Resolution on the accounts of the ECSC at 31 December 1997 and on the report of the Court of Auditors on the ECSC, together with the Commission's replies
C 279/138 EN Official Journal of the European Communities 1. 10. 1999 Tuesday 4 May 1999 OUTTURN Implementation of the ECSC operating budget (all figures in ecus) 31. 12. 1997 31. 12. 1996 EXPENDITURE Administrative expenditure Legal commitments Financing of future operational budgets Total REVENUE Levy Fines Interest subsidies Miscellaneous Cancellation of legal commitments Surplus from previous budget Net balance for the year Total BUDGET OUTTURN 5 000 000 180 869 553 274 000 000 459 869 553 101 640 567 0 4 168 145 0 195 235 395 49 131 189 109 694 257 459 869 553 0 5 000 000 201 176 900 0 206 176 900 95 872 589 0 4 336 252 9 397 89 966 808 14 623 043 50 500 000 255 308 089 49 131 189 RESULT FOR FINANCIAL YEAR (all figures in ecus) 31. 12. 1997 31. 12. 1996 Result from non-budgetary operations after deducting the net balance allocated to the operating budget Outturn of the budget Total Allocation to provision for operating budget Allocation to the Guarantee Fund RESULT BEFORE ALLOCATION 33 476 493 0 33 576 493 0 –31 256 356 2 320 137 45 110 521 49 131 189 94 241 710 –73 131 189 –19 000 000 2 110 521 II. Resolution on the financial statements of the European Coal and Steel Community at 31 December 1997 and on the 1997 annual report of the Court of Auditors on the ECSC, together with the Commission’s replies The European Parliament, − having regard to the ECSC financial statements for the 1997 financial year, submitted by the Commission (1), and in particular the balance sheet and profit and loss accounts of the ECSC at 31 December 1997, − having regard to the report of the Court of Auditors on the financial statements of the ECSC at 31 December 1997 (2) and the 1997 annual report of the Court of Auditors on the ECSC, together with the Commission’s replies (C4-0055/99) (3), − having regard to the report of the Committee on Budgetary Control (A4-0132/99), (1) OJ C 255, 13. 8. 1998, p. 3. (2) OJ C 255, 13. 8. 1998, p. 28. (3) OJ C 352, 18. 11. 1998, p. 1. 1. 10. 1999 EN Official Journal of the European Communities C 279/139 Tuesday 4 May 1999 A. whereas the Court of Auditors concludes that the financial statements of the ECSC at 31 December 1997 give an accurate picture of the assets, of the financial situation and of the results of its operations for the financial year ending on the same date, B. whereas the Court of Auditors states that the legality and regularity of the transactions, on the whole, are adequately guaranteed and proposes a positive statement of assurance, C. whereas in the run up to the expiry of the Treaty of Paris in the year 2002 as the activities of the ECSC are steadily being wound down, its solvency ratio reached 28,3 % at the end of 1997, a step closer to its stated target of 100% in 2002, partly due to an increase in the Guarantee Fund and a decrease in the volume of outstanding loans, D. whereas preparations are under way to ensure that upon expiry of the Treaty in 2002, the revenue from outstanding reserves will be used for a research fund for sectors related to the coal and steel industries, 1. Notes the comments of the Court of Auditors and the reply of the Commission and is pleased that the report of the former contains no criticism and that a positive statement of assurance has been proposed; 2. Observes that as the ECSC approaches its 50 year milestone of 2002, the Commission continues to manage it in a financially prudent manner, retains experienced staff and devotes adequate resources to ensure that quality control is maintained until the end; 3. Notes the statement of the Court of Auditors that the solvency ratio of the ECSC should be monitored up to and beyond the expiry date of the Treaty of Paris, thereby ensuring that remaining borrowings can be serviced; 4. Understands that the strategy for disposing of ECSC buildings around the world is being implemented, with the completion of the transfer of the Washington building in 1997 and calls for the transfer of buildings in Canberra, Lisbon, Windhoek and Milan to be concluded shortly; 5. Considers that issues which were of concern in past years such as lending to Eurotunnel, ECSC finance to the Danish ‘Great Belt’, compliance with conditions laid down for interest-rate subsidies aimed at job creation and the effectiveness of reporting and monitoring arrangements connected with global loans, have been addressed in the interim period. (f) A4-0163/99 I. Decision giving discharge to the Administrative Board of the European Foundation for the Improvement of Living and Working Conditions in respect of the implementation of its budget for the 1997 financial year The European Parliament, − having regard to the EC Treaty and in particular Article 206 thereof, − having regard to the report of the Court of Auditors on the financial statements and management of the European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation) for the financial year 1997, and the Foundation’s reply thereto (C4-0054/99) (1), − having regard to the Council Recommendation of 11 February 1999 (5913/99 − C4-0149/99), − having regard to the report of the Committee on Budgetary Control (A4-0163/99), A. whereas the Court of Auditors finds that the financial statements for the financial year ended 31 December 1997 are reliable and the underlying transactions are, as a whole, legal and regular, (1) OJ C 406, 28. 12. 1998, p. 12