Decision of the Bureau of the European Parliament of 29 March 2004 laying dow... (32011D0409(01))
EU - Rechtsakte: 01 General, financial and institutional matters

DECISION OF THE BUREAU OF THE EUROPEAN PARLIAMENT

of 29 March 2004(1)

laying down the procedures for implementing Regulation (EC) No 2004/2003 of the European Parliament and of the Council on the regulations governing political parties at European level and the rules regarding their funding

2011/C 112/01
THE BUREAU,
Having regard to the Treaty establishing the European Community, and in particular Article 191 thereof,
Having regard to Regulation (EC) No 2004/2003 of the European Parliament and of the Council of 4 November 2003 on the regulations governing political parties at European level and the rules regarding their funding(2), and in particular Article 9(1) thereof,
Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(3) (hereinafter ‘the Financial Regulation’), Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities(4) (hereinafter ‘the regulation laying down detailed implementing rules’),
Having regard to Rule 23(11) of Parliament’s Rules of Procedure,
Whereas:
(1) There is a need to lay down the procedures for awarding and managing grants intended to contribute to the funding of political parties at European level and political foundations at European level;
(2) Financial support for political parties at European level and for political foundations at European level constitute an operating grant within the meaning of Article 108 et seq. of the Financial Regulation,
(3) Financial support for political foundations at European level is accessory to financial support for political parties at European level, as it is conditioned on the former's affiliation to a political party at European level and on former's complementary role in achieving the long-term objectives of the latter. For reasons of sound financial management and transparency, each award of financial support shall be the subject of a Bureau decision of which the beneficiary shall be notified.
HAS DECIDED AS FOLLOWS:

Article 1

Subject-matter

These rules lay down the procedures for implementing Regulation (EC) No 2004/2003 of the European Parliament and of the Council of 4 November 2003 on the regulations governing political parties at European level and the rules regarding their funding.
Unless explicitly stated otherwise, these rules apply both to political parties at European level, hereinafter ‘parties’, and to political foundations at European level, hereinafter ‘foundations’.

Article 1a

For the funding of parties and foundations, the Bureau shall adopt at the beginning of every parliamentary term an indicative multiannual financial framework, based on reference values for the basic amount per party and for the additional amount linked to the number of MEPs being a member of the party concerned. This framework will constitute the prime reference for the budgetary authority of the European Parliament during the annual budgetary procedure, without affecting the powers of the budgetary authority as defined by the Treaty.

Article 2

Call for proposals

The European Parliament shall publish each year, before the end of the first half of the year, a call for proposals with a view to the awarding of grants to fund parties and foundations. The published document shall set out the eligibility criteria, the arrangements for the provision of Community funding and the proposed timetable for the award procedure.

Article 3

Funding application

1.   For the purposes of implementing Article 4 of Regulation (EC) No 2004/2003, any organisation wishing to receive a grant from the general budget of the European Union shall submit a written application to the President of the European Parliament prior to the 1 October preceding the financial year in respect of which the grant is being requested. The conditions laid down in Article 3 of Regulation (EC) No 2004/2003 must be met on the date when the application is submitted and be maintained throughout the entire funding period.
2.   The grant application form is annexed to these rules (Annex 1). It is available on Parliament’s Internet site.
3.   All notifications pursuant to Article 4(3) of Regulation (EC) No 2004/2003 shall be forwarded to the President of the European Parliament.

