第37条预算资金

本组织的预算由下述款项提供：

（a）本组织自己的资源；

（b）各缔约国对其征收的欧洲专利维持费的应缴款项；

（c）必要时，各缔约国缴纳的特别会费；

（d）合适时，第146条规定的收入；

（e）仅对有形资产而言，合适时，由土地或者建筑物担保的第三方借款；

（f）合适时，对特定项目的第三方资助。

Article 37 Budgetary funding

The budget of the Organisation shall be financed:

(a)by the Organisation's own resources;

(b)by payments made by the Contracting Statesin respect of renewal fees for European patents levied in these States;

(c)where necessary, by special financialcontributions made by the Contracting States;

(d)where appropriate, by the revenue providedfor in Article 146;

(e)where appropriate, and for tangible assetsonly, by third-party borrowings secured on land or buildings;

(f)where appropriate, by third‑party fundingfor specific projects.

第38条本组织的资源

本组织的资源应当包括：

（a）来自于费用和其他资源的收入，以及本组织的准备金；

（b）退休基金的资源应当作为本组织特殊的资产，用于通过提供合适的准备金支持本组织的退休金方案。

Article 38 The Organisation's own resources

The Organisation's own resources shall comprise:

(a)all income from fees and other sources andalso the reserves of the Organisation;

(b)the resources of the Pension Reserve Fund,which shall be treated as a special class of asset of the Organisation,designed to support the Organisation's pension scheme by providing theappropriate reserves.

第39条缔约国关于欧洲专利维持费的应缴款项

（1）各缔约国应按照行政委员会将确定的比例向本组织支付其征收的欧洲专利维持费；该比例不得超过75%，并且该比例对于所有缔约国而言是相同的。然而，若该比例对应的数额小于行政委员会确定的统一最小数额，缔约国应按照该最小数额向本组织支付。

（2）各缔约国应当向本组织提供信息，例如本组织认为决定应付款项数额必需的信息。

（3）行政委员会应当决定应付款项的期限。

（4）如果缔约国在期满日未完全支付其应付款项，应当自期满日起就未付部分支付利息。

(1) EachContracting State shall pay to the Organisation in respect of each renewal feereceived for a European patent in that State an amount equal to a proportion ofthat fee, to be fixed by the Administrative Council; the proportion shall notexceed 75% and shall be the same for all Contracting States. However, if thesaid proportion corresponds to an amount which is less than a uniform minimumamount fixed by the Administrative Council, the Contracting State shall paythat minimum to the Organisation.

(2)Each Contracting State shall communicateto the Organisation such information as the Administrative Council considers tobe necessary to determine the amount of these payments.

(3)The due dates for these payments shall bedetermined by the Administrative Council.

(4)If a payment is not remitted fully by thedue date, the Contracting State shall pay interest from the due date on theamount remaining unpaid.

第40条费用和支付等级——特殊会费

（1）第38条中的费用数额以及第39条中的比例应确定在保证本组织的收入足以使本组织的预算平衡的水平。

（2）然而，若第1款中的条件不能使本组织预算平衡，缔约国应向本组织缴纳特别会费，具体的数额应由行政委员会针对会计年度决定。

（3）特别会费应当根据本公约生效的前倒数第二年，各缔约国递交的专利申请数量确定，并按照如下方式计算：

（a）在缔约国内所递交专利申请数量的一半；

（b）在该缔约国具有居所或营业所的自然人或法人在其他缔约国所递交专利申请数量中第二高数量的一半；

然而，若缔约国递交的专利申请超过25000件，其应缴的特别会费应一并计算，并且按照该占在缔约国内递交的专利申请总数的百分比制定新的等级。

（4）若不能根据第3款确定某缔约国会费等级，行政委员会应当在该缔约国同意的情况下，确定其会费等级。

（5）第39条第3款和第4款的规定应当准用于特别会费。

（6）特别会费应当按照对所有缔约国相同的利率偿还。只要预算中有可能偿还，则应当偿还；数额应当根据第3款和第4款规定的等级在缔约国中分配。

（7）任意会计年度的特别会费应当在偿还下一个会计年度的特别会费或部分特别会费之前清偿。

Article 40 Level of fees and payments – Special financialcontributions

(1)The amounts of the fees referred to in Article 38 andthe proportion referred to in Article 39 shallbe fixed at such a level as to ensure that the revenue in respect thereof issufficient for the budget of the Organisation to be balanced.

(2)However, if the Organisation is unable tobalance its budget under the conditions laid down inparagraph 1,the Contracting States shall remit to the Organisation special financialcontributions, the amount of which shall be determined by the AdministrativeCouncil for the accounting period in question.

(3)These special financial contributionsshall be determined in respect of any Contracting State on the basis of thenumber of patent applications filed in the last year but one prior to that ofentry into force of this Convention, and calculated in the followingmanner:

(a)one half in proportion to the number ofpatent applications filed in that Contracting State;

(b)one half in proportion to the secondhighest number of patent applications filed in the other Contracting States bynatural or legal persons having their residence or principal place of businessin that Contracting State.

