annex 3 financial reports - dg trade - financial year 2016 table 1 … · 2017. 6. 15. · 100,00 %...
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Table 10 : Waivers of Recovery Orders
Table 11 : Negotiated Procedures (excluding Building Contracts)
Table 12 : Summary of Procedures (excluding Building Contracts)
Table 13 : Building Contracts
Table 14 : Contracts declared Secret
Table 5 : Statement of Financial Performance
Table 5 Bis: Off Balance Sheet
Table 6 : Average Payment Times
Table 7 : Income
Table 8 : Recovery of undue Payments
Table 9 : Ageing Balance of Recovery Orders
AAR 2016 Version 1
Annex 3 Financial Reports - DG TRADE - Financial Year 2016
Table 1 : Commitments
Table 2 : Payments
Table 3 : Commitments to be settled
Table 4 : Balance Sheet
Ref. Ares(2017)1728398 - 31/03/2017
AAR 2016 Version 1
Additional comments
Commitment
appropriations
authorised
Commitments
made%
1 2 3=2/1
20 20 01Administrative expenditure of the 'Trade' policy
area4,66827898 4,66827898 100,00 %
20 02 Trade policy 16,75178431 16,75178431 100,00 %
21,42006329 21,42006329 100,00%
21,42006329 21,42006329 100,00 %
TABLE 1: OUTTURN ON COMMITMENT APPROPRIATIONS IN 2016 (in Mio €)
Title 20 Trade
Total Title 20
Total DG TRADE
* Commitment appropriations authorised include, in addition to the budget voted by the
legislative authority, appropriations carried over from the previous exercise, budget
amendments as well as miscellaneous commitment appropriations for the period (e.g. internal
0, %
20, %
40, %
60, %
80, %
100, %
120, %
% Outturn on commitment appropriations
Payment
appropriations
authorised *
Payments made %
1 2 3=2/1
20 20 01 Administrative expenditure of the 'Trade' policy area 5,25417762 4,22948918 80,50 %
20 02 Trade policy 15,00710031 15,00664228 100,00 %
20,26127793 19,23613146 94,94%
20,26127793 19,23613146 94,94 %
* Payment appropriations authorised include, in addition to the budget voted by the legislative authority, appropriations
carried over from the previous exercise, budget amendments as well as miscellaneous payment appropriations for the
period (e.g. internal and external assigned revenue).
TABLE 2: OUTTURN ON PAYMENT APPROPRIATIONS IN 2016 (in Mio €)
Chapter
Title 20 Trade
Total Title 20
Total DG TRADE
0, %
20, %
40, %
60, %
80, %
100, %
120, %
="% Outturn on payment appropriations"
Commitments to
be settled from
Total of commitments to
be settled at end
Total of
commitments to be
settled at end
Commitments
2016Payments 2016 RAL 2016 % to be settled financial years
previous to 2016
of financial year
2016(incl corrections)
of financial year
2015 (incl.
corrections)
1 2 3=1-2 4=1-2/1 5 6=3+5 7
20 20 01 4,66827898 3,66 1,00510618 21,53 % 0,00 1,01 0,59
20 02 16,75178431 4,24 12,51543114 74,71 % 5,99 18,50 17,37
21,42006329 7,90 13,52053732 63,12% 5,98636087 19,50689819 17,9600408
21,42006329 7,90 13,52053732 63,12 % 5,98636087 19,50689819 17,9600408
Trade policy
Total Title 20
Total DG TRADE
TABLE 3 : BREAKDOWN OF COMMITMENTS TO BE SETTLED AT 31/12/2016 (in Mio €)
2016 Commitments to be settled
Chapter
Title 20 : Trade
Administrative expenditure of the 'Trade' policy
area
0,00
2,00
4,00
6,00
8,00
10,00
12,00
14,00
16,00
18,00
20,00
="Breakdown of Commitments remaining to be settled (in Mio EUR)"
2016 2015
0 567335,97
ASSETS 0,00 567.335,97
6461083,74 671252,03
6.461.083,74 562.388,78
0,00 108.863,25
ASSETS 6461083,74 1238588
4,65661E-10 -3414068,33
LIABILITIES 0,00 -482.113,99
0,00 -2.931.954,34
LIABILITIES 4,65661E-10 -3414068,33
6461083,74 -2.175.480,33
38026556,69 25112665,99
-44487640,43 -22937185,66
0,00 0,00
Non-allocated central (surplus)/deficit*
TOTAL
TABLE 4 : BALANCE SHEET TRADE
It should be noted that the balance sheet and statement of financial performance presented in
Annex 3 to this Annual Activity Report, represent only the assets, liabilities, expenses and
revenues that are under the control of this Directorate General. Significant amounts such as own
resource revenues and cash held in Commission bank accounts are not included in this
Directorate General's accounts since they are managed centrally by DG Budget, on whose
balance sheet and statement of financial performance they appear. Furthermore, since the
accumulated result of the Commission is not split amongst the various Directorates General, it
can be seen that the balance sheet presented here is not in equilibrium.
