title: Revenue and expenditure account and balance sheet relating to operations under the 1997 budget (Articles 78 and 81 of the Financial Regulation of 21 December 1977) - Volume IV : Consolidated revenue and expenditure account and balance sheet - Explanatory notes

eurovoc_concepts:
Community budget
accounting
adoption of the budget
balance sheet
general budget (EU)

text: 17. 11. 98 EN Official Journal of the European Communities C 350/1 I (Information) COMMISSION REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET RELATING TO OPERATIONS UNDER THE 1997 BUDGET (Articles 78 and 81 of the Financial Regulation of 21 December 1977) VOLUME IV CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT AND BALANCE SHEET EXPLANATORY NOTES (98/C 350/01) CONTENTS Foreword Structure. 1. Accounting principles. 2. Accounting rules and methods. Chapter I: Basic data on the execution of the budget of the European Commission for 1997 1. 1997 budget outturn. 2. Consolidated summary of 1997 budget implementation — Revenue. — Utilisation of appropriations available. Page 3 3 4 7 8 9 — Clearance of commitments. 12 Chapter II: Consolidated revenue and expenditure account for 1997 1. Items contributing to the balance — Table 1: Balance for the year. — Table 2: Revenue. — Table 3: Expenditure. — Table 4: Appropriations for payments carried over from 1996. — Table 5: Exchange differences. — Table 6: Overrun on non-differentiated appropriations carried over from 1996 to 1997 13 14 15 19 23 23 C 350/2 EN Official Journal of the European Communities 17. 11. 98 2. Implementation of general budget for 1997 — Table 7: Appropriations for commitments 1997. — Table 8: Appropriations for payments 1997. — Table 9: Commitments from differentiated appropriations outstanding at 31. 12. 1997, by year of commitment. — Table 10: Commitments foreseeable schedule of payments at 31. 12. 1997. from differentiated appropriations: — Table 11: Commitments from differentiated appropriations outstanding at 31. 12. 1997: payments since initial commitment. — Table 12: Commitments from differentiated appropriations settled in the course of 1997 — Table 13: Movements since initial commitment. — Table 14: Breakdown of 1997 payments, by type. — Table 15: Outturn of budget implementation of the contribution of EFTA countries belonging to the European Economic Area. Chapter III: Consolidated balance sheet of the European Union at 31 December 1997 — Balance sheet at 31 December 1997. — Annexes to the consolidated balance sheet. — Explanatory notes to the consolidated balance sheet. Chapter IV: Commitments not included in the balance sheet — Potential obligations, liabilities and assets of the European Union at 31 December 1997 — Potential liabilities. — Potential assets. — Explanatory notes. 24 30 36 40 42 44 46 61 63 64 67 68 86 89 91 17. 11. 98 EN Official Journal of the European Communities C 350/3 FOREWORD STRUCTURE 1. The revenue and expenditure account and the balance sheet of the European Union institutions 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 2335/95 of 18 September 1995. 2. The accounts 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 for 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) Volume IV Consolidated revenue and expenditure account and balance sheet, with explanatory notes. 3. Volume I sets out the salient features of budgetary implementation in the year. Volumes II and III describe 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, accompanied by explanatory notes. The consolidated revenue and expenditure account and balance sheet give the corresponding figures for the previous year. 1. ACCOUNTING PRINCIPLES 1. 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 revenue and expenditure account 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 fair and reliable 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. 1. 2. The accounting system of the European institutions comprises general accounts and budget accounts. These accounts are kept by calendar year in ecus. 1. 2. 1. 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. (1) International Organisation of Supreme Audit Institutions (INTOSAI) Accounting Standard Framework — September 1995. C 350/4 EN Official Journal of the European Communities 17. 11. 98 The general accounts are based on the following principles: — the principle of the continuity of activities; — the principle of prudence, whereby assets are not overvalued and liabilities are not undervalued; — the principle of consistent accounting methods; — the principle of no-netting between assets and liabilities. For the future the Commission is studying the possibility of presenting a broader accounting result to ensure that balance sheet entries are transferred from one year to the next via the revenue and expenditure account. The chart of accounts will maintain the distinction between the revenue and expenditure accounts and the balance sheet. To do so it must contain: a) the revenue and expenditure accounts, subdivided as follows: — the budgetary revenue and expenditure accounts, providing an overall view of budget implementation, and accounts showing exchange rate differences; these accounts will serve to determine the year’s balance; — the additional revenue and expenditure accounts, which can be used to determine the broader accounting result; b) the balance sheet accounts, which can be used to establish the institution’s financial position, and will show the estimated effect of liabilities and entitlements. 1. 2. 2. The budget accounts give a detailed picture of the implementation of the budget. They are designed to establish: — the consolidated revenue and expenditure account referred to in Title VI of the Financial Regulation; — the figures showing the implementation of the budget referred to in Article 34 of the Financial Regulation. 2. ACCOUNTING RULES AND METHODS 2. 1. The accounts are kept in accordance with the Financial Regulation of 21 December 1977 (last amended on 18 September 1995) and a Regulation laying down certain implementing rules. 2. 2. Conversion into ecus 2. 2. 1. Accounts are kept in ecus. 2. 2. 2. The ecu conversion rates used to prepare the balance sheet were the rates applying on 31 December 1997, except for the following: — tangible assets (furniture and equipment), which are valued at their purchase value in ecus 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 ecus at the monthly accounting rates for December; the total amount in ecus of appropriations carried over cannot be subsequently revalued. — Advances paid under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund are converted at the exchanges rates applying on the 10th day of the second month preceding the month for which they are paid. 17. 11. 98 EN Official Journal of the European Communities C 350/5 — Some operations relating to staff are converted at special rates. Other operations are converted at the monthly accounting rates in force when they are carried out. 2. 3. Revenue 2. 3. 1. The amounts of own resources and financial contributions entered in the accounts are those credited in the course of the year to the accounts opened in the Commission’s name by the governments of the Member States. The difference between the amount of VAT own resources, GNP-based resources and financial contributions entered in the budget and the amount actually due is calculated by 1 July of the following year and entered in an amending budget for that year. 2. 3. 2. The amounts of other revenue entered in the accounts are sums actually received in the course of the year. 2. 4. Expenditure 2. 4. 1. For the purpose of calculating the balance for the year, expenditure covers payments made against the year’s appropriations for payments plus any of those same appropriations that are carried over. 2. 4. 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 paid 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 1996 and 15 October 1997, provided that the accounting officer was notified of the commitment and authorisation by 31 January 1998. 2. 4. 3. Appropriations for payments may be carried over to the following financial year only. The procedure is as follows: — 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. 2. 5. Rules on valuation Except where indicated in the explanatory notes to the balance sheet, the various headings are valued as follows: 2. 5. 1. Tangible and intangible fixed assets are valued at their historic value converted into ecus at the rate applying when they were purchased. The Commission’s fixed assets must also be subject to depreciation for each full year, according to the linear method (Section 8 of the Commission’s Inventory Regulation). 2. 5. 2. Stocks are valued at the price of the last supplies received, converted at the ecu rate applying on 31 December. C 350/6 EN Official Journal of the European Communities 17. 11. 98 2. 5. 3. Financial assets are valued at their purchase price. If denominated in foreign currency, they are converted at the ecu rate applying on 31 December. In line with the principle of prudence, an adjustment must be made where there is a probable loss. 2. 5. 4. Entitlements are entered in the accounts at their face value, converted at the ecu rate applying on 31 December, with the exception of entitlements denominated at a fixed rate. Save in exceptional cases, no adjustments are made to entitlements. The Commission is considering this possibility for the future. Where this is the case, a special indication is given in the notes on the balance sheet. 2. 5. 5. Cash investments and disposable assets are valued at their face value converted into ecus at the rate applying on 31 December. For the sake of prudence, an adjustment must be made where there is a probable loss. 2. 5. 6. Debts are valued at their face value in ecus at the rate applying on 31 December if they are denominated in a foreign currency. 2. 6. Payments on account and accelerated payments Payments on account for operational purposes, other than the advances paid under the common agricultural policy, are included in the year’s expenditure and do not appear as assets in the balance sheet. 2. 7. EFTA involvement in the 1997 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. A detailed breakdown of the utilisation of these appropriations is given in Table 15. 2. 8. Balance for the year The balance 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) — 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 (definition of expenditure at 2. 4. 2) (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 ecu rate, exceed non-differentiated appropriations carried over from the previous year; — the balance of exchange-rate gains and losses recorded during the year. Unrealised exchange differences at the JRC are not entered in the accounts as exchange-rate losses and gains but entered in suspense accounts. 2. 9. Consolidation The consolidated accounts cover the accounts of the European Parliament (including the Ombudsman), 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 and the Committee of the Regions. The method used is that of full consolidation. (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 carry-overs of appropriations from year n-1 to year n. 17. 11. 98 EN Official Journal of the European Communities C 350/7 CHAPTER I BASIC DATA ON THE EXECUTION OF THE BUDGET OF THE EUROPEAN COMMISSION FOR 1997 The 1997 budget outturn is shown under heading I. B (liabilities) of the consolidated balance sheet. 1997 BUDGET OUTTURN EFTA-EEA (a) European Union (b) Budget 1997 (c = a + b) (ECU) 1997 REVENUE (1) 57 171 809,00 80 490 526 023,85 80 547 697 832,85 1997 EXPENDITURE (2) − 55 307 869,81 − 79 948 139 976,56 − 80 003 447 846,37 Payments from 1997 appropriations − 54 964 579,21 − 79 246 543 900,59 − 79 301 508 479,80 Non-differentiated appropriations, Commission Non-differentiated appropriations, other institutions − 1 563 000,00 − 43 305 796 253,29 − 43 307 359 253,29 − 1 300 102 261,48 − 1 300 102 261,48 Differentiated appropriations − 53 401 579,21 − 34 640 645 385,82 − 34 694 046 965,03 Carryovers to 1998 Non-differentiated appropriations, Commission Non-differentiated appropriations, other institutions Differentiated appropriations EFTA-EEA appropriations carried over from 1996 to 1997 (3) UNUSED 1996 CARRYOVERS WHICH LAPSE Non-differentiated appropriations, Commission Non-differentiated appropriations, other institutions − 701 596 075,97 − 701 596 075,97 − 362 815 303,32 − 362 815 303,32 − 150 662 010,84 − 150 662 010,84 − 188 118 761,81 − 188 118 761,81 − 343 290,60 0,00 − 343 290,60 111 929,75 322 943 321,55 323 055 251,30 176 984 046,15 176 984 046,15 60 385 979,05 60 385 979,05 Differentiated appropriations 111 929,75 85 573 296,35 85 685 226,10 EXCHANGE DIFFERENCES 95 023 529,87 95 023 529,87 OVERRUN ON NON-DIFFERENTIATED APPROPRIATIONS, CARRIED OVER Commission Other institutions − 71,33 0,00 − 71,33 − 71,33 0,00 − 71,33 Adjustment balance 1996 (4) − 391 766,97 − 391 766,97 Total 2 367 635,91 959 961 060,41 962 328 696,32 (1) The revenue figure for the current year includes revenue accruing from repayments of payments on account by recipients of Community aid which has not been re-used under the original expenditure heading and which has been entered under miscellaneous revenue for the year. (2) Total gross budget expenditure for the year comes to ECU 81 728 393 808,32. When the negative expenditure under the EAGGF Guarantee Section (ECU 1 724 945 961,95) is taken into account, total net budget expenditure chargeable to 1997 comes to ECU 80 003 447 846,37. (3) This amount could not be included in the 1996 balance since the corresponding appropriations were carried over after the closure of the revenue and expenditure account for 1996. (4) This adjustment corresponds to the 1994 outturn which was deducted from the EFTA countries’ contribution to the 1996 budget. C 350/8 EN Official Journal of the European Communities 17. 11. 98 CONSOLIDATED SUMMARY OF 1997 BUDGET IMPLEMENTATION Revenue Revenue forecast Initial budget Final budget 1997 revenue 1996 revenue (ECU) OWN RESOURCES 81 753 560 845,00 77 369 298 665,00 76 406 489 452,98 70 258 526 530,03 Agricultural levies (Chap. 10) 873 400 000,00 873 400 000,00 1 025 185 675,94 810 146 493,65 Sugar and isoglucose levies (Chap. 11) 1 366 000 000,00 1 366 000 000,00 1 114 038 050,75 1 213 698 408,35 Customs duties (Chap. 12) 13 559 100 000,00 13 559 100 000,00 13 607 742 946,83 13 069 077 504,09 VAT resources (Chap. 13) 34 587 742 644,00 34 864 153 514,00 34 918 966 286,85 35 676 822 660,12 GNP-based resources (Chap. 14) 32 947 168 201,00 28 286 495 151,00 27 436 617 813,21 21 085 068 933,77 Correction of budgetary imbalances (Chap. 15) Own resources collection costs (Chap. 19) 0,00 0,00 − 121 364 754,91 − 86 996 367,68 − 1 579 850 000,00 − 1 579 850 000,00 − 1 574 696 565,69 − 1 509 291 102,27 SURPLUSES AVAILABLE p. m. 4 384 047 180,00 3 270 541 482,52 10 055 361 410,37 Transfer to EAGGF Guarantee monetary reserve GNP from previous years (Chap. 31) GNP from previous years (Chap. 32) Refunds to Member States (Chap. 33) Correction for United Kingdom (Chap. 35) Balance from previous year (Chap. 30) OTHER REVENUE (Titles 4 to 9) Miscellaneous Community taxes, levies and dues Revenue accruing from the administrative operation of the institutions Contributions to Community programmes, repayment of expenditure, revenue from services rendered against payment Interest on late payments and fines Revenue from borrowing and lending operations p. m. p. m. p. m. p. m. p. m. 0,00 0,00 0,00 0,00 − 567 486 920,41 858 165 836,53 0,00 − 544 894 541,08 − 27 044 075,85 0,00 − 7 589 757,01 13 862,93 0,00 6 465 521,20 5 988 907,35 p. m. 4 384 047 180,00 4 384 047 179,82 9 218 236 879,41 612 026 472,00 612 189 472,00 870 666 897,35 961 184 198,58 484 127 172,00 484 290 172,00 432 514 713,35 417 674 463,74 97 284 500,00 97 284 500,00 97 024 495,56 94 255 882,85 7 180 000,00 7 180 000,00 288 207 536,91 309 834 491,05 0,00 0,00 8 632 144,36 114 664 964,64 18 258 000,00 18 258 000,00 29 279 531,40 17 373 736,39 Miscellaneous revenue 5 176 800,00 5 176 800,00 15 008 475,77 7 380 659,91 Of which: contribution of EFTA countries belonging to EEA p. m. 0,00 57 171 809,00 45 258 019,00 Total 82 365 587 317,00 82 365 535 317,00 80 547 697 832,85 (1) 81 275 072 138,98 (1) Total gross revenue for the year comes to ECU 82 122 394 398,54. When the costs incurred by the Member States in the collection of own resources (ECU 1 574 696 565,69) are taken into account, total net revenue collected in respect of 1997 comes to ECU 80 547 697 832,85. UTILISATION OF APPROPRIATIONS AVAILABLE Non-differentiated appropriations Differentiated appropriations Total appropriations Commitments Payments Commitments Payments Commitments Payments (ECU) APPROPRIATIONS AVAILABLE Appropriations entered in budget Initial budget 46 131 174 746,00 46 131 174 746,00 43 077 262 593,96 36 291 529 098,77 89 208 437 339,96 82 422 703 844,77 Supplementary and/or amending budget −52 000,00 −52 000,00 − 52 000,00 − 52 000,00 Transfers Additional appropriations Made available again as a result of decommitments Made available again after repayment of payments on account Contributions by third parties Carryovers from previous year Automatic carryovers 501 020 850,78 Carried over by budgetary authority 379 416 000,00 379 416 000,00 Carried over by Commission (1) Contributions by third parties 0,00 1 665 000,00 1 665 000,00 0,00 0,00 0,00 0,00 110 408 343,67 91 578 826,46 110 408 343,67 91 578 826,46 0,00 501 020 850,78 379 416 000,00 379 416 000,00 31 761 788,12 335 188 290,60 31 761 788,12 335 188 290,60 80 310 004,82 87 624 073,73 80 310 004,82 87 624 073,73 Total 46 510 538 746,00 47 011 559 596,78 43 301 407 730,57 36 805 920 289,56 89 811 946 476,57 83 817 479 886,34 APPROPRIATIONS USED IN 1997 Appropriations entered in budget 45 127 253 880,80 44 607 461 513,77 41 133 250 869,46 34 671 897 277,38 86 260 504 750,26 79 279 358 791,15 Additional appropriations Made available again as a result of decommitments Made available again after repayment of payments on account Contributions by third parties 1 664 956,49 1 664 956,49 0,00 0,00 0,00 0,00 47 393 739,10 22 149 687,65 47 393 739,10 22 149 687,65 (1) Carryovers relating to EFTA, both commitments and payments, which are in addition to Commission carryovers, total ECU 85 348,12 and ECU 343 290,60 respectively. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 9 Non-differentiated appropriations Differentiated appropriations Total appropriations Commitments Payments Commitments Payments Commitments Payments (ECU) Carryovers from previous years Automatic carryovers 384 382 205,62 Carried over by budgetary authority 259 828 047,99 258 684 620,69 Carried over by Commission Contributions by third parties 0,00 384 382 205,62 259 828 047,99 258 684 620,69 30 048 915,27 249 503 064,50 30 048 915,27 249 503 064,50 27 786 466,14 42 353 975,97 27 786 466,14 42 353 975,97 Total 45 387 081 928,79 45 250 528 340,08 41 240 144 946,46 34 985 904 005,50 86 627 226 875,25 80 236 432 345,58 CARRYOVERS TO FOLLOWING YEAR Appropriations entered in budget and additional appropriations Automatic carryovers (Article 7 (1) (b) of the Financial Regulation) Carried over under Article 7 (1) (a) of the Financial Regulation Carried over by Commission Contributions by third parties Carryovers from previous year Contributions by third parties APPROPRIATIONS LAPSING Carried over by budgetary authority 4 522 000,00 4 522 000,00 508 955 314,16 0,00 508 955 314,16 0,00 0,00 4 522 000,00 4 522 000,00 46 635 832,00 118 689 623,00 46 635 832,00 118 689 623,00 63 014 604,57 69 429 138,81 63 014 604,57 69 429 138,81 52 523 538,68 45 270 097,76 52 523 538,68 45 270 097,76 Total 4 522 000,00 513 477 314,16 162 173 975,25 233 388 859,57 166 695 975,25 746 866 173,73 Appropriations entered in budget 999 346 865,20 1 010 183 918,07 1 897 375 892,50 1 500 942 198,39 2 896 722 757,70 2 511 126 116,46 Additional appropriations Made available again as a result of decommitments Made available again after repayment of payments on account Contributions by third parties 43,51 43,51 C 3 5 0 / 1 0 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Non-differentiated appropriations Differentiated appropriations Total appropriations Commitments Payments Commitments Payments Commitments Payments (ECU) Carryovers from previous years Automatic carryovers 116 638 645,16 116 638 645,16 Carried over by budgetary authority 119 587 952,01 120 731 379,31 119 587 952,01 120 731 379,31 Carried over by Commission Contributions by third parties 1 712 872,85 85 685 226,10 1 712 872,85 85 685 226,10 0,00 0,00 0,00 Total 1 118 934 817,21 1 247 553 942,54 1 899 088 808,86 1 586 627 424,49 3 018 023 626,07 2 834 181 367,03. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 1 1 C 350/12 EN Official Journal of the European Communities 17. 11. 98 CLEARANCE OF COMMITMENTS Commitments against non-differentiated appropriations Commitments against differentiated appropriations (ECU) Total COMMITMENTS FROM PREVIOUS YEARS Outstanding commitments at close of previous year (1) 501 020 850,78 47 911 111 589,81 48 412 132 440,59 Change in outstanding commitments during the year As a result of decommitments — leading to appropriations being made available again in 1998 — not leading to appropriations being made available again in 1998 As a result of changes in the ecu rate Payments in course of year − 130 632 937,00 − 130 632 937,00 − 1 506 971 705,88 − 1 506 971 705,88 − 3 651 518,76 − 3 651 518,76 Against appropriations entered in budget 20 305 127 594,41 20 305 127 594,41 Against appropriations made available again after repayment on payments of account 0,00 Against appropriations from contributions by third parties 2 885 765,45 2 885 765,45 Against automatic carryovers 384 382 205,62 384 382 205,62 Against appropriations carried over by Commission Against carryovers relating to contributions by third parties 150 806 934,20 150 806 934,20 30 916 368,60 30 916 368,60 Cancellation of uncleared commitments 116 638 645,16 116 638 645,16 Commitments outstanding at close of year 0,00 25 780 118 765,51 25 780 118 765,51 1997 COMMITMENTS Commitments entered into during the year 45 387 081 928,79 41 240 144 946,46 86 627 226 875,25 Payments in course of year Against appropriations entered in budget 44 607 461 513,77 14 366 769 682,97 58 974 231 196,74 Against appropriations made available again after repayment of payments of account 0,00 Against appropriations from contributions by third parties 19 263 922,20 19 263 922,20 Against appropriations carried over by the budgetary authority Against appropriations carried over by Commission Against carryovers relating to contributions by third parties 258 684 620,69 0,00 258 684 620,69 98 696 130,30 98 696 130,30 11 437 607,37 11 437 607,37 Unused commitments which lapse 11 980 480,17 11 980 480,17 Commitments outstanding at close of year 508 955 314,16 26 743 977 603,62 27 252 932 917,78 Total commitments outstanding at close of year 508 955 314,16 52 524 096 369,13 53 033 051 683,29 (1) The difference of ECU 556 076,57 in differentiated appropriations in relation to the previous year derives essentially from the part of items B2-1820 and B2-1830 which cannot be carried over. 17. 11. 