However, the amounts to be contributed by States in which the numberof patent applications filed exceeds 25 000 shall then be taken as a wholeand a new scale drawn up in proportion to the total number of patentapplications filed in these States.

(4)Where the scale position of anyContracting State cannot be established in accordance with paragraph 3,the Administrative Council shall, with the consent of that State, decide itsscale position.

(5)Article 39,paragraphs 3 and 4,shall apply mutatis mutandis to the special financial contributions.

(6)The special financial contributions shallbe repaid with interest at a rate which shall be the same for all ContractingStates. Repayments shall be made in so far as it is possible to provide forthis purpose in the budget; the amount thus provided shall be distributed amongthe Contracting States in accordance with the scale referred to in paragraphs 3 and 4.

(7)The special financial contributionsremitted in any accounting period shall be repaid in full before any suchcontributions or parts thereof remitted in any subsequent accounting period arerepaid.

第41条预付款

（1）根据欧洲专利局局长的请求，缔约国应当在行政委员会确定的限额内向本组织预付应缴款项和会费。预付款的数额应当根据该缔约国针对会计年度应缴总额的比例确定。

（2）第39条第3款和第4款的规定应当准用于预付款。

(1)At the request of the President of theEuropean Patent Office, the Contracting States shall grant advances to theOrganisation, on account of their payments and contributions, within the limitof the amount fixed by the Administrative Council. The amount of such advancesshall be determined in proportion to the amounts due from the ContractingStates for the accounting period in question.

(2)Article 39,paragraphs 3 and 4,shall apply mutatis mutandis to the advances.

第42条预算

（1）本组织的预算应当平衡。预算应当根据财务条例中公认的会计原则制定。必要时，可以修订或增补预算。

（2）预算应当使用财务条例中规定的计算单位制定。

Article 42 Budget

(1)The budget of the Organisation shall bebalanced. It shall be drawn up in accordance with the generally acceptedaccounting principles laid down in the Financial Regulations. If necessary,there may be amending or supplementary budgets.

(2)The budget shall be drawn up in the unitof account fixed in the Financial Regulations.

第43条开支的授权

（1）除财务条例另有规定外，预算中列入的开支应当是对一个会计年度期间的授权。

（2）根据财务条例的规定，除了员工开支有关的拨款外，在会计年度结束时尚未使用的任何拨款可以转入下一个会计年度，但不得迟于下一个会计年度结束之时。

（3）拨款应当根据开支类型和目的列在不同的条目下，必要时，根据财务条例的规定进行细分。

Article 43

Authorisation for expenditure

(1)The expenditure entered in the budgetshall be authorised for the duration of one accounting period, unless theFinancial Regulations provide otherwise.

(2)In accordance with the FinancialRegulations, any appropriations, other than those relating to staff costs,which are unexpended at the end of the accounting period may be carriedforward, but not beyond the end of the following accounting period.

(3)Appropriations shall be set out underdifferent headings according to type and purpose of the expenditure andsubdivided, as far as necessary, in accordance with the FinancialRegulations.

第44条不可预见开支的拨款

（1）本组织的预算可以包含无法预见的开支的拨款。

（2）本组织使用这些拨款应得到行政委员会的事先准许。

Article 44 Appropriations for unforeseeable expenditure

(1)The budget of the Organisation may containappropriations for unforeseeable expenditure.

(2)The employment of these appropriations bythe Organisation shall be subject to the prior approval of the AdministrativeCouncil.

第45条会计年度

会计年度始于1月1号，终于12月31号。

Article 45 Accounting period

The accounting period shall commence on 1 January and end on31 December.

第46条预算的准备和通过

（1）欧洲专利局局长应当在财务条例规定的日期以前向行政委员会提交预算草案。

（2）预算以及任何修订或增补的预算应当经行政委员会通过。

(1)The President of the European PatentOffice shall submit the draft budget to the Administrative Council no laterthan the date prescribed in the Financial Regulations.

(2)The budget and any amending orsupplementary budget shall be adopted by the Administrative Council..

第47条临时预算

（1）在会计年度开始时，如果预算还没有被行政委员会通过，可以根据财务条例的规定，在上一会计年度预算拨款的1/12的额度内，按月对预算的条目或其他项目进行开支，但欧洲专利局局长的拨款不得超过预算草案拨款的1/12。

（2）在遵守第1款规定的其他条件的情况下，行政委员会可授权超过拨款1/12的开支。

（3）根据第39条确定的前一年度预算草案的条件，作为临时措施，第37（b）条款中规定的应付款项应继续缴纳；

（4）作为临时措施，缔约国应根据第40条第3款和第4款规定的等级按月支付必要的特别会费以保证第1款和第2款的实施。第39条第4款应当准用于上述会费。

(1)If, at the beginning of the accountingperiod, the budget has not been adopted by the Administrative Council,expenditures may be effected on a monthly basis per heading or other divisionof the budget, in accordance with the Financial Regulations, up to one‑twelfthof the budget appropriations for the preceding accounting period, provided thatthe appropriations thus made available to the President of the European PatentOffice shall not exceed one‑twelfth of those provided for in the draftbudget.