Additionally, the figures included in tables 4 and 5 are provisional since they are, at this date, still
subject to audit by the Court of Auditors. It is thus possible that amounts included in these tables
may have to be adjusted following this audit.
NET ASSETS (ASSETS less LIABILITIES)
P.III.2. Accumulated Surplus / Deficit
P.II.5. Current Accrued Charges &Defrd Income
LIABILITIES
ASSETS
P.II. CURRENT LIABILITIES
P.II. CURRENT LIABILITIESP.II.4. Current Payables
A.II. CURRENT ASSETS
A.II. CURRENT ASSETSA.II.2. Current Pre-Financing
A.II.3. Curr Exch Receiv &Non-Ex Recoverables
BALANCE SHEET
A.I. NON CURRENT ASSETS
A.I. NON CURRENT ASSETSA.I.5. Non-Current Pre-Financing
STATEMENT OF FINANCIAL PERFORMANCE 2016 2015
II.1 REVENUES 163464,8 38433,07
II.1.1. NON-EXCHANGE REVENUES -34281,6
STATEMENT OF FINANCIAL PERFORMANCEII.1 REVENUESII.1.1. NON-EXCHANGE REVENUESII.1.1.5. RECOVERY OF EXPENSES -34.281,60
II.1.2. EXCHANGE REVENUES 163464,8 72714,67
II.1.2. EXCHANGE REVENUESII.1.2.1. FINANCIAL INCOME -182,00 -1.403,69
II.1.2.2. OTHER EXCHANGE REVENUE 163.646,80 74.118,36
II.2. EXPENSES 6274003,73 12875457,63
II.2. EXPENSES 6274003,73 12875457,63
II.2. EXPENSESII.2. EXPENSESII.2.10.OTHER EXPENSES 2.479.563,85 3.529.590,28
II.2.2. EXP IMPLEM BY COMMISS&EX.AGENC. (DM) 7.444.554,59 6.095.633,29
II.2.4. EXP IMPL BY 3RD CNTR & INT ORG (IM) -3.650.114,71 3.536.640,93
II.2.6. STAFF AND PENSION COSTS -288.347,40
II.2.8. FINANCE COSTS 1.940,53
STATEMENT OF FINANCIAL PERFORMANCE 6.437.468,53 12.913.890,70
TABLE 5 : STATEMENT OF FINANCIAL PERFORMANCE TRADE
Explanatory Notes (facultative): The accounting situation presented in the Balance Sheet and Statement of
Financial Performance does not include the accruals and deferrals calculated centrally by the services of the
Accounting Officer
It should be noted that the balance sheet and statement of financial performance presented in Annex 3 to this Annual Activity Report,
represent only the assets, liabilities, expenses and revenues that are under the control of this Directorate General. Significant amounts
such as own resource revenues and cash held in Commission bank accounts are not included in this Directorate General's accounts
since they are managed centrally by DG Budget, on whose balance sheet and statement of financial performance they appear.
Furthermore, since the accumulated result of the Commission is not split amongst the various Directorates General, it can be seen that
the balance sheet presented here is not in equilibrium.
Additionally, the figures included in tables 4 and 5 are provisional since they are, at this date, still subject to audit by the Court of
Auditors. It is thus possible that amounts included in these tables may have to be adjusted following this audit.
OFF BALANCE 2016 2015
OB.2. Contingent Liabilities 0 -235198399,3
OFF BALANCEOB.2. Contingent LiabilitiesOB.2.7. CL Amounts relating to legal cases OB.2.7. CL Amounts relating to legal cases 0,00 -235.198.399,28
OB.3. Other Significant Disclosures -13394468,32 -13394468,32
OB.3. Other Significant DisclosuresOB.3.2. Comm against app. not yet consumed OB.3.2. Comm against app. not yet consumed -13.394.468,32 -13.394.468,32
OB.4. Balancing Accounts 13394468,32 248592867,6
OB.4. Balancing AccountsOB.4. Balancing Accounts OB.4. Balancing Accounts 13.394.468,32 248.592.867,60
OFF BALANCE 0,00 0,00
TABLE 5bis : OFF BALANCE SHEET TRADE
Explanatory Notes (facultative):
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It should be noted that the balance sheet and statement of financial performance presented in Annex 3 to this Annual Activity Report,
represent only the assets, liabilities, expenses and revenues that are under the control of this Directorate General. Significant amounts
such as own resource revenues and cash held in Commission bank accounts are not included in this Directorate General's accounts since
they are managed centrally by DG Budget, on whose balance sheet and statement of financial performance they appear. Furthermore,
since the accumulated result of the Commission is not split amongst the various Directorates General, it can be seen that the balance
sheet presented here is not in equilibrium.
