(a) the balance sheet and the economic outturn account, which represent the assets and liabilities and financial situation and the economic outturn at 31 December of the previous year; they shall be presented in accordance with the structure laid down by the Directives of the European Parliament and of the Council on the annual accounts of certain types of companies, but with account being taken of the specific nature of the Communities' activities.

Fighting against fraud: The Commission reports on achievements in 2001 by the Commission and the Member States

Commission Staff Policy reform: Staff Unions and Administration report on results of discussions

Fighting fraud: Commission reports on achievements in 2000 and plans future action

The following parameters were taken into account: importance for the budgetary authority and other institutions (in particular the European Parliament, the Council and the European Court of Auditors), the European Court of Auditors' audit findings and recommendations, the findings of the Commission inspection and the action taken on its observations, sensitivity/importance for the Member States and possible interest shown by the media, presumed impact on own resources, number of cases of fraud or irregularities detected, time elapsed since last Commission inspection and specific information from other sources.

In this context the guidelines for the sensible use of wetlands as agreed by the Parties to the Ramsar Convention [Kushiro, 1993] should also be taken into account; Undertakes to ensure that, when sites are proposed, the NATURA 2000 network is consistent with the need to preserve wetland habitats in accordance with the Birds and Habitats Directives; Considers it necessary to formulate an integrated policy on management of hydrological resources in terms of both quantity and quality within the wetlands and outside them, and draws attention to the possible importance here of the communication on Community water policy which the Commission will be submitting; Recalls the support it gave to the communication on coastal areas in its conclusio ...[+++]ns of 18 December 1995, and takes the view that, as in the case of coastal areas, insufficient consultation between all levels of responsibility is one of the main causes of the current situation of wetlands; Emphasizes the need to take wetlands into account when drawing up the Community's strategy for the conservation and sustainable use of biological diversity which the Council called for in its conclusions of 18 December 1995 concerning the Convention on Biological Diversity; Welcomes the necessary research, education and training efforts being made to ensure the protection of wetlands; Stresses the need for the state of wetlands to be observed and monitored and for information and experience in this field to be exchanged, and the role played by the European Environment Agency in this matter, taking account of existing work and mechanisms in this field, particularly under the Ramsar Convention; Advocates coordination and cooperation with third countries to encourage the wise use of wetlands under existing instruments; Expresses the wish that the Community's concerns regarding the wise use and conservation of wetlands should be taken into account at the next conference of the parties to the Ramsar Convention, which must be ...