98 EN Official Journal of the European Communities C 350/13 CHAPTER II CONSOLIDATED REVENUE AND EXPENDITURE ACCOUNT FOR 1997 Table 1 BALANCE FOR THE YEAR Breakdown 1997 1996 (ECU million) of which: EFTA-EEA contribution 76 406,489 70 258,527 3 270,542 10 055,361 870,667 57,172 961,184 45,258 Total (a) 80 547,698 81 275,072 REVENUE (Table 2) — Own resources — Surpluses available — Other revenue EXPENDITURE — Payments for the year (Table 3) 79 301,509 76 165,595 of which: EFTA-EEA contribution 54,965 40,986 — Carryovers to the next financial year (Table 3) 701,596 1 288,467 — EFTA-EEA appropriations carried over from 1996 to 1997 (1) 0,343 0,055 Total (b) 80 003,448 77 454,117 OUTTURN FOR THE YEAR: (a)—(b) 544,250 3 820,955 APPROPRIATIONS CARRIED OVER FROM PREVIOUS YEAR WHICH LAPSED (Table 4) of which: EFTA-EEA contribution EXCHANGE DIFFERENCES FOR THE YEAR (Table 5) OVERRUN ON CARRYOVERS (Table 6) ADJUSTMENT BALANCE 1996 (2) of which: European Community of which: EFTA-EEA contribution 143,861 0,017 423,465 0,000 0,000 323,055 0,112 95,024 0,000 0,000 − 0,392 0,392 Balance for the year 962,329 4 388,281 of which: EFTA-EEA balance 2,368 4,234 (1) This amount could not be included in the 1996 balance since the corresponding appropriations were carried over after the closure of the revenue and expenditure account for 1996. (2) This adjustment corresponds to the 1994 outturn which was deducted from the EFTA countries’ contribution to be 1996 budget. C 350/14 EN Official Journal of the European Communities 17. 11. 98 Table 2 REVENUE FOR 1997 Category Estimates Entitlements established in 1997 carried over from 1996 Total (ECU million) Amounts recovered Amounts to be recovered Agricultural levies (Chap. 10) 873,400 1 551,117 Sugar and isoglucose levies (Chap. 11) 1 366,000 1 117,007 6,814 9,767 1 557,931 1 025,186 532,745 1 126,774 1 114,038 12,736 Customs duties (Chap. 12) VAT resources (Chap. 13) 13 559,100 14 581,672 17,692 14 599,364 13 607,743 991,621 34 864,154 34 918,966 0,000 34 918,966 34 918,966 GNP-based resources (Chap. 14) 28 286,495 27 436,618 0,000 27 436,618 27 436,618 Correction of budgetary imbalances (Chap. 15) 0,000 − 121,365 0,000 − 121,365 − 121,365 0,000 0,000 0,000 Own resources collection costs (Chap. 19) − 1 579,850 − 1 724,979 − 3,427 − 1 728,406 − 1 574,697 − 153,709 Surpluses available (Title 3) 4 384,047 3 276,616 0,000 3 276,616 3 270,542 6,074 Miscellaneous Community taxes, levies and dues (Title 4) Revenue accruing from the administrative operation of the institutions (Title 5) Contributions to Community programmes, repayment of expenditure and revenue from services rendered against payment (Title 6) Interest on late payments and fines (Title 7) (1) Borrowing and lending operations (Title 8) Miscellaneous revenue (Title 9) 484,290 432,714 1,071 433,785 432,515 1,270 97,284 89,719 19,737 109,456 97,024 12,432 7,180 0,000 18,258 5,177 288,769 41,589 330,358 288,208 42,150 20,631 545,938 26,109 191,451 14,089 10,426 566,569 217,560 24,515 8,632 557,937 29,280 15,008 188,280 9,507 (1) Of the total amount to be recovered in respect of fines and penalty payments, ECU 50 611 348,95 has been collected and entered provisionally in an account in the balance sheet for revenue collected in respect of fines pending the final decision of the Court of Justice. Total 82 365,535 81 907,683 841,058 82 748,741 80 547,698 2 201,043 Table 3 EXPENDITURE. 1 7 1 1 9 8. Heading Headings other than ‘Administrative expenditure’ concern only the Commission Payments for the year Carryovers to the next year Total 1997 1996 1997 1996 1997 1996 1. COMMON AGRICULTURAL POLICY Market expenditure (B1-1 to B1-3 and B1-7) Accompanying measures (B1-4 and B1-5) 38 271,323 37 169,770 82,384 426,913 38 353,707 2 069,301 1 871,874 2 069,301 37 596,683 1 871,874 Sub total — Heading 1 40 340,624 39 041,645 82,384 426,913 40 423,008 39 468,558 (ECU million) 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) Community initiatives (B2-1 4) Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Other structural operations (B2-2) Cohesion Fund (B2-3) EEA financial mechanism (B2-4) 3 580,000 486,893 3 360,294 421,585 11 521,436 10 610,257 6 143,400 1 677,321 202,920 10,927 2 322,983 102,518 6 031,600 1 691,388 307,996 40,046 1 872,188 87,076 3 580,000 486,893 3 360,294 421,585 11 521,436 10 610,257 6 143,400 1 677,321 202,920 10,927 2 322,983 102,518 6 031,600 1 691,388 337,176 47,219 1 872,188 87,076 29,180 7,173 Sub total — Heading 2 26 048,398 24 422,429 0,000 36,353 26 048,398 24 458,782 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 3. INTERNAL POLICIES Research (B6) B6-1: Joint Research Centre — Staff and resources 211,021 204,029 B6-2: B6-3: B6-4: Joint Research Centre — Direct operating appropriations — EC framework programme 1994 to 1998 Joint Research Centre — Direct operating appropriations — EAEC framework programme (1994 to 1998) Joint Research Centre — Direct action — Completion of the former joint and supplementary programmes 31,566 33,668 7,226 3,815 8,695 213,712 204,029 2,690 7,894 0,865 9,411 0,656 39,460 8,091 43,078 9,351 34,243 C 3 5 0 / 1 5 11,668 14,446 22,575 18,261 Heading Headings other than ‘Administrative expenditure’ concern only the Commission Payments for the year Carryovers to the next year Total 1997 1996 1997 1996 1997 1996 B6-5: B6-7: B6-8: Indirect action (shared-cost projects) and concerted action — Completion of earlier projects Indirect action (shared-cost projects), concerted action and supplementary programmes — EC framework programme (1994 to 1998) Indirect action (shared-cost activities) concerted action and supplementary programmes — EAEC framework programme (1994 to 1998) B6-9: Indirect action (shared-cost) — Fight against fraud and global reserve for research 401,119 750,447 36,739 40,508 437,858 790,955 2 160,271 1 646,986 29,780 8,454 2 190,051 1 655,440 203,575 234,533 203,575 234,533 0,037 0,000 0,037 Research total 3 018,594 2 890,061 92,414 81,604 3 111,008 2 971,666 (ECU million) Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) Trans-European networks (B5-7) Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 154,246 33,163 28,454 20,399 361,854 111,056 105,527 141,092 35,802 15,541 128,540 17,441 3,933 183,419 96,028 34,791 363,067 2,268 5,157 97,891 43,169 30,521 16,201 379,602 82,950 79,205 139,834 35,429 15,776 120,077 14,629 4,235 168,763 39,771 5,821 35,237 259,499 2,194 3,356 2,000 5,643 2,800 0,700 7,164 1,000 3,000 17,000 20,000 15,569 1,000 0,820 5,000 10,800 4,500 5,500 2,622 4,586 156,246 33,163 28,454 20,399 367,497 113,856 106,227 148,256 35,802 15,541 129,540 17,441 3,933 188,419 96,028 0,000 34,791 373,867 6,768 10,657 98,891 46,169 30,521 16,201 379,602 99,950 99,205 155,403 35,429 15,776 120,897 14,629 4,235 168,763 42,393 5,821 35,237 264,085 2,194 3,356 Sub total — Heading 3 4 860,371 4 464,222 137,522 146,201 4 997,893 4 610,423 C 3 5 0 / 1 6 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Heading Headings other than ‘Administrative expenditure’ concern only the Commission Payments for the year Carryovers to the next year Total 1997 1996 1997 1996 1997 1996 (ECU million) 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) Humanitarian aid (B7-2 1) Cooperation — Asia (B7-3 0) Cooperation — Latin America (B7-3 1) Cooperation — southern Africa (B7-3 2) Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) Cooperation — New Independent States (B7-5 2) Cooperation — former Yugoslavia (B7-5 4) Other cooperation measures (B7-6, B7-5 1, B7-5 3) Democracy and human rights (B7-7) International fisheries agreements (B7-8 0) External aspects of Community policies (B7-8 1 to B7-8 7) Support expenditure (B7-9 5) Common foreign and security policy (B8-0) 407,686 484,234 252,292 148,888 70,991 403,879 824,861 396,127 42,375 318,530 59,323 284,706 75,231 0,035 16,118 413,090 439,252 283,941 152,331 37,336 357,499 836,714 369,450 12,887 282,101 65,246 250,954 96,657 0,000 50,889 19,660 185,068 1,550 16,600 3,520 8,116 14,000 14,336 2,400 407,686 503,894 252,292 148,888 70,991 405,429 824,861 396,127 42,375 335,130 59,323 284,706 75,231 413,090 624,320 283,941 152,331 37,336 357,499 836,714 369,450 26,887 296,437 65,246 250,954 99,057 9,637 24,233 60,526 Sub total — Heading 4 3 785,277 3 648,348 49,446 225,441 3 834,723 3 873,789 5. ADMINISTRATIVE EXPENDITURE Staff — Commission — Office for Official Publications — European Parliament (including Ombudsman) — Council — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors 1 665,066 1 716,255 31,449 481,396 186,519 9,821 6,221 34,660 88,515 47,521 30,267 479,239 184,676 10,193 5,547 33,910 87,986 47,763 51,649 0,648 19,915 1,805 0,176 0,181 0,936 2,576 0,618 63,896 1,197 18,870 1,449 0,151 0,263 0,626 1,309 0,514 1 716,715 1 780,151 32,097 501,310 188,324 9,998 6,403 35,596 91,091 48,139 31,464 498,109 186,125 10,344 5,810 34,535 89,295 48,277. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 1 7 Heading Headings other than ‘Administrative expenditure’ concern only the Commission Payments for the year Carryovers to the next year Total 1997 1996 1997 1996 1997 1996 (ECU million) Administration — Commission — Office for Official Publications — European Parliament (including Ombudsman) — Council — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors 6. RESERVES Monetary reserve (B1-6) Guarantee reserve (B0-2 3) Emergency aid reserve (B7-9 1) Negative reserve (B0-4 5) 7. COMPENSATION Compensation (B0-5) 753,852 18,274 295,779 86,562 13,265 5,637 11,659 28,432 4,116 620,671 17,635 202,403 105,599 13,174 4,440 12,562 76,251 3,991 225,570 3,716 75,148 36,903 2,430 2,824 3,101 2,619 1,429 194,140 3,946 119,067 37,009 2,982 1,550 2,555 2,285 1,749 979,422 21,990 370,927 123,466 15,695 8,461 14,759 31,050 5,545 814,811 21,580 321,470 142,608 16,156 5,991 15,117 78,536 6,740 Sub total — Heading 5 3 768,743 3 652,561 432,245 453,558 4 200,987 4 106,120 286,095 235,390 286,095 235,390 Sub total — Heading 6 286,095 235,390 0,000 0,000 286,095 235,390 Sub total — Heading 7 212,000 212,000 701,000 701,000 0,000 0,000 212,000 212,000 701,000 701,000 Total 79 301,508 76 165,595 701,596 1 288,467 80 003,104 77 454,062 C 3 5 0 / 1 8 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 17. 11. 98 EN Official Journal of the European Communities C 350/19 Table 4 APPROPRIATIONS FOR PAYMENTS CARRIED OVER FROM 1996 Heading Headings other than ‘Administrative expenditure’ concern only the Commission Carryover from 1996 Payments effected in 1997 Appropriations carried over to 1998 Appropriations lapsing 1997 Appropriations lapsing 1996 1. COMMON AGRICULTURAL POLICY Market expenditure (B1-1 to B1-3 and B1-7) 426,913 282,603 144,309 12,394 Accompanying measures (B1-4 and B1-5) Sub total — Heading 1 426,913 282,603 0,000 144,309 12,394 (ECU million) 2. STRUCTURAL OPERATIONS EAGGF-Guidance (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) Community initiatives (B2-1 4) 0,001 Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) 29,180 10,820 Other structural operations (B2-2) 7,173 18,360 7,173 Cohesion Fund (B2-3) EEA-financial mechanism (B2-4) 3. INTERNAL POLICIES Research (B6) Sub total — heading 2 36,353 10,820 0,000 25,533 0,001 B6-1: Joint Research Centre — Staff and resources 12,817 12,650 0,167 0,000 B6-2: Joint Research Centre — Direct operating appropriations — EC framework programme (1994 to 1998) B6-3: Joint Research Centre — Direct operating appropriations — EAEC framework programme (1994 to 1998) B6-4: Joint Research Centre — Direct action — Completion of the former joint and supplementary programmes B6-5: Indirect action (shared-cost projects) and concerted action — Completion of earlier projects 6,726 2,963 3,763 0,656 0,129 0,527 0,000 19,263 10,702 8,561 0,000 47,113 15,887 31,226 0,000 0,000 B6-7: Indirect action (shared-cost projects), concerted action and supplementary programmes — EC framework programme (1994 to 1998) 8,606 4,667 Research total 95,180 46,998 44,243 3,939 3,939 67,302 C 350/20 EN Official Journal of the European Communities 17. 11. 98 (ECU million) Heading Headings other than ‘Administrative expenditure’ concern only the Commission Carryover from 1996 Payments effected in 1997 Appropriations carried over to 1998 Appropriations lapsing 1997 Appropriations lapsing 1996 Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) 1,000 3,000 0,039 3,000 0,333 17,000 20,000 15,687 0,011 1,618 7,089 11,440 0,322 0,000 0,961 0,000 15,382 12,911 4,247 0,820 0,256 0,564 5,273 3,550 0,226 1,497 6,426 1,016 2,000 0,000 0,083 Trans-European networks (B5-7) 2,246 0,360 1,886 0,032 Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 2,600 Sub total — Heading 3 160,540 74,360 44,791 41,388 79,459 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) Humanitarian aid (B7-2 1) 186,380 185,704 Cooperation — Asia (B7-3 0) 0,243 0,639 0,017 0,037 0,243 Cooperation — Latin America (B7-3 1) Cooperation — southern Africa (B7-3 2) Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) 0,195 Cooperation — New Independent States (B7-5 2) Cooperation — former Yugoslavia (B7-5 4) 14,000 14,000 Other cooperation measures (B7-6, B7-5 1, B7-5 3) 13,146 10,967 0,085 2,094 0,000 Democracy and human rights (B7-7) 17. 11. 98 EN Official Journal of the European Communities C 350/21 (ECU million) Heading Headings other than ‘Administrative expenditure’ concern only the Commission Carryover from 1996 Payments effected in 1997 Appropriations carried over to 1998 Appropriations lapsing 1997 Appropriations lapsing 1996 International fisheries agreements (B7-8 0) External aspects of Community policies (B7-8 1 to B7-8 7) Common foreign and security policy (B8-0) 2,400 9,637 1,554 8,451 0,846 1,186 Sub total — Heading 4 225,807 206,677 0,366 18,764 5. ADMINISTRATIVE EXPENDITURE Staff — Commission 61,520 52,425 0,113 — Office for Official Publications 1,197 0,855 — European Parliament (including Ombudsman) 18,870 15,497 — Council — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors Administration — Commission — Office for Official Publications — European Parliament (including Ombudsman) — Council — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors 1,449 0,151 0,263 0,626 1,309 0,514 1,065 0,076 0,157 0,420 1,026 0,470 196,595 173,479 3,946 119,067 37,009 2,982 1,550 2,555 2,285 1,749 3,711 67,733 33,324 2,708 1,278 2,405 2,199 1,636 8,981 0,343 3,373 0,384 0,075 0,107 0,205 0,283 0,045 23,116 0,234 51,334 3,685 0,274 0,273 0,150 0,086 0,113 6,484 6,696 13,958 0,069 1,705 0,136 0,055 0,364 0,769 0,398 0,075 17,037 0,251 7,690 0,925 0,285 1,352 0,072 0,093 0,077 Sub total — Heading 5 453,637 360,463 0,113 93,061 45,311 6. RESERVES Monetary reserve (B1-6) Guarantee reserve (B0-2 3) Emergency aid reserve (B7-9 1) Negative reserve (B0-4 5) 7. COMPENSATION Compensation (B0-5) Sub total — Heading 6 0,000 0,000 0,000 0,000 0,000 Sub total — Heading 7 0,000 0,000 0,000 0,000 0,000 Grand total 1 303,249 934,924 45,270 323,055 143,861 C 350/22 EN Official Journal of the European Communities 17. 11. 98 (ECU million) Heading Headings other than ‘Administrative expenditure’ concern only the Commission Carryover from 1996 Payments effected in 1997 Appropriations carried over to 1998 Appropriations lapsing 1997 Appropriations lapsing 1996 Breakdown by institution Commission — of which: non-differentiated appropriations — of which: differentiated appropriations European Parliament Council Economic and Social Committee Committee of the Regions Joint Structure Court of Justice Court of Auditors 1 112,870 690,058 422,812 137,937 38,458 3,133 1,814 3,181 3,593 2,264 804,931 513,074 291,857 83,230 34,389 2,783 1,435 2,825 3,225 2,106 45,270 0,000 45,270 0,000 0,000 0,000 0,000 0,000 0,000 0,000 266,669 176,984 85,685 54,706 4,069 0,350 0,379 0,355 0,369 0,158 129,867 43,710 86,156 9,395 1,062 0,339 1,715 0,840 0,491 0,152 Grand total 1 303,249 934,924 45,270 323,055 143,861 17. 11. 98 EN Official Journal of the European Communities C 350/23 Table 5 EXCHANGE DIFFERENCES Headings 1997 1996 (ECU million) Own resources EAGGF Guarantee Section advances Staff expenditure Currency purchases/sales Profits or losses on payment operations Revaluation differences on bank accounts Exchange differences on bank reconciliation Revaluation differences on non-budget accounts Miscellaneous 0,036 38,963 −2,250 99,989 −0,808 −16,225 −20,934 0,753 −4,500 0,145 −16,076 −3,579 341,549 −1,673 70,249 38,699 −0,381 −5,468 Total 95,024 423,465 Table 6 OVERRUN ON NON-DIFFERENTIATED APPROPRIATIONS CARRIED OVER FROM 1996 TO 1997 (Article 5 of Commission Regulation (Euratom, ECSC, EC) No 3418/93 of 9 December 1993) Institution 1997 1996 (ECU million) Commission Council Court of Justice Court of Auditors 7 64 71 109 132 241 Total Table 7 APPROPRIATIONS FOR COMMITMENTS FOR 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 Commit- ments entered into in 1997 Total Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 1. COMMON AGRICULTURAL POLICY Market expenditure (B1-1 to B1-3) 38 887,900 −254,000 360,800 38 994,700 38 605,634 Accompanying measures (B1-4 and B1-5) 1 845,100 230,000 2 075,100 2 069,301 389,066 5,799 Sub total — Heading 1 40 733,000 −24,000 0,000 0,000 360,800 41 069,800 40 674,935 0,000 0,000 0,000 394,865 0,000 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) 4 026,100 490,650 12 989,700 7 639,100 Community initiatives (B2-1 4) 3 273,400 −100,000 Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 & B2-1 9) Other structural operations (B2-2) Cohesion Fund (B2-3) EEA-financial mechanism (B2-4) 301,050 0,000 2 749,000 108,000 4 026,100 4 026,100 490,650 368,974 12 989,700 12 983,138 7 639,100 7 639,100 3 173,400 1 949,117 4,648 305,698 264,365 0,000 0,000 2 749,000 2 748,925 108,000 102,518 0,000 121,676 6,562 0,000 105,409 1 224,283 13,506 41,333 0,000 0,075 5,482 Sub total — Heading 2 31 577,000 −100,000 0,000 0,000 4,648 31 481,648 30 082,236 0,000 0,000 0,000 1 399,412 118,916 C 3 5 0 / 2 4 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 Commit- ments entered into in 1997 Total Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. 3. INTERNAL POLICIES Research (B6) B6-1: Joint Research Centre — Staff and resources B6-2: Joint Research Centre — Direct operating appropriations — EC framework programme (1994 to 1998) B6-3: Joint Research Centre — Direct operating appropriations — EAEC framework programme (1994 to 1998) B6-4: Joint Research Centre — Direct action — Completion of the former joint and supplementary programmes B6-5: Indirect action (shared-cost projects) and concerted action — Completion of earlier projects B6-7: Indirect action (shared-cost projects), concerted action and supplementary programmes — EC framework programme (1994 to 1998) B6-8: Indirect action (shared-cost activities), concerted action and supplementary programmes — EAEC framework programme (1994 to 1998) 202,714 0,746 0,430 21,483 8,696 234,069 228,976 4,884 0,208 37,376 − 0,646 25,046 10,255 72,031 41,010 29,738 1,283 7,979 − 0,100 1,089 2,808 11,775 7,833 3,557 0,386 0,275 18,021 27,968 46,263 13,993 32,271 0,000 0,960 35,871 30,102 66,933 25,689 41,244 0,000 3 009,870 99,000 1,470 3 110,341 3 095,325 0,859 14,157 8,463 200,000 200,000 199,873 0,127 Research total 3 457,939 99,000 1,665 101,509 81,299 3 741,412 3 612,698 0,000 0,859 111,695 16,161 8,463. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 2 5 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 Commit- ments entered into in 1997 Total Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. Other agricultural operations (B2-5) 169,935 9,000 178,935 176,452 Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) 22,000 21,595 45,950 22,000 21,711 0,131 21,595 21,590 45,950 42,957 Education, vocational training, youth (B3-1) 385,243 3,720 7,747 0,231 396,941 391,568 0,993 3,290 2,483 0,159 0,005 2,993 1,091 Culture and audiovisual media (B3-2) 112,733 1,625 0,775 115,133 101,672 13,033 0,427 3,254 Information and communication (B3-3) 84,800 36,000 120,800 120,231 0,383 0,000 Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) 173,868 15,840 26,587 11,000 15,787 132,066 19,075 0,500 3,876 0,080 213,084 − 12,000 84,322 28,565 0,124 189,833 183,378 37,587 37,312 15,787 15,776 132,066 131,921 19,575 19,522 3,956 3,955 7,296 208,380 202,025 0,971 0,213 84,322 84,322 0,000 28,565 28,537 Trans-European networks (B5-7) 468,900 13,000 5,002 486,902 479,531 2,600 Cooperation in the fields of justice and home affairs (B5-8) 12,930 1,658 14,588 11,664 Measures to combat fraud (B5-9) 20,000 − 6,300 13,700 11,077 0,186 6,455 0,275 0,011 0,145 0,053 0,001 5,171 0,000 0,000 0,028 4,772 2,924 2,623 Sub total — Heading 3 5 486,326 184,395 1,665 109,257 96,386 5 878,028 5 697,899 0,000 18,970 115,198 45,961 11,717 C 3 5 0 / 2 6 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 Commit- ments entered into in 1997 Total Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) 530,000 530,000 523,559 0,000 6,441 Humanitarian aid (B7-2 1) 374,450 118,000 4,757 497,207 494,618 0,037 2,552 Cooperation — Asia (B7-3 0) Cooperation — Latin America (B7-3 1) 401,150 255,650 401,150 400,311 255,650 254,455 Cooperation — southern Africa (B7-3 2) 142,500 2,500 0,289 145,289 142,738 Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) 941,700 139,920 2,500 1 084,120 1 078,357 1 206,500 − 151,500 1 055,000 1 052,381 Cooperation — New Independent States (B7-5 2) 540,500 − 54,000 Cooperation — former Yugoslavia (B7-5 4) 254,100 486,500 475,194 254,100 246,761 1,555 5,000 Other cooperation measures (B7-6, B7-5 1, B7-5 3) 354,650 44,080 398,730 370,480 13,111 Democracy and human rights (B7-7) 78,625 11,500 International fisheries agreements (B7-8 0) 250,000 − 25,000 External aspects of Community policies (B7-8 1 to B7-8 7) Support expenditure (B7-9 5) 83,717 15,000 90,125 89,568 225,000 222,870 1,492 85,209 84,507 15,000 5,271 Common foreign and security policy (B8-0) 24,540 2,000 26,540 18,090 8,000 0,839 1,195 2,551 5,763 1,064 6,306 7,339 15,139 0,557 2,130 0,701 9,729 0,450 Sub total — Heading 4 5 428,542 110,040 0,000 0,000 11,038 5 549,620 5 459,160 0,000 27,666 0,037 62,756 0,000. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 2 7 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 Commit- ments entered into in 1997 Total Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. 