Additionally, the figures included in tables 4 and 5 are provisional since they are, at this date, still subject to audit by the Court of Auditors. It
is thus possible that amounts included in these tables may have to be adjusted following this audit.
Percentage
Average
Payment
Times (Days)
Nbr of Late
Payments
Percentag
e
93,18 % 15,23506744 38 6,82 %
100,00 % 21,28571429
1 100,00 %
100,00 % 19,36666667
100,00 % 20,83333333
93,82 % 39 6,18 %
15,78209459
18,95101351
Percentage
Average
Payment
Times (Days)
Nbr of Late
Payments
Percentag
e
91,67 % 9,909090909 1 8,33 %
85,71 % 15,66666667 2 14,29 %
88,46 % 3 11,54 %
12,91304348
30,08695652
% of Total
Number
Total Number
of Payments
Amount of
Suspended
Payments
% of Total
Amount
8,08 % 631 2.519.562,52 16,71 %1 44 51 15.081.860,58
DG GL Account Description Amount (Eur)
Suspensions
Average Report
Approval
Suspension
Days
Average
Payment
Suspension
Days
Number of
Suspended
Payments
Total Paid
Amount
Average Net
Payment Time16,15384615 41
Average Gross
Payment Time31,46153846 42
Total Number of
Payments26 23
20 12 11 24
30 14 12 49,5
Target Times
Target Payment
Time (Days)
Total Number of
Payments
Nbr of
Payments
within Target
Time
Average
Payment Times
(Days)
Average Net
Payment Time17,61648177 45,46153846
Average Gross
Payment Time21,17432647 54,92307692
Total Number of
Payments631 592
60 60 60
90 6 6
45 7 7
50 1 67
Maximum
Payment Time
(Days)
Total Number of
Payments
Nbr of
Payments
within Time
Limit
Average
Payment Times
(Days)
30 557 519 44,89473684
TABLE 6: AVERAGE PAYMENT TIMES FOR 2016 - DG TRADE
Legal Times
Outstanding
Chapter Current year RO Carried over RO Total Current Year RO Carried over RO Total balance
1 2 3=1+2 4 5 6=4+5 7=3-6
52REVENUE FROM INVESTMENTS OR LOANS GRANTED,
BANK AND OTHER INTEREST182 0 182 182 0 182 0
57
OTHER CONTRIBUTIONS AND REFUNDS IN
CONNECTION WITH THE ADMINISTRATIVE
OPERATION OF THE INSTITUTION
3689,53 0 3689,53 3689,53 0 3689,53 0
66 OTHER CONTRIBUTIONS AND REFUNDS 3967,14 0 3967,14 3967,14 0 3967,14 0
7838,67 0 7838,67 7838,67 0 7838,67 0
TABLE 7 : SITUATION ON REVENUE AND INCOME IN 2016
Revenue and income recognized Revenue and income cashed from
Total DG TRADE
INCOME BUDGET
RECOVERY ORDERS
ISSUED IN 2016
Year of Origin
(commitment)Nbr RO Amount Nbr RO Amount Nbr RO Amount
2014
2015 1 3689,53 1 3689,53 100,00% 100,00%
Sub-Total 1 3689,53 1 3689,53 50,00% 48,19%
EXPENSES BUDGET
Nbr Amount Nbr Amount Nbr Nbr Nbr Amount Nbr Amount
INCOME LINES IN
INVOICES
NON ELIGIBLE IN COST
CLAIMS1 41718 1 1 41.718,00 100,00% 100,00%
CREDIT NOTES 20 42534,79 6 101908,78 26 46 1.045.762,67 56,52% 13,81%
Sub-Total 20 42534,79 7 143626,78 27 47 1087480,67 57,45% 17,12%
GRAND TOTAL 21 46224,32 7 143626,78 28 49 1095137,34 57,14% 17,00%189851,1
TABLE 8 : RECOVERY OF PAYMENTS
(Number of Recovery Contexts and corresponding Transaction Amount)
144443,57
186161,57
Amount Amount
41718
Error Irregularity OLAF Notified Total undue payments recovered
Total transactions in
recovery context(incl. non-
qualified)
% Qualified/Total RC
1 3967,14
1 3689,53
2 7656,67
ErrorTotal undue payments
recovered
Total transactions in recovery
context(incl. non-qualified)% Qualified/Total RC
Nbr RO Amount
Number at
01/01/2016
Number at
31/12/2016Evolution
Open Amount (Eur)
at 01/01/2016
Open Amount (Eur)
at 31/12/2016Evolution
TABLE 9: AGEING BALANCE OF RECOVERY ORDERS AT 31/12/2016 FOR TRADE
Waiver Central
Key
Linked RO
Central KeyComments
Justifications:
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and "enter" to validate your typing.