Article 4

Decision on the funding application

1.   On a proposal from the Secretary-General, the Bureau shall assess funding applications on the basis of the criteria laid down in Articles 3 and 4 of Regulation (EC) No 2004/2003 with a view to determining which applications are eligible for funding. The Bureau and, when the Bureau decision is being prepared, the Secretary-General may ask an applicant to submit further supporting documents or to clarify the supporting documents attached to the application, by a deadline which they shall lay down.
2.   Before 1 January of the financial year in respect of which the grant is being requested, the Bureau shall draw up the list of beneficiaries and the amounts of the grants awarded. Should a grant application not be approved, the Bureau shall set out in the same decision the grounds for rejecting the application, in particular in the light of the criteria laid down in Articles 3 and 4 of Regulation (EC) No 2004/2003.
Should it not be possible, on account of the date of the last Bureau meeting before the parliamentary Christmas break, to finalise the examination of the applications in due time, the deadline laid down in subparagraph 1 may in exceptional cases be extended.
The Bureau decision shall be adopted on the basis of the assessment provided for in paragraph 1. It shall take account of any changes which have occurred in an applicant’s situation following submission of the application, on the basis of notifications received pursuant to Article 4(3) of Regulation (EC) No 2004/2003 and changes which are common knowledge.
Pursuant to Article 10(1)(b) of Regulation (EC) No 2004/2003, the grant amount to be awarded to each party shall be determined on the basis of the number of MEPs being a member of the applicant party on the final date for submission of applications, except where the number of MEPs increases following the accession of new Member States.
When, due to a change in the number of organisations applying for funding or the number of MEPs having joined an applicant party, the reference amounts for the applicants are significantly different from those which could be expected under Article 1a, the Secretary-General shall immediately inform the Bureau, which may invite the President to submit a proposal to the competent committee with a view to adapting the available appropriations.
3.   The Secretary-General, or a person duly authorised by him, shall inform applicants in writing of the decision taken on their applications. In cases where an application has been approved, the notification shall incorporate, as an annex, the grant award decision of the Bureau. In cases where an application has not been approved, the notification shall include the grounds for rejection set out by the Bureau. Applicants whose applications have been rejected by the Bureau shall be informed of that fact within 15 calendar days following notification to beneficiaries of the decision to award a grant.

Article 5

Grant award decision

A grant awarded to a beneficiary shall be the subject of a grant award decision made by the Bureau and notified to the beneficiary, pursuant to Article 108(1), last subparagraph, second alternative, of the Financial Regulation. A copy of the draft grant award decision is annexed to these rules (Annex 2).

Article 6

Payment

1.   Unless the Bureau decides otherwise, grants shall be paid to beneficiaries in the form of pre-financing in one instalment of 80 % of the maximum amount of the grant within 15 days following the date of the grant award decision. 100 % pre-financing of the maximum grant amount shall be permitted provided the beneficiary supplies a guarantee pursuant to Article 182 of the Financial Regulation Implementing Rules covering 40 % of the grant awarded.
2.   The balance shall be paid once the period of eligibility for Community funding has come to an end, on the basis of the expenditure actually incurred by the beneficiary in implementing the work programme. If the total amount of the preceding payments exceeds the figure determined for the final grant, the European Parliament shall recover the sums unduly paid.
3.   By 15 May and at the latest by 30 June following the end of the financial year, the beneficiary shall submit the following documents with a view to enabling Parliament to pay the balance of the grant:
— a final report on the implementation of the work programme, as defined in Annex 1, Section II(2.1);
— a final financial statement of the eligible expenditure actually incurred, based on the structure of the provisional budget;
— a comprehensive summary of revenue and expenditure corresponding to the beneficiary’s accounts for the period of eligibility covered by the grant award decision, specifying, where parties are concerned, the amount of the surplus carried over by the party to the next financial year and the amount to be provided for the financial reserve;
— the list provided for in Article 6(1)(b) of Regulation 2004/2003, specifying the donors and their respective donation exceeding EUR 500 per year and per donor;
— a list of contracts, with the exception of lease contracts for the bureaux and the employment contracts of the salaried personnel, exceeding EUR 10 000, with specification of the contractual partner and the address thereof and the scope of the goods or services;
— a report on an external audit of the beneficiary’s accounts carried out by an independent body or expert authorised under national law to audit accounts and appointed by Parliament for all political parties and foundations at European level.
4.   The purpose of the external audit shall be to certify that:
— financial statements have been prepared in accordance with the national legislation applicable to the beneficiary, are free of material misstatement and show a true and fair view of the financial position and the operating results;
— the financial documents submitted by the beneficiary to Parliament are consistent with the financial provisions of the Bureau's grant award decision;
— the expenditure declared was actually incurred;
— the statement of revenue is exhaustive;
— the obligations arising out of Articles 6, 7, 8 and 10(2) of Regulation (EC) No 2004/2003 have been met;
— where grants to parties are concerned, any surplus carried over to the next financial year has been used in the first quarter of the financial year, pursuant to Article 6a.
— where grants to parties are concerned, the obligations arising out of Article 109(4) of the Financial Regulation have been met.
The auditor shall be mandated by Parliament, subject to the tender procedures in force under the Financial Regulation. The auditor’s fees shall be paid by Parliament.
5.   Upon receipt of the documents referred to in paragraph 3, and within two months, the Bureau, acting on a proposal from the Secretary-General, shall approve the final report on the implementation of the work programme and the final financial statement.
The Bureau and, when the Bureau decision is being prepared, the Secretary-General may ask the beneficiary to supply supporting documents or any further information it regards as necessary to enable it to approve the final report and the final financial statement. The beneficiary shall have 15 days in which to submit the supporting documents concerned.
After hearing the representatives of the beneficiary concerned, the Bureau may reject the final report and the final financial statement and call for the submission of a fresh report and a fresh financial statement. The beneficiary shall have 15 days in which to submit a fresh report and a fresh financial statement.
Should Parliament not respond in writing within the two-month period referred to above, the final report and the final financial statement shall be deemed to have been approved.
6.   The beneficiary shall notify Parliament of the amount of interest or equivalent benefits generated by the pre-financing received from Parliament. The notification must be forwarded with the application for payment of the balance which settles the pre-financing procedure. That interest shall be the subject of a recovery order issued by the Secretary-General or his delegate.

