Budgetary Control en

en
ro
Report by the external auditor on the

Court of Auditors accounts for the
financial year 2010
Raportul auditorului extern privind

conturile Curii de Conturi pentru exerciiul
financiar 2010
2011/C 267/01
2011/C 267/01
NOTE TO READERS
NOT CTRE CITITORI
Without prejudice to the provisions of

Article 287 of the Treaty on the
Functioning of the European Union, which
gives the Court of Auditors responsibility
for auditing all of the Unions revenue and
expenditure, and the provisions of Article
319 of the said Treaty on the granting of
the discharge, the Court of Auditors has
had its revenue and expenditure accounts
audited by an external auditor every year
since the close of the financial year 1987.
Fr a aduce atingere dispoziiilor

articolului 287 din Tratatul privind
funcionarea Uniunii Europene, care
confer Curii de Conturi responsabilitatea
cu privire la activitatea de audit al tuturor
veniturilor i cheltuielilor Uniunii, i fr a
aduce atingere dispoziiilor articolului 319
din acelai tratat, referitoare la acordarea
descrcrii de gestiune, Curtea de Conturi
dispune verificarea conturilor sale de
venituri i de cheltuieli de ctre un auditor
extern, n fiecare an de la ncheierea
exerciiului financiar 1987.
The reports which the external auditor of

the Court of Auditors drew up in respect of
the Courts accounts for the financial
years 1987 to 1991 were sent only to the
Chairman of the European Parliaments
Budgetary Control Committee.
Rapoartele pe care le-a ntocmit auditorul

extern al Curii de Conturi pentru conturile
Curii aferente exerciiilor financiare 19871991 au fost transmise doar preedintelui
Comisiei pentru control bugetar a
Parlamentului European.
Pursuant to a decision taken by the

Members of the Court of Auditors at the
Court meeting of 8 July 1993, the external
auditors reports have since been
published in the Official Journal of the
European Union, starting with the report
on the financial year 1992.
Ca urmare a deciziei adoptate de membrii

Curii de Conturi n cadrul edinei
acestora din 8 iulie 1993, rapoartele
auditorului extern se public n prezent n
Jurnalul Oficial al Uniunii Europene, primul
raport publicat n Jurnalul Oficial fiind cel
cu privire la exerciiul financiar 1992.
For the Court of Auditors
Pentru Curtea de Conturi
Eduardo Ruiz Garca
Eduardo Ruiz Garca
Secretary-General of the European Court

of Auditors
Secretar general al Curii de Conturi

Europene
--------------------------------------------------
--------------------------------------------------
Financial statements for the year ended

31 December 2010
Situaii financiare pentru exerciiul

ncheiat la 31 decembrie 2010
CONTENTS
CUPRINS
ANNUAL ACCOUNTS
CONTURILE ANUALE
Independent Auditors report
Raportul auditorului independent
Balance sheet as of 31 December 2010
Bilanul la 31 decembrie 2010
Economic outturn account for the year

ended 31 December 2010
Contul rezultatului economic pentru

exerciiul ncheiat la 31 decembrie 2010
Cash flow statement for the year ended

31 December 2010
Tabelul fluxurilor de numerar pentru

Statement of changes in equity for the

year ended 31 December 2010
Situaia modificrilor de capital pentru

Accounting policies and notes to the

financial statements
Politicile contabile i notele la situaiile

financiare
1. General
1. Aspecte generale
2. Significant accounting policies and

presentation of the financial statements
2. Principalele politici contabile i

prezentarea situaiilor financiare
3. Notes to the balance sheet
3. Note la bilan
4. Notes to the economic outturn account 4. Note la contul rezultatului economic

5. Off balance sheet
5. Elemente extrabilaniere
Budget information financial year 2010
Informaii bugetare privind exerciiul

financiar 2010
Independent assurance report
Raportul de asigurare independent
Independent Auditors report
Raportul auditorului independent
To the Management of the
Ctre conducerea
European Court of Auditors
Curii de Conturi Europene
We have audited the accompanying

financial statements of the European
Court of Auditors, which comprise the
balance sheet as at 31 December 2010,
the economic outturn account, the
statement of changes in equity and the
cash flow statement for the year then
ended and a summary of significant
accounting policies and other explanatory
notes, and which start on page 4 and end
on page 15.
Am efectuat auditul situaiilor financiare,

anexate la prezentul document, ale Curii
de Conturi Europene, situaii care cuprind
bilanul la 31 decembrie 2010, contul
rezultatului economic, situaia
modificrilor de capital i tabelul fluxurilor
de numerar pentru exerciiul ncheiat la
aceast dat, precum i un rezumat al
principalelor politici contabile i alte note
explicative; situaiile figureaz la paginile
4-15.
Managements responsibility for the

Responsabilitatea conducerii n ceea ce

privete situaiile financiare
The Management is responsible for the

preparation and fair presentation of these
financial statements in accordance with
Council Regulation (EC, Euratom) No
1605/2002 of 25 June 2002, the
Commission Regulation (EC, Euratom) No
2342/2002 of 23 December 2002 laying
down detailed rules for the
implementation of the said Council
Regulation, and the Accounting Rules of
Conducerea Curii de Conturi Europene

este responsabil de ntocmirea i de
prezentarea fidel a acestor situaii
financiare n conformitate cu
Regulamentul (CE, Euratom) nr.
1605/2002 al Consiliului din 25 iunie 2002,
cu Regulamentul (CE, Euratom) nr.
2342/2002 al Comisiei din 23 decembrie
2002 de stabilire a normelor de aplicare a
respectivului regulament al Consiliului i
the European Union, and for such internal

control as the Management determines is
necessary to enable the preparation of
financial statements that are free from
material misstatement, whether due to
fraud or error.
cu normele contabile ale Uniunii Europene.

Conducerea are, de asemenea,
responsabilitatea de a aplica mecanismele
de control intern a cror utilizare o
consider necesar pentru ntocmirea
unor situaii financiare care s nu fie
afectate de denaturri semnificative, fie
cauzate de fraud, fie cauzate de eroare.
Responsibility of the "Rviseur

dentreprises agr"
Responsabilitatea auditorului (Rviseur

dentreprises agr)
Our responsibility is to express an opinion Responsabilitatea noastr este de a

on these financial statements based on
exprima o opinie cu privire la aceste
our audit. We conducted our audit in
situaii financiare, pe baza auditului pe
accordance with International Standards care l-am desfurat. Auditul nostru a fost
on Auditing as adopted for Luxembourg by efectuat n conformitate cu Standardele
the "Commission de surveillance du
internaionale de audit, astfel cum au fost
secteur financier". Those standards
adoptate acestea pentru Luxemburg de
require that we comply with ethical
Commission de surveillance du secteur
requirements and plan and perform the
financier (Comisia de Supraveghere a
audit to obtain reasonable assurance
Sectorului Financiar). Aceste standarde
whether the financial statements are free necesit din partea noastr respectarea
from material misstatement.
obligaiilor deontologice, precum i
planificarea i efectuarea auditului astfel
nct s obinem o asigurare rezonabil
conform creia situaiile financiare nu
conin denaturri semnificative.
An audit involves performing procedures Un audit implic efectuarea unor proceduri
to obtain audit evidence about the
n vederea obinerii de probe de audit
amounts and disclosures in the financial
privind sumele i informaiile furnizate n
statements. The procedures selected
situaiile financiare. Alegerea procedurilor
depend on the judgment of the "Rviseur de audit depinde de raionamentul
dentreprises agr" including the
auditorului, inclusiv de evaluarea riscului
assessment of the risks of material
ca situaiile financiare s conin
misstatement of the financial statements, denaturri semnificative, fie cauzate de
whether due to fraud or error. In making
fraud, fie cauzate de eroare. n cadrul
those risk assessments, the "Rviseur
acestor evaluri ale riscului, auditorul
dentreprises agr" considers internal
analizeaz controlul intern referitor la
control relevant to the entitys preparation ntocmirea i prezentarea fidel a
and fair presentation of the financial
situaiilor financiare de ctre entitatea
statements in order to design audit
respectiv, scopul fiind ns acela de a
procedures that are appropriate in the
defini proceduri de audit corespunztoare
circumstances, but not for the purpose of n raport cu circumstanele, i nu de a
expressing an opinion on the effectiveness exprima o opinie cu privire la eficacitatea
of the entitys internal control. An audit
controlului intern al entitii. Auditul
also includes evaluating the
include, n egal msur, aprecierea
appropriateness of accounting policies
caracterului adecvat al politicilor contabile
used and the reasonableness of
utilizate i a caracterului rezonabil al
accounting estimates made by the
estimrilor contabile elaborate de
Management, as well as evaluating the
conducere, precum i evaluarea
overall presentation of the financial
prezentrii globale a situaiilor financiare.
statements.
We believe that the audit evidence we

have obtained is sufficient and
appropriate to provide a basis for our
audit opinion.
Considerm c probele de audit pe care

le-am obinut sunt suficiente i adecvate
pentru a sta la baza opiniei noastre de
audit.
Opinion
Opinia
In our opinion, the financial statements

give a true and fair view of the financial
position of the European Court of Auditors
as of 31 December 2010, and of its cash
flows for the year then ended in
accordance with Council Regulation (EC,
Euratom) No 1605/2002 of 25 June 2002,
the Commission Regulation (EC, Euratom)
No 2342/2002 of 23 December 2002
laying down detailed rules for the
implementation of the said Council
Regulation, and the Accounting Rules of
the European Union.
n opinia noastr, situaiile financiare ofer

o imagine fidel i real a poziiei
financiare a Curii de Conturi Europene la
31 decembrie 2010, precum i a fluxurilor
sale de numerar pentru exerciiul ncheiat
la aceast dat, n conformitate cu
Regulamentul (CE, Euratom) nr.
1605/2002 al Consiliului din 25 iunie 2002,
cu Regulamentul (CE, Euratom) nr.
respectivului regulament al Consiliului i
cu normele contabile ale Uniunii Europene.
Luxembourg, 16 June 2011.
Luxemburg, 16 iunie 2011
PricewaterhouseCoopers SARL
Represented by
Reprezentat de
Marianne Weydert
Marianne Weydert
Balance sheet as of 31 December 2010
Bilanul la 31 decembrie 2010
(EUR) |
(euro) |
Assets | Note | 31 December 2010 | 31

December 2009 |
Activ | Nota | 31 decembrie 2010 | 31

decembrie 2009 |
Intangible fixed assets | 3.1. | 479144 |

401216 |
Imobilizri necorporale | 3.1. | 479144 |

401216 |
Tangible fixed assets | 3.2. | 37919629 |

36554342 |
Imobilizri corporale | 3.2. | 37919629 |

36554342 |
Long-term receivables | | 25 | 525 |
Creane pe termen lung | | 25 | 525 |
Total non-current assets | | 38398798 |