Number of RO waivers
Total DG
TABLE 10 : RECOVERY ORDER WAIVERS IN 2016 >= EUR 100.000
RO Accepted
Amount (Eur)LE Account Group
Commission
Decision
Negotiated Procedure Legal
baseNumber of Procedures Amount (€)
Art. 134.1(b) 1 120.000,00
Total 1, 120.000,00
TABLE 11 : CENSUS OF NEGOTIATED PROCEDURES - DG TRADE - 2016
Procurement > EUR 60,000
Procedure Type Count Amount (€)
Internal
Procedu
res > €
Exceptional Negotiated Procedure without publication of a contract notice
(Art. 134 RAP)1 120.000,00
Open Procedure (Art. 104(1) (a) FR) 2 1.390.000,00
TOTAL 3 1.510.000,00
Additional comments
Internal Procedures > € 60,000
TABLE 12 : SUMMARY OF PROCEDURES OF DG TRADE EXCLUDING BUILDING CONTRACTS
Total number of contracts :
Total amount :
Legal baseContract
Number
TABLE 13 : BUILDING CONTRACTS
No data to be reported
Contractor Name Description Amount (€)
Total Number of Contracts : 1
Total amount : 50.000,00
Legal baseContract
NumberContractor Name
Type of
contractDescription Amount (€)
Art. 134.1(i) 0849884
ASSOCIATION GIDE
LOYRETTE NOUEL
SC* ASSOCIATION A
RESPONSABILITE
PROFES SIONNELLE
INDIVIDUELLE GIDE
LOYRETT E NOUEL
AARPI
Services
INFORMATION CONCERNING CERTAIN
COMPANIES IN A SPECIFIC INDUSTRY
SECTOR
50.000,00
TABLE 14 : CONTRACTS DECLARED SECRET
ANNEX 5 Evaluations and studies finalised or cancelled in 2016
I. Evaluations finalised or cancelled in 2016
a. Evaluations finalised in 2016
MP2015 - 1
Ex post evaluation of
the EU's FTA with
Mexico
O The EU's existing FTA
with Mexico, which
entered into force in
2000.
R SG, AGRI,
ECFIN,
EMPL,
ENTR, ENV,
MARE,
MARKT,
SANCO,
TAXUD,
EEAS
296.500,25 SEC(2007)213 §2.1; Evaluation Standards B2, B3,
B4: EU international agreement. Costs cover a
combined study in 2 modules, one looking at ex
post analysis of impact of existing FTA, the other
analyzing expected impact of a possible new FTA
with Mexico (with a view to supplying evidence
for an IA).
