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27.12.

2001 EN Official Journal of the European Communities C 370/1

I
(Information)

COMMISSION

REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET


OF THE EUROPEAN COMMUNITIES RELATING TO OPERATIONS UNDER THE 2000 BUDGET

(Articles 78 and 81 of the Financial Regulation of 21 December 1977)

VOLUME IV

CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET

(revised version)

(2001/C 370/01)

Contents

Page

Development of the European Communities' accounting system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Structure of the financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Chapter I: Revenue and expenditure account: execution of the budget of the European Communities
for 2000

2000 budget outturn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Consolidated summary of 2000 budget implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Comparison of the budget outturn for 2000/1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Summary of implementation of revenue in the general budget for 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Table 1: Comparison of budget implementation in 2000 and 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Table 2: Budget execution of commitment and payment appropriations by institution . . . . . . . . . . . . . . . . . . . 15

Table 3: Composition and changes in commitment and payment appropriations . . . . . . . . . . . . . . . . . . . . . . . 16

Table 4: Execution of the year's commitment appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Table 5: Execution of the year's payment appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Table 6: Commitments against differentiated appropriations outstanding at 31.12.2000 . . . . . . . . . . . . . . . . . 29

Table 7: Commitments against outstanding differentiated appropriations in the course of 2000 . . . . . . . . . . . . 33

Table 8: Commitments against differentiated appropriations cleared in 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . 35

Table 9: Commitments outstanding at 31.12.2000 Developments since initial commitment (including


commitments cleared in 2000) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
C 370/2 EN Official Journal of the European Communities 27.12.2001

Chapter II: Consolidated balance sheet of the European Communities at 31 December 2000 . . . . . . . . 50

Chapter III: Annex

Accounting principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

Accounting rules and methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55

Annex 1: Explanatory notes to the revenue and expenditure account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Annex 2: Explanatory notes to the balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65

Annex 3: Off-balance-sheet commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

— Potential debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

— Potential entitlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90

— Explanatory notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
27.12.2001 EN Official Journal of the European Communities C 370/3

DEVELOPMENT OF THE EUROPEAN COMMUNITIES' ACCOUNTING SYSTEM

As an information system, public-sector accounting has substantially broadened its objectives from a mere
record of budget execution to a more dynamic and complete management, setting out the economic,
financial and asset/liability implications which arise.

In recent years, it has emerged that the European Communities' accounts needed to be modernised to
change from a system of accounts focusing on a mere cash-based description of budget expenditure and
revenue operations to a system based on assets and liabilities (1) with the objective of presenting the
Communities' financial situation in a more comprehensive form, showing all its assets, entitlements and
debts as well as the expenditure and revenue for the financial year.

The European Communities are gradually falling into line with the approach adopted by a large number
of States and supported by international bodies such as IFAC (2) and OECD. Even though the public
sector still pursues objectives which differ in part from those in the private sector, it is now considered
inevitable that cash accounting should be abandoned and that a relative degree of harmonisation should
be sought for new practices.

However, the Commission has already introduced elements of accrual accounting in the presentation of
the financial statements in recent years. At present, this information does not come from an integrated
system of accounts. The Accounting Officer's departments have to use non-accounting information from
the various Directorates-General to complete the financial balance sheet and draw up the annexes to this
balance sheet. This procedure undermines the exhaustiveness of the data. In 2000 a special effort was
made to improve the reliability of the information on fixed assets, inventories, the list of financial
intermediaries and the valuation of entitlements.

The institutions must also give themselves the necessary means for guaranteeing the quality of the
information provided in the financial statements and implement new, more effective management and
control tools.

The European Communities have therefore embarked on a reform of the accounting system. This is an
ambitious project along the same lines followed by various countries and Member States at the
recommendation of the international institutions responsible for drawing up public accounting standards.

In simple terms, the reforms focus on the following:

1. Retention of a cash-based reports on budget implementation (funds collected and disbursed) and move
towards general accounts based on the accrual principle. This dual system has also been adopted by a
number of Member States;

2. Integrated accounting: the enhancement of budget accounting should allow transactions to be


properly entered in the accounts; no lists from outside the accounts need then be used to draw up the
financial statements;

3. Development of the general accounts from a cash-based account into one based on the principle of
accrual, which gives a more faithful picture of the actual situation;

(1) Accrual accounting.


(2) The IFAC (International Federation of Accountants) aims to produce international standards for the States which are
directly based on company accounting practice.
C 370/4 EN Official Journal of the European Communities 27.12.2001

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

5. In substance, the EC's financial statements should be brought into line with international standards.
These statements are the product of the accounting system. Their objective is to give a faithful picture
of assets, the financial situation, budget execution, the entity's results and the cash flow for the year.

The ultimate purpose of this accounting reform is of course to improve financial information and provide
relevant information for decision-making.

This new approach will be implemented in a number of stages and relate to the financial statements for a
number of financial years.
27.12.2001 EN Official Journal of the European Communities C 370/5

STRUCTURE OF THE FINANCIAL STATEMENTS

1. The financial statements of the European Communities are drawn up in accordance with Articles 78,
80 and 81 of the Financial Regulation of 21 December 1977 applicable to the general budget of the
European Communities, as last amended by Council Regulation No 2673/99 of 13 December 1999.

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

Volume I — Part 1: Revenue and expenditure;


— Part 2: Analysis of financial management.
Volume II — Revenue and expenditure account and balance sheet of the Commission and the
Euratom Supply Agency.

Volume III — Revenue and expenditure account and balance sheets of the other institutions
(Parliament, Council, Court of Justice, Court of Auditors, Economic and Social
Committee and Committee of the Regions, Ombudsman).
Volume IV — Consolidated revenue and expenditure account and balance sheet of the European
Communities, with explanatory notes.

3. Volume I sets out the salient features of budget implementation in the year.

Volumes II and III set out the implementation of revenue and expenditure in each of the institutions,
following the budgetary nomenclature, and contain tables showing the capital operations of
borrowing and lending.

This volume (IV) contains the consolidated revenue and expenditure account and balance sheet of the
European Communities, accompanied by explanatory notes. The consolidated revenue and expenditure
account and balance sheet give the corresponding figures for the previous year.
C 370/6 EN Official Journal of the European Communities 27.12.2001

CHAPTER I

REVENUE AND EXPENDITURE ACCOUNT: EXECUTION OF THE BUDGET OF THE EUROPEAN


COMMUNITIES FOR 2000

2000 BUDGET OUTTURN


EUR

European
EFTA-EEA Total 2000 budget
Community
(a) (c = a + b)
(b)

2000 REVENUE (1) 74 805 415,00 92 649 617 003,05 92 724 422 418,05

2000 EXPENDITURE (2) 69 890 911,62 82 797 978 896,92 82 867 869 808,54

Payments from 2000 appropriations 66 874 079,49 80 188 665 947,62 80 255 540 027,11

Commission appropriations 66 874 079,49 78 718 246 380,41 78 785 120 459,90

Appropriations, other institutions 1 470 419 567,21 1 470 419 567,21

Carryovers to 2001 2 609 312 949,30 2 609 312 949,30

Commission appropriations 2 450 394 597,22 2 450 394 597,22

Appropriations, other institutions 158 918 352,08 158 918 352,08

EFTA-EEA appropriations carried over 3 016 832,13 0,00 3 016 832,13


from 1999 to 2000 (3)

UNUSED 1999 CARRYOVERS WHICH LAPSE 1 427 379,32 1 951 613 857,54 1 953 041 236,86

Commission appropriations (4) 1 427 379,32 1 931 165 659,09 1 932 593 038,41

Appropriations, other institutions 20 448 198,45 20 448 198,45

EXCHANGE DIFFERENCES ¯ 190 520 017,81 ¯ 190 520 017,81

Total 6 341 882,70 11 612 731 945,86 11 619 073 828,56

(1) Total gross revenue for the year comes to 94 420,77 million EUR, taking account of the costs incurred by the Member States in the
collection of own resources (1 696,35 million EUR).
(2) Total gross budget expenditure for the year comes to 86 666,07 million EURO, taking account of the negative expenditure under
the EAGGF Guarantee Section (3 798,2 million EUR).
(3) This amount could not be included in the 1999 balance since the corresponding appropriations were carried over after the closure
of the revenue and expenditure account for 1999.
(4) The figure for the appropriations which have lapsed has been increased by the contributions of third parties carried over from 1999
to 2000 (201 million EUR) since these appropriations are now included with the appropriations for the financial year.
CONSOLIDATED SUMMARY OF 2000 BUDGET IMPLEMENTATION

27.12.2001
EUR

Non-differentiated appropriations Differentiated appropriations Total appropriations


Commitments Payments Commitments Payments Commitments Payments

APPROPRIATIONS AVAILABLE

EN
Appropriations entered in budget 46 220 925 772,00 46 220 925 772,00 47 179 921 904,01 43 293 613 046,51 93 400 847 676,01 89 514 538 818,51

Initial budget 46 199 290 772,00 46 199 290 772,00 47 158 921 904,01 43 261 613 046,51 93 358 212 676,01 89 460 903 818,51

Supplementary and/or amending budget 21 635 000,00 21 635 000,00 21 000 000,00 32 000 000,00 42 635 000,00 53 635 000,00

Transfers 0,00 0,00 0,00 0,00

Official Journal of the European Communities


Additional appropriations 4 434 875,08 8 652 234,77 485 852 475,89 464 596 933,01 490 287 350,97 473 249 167,78

Made available again after repayment of payments 0,00 0,00 35 923 575,32 35 923 575,32 35 923 575,32 35 923 575,32

Made available again as a result of decommitments 0,00 0,00 9 744 576,80 0,00 9 744 576,80 0,00

Contributions by third parties 4 434 875,08 8 652 234,77 440 184 323,77 428 673 357,69 444 619 198,85 437 325 592,46

Carryovers from previous year 59 492 877,98 576 359 294,36 2 444 204 286,85 4 244 456 728,13 2 503 697 164,83 4 820 816 022,49

Automatic carryovers 0,00 516 866 416,38 0,00 0,00 516 866 416,38

Carried over by budgetary authority 59 492 877,98 59 492 877,98 0,00 0,00 59 492 877,98 59 492 877,98

Carried over by Commission 0,00 0,00 2 444 204 286,85 4 244 456 728,13 2 444 204 286,85 4 244 456 728,13

Total 46 284 853 525,06 46 805 937 301,13 50 109 978 666,75 48 002 666 707,65 96 394 832 191,81 94 808 604 008,78

APPROPRIATIONS USED IN 2000

Appropriations entered in budget 45 095 088 231,98 44 647 490 413,21 31 684 317 256,96 35 500 849 399,47 76 779 405 488,94 80 148 339 812,68

Additional appropriations 1 796 451,21 3 789 130,64 260 915 941,18 109 849 078,69 262 712 392,39 113 638 209,33

Made available again after repayment of payments 0,00 0,00 35 632 761,68 6 437 994,90 35 632 761,68 6 437 994,90

Made available again as a result of decommitments 0,00 0,00 8 044 764,80 0,00 8 044 764,80 0,00

C 370/7
Contributions by third parties 1 796 451,21 3 789 130,64 217 238 414,70 103 411 083,79 219 034 865,91 107 200 214,43
C 370/8
EUR

Non-differentiated appropriations Differentiated appropriations Total appropriations


Commitments Payments Commitments Payments Commitments Payments

Carryovers from previous year 55 726 255,98 497 610 282,15 2 438 071 251,79 2 571 530 726,48 2 493 797 507,77 3 069 141 008,63

Automatic carryovers 0,00 442 414 462,78 0,00 0,00 442 414 462,78

EN
Carried over by budgetary authority 55 726 255,98 55 195 819,37 0,00 0,00 55 726 255,98 55 195 819,37

Carried over by Commission 0,00 0,00 2 438 071 251,79 2 571 530 726,48 2 438 071 251,79 2 571 530 726,48

Total 45 152 610 939,17 45 148 889 826,00 34 383 304 449,93 38 182 229 204,64 79 535 915 389,10 83 331 119 030,64

Official Journal of the European Communities


Appropriations entered in budget & additional
approps 2 638 423,87 443 353 022,40 9 165 539 682,07 2 165 959 926,90 9 168 178 105,94 2 609 312 949,30

Automatic carryovers (Art. 7(1)(b) Fin. Reg.) 0,00 438 489 918,27 0,00 0,00 0,00 438 489 918,27

Carried over by budgetary authority 0,00 0,00 0,00 0,00 0,00 0,00

Carried over by Commission 0,00 0,00 8 942 593 773,00 1 840 697 653,00 8 942 593 773,00 1 840 697 653,00

Contributions by third parties 2 638 423,87 4 863 104,13 222 945 909,07 325 262 273,90 225 584 332,94 330 125 378,03

Total 2 638 423,87 443 353 022,40 9 165 539 682,07 2 165 959 926,90 9 168 178 105,94 2 609 312 949,30

APPROPRIATIONS LAPSING

Appropriations entered in budget 1 125 837 540,02 1 134 945 440,52 6 553 010 874,05 5 952 065 994,04 7 678 848 414,07 7 087 011 434,56

Additional appropriations 0,00 0,00 1 990 625,64 29 485 580,42 1 990 625,64 29 485 580,42

Made available again after repayment of payments 0,00 0,00 290 813,64 29 485 580,42 290 813,64 29 485 580,42

Made available again as a result of decommitments 0,00 0,00 1 699 812,00 0,00 1 699 812,00 0,00

Contributions by third parties 0,00 0,00 0,00 0,00 0,00 0,00

Carryovers from previous year 3 766 622,00 78 749 012,21 6 133 035,06 1 672 926 001,65 9 899 657,06 1 751 675 013,86

Automatic carryovers 0,00 74 451 953,60 0,00 0,00 0,00 74 451 953,60

Carried over by budgetary authority 3 766 622,00 4 297 058,61 0,00 0,00 3 766 622,00 4 297 058,61

Carried over by Commission 0,00 0,00 6 133 035,06 1 672 926 001,65 6 133 035,06 1 672 926 001,65

27.12.2001
Total 1 129 604 162,02 1 213 694 452,73 6 561 134 534,75 7 654 477 576,11 7 690 738 696,77 8 868 172 028,84
27.12.2001 EN Official Journal of the European Communities C 370/9

CLEARANCE OF COMMITMENTS
EUR

Commitments against Commitments against diff.


Total
non-diff. appropriations appropriations

COMMITMENTS FROM PREVIOUS YEARS


Outstanding commitments at close of previous year 521 087 301,45 70 928 118 443,76 71 449 205 745,21
Change in outstanding commitments during the year as a result of
decommitments ¯ 6 002 807,66 ¯ 1 533 388 543,50 ¯ 1 539 391 351,16
— leading to approps. being made available again in 2000 7 799 017,00 7 799 017,00
— not leading to approps. being made available again in 2000 ¯ 6 002 807,66 ¯ 1 541 187 560,50 ¯ 1 547 190 368,16
Variation suite à la variation du taux de l'EURO 22 516,34 ¯ 301 822,97 ¯ 279 306,63
Payments in course of year 445 630 636,09 27 882 179 566,71 28 327 810 202,80
against appropriations entered in budget 146 752,45 25 596 013 281,60 25 596 160 034,05
against appropriations carried over by the Commission 2 234 289 973,60 2 234 289 973,60
against automatic carryovers 442 267 710,33 0,00 442 267 710,33
against carryovers relating to contributions by third parties 3 216 173,31 48 829 001,49 52 045 174,80
against approps. made available again foll. repayment of advances 3 047 310,02 3 047 310,02
Cancellation of uncleared commitments 68 179 288,66 0,00 68 179 288,66

Commitments outstanding at close of year 1 297 085,38 41 512 248 510,58 41 513 545 595,96

2000 COMMITMENTS
Commitments entered into during the year 45 152 610 939,17 34 383 304 449,93 79 535 915 389,10
Payments in course of year 44 703 259 189,91 10 300 049 637,93 55 003 308 827,84
against appropriations entered in budget 44 647 490 413,21 9 904 836 117,87 54 552 326 531,08
against appropriations carried over by the Commission 55 195 819,37 337 240 752,88 392 436 572,25
sur crédits reconstitués 0,00 3 390 684,88 3 390 684,88
against appropriations relating to contributions by third parties 572 957,33 54 582 082,30 55 155 039,63
Unused commitments which lapse 10 331 394,38 10 331 394,38

Commitments outstanding at close of year 439 020 354,88 24 083 254 812,00 24 522 275 166,88

Total commitments outstanding at close of year 440 317 440,26 65 595 503 322,58 66 035 820 762,84
COMPARISON OF THE BUDGET OUTTURN 2000/1999

C 370/10
EUR

2000 1999

EFTA-EEA European Community 2000 budget EFTA-EEA European Community 1999 budget

(a) (b) (c = a + b) (a) (b) (c = a + b)

EN
74 805 415,00 92 649 617 003,05 92 724 422 418,05 65 077 259,00 86 842 992 458,84 86 908 069 717,84
Revenue

EXPENDITURE 69 890 911,62 82 797 978 896,93 82 867 869 808,55 54 288 227,87 84 213 977 642,39 84 268 265 870,26

Payments from 2000 appropriations 66 874 079,49 80 188 665 947,63 80 255 540 027,12 54 096 147,87 79 194 812 229,45 79 248 908 377,32

Carryovers to 2001 2 609 312 949,30 2 609 312 949,30 5 019 165 412,94 5 019 165 412,94

Official Journal of the European Communities


EFTA-EEA approps carried over from 1999 to 3 016 832,13 0,00 3 016 832,13 192 080,00 0,00 192 080,00
2000 (1)

Appropriations carried over from 1999 to 2000 1 427 379,32 1 951 613 857,55 1 953 041 236,87 25,46 508 101 736,10 508 101 761,56
which lapsed

EXCHANGE DIFFERENCES ¯ 190 520 017,81 ¯ 190 520 017,81 71 984 361,71 71 984 361,71

Total 6 341 882,70 11 612 731 945,86 11 619 073 828,56 10 789 056,59 3 209 100 914,26 3 219 889 970,85

(1) This amount could not be included in the balance for year 1999 as the appropriations were carried over after the revenue and expenditure account for that year was closed.

27.12.2001
REVENUE FOR 2000

27.12.2001
EUR

Budget 2000 Established entitlements Amounts received


Sectors incl. supp. and amending Balance to be recovered
budget from 2000 carried over from 1999 Total 2000 1999

Own resources (Title 1) 85 557 370 687,00 86 740 369 139,85 2 006 638 986,07 88 747 008 125,92 86 637 043 467,40 82 083 049 970,25 2 109 964 658,52

EN
Surpluses available (Title 3) 3 209 100 914,00 4 540 902 077,48 331 722,97 4 541 233 800,45 4 541 233 800,45 3 471 880 781,99 0,00

Miscellaneous Community taxes, levies and dues


(Title 4) 541 218 852,00 512 127 120,79 2 025 758,80 514 152 879,59 511 855 000,80 477 764 723,82 2 297 878,79

Revenue accruing from the administrative


operation of the institution (Title 5) 62 270 000,00 146 992 874,92 20 447 387,30 167 440 262,22 128 776 174,70 89 551 059,76 38 664 087,52

Contributions to Community programmes,

Official Journal of the European Communities


repayment of expenditure, revenue from services
rendered against payment (Title 6) 45 420 000,00 638 989 870,31 128 625 079,95 767 614 950,26 535 318 945,48 324 474 034,83 232 296 004,78

Interest on late payments and fines (Title 7) (1) 0,00 20 277 384,92 1 100 085 335,01 1 120 362 719,93 158 502 886,80 114 691 493,06 961 859 833,13

Borrowing and lending operations (Title 8) 19 562 840,00 227 441 590,71 322 244 082,01 549 685 672,72 183 898 945,65 316 295 703,40 365 786 727,07

Miscellaneous revenue (Title 9) 5 643 000,00 27 948 625,26 14 944 950,96 42 893 576,22 27 793 196,77 30 361 950,73 15 100 379,45

Total 89 440 586 293,00 92 855 048 684,24 3 595 343 303,07 96 450 391 987,31 92 724 422 418,05 86 908 069 717,84 3 725 969 569,26

(1) Of the total still to be recovered for fines and penalty payments 171,4 million EUR have been collected and entered provisionally in a balance-sheet account pending a decision by the Court of Justice.

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DETAILS TITLES 1 AND 3

C 370/12
EUR

Budget 2000 Established entitlements Amounts received


Sectors incl. supp. and amending Balance to be recovered
budget from 2000 carried over from 1999 Total 2000 1999

TITLE 1 (OWN RESOURCES):

EN
Agricultural levies (Chapter 10) 1 102 200 000,00 1 201 857 100,90 526 493 398,95 1 728 350 499,85 1 198 398 111,99 1 187 268 287,59 529 952 387,86

Sugar and isoglucose levies (Chapter 11) 1 162 700 000,00 1 185 503 352,00 14 836 697,86 1 200 340 049,86 1 196 809 059,85 1 203 556 321,67 3 530 990,01

Customs duties (Chapter 12) 12 961 400 000,00 14 690 935 899,12 1 688 268 475,91 16 379 204 375,03 14 568 282 337,84 13 006 508 620,14 1 810 922 037,19

VAT resources (Chapter 13) 34 048 587 740,00 34 187 570 978,02 0,00 34 187 570 978,02 34 187 570 978,02 31 381 614 223,39 0,00

GNP-based resources (Chapter 14) 37 805 112 947,00 37 253 162 958,80 0,00 37 253 162 958,80 37 253 162 958,80 37 011 668 411,14 0,00

Official Journal of the European Communities


Correction of budgetary imbalances (Chapter 15) 0,00 ¯ 70 831 235,32 0,00 ¯ 70 831 235,32 ¯ 70 831 235,32 ¯ 167 832 570,37 0,00

Own resources collection costs (Chapter 19) ¯ 1 522 630 000,00 ¯ 1 707 829 913,67 ¯ 222 959 586,65 ¯ 1 930 789 500,32 ¯ 1 696 348 743,78 ¯ 1 539 733 323,31 ¯ 234 440 756,54

Total Title 1 85 557 370 687,00 86 740 369 139,85 2 006 638 986,07 88 747 008 125,92 86 637 043 467,40 82 083 049 970,25 2 109 964 658,52

TITLE 3 (SURPLUSES AVAILABLE):

Surplus available from preceding finan. year


(Chapter 30) 3 209 100 914,00 3 209 100 914,26 0,00 3 209 100 914,26 3 209 100 914,26 3 022 230 766,71 0,00

Surplus of VAT from previous years (Chapter 31) PM 1 004 549 724,65 331 722,97 1 004 881 447,62 1 004 881 447,62 ¯ 49 308 221,48 0,00

Surplus of GNP from previous years (Chapter 32) PM 327 340 802,85 0,00 327 340 802,85 327 340 802,85 500 317 828,75 0,00

Refunds to Member States (Chapter 33) PM 6 666,79 0,00 6 666,79 6 666,79 30 679,52 0,00

Surplus for the United Kingdom (Chapter 35) PM ¯ 96 031,07 0,00 ¯ 96 031,07 ¯ 96 031,07 ¯ 1 390 271,51 0,00

Total Title 3 3 209 100 914,00 4 540 902 077,48 331 722,97 4 541 233 800,45 4 541 233 800,45 3 471 880 781,99 0,00

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27.12.2001
Table 1:

COMPARISON OF BUDGET IMPLEMENTATION IN 2000 AND 1999

(EUR)

Commitment appropriations

EN
Appropriations authorised Outturn

Heading Financial perspective 2000 1999 % Difference 2000 % 1999 % % Difference

1 2 3 = (1¯2)/2 4 5 = 4/1 6 7 = (6/2) 8 = (4–6)/6

1 Agriculture 40 716 994 000,00 40 438 000 000,00 0,69 % 40 466 689 400,02 99,39 % 39 876 314 211,79 98,61 % 1,48 %

2 Structural operations 34 913 970 529,00 39 172 584 138,00 ¯ 10,87 % 20 089 532 780,79 57,54 % 36 821 022 973,86 94,00 % ¯ 45,44 %

Official Journal of the European Communities


3 Internal policies 6 582 534 010,28 6 144 493 383,77 7,13 % 6 008 273 460,93 91,28 % 5 891 029 698,57 95,87 % 1,99 %

4 External action 5 217 056 668,96 6 543 986 190,84 ¯ 20,28 % 4 986 774 469,38 95,59 % 6 156 120 762,36 94,07 % ¯ 18,99 %

5 Admin. expenditure 4 757 859 525,06 4 687 062 981,36 1,51 % 4 685 921 539,15 98,49 % 4 576 210 208,40 97,63 % 2,40 %

6 Reserves 1 036 000 000,00 846 000 000,00 22,46 % 186 290 500,00 17,98 % 300 069 000,00 35,47 % ¯ 37,92 %

7 Pre-accession aid 3 170 417 458,51 0,00 3 112 433 238,83 98,17 % 0,00

Total 96 394 832 191,81 97 832 126 693,97 ¯ 1,47 % 79 535 915 389,10 82,51 % 93 620 766 854,98 95,70 % ¯ 15,04 %

Carryovers Cancellations

Heading Payment appropriations 2000 1999 % Difference 2000 % 1999 % % Difference

9 10 11 = (9¯10)/10 12 (13 = 12/1) 14 (15 = 14/2) 16 = (12–14)/14

1 Agriculture 0,00 33 094 000,00 ¯ 100,00 % 250 304 599,98 0,61 % 528 591 788,21 1,31 % ¯ 52,65 %

2 Structural operations 8 638 848 378,00 2 203 234 347,00 292,10 % 6 185 589 370,21 17,72 % 148 326 817,14 0,38 % 4070,24 %

3 Internal policies 442 575 975,62 182 703 175,54 142,24 % 131 684 573,73 2,00 % 70 760 509,66 1,15 % 86,10 %

4 External action 39 427 698,94 207 020 667,84 ¯ 80,95 % 190 854 500,64 3,66 % 180 844 760,64 2,76 % 5,53 %

5 Admin. expenditure 2 638 423,87 29 143 939,07 ¯ 90,95 % 69 299 562,04 1,46 % 81 708 833,89 1,74 % ¯ 15,19 %

6 Reserves 0,00 0,00 849 709 500,00 82,02 % 545 931 000,00 64,53 % 55,64 %

7 Pre-accession aid 44 687 629,51 0,00 13 296 590,17 0,42 % 0,00

C 370/13
Total 9 168 178 105,94 2 655 196 129,45 245,29 % 7 690 738 696,77 7,98 % 1 556 163 709,54 1,59 % 394,21 %
(EUR)

C 370/14
Payment appropriations

Appropriations authorised Outturn

Heading Financial perspective 2000 1999 % Difference 2000 % 1999 % % Difference

1 2 3 = (1¯2)/2 4 5 = 4/1 6 7 = (6/2) 8 = (4–6)/6

EN
1 Agriculture 40 822 298 536,71 40 453 548 580,34 0,91 % 40 505 869 264,04 99,22 % 39 780 303 790,79 98,34 % 1,82 %

2 Structural operations 35 579 773 324,00 30 657 696 011,00 16,05 % 27 590 788 901,40 77,55 % 26 663 563 244,32 86,97 % 3,48 %

3 Internal policies 6 416 058 937,30 5 242 712 688,21 22,38 % 5 360 764 538,27 83,55 % 4 473 140 334,39 85,32 % 19,84 %

4 External action 4 201 482 300,80 5 091 804 367,68 ¯ 17,49 % 3 841 004 222,22 91,42 % 4 585 813 361,26 90,06 % ¯ 16,24 %

Official Journal of the European Communities


5 Admin. expenditure 5 173 546 581,46 5 092 169 076,01 1,60 % 4 642 987 252,50 89,74 % 4 506 697 160,30 88,50 % 3,02 %

6 Reserves 1 036 000 000,00 846 000 000,00 22,46 % 186 290 500,00 17,98 % 300 069 000,00 35,47 % ¯ 37,92 %

7 Pre-accession aid 1 579 444 328,51 0,00 1 203 414 352,21 76,19 % 0,00

Total 94 808 604 008,78 87 383 930 723,24 8,50 % 83 331 119 030,64 87,89 % 80 309 586 891,06 91,90 % 3,76 %

Carryovers Cancellations

Heading Financial perspective 2000 1999 % Difference 2000 % 1999 % % Difference

9 10 11 = (9¯10)/10 12 (13 = 12/1) 14 (15 = 14/2) 16 = (12–14)/14

1 Agriculture 52 273 093,73 138 398 536,71 ¯ 62,23 % 264 156 178,94 0,65 % 534 846 252,84 1,32 % ¯ 50,61 %

2 Structural operations 1 470 000 000,00 3 748 381 755,00 ¯ 60,78 % 6 518 984 422,60 18,32 % 245 751 011,68 0,80 % 2 552,68 %

3 Internal policies 378 735 292,01 413 848 574,93 ¯ 8,48 % 676 559 107,02 10,54 % 355 723 783,42 6,79 % 90,19 %

4 External action 173 680 306,38 273 565 890,68 ¯ 36,51 % 186 797 772,20 4,45 % 232 425 115,74 4,56 % ¯ 19,63 %

5 Admin. expenditure 391 079 928,67 444 970 655,62 ¯ 12,11 % 139 479 400,29 2,70 % 140 501 260,09 2,76 % ¯ 0,73 %

6 Reserves 0,00 0,00 849 709 500,00 82,02 % 545 931 000,00 64,53 % 55,64 %

7 Pre-accession aid 143 544 328,51 0,00 232 485 647,79 14,72 % 0,00

27.12.2001
Total 2 609 312 949,30 5 019 165 412,94 ¯ 48,01 % 8 868 172 028,84 9,35 % 2 055 178 423,77 2,35 % 331,50 %
Table 2

27.12.2001
BUDGET EXECUTION OF COMMITMENT AND PAYMENT APPROPRIATIONS BY INSTITUTION

Appropriations for institutions other than the Commission are consolidated in Heading 5 of the financial perspective.
(EUR)

Commitment appropriations

Commitments entered into Carried over to the following year

EN
Payment Commitments out- Approps made
Appropriations laps-
appropriations % standing at close of available again in
From the year's Non-automatic car- ing
authorised From carryovers Total % Automatic carryovers Total % financial year 2001
appropriations ryovers

1 2 3 (4 = 2 + 3) (5 = 4/1) 6 7 (8 = 6 + 7) (9 = 8/1) (10 = 1 ¯ 4 ¯ 8) (11 = 10/1) 12 13

European Parliament 979 924 397,00 972 828 892,09 972 828 892,09 99,28 % 7 095 504,91 0,72 % 87 095 001,17

Council 354 456 000,00 349 679 250,23 349 679 250,23 98,65 % 4 776 749,77 1,35 % 41 680 781,31

Commission 94 712 427 951,83 75 411 449 613,15 2 467 398 629,79 77 878 848 242,94 82,23 % 225 584 332,94 8 942 593 773,00 9 168 178 105,94 9,68 % 7 665 401 602,95 8,09 % 65 876 645 930,55 7 799 017,00

Official Journal of the European Communities


Court of Justice 131 256 645,00 129 366 000,08 129 366 000,08 98,56 % 1 890 644,92 1,44 % 7 354 520,63

Court of Auditors 70 312 467,00 66 338 196,81 66 338 196,81 94,35 % 3 974 270,19 5,65 % 7 746 016,01

