accounting officer's status report to the european...

EUROPEAN COMMISSION Budget The Accounting Officer of the Commission

Accounting Officer's Status Report

to the European Parliament and the Council

30 June 2016

Article 150(4) of the Financial Regulation

Ref. Ares(2016)5347663 - 15/09/2016


ACCOUNTING OFFICER'S STATUS REPORT 30 JUNE 2016 ARTICLE 150(4) OF THE FINANCIAL REGULATION

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INDEX

1. Purpose and scope ................................................................................................................. 3

2. 2015 EU annual accounts & audit .................................................................................... 3

2.1 Introduction ..................................................................................................................... 3

2.2 Key elements of the 2015 EU annual accounts ................................................. 3

2.3 2015 audit ........................................................................................................................ 5

3. Main developments and topics during 2016 ................................................................ 6

3.1 Introduction ..................................................................................................................... 6

3.2 Treasury situation ......................................................................................................... 6

3.3 European Fund for Strategic Investments (EFSI) ............................................ 6

3.4 Pre-financing situation: half-year report at 30 June 2016 ........................... 6

3.5 Galileo and Copernicus Assets ................................................................................. 7

3.6 Borrowing and lending activities ............................................................................. 8

3.7 Information on recoveries and financial corrections: Quarterly report at 30 June 2016 ........................................................................... 8

3.8 Fines ................................................................................................................................... 8

3.9 Validation of the local systems ................................................................................ 9

3.10 EU Trust Funds ............................................................................................................... 9

3.11 Facility for Refugees in Turkey............................................................................... 10

4. Annexes.................................................................................................................................... 10



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1. Purpose and scope

Article 150(4) of the Financial Regulation states: "By 15 September of each year, the accounting officer shall send to the European Parliament and to the Council a report containing information on current risks noted, general trends observed, new accounting issues encountered, progress on accounting matters, including those raised by the Court of Auditors, and information on recoveries." It is thus the purpose of this status report to provide the reader with a high-level overview of the main issues concerning the EU accounting environment at 30 June 2016. It includes information on the evolution of major situations up to 15 September 2016.

2. 2015 EU annual accounts & audit

2.1 Introduction

The following paragraphs provide an overview of the key elements of the previous annual accounts and serve as a comparative basis for chapter 3 on the developments and progress made since the last balance sheet date.

2.2 Key elements of the 2015 EU annual accounts

European Fund for Strategic Investments (EFSI)

The European Fund for Strategic Investments (EFSI) was created via Regulation of the European Parliament and of the Council, which was adopted on 1 July 2015. Following the Regulation, on 22 July 2016, an agreement was signed with the European Investment Bank (EIB) on the management of EFSI and on the granting of the EU Guarantee. EFSI is an initiative in order to increase the risk bearing capacity of the European Investment Bank (EIB) so as to allow it to invest up to EUR 61 billion in the EU. For this purpose, the EU has provided a guarantee of up to EUR 16 billion, to protect the EIB against the potential losses from the underlying guaranteed operations. It is the objective that additional funding of Member States, national promotional banks and private investors would bring the investments in the EU to a total of EUR 315 billion.

The EFSI operations are conducted within two windows: the Infrastructure and Innovation Window (IIW) implemented by the EIB and the SME Window (SMEW) implemented by the European Investment Fund (EIF), both of which will have a debt portfolio and an equity portfolio.

At 31 December 2015, EUR 202 million of operations covered by the EU guarantee has been disbursed by the EIB (EUR 194 million in debt portfolio and EUR 8 million in equity portfolio) and is disclosed as a contingent liability in the EU accounts.

Moreover, an EFSI Guarantee Fund has been created to provide a liquidity cushion against potential losses from the EFSI guaranteed operations. The EFSI Guarantee Fund is to be



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financed from the EU Budget as from 2016 onwards and will gradually reach EUR 8 billion by 2022, thus provisioning 50 % of the maximum EU guarantee.

Galileo and Copernicus Assets

At 31 December 2015 EUR 2 110 million of Galileo assets, constituting the EU's Global Navigation Satellite System, and EUR 1 686 million of assets relating to Copernicus - the European Earth observation programme - have been recognised in the EU accounts.

The Galileo system has been recognised as an asset under construction in the EU accounts since 2011. In 2015 two FOC satellites have been launched; bringing the Galileo constellation to 12 satellites. When completed, the system will comprise 30 satellites, 2 control centres and 16 ground stations.

Regarding Copernicus, the related assets have been recognised on the EU balance sheet since 2014, following their transfer from ESA. At 31 December 2015 assets related to the Copernicus satellites under construction amounted to EUR 1 188 million and the Copernicus satellites in orbit: Sentinel 1A and Sentinel 2A, totalled EUR 498 million, net of accumulated depreciation.

Borrowing & lending activities

Balance of Payments (BOP):

Between November 2008 and the end of 2015, financial assistance amounting to EUR 18 billion was granted to Hungary, Latvia and Romania, of which only EUR 13.4 billion had been actually disbursed.

Since 2012, no new loans have been disbursed under the BOP facility: the BOP assistance programme for Hungary expired in 2010 and both assistance programmes for Latvia and Romania expired in 2012. Additionally, the two precautionary EU BOP assistance programmes for Romania expired at end-March 2013 and end-September 2015 respectively without being drawn down. The EU budget was at 31 December 2015 exposed to a maximum possible risk of EUR 5.7 billion (nominal value) regarding BOP loans.

European Financial Stabilisation Mechanism (EFSM):

In 2014 the Irish and the Portuguese financial assistance programmes under EFSM expired. Loans totalling EUR 46.8 billion (nominal value) have been disbursed under the EFSM to Portugal and Ireland at 31 December 2015, with the three last disbursements occurring in 2014. During 2015, Ireland officially requested an extension of its first EFSM loan repayment deadline. The EUR 5 billion instalment was divided into three new ones of EUR 2 billion, EUR 1 billion and EUR 2 billion, with maturities falling in 2023, 2029 and 2035, respectively.

On 17 July 2015, a bridge loan was granted to Greece under the EFSM as a temporary loan prior to the loan agreement signed between Greece and the European Stability Mechanism (ESM). The first and sole disbursement occurred on 20 July 2015 and was fully repaid when the ESM agreement was ratified by national parliaments of the Euro area Member States. This reimbursement took place on 20 August 2015.

At 31 December 2015, the EU budget was therefore exposed to a maximum possible risk of EUR 46.8 billion.



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Macro-Financial Assistance (MFA):

In 2013, the European Parliament and the Council decided to make MFA available to:

• Jordan for a maximum amount of EUR 180 million, which was fully disbursed in 2015;

• Georgia for a maximum amount of EUR 46 million; and

• Kyrgyz Republic for a maximum amount of EUR 30 million.

In 2014, the European Parliament and the Council decided to make MFA available to Tunisia for a maximum amount of EUR 300 million, out of which EUR 200 million was disbursed in 2015. In April 2015, the last tranche of EUR 250 million, under the first MFA package for Ukraine, was disbursed. In April 2015, the Parliament and the Council adopted a new MFA programme for Ukraine of up to EUR 1.8 billion in loans. The first tranche (EUR 600 million) of this new MFA programme for Ukraine was disbursed in July 2015.

At 31 December 2015 the total outstanding amount under the MFA Program was EUR 3 billion.

The inter-governmental financial stability mechanisms European Financial Stability Facility (EFSF) and the ESM are outside the EU Treaty framework and have therefore no impact on the EU accounts or the EU budget.

2.3 2015 audit

The ECA's audit of the EU and EDF accounts is completed but the related opinions and annual reports have not yet been published. No major issues remain following the contradictory processes.



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3. Main developments and topics during 2016

3.1 Introduction

This chapter provides an overview of the main topics, developments and progress made up to 15 September of the financial year 2016.

3.2 Treasury situation

In the first half of 2016 the treasury situation was less tight than in the same period of previous years, and available treasury resources were sufficient to cover monthly payment needs. Such needs were indeed lower than usual in the first half of previous years, mainly because part of the payment execution, including EAGF payments, was in 2016 exceptionally shifted to later months of the year.

3.3 European Fund for Strategic Investments (EFSI)

At 30 June 2016, disbursements under the guarantee given by the EU on the EFSI portfolio totalled EUR 1 791 million. This amount equals to outstanding disbursed operations under the EFSI Infrastructure and Innovation window and is composed of debt type operations (EUR 1 772 million) and equity type operations (EUR 18.6 million).

The balance of EFSI Account, opened at the EIB for the purpose of collecting the EU revenues resulting from the guaranteed operations and to service the potential guarantee calls, totalled EUR 1.55 million as at 30 June 2016 and mainly included risk sharing revenues received for EFSI debt operations until 1st quarter 2016.

Between April and June 2016, EUR 380 million were transferred from the EU budget to the EFSI Guarantee Fund and invested in EUR money and capital market instruments. As at 30 June 2016, the value of the EFSI Guarantee Fund stood at about EUR 383 million.

There was no guarantee call during the first half of 2016.

An amendment and restatement agreement between the EU and the EIB on the EFSI Agreement was signed on 21 July 2016. The agreement mainly concerned adjustment to the allocation of the EU Guarantee between the windows and portfolios and inclusion of two further SME-window products.

3.4 Pre-financing situation: half-year report at 30 June 2016

The half year report at 30 June 2016 is included in annex 4.1. The main points to note regarding the first half of the year are:

− Direct management amounts are stable - EUR 3.8 billion have been paid as new pre-financing, mainly under research and external actions, however clearings done until mid-year reach nearly the same level;



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− Increase in indirect management – during the first six months of 2016, EUR 4.4 billion

was paid relating mainly to research and external actions;

− Increase in shared management - EUR 12.1 billion relating to the programming period 2014-2020 have been paid during the first semester of 2016, while EUR 9.3 billion relative mainly to programming period 2007-2013 have been cleared.

