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17.10.2012 Official
Journal
of
the
European
Union L
286/29
DECISION OF THE EUROPEAN PARLIAMENT
of 10 May 2012
on discharge in respect of the implementation of the general budget of the European Union for the
financial year 2010, Section III — Commission
(2012/546/EU, Euratom)
THE EUROPEAN PARLIAMENT,
— having regard to the general budget of the European Union for the financial year 2010 ( 1 ),
— having regard to the annual accounts of the European Union for the financial year 2010 (COM(2011)
473 – C7-0256/2011) ( 2 ),
— having regard to the Commission’s report on the follow-up to the discharge for the 2009 financial year
(COM(2011) 736), and to the Commission staff working documents accompanying that report
(SEC(2011) 1350 and SEC(2011) 1351),
— having regard to the Commission communication of 1 June 2011 entitled ‘Synthesis of the Commis
sion’s management achievements in 2010’ (COM(2011) 323),
— having regard to the Commission’s annual report to the discharge authority on internal audits carried
out in 2010 (COM(2011) 643), and to the Commission staff working document accompanying that
report (SEC(2011) 1189),
— having regard to the Annual Report of the Court of Auditors on the implementation of the budget
concerning the financial year 2010, together with the institutions’ replies ( 3 ), and to the Court of
Auditors’ special reports,
— having regard to the statement of assurance ( 4 ) as to the reliability of the accounts and the legality and
regularity of the underlying transactions provided by the Court of Auditors for the financial year 2010
pursuant to Article 287 of the Treaty on the Functioning of the European Union,
— having regard to the Council’s recommendation of 21 February 2012 on discharge to be given to the
Commission in respect of the implementation of the general budget of the European Union for the
financial year 2010 (06081/1/2012 – C7-0053/2012),
— having regard to Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union
and Article 106a of the Euratom Treaty,
— 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 ( 5 ), and in particular Articles
55, 145, 146 and 147 thereof,
— having regard to Rule 76 of, and Annex VI to, its Rules of Procedure,
— having regard to the report of the Committee on Budgetary Control and the opinions of the other
committees concerned (A7-0098/2012),
( 1 ) OJ L 64, 12.3.2010.
( 2 ) OJ C 332, 14.11.2011, p. 1.
( 3 ) OJ C 326, 10.11.2011, p. 1.
( 4 ) OJ C 332, 14.11.2011, p. 134.
( 5 ) OJ L 248, 16.9.2002, p. 1.

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L 286/30
EN
Official Journal of the European Union
17.10.2012
A. whereas under Article 17(1) of the Treaty on European Union the Commission shall execute the budget
and manage programmes and shall do so, under Article 317 of the Treaty on the Functioning of the
European Union in cooperation with the Member States on its own responsibility, having regard to the
principle of sound financial management,
1. Grants the Commission discharge in respect of the implementation of the general budget of the
European Union for the financial year 2010;
2. Sets out its observations in the resolution that forms an integral part of its Decisions on discharge in
respect of the implementation of the general budget of the European Union for the financial year 2010,
Section III — Commission and executive agencies, and in its resolution of 10 May 2012 on the Court of
Auditors’ special reports in the context of the 2010 Commission discharge ( 1 );
3. Instructs its President to forward this Decision, and the resolutions that form an integral part of it, to the
Council, the Commission, the Court of Justice of the European Union, the Court of Auditors, and the
European Investment Bank, and to arrange for their publication in the Official Journal of the European
Union (L series).
The President
The Secretary-General
Martin SCHULZ
Klaus WELLE
( 1 ) Texts adopted, P7_TA(2012)0154 (see page 68 of this Official Journal).

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