Decision giving discharge to the Commission in respect of the management of the ECSC for the financial year 1997
1. 10. 1999 EN Official Journal of the European Communities C 279/135 Tuesday 4 May 1999 Use of resources − 7th EDF at 31 December 1997 Breakdown of funds Initial appropriation Resources or deductions at 31. 12. 1996 Resources or deductions during 1997 New situation Total ACP Total OCT 10 800 000 000,00 809 806 742,19 9 610 289,25 11 619 417 031,44 140 000 000,00 14 800 964,10 0 00 154 800 964,10 Sundry revenue 0 00 51 681 247,75 –610 747,96 51 070 499,79 TOTAL 10 940 000 000,00 876 288 954,04 8 999 541,29 11 825 288 495,33 2. Records its observations in the resolution which forms part of this decision; 3. Instructs its president to forward this decision and the resolution containing its observations to the Commission, the Council, the Court of Auditors and European Investment Bank and to have them published in the Official Journal (L series). Resolution containing the observations which form part of the decisions granting discharge to the Commission in respect of the financial management of the sixth and seventh European Development Funds for the financial year 1997 III. The European Parliament, − having regard to Articles 189 and 276 of the EC Treaty, − having regard to Articles 73 and 77 of the financial Regulations applicable respectively to the sixth and seventh EDFs, under which the Commission is required to take all appropriate steps to act on the observations appearing in discharge decisions, − having regard to the report of the Committee on Budgetary Control and the opinion of the Committee on Development and Cooperation (A4-0198/99), 1. Welcomes the positive Statement of Assurance provided by the Court of Auditors; asks the Court and the Commission however jointly to address the problems giving rise to a number of ‘non-opinions’ in the Statement of Assurance. (e) A4-0132/99 I. Decision giving discharge to the Commission in respect of the management of the ECSC for the financial year 1997 The European Parliament, − having regard to the amounts shown below, contained in the accounts of the ECSC as at 31 December 1997 (1), the report of the Court of Auditors for 1997 concerning the ECSC, together with the Commission’s replies (C4-0055/99) (2), confirming that the accounts present a true picture of the assets and financial situation of the European Coal and Steel Community at 31 December 1997, and the results of ECSC operations for the financial year ending on the same date, (1) OJ C 255, 13. 8. 1998, p. 3. (2) OJ C 352, 18. 11. 1998, p. 1. C 279/136 EN Official Journal of the European Communities 1. 10. 1999 Tuesday 4 May 1999 Gives the Commission discharge in respect of the management of the ECSC for the figures relating 1. to the implementation of the budget for the 1997 financial year, shown below; Instructs its President to forward this decision and the resolution containing its comments to the 2. Commission, the Council, the Court of Auditors and the ECSC Consultative Committee and to have them published in the Official Journal (L series). ASSETS ECSC balance sheet at 31 December 1997 (all figures in ecus) 31. 12. 1997 31. 12. 1996 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 and accrued income 555 027 2 120 510 437 1 925 994 228 1 623 506 318 2 623 844 87 399 574 169 427 311 Off balance sheet commitments 590 786 635 TOTAL ASSETS 5 930 016 739 LIABILITIES 602 921 2 917 639 952 2 422 520 347 1 447 389 772 3 412 827 20 146 111 198 377 594 7 010 089 524 1 684 494 717 (all figures in ecus) 31. 12. 1997 31. 12. 1996 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-a`-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 TOTAL LIABILITIES 2 277 710 073 1 359 610 749 12 788 060 121 190 289 87 376 377 853 779 193 4 712 454 741 441 712 926 27 000 000 745 678 210 313 119 537 606 2 320 137 1 217 561 998 5 930 016 739 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 2 110 521 959 606 459 7 010 089 524 Off balance sheet commitments 712 444 915 3 578 156 001 1. 10. 1999 EN Official Journal of the European Communities C 279/137 Tuesday 4 May 1999 Profit and loss accounts for year ending 31 December 1997 CHARGES (all figures in ecus) 31. 12. 1997 31. 12. 1996 Interest payable and similar charges Commissions payables 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 differences Legal commitments for the financial year Allocation to provision for operating budget Allocation to the guarantee fund Total charges Surplus for the financial year INCOME TOTAL 331 419 509 844 743 15 931 380 5 000 000 573 251 382 650 9 190 689 363 342 222 0 580 380 746 892 180 869 553 274 000 000 31 256 356 850 795 403 2 320 137 853 115 540 580 314 585 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 19 000 000 956 540 103 2 110 521 958 650 624 (all figures in ecus) 31. 12. 1997 31. 12. 1996 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 provision for operating budget Transfer from Guarnatee Funds/Special reserve TOTAL INCOME 420 240 962 13 235 896 46 198 844 22 507 685 502 183 387 0 746 892 301 054 072 49 131 189 0 853 115 540 699 872 042 29 031 637 22 092 016 1 544 770 752 540 465 1 060 011 0 190 427 105 14 623 043 0 958 650 624 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