CELEX: 31971Q0332
Language: en
Date: 1971-09-20 00:00:00
Title: Financial Regulation on special provisions applicable to research and investment appropriations

806                                Official Journal of the European Communities
No L 218 / 8                        Official Journal of the European Communities                                 28.9.71
                                             FINANCIAL REGULATION
                      on special provisions applicable to research and investment appropriations
                                        •   (71/332/EEC, Euratom, ECSC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                        183 (a) and (c) of the Treaty,3 as amended by the
                                                                Financial Regulation of 23 July 1966,4 shall apply to
Having regard to the Treaty establishing the                    research and investment appropriations set out in the
 European Coal and Steel Community, and in                      annex to the budget provided for in Article 2, save as
particular Article 78 f thereof;                                otherwise provided or where they are incompatible
                                                                with the special provisions of this Financial
Having regard to the Treaty establishing the                    Regulation.
European Economic Community, and in particular
 Article 209 thereof;                                                                   Article 2
Having regard to the Treaty establishing the                    The    total  amount    of   research  and   investment
European     Atomic    Energy     Community,    and    in       appropriations in terms of payment appropriations to
particular Article 183 thereof;                                 be financed in accordance with the Decision of 21
                                                                April 1970 on the , replacement of             financial
Having regard to the proposal from the Com­                     contributions from • Member States             by the
mission1 ;                                                      Communities' own resources shall be entered in a
                                                                special chapter in the section of the budget relating to
Having regard to the Opinion of the European                    the Commission; these research and investment
Parliament2;                                                    appropriations shall be set out in detail in an annex
                                                                to that section .
Whereas it is appropriate to adopt a programme
budgeting system covering research and investment               That annex forming an integral part of the budget of
appropriations within the budget of the European                the European Communities shall be drawn up using a
Communities ;                                                   particular structure and nomenclature, the . criteria for
                                                                which are fixed by this Financial Regulation.
Whereas the provisions relating to this system will
subsequently have to be incorporated in the Financial
Regulation now under consideration;                                                    Article 3
                                                                1 . An overall allocation covering several years
HAS ADOPTED        THIS FINANCIAL REGULATION :                  (hereinafter called 'envelope') shall be made to the
                                                                chapter of the budget corresponding to each research
                                                                and investment objective as defined by the Council in
                         Article 1                              its decisions relating to programmes or similar
                                                                decisions.
The provisions of the Financial Regulation of 23
October      1961     on     the   establishment     and        In budgetary terms, the envelope shall be the total
implementation of the research and investment                   allocation provided in the budget for each research
budget of the EAEC and on the responsibility of                 and investment objective, taking into account
authorising officers and accounting officers (Article          financial reserves, if any, except where the objective
1 OJ No C 7, 26.1.1971, p. 8 .                                 3 OJ No 74, 16.11.1961, p. 1433/61.
2 OJ No C 78, 2.8.1971, p. 29.                                 4 OJ No 137, 27.7.1966, p. 2561/66.
 ---pagebreak---                                     Official Journal of the European Communities                                     807
is to consist of several specific stages each forming a                                  Article 5
coherent whole .
                                                                The nomenclature of the annex to the budget
2 . Amounts . authorised yearly in the budget to                provided for in Article 2 shall be based, as regards
cover research and investment expenditure shall                 the description of chapters and allocation accounts,
include commitment appropriations and payment                   on the use of expenditure resulting mainly from
appropriations.                                                 carrying out research and investment objectives. An
                                                                outline of this nomenclature is included in Annex I to
3 . Commitment appropriations within each                       this Financial Regulation. This outline shall be
envelope shall be designed to cover all the legal               mandatory in principle, in particular as regards
obligations which the Commission may contract.                  subdivision into titles, but not as regards subdivision
                                                                into chapters.
They shall represent the upper limit of expenditure to
which the Commission may commit itself during the               Within the chapters and allocation accounts,
financial year in question for the attainment of the            expenditure shall be classified according to its nature
objectives to which this expenditure relates.                   as shown in Annex II to this Financial Regulation ; in
Commitment appropriations shall remain valid until             the budget, however, this classification shall only be
they are cancelled under the budgetary procedure.               used in respect of categories.