3.5 Galileo and Copernicus Assets

Galileo

At the date of this report, 14 Galileo satellites are deployed in orbit (following two Galileo satellites being launched in May 2016), 12 are in production and additional ones needed for deploying the full constellation are under procurement.

The in-orbit validation (IOV) phase of the Galileo programme (including launch of the first four satellites in 2011 and 2012) was closed from the technical angle in 2014, while the contractual closeout is ongoing. The transfer of assets ownership from ESA to the EU is expected to take place in the course of 2017.

To accelerate the deployment of Galileo satellites and to secure a European launcher, three Ariane-5 launchers were procured in 2014. Each Ariane-5 launcher has a capacity to carry four Galileo satellites into orbit per launch. A specific adaptation of the launcher was necessary and the first Ariane-5 launch with four Galileo satellites on board is scheduled for November 2016.

In parallel to the deployment of infrastructure, preparations continued for the provision of Galileo initial services. It is foreseen that the Galileo initial services are declared operational by the end of 2016.

Copernicus

In 2016, two Copernicus satellites – Sentinel 3A and Sentinel 1B – were successfully launched, and, in accordance with the EU-ESA Copernicus delegation agreement, the satellites became EU's property. Sentinel 3A is primarily an ocean monitoring satellite, operated by EUMETSAT and contributing to several Copernicus services such as: ocean forecasting systems, environmental and climate monitoring; while Sentinel 1B is a radar satellite monitoring land and ice, and is operated by ESA. The Sentinel satellites 2B, 3B and 5P are planned to be launched in 2017. Other Sentinel units are under development and will be launched in the following years.

The latest Sentinel 1B will be joining Sentinels 1A, 2A and 3A in operational data delivery by end of September 2016. All Sentinel satellites are performing well and are providing high quality data on a regular basis.

The procurement of the Sentinel recurrent C&D units (to be delivered after 2020 in order to replace the A&B units) has been delegated to ESA under the Copernicus delegation agreement.



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3.6 Borrowing and lending activities

BOP transactions

On 6 April 2016 Hungary reimbursed the last capital instalment of EUR 1.5 billion. The current total outstanding principal amount under the BOP Program is EUR 4.2 billion (Romania EUR 3.5 billion and Latvia EUR 0.7 billion).

EFSM transactions

In January 2016, Portugal officially requested for the extension of its first EFSM loan repayment maturity due on 3 June 2016. The EUR 4.75 billion instalment was refinanced by three new tranches of EUR 1.5 billion, EUR 2.25 billion and EUR 1 billion, with maturities falling in 2023, 2031 and 2036, respectively.

The current total outstanding amount under the EFSM is EUR 46.8 billion (Portugal EUR 24.3 billion and Ireland EUR 22.5 billion).

MFA transaction

In April 2016, the second and last tranche of EUR 10 million under the MFA program to Kyrgyz Republic was disbursed.

The current total outstanding amount under the MFA Program is EUR 3 billion.

3.7 Information on recoveries and financial corrections: Quarterly report at 30 June 2016

The quarterly report on financial corrections under Cohesion policy at 30 June 2016 is included in annex 4.2. The main points to note are:

• Total financial corrections confirmed in the six months to 30 June 2016 amounted to EUR 414 million (EUR 877 million for the same period in 2015), while the total financial corrections implemented for the same period were EUR 468 million in 2016 (EUR 1 212 million in 2015). The decrease in both amounts is due to the programming period 2000-2006, for which the closure is almost completed and also due to the approaching closure of programming period 2007-2013.

• Cumulative financial corrections confirmed at 30 June 2016 amounted to EUR 16.4 billion of which about EUR 1 billion have not yet been implemented.

3.8 Fines

Fines totalling EUR 199 million have been imposed by the Commission on various companies in different sectors in the first six months of 2015.

For the same period, fines amounting to EUR 902 million (interest included) became definitive. Most of these fines were imposed in previous years.



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The total amount of the financial guarantees provided by the fined companies up to June 2015 has slightly increased (EUR 1 945 million at 30 June 2015 compared to EUR 1 920 million at the end of 2014).

3.9 Validation of the local systems

The Commission's validation activities continued to concentrate on specific risk areas, in order to ascertain if the services selected still comply with the validation criteria. A number of recommendations for improvement were issued and their implementation is being followed up on a yearly basis.

In 2015/2016, the reports for DG GROW, DG MARE, OP, DG EAC and DG REGIO were issued. The evaluations of DG AGRI, DG HR, DG RTD and DG SANTE are in progress and draft reports are expected to be issued after the summer. Other evaluations included in the validation team's 2016 annual work programme have been started and are in different phases of completion. These include the evaluations of DG FISMA, the control environment in the Executive Agencies and the validation of IMI JU.

In addition, the accounting officer has provided his agreement for the use of different modules of the common solution for the management of grants, SYGMA, and for project management of structural funds SFC, as well as for the e-prior platform, the corporate system for the management of procurement contracts.

3.10 EU Trust Funds

The Financial Regulation allows the Commission to create and manage EU Trust Funds (EUTFs) that pool funds from the EU budget with contributions of Member States and other donors. The same provisions have been foreseen in the amended Financial Regulation1 of the European Development Fund (EDF).

The objective of the EUTFs, which can only be established with at least one external donor and whose scope is limited to emergency, post-emergency or thematic actions, is to provide the Commission with a new tool combining the visibility, control and cost-related advantages of assigned revenues together with the flexibility and responsiveness advantages of delegating funds to third entities.

To date, the Commission has set up three EUTFs:

- The EU Bêkou Trust Fund, whose objective is to support all aspects of the Central African Republic's (CAR's) exit from crisis and reconstruction, has so far received an amount of EUR 80 million.

- The Madad Trust Fund, a European Union Regional Trust Fund in response to the Syrian crisis has received an amount of EUR 237 million at 30 June 2016.

- The European Union Emergency Trust Fund for stability addressing root causes of irregular migration and displaced persons in Africa. This EU Trust fund was created in order to respond to the crisis in three geographical regions: Sahel

1 Council Regulation (EU) No 2015/323 of 2 March 2015 on the Financial Regulation applicable to the 11th EDF, OJ

L 58, 2.3.2015, p. 32.



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(incl. the Lake Chad area), the Horn of Africa and North Africa. It has received an amount of EUR 114 million of contributions at 30 June 2016.

A fourth EUTF, meant to address Colombia’s special needs following the peace agreement between the government and the FARC-guerrilla is planned to be signed in autumn 2016. The signing is however subject to the ratification by the popular referendum, which will take place at 2 October 2016.

3.11 Facility for Refugees in Turkey

The Facility for Refugees in Turkey is a coordination mechanism to assist Turkey in addressing the immediate humanitarian and development needs of the refugees and their host communities, national and local authorities in managing and addressing the consequences of the inflow of refugees in Turkey. Member States have committed to contribute EUR 2 billion out of a total amount of EUR 3 billion. The breakdown of the contributions is based on the Gross National Income key of the 2015 budget. The remaining EUR 1 billion will be financed from the EU budget. The individual financial contributions from Member States will be included into the Union's budget as external assigned revenue. All the funds coordinated by the Facility are thus part of the EU budget.

While the Commission may only undertake commitments until 31 December 2017, payments to honor these commitments may be made until 31 December 2019.

As at 30 June 2016, only 2 Member States have paid in advance their contributions for the year 2016, namely Sweden for an amount of EUR 30.7 million and Luxembourg for an amount of EUR 3.2 million. It has to be noted that Member States contributions for 2016 were only scheduled for the first working day of the last quarter of 2016.

4. Annexes

4.1: Pre-financing half-year report at 30 June 2016

4.2: Quarterly report on financial corrections recoveries at 30 June 2016

4.3: Budget implementation reports at 30 June 2016

Annex 4.1

Pre-financing half year report at 30.06.2016

2

PRE-FINANCING HALF YEAR REPORT AT 30.06.2015

1. INTRODUCTION: OBJECTIVES OF THE REPORT ............................................. 3

2. BASIC PRINCIPLES OF PRE-FINANCING ACCOUNTING .................................... 3

2.1. Definition: cash advance .................................................................... 3

2.2. Accounting treatment: budgetary accounts and general accounts ............ 3

2.3. Interest on pre-financing .................................................................... 3

3. ANALYSIS OF OUTSTANDING PRE-FINANCING AS AT 30.06.2015 .................... 4

3.1. General overview of the pre-financing amounts ..................................... 4

3.2. Evolution of pre-financing during the first semester of 2015 ................... 5

3.3. Analysis of clearing type ..................................................................... 5

3.4. Analysis of clearing progression (ageing) .............................................. 8

3

1. INTRODUCTION: OBJECTIVES OF THE REPORT

Pre-financing is one of the main items on the balance sheet of the European Commission, and as such subject to close monitoring by the European Court of Auditors and the discharge authority.

This annex explains the way the management of pre-financing is integrated in the Commission's follow-up of the use of EU funds by beneficiaries. It also explains how the Commission accounts for this asset in the financial statements in accordance with the European Union Accounting Rules1 adopted by the Accounting Officer of the Commission.

The report is based on the figures in the accounting system of the European Commission as at 30 June 2016.