5. ADMINISTRATIVE EXPENDITURE Staff — Commission 1 803,534 − 62,621 0,967 1 741,880 1 727,046 0,118 14,716 — Office for Official Publications 32,355 — European Parliament (including Ombudsman) 533,911 − 27,524 — Council 202,938 − 7,202 — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors Administration — Commission 11,476 7,036 38,389 94,713 − 2,627 52,084 32,355 32,163 506,387 501,310 195,736 188,324 11,476 7,036 9,998 6,403 38,389 35,596 92,087 91,091 52,084 48,139 0,192 5,077 7,412 1,478 0,633 2,794 0,995 3,945 941,754 62,569 0,185 1 004,508 979,558 0,185 24,765 — Office for Official Publications 22,000 22,000 21,990 — European Parliament (including Ombudsman) 353,297 27,524 18,616 399,437 374,306 4,522 — Council 117,334 7,202 — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors 16,390 8,560 15,386 28,431 2,627 5,587 124,536 123,466 16,390 15,695 8,560 8,461 15,386 14,759 31,058 31,050 5,587 5,545 0,010 20,609 1,070 0,695 0,099 0,627 0,008 0,042 Sub total — Heading 5 4 285,175 − 0,052 0,000 1,152 18,616 4 304,890 4 214,901 4,522 0,000 0,303 85,165 0,000 C 3 5 0 / 2 8 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Supplemen- tary and/or amending budgets and transfers Appro- priations made available again Appro- priations relating to contri- butions by third parties Appro- priations carried over from 1996 6. RESERVES Monetary reserve (B1-6) Guarantee (B0-2 3 and B0-2 4) Emergency aid reserve (B7-9 1) Negative reserve (B0-4 5) 500,000 44,000 329,000 329,000 − 126,000 126,000 Appropriations carried over to 1998 Non- differen- tiated appro- priations Differen- tiated appro- priations Appro- priations relating to contri- butions by third parties (ECU million) Appro- priations lapsing Memo item appro- priations made available in 1998 p. m. 544,000 42,905 329,000 0,000 Commit- ments entered into in 1997 Total 544,000 329,000 329,000 0,000 286,095 Sub total — Heading 6 1 032,000 170,000 0,000 0,000 0,000 1 202,000 286,095 0,000 0,000 0,000 915,905 0,000 7. COMPENSATION Compensation (B0-5) Sub total — Heading 7 212,000 0,000 0,000 0,000 0,000 212,000 212,000 0,000 0,000 0,000 212,000 212,000 212,000 B0-4 0 Reserve 454,395 − 340,435 113,960 0,000 0,000 113,960 Grand total 89 208,427 − 0,052 1,665 110,408 491,488 89 811,946 86 627,227 4,522 46,636 115,538 3 018,024 130,633 Breakdown by institution Commission 87 722,906 − 0,052 1,665 110,408 472,872 88 307,799 85 173,084 0,000 46,636 115,538 2 972,541 130,633 — of which: non-differentiated appropriations 44 645,643 − 0,052 0,000 0,000 360,800 45 006,391 43 932,939 0,000 0,000 0,000 1 073,453 0,000 — of which: differentiated appropriations 43 077,263 0,000 1,665 110,408 112,072 43 301,408 41 240,145 0,000 46,636 115,538 1 899,089 130,633 European Parliament (including Ombudsmann) Council Economic and Social Committee Committee of the Regions Joint Structure Court of Justice Court of Auditors 887,208 320,272 27,866 15,596 53,775 123,145 57,670 18,616 4,522 905,824 320,272 27,866 15,596 53,775 875,616 311,790 25,693 14,863 50,355 123,145 122,142 57,670 53,684 25,685 8,482 2,173 0,732 3,421 1,003 3,986 Grand total 89 208,437 − 0,052 1,665 110,408 491,488 89 811,946 86 627,227 4,522 46,636 115,538 3 018,024 130,633. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 2 9 Table 8 APPROPRIATIONS FOR PAYMENTS FOR 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing (ECU million) Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 1. COMMON AGRICULTURAL POLICY Market expenditure (B1-1 to B1-3) 38 887,900 −254,000 38 633,900 38 271,323 82,384 Accompanying measures (B1-4 and B1-5) 1 845,100 230,000 2 075,100 2 069,301 280,193 5,799 Sub total — Heading 1 40 733,000 −24,000 0,000 0,000 40 709,000 40 340,624 82,384 0,000 0,000 285,992 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) 3 580,000 FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) 367,900 119,000 11 122,600 400,000 6 143,400 Community initiatives (B2-1 4) 2 349,300 −490,660 Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Other structural operations (B2-2) Cohesion Fund (B2-3) 330,100 −3,111 42,700 2 326,000 EEA financial mechanism (B2-4) 108,000 −5,482 3 580,000 3 580,000 486,900 486,893 11 522,600 11 521,436 6 143,400 6 143,400 1 858,640 1 677,321 326,989 202,920 42,700 10,927 2 326,000 2 322,983 102,518 102,518 0,000 0,007 1,164 0,000 181,319 124,069 31,773 3,017 0,000 Sub total — Heading 2 26 370,000 19,747 0,000 0,000 26 389,747 26 048,398 0,000 0,000 0,000 341,349 3. INTERNAL POLICIES Research (B6) B6-1: Joint Research Centre — Staff and resources 201,108 1,150 19,177 221,435 211,021 2,690 7,723 C 3 5 0 / 3 0 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing (ECU million) B6-2: Joint Research Centre — Direct operating appropriations — EC framework programme (1994 to 1998) B6-3: Joint Research Centre — Direct operating appropriations — EAEC framework programme (1994 to 1998) B6-4: Joint Research Centre — Direct action — Completion of the former joint and supplementary programmes B6-5: Indirect action (shared-cost projects) and concerted action — Completion of earlier projects B6-7: Indirect action (shared-cost projects), concerted action and supplementary programmes — EC framework programme (1994 to 1998) B6-8: Indirect action (shared-cost activities), concerted action and supplementary programmes — EAEC framework programme (1994 to 1998) 31,897 0,920 8,554 41,371 31,566 7,894 1,911 7,178 0,730 0,931 8,839 7,226 0,865 0,748 1,694 0,750 16,071 18,515 3,815 14,446 0,254 513,279 −73,250 40,051 480,080 401,119 36,739 42,222 2 199,805 18,654 2 218,459 2 160,271 29,780 28,408 200,474 5,000 205,474 203,575 1,899 Research total 3 155,435 −46,046 84,784 0,000 3 194,173 3 018,594 0,000 29,780 62,634 83,165 Other agricultural operations (B2-5) 158,950 9,500 168,450 154,246 2,000 Other regional operations (B2-6) 39,500 −4,354 Transport (B2-7) 28,495 Fisheries and the sea (B2-9) 35,950 −12,000 35,146 33,163 28,495 28,454 23,950 20,399 12,204 1,983 0,041 3,551. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 3 1 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing (ECU million) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) 378,328 115,285 3,720 1,625 Information and communication (B3-3) 82,200 25,000 Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) Trans-European networks (B5-7) Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 168,684 17,343 49,149 −1,700 16,887 133,866 24,275 3,876 3,500 0,200 0,080 202,001 −7,250 83,200 14,664 26,872 8,000 324,496 55,150 3,598 7,652 20,000 −6,300 5,643 387,691 361,854 5,643 20,194 116,910 111,056 107,200 105,527 186,027 141,092 47,449 35,802 16,887 15,541 2,800 0,700 7,164 137,366 128,540 1,000 24,475 17,441 3,956 3,933 194,751 183,419 5,000 97,864 96,028 0,000 34,872 34,791 379,646 363,067 11,250 13,700 2,268 5,157 10,800 4,500 5,500 3,055 0,973 37,770 11,648 1,346 7,826 7,034 0,023 6,332 1,836 0,000 0,080 5,779 4,482 3,043 C 3 5 0 / 3 2 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s Sub total — Heading 3 5 051,047 68,784 90,427 0,000 5 210,258 4 860,372 0,000 69,244 68,278 212,365 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) Humanitarian aid (B7-2 1) 409,500 0,139 362,950 150,000 0,000 409,639 407,686 512,950 484,234 19,660 0,000 1,952 9,056 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing (ECU million) Cooperation — Asia (B7-3 0) 210,650 60,000 270,650 252,292 Cooperation — Latin America (B7-3 1) 162,950 162,950 148,888 Cooperation — southern Africa (B7-3 2) 94,500 −22,000 72,500 70,991 Cooperation — Mediterranean countries (B7-4) 633,700 −31,830 601,870 403,879 1,550 Cooperation — central and eastern Europe (B7-5 0) 1 048,593 −121,713 926,881 824,861 Cooperation — New Independent States (B7-5 2) 489,800 489,800 396,127 Cooperation — former Yugoslavia (B7-5 4) 224,000 −127,000 97,000 42,375 Other cooperation measures (B7-6, B7-5 1, B7-5 3) 316,450 54,210 370,660 318,530 16,600 Democracy and human rights (B7-7) 64,925 1,500 International fisheries agreements (B7-8 0) 220,000 75,580 External aspects of Community policies (B7-8 1 to B7-8 7) Support expenditure (B7-9 5) 104,467 7,850 15,000 −10,980 Common foreign and security policy (B8-0) 1,000 23,384 66,425 59,323 295,580 284,706 112,317 75,231 4,020 0,035 24,384 16,118 3,520 8,116 18,358 14,062 1,509 196,441 102,019 93,673 54,625 35,530 7,102 10,874 37,086 0,465 0,151 Sub total — Heading 4 4 358,485 59,140 0,000 0,000 4 417,625 3 785,277 0,000 49,446 0,000 582,902 5. ADMINISTRATIVE EXPENDITURE Staff — Commission 1 803,534 −62,621 0,967 1 741,880 1 665,066 50,498 0,967 25,350 — Publications Office 32,355 32,355 31,449 0,648 0,258. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 3 3 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing (ECU million) — European Parliament (including Ombudsman) 533,911 −27,524 506,387 481,396 19,915 — Council 202,938 −7,202 195,736 186,519 11,476 7,036 38,389 94,713 −2,627 52,084 11,476 7,036 9,821 6,221 38,389 34,660 92,087 88,515 52,084 47,521 1,805 0,176 0,181 0,936 2,576 0,618 — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors Administration — Commission 941,754 62,569 0,185 1 004,508 753,852 225,570 0,185 24,902 — Publications Office 22,000 22,000 18,274 3,716 — European Parliament (including Ombudsman) 353,297 27,524 380,821 295,779 70,626 4,522 — Council 117,334 7,202 124,536 86,562 36,903 — Economic and Social Committee — Committee of the Regions — Joint Structure — Court of Justice — Court of Auditors 16,390 8,560 15,386 28,431 5,587 2,627 16,390 13,265 8,560 5,637 15,386 11,659 31,058 28,432 5,587 4,116 2,430 2,824 3,101 2,619 1,429 0,010 9,894 1,070 0,695 0,099 0,627 0,008 0,042 Sub total — Heading 5 4 285,175 −0,052 1,152 0,000 4 286,274 3 768,743 426,571 4,522 1,152 85,287 5,077 7,412 1,478 0,633 2,794 0,995 3,945 C 3 5 0 / 3 4 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 6. RESERVES Monetary reserve (B1-6) 500,000 44,000 544,000 Guarantee reserve (B0-2 3 and B0-2 4) 329,000 329,000 286,095 544,000 42,905 1 7. 1 1. 9 8 Sectors (Sectors other than ‘Administrative expenditure’ concern only the Commission) Initial budget for 1997 Appropriations available Appropriations carried over to 1998 Supplemen- tary and/or amending budgets and transfers Appro- priations relating to contributions by third parties Appro- priations made available again Payments charged to 1997 Total Automatic non-differen- tiated appro- priations Non- automatic differentiated and non-differen- tiated appro- priations Appro- priations relating to contributions by third parties Appro- priations lapsing Emergency aid reserve (B7-9 1) Negative reserve (B0-4 5) 329,000 −96,000 96,000 329,000 0,000 329,000 0,000 Sub total — Heading 6 1 062,000 140,000 0,000 0,000 1 202,000 286,095 0,000 0,000 0,000 915,905 (ECU million) 7. COMPENSATION Compensation (B0-5) 212,000 212,000 212,000 Sub total — Heading 7 212,000 0,000 0,000 0,000 212,000 212,000 0,000 0,000 0,000 B0-4 0 Reserve 350,997 −263,671 87,326 0,000 0,000 87,326 Grand Total 82 422,704 −0,052 91,579 0,000 82 514,231 79 301,508 508,955 123,212 69,429 2 511,126 Breakdown by institution Commission 80 937,172 — of which: non-differentiated appropriations 44 645,643 — of which: differentiated appropriations 36 291,529 European Parliament (including Ombudsman) Council Economic and Social Committee Committee of the Regions Joint Structure Court of Justice Court of Auditors 887,208 320,272 27,866 15,596 53,775 123,145 57,670 −0,052 −0,052 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 91,579 0,000 91,579 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 81 028,699 78 001,406 362,815 118,690 69,429 2 476,359 0,000 44 645,591 43 307,359 362,815 0,000 0,000 975,417 0,000 36 383,108 34 694,047 0,000 118,690 69,429 1 500,942 4,522 0,000 0,000 0,000 0,000 0,000 0,000 0,000 887,208 777,175 320,272 273,081 27,866 15,596 53,775 23,086 11,858 46,319 123,145 116,947 57,670 51,637 90,540 38,709 2,607 3,006 4,036 5,195 2,047 14,970 8,482 2,173 0,732 3,420 1,003 3,986 Grand total 82 422,704 −0,052 91,579 0,000 82 514,231 79 301,508 508,955 123,212 69,429 2 511,126. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 3 5 C 350/36 EN Official Journal of the European Communities 17. 11. 98 Table 9 COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS BY HEADING IN FINANCIAL Year in which Heading Before 1988 1988 1989 1990 1991 Amount % Amount % Amount % Amount % Amount % 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) 0,638 166,480 11,902 0,2 1,2 0,2 0,000 110,807 11,411 0,8 0,2 Community initiatives (B2-1 4) Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) 19,461 Other structural operations (B2-2) 2,887 3,5 Cohesion Fund (B2-3) 11,987 0,871 50,806 18,468 2,223 0,3 0,2 0,4 0,3 0,1 0,4 0,4 16,267 0,208 27,373 4,360 1,228 4,114 0,508 0,4 0,1 0,2 0,1 0,0 0,8 0,6 7,080 4,611 110,658 13,484 57,586 14,433 0,289 0,2 1,2 0,8 0,2 1,5 2,8 0,3 7,073 0,673 1,4 0,8 2,099 0,358 Sub total — Heading 2 201,367 0,6 129,963 0,4 86,812 0,3 54,058 0,2 208,141 0,6 3. INTERNAL POLICIES Research (B6) 0,111 0,0 1,044 0,0 Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) Other social operations (B3-4) 2,199 0,146 0,010 0,0 0,1 0,0 4,757 0,665 0,078 0,1 0,2 0,3 21,428 0,867 0,5 0,3 4,571 18,9 0,195 0,256 0,1 0,4 Energy (B4-1) 2,271 3,1 0,486 0,7 4,240 5,9 0,048 0,1 Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Statistical information (B5-6) 0,002 0,0 0,029 0,0 0,596 0,2 0,677 0,3 2,492 0,9 0,126 1,211 0,0 1,1 0,509 0,020 0,2 0,0 1,263 0,072 0,5 0,1 6,326 2,4 7,210 2,7 Trans-European networks (B5-7) 19,500 2,3 8,704 1,0 20,055 2,3 11,575 1,3 34,152 4,0 Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) Sub total — Heading 3 23,221 0,3 10,792 0,1 28,580 0,4 24,127 0,3 71,171 1,0 17. 11. 98 EN Official Journal of the European Communities C 350/37 OUTSTANDING AT 31 DECEMBER 1997 PERSPECTIVE the commitments were contracted 1992 1993 1994 1995 1996 1997 Amount % Amount % Amount % Amount % Amount % Amount % 53,475 25,223 201,407 106,993 82,227 1,4 6,3 1,5 1,5 2,1 249,918 37,218 1 108,337 452,248 310,037 31,830 6,2 124,817 20,997 25,3 57,177 59,425 6,6 9,3 8,0 6,5 7,9 24,4 69,0 1,9 522,154 1,6 2 399,177 7,4 705,924 29,674 7,778 138,393 133,514 63,085 0,8 1,9 1,0 1,9 1,6 28,871 0,8 53,234 13,3 732,807 118,218 5,3 1,7 508,110 85,199 2 960,827 1 375,206 1 002,374 25,4 1 266,168 13,5 21,3 21,4 19,7 32,1 2 868,772 184,665 8 214,216 4 726,393 1 156,454 76,0 46,2 59,4 67,8 29,3 37,863 7,4 18,221 3,6 72,352 14,2 178,473 34,9 (ECU million) Totals 3 774,153 399,646 13 822,112 6 972,197 3 941,382 510,737 82,889 295,617 267,032 20,638 1,298 0,026 1,715 9,5 2,2 5,7 7,2 5,4 0,1 2,6 6,2 0,5 3,6 9,6 1,2 6,2 5,725 3,1 13,837 12,6 0,789 2,409 3,145 0,110 0,9 1,4 4,4 0,7 33,275 12,7 0,315 1,7 16,320 0,600 1,106 82,598 0,081 542,610 17,5 812,113 26,2 1 387,206 44,8 3 096,971 2 496,335 7,7 7 079,976 21,7 18 716,179 57,4 32 600,087 621,306 56,175 6,998 0,886 13,3 19,5 28,9 4,6 8,646 13,0 18,473 16,131 7,329 7,255 10,027 2,488 49,601 0,889 10,0 14,6 8,2 4,3 13,9 15,8 18,9 4,7 25,777 9,7 2,264 7,4 1 293,557 96,599 0,707 4,440 19,109 55,259 26,122 19,177 43,910 17,801 3,065 64,075 5,053 0,051 61,973 30,385 8,825 112,267 13,0 159,663 27,6 33,5 2,9 22,8 28,7 29,8 23,7 21,4 26,1 24,7 19,5 24,4 26,6 70,3 23,4 26,5 29,0 18,6 0,778 0,044 6,3 0,6 0,894 0,290 7,3 4,1 2 276,670 103,102 5,590 14,115 37,007 104,631 53,700 62,172 111,770 32,205 9,973 86,501 12,741 0,021 122,475 82,208 17,880 303,906 10,619 6,646 48,6 35,7 23,1 72,5 55,7 56,4 48,8 69,5 66,5 44,6 63,5 32,9 67,0 29,7 46,2 71,8 58,8 35,3 86,4 94,1 4 685,930 288,553 24,192 19,467 66,477 185,534 110,153 89,475 168,102 72,160 15,705 262,891 19,028 0,072 265,165 114,497 30,412 860,535 12,291 7,062 947,335 13,0 1 910,953 26,2 3 453,934 47,3 7 297,701 58,049 3,454 1,2 1,2 3,294 13,6 139,777 6,907 1,647 0,076 0,0 0,327 0,755 0,2 1,0 11,070 4,2 1,371 0,363 0,009 2,236 0,926 0,070 14,573 0,030 3,0 2,4 6,8 0,7 0,3 0,0 1,3 1,3 0,4 5,5 0,2 8,265 3,1 14,921 5,6 0,153 44,641 0,5 5,2 0,184 63,474 0,6 7,4 130,084 1,8 246,487 3,4 451,019 C 350/38 DE Amtsblatt der Europäischen Gemeinschaften 17. 11. 98 Rubriken Vor 1988 1988 1989 1990 1991 Betrag % Betrag % Betrag % Betrag % Betrag % Haushaltsjahre, 4. EXTERNE POLITIKBEREICHE EEF (B7-1) Nahrungsmittelhilfe (B7-2 0) Humanitäre Hilfe (B7-2 1) Zusammenarbeit mit den Entwicklungsländern in Asien (B7-3 0) Zusammenarbeit mit den Entwicklungsländern in Lateinamerika (B7-3 1) Zusammenarbeit mit den Entwicklungsländern im südlichen Afrika (B7-3 2) Zusammenarbeit mit Drittländern im Mittelmeerraum und im Nahen Osten (B7-4) Zusammenarbeit mit den Ländern Mittel- und Osteuropas (B7-5 0) Zusammenarbeit mit den Unabhängigen Staaten der ehemaligen Sowjetunion (B7-5 2) Zusammenarbeit mit den Republiken des ehemaligen Jugoslawien (B7-5 4) Sonstige Maßnahmen der Zusammenarbeit (B7-6, B7-5 1, B7-5 3) Menschenrechte und Demokratie (B7-7) Internationale Fischereiabkommen (B7-8 0) Sonstige externe Aspekte der Gemeinschaftspolitiken (B7-8 1 bis B7-8 7) Ausgaben zur Unterstützung externer Politikbereiche (B7-9 5) Gemeinsame Außen- und Sicherheitspolitik (B8-0) 1,660 0,2 0,797 0,006 0,1 0,0 2,220 0,2 46,622 2,7 17,582 1,0 44,844 2,6 45,129 2,6 41,579 2,4 5,399 0,5 16,186 1,6 27,214 2,7 2,895 0,3 11,088 1,1 0,372 0,1 0,493 0,1 0,388 0,1 0,370 0,1 0,231 0,1 25,884 1,3 8,472 0,4 18,260 0,9 18,316 0,9 25,078 1,2 2,099 0,1 31,085 1,0 30,085 1,9 0,154 0,0 0,013 0,0 0,361 0,1 1,923 0,3 0,103 0,1 1,663 1,1 2,575 1,7 0,795 0,5 Rubrik 4 insgesamt 79,937 0,6 42,990 0,3 92,382 0,7 72,551 0,6 144,084 1,1 5. VERWALTUNGSAUSGABEN Verwaltung — Teil A Rubrik 5 insgesamt Gesamtbetrag 304,525 0,6 183,745 0,3 207,774 0,4 150,736 0,3 423,396 0,8 17. 11. 98 DE Amtsblatt der Europäischen Gemeinschaften in denen die Mittelbindungen vorgenommen wurden 1992 1993 1994 1995 1996 1997 Betrag % Betrag % Betrag % Betrag % Betrag % Betrag % 0,000 0,393 0,1 4,754 0,450 0,5 0,1 41,963 6,315 4,6 1,3 172,980 18,9 24,940 5,2 262,339 144,133 28,7 30,0 426,561 303,542 46,7 63,3 C 350/39 (in Mio. ECU) Gesamt 0,000 913,273 479,779 126,419 7,3 138,602 8,0 115,102 6,6 388,749 22,4 378,752 21,8 392,910 22,6 1 736,291 35,008 3,5 90,939 9,0 123,326 12,2 221,597 21,9 230,059 22,7 248,816 24,6 1 012,529 5,769 1,5 11,464 3,0 16,605 4,4 76,267 20,1 126,602 33,3 141,535 37,2 380,096 69,914 3,4 129,810 6,3 175,172 8,5 281,588 13,6 363,629 17,6 950,502 46,0 2 066,624 40,266 1,3 145,761 4,7 280,165 9,1 652,165 21,1 943,402 30,5 995,852 32,2 3 090,796 41,555 2,6 127,107 8,0 176,145 11,1 293,945 18,5 456,259 28,7 464,860 29,2 1 589,957 2,293 0,7 1,804 0,6 73,301 23,6 232,628 75,0 310,026 13,465 1,9 34,354 1,007 4,8 0,8 54,462 5,082 7,7 4,2 120,517 12,719 17,0 10,4 214,594 33,532 30,3 27,5 269,454 69,455 38,0 57,0 709,297 121,795 0,212 0,5 0,712 1,6 14,129 31,9 7,924 17,9 18,617 42,0 2,716 6,1 44,310 8,343 5,5 10,368 6,8 14,432 9,4 25,296 16,5 27,967 18,3 61,331 40,1 152,872 341,344 2,7 695,328 5,5 1 025,190 8,1 2 280,606 18,1 3 277,919 26,0 4 573,015 36,2 12 625,346 0,115 0,9 4,735 38,0 7,614 61,1 12,464 5,236 3,4 5,236 993,582 1,9 3 340,992 6,4 2 182,133 4,2 5 724,355 10,9 12 268,882 23,4 26 743,977 50,9 52 524,096 0,079 0,079 8,2 8,2 0,034 0,034 3,6 3,6 0,848 88,2 0,848 88,2 0,962 0,962 C 350/40 EN Official Journal of the European Communities 17. 11. 98 Table 10 COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS FORESEEABLE SCHEDULE OF PAYMENT AT 31 DECEMBER 1997 Heading Totals 1997 1998 1999 After 1999 Amount % Amount % Amount % Amount % (ECU million) 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) 3 774,153 1 831,597 48,53 1 155,646 399,646 169,250 42,35 96,714 30,62 24,20 669,912 17,75 116,999 3,10 90,999 22,77 42,682 10,68 13 822,112 5 884,073 42,57 4 457,631 32,25 2 406,430 17,41 1 073,978 7,77 6 972,197 2 321,044 33,29 1 811,377 25,98 1 756,994 25,20 1 082,782 15,53 Community initiatives (B2-1 4) 3 941,382 1 159,949 29,43 1 252,965 31,79 949,479 24,09 578,989 14,69 Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Other structural operations (B2-2) 510,737 174,315 34,13 175,234 34,31 83,965 16,44 77,223 15,12 82,889 28,290 34,13 28,439 34,31 13,627 16,44 12,533 15,12 Cohesion Fund (B2-3) 3 096,971 1 827,523 59,01 731,814 23,63 377,211 12,18 160,423 5,18 Sub total — Heading 2 32 600,087 13 396,040 41,09 9 709,821 29,78 6 348,617 19,47 3 145,610 9,65 3. INTERNAL POLICIES Research (B6) 4 685,930 2 124,132 45,33 1 686,935 36,00 765,681 16,34 109,182 2,33 Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) 288,553 88,124 30,54 105,755 36,65 68,704 23,81 25,970 9,00 24,192 19,467 66,477 10,567 43,68 13,543 55,98 0,082 0,34 13,962 71,72 5,505 28,28 30,493 45,87 17,105 25,73 9,407 14,15 9,466 14,24 185,534 147,797 79,66 37,738 20,34 110,153 60,221 54,67 35,480 32,21 12,018 10,91 2,434 2,21 89,475 51,547 57,61 27,746 31,01 9,234 10,32 0,948 1,06 Other social operations (B3-4) 168,102 88,674 52,75 66,451 39,53 12,524 7,45 0,437 0,26 Energy (B4-1) 72,160 30,639 42,46 26,576 36,83 12,974 17,98 1,970 2,73 Euratom nuclear safeguards (B4-2) 15,705 9,209 58,64 5,299 33,74 1,197 7,62 Environment (B4-3) 262,891 79,814 30,36 63,804 24,27 47,189 17,95 72,085 27,42 Consumer protection (B5-1) 19,028 16,423 86,31 2,571 13,51 0,036 0,19 Aid for reconstruction (B5-2) 0,072 0,072 100,00 Internal market (B5-3) 265,165 105,960 39,96 70,295 26,51 38,025 14,34 50,885 19,19 Industry (B5-4) 114,497 62,515 54,60 45,742 39,95 6,240 5,45 Statistical information (B5-6) 30,412 19,333 63,57 9,367 30,80 1,709 5,62 Trans-European networks (B5-7) 860,535 226,235 26,29 220,727 25,65 214,445 24,92 199,128 23,14 17. 11. 98 EN Official Journal of the European Communities C 350/41 (ECU million) Heading Totals 1997 1998 1999 After 1999 Amount % Amount % Amount % Amount % Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 12,291 12,291 100,00 7,062 6,481 91,78 0,580 8,22 Sub total — Heading 3 7 297,701 3 184,416 43,64 2 441,290 33,45 1 199,465 16,44 472,506 6,47 4. EXTERNAL ACTIONS EDF (B7-1) 0,000 Food aid (B7-2 0) 913,273 269,142 29,47 248,867 27,25 231,697 25,37 163,567 17,91 Humanitarian aid (B7-2 1) 479,779 278,416 58,03 149,931 31,25 51,436 10,70 Cooperation — Asia (B7-3 0) 1 736,291 164,427 9,47 188,561 10,86 188,561 10,86 1 194,742 68,81 Cooperation — Latin Amercia (B7-3 1) Cooperation — southern Africa (B7-3 2) Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) Cooperation — New Independent States (B7-5 2) Cooperation — former Yugoslavia (B7-5 4) Other cooperation measures (B7-6, B7-5 1, B7-5 3) Democracy and human rights (B7-7) International fisheries agreements (B7-8 0) External aspects of Community policies (B7-8 1 to B7-8 7) 1 012,529 116,340 11,49 133,350 13,17 141,349 13,96 621,490 61,38 380,096 76,627 20,16 101,144 26,61 116,765 30,72 85,560 22,51 2 066,624 526,162 25,46 578,861 28,01 568,322 27,50 393,279 19,03 3 090,796 859,241 27,80 965,874 31,25 841,006 27,21 424,675 13,74 1 589,957 370,142 23,28 476,510 29,97 476,510 29,97 266,836 16,77 310,026 193,425 62,39 83,552 26,95 33,049 10,66 709,297 204,278 28,80 170,373 24,02 140,157 19,76 194,468 27,41 121,795 48,012 39,42 46,270 37,99 24,773 20,34 2,740 2,25 44,310 24,348 54,95 19,962 45,05 152,872 78,836 51,57 48,598 31,79 17,473 11,43 7,980 5,22 Support expenditure (B7-9 5) 5,236 5,236 100,00 Common foreign and security policy (B8-0) 12,464 8,527 68,41 3,938 31,59 Sub total — Heading 4 12 625,346 3 223,159 25,53 3 215,790 25,47 2 831,099 22,42 3 355,337 26,58 5. ADMINISTRATIVE EXPENSES Administration — Part A 0,962 0,962 100,00 Sub total — Heading 5 0,962 0,962 100,00 Grand total 52 524,096 19 804,577 37,71 15 366,901 29,26 10 379,181 19,76 6 973,453 13,28 C 350/42 EN Official Journal of the European Communities 17. 11. 98 Table 11 COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS OUTSTANDING AT 31 DECEMBER 1997 PAYMENTS SINCE INITIAL COMMITMENT Heading 2. STRUCTURAL OPERATIONS (ECU million) Initial commitments including decommitments and revaluations Total payments since initial commitment Amounts still to be paid at 31 December 1997 EAGGF-Guidance Section (B2-1 0) 7 153,320 3 379,167 3 774,153 FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) 1 005,924 606,278 399,646 33 890,155 20 068,043 13 822,112 15 822,882 8 850,685 6 972,197 Community initiatives (B2-1 4) 8 066,359 4 124,977 3 941,382 Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) 1 604,733 1 093,996 510,737 Other structural operations (B2-2) 282,823 199,934 82,889 Cohesion Fund (B2-3) 5 527,472 2 430,500 3 096,971 Sub total — Heading 2 73 353,667 40 753,580 32 600,088 3. INTERNAL POLICIES Research (B6) Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) 10 849,535 6 163,606 4 685,930 507,254 122,232 32,091 106,316 757,632 319,775 243,915 344,061 135,901 39,737 218,702 288,553 98,040 12,624 39,839 572,098 209,621 154,440 175,959 63,741 24,032 24,192 19,467 66,477 185,534 110,153 89,475 168,101 72,160 15,705 539,418 276,526 262,891 39,757 2,220 638,923 176,193 0,000 65,836 20,729 2,148 19,028 0,072 373,757 265,166 61,696 114,497 0,000 35,424 0,000 30,412 Trans-European networks (B5-7) 1 549,374 688,839 860,535 Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 16,030 11,844 3,739 4,783 12,291 7,062 Sub total — Heading 3 16 498,044 9 200,343 7 297,701 17. 