Article 6a

Carry-over to the next financial year and reserve account (applicable to parties only)

1.   Revenue surplus
The revenue surplus of financial year N that may, under the terms of Article 109(4) of the Financial Regulation, be carried over to the next financial year and entered in a specific reserve is constituted by the difference between the total eligible expenditure and
(a) the amount of the initial grant awarded by the European Parliament for financial year N, pursuant to Article 4(2), and
(b) the party’s own resources earmarked to cover eligible expenditure, the party having previously covered non-eligible expenditure using own resources only, and
(c) any surplus carried over from financial year N-1.
2.   Carry-over to the next financial year
(a) The revenue surplus that may be carried over to financial year N+1 may not exceed 25 % of the total revenue referred to in paragraph 1(a) and (b).
(b) The amount actually carried over shall be entered on the closing balance sheet for financial year N as a ‘provision to be carried over to financial year N+1 to cover eligible costs to be incurred in the first quarter of N+1’. The allocation to that provision shall constitute an eligible cost coming under financial year N.
(c) The provision in question shall be recorded in the profit and loss account for financial year N+1. An interim settlement of account to be made on 31 March of year N+1 shall determine the eligible expenditure actually incurred as at that date. If the provision is greater than that expenditure, the difference between the two amounts shall be deducted from the grant when the final grant for year N is laid down in accordance with Article 7.
3.   Specific reserve account
(a) The closing balance sheet liabilities may include a specific reserve account to which the sole funds credited shall be the revenue surplus referred to in paragraph 1.
(b) The revenue surplus assignable to the specific reserve account may not exceed the difference between the revenue referred to in paragraph 1(b) and the minimum notional portion (15 %) of own resources necessary to cover eligible expenditure actually incurred or included in the provision to be carried over to financial year N+1.
(c) The specific reserve account may not be credited with any sum bringing its total amount above the reference amount provided for in the third subparagraph of Article 109(4) of the Financial Regulation, defined as the arithmetic mean of the total revenue of the last three financial years.

Article 7

Determining the final grant

1.   Irrespective of the information obtained subsequently in connection with the checks and audits, after hearing the representatives of the beneficiary making the request to be heard, the Bureau shall determine the amount of the final grant to be awarded to the beneficiary on the basis of the documents referred to in Article 6(3) which it has approved.
2.   Under no circumstances may the total amount paid to the beneficiary by Parliament exceed:
— the maximum amount of the grant laid down in Article I.3.2 of the grant award decision;
— 85 % of the eligible expenditure actually incurred.
3.   The grant shall be limited to the amount needed to balance revenue and eligible expenditure in the operating budget of the beneficiary which implemented the work programme and under no circumstances shall it produce a profit for the beneficiary, after application of Article 109(4) of the Financial Regulation and Article 6a of these rules. Any surplus shall give rise to a corresponding reduction in the amount of the grant.
4.   On the basis of the amount of the final grant determined in this way and the cumulative amount of the payments previously made under the grant award decision, the Bureau shall lay down the amount of the balance to be paid, which shall be equal to the amounts still due to the beneficiary. If the cumulative amount of the payments previously made exceeds the amount of the final grant, the Secretary-General or his delegate shall issue a recovery order in respect of the excess amount.