Economic & Social 107 375 313,98 77 123 605,35 26 398 877,98 103 522 483,33 96,41 % 3 852 830,65 3,59 % 10 231 968,35
Committee

Committee of the 35 164 833,00 32 103 334,67 32 103 334,67 91,29 % 3 061 498,33 8,71 % 4 681 637,14
Regions

Mediator 3 914 584,00 3 228 988,95 3 228 988,95 82,49 % 685 595,05 17,51 % 384 907,68

Total 96 394 832 191,81 77 042 117 881,33 2 493 797 507,77 79 535 915 389,10 82,51 % 225 584 332,94 8 942 593 773,00 9 168 178 105,94 9,68 % 7 690 738 696,77 7,98 % 66 035 820 762,84 7 799 017,00

(EUR)

Payment appropriations

Commitments entered into Carried over to the following year Appropriations lapsing
Payment
appropriations
From the year's Non-automatic
authorised From carryovers Total % Automatic carryovers Total % Annual appropriation Carryovers Total %
appropriation carryovers

1 2 3 (4 = 2 + 3) (5 = 4/1) 6 7 (8 = 6 + 7) 13 10 11 (12 = 10 + 11) (13 = 12/1)

European Parliament 1 083 255 275,72 885 733 890,92 94 201 060,87 979 934 951,79 90,46 % 87 095 001,17 87 095 001,17 8,04 % 7 095 504,91 9 129 817,85 16 225 322,76 1,50 %

Council 405 012 681,54 307 998 468,92 44 136 076,55 352 134 545,47 86,94 % 41 680 781,31 41 680 781,31 10,29 % 4 776 749,77 6 420 604,99 11 197 354,76 2,76 %

Commission 92 947 910 230,30 78 791 558 454,80 2 884 900 790,60 81 676 459 245,40 87,87 % 609 696 944,22 1 840 697 653,00 2 450 394 597,22 2,64 % 7 089 829 572,27 1 731 226 815,41 8 821 056 387,68 9,49 %

Court of Justice 138 331 978,98 122 011 479,45 5 951 437,41 127 962 916,86 92,50 % 7 354 520,63 7 354 520,63 5,32 % 1 890 644,92 1 123 896,57 3 014 541,49 2,18 %

Court of Auditors 78 064 468,78 58 592 180,80 7 449 261,14 66 041 441,94 84,60 % 7 746 016,01 7 746 016,01 9,92 % 3 974 270,19 302 740,64 4 277 010,83 5,48 %

Economic & Social 114 602 143,37 65 817 768,32 31 263 231,24 97 080 999,56 84,71 % 9 975 488,14 9 975 488,14 8,70 % 5 183 179,54 2 362 476,13 7 545 655,67 6,58 %
Committee

Committee of the 37 022 892,28 27 421 697,53 857 938,54 28 279 636,07 76,38 % 4 681 637,14 4 681 637,14 12,65 % 3 061 498,33 1 000 120,74 4 061 619,07 10,97 %
Regions

C 370/15
Mediator 4 404 337,81 2 844 081,27 381 212,28 3 225 293,55 73,23 % 384 907,68 384 907,68 8,74 % 685 595,05 108 541,53 794 136,58 18,03 %

Total 94 808 604 008,78 80 261 978 022,01 3 069 141 008,63 83 331 119 030,64 87,89 % 768 615 296,30 1 840 697 653,00 2 609 312 949,30 2,75 % 7 116 497 014,98 1 751 675 013,86 8 868 172 028,84 9,35 %
Table 3

C 370/16
Composition and change in commitment and payment appropriations

(EUR)
Financial perspective Payment appropriations

Commitment appropriations Final approps after Final approps after


Additional appropri- Additional appropri-
Initial budget transfers and SABs Total authorised Initial budget transfers and SABs Total authorised

EN
ations and carryovers ations and carryovers
(incl. EFTA) (incl. EFTA)

Heading 1: AGRICULTURE

Agricultural expenditure (except


rural development) (Titles B1-1 to
B1-3) 36 889 000 000,00 36 479 000 000,00 33 094 000,00 36 512 094 000,00 36 889 000 000,00 36 479 000 000,00 138 398 536,71 36 617 398 536,71

Rural development and

Official Journal of the European Communities


accompanying measures (Titles
B1-4 and B1-5) 4 104 900 000,00 4 204 900 000,00 0,00 4 204 900 000,00 4 104 900 000,00 4 204 900 000,00 0,00 4 204 900 000,00

Total Heading 1 40 993 900 000,00 40 683 900 000,00 33 094 000,00 40 716 994 000,00 40 993 900 000,00 40 683 900 000,00 138 398 536,71 40 822 298 536,71

Heading 2:
STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 20 781 000 000,00 20 787 306 970,00 880 025 900,00 21 667 332 870,00 17 378 423 244,00 17 728 423 244,00 2 374 966 027,00 20 103 389 271,00

Objective 2 (Chapter B2-11) 3 668 000 000,00 3 742 205 225,00 480 833 951,00 4 223 039 176,00 4 209 184 000,00 4 359 184 000,00 504 267 662,00 4 863 451 662,00

Objective 3 (Chapter B2-12) 3 505 000 000,00 3 505 780 957,00 55 913 856,00 3 561 694 813,00 2 894 814 000,00 3 343 830 000,00 0,00 3 343 830 000,00

Other structural measures (outside


Objective 1 areas) (Chapter B2-13) 161 000 000,00 171 463 558,00 18 925 684,00 190 389 242,00 1 056 703 000,00 1 056 703 000,00 0,00 1 056 703 000,00

Community initiatives (Chapter


B2-14) 1 743 000 000,00 1 755 577 968,00 790 619 560,00 2 546 197 528,00 3 091 680 000,00 2 289 664 000,00 736 660 028,00 3 026 324 028,00

Innovative measures and technical


assistance (Chapters B2-16) 161 000 000,00 56 665 322,00 6 957 173,00 63 622 495,00 370 767 000,00 223 767 000,00 3 621 819,00 227 388 819,00

Cohesion Fund (Title B2-3) 2 659 000 000,00 2 659 000 000,00 2 694 405,00 2 661 694 405,00 2 800 000 000,00 2 800 000 000,00 158 686 544,00 2 958 686 544,00

Financial mechanism (European


Economic Area) (Title B2-4) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

27.12.2001
Total Heading 2 32 678 000 000,00 32 678 000 000,00 2 235 970 529,00 34 913 970 529,00 31 801 571 244,00 31 801 571 244,00 3 778 202 080,00 35 579 773 324,00
27.12.2001
(EUR)
Financial perspective Payment appropriations

Commitment appropriations Final approps after Final approps after


Additional appropri- Additional appropri-
Initial budget transfers and SABs Total authorised Initial budget transfers and SABs Total authorised
ations and carryovers ations and carryovers
(incl. EFTA) (incl. EFTA)

Heading 3:
INTERNAL POLICIES

EN
Research and technological
development (Subsection B6) 3 630 000 000,00 3 710 582 297,02 344 103 407,68 4 054 685 704,70 3 600 000 000,00 3 552 842 099,75 532 899 404,51 4 085 741 504,26

Other agricultural operations (Title


B2-5) 52 500 000,00 52 500 000,00 0,00 52 500 000,00 82 000 000,00 84 010 000,00 0,00 84 010 000,00

Other regional operations (Title


B2-6) 15 000 000,00 15 000 000,00 0,00 15 000 000,00 19 477 000,00 17 677 000,00 0,00 17 677 000,00

Official Journal of the European Communities


Transport (Title B2-7) 20 500 000,00 20 500 000,00 0,00 20 500 000,00 18 700 000,00 16 700 000,00 0,00 16 700 000,00

Other measures concerning


fisheries and the sea (Title B2-9) 45 550 000,00 45 550 000,00 0,00 45 550 000,00 35 250 000,00 41 350 000,00 0,00 41 350 000,00

Education, vocational training and


youth policy (Title B3-1) 481 500 000,00 490 075 380,00 82 203 232,55 572 278 612,55 392 700 000,00 496 153 758,20 51 430 703,57 547 584 461,77

Culture and audiovisual media (Title


B3-2) 111 500 000,00 113 375 750,00 23 216 271,32 136 592 021,32 102 800 000,00 94 478 192,00 20 884 816,84 115 363 008,84

Information and communication


(Title B3-3) 104 000 000,00 104 000 000,00 5 259 484,34 109 259 484,34 97 400 000,00 99 600 000,00 92 659,30 99 692 659,30

Social dialogue and employment


(Title B3-4) 144 615 000,00 145 836 321,00 3 906 032,05 149 742 353,05 125 645 000,00 125 723 848,25 1 602 391,10 127 326 239,35

Energy (Title B4-1) 36 800 000,00 37 360 583,90 3 311 826,78 40 672 410,68 35 100 000,00 35 559 065,64 1 175 880,00 36 734 945,64

Euratom nuclear safeguards (Title


B4-2) 16 700 000,00 16 700 000,00 0,00 16 700 000,00 15 400 000,00 19 400 000,00 0,00 19 400 000,00

Environment (Title B4-3) 157 700 000,00 161 666 000,00 130 562,79 161 796 562,79 137 700 000,00 140 598 706,50 10 335 144,59 150 933 851,09

Protection and promotion of


consumer interests (Title B5-1) 22 500 000,00 22 911 750,00 0,00 22 911 750,00 20 000 000,00 20 107 146,50 0,00 20 107 146,50

Aid for reconstruction (Title B5-2) 3 698 000,00 3 698 000,00 0,00 3 698 000,00 3 698 000,00 3 698 000,00 0,00 3 698 000,00

Internal market (Title B5-3) 145 445 000,00 136 692 760,00 3 218 625,69 139 911 385,69 151 390 000,00 152 044 750,00 3 654 266,29 155 699 016,29

C 370/17
Industry (Title B5-4) 2 000 000,00 2 000 000,00 0,00 2 000 000,00 88 644 000,00 93 644 000,00 10 128 000,00 103 772 000,00
C 370/18
(EUR)
Financial perspective Payment appropriations

Commitment appropriations Final approps after Final approps after


Additional appropri- Additional appropri-
Initial budget transfers and SABs Total authorised Initial budget transfers and SABs Total authorised
ations and carryovers ations and carryovers
(incl. EFTA) (incl. EFTA)

Labour market and technological


innovation (Title B5-5) 214 493 000,00 215 425 073,90 11 300 578,38 226 725 652,28 107 600 000,00 103 182 132,50 5 828 323,39 109 010 455,89

EN
Statistical information (Title B5-6) 31 400 000,00 32 337 030,00 175 084,69 32 512 114,69 30 130 000,00 30 540 726,00 0,00 30 540 726,00

Trans-European networks (Title


B5-7) 688 000 000,00 674 570 508,19 1 459 000,00 676 029 508,19 536 500 000,00 559 945 652,62 5 567 824,20 565 513 476,82

Official Journal of the European Communities


Area of freedom, security and
justice (Title B5-8) 97 500 000,00 97 710 450,00 108 000,00 97 818 450,00 68 700 000,00 74 699 445,55 5 105 000,00 79 804 445,55

Measures to combat fraud (Title


B5-9) 5 650 000,00 5 650 000,00 0,00 5 650 000,00 5 400 000,00 5 400 000,00 0,00 5 400 000,00

Total Heading 3 6 027 051 000,00 6 104 141 904,01 478 392 106,27 6 582 534 010,28 5 674 234 000,00 5 767 354 523,51 648 704 413,79 6 416 058 937,30

Heading 4:
EXTERNAL ACTION

European Development Fund (Title


B7-1) 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Food aid and support operations


(Chapter B7-20) 463 406 000,00 458 406 000,00 0,00 458 406 000,00 367 228 150,00 439 654 650,00 0,00 439 654 650,00

Humanitarian aid (Chapter B7-21) 472 590 000,00 487 590 000,00 4 907 325,49 492 497 325,49 465 090 000,00 421 090 000,00 125 907 325,49 546 997 325,49

Cooperation with Asian developing


countries (Chapter B7-30) 446 284 000,00 471 284 000,00 23 180 000,00 494 464 000,00 323 686 600,00 329 686 600,00 3 253 398,84 332 939 998,84

Cooperation with Latin American


developing countries (Chapter
B7-31) 335 914 000,00 310 759 000,00 57 600 000,00 368 359 000,00 219 619 860,00 208 619 860,00 7 220 000,00 215 839 860,00

27.12.2001
Cooperation with the countries of
southern Africa, including South
Africa (Chapter B7-32) 123 540 000,00 123 540 000,00 0,00 123 540 000,00 91 614 630,00 131 614 630,00 0,00 131 614 630,00
27.12.2001
(EUR)
Financial perspective Payment appropriations

Commitment appropriations Final approps after Final approps after


Additional appropri- Additional appropri-
Initial budget transfers and SABs Total authorised Initial budget transfers and SABs Total authorised
ations and carryovers ations and carryovers
(incl. EFTA) (incl. EFTA)

Cooperation with Mediterranean


third countries (Chapter B7-4) 1 142 923 000,00 1 044 148 000,00 44 007 615,00 1 088 155 615,00 547 939 900,00 520 939 900,00 1 750 000,00 522 689 900,00

EN
European Bank for Reconstruction
and Development (Chapter B7-51) 0,00 0,00 0,00 0,00 6 413 000,00 6 413 000,00 0,00 6 413 000,00

Assistance to partner countries in


eastern Europe and central Asia
(Chapter B7-52) 450 373 000,00 450 373 000,00 228 000,00 450 601 000,00 420 314 530,00 420 714 530,00 12 665 000,00 433 379 530,00

Official Journal of the European Communities


Other Community measures in
favour of the partner countries of
eastern Europe and central Asia and
the countries of the western
Balkans (Chapter B7-53) 34 766 000,00 89 766 000,00 25 000 000,00 114 766 000,00 33 043 000,00 118 506 000,00 15 000 000,00 133 506 000,00

Cooperation with the countries of


the western Balkans (Chapter
B7-54) 456 630 000,00 821 630 000,00 39 564 961,10 861 194 961,10 288 211 050,00 678 805 050,00 67 051 042,10 745 856 092,10

Other cooperation measures (Title


B7-6) 356 850 000,00 355 350 000,00 6 375 354,37 361 725 354,37 361 620 000,00 329 720 000,00 20 440 255,37 350 160 255,37

European initiative for democracy


and human rights (Title B7-7) 95 373 000,00 96 873 000,00 22 863,00 96 895 863,00 82 492 769,00 75 492 769,00 16 940 000,00 92 432 769,00

International fisheries agreements


(Chapter B7-80) 276 105 000,00 145 735 000,00 0,00 145 735 000,00 273 605 000,00 147 386 500,00 0,00 147 386 500,00

External aspects of certain policies


(Chapters B7-81 to B7-87) 103 316 000,00 87 616 000,00 208 000,00 87 824 000,00 100 693 790,00 62 043 790,00 208 000,00 62 251 790,00

Pre-accession strategy for the


Mediterranean countries (Chapter
B7-04) 0,00 15 000 000,00 0,00 15 000 000,00 0,00 2 000 000,00 0,00 2 000 000,00

Common Foreign and Security


Policy (Title B8-0) 47 000 000,00 47 000 000,00 10 892 550,00 57 892 550,00 30 000 000,00 30 000 000,00 8 360 000,00 38 360 000,00

C 370/19
Total Heading 4 4 805 070 000,00 5 005 070 000,00 211 986 668,96 5 217 056 668,96 3 611 572 279,00 3 922 687 279,00 278 795 021,80 4 201 482 300,80
C 370/20
(EUR)
Financial perspective Payment appropriations

Commitment appropriations Final approps after Final approps after


Additional appropri- Additional appropri-
Initial budget transfers and SABs Total authorised Initial budget transfers and SABs Total authorised
ations and carryovers ations and carryovers
(incl. EFTA) (incl. EFTA)

Heading 5: ADMINISTRATIVE
EXPENDITURE

EN
Part A (excluding pensions) 4 139 362 772,00 4 144 214 772,00 30 833 753,06 4 175 048 525,06 4 139 362 772,00 4 144 214 772,00 446 413 686,82 4 590 628 458,82

Pensions (all institutions) 564 311 000,00 582 811 000,00 0,00 582 811 000,00 564 311 000,00 582 811 000,00 107 122,64 582 918 122,64

Total Heading 5 4 703 673 772,00 4 727 025 772,00 30 833 753,06 4 757 859 525,06 4 703 673 772,00 4 727 025 772,00 446 520 809,46 5 173 546 581,46

Heading 6: RESERVES

Official Journal of the European Communities


Monetary reserve (Title B1-6) 500 000 000,00 810 000 000,00 0,00 810 000 000,00 500 000 000,00 810 000 000,00 0,00 810 000 000,00

Guarantees and reserves (Chapter


B0-23 and B0-24) 203 000 000,00 203 000 000,00 0,00 203 000 000,00 203 000 000,00 203 000 000,00 0,00 203 000 000,00

Emergency aid reserve (Chapter


B7-91) 203 000 000,00 23 000 000,00 0,00 23 000 000,00 203 000 000,00 23 000 000,00 0,00 23 000 000,00

Total Heading 6 906 000 000,00 1 036 000 000,00 0,00 1 036 000 000,00 906 000 000,00 1 036 000 000,00 0,00 1 036 000 000,00

Heading 7: PRE-ACCESSION AID

Agriculture (Chapter B7-01) 529 000 000,00 529 000 000,00 0,00 529 000 000,00 200 000 000,00 150 000 000,00 0,00 150 000 000,00

ISPA (Chapter B7-02) 1 058 000 000,00 1 058 000 000,00 0,00 1 058 000 000,00 245 000 000,00 175 000 000,00 0,00 175 000 000,00

Phare pre-accession instrument


(Chapter B7-03) 1 579 710 000,00 1 579 710 000,00 3 707 458,51 1 583 417 458,51 1 251 000 000,00 1 251 000 000,00 3 444 328,51 1 254 444 328,51

Total Heading 7 3 166 710 000,00 3 166 710 000,00 3 707 458,51 3 170 417 458,51 1 696 000 000,00 1 576 000 000,00 3 444 328,51 1 579 444 328,51

GRAND TOTAL 93 280 404 772,00 93 400 847 676,01 2 993 984 515,80 96 394 832 191,81 89 386 951 295,00 89 514 538 818,51 5 294 065 190,27 94 808 604 008,78

27.12.2001
Table 4

EXECUTION OF THE YEAR'S COMMITMENT APPROPRIATIONS


27.12.2001

(EUR)

Payments made Carried over to the following year Appropriations lapsing

Payment approps From the year's Automatic car- Non-automatic Annual appropri-
Financial perspective From carryovers Total % Total % Carryovers Total %
authorised appropriations ryovers carryovers ation
EN

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Heading 1: AGRICULTURE

Agricultural expenditure (except


rural development) (Titles B1-1
to B1-3) 36 512 094 000,00 36 260 928 072,41 29 327 378,00 36 290 255 450,41 99,39 % 0,00 0,00 0,00 % 218 071 927,59 3 766 622,00 221 838 549,59 0,61 %

Rural development and


accompanying measures (Titles
B1-4 and B1-5) 4 204 900 000,00 4 176 433 949,61 0,00 4 176 433 949,61 99,32 % 0,00 0,00 0,00 % 28 466 050,39 0,00 28 466 050,39 0,68 %

Total Heading 1 40 716 994 000,00 40 437 362 022,02 29 327 378,00 40 466 689 400,02 99,39 % 0,00 0,00 0,00 % 246 537 977,98 3 766 622,00 250 304 599,98 0,61 %

Heading 2:
STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 21 667 332 870,00 11 841 602 843,00 862 305 310,00 12 703 908 153,00 58,63 % 0,00 5 374 795 235,00 5 374 795 235,00 24,81 % 3 588 629 482,00 0,00 3 588 629 482,00 16,56 %

Objective 2 (Chapter B2-11) 4 223 039 176,00 237 021 209,00 472 865 960,00 709 887 169,00 16,81 % 0,00 2 648 749 354,00 2 648 749 354,00 62,72 % 864 402 653,00 0,00 864 402 653,00 20,47 %

Objective 3 (Chapter B2-12) 3 561 694 813,00 3 317 452 628,00 55 913 856,00 3 373 366 484,00 94,71 % 0,00 187 757 030,00 187 757 030,00 5,27 % 571 299,00 0,00 571 299,00 0,02 %

Other structural measures


(outside Objective 1 areas)
(Chapter B2-13) 190 389 242,00 153 093 558,00 18 795 684,00 171 889 242,00 90,28 % 0,00 14 000 000,00 14 000 000,00 7,35 % 4 500 000,00 0,00 4 500 000,00 2,36 %

Community initiatives (Chapter


B2-14) 2 546 197 528,00 64 624 224,00 786 396 364,00 851 020 588,00 33,42 % 0,00 0,00 0,00 % 1 695 176 940,00 0,00 1 695 176 940,00 66,58 %

Innovative measures and


Official Journal of the European Communities

technical assistance (Chapter


B2-16) 63 622 495,00 26 306 039,99 6 795 722,00 33 101 761,99 52,03 % 0,00 0,00 0,00 % 30 359 282,01 161 451,00 30 520 733,01 47,97 %

Cohesion Fund (Title B2-3) 2 661 694 405,00 2 246 359 382,80 0,00 2 246 359 382,80 84,40 % 0,00 413 546 759,00 413 546 759,00 15,54 % 1 788 263,20 0,00 1 788 263,20 0,07 %

Financial mechanism (European


Economic Area) (Title B2-4) 0,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Total Heading 2 34 913 970 529,00 17 886 459 884,79 2 203 072 896,00 20 089 532 780,79 57,54 % 0,00 8 638 848 378,00 8 638 848 378,00 24,74 % 6 185 427 919,21 161 451,00 6 185 589 370,21 17,72 %

Heading 3:
INTERNAL POLICIES

Research and technological


development (Subsection B6) 4 054 685 704,70 3 802 756 417,63 16 729 600,00 3 819 486 017,63 94,20 % 191 364 703,93 20 070 003,00 211 434 706,93 5,21 % 23 300 876,33 464 103,81 23 764 980,14 0,59 %

Other agricultural operations


(Title B2-5) 52 500 000,00 49 050 789,61 0,00 49 050 789,61 93,43 % 0,00 0,00 0,00 % 3 449 210,39 0,00 3 449 210,39 6,57 %

Other regional operations (Title


B2-6) 15 000 000,00 15 000 000,00 0,00 15 000 000,00 100,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %
C 370/21
(EUR)

Payments made Carried over to the following year Appropriations lapsing


C 370/22

Payment approps From the year's Automatic car- Non-automatic Annual appropri-
Financial perspective From carryovers Total % Total % Carryovers Total %
authorised appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Transport (Title B2-7) 20 500 000,00 18 884 793,92 0,00 18 884 793,92 92,12 % 0,00 0,00 0,00 % 1 615 206,08 0,00 1 615 206,08 7,88 %
EN

Other measures concerning


fisheries and the sea (Title B2-9) 45 550 000,00 45 499 560,05 0,00 45 499 560,05 99,89 % 0,00 0,00 0,00 % 50 439,95 0,00 50 439,95 0,11 %

Education, vocational training


and youth policy (Title B3-1) 572 278 612,55 545 754 453,57 2 241 493,70 547 995 947,27 95,76 % 14 475 496,31 6 261 300,00 20 736 796,31 3,62 % 3 478 860,97 67 008,00 3 545 868,97 0,62 %

Culture and audiovisual media


(Title B3-2) 136 592 021,32 118 722 504,20 220 000,00 118 942 504,20 87,08 % 3 580 359,35 11 008 951,00 14 589 310,35 10,68 % 2 975 694,12 84 512,65 3 060 206,77 2,24 %

Information and communication


(Title B3-3) 109 259 484,34 93 337 552,91 4 282 127,60 97 619 680,51 89,35 % 476,34 6 043 640,00 6 044 116,34 5,53 % 4 618 807,09 976 880,40 5 595 687,49 5,12 %

Social dialogue and employment


(Title B3-4) 149 742 353,05 135 123 973,23 2 039 754,50 137 163 727,73 91,60 % 892 722,75 892 722,75 0,60 % 11 394 863,62 291 038,95 11 685 902,57 7,80 %

Energy (Title B4-1) 40 672 410,68 2 434 374,46 0,00 2 434 374,46 5,99 % 2 991 426,78 27 584 045,00 30 575 471,78 75,17 % 7 362 564,44 300 000,00 7 662 564,44 18,84 %

Euratom nuclear safeguards


(Title B4-2) 16 700 000,00 16 674 488,18 0,00 16 674 488,18 99,85 % 0,00 0,00 0,00 % 25 511,82 0,00 25 511,82 0,15 %

Environment (Title B4-3) 161 796 562,79 49 211 046,27 0,00 49 211 046,27 30,42 % 130 562,79 108 821 720,00 108 952 282,79 67,34 % 3 633 233,73 0,00 3 633 233,73 2,25 %

Protection and promotion of


consumer interests (Title B5-1) 22 911 750,00 21 660 119,50 0,00 21 660 119,50 94,54 % 0,00 0,00 0,00 % 1 251 630,50 0,00 1 251 630,50 5,46 %

Aid for reconstruction (Title


B5-2) 3 698 000,00 1 697 186,65 0,00 1 697 186,65 45,89 % 0,00 2 000 000,00 2 000 000,00 54,08 % 813,35 0,00 813,35 0,02 %

Internal market (Title B5-3) 139 911 385,69 121 143 461,42 0,00 121 143 461,42 86,59 % 3 151 413,69 99 000,00 3 250 413,69 2,32 % 15 517 510,58 0,00 15 517 510,58 11,09 %
Official Journal of the European Communities

Industry (Title B5-4) 2 000 000,00 2 000 000,00 0,00 2 000 000,00 100,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Labour market and technological


innovation (Title B5-5) 226 725 652,28 189 516 594,22 4 155 507,46 193 672 101,68 85,42 % 2 725 719,68 6 731 658,00 9 457 377,68 4,17 % 23 203 758,83 392 414,09 23 596 172,92 10,41 %

Statistical information (Title


B5-6) 32 512 114,69 32 244 845,67 172 750,00 32 417 595,67 99,71 % 0,00 87 889,00 87 889,00 0,27 % 4 295,33 2 334,69 6 630,02 0,02 %

Trans-European networks (Title


B5-7) 676 029 508,19 661 962 079,94 1 410 799,11 663 372 879,05 98,13 % 0,00 275 158,00 275 158,00 0,04 % 12 333 270,25 48 200,89 12 381 471,14 1,83 %

Area of freedom, security and


justice (Title B5-8) 97 818 450,00 49 394 426,62 108 000,00 49 502 426,62 50,61 % 0,00 34 279 730,00 34 279 730,00 35,04 % 14 036 293,38 0,00 14 036 293,38 14,35 %

Measures to combat fraud (Title


B5-9) 5 650 000,00 4 844 760,51 0,00 4 844 760,51 85,75 % 0,00 0,00 0,00 % 805 239,49 0,00 805 239,49 14,25 %

Total Heading 3 6 582 534 010,28 5 976 913 428,56 31 360 032,37 6 008 273 460,93 91,28 % 219 312 881,62 223 263 094,00 442 575 975,62 6,72 % 129 058 080,25 2 626 493,48 131 684 573,73 2,00 %
27.12.2001
(EUR)

Payments made Carried over to the following year Appropriations lapsing

Payment approps From the year's Automatic car- Non-automatic Annual appropri-
Financial perspective From carryovers Total % Total % Carryovers Total %
27.12.2001

authorised appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Heading 4:
EXTERNAL ACTION
EN

European Development Fund


(Title B7-1) 0,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Food aid and support operations


(Chapter B7-20) 458 406 000,00 458 045 438,84 0,00 458 045 438,84 99,92 % 0,00 0,00 0,00 % 360 561,16 0,00 360 561,16 0,08 %

Humanitarian aid (Chapter


B7-21) 492 497 325,49 489 700 797,09 0,00 489 700 797,09 99,43 % 37 236,47 37 236,47 0,01 % 2 759 291,93 0,00 2 759 291,93 0,56 %

Cooperation with Asian


developing countries (Chapter
B7-30) 494 464 000,00 458 581 028,77 22 280 000,00 480 861 028,77 97,25 % 0,00 0,00 0,00 % 12 702 971,23 900 000,00 13 602 971,23 2,75 %

Cooperation with Latin


American developing countries
(Chapter B7-31) 368 359 000,00 220 298 558,00 57 600 000,00 277 898 558,00 75,44 % 0,00 0,00 0,00 % 90 460 442,00 0,00 90 460 442,00 24,56 %

Cooperation with the countries


of southern Africa, including
South Africa (Chapter B7-32) 123 540 000,00 123 540 000,00 0,00 123 540 000,00 100,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Cooperation with Mediterranean


third countries (Chapter B7-4) 1 088 155 615,00 1 005 731 869,26 42 007 315,00 1 047 739 184,26 96,29 % 0,00 8 800 000,00 8 800 000,00 0,81 % 29 616 130,74 2 000 300,00 31 616 430,74 2,91 %

European Bank for


Reconstruction and
Development (Chapter B7-51) 0,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %
Official Journal of the European Communities

Assistance to partner countries


in eastern Europe and central
Asia (Chapter B7-52) 450 601 000,00 448 307 930,00 227 200,00 448 535 130,00 99,54 % 0,00 0,00 0,00 % 2 065 070,00 800,00 2 065 870,00 0,46 %

Other Community measures in


favour of the partner countries
of eastern Europe and central
Asia and the countries of the
western Balkans (Chapter B7-53) 114 766 000,00 86 880 754,00 25 000 000,00 111 880 754,00 97,49 % 0,00 0,00 0,00 % 2 885 246,00 0,00 2 885 246,00 2,51 %

Cooperation with the countries


of the western Balkans (Chapter
B7-54) 861 194 961,10 820 598 274,00 39 113 919,00 859 712 193,00 99,83 % 151 042,10 151 042,10 0,02 % 1 031 726,00 300 000,00 1 331 726,00 0,15 %

Other cooperation measures


(Title B7-6) 361 725 354,37 337 407 455,67 6 286 732,00 343 694 187,67 95,02 % 17,37 13 809 000,00 13 809 017,37 3,82 % 4 133 544,33 88 605,00 4 222 149,33 1,17 %

European initiative for


democracy and human rights
(Title B7-7) 96 895 863,00 93 828 318,00 0,00 93 828 318,00 96,83 % 0,00 0,00 0,00 % 3 044 682,00 22 863,00 3 067 545,00 3,17 %
C 370/23
(EUR)

Payments made Carried over to the following year Appropriations lapsing


C 370/24

Payment approps From the year's Automatic car- Non-automatic Annual appropri-
Financial perspective From carryovers Total % Total % Carryovers Total %
authorised appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

International fisheries
agreements (Chapter B7-80) 145 735 000,00 124 211 082,69 0,00 124 211 082,69 85,23 % 0,00 0,00 0,00 % 21 523 917,31 0,00 21 523 917,31 14,77 %
EN

External aspects of certain


policies (Chapters B7-81 to
B7-87) 87 824 000,00 77 779 656,89 0,00 77 779 656,89 88,56 % 403,00 6 749 000,00 6 749 403,00 7,69 % 3 294 940,11 0,00 3 294 940,11 3,75 %