11. 98 EN Official Journal of the European Communities C 350/43 Heading 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) Humanitarian aid (B7-2 1) Cooperation — Asia (B7-3 0) (ECU million) Initial commitments including decommitments and revaluations Total payments since initial commitment Amounts still to be paid at 31 December 1997 0,000 1 784,746 1 470,315 0,000 871,473 990,536 0,000 913,273 479,779 2 891,133 1 154,843 1 736,291 Cooperation — Latin America (B7-3 1) 1 717,525 704,996 1 012,529 Cooperation — southern Africa (B7-3 2) 568,227 188,131 380,096 Cooperation — Mediterranean third countries (B7-4) 2 923,520 856,896 2 006,624 Cooperation — central and eastern Europe (B7-5 0) 6 556,647 3 465,850 3 090,796 Cooperation — New Independent States (B7-5 2) 3 097,595 1 507,638 1 589,957 Cooperation — former Yugoslavia (B7-5 4) Other cooperation measures (B7-6, B7-5 1, B7-5 3) Democracy and human rights (B7-7) International fisheries agreements (B7-8 0) External aspects of Community policies (B7-8 1 to B7-8 7) Support expenditure (B7-9 5) Common foreign and security policy (B8-0) 374,632 1 285,104 235,750 129,719 313,440 5,271 36,977 64,606 575,806 113,955 85,409 310,026 709,297 121,795 44,310 160,568 152,872 0,035 24,513 5,236 12,464 Sub total — Heading 4 23 390,601 10 765,254 12 625,346 5. ADMINISTRATIVE EXPENSES Administration — Part A Sub total — Heading 5 2,389 2,389 1,427 1,427 0,926 0,962 Grand total 113 244,701 60 720,604 52 524,096 NB: All commitments and payments for the financial year in question are identified and considered individually. If total payments against a commitment are lower than the amount committed, the result is included in the first two columns of this table. C 350/44 EN Official Journal of the European Communities 17. 11. 98 Table 12 COMMITMENTS FROM DIFFERENTIATED APPROPRIATIONS SETTLED IN THE COURSE OF 1997 Initial commitments including decommitments and revaluations Total payments since initial commitment (ECU million) Amounts still to be paid at 31 December 1997 Heading 2. STRUCTURAL OPERATIONS EAGGF-Guidance Section (B2-1 0) FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) Community initiatives (B2-1 4) Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Other structural operations (B2-2) Cohesion Fund (B2-3) EEA financial mechanism (B2-4) 3 755,580 3 755,580 673,472 673,472 11 122,920 11 122,920 6 647,602 6 647,602 1 618,526 1 618,526 399,945 399,945 179,709 179,709 2 121,571 2 121,571 102,518 102,518 Sub total — Heading 2 26 621,843 26 621,843 3. INTERNAL POLICIES Research (B6) Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) Culture and audiovisual media (B3-2) Information and communication (B3-3) Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) 2 450,951 2 450,951 286,226 286,226 38,485 37,686 5,802 38,485 37,686 5,802 249,994 249,994 66,601 50,770 66,601 50,770 157,028 157,028 34,822 13,853 84,335 15,334 3,185 34,822 13,853 84,335 15,334 3,185 131,065 131,065 81,703 0,000 33,355 81,703 0,000 33,355 Trans-European networks (B5-7) 222,061 222,061 Cooperation in the fields of justice and home affairs (B5-8) Measures to combat fraud (B5-9) 0,458 3,483 0,458 3,483 Sub total — Heading 3 3 967,196 3 967,196 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 17. 11. 98 EN Official Journal of the European Communities C 350/45 Heading 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) Humanitarian aid (B7-2 1) Copperation — Asia (B7-3 0) Cooperation — Latin America (B7-3 1) Cooperation — southern Africa (B7-3 2) Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) Cooperation — New Independent States (B7-5 2) Cooperation — former Yugoslavia (B7-5 4) Initial commitments including decommitments and revaluations Total payments since initial commitment (ECU million) Amounts still to be paid at 31 December 1997 0,000 619,451 612,165 88,737 83,275 84,637 477,407 419,408 62,622 0,440 0,000 619,451 612,165 88,737 83,275 84,637 477,407 419,408 62,622 0,440 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 Other cooperation measures (B7-6, B7-5 1, B7-5 3) 242,932 242,932 Democracy and human rights (B7-7) International fisheries agreements (B7-8 0) External aspects of Community policies (B7-8 1 to B7-8 7) Support expenditure (B7-9 5) Common foreign and security policy (B8-0) 38,468 38,468 262,256 262,256 43,614 0,000 17,787 43,614 0,000 17,787 Sub total — Heading 4 3 053,200 3 053,200 Grand total 33 642,239 33 642,239 NB: All commitments and payments for the financial year in question are identified and considered individually. If total payments against a commitment are lower than the amount committed, the result is included in the first two columns of this table. C 350/46 EN Official Journal of the European Communities 17. 11. 98 Table 13 COMMITMENTS OUTSTANDING AT 31 DECEMBER 1997 MOVEMENTS SINCE INITIAL COMMITMENT (including commitments cleared in 1997) EAGGF-GUIDANCE (B2-1 0) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 709,017 1 029,610 261,460 1 382,232 3 500,480 4 026,100 r 1992 338,114 0,000 0,000 0,000 0,000 0,000 Payments 1993 1994 1995 1996 1997 (ECU million) Amounts still to be paid at 31. 12. 1997 111,799 371,320 0,000 0,000 0,000 0,000 89,296 204,267 130,752 0,000 0,000 0,000 37,039 72,446 5,676 18,157 74,315 20,290 25,804 57,345 75,066 408,610 580,354 364,398 0,000 1 092,310 1 900,059 88,808 249,917 29,676 28,870 508,111 0,000 0,000 1 157,328 2 868,772 Total 10 908,899 7 134,746 3 774,153 338,114 483,119 424,314 523,772 1 785,427 3 580,000 FIFG (B2-1 1) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 136,746 232,194 167,156 437,201 337,126 368,974 r 1992 1993 1994 1995 1996 1997 Payments 39,612 0,000 0,000 0,000 0,000 0,000 26,095 33,610 0,000 0,000 0,000 0,000 17,580 113,447 82,333 0,000 0,000 0,000 4,442 23,739 31,465 70,650 0,000 0,000 5,475 7,655 26,799 166,132 143,823 0,000 11,990 16,525 18,781 147,185 108,104 184,308 39,612 59,706 213,360 130,296 349,884 486,893 Total 1 679,396 1 279,750 ERDF (B2-1 2) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 2 969,159 5 129,033 3 031,773 9 146,334 11 753,637 12 983,138 r 1992 1993 1994 1995 1996 1997 Payments 1 209,248 718,672 0,000 2 501,286 158,680 643,491 0,000 1 504,471 46,717 385,527 472,426 28,528 111,175 387,773 139,782 379,218 528,710 0,000 0,000 0,000 0,000 3 810,578 3 149,383 1 453,566 0,000 0,000 0,000 4 541,572 4 251,238 0,000 0,000 4 768,922 0,000 0,000 0,000 0,000 Amounts still to be paid at 31. 12. 1997 31,551 37,218 7,778 53,234 85,199 184,665 399,646 Amounts still to be paid at 31. 12. 1997 667,533 1 108,336 138,393 732,807 2 960,827 8 214,216 Total 45 013,075 31 190,963 13 822,112 1 209,248 3 219,958 2 306,642 4 715,247 8 218,432 11 521,436 17. 11. 98 EN Official Journal of the European Communities ESF (B2-1 3) r 1992 1993 1994 1995 1996 1997 Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments 1 391,456 2 770,995 1 045,456 2 858,183 6 765,295 7 639,100 723,465 293,181 0,000 1 580,169 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 58,235 318,459 547,607 6,051 75,240 130,438 139,833 52,371 78,021 0,000 1 424,650 491,789 68,666 149,846 233,944 823,525 0,000 0,000 0,000 3 435,376 1 954,712 0,000 0,000 2 912,707 723,465 1 873,350 924,302 1 613,510 4 220,260 6 143,400 Total 22 470,484 15 498,287 COMMUNITY INITIATIVES (B2-1 4) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 1 154,409 1 202,818 234,135 2 441,727 2 702,680 1 949,117 Payments r 1992 525,863 0,000 0,000 0,000 0,000 0,000 1993 1994 1995 1996 1997 181,497 423,188 0,000 0,000 0,000 0,000 152,815 274,762 109,139 0,000 0,000 0,000 44,556 59,235 10,022 18,133 36,284 13,801 913,769 269,601 0,000 1 033,517 88,281 99,311 38,088 255,983 402,995 0,000 0,000 792,663 525,863 604,685 536,716 1 027,582 1 371,336 1 677,321 Total 9 684,885 5 743,503 C 350/47 (ECU million) Amounts still to be paid at 31. 12. 1997 166,618 452,248 133,514 118,218 1 375,206 4 726,393 6 972,197 Amounts still to be paid at 31. 12. 1997 143,264 310,037 63,085 1 002,374 1 266,168 1 156,454 3 941,382 TRANSITIONAL MEASURES, INNOVATION SCHEMES AND ACTION AGAINST FRAUD (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 538,413 829,356 133,090 79,876 159,579 264,365 Payments r 1992 1993 1994 1995 1996 1997 265,754 58,615 68,185 0,000 0,000 0,000 0,000 0,000 467,476 120,873 0,000 0,000 0,000 0,000 57,380 0,000 0,000 0,000 33,181 31,490 11,263 32,914 0,000 0,000 8,707 39,580 22,143 19,308 43,334 0,000 24,962 45,121 4,441 9,432 43,892 85,892 265,754 526,090 246,437 108,848 133,073 213,740 Total 2 004,679 1 493,942 Amounts still to be paid at 31. 12. 1997 79,010 124,817 37,862 18,222 72,353 178,473 510,737 C 350/48 EN Official Journal of the European Communities OTHER STRUCTURAL OPERATIONS (B2-2) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments r 1992 1993 277,376 185,156 139,690 0,000 52,281 82,129 10,041 5,542 6,701 35,858 34,556 1,917 8,394 2,533 139,690 134,410 15,583 42,559 36,473 10,927 Total 462,532 379,643 COHESION FUND (B2-3) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments 17. 11. 98 (ECU million) Amounts still to be paid at 31. 12. 1997 25,712 57,177 82,889 Amounts still to be paid at 31. 12. 1997 1993 1994 1995 1996 1997 514,084 1 255,733 1 266,594 1 863,706 2 748,925 0,000 0,000 0,000 0,000 0,000 186,417 0,000 0,000 0,000 0,000 103,141 263,747 0,000 0,000 0,000 65,323 362,423 243,461 0,000 0,000 13,241 203,237 235,850 552,248 86,537 130,709 244,673 499,344 59,425 295,617 542,610 812,113 0,000 1 361,719 1 387,206 0,000 186,417 366,888 671,207 1 004,576 2 322,983 Total 7 649,042 4 552,071 3 096,971 EEA FINANCIAL MECHANISM (B2-4) Initial commitments including decommitments and revaluations 1997 102,518 r 1992 1993 1994 1995 1996 1997 Payments Amounts still to be paid at 31. 12. 1997 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 102,518 0,000 0,000 102,518 Total 102,518 102,518 0,000 RESEARCH (B6) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 1 091,227 1 276,907 1 720,904 2 598,812 2 998,889 3 613,748 r 1992 337,684 0,000 0,000 0,000 0,000 0,000 Payments 1993 1994 1995 1996 1997 230,469 259,964 0,000 0,000 0,000 0,000 170,594 125,296 270,848 455,909 563,985 70,620 158,885 285,827 782,268 337,656 495,626 0,000 0,000 0,000 0,000 1 003,334 0,000 0,000 1 336,028 68,975 109,777 216,522 631,305 702,985 Total 13 300,486 8 614,557 337,684 490,432 1 003,877 1 416,037 2 300,934 3 065,592 Amounts still to be paid at 31. 12. 1997 87,589 139,777 267,020 621,254 1 292,569 2 227,720 4 685,929 17. 11. 98 EN Official Journal of the European Communities OTHER AGRICULTURAL OPERATIONS (B2-5) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 18,130 164,375 139,730 160,891 133,901 176,452 r 1992 1993 1994 1995 1996 1997 Payments 6,100 0,000 0,000 0,000 0,000 0,000 2,293 72,513 0,000 0,000 0,000 0,000 0,784 62,463 33,313 0,000 0,000 0,000 1,098 17,792 36,854 35,326 0,000 0,000 0,679 1,689 45,836 19,972 13,928 0,000 2,043 3,011 3,089 49,419 23,374 73,350 6,100 74,807 96,560 91,071 82,105 154,285 Total 793,480 504,928 OTHER REGIONAL OPERATIONS (B2-6) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 66,761 9,921 11,111 29,235 21,978 21,711 r 1992 1993 1994 1995 1996 1997 Payments 27,596 14,788 0,000 0,000 0,000 0,000 0,000 3,167 0,000 0,000 0,000 0,000 6,075 1,077 1,392 0,000 0,000 0,000 3,757 2,147 3,542 0,919 0,000 0,000 1,241 0,932 2,949 14,337 16,441 0,000 5,350 0,951 1,931 6,980 4,830 16,121 27,596 17,955 8,545 10,366 35,902 36,162 Total 160,717 136,525 TRANSPORT (B2-7) Initial commitments including decommitments and revaluations 1994 1995 1996 1997 0,255 9,291 38,641 21,590 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,124 2,690 0,000 0,000 0,106 3,361 15,575 0,000 0,000 2,354 18,626 7,475 2,813 19,043 28,454 Total 69,777 50,310 C 350/49 (ECU million) Amounts still to be paid at 31. 12. 1997 5,132 6,907 20,638 56,175 96,599 103,102 288,553 Amounts still to be paid at 31. 12. 1997 7,953 1,646 1,298 6,998 0,707 5,590 24,192 Amounts still to be paid at 31. 12. 1997 0,026 0,886 4,440 14,115 19,467 C 350/50 EN Official Journal of the European Communities FISHERIES AND THE SEA (B2-9) Initial commitments including decommitments and revaluations 1994 1995 1996 1997 9,226 25,061 34,874 42,957 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 4,334 0,000 0,000 0,000 4,334 0,368 6,671 0,000 0,000 2,575 8,969 2,323 0,000 0,234 0,774 13,442 5,950 7,040 13,868 20,399 Total 112,118 45,641 EDUCATION, VOCATIONAL TRAINING, YOUTH (B3-1) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 4,506 39,109 61,502 148,689 362,228 391,593 r 1992 1993 1994 1995 1996 1997 Payments 3,779 0,000 0,000 0,000 0,000 0,000 0,658 27,914 0,000 0,000 0,000 0,000 0,000 9,441 41,803 0,000 0,000 0,000 0,000 0,219 11,581 76,548 0,000 0,000 0,000 0,149 2,006 40,184 245,946 0,000 0,032 0,388 13,484 61,024 0,000 286,937 3,779 28,572 51,244 88,348 288,284 361,865 Total 1 007,627 822,092 CULTURE AND AUDIOVISUAL MEDIA (B3-2) Initial commitments including decommitments and revaluations 1993 1994 1995 1996 1997 1,881 75,421 96,131 111,269 101,672 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,597 0,000 0,000 0,000 0,000 0,546 23,263 0,000 0,000 0,000 0,050 32,045 37,231 0,000 0,000 0,020 2,730 23,049 44,019 0,000 0,305 3,547 19,721 41,128 47,972 0,597 23,809 69,325 69,818 112,673 Total 386,375 276,222 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 1,715 8,646 19,109 37,007 66,477 Amounts still to be paid at 31 December 1997 0,068 1,354 5,724 18,473 55,259 104,656 185,534 Amounts still to be paid at 31 December 1997 0,363 13,837 16,131 26,122 53,700 110,153 17. 11. 98 EN Official Journal of the European Communities INFORMATION AND COMMUNICATION (B3-3) Initial commitments including decommitments and revaluations 1993 1994 1995 1996 1997 1,531 14,428 52,120 106,376 120,231 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,574 0,000 0,000 0,000 0,000 0,574 0,587 6,956 0,000 0,000 0,000 0,150 5,157 19,128 0,000 0,000 0,206 1,229 22,295 36,313 0,000 0,004 0,298 3,368 50,886 58,059 7,543 24,434 60,043 112,615 Total 294,686 205,210 OTHER SOCIAL OPERATIONS (B3-4) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 10,599 19,891 27,104 88,645 171,471 183,378 r 1992 1993 1994 1995 1996 1997 Payments 9,094 0,000 0,000 0,000 0,000 0,000 9,094 0,255 3,774 0,000 0,000 0,000 0,000 0,514 8,487 9,732 0,000 0,000 0,000 0,132 1,668 8,509 30,283 0,000 0,000 0,000 3,298 4,693 34,734 65,281 0,000 0,082 0,429 1,761 16,372 62,281 71,608 4,029 18,733 40,593 108,006 152,532 Total 501,089 332,987 ENERGY (B4-1) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 36,165 6,933 18,611 34,051 37,650 37,312 r 1992 1993 1994 1995 1996 1997 Payments 15,317 0,000 0,000 0,000 0,000 0,000 15,317 3,431 1,738 0,000 0,000 0,000 0,000 5,170 2,074 1,207 4,316 0,000 0,000 0,000 1,760 1,033 3,683 6,327 0,000 0,000 2,204 0,708 3,778 9,602 5,584 0,000 3,324 1,321 3,690 8,095 14,265 5,106 7,597 12,802 21,875 35,802 Total 170,722 98,562 C 350/51 (ECU million) Amounts still to be paid at 31 December 1997 0,009 0,789 7,329 19,177 62,172 89,475 Amounts still to be paid at 31 December 1997 0,521 2,236 2,409 7,255 43,910 111,770 168,101 Amounts still to be paid at 31 December 1997 8,056 0,926 3,145 10,027 17,801 32,205 72,160 C 350/52 EN Official Journal of the European Communities EURATOM NUCLEAR SAFEGUARDS (B4-2) Initial commitments including decommitments and revaluations 1992 1993 1994 1995 1996 1997 1,184 0,959 2,692 18,021 14,958 15,776 r 1992 1993 1994 1995 1996 1997 Payments 0,238 0,000 0,000 0,000 0,000 0,000 0,238 0,158 0,368 0,000 0,000 0,000 0,000 0,526 0,721 0,126 0,346 0,000 0,000 0,000 1,192 0,000 0,041 1,607 7,782 0,000 0,000 0,000 0,025 0,287 5,487 5,159 0,000 0,067 0,329 0,343 2,263 6,734 5,804 9,430 10,958 15,541 Total 53,590 37,885 ENVIRONMENT (B4-3) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 75,996 59,343 103,963 118,194 134,336 131,921 r 1992 1993 1994 1995 1996 1997 Payments 20,100 0,000 0,000 0,000 0,000 0,000 13,923 11,534 0,000 0,000 0,000 0,000 5,736 13,700 7,924 0,000 0,000 0,000 5,170 5,466 35,118 14,090 0,000 0,000 7,451 8,332 13,173 36,152 34,197 0,000 8,750 5,738 14,474 18,350 36,064 45,420 20,100 25,457 27,360 59,844 99,305 128,795 Total 623,753 360,861 CONSUMER PROTECTION (B5-1) Initial commitments including decommitments and revaluations 1993 1994 1995 1996 1997 0,302 4,343 11,194 19,730 19,522 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,108 0,000 0,000 0,000 0,000 0,108 0,135 2,050 0,000 0,000 0,000 2,185 0,029 1,046 4,473 0,000 0,000 0,000 0,900 4,191 5,691 0,000 0,000 0,032 1,641 8,987 6,781 5,548 10,781 17,441 Total 55,091 36,063 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 0,000 0,070 0,110 2,488 3,065 9,973 15,705 Amounts still to be paid at 31 December 1997 14,867 14,573 33,275 49,601 64,075 186,501 262,891 Amounts still to be paid at 31 December 1997 0,030 0,315 0,889 5,053 12,741 19,028 17. 11. 98 EN Official Journal of the European Communities AID FOR RECONSTRUCTION (B5-2) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments 1996 1997 1,450 3,955 Total 5,405 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 1,399 0,000 1,399 0,000 3,933 3,933 0,000 0,000 0,000 5,333 Payments INTERNAL MARKET (B5-3) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 126,127 49,140 66,504 121,246 204,945 202,026 r 1992 1993 1994 1995 1996 1997 58,970 16,940 0,000 0,000 0,000 0,000 0,000 7,900 0,000 0,000 0,000 0,000 8,392 13,128 12,860 0,000 0,000 0,000 8,402 4,681 20,562 26,071 0,000 0,000 5,296 5,443 10,002 42,030 77,177 0,000 4,428 3,067 6,760 27,369 65,796 79,550 58,970 24,840 34,380 59,716 139,948 186,969 Total 769,988 504,823 INDUSTRY (B5-4) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 6,376 0,000 2,481 80,276 84,440 84,322 r 1992 1993 1994 1995 1996 1997 Payments 4,270 0,000 0,000 0,000 0,000 0,000 4,270 0,593 0,000 0,000 0,000 0,000 0,000 0,593 0,042 0,000 0,091 0,000 0,000 0,000 0,000 0,000 1,191 40,062 0,000 0,000 0,086 0,000 0,600 0,214 0,221 0,000 0,080 0,000 0,000 40,000 53,834 2,114 0,133 41,252 1,122 96,028 Total 257,895 143,399 C 350/53 (ECU million) Amounts still to be paid at 31 December 1997 0,051 0,021 0,072 Amounts still to be paid at 31 December 1997 23,700 14,921 16,320 25,776 61,973 122,476 265,165 Amounts still to be paid at 31 December 1997 1,304 0,000 0,600 0,000 30,385 82,208 114,497 C 350/54 EN Official Journal of the European Communities STATISTICAL INFORMATION (B5-6) Initial commitments including decommitments and revaluations 1992 1993 1994 1995 1996 1997 0,438 1,400 8,253 21,498 39,066 28,537 r 1992 1993 1994 1995 1996 1997 Payments 0,126 0,000 0,000 0,000 0,000 0,000 0,126 0,095 0,717 0,000 0,000 0,000 0,000 0,812 0,000 0,306 1,407 0,000 0,000 0,000 0,000 0,139 2,814 8,839 0,000 0,000 0,000 0,013 0,723 5,756 13,055 0,000 0,064 0,042 2,203 4,638 17,187 10,657 1,712 11,792 19,545 34,791 Total 99,191 68,779 TRANS-EUROPEAN NETWORKS (B5-7) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 311,893 151,297 188,876 290,651 349,186 479,531 r 1992 1993 1994 1995 1996 1997 Payments 96,605 0,000 0,000 0,000 0,000 0,000 8,212 54,706 0,000 0,000 0,000 0,000 7,274 8,351 69,957 0,000 0,000 0,000 2,649 6,978 12,927 102,407 0,000 0,000 11,974 6,229 9,009 24,511 125,684 46,553 11,558 14,386 51,466 63,839 0,000 175,624 96,605 62,918 85,581 124,961 177,407 363,427 Total 1 771,435 910,899 COOPERATION IN THE FIELDS OF JUSTICE AND HOME AFFAIRS (B5-8) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 0,153 0,184 1,106 2,264 8,825 17,880 30,412 Amounts still to be paid at 31 December 1997 138,627 63,474 82,598 112,267 159,663 303,906 860,535 Amounts still to be paid at 31 December 1997 1995 1996 1997 3,421 1,403 11,664 Total 16,488 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 4,197 1,929 0,000 0,000 1,929 0,714 0,509 1,045 2,268 0,778 0,894 10,619 12,291 17. 11. 98 EN Official Journal of the European Communities MEASURES TO COMBAT FRAUD (B5-9) Initial commitments including decommitments and revaluations 1994 1995 1996 1997 0,419 0,207 3,624 11,077 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,078 0,000 0,000 0,000 0,078 0,212 0,116 0,000 0,000 0,328 0,040 0,047 2,616 0,000 2,703 0,008 0,000 0,718 4,431 5,157 Total 15,327 8,266 FOOD AID (B7-2 0) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 51,743 372,952 385,256 555,974 514,713 523,559 r 1992 1993 1994 1995 1996 1997 Payments 12,867 0,000 0,000 0,000 0,000 0,000 20,527 162,976 0,000 0,000 0,000 0,000 5,642 114,737 149,119 0,000 0,000 0,000 3,725 49,224 154,813 1,284 11,119 20,749 83,480 222,023 3,020 30,142 18,613 77,491 0,000 0,000 70,952 181,422 0,000 96,998 12,867 183,503 269,498 291,242 326,128 407,686 Total 2 404,197 1 490,924 HUMANITARIAN AID (B7-2 1) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 25,814 47,166 212,089 597,397 705,395 494,618 r 1992 1993 1994 1995 1996 1997 Payments 9,738 0,000 0,000 0,000 0,000 0,000 8,007 13,738 0,000 0,000 0,000 0,000 4,066 19,096 68,924 0,000 0,000 0,000 1,756 7,375 102,311 179,389 0,000 0,000 1,462 5,537 28,684 299,194 183,486 0,000 0,386 0,970 5,855 93,875 377,775 191,076 9,738 21,745 92,086 290,830 518,363 669,938 Total 2 082,479 1 602,700 C 350/55 (ECU million) Amounts still to be paid at 31 December 1997 0,081 0,044 0,290 6,646 7,062 Amounts still to be paid at 31 December 1997 4,678 4,754 41,963 172,980 262,339 426,561 913,273 Amounts still to be paid at 31 December 1997 0,400 0,450 6,315 24,940 144,133 303,542 479,779 C 350/56 EN Official Journal of the European Communities COOPERATION — ASIA (B7-3 0) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 r 1992 1993 1994 1995 1996 1997 1 128,354 240,423 113,837 108,925 135,285 122,336 341,871 250,530 452,788 406,016 400,311 0,000 0,000 0,000 0,000 0,000 1,711 0,000 0,000 0,000 0,000 39,459 3,269 0,000 0,000 0,000 29,778 38,753 4,028 0,000 0,000 67,804 56,254 26,004 3,423 0,000 85,373 64,517 37,152 34,008 23,841 7,401 322,175 138,602 115,102 388,749 378,752 392,910 Total 2 979,871 1 243,580 1 736,291 240,423 115,547 151,653 207,843 275,821 252,292 COOPERATION – LATIN AMERICA (B7-3 1) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments Amounts still to be paid at 31 December 1997 r 1992 1993 1994 1995 1996 1997 618,511 201,664 183,002 280,551 262,617 254,455 149,684 99,974 0,000 0,000 0,000 0,000 0,000 4,252 0,000 0,000 0,000 0,000 87,556 22,495 3,700 0,000 0,000 0,000 82,139 24,750 13,565 5,284 0,000 0,000 57,848 31,374 22,073 23,385 11,304 0,000 43,519 27,854 20,338 30,284 21,254 5,638 97,791 90,939 123,326 221,597 230,059 248,816 Total 1 800,800 788,271 1 012,529 149,684 104,225 113,751 125,739 145,984 148,888 COOPERATION – SOUTHERN AFRICA (B7-3 2) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 47,510 72,400 103,277 137,729 149,210 142,738 r 1992 1993 1994 1995 1996 1997 Payments 27,604 0,000 0,000 0,000 0,000 0,000 5,198 35,198 0,000 0,000 0,000 0,000 1,632 13,846 34,357 0,000 0,000 0,000 4,536 9,112 26,973 8,684 0,000 0,000 0,220 1,695 6,571 20,786 5,363 0,000 0,696 1,085 18,771 31,991 17,245 1,203 27,604 40,396 49,834 49,306 34,635 70,991 Total 652,864 272,768 Amounts still to be paid at 31 December 1997 7,624 11,464 16,605 76,267 126,602 141,535 380,096 17. 11. 