Article 8

Suspension and reduction of the grant

On a proposal from the Secretary-General, the Bureau shall suspend payments and reduce the grant, and, if appropriate, shall revoke the grant award decision, and may request appropriate repayment,
(a) in the event of the grant being used to cover expenditure not authorised by Regulation (EC) No 2004/2003;
(b) in the event of failure to provide the notification laid down in Article 4(3) of Regulation (EC) No 2004/2003;
(c) in the event of failure to meet the conditions and obligations laid down in Articles 3 and 6 respectively of Regulation (EC) No 2004/2003;
(d) should one of the circumstances described in Article 93 or 94 of the Financial Regulation arise.
Before taking a decision, the Bureau shall give the beneficiary the chance to comment on the irregularities established.

Article 9

Recovery

1.   If amounts have been unduly paid to the beneficiary or if a recovery procedure is justified under the terms of the grant award decision, the beneficiary shall repay the amounts concerned to Parliament, in accordance with the terms and by the deadline laid down by Parliament.
2.   Should the beneficiary fail to make the repayment by the deadline laid down by Parliament, the latter shall charge on the sums due late-payment interest at the rate laid down in Article II.13.3 of the grant award decision. The late-payment interest shall cover the period between the deadline laid down for repayment, exclusive, and the date on which Parliament receives full repayment of the sums due, inclusive.

Article 10

Checks and audits

1.   The regular verification pursuant to Article 5(1) of Regulation (EC) No 2004/2003 shall be carried out by the Secretary-General.
2.   The beneficiary shall supply all the detailed information requested to Parliament, or to any other external body authorised by Parliament, so that the latter can verify the proper implementation of the work programme and the provisions of the grant award decision.
3.   The beneficiary shall keep at Parliament’s disposal all the original documents, in particular accounting, bank and tax documents, or, in duly substantiated exceptional cases, certified true copies of the original documents, relating to the grant award decision for a period of five years from the date on which the balance of the amounts due, as referred to in Article I.4 of the grant award decision, is paid.
4.   The beneficiary shall facilitate the performance by Parliament, either directly by Parliament staff or by any other external body Parliament has authorised to that effect, of an audit of the way the grant has been used. Such audits may be carried out throughout the lifetime of the grant award decision, up to the date on which the balance is paid, and for a period of five years as from the date on which the balance is paid. If appropriate, the audit findings may give rise to recovery decisions by the Bureau.
5.   The grant award decision shall expressly provide for auditing by the European Parliament and the Court of Auditors, on the basis of records and on the spot, of the beneficiary which has received a grant from the general budget of the European Union.
Ex-post checks shall be conducted by the authorising officer referred to in § 107 and 115 of the European Parliament Decision of 5 May 2010 on discharge in respect of the implementation of the European Union general budget for the financial year 2008, Section I - European Parliament.
6.   Pursuant to Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF)(5), OLAF may also carry out checks and verifications on the spot, in accordance with the procedures laid down by Community law with a view to protecting the financial interests of the European Communities against fraud and other irregularities. If appropriate, the findings may give rise to recovery decisions by the Bureau.

Article 11

Technical assistance

1.   On a proposal from the Secretary-General, the Bureau may grant parties technical assistance, in accordance with the Bureau decision of 14 March 2000 governing the use of Parliament's premises by outside bodies, as amended by the decision of 2 June 2003, and any other form of technical assistance provided for by subsequent rules. The Bureau may delegate to the Secretary-General the power to take certain types of decisions concerning the granting of technical assistance.
In this regard and in application of Article 1(2), political foundations shall be treated in the same way as political parties.
2.   Each year, within three months following the end of the financial year, the Secretary-General shall submit to the Bureau a report setting out details of the technical assistance provided by Parliament to each party. The report shall then be published on Parliament's Internet site.

Article 11a

Rules for election campaigns

In good time before the 2009 elections to the European Parliament, the Bureau may adopt rules on the eligibility of parties' expenses in connection with campaigns conducted by parties in the context of the elections to the European Parliament.

Article 12

Publicity

1.   The European Parliament shall publish on its Internet site at least the information referred to in Article 9a of Regulation (EC) No 2004/2003 and in Article 169 of Regulation (EC) No 2342/2002 during the first six months of the following financial year.
2.   The beneficiary shall publish at least the information detailed in Article 6(1) of the Regulation (EC) No 2004/2003 by 30 September following the financial year in respect of which the grant has been awarded on its Internet site, or where there is no such site, in an appropriate media.