4. Payment appropriations shall represent the                                           Article 6
upper limit of expenditure which may be incurred or
authorised during each financial year to cover
                                                                1.    The allocation accounts referred to in Article
commitments entered into during the current or
preceding financial years .                                    4 (b) shall record resources of the main means for
                                                               carrying out research and investment objectives, and
                                                               the uses to which these resources are put.
                        Article 4                              These means are: staff; infrastructure : general
                                                             • services and overheads ; scientific and technical
The annex to the budget provided for in Article 2              services ; major installations.
shall be in two parts:
                                                               In addition, allocation accounts may be opened in
(a) Part I, the total of which in terms of payment             order to follow the progress of services performed on
     appropriations is shown in a special chapter in           behalf of outsiders.
     the section of the budget relating to the
     Commission, shall comprise :                              2.    Under the heading of uses, the allocation
     — appropriations for carrying out each research           accounts shall record the countervalue of the means
         and investment objective;                             used and also the expenditure for outsiders .
     — appropriations       for   other   activities, in       Under the heading of resources, the allocation
        particular those provided for in Article               accounts     shall   record   on   the   one  hand,   the
         174 (2) (b), (c) and (d) of the Treaty                countervalue of the means used charged either to
         establishing the European Atomic Energy               research objectives or to other allocation accounts
         Community;                                            and, on the other hand, the proceeds arising from the
     — appropriations, where necessary, to cover the           use of such means on behalf of outsiders .
         balances on the allocation accounts .
                                                               The balances of the allocation accounts resulting
(b) Part II shall comprise allocation accounts, in             from a surplus of uses over resources shall be
     particular those concerning:                              charged to the corresponding chapter of Part I of the
                                                               annex to the budget provided for in Article 2.
     — staff;
                                                               The    balance     of  each   allocation   account  shall
     — general infrastructure; general services and            represent the maximum net expenditure to be entered
        overheads ;                                            in the corresponding chapter of Part I of the annex to
                                                               the budget provided for in Article 2.
     — scientific and technical auxiliary services;
     — major installations;                                    The balances of the allocation accounts, resulting
                                                               from a surplus of resources over uses shall be entered
    — services performed on behalf of outsiders.               in the statement of revenue in the budget.
 ---pagebreak--- 808                                Official Journal of the European Communities
3.      Uses and - expenditure charged to allocation          and depreciation payments agreed in the
accounts shall not exceed the amounts authorised in           corresponding contracts for the servicing of such
respect of such accounts, save where, as a result             borrowing and lending.
either of ttansfers within chapters of Part'I of the
annex to the budget provided for in Article 2 or of           3 . The budget shall also show, for guidance, an
additional amounts made available for outsiders,              estimate of revenue and expenditure to be effected in
resources higher than estimated make a                        the currencies of third countries, special mention
corresponding increase possible as regards uses and           being made of borrowing and lending in such
expenditure.                                                  currencies.                  *
With reference to allocation accounts relating to
services performed on behalf of outsiders, additional                                  Article 9
amounts may be entered during the financial year in
order to cover additional expenditure specifically            It, at the beginning of a financial year, the budget has
incurred in respect of services performed on behalf of        not yet been approved, expenditure shall be effected
outsiders . These additional amounts shall be shown           as follows :
as :
                                                              (a) Regarding the allocation accounts referred to in
— commitments, up to the amount of the repayment
     provided for in the contracts concluded with                  Article 6, Article 178 of the Treaty establishing the
     outside customers,                                            European Atomic Energy Community shall apply
                                                                   to commitments and payments relating to
— payments, up to the revenue actually collected as                expenditure of a kind already approved in
     repayment by outside customers for the                        principle in the last budget duly adopted.
     above-mentioned expenditure.