36956083 |
Total active imobilizate | | 38398798 |

36956083 |
Short-term receivables | 3.3. | 531239 |

965208 |
Creane pe termen scurt | 3.3. | 531239 |

965208 |
Cash and cash equivalents | 3.4. |

55267786 | 1527466 |
Numerar i echivalente de numerar | 3.4. |

55267786 | 1527466 |
Total current assets | | 55799025 |

2492674 |
Total active circulante | | 55799025 |

2492674 |
Total assets | | 94197823 | 39448757 |
Total activ | | 94197823 | 39448757 |
(EUR) |
(euro) |
Liabilities | Note | 31 December 2010 | 31 Pasiv | Nota | 31 decembrie 2010 | 31

December 2009 |
decembrie 2009 |
Accumulated deficit | | 24068815 |
22012092 |
Deficit acumulat | | 24068815 |

22012092 |
Economic result of the year

profit+/loss- | | 57113695 | 2056723 |
Rezultatul economic al exerciiului

profit+/pierdere | | 57113695 | 2056723
|
Capital | | 33044880 | 24068815 |
Capital | | 33044880 | 24068815 |
Employee benefits | 3.5. | 53317385 |

56663864 |
Beneficiile angajailor | 3.5. | 53317385 |

56663864 |
Other long-term liabilities | 3.6. | 175000 | Alte datorii pe termen lung | 3.6. | 175000
175000 |
| 175000 |
Total non-current liabilities | | 53492385 |
56838864 |
Total datorii pe termen lung | | 53492385 |

56838864 |
Provisions for risks and charges | 3.7. | | Provizioane pentru riscuri i cheltuieli |
650000 |
3.7. | | 650000 |
Accounts payable | 3.8. | 7660558 |
6028708 |
Datorii pe termen scurt | 3.8. | 7660558 |

6028708 |
Total current liabilities | | 7660558 |

6678708 |
Total datorii pe termen scurt | | 7660558 |

6678708 |
Total liabilities | | 94197823 | 39448757 |
Total pasiv | | 94197823 | 39448757 |
The accompanying notes on pages 8 to 15 Notele nsoitoare de la paginile 8-15

form an integral part of these financial
constituie parte integrant din prezentele
statements.
situaii financiare.
Economic outturn account for the year
ended 31 December 2010
Contul rezultatului economic pentru

(EUR) |
(euro) |
| Note | 2010 | 2009 |
| Nota | 2010 | 2009 |
Funds transferred from the Commission to Fonduri transferate de la Comisie ctre

other institutions | 4.1. | 164602733 |
alte instituii | 4.1. | 164602733 |
104484524 |
104484524 |
Revenues from administrative operations | Venituri din operaiuni administrative | 4.2.
4.2. | 18583069 | 18622118 |
| 18583069 | 18622118 |
Other operating revenue | 4.3. | 14279 |
164861 |
Alte venituri din exploatare | 4.3. | 14279 |

164861 |
Total operating revenue | | 183200081 |

123271503 |
Total venituri din exploatare | | 183200081

| 123271503 |
Staff expenses | 4.5. | 100326863 |

92264980 |
Cheltuieli cu personalul | 4.5. |

100326863 | 92264980 |
Fixed assets related expenses | 3.1. - 3.2. Cheltuieli legate de imobilizri | 3.1. - 3.2.
& 4.6. | 3005731 | 3393154 |
& 4.6. | 3005731 | 3393154 |
Other administrative expenses | 4.7. |

23109833 | 22890737 |
Alte cheltuieli administrative | 4.7. |

23109833 | 22890737 |
Operational expenses | | 29665 | 102110 Cheltuieli operaionale | | 29665 |

|
102110 |
Total operating expenses | | 126472092 | Total cheltuieli de exploatare | |
118650981 |
126472092 | 118650981 |
Surplus/(deficit) from operating activities | Excedent/(deficit) din activiti de
| 56727989 | 4620522 |
exploatare | | 56727989 | 4620522 |
Financial revenues | 4.8. | 53017 | 59266 | Venituri din operaiuni financiare | 4.8. |
53017 | 59266 |
Financial expenses | 4.9. | 15044 |
15125 |
Cheltuieli cu operaiuni financiare | 4.9. |

15044 | 15125 |
Movement in pensions ( expense, +

revenue) | 3.5. & 4.10. | 347733 |
6721386 |
Micri n sumele aferente pensiilor (

cheltuieli, + venituri) | 3.5. & 4.10. |
347733 | 6721386 |
Surplus/(deficit) from non-operating

activities | | 385706 | 6677245 |
Excedent/(deficit) din alte activiti dect

cele de exploatare | | 385706 | 6677245 |
Economic result of the year | | 57113695 | Rezultatul economic al exerciiului | |

2056723 |
57113695 | 2056723 |
statements.
situaii financiare.
Cash flow statement for the year ended
31 December 2010
Tabelul fluxurilor de numerar pentru

(EUR) |
(euro) |
| 2010 | 2009 |
| 2010 | 2009 |
Economic result of the year | 57113695 | Rezultatul economic al exerciiului |

2056723 |
57113695 | 2056723 |
Operating activities - Adjustments | | |
Activiti de exploatare ajustri | | |
Amortisation (intangible fixed assets) |

215031 | 184798 |
Amortizare (imobilizri necorporale) |

215031 | 184798 |
Depreciation (tangible fixed assets) |

2780834 | 3206079 |
Amortizare (imobilizri corporale) |

2780834 | 3206079 |
Increase/(decrease) in provisions for risks Creterea/(scderea) provizioanelor pentru

and charges | 650000 | 650000 |
riscuri i cheltuieli | 650000 | 650000 |
Increase/(decrease) in value reduction for Creterea/(scderea) reducerilor de
doubtful debt | | 1790 |
valoare pentru datorii incerte | | 1790 |
(Increase)/decrease in long-term
receivables | 500 | |
(Creterea)/scderea creanelor pe termen

lung | 500 | |
(Increase)/decrease in short-term
receivables | 441676 | 492568 |
(Creterea)/scderea creanelor pe termen

scurt | 441676 | 492568 |
(Increase)/decrease in receivables EU
entities | 7707 | 205 |
(Creterea)/scderea creanelor fa de
entitile UE | 7707 | 205 |
Increase/(decrease) in other long-term

liabilities | | |
Creterea/(scderea) "altor datorii pe

termen lung" | | |
Increase/(decrease) in accounts payable | Creterea/(scderea) datoriilor pe termen

1616394 | 1629818 |
scurt | 1616394 | 1629818 |
Increase/(decrease) in liabilities related to Creterea/(scderea) datoriilor legate de
EU entities | 15456 | 88476 |
entitile UE | 15456 | 88476 |
Net cash flow from operating activities |
61525879 | 756433 |
Fluxul net de numerar din activiti de

exploatare | 61525879 | 756433 |
Cash flows from investing activities | | |
Fluxuri de numerar din activiti de

investiii | | |
Purchase of tangible and intangible fixed

assets () | 4448946 | 4850333 |
Achiziii de imobilizri corporale i

necorporale () | 4448946 | 4850333 |
Proceeds from tangible and intangible

fixed assets (+) | | |
ncasri din imobilizri corporale i

necorporale (+) | | |
(Gains)/losses on sale of property, plant

and equipment | 9866 | 2275 |
(Ctiguri)/pierderi din vnzri de

imobilizri corporale | 9866 | 2275 |
Net cash flow from investing activities |

4439080 | 4848058 |
Fluxul net de numerar din activiti de

investiii | 4439080 | 4848058 |
Increase/(decrease) in employee benefits | Creterea/(scderea) beneficiilor

3346479 | 4130466 |
angajailor | 3346479 | 4130466 |
Net increase/(decrease) in cash and cash
equivalents | 53740320 | 38841 |
Creterea/(scderea) net a numerarului i

a echivalentelor de numerar | 53740320 |
38841 |
Cash and cash equivalents at the

beginning of the period | 1527466 |
1488625 |
Numerar i echivalente de numerar la

nceputul perioadei | 1527466 | 1488625 |
Cash and cash equivalents at the end of

the period | 55267786 | 1527466 |
Numerar i echivalente de numerar la

sfritul perioadei | 55267786 | 1527466 |

statements.
situaii financiare.
Statement of changes in equity for the
year ended 31 December 2010
Situaia modificrilor de capital pentru

(EUR) |
(euro) |
Capital | Accumulated deficit | Economic

result of the year | Capital (total) |
Capital | Deficit acumulat | Rezultatul

economic al exerciiului | Capital (total) |
Balance as of 31 December 2009 |

22012092 | 2056723 | 24068815 |
Sold la 31 decembrie 2009 | 22012092 |

2056723 | 24068815 |
Allocation of the economic result of

Repartizarea rezultatului economic al
previous year | 2056723 | 2056723 | | exerciiului precedent | 2056723 |
2056723 | |
Economic result of the year | | 57113695 | Rezultatul economic al exerciiului | |
57113695 |
57113695 | 57113695 |
Balance as of 31 December 2010 |
24068815 | 57113695 | 33044880 |
Sold la 31 decembrie 2010 | 24068815 |

57113695 | 33044880 |

statements.
situaii financiare.
Accounting policies and notes to the
Politicile contabile i notele la situaiile

financiare
1. General
1. Aspecte generale
The European Court of Auditors (hereafter

the "Court") was established by the Treaty
of Brussels of 22 July 1975 and started
operating as an external Union audit body
in October 1977, with its headquarters in
Luxembourg.
Curtea de Conturi European (denumit n

continuare "Curtea") a fost instituit prin
Tratatul de la Bruxelles din 22 iulie 1975 i
a nceput s funcioneze ca organism de
audit extern al Uniunii n octombrie 1977,
avnd sediul la Luxemburg.
Mission of the European Court of Auditors Misiunea Curii de Conturi Europene