Pre-accession strategy for the


Mediterranean countries
(Chapter B7-04) 15 000 000,00 7 700 000,00 0,00 7 700 000,00 51,33 % 0,00 7 300 000,00 7 300 000,00 48,67 % 0,00 0,00 0,00 0,00 %

Common Foreign and Security


Policy (Title B8-0) 57 892 550,00 30 787 110,99 10 861 029,18 41 648 140,17 71,94 % 0,00 2 581 000,00 2 581 000,00 4,46 % 13 631 889,01 31 520,82 13 663 409,83 23,60 %

Total Heading 4 5 217 056 668,96 4 783 398 274,20 203 376 195,18 4 986 774 469,38 95,59 % 188 698,94 39 239 000,00 39 427 698,94 0,76 % 187 510 411,82 3 344 088,82 190 854 500,64 3,66 %

Heading 5: ADMINISTRATIVE
EXPENDITURE

Part A (excluding pensions) 4 175 048 525,06 4 076 889 161,17 26 398 877,98 4 103 288 039,15 98,28 % 2 638 423,87 2 638 423,87 0,06 % 69 122 062,04 0,00 69 122 062,04 1,66 %

Pensions (all institutions) 582 811 000,00 582 633 500,00 0,00 582 633 500,00 99,97 % 0,00 0,00 0,00 % 177 500,00 0,00 177 500,00 0,03 %

Total Heading 5 4 757 859 525,06 4 659 522 661,17 26 398 877,98 4 685 921 539,15 98,49 % 2 638 423,87 2 638 423,87 0,06 % 69 299 562,04 0,00 69 299 562,04 1,46 %

Heading 6: RESERVES

Monetary reserve (Title B1-6) 810 000 000,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 810 000 000,00 0,00 810 000 000,00 100,00 %

Guarantees and reserves


(Chapter B0-23 and B0-24) 203 000 000,00 186 290 500,00 0,00 186 290 500,00 91,77 % 0,00 0,00 0,00 % 16 709 500,00 0,00 16 709 500,00 8,23 %
Official Journal of the European Communities

Emergency aid reserve (Chapter


B7-91) 23 000 000,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 23 000 000,00 0,00 23 000 000,00 100,00 %

Total Heading 6 1 036 000 000,00 186 290 500,00 0,00 186 290 500,00 17,98 % 0,00 0,00 0,00 % 849 709 500,00 0,00 849 709 500,00 82,02 %

Heading 7:
PRE-ACCESSION AID

Agriculture (Chapter B7-01) 529 000 000,00 528 900 000,00 0,00 528 900 000,00 99,98 % 0,00 0,00 0,00 % 100 000,00 0,00 100 000,00 0,02 %

ISPA (Chapter B7-02) 1 058 000 000,00 1 016 287 447,00 0,00 1 016 287 447,00 96,06 % 0,00 41 243 301,00 41 243 301,00 3,90 % 469 252,00 0,00 469 252,00 0,04 %

Phare pre-accession instrument


(Chapter B7-03) 1 583 417 458,51 1 566 983 663,59 262 128,24 1 567 245 791,83 98,98 % 3 444 328,51 3 444 328,51 0,22 % 12 726 336,41 1 001,76 12 727 338,17 0,80 %

Total Heading 7 3 170 417 458,51 3 112 171 110,59 262 128,24 3 112 433 238,83 98,17 % 3 444 328,51 41 243 301,00 44 687 629,51 1,41 % 13 295 588,41 1 001,76 13 296 590,17 0,42 %

TOTAL 96 394 832 191,81 77 042 117 881,33 2 493 797 507,77 79 535 915 389,10 82,51 % 225 584 332,94 8 942 593 773,00 9 168 178 105,94 9,51 % 7 680 839 039,71 9 899 657,06 7 690 738 696,77 7,98 %
27.12.2001
Table 5

EXECUTION OF THE YEAR'S PAYMENT APPROPRIATIONS


27.12.2001

(EUR)

Payments made Carried over to the following year Appropriation lapsing


Payment appropri-
ations authorised From the year's Automatic car- Non-automatic Annual appropri-
Financial perspectives From carryovers Total % Total % Carryovers Total %
appropriations ryovers carryovers ation
EN

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Heading 1: AGRICULTURE

Agricultural expenditure (except


rural development) (Titles B1-1 to
B1-3) 36 617 398 536,71 36 208 635 438,68 120 799 875,75 36 329 435 314,43 99,21 % 52 273 093,73 52 273 093,73 0,14 % 218 091 467,59 17 598 660,96 235 690 128,55 0,64 %

Rural development and


accompanying measures (Titles
B1-4 and B1-5) 4 204 900 000,00 4 176 433 949,61 0,00 4 176 433 949,61 99,32 % 0,00 0,00 0,00 % 28 466 050,39 0,00 28 466 050,39 0,68 %

Total Heading 1 40 822 298 536,71 40 385 069 388,29 120 799 875,75 40 505 869 264,04 99,22 % 52 273 093,73 52 273 093,73 0,13 % 246 557 517,98 17 598 660,96 264 156 178,94 0,65 %

Heading 2:
STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 20 103 389 271,00 13 980 118 984,26 1 505 055 677,01 15 485 174 661,27 77,03 % 0,00 1 020 000 000,00 1 020 000 000,00 5,07 % 2 746 024 849,74 852 189 759,99 3 598 214 609,73 17,90 %

Objective 2 (Chapter B2-11) 4 863 451 662,00 3 402 605 545,59 456 938 031,36 3 859 543 576,95 79,36 % 0,00 150 000 000,00 150 000 000,00 3,08 % 814 546 445,41 39 361 639,64 853 908 085,05 17,56 %

Objective 3 (Chapter B2-12) 3 343 830 000,00 3 094 135 484,00 0,00 3 094 135 484,00 92,53 % 0,00 0,00 0,00 % 249 694 516,00 0,00 249 694 516,00 7,47 %

Other structural measures


(outside Objective 1 areas)
(Chapter B2-13) 1 056 703 000,00 980 585 365,61 0,00 980 585 365,61 92,80 % 0,00 0,00 0,00 % 76 117 634,39 0,00 76 117 634,39 7,20 %

Community initiatives (Chapter


B2-14) 3 026 324 028,00 2 052 546 204,41 248 844 698,99 2 301 390 903,40 76,05 % 0,00 0,00 0,00 % 240 254 946,59 484 678 178,01 724 933 124,60 23,95 %

Innovative measures and


Official Journal of the European Communities

technical assistance (Chapter


B2-16) 227 388 819,00 184 735 444,23 0,00 184 735 444,23 81,24 % 0,00 0,00 0,00 % 39 031 555,77 3 621 819,00 42 653 374,77 18,76 %

Cohesion Fund (Title B2-3) 2 958 686 544,00 1 685 223 465,94 0,00 1 685 223 465,94 56,96 % 0,00 300 000 000,00 300 000 000,00 10,14 % 815 771 127,06 157 691 951,00 973 463 078,06 32,90 %

Financial mechanism (European


Economic Area) (Title B2-4) 0,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Total Heading 2 35 579 773 324,00 25 379 950 494,04 2 210 838 407,36 27 590 788 901,40 77,55 % 0,00 1 470 000 000,00 1 470 000 000,00 4,13 % 4 981 441 074,96 1 537 543 347,64 6 518 984 422,60 18,32 %

Heading 3:
INTERNAL POLICIES

Research and technological


development (Subsection B6) 4 085 741 504,26 3 301 139 377,45 102 821 217,18 3 403 960 594,63 83,31 % 262 323 009,52 262 323 009,52 6,42 % 329 985 109,36 89 472 790,75 419 457 900,11 10,27 %

Other agricultural operations


(Title B2-5) 84 010 000,00 76 329 284,56 0,00 76 329 284,56 90,86 % 0,00 0,00 0,00 % 7 680 715,44 0,00 7 680 715,44 9,14 %

Other regional operations (Title


B2-6) 17 677 000,00 16 824 027,95 0,00 16 824 027,95 95,17 % 0,00 852 000,00 852 000,00 4,82 % 972,05 0,00 972,05 0,01 %
C 370/25
(EUR)

Payments made Carried over to the following year Appropriation lapsing


Payment appropri-
C 370/26

ations authorised From the year's Automatic car- Non-automatic Annual appropri-
Financial perspectives From carryovers Total % Total % Carryovers Total %
appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Transport (Title B2-7) 16 700 000,00 11 925 634,47 0,00 11 925 634,47 71,41 % 0,00 0,00 0,00 % 4 774 365,53 0,00 4 774 365,53 28,59 %
EN

Other measures concerning


fisheries and the sea (Title B2-9) 41 350 000,00 41 293 658,98 0,00 41 293 658,98 99,86 % 0,00 0,00 0,00 % 56 341,02 0,00 56 341,02 0,14 %

Education, vocational training


and youth policy (Title B3-1) 547 584 461,77 483 730 261,77 0,00 483 730 261,77 88,34 % 32 037 001,10 15 700 000,00 47 737 001,10 8,72 % 16 117 198,90 0,00 16 117 198,90 2,94 %

Culture and audiovisual media


(Title B3-2) 115 363 008,84 88 195 822,39 0,00 88 195 822,39 76,45 % 18 409 354,93 4 400 000,00 22 809 354,93 19,77 % 4 357 831,52 0,00 4 357 831,52 3,78 %

Information and communication


(Title B3-3) 99 692 659,30 90 176 868,83 33 309,46 90 210 178,29 90,49 % 476,34 1 050 000,00 1 050 476,34 1,05 % 8 373 131,17 58 873,50 8 432 004,67 8,46 %

Social dialogue and employment


(Title B3-4) 127 326 239,35 107 002 583,16 269 909,05 107 272 492,21 84,25 % 1 058 150,09 1 058 150,09 0,83 % 18 785 365,10 210 231,95 18 995 597,05 14,92 %

Energy (Title B4-1) 36 734 945,64 28 423 690,23 0,00 28 423 690,23 77,38 % 972 340,65 972 340,65 2,65 % 7 338 914,76 0,00 7 338 914,76 19,98 %

Euratom nuclear safeguards (Title


B4-2) 19 400 000,00 18 919 401,68 0,00 18 919 401,68 97,52 % 0,00 0,00 0,00 % 480 598,32 0,00 480 598,32 2,48 %

Environment (Title B4-3) 150 933 851,09 93 818 469,16 9 178 303,51 102 996 772,67 68,24 % 803 368,12 28 300 000,00 29 103 368,12 19,28 % 18 712 013,81 121 696,49 18 833 710,30 12,48 %

Protection and promotion of


consumer interests (Title B5-1) 20 107 146,50 15 066 261,52 0,00 15 066 261,52 74,93 % 0,00 0,00 0,00 % 5 040 884,98 0,00 5 040 884,98 25,07 %

Aid for reconstruction (Title


B5-2) 3 698 000,00 1 697 186,65 0,00 1 697 186,65 45,89 % 0,00 2 000 000,00 2 000 000,00 54,08 % 813,35 0,00 813,35 0,02 %

Internal market (Title B5-3) 155 699 016,29 128 476 063,92 0,00 128 476 063,92 82,52 % 3 267 607,05 3 267 607,05 2,10 % 23 955 345,32 0,00 23 955 345,32 15,39 %
Official Journal of the European Communities

Industry (Title B5-4) 103 772 000,00 93 542 296,00 10 128 000,00 103 670 296,00 99,90 % 0,00 0,00 0,00 % 101 704,00 0,00 101 704,00 0,10 %

Labour market and technological


innovation (Title B5-5) 109 010 455,89 46 317 132,73 0,00 46 317 132,73 42,49 % 2 336 984,21 1 500 000,00 3 836 984,21 3,52 % 58 856 338,95 0,00 58 856 338,95 53,99 %

Statistical information (Title B5-6) 30 540 726,00 27 910 850,52 0,00 27 910 850,52 91,39 % 0,00 0,00 0,00 % 2 629 875,48 0,00 2 629 875,48 8,61 %

Trans-European networks (Title


B5-7) 565 513 476,82 502 912 365,09 4 695 257,23 507 607 622,32 89,76 % 0,00 0,00 0,00 % 57 033 287,53 872 566,97 57 905 854,50 10,24 %

Area of freedom, security and


justice (Title B5-8) 79 804 445,55 52 143 282,96 4 469 334,98 56 612 617,94 70,94 % 0,00 3 725 000,00 3 725 000,00 4,67 % 18 831 162,59 635 665,02 19 466 827,61 24,39 %

Measures to combat fraud (Title


B5-9) 5 400 000,00 3 324 686,84 0,00 3 324 686,84 61,57 % 0,00 0,00 0,00 % 2 075 313,16 0,00 2 075 313,16 38,43 %

Total Heading 3 6 416 058 937,30 5 229 169 206,86 131 595 331,41 5 360 764 538,27 83,55 % 321 208 292,01 57 527 000,00 378 735 292,01 5,90 % 585 187 282,34 91 371 824,68 676 559 107,02 10,54 %
27.12.2001
(EUR)

Payments made Carried over to the following year Appropriation lapsing


Payment appropri-
ations authorised From the year's Automatic car- Non-automatic Annual appropri-
Financial perspectives From carryovers Total % Total % Carryovers Total %
27.12.2001

appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

Heading 4:
EXTERNAL ACTION
EN

European Development Fund


(Title B7-1) 0,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 0,00 %

Food aid and support operations


(Chapter B7-20) 439 654 650,00 437 502 325,07 0,00 437 502 325,07 99,51 % 0,00 0,00 0,00 % 2 152 324,93 0,00 2 152 324,93 0,49 %

Humanitarian aid (Chapter


B7-21) 546 997 325,49 421 919 084,46 118 963 856,55 540 882 941,01 98,88 % 37 236,47 37 236,47 0,01 % 4 041 004,56 2 036 143,45 6 077 148,01 1,11 %

Cooperation with Asian


developing countries (Chapter
B7-30) 332 939 998,84 321 831 045,65 1 423 325,92 323 254 371,57 97,09 % 243 398,84 243 398,84 0,07 % 7 855 554,35 1 586 674,08 9 442 228,43 2,84 %

Cooperation with Latin American


developing countries (Chapter
B7-31) 215 839 860,00 189 901 317,61 5 275 228,69 195 176 546,30 90,43 % 0,00 14 122 000,00 14 122 000,00 6,54 % 4 596 542,39 1 944 771,31 6 541 313,70 3,03 %

Cooperation with the countries of


southern Africa, including South
Africa (Chapter B7-32) 131 614 630,00 110 136 980,91 0,00 110 136 980,91 83,68 % 0,00 0,00 0,00 % 21 477 649,09 0,00 21 477 649,09 16,32 %

Cooperation with Mediterranean


third countries (Chapter B7-4) 522 689 900,00 472 728 631,89 251 473,66 472 980 105,55 90,49 % 0,00 17 802 000,00 17 802 000,00 3,41 % 30 409 268,11 1 498 526,34 31 907 794,45 6,10 %

European Bank for


Reconstruction and Development
(Chapter B7-51) 6 413 000,00 6 412 500,00 0,00 6 412 500,00 99,99 % 0,00 0,00 0,00 % 500,00 0,00 500,00 0,01 %

Assistance to partner countries in


eastern Europe and central Asia
Official Journal of the European Communities

(Chapter B7-52) 433 379 530,00 418 442 983,14 10 347 339,93 428 790 323,07 98,94 % 0,00 0,00 0,00 % 2 271 546,86 2 317 660,07 4 589 206,93 1,06 %

Other Community measures in


favour of the partner countries of
eastern Europe and central Asia
and the countries of the western
Balkans (Chapter B7-53) 133 506 000,00 110 978 358,02 15 000 000,00 125 978 358,02 94,36 % 0,00 7 392 000,00 7 392 000,00 5,54 % 135 641,98 0,00 135 641,98 0,10 %

Cooperation with the countries of


the western Balkans (Chapter
B7-54) 745 856 092,10 609 594 030,10 66 827 689,37 676 421 719,47 90,69 % 151 042,10 64 674 000,00 64 825 042,10 8,69 % 4 537 019,90 72 310,63 4 609 330,53 0,62 %

Other cooperation measures


(Title B7-6) 350 160 255,37 272 884 890,11 5 232 863,31 278 117 753,42 79,43 % 85 255,37 37 171 000,00 37 256 255,37 10,64 % 19 664 109,89 15 122 136,69 34 786 246,58 9,93 %

European initiative for democracy


and human rights (Title B7-7) 92 432 769,00 50 990 431,95 2 164 281,78 53 154 713,73 57,51 % 0,00 20 900 000,00 20 900 000,00 22,61 % 3 602 337,05 14 775 718,22 18 378 055,27 19,88 %

International fisheries agreements


(Chapter B7-80) 147 386 500,00 127 347 354,82 0,00 127 347 354,82 86,40 % 0,00 0,00 0,00 % 20 039 145,18 0,00 20 039 145,18 13,60 %
C 370/27
(EUR)

Payments made Carried over to the following year Appropriation lapsing


Payment appropri-
C 370/28

ations authorised From the year's Automatic car- Non-automatic Annual appropri-
Financial perspectives From carryovers Total % Total % Carryovers Total %
appropriations ryovers carryovers ation

1 2 3 4=(2+3) 5=(4/1) 6 7 8=(6+7) 9=(8/1) 10 11 12=(10+11) 13=(12/1)

External aspects of certain


policies (Chapters B7-81 to
EN

B7-87) 62 251 790,00 41 643 783,74 0,00 41 643 783,74 66,90 % 92 720,60 2 006 653,00 2 099 373,60 3,37 % 18 508 632,66 0,00 18 508 632,66 29,73 %

Pre-accession strategy for the


Mediterranean countries (Chapter
B7-04) 2 000 000,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 2 000 000,00 0,00 2 000 000,00 100,00 %

Common Foreign and Security


Policy (Title B8-0) 38 360 000,00 19 560 207,58 3 644 237,96 23 204 445,54 60,49 % 0,00 9 003 000,00 9 003 000,00 23,47 % 1 436 792,42 4 715 762,04 6 152 554,46 16,04 %

Total Heading 4 4 201 482 300,80 3 611 873 925,05 229 130 297,17 3 841 004 222,22 91,42 % 609 653,38 173 070 653,00 173 680 306,38 4,13 % 142 728 069,37 44 069 702,83 186 797 772,20 4,45 %

Heading 5: ADMINISTRATIVE
EXPENDITURE

Part A (excluding pensions) 4 590 628 458,82 3 685 629 595,39 376 749 096,94 4 062 378 692,33 88,49 % 390 944 468,67 390 944 468,67 8,52 % 76 292 942,71 61 012 355,11 137 305 297,82 2,99 %

Pensions (all institutions) 582 918 122,64 580 580 560,17 28 000,00 580 608 560,17 99,60 % 135 460,00 135 460,00 0,02 % 2 094 979,83 79 122,64 2 174 102,47 0,37 %

Total Heading 5 5 173 546 581,46 4 266 210 155,56 376 777 096,94 4 642 987 252,50 89,74 % 391 079 928,67 391 079 928,67 7,56 % 78 387 922,54 61 091 477,75 139 479 400,29 2,70 %

Heading 6: RESERVES

Monetary reserve (Title B1-6) 810 000 000,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 810 000 000,00 0,00 810 000 000,00 100,00 %

Guarantees and reserves (Chapter


B0-23 and B0-24) 203 000 000,00 186 290 500,00 0,00 186 290 500,00 91,77 % 0,00 0,00 0,00 % 16 709 500,00 0,00 16 709 500,00 8,23 %

Emergency aid reserve (Chapter


Official Journal of the European Communities

B7-91) 23 000 000,00 0,00 0,00 0,00 0,00 % 0,00 0,00 0,00 % 23 000 000,00 0,00 23 000 000,00 100,00 %

Total Heading 6 1 036 000 000,00 186 290 500,00 0,00 186 290 500,00 17,98 % 0,00 0,00 0,00 % 849 709 500,00 0,00 849 709 500,00 82,02 %

Heading 7:
PRE-ACCESSION AID

Agriculture (Chapter B7-01) 150 000 000,00 0,00 0,00 0,00 0,00 % 0,00 140 100 000,00 140 100 000,00 93,40 % 9 900 000,00 0,00 9 900 000,00 6,60 %

ISPA (Chapter B7-02) 175 000 000,00 2 542 025,66 0,00 2 542 025,66 1,45 % 0,00 0,00 0,00 % 172 457 974,34 0,00 172 457 974,34 98,55 %

Phare pre-accession instrument


(Chapter B7-03) 1 254 444 328,51 1 200 872 326,55 0,00 1 200 872 326,55 95,73 % 3 444 328,51 3 444 328,51 0,27 % 50 127 673,45 0,00 50 127 673,45 4,00 %

Total Heading 7 1 579 444 328,51 1 203 414 352,21 0,00 1 203 414 352,21 76,19 % 3 444 328,51 140 100 000,00 143 544 328,51 9,09 % 232 485 647,79 0,00 232 485 647,79 14,72 %

TOTAL 94 808 604 008,78 80 261 978 022,01 3 069 141 008,63 83 331 119 030,64 87,89 % 768 615 296,30 1 840 697 653,00 2 609 312 949,30 2,75 % 7 116 497 014,98 1 751 675 013,86 8 868 172 028,84 9,35 %
27.12.2001
Table 6

27.12.2001
COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 2000

EUR million
Classification by heading in financial perspective
Headings < 1996 1996 1997 1998 1999 2000 Totals

EN
Account % Account % Account % Account % Account % Account %

1. AGRICULTURE

Agricultural expenditure (excluding rural


development) (Titles B1-1 to B1-3) 0,03 42,6 0,05 57,4 0,08

Subtotal heading 1 0,03 42,6 0,05 57,4 0,08

Official Journal of the European Communities


2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 621,90 3,3 169,39 0,9 307,30 1,7 2 086,34 11,2 7 450,04 40,1 7 952,19 42,8 18 587,17

Objective 2 (Chapter B2-11) 219,59 4,2 619,94 12,0 328,78 6,3 428,65 8,3 3 117,59 60,1 468,70 9,0 5 183,24

Objective 3 (Chapter B2-12) 20,61 0,6 44,85 1,2 28,31 0,8 364,61 10,0 1 288,98 35,3 1 900,07 52,1 3 647,43

Other structural measures (outside


Objective 1 areas) (Chapter B2-13) 15,84 1,7 53,05 5,8 2,52 0,3 33,58 3,7 691,05 76,1 111,77 12,3 907,80

Community initiatives (Chapter B2-14) 426,11 10,1 361,66 8,6 365,04 8,6 389,43 9,2 2 049,03 48,5 631,36 15,0 4 222,64

Innovative measures and technical


assistance (Chapter B2-16) 111,41 28,4 19,03 4,8 45,37 11,6 100,13 25,5 100,01 25,5 16,80 4,3 392,75

Cohesion Fund (Title B2-3) 252,76 4,6 214,38 3,9 452,58 8,3 700,53 12,8 1 763,52 32,2 2 093,94 38,2 5 477,71

Subtotal heading 2 1 668,22 4,3 1 482,30 3,9 1 529,88 4,0 4 103,25 10,7 16 460,24 42,8 13 174,83 34,3 38 418,73

3. INTERNAL POLICIES

Research and technological development


(Subsection B6) 134,15 2,2 198,86 3,3 470,85 7,7 845,62 13,9 1 419,18 23,3 3 018,33 49,6 6 086,99

Other agricultural operations (Title B2-5) 13,90 6,7 12,20 5,9 17,60 8,5 48,11 23,2 80,58 38,8 35,05 16,9 207,44

Other regional operations (Title B2-6) 3,29 50,0 0,20 3,0 0,09 1,4 3,00 45,6 6,58

C 370/29
Transport (Title B2-7) 0,15 0,5 0,06 0,2 0,61 2,1 2,80 9,8 9,62 33,7 15,34 53,7 28,57
C 370/30
EUR million
Classification by heading in financial perspective
Headings < 1996 1996 1997 1998 1999 2000 Totals
Account % Account % Account % Account % Account % Account %

Other measures concerning fisheries and


the sea (Title B2-9) 3,97 3,9 12,08 11,9 19,86 19,6 21,78 21,5 43,70 43,1 101,39

EN
Education, vocational training and youth
policy (Title B3-1) 11,67 2,5 23,51 5,0 40,77 8,6 63,04 13,3 73,67 15,6 259,92 55,0 472,57

Culture and audiovisual media (Title B3-2) 2,46 1,9 1,18 0,9 1,88 1,4 8,60 6,6 29,11 22,4 87,03 66,8 130,26

Information and communication (Title


B3-3) 0,90 0,9 3,10 3,3 4,51 4,8 7,12 7,5 22,79 24,1 56,35 59,5 94,76

Official Journal of the European Communities


Social dialogue and employment (Title
B3-4) 2,26 1,6 2,89 2,1 5,26 3,8 10,94 7,8 30,24 21,7 87,87 63,0 139,45

Energy (Title B4-1) 3,72 7,1 3,89 7,4 6,07 11,6 12,48 23,9 23,93 45,8 2,19 4,2 52,28

Euratom nuclear safeguards (Title B4-2) 0,22 1,6 0,42 3,1 1,40 10,1 1,06 7,7 2,02 14,6 8,69 62,9 13,81

Environment (Title B4-3) 33,10 12,7 21,91 8,4 31,53 12,1 53,36 20,5 95,64 36,7 25,36 9,7 260,91

Protection and promotion of consumer


interests (Title B5-1) 0,06 0,2 0,62 2,4 2,35 9,0 5,93 22,7 17,16 65,7 26,11

Internal market (Title B5-3) 25,14 14,0 10,56 5,9 11,58 6,5 17,32 9,7 28,99 16,2 85,52 47,7 179,11

Industry (Title B5-4) 0,60 1,0 46,33 74,7 15,13 24,4 62,06

Labour market and technological


innovation (Title B5-5) 3,45 0,9 1,52 0,4 8,05 2,2 32,62 8,8 147,41 39,8 177,71 47,9 370,76

Statistical information (Title B5-6) 0,01 0,0 0,19 0,5 1,16 2,8 3,63 8,9 9,91 24,4 25,80 63,4 40,70

Trans-European networks (Title B5-7) 176,67 14,2 67,28 5,4 115,64 9,3 170,99 13,8 247,90 20,0 462,82 37,3 1 241,30

Area of freedom, security and justice (Title


B5-8) 0,72 1,2 0,22 0,4 1,42 2,3 5,76 9,5 20,49 33,8 32,09 52,9 60,70

27.12.2001
Measures to combat fraud (Title B5-9) 0,12 2,1 0,15 2,7 0,28 4,9 0,58 10,2 0,97 17,1 3,56 63,0 5,65

Subtotal heading 3 412,51 4,3 352,17 3,7 731,40 7,6 1 352,56 14,1 2 285,30 23,9 4 447,46 46,4 9 581,41
27.12.2001
EUR million
Classification by heading in financial perspective
Headings < 1996 1996 1997 1998 1999 2000 Totals
Account % Account % Account % Account % Account % Account %

4. EXTERNAL ACTION

EN
Food aid and support operations (Chapter
B7-20) 37,34 3,3 64,97 5,8 111,82 9,9 215,05 19,1 268,64 23,9 428,33 38,0 1 126,14

Humanitarian aid (Chapter B7-21) 0,01 0,0 5,10 1,2 4,95 1,2 28,08 6,6 126,65 29,8 260,13 61,2 424,92

Cooperation with Asian developing


countries (Chapter B7-30) 538,43 25,3 236,58 11,1 306,74 14,4 322,53 15,1 272,44 12,8 452,29 21,2 2 129,01

Official Journal of the European Communities


Cooperation with Latin American
developing countries (Chapter B7-31) 260,33 21,2 146,97 12,0 181,19 14,8 206,20 16,8 198,37 16,2 232,27 19,0 1 225,33

Cooperation with the countries of southern


Africa, including South Africa (Chapter
B7-32) 34,45 7,9 41,39 9,5 80,88 18,7 67,66 15,6 85,98 19,8 123,21 28,4 433,57

Cooperation with Mediterranean third


countries (Chapter B7-4) 339,67 9,4 207,69 5,7 558,77 15,5 749,66 20,7 787,35 21,8 972,21 26,9 3 615,34

European Bank for Reconstruction and


Development (Chapter B7-51) 17,55 34,2 33,75 65,8 51,30

Assistance to partner countries in eastern


Europe and central Asia (Chapter B7-52) 128,63 9,0 125,95 8,8 165,33 11,6 258,16 18,1 312,07 21,8 439,79 30,8 1 429,93

Other Community measures in favour of


the partner countries of eastern Europe and
central Asia and the countries of the
western Balkans (Chapter B7-53) 0,21 0,8 0,81 2,9 26,93 96,4 27,95

Cooperation with the countries of the


western Balkans (Chapter B7-54) 7,21 0,7 41,83 4,1 89,74 8,9 111,25 11,0 206,04 20,4 552,89 54,8 1 008,97

Other cooperation measures (Title B7-6) 42,22 5,9 45,33 6,3 65,70 9,1 96,84 13,5 182,06 25,3 287,73 40,0 719,87

European initiative for democracy and


human rights (Title B7-7) 4,81 2,2 9,45 4,3 11,73 5,4 38,31 17,6 64,77 29,8 88,35 40,6 217,43

C 370/31
International fisheries agreements (Chapter
B7-80) 7,26 34,4 0,89 4,2 0,11 0,5 7,72 36,6 2,18 10,3 2,94 14,0 21,10
C 370/32
EUR million
Classification by heading in financial perspective
Headings < 1996 1996 1997 1998 1999 2000 Totals
Account % Account % Account % Account % Account % Account %

External aspects of certain policies


(Chapters B7-81 to B7-87) 14,47 7,3 12,31 6,2 19,15 9,6 19,96 10,0 65,79 33,0 67,85 34,0 199,53

EN
Pre-accession strategy for the
Mediterranean countries 7,70 100,0 7,70

Common Foreign and Security Policy (Title


B8-0) 2,22 6,9 1,35 4,2 5,65 17,5 0,89 2,7 22,17 68,7 32,28

Official Journal of the European Communities


Subtotal heading 4 1 415,03 11,2 941,50 7,4 1 597,47 12,6 2 144,62 16,9 2 606,97 20,6 3 964,80 31,3 12 670,38

7. PRE-ACCESSION AID

Agriculture (Chapter B7-01) 528,90 100,0 528,90

ISPA (Chapter B7-02) 1 013,75 100,0 1 013,75

Phare pre-accession instrument (Chapter


B7-03) 98,77 2,9 90,77 2,7 116,32 3,5 537,30 16,0 1 034,07 30,8 1 481,00 44,1 3 358,23

Subtotal heading 7 98,77 2,0 90,77 1,9 116,32 2,4 537,30 11,0 1 034,07 21,1 3 023,65 61,7 4 900,88

Grand total 3 594,57 5,5 2 866,78 4,4 3 975,07 6,1 8 137,73 12,4 22 386,59 34,1 24 610,74 37,5 65 571,48

Note: Tables 6 to 9 do not contain commitments created from appropriations for reuse carried over to 2000 (EUR 12.3 million) nor commitments relating to the allocation accounts (EUR 11.7 million on B6). As a result, outstanding
commitments at 31.12.2000 are under-estimated by EUR 24.0 million.

