3. Regrets that, according to the Court of Auditors, EUR 700 000 of operating expenditure had to be cancelled, which is 18% of the appropriations, and that, according to the Court of Auditors, EUR 3 500 000 of operating expenditure had to be carried over to the next year; joins in the Court of Auditors' remarks concerning the good reasons for the carry-over and their request for improvements in the programming and monitoring of activities with a view to using the available appropriations as efficiently as possible and in order better to respect the principle of annuality;

Revenue equivalent to the amount of the transfer from Chapter 100 to Titles 1 and 2 will be called in when the transfer is made. b) Other expenditure Title 8 The appropriation entered in Title 8 have been updated to take account of the following expenditure deferred from 1987 : - repayments of own resources collection costs (400 million ECU), so as to avoid any dispute concerning repayments for 187 ; - the third and fourth instalments in repayment of the advance made by the Member States in 1984 (251 million ECU) and financial compen ...[+++]sation to Spain and Portugal for their share in financing these repayments. c) Revenue The estimates contained in the preliminary draft budget have been updated to take account of : - the proceeds of the special elimination levy to be introduced for the 1987/88 sugar marketing year (261 million ECU) ; - the deferral by Portugl of introduction of the common VAT system until 1989 ; - the reduction in the rate of the crisis levy on staff salaries (7.36 million ECU).