# Official Journal C 269/28 O

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 269 |
| | |
| English edition | Information and Notices | Volume 4828 October 2005 |

ISSN 1725-2423

Official Journal

of the European Union

C 269

English edition

Information and Notices

Volume 4828 October 2005

---

| Notice No | Contents | page |
| --- | --- | --- |
| | I   Information |
| | Commission |
| 2005/C 269/1 | European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004 | 1 |
| 2005/C 269/2 | European Aviation Safety Agency — Publication of the final accounts for the financial year 2004 | 5 |
| 2005/C 269/3 | European Maritime Safety Agency — Publication of the final accounts for the financial year 2004 | 9 |
| 2005/C 269/4 | European Environment Agency — Publication of the final accounts for the financial year 2004 | 13 |
| 2005/C 269/5 | European Medicines Agency — Publication of the final accounts for the financial year 2004 | 17 |
| 2005/C 269/6 | European Food Safety Authority — Publication of the final accounts for the financial year 2004 | 21 |
| 2005/C 269/7 | Translation Centre for the bodies of the European Union — Publication of the final accounts for the financial year 2004 | 25 |
| 2005/C 269/8 | European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004 | 29 |
| 2005/C 269/9 | Eurojust — Publication of the final accounts for the financial year 2004 | 33 |
| 2005/C 269/0 | European Training Foundation — Publication of the final accounts for the financial year 2004 | 36 |
| 2005/C 269/1 | European Foundation for the Improvement of Living and Working Conditions — Publication of the final accounts for the financial year 2004 | 40 |
| 2005/C 269/2 | European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004 | 44 |
| 2005/C 269/3 | European Monitoring Centre on Racism and Xenophobia — Publication of the final accounts for the financial year 2004 | 48 |
| 2005/C 269/4 | Community Plant Variety Office — Publication of the final accounts for the financial year 2004 | 52 |
| 2005/C 269/5 | Office for Harmonization in the Internal Market (Trade Marks and Designs) — Publication of the final accounts for the financial year 2004 | 56 |

Notice No

Contents

page

I   Information

Commission

2005/C 269/1

European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004

1

2005/C 269/2

European Aviation Safety Agency — Publication of the final accounts for the financial year 2004

5

2005/C 269/3

European Maritime Safety Agency — Publication of the final accounts for the financial year 2004

9

2005/C 269/4

European Environment Agency — Publication of the final accounts for the financial year 2004

13

2005/C 269/5

European Medicines Agency — Publication of the final accounts for the financial year 2004

17

2005/C 269/6

European Food Safety Authority — Publication of the final accounts for the financial year 2004

21

2005/C 269/7

Translation Centre for the bodies of the European Union — Publication of the final accounts for the financial year 2004

25

2005/C 269/8

European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004

29

2005/C 269/9

Eurojust — Publication of the final accounts for the financial year 2004

33

2005/C 269/0

European Training Foundation — Publication of the final accounts for the financial year 2004

36

2005/C 269/1

European Foundation for the Improvement of Living and Working Conditions — Publication of the final accounts for the financial year 2004

40

2005/C 269/2

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004

44

2005/C 269/3

European Monitoring Centre on Racism and Xenophobia — Publication of the final accounts for the financial year 2004

48

2005/C 269/4

Community Plant Variety Office — Publication of the final accounts for the financial year 2004

52

2005/C 269/5

Office for Harmonization in the Internal Market (Trade Marks and Designs) — Publication of the final accounts for the financial year 2004

56

| EN | |
| --- | --- |

EN

---

I Information

Commission

| 28.10.2005 | EN | Official Journal of the European Union | C 269/1 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/1

---

European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004

(2005/C 269/01)

The complete version of the final accounts may be found at the following address:

http://agency.osha.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 10,6 | 9,5 | Title I
  Staff | 4,3 | 3,7 | 3,4 | 0,1 | 0,9 | 0,1 | 0,1 | 0,0 | 4,4 | 3,8 | 3,4 | 0,1 | 0,9 |
| Own revenue | 0,0 | 0,0 | Title II
  Administration | 1,4 | 1,2 | 1,0 | 0,2 | 0,2 | 0,2 | 0,2 | 0,0 | 1,6 | 1,4 | 1,1 | 0,2 | 0,2 |
| Other subsidies | 0,2 | 0,1 | Title III
  Operating activities | 5,0 | 5,0 | 2,4 | 2,5 | 0,1 | 5,9 | 5,0 | 0,8 | 10,9 | 10,9 | 7,4 | 2,5 | 0,9 |
| Other revenue | 0,0 | 0,1 | Phare expenditure | | | | | | 0,5 | 0,4 | 0,1 | 0,5 | 0,5 | 0,4 | | 0,1 |
| Phare revenue | 0,0 | 0,1 | | | | | | | | | | | | | | |
| Total | 10,8 | 9,8 | Total | 10,8 | 10,0 | 6,8 | 2,9 | 1,2 | 6,6 | 5,6 | 1,0 | 17,4 | 16,6 | 12,4 | 2,9 | 2,2 |
| NB: Differences in totals are due to the effects of rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