The Court is the EU Institution established
by the Treaty to carry out the audit of EU
finances. As the EU external auditor it
contributes to improving EU financial
management and acts as the independent
guardian of the financial interests of the
citizens of the European Union.
Curtea de Conturi European este

instituia Uniunii Europene instituit prin
tratat cu scopul de a efectua auditul
finanelor UE. n calitate de auditor extern
al Uniunii Europene, Curtea contribuie la
mbuntirea gestiunii financiare a UE i
joac rolul de gardian independent al
intereselor financiare ale cetenilor
Uniunii.
The Court renders audit services through

which it assesses the collection and
spending of EU funds. It examines
whether financial operations have been
properly recorded and disclosed, legally
and regularly executed and managed so
as to ensure economy, efficiency and
effectiveness. The Court communicates
the results of its audits in clear, relevant
and objective reports. It also provides its
opinion on financial management issues.
Curtea furnizeaz servicii de audit prin

intermediul crora evalueaz colectarea i
utilizarea fondurilor UE. Curtea
examineaz dac operaiunile financiare
au fost corect nregistrate i prezentate,
dac au fost executate cu respectarea
legilor i a reglementrilor i dac au fost
gestionate cu respectarea principiilor de
economicitate, eficien i eficacitate.
Curtea i face cunoscute rezultatele
auditurilor n rapoarte clare, relevante i
obiective. De asemenea, Curtea emite
avize cu privire la diverse aspecte viznd
gestiunea financiar.
The Court promotes accountability and

transparency and assists the European
Parliament and Council in overseeing the
implementation of the EU budget,
particularly during the discharge
procedure. The Court is committed to
being an efficient organisation at the
forefront of developments in public audit
and administration.
Curtea promoveaz darea de seam

pentru actul de gestiune, precum i
transparena i sprijin Parlamentul
European i Consiliul n exercitarea
competenelor acestora de control al
execuiei bugetului UE, n special n cadrul
procedurii de descrcare de gestiune.
Curtea se angajeaz s fie o organizaie
eficient, aflat n fruntea progreselor din
domeniul auditului finanelor publice i din

cel al administraiei publice.
The financial year of the Court runs from 1 Exerciiul financiar al Curii se deruleaz
January to 31 December.
ntre 1 ianuarie i 31 decembrie.
2. Significant accounting policies and
presentation of the financial statements
2. Principalele politici contabile i

prezentarea situaiilor financiare
2.1. Basis of presentation
2.1. Baza modalitii de prezentare
The accounts of the Court are drawn up in

accordance with the provisions of Council
Regulation (EC, Euratom) No 1605/2002 of
25 June 2002 on the Financial Regulation
applicable to the general budget of the
European Communities and with the
Commission Regulation (EC, Euratom) No
implementation of the said financial
Council Regulation.
Conturile Curii se ntocmesc n

conformitate cu dispoziiile
Regulamentului (CE, Euratom) nr.
1605/2002 al Consiliului din 25 iunie 2002
privind regulamentul financiar aplicabil
bugetului general al Comunitilor
Europene i n conformitate cu dispoziiile
Regulamentului (CE, Euratom) nr.
respectivului regulament financiar al
Consiliului.
The financial statements are prepared in

accordance with the Accounting Rules of
the European Union (EC Accounting
Rules), which have been inspired by
International Public Sector Accounting
Standard (IPSAS). These Accounting Rules
are adopted by the Accounting Officer of
the Commission after a consultation of the
other institutions.
Situaiile financiare se ntocmesc n

conformitate cu normele contabile ale
Uniunii Europene (normele contabile ale
Comisiei Europene), care deriv din
Standardele internaionale de contabilitate
pentru sectorul public (International Public
Sector Accounting Standards IPSAS).
Aceste norme contabile se adopt de ctre
contabilul Comisiei, dup consultarea
celorlalte instituii.
2.2. Valuation of foreign currency balances 2.2. Stabilirea valorii soldurilor n valut i
and transactions
a operaiunilor n valut
Foreign currency transactions are
translated into EUR using the exchange
rate prevailing at the date of the
transaction.
Operaiunile n valut se convertesc n

euro aplicnd cursul de schimb n vigoare
la data efecturii operaiunii.
Foreign exchange gains and losses

resulting from the settlement of foreign
currency transactions and from the
translation at year-end exchange rates of
monetary assets and liabilities
denominated in foreign currencies are
recognised in the economic outturn
account.
Ctigurile i pierderile generate din

diferene de curs valutar, n urma
decontrii operaiunilor n valut i a
conversiei la cursurile de schimb de la
sfritul exerciiului a activelor i a
pasivelor monetare denominate n valut,
sunt recunoscute n contul rezultatului
economic.
Year-end balances of monetary assets and

liabilities denominated in foreign
currencies are converted into euro on the
basis of the exchange rates applying on
31 December.
Soldurile de la sfritul exerciiului ale

activelor i ale pasivelor monetare
denominate n valut sunt convertite n
euro pe baza cursurilor de schimb
aplicabile la 31 decembrie.
2.3. Intangible and tangible fixed assets
2.3. Imobilizrile necorporale i corporale
The intangible and tangible fixed assets

Imobilizrile necorporale i corporale sunt
are stated at historical cost less
prezentate la costul lor istoric minus
amortisation/depreciation and
sumele aferente amortizrilor i pierderii
impairment. Low value items below EUR de valoare. Elementele cu o valoare mai
420 are accounted as expenses during the mic de 420 de euro sunt contabilizate
year of acquisition. Assets delivered
drept cheltuieli n cursul exerciiului n
during the accounting year but not paid at care au fost achiziionate. Activele care au
year-end are reported as "under
fost livrate n cursul exerciiului financiar,
construction"; assets under construction dar care nu au fost pltite pn la
also include major building projects still in ncheierea exerciiului se raporteaz cu
process at year-end.
meniunea "n construcie"; constituie
active n construcie i proiectele
imobiliare majore aflate nc n derulare la
sfritul exerciiului.
Depreciation/amortisation is calculated by Amortizarea se calculeaz utiliznd
the straight-line method, starting the
metoda liniar pe parcursul duratei de
month of acquisition and charged over
via utile estimate, ncepnd cu luna de
their estimated useful lives, as follows:
achiziie, dup cum urmeaz:
Intangible (Licences for computer
software) | 4 years |
Necorporale (licene pentru programe

informatice) | 4 ani |
Buildings | 25 years or expected useful life Imobile | 25 de ani sau durata de via
|
util preconizat |
Plant, machinery and tools | 4, 8 years |
Instalaii, maini, utilaje | 4, 8 ani |
Furniture and vehicle fleet | 4, 8, 10 years Mobilier i parc de autovehicule | 4, 8, 10

|
ani |
Computer hardware | 4 years |
Echipamente informatice | 4 ani |
Fittings specific to leased buildings | the

duration of the lease |
Echipamente/accesorii instalate n
vederea amenajrii imobilelor nchiriate |
durata nchirierii |
Other fixtures and fittings | 4, 6, 8 years | Alte instalaii fixe i accesorii | 4, 6, 8 ani |
Assets under construction are not
depreciated as these assets are not yet
available for use.
Activele "n construcie" nu fac obiectul

amortizrii, ntruct aceste active nu sunt
nc disponibile n vederea utilizrii.
After implementing the EC Accounting

Dup implementarea normelor contabile
Rules a temporary exception related to EC ale Comisiei Europene, contabilul Comisiei
Accounting Rule 6 and the nona aprobat acordarea unei exceptri
capitalisation of internally developed
temporare legate de norma contabil nr. 6
intangible assets was granted by the
a Comisiei i de necapitalizarea activelor
Accounting Officer of the Commission. The necorporale generate intern. Perioada
exception period ends at 31 December
aferent exceptrii s-a ncheiat la 31
2009. Consequently, internally developed decembrie 2009, astfel c, de la 1 ianuarie
intangible assets have to be capitalised
2010, activele necorporale generate intern
from 1 January 2010 in accordance with
trebuie capitalizate n conformitate cu
International Accounting Standard (IAS) 38 Standardul internaional de audit 38 (IAS
and IPSAS 31. Research cost and not
38) i cu standardul IPSAS 31. Costurile de
capitalised development cost are
cercetare i costurile necapitalizate de
calculated at average personnel costs.
dezvoltare sunt calculate la costurile medii
de personal.
2.4. Employee benefits
2.4. Beneficiile angajailor
Employee benefits represent the future

pension rights of the Members of the
Court in accordance with Article 19 of
Council Regulation (EC, Euratom, ECSC)
No 2290/77 of 18 October 1977
determining the emoluments of the
Members of the Court of Auditors (OJ L
268, 20.10.1977, p. 1), the benefits
provided for in this pension scheme are
entered in the budget of the Union and
the Member States jointly guarantee their
payment.
Beneficiile angajailor reprezint drepturile

viitoare la pensie ale membrilor Curii. n
conformitate cu articolul 19 din
Regulamentul (CE, Euratom, CECO) nr.
2290/77 al Consiliului din 18 octombrie
1977 de stabilire a regimului financiar al
membrilor Curii de Conturi (JO L 268,
20.10.1977, p. 1), prestaiile prevzute de
acest sistem de pensii sunt nscrise n
bugetul Uniunii, statele membre
garantnd n mod colectiv plata lor.
The liability for these future pension

payments is accounted and disclosed in
accordance with EC Accounting Rule 12
"Employee Benefits". The methodology to
calculate the liability takes account of
characteristics of the pension scheme as
defined in accounting rule IPSAS 25.
Datoria aferent acestor obligaii viitoare

de plat a pensiilor este contabilizat i
prezentat n conformitate cu norma
contabil nr. 12 a Comisiei Europene,
intitulat "Beneficiile angajailor".
Metodologia de calcul a acestei datorii ine
cont de caracteristicile sistemului de
pensii, urmnd norma contabil IPSAS 25.
IPSAS 25 requires that the cost of postemployment benefits be assessed in the

present (i.e. when the Member acquires
his pension rights). The actuarial
commitment is determined on an ongoing
basis, taking into account both the
promised benefits during the active
lifetime and foreseeable increase in
salaries. The actuarial valuation method
used to calculate the liability is "the
projected unit credit method".
Potrivit IPSAS 25, costul beneficiilor care

se acord dup ncetarea activitii
angajailor trebuie s fie evaluat n
prezent (adic la data la care membrul i
dobndete drepturile la pensie).
Angajamentul actuarial se determin n
manier continu, innd cont att de
beneficiile promise din cursul duratei de
via activ, ct i de creterea previzibil
a salariilor. Metoda de evaluare actuarial
utilizat la calculul acestei datorii este
"metoda factorului de credit proiectat".
The liability is reduced by the estimated

amount of taxes that will be applied to
future pension payments since these
taxes revert to the EU budget as revenue.
Din datorie se scade suma estimat a

impozitelor care se vor aplica plilor
viitoare de pensii, deoarece aceste
impozite revin n bugetul UE cu titlu de
venituri.
The pension liability is recomputed every

year at reporting date. In the economic
outturn account, the pension expense for
the year consists of the pensions paid
during the year and of the adjustment of
the pension liability at year-end, both net
of taxes. Actuarial gains and losses are
recognised in the economic outturn
account.
Datoria aferent pensiilor este recalculat

n fiecare an la data raportrii financiare.
n contul rezultatului economic, cheltuielile
din exerciiul n cauz aferente pensiilor
constau n pensiile pltite n cursul
exerciiului i n ajustarea de la sfritul
exerciiului a datoriei aferente pensiilor,
ambele fiind luate n considerare la
valoarea net dup impozitare. Ctigurile
i pierderile actuariale sunt recunoscute n
contul rezultatului economic.
Regarding potential "Plan assets", the

