European Commission 31 July 2006, Communication from the Commission to the European Parliament, the Council and the Court of Auditors - Annual Accounts For The Financial Year 2005 Of The 6th, 7th, 8th And 9th European Development Funds

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This Communication presents the annual accounts for the 6th, 7th, 8th, and 9th European Development Funds for the 2005 financial year, marking the mandatory transition from cash-based to full accrual-based accounting (comptabilit� d'exercice) pursuant to the 9th EDF Financial Regulation. The document details the consolidated balance sheets, economic outturn accounts, and cash flow statements for resources managed by the European Commission and the European Investment Bank. It further provides a report on financial implementation, including the status of appropriations, recovery orders, and specific instruments such as STABEX and the Investment Facility.AI