98 EN Official Journal of the European Communities COOPERATION — MEDITERRANEAN THIRD COUNTRIES (B7-4) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments C 350/57 (ECU million) Amounts still to be paid at 31 December 1997 r 1992 1993 1994 1995 1996 1997 739,822 255,231 329,248 399,377 598,894 1 078,357 177,839 141,059 103,634 0,000 0,000 0,000 0,000 0,000 20,021 0,000 0,000 0,000 0,000 43,305 25,444 0,000 0,000 0,000 64,546 24,647 72,857 7,737 0,000 0,000 54,205 18,236 26,794 34,229 115,872 0,000 32,615 19,212 28,981 75,823 119,393 127,854 165,922 129,810 175,172 281,588 363,629 950,502 Total 3 400,927 1 334,303 2 066,624 177,839 161,080 172,383 169,786 249,336 403,879 COOPERATION — CENTRAL AND EASTERN EUROPE (B7-5 0) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments Amounts still to be paid at 31 December 1997 r 1992 1993 1994 1995 1996 1997 1 723,500 488,847 285,860 932,967 923,812 1 117,370 1 226,025 1 052,381 0,000 0,000 0,000 0,000 0,000 88,233 0,000 0,000 0,000 0,000 425,666 181,351 62,506 0,000 0,000 0,000 246,803 218,741 201,776 56,237 0,000 0,000 132,347 161,030 206,447 194,971 109,583 0,000 70,526 137,851 172,918 213,997 173,040 56,529 73,451 145,761 280,165 652,165 943,402 995,852 Total 6 976,055 3 885,259 3 090,796 488,847 374,093 669,523 723,556 804,378 824,861 COOPERATION — NEW INDEPENDENT STATES (B7-5 2) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 Payments Amounts still to be paid at 31 December 1997 r 1992 1993 1994 1995 1996 1997 784,154 431,696 444,189 497,594 527,391 475,194 21,588 155,091 232,244 0,000 0,000 0,000 0,000 0,000 0,727 0,000 0,000 0,000 0,000 43,375 6,940 0,000 0,000 0,000 161,860 103,475 64,312 20,894 0,000 0,000 106,994 89,024 93,373 61,816 12,420 0,000 34,737 67,987 103,419 120,938 58,712 10,334 71,640 127,107 176,145 293,945 456,259 464,860 Total 3 160,218 1 570,261 1 589,957 21,588 155,818 282,558 350,541 363,628 396,127 C 350/58 EN Official Journal of the European Communities COOPERATION — FORMER YUGOSLAVIA (B7-5 4) Initial commitments including decommitments and revaluations 1994 1995 1996 1997 9,435 13,400 105,476 246,761 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,782 0,000 0,000 0,000 0,782 2,421 0,352 0,000 0,000 2,167 3,022 13,927 0,000 1,772 8,222 18,249 14,132 2,773 19,116 42,375 Total 375,072 65,046 OTHER COOPERATION MEASURES (B7-6, B7-5 1 AND B7-5 3) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 107,008 144,537 222,445 311,397 372,169 370,480 r 1992 1993 1994 1995 1996 1997 Payments 22,066 0,000 0,000 0,000 0,000 0,000 20,226 21,864 0,000 0,000 0,000 0,000 13,576 27,044 40,324 0,000 0,000 0,000 14,114 23,547 44,024 51,923 0,000 0,000 10,979 19,791 41,165 74,606 63,993 10,130 17,936 42,471 64,351 93,582 0,000 101,027 22,066 42,090 80,944 133,608 210,534 329,497 Total 1 528,035 818,738 DEMOCRACY AND HUMAN RIGHTS (B7-7) Initial commitments including decommitments and revaluations 1993 1994 1995 1996 1997 9,152 35,485 58,571 81,443 89,568 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 3,750 0,000 0,000 0,000 0,000 3,750 2,071 5,097 0,000 0,000 0,000 1,749 12,577 15,433 0,000 0,000 0,432 9,599 18,787 23,605 0,000 0,143 3,129 11,632 24,306 20,113 7,168 29,758 52,423 59,323 Total 274,218 152,423 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 2,293 1,804 73,301 232,628 310,026 Amounts still to be paid at 31 December 1997 15,917 34,354 54,462 120,517 214,594 269,454 709,297 Amounts still to be paid at 31 December 1997 1,007 5,082 12,719 33,532 69,455 121,795 17. 11. 98 EN Official Journal of the European Communities INTERNATIONAL FISHERIES AGREEMENTS (B7-8 0) Initial commitments including decommitments and revaluations 1992 1993 1994 1995 1996 1997 1,403 2,849 63,726 34,384 66,742 222,870 r 1992 1993 1994 1995 1996 1997 Payments 0,434 0,000 0,000 0,000 0,000 0,000 0,434 0,152 0,090 0,000 0,000 0,000 0,000 0,243 0,259 0,305 2,148 0,000 0,000 0,000 0,265 0,309 29,934 2,459 0,000 0,000 0,071 1,171 8,963 13,123 3,274 0,000 0,009 0,262 8,552 10,878 44,851 220,154 2,711 32,968 26,602 284,706 Total 391,974 347,665 EXTERNAL ASPECTS OF COMMUNITY POLICIES (B7-8 1 TO B7-8 7) Initial commitments including decommitments and revaluations r 1992 1993 1994 1995 1996 1997 29,498 26,758 35,805 64,402 116,083 84,507 r 1992 1993 1994 1995 1996 1997 Payments 12,401 0,000 0,000 0,000 0,000 0,000 1,468 7,472 0,000 0,000 0,000 0,000 1,469 5,799 5,066 0,000 0,000 0,000 0,339 2,044 13,310 11,738 0,000 0,000 0,279 0,491 1,113 21,808 42,599 0,000 0,065 0,582 1,884 5,560 45,517 23,176 12,401 8,940 12,334 27,431 66,291 76,785 Total 357,054 204,183 SUPPORT EXPENDITURE (B7-9 5) Initial commitments including decommitments and revaluations 1997 5,271 Payments r 1992 1993 1994 1995 1996 1997 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,035 0,035 Total 5,271 0,035 COMMON FOREIGN AND SECURITY POLICY (B8-0) Initial commitments including decommitments and revaluations 1995 1996 1997 17,187 19,487 18,090 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 9,326 0,000 0,000 9,326 0,516 7,889 0,000 7,230 6,863 10,476 8,405 24,569 Total 54,764 42,300 C 350/59 (ECU million) Amounts still to be paid at 31 December 1997 0,212 0,712 14,129 7,924 18,617 2,716 44,310 Amounts still to be paid at 31 December 1997 13,478 10,368 14,432 25,296 27,967 61,331 152,872 Amounts still to be paid at 31 December 1997 5,236 5,236 Amounts still to be paid at 31 December 1997 0,115 4,735 7,614 12,464 C 350/60 EN Official Journal of the European Communities ADMINISTRATIVE EXPENDITURE — PART A Initial commitments including decommitments and revaluations 1994 1995 1996 1997 1,395 0,113 0,142 0,849 r 1992 1993 1994 1995 1996 1997 Payments 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,369 0,000 0,000 0,000 0,369 0,946 0,075 0,000 0,000 1,022 0,000 0,036 0,110 0,000 0,146 0,000 0,000 0,000 0,000 0,000 Total 2,499 1,537 17. 11. 98 (ECU million) Amounts still to be paid at 31 December 1997 0,079 0,001 0,032 0,849 0,962 17. 11. 98 EN Official Journal of the European Communities C 350/61 Table 14 BREAKDOWN OF 1997 PAYMENTS, BY TYPE DIFFERENTIATED APPROPRIATIONS Areas NOT affected by ‘payments on account’ issue Areas affected by ‘payments on account’ issue Heading Payments clearing commitments Intermediate payments Payments clearing commitments Intermediate payments relating to commitments clearing during year Intermediate payments relating to commitments NOT cleared during year Total amounts paid in 1997 (ECU million) 2. STRUCTURAL OPERATIONS EAGGF — Guidance Section (B2-1 0) 0,000 0,000 1 172,960 642,599 1 764,441 3 580,000 FIFG (B2-1 1) ERDF (B2-1 2) ESF (B2-1 3) Community initiatives (B2-1 4) Transitional measures, innovation schemes and action against fraud (B2-1 5, B2-1 6, B2-1 8 and B2-1 9) Other structural operations (B2-2) Cohesion Fund (B2-3) EEA Financial Mechanism (B2-4) 5,168 368,218 8,205 0,000 105,302 486,893 94,245 135,051 1 790,184 690,863 8 811,092 11 521,436 0,000 0,000 0,908 0,000 9,026 0,000 0,000 3,566 904,806 1 232,610 4 005,984 6 143,400 278,330 87,547 1 307,879 1 677,321 21,310 0,046 26,105 10,818 0,494 0,008 164,923 213,740 0,056 10,927 237,792 573,244 359,104 1 143,818 2 322,983 0,000 102,518 0,000 0,000 102,518 Sub total — heading 2 109,347 765,983 4 867,170 3 013,223 17 303,495 26 059,219 3. INTERNAL POLICIES Research (B6) Other agricultural operations (B2-5) Other regional operations (B2-6) Transport (B2-7) Fisheries and the sea (B2-9) Education, vocational training, youth (B3-1) 7,957 1 427,943 207,846 30,995 1 390,850 3 065,592 2,441 0,000 1,203 0,140 0,000 129,276 18,217 26,525 21,037 20,098 0,726 1,274 0,002 0,242 0,204 0,245 0,000 4,109 8,707 4,695 0,159 154,285 36,163 28,454 20,399 1,734 14,520 15,717 329,894 361,865 Culture and audiovisual media (B3-2) 24,562 83,615 Information and communication (B3-3) Other social operations (B3-4) Energy (B4-1) Euratom nuclear safeguards (B4-2) Environment (B4-3) Consumer protection (B5-1) Aid for reconstruction (B5-2) Internal market (B5-3) Industry (B5-4) Information market (B5-5) Statistical information (B5-6) Trans-European networks (B5-7) 0,001 2,725 0,151 0,059 0,017 0,308 0,238 1,979 0,000 0,000 1,430 9,558 112,611 6,028 5,014 5,214 8,459 3,980 13,080 18,961 3,087 3,696 4,580 0,000 147,332 11,971 2,280 0,000 1,960 68,291 3,962 0,000 11,984 85,457 3,182 0,000 0,254 0,000 1,060 0,004 112,673 112,615 26,661 21,319 95,798 152,532 0,992 1,743 8,349 0,787 0,000 4,667 21,186 4,544 35,802 15,541 88,388 128,795 8,679 0,000 17,441 3,933 21,021 186,969 36,038 53,748 96 028 0,000 4,850 2,614 0,000 0,000 14,566 34,791 197,507 363,427 C 350/62 EN Official Journal of the European Communities 17. 11. 98 (ECU million) Areas NOT affected by ‘payments on account’ issue Areas affected by ‘payments on account’ issue Heading Payments clearing commitments Intermediate payments Payments clearing commitments Intermediate payments relating to commitments clearing during year Intermediate payments relating to commitments NOT cleared during year Total amounts paid in 1997 Cooperation in the fields of justice and home affairs (B5-8) 0,094 0,784 0,798 0,035 0,556 2,268 Measures to combat fraud (B5-9) 0,000 4,801 0,251 0,000 0,105 5,157 Sub total — heading 3 52,865 2 084,405 422,832 129,053 2 245,576 4 934,732 4. EXTERNAL ACTION EDF (B7-1) Food aid (B7-2 0) 0,000 0,000 0,000 0,000 0,000 0,000 7,344 209,284 61,533 8,090 121,435 407,686 Humanitarian aid (B7-2 1) 0,940 57,955 153,880 114,533 342,630 669,938 Cooperation — Asia (B7-3 0) 0,101 252,107 0,084 0,000 0,000 252,292 Cooperation — Latin America (B7-3 1) 0,714 146,721 1,453 0,000 0,000 148,888 Cooperation — southern Africa (B7-3 2) 0,003 1,363 2,895 0,143 66,587 70,991 Cooperation — Mediterranean third countries (B7-4) Cooperation — central and eastern Europe (B7-5 0) Cooperation — New Independent States (B7-5 2) 1,354 399,391 3,134 0,000 0,000 403,879 2,195 802,596 0,000 2,071 17,999 824,861 0,172 394,026 1,111 0,192 0,627 396,127 Cooperation — former Yugoslavia (B7-5 4) 0,198 37,770 0,000 0,000 4,408 42,375 Other cooperation measures (B7-6, B7-5 1, B7-5 3) 0,162 102,653 50,381 6,522 169,779 329,497 Democracy and human rights (B7-7) 1,047 41,953 2,286 0,473 13,564 59,323 International fisheries agreements (B7-8 0) 0,548 29,863 254,094 0,000 0,200 284,706 External aspects of Community policies (B7-8 1 bis B7-8 7) 0,361 39,232 12,316 0,121 24,755 76,785 Support expenditure (B7-9 5) 0,000 0,035 0,000 0,000 0,000 0,035 Common foreign and security policy (B8-0) 0,000 23,867 0,000 0,000 0,702 24,569 Sub total — heading 4 15,140 2 538,816 543,167 132,146 762,685 3 991,954 Grand total 177,352 5 389,204 5 833,170 3 274,422 20 311,756 34 985,904 NB: This table has been divided in two parts: the first part concerns areas where the issue arises of ‘payments on account’ which may subsequently have to be recovered and the second part concerns those areas where it does not. 17. 11. 98 EN Official Journal of the European Communities C 350/63 Table 15 OUTTURN OF BUDGET IMPLEMENTATION OF THE CONTRIBUTION BY THE EFTA COUNTRIES BELONGING TO THE EEA I. REVENUE (contributions paid) 1997 appropriations Carryover (ECU) 57 171 809,00 II. EXPENDITURE (payments) 54 964 579,21 231 360,85 55 195 940,06 Heading 3 — Internal policies 53 401 579,21 231 360,85 — Research (B6) 43 779 085,56 82 519,74 — Education, vocational training, youth (B3-1) 6 012 348,94 — Culture and audiovisual media (B3-2) 1 152 543,22 0,00 0,00 — Other social operations (B3-4) 751 583,90 98 742,47 — Energy (B4-1) — Environment (B4-3) — Internal market (B5-3) — Statistical information (B5-6) — Trans-European networks (B5-7) 201 434,38 280 408,39 778 836,88 445 337,94 0,00 0,00 0,00 50 098,64 0,00 0,00 Heading 5 — Administrative expenditure 1 563 000,00 — Staff — Administration 764 000,00 799 000,00 Balance: Adjustment balance 1996: Outturn: 1 975 868,94 391 766,97 2 367 635,91 C 350/64 EN Official Journal of the European Communities 17. 11. 98 CHAPTER III CONSOLIDATED BALANCE SHEET OF THE EUROPEAN COMMISSION AT 31 DECEMBER 1997 ASSETS (in ECU) 31. 12. 1997 31. 12. 1996 I. INITIAL COSTS 0,00 19 562,13 II. INTANGIBLE FIXED ASSETS 3 329 094,58 0,00 III. TANGIBLE FIXED ASSETS 2 243 068 143,21 1 527 883 570,73 A. Land and buildings 526 765 304,38 453 831 081,39 B. Fixtures and fittings, machinery and tools 77 522 755,81 0,00 C. Furniture and vehicles 370 467 829,95 486 864 317,58 D. Computer equipment 271 912 712,85 246 279 220,85 E. Leasing, financing and similar entitlements 645 335 953,42 F. Other tangible fixed assets 2 568 982,22 0,00 0,00 G. Fixed assets under construction and advances in respect of tangible fixed assets 348 494 604,58 340 908 950,91 IV. INVESTMENTS 1 235 070 520,12 1 096 486 881,71 A. Investments in related organisations 210 000 000,00 210 000 000,00 1. Subscriptions and participations 210 000 000,00 210 000 000,00 2. Receivables B. Other investments 1 025 070 520,12 886 486 881,71 1. Subscriptions and participations 28 909 224,79 28 121 659,50 2. Receivables 3. Guarantees and advances granted 866 377 149,75 562 635 974,61 4. Other 129 784 145,58 295 729 247,60 V. LONG-TERM ASSETS 4 932 858 972,96 7 150 359 483,17 A. Loans granted from the budget 807 178 726,83 791 064 121,11 B. Loans granted from borrowed funds 4 125 680 246,13 6 359 295 362,06 VI. STOCKS 90 198 397,73 100 583 209,71 A. Office supplies and other consumables 7 242 651,95 9 579 575,27 B. Scientific equipment 74 185 111,70 76 235 187,40 C. Publications Office stocks 8 770 634,08 14 768 447,04 17. 11. 98 EN Official Journal of the European Communities C 350/65 (in ECU) 31. 12. 1997 31. 12. 1996 VII. SHORT-TERM ASSETS 4 959 905 396,41 4 317 361 402,78 A. Short-term financial assets 2 202 134 300,36 1 434 651 499,55 1. Loans granted from the budget 884 948,33 0,00 2. Loans granted from borrowed funds 2 201 249 352,03 1 434 651 499,55 B. Current assets 2 748 716 832,77 2 874 122 492,99 1. Advances paid to Member States 41 916 092,71 0,00 2. Amounts owed by Member States 1 756 506 813,97 1 981 635 540,68 a. EAGGF 266 272 101,11 817 515 506,57 b. VAT paid and recoverable from Member States 16 461 818,10 13 504 557,02 c. Other receivables 1 473 772 894,76 1 150 615 477,09 3. Amounts owed by Community institutions and bodies 4. Sundry debtors 6 180 561,75 13 968 772,68 944 113 364,34 878 518 179,63 C. Sundry receivables 9 054 263,28 8 587 410,24 1. Amounts owed by staff 8 031 347,25 7 572 621,06 2. Other 1 022 916,03 1 014 789,18 VIII. CASH INVESTMENTS 99 358 920,48 102 807 369,67 IX. DISPOSABLE ASSETS 6 307 822 531,81 11 593 919 380,97 X. SUSPENSE ACCOUNTS 357 537 626,20 430 286 921,26 Total 20 229 149 603,50 26 319 707 782,13 C 350/66 EN Official Journal of the European Communities 17. 11. 98 LIABILITIES (in ECU) 31. 12. 1997 31. 12. 1996 I. OWN CAPITAL 6 408 083 324,21 9 856 520 045,89 A. Net capital resulting from economic adjustments 5 369 114 897,14 5 395 507 563,17 B. Balance for the year 962 328 696,32 4 388 281 339,94 C. Surplus of revenue over expenditure from borrowing/lending operations 76 639 730,75 72 731 142,78 II. PROVISIONS FOR RISKS AND LIABILITIES 872 391 061,38 569 080 703,05 A. Provisions for major repairs and maintenance B. Other provisions for risks and liabilities 872 391 061,38 569 080 703,05 III. LONG-TERM LIABILITIES 4 762 748 990,14 6 141 105 807,92 A. Financial liabilities 3 943 523 886,03 6 024 397 379,18 B. Other long-term debts 819 225 104,11 116 708 428,74 IV. SHORT-TERM LIABILITIES 7 664 113 931,95 9 316 523 088,83 A. Debts on borrowings 2 246 647 419,04 1 953 419 370,53 B. Other short-term financial liabilities 4 504 922 607,86 5 933 263 895,33 C. Current liabilities 900 731 696,22 1 409 710 848,62 1. Member States and EFTA countries 5 172 903,98 6 174 955,93 2. Community institutions and bodies 15 501 490,60 40 639 055,36 3. Appropriations to be carried over 746 866 173,73 1 302 905 924,46 4. Sundry creditors 133 191 127,91 59 990 912,87 D. Other liabilities 11 812 208,83 20 128 974,35 V. SUSPENSE ACCOUNTS 521 812 295,82 436 478 136,44 Total 20 229 149 603,50 26 319 707 782,13 17. 11. 98 EN Official Journal of the European Communities C 350/67 NOTE FOR THE READER 1. The following improvements have been made to the structure of the balance sheet at 31 December 1997. — The balance sheet is more succinct and its structure follows the pattern laid down in the 4th Council Directive, while making allowances for the special accounting circumstances of a public institution like the European Community. Details are given in the explanatory notes. — The 1996 figures included for comparison have been classified in the same way as those for 1997. — Payments outstanding on the capital subscribed to the EBRD and the EIF which has not been called up are now entered as a potential liability in the off-balance-sheet commitments rather than a long-term liability. As a result, the final total in the 1996 balance sheet is ECU 690 million lower than that given in the 1996 financial statements. — Intangible fixed assets are included in the accounts. 2. Pursuant to Article 7 of the Inventory Regulation, rented property is included in the intangible assets for the first time, provided that it meets three conditions (see point III. E of the explanatory notes to the balance sheet). 3. In accordance with Section 8 of the Inventory Regulation (1), the Commission must allow for the depreciation of every asset except land. Depreciation is calculated for each full year (not pro rata temporis), using the linear method. The annual depreciation rates applicable from 1 January 1987 are given in Annex 6 to the Inventory Regulation. Since no calculation could be made for four of the Management Centres and the other institutions are not required to allow for depreciation (2), the Commission has not included any depreciations in the accounts in order to produce a consistent balance sheet. However, the cumulative amounts (at 31 December 1997) are given in the explanatory notes. (1) Document E/96/280, adopted on 22 January 1997. (2) The Interinstitutional Inventory Regulation has not yet been adopted. C 350/68 EN Official Journal of the European Communities 17. 11. 98 EXPLANATORY NOTES TO THE CONSOLIDATED BALANCE SHEET I. INITIAL COSTS ASSETS This heading includes the issuing costs for Euratom borrowings — an item that has been reclassified in this balance sheet. In previous years it was included under prepayments. Book value Depreciation Change in rates Net book value (in ECU) Previous year end 7 273 143,58 − 7 253 581,45 19 562,13 Additional amounts: (+) − 19 472,82 − 89,31 − 19 562,13 Withdrawals: (–) − 7 273 143,58 7 273 054,27 Year end 0,00 0,00 89,31 0,00 0,00 II. INTANGIBLE FIXED ASSETS This heading includes computer software with a purchase value of at least ECU 400, in accordance with Article 130 of Commission Regulation (Euratom, ECSC, EC) No 3418/93 laying down detailed rules for implementing the Financial Regulation. These assets have been entered in the Commission’s balance sheet for the first time to take account of the rules laid down in the Regulation on Inventories and Management of the property of the into effect on European Commission, which came 1 January 1997. Although the other institutions are not required to include such assets in their accounts (1). The Court of Justice has in fact done so. A. Acquisition value Previous year end Changes during the year — Acquisitions before 1997 — Acquisitions during the year — Disposal, withdrawal (in ECU) Computer software 0,00 1 352 605,00 1 790 810,88 — Transfers between headings 185 678,70 Year end 3 329 094,58 Net book value year end (A—B) 3 329 094,58 (1) The Interinstitutional Inventory Regulation has not yet been adopted. cumulative The from depreciation 31 December 1997 for the Commission alone on an amount of ECU 3 121 532 comes to ECU 1 251 731,79. calculated Present value Depreciation Net book value 3 121 532 1 251 731,79 1 869 800,21 (in ECU) III. TANGIBLE FIXED ASSETS The costs of purchasing tangible 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. Tangible fixed assets include all property with a purchase value of at least ECU 400, in accordance with Article 130 (Euratom, ECSC, EC) of Commission Regulation No 3418/93 laying down detailed rules for implementing the Financial Regulation. The balance sheet also takes account of the rules laid down in the Regulation on Inventories and Management of the property of the into effect on European Commission, which came 1 January 1997. in the balance sheet The Commission considers that the volume of fixed assets is correct, subject to adjustments which might be made later if a physical inventory is carried out at the JRC. Two points are 17. 11. 98 EN Official Journal of the European Communities C 350/69 worth noting here: first, an inventory exercise is under way on the buildings and land belonging to the JRC, the results of which should be available in the course of 1998; and second, the figures for tangible fixed assets do not include the computer equipment, movable property and vehicle fleet at the Seville Research Centre. The Commission has tried to explain the differences between the figures entered in the 1996 and 1997 balance sheets. At 31 December 1997, depreciation, for the Commission alone, was calculated as follows: Value before depreciation Depreciation Net book value (in ECU) Buildings 452 045 725,12 140 251 632,60 311 794 092,52 Fixtures and fittings, machinery and tools 30 478 159,72 13 890 258,13 16 587 901,59 Furniture and vehicle fleet 199 703 341,76 154 869 590,24 44 833 751,52 Computer equipment 199 598 679,87 151 422 055,59 48 176 624,28 Leasing, financing 645 335 953,42 16 898 401,52 628 437 551,90 These figures do not take into account the depreciation of assets in the delegations and offices or the assets of certain research centres for which the calculation will be made for the 1998 balance sheet as the computer software used for inventories is not suited to calculating depreciation. A. Land and buildings Land and buildings acquired after 1992 in Brussels and at sites where the Commission has offices and delegations are entered in the balance sheet at their purchase value, converted into ECUS at the rate applying when they were purchased. Buildings in Brussels purchased before 1981 have been entered using the ECU conversion rate for January 1981. Land and buildings purchased before 1992 at delegation sites have been revalued in the light of market prices. Revaluation was carried out by independent experts and the resulting figures incorporated in the balance sheet as at 31 December 1997. The building of the delegation to the OECD is a special case. It was acquired from the ECSC free of charge in December 1994 and the figure entered in the balance sheet independent experts. is the market value assessed by In 1984 the JRC buildings were revalued by 14 % and other these revaluations is the value of investments, which have infrastructures by 20 %. Added to increased lifetime. the value of the buildings and/or their B. Fixtures and fittings, machinery and tools Some assets previously entered under movable and immovable property have been reclassified in this year’s balance sheet. E. Leasing, financing and similar entitlements In accordance with Article 7 of the Commission’s Inventory Regulation, leasing, long-term rental operations and property held under a long lease conferring a right in rem are entered in the inventory if the following three conditions are met: — the risks and advantages are transferred to the lessee; — the rental is terminable only on payment by the lessee of an indemnity of a deterrent amount; — the rental enables the lessor to recover the cost of the investment plus remuneration. If one of the above conditions is not met, the assets are entered in the off-balance-sheet commitments. Since the other institutions are not required to enter these assets in the accounts, the amounts due for leasing/financing and similar entitlements are entered in the off-balance-sheet commitments. A. Acquisition value Previous year end Adjustments Changes during the year: — Acquisitions before 1997 — Acquisitions — Disposal,withdrawal Land and buildings Installations, machines and tools Furniture and vehicle fleet Computer equipment Leasing, financing and similar entitlements Other tangible fixed assets (in ECU) Fixed assets under construction and payments on account 453 831 081,39 0,00 486,864 317,58 246 279 220,84 0,00 340 908 950,91 − 5 875 596,23 933 203,00 − 4 714 461,24 − 1 962 764,05 37 092 203,00 2 497 201,17 3 650 678,04 33 746 578,63 12 927 193,82 26 106 708,45 50 826 977,17 608 226 953,42 116 023,85 4 866 764,63 − 88 052,35 − 2 576 881,60 − 14 100 537,58 − 28 786 448,35 − 44 242,80 − 931 789,00 16 797,00 — Differences resulting from change in threshold − 2 795 062,88 − 53 360 972,61 − 2 654 795,70 — Transfers between headings − 11 973 370,00 69 034 303,47 − 70 327 224,65 6 582 510,31 — Other adjustments 1 628 012,63 Year end 469 640 641,44 77 522 755,81 370 467 829,95 271 912 712,85 645 335 953,42 2 568 982,22 348 494 604,58 B. Rise in value Previous year end Changes during the year: — Decided — Cancelled — Transfers between headings 57 124 662,94 Year end 57 124 662,94 0,00 0,00 0,00 0,00 0,00 0,00 Net book value, year end (A + B) 526 765 304,38 77 522 755,81 370 467 829,95 271 912 712,85 645 335 953,42 2 568 982,22 348 494 604,58 C 3 5 0 / 7 0 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s 1 7. 