European Union does not currently have
any assets devoted to financing pension
commitments.
n ceea ce privete eventualele "active ale

planului" (active ale sistemului de pensii),
Uniunea European nu deine n prezent
active destinate s finaneze angajamente
privind pensiile.
2.5. Provisions for risks and charges
2.5. Provizioanele pentru riscuri i

cheltuieli
Provisions for risks and charges are

intended to cover losses or debts the
nature of which is clearly defined and
which, at the date of the balance sheet
are either likely to be incurred or certain
to be incurred but uncertain as to their
amount or as to the date on which they
will arise.
Provizioanele pentru riscuri i cheltuieli

sunt destinate acoperirii pierderilor sau a
datoriilor a cror natur este clar definit
i care, la data nchiderii bilanului, sunt
fie probabile, fie certe, dar n privina
crora nu sunt determinate valoarea sau
data la care urmeaz s survin.
2.6. Recognition of expenses
2.6. Recunoaterea cheltuielilor
Transactions and events are recognised in

the financial statements in the period to
which they relate. At the end of the
accounting period, accrued expenses are
recognised based on the amount of the
goods delivered or services rendered.
Operaiunile i evenimentele sunt

recunoscute n situaiile financiare n
perioada creia i corespund. La sfritul
perioadei contabile, cheltuielile angajate
sunt recunoscute lund ca baz volumul
de bunuri livrate sau de servicii furnizate.
Conversely, some payments made in the

current year relate to subsequent periods
and are identified as deferred charges to
be included in the subsequent period(s).
n schimb, unele pli efectuate n cursul

exerciiului curent corespund unor
perioade ulterioare i sunt identificate ca
fiind cheltuieli n avans, care trebuie
incluse n perioada ulterioar (perioadele
ulterioare).
The calculation of accrued and deferred

expenses at year-end is referred to as the
cut-off exercise for which a detailed
methodology and practical guidelines
have been put in place.
Calculul la sfritul exerciiului al

cheltuielilor angajate i al cheltuielilor n
avans este cunoscut sub denumirea de
separare a exerciiilor, pentru care s-au
instituit o metodologie i orientri practice
detaliate.
3. Notes to the balance sheet
3. Note la bilan
3.1. Intangible fixed assets
3.1. Imobilizrile necorporale
The movements in intangible fixed assets Micrile n sumele aferente imobilizrilor

during the year 2010 were:
necorporale n cursul exerciiului 2010 au
fost dup cum urmeaz:
(EUR) |
(euro) |
| Gross book value 1 January 2010 |

Additions | Disposals | Gross book value
31 December 2010 | Accumulated
amortisation 31 December 2010 | Net
book value 31 December 2010 |
| Valoarea contabil brut la 1 ianuarie

2010 | Achiziii | Cesiuni | Valoarea
contabil brut la 31 decembrie 2010 |
Amortizare acumulat la 31 decembrie
2010 | Valoarea contabil net la 31
decembrie 2010 |
Other Computer Software | 798102 |

Alte programe informatice | 798102 |
292959 | | 1091061 | 611917 | 479144 292959 | | 1091061 | 611917 | 479144
|
|
Total | 798102 | 292959 | | 1091061 | Total | 798102 | 292959 | | 1091061 |
611917 | 479144 |
611917 | 479144 |
In 2010 no internally developed intangible n 2010 nu au trebuit recunoscute

fixed assets had to be recognised.
imobilizri necorporale generate intern.
The following amounts were recognised as Urmtoarele sume au fost recunoscute cu
expenses:
titlul de cheltuieli:
(EUR) |
(euro) |
| 2010 |
| 2010 |
Research cost | 349850 |
Costuri de cercetare | 349850 |
Not capitalised development cost |

1985750 |
Costuri necapitalizate de dezvoltare |

1985750 |
These two amounts are part of "other

administrative expenses" and "staff
expenses".
Aceste dou sume se ncadreaz la "alte

cheltuieli administrative" i, respectiv, la
"cheltuieli cu personalul".
3.2. Tangible fixed assets
3.2. Imobilizrile corporale
The movements in tangible fixed assets

during the year 2010 were:
Micrile n sumele aferente imobilizrilor

corporale n cursul exerciiului 2010 au
fost dup cum urmeaz:
(EUR) |
(euro) |
| Gross book value 1 January 2010 |

Additions | Disposals and reclassifications
| Gross book value 31 December 2010 |
Accumulated depreciation 31 December
2010 | Net book value 31 December 2010
|
| Valoarea contabil brut la 1 ianuarie

2010 | Achiziii | Cesiuni i reclasificri |
Valoarea contabil brut la 31 decembrie
2010 | Amortizare acumulat la 31
decembrie 2010 | Valoarea contabil net
la 31 decembrie 2010 |
Land | 776630 | | | 776630 | |

776630 |
Terenuri | 776630 | | | 776630 | |

776630 |
Buildings | 53474631 | 61168 | 4452077 | Imobile | 53474631 | 61168 | 4452077 |

57987876 | 28275576 | 29712300 |
57987876 | 28275576 | 29712300 |
Plant and equipments | 196329 | 18378 | Instalaii i echipamente | 196329 | 18378
1887 | 212820 | 133326 | 79494 |
| 1887 | 212820 | 133326 | 79494 |
Computer hardware | 4694988 | 382255 | Echipamente informatice | 4694988 |
1048957 | 4028286 | 3138312 | 889974 382255 | 1048957 | 4028286 | 3138312
|
| 889974 |
Furniture and vehicle | 2083199 | 152677 | Mobilier i autovehicule | 2083199 |
165812 | 2070064 | 1293963 | 776101 | 152677 | 165812 | 2070064 | 1293963 |
776101 |
Other fixtures and fittings | 1980516 |
23242 | 125781 | 1877977 | 1761769 |
116208 |
Alte instalaii fixe i accesorii | 1980516 |

23242 | 125781 | 1877977 | 1761769 |
116208 |
Assets under construction | 6502732 |

3518267 | 4452077 | 5568922 | |
5568922 |
Active "n construcie" | 6502732 |

3518267 | 4452077 | 5568922 | |
5568922 |
Total | 69709025 | 4155987 | 1342437 |

72522575 | 34602946 | 37919629 |
Total | 69709025 | 4155987 | 1342437 |

72522575 | 34602946 | 37919629 |
"Assets under construction" are assets

partially delivered or delivered but not yet
invoiced at year-end; this includes major
building projects still in process at yearend. When the delivery is accepted and
the invoice is received, the related assets
are reclassified to the correct heading.
"Activele "n construcie" " sunt active

parial livrate sau active livrate, dar
nefacturate nc la sfritul exerciiului;
acestea includ proiectele imobiliare
majore aflate nc n derulare la sfritul
exerciiului. La recepia activelor i la
primirea facturii, activele respective sunt
reclasificate, fiind nscrise la rubrica care
le revine.
Assets under construction amount to EUR

5568922 as at 31 December 2010, and
correspond to constructions for the
building K3 which have started in 2010.
This year, the health and safety works for
the building K1 (EUR 4452077) was
transferred from the heading "Assets
under construction" to the heading
"Buildings".
Activele "n construcie" se ridicau la

valoarea de 5568922 de euro la data de
31 decembrie 2010; aceste active vizeaz
lucrri de construcii demarate n 2010 n
vederea ridicrii imobilului K3. n acest
exerciiu, lucrrile efectuate pentru
imobilul K1 n vederea asigurrii
standardelor de sntate i securitate
(4452077 de euro) au fost transferate de
la "Active n construcie" la rubrica
"Cldiri".
3.3. Short-term receivables
3.3. Creanele pe termen scurt
(EUR) |
(euro) |
| 31 December 2010 | 31 December 2009 | 31 decembrie 2010 | 31 decembrie 2009

|
|
Current receivables mainly due to the
Creane curente datorate n principal
transfer of national pension rights by staff transferului de ctre personal al unor
| 27286 | 398142 |
drepturi de pensie naionale | 27286 |
398142 |
Sundry receivables mainly related to
payroll and mission advances | 131388 |
367360 |
Creane diverse legate n principal de

statul de plat i de avansuri pentru
misiuni | 131388 | 367360 |
Deferred charges for building rentals and

IT contracts | 288122 | 197446 |
Cheltuieli n avans pentru chiriile

imobilelor i contractele IT | 288122 |
197446 |
Accruals with EU entities | 74476 | 0 |
Venituri angajate/cheltuieli n avans

entiti UE | 74476 | 0 |
Receivable from EU entities | 9967 | 2260 | Creane fa de entitile UE | 9967 | 2260

|
Total | 531239 | 965208 |
Total | 531239 | 965208 |
3.4. Cash and cash equivalents
3.4. Numerarul i echivalentele de

numerar
(EUR) |
(euro) |

|
|
Petty cash | 1000 | 1000 |
Casa | 1000 | 1000 |
Bank current account | 3152174 |
Cont curent la banc | 3152174 | 1526466
1526466 |
Fiduciary account | 52114612 | 0 |
Cont fiduciar | 52114612 | 0 |
Total | 55267786 | 1527466 |
Total | 55267786 | 1527466 |
A fiduciary account was opened on 27

La data de 27 ianuarie 2010, Curtea de
January 2010 between the European Court Conturi European a deschis un cont
of Auditors and the Banque et caisse
fiduciar ncredinat instituiei financiare
dpargne de lEtat, Luxembourg. This
Banque et caisse dpargne de ltat din
fiduciary account allows the European
Luxemburg. Acest cont fiduciar reprezint
Court of Auditors to manage the budget
instrumentul prin intermediul cruia
granted by the budgetary authority in
Curtea de Conturi European gestioneaz
relation to the K3 building project (see
bugetul acordat de autoritatea bugetar n
point 5.3).
vederea realizrii proiectului imobiliar K3
(a se vedea punctul 5.3).
The fiduciary account is used by the
European Court of Auditors only under
certain conditions disclosed in the
contract with the Banque et caisse
dpargne de lEtat, Luxembourg.
Contul fiduciar este utilizat de Curtea de

Conturi European doar n anumite
condiii, indicate n contractul ncheiat cu
instituia financiar Banque et caisse
dpargne de ltat din Luxemburg.
The exclusive beneficiary of payments

made from this fiduciary account is the
operational bank account of the
consortium acting as project manager.
This operational account is used
exclusively by the project manager to pay
the invoices of the construction
companies. The initial transfer to the
fiduciary account was EUR 52107202,11
and EUR 7410,25 of interest was received.
Beneficiarul exclusiv al plilor efectuate

din acest cont fiduciar este contul bancar
operaional al consoriului care
ndeplinete rolul de manager de proiect.
Acest cont operaional este utilizat
exclusiv de ctre managerul de proiect,
pentru plata facturilor emise de societile
de construcii. Transferul iniial efectuat
ctre contul fiduciar a fost n valoare de
52107202,11 euro, la care se adaug
dobnzi ncasate n valoare de 7410,25
euro.
3.5. Employee benefits
3.5. Beneficiile angajailor
The liability for future pension payments

obligations is net of the taxes which will
be recovered on the future pension
payments (see also 2.4).
Datoria aferent obligaiilor viitoare de

plat a pensiilor se calculeaz scznd
impozitele care se vor recupera la plile
viitoare de pensii (a se vedea, de
asemenea, punctul 2.4).
(EUR) |
(euro) |

|
|
Gross amount | 65315919 | 68741798 |
Valoarea brut | 65315919 | 68741798 |
Tax rate (%) | 18,37 | 17,57 |
Cota de impozitare (%) | 18,37 | 17,57 |
Taxes | 11998534 | 12077934 |
Impozite | 11998534 | 12077934 |
Amount net of taxes | 53317385 |