27.12.2001
27.12.2001 EN Official Journal of the European Communities C 370/33

Table 7

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 2000

(EUR million)

Initial commitments
Amounts
including decommit- Total payments since
Headings still to be paid at
ments and initial commitment
31.12.2000
revaluations

1. AGRICULTURE

Agricultural expenditure (excluding rural development) (Titles B1-1 to B1-3) 0,400 0,318 0,082

Subtotal heading 1 0,400 0,318 0,082


2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 42 761,852 24 174,684 18 587,168

Objective 2 (Chapter B2-11) 12 670,412 7 487,175 5 183,237

Objective 3 (Chapter B2-12) 8 422,552 4 775,120 3 647,432

Other structural measures (outside Objective 1 areas) (Chapter B2-13) 2 028,159 1 120,361 907,798

Community initiatives (Chapter B2-14) 9 302,949 5 080,312 4 222,637

Innovative measures and technical assistance (Chapter B2-16) 1 076,388 683,636 392,752

Cohesion Fund (Title B2-3) 9 454,954 3 977,243 5 477,711

Subtotal heading 2 85 717,266 47 298,531 38 418,735

3. INTERNAL POLICIES

Research and technological development (Subsection B6) 13 784,296 7 697,308 6 086,988

Other agricultural operations (Title B2-5) 451,209 243,769 207,440

Other regional operations (Title B2-6) 36,551 29,971 6,580

Transport (Title B2-7) 46,519 17,946 28,573

Other measures concerning fisheries and the sea (Title B2-9) 202,716 101,329 101,387

Education, vocational training and youth policy (Title B3-1) 1 666,205 1 193,635 472,570

Culture and audiovisual media (Title B3-2) 390,372 260,111 130,261

Information and communication (Title B3-3) 251,434 156,672 94,762

Social dialogue and employment (Title B3-4) 294,331 154,878 139,453

Energy (Title B4-1) 111,831 59,552 52,279

Euratom nuclear safeguards (Title B4-2) 36,507 22,698 13,809

Environment (Title B4-3) 624,634 363,728 260,906

Protection and promotion of consumer interests (Title B5-1) 52,768 26,657 26,111

Internal market (Title B5-3) 446,955 267,841 179,114

Industry (Title B5-4) 175,164 113,108 62,056

Labour market and technological innovation (Title B5-5) 498,202 127,438 370,764

Statistical information (Title B5-6) 67,430 26,729 40,701

Trans-European networks (Title B5-7) 2 200,632 959,331 1 241,301

Area of freedom, security and justice (Title B5-8) 139,967 79,269 60,698

Measures to combat fraud (Title B5-9) 14,262 8,607 5,655

Subtotal heading 3 21 491,985 11 910,577 9 581,408


C 370/34 EN Official Journal of the European Communities 27.12.2001

(EUR million)

Initial commitments
Amounts
including decommit- Total payments since
Headings still to be paid at
ments and initial commitment
31.12.2000
revaluations

4. EXTERNAL ACTION
Food aid and support operations (Chapter B7-20) 2 028,686 902,542 1 126,144
Humanitarian aid (Chapter B7-21) 1 827,092 1 402,172 424,920
Cooperation with Asian developing countries (Chapter B7-30) 4 005,961 1 876,955 2 129,006
Cooperation with Latin American developing countries (Chapter B7-31) 2 297,937 1 072,606 1 225,331
Cooperation with the countries of southern Africa, including South Africa (Chapter
B7-32) 778,376 344,803 433,573
Cooperation with Mediterranean third countries (Chapter B7-4) 4 977,645 1 362,305 3 615,340
European Bank for Reconstruction and Development (Chapter B7-51) 67,500 16,200 51,300
Assistance to partner countries in eastern Europe and central Asia (Chapter B7-52) 3 940,974 2 511,044 1 429,930
Other Community measures in favour of the partner countries of eastern Europe and
central Asia and the countries of the western Balkans (Chapter B7-53) 31,375 3,428 27,947
Cooperation with the countries of the western Balkans (Chapter B7-54) 2 284,768 1 275,802 1 008,966
Other cooperation measures (Title B7-6) 1 348,439 628,565 719,874
European initiative for democracy and human rights (Title B7-7) 397,182 179,753 217,429
International fisheries agreements (Chapter B7-80) 98,121 77,018 21,103
External aspects of certain policies (Chapters B7-81 to B7-87) 413,563 214,031 199,532
Pre-accession strategy for the Mediterranean countries 7,700 0,000 7,700
Common Foreign and Security Policy (Title B8-0) 83,735 51,452 32,283
Subtotal heading 4 24 589,054 11 918,676 12 670,378
7. PRE-ACCESSION AID
Agriculture (Chapter B7-01) 528,900 0,000 528,900
ISPA (Chapter B7-02) 1 016,274 2,529 1 013,745
Phare pre-accession instrument (Chapter B7-03) 7 389,639 4 031,409 3 358,230
Subtotal heading 7 8 934,813 4 033,938 4 900,875
Grand total 140 733,518 75 162,040 65 571,478
27.12.2001 EN Official Journal of the European Communities C 370/35

Table 8

COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS CLEARED IN THE COURSE OF 2000

(EUR million)

Initial commitments
Amounts
including decommit- Total payments since
Headings still to be paid at
ments and initial commitment
31.12.2000
revaluations

2. STRUCTURAL OPERATIONS

Objective 1 (Chapter B2-10) 13 768,655 13 768,655 0,000

Objective 2 (Chapter B2-11) 3 482,781 3 482,781 0,000

Objective 3 (Chapter B2-12) 2 486,403 2 486,403 0,000

Other structural measures (outside Objective 1 areas) (Chapter B2-13) 704,132 704,132 0,000

Community initiatives (Chapter B2-14) 2 370,967 2 370,967 0,000

Innovative measures and technical assistance (Chapter B2-16) 221,203 221,203 0,000

Cohesion Fund (Title B2-3) 1 069,408 1 069,408 0,000

Subtotal heading 2 24 103,549 24 103,549 0,000

3. INTERNAL POLICIES

Research and technological development (Subsection B6) 2 575,685 2 575,685 0,000

Other agricultural operations (Title B2-5) 156,317 156,317 0,000

Other regional operations (Title B2-6) 71,436 71,436 0,000

Transport (Title B2-7) 10,402 10,402 0,000

Other measures concerning fisheries and the sea (Title B2-9) 6,825 6,825 0,000

Education, vocational training and youth policy (Title B3-1) 93,148 93,148 0,000

Culture and audiovisual media (Title B3-2) 44,693 44,693 0,000

Information and communication (Title B3-3) 56,772 56,772 0,000

Social dialogue and employment (Title B3-4) 136,524 136,524 0,000

Energy (Title B4-1) 30,854 30,854 0,000

Euratom nuclear safeguards (Title B4-2) 16,967 16,967 0,000

Environment (Title B4-3) 138,473 138,473 0,000

Protection and promotion of consumer interests (Title B5-1) 15,107 15,107 0,000

Aid for reconstruction (Title B5-2) 1,697 1,697 0,000

Internal market (Title B5-3) 139,428 139,428 0,000

Industry (Title B5-4) 7,286 7,286 0,000

Labour market and technological innovation (Title B5-5) 40,485 40,485 0,000

Statistical information (Title B5-6) 26,845 26,845 0,000

Trans-European networks (Title B5-7) 516,962 516,962 0,000

Area of freedom, security and justice (Title B5-8) 48,621 48,621 0,000

Measures to combat fraud (Title B5-9) 1,980 1,980 0,000

Subtotal heading 3 4 136,507 4 136,507 0,000


C 370/36 EN Official Journal of the European Communities 27.12.2001

(EUR million)

Initial commitments
Amounts
including decommit- Total payments since
Headings still to be paid at
ments and initial commitment
31.12.2000
revaluations

4. EXTERNAL ACTION

Food aid and support operations (Chapter B7-20) 452,204 452,204 0,000

Humanitarian aid (Chapter B7-21) 141,644 141,644 0,000

Cooperation with Asian developing countries (Chapter B7-30) 155,348 155,348 0,000

Cooperation with Latin American developing countries (Chapter B7-31) 126,594 126,594 0,000

Cooperation with the countries of southern Africa, including South Africa (Chapter
B7-32) 14,609 14,609 0,000

Cooperation with Mediterranean third countries (Chapter B7–4) 339,973 339,973 0,000

Assistance to partner countries in eastern Europe and central Asia (Chapter B7-52) 129,143 129,143 0,000

Other Community measures in favour of the partner countries of eastern Europe and
central Asia and the countries of the western Balkans (Chapter B7-53) 125,364 125,364 0,000

Cooperation with the countries of the western Balkans (Chapter B7-54) 129,751 129,751 0,000

Other cooperation measures (Title B7-6) 328,592 328,592 0,000

European initiative for democracy and human rights (Title B7-7) 60,649 60,649 0,000

International fisheries agreements (Chapter B7-80) 130,877 130,877 0,000

External aspects of certain policies (Chapters B7-81 to B7-87) 40,165 40,165 0,000

Pre-accession strategy for the Mediterranean countries (Chapter B7-04) 0,000 0,000 0,000

Common Foreign and Security Policy (Title B8-0) 14,347 14,347 0,000

Subtotal heading 4 2 189,260 2 189,260 0,000

6. RESERVES

Guarantees and reserves (Chapters B0-23 and B0-24) 186,291 186,291 0,000

Subtotal heading 6 186,291 186,291 0,000

7. PRE-ACCESSION AID

ISPA (Chapter B7-02) 0,013 0,013 0,000

Phare pre-accession instrument (Chapter B7-03) 1 576,100 1 576,100 0,000

Subtotal heading 7 1 576,113 1 576,113 0,000

Grand total 32 191,720 32 191,720 0,000


27.12.2001 EN Official Journal of the European Communities C 370/37

Table 9

COMMITMENTS OUTSTANDING AT 31 DECEMBER 2000

MOVEMENTS SINCE INITIAL COMMITMENT

(including commitments cleared in 2000)

AGRICULTURAL EXPENDITURE (excluding rural development) (Titles B1-1 to B1-3)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 0,200 0,154 0,011 0,000 0,000 0,000 0,000 0,165 0,035
1996 0,200 0,099 0,054 0,000 0,000 0,000 0,153 0,047
Total 0,400 0,154 0,110 0,054 0,000 0,000 0,000 0,318 0,082

OBJECTIVE 1 (Chapter B2-10)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 4 323,842 2 967,657 138,001 188,787 37,136 81,156 289,202 3 701,940 621,903
1996 1 101,171 181,173 463,855 192,782 26,478 67,489 931,777 169,395
1997 5 297,591 801,117 2 747,057 455,363 986,754 4 990,291 307,300
1998 14 901,413 4 188,896 5 123,105 3 503,075 12 815,076 2 086,337
1999 18 202,581 4 865,601 5 886,938 10 752,539 7 450,042
2000 12 703,908 4 751,717 4 751,717 7 952,191
Total 56 530,506 2 967,657 319,174 1 453,760 7 165,871 10 551,703 15 485,175 37 943,339 18 587,167

OBJECTIVE 2 (Chapter B2-11)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 744,650 1 089,478 220,996 93,553 27,130 24,745 69,162 1 525,065 219,586
1996 2 227,261 298,487 1 071,258 68,108 18,720 150,752 1 607,324 619,937
1997 2 224,371 865,643 549,275 244,591 236,087 1 895,595 328,776
1998 2 689,453 884,811 670,351 705,644 2 260,806 428,648
1999 6 557,570 983,267 2 456,709 3 439,976 3 117,594
2000 709,887 241,191 241,191 468,696
Total 16 153,193 1 089,478 519,483 2 030,454 1 529,324 1 941,674 3 859,544 10 969,956 5 183,237
C 370/38 EN Official Journal of the European Communities 27.12.2001

OBJECTIVE 3 (Chapter B2-12)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 170,558 77,131 20,906 26,650 10,627 14,547 0,084 149,944 20,614
1996 551,705 426,664 0,000 71,267 1,788 7,134 506,854 44,851
1997 1 172,016 213,662 496,254 162,900 270,893 1 143,709 28,307
1998 2 611,391 771,874 706,304 768,608 2 246,786 364,605
1999 3 029,918 1 166,815 574,119 1 740,933 1 288,985
2000 3 373,366 1 473,298 1 473,298 1 900,069
Total 10 908,955 77,131 447,570 240,313 1 350,022 2 052,353 3 094,135 7 261,524 3 647,431

OTHER STRUCTURAL MEASURES (outside Objective 1 areas) (Chapter B2-13)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 174,853 87,535 13,726 37,979 4,060 6,611 9,104 159,016 15,837
1996 144,501 56,571 2,120 7,521 2,985 22,257 91,455 53,045
1997 107,329 61,220 7,712 7,698 28,181 104,812 2,518
1998 611,752 78,676 213,960 285,540 578,176 33,576
1999 1 521,967 255,531 575,387 830,919 691,048
2000 171,889 60,115 60,115 111,774
Total 2 732,291 87,535 70,297 101,319 97,970 486,786 980,585 1 824,493 907,799

COMMUNITY INITIATIVES (Chapter B2-14)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 2 216,721 1 048,491 71,262 93,242 278,743 163,149 135,721 1 790,608 426,113
1996 1 462,439 491,146 86,504 143,571 226,066 153,490 1 100,776 361,662
1997 1 235,731 423,301 197,291 110,205 139,899 870,696 365,035
1998 2 238,948 811,356 420,837 617,324 1 849,517 389,431
1999 3 669,056 584,725 1 035,296 1 620,021 2 049,035
2000 851,021 219,660 219,660 631,361
Total 11 673,915 1 048,491 562,408 603,046 1 430,960 1 504,982 2 301,391 7 451,278 4 222,637

INNOVATIVE MEASURES AND TECHNICAL ASSISTANCE (Chapter B2-16)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 492,563 353,841 11,182 2,952 4,757 3,081 5,336 381,149 111,414
1996 101,567 25,469 24,568 18,740 6,557 7,202 82,536 19,031
1997 219,434 65,753 42,413 37,377 28,522 174,066 45,368
1998 240,539 41,768 50,760 47,883 140,411 100,128
1999 210,387 30,883 79,493 110,377 100,010
2000 33,102 16,300 16,300 16,802
Total 1 297,591 353,841 36,651 93,273 107,678 128,659 184,735 904,838 392,753
27.12.2001 EN Official Journal of the European Communities C 370/39

COHESION FUND (Title B2-3)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 366,740 373,348 173,568 183,844 152,358 105,149 125,715 1 113,981 252,758
1996 985,309 116,199 202,527 161,932 167,706 122,560 770,925 214,384
1997 1 205,503 187,974 204,615 219,242 141,094 752,925 452,578
1998 1 620,790 333,442 193,644 393,175 920,260 700,530
1999 3 099,661 585,880 750,259 1 336,139 1 763,523
2000 2 246,359 152,421 152,421 2 093,938
Total 10 524,362 373,348 289,767 574,345 852,347 1 271,621 1 685,223 5 046,651 5 477,711

RESEARCH AND TECHNOLOGICAL DEVELOPMENT (Subsection B6)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 580,736 447,884 330,548 281,560 184,400 99,925 102,215 1 446,533 134,150
1996 1 951,791 586,392 349,741 398,054 255,335 163,322 1 752,843 198,861
1997 2 630,745 767,841 537,708 510,578 343,768 2 159,895 470,850
1998 3 169,223 1 014,526 673,974 635,104 2 323,604 845,619
1999 2 717,722 473,787 824,758 1 298,545 1 419,176
2000 4 309,904 1 291,572 1 291,572 3 018,332
Total 16 360,121 447,884 916,939 1 399,142 2 134,687 2 013,599 3 360,740 10 272,992 6 086,988

OTHER AGRICULTURAL OPERATIONS (Title B2-5)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 136,244 39,558 16,492 45,536 7,471 10,290 2,999 122,344 13,900
1996 91,667 4,544 14,006 44,331 14,792 1,789 79,463 12,205
1997 117,131 40,681 13,915 40,657 4,276 99,530 17,601
1998 80,906 5,762 5,079 21,956 32,798 48,108
1999 132,528 20,642 31,304 51,946 80,582
2000 49,051 14,005 14,005 35,045
Total 607,526 39,558 21,036 100,224 71,480 91,460 76,329 400,086 207,440

OTHER REGIONAL OPERATIONS (Title B2-6)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 74,352 51,429 9,071 8,528 0,988 0,399 0,649 71,063 3,289
1996 1,163 0,363 0,444 0,064 0,000 0,092 0,963 0,199
1997 0,435 0,022 0,185 0,062 0,075 0,344 0,091
1998 0,037 0,012 0,017 0,008 0,037 0,000
1999 17,000 13,000 4,000 17,000 0,000
2000 15,000 12,000 12,000 3,000
Total 107,987 51,429 9,433 8,994 1,250 13,477 16,824 101,407 6,580
C 370/40 EN Official Journal of the European Communities 27.12.2001

TRANSPORT (Title B2-7)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 0,739 0,485 0,084 0,000 0,020 0,000 0,000 0,589 0,150
1996 0,162 0,081 0,015 0,000 0,010 0,000 0,106 0,056
1997 5,144 1,825 1,189 0,794 0,726 4,535 0,609
1998 11,151 4,205 2,073 2,074 8,352 2,799
1999 20,841 5,641 5,579 11,220 9,621
2000 18,885 3,547 3,547 15,338
Total 56,921 0,485 0,165 1,840 5,414 8,518 11,926 28,348 28,573

OTHER MEASURES CONCERNING FISHERIES AND THE SEA (Title B2-9)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 0,293 0,268 0,000 0,000 0,000 0,025 0,000 0,293 0,000
1996 12,855 0,000 2,798 0,198 2,110 3,776 8,883 3,972
1997 42,034 4,896 22,358 1,575 1,123 29,951 12,082
1998 54,095 3,563 24,537 6,136 34,237 19,858
1999 54,766 4,533 28,455 32,988 21,778
2000 45,500 1,803 1,803 43,696
Total 209,541 0,268 0,000 7,694 26,118 32,780 41,294 108,154 101,387

EDUCATION, VOCATIONAL TRAINING AND YOUTH POLICY (Title B3-1)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 91,979 58,674 15,248 0,447 0,147 0,653 5,143 80,312 11,667
1996 211,557 128,259 33,822 2,084 10,583 13,299 188,047 23,510
1997 250,273 161,987 17,204 8,837 21,473 209,500 40,773
1998 283,857 126,617 59,046 35,159 220,821 63,036
1999 373,692 179,445 120,577 300,022 73,670
2000 547,996 288,080 288,080 259,916
Total 1 759,354 58,674 143,506 196,256 146,053 258,563 483,730 1 286,783 472,571

CULTURE AND AUDIOVISUAL MEDIA (Title B3-2)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 14,151 9,493 1,460 0,125 0,437 0,091 0,088 11,694 2,457
1996 47,879 26,917 13,952 3,620 1,448 0,765 46,703 1,177
1997 58,783 33,466 17,075 5,481 0,883 56,904 1,878
1998 89,636 44,833 24,424 11,775 81,032 8,605
1999 105,674 33,787 42,774 76,560 29,114
2000 118,943 31,911 31,911 87,031
Total 435,065 9,493 28,377 47,543 65,965 65,230 88,196 304,804 130,261
27.12.2001 EN Official Journal of the European Communities C 370/41

INFORMATION AND COMMUNICATION (Title B3-3)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 5,295 1,563 1,123 0,845 0,869 0,000 0,000 4,400 0,895
1996 17,739 4,483 8,322 1,510 0,196 0,128 14,640 3,099
1997 37,207 14,272 13,990 2,730 1,703 32,696 4,511
1998 57,812 16,703 25,717 8,275 50,695 7,117
1999 92,532 30,963 38,778 69,741 22,791
2000 97,620 41,273 41,273 56,347
Total 308,206 1,563 5,606 23,439 33,072 59,606 90,157 213,444 94,762

SOCIAL DIALOGUE AND EMPLOYMENT (Title B3-4)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 36,205 23,960 8,098 0,771 0,597 0,051 0,468 33,944 2,261
1996 22,470 3,613 11,002 2,093 2,014 0,856 19,578 2,893
1997 58,910 21,238 21,740 7,271 3,405 53,654 5,256
1998 76,684 26,671 27,937 11,138 65,746 10,938
1999 99,421 27,074 42,110 69,184 30,237
2000 137,164 49,295 49,295 87,869
Total 430,855 23,960 11,711 33,011 51,101 64,346 107,272 291,402 139,453

ENERGY (Title B4-1)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 19,989 7,786 2,538 1,835 1,572 1,035 1,506 16,272 3,717
1996 19,578 1,384 6,722 3,905 1,340 2,336 15,686 3,892
1997 29,416 2,846 9,830 4,711 5,963 23,350 6,066
1998 31,252 1,597 10,047 7,124 18,768 12,485
1999 40,014 4,834 11,247 16,081 23,934
2000 2,434 0,249 0,249 2,185
Total 142,684 7,786 3,922 11,403 16,905 21,966 28,424 90,406 52,279

EURATOM NUCLEAR SAFEGUARDS (Title B4-2)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 6,563 1,453 2,023 1,114 1,022 0,450 0,279 6,342 0,221
1996 1,738 0,339 0,632 0,134 0,122 0,089 1,316 0,422
1997 3,839 0,210 1,210 0,020 0,998 2,438 1,401
1998 10,261 3,740 3,954 1,507 9,201 1,060
1999 14,400 4,324 8,056 12,380 2,020
2000 16,674 7,989 7,989 8,685
Total 53,475 1,453 2,362 1,956 6,106 8,870 18,917 39,665 13,809
C 370/42 EN Official Journal of the European Communities 27.12.2001

ENVIRONMENT (Title B4-3)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 200,533 67,487 36,051 19,670 17,840 9,647 16,737 167,432 33,101
1996 100,578 21,221 23,742 10,700 10,991 12,016 78,671 21,907
1997 101,059 31,745 14,291 11,414 12,079 69,529 31,531
1998 134,629 50,258 19,023 11,988 81,269 53,360
1999 177,096 55,127 26,324 81,451 95,645
2000 49,211 23,849 23,849 25,362
Total 763,107 67,487 57,273 75,157 93,089 106,202 102,993 502,201 260,906

PROTECTION AND PROMOTION OF CONSUMER INTERESTS (Title B5-1)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
1996 1997 1998 1999 2000 Total payments 31.12.2000

1996 0,242 0,098 0,047 0,010 0,000 0,028 0,183 0,060


1997 11,621 3,478 6,066 1,418 0,043 11,006 0,616
1998 13,661 4,631 4,099 2,582 11,312 2,349
1999 20,691 6,851 7,909 14,761 5,931
2000 21,660 4,504 4,504 17,156
Total 67,875 0,098 3,525 10,707 12,368 15,066 41,765 26,110

AID FOR RECONSTRUCTION (Title B5-2)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
2000 Totals 31.12.2000

2000 1,697 1,697 1,697 0,000


Total 1,697 1,697 1,697 0,000

INTERNAL MARKET (Title B5-3)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 141,443 62,662 21,902 11,755 9,637 4,642 5,706 116,304 25,138
1996 57,007 15,318 16,639 8,623 2,832 3,030 46,442 10,565
1997 73,678 19,796 17,972 13,809 10,518 62,095 11,583
1998 74,416 10,490 28,380 18,223 57,092 17,324
1999 118,695 34,879 54,830 89,709 28,986
2000 121,143 35,627 35,627 85,517
Total 586,382 62,662 37,220 48,190 46,722 84,542 127,933 407,269 179,113
27.12.2001 EN Official Journal of the European Communities C 370/43

INDUSTRY (Title B5-4)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 7,286 5,635 0,601 0,008 0,424 0,018 0,000 6,686 0,600
1998 82,100 0,000 9,068 26,705 35,774 46,326
1999 91,064 0,969 74,965 75,934 15,130
2000 2,000 2,000 2,000 0,000
Total 182,450 5,635 0,601 0,008 0,424 10,055 103,670 120,394 62,056

LABOUR MARKET AND TECHNOLOGICAL INNOVATION (Title B5-5)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 38,195 29,934 3,742 0,779 0,043 0,000 0,245 34,742 3,452
1996 8,778 1,203 3,210 1,201 0,879 0,765 7,258 1,520
1997 32,382 6,099 10,844 3,507 3,877 24,327 8,054
1998 69,927 5,942 21,846 9,522 37,310 32,617
1999 195,733 32,378 15,941 48,319 147,415
2000 193,672 15,966 15,966 177,706
Total 538,687 29,934 4,945 10,088 18,030 58,609 46,317 167,923 370,764

STATISTICAL INFORMATION (Title B5-6)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1,154 0,969 0,057 0,012 0,009 0,011 0,088 1,147 0,007
1996 1,805 0,137 0,546 0,349 0,006 0,581 1,619 0,186
1997 6,460 0,231 2,752 1,072 1,245 5,301 1,159
1998 20,500 3,044 9,177 4,649 16,870 3,630
1999 31,938 7,290 14,734 22,024 9,914
2000 32,418 6,613 6,613 25,805
Total 94,275 0,969 0,194 0,789 6,154 17,556 27,911 53,574 40,701

TRANS-EUROPEAN NETWORKS (Title B5-7)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 529,124 202,998 15,160 41,978 48,788 5,638 37,893 352,455 176,669
1996 166,780 63,910 11,708 7,429 7,640 8,814 99,502 67,279
1997 334,940 106,393 36,373 26,650 49,884 219,300 115,640
1998 443,432 144,195 58,835 69,409 272,439 170,993
1999 579,944 190,989 141,052 332,041 247,903
2000 663,373 200,555 200,555 462,818
Total 2 717,593 202,998 79,070 160,080 236,785 289,752 507,608 1 476,293 1 241,301
C 370/44 EN Official Journal of the European Communities 27.12.2001

AREA OF FREEDOM, SECURITY AND JUSTICE (Title B5-8)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1,251 0,175 0,314 0,043 0,000 0,000 0,000 0,532 0,719
1996 6,858 5,894 0,317 0,393 0,004 0,034 6,642 0,216
1997 14,644 2,415 7,416 1,550 1,841 13,222 1,422
1998 45,578 8,062 21,623 10,134 39,820 5,758
1999 66,312 23,071 22,750 45,821 20,491
2000 53,946 21,853 21,853 32,093
Total 188,588 0,175 6,207 2,775 15,872 46,247 56,613 127,890 60,699

MEASURES TO COMBAT FRAUD (Title B5-9)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 0,343 0,194 0,029 0,000 0,000 0,000 0,000 0,223 0,120
1996 0,828 0,525 0,068 0,082 0,000 0,000 0,675 0,152
1997 1,892 0,947 0,486 0,083 0,098 1,614 0,277
1998 3,970 1,986 1,165 0,242 3,393 0,577
1999 4,365 1,696 1,703 3,399 0,966
2000 4,845 1,283 1,283 3,562
Total 16,242 0,194 0,554 1,015 2,554 2,944 3,325 10,587 5,655

FOOD AID AND SUPPORT OPERATIONS (Chapter B7-20)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 329,208 116,005 86,807 46,881 26,159 10,120 5,898 291,871 37,337
1996 271,002 26,790 87,405 37,993 27,498 26,346 206,033 64,969
1997 417,323 86,689 92,957 55,151 70,706 305,503 111,820
1998 503,972 26,733 170,062 92,131 288,925 215,047
1999 501,340 20,127 212,572 232,700 268,640
2000 458,045 29,715 29,715 428,331
Total 2 480,890 116,005 113,597 220,975 183,842 282,959 437,368 1 354,746 1 126,144

HUMANITARIAN AID (Chapter B7-21)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 2,858 0,000 2,149 0,225 0,278 0,160 0,034 2,847 0,011
1996 126,038 9,578 89,357 12,316 1,641 8,047 120,940 5,098
1997 185,441 40,587 102,505 30,063 7,332 180,487 4,954
1998 440,596 205,158 154,979 52,378 412,516 28,080
1999 724,103 353,935 243,516 597,451 126,651
2000 489,701 229,575 229,575 260,126
Total 1 968,736 0,000 11,727 130,169 320,258 540,779 540,883 1 543,816 424,920
27.12.2001 EN Official Journal of the European Communities C 370/45

COOPERATION WITH ASIAN DEVELOPING COUNTRIES (Chapter B7-30)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 2 077,793 653,615 266,484 213,464 143,528 159,962 102,309 1 539,361 538,431
1996 427,567 13,985 36,578 54,743 40,859 44,822 190,986 236,580
1997 405,491 6,913 37,913 25,936 27,993 98,755 306,736
1998 419,800 4,797 39,059 53,416 97,272 322,528
1999 349,797 11,213 66,141 77,353 272,444
2000 480,861 28,574 28,574 452,287
Total 4 161,309 653,615 280,469 256,954 240,982 277,028 323,254 2 032,302 2 129,006

COOPERATION WITH LATIN AMERICAN DEVELOPING COUNTRIES (Chapter B7-31)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 140,690 401,862 125,010 120,962 87,780 87,879 56,867 880,360 260,331
1996 277,470 7,051 23,110 24,892 33,764 41,679 130,496 146,973
1997 264,815 6,282 25,040 26,472 25,833 83,627 181,187
1998 255,296 5,556 25,804 17,733 49,093 206,202
1999 208,362 2,559 7,438 9,997 198,365
2000 277,899 45,628 45,628 232,271
Total 2 424,531 401,862 132,061 150,354 143,268 176,479 195,177 1 199,201 1 225,330

COOPERATION WITH THE COUNTRIES OF SOUTHERN AFRICA, INCLUDING SOUTH AFRICA (Chapter B7-32)
(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 160,288 21,934 19,632 32,069 18,886 18,945 14,377 125,843 34,446
1996 126,861 1,385 10,399 12,362 44,850 16,474 85,470 41,392
1997 127,296 0,000 20,186 14,268 11,957 46,412 80,885
1998 127,500 12,985 21,375 25,482 59,842 67,658
1999 127,500 0,000 41,521 41,521 85,979
2000 123,540 0,326 0,326 123,214
Total 792,986 21,934 21,017 42,468 64,419 99,438 110,137 359,412 433,574

COOPERATION WITH MEDITERRANEAN THIRD COUNTRIES (Chapter B7-4)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 180,600 411,570 75,977 97,235 104,217 73,601 78,334 840,934 339,666
1996 364,172 4,795 12,107 82,197 35,513 21,869 156,482 207,691
1997 766,753 15,495 34,518 66,038 91,930 207,981 558,772
1998 936,489 85,128 44,471 57,235 186,834 749,656
1999 1 021,864 87,359 147,158 234,517 787,347
2000 1 047,739 75,531 75,531 972,208
Total 5 317,618 411,570 80,772 124,838 306,060 306,982 472,057 1 702,278 3 615,340
C 370/46 EN Official Journal of the European Communities 27.12.2001

EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOPMENT (Chapter B7-51)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
1998 1999 2000 Total payments 31.12.2000

1998 33,750 4,388 5,400 6,413 16,200 17,550


1999 33,750 0,000 0,000 0,000 33,750
Total 67,500 4,388 5,400 6,413 16,200 51,300

ASSISTANCE TO PARTNER COUNTRIES IN EASTERN EUROPE AND CENTRAL ASIA (Chapter B7-52)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1 761,715 640,869 296,179 288,897 201,090 156,084 49,964 1 633,083 128,632
1996 511,961 11,829 57,313 102,215 133,805 80,844 386,007 125,954
1997 471,920 10,280 74,159 128,001 94,154 306,594 165,326
1998 470,911 16,714 74,521 121,514 212,749 258,162
1999 405,075 19,439 73,567 93,006 312,069
2000 448,535 8,748 8,748 439,787
Total 4 070,117 640,869 308,009 356,490 394,179 511,850 428,790 2 640,187 1 429,930

