Document ID: 31988D0337

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DECISION OF THE EUROPEAN PARLIAMENT
of 13 April 1988
granting a discharge to the Commission in respect of the implementation of the budget of the European Communities for the financial year 1986 concerning Sections I - Parliament, II - Council, III - Commission IV - Court of Justice and V - Court of Auditors
(88/337/ECSC, EEC, Euratom)
THE EUROPEAN PARLIAMENT,
- having regard to the Treaty establishing the ECSC and in particular Article 78g thereof,
- having regard to the Treaty establishing the EEC and in particular Article 206b thereof,
- having regard to the Treaty establishing the EAEC and in particular Article 180b thereof,
- having regard to the budget for the financial year 1986,
- having regard to the revenue and expenditure account and the balance sheet relating to the financial year 1986,
- having regard to the report of the Court of Auditors concerning the financial year 1986 accompanied by the replies of the Institutions (Doc. C 2-265/87) (1),
- having regard to the recommendation of the Council (Doc. C 2-11/88),
- having regard to the report of the Committee on Budgetary Control and to the opinions of the Committee on Social Affairs and Employment and the Committee on Youth, Culture, Education, Information and Sport (Doc. A 2-19/88),
1. Notes that authorized revenue and expenditure for the financial year 1986 totalled:
1.2.3 // // (ECU) // (ECU) // - Revenue // // 35 177 256 722 // - Appropriations for commitments: // // // - Appropriations authorized in the general budget // 36 052 214 064 // // - Appropriations remaining from the financial year 1985 or made available as a result of cancellations of commitments in the financial year 1986 // 2 244 565 171 // // - Appropriations corresponding to revenue from services rendered to third parties // 1 468 648 // 38 298 247 883 // - Appropriations for payments // // 35 177 256 722
2. Grants discharge to the Commission in respect of the implementation of the budget on the basis of the following amounts:
1.2.3 // // (ECU) // (ECU) // (a) Revenue // // // - Own resources // 32 683 368 650 // // - Financial contributions // 210 064 551 // // - Surpluses available // 431 143 290 // // - Other revenue // 342 610 531 // // - Carry-overs from the financial year 1985 which have lapsed // 355 681 498 // // - Exchange gains // 20 468
(1) OJ No C 336, 15. 12. 1987, p. 1.
// (b) Expenditure // // // - Payments made from the appropriations of the financial year // 33 462 056 563 // // - Appropriations carried over to the financial year 1987 // 1 401 197 021 // 34 863 253 584
The 693 million ECU overrun in EAGGF expenditure must be regarded as payment appropriations of the financial year 1986, within the meaning of the third paragraph of Article 5 of the Financial Regulation, in respect of which appropriations were neither earmarked in 1986 nor carried forward to 1987 (1).
1.2.3 // (c) Balance for the financial year 1986 // // 819 916 654 // - Revenue for the financial year // // 33 667 187 022 // - Payments made against appropriations for the financial year // 33 462 056 563 // // - Appropriations carried over to 1987 // 1 401 197 021 // 34 863 253 584 // Difference // // 1 196 066 562 // - Appropriations carried over from 1985 which have lapsed // // + 355 681 498 // - Exchange difference in the financial year 1986 // // + 20 468 410 // Balance for the financial year 1986 // // 819 916 654 // (d) Utilization of appropriations for commitments // // 36 379 464 864
(e) Balance sheet at 31 December 1986
1,2.3,4 // // // ASSETS // LIABILITIES // // 1.2.3.4 // Fixed assets // 10 262 478 968 // Fixed capital // 10 241 085 745 // Inventories // 28 596 666 // Current liabilities // 3 745 695 973 // Current assets // 1 946 223 607 // Cash accounts // 132 541 611 // Cash accounts // 1 938 622 509 // Accrued expenses // 317 443 572 // Prepaid expenses // 260 845 151 // // // // // // // Total // 14 436 766 901 // Total // 14 436 766 901 // // // //
3. Records its comments in the resolution which forms part of this Decision (2);
4. Instructs its President to forward this Decision and the resolution embodying its comments to the Commission, the Council, the Court of Justice, the Court of Auditors and the European Investment Bank and to have them published in the Official Journal of the European Communities (L series).
Done at Strasbourg, 13 April 1988.

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