10,6

9,5

Title I

Staff

4,3

3,7

3,4

0,1

0,9

0,1

0,1

0,0

4,4

3,8

3,4

0,1

0,9

Own revenue

0,0

0,0

Title II

Administration

1,4

1,2

1,0

0,2

0,2

0,2

0,2

0,0

1,6

1,4

1,1

0,2

0,2

Other subsidies

0,2

0,1

Title III

Operating activities

5,0

5,0

2,4

2,5

0,1

5,9

5,0

0,8

10,9

10,9

7,4

2,5

0,9

Other revenue

0,0

0,1

Phare expenditure

0,5

0,4

0,1

0,5

0,5

0,4

0,1

Phare revenue

0,0

0,1

Total

10,8

9,8

Total

10,8

10,0

6,8

2,9

1,2

6,6

5,6

1,0

17,4

16,6

12,4

2,9

2,2

NB: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Community subsidies | 9 542 | 11 641 |
| Other subsidies | 66 | 66 |
| Other revenue | 111 | 157 |
| Phare revenue | 121 | 824 |
| Total revenue (a) | 9 840 | 12 688 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 379 | 3 245 |
| Appropriations carried over | 60 | 87 |
| Administration — Title II of the budget |
| Payments | 966 | 1 146 |
| Appropriations carried over | 248 | 186 |
| Operating activities — Title III of the budget |
| Payments (1) | 2 426 | 2 559 |
| Appropriations carried over | 2 549 | 5 859 |
| Phare expenditure |
| Payments | 0 | 548 |
| Appropriations carried over | 0 | 502 |
| Total expenditure (b) | 9 628 | 14 131 |
| Outturn for the financial year (c = a - b)
   (2) | 212 | – 1 443 |
| Balance carried over from the previous financial year | – 1 987 | – 1 108 |
| Appropriations carried over from the previous financial year and cancelled | 887 | 766 |
| Sums to be re-used carried over from the previous financial year and not used | 0 | 1 |
| RO (PhareII) | 144 | 0 |
| Payments against commitments cancelled in 2002 | 0 | – 191 |
| Exchange-rate differences | 0 | 4 |
| Phare amount to be refunded to the Commission | – 39 | 0 |
| Adjustment entries | 3 | – 16 |
| Outturn for the financial year before economic adjustments (d) | – 779 | – 1 987 |
| Budget revenue to be recovered | 0 | 850 |
| Other revenue to be recovered | 0 | 3 |
| Acquisitions of fixed assets | 58 | 207 |
| Depreciation | – 175 | – 186 |
| Stock | – 6 | 0 |
| Scrapping of fixed assets | – 91 | 0 |
| Depreciation | 88 | 0 |
| Miscellaneous expenditure | – 34 | – 1 |
| Economic adjustments (e) | – 161 | 873 |
| Balance for the financial year (d + e) | – 940 | – 1 113 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

2004

2003

Revenue

Community subsidies

9 542

11 641

Other subsidies

66

66

Other revenue

111

157

Phare revenue

121

824

Total revenue (a)

9 840

12 688

Expenditure

Staff — Title I of the budget

Payments

3 379

3 245

Appropriations carried over

60

87

Administration — Title II of the budget

Payments

966

1 146

Appropriations carried over

248

186

Operating activities — Title III of the budget

Payments (1)

2 426

2 559

Appropriations carried over

2 549

5 859

Phare expenditure

Payments

0

548

Appropriations carried over

0

502

Total expenditure (b)

9 628

14 131

Outturn for the financial year (c = a - b)
   (2)

212

– 1 443

Balance carried over from the previous financial year

– 1 987

– 1 108

Appropriations carried over from the previous financial year and cancelled

887

766

Sums to be re-used carried over from the previous financial year and not used

0

1

RO (PhareII)