2. BASIC PRINCIPLES OF PRE-FINANCING ACCOUNTING

2.1. Definition: cash advance

Pre-financing is a payment2, intended to provide the beneficiary with a float3, i.e. a cash advance. As such, it is paid before the goods or services are delivered (in the case of procurement contracts) and before the occurrence of eligible costs by beneficiaries (in the case of grant agreements).

2.2. Accounting treatment: budgetary accounts and general accounts

In the budgetary accounts, pre-financing is treated as a charge to the budget when it is paid, i.e. budgetary expenditure.

In the general accounts however, the payment of pre-financing is recognised as an asset. In accordance with the relevant accounting rule4, the pre-financing asset is generally derecognised (i.e. cleared / reduced) as follows:

• if the amount of an interim/final invoice or cost claim, or part of it, is justifying the use of a pre-financing, then the validation of these eligible expenditures will generate a clearing of the pre-financing.

• if the beneficiary does not use (part of) the pre-financing, then the pre-financing amount will be partially or totally recovered from the beneficiary.

By monitoring the level of pre-financing and executing the necessary clearings, the Commission also ensures a close follow-up of the projects and increases the chances of timely identifying and correcting potential errors.

2.3. Interest on pre-financing

Previously, interest was generally earned on pre-financing paid out. In accordance with the Financial Regulation, exceptions included amounts paid to Member States or as pre-accession aid.

In the revised Financial Regulation, which came into force on 1 January 2013, interest generated on pre-financing remains the property of the third party.

1 Based on the International Public Sector Accounting Standards (IPSAS). 2 Regulation (EU, Euratom) N° 966/2012 of the European Parliament and of the Council of

25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) N° 1605/2002 (OJ L 298, 26.10.2012). Hereinafter referred to as 'Financial Regulation'.

3 Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of the Financial Regulation (OJ L 362 of 31.12.2012).

4 European Union Accounting Rule 5 on pre-financing, hereinafter referred to as 'EAR 5'.

4

Exceptions are possible for indirect management, but the interest would belong to the EU only if it is so indicated in the delegation agreements.

3. ANALYSIS OF OUTSTANDING PRE-FINANCING AS AT 30 JUNE 2016

This section presents the pre-financing balance at 30 June 2016 in a similar way as is done in the annual accounts. It should be noted that some of the elements specific to the year-end closure exercise are not available during the year, and therefore are not part of this annex.

3.1. General overview of the pre-financing amounts

The chart below shows an overview of pre-financing amounts, grouped by management modes5:

Chart 1

The details of Chart 1 are provided in the table below.

5 Since 1 January 2014, the number of management modes in the revised Financial Regulation has been reduced to only three: direct, indirect and shared.

In accordance with articles 58 FR, the Commission implements the general budget using the following methods: - Direct management: means that the implementation of the budget is undertaken directly by the

departments of the Commission or through executive agencies (for instance research programmes). - Shared management: this refers to cases where the implementation tasks are entrusted to Member

States (e.g. structural funds). - Indirect management: similarly, under this method of management, the Commission delegates

certain tasks for implementation of the budget to third countries, to international organisations, to the EIB and the European Investment fund, or to other bodies as the joint-undertaking and the traditional agencies.

shared50%

direct28%

indirect22%

Prefinancing by management mode

5

Table 1: Pre-financing balances EUR millions

PRE-FINANCING AMOUNTS Balance at 30.6.2016

Balance at 31.12.2015

Direct management 24 095 23 823 Indirect management 19 700 16 368 Shared management 43 421 40 604 Total gross pre-financing amounts 87 217 80 796 Less accrued charges (at 31/12 only) - (40 667) Total net pre-financing (at 31/12 only) - 40 129

It should be noted that several aspects strictly linked to the annual closure exercise are not included in the June 2016 balances in the table above: accrued charges6, the split between current and non-current pre-financing and value reduction. Establishing these elements is a complex and time-consuming process, therefore this is done only once a year, for the closure exercise and preparation of the annual accounts.

3.2. Evolution of pre-financing during the first semester of 2016

The variations that occurred in the first half of the year can be explained as follows:

• Direct management amounts are stable - EUR 3.8 billion have been paid as new pre-financing, mainly under research and external actions, however clearings done until mid-year reach nearly the same level ;

• Increase in indirect management – during the first six months of 2016, EUR 4.4 billion was paid relating mainly to Research and external actions;

• Increase in shared management - EUR 12.1 billion relating to the programming period 2014-2020 have been paid during the first semester of 2016, while EUR 9.3 billion relative mainly to programming period 2007-2013 have been cleared.

3.3. Analysis of clearing type

As explained above, pre-financing is either used for the purpose for which it was provided during the period defined in the agreement (clearing via invoice - interim or final payment) or it is refunded (clearing via recovery). Additionally, the outstanding balance might need to be adjusted if the controls performed on pre-financing reveal some anomalies.

The table below shows how pre-financing has been cleared:

6 Accrued charges refer to expenditure estimated to have been incurred, but which was not declared and validated before year-end.

6

Table 2: Nature of clearing – analysis EUR millions

Invoice Recovery Adjustmentspre 2005 34 503 -30 863 -1 447 -1 572 621

2005 11 536 -11 141 - 177 - 76 1422006 11 377 -10 868 - 277 - 80 1512007 20 303 -17 122 - 306 - 24 2 8512008 27 250 -20 141 - 363 - 56 6 6902009 25 813 -18 515 - 316 - 43 6 9392010 15 532 -13 495 - 611 - 44 1 3802011 13 481 -11 346 - 321 - 62 1 7522012 14 524 -10 744 - 254 - 39 3 4882013 14 849 -7 013 - 166 - 32 7 6382014 15 226 -4 890 - 117 - 40 10 1782015 26 048 - 944 - 17 - 54 25 0332016 20 425 - 55 - 1 - 15 20 355

250 867 -157 137 -4 375 -2 139 87 217

Amounts paid

Clearings until 30.06.2016BALANCE

as at 30.06.2016

Paymentyear

* The amounts related to financial instruments of the Commission are not considered in this analysis.

At 30 June 2016, the outstanding pre-financing gross balance amounted to EUR 87.2 billion.

This balance is a result of the opening balance at 1 January 2005 and subsequent transactions carried out by all the Commission services involved:

- A total of EUR 251 billion pre-financing was paid out from the EU budget. It should be noted that payments were concentrated in three particular areas: structural actions (EUR 94 billion), research (EUR 69 billion) and external actions (EUR 50 billion).

- The Commission has received sufficient justifications to clear pre-financing totalling EUR 157 billion.

- The Commission had to recover EUR 4.4 billion when contractual conditions were not met by beneficiaries.

- Adjustments of about EUR 2.1 billion were initiated by the Commission services, mainly to the opening balance when accrual-based accounts were first prepared in 2005.

The table below shows the same data, but shown as percentage of the total amount paid each year:

7

Table 3: Nature of clearing – analysis by percentage % of PAID amount

Invoice Recovery Adjustmentspre 2005 34 503 -89% -4% -5% 2%

2005 11 536 -97% -2% -1% 1%2006 11 377 -96% -2% -1% 1%2007 20 303 -84% -2% 0% 14%2008 27 250 -74% -1% 0% 25%2009 25 813 -72% -1% 0% 27%2010 15 532 -87% -4% 0% 9%2011 13 481 -84% -2% 0% 13%2012 14 524 -74% -2% 0% 24%2013 14 849 -47% -1% 0% 51%2014 15 226 -32% -1% 0% 67%2015 26 048 -4% 0% 0% 96%2016 20 425 0% 0% 0% 100%

250 867 35%

Amounts paid (100%)

Clearings until 30/06/2016BALANCE

as at 30/06/2016

Paymentyear

The data in this section clearly shows that most of the pre-financing cleared (96 %) was done following the justification of the expenses incurred, which means that the amounts paid in advance to the beneficiaries have been used for the purposes for which they were provided. In a limited number of cases, the pre-financing amounts were not used, or incorrectly used, and this led to clearing via a recovery (only 3 % of the clearings).

8

Chart 2

DG BUDG has worked over the years to encourage DGs to make a closer monitoring of their pre-financing balances and to perform clearings as soon as the necessary elements are available. The DGs are also constantly encouraged to identify possibilities to speed the clearing as much as possible.

3.4. Analysis of clearing progression (ageing)

The table below shows at Commission level, the evolution over time of the outstanding balance of pre-financing each year.

Table 4: Ageing of pre-financing at Commission level % of Amount paid

2012 2013 2014 2015 % amount

Pre 2005 34 503 15% 6% 5% 2% 2% 621

2005 11 536 4% 3% 2% 1% 1% 142

2006 11 377 5% 3% 2% 1% 1% 151

2007 20 303 55% 54% 47% 24% 14% 2 851

2008 27 250 58% 54% 50% 40% 25% 6 690

2009 25 813 58% 52% 47% 39% 27% 6 939

2010 15 532 47% 32% 19% 10% 9% 1 380

2011 13 481 71% 52% 33% 18% 13% 1 752

2012 14 524 96% 75% 57% 32% 24% 3 488

2013 14 849 97% 75% 58% 51% 7 638

2014 15 226 96% 73% 67% 10 178

2015 26 048 98% 96% 25 033

2016 20 425 100% 20 355

TOTAL 250 867 87 217

Year / Amount

Outstanding as at 31/12/….Outstanding as at

30/06/2016Pre-financing payment

recovered3%

spent96%

adjustments1%

Clearing of prefinancing (by nature)

9

As at 30 June 2016, most of the pre-financing paid during the 2000-2006 programming period had been cleared; only 1.6 % (EUR 914 million) of the pre-financing paid in this period was still outstanding. The largest part of these amounts relates to structural actions, which are now in their closing phase and will be gradually cleared from the accounts. The following tables present a similar ageing report for the DGs operating in the largest areas of expenditure7: structural funds, research and external actions. The composition of the groups is the following:

- Structural funds: DG AGRI, DG REGIO, DG EMPL, DG MARE; - Research: DG RTD, DG CNECT, DG ENER, DG GROW, ERC, REA, DG

MOVE, EASME, INEA; - External action: DG DEVCO, DG NEAR, DG ECHO, FPI.

