98/328/ECSC: European Parliament Decision of 31 March 1998 giving discharge to the Commission in respect of the management of the ECSC for the financial year 1996
L 146/22 EN Official Journal of the European Communities 16. 5. 98 II (Acts whose publication is not obligatory) EUROPEAN PARLIAMENT EUROPEAN PARLIAMENT DECISION of 31 March 1998 giving discharge to the Commission in respect of the management of the ECSC for the financial year 1996 (98/328/ECSC) THE EUROPEAN PARLIAMENT, ü Having regard to the following amounts contained in the financial statements of the ECSC as at 31 December 1996 (1), and the report of the Court of Auditors of 24 June 1997, confirming that the financial statements present a true picture of the financial situation of the European Coal and Steel Community at 31 December 1996, and the results of ECSC operations for the financial year ending on the same date, 1. Gives the Commission discharge in respect of the management of the ECSC for the 1996 financial year on the basis of the following figures relating to the implementation of the administrative budget for the 1996 financial year; 2. Instructs its President to forward this Decision and the resolution containing its comments to the Commission, the Council, the Court of Auditors and the ECSC Consultative Committee and to have them published in the Official Journal of the European Communities (L series). (1) JO C 242, 8. 8. 1997, pp. 7 and 32. 16. 5. 98 EN Official Journal of the European Communities L 146/23 ECSC balance sheet at 31 December 1996 (All figures in ecus) ASSETS Balance with central banks Loans/advances to credit institutions Loans/advances to customers Bonds/other fixed income securities Tangible and intangible assets Other assets Prepayments 31 December 1996 31 December 1995 602 921 2 917 639 952 2 422 520 347 1 447 389 772 3 412 827 20 146 111 198 377 594 1 421 415 3 453 954 768 3 268 881 232 1 691 340 919 5 297 626 30 376 971 261 821 124 Off balance sheet commitments 1 684 494 717 3 307 530 417 TOTAL ASSETS 7 010 089 524 8 713 094 055 LIABILITIES Amounts owed to credit institutions Debts evidenced by certificates Other liabilities Accruals and deferred income Provisions for liabilities and charges Commitments for ECSC operating budget Total liabilities vis- -vis third parties Provisions for financing operating budget Provisions for large exposures Reserves Value adjustment reserve Surplus brought forward Surplus for the financial year Net total 31 December 1996 31 December 1995 2 542 395 630 2 134 840 697 78 273 662 159 831 193 75 213 372 1 059 928 511 6 050 483 065 207 586 988 36 000 000 712 716 452 1 060 011 132 487 2 110 521 2 599 459 636 3 366 056 778 349 844 179 207 600 082 41 190 278 1 255 300 224 7 819 451 177 144 793 939 55 000 000 692 023 776 0 46 008 1 779 155 TOTAL LIABILITIES 7 010 089 524 8 713 094 055 959 606 459 893 642 878 Off balance sheet commitments 6 323 533 611 5 186 159 225 L 146/24 EN Official Journal of the European Communities 16. 5. 98 Profit and loss accounts for year ending 31 December 1996 (All figures in ecus) CHARGES Interest payable and similar sharges Commissions payable Net losses on financial operations Administrative expenditure Value adjustments (tangible assets) Other operating charges Value adjustments (loans/advances/provisions) Total operating charges Allocation to the value adjustment reserve Extraordinary charges Conversion difference Legal commitments for the financial year Allocation to provision for operating budget Total charges Surplus for the financial year INCOME Interest received and similar income Net profit on financial operations Value adjustment (loans/advances/provisions) Other operating income Total operating income Exchange differences Withdrawal from the value adjustment reserve Income relating to operating budget Transfer from Guarantee Funds/Special reserve 31 December 1996 31 December 1995 580 314 585 1 264 272 7 939 476 5 000 000 777 962 382 568 61 899 378 657 578 241 1 060 011 4 593 762 0 201 176 900 73 131 189 956 540 103 2 110 521 768 492 969 1 895 731 13 749 673 5 000 000 894 235 426 702 164 008 951 954 468 261 0 80 090 5 379 102 277 908 755 42 623 043 1 280 459 251 1 779 155 TOTAL 958 650 624 1 282 238 406 31 December 1996 31 December 1995 699 872 042 29 031 637 22 092 016 1 544 770 752 540 465 1 060 011 0 190 427 105 14 623 043 0 918 747 800 79 995 971 38 551 789 3 468 409 1 040 763 969 0 4 911 688 184 649 004 42 913 745 9 000 000 TOTAL INCOME 958 650 624 1 282 238 406 16. 5. 98 EN Official Journal of the European Communities L 146/25 Implementation of the ECSC operating budget (All figures in ecus) OUTTURN Expenditure Administrative expenditure Legal commitments Revenue Levy Fines Interest subsidies Miscellaneous Cancellations of legal commitments Surplus from previous budget Extraordinary revenue for operating budget Net balance for the year 31 December 1996 31 December 1995 5 000 000 201 176 900 206 176 900 5 000 000 277 908 755 282 908 755 Total 95 872 589 102 343 728 0 4 336 252 9 397 89 966 808 14 623 043 0 50 500 000 255 308 089 Total BUDGET OUTTURN 49 131 189 3 338 003 8 017 721 240 903 70 677 698 40 913 745 2 000 000 70 000 000 297 531 798 14 623 043 RESULT FOR FINANCIAL YEAR 31 December 1996 31 December 1995 Result from non-budgetary operations after deducting the net balance al- located to the operating budget Outturn of the budget Withdrawal from special reserve 45 110 521 49 131 189 0 Allocation to provision for operating budget Allocation to the Guarantee Fund Total 94 241 710 – 73 131 189 – 19 000 000 RESULT BEFORE ALLOCATION 2 110 521 20 779 155 14 623 043 9 000 000 44 402 198 – 42 623 043 0 1 779 155 The Secretary-General Julian PRIESTLEY The President José María GIL-ROBLES