(2)The Administrative Council may, subject tothe observance of the other provisions laid down in paragraph 1,authorise expenditure in excess of one‑twelfth of the appropriations.

(3)The payments referred to in Article 37(b) shallcontinue to be made, on a provisional basis, under the conditions determinedunder Article 39 forthe year preceding that to which the draft budget relates.

(4)The Contracting States shall pay eachmonth, on a provisional basis and in accordance with the scale referred toin Article 40,paragraphs 3 and 4,any special financial contributions necessary to ensure implementation of paragraphs 1 and 2. Article 39,paragraph 4, shall apply mutatis mutandis to thesecontributions.

第48条预算执行

（1）欧洲专利局局长应当在所分配的拨款额度内，自行负责执行预算和预算修订或预算增补；

（2）欧洲专利局局长可以根据财务条例的规定，在预算内调整各条目和各子条目之间的资金。

Article 48 Budget implementation

(1)The President of the European PatentOffice shall implement the budget and any amending or supplementary budget onhis own responsibility and within the limits of the allocatedappropriations.

(2)Within the budget, the President of theEuropean Patent Office may, in accordance with the Financial Regulations,transfer funds between the various headings or sub‑headings.

第49条账目审计

（1）本组织的收支和资产负债表应由行政委员会指定的审计师独立审计，审计师的任期为5年，可以续展或延长。

（2）审计应基于单据，必要时，应当场进行。审计应当确定所有的收入是否都已经到账，所有的支出是否都合法和正当，以及财务管理是否完备。在每个会计年度结束之后，审计师应当拟定具有签名的审计报告。

（3）欧洲专利局局长应当每年向行政委员会提交前一会计年度有关预算的账目，显示本组织资产和债务的资产负债表以及审计师的审计报告。

（4）行政委员会应当通过年度账目和审计师的审计报告，并且免除欧洲专利局局长有关预算执行的责任。

Article 49 Auditing of accounts

(1)The income and expenditure account and abalance sheet of the Organisation shall be examined by auditors whoseindependence is beyond doubt, appointed by the Administrative Council for aperiod of five years, which shall be renewable or extensible.

(2)The audit shall be based on vouchers andshall take place, if necessary, in situ. The audit shall ascertain whether allincome has been received and all expenditure effected in a lawful and propermanner and whether the financial management is sound. The auditors shall drawup a report containing a signed audit opinion after the end of each accountingperiod.

(3)The President of the European PatentOffice shall annually submit to the Administrative Council the accounts of thepreceding accounting period in respect of the budget and the balance sheetshowing the assets and liabilities of the Organisation together with the reportof the auditors.

(4)The Administrative Council shall approvethe annual accounts together with the report of the auditors and shalldischarge the President of the European Patent Office in respect of theimplementation of the budget.

第50条财务条例

财务条例应特别规定：

（a）有关预算制定和执行的办法，以及报账和账目审计的办法；

（b）缔约国向本组织支付第37条规定的应付款项和会费，以及第41条规定的预付款的方法和程序；

（c）关于批核人员和会计人员职责的规章，以及对其监督的办法；

（d）第39条、第40条和第47条中规定的利率；

（e）由第146条规定应缴会费的计算方式；

（f）由行政委员会设立的预算和财务委员会的组成和职责；

（g）预算和年度财务报表应遵从的公认会计原则。

The Financial Regulations shall lay down in particular:

(a)the arrangements relating to theestablishment and implementation of the budget and for the rendering andauditing of accounts;

(b)the method and procedure whereby thepayments and contributions provided for in Article 37 andthe advances provided for in Article 41 areto be made available to the Organisation by the Contracting States;

(c)the rules concerning the responsibilitiesof authorising and accounting officers and the arrangements for theirsupervision;  

(d)the rates of interest provided forin Articles 39, 40 and 47;

(e)the method of calculating thecontributions payable by virtue of Article 146;

(f)the composition of and duties to beassigned to a Budget and Finance Committee which should be set up by theAdministrative Council;  

(g)the generally accepted accountingprinciples on which the budget and the annual financial statements shall bebased.

第51条费用

（1）根据本公约实施的任何官方任务或手续，欧洲专利局可以收取费用。

（2）除本公约另有规定外，支付费用的期限应在实施细则中规定。

（3）实施细则规定应当缴费的，还应当同时规定未按期缴费的法律后果。

（4）费用条例应当特别规定收费的数额和缴纳方式。

Article 51 Fees

(1)The European Patent Office may levy feesfor any official task or procedure carried out under this Convention.

(2)Time limits for the payment of fees otherthan those fixed by this Convention shall be laid down in the ImplementingRegulations.

(3)Where the Implementing Regulations providethat a fee shall be paid, they shall also lay down the legal consequences offailure to pay such fee in due time.