56663864 |
Valoarea net dup impozitare | 53317385

| 56663864 |
Variation of net pension liability |

3346479 | 4130466 |
Variaia datoriei nete privind pensiile |

3346479 | 4130466 |
The pension plan devoted to the members Planul de pensii rezervat membrilor este
is a defined benefit plan. The defined
un plan de beneficii determinate. n cazul
benefits in this context are:
n spe, beneficiile determinate sunt
urmtoarele:
- transitional allowance (paid at the end of - indemnizaia tranzitorie (care se pltete
the mandate for 3 years),
la ncheierea mandatului, pe trei ani);
- retirement pension,
- pensia pentru limit de vrst;
- invalidity pension and allowance,
- pensia sau prestaia de invaliditate;
- survivors pension (paid after the death

of the Member whether this happens
during or before retirement).
- pensia de urma (care se pltete dup

decesul membrului, fie c acest
eveniment survine dup pensionare, fie c
survine nainte de pensionare).
The categories of beneficiaries, for which

the liability needs to be calculated, are:
Categoriile de beneficiari pentru care este

necesar s se calculeze datoria sunt:
- the active members,
- membrii activi;
- the non-active members with a

transitional allowance,
- membrii neactivi care primesc o

indemnizaie tranzitorie;
- the non-active members after the

transition period (deferred pension),
- membrii neactivi, dup expirarea

perioadei de tranziie (pensie amnat);
- the retired members,
- membrii pensionai;
- permanently disabled,
- persoanele cu invaliditate permanent;
- temporarily disabled,
- persoanele cu invaliditate temporar;
- the surviving spouses,
- soii supravieuitori;
- the orphans.
- orfanii.
The computation of the liability is

performed by Eurostat assisted by a
qualified independent expert with regard
to the implementation of the methodology
and to the definition of the corresponding
actuarial assumptions.
Calculul datoriei este efectuat de Eurostat,

care beneficiaz de ajutorul unui expert
independent n ceea ce privete aplicarea
metodologiei i definirea ipotezelor
actuariale aferente.
The assessment of the pension liability

requires the handling of variables related
to economic and demographic aspects.
Values that are affected to these variables
can be based on information collection,
estimated, or even fixed arbitrarily.
Pentru evaluarea datoriei privind pensiile,

este necesar utilizarea unor variabile
legate de aspecte economice i
demografice. Valorile care se atribuie
acestor variabile se pot baza pe colectarea
de informaii, pot fi rezultatul unor
estimri sau pot chiar s fie stabilite n
mod arbitrar.
Amongst the main actuarial assumptions

were the estimated nominal discount rate,
4,4 % in December 2010, the expected
long-term inflation, 1,9 % in December
2010 and the general salary growth, 0 %
in December 2010. The values affected in
December 2009 for the same variables
Printre principalele ipoteze actuariale

utilizate s-au numrat: rata de actualizare
nominal estimat, de 4,4 % n decembrie
2010, inflaia previzionat pe termen lung,
de 1,9 % n decembrie 2010, i creterea
general a salariilor, de 0 % n decembrie
2010. Valorile atribuite n decembrie 2009
were respectively 4,1 %, 2,3 % and 0 %.
acelorai variabile au fost de 4,1 %, 2,3 %

i, respectiv, 0 %.
The variation of the gross pension liability

during 2010 is mainly attributable to a
change in the real discount rate (2,5 % in
December 2010 and 1,8 % in December
2009), the evolution can be explained as
follows:
Variaia nregistrat n cursul exerciiului

2010 la nivelul datoriei brute privind
pensiile are drept explicaie principal
modificarea ratei de actualizare reale (2,5
% n decembrie 2010 i 1,8 % n
decembrie 2009); aceast evoluie se
poate detalia astfel:
(EUR) |
(euro) |
| 2010 | 2009 |
| 2010 | 2009 |
Gross Pension liability at the beginning of Datoria brut privind pensiile la nceputul
the financial year | | 68741798 | |
exerciiului financiar | | 68741798 | |
63730921 |
63730921 |
Liability change due to newcomers | |
1225850 | | 0 |
Evoluia datoriei evoluia determinat de

persoanele nou-venite | | 1225850 | | 0 |
Liability change linked to the

Evoluia datoriei evoluia legat de
characteristics of the constant population caracteristicile populaiei constante | |
| | 1001771 | | 3958178 |
1001771 | | 3958178 |
Service cost of the "constant" population | Costul serviciului pentru populaia
4369423 | | 5614685 | |
"constant" | 4369423 | | 5614685 | |
Interest cost of the "constant" population | Costul dobnzii pentru populaia
2923684 | | 2510704 | |
"constant" | 2923684 | | 2510704 | |
Pension paid during the year | 3520106 | Pensiile pltite n cursul exerciiului |
| 2977454 | |
3520106 | | 2977454 | |
Actuarial gains and losses from
experience | 2771230 | | 1189757 | |
Ctiguri i pierderi actuariale datorate

evoluiei efective a situaiei | 2771230 | |
1189757 | |
Actuarial gains and losses from changes

on assumptions | | 5653500 | | 1052699 | modificrilor ipotezelor actuariale | |
5653500 | | 1052699 |
Interest rate | 5653500 | | 3295980 | |
Rata dobnzii | 5653500 | | 3295980 | |
Life table | 0 | | 0 | |
Life Table (tabelul mortalitii) | 0 | | 0 | |
General salary growth | 0 | | 2243281 | |
Creterea general a salariilor | 0 | |

2243281 | |
Other changes on actuarial assumptions | Alte modificri ale ipotezelor actuariale | 0

0||0||
||0||
Actuarial gains and losses from changes
on methodology and other changes | | 0 | | modificrilor metodologiei i altor
0|
modificri | | 0 | | 0 |
Gross Pension liability at the end of the
Datoria brut privind pensiile la sfritul
financial year | | 65315919 | | 68741798 | exerciiului financiar | | 65315919 | |
68741798 |
"Service cost" reflects the actual value of

the additional pension rights, acquired by
active members and related to the service
during the year.
Rubrica "Costul serviciului" reflect

valoarea efectiv a drepturilor
suplimentare de pensie, dobndite de
membrii activi i corespunznd activitii
prestate n decursul exerciiului.
"Interest cost" is due to the age increase "Costul dobnzii" se datoreaz naintrii n
of non-retired members; members are
vrst a membrilor nepensionai; membrii
older and the duration between the new au naintat n vrst i durata dintre noua
valuation date and the date at which they dat de evaluare i data la care vor primi
will receive their future benefits is reduced beneficiile viitoare se reduce cu un an.
by 1 year.
"Pension paid during the year" relates to
the payments during the year and is
detailed in Section 4.10.
"Pensiile pltite n cursul exerciiului" se

refer la plile efectuate n cursul
exerciiului i sunt prezentate mai detaliat
la punctul 4.10.
"Actuarial gains and losses" arise from

"Ctigurile i pierderile actuariale" sunt
differences between what was expected
generate de diferenele care survin ntre
from the assumption for the following year ceea ce se previzionase referitor la ipoteze
and what really occurred during the year. pentru exerciiul urmtor i ceea ce s-a
The strong movement of the real discount produs n realitate n cursul exerciiului
rate (= nominal discount rate of 4,4 %
respectiv. Modificarea semnificativ a ratei
minus expected long-term inflation of 1,9 de actualizare reale (= rata de actualizare
%) results in a lower gross pension liability nominal de 4,4 % minus inflaia
in 2010 (EUR 68741798 in 2009 compared preconizat pe termen lung, de 1,9 %)
to EUR 65315919 in 2010).
conduce la o valoare mai sczut a
datoriei brute privind pensiile n exerciiul
2010 (68741798 de euro n 2009 fa de
65315919 euro n 2010).
3.6. Other long-term liabilities
3.6. Alte datorii pe termen lung
The amount of EUR 175000 is

La ncheierea perioadei de nchiriere a
contractually due at the termination of the imobilului K9, este datorat suma de
rental of the building K9.
175000 de euro, conform contractului.
3.7. Provision for risks and charges
3.7. Provizion pentru riscuri i cheltuieli
Following the successful appeal of the

European Commission against the
decision of the European Council on EU
staff remunerations, the provision of EUR
650000 as at 31 December 2009 was
used for the disbursement in 2010 which
resulted as a consequence of the
judgment of the Court of Justice.
Avnd n vedere hotrrea pronunat n

favoarea Comisiei Europene n urma
atacrii de ctre aceasta a deciziei
Consiliului European cu privire la
remuneraiile personalului Uniunii,
provizionul n valoare de 650000 de euro
existent la data de 31 decembrie 2009 a
fost utilizat n 2010 pentru efectuarea
plilor devenite obligatorii n temeiul
hotrrii Curii de Justiie.
3.8. Accounts payable
3.8. Datorii pe termen scurt
(EUR) |
(euro) |

|
|
Current payables | 784111 | 548543 |
Datorii curente | 784111 | 548543 |
Sundry payables related to payroll and

staff | 469459 | 425994 |
Datorii diverse legate de statul de plat i

de personal | 469459 | 425994 |
Accrued charges non-EU institutions |

5484673 | 4161463 |
Cheltuieli/datorii angajate entiti care

nu reprezint instituii UE | 5484673 |
4161463 |
Accrued charges EU institutions |

888211 | 874060 |
Cheltuieli/datorii angajate instituii UE |

888211 | 874060 |
Accounts payable against consolidated EU Datorii pe termen scurt fa de entitile

entities mainly to the European Council
UE consolidate, n principal Consiliul
and Parliament | 34104 | 18648 |
Uniunii Europene i Parlamentul European
| 34104 | 18648 |
Total | 7660558 | 6028708 |
Total | 7660558 | 6028708 |
4. Notes to the economic outturn account 4. Note la contul rezultatului economic

