquelon
W allis & Futuna

OCT regional projects, FR
OCT regional projects, NL
OCT regional projects, UK
Regional cooperation OCT

* Total British OCT

* Total Dutch OCT

* Total French OCT

All OCT countries

* Total regional cooperation OCT

(0.63)
(0.00)

(0.25)

(0.43)
(1.30)
(2.62)

5.27
98.60
3.35
(4.33)
65.60
16.02
5.63

6.69
(0.21)
13.82
219.43
0.32
39.00

5.27
97.96
3.35
(4.33)
65.60
15.76
5.63

6.69
(0.64)
12.52
216.80
0.32
39.00

(0.16)

(0.72)
0.05
0.01

0.16

(0.94)
(1.30)
(2.90)

(0.08)

4.40

4.32

(0.24)

* Total Caribbean

0.00

(0.08)
(1.99)
(0.24)

(0.21)

(0.14)
(12.52)

(0.85)
(1.01)
(4.13)

(0.15)
(21.25)

(7.65)
(48.37)

(0.05)
(0.96)
(1.00)
(0.00)

(0.43)

(0.43)
(0.15)

(0.04)
(0.19)

22.68
15.20
5.71
1.50

9.77
98.59
30.88

57.72

62.07

646.74

31.82
(8.19)

0.53
18.17
839.73
7.29
(4.82)
2 234.43

22.68
15.20
5.71
1.50

9.77
98.51
28.89
(0.24)
57.72
(0.21)
62.07
(0.14)
634.22

30.96
(9.21)
(4.13)
0.53
18.01
818.48
7.29
(12.46)
2 186.06

(0.11)

(0.11)

4.30
4.19
(0.47)

(0.47)

(0.13)
(0.13)

(0.55)
(0.55)

4.30
4.19
(0.51)
(0.96)
(1.47)
(0.00)

(0.13)
(0.57)
(0.15)

(0.60)
(0.74)

(0.01)

(0.25)
(0.90)
(0.07)

3.50

(0.32)
25.68
0.01
(0.39)
(1.15)
(0.66)

(1.64)
24.08
(0.08)
(8.37)
6.67

(0.02)
(0.52)
(0.53)

(0.01)
(0.01)
(0.46)

0.12
(0.04)
(0.38)

(0.93)
5.74

(0.43)

(0.00)

* Total OCT
* Total ACP + OCT

(1.62)
(49.99)

3.03
2 237.46

1.41
2 187.47

154 

0.54
2.67
7.73
80.62
3.91
1.24
59.66
19.52
(0.56)
0.46
9.06
18.54
(2.28)
209.28
(0.00)
4.57
0.61
1.41
4.27
7.12
0.40
1.72
2.36
28.63
21.06
1.93
(0.01)
1.48
16.46
92.00
8.01
8.53
1.34

75.56

353.73
11.93
20.66
93.99

10.11
45.56
629.42
88.49
(2.18)
3 277.37

0.85
0.08

2.35
3.45
6.74
(0.69)
0.03
(0.67)
0.08
0.02

12.30
12.40

0.38
2.67
7.73
79.91
3.91
1.25
59.66
19.68
(0.56)
0.46
9.06
17.60
(3.57)
206.33
(0.00)
4.57
0.61
1.17
4.27
7.12
0.40
1.72
2.36
28.53
21.06
1.93
(0.01)
1.48
16.46
91.66
7.12
8.46
1.34
3.50
75.56
(0.32)
379.41
11.94
20.27
92.84
(0.66)
10.11
43.93
653.50
88.42
(10.55)
3 271.35

0.85
0.08

2.35
3.45
6.74
(0.71)
(0.49)
(1.20)
0.08
0.02
(0.00)

12.29
12.38
(0.46)

1.39
1.39
0.87
20.72
3 298.09

0.12
1.35
1.01
0.87
19.80
3 303.84

8.95
2.90
2.84
1.20
10.42
57.77
9.43
3.51
93.16
40.47
1.02
0.61
2.88
7.43
0.28
242.88
(0.07)
4.55
3.12
0.41
1.37
1.85
0.33
0.66
1.04
35.02
17.76
1.09
0.07
1.09
8.31
76.59
20.90
10.36
0.11

26.81

210.09
4.78
4.88
278.99

24.86
18.66
600.45
84.22
2.55
3 025.82
6.26
0.56
0.03
6.51
0.10
0.12
13.57
2.10
22.20
24.30
0.89
0.72

1.30
2.74
5.65

8.65
8.65
0.54
52.72
3 078.54

8.95
2.90
2.84
1.20
10.42
56.94
9.79
5.28
93.16
43.25
1.02
8.57
2.88
9.96
(0.43)
256.74
(0.07)
4.55
3.12
0.26
1.37
1.85
0.33
0.66
1.04
35.87
17.76
1.09
0.07
1.09
8.31
77.29
20.73
10.65
0.11
6.31
26.81
(0.07)
262.67
4.77
4.88
281.08
(0.18)
24.86
19.67
662.29
84.28
16.77
3 182.33
6.26
0.56
0.03
6.51
0.10
0.12
13.57
2.10
21.95
24.06
0.89
0.72
0.09
1.30
2.73
5.73
0.32

8.71
9.03
0.54
52.94
3 233.22

(0.83)
0.36
1.77

2.77

7.96

2.53
(0.71)
13.86

(0.15)

0.84

0.70
(0.17)
0.29

6.31

(0.07)
52.58
(0.02)
(0.00)
2.09
(0.18)

1.01
61.84
0.06
14.22
154.46

(0.24)
(0.24)

0.09

(0.01)
0.08
0.32

0.07
0.39

0.22
154.68