                                                                   Regarding payments, a sum equivalent to not
                                                                   more than one twelfth of the budget
                        Article 7                                  appropriations for the preceding financial year
                                                                   may be spent each month in respect of            any
As regards transfers of scientific and technical                   chapter; this arrangement shall not have          the
equipment between research and investment projects,                effect of placing at the disposal of              the
an amount equal to the residual" value of that                     Commission appropriations in excess of           one
equipment shall be entered as expenditure for the                  twelfth of those provided for in the budget.
recipient project, while that amount is credited to the
donor project by means of an entry showing a                       Regarding commitments, these may be effected
                                                                   up to an amount not exceeding one fourth of the
reduction of expenditure incurred. The residual value
shall be fixed in accordance with a procedure which                total appropriations for the preceding financial
the Commission shall lay down in advance.                          year, but shall not exceed the amount provided
                                                                   for in the budget in course of preparation.
The operations provided for in this Article shall, for             At the request of the Commission and without
record purposes, be shown in a special account.                    prejudice to the preceding subparagraph the
                                                                   Council shall, acting by a qualified • majority,
                                                                   on the basis of administrative requirements,
                        Article 8
                                                                   authorise simultaneously expenditure in respect
                                                                   of two or more provisional twelfths.
 1.     A schedule of due dates for commitments and
payments, forming an integral part of the budget,
shall be attached to Part I of the annex to the budget         (b) Regarding chapters of Part I of the annex to the
                                                                    budget provided for in Article 2 concerning
provided for in Article 2 and shall be drawn up as
follows in respect of each chapter and article:                    research and investment projects, payments may
                                                                    be effected in respect of any chapter, for an
 (a) for each envelope, the schedule of due dates shall            amount not exceeding one twelfth of the annual
      show the timetable for using commitment                       estimates shown for that financial year in the
      appropriations ; this will be subject to annual              schedule of due dates for payment in respect of
      review; '                                                    the estimated commitment appropriations.
 (b) for each estimated commitment appropriation,                   Regarding commitments, these may be effected
      the schedule of due dates shall show the annual              for an amount not exceeding one fourth of each
      timetable laid down for the payments.                         appropriation shown in the schedule of due dates
                                                                   for the estimated commitments, for the financial
2.      As regards borrowing and lending, a schedule of            year concerned, but shall not exceed the amount
 due dates shall be established on the basis of interest           provided for in the preliminary draft budget.
 ---pagebreak---                                      Official Journal of the European Communities                               809
                       Article 10                               If as a result of such information the financial
                                                                controller finds a financial1 imbalance in any
1 . Any decision relating to transfers within                   allocation account, he shall inform the authorising
chapters or from one chapter to another shall be                officer thereof.
subject to approval by the financial controller, who
shall certify that funds are available and that these