4.1. "Funds transferred from the
Commission to other institutions": the
amount corresponds to the monthly calls
for funds made by the Court to the
Commission to replenish its bank account.
An amount of EUR 55619892 has been
transferred in 2010 for the construction of
the building K3.
4.1. "Fonduri transferate de la Comisie

ctre alte instituii": suma corespunde
solicitrilor de fonduri adresate lunar de
Curte Comisiei n vederea alimentrii
contului su bancar. n 2010, a fost
transferat suma de 55619892 de euro
pentru construcia imobilului K3.
4.2. "Revenues from administrative

operations": for the most part, this
heading is made up of deductions from
the salaries of members and staff in
respect of tax and social contributions.
4.2. "Venituri din operaiuni

administrative": n cea mai mare parte,
aceast rubric este constituit din
reinerile din salariile membrilor i ale
personalului pentru impozit i pentru
contribuiile la asigurrile sociale.
4.3. "Other operating revenue" arises

among others from exchange rate gains.
4.3. "Alte venituri din exploatare" sunt

generate, printre altele, de ctigurile din
diferene de curs valutar.
4.4. Revenues were generated from

4.4. Veniturile au fost obinute din
exchange and non-exchange transactions operaiuni care implic schimburi i din
as follows:
operaiuni care nu implic schimburi, dup
cum urmeaz:
(EUR) |
(euro) |
| 2010 |
| 2010 |
Revenue from exchange transactions |

22440 |
Venituri din operaiuni care implic

schimburi | 22440 |
Revenue from non-exchange transactions Venituri din operaiuni care nu implic

| 183177641 |
schimburi | 183177641 |
Total revenue | 183200081 |
Total venituri | 183200081 |
4.5. "Staff expenses" include the salaries

of members, statutory staff, contractual
agents and temporary staff. The
transitional allowances for previous
members and the taxes related to the
4.5. "Cheltuielile cu personalul" includ

salariile membrilor, ale personalului
statutar, ale agenilor contractuali i ale
agenilor temporari. Indemnizaiile
tranzitorii pltite fotilor membri i
members pensions and transitional

allowances are also part of the item
"Movement in pension" (see 4.10).
impozitele legate de pensiile membrilor i

de indemnizaiile tranzitorii ale acestora
sunt nscrise la rubrica "Micri n sumele
aferente pensiilor" (a se vedea punctul
4.10).
4.6. The "fixed assets related expenses"

4.6. "Cheltuielile legate de imobilizri"
consist of the depreciation/amortisation of constau n amortizarea aferent
the tangible and intangible assets.
imobilizrilor corporale i necorporale.
4.7. The most significant items of the
"other administrative expenses" were:
4.7. Cele mai importante elemente din

cadrul rubricii "Alte cheltuieli
administrative" au fost urmtoarele:
- buildings rental and associated charges, - chiriile pentru imobile i cheltuielile

conexe;
- IT and telecommunications,
- cheltuielile informatice i cele legate de

telecomunicaii;
- missions expenses,
- cheltuielile pentru misiuni (delegaii);
- cleaning and security services.
- cheltuielile pentru servicii de curenie i

de securitate.
4.8. "Financial revenues" consists of bank 4.8. "Veniturile din operaiuni financiare"
interest earned on the Courts current
constau n dobnda bancar ncasat de
accounts.
Curte pentru conturile sale curente.
4.9. "Financial expenses" are bank
charges levied on the Courts current
account.
4.9. "Cheltuielile cu operaiuni financiare"

sunt comisioane bancare percepute pentru
contul curent al Curii.
4.10. The item "Movement in pensions"

includes all expenses linked to the
pensions of the Members of the Court.
This covers the pensions and transitional
allowances paid during the year as well as
the adjustment at year-end of the liability
for all future pension payments.
4.10. Rubrica "Micri n sumele aferente

pensiilor" cuprinde toate cheltuielile
legate de pensiile membrilor Curii.
Acestea includ pensiile i indemnizaiile
tranzitorii pltite n cursul exerciiului,
precum i ajustarea la sfritul exerciiului
a datoriei privind plile viitoare de pensii.
(EUR) |
(euro) |
| 2010 | 2009 |
| 2010 | 2009 |
Variation of members net pension liability Variaia datoriei nete privind pensiile
| 3346479 | 4130466 |
membrilor | 3346479 | 4130466 |
Life pension paid | 2146438 | 2020586 |
Pensii definitive pltite | 2146438 |

2020586 |
Survivor pensions paid | 380799 | 356249 Pensii de urma pltite | 380799 | 356249
|
|
Transitional allowances paid | 920878 |
542642 |
Indemnizaii tranzitorii pltite | 920878 |

542642 |
Invalidity pensions paid | 71991 | 57977 | Pensii de invaliditate pltite | 71991 |

57977 |
Sub-total Pension paid during the year |
Subtotal "Pensii pltite n cursul
3520106 | 2977454 |
exerciiului" | 3520106 | 2977454 |
Correction coefficient | 153662 | 165722 | Coeficientul de corecie | 153662 | 165722

|
Taxes deducted from payments | 675022 Impozite sczute din pli | 675022 |
| 552256 |
552256 |
Total Movement in pension | 347733 |
6721386 |
Total "Micri n sumele aferente pensiilor"

| 347733 | 6721386 |
5. Off balance sheet items
5. Elemente extrabilaniere
5.1. Contingent assets
5.1. Active contingente
The following bank guarantees have been Au fost constituite urmtoarele garanii
given by suppliers following contractual
bancare de ctre furnizori, n temeiul
obligations:
obligaiilor contractuale:
(EUR) |
(euro) |

|
|
Travel agency | 50000 | 100000 |
Agenie de turism | 50000 | 100000 |
Renovation building K1 | 545951 | 545951 Renovarea imobilului K1 | 545951 |

|
545951 |
Project management building K3 |
3424120 | 578000 |
Management de proiect imobil K3 |

3424120 | 578000 |
Car pool leasing | 60000 | 75000 |
Agenie de nchiriere autovehicule | 60000

| 75000 |
Insurance company | | 1361 |
Societate de asigurri | | 1361 |
Telecommunication | 20000 | 20000 |
Telecomunicaii | 20000 | 20000 |
Total | 4100071 | 1320312 |
Total | 4100071 | 1320312 |
5.2. Commitments for future funding
5.2. Angajamente pentru finanri viitoare
(EUR) |
(euro) |

|
|
Operational lease for buildings | 7840772 | Leasing operaional de imobile | 7840772 |
11683829 |
11683829 |
Operational lease for IT material, cars and Leasing operaional de echipamente IT,
other equipments | 884379 | 1001910 |
autovehicule i alte echipamente | 884379
| 1001910 |
Subtotal | 8725151 | 12685739 |
Subtotal | 8725151 | 12685739 |
Commitments against appropriations not

yet consumed RAL (Restant liquider)
, after deduction of accruals for 2010 |
11439075 | 56918665 |
Angajamente n contul creditelor nc

neconsumate RAL (Restant liquider),
dup scderea cheltuielilor angajate
aferente exerciiului 2010 | 11439075 |
56918665 |
Total | 20164226 | 69604404 |
Total | 20164226 | 69604404 |
The RAL is an element of budgetary

accounting representing the value of
outstanding commitments. This is the
difference between commitments entered
into and payments, which is due to the
time-lag between entering into a
commitment and proceeding to the
related payment.
RAL este un element de contabilitate

bugetar care reprezint valoarea
angajamentelor restante; RAL corespunde
diferenei dintre angajamentele
contractate i pli, diferen care este
cauzat de decalajul dintre momentul n
care este contractat angajamentul i
momentul efecturii plii aferente.
The decrease of the RAL compared to last Scderea valorii RAL n raport cu exerciiul
year is due to the amount used with
anterior este rezultatul sumei utilizate n
regard to the construction of the new
cadrul proiectului de construcie a noului
building K3.
imobil K3.
5.3. The Courts buildings projects
5.3. Proiectele imobiliare ale Curii
The Court occupied its headquarters

Curtea s-a instalat n sediul su (imobilul
building (the "K1" building) in 1988 and
"K1") n 1988, iar n 1990 a achiziionat, cu
purchased it and the land it stands on
plata integral, imobilul n cauz i terenul
outright in 1990. In 1999, the Court signed ocupat de acesta. n 1999, Curtea a
a framework agreement with the
semnat un acord-cadru cu statul
Luxembourg State through which it was
luxemburghez, primind, n schimbul unei
given the right to use a second parcel of sume de un euro, dreptul de a utiliza o a
land for 49 years (renewable once) for the doua parcel de teren pentru o perioad
construction of an extension (the "K2"
de 49 de ani (rennoibil o singur dat)
building) in return for a payment of one
pentru construirea unei extensii (imobilul
euro. However, for the second extension, "K2"). ns pentru o a doua extensie,
the "K3" building, due to different
imobilul "K3", ca urmare a unor termeni
arrangements for carrying out the project diferii privind desfurarea proiectului,
it was necessary that the Luxembourg
statul luxemburghez i Curtea au trebuit
State and the Court concluded a new
s ncheie un nou acord-cadru, la data de
framework agreement on 22 February
22 februarie 2008.
2008.
As regards the two pieces of land relative n ceea ce privete cele dou parcele de
to the two extensions ("K2" and "K3")
teren aferente celor dou extensii
mentioned above, the State has sold
menionate anterior ("K2" i "K3"), acestea
these to the Court for a symbolic one
au fost vndute Curii de ctre statul
euro. For its part should the Court ever
luxemburghez n schimbul sumei simbolice
consider ceding one or other of the
de un euro. La rndul su, n cazul n care
buildings to a third party other than the
va avea vreodat n vedere cedarea
Community body or institution, the Court oricruia dintre aceste imobile unei pri
will return the land to the ownership of the tere, alta dect o instituie sau un
State in return for a symbolic one euro,
organism comunitar, Curtea va napoia
the latter disposing also of an option to
statului dreptul de proprietate asupra
buy the building at a price to be
terenului aferent n schimbul sumei
determined by an independent expert. In simbolice de un euro; statul va dispune,
case the State decides not to exercise this de asemenea, de opiunea de a cumpra
option, it would provide a right to use the imobilul la un pre ce va fi determinat de
land to the purchasers of the building.
un expert independent. n cazul n care
decide s nu recurg la aceast opiune,
statul va prevedea un drept de folosin a
terenului n favoarea cumprtorilor
imobilului.
In Luxembourg, the use of office buildings

is authorised for a period of 15 years,
after which they must be modernised to
bring them into conformity with the
prevailing health, safety and
environmental standards. These required
health and safety works were performed
on the K1 building. The work is finalised,
the formal final acceptance was confirmed
in 2010. The K2 building entered into
service in November 2003 and has thus
an authorisation (autorisation
dexploitation) valid until 2018.
n Luxemburg, utilizarea cldirilor de

