PURPOSE: presentation by the Commission of the consolidated annual accounts of the European Union for the financial year 2012, as part of the 2012 discharge procedure.

Analysis of the accounts of the Euratom Supply Agency (ESA).

CONTENT: this Commission document sets out the consolidated annual accounts of the European Union for the financial year 2012 as prepared on the basis of the information presented by the institutions, organisations and bodies of the EU, in accordance with Article 129 (2) of the Financial Regulation applicable to the EU's General Budget, including the Euratom Supply Agency (ESA).

In 2012, the tasks and budget of this agency were as follows:

• description of ESA's tasks: the ESA, which is located in Luxembourg, was established by Council Decision 2008/114/EC, Euratom. Its main tasks are to: (i) provide expertise, information and advice to the EU on the market in nuclear materials and services and; (ii) monitor the market in this area.

• ESA's budget for the 2012 financial year: the final annual accounts may be found in the document entitled "Annual Accounts 2012 and Report on Budgetary and Financial Management".

N.B. The European Parliament decided in its vote on the 2012 Budget to restore, after four years, the Budget heading 32.01.06 “Euratom contribution for operation of the Supply Agency”. As a result, for 2012, the Agency was granted a subsidy of EUR 98 000 by the Commission, with a total budget of EUR 140 000 (including financial revenues) for 2012.