Table 5: Ageing of pre-financing (structural funds DGs) % of Amount paid

2012 2013 2014 2015 % amount

Pre 2005 23 030 22% 9% 7% 3% 3% 613

2005 2 303 14% 11% 7% 6% 5% 125

2006 1 422 28% 19% 12% 9% 0% 0

2007 11 879 90% 91% 80% 40% 24% 2 829

2008 14 918 93% 95% 89% 71% 44% 6 509

2009 12 546 91% 93% 91% 77% 52% 6 586

2010 1 531 57% 56% 54% 48% 44% 678

2011 675 77% 70% 47% 35% 35% 233

2012 1 039 97% 88% 81% 9% 9% 90

2013 306 98% 59% 33% 30% 91

2014 2 862 99% 93% 94% 2 690

2015 9 899 99% 100% 9 902

2016 11 721 100% 11 756

TOTAL 94 132 42 102

Year / Amount



7 The grouping is subjective and has been done for comparison purposes only.

10

Table 6: Ageing of pre-financing (research DGs)

% of Amount paid

2012 2013 2014 2015 % amount

Pre 2005 2 837 1% 0% 0% 0% 0% 0

2005 4 473 1% 0% 0% 0% 0% 0

2006 4 808 2% 0% 0% 0% 0% 2

2007 3 388 3% 0% 0% 0% 0% - 3

2008 6 811 19% 7% 3% 2% 2% 117

2009 6 319 35% 18% 7% 3% 2% 132

2010 6 400 63% 44% 21% 7% 5% 311

2011 5 795 83% 70% 49% 23% 14% 805

2012 6 335 98% 86% 77% 51% 36% 2 273

2013 6 912 99% 89% 76% 67% 4 642

2014 5 044 100% 80% 76% 3 850

2015 7 866 99% 99% 7 775

2016 2 939 100% 2 937

TOTAL 69 925 22 842

Year / Amount



Table 7: Ageing of pre-financing (external actions DGs) % of Amount paid

2012 2013 2014 2015 % amount

Pre 2005 6 001 2% 2% 0% 0% 0% 7

2005 3 406 2% 2% 1% 0% 0% 16

2006 3 510 3% 2% 1% 1% 1% 25

2007 3 287 6% 4% 2% 1% 1% 30

2008 3 382 10% 5% 4% 3% 2% 83

2009 3 689 19% 10% 8% 6% 5% 202

2010 3 841 36% 22% 13% 9% 8% 298

2011 3 964 56% 32% 21% 15% 14% 545

2012 3 808 92% 57% 31% 18% 16% 602

2013 3 930 92% 59% 35% 28% 1 115

2014 4 126 91% 56% 42% 1 727

2015 4 451 95% 84% 3 733

2016 2 839 98% 2 792

TOTAL 50 235 11 174

Year / Amount



Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË - Tel. +32 22991111 Office: BRE2 09/533 - Tel. direct line +32 229-95440


Annex 4.2

FINANCIAL CORRECTIONS UNDER THE COHESION POLICY 2016

REPORT AS AT 30th JUNE 2016

PROVISIONAL FIGURES

2

INDEX

1. INTRODUCTION ..................................................................................................... 3

2. FINANCIAL CORRECTIONS UNDER COHESION POLICY ........................ 3

3. ANALYSIS OF 2016 FINANCIAL CORRECTIONS ....................................... 3

3

1. INTRODUCTION

During the 2006 discharge exercise the Budget Authority asked the European Commission (EC) to provide regular information on the financial corrections made to programmes under the Cohesion policy. This report gives information on the 2016 financial corrections at the end of June 2016.

2. FINANCIAL CORRECTIONS UNDER COHESION POLICY

Financial corrections are the main tool used for the correction of errors and irregularities in the context of shared management. They are made by the EC so as to exclude from EU funding expenditure that is not in accordance with applicable rules and regulations. The term "financial correction" is used to cover a wide range of corrective measures, which apply both before and after the EC makes (or reimburses) expenditure. They can result from controls and audits at any level of the control system in the Member States or from audits by the EC or the European Court of Auditors (ECA) or OLAF investigations.

Member States are primarily responsible for making financial corrections in relation to irregularities committed by beneficiaries. Where the Member State agrees to make a correction as a result of its own or EU control and audit activity, so as to implement the financial correction, it may withdraw the amount of irregular expenditure in the following declaration of expenditure or deduct the irregular amount from a next payment claim, and thus re-use the EU funding released for other eligible expenditure under the programme concerned (but not related to the operation or operations that were the subject of the correction).

The Commission may take a formal decision to apply financial corrections to the Member State where the Member State has failed to make the required corrections or where there are serious failings in the management and control systems which could lead to systemic irregularities. A financial correction applied by a Commission decision involves a net reduction of EU funding to the programme concerned.

3. ANALYSIS OF 2016 FINANCIAL CORRECTIONS

The financial corrections reported below result from audit work performed at EU level (i.e. by the EC, the ECA and OLAF). These financial corrections were either confirmed or implemented in the period from 1 January 2016 to 30 June 2016 for: – the programming period 2007-2013; – the programming period 2000-2006, for which the closure process is almost

complete; – and for the last phase of the closure of the programming period 1994-1999.

The following tables1 do not include the results of the Member States' own checks of Structural Funds expenditure.

The financial corrections are shown per fund, per programming period and per classification of financial correction.

1 All figures are rounded one digit after the decimal. It should be noted that due to rounding of figures,

some figures in the tables may not add up.

4

COHESION POLICY 2016 FINANCIAL CORRECTIONS CONFIRMED

AT 30th JUNE 2016 ACCRUAL BASIS

EUR millions

ERDF CF ESF FIFG /EFF

EAGGF Guidan

ce

TOTAL

Financial Corrections 1994-99 period: With recovery order - - 9.3 - - 9.3 Decommitment/deduction at closure - - - - - - Not yet implemented - - - - - - Sub-total 1994-99 period - - 9.3 - - 9.3 Financial Corrections 2000-2006: With recovery order 0.1 0.6 - - 0.4 1.2 Deduction by Member States 0.0 0.0 - - - 0.1 Decommitment/deduction at closure - - 111.6 - - 111.6 Not yet implemented - - - - 0.1 0.1 Sub-total 2000-2006 period 0.1 0.7 111.6 - 0.5 112.9 Financial Corrections 2007-2013: With recovery order - - - - - - Deduction by Member States 43.5 0.0 190.7 7.8 - 242.0 Decommitment/deduction at closure - - - - - - Not yet implemented 39.0 10.6 - - - 49.6 Sub-total 2007-2013 period 82.5 10.6 190.7 7.8 - 291.6 Total financial corrections accepted or decided at 30th June 2016 82.6 11.3 311.6 7.8 0.5 413.7

Total financial corrections per category: With recovery order 0.1 0.6 9.3 - 0.4 10.4 Deduction by Member States 43.5 0.1 190.7 7.8 - 242.1 Decommitment/deduction at closure - - 111.6 - - 111.6 Not yet implemented 39.0 10.6 - - 0.1 49.6

The figures are presented on an accrual basis, which means that financial corrections confirmed during the reporting period from 1 January 2016 to 30 June 2016 are included, even if those corrections have not been implemented during that period.

In the reporting period, out of a total of EUR 413.7 million of financial corrections confirmed, EUR 353.7 million were implemented via deduction by Member State or decommitment/deduction at closure.

For the ERDF and the Cohesion Fund the amount of financial corrections confirmed totalled EUR 93.9 million. Of this amount, only EUR 0.8 million relates to the 2000-2006 programming period as most of the programmes are already closed. EUR 93.1 million results from irregularities related to 2007-2013 programming period for which 2016 is the last implementation year. The Member States with the highest level of corrections confirmed for both programming periods are Romania (EUR 45.7 million), Spain (EUR 17.7 million), Italy (EUR 16.3 million) and Malta (EUR 10.6 million).

For ESF, the total amount of financial corrections confirmed for the reporting period stands at EUR 311.6 million for all programming periods concerned. For the programming periods 1994-1999 and 2000-2006 the reported financial corrections result from the lifting of pre-correction procedures and the acceptance of the closure proposals by Italy for respectively EUR 9.3 million and EUR 97.9 million. Other corrections relate to Spain amounting to EUR 13.7 million. For the programming period 2007-2013 the reported financial corrections stand at EUR 190.7 million and result from the on-going contradictory procedures between the European Commission and Member States following DG EMPL policy on interruption and suspension of payments. The Member States with the highest level of corrections

5

confirmed during the first and second quarter 2016 are Spain (EUR 147.4 million), France (EUR 11.6 million) and Italy (EUR 10.5 million).