1 1. 9 8 17. 11. 98 EN Official Journal of the European Communities C 350/71 G. Fixed assets under construction and advances of tangible fixed assets The buildings for some Commission offices or delegations which were originally financed by the ECSC have been in the balance sheet. included under this heading Although the ECSC had been repaid in full for them at the end of 1995, they are still included in the ECSC’s balance sheet since the deeds of transfer have not been signed. IV. INVESTMENTS This heading covers, first, capital investments made with a view to establishing permanent links and which are seen as supporting the activities of the European Union, and, second, investments made to help beneficiaries develop their business activities but with no long-term participation. It also includes permanent guarantees and advances granted and the net assets of the Guarantee Fund. A distinction should be drawn between guarantees granted by the European Community to third parties and the Guarantee Fund, which is designed to cover risks associated with loans granted to non-member countries. A. Investments in related organisations: A. 1. Subscriptions and participations E B R D s u b s c r i p t i o n The European Bank for Reconstruction and Development was given initial capital of ECU 10 billion, of which 3 % was subscribed by the Community. The proportion of this capital called-up; 30 % has been paid in full. This item covers the full amount of the Commission’s subscription to the EBRD’s capital which has been called up and paid. On 15 April 1996, at their annual meeting, the Bank’s governors decided to double the amount of authorised capital. Under this decision, the Community is to subscribe for 30 000 additional shares with a face value of ECU 10 000 each. This operation will involve paid-in shares and callable shares in the following proportions: 22,5 % of the subscribed shares will be a full number of paid-in shares and the remainder will be callable shares. 1996 financial year have been presented in the same way. As a result the 1996 balance-sheet total appearing in the 1996 financial statements differs from that presented in the 1997 financial statements. E u r o p e a n I n v e s t m e n t F u n d s u b s c r i p t i o n Under the Council Decision of 6 June 1994 the European Community, represented by the Commission, is to subscribe a total of ECU 600 million to the EIF’s capital. This the EIF’s capital. The Commission has paid all the called-up capital, which amounts to 20 %. represents 30 % of Presentation of this subscription in the Commission’s balance sheet at 31 December 1997 differs from that in the balance sheet at 31 December 1996. As for subscriptions to the EBRD, the payments outstanding on non-called-up capital (80 %), amounting to ECU 480 million, are now in the off-balance-sheet commitments. included B. Other investments B. 1. Subscriptions and participations This heading includes subscriptions and participations purchased to help beneficiaries develop their business activities. E C I P p r o g r a m m e e q u i t y This heading covers Community participation in the provision of equity and subordinated loan capital for joint ventures set up under the European Community (ECIP). The ECIP Investment Partners Programme balance sheet the is Commission’s balance sheet (Volume II). the annexes included to in E u r o t e c h c a p i t a l a n d V e n t u r e c o n s o r t The entry for Eurotech capital covers payments since 1990, in the form of advances repayable in certain circumstances when contracts run out. The Venture consort instrument covers contributions since 1985 for investments in SMEs engaging in innovatory projects. Since both of these are risk capital operations for transnational high-technology start-up projects, it is very difficult the contributions. the real current value of to assess The presentation in the Commission’s balance sheet at 31 December 1997 is different from that adopted in the balance sheet at 31 December 1996. Payments outstanding on non-called-up capital, amounting to ECU 210 million, are now included in the off-balance-sheet commitments and not in long-term liabilities as was the case in previous years. The corresponding figures for the In line with the principle of prudence, a 100 % adjustment has been made for the value of these contributions. However, two summary tables showing the contributions made to these two instruments are set out in the annexes to the balance sheet (Volume II). C 350/72 EN Official Journal of the European Communities 17. 11. 98 (in ECU) A. Acquisition value Previous year end Changes during the year: — Acquisitions — Disposal, withdrawal — Transfers between headings Connected agencies Outside agencies EBRD EIF ECIP EUROTECH, VENTURE CONSORT 300 000 000,00 600 000 000,00 28 121 659,50 19 524 259,00 787 565,29 209 277,00 − 6 219 840,00 Year end 300 000 000,00 600 000 000,00 28 909 224,79 13 513 696,00 B. Increase in value Previous year end Changes during the year: — Decided — Acquired from third parties — Cancelled — Transferred between headings Year end 0,00 0,00 0,00 C. Reductions in value Previous year end Changes during the year: — Decided — Cancelled after disposal, withdrawal — Transferred between headings 19 524 259,00 209 277,00 − 6 219 840,00 Year end 0,00 0,00 0,00 13 513 696,00 D. Amounts not called up Previous year end Changes during the year 210 000 000,00 480 000 000,00 Year end 210 000 000,00 480 000 000,00 0,00 Net book value year end (A + B – C – D) 90 000 000,00 120 000 000,00 28 909 224,79 0,00 0,00 Entitlements Previous year end — Additions — Repayments — Reductions in value — Exchange rate differences — Other Net book value year end (A + B – C – D) 0,00 0,00 0,00 0,00 Aggregate value reduction against entitlements, year end 17. 11. 98 EN Official Journal of the European Communities C 350/73 B. 3. Guarantees and advances granted This heading incorporates fixed assets not included under tangible assets, such as deposits and guarantees paid, permanent advances for building charges, the operating funds advanced to a transport firm and the Guarantee Fund. G u a r a n t e e F u n d This Fund is designed to cover the risks associated with loans and loan guarantees for non-member countries or projects carried out in those countries. It was set up by Council Regulation (Euratom, EC) No 2728/94 of 31 October 1994. The Fund is endowed by payments from the Community budget, the proceeds from interest on investments made from the Fund’s assets, and sums recovered from defaulting debtors for whom the Fund has had to activate its guarantee. The Fund is managed by the European Investment Bank (EIB) under a mandate from the Community. The revenue and expenditure account and balance sheet of the Fund at 31 December 1997 appear in the annexes to the balance sheet (Volume II). The first payments to the Fund from the Community budget were made in December 1994. The entry in the assets side of the Commission’s balance sheet represents the Fund’s net assets at 31 December 1997. Since the Fund may be called on to cover defaulting debtors at any time, a provision has been created for risks and liabilities corresponding to the total net assets of the Fund in line with the principle of prudence. Description Acquisition value at 31. 12. 1996 Changes during year Acquisition value at 31. 12. 1997 (A) (B) (C) = (A) + (B) Reductions in value 31. 12. 1996 (D) Changes during year (E) Reductions in value at 31. 12. 1997 (F) = (D) + (E) Net book value at 31. 12. 1997 (G) = (C) – (F) (in ECU) Guarantees and advances granted 1. Guarantees 4 818 147,75 − 637 703,11 4 180 444,64 0,00 4 180 444,64 2. Advances granted and Publications Office working capital 412 017,76 − 2 370,55 409 647,21 3. Guarantee Fund 557 405 809,10 304 381 248,80 861 787 057,90 0,00 409 647,21 0,00 861 787 057,90 Total guarantees and advances granted 562 635 974,61 303 741 175,14 866 377 149,75 0,00 0,00 0,00 866 377 149,75 Other investments 295 729 247,60 − 165 945 102,02 129 784 145,58 0,00 129 784 145,58 Total other investments 295 729 247,60 − 165 945 102,02 129 784 145,58 0,00 0,00 0,00 129 784 145,58 Total 858 365 222,21 137 796 073,12 996 161 295,33 0,00 0,00 0,00 996 161 295,33 V. LONG-TERM ASSETS This heading includes amounts owed to the European Union by Member States and non-member countries on loans granted either from borrowed funds or from budget appropriations. programme to promote the setting-up of investment joint ventures in Asia, Latin America, the Mediterranean region and South Africa. In 1991 Turkey was granted a loan of ECU 175 million as part of the effort to assist the countries most affected by the Gulf crisis. A. Loans granted from the budget This item principally covers loans granted under the heading of cooperation with non-member countries. It ECIP granted also covers under loans the Loans granted under the MEDIA I-programme to promote the development of the audiovisual industry in Europe were also item at 31 December 1996. Since the contracts were not concluded directly between the Commission and the final included under this C 350/74 EN Official Journal of the European Communities 17. 11. 98 recipients, the loans have been reclassified in the balance sheet and are now entered under sundry debtors. The corresponding figures for 1996 have been classified in the same way. Amounts owed under the MEDIA II-programme are included under the heading ‘Loans granted from the budget’ as the Commission concluded the contracts directly with the recipients. The item also includes other, much smaller loans granted from the budget: loans for migrant workers and building loans for Community officials. Detailed tables on these loans appear later on in this volume. The balance sheets of these financial operations have been incorporated in the combined balance sheet by means of full consolidation. For the borrowing and lending operations, the yield on loans and costs of borrowings in 1997 are as follows: (in ECU) Description Cost of loans raised Yield on loans Medium-term financial assistance 252 789 846,65 252 806 572,32 Food aid 16 048 917,77 16 048 937,79 Balance of payments 275 938 043,98 275 938 043,98 NCI — Cash resources 69 667 323,30 57 740 396,11 — Normal Euratom 3 948 693,18 5 978 724,77 19 383 210,68 20 954 362,41 B. Loans granted from borrowed funds Total 637 776 035,56 629 467 037,38 Under the Treaty, the Council, acting unanimously, has the power to adopt guarantee or borrowing programmes if it considers this necessary to attain the objectives of the Community. Community direct commitments by the Community itself and not by any individual Member State. borrowings are 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 now set out in the form of a balance sheet and revenue and expenditure account. Under an agreement with the EIB, the latter bears the risks of the NCI treasury instrument. Consequently, the surplus of loan proceeds over borrowing costs is charged to the EIB. The balance sheets and revenue and expenditure accounts for the loans under this heading are shown in tabular form in the annexes to the Commission’s balance sheet (Volume II). The overall changes in the volume of loans granted from the budget are as follows: Balance at 31. 12. 1996 Currency New loans Repayments Changes in exchange rates (A) (B) (C) (C, 1) Balance at 31. 12. 1997 (D) = (A)+(B)– (C)–(C, 1) Reduction in value at 31. 12. 1996 Changes during the year Reduction in value at 31. 12. 1997 Net value at 31. 12. 1997 (F) (G) (H) = (D)–(G) (in ECU) ECU 437 240 593,89 623 705,00 12 121 354,97 425 742 943,92 63 104 370,67 23 297 431,43 518 121,99 115 401 635,60 21 298 113,26 85 883 680,11 94 103 522,34 ECU ECU ECU ECU ECU ECU 227 085,38 107 478,86 175 000 000,00 38 966,72 188 118,66 29 412,74 − 1 754,25 76 311,87 17 043,30 − 278,18 (1) 16 765,12 59 546,75 0,00 27 374 006,38 288 143,00 175 000 000,00 27 085 863,38 175 000 000,00 27 085 863,38 Sub-total 791 081 164,40 51 295 142,81 34 294 112,68 − 1 754,25 808 080 440,28 17 043,30 − 278,18 16 765,12 808 063 675,16 1. Loans granted from the budget Loans with special conditions Risk capital operations ECIP loans Loans for migrant workers Building loans Loans to Turkey MEDIA II loans 2. Loans granted from borrowed funds Medium-term assistance Food aid ECU 2 535 000 000,00 195 000 000,00 825 000 000,00 0,00 1 905 000 000,00 ECU 143 657 826,15 Balance of payments ECU 3 978 565 318,80 NCI Euratom ECU ECU 556 227 626,78 580 496 089,88 0,00 0,00 0,00 0,00 143 657 826,15 0,00 0,00 0,00 − 30 200 681,49 3 948 364 637,31 218 095 118,00 17 026 236,49 355 158 745,27 489 476 634,00 27 386 759,70 118 406 215,58 Sub-total 7 793 946 861,61 195 000 000,00 1 676 229 578,15 14 212 314,70 6 326 929 598,16 0,00 0,00 0,00 6 326 929 598,16 Total 8 585 028 026,01 246 295 142,81 1 710 523 690,83 14 210 560,45 7 135 010 038,44 17 043,30 − 278,18 16 765,12 7 134 993 273,32 (2) (1) Changes in value reductions during the year are due to exchange rate differences. There was no reduction in value in 1997. (2) 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. 425 742 943,92 85 883 680,11 94 103 522,34 188 118,66 1 905 000 000,00 0,00 3 948 364 637,31 355 158 745,27 118 406 215,58. 1 7 1 1 9 8. E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n C o m m u n i t i e s C 3 5 0 / 7 5 C 350/76 EN Official Journal of the European Communities 17. 11. 98 The amounts outstanding on ECIP loans and loans granted from borrowed funds at 31 December 1997 are entered under long-term assets in the case of loans due in more than a year and under short-term assets in the case of loans due in less than one year. No such distinction could be made at 31 December for other loans granted from the budget. They are therefore included under long-term assets. Due in. 1 year Due in , 1 year (in ECU) Loans outstanding at 31. 12. 1997 1. Loans granted from the budget: ECIP Others 93 218 574,01 884 948,33 94 103 522,34 713 960 152,82 0,00 713 960 152,82 Sub-total 807 178 726,83 884 948,33 808 063 675,16 2. Loans granted from borrowed funds Financial assistance Balance of payments NCI Euratom 1 280 000 000,00 625 000 000,00 1 905 000 000,00 2 467 373 704,67 1 480 990 932,64 3 948 364 637,31 350 858 866,57 4 299 878,70 355 158 745,27 27 447 674,89 90 958 540,69 118 406 215,58 Sub-total 4 125 680 246,13 2 201 249 352,03 6 326 929 598,16 Total 4 932 858 972,96 2 202 134 300,36 7 134 993 273,32 VI. STOCKS This item covers the stocks of office supplies and consumables at 31 December 1997, valued at the price of the last supplies received and converted to ECUS at the closing rate, in line with the interinstitutional method for valuing stocks. It also includes the stocks of publications held by the Publications Office, valued according to special valuation rules (1). The heading also covers supplies of scientific and technical equipment, fissile material and heavy water for the Joint Research Centre. In line with the principle of prudence, the stocks of heavy water, fissile material and samples for industrial and scientific use are valued every year and entered in the balance sheet at their commercial value, which is less than the real historic cost. Description Acquisition value (in ECU) Depreciation (surplus, damaged or obsolete stock) Net book value A. Office supplies and other consumables 7 242 651,95 B. Scientific equipment 7 377 265,06 601 411,66 Fissile material Heavy water 63 285 446,30 4 123 812,00 7 242 651,95 6 775 853,40 63 285 446,30 4 123 812,00 Sub-total 74 786 523,36 601 411,66 74 185 111,70 C. Stocks of publications 8 770 634,08 8 770 634,08 Total 90 799 809,39 601 411,66 90 198 397,73 (1) See the Publications Office rules on valuing stocks. 17. 11. 98 EN Official Journal of the European Communities C 350/77 VII. SHORT-TERM ASSETS B. 2. Amounts owed by Member States A. Financial assets This heading contains the amounts owed in respect of loans which are due in less than one year. in to the relation clearance — EAGGF: amounts payable by the Member States mainly of EAGGF-Guarantee Section accounts. A total of ECU 6 489 794,61 has been entered the Commission’s balance sheet for amounts payable by the Member States. As the error was discovered after the Commission’s accounts had been closed, the correction has been made on the consolidated balance sheet. twice in B. Current assets B. 1. Advances paid to Member States — VAT paid by the Community and recoverable from the Member States: this item covers the amounts due in respect of taxes paid by the Community and recoverable from the Member States. This item contains the amounts to be recovered in respect of advances paid to certain Member States. — Other receivables: this item mainly concerns amounts due in respect of own resources still to be recovered. AMOUNTS OWED BY MEMBER STATES (ECU million) 1997 1996 Established own resources entered in the A account provided for in Article 6(2)(a) of Council Regulation (EEC, Euratom) No 1552/89, to be recovered (1) 27,464 30,761 Established own resources entered in the separate account provided for in Article 6(2)(b) of Council Regulation (EEC, Euratom) No 1552/89, to be recovered (2) 1 362,003 1 064,217 Established own resources under the fifth subparagraph of Article 10(3) of Council Regulation (EEC, Euratom) No 1552/89, to be paid by the Member States on 1 February, N+1 Taxes paid and to be recovered Interest on late payments 69,100 44,165 16,462 13,479 15,164 10,813 Funds called in for co-financing operations 0,000 0,392 EAGGF advances to be recovered 48,370 25,254 Clearance of EAGGF-Guarantee accounts 259,818 792,262 National pensions (subrogation) Own resources to be regularised (1) See following page, Table 1. (2) See following page, Table 2. 0,042 0,000 0,046 0,221 Total 1 798,423 1 981,610 C 350/78 EN Official Journal of the European Communities 17. 11. 98 The figure of ECU 1 798,423 million represents the total amount owed by the Member States in respect of entitlements that have been duly established. Forward estimates have been made for other entitlements where no tangible and valid obligation to pay has yet been identified, and a token entry has been included in the Commission’s accounts. They are shown in Table 3 (Forward estimates). A-ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END OF 1997 Table 1 Member State Agricultural duties Sugar and isoglucose levies Customs duties Traditional own resources GROSS (= 100 %) Collection costs (10 % of traditional own resources) Traditional own resources NET (= 90 %) VAT and VAT balances GNP and GNP balances Total Own resources to be recovered (in ECU) (1) (2) (3) (4) (5) (6) (7) (8) (9) Belgium Denmark 0 0 Germany 6 417 989 Greece Spain France Ireland Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom 8 673 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 005 34 005 − 3 401 30 605 0 0 0 0 11 776 6 429 765 − 642 976 5 786 788 0 8 673 − 867 7 806 884 173 884 173 − 88 417 795 756 0 0 0 0 0 0 0 0 0 15 047 822 15 047 822 − 1 504 782 13 543 040 0 0 0 0 18 554 18 554 − 1 855 16 698 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 074 659 1 342 961 1 342 961 − 134 296 1 208 665 0 0 0 0 0 0 0 0 EUR 15 6 426 662 0 17 339 291 23 765 953 − 2 376 595 21 389 358 6 074 659 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 605 0 5 786 788 7 806 795 756 0 0 13 543 040 0 16 698 0 0 0 6 074 659 1 208 665 27 464 017 17. 11. 98 EN Official Journal of the European Communities C 350/79 SEPARATE ACCOUNTS: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END OF 1997 Table 2 Member State Agricultural duties Sugar and isoglucose levies Customs duties (in ECU) Traditional own resources GROSS (= 100 %) Collection costs (10 % of traditional own resources) Traditional own resources Net total (= 90 %) Belgium Denmark Germany Greece Spain France Ireland Italy Luxembourg Netherlands Austria Portugal Finland Sweden (1) (2) (3) (4) (5) (6) 55 033 798 2 519 667 173 904 256 13 882 473 16 611 076 0 0 0 0 0 97 192 421 152 226 219 − 15 222 622 137 003 597 6 017 640 8 537 307 − 853 731 7 683 576 340 737 935 514 642 191 − 51 464 219 463 177 972 7 371 254 21 253 726 − 2 125 373 19 128 354 32 602 197 49 213 274 − 4 921 327 44 291 946 37 534 069 9 321 088 106 087 589 152 942 747 − 15 294 275 137 648 472 813 166 171 776 951 0 0 0 0 4 876 534 5 689 700 − 568 970 5 120 730 120 394 907 292 171 858 − 29 217 186 262 954 672 2 927 2 927 − 293 2 634 31 640 365 3 414 295 51 093 779 86 148 439 − 8 614 844 77 533 595 1 251 378 8 568 800 53 745 966 350 0 0 0 0 0 8 035 221 9 286 599 − 928 660 8 357 939 17 419 480 25 988 280 − 2 598 828 23 389 452 2 818 908 7 359 794 2 872 653 8 326 144 − 287 265 − 832 614 2 585 388 7 493 529 172 271 578 184 034 124 − 18 403 412 165 630 711 United Kingdom 11 762 546 EUR 15 526 318 641 12 735 383 974 282 165 1 513 336 188 − 151 333 619 1 362 002 569 Table 3 FORWARD ESTIMATES AT END OF 1997 Agricultural duties Sugar levies Customs duties VAT own resources GNP own resources VAT balances GNP balances Interest on late payment Total 1 1 1 1 Belgium Denmark Germany Greece Spain France Ireland Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom EUR 15 4 0 6 5 7 3 10 4 5 2 9 4 2 10 67 8 12 14 21 4 5 12 7 2 8 2 4 17 116 9 8 9 8 10 5 8 8 6 5 10 7 11 13 3 4 2 3 4 13 4 6 9 1 8 1 5 28 27 34 36 37 19 26 29 11 31 12 15 14 13 35 120 60 367 0 0 C 350/80 EN Official Journal of the European Communities 17. 11. 