operations are in order and in accordance with the
provisions in force.                                                                 Article 11
2.    However, if the financial controller considers            This Financial Regulation shall apply from the date
that he cannot ascertain in advance the effects of such         of introduction of the budgetary procedure for the
transfers on the financial balance of the allocation            year 1972.
accounts, he shall confine himself to delivering an
opinion.
In that case, and in so far as he is competent to act,          Done at Brussels, 20 September 1971 .
the authorising officer may on his own responsibility
effect the transfer, provided that he makes available                                           For the Council
each month to the financial controller all appropriate                                           The President
information enabling an assessment to be made of the
financial effects of such transfers.                                                               A. MORO
 ---pagebreak--- 810                         Official Journal of the European Communities
                                                 ANNEX I
                                     BUDGET NOMENCLATURE
                                     PROVIDED FOR IN ARTICLE 5
                                     A. STATEMENT OF REVENUE
    77 TLE 4 -TT- DED U C TIONS FROM S TAFF REM UNERA TIONS
    Chapter 40 — Proceeds of the tax on wages, salaries and allowances of officials and other servants
                    Article 400 — Proceeds of the tax on wages , salaries and allowances of officials
                                   and other servants
                                — Joint Programmes
                    Article 401 — Proceeds of the tax on salaries, wages and allowances of officials
                                   and other servants
                                — Complementary Programmes
    Chapter 41 — Staff contributions to the funding of the pension scheme
    TITLE 5 — CONTRIBUTIONS
    Chapter 51 — Contributions provided for in Article 3 (4) and Article 4 (6) of the Decision of
                    21 April 1970 on the replacement of financial contributions from Member States
                    by the Communities' own resources
    TITLE 9 — MISCELLANEOUS REVENUE
    Chapter 90 — Proceeds qf sale of movable and immovable property
                    Article 900 — Proceeds of sale of movable property
                    Article 901 — Proceeds of sale of immovable property
    Chapter 92 — Revenue and remuneration for services provided against payment
                    Article 920 — Supplying, against payment, of any source materials or special
                                   fissile materials (Article 6 of the EAEC Treaty)
                    Article 921 — Remuneration for services provided against payment for the pur­
                                   poses of implementing the Community research programme (Article
                                    10 of the EAEC Treaty)
                    Article 922 — Remuneration for services provided against payment to Member
                                   States , persons or undertakings (Article 6 of the EAEC Treaty)
                    Article 923 — Revenue from licences granted by the Commission under patents or
                                    on the basis of technical data
                    Article 925 — Revenue arising from surplus in respect of services performed on
                                    behalf of outsiders
                    Article 929 — Other revenue arising from services provided against payment
    Chapter 94 — Borrowing and lending
                    Article 940 — Proceeds of borrowing under the EURATOM — United States
                                    Agreement
 ---pagebreak---                       Official Journal of the European Communities                            811
              Article 941 — Repayment of loans granted under the EURATOM —' United
                              States Agreement
              Article 942 — Payment of financial and bank charges in respect of borrowing
                              and lending under the EURATOM —■ United States Agreement
Chapter 99 — Other miscellaneous revenue
                            B. STATEMENT OF EXPENDITURE
TITLE 1 — BALANCES OF ALLOCATION ACCOUNTS
Chapter 1.10   Staff
               Article 1.10.1      Staff expenditure — JRC
               Article 1.10.2 — Staff expenditure — Centre and indirect action
Chapter 1.20 — General infrastructure : General services and overheads
               Article 1.20.1 — General administrative expenditure — JRC