Article 13

Right of appeal

Decisions taken pursuant to these rules may be the subject of an appeal to the Court of Justice of the European Communities or the Court of First Instance of the European Communities, in accordance with the conditions laid down by the Treaty.

Article 14

Transitional rules for the financial year 2008

1.   The European Parliament will communicate to the parties concerned, as soon as possible after adoption of the modifications to these rules on 18 February 2008, the information in respect of affiliated foundations referred to in Article 2.
2.   Where a party submits, on the basis of the modifications introduced by the amendment of Regulation (EC) No 2004/2003 or by the present rules, a supplementary application, within the meaning of Article 2 of Regulation (EC) No 1524/2007,
(a) for its own funding: the Authorising Officer by delegation is delegated to sign the corresponding amending grant agreement without a further Bureau decision;
(b) for funding of a foundation: the dates of 1 November and 1 February, laid down in Article 3(1) and Article 4(2), are replaced by 28 March and 28 June.

Article 15

Revision of the rules

Before 30 September 2010 the Secretary-General of Parliament shall submit to the Bureau a report on the implementation of these rules. If appropriate, that report shall set out any proposed changes to be made to these rules and to the arrangements for funding European political parties as laid down by Regulation (EC) No 2004/2003.

Article 16

Entry into force

The modifications adopted by the Bureau on 2 February 2011 shall apply as from the grant award procedure for 2012. These rules will be published in the
Official Journal of the European Union
and on the website of the European Parliament.
(1)  Amended by the Bureau decision of 1 February 2006, 18 February 2008 and 2 February 2011. The present publication concerns a consolidated version of the Bureau decision of 29 March 2004, as last amended by Bureau Decision of 2 February 2011.
(2)  
OJ L 297, 15.11.2003, p. 1
.
(3)  
OJ L 248, 16.9.2002, p. 1
.
(4)  
OJ L 357, 31.12.2002, p. 1
.
(5)  
OJ L 136, 31.5.1999, p. 1
.

ANNEX 1

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ANNEX 2a

PARTY

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ANNEX

Breakdown of the provisional operating budget

Expenditure

Eligible expenditure

Budget

Actual

A.1:   Personnel costs

1.

Salaries

 

 

2.

Contributions

 

 

3.

Professional training

 

 

4.

Staff missions expenses

 

 

5.

Other personnel costs

 

 

A.2:   Infrastructure and operating costs

1.

Rent, charges and maintenance costs

 

 

2.

Costs relating to installation, operation and maintenance of equipment

 

 

3.

Depreciation of movable and immovable property

 

 

4.

Stationery and office supplies

 

 

5.

Postal and telecommunications charges

 

 

6.

Printing, translation and reproduction costs

 

 

7.

Other infrastructure costs

 

 

A.3:   Administrative expenditure

1.

Documentation costs (newspapers, press agencies, databases)

 

 

2.

Costs of studies and research

 

 

3.

Legal costs

 

 

4.

Accounting and audit costs

 

 

5.

Support to affiliated organisations and subsidies to third parties

 

 

6.

Miscellaneous administrative costs

 

 

A.4:   Meetings and representation costs

1.

Costs of meetings

 

 

2.

Participation in seminars and conferences

 

 

3.

Representation costs

 

 

4.

Costs of invitations

 

 

5.

Other meeting-related costs

 

 

A.5:   Information and publication costs

1.

Publication costs

 

 

2.

Creation and operation of Internet sites

 

 

3.

Publicity costs

 

 

4.

Communications equipment (gadgets)

 

 

5.

Seminar and exhibitions

 

 

6.

Election campaigns(1)

 

 

7.

Other information-related costs

 

 

A.6:

Expenditure relating to contributions in kind

 

 

A.7:

Allocation to ‘Provision to cover eligible expenditure to be incurred in the first quarter of N+1’ (1)

 

 

A.

TOTAL ELIGIBLE EXPENDITURE

 

 

B.1   Non-eligible expenditure

1.

Allocations to other provisions

 

 

2.

Financial charges

 

 

3.

Exchange losses

 

 

4.

Doubtful claims on third parties

 

 

5.

Others (to be specified)

 

 

B.

TOTAL NON-ELIGIBLE EXPENDITURE

 

 

C.