98 B. 3. Amounts owed by Community institutions and VIII. CASH INVESTMENTS bodies This heading contains various amounts owed to the European Community by Community bodies not covered by the scope of consolidation, for which the institutions pay certain expenditure, which will subsequently be repaid. B. 4. Sundry debtors This item covers amounts owed as a result of the Commission’s activities plus, for example, the recovery orders entered in the revenue accounts as established entitlements outstanding. It also contains outstanding fines and fines which have been suspended and for which a bank guarantee has been lodged. The volume of bank guarantees received to cover fines comes to ECU 420 695 411. This item includes all debtors owing sums resulting from loans paid from borrowed funds. It also covers all amounts owed as a result of Guarantee Fund operations, which break down as follows: Description 31. 12. 1997 (in ECU) 1. Shares 2. Fixed-income bonds 3. Term accounts — maturity , 1 month 60 263 572,81 — maturity. 1 month and , 1 year 39 095 347,67 — maturity. 1 year Total 99 358 920,48 IX. DISPOSABLE ASSETS (in ECU) Description 31. 12. 1997 31. 12. 1996 A. Accounts with Treasuries B. Accounts with central banks 4 225 137 111,69 10 773 517 920,80 114 047 384,68 290 207 329,56 Capital Loan interest Default interest (ECU million) C. Accounts for 31. 12. 1997 31. 12. 1996 borrowing/lending operations 3 901 106,32 15 909 615,42 270,9 207,9 D. Current accounts 1 824 569 485,98 345 085 613,71 18,2 26,7 60,1 16,0 E. Imprest accounts 87 189 808,26 110 657 523,99 F. Cash in hand 809 606,48 764 525,22 Total 315,8 284,1 G. Transfers of funds 52 168 028,40 57 776 852,27 Adjustment − 315,8 − 284,1 Net book value 0,0 0,0 In view of the risk of non-recovery and in accordance with the principle of prudence, a 100 % adjustment was made for all Guarantee Fund operations which had not been repaid by debtors at 31 December 1997. This was deducted from the value of these entitlements on the assets side of the balance sheet. Total 6 307 822 531,81 11 593 919 380,97 This heading covers all the funds which the Commission keeps in its accounts in each Member State and EFTA country (Treasury or central bank), in current accounts and imprest accounts, petty cash and the proceeds of loans made from borrowed funds and loans granted to improve housing conditions for migrant workers. It also includes the financial operations under the imprest accounts of Community delegations which had not been reconciled with the accounts at headquarters on the date for closure of the accounts. C. Sundry receivables item covers mainly amounts owed This Commission by its staff. to the Funds totalling ECU 1 288 513,83 kept in current accounts with three banks outside the Community which have gone bankrupt will probably prove irrecoverable. 17. 11. 98 EN Official Journal of the European Communities C 350/81 As a result, and in accordance with the principle of prudence, an adjustment has been made for these accounts and entered on the assets side (reducing the value of the ‘Imprest accounts’ heading). expenditure still to be booked, which could not be finally booked before the closing date, and prepaid expenses. (in ECU) Description 31. 12. 1997 31. 12. 1996 (in ECU) Description 31. 12. 1997 31. 12. 1996 Imprest accounts 88 478 322,09 111 607 522,42 Adjustment − 1 288 513,83 − 949 998,43 Net book value 87 189 808,26 110 657 523,99 X. SUSPENSE ACCOUNTS Interest receivable 229 312 984,02 272 942 485,20 Expenditure to be booked 59 788 808,49 69 159 012,37 Expenditure to be settled between institutions 11 873 505,12 11 780 559,83 Prepaid expenses 56 246 997,42 76 372 990,49 Other expenses to be carried over/accrued income Discrepancies resulting from conversion 28 781,66 31 873,37 286 549,49 This heading includes interest receivable, mainly accrued interest on loans, investments and swaps; miscellaneous Total 357 537 626,20 430 286 921,26 LIABILITIES I. OWN CAPITAL A. Net capital resulting from economic adjustments Balance at 31. 12. 1996 Change over year Balance at 31. 12. 1997 (in ECU) A. 1. Net capital resulting from economic adjustments a) Initial costs b) Intangible fixed assets 0,00 0,00 0,00 0,00 3 329 094,58 3 329 094,58 c) Tangible fixed assets 1 527 010 291,73 84 367 540,64 1 611 377 832,37 d) Investments (excluding guarantees) 779 563 906,60 334 646 072,09 1 114 209 978,69 e) Loans granted from the budget 809 513 646,61 − 1 449 971,45 808 063 675,16 f) Stocks 85 814 762,67 4 383 635,06 90 198 397,73 g) Amounts outstanding (1) 2 765 997 201,09 − 147 472 014,75 2 618 525 186,34 Total net value 5 967 899 808,70 277 804 356,17 6 245 704 164,87 A. 2. Adjustments to assets other than those under A. 1. (2) − 949 998,43 − 338 515,40 − 1 288 513,83 A. 3. Adjustments to assets under A. 1. (2) − 14 036 438,00 522 742,00 − 13 513 696,00 A. 4. Allocation for risks and liabilities (2) − 557 405 809,10 − 304 381 248,80 − 861 787 057,90 Net capital resulting from adjustments to balance sheet 5 395 507 563,17 − 26 392 666,03 5 369 114 897,14 (1) This item is the contra entry for the entitlements contained in the various current assets headings, which will not be included with revenue, until they are collected. It has been reclassified in this balance sheet. (2) This amount is the contra entry for the adjustment to the financial accounts and investments and the provision for risks and liabilities in the Guarantee Fund, since the annual balance may be affected only by the budget outturn and exchange gains or losses. C 350/82 EN Official Journal of the European Communities 17. 11. 98 B. Balance for the year Balance for the year 31. 12. 1996 31. 12. 1997 (in ECU) European Community 4 388 281 339,94 962 328 696,32 (of which EFTA States belonging to the EEA) 4 234 160,12 2 367 635,91 C. Surpluses of loan proceeds over borrowing/lending costs This heading covers outturns carried over and the outturn for the year of loans granted from borrowed funds. These surpluses are not available even though they have not yet been allocated. (in ECU) Borrowing/lending instrument Balance at 31. 12. 1996 Result of financial year Balance at 31. 12. 1997 Medium-term financial assistance 613 779,43 108 303,95 722 083,38 Food aid to former USSR Balance of payments Euratom 16 796,21 8 233,14 1 649,43 7 243,09 18 445,64 15 476,23 27 441 959,03 1 810 772,77 29 252 731,80 NCI (New Community instrument) 44 650 374,97 1 980 618,73 46 630 993,70 Total 72 731 142,78 3 908 587,97 76 639 730,75 II. PROVISIONS FOR RISKS AND LIABILITIES Description Provision at 31. 12. 1996 Change over the year Provision at 31. 12. 1997 (in ECU) A. Major repairs B. Other risks and liabilities Guarantee Fund Borrowings-loans: — NCI — Euratom 0,00 557 405 809,10 304 381 248,80 861 787 057,90 3 711 000,22 − 827 659,32 2 883 340,90 7 929 437,66 − 243 231,15 7 686 206,51 — Balance of payments 34 456,07 0,00 34 456,07 Total provisions for risks 569 080 703,05 303 310 358,33 872 391 061,38 17. 11. 98 EN Official Journal of the European Communities C 350/83 III. LONG-TERM LIABILITIES This heading includes liabilities due in more than one year. Description 31. 12. 1996 Change over year 31. 12. 1997 (in ECU) 1. Borrowings NCI Euratom 216 010 954,62 − 47 308 448,15 168 702 506,47 119 821 105,76 − 92 373 430,87 27 447 674,89 Balance of payments 3 978 565 318,80 − 1 511 191 614,13 2 467 373 704,67 Financial assistance 1 710 000 000,00 − 430 000 000,00 1 280 000 000,00 Food aid 0,00 0,00 0,00 Sub-total 6 024 397 379,18 − 2 080 873 493,15 3 943 523 886,03 2. Other long-term liabilities Staff funds (1) 9 482 588,73 4 238 415,61 13 721 004,34 Deposits and guarantees received (2) NCI Leasing (3) 2 909 455,60 − 5 019,00 2 904 436,60 104 316 384,41 153 778 981,02 258 095 365,43 0,00 544 504 297,74 544 504 297,74 Sub-total 116 708 428,74 702 516 675,37 819 225 104,11 Total 6 141 105 807,92 − 1 378 356 817,78 4 762 748 990,14 (1) Staff funds This heading covers the unemployment fund for temporary staff at all the institutions (ECU 8 million) and the welfare fund for Commission local staff in non-member countries (ECU 5,7 million). (2) Deposits and guarantees received These are sums deducted as guarantees for the payment of construction work and the guarantee accounts for accounting officers, delegate accounting officers and imprest administrators. (3) Leasing This heading contains leasing debts due in more than one year. The detailed movements in borrowing operations in 1997 are as follows: Description Balance at 31. 12. 1996 New borrowings Repayments Variations in rates (in ECU) Balance at 31. 12. 1997 1. Borrowings MTA FMA BOP NCI Euratom 143 657 826,15 3 978 565 318,80 748 114 813,89 572 478 790,87 2 535 000 000,00 195 000 000,00 825 000 000,00 143 657 826,15 0,00 0,00 1 905 000 000,00 0,00 − 30 200 681,49 3 948 364 637,31 527 300 544,00 − 2 413 817,71 218 400 452,18 483 199 511,00 29 126 935,71 118 406 215,58 Total 7 977 816 749,71 195 000 000,00 1 979 157 881,15 − 3 487 563,49 6 190 171 305,07 C 350/84 EN Official Journal of the European Communities 17. 11. 98 The amounts outstanding on borrowings at 31 December 1997 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. Description Due in. 1 year Due in , 1 year Balance (ECU) 1. Borrowings MTA BOP Euratom NCI 1 280 000 000,00 625 000 000,00 1 905 000 000,00 2 467 373 704,67 1 480 990 932,64 3 948 364 637,31 27 447 674,89 90 958 540,69 118 406 215,58 168 702 506,47 49 697 945,71 218 400 452,18 Sub-total 3 943 523 886,03 2 246 647 419,04 6 190 171 305,07 2. Others 819 225 104,11 819 225 104,11 Total 4 762 748 990,14 2 246 647 419,04 7 009 396 409,18 IV. SHORT-TERM LIABILITIES C. Current liabilities A. Debts on borrowings C. 1. Member States and EFTA countries This heading includes borrowings which fall due for payment in less than one year’s time. See the above table. Detailed tables on these loans appear later on in this volume. This heading covers amounts owed by the Commission to Member States. In this case it is an advance by the Netherlands for joint financing of aid operations for Bangladesh. B. Other financial liabilities (in ECU) the 1996 balance of This heading also contributions from the EFTA States belonging to the EEA which has not yet been regularised. includes Description 31. 12. 1997 31. 12. 1996 Other financial liabilities: — Accounts with Treasuries (1) — Accounts with central banks (1) 1 034 502 585,16 0,00 7 907 000,00 179 143 368,03 — Current accounts (1) 9 168 628,88 1 316 360 862,40 — Imprest accounts (1) 383 789,90 — Transfers pending (2) 3 452 960 603,92 4 437 759 664,90 C. 2. Community institutions and bodies This item covers amounts owed by the Community to certain Community bodies which do not come under the scope of consolidation. Total 4 504 922 607,86 5 933 263 895,33 C. 3. Appropriations to be carried over (1) This heading comprises those accounts showing a surplus, in terms of accounting dates but not value dates, at 31 December. (2) This item covers payments booked to the budget in 1997 but only effected by the accounting officer between the closure of the accounts and 15 January 1998 (Article 6 of the Financial Regulation). At 31 December 1997 the breakdown of appropriations to be carried over, taking all the institutions together, was as follows: 17. 11. 98 EN Official Journal of the European Communities C 350/85 — automatic carryovers of non-differentiated appropriations 508 955 314,16 Description 31. 12. 1997 31. 12. 1996 (in ECU) V. SUSPENSE ACCOUNTS (in ECU) — differentiated appropriations carried over by the budgetary authority 4 522 000,00 Interest 210 059 964,47 269 756 480,94 Revenue to be booked 84 963 226,90 162 304 379,10 — differentiated appropriations carried over by Commission decision 118 689 623,00 — differentiated current year’s appropriations in respect of contributions by third parties — differentiated appropriations carried over from 1996 in respect of contributions by third parties 69 429 138,81 45 270 097,76 Total 746 866 173,73 Revenue to be booked by other institutions Revenue available for re-use Other expenses to be paid and income to be carried over 621 008,54 0,00 212 427 293,40 4 417 276,40 13 740 802,51 0,00 Total 521 812 295,82 436 478 136,44 This item relates to loans granted from borrowed funds for which the balance sheets and profit and loss accounts are contained in Volume II. It covers accrued interest on borrowings and swaps and swap operations. C. 4. Sundry creditors This item covers debts arising from the Commission’s activities. It also includes revenue not booked, i. e. revenue which could not be definitively booked to the budget before the close of the year and revenue available for re-use. D. Other liabilities These are mainly amounts owed to staff and revenue to be transferred to various organisations or other third parties. is now entered Revenue from fines for infringements of the competition rules (ECU 50 611 348,95) in an unbooked revenue account if an appeal is made to the Court of Justice by a third party. If the Court finds in favour of the appellant, the sum in question has to be refunded at once. Until the Court has given judgement, such the budget immediately on receipt. revenue cannot be booked to C 350/86 EN Official Journal of the European Communities 17. 11. 98 CHAPTER IV COMMITMENTS NOT INCLUDED IN THE BALANCE SHEET POTENTIAL OBLIGATIONS, LIABILITIES AND ASSETS OF THE EUROPEAN COMMISSION AT 31 DECEMBER 1997 POTENTIAL LIABILITIES AT 31 DECEMBER 1997 (in ECU) 52 290 707 510 72 359 814 961 1 (*) Commitments against differentiated appropriations not covered by carryovers of payment appropriations 2 (*) Aid planned but not committed in respect of 2. 1. Structural Funds (aid planned but not committed for the period 1994—1999) — Objective 1 — Objective 2 — Objectives 3 and 4 — Objective 5a — agriculture — Objective 5a — fisheries — Objective 5b — Objective 6 — Community initiatives 2. 2. Cohesion Fund 2. 3. Protocols with the Mediterranean countries 2. 4. Cooperation with Asian countries 2. 5. Fisheries agreements 38 262 240 000 6 624 764 000 6 327 071 000 2 662 856 000 444 654 000 3 784 226 000 398 063 000 7 112 337 000 65 616 211 000 5 988 400 000 113 160 000 40 145 211 601 898 750 3 (*) EAGGF-GUARANTEE 21 058 264 271 3. 1. Expenditure by Member States under the EAGGF-Guarantee Section between 16 October 1997 and 31 December 1997 20 442 863 478 3. 2. Potential liabilities connected with the clearance of the EAGGF- Guarantee accounts pending judgment by the Court of Justice 615 400 793 — Germany — Greece — France — Denmark — Ireland — Italy — Netherlands — United Kingdom — Belgium — Spain 67 632 724 225 645 476 39 943 247 3 834 753 76 563 599 93 208 388 38 597 729 5 033 333 10 138 213 54 803 331 C 350/87 (in ECU) 19 323 774 714 17. 11. 98 EN Official Journal of the European Communities 4 (*) Repayment guarantee 4. 1. on loans granted by the EIB from its own resources to non-member countries — 70 % guarantee — 75 % guarantee — 100 % guarantee 13 003 987 780 1 830 150 000 5 294 437 523 5 879 400 258 4. 2. on borrowings contracted by the European Communities (amounts carrying a budget guarantee at 31. 12. 1997) 6 190 171 305 Total authorised ceiling (ECU million): Balance of payments support 14 000 3 948 364 637 Euratom NCI (including reconstruction) Financial assistance 4. 3. signed by EIF (EC holds 30 % of EIF authorised capital) 4 000 6 830 4 465 118 406 216 218 400 452 1 905 000 000 129 615 629 5 (*) Leasing and long-term rental commitments 2 031 999 219 5. 1. Leasing of buildings Institutions: 5. 1. 1. Buildings — Parliament 5. 1. 2. Annexe Court of Justice 5. 2. Long-term rental — lease Commission: 5. 2. 1. Land (1) 5. 2. 2. Buildings, Brussels 5. 2. 3. Buildings, Luxembourg (1) Institutions: 5. 2. 4. ‘Palais’ Court of Justice 5. 2. 5. Buildings — ESC 5. 2. 6. Buildings — Publications Office 5. 2. 7. Buildings — Council 5. 3. Operational leasing Institutions: — Computer equipment — Parliament — Computer equipment — Publications Office — Equipment — Publications Office 1 104 000 000 101 066 462 1 671 044 766 27 938 666 2 046 730 27 338 239 79 141 000 17 238 238 1 300 000 820 019 65 098 1 205 066 462 698 983 433 125 764 207 2 185 117 6 SWAPS 1 535 492 647 6. 1. Currency swaps to be delivered: NCI 6. 2. Exchange rates swaps to be delivered — Balance of payments support — Financial assistance 55 492 647 1 480 000 000 475 000 000 1 005 000 000 C 350/88 EN Official Journal of the European Communities 7 Correction of budgetary imbalances 17. 11. 98 (in ECU) P. M. 8 (*) Commitments in respect of pensions 14 000 000 000 9 (*) Potential liabilities in respect of contributions to related organisations 990 000 000 10 Other potential liabilities 10. 1. Brussels Capital Region tax 10. 2. Demolition of the Expo 92 pavilion in Seville 10. 3. Creditors holding guarantees from third parties 10. 4. Working capital — JRC 15 442 510 10 282 900 300 000 35 694 4 823 917 Total 183 605 495 833 (1) These two amounts have not been included in Volume II of the revenue and expenditure account. (*) See explanatory notes. 17. 11. 98 EN Official Journal of the European Communities C 350/89 POTENTIAL ASSETS AT 31 DECEMBER 1997 1 (*) Commitments against differentiated appropriations not covered by carryovers of payment appropriations 4 (*) Guarantees received from third-party guarantors in respect of loans granted by 4. 1. the EIB and covered by a Community guarantee 4. 2. the Commission — Balance of payments — Euratom — NCI 3 948 364 637 118 406 216 355 158 745 13 003 987 780 4 421 929 598 (in ECU) 52 290 707 510 17 425 917 378 5 (*) Leasing and long-term rental commitments 2 031 999 219 5. 1. Leasing of buildings Institutions: 5. 1. 1. Buildings — Parliament 5. 1. 2. Annexe — Court of Justice 1 104 000 000 101 066 462 5. 2. Long-term rental — lease Commission: 5. 2. 1. Land 5. 2. 2. Buildings, Brussels 5. 2. 3. Buildings, Luxembourg Institutions: 5. 2. 4. ‘Palais’ — Court of Justice 5. 2. 5. Buildings — ESC 5. 2. 6. Buildings — Publications Office 5. 2. 7. Buildings — Council 5. 3. Operational leasing Institutions: 1 671 044 766 27 938 666 2 046 730 27 338 239 79 141 000 17 238 238 — Computer equipment — Parliament 1 300 000 — Computer equipment — Publications Office — Equipment — Publications Office 820 019 65 098 1 205 066 462 698 983 433 125 764 207 2 185 117 6 SWAPS 1 527 250 000 6. 1. Currency swaps to be received: NCI 6. 2. Exchange rates swaps to be received — Balance of payments support — Financial assistance 47 250 000 1 480 000 000 475 000 000 1 005 000 000 7 Correction of budgetary imbalances P. M. C 350/90 EN Official Journal of the European Communities 8 (*) Commitments in respect of pensions 10 Other commitments received 10. 3. Creditors holding guarantees from third parties 10. 4. Working capital — JRC 35 694 4 823 917 17. 11. 98 (in ECU) 14 000 000 000 4 859 610 11 (*) Commitments received (bank guarantees) in respect of fines (cases still pending at 31 December 1997) 420 695 411 12 (*) Potential assets relating to cases of fraud and irregularities in the field of: 1 676 850 000 — EAGGF-Guarantee — Structural operations — Direct action 13 (*) EAGGF-Guarantee: 13. 1. Claims on EAGGF-Guarantee beneficiaries 13. 2. Net potential gain on disposal of agricultural stocks — foreseeable sales value at 30. 9. 1997 ECU 794,55 million — value of stocks ECU − 760,12 million 14 Forward estimates: — 1 435 items — 309 items 1 493 000 000 124 962 000 58 888 000 655 811 860 34 430 000 P. M. 137 977 695 690 241 860 137 977 695 (*) See explanatory note. Potential assets, linked to potential liabilities have the same number in the explanatory notes. Total 90 206 498 683 17. 11. 98 EN Official Journal of the European Communities C 350/91 EXPLANATORY NOTES OFF-BALANCE-SHEET COMMITMENTS — POTENTIAL LIABILITIES AND ASSETS Commitments against differentiated appropriations 1. still outstanding at 31 December totalled ECU 52 524 096 369,13 of which ECU 233 388 859,97 is covered by carryovers of payment appropriations. 3. 2. The determination of the final amount of the liability and the year in which it will be charged to the budget will depend on the length of the procedure before the Court of Justice. Some aid remained uncommitted because the 2. Commission decided to enter in respect of amounts that were not covered by commitment appropriations in the budget. into commitments The Commission regards the overall budget 2. 1. + 2. 2. allocation agreed at Edinburgh as a spending commitment by the Community vis-à-vis the Member States. This allocation will have to be respected in establishing the 1999 budget. As a consequence, the amount of aid earmarked but not committed under the Structural Funds and the Cohesion Fund is calculated by subtracting the budget commitments made for the period 1994—1997 the Edinburgh allocation. The difference represents total commitments vis-à-vis the Member States after 31 December 1997 for Community Support Frameworks, Community Initiatives and the Cohesion Fund (except appropriations for combating fraud, evaluating the environment, and transitional and the programming period innovatory measures) 1994—1999. the principle of prudence, it reflects the maximum potential liabilities for these two Funds. for In accordance with from 3. EAGGF-Guarantee: for into account The payments 3. 1. the taken Guarantee Section of the European Agricultural Guidance and Guarantee Fund are those made by the Member States between 16 October and 15 October of the following year, provided that the Accounting Officer was notified of the commitment and authorisation by the following 31 January. Payments made by Member States between 16 October and 31 December 1997 are included in the off-balance-sheet commitments. Following Decision 97/608/EC on the clearance of the EAGGF-Guarantee Section accounts, a total of ECU 107 646 127,42 (1) was offset by declared expenditure in November 1997, which is payable on 2 January 1998. (1) At the rate applicable on 31 December 1997. 4. 1. As formulated, the guarantee legally covers the loans signed by the EIB at 31 December 1997 (including loans granted to three Member States before accession). However, it should be noted that these loans have not been fully paid out. At 31 December 1997 the amount paid out totalled ECU 5 746,2 million (ECU 5 534,3 million when the countries which have become Member States are excluded) and this, therefore, is the amount of the risk incurred by the Union. Of the ECU 7 040,43 million paid out up to 31 December 1997, ECU 1 294,23 million has already been repaid. The following table shows the annual forecasts of amounts outstanding on these EIB loans guaranteed under the general budget (with the exception of those for third countries which have joined the Community) on the basis of the amounts paid out at 31 December 1997. Amount outstanding at 31 December 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 ECU million 5 554 (1) 5 267 4 906 4 485 3 995 3 509 3 034 2 604 2 191 1 787 1 382 1 058 778 547 360 225 121 62 27 (1) ECU 5 534,3 million outstanding plus ECU 19,04 million in respect of capital due and unpaid by the Republics of the former Yugoslavia at 31 December 1997. C 350/92 EN Official Journal of the European Communities 17. 11. 98 For the loans granted by the EIB covered by the Community budget guarantee (ECU 13 003 987 780), the third-country guarantees break down as follows: As these assets come from outside the accounts, 5. 1. the figures shown for this item are not exhaustive. This item also covers buildings occupied under a leasing contract with purchase option. — 85 % sovereign guarantees or similar; — 1 % guarantees by public or semi-public institutions; 5. 1. 1. Parliament — 14 % guarantees by private financial institutions. 4. 