OTHER COMMUNITY MEASURES IN FAVOUR OF THE PARTNER COUNTRIES OF EASTERN EUROPE AND CENTRAL ASIA AND THE
COUNTRIES OF THE WESTERN BALKANS (Chapter B7-53)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 1,614 0,000 0,640 0,088 0,063 0,149 0,465 1,403 0,211
1996 2,839 0,007 0,969 0,463 0,435 0,158 2,033 0,806
1999 40,406 0,000 40,406 40,406 0,000
2000 111,881 84,950 84,950 26,931
Total 156,739 0,000 0,647 1,057 0,526 0,584 125,978 128,792 27,947

COOPERATION WITH THE COUNTRIES OF THE WESTERN BALKANS (Chapter B7-54)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 192,013 56,765 43,330 20,416 33,520 11,874 18,901 184,806 7,208
1996 303,008 53,186 60,357 43,906 62,588 41,137 261,174 41,834
1997 304,702 8,411 68,197 61,961 76,396 214,965 89,737
1998 290,338 48,136 79,351 51,598 179,085 111,253
1999 464,745 77,134 181,571 258,705 206,040
2000 859,712 306,819 306,819 552,893
Total 2 414,519 56,765 96,516 89,183 193,759 292,908 676,422 1 405,554 1 008,965
27.12.2001 EN Official Journal of the European Communities C 370/47

OTHER COOPERATION MEASURES (Title B7-6)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 306,544 84,860 57,191 48,723 23,695 31,387 18,472 264,327 42,216
1996 212,242 38,561 45,632 33,953 29,626 19,144 166,916 45,326
1997 245,186 43,875 52,201 48,376 35,033 179,485 65,701
1998 263,907 44,398 65,556 57,117 167,071 96,836
1999 305,459 31,006 92,390 123,396 182,063
2000 343,694 55,963 55,963 287,732
Total 1 677,031 84,860 95,751 138,230 154,247 205,952 278,118 957,157 719,874

EUROPEAN INITIATIVE FOR DEMOCRACY AND HUMAN RIGHTS (Title B7-7)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 49,128 10,575 17,597 11,319 3,212 1,104 0,506 44,314 4,814
1996 60,995 11,840 18,623 14,363 4,233 2,485 51,543 9,452
1997 72,676 13,496 32,828 8,484 6,135 60,944 11,731
1998 86,528 8,688 29,177 10,352 48,217 38,310
1999 94,677 1,707 28,198 29,905 64,772
2000 93,828 5,478 5,478 88,350
Total 457,832 10,575 29,437 43,439 59,092 44,705 53,155 240,402 217,430

INTERNATIONAL FISHERIES AGREEMENTS (Chapter B7-80)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 68,478 31,653 15,730 8,069 4,146 1,581 0,042 61,222 7,256
1996 15,568 0,019 4,120 5,947 0,509 4,086 14,681 0,886
1997 2,703 0,211 0,789 1,146 0,444 2,589 0,115
1998 13,890 0,778 4,108 1,280 6,166 7,724
1999 4,148 1,741 0,229 1,970 2,178
2000 124,211 121,267 121,267 2,945
Total 228,999 31,653 15,749 12,400 11,660 9,086 127,347 207,895 21,104

EXTERNAL ASPECTS OF CERTAIN POLICIES (Chapters B7-81 to B7-87)


(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 95,355 44,376 15,041 3,575 7,887 7,080 2,924 80,884 14,471
1996 72,915 34,145 15,677 5,395 4,017 1,373 60,606 12,309
1997 70,250 17,526 23,828 6,737 3,010 51,101 19,149
1998 50,863 5,477 18,028 7,396 30,900 19,962
1999 86,567 3,764 17,016 20,780 65,787
2000 77,780 9,926 9,926 67,854
Total 453,729 44,376 49,186 36,778 42,587 39,626 41,644 254,197 199,532
C 370/48 EN Official Journal of the European Communities 27.12.2001

PRE-ACCESSION STRATEGY FOR THE MEDITERRANEAN COUNTRIES

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
2000 Totals 31.12.2000

2000 7,700 0,000 0,000 7,700


Total 7,700 0,000 0,000 7,700

COMMON FOREIGN AND SECURITY POLICY (Title B8-0)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
1996 1997 1998 1999 2000 Total payments 31.12.2000

1996 9,350 3,728 3,199 0,200 0,000 0,000 7,126 2,224


1997 5,867 1,521 2,032 0,817 0,144 4,514 1,353
1998 13,823 6,619 0,988 0,567 8,175 5,648
1999 27,394 23,491 3,016 26,507 0,887
2000 41,648 19,477 19,477 22,171
Total 98,082 3,728 4,720 8,851 25,296 23,204 65,799 32,283

GUARANTEES AND RESERVES (Chapter B0-23 and B0-24)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
2000 Totals 31.12.2000

2000 186,291 186,291 186,291 0,000


Total 186,291 186,291 186,291 0,000

AGRICULTURE (Chapter B7-01)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
2000 Totals 31.12.2000

2000 528,900 0,000 0,000 528,900


Total 528,900 0,000 0,000 528,900

ISPA (Chapter B7-02)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
2000 Totals 31.12.2000

2000 1 016,287 2,542 2,542 1 013,745


Total 1 016,287 2,542 2,542 1 013,745
27.12.2001 EN Official Journal of the European Communities C 370/49

PHARE PRE-ACCESSION INSTRUMENT (Chapter B7-03)

(EUR million)

Payments Amount still to


Initial commit-
be paid at
ments
r 1996 1996 1997 1998 1999 2000 Total payments 31.12.2000

r 1996 3 177,657 1 284,557 513,871 503,217 460,295 269,679 47,267 3 078,885 98,771
1996 882,497 15,490 101,072 235,735 270,430 169,003 791,730 90,767
1997 936,447 38,154 166,327 274,039 341,609 820,129 116,318
1998 1 048,088 11,000 233,256 266,537 510,792 537,296
1999 1 353,536 29,515 289,948 319,463 1 034,073
2000 1 567,514 86,509 86,509 1 481,004
Total 8 965,739 1 284,557 529,360 642,444 873,356 1 076,919 1 200,872 5 607,509 3 358,230
C 370/50 EN Official Journal of the European Communities 27.12.2001

CHAPTER 2

CONSOLIDATED BALANCE SHEET OF THE EUROPEAN COMMUNITIES AT 31 DECEMBER 2000

(Unless otherwise stated, amounts are shown in EUR)

ASSETS

(EUR)

31.12.2000 31.12.1999

I. INITIAL COSTS 0,00 0,00

II. INTANGIBLE FIXED ASSETS 3 319 803,29 6 517 892,73

III. TANGIBLE FIXED ASSETS 3 261 254 218,12 3 019 119 517,68

A. Land and buildings 1 320 843 388,85 1 399 669 750,21

B. Plant, machinery and tools 34 249 471,39 94 655 391,60

C. Furniture and vehicles 57 969 161,25 176 876 698,63

D. Computer hardware 67 918 698,33 132 946 870,88

E. Leasing, financing and similar rights 1 390 932 638,73 851 569 942,33

F. Other tangible assets 6 127 185,42 4 526 402,42

G. Fixed assets under construction and prepayments in


respect of tangible fixed assets 383 213 674,15 358 874 461,61

IV. INVESTMENTS 1 856 483 517,61 1 777 820 170,33

A. Investments in related organisations 277 500 000,00 277 500 000,00

1. Participations 277 500 000,00 277 500 000,00

2. Receivables 0,00 0,00

B. Other fixed financial assets 1 578 983 517,61 1 500 320 170,33

1. Participations 22 879 266,68 27 622 551,42

2. Receivables 0,00 0,00

3. Guarantees and advances granted 1 437 110 538,51 1 318 894 990,73

4. Other 118 993 712,42 153 802 628,18

V. LONG-TERM ASSETS 2 236 322 170,79 2 557 209 489,14

A. Loans granted from the budget 664 389 451,97 847 428 147,06

B. Loans granted from borrowed funds 1 413 915 807,28 1 547 598 032,03

C. Other long-term assets 158 016 911,54 162 183 310,05

VI. STOCKS 82 368 240,13 151 863 752,23

A. Office supplies and other consumables 8 708 894,80 7 289 176,78

B. Scientific equipment 69 433 187,65 139 709 063,66

C. Publications Office stocks 4 226 157,68 4 865 511,79


27.12.2001 EN Official Journal of the European Communities C 370/51

(EUR)

31.12.2000 31.12.1999

VII. SHORT-TERM ASSETS 4 050 765 994,66 5 256 704 957,33

A. Long-term receivables due in less than one year 511 179 140,98 2 735 684 644,02

1. Loans granted from the budget 238 191 226,28 31 893 868,75

2. Loans granted from borrowed funds 253 278 229,70 2 684 384 578,27

3. Other assets with a term of more than one year 19 709 685,00 19 406 197,00

B. Current assets 3 530 014 033,16 2 509 888 441,97

1. Advances paid to Member States 0,00 0,00

2. Advances owed by Member States 1 306 847 907,80 323 119 679,66

a. EAGGF 414 949 211,04 138 217 990,73

b. VAT paid and recoverable from Member


States 22 278 329,86 21 687 555,54

c. Other receivables 869 620 366,90 163 214 133,39

3. Amounts owed by Community institutions and


bodies 5 733 579,78 24 292 315,89

4. Sundry debtors 2 217 432 545,58 2 162 476 446,42

C. Sundry receivables 9 572 820,52 11 131 871,34

1. Amounts owed by staff 9 378 524,73 11 048 315,71

2. Other 194 295,79 83 555,63

VIII. CASH INVESTMENTS 28 372 890,52 40 454 375,92

IX. DISPOSABLE ASSETS 17 312 576 774,01 11 254 861 205,20

X. TRANSITIONAL ACCOUNTS 83 729 930,21 251 026 662,54

Total 28 915 193 539,34 24 315 578 023,10


C 370/52 EN Official Journal of the European Communities 27.12.2001

LIABILITIES

(EUR)

31.12.2000 31.12.1999

I. OWN CAPITAL 17 867 727 577,82 9 039 080 663,72

A. Economic outturn 11 981 957 854,41 9 027 606 129,66

1. Budget outturn 11 612 731 945,86 3 209 100 914,26

2. Result of adjustments 369 225 908,55 5 818 505 215,40

B. Economic outturn carried over from previous years 5 819 228 525,55 0,00

C. Reserves 66 541 197,86 11 474 534,06

1. Revaluation reserve 65 869 625,09 0,00

2. Reserve for borrowing and lending activities 671 572,77 11 474 534,06

II. PROVISIONS FOR RISKS AND LIABILITIES 1 497 353 116,63 1 206 681 575,52

A. Provisions for major repairs and maintenance 0,00 0,00

B. Other provisions for risks and liabilities 1 497 353 116,63 1 206 681 575,52

III. LONG-TERM LIABILITIES 2 886 469 565,04 2 811 331 841,58

A. Financial liabilities 1 312 426 534,21 1 511 351 250,95

B. Other long-term debts 1 574 043 030,83 1 299 980 590,63

IV. SHORT-TERM LIABILITIES 5 968 181 979,75 10 736 834 742,31

A. Long-term debts falling due within the year 465 557 765,65 2 786 268 231,01

B. Other short-term financial liabilities 2 760 004 139,49 2 793 974 795,85

C. Current liabilities 2 729 950 243,83 5 142 261 929,15

1. Member States and EFTA countries 17 657 688,87 11 524 422,50

2. Community institutions and bodies 27 028 016,02 26 469 527,26

3. Appropriations to be carried over 2 609 312 949,30 5 019 165 412,94

4. Sundry creditors 75 951 589,64 85 102 566,45

D. Other liabilities 12 669 830,78 14 329 786,30

V. TRANSITIONAL ACCOUNTS 695 461 300,10 521 649 199,97

Total 28 915 193 539,34 24 315 578 023,10


27.12.2001 EN Official Journal of the European Communities C 370/53

CHAPTER III

ACCOUNTING PRINCIPLES

1. According to international standards (1), the aims of a financial statement must be to describe the
nature and range of an institution's activities, explain how it is financed and supply definitive
information on its operations.

These are certainly the objectives of the consolidated revenue and expenditure account and balance
sheet produced annually by the European Commission. The manner in which financial operations
were conducted in the course of the financial year are described in Volume I, Part 2 (Analysis of
financial management).

If they are to present a true and fair picture, financial statements must not only supply relevant
information, but do so in a clear and comprehensible manner which allows comparisons between
financial years. It is with these goals in mind that the present document has been drawn up.

2. The accounting system of the European institutions comprises general accounts and budget
accounts. These accounts are kept by calendar year in EUR.

2.1. The budget accounts provide a detailed record of budget execution and are used to draw up:

— the revenue and expenditure account referred to in Title VI of the Financial Regulation;

— the figures on the implementation of the budget referred to in Article 34 of the Financial
Regulation.

The budget accounts are based on the modified cash accounting principle (2).

2.2. Using the ‘double-entry method’ the general accounts show all expenditure and revenue over the
financial year and are designed to establish the financial position of the institutions in the form of a
balance sheet of assets and liabilities at 31 December the previous year.

The general accounts are based on the following principles:

— the going concern principle;

— the principle of materiality and aggregation of data;

— the principle of consistent accounting methods;

— the principle of substance over form;

— the principle of no-netting between assets and liabilities;

— the principle that the opening balance sheet must not be altered.

As long as the accounts are not drawn up on an accrual basis, the principle of prudence is applied
in part. However, in line with practice in the Member States, the financial statements take account
of certain elements of the principle of prudence such as value adjustments for entitlements,
depreciation and the entry of carryovers in the accounts as charges and debts for the financial year.

(1) IFAC. International Federation of Accountants.


(2) This differs from cash-based implementation because of elements such as carryovers.
C 370/54 EN Official Journal of the European Communities 27.12.2001

CHART OF ACCOUNTS

The chart of accounts maintains a distinction between the charges and income accounts and the
balance sheet (1).
(a) the charges and income accounts, subdivided as follows:
— the budgetary charges and income accounts, providing an overall view of budget
implementation, and accounts showing exchange-rate differences; these accounts will serve
to determine the year's outturn;
— the non-budgetary charges and income accounts which supplement the budgetary accounts
and give the year's economic outturn.

(b) the balance-sheet accounts, which can be used to establish the Communities' financial
position.

In order to give a more accurate picture of assets and liabilities, the financial situation and the
result, the financial statements for 2000 are the first to present the ‘economic outturn for the
financial year’.

To achieve this, it proved necessary to make a series of year-end adjustments to take account of
elements which do not form part of cash-based accounting.

As a result of these adjustments, the annual accounts can be presented in accordance with the
principle of modified accrual accounting based on a modified cash budget account (2).

The economic outturn for the financial year consists of two elements: the budget outturn and the
result of the adjustments.

(1) Article 70 of the Financial Regulation.


(2) Some elements of full accrual accounting are missing.
27.12.2001 EN Official Journal of the European Communities C 370/55

ACCOUNTING RULES AND METHODS

1. The accounts are kept in accordance with the Financial Regulation of 21 December 1977, as last
amended by Council Regulation No 2673/1999 of 13 December 1999 and supplemented by a
Regulation laying down certain implementing rules.

In 2000 the Commission adopted Regulation (EC) No 2909/2000 of 29 December 2000 on the
management in the accounts of the non-financial fixed assets of the European institutions. A
manual on accounting and consolidation has also been approved by the Accounting Officers of
all the institutions, in order to harmonise rules and methods.

The accounts for 2000 have been drawn up in accordance with these two new provisions.

2. Consistency of accounting methods

The changes to the accounting methods made every year to improve the presentation of the
financial statements are duly explained in the annex to the financial statements.

As regards the changes incorporated in the statements for 2000, the figures for 1999 have been
left unchanged.

3. Conversion into euros

3.1. Accounts are kept in euros.

3.2. The euro conversion rates used to prepare the balance sheet were the rates applying on 29
December 2000 (1), except for the following:

— tangible and intangible assets, which retain their value in euros at the accounting rate that
applied when they were purchased;

— appropriations carried over, some of which are to cover commitments in national currencies
converted into euros at the monthly accounting rates for December; the total amount in
euros of appropriations carried over cannot be subsequently revalued;

— advances paid under the Guarantee Section of the European Agricultural Guidance and
Guarantee Fund, which are converted at the exchange rates applying on the 10th day of the
month following the month in which they are granted;

— the transitional accounts which retain their value in euros at the accounting rate that applied
at the time of the accounting operation.

3.3. Monetary items other than those listed above are revalued at the closing euro rate on the date the
accounts are closed. The revalued figure is treated as follows:

— cash assets: the contra-entry for the positive and negative exchange differences relating to
cash assets is recorded in the profit and loss accounts;

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

4. Revenue

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

(1) The European Central Bank was closed on 30 and 31 December 2000.
C 370/56 EN Official Journal of the European Communities 27.12.2001

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

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

5. Expenditure

5.1. For the purposes of calculating the balance for the year, expenditure covers payments made
against the year's appropriations for payments plus any of the year's appropriations that are
carried over to the following year.

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

In the case of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund,
the payments are those effected by the Member States between 16 October 1999 and 15 October
2000, provided that the accounting officer was notified of the commitment and authorisation by
31 January 2001.

6. Economic outturn for the year

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

6.1. Budget outturn

The budget outturn for the year consists of two components (the result of the European Union
and the result of the involvement of the EFTA countries belonging to the EEA). It represents the
difference between:

— total revenue received for that year;

— total payments made against that year's appropriations plus the total amount of that year's
appropriations carried over to the following year (1).

The following are added to or deducted from the resulting figure:

— the net balance of lapsing carryovers from previous years and any payments which, because
of fluctuations in the euro rate, exceed non-differentiated appropriations carried over from the
previous year;

— the balance of exchange-rate gains and losses recorded during the year.

The budget outturn is repaid to the Member States the following year.

6.2. Result of adjustments

In the course of the year, accounting is based on the cash principle. In order to give a more
accurate picture of assets and liabilities, the financial situation and the result, a number of
adjustments are necessary.

As a result of these adjustments, the annual accounts can be presented in accordance with the
principle of modified accrual accounting based on a modified cash budget accounting.

(1) In the case of the EFTA-EEA countries, the volume of appropriations carried over from year n to year n+1 is known
after the accounts have been closed. as a result the calculation of the balance includes carryovers of appropriation
from year n-1 to year n.
27.12.2001 EN Official Journal of the European Communities C 370/57

7. Rules on valuation
Except where indicated in the explanatory notes to the balance sheet, the various headings are
valued as follows:

7.1. Tangible and intangible fixed assets are valued at their historic value converted into euros at the rate
applying when they were purchased. Except for land, these fixed assets must also be subject to
depreciation for each full year, according to the linear method (Title IV, Chapter 4 of Regulation
(EC) No 2909/2000 of 29 December 2000 on the management in the accounts of the
non-financial fixed assets of the European institutions).

7.2. Stocks are valued at the price of the last supplies received. Amounts in foreign currencies are
converted into euros.

7.3. Financial assets are valued at their purchase price. If denominated in foreign currency, they are
converted at the euro rate applying at the close of the year. In line with the principle of
prudence, an adjustment must be made where there is a probable loss.

7.4. Entitlements are entered in the accounts at their face value, converted at the euro rate applying at
the end of the year, with the exception of entitlements denominated at a fixed rate. Positive
conversion differences are recorded in a transitional account, negative differences are entered in
the profit and loss account.

Entitlements are entered at the estimated amount of cash that will be realised. A value reduction
is thus applied for amounts considered irrecoverable, with account being taken of risks and legal
developments.

7.5. Cash investments and disposable assets are valued at their face value converted into euros at the rate
applying at the end of the year. For the sake of prudence, an adjustment must be made where
there is a probable loss.

7.6. Debts are valued at their face value in euros at the rate applying at the end of the year if they are
denominated in a foreign currency.

8. Payments of advances and payments on account

Payments on account for operational expenditure are included in the year's expenditure and do
not appear as consolidated assets.

Advances to public or private intermediaries which had not been received by the final beneficiary
at 31 December 2000 and which are included in the year's budget expenditure are entered on the
assets side of the balance sheet as short-term assets.

9. EFTA involvement in the 2000 general budget

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

10. Consolidation

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

The method used is that of full consolidation.


C 370/58 EN Official Journal of the European Communities 27.12.2001

ANNEX 1

EXPLANATORY NOTES TO THE REVENUE AND EXPENDITURE ACCOUNT

GENERAL BUDGET AND TYPES OF APPROPRIATION

The general budget, the main instrument of the Communities' financial policy, is the instrument which
provides for and authorises the Communities' revenue and expenditure every year.

The budgetary procedure is set out in Article 272 of the EC Treaty which stipulates the sequence of stages
and the time-limits which must be respected by the two arms of the budgetary authority: the Council and
Parliament.

Every year, the Commission estimates all the European institutions' revenue and expenditure for the
coming year and draws up a preliminary draft budget which it sends to the budgetary authority.

On the basis of this preliminary draft budget, the Council draws up a draft budget which is then the
subject of negotiations between the two arms of the budgetary authority.

The President of Parliament declares that the budget has been finally adopted making the budget
enforceable. The task of executing the budget is mainly the responsibility of the Commission.

1. BUDGETARY PRINCIPLES

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

— unity: all Community expenditure and revenue must be incorporated in a single budget
document;

— universality: this principle comprises two rules:

— the rule of non-assignment, meaning that budget revenue must not be earmarked for
specific items of expenditure (total revenue must cover total expenditure);

— the gross budget rule, meaning that revenue and expenditure are entered in full in the
budget without any adjustment against each other;

annuality: the appropriations entered are authorised for a single year and must therefore be
used during that year;

equilibrium: the revenue and expenditure shown in the budget shall be in balance (estimated
revenue must equal payment appropriations);

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

2. BUDGET STRUCTURE

The budget consists of:

(a) a general statement of revenue;

(b) separate sections divided into the statements of revenue and expenditure of each institution:
Section I: Parliament; Section II: Council; Section III: Commission; Section IV: Court of Justice;
Section V: Court of Auditors; Section VI: Economic and Social Committee; Section VII:
Committee of the Regions; Section VIII: Ombudsman.

Each institution's items of revenue and expenditure are classified according to their type or the use
to which they are assigned under titles, chapters, articles and items.
27.12.2001 EN Official Journal of the European Communities C 370/59

3. TYPES OF BUDGET APPROPRIATION

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

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


and differentiated appropriations.

Non-differentiated appropriations are used to finance operations of an annual nature (which


comply with the principle of annuality). Differentiated appropriations were introduced in order to
reconcile the principle of annuality with the need to manage multiannual operations. They cover
the total cost, during the current year, of legal obligations entered into for operations extending
over more than one financial year.

(a) Non-differentiated appropriations cover:

— all administrative expenditure (Part A of the Commission Section and the sections of all the
other institutions),

— EAGGF Guarantee appropriations of an annual nature,

— certain technical appropriations (in particular: repayments, borrowing and lending


guarantees, etc.).

In the case of non-differentiated appropriations, the amount of commitment appropriations is


the same as that of payment appropriations.

(b) Differentiated appropriations are intended to cover multiannual operations. The


appropriations in Part B of the Commission Section (not including EAGGF) come into this
category.

These differentiated appropriations break down into commitment appropriations and payment
appropriations:

— commitment appropriations: cover the total cost of the legal obligations entered into for the
current financial year for operations extending over a number of years (1).

— payment appropriations: cover expenditure arising from commitments entered into in the
current financial year and/or earlier financial years (2).

4. BUDGET IMPLEMENTATION

Article 22(1) of the Financial Regulation states: ‘The Commission shall implement the budget on its
own responsibility in accordance with this Financial Regulation and within the limits of the
appropriations allotted’.

Article 22(2) states that the Commission shall confer on the institutions the requisite powers for
the implementation of the sections of the budget relating to them.

4.1. Execution of revenue

The budget takes over the forecasts of revenue subject to any changes resulting from the adoption
of supplementary and amending budgets which adjust the forecasts in the initial budget in line
with the reductions or increases in own resources noted during implementation. The budget
revenue covers appropriations for payment.

The execution of revenue covers established entitlements, revenue actually collected against these
established entitlements and the balance to be recovered.

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


(2) Appropriations for payment = payment appropriations + non-differentiated appropriations.
C 370/60 EN Official Journal of the European Communities 27.12.2001

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

4.2. Execution of expenditure


As with revenue, expenditure is forecast in the initial budget.

The execution of expenditure shows how appropriations for commitments (1) and appropriations
for payments (2) are changed, used, carried over and lapse during the year.

4.2.1. Composition of appropriations available

— Appropriations entered in the budget: initial budget + supplementary and amending budget +
transfers;
— Additional appropriations: supplementary revenue (contributions by third parties) + commitment
appropriations made available again as a result of decommitments + appropriations made
available again as a result of repayments of amounts paid on account;
— Commitment and payment appropriations carried over from the previous financial year: as a rule,
appropriations must be used by the end of the year under the principle of annuality. Amounts
not used therefore lapse unless they are carried over on the basis of strict criteria (3).

4.2.2. Utilisation of appropriations

— Appropriations for commitment: the final appropriations are available during the financial year for
entering into commitments.
— Appropriations for payment: the final appropriations are available during the financial year for
making payments.

4.2.3. Carryovers to the following year


— Appropriations for commitments: appropriations which are not committed may be carried over
automatically or with the authorisation of the budgetary authority (non-automatically).

Carryovers of differentiated appropriations must be authorised by the Commission; the


budgetary authority must also be notified.
— Appropriations for payments:
— non-differentiated appropriations: carryover is generally automatic if it is to cover
outstanding commitments; otherwise the budgetary authority has to give prior
authorisation;
— differentiated appropriations: unused payment appropriations usually lapse; however, the
Commission may decide to carry them over if the payment appropriations for the
following year are not sufficient to meet previous commitments or commitments made
against commitment appropriations which have themselves been carried over.

4.2.4. Cancellation of appropriations

Any appropriations for commitment and for payment not used and not carried over are cancelled
at the end of the year.

5. OUTSTANDING COMMITMENTS

With the introduction of differentiated appropriations, a gap developed between commitments


entered into and payments made: this gap, corresponding to outstanding commitments, represents
the time-lag between when the commitments are entered into and when the corresponding
payments are made.

(1) Commitment appropriations + non-differentiated appropriations.


(2) Payment appropriations + non-differentiated appropriations.
(3) Article 7 of the Financial Regulation.
27.12.2001 EN Official Journal of the European Communities C 370/61

FINANCIAL PERSPECTIVE

The 2000 financial year was the first covered by the new financial perspective laid down in the
Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure. This
agreement was concluded on 6 May 1999 between the European Parliament, the Council and the
Commission, on the basis of the conclusions of the Berlin European Council of 24 and 25 March 1999.

The financial perspective complies with the constraints of budgetary discipline and the sound
management of expenditure. It gives the European Union sufficient resources to carry out its political
priorities and respond effectively to the process of enlargement.

The perspective is drawn up for a seven-year period (2000-2006) and is based on the working
assumption that new Member States will join from 2002 onwards.

The financial perspective for 2000-2006 breaks down as follows (1999 prices):

(EUR million 1999 prices)

2000 2001 2002 2003 2004 2005 2006

COMMITMENT APPROPRIATIONS EU-15 91 995 93 385 93 805 93 005 91 465 90 795 90 260

1. Agriculture 40 920 42 800 43 900 43 770 42 760 41 930 41 660

2. Structural operations 32 045 31 455 30 865 30 285 29 595 29 595 29 170

3. Internal policies 5 900 5 950 6 000 6 050 6 100 6 150 6 200

4. External action 4 550 4 560 4 570 4 580 4 590 4 600 4 610

5. Administration 4 560 4 600 4 700 4 800 4 900 5 000 5 100

6. Reserves 900 900 650 400 400 400 400

7. Pre-accession aid 3 120 3 120 3 120 3 120 3 120 3 120 3 120

Total payment appropriations: EU-15 89 590 91 070 94 130 94 740 91 720 89 910 89 310

Available for accession


(payment appropriations) 4 140 6 710 8 890 11 440 14 220

COMMITMENT APPROPRIATIONS: EU-21 91 995 93 385 100 255 102 035 103 075 104 995 107 040

1. Agriculture 40 920 42 800 43 900 43 770 42 760 41 930 41 660

2. Structural operations 32 045 31 455 30 865 30 285 29 595 29 595 29 170

3. Internal policies 5 900 5 950 6 000 6 050 6 100 6 150 6 200

4. External action 4 550 4 560 4 570 4 580 4 590 4 600 4 610

5. Administration 4 560 4 600 4 700 4 800 4 900 5 000 5 100

6. Reserves 900 900 650 400 400 400 400

7. Pre-accession aid 3 120 3 120 3 120 3 120 3 120 3 120 3 120

8. Enlargement 6 450 9 030 11 610 14 200 16 780

Total payment appropriations: EU-21 89 590 91 070 98 270 101 450 100 610 101 350 103 530
C 370/62 EN Official Journal of the European Communities 27.12.2001

STRUCTURAL FUNDS: NEW PROGRAMMING PERIOD 2000-2006

The Community's Structural Funds consist of the ERDF, the ESF, the EAGGF Guidance Section and the
FIFG (1). The Structural Funds come under heading 2 ‘Structural operations’ of the financial perspective,
which also covers the Cohesion Fund. In the budget the Structural Funds are grouped together under Title
B2-1.

The commitment appropriations for the Structural Funds in the financial perspective for the period
2000—2006 come to 195 010 million EUR at 1999 prices for EU 15 (EUR 210 973 million at current
prices).

This programming period is based on the new Structural Funds Regulation, the main elements of which
are as follows:

1. STRUCTURAL FUND OBJECTIVES

The Structural Funds are the main instrument for attaining increased economic and social cohesion
in the Community. With the appropriations from the Structural Funds, the Union supports three
specific objectives:

Objective 1: Development and structural adjustment of regions whose development is lagging


behind

Objective 2: Economic and social conversion of areas in structural difficulty

Objective 3: Adaptation and modernisation of policies and systems for education, training and
employment.

There is a special scheme covering restructuring in the fisheries sector outside Objective 1 regions.
Rural development projects are implemented across the Community, financed by either the
Structural Funds or the common agricultural policy.

The Community initiatives cover the following fields:

(a) Interreg: cross-border, transnational and interregional cooperation intended to encourage the
harmonious, balanced and sustainable development of the whole of the Community area.

(b) Urban: economic and social regeneration of cities and of urban neighbourhoods in crisis with a
view to promoting a sustainable urban development.

(c) Leader: rural development.

(d) Equal: transnational cooperation to promote new means of combating all forms of
discrimination and inequalities in connection with the labour market.

2. FINANCIAL PERSPECTIVE; PROGRAMMING

The financial perspective for 2000-2006 sets out the overall and annual totals for all the Structural
Funds. It was drawn up at constant 1999 prices and is thus adjusted every year by an index of 2 %
(with a technical revision, if necessary, in 2003 for 2004-2006 in line with Community inflation).

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

(1) ERDF: European Regional Development Fund.