TOTAL EXPENDITURE

 

 

Revenue

 

Budget

Actual

D.1

Dissolution of ‘Provision to cover eligible costs to be incurred in the first quarter of N’(1)

 

 

D.2

European Parliament grant

 

 

D.3

membership fees

 

 

3.1

from member parties

 

 

3.2

from individual members

 

 

D.4

Donations

 

 

4.1

above 500 EUR

 

 

4.2

below 500 EUR

 

 

D.5

Other own resources (to cover eligible expenditure) (to be listed)

 

 

 

 

 

D.6

Contributions in kind

 

 

 

 

 

D.

REVENUE (to cover eligible expenditure)

 

 

 

 

 

E.1

Additional other own resources (to cover non-eligible expenditure) (to be listed)

 

 

E.

REVENUE (to cover non-eligible expenditure

 

 

F.

TOTAL REVENUE

 

 

G.

profit/loss (F-C)

 

 

H.1

Allocation of own resources to the specific reserve account(1)

 

 

H.

Profit/loss for verifying compliance with the no-profit rule (G-H.1)(1)

 

 

(1)  Not applicable to political foundations at European level.

ANNEX 2B

FOUNDATIONS

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ANNEX

Breakdown of the provisional operating budget

Expenditure

Eligible expenditure

Budget

Actual

A.1:   Personnel costs

1.

Salaries

 

 

2.

Contributions

 

 

3.

Professional training

 

 

4.

Staff missions expenses

 

 

5.

Other personnel costs

 

 

A.2:   Infrastructure and operating costs

1.

Rent, charges and maintenance costs

 

 

2.

Costs relating to installation, operation and maintenance of equipment

 

 

3.

Depreciation of movable and immovable property

 

 

4.

Stationery and office supplies

 

 

5.

Postal and telecommunications charges

 

 

6.

Printing, translation and reproduction costs

 

 

7.

Other infrastructure costs

 

 

A.3:   Administrative expenditure

1.

Documentation costs (newspapers, press agencies, databases)

 

 

2.

Costs of studies and research

 

 

3.

Legal costs

 

 

4.

Accounting and audit costs

 

 

5.

Support to affiliated organisations and subsidies to third parties

 

 

6.

Miscellaneous administrative costs

 

 

A.4:   Meetings and representation costs

1.

Costs of meetings

 

 

2.

Participation in seminars and conferences

 

 

3.

Representation costs

 

 

4.

Costs of invitations

 

 

5.

Other meeting-related costs

 

 

A.5:   Information and publication costs

1.

Publication costs

 

 

2.

Creation and operation of Internet sites

 

 

3.

Publicity costs

 

 

4.

Communications equipment (gadgets)

 

 

5.

Seminar and exhibitions

 

 

6.

Election campaigns(1)

 

 

7.

Other information-related costs

 

 

A.6:

Expenditure relating to contributions in kind

 

 

A.7:

Allocation to ‘Provision to cover eligible expenditure to be incurred in the first quarter of N+1’ (1)

 

 

A.

TOTAL ELIGIBLE EXPENDITURE

 

 

B.1   Non-eligible expenditure

1.

Allocations to other provisions

 

 

2.

Financial charges

 

 

3.

Exchange losses

 

 

4.

Doubtful claims on third parties

 

 

5.

Others (to be specified)

 

 

B.

TOTAL NON-ELIGIBLE EXPENDITURE

 

 

C.

TOTAL EXPENDITURE

 

 

Revenue

 

Budget

Actual

D.1

Dissolution of ‘Provision to cover eligible costs to be incurred in the first quarter of N’(1)

 

 

D.2

European Parliament grant

 

 

D.3

membership fees

 

 

3.1

from member parties

 

 

3.2

from individual members

 

 

D.4

Donations

 

 

4.1

above 500 EUR

 

 

4.2

below 500 EUR

 

 

D.5

Other own resources (to cover eligible expenditure) (to be listed)

 

 

 

 

 

D.6

Contributions in kind

 

 

 

 

 

D.

REVENUE (to cover eligible expenditure)

 

 

 

 

 

E.1

Additional other own resources (to cover non-eligible expenditure) (to be listed)

 

 

E.

REVENUE (to cover non-eligible expenditure

 

 

F.

TOTAL REVENUE

 

 

G.

profit/loss (F-C)

 

 

H.1

Allocation of own resources to the specific reserve account(1)

 

 

H.

Profit/loss for verifying compliance with the no-profit rule (G-H.1)(1)

 

 

(1)  Not applicable to political foundations at European level.
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