2. The Community has received guarantees from third-party guarantors in respect of guarantees it has granted on loans under its borrowing and lending activities. The guarantees received may be classified as follows: (in ECU) Guarantees by Member States 4 106 483 762 Guarantees by public institutions in the Member States 99 638 828 Guarantees in the form of securities against other assets — loans to Member States 3 998 460 Guarantees by public companies controlled by States institutions or the Member 1 415 539 Loans to banks or to credit institutions 126 792 658 Guarantees by public institutions in the Member States Loans to Member States 23 090 127 60 510 224 Total 4 421 929 598 In January 1992 Parliament concluded a framework long-term leasing contract with a purchase option for a complex in Brussels comprising three buildings for which the estimated cost of the original investment (1992 figure) came to around ECU 1 030 million (BEF/ECU exchange rate at 31 December 1997). Under this contract, the lease will be taken over in stages as the buildings in question are provided. (BEF/ECU exchange At 31 December 1997 the three buildings had been handed over to Parliament at a final investment cost of ECU 1 127 million rate at 31 December 1997), of which ECU 477 million had already been paid by the date on which the balance sheet was drawn up. The last amount covers the entire final investment cost of two buildings and part of the final investment cost of the third. The Belgian Government has undertaken to cover the cost of the land occupied by the third building plus part of the development costs, thus reducing the total final investment cost for the three buildings to ECU 954 million (FRF/ECU exchange rate at 31 December 1997). for which In March 1994 Parliament signed a long-term leasing contract with a purchase option for a complex in Strasbourg estimated provisional investment cost (figure updated in September 1996) is rate at (BEF/ECU ECU 454 million 31 December 1997). No fee had been paid when the balance sheet was drawn up. exchange the All the estimates of investment costs are net of the long-term financing cost. The Community has not received third-party guarantees for loans granted under the financial assistance scheme. However, these loans, totalling ECU 1 905 000 000, are guaranteed by the Guarantee Fund. Parliament has also concluded contracts to hire computer equipment under which it is committed to pay around ECU 1,3 million. 4. 3. At 31 December 1997 the EIF had signed guarantees totalling ECU 2 171,8 million; as 89,3 % of EIF capital has been subscribed, this represents a maximum potential risk of ECU 729,6 million for the European Community. As the Community contributes a total of ECU 600 million to the capital of the EIF, the latter might, in the worst possible scenario, repay ECU 129,6 million. The proportion of the capital subscribed by the European Community which has not been called up (80 %, amounting to ECU 480 million) is also included in the off-balance-sheet commitments as a potential liability (point 9). 5. 1. 2. Court of Justice On 15 November 1994 the Court signed a lease-purchase contract with for Annexes A, B and C of the Palais building with a total surface area of 26 635 m2, 24 505 m2 and 14 809 m2 respectively. the Luxembourg Government The Court will rent the buildings for the whole term of the agreement and will not be able to exercise the purchase option until the selling price has been paid in latest this will be on full (Article 8(4)); at the 17. 11. 98 EN Official Journal of the European Communities C 350/93 31 December 2015. Under supplementary agreement No 1 to the main agreement, the annual charge payable by the Court was reduced to LUF 405 million from 1 January 1997. The selling price is determined by an independent expert agreed upon by both parties (Article 9). The consultancy KPMG has been appointed. Selling price at 31 December 1996 Value, current LUF Discounting 1980—1996 LUF Present value LUF 8 554 551 577 1 004 636 402 9 559 187 979 (4 711 935 090) (619 908 814) (5 331 843 904) (617 720 031) (383 191 604) (1 000 911 635) Costs Payments VAT Selling price 3 224 896 456 1 535 984 3 226 432 440 Selling price at 31 December 1997 (estimate) Value, current LUF Discounting 1980—1997 LUF Present value LUF 8 770 248 101 1 478 560 945 10 248 809 046 (5 246 875 591) (1 009 548 226) (6 256 423 817) (617 720 031) (454 156 239) (1 071 876 270) Costs Payments VAT Selling price 2 905 652 479 14 856 480 2 920 508 959 or ECU 71 638 167 (1) (1) Rate: ECU 1 = 40,7675 LUF. If the budgetary authority had decided to pay the balance due at 31 December 1997 instead of the annual charge laid down in the contract, the payment would thus have been LUF 2,92 billion (ECU 71,6 million). The reduction the situation at in 31 December 1996 is due to the early payment of ECU 3,19 million which the Court made in 1997 under Article 8(2) of the Agreement with the Luxembourg State. this amount compared with The marked drop in expenditure (ECU 22,7 million in 1997 compared with ECU 70,6 million in 1996) is accounted for by the early payment of ECU 50 million in 1996 as part of the lease-purchase agreement for the Annexes to the Palais building. As a result of this one-off payment, the annual charge under Article 4 of the Agreement was reduced by a third with effect from 1 January 1997 under a supplementary agreement. The margins left in other chapters as a result of the ecu’s rise in value against the Belgian and Luxembourg franc paved the way for a transfer of appropriations enabling the Court to make another early payment of ECU 3,2 million in 1997 under Article 8(2) of the Agreement. 5. 2. As these assets come from outside the accounts, the figures shown for this item are not exhaustive. This heading covers buildings occupied under a long-term leasing contract (with an initial term of more than five years) without any purchase option. These contracts may take various forms such as a rental contract or long-term lease. The amounts indicated correspond to commitments still to be paid during the term of the contract, except for the Court of Justice’s Palais building, which is occupied under an indefinite lease; here, the amounts correspond to the annual rent. 5. 2. 1. 29-year lease. 2,29 ha of land held in Luxembourg under a C 350/94 EN Official Journal of the European Communities 17. 11. 98 This heading covers buildings occupied by the 5. 2. 2. Commission under a long-term rental or leasing contract which do not meet the three conditions laid down in Article 7 of the Inventory Regulation (see point III. E of the explanatory notes to the balance sheet). The amounts entered correspond to the rents still to be paid in accordance with the conditions of the contract, plus tax on immovable property. The total amount breaks down as follows: Officials contribute one third of the long-term cost of financing the scheme by means of a compulsory levy set at 8,25 % of the basic salary (second subparagraph of Article 83(1)). Thus the scheme is covered both by the budget (it is booked to the Commission budget) and by contributions, while the payments are guaranteed collectively by the Member States. Leases ‘Régie des Bâtiments’ Long-term leases (in ECU) 502 762 136 8 093 405 160 189 225 Total 671 044 766 Buildings occupied by 5. 2. 3. in Luxembourg under leasing contracts. Note that these buildings should have been included in the Commission’s off-balance-sheet commitments. the Commission As from outside these amounts come 5. 3. the accounts, the figures shown for this item are not exhaustive. This heading covers buildings occupied under a long-term operational leasing contract (more than five years). The amounts entered correspond to the rents still to be paid in accordance with the conditions of the contract. 8. Commitments in respect of pensions 8. 1. Introduction The rules governing the Community pension scheme are laid down in the Staff Regulations of Officials of the European Communities, in particular Chapter 3 (Pensions) of Title V (Emoluments and social security benefits of officials) and Annex VIII (Pension scheme). They are directly applicable in all the Member States. The scheme covers different types of pension (retirement, invalidity, survivor’s) and family benefits. the payment of 8. 3. Commitments under the scheme Under the Staff Regulations, the institutions guarantee various pension entitlements to their officials and other servants in exchange for the payment of contributions. When given an actuarial value, the pension entitlements constitute budgetary commitments. These commitments correspond to the actuarial value at 31 December 1997 of the benefits promised to staff still in employment and the benefits currently being paid to pensioners. 8. 4. Monitoring the balance of the scheme Under Article 83(4), ‘should an actuarial assessment of the pension scheme, carried out by one of more qualified experts at the request of the Council, show the contributions of officials to be insufficient to finance one third of the benefits payable under the pension scheme, the budgetary authorities shall, acting in accordance with the budgetary procedure and after consulting the Staff Regulations Committee, determine what changes are to be made to the rates of contribution or to the retirement age’. The actuarial assessments conducted in 1986 and 1989 revealed that, if it had been a real pension fund, the scheme would have been in balance over the long term. Early in 1998 the Commission launched a new actuarial study to check that the balance is still guaranteed under present conditions. The results should be known at the end of September. 8. 2. Expenditure and financing of the scheme 8. 5. Entry in the off-balance-sheet commitments Under Article 83 of the Staff Regulations, benefits paid under the pension scheme are charged to the budget of the Communities (Chapter A. 19 ‘Pensions and severance grants’ covering all the institutions). Member States jointly guarantee payment of such benefits in accordance with the scale laid down for financing such expenditure (first subparagraph of paragraph 1). An actuarial study has been made of future commitments in respect of pensions. It is based on the demographics of the regular staff of the Community institutions and in agencies at 31 December 1997 (including staff employment and allowances), with allowances made for the trends in this population since 1968. receiving pensions those and 17. 11. 98 EN Official Journal of the European Communities C 350/95 The analysis, based on the Vested Pension Benefits Credits method, came up with a figure of ECU 14 billion, which must be regarded as provisional pending the actuarial study currently under way, which employs specific tools and more comprehensive ways of extracting statistics. Potential liabilities due to contributions to related 9. organisations. This sum represents: — Payments outstanding on non-called-up capital subscribed by the Commission to: — 77,5 % callable shares, amounting to ECU 232,5 million. 10. The Brussels Capital Region has introduced a tax on office workers. The Commission asked the regional authorities about its exemption under the Protocol on privileges and immunities. The initial reply given was favourable. However, the local authorities took the question to court, where the judge confirmed that the Commission qualified for exemption under the protocol. — EBRD: — EIF: ECU 210 000 000, ECU 480 000 000. A final ruling still has to be made. If the verdict goes against the Commission, this would cost about ECU 2 million a year. — A subscription to the EBRD’s capital of 30 000 shares each worth ECU 10 000. On 15 April 1996, at their annual meeting, the Bank’s governors decided to double the amount of authorised capital. Accordingly, the Commission undertook to subscribe the above amount (Decision 97/135/EC of 17 February 1997). The operation will comprise whole paid-in shares and callable shares in the following proportions: — 22,5 % whole paid-in shares at a total cost of ECU 67,5 million, to be committed and paid as follows: — 1998: ECU 33 750 000, The following 11. table, classified by year of Commission decision, shows all the cases involving fines for infringement of the rules of competition which were still pending at 31 December 1997. It does not show cases completely settled by that date. In view of the complicated nature of these cases, the number of companies involved and the possible options, this table cannot reflect historical developments over a number of years. It therefore merely gives the current situation for each case pending in relation to the Commission’s initial decision. — 1999: ECU 33 750 000. A more detailed table is contained in Volume II. C 350/96 EN Official Journal of the European Communities 17. 11. 98 (in ECU) Year of decision Number of companies involved Total fines initially imposed Appeals pending against Commission decision Without payment (with bank guarantee) With payment (provisionally) No appeal (i. e. definitive payment) 1986 15 57 850 000 56 850 000 1987 7 2 2 1989 14 1990 1992 1994 1995 1996 for the record 1997 2 3 2 50 13 50 45 47 46 6 1 1 (15) (14) 45 500 000 45 500 000 (7) 410 000 (2) 410 000 (2) 9 501 000 (14) 3 000 000 (1) (7) 400 000 (1) 400 000 (1) 8 664 000 (11) 3 000 000 (1) 48 000 000 47 000 000 (3) (2) 47 000 000 (without guarantee) (2) 10 000 (1) 10 000 (1) 1 000 000 (1) 837 000 (3) 1 000 000 (1) 48 906 200 14 272 500 17 795 845 15 167 700 (50) (10) (18 + 2 in part) (12) 11 861 550 (without guarantee) 9 090 000 (13) (4) 162 770 000 154 416 411 3 813 589 (50) (39 + 2 in part) (1 + 2 in part) 160 450 000 143 396 411 14 823 589 (45) (36 + 2 in part) (3 + 2 in part) 265 476 000 226 543 000 25 475 000 (47) (34) (10) 265 174 000 228 399 000 25 275 000 (35) (46) 745 000 (6) 8 800 000 (1) 8 800 000 (1) (10) 745 000 (6) 8 800 000 (1) 8 800 000 (1) 2 310 000 (4) 102 000 (1) Totals Decisions notified 182 117 601 713 200 508 145 911 55 894 434 20 416 700 (182) (111 + 2 in part) (37 + 4 in part) (22) 542 195 550 420 695 411 57 998 589 (117) (80 + 2 in part) (19 + 2 in part) N. B. : Fines still pending are shown in italics. 17. 11. 98 EN Official Journal of the European Communities C 350/97 595/91 (1), The first two tables are based on the formal 12. reports submitted by the Member States in accordance (EC) with Regulations (EEC) No No 1681/94 (2) and (EC) No 1831/94 (2), with amounts being broken down by Member State. The tables show the difference between amounts identified by the Member States as still to be recovered (calculated on the basis of established entitlements or estimates) and amounts already recovered or declared irrecoverable. The third table is based on UCLAF’s findings. The amounts it shows are therefore estimates which must be confirmed by a recovery order from the authorising department. — 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 obligations. This decision may be taken after several years have elapsed (in the case of EAGGF-Guarantee Section expenditure, as part of the cleareance of accounts procedure). By way of example, the Commission is currently preparing the clearance of accounts for the 1994 financial year. — Even if launches the Member State concerned recovery proceedings in time, a positive outcome is is particularly true where not guaranteed. This recovery orders are contested in the courts. (For this reason separate column tables contain a identifying disputed amounts, where possible). the — In the field of structural operations, individual projects are cofinanced as part of multiannual programmes. As long as a multiannual programme has not been closed, it is impossible to put an exact figure on the amounts to be recovered because the sums 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 adjusting expenditure. irregularities may, involved in On the date when the revenue and expenditure account was drawn up, the annual report on the fight against fraud for 1997 had not yet been adopted. It is worth noting that the figures given in these tables the represent a amounts, which will actually be made available to the Community budget, for the following reasons: theoretical maximum rather than — The Member States do not always report the results of their recovery operations (and certainly not promptly). — Although Member inform States must the Commission of the likelihood of recovery, it is impossible to determine exactly what proportion of the amounts still to be recovered will actually be recovered. National laws sometimes provide for a 30-year limitation period, which may well make the national authorities think twice about formally giving up on recovery even if the chances of success are only theoretical. Nevertheless, the Commission regularly asks the Member States to revise the list of cases, which have been pending for a number of years in order to exclude amounts that should be written off as irrecoverable. (1) EAGGF-Guarantee Section. (2) Structural operations. C 350/98 EN Official Journal of the European Communities 17. 11. 98 STRUCTURAL OPERATIONS Total of irregularities reported and recovery situation 1988—1993 balance to be recovered 1994 1995 1996 1997 declared recovered declared recovered declared recovered declared recovered 1994—1997 balance to be recovered 1988—1997 balance to be recovered 259 58 545 135 611 Member State Belgique/België Danmark Deutschland Ellas España France Ireland Italia Luxembourg Nederland Österreich Portugal Suomi/Finland Sverige United Kingdom A B A B A B A B A B A B A B A B A B A B A B A B A B A B A B 8 7 11 6 5 9 113 9 0 104 0 233 155 27 12 191 249 14 633 1 022 11 669 4 110 111 2 863 830 2 478 1 471 1 675 521 3 807 300 69 257 117 19 188 10 110 3 108 823 4 324 844 921 82 71 1 263 225 337 0 56 0 0 97 93 2 351 1 241 1 437 0 4 527 0 24 108 6 446 4 809 585 89 531 417 230 2 496 279 13 542 4 332 18 760 10 167 9 0 20 20 564 226 40 536 92 0 1 979 756 8 002 1 501 9 873 2 849 611 226 0 8 7 113 33 240 33 473 11 7 701 7 812 14 983 1 386 1 114 27 850 0 0 0 20 207 9 15 052 2 307 1 170 27 850 0 531 0 20 207 9 6 5 9 0 0 89 0 0 0 0 338 338 40 14 840 15 376 175 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total CEE A 175 0 0 0 0 0 0 0 0 B 2 570 5 312 1 275 42 859 12 865 66 811 15 041 57 048 20 457 122 392 124 962 A = Number of cases. B = amounts in thousand ECU — December 1997 rate. 17. 11. 98 EN Official Journal of the European Communities C 350/99 EAGGF-GUARANTEE Total of irregularities reported and recovery situation 1972—1993 1994 1995 1996 1997 Member State balance to be recovered before court declared recovered declared recovered declared recovered declared recovered Belgique/België A 39 10 42 21 35 23 7 2 7 21 8 88 84 13 11 3 265 112 226 132 39 23 27 45 7 45 28 21 15 2 130 16 141 47 6 1 68 109 17 62 49 39 14 5 33 3 15 14 6 3 2 1 3 4 0 1 3 2 2 38 35 2 347 239 60 154 113 13 114 32 15 65 46 4 20 19 0 888 239 465 69 416 33 530 207 294 73 85 1 1 6 1 3 2 0 6 24 4 9 0 27 13 1 39 35 24 21 1 1 0 479 304 601 325 23 7 25 197 176 160 67 2 0 33 122 35 261 15 18 5 27 76 46 91 49 3 1 3 30 28 79 65 7 7 0 472 102 249 41 121 2 31 0 0 6 0 2 1 0 1 0 39 0 2 186 167 153 142 178 145 130 87 106 145 0 0 0 10 2 4 3 7 10 8 0 109 8 101 38 132 28 7 4 5 1 7 2 0 2 48 48 0 117 10 225 208 218 187 18 2 13 8 5 3 0 2 0 0 2 10 2 3 14 14 36 18 0 0 0 53 13 81 13 7 5 0 0 5 0 4 7 0 6 58 58 66 61 0 0 0 245 180 246 129 5 3 5 1 0 0 0 0 1 1994—1997 balance to be recovered 1972—1997 balance to be recovered 62 14 12 1 101 35 19 14 653 918 112 151 172 217 49 70 509 639 117 123 104 213 18 8 0 51 47 6 1 357 2 245 449 979 0 25 0 27 0 0 20 275 1 5 15 0 20 0 0 20 384 1 5 230 347 14 32 Danmark Deutschland Ellas España France Ireland Italia Luxembourg Nederland Österreich Portugal B A B A B A B A B A B A B A B A B A B A B A B Suomi/Finland A Sverige United Kingdom B A B A B Total CEE A 1 795 432 1 596 857 1 752 955 1 992 1 150 2 058 910 3 526 5 321 B 696 284 430 99 200 27 201 28 132 12 797 1 493 A = number of cases. B = amounts in million ECU — December 1997 rate. C 350/100 EN Official Journal of the European Communities 17. 11. 98 DIRECT EXPENDITURE Total of investigations conducted by the Commission 1994—1997 Budgetary area Estimated amounts (× 1 000 ECU) Internal policies of which Research External policies of which EDF 52 184 16 790 25 389 10 086 TOTAL 68 974 13. 1. Amounts payable to the EAGGF-Guarantee Section which have been entered in the register of debtors and declared by the Member States at the end of the financial year (15 October 1997). Since the information received is incomplete and a summary examination by the Commission departments suggests that the figures may be unreliable, these debts must be considered as not fulfilling the criteria of being a tangible and valid obligation to pay. 13. 2. At 30 September 1997, with potential liabilities of ECU 1,5 million and potential gains of ECU 35,9 million, there was a net potential gain of ECU 34,4 million for the disposal of agricultural stocks, a much lower figure than in the previous year. These differences result from a number of factors: — More than half the total potential gain is still accounted for by cereals (ECU 19,7 million), although this proportion has fallen. The reason is that the value of stocks is on the increase, both in quantitative terms and in book value, while the foreseeable sales value of the product is in decline because of falling world prices. — The other sector for which a considerable gain is expected (ECU 9,1 million) is once again olive oil. As explained in the 1996 revenue and expenditure account, this is due to the fact that the depreciation at the end of 1993 for Italy (which accounts for half the Community’s stocks) proved to be too high and cut the book value of all the stocks to a level far below the foreseeable sales value at the end of 1994. This an excessive over-evaluation of the book value of the stocks declared by Italy before the depreciation at the end of 1993. It is still continuing to produce a relatively substantial potential gain in 1997. depreciation resulted from The value of new stocks is written down from the date on which they are formed. The 1998 budget contains ECU 644 million for the depreciation of (subsection B1), broken down as these stocks follows: Cereals Rice Olive oil Alcohol Skimmed milk powder Butter Beef and veal Total (ECU million) 82,0 35,0 11,0 140,0 49,0 19,0 308,0 644,0 17. 11. 98 EN Official Journal of the European Communities C 350/101 VOLUME, BOOK VALUE AND EXPECTED SALES VALUE OF STOCKS AND POTENTIAL LOSSES/GAINS AT 30 SEPTEMBER 1997 Quantity (tonnes) 450 907 0 797 069 959 353 21 885 0 Book value (ECU million) (a) Expected sales value (ECU million) (b) Potential gains/losses (ECU million) (c) 47,37 0,00 70,77 74,65 2,15 0,00 54,36 0,00 75,49 82,61 2,17 0,00 6,99 0,00 4,72 7,96 0,02 0,00 Cereals — Total 2 229 214 194,94 214,63 19,69 Product Common wheat, for bread Durum wheat Barley Rye Maize Sorghum Rice Olive oil Public alcohol (d) Mixed alcohol (d) 151 438 11 398 578 640 1 892 783 Alcohol — Total 2 471 423 Butter Skimmed milk powder 28 163 142 200 Milk products — Total 170 363 Beef/carcasses Boned (boneless) beef (or equivalent carcasses) Beef — Total (carcasses) 341 875 190 922 (280 767) 622 642 Grand Total – (a) At rates on 30 September 1997. (b) Source: working paper on the calculation of the end-1997 depreciation. (c) ‘+’ = potential gains on sales; ‘–’ = potential losses on sales. (d) Hectolitres of alcohol. 36,03 7,07 1,98 10,93 12,91 26,22 113,83 140,05 205,11 164,01 369,12 760,12 37,57 16,15 3,49 11,41 14,90 27,18 116,38 143,56 203,61 164,13 367,74 794,55 1,54 9,08 1,51 0,48 1,99 0,96 2,55 3,51 −1,50 0,12 −1,38 34,43