ESF: European Social Fund.
EAGGF: European Agricultural Guidance and Guarantee Fund.
FIFG: Financial Instrument for Fisheries Guidance.
27.12.2001 EN Official Journal of the European Communities C 370/63

3. COMMITMENT AND PAYMENT PROCEDURES

3.1. Commitment procedure

The budget commitments, made in annual tranches, are based on the initial or revised financial
plans in the programming documents. The first annual tranche is committed when the
Commission approves the decision relating to the operation.

The Commission then commits the annual tranches by 30 April of each year and automatically
decommits any commitments not used within two years.

3.2. Payment procedure

The Commission makes a payment on account amounting to 7 % of the total contribution from
the Structural Funds once the programme is adopted. This payment may be subdivided over two
budget years. The payment on account will have to be reimbursed if no expenditure is declared
within 18 months. The Commission then makes interim payments to reimburse actual expenditure
certified by the Member State. The balance of 5 % is paid on the closure of the programme once
all the documents required are submitted and approved by the Commission.

Payments are posted to the earliest open commitment.


C 370/64 EN Official Journal of the European Communities 27.12.2001

COMMENTS ON THE 2000 REVENUE AND EXPENDITURE ACCOUNT

1. Advances, payments on account and final payments The advances granted to intermediaries but not yet distributed
to the final beneficiaries break down as follows:

(EUR million)
Since 1994 a report on the breakdown of differentiated
payment appropriations by type has been produced in Advances not
response to an initial request by the Court of Auditors for the distributed at
31.12.2000
system of accounts to distinguish payments on account from
payments which are final or to settle a ‘balance’.
B2-1 Structural Funds 0,546
B3-1 Education, vocational training and youth 94,957
Experience has shown this field to be far more complex than B3-2 Culture and audiovisual media 32,368
originally thought. This applies both to concepts and the
B3-3 Information and communication 0,088
definition of the information required and to the possibility of
uniform implementation in the various areas concerned. The B5-3 Internal market 25,302
Court has commented on these aspects.
B5-5 Labour market and technological innovation 87,124
B7-0 Pre-accession strategy 333,047
To sum up, for 2000, rather than presenting information of B7-2 Humanitarian and food aid 5,225
limited value, the Commission has preferred not to publish
B7-3 Cooperation with developing countries in
it (1), but to direct its efforts towards a new type of approach,
Asia, Latin America and southern Africa,
redefinition of the information required and analysis of the including South Africa 0,878
possibilities of actual implementation. This approach includes
clarifying concepts as regards types of payment as part of the B7-5 Cooperation with countries of central and
recasting of the Financial Regulation. eastern Europe, the Balkans, the new
independent states and Mongolia 124,096
B7-6 Other cooperation measures 39,271
For the Structural Funds, the Commission presents the
amounts paid on account under the new programming period Total 742,902
in 2000:

(EUR million)
2. Appropriations relating to contributions by third
Structural funds Advances granted in 2000
parties
Objective 1 (B2-10) 4 354,8
Appropriations carried over from the previous financial year in
Objective 2 (B2-11) 48,4 respect of contributions by third parties, which by definition
never lapse, are included with the additional appropriations for
Objective 3 (B2-12) 1 433,5 the financial year. This explains the difference between
carryovers from the previous year in the 2000 revenue and
Other structural operations (B2-13) 59,8 expenditure account and those carried over to the following
Total 5 896,6 year in the 1999 revenue and expenditure account.

(1) With the exception of the Structural Funds.


27.12.2001 EN Official Journal of the European Communities C 370/65

ANNEX 2

EXPLANATORY NOTES TO THE BALANCE SHEET

COMMENTS ON THE BALANCE SHEET AT 31 DECEMBER 2000

1. This balance sheet takes account of the rules laid down in Commission Regulation (EC) No
2909/2000 of 29 December 2000 on the accounting management of the European Communities'
non-financial fixed assets.

The costs of purchasing tangible and intangible fixed assets are included in budget expenditure for the
year of purchase. They continue to appear in the balance sheet until they are no longer the property
of the Commission. The contra-entry for this balance-sheet entry increases the result of the
adjustments in order to neutralise the budget liabilities and present the annual accounts in accordance
with the principles of ‘modified accrual accounting’.

Assets in the form of finance leases are an exception to this rule. As the cost of the asset is not
charged to the budget until the rent is paid, the contra-entry to the acquisition value on the assets side
is not shown in the result, but with financial debts. The periodic payments are then credited in the
result of the adjustments by reducing the debt.

2. Tangible and intangible fixed assets include all property with a purchase value of at least EUR 420, in
accordance with Article 130 of Commission Regulation (EEC) No 3418/93 laying down detailed rules
for implementing the Financial Regulation, as amended by the Commission decision of 16 November
2000 updating the amounts specified in the Regulation.

3. Under Title IV, Chapter 4 of the Commission Regulation on the accounting management of the
European Communities' non-financial fixed assets (1), all assets entered on the balance sheet, with the
exception of land, fixed assets in the course of construction, advances and payments on account as
defined in Article 14 of the Regulation and works of art referred to in Article 19, are depreciated.
Depreciation is calculated for each full year (not pro rata temporis), using the linear method. The
annual depreciation rates applicable are given in the annex to the Regulation.

Where a fixed asset has undergone improvements or is revalued, depreciation of the improved asset
shall continue over its residual life having due regard to the new value. When buildings which have
been fully depreciated are revalued or undergo improvements, the period for depreciation is fixed at
10 years.

For 2000, all the institutions have entered depreciation in the accounts, including the Court of Justice,
Parliament, the Council, the Economic and Social Committee and the Committee of Regions for the
first time.

Depreciation by the Court of Justice (2) will be revised in the course of 2001 depending on the final
introduction of the computerised inventory system.

4. Although more complete and more reliable than last year, the entry in the accounts of tangible and
intangible fixed assets and stocks in the delegations still has its shortcomings.

5. The financial statements comply with the provisions of the consolidation manual of the European
Communities, the purpose of which is to establish a uniform set of accounting rules and a standard
reporting package, in order to facilitate the reporting and consolidation process.

(1) Regulation (EC) No 2909/2000 of 29 December 2000.


(2) Which could not be included in this institution's balance sheet.
C 370/66 EN Official Journal of the European Communities 27.12.2001

ASSETS

II. INTANGIBLE FIXED ASSETS

Intangible fixed assets are identifiable non-monetary assets without physical substance. To be entered on
the assets side of the balance sheet, they must be controlled by the institution and generate future
economic benefits.

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

Intangible fixed assets kept in the offices and on the various sites of the JRC could not be entered on the
assets side of the balance sheet.
(EUR)

Computer software

A. ACQUISITION VALUE

Previous year-end 11 284 239,90

Adjustments ¯ 1 531 085,76

Changes during the year:

— Acquisitions before 2000 953 279,00

— Acquisitions during the year 1 501 438,70

— Disposals and withdrawals ¯ 430 132,66

— Transfers between headings 528 684,50

Year-end 12 306 423,68

B. DEPRECIATION AND REDUCTION IN VALUE

Previous year-end 4 766 347,17

Adjustments 277 463,26

Changes during the year:

— Decided 3 964 631,39

— Cancelled following disposals and withdrawals ¯ 159 180,80

— Transfers between headings 137 359,37

Year-end 8 986 620,39

NET BOOK VALUE YEAR-END (A—B) 3 319 803,29

Total depreciation of intangible fixed assets depreciated for the first time in 2000 comes to EUR
1 996 611,04.

All the assets entered in the balance sheet have been depreciated (1).

(1) In 1999 depreciation was calculated on 69 % of the total value of assets.


27.12.2001 EN Official Journal of the European Communities C 370/67

III. TANGIBLE FIXED ASSETS The criterion for the classification of property covered by
leases as fixed assets differs from the criterion used last year
and is based on the extent to which the risks and rewards
A. Land and buildings incident to ownership of the leased asset lie with the lessor or
the lessee and depends on the substance of the transaction
rather than the form of the contract (3).
Joint Research Centre (1)
Assets covered by a finance lease which does not transfer
In the absence of historical data on the costs of acquisition and substantially the risks and rewards incident to their ownership
the costs of annual improvements before 1998, the value of to the lessee and assets covered by a lease of over five years
the land and buildings of the JRC at Ispra is based on an are entered in the annex to the financial statements in the
evaluation conducted by an outside firm at 31 December chapter for off-balance sheet commitments.
1997. The changes which occurred during the period
1998-2000 could be calculated. In March 1994 Parliament signed a long-term leasing contract
with a purchase option for a complex in Strasbourg (the
Louise Weiss building). As the risks and rewards incident to
The method of depreciation was as follows:
ownership of the property are transferred substantially to the
lessee, this building is entered on the assets side of the balance
1. For buildings which had been depreciated in full at 1 sheet of the European Communities.
January 1998, a new depreciation plan was fixed;
The asset was evaluated on the date on which the lease entered
into force at the discounted value of the minimum lease
2. For buildings which had not been depreciated in full at 1 payments due. As Parliament had not decided on the final
January 1998, depreciation was calculated over their investment cost by the time the balance sheet was drawn up,
residual life having due regard to the revalued value at 1 the discounted value entered is based on the provisional
January 1998. investment cost at 15 November 2000 by using the
contractual interest rate updated by a discount rate based on
The evaluation conducted by the outside firm at 31 December Euribor for each of the periods. The discounted value at 31
2000 was used for the land and buildings of the JRC at Geel December 2000 before depreciation comes to EUR 395
and the extra value determined was not depreciated. million for the building and EUR 80 million for the
equipment.

Delegations On 15 November 1994 the Court of Justice signed a lease


contract with the Luxembourg Government for three annexes
Land and buildings at delegation sites outside the EU have of the Palais building. The Court will rent the buildings for the
been revised along with the corresponding depreciation (2). whole term of the agreement and will be able to exercise the
purchase option once the selling price has been paid in full; at
the latest this will be on 31 December 2015. The selling price
European Parliament is determined by an independent expert.

Up to 31 December 1999 the buildings of these two


In May 1998 Parliament invoked its purchase option in respect
institutions were covered by a note in the annex to the
of a complex in Brussels for which the final investment cost
financial statements and the outstanding charges have been
(not including land) comes to EUR 1 097 million. In two
entered under non balance-sheet commitments. In accordance
memoranda of understanding with Parliament, the Kingdom of
with Regulation (EC) No 2909/2000 of 29 December 2000,
Belgium made a contribution to the purchase of the land and
these buildings have been entered on the assets side of the
the development costs. One clause in the memorandum
balance sheet for the first year.
stipulates that, if Parliament moves to other premises, the land
will be returned to the Belgian State for BEF 1 or for its
market value. An adjustment has therefore been made for the G. Fixed assets under construction and advances in
value of the land, which is now entered in the balance sheet at respect of tangible fixed assets
BEF 1.
Although accounting rules and principles call for buildings to
be classified as such as soon as they are in service, the Council
E. Leasing, financing and similar entitlements
has preferred to keep the payments for the Justus Lipsius
building in 2000 (EUR 339.1 million) under fixed assets under
Article 4 of Regulation (EC) No 2909/2000 on the accounting construction and advances since an analysis still has to be
management of the non-financial fixed assets lays down rules undertaken to break down total investment into its various
for finance leases and similar entitlements. components (land, building, installations, machines and tools,
etc.). The depreciation for each component could not therefore
be calculated and the gross value of this building is thus
(1) The physical inventory of headings C and D for the JRC sites at entered on the assets side.
Geel, Petten, Karlsruhe and Sevilla will only be completed in the
course of 2001.
(2) In some developing countries the value of the land cannot be (3) This item is based on IAS 17 of the International Accounting
distinguished from the value of the building. Standards Committee.
C 370/68 EN Official Journal of the European Communities 27.12.2001

The Court of Auditors has entered EUR 5 million under this item for the funds placed at the disposal of
the project manager for the extension to the Court by means of a transfer to a bank account opened for
this purpose.

This item also includes an advance of EUR 26 million granted by the Economic and Social Committee for
a long-term lease with purchase option (1).

Virtually all (2) the assets entered in the balance sheet under tangible fixed assets have been
depreciated (3). The cumulative depreciation for tangible fixed assets which have been depreciated in 2000
for the first time breaks down as follows:
(EUR)

Heading Depreciation

Buildings 292 966 504,00


Plant, machinery and tools 65 399 031,72
Furniture and vehicles 71 620 120,27
Computer equipment 57 297 274,35
Leasing, financing and similar 162 506 547,72

Other tangible fixed assets 2 158,00

Total 649 791 636,06

The following rates of depreciation have been applied:

Type of asset Linear rate of depreciation

Computer software 25 %
Computer equipment 25 %
Plant, machinery and tools (telecommunications and audiovisual equipment, 25 %
measuring or laboratory apparatus, small electrical appliances and cash registers)
Other plant, machinery and tools 12,50 %
Removable shelving units, partitions, false floors, false ceilings and wiring (Other 25 %
tangible fixed assets)
Vehicle fleet 25 %
1
Movables ( ) 10 %
Immovables 4%

Land Not applicable.

(1) The furniture for kitchens and cafeterias is depreciated at 12,50 % and the furniture for nurseries at 25 %.

(1) This amount is not included in the ESC balance sheet.


(2) With the exception of plant, machinery and tools of the representations (2 380 230,40) and the extra value of
8 744 962,09 for a JRC building at Geel.
(3) Last year depreciation was calculated on the basis of 60 % of the value of the tangible fixed assets entered in the
balance sheet for 1999.
27.12.2001
(EUR)
Plant, machinery and Leasing, financing and Assets under construction
Land and buildings Furniture and vehicles Computer hardware Other tangible assets
tools similar rights and prepayments made

A. ACQUISITION VALUE
Previous year end 1 629 643 432,08 112 130 004,17 337 707 061,08 281 169 850,14 900 628 437,14 4 719 287,41 358 874 461,61
Adjustments 45 847 778,07 ¯ 6 315 276,18 5 534 228,05 11 111 009,96 151 262 931,63 1 996 873,01 7 846 968,69

EN
Changes during the year:
— Acquisitions 8 951 873,27 13 881 190,03 13 105 378,73 43 185 570,68 607 511 845,20 1 524 885,00 37 009 878,69
— Disposal, withdrawal ¯ 331 694,16 ¯ 4 378 655,71 ¯ 7 942 890,93 ¯ 21 831 420,34 0,00 0,00 0,00
— Differences resulting from change in
threshold 0,00 ¯ 441 712,40 ¯ 3 247 120,80 ¯ 628 799,14 0,00 0,00 0,00
— Transfers between headings 78 144 821,00 65 350 129,89 ¯ 85 441 883,63 ¯ 13 956 524,61 ¯ 26 012 754,00 54 766,00 ¯ 18 670 318,00
— Other adjustments 1 403 604,84 5 455 865,83 ¯ 1 762 931,36 ¯ 3 384 447,93 ¯ 490 356,00 0,00 ¯ 1 847 316,84

Official Journal of the European Communities


Year end 1 763 659 815,10 185 681 545,63 257 951 841,14 295 665 238,76 1 632 900 103,97 8 295 811,42 383 213 674,15

B. RISE IN VALUE
Previous year end 62 838 333,51 0,00 0,00 0,00 0,00 0,00 0,00
Changed during the year:
— Decided 3 031 291,58 0,00 0,00 0,00 0,00 0,00 0,00
— Cancelled 0,00 0,00 0,00 0,00 0,00 0,00 0,00
— Transfers between headings 0,00 0,00 0,00 0,00 0,00 0,00 0,00
Year end 65 869 625,09 0,00 0,00 0,00 0,00 0,00 0,00

C. DEPRECIATION AND VALUE


ADJUSTMENTS
Previous year 292 812 015,32 20 572 335,30 157 732 639,72 148 222 979,26 49 058 494,81 192 884,99
Adjustments ¯ 15 945 757,28 1 404 195,96 67 408 078,07 15 013 879,77 48 680 203,77 ¯ 192 884,99
Changes during the year:
— Decided 221 500 087,55 72 071 639,45 51 974 320,53 81 538 995,72 146 909 069,66 2 168 626,00
— Cancelled ¯ 99 508,25 ¯ 3 725 495,86 ¯ 7 050 518,87 ¯ 18 450 652,10 0,00 0,00
— Differences resulting from change in
threshold ¯ 94 731,08 ¯ 143 806,71 ¯ 216 973,87
— Transfers between headings 10 448 247,00 61 517 261,49 ¯ 70 703 411,74 1 248 132,42 ¯ 2 647 587,00 0,00
— Adjustments ¯ 29 033,00 ¯ 313 131,02 765 378,89 390 179,23 ¯ 32 716,00 0,00
Year end 508 686 051,34 151 432 074,24 199 982 679,89 227 746 540,43 241 967 465,24 2 168 626,00

C 370/69
NET BOOK VALUE (A + B - C) 1 320 843 388,85 34 249 471,39 57 969 161,25 67 918 698,33 1 390 932 638,73 6 127 185,42 383 213 674,15
C 370/70 EN Official Journal of the European Communities 27.12.2001

IV. FINANCIAL FIXED ASSETS European Investment Fund (EIF) subscription

Under the Council Decision of 6 June 1994 the European


Community, represented by the Commission, is to subscribe a
This heading covers equity investments made with a view to
total of EUR 600 million to the EIF's capital. This represents
establishing permanent links and which are seen as supporting
30 % of the EIF's capital. The Commission has paid all the
the activities of the European Communities and related
called-up capital, which amounts to 20 %.
amounts receivable, independent of the due date, origin or
form.
As with the EBRD subscription, payments outstanding on
non-called up capital (80 %), amounting to EUR 480.00
million, are included in the off-balance-sheet commitments.
It also includes permanent guarantees and advances granted
and the net assets of the Guarantee Fund. A distinction should B. Other financial fixed assets
be drawn between guarantees granted by the European
Community to third parties and the Guarantee Fund, which is B.1. Subscriptions and participations
designed to cover risks associated with loans granted to
non-member countries. This heading includes subscriptions and participations
purchased to help beneficiaries develop their business
activities.

A. Investments in related organisations ECIP programme equity

This heading covers Community participation in the provision


EBRD subscription of equity and subordinated loan capital for joint ventures set
up under the European Community Investment Partners
Programme (ECIP).

The European Bank for Reconstruction and Development was Eurotech capital, Venture consort and JOP
given initial capital of EUR 10 billion, of which 3 % was
subscribed by the Community. The proportion of this capital The purpose of the ‘Eurotech’ capital instrument is to
called up 30 % has been paid in full. encourage the private funding of transnational high-technology
projects developed by small and medium-sized undertakings
through a network of risk-capital investors. It covers payments
since 1990, in the form of advances repayable in certain
On 15 April 1996, at their annual meeting, the Bank's
circumstances when contracts run out.
governors decided to double the amount of authorised capital.
Under this decision, the Community has subscribed for 30 000
The purpose of the ‘Venture consort’ instrument is to promote
additional shares with a face value of EUR 10 000 each. This
the transnational syndication of risk-capital operators in small
operation involves paid-in shares and callable shares in the
and medium-sized undertakings. It covers contributions since
following proportions: 22,5 % of the subscribed shares
1985 for investments in small and medium-sized enterprises
represent a full number of paid-in shares and the remainder
(SMEs) engaging in innovatory projects.
will be callable shares.
The purpose of the PHARE-TACIS Joint Venture programme
(JOP) is to foster the creation and development of joint
This item covers the full amount of the Commission's ventures in the countries of central and eastern Europe and the
subscription to the EBRD's capital which has been called up new independent States.
and paid. Payments outstanding on the proportion of capital
called up EUR 51.3 million are recorded under short-term Since all three are risk capital operations, it is very difficult to
liabilities (EUR 7.4 million) and long-term liabilities (EUR 43.9 assess the real current value of the contributions. In line with
million). Payments outstanding on non-called up capital, the principle of prudence, a 100 % adjustment has been made
amounting to EUR 442.5 million, are included in the for the value of these contributions, which are therefore
off-balance-sheet commitments. entered in the balance sheet at zero.
27.12.2001 EN Official Journal of the European Communities C 370/71

(EUR)

Related organisations Non-related organisations


EUROTECH,
EBRD EIF ECIP VENTURE
CONSORT, JOP

A. ACQUISITION VALUE
Previous year-end 600 000 000 600 000 000 27 622 551 20 430 175
Changes during the year
— Acquisitions 63 562
— Disposals and withdrawals ¯ 3 535 326
— Transfers between headings ¯ 4 806 846 ¯ 25 502
Year-end 600 000 000 600 000 000 22 879 267 20 404 673
B. INCREASES IN VALUE
Previous year-end
Changes during the year
— Decided
— Acquired from third parties
— Cancelled
— Transfers between headings

Year-end 0,00 0,00 0,00

C. REDUCTIONS IN VALUE
Previous year-end 20 430 175
Changes during the year
— Decided 0
— Cancelled following disposal, withdrawal 0
— Transfers between headings ¯ 25 502
Year-end 0 0 0 20 404 673
D. AMOUNTS NOT CALLED UP
442 500 000 480 000 000
Year-end 442 500 000 480 000 000 0 0
NET BOOK VALUE YEAR-END (A + B ¯ C ¯ D) 157 500 000 120 000 000 22 879 267 0
C 370/72 EN Official Journal of the European Communities 27.12.2001

B.3. Guarantees and advances granted in the Fund, so that these amounts may be charged to the
budget.
This heading incorporates fixed assets not included under
tangible assets, such as deposits and guarantees paid, The Fund is managed by the European Investment Bank (EIB)
permanent advances for building charges, the operating funds under a mandate from the Community.
advanced to third parties and the Guarantee Fund.
The Fund is endowed by payments from the Community
Guarantee Fund budget, the proceeds from interest on investments made from
the Fund's assets, and sums recovered from defaulting debtors
Council Regulation (EC, Euratom) No 2728/94 of 31 October for whom the Fund has had to activate its guarantee.
1994 set up a Guarantee Fund for external actions to repay
the Community's creditors in the event of default by The entry in the assets side of the Commission's balance sheet
beneficiaries of loans granted or guaranteed by the represents the Fund's net assets at 31 December 2000.
Community.

Since the Fund may be called on to cover defaulting debtors at


This facility covers loans guaranteed by the Community as a any time, a provision has been created for risks and liabilities
result of a Council Decision, in particular EIB lending in line with the principle of prudence. This provision (EUR
operations outside the European Union and loans under 1 266,2 million) corresponds to the target amount for the
macro-financial assistance and Euratom financial assistance Guarantee Fund calculated on the basis of the amount
outside the European Union. outstanding at 31 December 2000 (1).

The Interinstitutional Agreement of 29 October 1993 on The rules state that ‘at the end of a year … the surplus shall be
budgetary discipline and improvement of the budgetary paid back to a special heading in the statement of revenue in
procedure provided, in accordance with the conclusions of the the general budget of the European Communities’.
Edinburgh European Council, that the general budget of the
European Communities should include a guarantee reserve to
cover loans to non-member countries. This reserve is intended The Guarantee Fund surplus to be repaid to the Community
to cover the requirements of the Guarantee Fund and, where budget during the first quarter of 2001 (EUR 165,4 million) is
necessary, activated guarantees exceeding the amount available entered as own capital.

Guarantees and advances granted, other financial fixed assets


(EUR)

Acquisition value at 31.12.1999 Changes during year Net book value at 31.12.2000
Description
(A) (B) (C) = (A) + (B)

Guarantees and advances granted

1. Guarantees 5 277 239,57 ¯ 13 517,99 5 263 721,58


2. Advances granted 485 780,00 ¯ 198 143,65 287 636,35
3. Guarantee Fund 1 313 131 971,16 118 427 209,42 1 431 559 180,58

Total guarantees and advances granted 1 318 894 990,73 118 215 547,78 1 437 110 538,51

Other financial fixed assets 153 802 628,18 ¯ 34 808 915,76 118 993 712,42

Other financial fixed assets — Total 153 802 628,18 ¯ 34 808 915,76 118 993 712,42

Total 1 472 697 618,91 83 406 632,02 1 556 104 250,93

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


27.12.2001 EN Official Journal of the European Communities C 370/73

V. LONG-TERM ASSETS As these loans are financial assets covered by borrowings, in


order to give a true and fair view of the Union's assets and
liabilities, financial position and results, all the operations are
This heading includes amounts owed to the European
now set out in the form of a balance sheet and a charges and
Communities by Member States, non-Member countries and
incomes account (2).
third parties on loans granted for more than one year, either
from borrowed funds or from budget appropriations. It also
includes amounts owed by third parties under the MEDIA The balance sheets of these financial operations have been
programme. incorporated in the Commission balance sheet by means of full
consolidation.
A. Loans granted from the budget
For the borrowing and lending operations, the yield on loans
This item principally covers risk capital loans on special terms and costs of borrowings in 2000 are as follows:
granted as part of cooperation with non-Member countries. It (EUR)
also covers loans granted under the ECIP programme to
promote the setting-up of investment joint ventures in Asia, Description Cost of borrowings Yield on loans
Latin America, the Mediterranean region and South Africa.
Medium-term financial
assistance 86 123 363,70 86 137 989,93
Amounts owed under the MEDIA II programme are also
included under this heading as the Commission concluded the Food aid 3 569 396,93 3 569 588,80
contracts directly with the recipients. As the contracts stipulate Balance of payments 68 805 985,06 68 886 092,39
that loan repayments depend on the always uncertain success
of the projects, an adjustment has been made for the loans NCI
which have been definitively converted into grants. — Treasury instrument 12 724 189,03 12 724 189,03
— Normal 2 721 198,91 2 854 858,21
The item also includes other, much smaller loans granted from
Euratom 533 242,66 976 230,70
the budget: loans for migrant workers and building loans for
Community officials. Total 174 477 376,29 175 148 949,06

B. Loans granted from borrowed funds


Under an agreement with the EIB, the latter bears the risks of
Under the Treaty, the Council, acting unanimously, has the the NCI treasury instrument. Consequently, the surplus of
power to adopt guarantee or borrowing programmes if it charges over income is charged to the EIB.
considers this necessary to attain the objectives of the
Community. Community borrowings are direct commitments
by the Community itself and not by any individual Member Changes in volume of loans granted by the European
State (1). Communities:

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


(2) The balance sheets, charges and incomes accounts and changes in
the volume of loans relating to financial activities under this
heading are shown in detailed tables contained in Volume II.
C 370/74
(EUR)

Reduction in Reduction in
Balance at Changes in Balance at Changes dur-
New loans Repayments Write off value at value at
Cur- 31.12.1999 exchange rates 31.12.2000 ing the year Net value at 31.12.2000
31.12.1999 31.12.2000
rency
(F) = (A) + (B) ¯ (C)
(A) (B) (C) (D) (E) ¯ (D) + (E) (G) (H) (I) = (G) + (H) (J) = (F) ¯ (I)

EN
A. LOANS GRANTED FROM
THE BUDGET
Loans with special
conditions Euro 399 190 501,05 14 709 610,30 384 480 890,75 384 480 890,75
1
Risk capital operations ( ) Euro 132 819 562,80 33 399 623,39 1 297 875,94 3 971 289,42 160 950 020,83 160 950 020,83
2
ECIP loans ( ) Euro 110 311 277,16 3 026 062,50 9 684 419,32 1 974 696,52 101 678 223,82 101 678 223,82
Loans for migrant workers Euro 119 692,72 30 430,85 89 261,87 89 261,87

Official Journal of the European Communities


Building loans Euro 28 526,97 17 579,17 10 947,80 10 947,80
Loans to Turkey Euro 175 000 000,00 175 000 000,00 175 000 000,00
3
MEDIA II loans ( ) Euro 61 852 455,11 28 667 993,97 7 312 942,53 2 836 173,37 80 371 333,18 80 371 333,18

Subtotal Euro 879 322 015,81 65 093 679,86 33 052 858,11 8 782 159,31 0,00 902 580 678,25 0,00 0,00 0,00 902 580 678,25

B. LOANS GRANTED FROM


BORROWED FUNDS
Medium-term assistance Euro 1 591 000 000,00 160 000 000,00 190 000 000,00 1 561 000 000,00 1 561 000 000,00
Food aid Euro 0,00 0,00 0,00
Balance of payments Euro 2 482 746 455,47 2 482 746 455,47 0,00 0,00
NCI Euro 145 998 269,62 38 920 720,76 ¯ 883 511,88 106 194 036,98 106 194 036,98
Euratom Euro 12 237 885,21 12 237 885,21 0,00 0,00

1 667 194 036,98


Subtotal Euro 4 231 982 610,30 160 000 000,00 2 723 905 061,44 0,00 ¯ 883 511,88 1 667 194 036,98 0,00 0,00 0,00

Total Euro 5 111 304 626,11 225 093 679,86 2 756 957 919,55 8 782 159,31 ¯ 883 511,88 2 569 774 715,23 0,00 0,00 0,00 2 569 774 715,23 (4)

(1) The write off consists of 550 000 for the portion of the loan not granted to the beneficiary and finally discharged in 2000; 3 373 670,37 and 47 619,05 for closed loans.
(2) EUR 2 million entered in the write off corresponds to adjustments made.
(3) In accordance with the contracts, MEDIA II loans are sometimes converted into grants. In these circumstances, a write-off is made.
(4) This figure includes entitlements for both more and less than one year. The table below makes a distinction between entitlements of more than one year and those of less than one year.

27.12.2001
27.12.2001 EN Official Journal of the European Communities C 370/75

The amounts outstanding on borrowings at 31 December in the case of loans due in less than one year. As the duration
2000 are entered under long-term liabilities in the case of of the MEDIA II loans is uncertain, the amount outstanding at
loans due in more than a year and under short-term liabilities 31 December 2000 is included under long-term assets.

(EUR)

> 1 year < 1 year Loans outstanding at 31.12.2000

A. Loans from budgets:


ECIP 53 581 233,62 48 096 990,20 101 678 223,82
Other 610 808 218,35 190 094 236,08 800 902 454,43
Subtotal 664 389 451,97 238 191 226,28 902 580 678,25
B. Loans from borrowed funds:
Financial assistance 1 309 000 000,00 252 000 000,00 1 561 000 000,00
Balance of payments 0,00 0,00 0,00
NCI 104 915 807,28 1 278 229,70 106 194 036,98
EURATOM 0,00 0,00 0,00
Subtotal 1 413 915 807,28 253 278 229,70 1 667 194 036,98
C. Other long-term loans
MEDIA I 26 139 392,54 0,00 26 139 392,54
Other 131 877 519,00 19 709 685,00 151 587 204,00
Subtotal 158 016 911,54 19 709 685,00 177 726 596,54
Total 2 236 322 170,79 511 179 140,98 2 747 501 311,77

C. Other long-term receivables VI. STOCKS

A: This item covers the stocks of office supplies and


Loans granted under the MEDIA I programme to promote the
consumables at 31 December 2000 and the Commission's
development of the audiovisual industry in Europe are
stock of building maintenance equipment, valued at the price
included under this item. Since they are not concluded directly
of the last supplies received and converted to euros at the
between the Commission and the final recipients, these loans
closing rate, in line with the accounting and consolidation
are not entered under the heading for loans granted from the
manual.
budget. Similarly, repayment of loans under the MEDIA II
programme depends on the financial success of the projects.
B: The heading also covers the scientific and technical
EUR 2.8 million has therefore been written off for loans which
equipment of the Joint Research Centre. In line with the
have been converted into grants.
principle of prudence, the stocks of heavy water, fissile
material and samples for industrial and scientific use are valued
This heading also includes the financial contribution of EUR every year and entered in the balance sheet at the acquisition
176 million from the Kingdom of Belgium (see note III.A) price or re-sale cost of the last supplies received or the market
which is to be paid for a minimum of 10 years ending in price, whichever is the lower (1).
2008. Total interest on this operation is equivalent to EUR 52
million, of which only the interest incurred up to the date of C: It also includes the stocks of publications held by the
the balance sheet are recorded as short-term receivables. Publications Office, valued according to special valuation rules.