               Article 1.20.2 — General administrative expenditure — Centre and indirect
                                   action
               Article 1.20.3 — Management and Administrative Services — JRC
               Article 1.20.4 — Administration of welfare facilities — JRC
               Article 1.20.5 — Maintenance and equipment of buildings and site — JRC
               Article 1.20.6 — Immovable property investment — JRC
               Article 1.20.7 — Protective equipment, medical services and protection against
                                   industrial injuries — JRC
               Article 1.20.8 — Documentation, library and publishing — JRC
Chapter 1.30 — Scientific and technical auxiliary services — JRC
               Article 1.30.1 — Stores
               Article 1.30.2 — Design offices
                Article 1.30.3 — Workshops
               Article 1.30.4 — Electronic laboratories
               Article 1.30.5 — Chemical laboratories
               Article 1.30.9 — Other
                                        Major installations
Chapter 1.40 — Computer centre
Chapter 1.41 — HFR Reactor
Chapter 1.42 — ISPRA-1 Reactor
Chapter 1.43 — ECO Reactor
Chapter 1.44 — ESSOR Reactor
 ---pagebreak--- 812                       ■ Official Journal of the European Communities
    Chapter 1.45 — Special installations
                    Article 1.45.1 — Medium-activity laboratory
                    Article 1.45.2 — Euracos
    Chapter 1.46 — Major installations of CBNM (accelerators and spectrometry)
    Chapter 1.47 — Major installations (Institute for Transuranium Elements)
                 '              Services performed on behalf of outsiders
    Chapter 1.90 — Services performed on behalf of outsiders
    TITLES 2, 3, 4 and 5 — JOINT AND COMPLEMENTARY PROGRAMMES — DIRECT
                              AND INDIRECT ACTION
    TITLE 6 — COMPLETION OF ACTION AUTHORISED                         UNDER PRECEDING PRO­
                 GRAMMES
    Chapter 6.10 — Programmes preceding 1969
                    Article 6.10.1- — Participation in power reactors
                    Article 6.10.2 — Other
    Chapter 6.20 — Joint Programmes 1969/71
                    Article 6.20.1 — ESSOR heavy-water reactor
                    Article 6.20.2 — DRAGON Agreement
                    Article 6.20.3 — Plutonium and transplutonium elements
                    Article 6.20.4 — Fusion and plasma physics                     >
                    Article 6.20.5 — Biology and health physics
                    Article 6.20.6 — Nuclear measurements and standards
                    Article 6.20.7 — Instruction and training
    Chapter 6.30 — 1969-1971 (B/G/I/L/N) Complementary programmes
                    Article 6.30.1 — Fast reactors — Direct action
                    Article 6.30.2 — High-temperature gas reactors
                    Article 6.30.3 — Technological problems connected with reactor development
                                       (reactor safety and determination of fissile material content)
                    Article 6.30.4 — Plutonium and transplutonium elements
                    Article 6.30.5 — Reactor physics
                    Article 6.30.6 — Condensed state physics
                    Article 6.30.7 — Nuclear materials research
                    Article 6.30.8 — Direct conversion of energy
                    Article 6.30.9 — CETIS data processing
    Chapter 6.40 — 1969-1971 (G/F/I/L/N) Complementary programmes
                    Article 6.40.1 — Heavy-water reactors — general-purpose research
                    Article 6.40.2 — Heavy-water reactors — specific research
 ---pagebreak---                        Official Journal of the European Communities                     813
Chapter 6.50 — 1969-1971 (G/I/N) Complementary programme
                Article 6.50.1 — Biology — application to agricultural research
Chapter 6.60 — 1969-1971 (B/G/l/L/N) Complementary programme
                Article 6.60.1 — HFR reactor operation
T1TLE7 — OTHER ACTIVITIES, IN PARTI C ULAR THOSEPROVIDED FOR IN ARTICLE
            174 (2) (b), (c) AND (d) OF EAEC TREATY
Chapter 7.01 — Loans granted under the EURATOM — United States Agreement
Chapter 7.02 — Repayment of borrowings under the EURATOM — United States Agreement
Chapter 7.03 — Financial and bank charges in respect of borrowing and lending under the
                EURATOM — United States Agreement ■
 ---pagebreak--- 814                             Official Journal of the European Communities
                                                     ANNEX 11
            CLASSIFICATION OF EXPENDITURE ACCORDING TO ITS NATURE
                                   (SECOND PARAGRAPH OF ARTICLE 5)
