2000/470/EC: European Parliament Decision of 13 April 2000 closing the accounts in respect of the implementation of the budget of the European Coal and Steel Community (ECSC) for the 1998 financial year
7. 2. 2001 EN Official Journal of the European Communities C 40/393 having regard to the special report of the Court of Auditors on the management and control of inter- est-rate subsidies by the Commission with the Commission’s replies (1), Thursday 13 April 2000 having regard to the ECSC Treaty, and in particular Article 78g thereof, having regard to Rule 93 and Annex V to its Rules of Procedure, having regard to the report of the Committee on Budgetary Control (A5-0092/2000), Proposes granting discharge to the Commission in respect of management of the ECSC for the 1998 1. financial year, but requires the following reports to be submitted before 15 August 2000: (a) a report by OLAF on the follow-up to allegations of fraud communicated in November 1998 to the Commission and transmitted to the Guardia di Finanza in Italy in October 1999 (b) an evaluation report by the Commission on buildings acquired with ECSC funds, including criteria used and explanations as to why and how buildings were acquired and disposed of (c) an evaluation report by the Commission on loans granted to officials from ECSC funds, including criteria used and explanations as to who decided on the granting of loans and the category and nationality of officials who benefited from loans; 2. Instructs its President to forward this decision and the resolution containing its comments to the Commission, the Council, the Court of Auditors, the ECSC Consultative Committee and each of the other institutions and to have them published in the Official Journal (L series). (1) OJ C 217, 29. 7. 1999. II. European Parliament decision closing the accounts in respect of the implementation of the budget of the European Coal and Steel Community (ECSC) for the 1998 financial year (C5-0153/2000 % 2000/2077(DEC)) The European Parliament, having regard to the report of the European Court of Auditors on the financial statements of the European Coal and Steel Community at 31 December 1998 (1), having regard to the Court of Auditors’ Annual Report on the ECSC for the financial year 1998 (including the statement of assurance concerning the ECSC), together with the Commission’s reply (C5-0153/2000) (2), having regard to the ECSC Treaty, and in particular Article 78g thereof, having regard to Rule 93 and Annex V to its Rules of Procedure, having regard to the report of the Committee on Budgetary Control (A5-0092/2000), Notes that the ECSC balance sheet, profit and loss accounts and implementation of the ECSC operat- 1. ing budget for the 1998 financial year amounted to: (1) OJ C 240, 25. 8. 1999, p. 24. (2) OJ C 338, 25. 11. 1999. C 40/394 Official Journal of the European Communities EN 7. 2. 2001 Thursday 13 April 2000 ECSC BALANCE SHEET AT 31 DECEMBER 1998 (All figures in euro) 31 December 1998 31 December 1997 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 and accrued income TOTAL ASSETS Off balance sheet commitments 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-à-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 Off balance sheet commitments 27 373 555 027 1 655 753 225 2 120 510 437 1 680 676 255 1 925 994 228 1 559 191 292 1 623 506 318 2 623 844 87 399 574 169 427 311 1 293 461 8 083 389 121 505 439 5 026 530 434 5 930 016 739 372 924 076 590 786 635 1 847 547 032 2 277 710 073 958 179 659 1 359 610 749 12 788 060 121 190 289 87 376 377 853 779 193 29 591 303 93 919 208 122 906 181 695 662 822 3 747 806 205 4 712 454 741 476 042 442 23 000 000 777 340 723 0 1 195 230 1 145 834 441 712 926 27 000 000 745 678 210 313 119 537 606 2 320 137 1 278 724 229 1 217 561 998 5 026 530 434 5 930 016 739 497 605 519 712 444 915 PROFIT AND LOSS ACCOUNTS FOR YEAR ENDING 31 DECEMBER 1998 CHARGES Interest payable and similar charges Commissions payable Net losses on financial operations Administrative expenditure Value adjustments (tangible assets) Other operating charges Value adjustments (loans/advances/provisions) Total operating charges Extraordinary charges Conversion difference Legal commitments for the financial year Allocation to provision for operating budget Allocation to the guarantee fund Total charges Surplus for the financial year TOTAL (All figures in euro) 31 December 1998 31 December 1997 232 061 730 561 449 73 457 022 5 000 000 407 994 267 708 62 437 283 331 419 509 844 743 15 931 380 5 000 000 573 251 382 650 9 190 689 374 193 186 363 342 222 137 845 2 735 343 153 992 955 26 000 000 30 000 000 580 380 746 892 180 869 553 274 000 000 31 256 356 587 059 329 850 795 403 1 145 834 2 320 137 588 205 163 853 115 540 7. 2. 2001 EN Official Journal of the European Communities C 40/395 Thursday 13 April 2000 INCOME Interest received and similar income Net profit on financial operations Value adjustment (loans/advances/provisions) Other operating income Total operating income Withdrawal from the value adjustment reserve Income relating to operating budget Transfer from provision for operating budget TOTAL INCOME 31 December 1998 31 December 1997 346 079 959 24 526 800 67 963 378 2 729 291 420 240 962 13 235 896 46 198 844 22 507 685 441 321 690 502 183 387 313 119 746 892 146 570 354 0 301 054 072 49 131 189 588 205 163 853 115 540 IMPLEMENTATION OF THE ECSC OPERATING BUDGET OUT-TURN Expenditure: Administrative expenditure Legal commitments Financing of future operational budgets Total Revenue: Levy Fines Interest subsidies Miscellaneous Cancellations of legal commitment Surplus from previous budget Net balance for the year Total BUDGET OUT-TURN RESULT FOR FINANCIAL YEAR Result from non-budgetary operations after deducting the net balance allocated to the operating budget Out-turn of the budget Total Allocation to provision for operating budget Allocation to the Guarantee Fund RESULT BEFORE ALLOCATION (All figures in euro) 31 December 1998 31 December 1997 5 000 000 153 992 955 26 000 000 5 000 000 180 869 553 274 000 000 184 992 955 459 869 553 0 6 686 169 4 808 477 831 970 134 243 738 0 38 422 601 101 640 567 0 4 168 145 0 195 235 395 49 131 189 109 694 257 184 992 955 459 869 553 0 0 31 145 834 0 33 576 493 0 31 145 834 33 576 493 0 0 − 30 000 000 − 31 256 356 1 145 834 2 320 137 Closes the accounts relating to the implementation of the general budget of the ECSC for the 1998 2. financial year; 3. Instructs its President to forward this decision and the resolution containing its comments to the Commission, the Council, the Court of Justice, the Court of Auditors and the European Investment Bank and to have them published in the Official Journal (L series)