Net revenue which may be used to finance research projects corresponds to the annual net result of the ECSC in liquidation and subsequently, when liquidation has been completed, to the annual net result of the Assets of the Research Fund for Coal and Steel. The method employed consists of establishing the funding for coal and steel research for year n+2 when producing the balance sheet for year n, taking into account half of the increase or decrease in the net result in relation to the last level of funding adopted for coal and steel research.

n reference year Rn net result for year n Pn contingency provision for year n Dn+1 allocation for research for year n+1 (established when the balance sheet for year n - 1 is produced) Dn+2 allocation for research for year n+2

The algorithms used to establish the size of the contingency provision and the allocations for research for year n+2, which will appear in the balance sheet for year n, are as follows:

size of contingency provision: $P_n=P_{n-1}+\mathrm{0,5*}\left(R_n-D_{n+1}\right)$ allocations for research for year n+2 (rounded up or down to the nearest EUR 100 000. If the calculation gives a result exactly halfway, the allocation shall be rounded up to the nearest EUR 100 000): $D_{n+2}=D_{n+1}+\mathrm{0,5*}\left(R_n-D_{n+1}\right)$ Where appropriate, the amount needed for rounding up (or the amount left over from rounding down) will be taken from (or returned to) the contingency provision.