                             /
                                             I. MAIN ALLOCATIONS
      Category          Heading                                      Description
                                          STAFF EXPENDITURE
         11                               STAFF
                                         'Officials and temporary staff holding an appointaient provided
                                          for in the list of posts
                          1100            Basic salary
                          1101            Family allowances
                          1102            Expatriation allowances
                           1103           Temporary .flat-rate allowances
                           1104           Establishment staff '
                                          Other staff
                           1110           Auxiliary staff
            ,
                           1111           Auxiliary interpreters
                           1112           Local staff
                           1113           Special advisers
                         ( 1114           Staff employed under contract) 1
                                          Pensions and severence grants
                           1120           Retirement pensions
                           1121           Invalidity pensions
                           1122            Survivors' pensions · , ·       '
                           1123            Severance grants
                                          Sickness and accident insurance
                           1130            Sickness insurance
                           1131            Accident insurance
                           1132            Nuclear accident insurance
                                           Miscellaneous allowances and grants
                           1140            Maternity and death grants
                           1141            Travelling expenses on annual leave
                           1142            Accommodation and transport allowances
                           1143            Fixed special duty allowances              '
                           1144            Fixed local trável allowances
    1 Subject to review.
 ---pagebreak---                             Official Journal of the European Communities                               815
  Category          Heading                                        Description
                       1149           Other allowances and refunds
                      1150            Overtime
                       1160           Correcting factors
                                     Supplementary services
                       1170          Freelance interpreters and conference officers
                       1171           Freelance proof-readers
                       1172           Other staff paid on the basis of services rendered and work sent
                                      out for translation and typing
                                      Miscellaneous bonuses and allowances
                       1180           Bonuses for patents
                       1181           Bonuses for exceptional service
                       1182           Allowances for work of a particularly arduous nature
                       1183           Allowances for shift work
                     ( 1184           Allowances for standby duty on site or at home)1
     12                              ALLOWANCES AND EXPENSES ON ENTERING AND ON
                                      LEAVING SERVICE AND ON TRANSFER
                       1200           Miscellaneous expenditure on staff recruitment
                       1221           Travel expenses (including members of family)
                       1221           Initial installation, resettlement and transfer allowances
                       1231           Removal expenses
                       1241           Temporary daily subsistence allowances
                       1250           Allowances for staff placed on non-active status retired in the
                                      interests of the service or dismissed
                       1290           Other expenses
     13                               EXPENDITURE RELATING TO MISSIONS AND                       DUTY
                                       TRAVEL
                       1301           Mission expenses, travel expenses and other related expenses
                       1302           Special equipment for duty-travel
     14                               EXPENDITURE ON SOCIAL WELFARE AND ON FURTHER
                                      VOCATIONAL TRAINING FOR STAFF
                       1400           Special assistance grants
                       1410           Hostels and staff clubs
                       1420           Restaurants and canteens
                                      Medical service
                       1430           Equipment for medical laboratories
                       1431           Medicines and medical supplies for treatment
                       1432           Cost of medical examinations and tests for early diagnosis
                                      Language courses and further vocational training for staff
                       1440           Language courses
1 Subject to review.
 ---pagebreak--- 816                  Official' Journal of the European Communities
    Category Heading                                       Description
              1441              Further training courses
              1442              Retraining courses for staff
              1443              Vocational training
              1444              Readaptation courses
                                Other expenditure
              1490              Other expenditure
                                ADMINISTRATIVE EXPENDITURE
      20                        IMMOVABLE PROPERTY INVESTMENTS
              2000              Acquisition of immovable property
              2010              Construction of buildings
              2020              Other expenditure preliminary to the construction of buildings
                                or to the acquisition of immovable property
           •
              2090              Other expenditure
      21                    . BUILDINGS AND INCIDENTAL EXPENDITURE
              2100              Rent                       '
                                Insurance
              2110              Contractual insurance
              2111              Public liability insurance
              2112              Insurance covering Community property against damage of
                                nuclear origin
              2113              Insurance covering Community liability for damage of nuclear
                                origin caused to outsiders
              2114              Public liability insurance in respect of transport of radioactive
                                materials
              2119              Miscellaneous insurances
              2120              Water, gas, electricity and heating
              2130              Cleaning and maintenance
              2140              Fitting out of premises
              2190              Other expenditure
      22                        MOVABLE PROPERTY AND INCIDENTAL EXPENDITURE
                                Office machinery
              2200              Initial equipment
              2201              Renewals
         *
              2202              Rental
              2203            - Maintenance, use and repair
                                Furniture
              2210              Initial equipment
              2211              Renewals
 ---pagebreak---                  Official Journal of the European Communities                          817
Category Heading                                    Description
          2212            Rental
          2213             Maintenance, use and repair
                           Office equipment
          2220             Initial equipment
          2221             Renewals
          2222             Rental
          2223             Maintenance, use and repair
                           Transport equipment