COHESION POLICY

2016 FINANCIAL CORRECTIONS IMPLEMENTED AT 30th JUNE 2016

CASH BASIS

EUR millions ERDF CF ESF FIFG

/EFF EAGGF Guidan

ce

TOTAL

Financial Corrections 1994-99 period: With recovery order 0.2 - 9.3 - - 9.5 Decommitment/deduction at closure - - - - - - Sub-total 1994-99 period* 0.2 - 9.3 - - 9.5 Financial Corrections 2000-2006: With recovery order 0.1 0.6 - - 0.4 1.2 Deduction by Member States - - - 0.0 - - Decommitment/deduction at closure 16.4 0.3 111.6 - - 128.3 Sub-total 2000-2006 period 16.5 0.9 111.6 0.0 0.4 129.5 Financial Corrections 2007-2013 With recovery order - - - - - - Deduction by Member States 254.3 5.3 61.1 7.8 - 328.5 Decommitment/deduction at closure - - - - - - Sub-total 2007-2013 period 254.3 5.3 61.1 7.8 - 328.5 Total financial corrections implemented at 30th June 2016 271.0 6.3 182.0 7.8 0.4 467.5

Total financial correction per category: With recovery order 0.3 0.6 9.3 - 0.4 10.7 Deduction by Member States 254.3 5.3 61.1 7.8 - 328.5 Decommitment/deduction at closure 16.4 0.3 111.6 - - 128.3

The figures are presented on a cash basis, which means that financial corrections implemented during the reporting period from 1 January 2016 to 30 June 2016 are included, whether they were confirmed in that period, or in previous years.

In the reporting period, EUR 456.8 million or 98 % of the total of EUR 467.5 million of financial corrections implemented, were implemented by deduction by Member States or decommitment/deduction at closure.

For ERDF and the Cohesion Fund together, the corrections implemented total EUR 277.3 million. Out of this amount, EUR 17.4 million relates to the 2000-2006 programming period and EUR 259.6 million to the 2007-2013 programming period, out of which EUR 12 million of corrections were applied by Member States before or at the time of the declaration of expenditure to the EC. The Member States with the highest level of corrections implemented are Italy (EUR 144 million), Germany (EUR 73.6 million), Romania (EUR 18.8 million), and Ireland (EUR 16 million).

For ESF, the total amount of financial corrections implemented for the reporting period stands at EUR 182 million for all programming periods concerned. For the programming period 1994-1999 and 2000-2006 all financial corrections (EUR 120.9 million) confirmed were also implemented in the same quarter via a recovery order or a decommitment of the funds, maintaining the implementation rate at 100 %. For the programming period 2007-2013, EUR 61.1 million has been implemented, reflecting the implementation of the payment claims mainly for Spain (EUR 34.3 million), Romania (EUR 13.7 million) and Slovakia (EUR 6.7 million).

6

COHESION POLICY FINANCIAL CORRECTIONS CONFIRMED

CUMULATIVE FIGURES AT 30th JUNE 2016 ACCRUAL BASIS

EUR millions


EAGGF Guidance

TOTAL

1994-99 period 1 342 268 569 100 3 2 282 2000-2006 period 5 794 834 2 102 127 179 9 035 2007-2013 period 2 746 868 1 389 37 - 5 039 Total financial corrections confirmed at end Q2 2016 9 882 1 970 4 060 263 182 16 356

Total financial corrections confirmed as at end 2015 9 800 1 958 3 748 256 181 15 943

The figures presented report the cumulative financial corrections confirmed at 30 June 2016, which means all financial corrections confirmed since the first report in 2008.

COHESION POLICY

FINANCIAL CORRECTIONS IMPLEMENTED CUMULATIVE FIGURES AT 30th JUNE 2016

EUR millions


EAGGF Guidance

TOTAL

1994-99 period 1 342 266 569 100 3 2 280 2000-2006 period 5 715 795 2 102 37 106 8 754 2007-2013 period 2 239 857 1 199 32 - 4 327 Total financial corrections implemented at end Q2 2016 9 295 1 919 3 870 169 109 15 361

Total financial corrections implemented as at end 2015 9 024 1 912 3 688 161 109 14 894

The above table illustrates the cumulative total of financial corrections implemented as at 30 June 2016, regardless of the year when the financial correction was confirmed. It shows that by the end of the first half of 2016, 94 % (EUR 15 361 million) of confirmed financial corrections have been implemented.

COHESION POLICY FINANCIAL CORRECTIONS CONFIRMED

NOT YET IMPLEMENTED CUMULATIVE FIGURES AT 30th JUNE 2016

EUR millions


EAGGF Guidance

TOTAL

1994-99 period - 2 - 0 - 22000-2006 period 79 39 - 90 73 2802007-2013 period 508 11 189 5 - 712Total financial corrections not yet implemented at end Q2 2016 587 51 189 95 73 995

Total financial corrections not yet implemented as at end 2015 776 46 60 95 73 1 049

7

The above table gives information on the cumulative financial corrections not yet implemented at 30 June 2016 per programming period and per fund. EUR 995 million remain to be implemented.

Concerning the ERDF and the Cohesion Fund, EUR 638 million are financial corrections confirmed but not yet implemented at the end of June 2016. An amount of EUR 118 million relates to 2000-2006 programing period, reflecting the advanced stage of closure of this programming period and a 98 % implementation rate. Out of EUR 3.6 billion of financial corrections confirmed related to 2007-2013 programming period 86 % have been implemented so far, leaving the amount of financial corrections not yet implemented at EUR 519 million. The Member States with the highest level of financial corrections not yet implemented irrespective of the programming period are Slovakia (EUR 145 million), Poland (EUR 121 million), Germany (EUR 74 million), the Czech Republic (EUR 69 million), Italy (EUR 64 million) and Spain (EUR 56 million).

For ESF, all financial corrections for 1994-1999 and 2000-2006 programming periods have been implemented. For the programming period 2007-2013, the cumulative amount of financial corrections not yet implemented stands at EUR 189 million, bringing the implementation ratio for this period to 86 %. The not yet implemented amount represents mostly financial corrections accepted in 2015 or 2016 for which financial transactions are not yet validated or payment claims not yet submitted by the Member State. The Member States with the highest amount of financial corrections not yet implemented are Spain (EUR 148 million), Italy (EUR 18 million) and France (EUR 12 million).

Annex 4.3

Budget implementation reports at 30 June 2016

FINANCIAL YEAR 2016: SUMMARY OF BUDGET IMPLEMENTATION - REVENUE ON 30.06.2016EUR

Title Income Entitlements established Revenue % of budget Outstanding appropriations current year carried Total current year carried Total

1 OWN RESOURCES 142.268.594.111,00 70.349.883.131,86 27.702.256,60 70.377.585.388,46 70.347.455.415,30 886.877,17 70.348.342.292,47 49,45 % 29.243.095,99

3 SURPLUSES, BALANCES AND ADJUSTMENTS 0,00 -87.876.617,71 0,00 -87.876.617,71 0,00 0,00 0,00 0,00 % -87.876.617,71

4REVENUE ACCRUING FROM PERSONS WORKINGWITH THE INSTITUTIONS AND OTHER UNIONBODIES

1.010.726.483,00 572.466.804,67 13.561.305,89 586.028.110,56 523.739.545,08 13.537.508,44 537.277.053,52 53,16 % 48.751.057,04

5REVENUE ACCRUING FROM THEADMINISTRATIVE OPERATION OF THEINSTITUTION

55.000.000,00 172.255.629,19 12.590.084,96 184.845.714,15 127.010.597,37 7.627.140,62 134.637.737,99 244,80 % 50.207.976,16

6 CONTRIBUTIONS AND REFUNDS IN CONNECTIONWITH UNION AGREEMENTS AND PROGRAMMES 60.000.000,00 3.236.119.538,34 256.397.944,44 3.492.517.482,78 2.554.279.024,21 108.166.825,12 2.662.445.849,33 4437,41 % 830.071.633,45

7 INTEREST ON LATE PAYMENTS AND FINES 123.000.000,00 -767.611.806,88 6.792.953.098,36 6.025.341.291,48 -739.103.440,16 839.358.634,09 100.255.193,93 81,51 % 5.925.086.097,55

8 BORROWING AND LENDING OPERATIONS 5.217.537,00 19.594.957,34 5.818.690,73 25.413.648,07 11.101.999,65 5.818.690,73 16.920.690,38 324,30 % 8.492.957,69

9 MISCELLANEOUS REVENUE 25.000.000,00 2.564.046,15 9.495.266,01 12.059.312,16 2.220.660,34 1.455.894,86 3.676.555,20 14,71 % 8.382.756,96

Total 143.547.538.131,00 73.497.395.682,96 7.118.518.646,99 80.615.914.329,95 72.826.703.801,79 976.851.571,03 73.803.555.372,82 51,41 % 6.812.358.957,13

DETAIL TITLE 1: OWN RESOURCESChapter Income Entitlements established Revenue % of budget Outstanding

appropriations current year carried Total current year carried Total11 Sugar levies 124.700.000,00 123.627.674,41 0,00 123.627.674,41 123.627.674,41 0,00 123.627.674,41 99,14 % 0,00

12 Customs duties 18.465.300.000,00 7.765.135.285,78 27.702.256,60 7.792.837.542,38 7.762.707.569,22 886.877,17 7.763.594.446,39 42,04 % 29.243.095,99

13 VAT 18.812.783.576,00 9.477.116.518,09 0,00 9.477.116.518,09 9.477.116.518,09 0,00 9.477.116.518,09 50,38 % 0,00

14 GNI 104.865.810.535,00 52.874.440.441,70 0,00 52.874.440.441,70 52.874.440.441,70 0,00 52.874.440.441,70 50,42 % 0,00

15 Correction of budgetary imbalances 0,00 109.563.211,88 0,00 109.563.211,88 109.563.211,88 0,00 109.563.211,88 0,00 % 0,00