144

0

Payments against commitments cancelled in 2002

0

– 191

Exchange-rate differences

0

4

Phare amount to be refunded to the Commission

– 39

0

Adjustment entries

3

– 16

Outturn for the financial year before economic adjustments (d)

– 779

– 1 987

Budget revenue to be recovered

0

850

Other revenue to be recovered

0

3

Acquisitions of fixed assets

58

207

Depreciation

– 175

– 186

Stock

– 6

0

Scrapping of fixed assets

– 91

0

Depreciation

88

0

Miscellaneous expenditure

– 34

– 1

Economic adjustments (e)

– 161

873

Balance for the financial year (d + e)

– 940

– 1 113

NB: Differences in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euros) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Own capital | | |
| Computer software | 66 | 95 | Own capital | 431 | 431 |
| IT equipment | 90 | 136 | Balance for the financial year | – 67 | – 1 113 |
| Fittings and furniture | 169 | 215 | Subtotal | 365 | – 683 |
| Transportation equipment | 0 | 0 | Medium and long-term liabilities | | |
| Subtotal | 325 | 445 | Liabilities against assigned revenue | 0 | 0 |
| Medium and long-term assets | | | Subtotal | 0 | 0 |
| Community subsidies | 0 | 0 | Current liabilities | | |
| Subtotal | 0 | 0 | Non-automatic carry-overs | 0 | 135 |
| Stocks | | | Automatic carry-overs | 2 857 | 6 498 |
| Office supplies | 0 | 6 | Commission | 145 | 282 |
| Subtotal | 0 | 6 | Sundry accounts payable | 67 | 128 |
| Current assets | | | Payroll deductions | 0 | 73 |
| Community subsidies | 809 | 1 035 | Liabilities against assigned revenue | 0 | 0 |
| Sundry accounts receivable | 19 | 62 | Subtotal | 3 069 | 7 117 |
| Recoverable VAT | 0 | 0 | Suspense accounts | | |
| Subtotal | 828 | 1 097 | Recovery orders | 0 | 0 |
| Cash accounts | | | Revenue for re-use | 0 | 11 |
| Bank and cash | 2 305 | 4 889 | Subtotal | 0 | 11 |
| Imprest accounts | 3 | 1 | Provisions for risks and charges | | |
| Subtotal | 2 308 | 4 890 | Cases pending | 34 | 0 |
| Suspense accounts | | | Subtotal | 34 | 0 |
| Advances | 6 | 6 | | | |
| Subtotal | 6 | 6 | | | |
| Total | 3 468 | 6 445 | Total | 3 468 | 6 445 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euros)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Own capital

Computer software

66

95

Own capital

431

431

IT equipment

90

136

Balance for the financial year

– 67

– 1 113

Fittings and furniture

169

215

Subtotal

365

– 683

Transportation equipment

0

0

Medium and long-term liabilities

Subtotal

325

445

Liabilities against assigned revenue

0

0

Medium and long-term assets

Subtotal

0

0

Community subsidies

0

0

Current liabilities

Subtotal

0

0

Non-automatic carry-overs

0

135

Stocks

Automatic carry-overs

2 857

6 498

Office supplies

0

6

Commission

145

282

Subtotal

0

6

Sundry accounts payable

67

128

Current assets

Payroll deductions

0

73

Community subsidies

809

1 035

Liabilities against assigned revenue

0

0

Sundry accounts receivable

19

62

Subtotal

3 069

7 117

Recoverable VAT

0

0

Suspense accounts

Subtotal

828

1 097

Recovery orders

0

0

Cash accounts

Revenue for re-use

0

11

Bank and cash

2 305

4 889

Subtotal

0

11

Imprest accounts

3

1

Provisions for risks and charges

Subtotal

2 308

4 890

Cases pending

34

0

Suspense accounts

Subtotal

34

0

Advances

6

6

Subtotal

6

6

Total

3 468

6 445

Total

3 468

6 445

NB: Differences in totals are due to the effects of rounding.

---

(1)  This sum includes payments made from the appropriations to be reused in 2004 (18 573 euro).

(2)  Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).