          2230            Initial equipment
          2231             Renewals
          2232             Rental
          2233             Maintenance, use and repair
                           Expenditure on information material and library
          2250             Library equipment, purchase of books
          2251             Special equipment for library, information and reproduction
                           equipment
          2252             Subscriptions to newspapers and periodicals
          2253             Subscriptions to press agencies
          2254             Binding and maintenance of library books
   23                      DAY-TO-DAY ADMINISTRATIVE EXPENDITURE
          2300             Stationery and office supplies
                          Postal charges and telecommunications
          2310             Postal and delivery charges
          2311             Telephone, telegraph, telex
                           Financial charges
          2320             Bank charges
          2329             Other financial charges
          2330             Legal expenses
          2340             Damages
                           Other operating expenditure
          2390             Miscellaneous insurance
          2391             Uniforms and working clothes
          2392             Miscellaneous expenditure on internal meetings
          2393             Departmental removals
          2394             Petty expenses
          2395             Fire-fighting equipment
          2399             Other operating expenditure
 ---pagebreak--- 818                     Official Journal of the European Communities
    Category    Heading                                       Description
        24                        ENTERTAINMENT AND REPRESENTATION EXPENSES
                 2401             Entertainment and representation expenses
                                                                                       \
        25                        EXPENDITURE FOR MEETINGS AND CONFERENCES
                 2500             Meetings and conferences
                 2510              Committees
                 2551              Miscellaneous expenditure on organisation of conferences and
                                   congresses
                 2552             Miscellaneous expenditure on attending conferences, congresses
                                  and meetings organised outside the premises of the institution
        26                        EXPENDITURE ON RESEARCH, SURVEYS AND CONSUL­
                                   TATIONS
                 2600             Limited consultations , research and surveys
                 2620              Comprehensive Community research and surveys
                 2660 .           Fees for physicians working within the framework of the JRC
        27  .                     EXPENDITURE ON PUBLISHING AND INFORMATION
                                  Publications
                 2710             General publications
                 2718             Expenditure on publishing scientific and technical works
      •
                 2719             Other publications and publicity expenditure
                                  Expenditure on information and participation in public events
                 2720             Expenditure on information, publicity and participation in
                                . public events
                 2721             Participation of the Communities in exhibitions
        30                        EXPENDITURE ON TECHNICAL SERVICES
                                  Material and equipment
                 3010             Equipment and material not subject to inventory
                 3011             Equipment subject to inventory
                                  Fissile materials and special materials
                3020              Fissile materials (leasing, losses, purchases)
              • 3021              Fuel processing
                3022              Fuel element fabrication
                3023    .         Heavy water (leasing, losses, purchases)
                3024              Radioisotopes (leasing, losses, purchases)
                                  Industrial power supply
            -
                3030              Industrial power supply
                                  Equipment maintenance
                3040              Equipment maintenance
 ---pagebreak---                  Official Journal of the European Communities                819
Category Heading                                     Description
                           Equipment hiring
          3050             Equipment hiring
                           Software
          3060             Software (hiring, purchases)
                           Maintenance of construction work and installation
          3070             Maintenance of buildings
          3071             Maintenance of roads and sites
          3072             Maintenance of installations
  40                       INVESTMENT EXPENDITURE
                           Purchase of immovable property
          4000             Purchase of buildings
          4001             Purchase of land
                           Construction
          4010            Building construction
          4011             Installation construction
                           Road building
         4020             Roads
         4021              Connecting-up costs
         4022             Site lay-out
  50                       CONTRACT EXPENDITURE
                           Contracts backed by national bodies
         5000             GFK
         5001             RCN
         5002             CEN
         5003             Bélgonucléaire
                           Contracts for provision of services
         5010             Contracts for provision of services
                          Research contracts
         5020             Research contracts
                          Shared-expenditure contracts
         5030             Shared-expenditure contracts
                          Contracts of association
         5040             Contracts of association
                          Irradiation contracts
         5050             Irradiation contracts
 ---pagebreak--- 820                   Official Journal of the European Communities
    Category Heading                                     Description
      60                       MISCELLANEOUS EXPENDITURE
                               Instruction and training for non-member of the staff
              6001             Training at technical and university level
              6002              Grants
              6003             Visiting scientists
              6004             Vocational training schools
                              II. SUBSIDIARY ALLOCATIONS
    Category Heading                                     Description
                     -'        USE OF STAFF, OF SCIENTIFIC AND TECHNICAL
                               AUXILIARY SERVICES AND OF MAJOR INSTALLATIONS
      91                       STAFF
              9101             Staff expenditure — JRC
              9102              Staff expenditure — centre and indirect action
      93                       SCIENTIFIC AND TECHNICAL SERVICES — JRC
              9301             Stores
              9302             Design offices
              9303             Workshops
              9304             Electronics
              9305             Chemistry
              9309              Other laboratories
      94                       MAJOR INSTALLATIONS
              9401              Computer centre — Technical and scientific work
              9402             Computer centre — Administrative work
              9410             HFR Reactor
              9420             Ispra-I Reactor
              9430             ECO Reactor
              9440             ESSOR Reactor
                               Special installations
              9451             Medium-sacrivity laboratory
              9452             Euracos
              9460             Major installations — CBNM
              9470             Major installations — Institute for Transuranium Elements