본문 바로가기 주메뉴 바로가기
국회도서관 홈으로 정보검색 소장정보 검색

결과 내 검색

동의어 포함

목차보기

Title page 1

Contents 4

FINANCIAL HIGHLIGHTS OF THE YEAR 5

1. KEY FIGURES AND HIGHLIGHTS OF THE YEAR 7

2. SUMMARY OF BUDGET IMPLEMENTATION 11

2.1. Revenue 11

2.2. Expenditure 12

3. NGEU IMPLEMENTATION 16

3.1. Overview 16

3.2. Disbursements of non-repayable support to Member States under the RRF (including REPowerEU) 16

3.3. Disbursements of loans under the RRF (including REPowerEU) 17

3.4. Disbursements of non-repayable support to programmes under the EU budget 17

4. FINANCIAL STATEMENTS ANALYSIS 18

4.1. Revenue 18

4.2. Expenses 19

4.3. Assets 19

4.4. Liabilities 21

4.5. Net assets 22

4.6. UK withdrawal from the EU 22

5. BUDGETARY CONTINGENT LIABILITIES 24

5.1. Borrowing and lending activities 24

5.2. Budgetary guarantees 30

5.3. Common Provisioning Fund 31

6. EU POLITICAL AND FINANCIAL FRAMEWORK, GOVERNANCE AND ACCOUNTABILITY 33

6.1. Political and financial framework 33

6.2. Governance and accountability 34

NOTE ACCOMPANYING THE CONSOLIDATED ACCOUNTS 37

CONSOLIDATED FINANCIAL STATEMENTS AND EXPLANATORY NOTES 38

BALANCE SHEET 40

STATEMENT OF FINANCIAL PERFORMANCE 41

CASHFLOW STATEMENT 42

STATEMENT OF CHANGES IN NET ASSETS 43

NOTES TO THE FINANCIAL STATEMENTS 44

1. SIGNIFICANT ACCOUNTING POLICIES 45

2. NOTES TO THE BALANCE SHEET ASSETS 63

3. NOTES TO THE STATEMENT OF FINANCIAL PERFORMANCE 102

4. CONTINGENT LIABILITIES AND ASSETS 111

5. BUDGETARY AND LEGAL COMMITMENTS 117

6. FINANCIAL RISK MANAGEMENT 122

7. RELATED PARTY DISCLOSURES 139

8. EVENTS AFTER THE BALANCE SHEET DATE 141

9. SCOPE OF CONSOLIDATION 142

BUDGETARY IMPLEMENTATION REPORTS AND EXPLANATORY NOTES 144

1. EU BUDGET RESULT 146

2. STATEMENTS OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS 147

3. NOTES TO THE BUDGETARY IMPLEMENTATION REPORTS 149

3.1. THE EU BUDGET FRAMEWORK 149

3.2. MULTIANNUAL FINANCIAL FRAMEWORK 2021-2027 149

3.3. MFF DETAILED HEADINGS (PROGRAMMES) 152

3.4. NextGenerationEU 152

3.5. ANNUAL BUDGET 153

3.6. REVENUE 155

3.7. CALCULATION OF THE BUDGET RESULT 156

3.8. RECONCILIATION OF ECONOMIC RESULT WITH BUDGET RESULT 158

4. IMPLEMENTATION OF THE 2025 EU BUDGET 160

5. IMPLEMENTATION OF EU BUDGET REVENUE 161

5.1. SUMMARY OF THE IMPLEMENTATION OF EU BUDGET REVENUE 161

6. IMPLEMENTATION OF EU BUDGET EXPENDITURE 162

6.1. MFF: BREAKDOWN & CHANGES IN COMMITMENT & PAYMENT APPROPRIATIONS 162

6.2. MFF: IMPLEMENTATION OF COMMITMENT APPROPRIATIONS 163

6.3. MFF: IMPLEMENTATION OF PAYMENT APPROPRIATIONS 164

6.4. MFF: MOVEMENTS IN OUTSTANDING COMMITMENTS (RAL) 165

6.5. MFF: OUTSTANDING COMMITMENTS BY YEAR OF ORIGIN 166

6.6. DETAILED MFF: BREAKDOWN AND CHANGES IN COMMITMENT AND PAYMENT APPROPRIATIONS 167

6.7. DETAILED MFF: IMPLEMENTATION OF COMMITMENT APPROPRIATIONS 173

6.8. DETAILED MFF: IMPLEMENTATION OF PAYMENT APPROPRIATIONS 183

6.9. DETAILED MFF: MOVEMENTS IN OUTSTANDING COMMITMENTS (RAL) 191

6.10. DETAILED MFF: OUTSTANDING COMMITMENTS BY YEAR OF ORIGIN 196

7. IMPLEMENTATION OF THE BUDGET BY INSTITUTION 201

7.1. IMPLEMENTATION OF BUDGET REVENUE 201

7.2. IMPLEMENTATION OF COMMITMENT APPROPRIATIONS 203

7.3. IMPLEMENTATION OF PAYMENT APPROPRIATIONS 204

8. IMPLEMENTATION OF THE AGENCIES' BUDGETS 205

8.1. BUDGET REVENUE 205

8.2. COMMITMENT AND PAYMENT APPROPRIATIONS BY AGENCY 206

GLOSSARY 208

LIST OF ABBREVIATIONS 212