Total 142.268.594.111,00 70.349.883.131,86 27.702.256,60 70.377.585.388,46 70.347.455.415,30 886.877,17 70.348.342.292,47 49,45 % 29.243.095,99

DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTSChapter Income Entitlements established Revenue % of budget Outstanding

appropriations current year carried Total current year carried Total31 VAT balances 0,00 -87.876.617,71 0,00 -87.876.617,71 0,00 0,00 0,00 0,00 % -87.876.617,71

Total 0,00 -87.876.617,71 0,00 -87.876.617,71 0,00 0,00 0,00 0,00 % -87.876.617,71

BUDG C6

Commitment appropriationsBudget Additional appropriations Total

HeadingInitial

appropriationsincl. changes

Outturn % Appropriations Outturn % Appropriations Outturn % % n-1

1 Smart and inclusive growth 69.841,15 62.583,07 89,61 % 2.164,29 767,16 35,45 % 72.005,44 63.350,23 87,98 %

2 Sustainable growth: natural resources 62.484,23 44.603,62 71,38 % 3.497,88 1.006,02 28,76 % 65.976,35 45.609,65 69,13 %

3 Security and citizenship 4.051,97 3.297,54 81,38 % 66,41 31,35 47,21 % 4.118,38 3.328,89 80,83 %

4 Global Europe 9.167,03 3.527,11 38,48 % 673,50 384,65 57,11 % 9.840,54 3.911,76 39,75 %

5 Administration 5.164,06 4.899,58 94,88 % 253,16 153,03 60,45 % 5.417,22 5.052,61 93,27 %

6 Compensations 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 %

8 Negative reserve and deficit carried over from the previous financial year 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 %

9 Special Instruments 524,61 14,77 2,82 % 113,60 0,00 0,00 % 638,21 14,77 2,31 %

Total 151.233,06 118.925,70 78,64 % 6.768,84 2.342,21 34,60 % 157.996,14 121.267,91 76,75 %

Financial Year 2016: Outturn on 30.06.2016 - by Financial Framework

0 %

10 %

20 %

30 %

40 %

50 %

60 %

70 %

80 %

90 %

100 %

1 2 3 4 5 6 8 9

% ENG 2016Outturn on Commitment appropriations

Mio EUR

BUDG C6Data extracted: 01/07/2016

Report printed: 15/07/2016

Payment appropriationsBudget Additional appropriations Total

HeadingInitial



1 Smart and inclusive growth 66.274,30 28.686,27 43,28 % 3.142,26 755,28 24,04 % 69.416,56 29.441,56 42,41 %

2 Sustainable growth: natural resources 55.121,10 30.855,29 55,98 % 3.266,03 1.030,90 31,56 % 58.379,66 31.886,19 54,62 %

3 Security and citizenship 3.021,99 1.307,22 43,26 % 62,23 33,44 53,73 % 3.084,22 1.340,66 43,47 %

4 Global Europe 10.143,83 4.699,66 46,33 % 501,52 188,49 37,58 % 10.645,35 4.888,15 45,92 %

5 Administration 5.163,96 2.465,35 47,74 % 539,73 301,16 55,80 % 5.703,70 2.766,52 48,50 %

6 Compensations 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 %

8 Negative reserve and deficit carried over from the previous financial year 0,00 0,00 0,00 % 0,00 0,00 0,00 % 0,00 0,00 0,00 %

9 Special Instruments 389,00 0,18 0,05 % 44,78 14,62 32,65 % 433,78 14,79 3,41 %

Total 140.114,18 68.013,98 48,54 % 7.556,56 2.323,89 30,75 % 147.663,27 70.337,86 47,63 %

0 %

10 %

20 %

30 %

40 %

50 %

60 %

1 2 3 4 5 6 8 9

% PAI 2016Outturn on Payment appropriations

Financial Year 2016: Outturn on 30.06.2016 - by Financial FrameworkMio EUR

BUDG C6Data extracted: 01/07/2016

Report printed: 15/07/2016

Financial year 2016 Outturn of budget appropriations on 30.06.2016 - by policy areaCommitment appropriations

Mio EUR

Budget Additional appropriations Total

HeadingInitial



01 ECONOMIC AND FINANCIAL AFFAIRS 2.532,67 2.413,30 95,29 % 114,82 1,98 1,72 % 2.647,50 2.415,27 91,23 %

02 INTERNAL MARKET, INDUSTRY, ENTREPRENEURSHIPAND SMES 2.285,81 1.708,82 74,76 % 207,56 63,27 30,48 % 2.493,38 1.772,09 71,07 %

03 COMPETITION 102,70 94,41 91,93 % 4,20 2,60 61,83 % 106,90 97,01 90,75 %

04 EMPLOYMENT, SOCIAL AFFAIRS AND INCLUSION 12.939,14 12.767,76 98,68 % 59,86 5,43 9,06 % 12.999,01 12.773,18 98,26 %

05 AGRICULTURE AND RURAL DEVELOPMENT 61.382,08 43.313,87 70,56 % 3.514,17 999,43 28,44 % 64.896,26 44.313,30 68,28 %

06 MOBILITY AND TRANSPORT 4.219,48 4.022,37 95,33 % 109,79 14,47 13,18 % 4.329,27 4.036,84 93,25 %

07 ENVIRONMENT 448,27 407,63 90,93 % 13,46 9,57 71,13 % 461,72 417,20 90,36 %

08 RESEARCH AND INNOVATION 5.854,64 2.685,55 45,87 % 588,68 235,13 39,94 % 6.443,31 2.920,68 45,33 %

09 COMMUNICATIONS NETWORKS, CONTENT ANDTECHNOLOGY 1.853,31 655,67 35,38 % 137,10 49,90 36,40 % 1.990,41 705,57 35,45 %

10 DIRECT RESEARCH 396,83 277,61 69,95 % 494,88 65,94 13,32 % 891,71 343,54 38,53 %

11 MARITIME AFFAIRS AND FISHERIES 1.083,21 1.037,72 95,80 % 6,18 1,98 32,13 % 1.083,61 1.039,70 95,95 %

12 FINANCIAL STABILITY, FINANCIAL SERVICES ANDCAPITAL MARKETS UNION 84,99 75,86 89,26 % 2,22 1,57 70,58 % 87,21 77,42 88,78 %

13 REGIONAL AND URBAN POLICY 35.988,63 35.741,14 99,31 % 183,72 132,06 71,88 % 36.172,35 35.873,21 99,17 %

14 TAXATION AND CUSTOMS UNION 166,45 110,82 66,58 % 6,50 3,75 57,69 % 172,95 114,57 66,25 %

15 EDUCATION AND CULTURE 2.889,26 2.185,27 75,63 % 353,49 201,61 57,03 % 3.242,75 2.386,87 73,61 %

16 COMMUNICATION 203,69 161,90 79,48 % 9,05 4,44 49,04 % 212,75 166,34 78,19 %

17 HEALTH AND FOOD SAFETY 570,63 487,85 85,49 % 17,93 14,58 81,32 % 588,55 502,43 85,37 %

18 MIGRATION AND HOME AFFAIRS 3.225,09 2.653,85 82,29 % 43,58 12,06 27,68 % 3.268,67 2.665,91 81,56 %

19 FOREIGN POLICY INSTRUMENTS 782,60 267,57 34,19 % 47,26 22,28 47,15 % 829,86 289,85 34,93 %

20 TRADE 107,22 88,63 82,66 % 2,49 1,53 61,49 % 109,70 90,16 82,18 %

21 INTERNATIONAL COOPERATION AND DEVELOPMENT 3.161,97 1.201,91 38,01 % 182,15 136,28 74,82 % 3.344,12 1.338,19 40,02 %

22 NEIGHBOURHOOD AND ENLARGEMENT NEGOTIATIONS 3.835,18 974,17 25,40 % 84,55 9,43 11,16 % 3.919,73 983,61 25,09 %

23 HUMANITARIAN AID AND CIVIL PROTECTION 1.202,30 1.044,38 86,87 % 226,77 221,36 97,62 % 1.429,07 1.265,74 88,57 %

24 FIGHT AGAINST FRAUD 80,23 71,92 89,65 % 0,22 0,00 0,00 % 80,45 71,92 89,40 %

25 COMMISSION'S POLICY COORDINATION AND LEGALADVICE 206,10 189,71 92,05 % 9,58 6,42 67,02 % 215,68 196,13 90,93 %

26 COMMISSION'S ADMINISTRATION 1.016,74 884,69 87,01 % 121,56 65,62 53,98 % 1.138,30 950,31 83,48 %

27 BUDGET 72,18 53,34 73,89 % 7,32 4,44 60,59 % 79,51 57,78 72,67 %

Report printed: 15/07/2016Data extracted: 01/07/2016 BUDG C6

Financial year 2016 Outturn of budget appropriations on 30.06.2016 - by policy areaCommitment appropriations

Mio EUR


HeadingInitial



28 AUDIT 18,77 17,56 93,53 % 0,95 0,56 58,85 % 19,72 18,12 91,87 %

29 STATISTICS 139,15 92,28 66,32 % 9,91 3,18 32,09 % 149,06 95,46 64,04 %

30 PENSIONS AND RELATED EXPENDITURE 1.647,36 1.647,36 100,00 % 0,16 0,00 0,00 % 1.647,51 1.647,36 99,99 %

31 LANGUAGE SERVICES 398,82 373,34 93,61 % 47,05 36,97 78,58 % 445,87 410,31 92,02 %

32 ENERGY 1.481,68 867,52 58,55 % 84,62 11,76 13,89 % 1.566,29 879,27 56,14 %

33 JUSTICE AND CONSUMERS 258,63 230,83 89,25 % 6,85 2,10 30,70 % 265,48 232,94 87,74 %

34 CLIMATE ACTION 137,51 119,12 86,62 % 0,83 0,51 61,41 % 138,35 119,63 86,47 %

40 RESERVES 459,73 0,00 0,00 % 69,38 0,00 0,00 % 529,11 0,00 0,00 %

151.233,06 118.925,70 78,64 % 6.768,84 2.342,21 34,60 % 157.996,14 121.267,91 76,75 %