birouri este autorizat pentru o perioad
de 15 ani, dup care aceste cldiri trebuie
s fie modernizate pentru a fi n
conformitate cu normele de sntate, de
siguran i de mediu n vigoare. Lucrrile
necesare pentru imobilul K1 n materie de
sntate i de siguran au fost efectuate.
Lucrrile sunt finalizate, iar recepia final
oficial a fost confirmat n 2010. Imobilul
K2 a fost dat n folosin n noiembrie
2003 i dispune, astfel, de o autorizaie de
exploatare (autorisation dexploitation)
valabil pn n 2018.
The works for the construction of the K3

building started in March 2010. The
second tranche of financing of 11 million
euro (the first tranche in 2009 amounted
to 55 million euro) was included in the
2010 budget. An amount of EUR 1361544
was paid in 2010 and the difference of
EUR 9638456 is included in the "Restant
liquider" (see point 5.2). This difference
covers contracts with construction
companies, signed in 2010 or to be signed
in 2011. On 15 June 2009 following an
open call for tender, the Court signed a
service contract with a consortium to be
the project manager for the construction
of the K3 building. Amongst other things it
is the responsibility of the project
manager to procure and sign contracts
with the construction companies on behalf
of the Court, to monitor the execution of
the works and to check the relevant
invoices before payment. Once the
invoices are verified and authorised for
payment by the responsible services of
the Court it is the responsibility of the
project manager to pay the construction
companies. Within the above context, the
project manager enters into financial
commitments towards the construction
companies. As a counter-balance to this,
the contract between the Court and the
project manager requires the Court to
have sufficient funds, within the limits of
what is available in the budget, to cover
the liabilities of the project manager vis-vis the construction companies. To ensure
this, the Court has signed a fiduciary
contract with a local bank and thus holds
the funds made available by the
budgetary authority. The financial interest
of the Union is at the same time protected
by the use of the fiduciary contract.
Lucrrile de construcie a imobilului K3 au

fost demarate n martie 2010. Cea de a
doua tran de finanare, n valoare de 11
milioane de euro (prima tran, din 2009,
a fost n valoare de 55 de milioane de
euro), a fost inclus n bugetul pentru
exerciiul 2010. n 2010 s-a efectuat plata
a 1361544 de euro din aceast sum, iar
diferena de 9638456 de euro figureaz la
rubrica "RAL" (a se vedea punctul 5.2).
Aceast diferen acoper contracte cu
societi de construcii, semnate n 2010
sau urmnd s fie semnate n 2011. n
urma organizrii unei licitaii deschise,
Curtea a semnat, la 15 iunie 2009, un
contract de servicii cu un consoriu,
conform cruia consoriul n cauz devine
managerul de proiect pentru construcia
imobilului K3. Managerul de proiect are
drept responsabiliti, printre altele:
obinerea i semnarea de contracte cu
societile de construcii n numele Curii,
monitorizarea execuiei lucrrilor i
verificarea facturilor relevante nainte de
efectuarea plilor. Dup controlul
facturilor i ordonanarea plii de ctre
serviciile competente ale Curii,
managerul de proiect are
responsabilitatea de a plti societile de
construcii. n acest context, managerul de
proiect contracteaz angajamente
financiare fa de societile de
construcii. Pentru a se asigura un
echilibru n aceast situaie, contractul
ncheiat ntre Curte i managerul de
proiect prevede obligaia Curii de a
dispune de fonduri suficiente, n limitele
disponibilitilor din buget, pentru a onora
obligaiile contractate de managerul de
proiect fa de societile de construcii. n
acest scop, Curtea a semnat un contract
fiduciar cu o banc local, dispunnd prin
intermediul acesteia de fondurile puse la
dispoziie de autoritatea bugetar.

Interesele financiare ale Uniunii sunt la
rndul lor protejate prin utilizarea
contractului fiduciar.
5.4. Potential significant liability for
litigations
5.4. Poteniale datorii semnificative n

urma unor aciuni n justiie
None.
Niciuna.
Budget information financial year 2010
Informaii bugetare privind exerciiul

financiar 2010
A. Computation of the budget result
A. Calculul rezultatului bugetar
The budget result of the year is computed

based on the figures of the budgetary
implementation. The budget 2010 was
approved/authorised on 17 December
2009. The report on the budgetary and
financial management for the financial
year 2010 has been published in the
Official Journal of the European Union C
134 of 4 May 2011.
Rezultatul bugetar al exerciiului se

calculeaz pe baza cifrelor privind
execuia bugetar. Bugetul pentru
exerciiul 2010 a fost aprobat/autorizat la
data de 17 decembrie 2009. Raportul
privind gestiunea bugetar i financiar
pentru exerciiul financiar 2010 a fost
publicat n Jurnalul Oficial al Uniunii
Europene C 134 din 4 mai 2011.
(EUR) |
(euro) |
Payments on appropriations of the year | Pli efectuate din creditele exerciiului |

121673823 |
121673823 |
Payments on carried-over appropriations | Pli efectuate din creditele reportate |
60368584 |
60368584 |
Payments on appropriation related to
earmarked revenue | 320649 |
Pli efectuate din creditele aferente

veniturilor alocate | 320649 |
Recovery orders of the year, cashed

during the year | 18927934 |
Ordine de recuperare aferente exerciiului,

ncasate n cursul exerciiului | 18927934 |
Recovery orders from previous years,

cashed during the year | 140989 |
Ordine de recuperare aferente exerciiilor

anterioare, ncasate n cursul exerciiului |
140989 |
Adjustment on recovery orders from

previous years | 288038 |
Ajustare privind ordine de recuperare

aferente exerciiilor anterioare | 288038 |
Payment appropriations carried over to

next year | 16665339 |
Credite de plat reportate n exerciiul

urmtor | 16665339 |
Appropriation carried over from previous

years | 61197589 |
Credite reportate din exerciiile anterioare

| 61197589 |
Adjustment related to the carry-over of

Ajustare legat de reportarea de venituri

alocate | 472601 |
Budget result | 118577320 |
Rezultat bugetar | 118577320 |
There were no supplement nor reductions Nu au avut loc nici majorri, nici reduceri
between the original and the final budget. ntre bugetul iniial i cel final.
B. Reconciliation of the economic outturn
B. Reconciliere ntre rezultatul economic i
with the budget result
rezultatul bugetar
(EUR) |
(euro) |
Economic outturn account of the year |

57113695 |
Contul rezultatului economic al exerciiului

| 57113695 |
Adjustment for items included in the

economic result but not in the budget
result | 155962435 |
Ajustare pentru elementele care sunt

incluse n rezultatul economic, dar nu n
rezultatul bugetar | 155962435 |
Difference between accruals end of

previous year and end of current year |
374703 |
Diferena dintre cheltuielile angajate la

sfritul exerciiului anterior i cheltuielile
angajate la sfritul exerciiului curent |
374703 |
Funds received from the Commission |

164602734 |
Fonduri primite de la Comisie |

164602734 |
Difference in unpaid invoices at year-end | Diferena n ceea ce privete facturile

958325 |
nepltite la sfritul exerciiului | 958325 |
Depreciation of intangible and tangible
fixed assets | 3005731 |
Amortizarea imobilizrilor corporale i

necorporale | 3005731 |
Difference in provisions | 3996479 |
Diferena n ceea ce privete provizioanele

| 3996479 |
Difference in value reductions | 0 |
Diferena n ceea ce privete reducerile de

valoare | 0 |
Recovery orders from current year not yet Ordine de recuperare aferente exerciiului
cashed | 4837 |
curent, nencasate nc | 4837 |
Payments on carried-over appropriations | Pli efectuate din creditele reportate |
60368584 |
60368584 |
Other | 52081747 |
Altele | 52081747 |
Exchange rate differences | 16019 |
Diferene de curs valutar | 16019 |
Adjustment for items included in the

budget result but not in the economic
result | 19728580 |
Ajustare pentru elementele care sunt

incluse n rezultatul bugetar, dar nu n
rezultatul economic | 19728580 |
Asset acquisitions (paid during the year) | Achiziii de active (pltite n cursul
4448946 |
exerciiului) | 4448946 |
Recovery orders from previous years
cashed during the year | 140989 |
Ordine de recuperare aferente exerciiilor

anterioare, ncasate n cursul exerciiului |
140989 |
Payment appropriations carried over to

next year | 16665339 |
Credite de plat reportate n exerciiul

urmtor | 16665339 |
Cancellation of unused carried-over

payment appropriations from previous
year | 829005 |
Anularea creditelor de plat reportate din

exerciiul anterior i neutilizate | 829005 |
Adjustment related to the carry-over of

Ajustare legat de reportarea de venituri

alocate | 472602 |
Payments for pensions (they are

budgetary payments but booked against
provisions) | 0 |
Pli pentru pensii (sunt pli bugetare,

dar sunt contabilizate la provizioane) | 0 |
Other | 56891 |
Altele | 56891 |
Budget result | 118577320 |
Rezultat bugetar | 118577320 |
Independent assurance report
Raportul de asigurare independent
To the Management of the
Ctre conducerea
European Court of Auditors
Curii de Conturi Europene
We have examined that the financial

Demersul nostru a constat n examinarea
resources assigned by the European
resurselor financiare alocate Curii de
Commission to the European Court of
Conturi Europene (denumit n continuare
Auditors (hereafter the "Court") have been "Curtea") de ctre Comisia European,
used for their intended purposes and that pentru a verifica dac au fost utilizate n
the control procedures put in place by the scopurile pentru care au fost destinate,
authorising officers provide the necessary precum i n examinarea procedurilor de
guarantees to ensure the compliance of
control instituite de ordonatorii de credite,
financial operations with the applicable
pentru a verifica dac acestea ofer
rules and regulations for the financial
garaniile necesare pentru conformitatea
resources made available and used for the operaiunilor financiare cu normele i
period from 1 January 2010 to 31
reglementrile n vigoare. Aceast
December 2010.
examinare a vizat resursele financiare
puse la dispoziie i utilizate pentru
perioada 1 ianuarie 2010- 31 decembrie
2010.
The maintenance of books and records
and the establishing and maintaining of
appropriate controls are the responsibility
of the Management of the Court. Our
responsibility is to express our opinion
based on our examination.
inerea evidenei contabile, cu

documentaia aferent, precum i
instituirea i meninerea unor controale
adecvate reprezint responsabilitatea
conducerii Curii. Responsabilitatea
noastr const n formularea unei opinii n
urma examinrii pe care am desfurat-o.
We conducted our examination in

accordance with the International
Standard on Assurance Engagements
"Assurance Engagements other than
Audits or Reviews of Historical Financial
Information" (ISAE 3000) as adopted by
the Commission de surveillance du
secteur financier. This standard requires
that we plan and perform our examination
such that misuse of the resources
materially affecting the books of the Court
are detected with reasonable assurance.
Our work consisted primarily of examining
on a test and sample basis, evidence
supporting the fact that:
Aceast examinare s-a desfurat n

conformitate cu Standardul internaional
pentru misiunile de asigurare "Misiunile de
asigurare, altele dect auditul sau
revizuirile informaiilor financiare istorice"
(Assurance Engagements other than
Audits or Reviews of Historical Financial
Information ISAE 3000), astfel cum a fost
adoptat de Commission de surveillance du
secteur financier (Comisia de
Supraveghere a Sectorului Financiar).
Acest standard ne impune planificarea i
desfurarea examinrii de aa manier,
nct s se permit detectarea cu o
asigurare rezonabil a acelor cazuri de
utilizare necorespunztoare a resurselor
care afecteaz n mod semnificativ
contabilitatea Curii. Activitatea noastr a
constat n principal n examinarea, pe
baza testelor pe eantioane, a probelor
care s ateste c:
- the resources assigned to the Court have - resursele alocate Curii au fost utilizate n
been used for their intended purposes,
scopurile pentru care au fost destinate;
- the control procedures put in place
provide the necessary guarantees to
ensure the compliance of financial
operations with the applicable rules and
regulations.
- procedurile de control instituite ofer

garaniile necesare pentru conformitatea
operaiunilor financiare cu normele i
reglementrile n vigoare.
The criteria used for our examination are

the following rules and regulations:
Criteriile pe care le-am aplicat n cadrul

examinrii sunt reprezentate de
urmtoarele norme i reglementri:
- Council Regulation (EC, Euratom) No