(1) With the exception of the Petten research centre where the fissile
material has been valued at the cost of the last purchase.
C 370/76 EN Official Journal of the European Communities 27.12.2001

(EUR)

Description Acquisition value Value adjustment Net book value

A. Office supplies 2 818 375,13 15 393,24 2 802 981,89


Other consumables 6 144 608,30 238 695,39 5 905 912,91
Subtotal 8 962 983,43 254 088,63 8 708 894,80

B. Scientific equipment 5 909 069,65 0,00 5 909 069,65


Scientific reference material 46 351 951,00 0,00 46 351 951,00
Fissile material 35 036 876,00 17 879 632,00 17 157 244,00
Heavy water 14 923,00 0,00 14 923,00
Subtotal 87 312 819,65 17 879 632,00 69 433 187,65

C. Stocks of publications 4 226 157,68 0,00 4 226 157,68


Subtotal 4 226 157,68 0,00 4 226 157,68

Total 100 501 960,76 18 133 720,63 82 368 240,13

VII. SHORT-TERM ASSETS Since 2000, Member States have been obliged under
Regulation (EC) No 2761/1999 to submit a half-yearly
statement of the amounts entered in the debtors ledger.
A. Long-term receivables due in less than one year From 2001 onwards, this statement must include
entitlements for which the probability of collection is
This heading contains the amounts owed in respect of virtually nil even though the recovery procedures have not
long-term loans which are due in less than one year. It also yet been legally abandoned. A more precise estimate of
includes a loan of EUR 175 million granted to Turkey in 1991 these entitlements will then be possible.
as part of the effort to assist the countries most directly
affected by the Gulf crisis.
— VAT paid by institutions and recoverable
from the Member States:
B. Current assets

B.2. Amounts owed by Member States This item covers the amounts due in respect of taxes paid
by the institutions and recoverable from the Member
States. A specific value adjustment of EUR 1.1 million has
— EAGGF guarantee: been calculated.

This item includes amounts payable by the Member States


in relation to the advances for the year-end adjustment — Other receivables:
(EUR 8.2 million).

The figure of EUR 869.6 million represents claims on


It also comprises amounts due to the EAGGF Guarantee
Member States which have been quantified and duly
Section which have been declared by the Member States
established. Estimates of amounts receivable have been
and entered in the debtors ledger at the end of the year.
recorded in the Commission's accounts for other
This amount — EUR 2 010.6 million — partly consists of
entitlements which have not yet been identified as certain,
entitlements which are very unlikely to be recovered. In
of a fixed amount and due. They are shown in Table 3.
accordance with the principle of prudence, the European
Communities must set aside a provision for part of this
amount. However, the Commission is unable to make a
It also includes own resources — this year totalling EUR
precise calculation of the impact of this overestimate since
2 035.4 million — which, under Article 6(2)(b) of
the rules allowing it to obtain the information necessary
Regulation (EC, Euratom) No 1552/89, are established by
are not compulsory until 2001 (1). For this reason, and in
the Member States but not made available to the
order not to overstate entitlements, a 79,77 % value
Communities as they have not yet been recovered or
adjustment (EUR 1 604 million) has been determined and
guaranteed or because they have been challenged.
entered in respect of bad debts. This correction has been
estimated on the basis of Member States' reports for 2001
and information obtained during controls.
This figure overestimates the Communities' actual
entitlements since the separate account for traditional own
(1) Up to now there has been no legal obligation on the Member resources largely consists of amounts where actual
States to provide this information. recovery is very doubtful.
27.12.2001 EN Official Journal of the European Communities C 370/77

However, it is very difficult to make a precise calculation has been deducted from the item for receivables from
of the impact of this overestimate since detailed Member States on the assets side of the balance sheet.
information on the possibility of recovering these
receivables is very scarce and fragmentary. In ordance with
the principle of prudence, a value adjustment of EUR The fact that this adjustment is entered in the accounts
1 286.8 million has been estimated on the basis of does not mean that the EC is waiving recovery of the
previous years' recovery statistics. This value adjustment amounts covered by the provision.

(EUR million)

2000 1999

Established own resources entered in the account provided for in Article 6(2)(a) of Council Regulation
(EC, Euratom) No 1552/89, to be recovered 74,557 55,083
Established own resources entered in the separate account provided for in Article 6(2)(b) of Council
Regulation (EC, Euratom) No 1552/89, to be recovered 2 035,407 1 951,876
Value adjustment ¯ 1 286,812 ¯ 1 951,876
Established own resources under the fifth paragraph of Article 10(3) of Council Regulation (EC,
Euratom) No 1552/89, as amended by Regulation (EC, Euratom) No 2729/94 0,000 73,043
Taxes to be recovered from the Member States 22,278 21,688
Interest on late payment 10,668 9,443
Clearance of EAGGF Guarantee accounts 2 010,609 1 041,928
Value adjustment ¯ 1 603,863 ¯ 1 041,928
Year-end EAGGF regularisation advances 8,202 3,517
Additional amounts collected 1998/1999 marketing year 0,000 134,701
National pensions (subrogation) 0,049 0,049
Own resources to be regularised 35,752 25,595

Total 1 306,847 323,119

Table 1

ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2000


(EUR)

Traditional own Traditional own


Sugar and isoglucose resources resources
Agricultural duties Customs duties Collection costs
Member State levies
GROSS TOTAL

(1) (2) (3) (4) (5) (6)

Belgium 0 0 4 337 268 4 337 268 ¯ 433 727 3 903 542


Denmark 0 0 5 362 606 5 362 606 ¯ 536 261 4 826 346
Germany 6 485 226 0 36 200 276 42 685 502 ¯ 4 268 550 38 416 952
Greece 8 209 0 10 332 18 540 ¯ 1 854 16 686
Spain 0 0 1 941 669 1 941 669 ¯ 194 167 1 747 502
France 0 0 228 467 228 467 ¯ 22 847 205 621
Ireland 0 0 122 651 122 651 ¯ 12 265 110 386
Italy 0 0 15 154 792 15 154 792 ¯ 1 515 479 13 639 313
Luxembourg 0 0 0 0 0 0
Netherlands 0 0 7 317 405 7 317 405 ¯ 731 740 6 585 664
Austria 0 0 6 975 6 975 ¯ 698 6 278
Portugal 0 0 1 645 441 1 645 441 ¯ 164 544 1 480 897
Finland 0 0 29 701 29 701 ¯ 2 970 26 731
Sweden 0 0 133 556 133 556 ¯ 13 356 120 201
United Kingdom 0 0 3 857 057 3 857 057 ¯ 385 919 3 471 138

EUR 15 6 493 435 0 76 348 198 82 841 633 ¯ 8 284 377 74 557 256
C 370/78 EN Official Journal of the European Communities 27.12.2001

Table 2

SEPARATED ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END-2000


(EUR)

Traditional own Traditional own


Collection costs
Sugar and isoglucose resources resources
Agricultural duties Customs duties (10 % of traditional
Member State levies GROSS TOTAL
own resources)
(= 100 %) (= 90 %)

(1) (2) (3) (4) (5) (6)

Belgium 28 269 322 0 109 615 819 137 885 140 ¯ 13 788 514 124 096 626
Denmark 2 541 568 0 10 024 690 12 566 258 ¯ 1 256 626 11 309 632
Germany 162 578 007 0 485 820 213 648 398 220 ¯ 64 839 822 583 558 398
Greece 13 772 856 0 9 566 787 23 339 643 ¯ 2 333 964 21 005 679
Spain 14 191 716 0 46 283 047 60 474 763 ¯ 6 047 476 54 427 287
France 30 249 626 151 534 136 940 003 167 341 163 ¯ 16 734 116 150 607 047
Ireland 88 232 0 6 938 485 7 026 717 ¯ 702 672 6 324 045
Italy 211 312 390 0 171 703 124 383 015 514 ¯ 38 301 551 344 713 962
Luxembourg 0 0 2 958 2 958 ¯ 296 2 662
Netherlands 25 818 490 3 379 456 60 313 104 89 511 051 ¯ 8 951 105 80 559 946
Austria 8 292 060 0 34 589 695 42 881 755 ¯ 4 288 175 38 593 579
Portugal 9 290 219 0 30 590 996 39 881 215 ¯ 3 988 122 35 893 094
Finland 95 010 0 4 385 612 4 480 622 ¯ 448 062 4 032 560
Sweden 672 254 0 5 917 411 6 589 665 ¯ 658 966 5 930 698
United Kingdom 16 287 203 0 621 881 908 638 169 111 ¯ 63 816 911 574 352 200

EUR 15 523 458 953 3 530 990 1 734 573 854 2 261 563 797 ¯ 226 156 380 2 035 407 417

Table 3

ESTIMATES OF AMOUNTS RECEIVABLE AT END-2000

Interest on late
Agricultural duties Sugar levies Customs duties VAT balances GNP balances Total
payment

Belgium 6 9 1 18 34
Denmark 2 6 1 12 21
Germany 9 5 1 17 32
Greece 7 10 9 11 37
Spain 8 9 1 15 33
France 2 18 1 7 28
Ireland 1 10 2 12 25
Italy 13 11 1 17 42
Luxembourg 1 3 1 1 6
Netherlands 1 6 1 1 9 18
Austria 0 11 11 1 23
Portugal 2 8 1 6 17
Finland 5 12 12 7 36
Sweden 1 6 10 14 10 41
United Kingdom 13 7 1 20 41

EUR 15 0 2 81 130 58 163 434


27.12.2001 EN Official Journal of the European Communities C 370/79

B.3. Amounts owed by Community institutions and bodies 4. All amounts owed as a result of Guarantee Fund
operations. These amounts (EUR 215.1 million) break
down into capital (EUR 94.6 million), loan interest (EUR
This heading contains various amounts owed to the European
62.1 million) and default interest (EUR 58.4 million).
Communities by Community bodies not covered by the scope
of consolidation, for which the institutions pay certain
expenditure, which will subsequently be repaid.
In view of the risk of non-recovery and in accordance with
the principle of prudence, a 100 % adjustment was entered
B.4. Sundry debtors
in the accounts for all Guarantee Fund operations which
had not been repaid by debtors at 31 December 2000.
This item covers amounts owed as a result of the activities of This was deducted from the value of these entitlements on
the European Communities, including: the assets side of the balance sheet.

1. The recovery orders entered in the revenue accounts at 31


December 2000 as established entitlements outstanding. 5. Amounts paid to financial intermediaries but not yet
transferred to the final beneficiary. This item includes
advance payments from the budget to public or private
A value adjustment has been entered for the first time for
intermediaries selected by the Commission to carry out the
irrecoverable entitlements still to be determined.
management or forward these payments to the final
Entitlements due for more than one year are written down
beneficiaries, either because of provisions contained in the
by 20 %. A further cut of 20 % is made for each additional
regulations or as a result of contractual provisions. This
year.
amount — EUR 792 million (including bank interest of
EUR 49 million) — thus corresponds to the funds held by
2. Amounts recoverable in respect of fines for infringements the intermediaries at 31 December 2000.
against competition rules (EUR 973 million) which have
been suspended following an appeal against the
Commission's decision and for which a bank guarantee has
The Commission compiled a list of financial intermediaries
been lodged. The volume of bank guarantees received to
in 2000. As the procedure followed was of a
cover fines comes to EUR 639.4 million. In addition, EUR
non-accounting nature and given the number and
171.4 million has been collected provisionally.
geographical spread of the intermediaries, the amount
entered in the balance sheet may not be complete.
3. All debtors owing sums resulting from loans paid from However, the improvement on the information for 1999
borrowed funds. should be noted (1).

Total value adjustments on current assets break down as follows:

(EUR)
Value adjustments on current assets Gross amount Value adjustments Net amount

EAGGF 2 018 812 309,26 1 603 863 098,22 414 949 211,04

Own resources 2 156 432 509,61 1 286 812 142,71 869 620 366,90

VAT paid and to be recovered from the 22 278 329,86


Member States 23 415 891,05 1 137 561,19

Guarantee Fund 215 094 849,09 215 094 849,09 0,00

Other 2 356 578 941,01 139 146 395,43 2 217 432 545,58

Total 6 770 334 500,02 3 246 054 046,64 3 524 280 453,38

(1) Efforts are still being made to improve the information available.
C 370/80 EN Official Journal of the European Communities 27.12.2001

C. Sundry receivables This heading covers all the funds which the Commission keeps
in its accounts in each Member State and EFTA country
Basically, this item covers amounts owed to the institutions by (Treasury or central bank), in current accounts and imprest
its staff, in particular advances on salary and other sums to be accounts, petty cash and the proceeds of loans made from
recovered. borrowed funds and loans granted to improve housing
conditions for migrant workers.
VIII. CASH INVESTMENTS
(EUR) Funds totalling EUR 1.5 million kept in current accounts with
two banks outside the Community which have gone bankrupt
Description 31.12.2000 31.12.1999 will probably prove irrecoverable. As a result, and in
1. Shares accordance with the principle of prudence, an adjustment has
been made for these accounts and entered on the assets side
2. Fixed-income bonds (reducing the value of the ‘Imprest accounts’ heading).
3. Term accounts
(EUR)
— maturity
< 1 month 7 950 000,00 21 560 286,43 Description 31.12.2000 31.12.1999

— maturity Imprest accounts 115 614 731,51 122 257 329,48


> 1 month and < 1 year 20 422 890,52 18 894 089,49 Adjustment ¯ 1 481 955,18 ¯ 1 388 357,33
— maturity Net book value 114 132 776,33 120 868 972,15
> 1 year
Total 28 372 890,52 40 454 375,92
X. TRANSITIONAL ACCOUNTS
(EUR)
IX. DISPOSABLE ASSETS Description 31.12.2000 31.12.1999
(EUR)
Interest 21 253 060,90 106 440 374,64
Description 31.12.2000 31.12.1999
Expenditure to be charged 0,00 96 945 540,10
A. Accounts with
Treasuries 15 918 997 076,72 10 200 633 910,95 Expenditure between institutions 7 716 856,36 0,00

B. Accounts with Charges paid in advance 54 501 922,38 47 636 467,03


central banks 283 437 061,05 253 068 407,86 Other charges carried over and
C. Accounts for acquisitions 258 090,57 4 280,77
borrowing/lending Total 83 729 930,21 251 026 662,54
operations 62 655 550,45 1 940 793,92
D. Current accounts 932 829 047,33 505 787 791,78
E. Imprest accounts 114 132 776,33 120 868 972,15 This heading includes interest receivable, mainly accrued
F. Cash in hand 519 476,69 561 328,54 interest on loans, investments and swaps. Miscellaneous
expenditure still to be booked, i.e. expenditure which could
G. Transfers of funds 5 785,44 172 000 000,00 not be finally booked before the close date, is now included
Total 17 312 576 774,01 11 254 861 205,20 with the result of the adjustments. The amount comes to EUR
63.2 million.
27.12.2001 EN Official Journal of the European Communities C 370/81

LIABILITIES

I. OWN CAPITAL 2. The reserve for borrowing and lending activities comprises
the outturn of borrowing and lending activities which has
Until the end of 1999, this item mainly consisted of contra not yet been entered in the budget.
entries for the various items on the assets side which were
booked directly as budgetary expenditure for the financial year The economic outturn carried over from previous financial years
in question. The item also contained value adjustments for
assets, provisions and the contra entry for the entitlements
contained in the various current assets headings in the balance The following points must be stressed:
sheet which were not included with revenue until they were
collected. Now only budgetary entitlements are included in the outturn
of adjustments. The procedure has thus changed since last
A new procedure for entering these factors in the accounts has year. The value of non-budget assets converted to own capital
now been introduced following the adoption of the accounting at 31 December 1999 came to EUR 407 million for the
and consolidation manual. The adjustments are no longer Commission alone. This amount was corrected in 2000.
included directly with own capital, but instead an economic
outturn is produced for the financial year (1). The allocation for depreciation includes the cumulative
depreciation of goods depreciated for the first time (note in
The own capital item now consists of: item III — Assets).

The economic outturn for the financial year The budget charges to be regularised (EUR 76.2 million) are
now included in the outturn of adjustments. This amount,
1. Budget outturn which came to EUR 97 million at 31 December 1999, was
entered in the transitional accounts.
2. Outturn of adjustments
Revenue from fines collected provisionally for infringements of
The economic outturn carried over from previous financial years the competition rules (EUR 171,4 million) is now included in
the economic outturn. At 31 December 1999 this amount
This forms part of the cumulative economic outturns (outturn (EUR 154,3 million) was included in the transitional accounts.
of adjustments) given that the budget outturn is repaid to the
Member States. The increases in the revaluation of tangible fixed assets prior
to 2000 (EUR 62.8 million) entered directly with own capital
Reserves have been corrected in the outturn of adjustments. This
amount will now be entered in the revaluation reserve.
1. The revaluation reserve: comprises the durable revaluations
of tangible and intangible fixed assets. The economic outturn breaks down as follows:

(1) The figures for the previous financial year have not been adjusted
and an explanation of the changes and their impact is provided.
C 370/82 EN Official Journal of the European Communities 27.12.2001

(EUR)

Outturn of adjustments 31.12.2000

A. POSITIVE ADJUSTMENTS
1. Reduction in charges: increase in assets
a. Initial costs 0,00
b. Intangible fixed assets 2 983 402,20
c. Tangible fixed assets 747 053 959,39
d. Financial fixed assets 28 525 046,00
e. Loans granted from the budget 62 067 617,36
f. Stocks 9 612 429,52
g. Other expenditure 143 524 316,30
2. Depreciation 119 556 788,38
3. Value adjustments 665 931 078,68
4. Provisions 0,00
5. Income resulting from budgetary assets acquired during the year and not recovered 1 548 859 755,92
Total positive adjustments (A) 3 328 114 393,75

B. NEGATIVE ADJUSTMENTS
1. Reduction in income: reduction in assets
a. Initial costs 0,00
b. Intangible fixed assets 1 961 218,02
c. Tangible fixed assets 212 859 208,60
d. Financial fixed assets 5 610 191,74
e. Loans granted from budget 32 001 482,13
f. Stocks 79 107 941,62
g. Collection of entitlements established in previous financial years 260 777 922,41
h. Correction for non-budget entitlements previously included with own capital 407 044 787,15
2. Depreciation 787 169 150,56
3. Value adjustments 737 700 181,60
4. Exceptional depreciation and value adjustments 7 009 827,52
5. Provisions 288 623 963,42
6. Expenditure to be regularised 76 184 276,92
Total negative adjustments (B) 2 896 050 151,69

Outturn of adjustments for the financial year (A—B) 432 064 242,06

(EUR)

Economic outturn for the financial year 31.12.2000

Budget outturn 11 612 731 945,86

Outturn of adjustments 432 064 242,06

Correction to economic outturn for previous financial years (increased value of tangible fixed ¯ 62 838 333,51
assets)

Net outturn of adjustments 369 225 908,55

Economic outturn for the financial year 11 981 957 854,41


27.12.2001 EN Official Journal of the European Communities C 370/83

I.C. Reserves
The reserve for borrowing and lending activities breaks down
as follows:

Reserve for borrowing and lending activities


(EUR)

Allocation to
Transfer of outturn
Balance at Outturn for the provisions for Entry in the Balance
Borrowing/lending Cumulative outturn to the budget
31.12.2000 financial year liabilities and special reserve at 31.12.2000
instrument charges
(a) (b) (c) (d) (e) = (a) + (b) + (c) + (d) (f) (e) + (f)

MTA 840 747,74 14 626,23 ¯ 840 747,74 0,00 14 626,23 0,00 14 626,23
FMA 19 418,62 191,87 ¯ 10 000,00 0,00 9 610,49 ¯ 9 418,62 191,87
BOP 66 996,77 80 107,33 ¯ 66 996,77 0,00 80 107,33 0,00 80 107,33
Euratom 8 279 823,51 442 988,04 ¯ 1 150 000,00 0,00 7 572 811,55 ¯ 7 129 823,51 442 988,04
NCI 2 267 547,42 133 659,30 -300 000,00 0,00 2 101 206,72 ¯ 1 967 547,42 133 659,30

Total 11 474 534,06 671 572,77 ¯ 2 367 744,51 0,00 9 778 362,32 ¯ 9 106 789,55 671 572,77

II. PROVISIONS FOR LIABILITIES AND CHARGES


(EUR)

Description Provision at 31.12.1999 Change over year Provision at 31.12.2000

A. Major repairs
B. Other liabilities and charges
Guarantee Fund 1 205 231 971,16 60 937 209,42 1 266 169 180,58
Provision for decommissioning of
installations 0,00 227 686 754,00 227 686 754,00
Borrowing lending
— NCI 1 176 433,29 253 004,25 1 429 437,54
— Euratom 200 000,00 950 000,00 1 150 000,00
— Balance of payments 73 171,07 ¯ 6 174,30 66 996,77
— Financial assistance 0,00 840 747,74 840 747,74
— Food aid 0,00 10 000,00 10 000,00
Total provisions liabilities and charges 1 206 681 575,52 290 671 541,11 1 497 353 116,63

In view of the risks involved in lending to third countries, a provision for risks and liabilities has been set
up for the net assets of the Guarantee Fund, not including the surplus funds to be repaid to the general
budget in the first quarter of 2001 (see note IV.B.3 on the assets side).
A provision for the cost of dismantling the JRC's nuclear installations has been entered for the first time.
This provision covers 100 % of the estimated cost for decommissioning installations which have already
been closed (EUR 230 million), less payments already made (EUR 2.3 million).

III. LONG-TERM LIABILITIES


This heading includes liabilities due in more than one year.
Financial liabilities include liabilities contracted by the European Communities under Borrowing and
Lending activities (1).

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


C 370/84 EN Official Journal of the European Communities 27.12.2001

‘Other long term liabilities’ includes all other liabilities whose amounts are known and whose duration is
more than a year.
(EUR)

Description 31.12.1999 Exchange differences 31.12.2000

1. Financial debts: Borrowings


NCI 105 351 250,95 ¯ 86 924 716,74 18 426 534,21
Euratom 0,00 0,00 0,00
Balance of payments 0,00 0,00 0,00
Financial assistance 1 406 000 000,00 ¯ 112 000 000,00 1 294 000 000,00
Food aid 0,00 0,00 0,00
Subtotal 1 511 351 250,95 ¯ 198 924 716,74 1 312 426 534,21
2. Other long-term liabilities
Staff funds 18 906 314,18 1 571 753,89 20 478 068,07
Deposits and guarantees 2 331 348,85 457 218,03 2 788 566,88
NCI 157 271 720,24 ¯ 33 858 514,23 123 413 206,01
Leasing 750 941 165,90 443 807 989,10 1 194 749 155,00
EBRD subscriptions 51 300 000,00 ¯ 7 425 000,00 43 875 000,00
Other 319 230 041,46 ¯ 130 491 006,59 188 739 034,87
Subtotal 1 299 980 590,63 274 062 440,20 1 574 043 030,83
Total 2 811 331 841,58 75 137 723,46 2 886 469 565,04

Staff funds: this heading covers the unemployment fund for Leasing: this heading contains leasing debts due in more than
temporary staff at all the institutions and the welfare fund for one year.
Commission local staff in non-member countries.
EBRD subscriptions: the part of the subscription called in (see
note IV.A — Assets).
Deposits and guarantees received: these are sums deducted as
guarantees for the payment of construction work and the Other: as it has invoked its purchase option for a building,
guarantee accounts for accounting officers, delegate accounting Parliament must repay the cost of investment (see note III.A —
officers and imprest administrators. Assets).

The detailed movements in borrowing operations in 2000 are as follows:


(EUR)

Description Balance at 31.12.1999 New borrowing Repayment Exchange differences Balance at 31.12.2000

1. Borrowings
MTA 1 591 000 000,00 160 000 000,00 ¯ 185 000 000,00 1 566 000 000,00
FMA 0,00 0,00
BOP 2 482 746 455,47 ¯ 2 482 746 455,47 0,00
NCI 130 186 119,23 ¯ 41 247 683,41 766 328,09 89 704 763,91
Euratom 12 237 885,21 ¯ 12 237 885,21 0,00
Total 4 216 170 459,91 160 000 000,00 ¯ 2 721 232 024,09 766 328,09 1 655 704 763,91
27.12.2001 EN Official Journal of the European Communities C 370/85

The amounts outstanding on borrowings at 31 December 2000 are entered under long-term liabilities in
the case of loans due in more than a year and under short-term liabilities in the case of loans due in less
than one year.

(EUR)

Description Maturity > 1 year Maturity < 1 year Balance

1. Borrowings
MTA 1 294 000 000,00 272 000 000,00 1 566 000 000,00
BOP 0,00 0,00 0,00
Euratom 0,00 0,00 0,00
NCI 18 426 534,21 71 278 229,70 89 704 763,91
Subtotal 1 312 426 534,21 343 278 229,70 1 655 704 763,91
2. Other 1 574 043 030,83 122 279 535,95 1 696 322 566,78
0,00
Total 2 886 469 565,04 465 557 765,65 3 352 027 330,69

IV. SHORT-TERM LIABILITIES C.2. Community institutions and bodies

This item covers amounts owed by the institutions to certain


A. Long-term liabilities falling due in less than one year
Community bodies which do not come under the scope of
consolidation.
This heading includes borrowings which fall due for payment
in less than one year's time, long-term leasing debts falling due
within the year, subscriptions to EBRD capital and the C.3. Appropriations to be carried over
purchase of Parliament's building complex (see table above).
At 31 December 2000 the breakdown of appropriations to be carried
over, taking all the institutions together, was as follows:

B. Other financial liabilities (EUR)


(EUR) Description 31.12.2000 31.12.1999
Description 31.12.2000 31.12.1999
Appropriations to be
Other financial carried over
liabilities — non-differentiated
— Current accounts appropriations carried
over automatically 438 489 918,27 516 866 415,94
— Imprest accounts
— non-differentiated
— Ongoing appropriations carried
transfers (1) 2 760 004 139,49 2 793 974 795,85 over by the budgetary
authority 0,00 59 492 878,00
Total 2 760 004 139,49 2 793 974 795,85
— appropriations carried
(1) This item covers payments booked to the budget in 2000 but only
effected by the accounting officer between the closure of the accounts and
over by Commission
15 January 2001 (Article 6 of the Financial Regulation). decision 1 840 697 653,00 4 241 439 896,00
— differentiated current
year's approps. In
respect of contr. by
third parties 330 125 378,03 201 366 223,00
C. Current liabilities
Total 2 609 312 949,30 5 019 165 412,94

C.1. Member States and EFTA countries C.4. Sundry creditors

This item covers debts arising from the activities of the


This heading covers amounts owed to EFTA countries European Communities and non-budget recovery orders
belonging to the EEA. amounting to EUR 16.315 million.
C 370/86 EN Official Journal of the European Communities 27.12.2001

D. Other liabilities This item comprises revenue not booked, i.e. revenue which
could not be definitively booked to the budget before the close
These are mainly amounts owed to staff and revenue to be of the year and revenue available for re-use. It also includes
transferred to various organisations or other third parties. accrued interest on borrowings and swaps.

V. TRANSITIONAL ACCOUNTS The substantial reduction in revenue to be charged is due to


(EUR) the change in the procedure employed for revenue collected
Description 31.12.2000 31.12.1999 provisionally from fines which used to be kept in the balance
sheet in the transitional accounts (EUR 171,4 million).
Interest 21 254 430,04 106 993 786,76
Expenditure to be charged 91 990 775,64 263 649 975,16
Revenue of the institutions In order to harmonise procedures, fines collected provisionally
to be regularised 3 733 496,09 0,00 for infringements against competition rules (EUR 154,3 million
at 31 December 1999 and EUR 171,4 million at 31 December
Appropriations for re-use
to be carried over 96 201 304,82 150 412 933,24
2000) are now included in the outturn of adjustments.

Appropriations for re-use


to be collected 454 977 782,90 0,00
The entitlements for re-use still to be recovered are now
Conversion differences 26 686 076,82 592 336,62 included under this item as they can be re-utilised.
Other charges carried over
and acquisitions 617 433,79 168,19
Total 695 461 300,10 521 649 199,97 This item also covers conversion gains on currency items, not
including cash assets.
27.12.2001 EN Official Journal of the European Communities C 370/87

ANNEX 3

OFF-BALANCE SHEET COMMITMENTS

POTENTIAL DEBTS AT 31.12.2000

(EUR)

1 (*) Commitments against differentiated appropriations not covered by carryovers of payment


appropriations 63 429 543 396

2 (*) Aid planned but not committed in respect of 211 929 134 983

2.1. Structural Funds (aid planned but not committed for the period 2000—2006) 194 463 405 045

— Objective 1 135 300 424 717

— Objective 2 24 075 151 999

— Objective 3 22 737 328 329

— IFOP (excluding Objective 1) 1 055 500 000

— Community initiatives 11 295 000 000

2.2. Cohesion Fund 16 386 546 759

2.3. ISPA 865 524 429

2.4. Protocols with Mediterranean countries 132 100 000

2.5. External relations 42 250 000

2.6. Fisheries agreements 39 308 750

3 (*) EAGGF-Guarantee 23 162 514 193

3.1. Expenditure by Member States under the EAGGF Guarantee Section between 16.10.2000
and 31.12.2000 22 526 913 000

3.2. Potential liabilities connected with the clearance of the EAGGF Guarantee accounts
pending judgment by the Court of Justice 635 601 193

— Germany 17 243 525

— Greece 151 338 162

— France 103 988 586

— Italy 110 869 268

— Netherlands 25 265 847

— Belgium 9 474 700

— Spain 202 467 430

— Luxembourg 1 390 851

— Irland 6 114 081

— Finland 1 222 875

— United Kingdom 6 225 869


C 370/88 EN Official Journal of the European Communities 27.12.2001

(EUR)

4 (*) Repayment guarantee 24 628 571 678

4.1. on loans granted by the EIB from its own resources to non-Member countries 22 719 000 000

— guarantee 65 % 2 916

— guarantee 70 % 7 320

— guarantee 75 % 1 465

— guarantee 100 % 11 018

4.2. on borrowings contracted by the European Communities (amounts carrying a budget


guarantee at 31.12.2000) 1 655 704 764

total autorised ceiling

— NCI (including reconstruction) 6 830 89 704 764

— financial assistance 3 270 1 566 000 000

4.3. signed by EIF (EC holds 30 % of EIF authorised capital) 253 866 914

5 (*) Leasing and long-term rental commitments 1 385 574 062

5.1. Leasing of buildings 804 894 767

Commission:

5.1.1. Land 1

5.1.2. Buildings — Brussels 588 812 384

5.1.3. Buildings — Luxembourg 76 257 327

5.1.4. Buildings — Publications Office 72 704 934

5.1.5. Buildings — Delegations 67 120 121

Other institutions: 578 364 114

5.1.6. ‘Palais’ Court of Justice 2 068 425

5.1.7. Buildings — ESC and CoR 512 970 174

5.1.8. Buildings — Council 41 325 515

5.1.9. Buildings — Parliament 22 000 000

5.2. Computer equipment and transport 2 315 182

6 Swaps 274 285 371

6.1. Currency swaps to be delivered: NCI 59 285 371

6.2. Exchange rate swaps to be delivered: financial assistance 215 000 000

7 Correction of budgetary imbalances P.M.

8 (*) Commitments in respect of pensions 15 850 000 000

9 (*) Potential liabilities in respect of contributions to related organisations 922 500 000
27.12.2001 EN Official Journal of the European Communities C 370/89

(EUR)

10 (*) Other potential liabilities 13 000 000

10.1. Brussels Capital Region tax 13 000 000

13 (*) Dismoutling of nuclear installations in Joint Research Centre 220 000 000

14 (*) Renovation of Berlaymont building 374 000 000

Total 342 189 123 683

(*) See explanatory notes.