SWD(2015) 290 final of 16 December 2015
MP2015 - 2
Evaluation of Council
Reg. (EC) 953/2003 to
avoid trade diversion
into the EU of certain
key medicine
CWP/REFIT Council Reg. (EC)
953/2003
R SG, MARKT,
DEVCO,
ENTR,
TAXUD,
SANCO,
EEAS
149.940,00 SEC(2007)213 §2.1; Evaluation Standards B2, B3,
B4
SWD(2016) 125 final of 7 April 2016
b. Evaluations cancelled in 2016
MP2016 - 3
Evaluation of
Regulation 1219/2012
(transitional
arrangements for
BITs) and other
elements of the EU's
investment policy
L Regulation 1219/2012 as
part of the
evolution/elaboration of
the EU's investment
policy
R The Regulation was originally proposed by COM
to address the legal situation that arose after
entry into force of the Lisbon Treaty, which had
shifted the competence on FDI from Member
States to the EU. It seeks to maintain the status
quo as regards MS investment agreements by
providing legal certainty on the status and
validity of those agreements under EU law. It
authorizes the continuation in force of those
agreements until they are replaced by the EU's
own agreements; and it establishes as well the
conditions and a procedural framework for the
negotiation and conclusion by MSs of such
agreements in the future in derogation of the
EU’s exclusive competence. Given the nature of
Regulation 1219/212 and its specific objectives,
as well as the fact that there is no legal
obligation to conduct a fully-fledged evaluation,
the intention to carry out such an evaluation
was reconsidered and found not to be
appropriate.II. Other studies finalised or cancelled in 2016
a. Other studies finalised in 2016
MP2016 - 12
Trade SIA in support
of negotiations for a
proposed TTIP with
USA
O O 199.650,00 DG Trade's policy of undertaking Trade SIA in
parallel with all its major trade negotiations : EU
international agreement
Not finalised yet
MP2016 - 13
Trade SIA of the
proposed FTA
between the EU and
Japan
O O 195.900,00 DG Trade's policy of undertaking Trade SIA in
parallel with all its major trade negotiations : EU
international agreement
http://trade.ec.europa.eu/doclib/docs/2016/may/tra
doc_154522.pdf
Reference5Comments4No of MP Title
Associated
DGs Costs (EUR)Scope 2Reason 1 Type3
Ref. Ares(2017)1728398 - 31/03/2017
ANNEX 5 Evaluations and studies finalised or cancelled in 2016
MP2016 - 14
Data collection for an
assessment of the
export control system
(Reg. 423/2009
covering strategic
export controls for
dual use goods).
CWP/REFIT Analyzes the potential
impact(s) of possible
changes in EU legislation
covering dual use goods
R 235.000,00 Study in support of an impact assessment Impact assessment: SWD(2016) 315 final of 28
September 2016
MP2016 - 15
Trade SIA in support
of negotiations on a
Green Goods
initiative
O O 249.900,00 DG Trade's policy of undertaking Trade SIA in
parallel with all its major trade negotiations : EU
international agreement
http://www.egatradesia.com/sites/all/docs/Final_Re
port/EGA_Trade_SIA_Final_Report.pdf
MP2016 - 16
Trade SIAs in support
of negotiations on an
investment
agreement with
Myanmar
O O 197.625,00 DG Trade's policy of undertaking Trade SIA in
parallel with all its major trade negotiations : EU
international agreement
EU Bookshop: Final Report:
http://bookshop.europa.eu/is-
bin/INTERSHOP.enfinity/WFS/EU-Bookshop-
Site/en_GB/-/EUR/ViewPublication-
Start?PublicationKey=NG0116767 (catalogue
number: NG-01-16-767-EN-N);
Executive Summary: http://bookshop.europa.eu/is-
bin/INTERSHOP.enfinity/WFS/EU-Bookshop-
Site/en_GB/-/EUR/ViewPublication-
Start?PublicationKey=NG0116768 (catalogue
numbers: NG-01-16-768-EN-N (English); NG-01-16-
768-FR-N (French), NG-01-16-768-MY-N (Burmese))
MP2016 - 18
Study in support of
possible
modernization of the
EU Turkey customs
union
O O 299.328,00 Study in support of an impact assessment; EU
international agreement
Title slightly changed as the study is not limited to
economic analysis
SWD(2016) 475 final of 21 December 2016
19
Economic analysis of
potential impact of
changing the
methodology for
calculating normal
value in trade
defence
investigations against
China
O Analyzes the potential
impact(s) of amending
the trade defence
legislation on EU
employment
O 125.820,00 Study in support of an impact assessment
(http://trade.ec.europa.eu/doclib/docs/2016/no
vember/tradoc_155080.pdf)
SWD(2016) 370 final of 9 November 2016
b. Other studies cancelled in 2016
1 Reason why the evaluation/other study was carried out, please align with Annex 3 of the MP 2016. The individual symbols used have the following meaning: L - legal act, LMFF - legal base of MFF instrument, FR - financial regulation, REFIT, REFIT/L, CWP - 'evaluate first', O - other (please specify in Comments)2
specify what programme/regulatory measure/initiative/policy area etc. has been covered
4Allows to provide any comments related to the item (in particular changes compared to the planning). When relevant, the reasons for cancelling evaluations/ other studies also needs to be explained in this column.
5For evaluations the references should be 1) number of its Evaluation Staff Working Document and number of the SWD's executive summary; 2) link to the supportive study of the SWD in EU bookshop. For other studies the references should be the link to EU bookshop or other reference where the ‘other study’ is published via different point.
3FC – fitness check, E – expenditure programme/measure, R – regulatory measure (not recognised as a FC), C – communication activity, I – internal Commission activity, O – other – please specify in the Comments