- Regulamentul (CE, Euratom) nr.
1605/2002 of 25 June 2002 on the
1605/2002 al Consiliului din 25 iunie 2002
Financial Regulation applicable to the
privind regulamentul financiar aplicabil
general budget (hereafter the "Budget") of bugetului general (denumit n continuare
the European Communities (hereafter the "bugetul") al Comunitilor Europene
"Financial Regulation"),
(denumit n continuare "Regulamentul
financiar");
- Commission Regulation (EC, Euratom) No - Regulamentul (CE, Euratom) nr.
implementation of Council Regulation (EC, Regulamentului (CE, Euratom) nr.
Euratom) No 1605/2002 of 25 June 2002 1605/2002 al Consiliului din 25 iunie 2002
on the Financial Regulation applicable to privind regulamentul financiar aplicabil
the general budget of the European
bugetului general al Comunitilor
Communities (hereafter the
Europene (denumit n continuare "Normele
"Implementing Rules"),
de aplicare");
- Decision No 36/2007 of the European
- Decizia nr. 36/2007 a Curii de Conturi
Court of Auditors relating to the Internal
Europene privind normele interne de
Rules for the implementation of its Budget execuie a bugetului, adoptat la 12 iulie
adopted on 12 and 19 July 2007. These
i la 19 iulie 2007. Aceste dispoziii fac
provisions form part of the procedures
parte din procedurile instituite prin tratate
established by the Treaties, or agreements sau prin acordurile ncheiate n temeiul
made by virtue thereof, which concern the acestora cu privire la procesul
operational process linked to the
operaional aferent execuiei bugetului.
implementation of the Budget.
In particular, the following Internal Rules
have been used as criteria:
n special, au fost utilizate drept criterii

urmtoarele norme interne:
- Article 7 Signatures "Each of the

parties involved in the drafting, control
and registration of operations to establish
and recover revenue or to commit sums
and make payments shall sign and date
their involvement.",
- Articolul 7 Semnturi "Fiecare dintre

prile care au intervenit n elaborarea,
controlul i nregistrarea operaiunilor de
constatare i de colectare a veniturilor sau
de angajare a sumelor i de efectuare a
plilor i va semna i data intervenia."
- Article 9 Building projects "Before - Articolul 9 Proiecte imobiliare "nainte

the Court gives its approval to any
de aprobarea de ctre Curte a
contractual undertaking concerning such a angajamentelor contractuale referitoare la
project, the service responsible shall
un astfel de proiect, serviciul responsabil
submit and explanatory document
trebuie s prezinte un document explicativ
justifying the compatibility of the project care s justifice compatibilitatea
with the financial framework.",
proiectului cu cadrul financiar."
- Article 16 Making payments "The
accounting officer shall execute the
payment orders defined in Article 80 of
the Financial Regulation after he has
checked the mandatory details described
in Article 103(1) and Article 104 of the
Implementing Rules.",
- Articolul 16 Efectuarea plilor

"Contabilul execut ordinele de plat
definite la articolul 80 din Regulamentul
financiar dup ce verific informaiile
obligatorii descrise la articolul 103
alineatul (1) i la articolul 104 din Normele
de aplicare."
- Article 23.1 Transfers of appropriations - Articolul 23.1 Transferurile de credite

"Pursuant to Article 21 of the Financial "n conformitate cu articolul 21 din
Regulation, appropriations shall be
Regulamentul financiar, creditele se aloc
earmarked for specific purposes by title
unor destinaii specifice pe titluri i
and chapter; the chapters shall be further capitole; capitolele sunt submprite n
subdivided into articles and items.",
articole i posturi."
- Article 23.2 Transfers of appropriations - Articolul 23.2 Transferurile de credite
"All requests for transfer shall explain "Toate cererile de transfer trebuie s
why the appropriations are insufficient.
explice de ce creditele sunt insuficiente.
The request for transfer shall be signed by Cererea de transfer se semneaz de ctre
the responsible director.",
directorul responsabil."
- Article 24 Carry-overs of
appropriations "The responsible
authorising officer shall prepare a listing
showing the available balance of
commitments; this balance, shall be
adjusted in the budgetary accounts by
taking into consideration the
appropriations to be cancelled, and shall
show the appropriations to be carried
forward.",
- Articolul 24 Reportrile de credite

"Ordonatorul de credite responsabil
ntocmete un document care indic soldul
disponibil al angajamentelor; acest sold se
ajusteaz n conturile bugetare innd
seama de creditele care fac obiectul
anulrii i indic creditele care fac obiectul
reportrii."
- Article 26 Property inventories "The - Articolul 26 Inventarierea patrimoniului

inventory of tangible assets shall be kept "Inventarul imobilizrilor corporale se
in a database.",
ine ntr-o baz de date."
- Article 27 Minimum management and

internal control procedures "The
management and internal control
procedures are drawn up by the
authorising officers in accordance with the
minimum internal control standards
adopted by the Court. Each budget
operation is handled () by the person
responsible for ex-ante verification. () If
the person responsible for ex-ante
verification establishes that the operation
in question satisfies the requirements of
Article 47(3) of the Implementing Rules,
he validates it and documents this
validation.".
- Articolul 27 Proceduri minime de

gestiune i de control intern "Procedurile
de gestiune i de control intern sunt
elaborate de ordonatorii de credite, n
conformitate cu standardele minime de
control intern adoptate de Curte. Fiecare
operaiune bugetar este tratat [] de
ctre persoana responsabil de verificarea
ex ante. [] n cazul n care constat c
operaiunea n cauz ndeplinete
cerinele de la articolul 47 alineatul (3) din
Normele de aplicare, persoana
responsabil de verificarea ex ante
valideaz operaiunea i documenteaz
validarea."
We believe our examination provides a

reasonable basis for our opinion.
Considerm c examinarea pe care am

desfurat-o ofer o baz rezonabil
pentru opinia noastr.
Based on our work described in this

report, nothing has come to our attention
that causes us to believe that in all
material respects and based on the
criteria described above:
Bazndu-ne pe activitatea descris n

prezentul raport, putem afirma c nu am
sesizat nimic care s ne determine s
credem c, sub vreun aspect semnificativ
i potrivit criteriilor descrise anterior:
(a) the resources assigned to the Court

have not been used for their intended
purposes;
(a) resursele alocate Curii nu ar fi fost

utilizate n scopurile pentru care au fost
destinate;
(b) the control procedures in place do not

provide the necessary guarantees to
ensure the compliance of financial
operations with the applicable rules and
regulations.
(b) procedurile de control instituite nu ar

oferi garaniile necesare pentru
conformitatea operaiunilor financiare cu
normele i reglementrile n vigoare.
Our report is solely for the purpose set

forth in the first paragraph and for your
information and is not to be used for any
other purpose or to be distributed to any
other parties, except for publication
purpose in the Official Journal of the
European Union.
Prezentul raport este prezentat exclusiv n

scopul definit n primul paragraf i n
vederea informrii dumneavoastr i nu
poate fi utilizat n niciun alt scop sau
distribuit altor pri, cu excepia aciunilor
n vederea publicrii sale n Jurnalul Oficial
al Uniunii Europene.
Luxembourg, 16 June 2011.
Luxemburg, 16 iunie 2011
Rviseur d'entreprises
Rviseur dentreprises
Represented by
Reprezentat de
Marianne Weydert
Marianne Weydert
52011TA0909(01)

Budgetary Control en

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Budgetary Control en

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en

Report by the external auditor on the

Raportul auditorului extern privind

NOT CTRE CITITORI

Without prejudice to the provisions of

Fr a aduce atingere dispoziiilor

The reports which the external auditor of

Rapoartele pe care le-a ntocmit auditorul

Pursuant to a decision taken by the

Ca urmare a deciziei adoptate de membrii

For the Court of Auditors

Pentru Curtea de Conturi

Eduardo Ruiz Garca

Eduardo Ruiz Garca

Secretary-General of the European Court

Secretar general al Curii de Conturi

Financial statements for the year ended

Situaii financiare pentru exerciiul

Independent Auditors report

Raportul auditorului independent

Balance sheet as of 31 December 2010

Bilanul la 31 decembrie 2010

Economic outturn account for the year

Contul rezultatului economic pentru

Cash flow statement for the year ended

Tabelul fluxurilor de numerar pentru

Statement of changes in equity for the

Situaia modificrilor de capital pentru

Accounting policies and notes to the

Politicile contabile i notele la situaiile

2. Significant accounting policies and

2. Principalele politici contabile i

3. Notes to the balance sheet

4. Notes to the economic outturn account 4. Note la contul rezultatului economic

Budget information financial year 2010

Informaii bugetare privind exerciiul

Independent assurance report

Raportul de asigurare independent

Independent Auditors report

Raportul auditorului independent

To the Management of the

European Court of Auditors

Curii de Conturi Europene

We have audited the accompanying

Am efectuat auditul situaiilor financiare,

Managements responsibility for the

Responsabilitatea conducerii n ceea ce

The Management is responsible for the

Conducerea Curii de Conturi Europene

the European Union, and for such internal

cu normele contabile ale Uniunii Europene.

Responsibility of the "Rviseur

Responsabilitatea auditorului (Rviseur

Our responsibility is to express an opinion Responsabilitatea noastr este de a

We believe that the audit evidence we

Considerm c probele de audit pe care

In our opinion, the financial statements

n opinia noastr, situaiile financiare ofer

Luxembourg, 16 June 2011.

Luxemburg, 16 iunie 2011

Balance sheet as of 31 December 2010

Bilanul la 31 decembrie 2010

Assets | Note | 31 December 2010 | 31