All these potential debts with the exception of those entered under points 4.1, 4.2 and 6 will have to be financed from future Community budgets if
they fall due. The Community budget is financed by the Member States.
C 370/90 EN Official Journal of the European Communities 27.12.2001

POTENTIAL ASSETS AT 31.12.2000 (1)


(EUR)

4 (*) Guarantees received from third-party guarantors in respect of loans granted by 22 825 194 037

4.1. the EIB and covered by a Community guarantee 22 719 000 000

4.2. Commission: NCI 106 194 037

6 Swaps 267 250 000

6.1. Currency swaps to be received: NCI 47 250 000

6.2. Exchange rate swaps to be received: financial assistance 220 000 000

11 (*) Commitments received (bank guarantees) in respect of fines (cases still pending at 31.12.2000) 639 451 500

12 (*) Potential assets relating to cases of fraud and irregularities in the field of: 1 416 492 000

EAGGF-Guarantee 1 099 225 000

Structural operations 317 267 000

15 (*) EAGGF-Guarantee: 155 320 000

Net potential gain on disposal of agricultural stocks foreseeable sales value at 30.9.2000
1 040,26 million book value of stocks 884,94 million 155 320 000

16 (*) Estimates of amounts receivable: 151 640 998

forecasts 151 640 998

forecasts P.M.

Total 25 455 348 535

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

Once these assets (with the exception of those entered under points 4 and 6) are certain of a fixed amount and due, they will be added to budget
revenue for the year in which they are collected. They will thus increase the budget outturn earmarked for the Member States.

(1) The presentation of potential assets has been changed from last year to make them easier to comprehend. In future, potential debts to be financed from future budgets
will no longer be included in the table of potential debts.
27.12.2001 EN Official Journal of the European Communities C 370/91

EXPLANATORY NOTES

OFF-BALANCE-SHEET COMMITMENTS — POTENTIAL LIABILITIES AND ASSETS

In order to improve the financial information of the European clearance of an operation compared with the programming or
Communities, off-balance-sheet commitments are included in normal rate of implementation for this operation:
the annex to the financial statements. These are commitments
made or received which could be of considerable budgetary — for regional policy programmes, the provisions of the
significance in the medium or long term. relevant regulations hold out the hope of rapid clearance
(by the end of 2003) of commitments outstanding from
POINT 1: OUTSTANDING COMMITMENTS
the earlier programming periods and should prevent the
constitution of any excessive outstanding commitments for
Commitments against differentiated appropriations still the current period (2);
outstanding at 31 December 2000 totalled EUR 65.6 billion of
which EUR 2.2 billion is covered by carryovers of payment — for internal policy programmes, in particular the R&D
appropriations from 2000 to 2001. This is the maximum programmes, the reduction and prevention of outstanding
potential commitment. commitments are an integral part of the management
systems, which will make for a steady decrease in the
The report (1) on the ‘Strategy for outstanding commitments’ abnormal component;
was presented to the budgetary authority on 15 November
2000. This report analyses those outstanding commitments — for the external aid programmes, an action plan in place
which may be attributed to delayed payment and which since the end of 1999 has already brought about a
therefore should be eliminated as far as possible. Another significant reduction in old or dormant commitments, as
report will be presented on 30 June. This report contains the part of the systematic review of commitments which will
following main conclusions: be completed by the end of 2001.

The overall amount of outstanding commitments has been It is planned to set up a permanent system for monitoring
tending to grow over the last 10 years, most of the increase outstanding commitments for all Directorates-General, based
being linked to the increase over the same period in on the action plan introduced for external action, in order to
commitment appropriations and corresponding to the deferred prevent the reappearance of any abnormal outstanding
completion of the operations covered by the budget commitments beyond 2003.
commitments. These normal outstanding commitments are the
direct and legitimate consequence of the implementation of the It would therefore seem possible to start bringing under
Community budget. control, by the end of 2003, the abnormal component of
outstanding commitments and to keep the budgetary authority
The ‘abnormal outstanding commitments’ result from a delay regularly informed of the progress made in eliminating them
in the launching, progress, budgetary implementation or completely.

The calculation of potentially abnormal outstanding commitments for the main areas concerned at 7
November 2000 was:
(EUR million)

External action (excl.


Regional Policy Internal policy Pre-accession
Commitments enlargement) Total
(Heading 2) (*) (Heading 3) (Heading 7)
(Heading 4)

Old commitments 1 584 267 888 40 2 779

Dormant
commitments 497 742 969 3 2 211

Total potentially
abnormal RAL 2 081 1 009 1 857 43 4 990

(*) For regional policy, only the dormant commitments for the Cohesion Fund have been taken into account.

The dorment commitments do not include old commitments.

(2) However, some commitments relating to structural expenditure


were still outstanding because of ongoing legal proceedings. The
Commission cannot cancel these commitments even though, in the
light of past experience, it may be assumed that a large number of
(1) Drawn up by the Commission. these commitments will not result in any further payment.
C 370/92 EN Official Journal of the European Communities 27.12.2001

Old commitments are commitments made before 1 January must be recorded as off-balance-sheet commitments in view of
1995 (i.e. commitments dating back more than five years); the the volume of financial commitments which arises.
failure to clear these old commitments is usually due to
difficulties of implementation.
— The Structural Funds and the Cohesion Fund represent
Dormant commitments are commitments against which no expenditure targets and the whole allocation shown in the
financial perspective is thus intended to be matched by
payments have been made over the past two budget years (for
decisions. As a result, potential commitments are evaluated
regional policy, only the dormant commitments for the
at a maximum (points 2.1 and 2.2).
Cohesion Fund have to be taken into account).

This initial calculation shows that the abnormal component of A second more binding level of commitment arises once
outstanding commitments amounts to almost EUR 5 billion, there is a legal decision for each programme or project
but is still low compared with total outstanding commitments (see table below).
and is divided unevenly between the headings of the financial
perspective: while three quarters of all outstanding
commitments are accounted for by regional policy, the level of — Commitments entered into with specified third parties for
abnormal outstanding commitments is proportionally higher certain operations outside heading 4, relating to specific
for external action. That is why the measures to reduce amounts over a fixed period (points 2.4 to 2.6).
abnormal outstanding commitments are concentrated on
external action.
— ISPA: In itself, the ISPA Regulation does not lead to
off-balance-sheet commitments as it does not provide for
POINT 2: LEGAL COMMITMENTS WITHOUT A BUDGET
COMMITMENT
an annual allocation or even a total allocation. This is
determined every year by the budgetary authority in line
with the financial perspective. The ceilings in heading 7
These potential debts originated because the Commission (pre-accession) are not expenditure targets and the
decided to enter into commitments in respect of amounts that Interinstitutional Agreement allows a degree of flexibility
were not covered by commitment appropriations in the between the various pre-accession instruments. On the
budget. other hand, ISPA generates potential debts in connection
with the individual projects which involve a number of
annual tranches of which only the first is covered by a
Under the Interinstitutional Agreement and, more generally, budget commitment when the decision is adopted (point
the rules relating to the budget, the following expenditure 2.3).

(EUR million)

Amount available
Commitments
under the financial Legal commitments Maximum potential Legal commitments
entered in the
perspective (current concluded in 2000 commitments not committed
Structural Funds accounts in 2000
prices)

(A) (B) (C) (A-C) (B-C)

Objective 1 147 098 83 717 11 798 135 300 71 919

Objective 2 24 242 1 119 167 24 075 952

Objective 3 26 054 23 632 3 317 22 737 20 315

FIFG (outside obj. (*)) 1 198 1 016 143 1 056 874

Community initiatives 11 295 0 0 11 295 0

Total 209 887 109 484 15 424 194 463 94 060

(*) Commitments from Chapter B2-16 (Innovation measures and technical assistance) are not included in this list as they are not
likely to have generated any off-balance-sheet commitments.
27.12.2001 EN Official Journal of the European Communities C 370/93

The other multiannual programmes do not contain any (EUR)


commitments to be included under potential debts:
expenditure in future years is conditional on the annual Guarantees by Member States 10 397 917,90
decisions by the budgetary authority or changes in the rules
concerned. Guarantees by public institutions in the
Member States 4 998 119,83

Banks or long-term credit institutions 72 371 465,04


POINT 3: EAGGF GUARANTEE
Loans to Member States 18 426 534,21

3.1. Expenditure between 16.10.2000 and 31.12.2000 Total 106 194 036,98

The payments taken into account for the Guarantee Section of The Communities have not received third-party guarantees for
the European Agricultural Guidance and Guarantee Fund are loans granted under the financial assistance scheme or food
those made by the Member States between 16 October and 15 aid. However, these loans, totalling EUR 1 615,5 million, are
October of the following year, provided that the Accounting guaranteed by the Guarantee Fund.
Officer was notified of the commitment and authorisation by
the following 31 January. Payments made by Member States
between 16 October and 31 December 2000 are included in 4.3. Signed by the EIF
the off-balance-sheet commitments.
At 31 December 2000 the EIF had signed guarantees totalling
EUR 2 846,2 million; this represents a maximum potential risk
of EUR 853.9 million for the European Community. As the
3.2. Clearance of accounts
Community contributes a total of EUR 600 million to the
capital of the EIF, the latter might, in the worst possible
Potential liabilities towards the Member States connected with scenario, repay EUR 253.9 million. The proportion of the
the clearance procedures. The determination of the final capital subscribed by the European Community which has not
amount of the liability and the year in which it will be charged been called up (80 %, amounting to EUR 480 million) is also
to the budget will depend on the length of the procedure included in the off-balance-sheet commitments as a potential
before the Court of Justice. liability (point 9).

POINT 5: LONG-TERM LEASES


POINT 4: REPAYMENT GUARANTEES
5.1. Buildings

This heading covers buildings occupied under a long-term


4.1. Loans granted by the EIB to third countries from its
leasing contract (with an initial term of more than five years)
own resources
which do not meet the conditions for entry on the assets side
of the balance sheet. The amounts indicated correspond to
As formulated, the guarantee legally covers the loans signed by commitments still to be paid during the term of the contract,
the EIB at 31 December 2000 (including loans granted to except for the Court of Justice's Palais building, which is
three Member States before accession). However, it should be occupied under an indefinite lease; here, the amounts
noted that these loans have not been fully paid out. At 31 correspond to the annual rent.
December 2000 the amount paid out totalled EUR 12 103
million (EUR 12 060 million when the countries which have Commission:
become Member States are excluded) and this, therefore, is the
amount of the risk incurred by the Union. Of the EUR 16 784 5.1.1. 2.29 ha of land held in Luxembourg under a 29-year
million paid out up to 31 December 2000, EUR 4 681 million lease.
has already been repaid.

5.1.2. The amounts entered correspond to the rents still to be


Third-party guarantees have been obtained for the loans paid in accordance with the conditions of the contract, plus
granted by the EIB covered by the Community budget tax on immovable property. The total amount breaks down as
guarantee (EUR 22 719 million). follows:
(EUR)

4.2. Borrowings contracted by the European Leases 440 164 117


Communities
Administration of buildings 3 670 324

The Community has received guarantees from third-party Long-term leases 144 977 943
guarantors in respect of guarantees it has granted on loans
under its borrowing and lending activities. The guarantees Total 588 812 384
received may be classified as follows:
C 370/94 EN Official Journal of the European Communities 27.12.2001

Economic and Social Committee and Committee of the 1. Staff in active employment at 31 December 2000 in all the
Regions: institutions and agencies covered by the Community
pensions scheme;
The amounts recorded mainly relate to a long-term 27-year
contract (EUR 169 million) with a purchase option dating 2. Persons receiving a retirement pension;
from 1 January 2001 and another contract (EUR 334 million)
under which the 27-year period for the Committees to invoke 3. Persons receiving a survivor's pension;
their purchase option will not start until the owner has carried
out major renovation. As the latter contract contains 4. Orphans;
considerable avoidance clauses, it is considered that the
economic risks and advantages in relation to the property are 5. Persons receiving an invalidity pension;
not in substance devolved to the leaseholder. It is not therefore
included on the assets side of the balance sheet. 6. Members and former Members of the Commission.

POINT 8: COMMITMENTS IN RESPECT OF PENSIONS The actuarial calculation is based on standard IAS 19 and, in
particular, the following parameters:
The rules governing the Community pension scheme are laid
down in the Staff Regulations of Officials of the European 1. Updated mortality tables;
Communities, in particular Chapter 3 (Pensions) of Title V
(Emoluments and social security benefits of officials) and 2. Calculation interest in accordance with standard IAS 19:
Annex VIII (Pension scheme). They are directly applicable in all 2,85 % compound;
Member States.
3. Closed-group model (participants at 31 December 2000);
The scheme covers different types of pension (retirement,
invalidity, survivor's) and the payment of family benefits. 4. Application of the principle of married staff in active
employment, without taking orphans' pensions into
Under Article 83 of the Staff Regulations, benefits paid under account;
the pension scheme are charged to the budget of the
Communities (Chapter A-19 (Pensions and severance grants) 5. The marital situation of persons no longer at work, taking
covering all the institutions). Member States jointly guarantee orphans' pensions into account;
payment of such benefits in accordance with the scale laid
down for financing such expenditure (first subparagraph of 6. Elimination of the effect of the weighting, inflation or
paragraph 1). general revaluation of salaries/pensions;

Officials contribute one third of the long-term cost of 7. Average salary progression of around 2 %;
financing the scheme by means of a compulsory levy set at
8,25 % of the basic salary (second subparagraph of Article 8. A pensionable age of 60;
83(1)).
9. The statistics on early retirement and invalidity are based
Thus the scheme is covered both by the budget (it is booked on current data.
to the Commission budget) and by contributions, while the
payments are guaranteed collectively by the Member States. The calculations of gross pensions and family allowances are
based on the provisions of the Staff Regulations.
The calculation of the estimate of total pensions liabilities (in
line with the financing provided for in Article 83 of the Staff In accordance with accounting standard IAS 19, the actuarial
Regulation) is consistent with standard IAS 19, an international commitment has been calculated on the basis of a real rate of
accounting standard which requires the employer to determine interest of 2,85 % (the rate at 31.12.2000) and comes to EUR
his actuarial commitment on a going concern basis, reflecting 15.85 billion (including EUR 0.04 billion for the members). If
service-prorated benefits and taking into account foreseeable the 1998 rate of 2,5 % had been used, the figure would have
salary increases. The actuarial valuation method used to been EUR 16.82 billion (including EUR 0.04 billion for the
calculate this liability is known as the projected unit credit members)
method (or accumulated entitlements method).
In 2000, the servicing cost comes to EUR 0.66 billion (real
The estimate of total pension liabilities is based on an actuarial interest 2,5 %) and the nominal interest calculated on the
study using the figures at 31 December 1997, but adjusted to actuarial commitment comes to EUR 0.75 billion (nominal
31 December 2000 in line with the additional entitlements interest 4,75 %).
acquired in 1998, 1999 and 2000.
With a 3,78 % rate over 20 years (and a constant real interest
The liabilities cover the pension rights of the following rate of 3,9 % for the period up to 1998 as proposed by
persons: KPMG), the commitment would be EUR 13.54 billion.
27.12.2001 EN Official Journal of the European Communities C 370/95

(EUR million)

Number
Actual

Expenditure Estimate Expenditure Estimate

2000 2001 2002 2000 2001 2002

Retirement pensions 5 458 5 893 6 389 319 346 379

Invalidity pensions 2.899 3.062 3.222 124 132 142

Survivors' pensions 2 370 2 477 2 598 60 63 68

Severance grants 660 534 534 26 21 22

Total 11 387 11 966 12 743 529 562 611

POINT 9: CONTRIBUTIONS TO RELATED ORGANISATIONS

Potential debts due to contributions to related organisations.

This sum represents payments outstanding on non-called-up capital subscribed by the Commission to the
EBRD and the EIF:
(EUR)

EBRD Total capital EBRD Commission subscription

Capital 20 000 000 000 600 000 000

Paid-in 5 250 000 000 157 500 000

Callable 14 750 000 000 442 500 000

(EUR)

EIF Total capital EIF Commission subscription

Capital 2 000 000 000 600 000 000

Paid-in 400 000 000 120 000 000

Callable 1 600 000 000 480 000 000

POINT 10: OTHER POTENTIAL COMMITMENTS POINT 11: FINES

Brussels Capital Region tax


The following table, classified by year of Commission decision,
shows all the cases involving fines which were still pending at
In 1993 the Brussels Capital Region introduced a tax on office
31 December 2000.
workers. The Commission asked the regional authorities about
its exemption under the Protocol on privileges and immunities.
The initial reply given was favourable.
This means that:
However, this position was reversed as a result of legal
proceedings brought by the owners of some of the buildings
occupied by the Commission. The Commission might
therefore have to pay this tax. 1. It does not show cases completely settled by that date.
C 370/96 EN Official Journal of the European Communities 27.12.2001

2. Cases for which there has been a final judgment but which 2. In 2000 the Commission opened an interest-bearing bank
still have to be finalised for various reasons have been account for all provisional payments of fines. The interest
removed from this table and attached in the annex. on each fine is divided pro rata in line with the final
judgment in the case. The amount is included in this bank
account but is not recorded in the attached table.
In view of the complicated nature of these cases, the number
of companies involved and the possible options, this table 3. The total for the heading ‘Appeals pending against
cannot reflect historical developments over a number of years. Commission decision with payment (provisionally)’ is
It therefore merely gives the current situation for each case therefore different to the balance-sheet accounts created for
pending in relation to the Commission's initial decision. this purpose in 1994 and 2000.

Finally, the ‘Miscellaneous’ heading contains a number of


To understand the column headings, it should be borne in amounts which, for various reasons, cannot be recovered or
mind that alterations to certain accounting procedures led to have not yet been recovered. They include:
changes in accounting entries over the period 1986/1995.
— appeals by the Commission against a ruling by the Court
of First Instance cancelling the fines. The Commission
1. Before 1994, fines collected provisionally (from companies appeal is not covered by a bank guarantee or provisional
opting to pay pending a decision by the Court of Justice) payment;
were entered in the budget line provided for this purpose
(7100); since then, they have been charged provisionally to — debtors who are bankrupt or under judicial administration
a balance-sheet account until the Court's final ruling. and for whom a legal procedure is still ongoing;

— fines in the course of recovery, the case being still pending;


At 31 December 2000 there was only one case under the
old system (for EUR 10 000) which had not been affected — fines imposed in 2000 which do not become due until
by this change in procedure (1). 2001.

(EUR)
Appeals pending against Commission decision No appeal
Number of
(i.e. definitive
Year of decision companies Total fines initially imposed Miscellaneous
Without payment With payment payment) Miscel-
involved
(with bank guarantee) (provisionally) laneous

1987 2 410 000 (2) 400 000 (1) 10 000 (1)


2 410 000 (2) 400 000 (1) 10 000 (1)
1992 1 1 000 000 (1) 1 000 000 (1)
1 1 000 000 (1) (without guarantee) 1 000 000 (1)
1994 44 151 130 000 (44) 143 406 411 3 813 589 1 700 000 (2) 2 210 000 2)
(37 + 2 in part) (1 + 2 in part)
24 42 530 000 (24) 15 060 000 (20) 27 460 000 (3) 10 000 (1)
1995 43 250 966 000 (43) 223 843 000 (33) 25 165 000 (8) 102 000 (1) 1 856 000 (1)
7 61 643 000 (7) 39 325 000 (4) 22 318 000 (3)
1997 1 8 800 000 (1) 8 800 000 (1)
1 7 883 326 (1) 7 883 326 (1)
1998 38 532 510 000 (38) 422 122 500 21 647 500 1 800 000 (1) 86 940 000 (11)
(19+1 partiel) (6+1 partiel)
37 518 710 000 (37) 418 502 500 63 557 500 36 650 000 (6)
(22 + 2 partiel) (7+2 in part)
1999 11 112 350 000 (11) 87 250 000 (8) 20 700 000 (2) 4 400 000 (1)
10 107 950 000 (10) 87 250 000 (8) 20 700 000 (2)
2000 25 233 882 000 (25) 78 914 000 (16) 29 504 000 (3) 950 000 (1) 124 514 000 (5)
24 232 932 000 (24) 78 914 000 (16) 29 504 000 (3) 124 514 000 (5)

Totals 165 1 291 048 000 (165) 956 935 911 109 640 089 4 552 .000 (5) 219 920 .000 (20)
Decisions notified (115 + 3 in part) (22 + 3 in part)

106 973 058 326 (106) 639 451 500 171 432 826 162 174 000 (12)
(71 + 4 in part) (22 +2 in part)
N.B.: Fines still pending are shown in italics.

(1) Article 28a of the Financial Regulation.


27.12.2001 EN Official Journal of the European Communities C 370/97

POINT 12: FRAUD AND IRREGULARITIES — If, for objective reasons, recovery proves impossible in a
particular case, the Commission must decide whether the
irrecoverable amount should be charged to the Community
budget or to the Member State which failed to fulfil its
The two tables are based on the formal reports submitted by
obligations. This decision may be taken after several years
the Member States in accordance with Regulations (EEC) No
have elapsed (in the case of EAGGF Guarantee Section
595/91 (1) and (EC) No 1681/94 (2), with amounts being
expenditure, as part of the clearance of accounts
broken down by Member State. The tables show the difference
procedure).
between amounts identified by the Member States as still to be
recovered (calculated on the basis of established entitlements
or estimates) and amounts declared irrecoverable. — Even if the Member State concerned launches recovery
proceedings in time, a positive outcome is not guaranteed.
This is particularly true where recovery orders are
The figures given in this table represent a theoretical contested in the courts.
maximum rather than the amounts which will actually be
made available to the Community budget, for the following
— In the field of structural operations, individual projects are
reasons:
co-financed as part of multiannual programmes. As long as
a multiannual programme has not been closed, it is
impossible to put an exact figure on the amounts to be
— The Member States do not always report the results of recovered because the sums involved in irregularities may,
their recovery operations (and certainly not promptly). in certain circumstances, be reallocated to other, legitimate
projects and because payment by instalments, in particular
final payments, can sometimes be used as a means of
regularising expenditure.
— Although Member States must inform the Commission of
the likelihood of recovery, it is impossible to determine
exactly what proportion of the amounts still to be The figures in these tables are provisional figures based on the
recovered will actually be recovered. National laws reports received and processed up to the end of March 2001.
sometimes provide for a 30-year limitation period, which These figures may therefore be changed in line with further
may well make the national authorities think twice about reports arriving late.
formally writing off recovery even if the chances of success
are only theoretical. Member States must now send the
Commission once a year a statement of the amounts The prospects of recovery in individual cases cannot be
awaiting recovery (Article 8 of Regulation No 438/2001) assessed with sufficient accuracy from the information
to give a better picture of the actual situation. forwarded by the Member States. Experience in recent years
shows that the actual rate of recovery scarcely exceeds 20 %.

— A large proportion of the total for EAGGF Guarantee is, On the date when the revenue and expenditure account was
for objective reasons, irrecoverable for no fault of the drawn up, the annual report on the fight against fraud for
Member State concerned. 2000 had not yet been adopted.

(1) EAGGF Guarantee.


(2) Structural operations.
C 370/98 EN Official Journal of the European Communities 27.12.2001

POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

requested under Regulation (EEC) No 595/91 (EAGGF-G)

Balance to be recovered Balance to be recovered Amount of Art. 3


Pending before courts Irrecoverable (*) Total
Member States < 2000 2000 of (EEC) 595/91 (**)
(d)
(a) (b) (e)
(c) (f) = a + b ¯ d – e

Belgium 23 937 38 896 17 764 25 474 62 334


Denmark 9 597 55 5 049 3 703 5 949
Germany 189 860 56 275 29 345 15 639 4 114 226 382
Greece 70 886 11 39 836 86 70 811
Spain 130 171 25 629 48 339 20 196 62 135 542
France 52 872 12 358 33 430 2 127 63 103
Ireland 4 949 833 0 243 5 539
Italy (***) 1 183 766 280 665 387 051 69 035 947 023 448 373
Luxembourg 15 0 0 0 15
Netherlands 31 409 10 123 8 095 2 261 27 525 11 746
Austria 4 010 171 0 0 4 181
Portugal 20 924 14 240 18 790 1 282 33 882
Finland 19 3 0 0 22
Sweden 164 92 0 0 256
United Kingdom 30 936 17 475 15 077 17 321 31 090

Total 1 753 515 456 826 602 776 131 918 979 198 1 099 225

(*) It will be decided under the clearance of accounts if these amounts are to be charged to the Comunity budget or to the national budget.
(**) The amounts declared by the some Member States under Article 3 of Regulation (EEC) No 595/91 are already included under EAGGF Guarantee debtors on the
assets side of the balance sheet.
(***) In mosts cases Italy describes the chances of actual recovery as ‘limited’.

POTENTIAL ASSETS LINKED TO FRAUD AND IRREGULARITIES

Reported under Regulations (EC) No 1681/94 and EC No 1831/94 (Structural operations)

Balance to be recovered Balance to be recovered


Member State Total
1994-1999 2000

Belgium 945 0 945


Denmark 331 127 458
Germany 40 314 12 389 52 703
Greece 9 601 2 549 12 150
Spain 17 646 10 012 27 658
France 3 561 9 963 13 524
Ireland 3 202 8 757 11 959
Italy 66 310 14 389 80 699
Luxembourg 0 0 0
Netherlands 1 064 16 173 17 237
Austria 0 1 363 1 363
Portugal 37 281 2 553 39 834
Finland 260 336 596
Sweden 999 171 1 170
United Kingdom 50 644 6 327 56 971

Total 232 158 85 109 317 267

N.B. If these amounts are actually recovered, they may be reprogrammed and used to finance other projects under programmes which have not yet closed.
27.12.2001 EN Official Journal of the European Communities C 370/99

POINT 13: DECOMMISSIONING OF THE JOINT RESEARCH Commission to pay and a firm date for the building's return to
CENTRE'S NUCLEAR INSTALLATIONS service.

The decommissioning of the Joint Research Centre's current


nuclear installations and waste disposal are estimated at EUR POINT 15: AGRICULTURAL STOCKS
220 million. A provision amounting to 100 % of the estimated
cost has been entered for closed installations (see heading II —
Liabilities). At 30 September 2000, there was a net potential gain of EUR
155.3 million for the disposal of agricultural stocks - a far
The Commission recognises that these estimates include a higher figure than in the previous year.
margin of error of about 20 %. The experience acquired in
various countries around the world proves that the costs Most (EUR 140 million) of the total potential gain is accounted
involved in decommissioning nuclear installations and in for by cereals. At the time when the figures were adopted for
nuclear waste disposal are frequently underestimated, often the depreciation of cereal-based products, the market situation
dramatically. for these products was not favourable. The amounts were set
at a relatively low level in view of the prospects which were
then expected. However, a substantial improvement is forecast
POINT 14: RENOVATION OF THE BERLAYMONT BUILDING
for the market situation in 2001, in particular for barley and
rye, leading to a considerable rise in the foreseeable sales value
A memorandum of understanding was signed between the
and, consequently, an increase in potential gains. The expected
European Community, the Belgian State and SA Berlaymont
sales value is EUR 118.3/tonnes for barley and EUR
2000 on 8 July 1997 with the following stipulations:
80.7/tonnes for rye, compared with a book value of EUR
79.8/tonnes and EUR 63.8/tonnes respectively, which, when
— The Belgian State would finance the cost of cleaning up
applied to the quantities in stock, leads to potential gains of
the Berlaymont (asbestos removed totalling EUR 89
EUR 69.2 million for barley and EUR 54.4 million for rye.
million);

— As soon as the new Berlaymont building was available, the The difference between the two prices for common wheat
European Community would reimburse the cost of (EUR 5.8/tonnes) is distinctly lower than for the two other
investment consisting of the value of the building before cereals. As the quantity in stock comes to around 2.8 million
renovation (a flat-rate EUR 49 million) and the cost of tonnes, the foreseeable gain amounts to EUR 16.2.
renovation (estimated at EUR 325 million);
The value of new stocks is written down from the date on
— The investment costs were to be reimbursed by the which they are formed. The 2001 budget contains EUR 530
Community in the form of an annual leasehold charge at million for the depreciation of these stocks (Subsection B1),
market conditions for 27 years (estimated at EUR 27 broken down as follows:
million a year);
(EUR million)
— The date for the building's return to service was fixed as a — Cereals 88
non-binding indication at 30 June 2000.
— Rice 34
The Commission now wants to update the 1997 — Olive oil 0
memorandum of understanding to fix a ceiling for the
— Alcohol 155
renovation costs it must cover and a fixed date for the
building's return to service. — Skimmed milk powder 1
— Butter 74
A memorandum of understanding was signed between the
Commission and the Belgian State on 17 July 2001. This — Beef and veal 178
memorandum stipulates that an agreement is to be signed by
Total 530
31 December 2001 setting a firm maximum price for the
C 370/100 EN Official Journal of the European Communities 27.12.2001

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

AT 30.9.2000

Quantity Book Expected sales Potential gains/losses


Product
(tonnes) (EUR million) (EUR million) (b) (EUR million) (c)
(1) (2) (3) (4) (5)

Common wheat, for bread 2 769 601 281,56 297,73 16,17

Durum wheat 0 0,00 0,00 0,00

Barley 1 798 089 143,47 212,71 69,24

Rye 3 217 691 205,28 259,67 54,39

Maize 23 216 2,06 2,12 0,06

Sorghum 5 499 0,49 0,50 0,01

Cereals — total 7 814 096 632,86 772,73 139,87

Rice 703 145 120,15 120,94 0,79

Olive oil 25 360 33,44 33,45 0,01

Public alcohol (b) (a) 188 780 0,53 1,89 1,36

Mixed alcool (b) (a) 1 413 478 7,18 14,13 6,95

Alcohol — total 1 602 258 7,71 16,02 8,31

Butter 71 625 89,62 94,55 4,93

Skimmed milk powder 1 007 0,79 1,82 1,03

Milk products — total 72 632 90,41 96,37 5,96

Beef/carcasses 512 0,22 0,46 0,24

Boned (boneless) beef 218 0,15 0,29 0,14

Equivalent carcasses 320

Beef — total 832 0,37 0,75 0,38

Grand total 884,94 1 040,26 155,32

(a) hectolitres of alcohol.


(b) expected selling prices assumed in the situation update of February 2001, at the budgetary rate assumed for 2001 (EUR 1 = USD 0.93).
(c) ‘+’ = potential gains on sales; ‘–’ = potential losses on sales.