0 %

10 %

20 %

30 %

40 %

50 %

60 %

70 %

80 %

90 %

100 %

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 40

% ENG 2016Outturn on Commitment appropriations


Financial year 2016 Outturn of budget appropriations on 30.06.2016 - by policy areaPayment appropriations

Mio EUR


HeadingInitial



01 ECONOMIC AND FINANCIAL AFFAIRS 1.097,03 896,25 81,70 % 123,69 8,41 6,80 % 1.220,72 904,66 74,11 %

02 INTERNAL MARKET, INDUSTRY, ENTREPRENEURSHIPAND SMES 1.894,49 761,04 40,17 % 365,16 55,46 15,19 % 2.259,65 816,50 36,13 %

03 COMPETITION 102,70 44,32 43,15 % 13,02 7,44 57,16 % 115,71 51,76 44,73 %

04 EMPLOYMENT, SOCIAL AFFAIRS AND INCLUSION 13.030,72 4.983,10 38,24 % 144,75 34,95 24,14 % 13.175,47 5.018,05 38,09 %

05 AGRICULTURE AND RURAL DEVELOPMENT 54.625,12 30.716,73 56,23 % 3.268,07 1.030,64 31,54 % 57.893,19 31.747,37 54,84 %

06 MOBILITY AND TRANSPORT 2.295,86 437,06 19,04 % 112,81 45,14 40,01 % 2.408,68 482,20 20,02 %

07 ENVIRONMENT 397,06 141,34 35,60 % 15,41 7,48 48,54 % 412,47 148,83 36,08 %

08 RESEARCH AND INNOVATION 5.402,95 2.232,07 41,31 % 1.124,64 209,15 18,60 % 6.527,59 2.441,22 37,40 %

09 COMMUNICATIONS NETWORKS, CONTENT ANDTECHNOLOGY 2.373,06 785,24 33,09 % 251,86 94,24 37,42 % 2.624,92 879,48 33,50 %

10 DIRECT RESEARCH 402,69 172,25 42,78 % 460,13 63,14 13,72 % 862,82 235,39 27,28 %

11 MARITIME AFFAIRS AND FISHERIES 758,47 353,55 46,61 % 8,58 3,30 38,47 % 759,58 356,85 46,98 %

12 FINANCIAL STABILITY, FINANCIAL SERVICES ANDCAPITAL MARKETS UNION 85,66 42,95 50,14 % 5,84 3,84 65,85 % 91,50 46,79 51,14 %

13 REGIONAL AND URBAN POLICY 36.386,10 16.823,73 46,24 % 58,75 34,91 59,42 % 36.444,85 16.858,64 46,26 %

14 TAXATION AND CUSTOMS UNION 159,27 68,72 43,15 % 9,27 5,01 54,08 % 168,54 73,73 43,75 %

15 EDUCATION AND CULTURE 3.030,75 1.717,14 56,66 % 538,18 194,69 36,18 % 3.568,93 1.911,83 53,57 %

16 COMMUNICATION 196,76 91,49 46,50 % 20,98 12,57 59,91 % 217,74 104,05 47,79 %

17 HEALTH AND FOOD SAFETY 571,33 183,64 32,14 % 27,21 19,56 71,88 % 598,54 203,20 33,95 %

18 MIGRATION AND HOME AFFAIRS 2.323,44 1.078,52 46,42 % 57,88 15,30 26,43 % 2.381,33 1.093,82 45,93 %

19 FOREIGN POLICY INSTRUMENTS 677,34 247,89 36,60 % 32,50 7,15 21,99 % 709,84 255,03 35,93 %

20 TRADE 105,57 53,69 50,86 % 4,95 3,32 67,00 % 110,52 57,01 51,58 %

21 INTERNATIONAL COOPERATION AND DEVELOPMENT 3.345,88 1.560,66 46,64 % 196,52 101,81 51,80 % 3.542,40 1.662,47 46,93 %

22 NEIGHBOURHOOD AND ENLARGEMENTNEGOTIATIONS 3.565,52 1.240,04 34,78 % 62,34 17,37 27,86 % 3.627,86 1.257,41 34,66 %

23 HUMANITARIAN AID AND CIVIL PROTECTION 1.560,49 891,98 57,16 % 103,44 67,29 65,05 % 1.663,93 959,27 57,65 %

24 FIGHT AGAINST FRAUD 85,66 35,81 41,81 % 7,45 4,40 59,07 % 93,11 40,21 43,19 %

25 COMMISSION'S POLICY COORDINATION AND LEGALADVICE 205,75 91,42 44,43 % 24,52 13,71 55,90 % 230,27 105,12 45,65 %

26 COMMISSION'S ADMINISTRATION 1.016,20 505,72 49,77 % 267,01 133,19 49,88 % 1.283,20 638,91 49,79 %

27 BUDGET 72,18 23,24 32,19 % 14,62 7,71 52,76 % 86,81 30,95 35,66 %


0 %

10 %

20 %

30 %

40 %

50 %

60 %

70 %

80 %

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 40

% PAI 2016Outturn on Payment appropriations

Financial year 2016 Outturn of budget appropriations on 30.06.2016 - by policy areaPayment appropriations

Mio EUR


HeadingInitial



28 AUDIT 18,77 8,47 45,13 % 1,69 0,75 44,23 % 20,47 9,22 45,05 %

29 STATISTICS 127,51 64,01 50,20 % 20,64 7,73 37,45 % 148,14 71,74 48,43 %

30 PENSIONS AND RELATED EXPENDITURE 1.647,36 825,53 50,11 % 0,16 0,00 0,00 % 1.647,51 825,53 50,11 %

31 LANGUAGE SERVICES 398,82 175,89 44,10 % 64,13 40,39 62,98 % 462,96 216,29 46,72 %

32 ENERGY 1.523,59 637,48 41,84 % 135,13 65,32 48,34 % 1.658,72 702,79 42,37 %

33 JUSTICE AND CONSUMERS 239,16 104,44 43,67 % 10,58 6,02 56,86 % 249,74 110,46 44,23 %

34 CLIMATE ACTION 81,94 18,56 22,65 % 4,63 2,51 54,20 % 86,58 21,07 24,34 %

40 RESERVES 309,00 0,00 0,00 % 0,00 0,00 0,00 % 309,00 0,00 0,00 %

140.114,18 68.013,98 48,54 % 7.556,56 2.323,89 30,75 % 147.663,27 70.337,86 47,63 %


Financial Year 2016: Commitments to be settled by financial perspective on 30.06.2016in Mio EUR

HeadingCommitmentsinitiated before

2014% 2014 % 2015 % Total

Decommittments/Exch

ange rateajustments

Paymentsmade

Autom.cancel. on31.12 (non

dissoc.credits)

Remainder% of

Com'ssettled

Commitments initiated

in 2016remaining

to besettled

TotalCommitment

s to besettled

1 2=1/7 3 4=3/7 5 6=5/7 7=1+3+5 8 9 10 11=7+8-9-10 12=(11-7)/7 13 14=11+13

1 Smart and inclusive growth 53.580,40 33,32 % 29.141,98 18,12 % 78.104,38 48,56 % 160.826,76 -592,37 26.977,79 51,14 133.205,46 -17,17 % 60.885,04 194.090,50

2 Sustainable growth: natural resources 7.938,27 28,16 % 2.139,83 7,59 % 18.112,53 64,25 % 28.190,62 -14,98 6.247,42 11,38 21.916,84 -22,25 % 19.970,87 41.887,71

3 Security and citizenship 1.115,43 35,56 % 350,63 11,18 % 1.670,46 53,26 % 3.136,53 -129,18 661,43 4,91 2.341,02 -25,36 % 2.649,66 4.990,68

4 Global Europe 11.840,37 47,99 % 5.333,25 21,62 % 7.499,34 30,39 % 24.672,95 -235,17 3.553,99 18,10 20.865,70 -15,43 % 3.010,05 23.875,75

5 Administration 5,18 1,75 % 10,52 3,56 % 279,72 94,69 % 295,43 -2,32 210,51 77,66 4,93 -98,33 % 2.496,60 2.501,54

6 Compensations 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

8 Negative reserve and deficit carried over fromthe previous financial year 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

9 Special Instruments 0,00 0,34 % 0,11 20,15 % 0,44 79,51 % 0,56 0,00 0,11 0,44 0,00 -100,00 % 0,09 0,09

Total 74.479,65 34,30 % 36.976,32 17,03 % 105.666,88 48,67 % 217.122,84 -974,02 37.651,24 163,64 178.333,95 -17,86 % 89.012,33 267.346,27

0,0020,0040,0060,0080,00

100,00120,00140,00160,00180,00200,00

1 2 3 4 5 6 8 9

v RAL Ex/ Com curr.yearv Solde Ral/ Com prev. years

Breakdown of commitments to be settled

0,00 %

20,00 %

40,00 %

60,00 %

80,00 %

100,00 %

1 2 3 4 5 6 8 9

v % liquidé/settledv Solde Ral/ Com prev. years

Liquidation rate

Report printed: 15/07/2016Data extracted :01/07/2016

BUDG C6

Financial Year 2016: Commitments to be settled (Weight of the past) by policy area on 30.06.2016in Mio EUR


