Annex 3 Financial Reports - DG TRADE - Financial Year 2016 Table 1 … · 2017. 6. 15. · 100,00 %...

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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document in pdf), use \\\"ctrl+enter\\\" to go to the next line and \\\"enter\\\" to validate your typing.

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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disappear when saving the document in pdf), use "ctrl+enter" to go to the next line

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




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




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




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


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

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