2014% 2014 % 2015 % Total

Decommittments/Exch

ange rateajustments

Paymentsmade


dissoc.credits)

Remainder% of

Com'ssettled

Commitments initiated in

2016remaining to

be settled

TotalCommitment

s to besettled

1 2=1/7 3 4=3/7 5 6=5/7 7=1+3+5 8 9 10 11=7+8-9-10 12=(11-7)/7 13 14=11+13

01 ECONOMIC AND FINANCIAL AFFAIRS 497,02 26,39 % 16,99 0,90 % 1.369,56 72,71 % 1.883,56 -7,24 607,46 2,25 1.266,62 -32,75 % 2.118,08 3.384,69

02 INTERNAL MARKET, INDUSTRY,ENTREPRENEURSHIP AND SMES 392,04 17,99 % 246,16 11,30 % 1.541,20 70,72 % 2.179,40 -16,66 574,50 6,80 1.581,44 -27,44 % 1.528,67 3.110,12

03 COMPETITION 0,00 0,00 % 0,53 6,01 % 8,28 93,99 % 8,81 -0,00 5,21 3,61 0,00 -100,00 % 50,46 50,46

04 EMPLOYMENT, SOCIAL AFFAIRS ANDINCLUSION 9.071,03 27,26 % 7.214,06 21,68 % 16.989,52 51,06 % 33.274,61 -115,65 4.886,66 8,07 28.264,23 -15,06 % 12.641,79 40.906,03

05 AGRICULTURE AND RURAL DEVELOPMENT 7.115,27 27,99 % 1.856,96 7,30 % 16.451,65 64,71 % 25.423,88 -2,06 6.112,03 10,85 19.298,93 -24,09 % 18.677,97 37.976,90

06 MOBILITY AND TRANSPORT 2.001,47 34,02 % 1.612,39 27,41 % 2.269,06 38,57 % 5.882,92 -75,05 330,69 2,00 5.475,18 -6,93 % 3.885,34 9.360,52

07 ENVIRONMENT 598,53 53,52 % 201,00 17,97 % 318,79 28,51 % 1.118,32 -0,30 92,12 1,09 1.024,81 -8,36 % 360,50 1.385,31

08 RESEARCH AND INNOVATION 4.720,47 36,84 % 3.342,54 26,09 % 4.749,90 37,07 % 12.812,91 -38,94 1.998,56 10,70 10.764,71 -15,99 % 2.478,02 13.242,72

09 COMMUNICATIONS NETWORKS, CONTENTAND TECHNOLOGY 1.000,14 29,72 % 1.018,97 30,28 % 1.345,59 39,99 % 3.364,69 -8,86 758,14 4,43 2.593,25 -22,93 % 584,23 3.177,49

10 DIRECT RESEARCH 32,72 18,81 % 24,76 14,23 % 116,49 66,96 % 173,98 -11,33 67,30 14,53 80,82 -53,55 % 175,45 256,26

11 MARITIME AFFAIRS AND FISHERIES 632,86 28,75 % 49,13 2,23 % 1.519,37 69,02 % 2.201,36 -9,77 302,47 0,98 1.888,14 -14,23 % 985,32 2.873,46

12 FINANCIAL STABILITY, FINANCIAL SERVICESAND CAPITAL MARKETS UNION 0,03 0,27 % 1,23 9,97 % 11,10 89,76 % 12,37 -0,86 4,91 1,11 5,49 -55,64 % 35,54 41,03

13 REGIONAL AND URBAN POLICY 32.188,45 34,69 % 13.635,45 14,70 % 46.963,80 50,61 % 92.787,70 -57,39 16.539,95 4,85 76.185,51 -17,89 % 35.554,52 111.740,03

14 TAXATION AND CUSTOMS UNION 7,76 6,21 % 31,16 24,95 % 85,95 68,83 % 124,88 -3,60 38,71 1,96 80,61 -35,45 % 79,55 160,16

15 EDUCATION AND CULTURE 894,98 31,95 % 575,64 20,55 % 1.330,68 47,50 % 2.801,31 -12,72 795,28 3,95 1.989,36 -28,98 % 1.270,32 3.259,68

16 COMMUNICATION 0,85 1,50 % 3,69 6,54 % 51,87 91,96 % 56,41 -1,46 33,70 3,07 18,18 -67,78 % 95,98 114,16

17 HEALTH AND FOOD SAFETY 91,32 18,16 % 101,97 20,28 % 309,56 61,56 % 502,85 -20,38 66,11 3,71 412,65 -17,94 % 365,33 777,98

18 MIGRATION AND HOME AFFAIRS 1.161,95 44,76 % 186,84 7,20 % 1.246,93 48,04 % 2.595,71 -102,19 561,68 3,05 1.928,80 -25,69 % 2.133,77 4.062,56

19 FOREIGN POLICY INSTRUMENTS 215,46 23,80 % 241,84 26,72 % 447,89 49,48 % 905,19 -19,93 195,67 1,73 687,85 -24,01 % 230,49 918,34

20 TRADE 2,57 12,70 % 3,37 16,60 % 14,33 70,70 % 20,27 -0,49 5,96 0,48 13,35 -34,16 % 39,11 52,45

21 INTERNATIONAL COOPERATION ANDDEVELOPMENT 4.624,99 48,32 % 2.170,80 22,68 % 2.776,59 29,01 % 9.572,38 -108,40 1.420,01 9,57 8.034,40 -16,07 % 1.095,72 9.130,12

22 NEIGHBOURHOOD AND ENLARGEMENTNEGOTIATIONS 5.303,95 45,70 % 2.743,34 23,64 % 3.558,98 30,66 % 11.606,28 -87,08 991,95 6,28 10.520,96 -9,35 % 718,15 11.239,11

23 HUMANITARIAN AID AND CIVIL PROTECTION 126,35 15,29 % 141,76 17,15 % 558,51 67,57 % 826,62 -3,66 344,34 2,67 475,95 -42,42 % 1.083,26 1.559,21

24 FIGHT AGAINST FRAUD 2,46 8,22 % 5,14 17,16 % 22,36 74,62 % 29,97 -0,38 14,01 1,36 14,22 -52,54 % 45,71 59,94

25 COMMISSION'S POLICY COORDINATION ANDLEGAL ADVICE 1,28 8,57 % 0,48 3,24 % 13,17 88,18 % 14,93 -0,20 9,38 5,35 0,00 -100,00 % 100,38 100,38

26 COMMISSION'S ADMINISTRATION 7,81 4,22 % 7,31 3,95 % 169,87 91,82 % 184,99 -1,35 123,92 37,23 22,50 -87,84 % 435,31 457,81

Report printed: 15/07/2016Data extracted :01/07/2016BUDG C6

Financial Year 2016: Commitments to be settled (Weight of the past) by policy area on 30.06.2016in Mio EUR


2014% 2014 % 2015 % Total

Decommittments/Exch

ange rateajustments

Paymentsmade


dissoc.credits)

Remainder% of

Com'ssettled

Commitments initiated in

2016remaining to

be settled

TotalCommitment

s to besettled

1 2=1/7 3 4=3/7 5 6=5/7 7=1+3+5 8 9 10 11=7+8-9-10 12=(11-7)/7 13 14=11+13

27 BUDGET 0,00 0,00 % 0,12 1,65 % 7,18 98,35 % 7,30 -0,03 6,10 1,17 0,00 -100,00 % 32,93 32,93

28 AUDIT 0,00 0,21 % 0,06 7,65 % 0,69 92,14 % 0,75 -0,00 0,32 0,43 0,00 -100,00 % 9,21 9,21

29 STATISTICS 19,00 16,55 % 35,40 30,83 % 60,40 52,61 % 114,80 -4,52 32,27 1,56 76,45 -33,41 % 55,99 132,44

30 PENSIONS AND RELATED EXPENDITURE 0,00 0,01 -0,01 0,00 0,00 0,00 0,00 0,00 821,83 821,83

31 LANGUAGE SERVICES 0,01 0,04 % 0,13 0,76 % 16,95 99,20 % 17,08 -0,03 14,23 2,83 0,00 -100,00 % 208,25 208,25

32 ENERGY 3.725,56 59,85 % 1.379,66 22,16 % 1.119,50 17,98 % 6.224,72 -262,73 652,99 2,44 5.306,56 -14,75 % 829,47 6.136,03

33 JUSTICE AND CONSUMERS 38,93 17,38 % 67,04 29,93 % 118,02 52,69 % 224,00 -0,51 54,59 1,79 167,11 -25,40 % 177,07 344,18

34 CLIMATE ACTION 4,37 2,61 % 60,38 35,96 % 103,14 61,43 % 167,90 -0,24 10,03 1,74 155,89 -7,15 % 108,59 264,48

40 RESERVES 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00

Total 74.479,65 34,30 % 36.976,32 17,03 % 105.666,88 48,67 % 217.122,84 -974,02 37.651,24 163,64 178.333,95 -17,86 % 89.012,33 267.346,27


0,0020,0040,0060,0080,00

100,00120,00

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 40

v RAL Ex/ Com curr.yearv Solde Ral/ Com prev. years

Breakdown of commitments to be settled

0,00 %

20,00 %

40,00 %

60,00 %

80,00 %

100,00 %

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 40

v % liquidé/settledv Solde Ral/ Com prev. years

Liquidation rate


Electronically signed on 15/09/2016 09:38 (UTC+02) in accordance with article 4.2 (Validity of electronic documents) of Commission Decision 2004/563

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