NB: Differences in totals are due to the effects of rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/5 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/5

---

European Aviation Safety Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/02)

The complete version of the final accounts may be found at the following address:

http://www.easa.eu.int/home/finance_en.html

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 11 050 | 11 050 | Title I
  Staff | 7 807 | 6 000 | 5 686 | 314 | 1 807 | 30 (1) | 12 | 18 | 7 837 | 6 030 | 5 698 | 314 | 1 825 |
| Other subsidies | 287 | 248 | Title II
  Administration | 2 539 | 2 060 | 1 250 | 810 | 479 | 396 | 379 | 17 | 2 935 | 2 456 | 1 629 | 810 | 496 |
| | | | Title III
  Operating expenditure | 991 | 937 | 673 | 264 | 54 | 2 486 | 1 330 | 1 156 | 3 477 | 3 423 | 2 003 | 264 | 1 210 |
| Total | 11 337 | 11 298 | Total | 11 337 | 8 997 | 7 609 | 1 388 | 2 340 | 2 912 | 1 721 | 1 191 | 14 249 | 11 909 | 9 330 | 1 388 | 3 531 |

(1000 euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Appropriations available

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

11 050

11 050

Title I

Staff

7 807

6 000

5 686

314

1 807

30 (1)

12

18

7 837

6 030

5 698

314

1 825

Other subsidies

287

248

Title II

Administration

2 539

2 060

1 250

810

479

396

379

17

2 935

2 456

1 629

810

496

Title III

Operating expenditure

991

937

673

264

54

2 486

1 330

1 156

3 477

3 423

2 003

264

1 210

Total

11 337

11 298

Total

11 337

8 997

7 609

1 388

2 340

2 912

1 721

1 191

14 249

11 909

9 330

1 388

3 531

Table 2

Revenue and expenditure account for the financial years 2004 and 2003 (2)

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Operating revenue |
| Community subsidies | 7 777 | 3 725 |
| Other subsidies | 248 | 0 |
| Reimbursement of expenditure | 3 | 0 |
| Other revenue | 350 | 0 |
| Total (a) | 8 378 | 3 725 |
| Operating expenditure |
| Staff | 5 556 | 662 |
| Buildings and related expenditure | 689 | 92 |
| Other administrative expenditure | 743 | 82 |
| Allocation to provisions | 89 | 1 |
| Operating expenditure | 2 081 | 261 |
| Total (b) | 9 158 | 1 098 |
| Operating outturn (c = a - b) | – 780 | 2 627 |
| Financial income (d) | 0 | 0 |
| Financial expenses (e) | 2 | 0 |
| Financial outturn (f = d - e) | – 2 | 0 |
| Outturn for the financial year (g = c + f) | – 782 | 2 627 |

(1000 euro)

2004

2003

Operating revenue

Community subsidies

7 777

3 725

Other subsidies

248

0

Reimbursement of expenditure

3

0

Other revenue

350

0

Total (a)

8 378

3 725

Operating expenditure

Staff

5 556

662

Buildings and related expenditure

689

92

Other administrative expenditure

743

82

Allocation to provisions

89

1

Operating expenditure

2 081

261

Total (b)

9 158

1 098

Operating outturn (c = a - b)

– 780

2 627

Financial income (d)

0

0

Financial expenses (e)

2

0

Financial outturn (f = d - e)

– 2

0

Outturn for the financial year (g = c + f)

– 782

2 627

Table 3

Balance sheet as at 31 December 2004 and at 31 December 2003 (3)

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Intangible assets | 69 | 27 | Own capital | | |
| Tangible assets | | | Outturns carried over from previous financial years | 2 627 | 0 |
| | | | Outturn for the financial year | – 782 | 2 627 |
| Computer equipment | 376 | 12 | Subtotal | 1 845 | 2 627 |
| Furniture and vehicles | 285 | 0 | Current liabilities | | |
| Other fittings and equipment | 261 | 0 | Current accounts payable | 549 | 112 |
| Subtotal | 922 | 12 | Sundry accounts payable | 61 | 6 |
| Current assets | | | Amounts owed to Community institutions and bodies | 3 843 | 32 |
| Prefinancing | 70 | 0 | Subtotal | 4 453 | 150 |
| Sundry accounts receivable | 171 | 5 | | | |
| Other accounts receivable | 68 | 5 | | | |
| Amounts owned by Community institutions and bodies | 20 | 1 | | | |
| Subtotal | 329 | 11 | | | |
| Liquid assets | 4 978 | 2 727 | | | |
| Total | 6 298 | 2 777 | Total | 6 298 | 2 777 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Intangible assets

69

27

Own capital

Tangible assets

Outturns carried over from previous financial years

2 627

0

Outturn for the financial year

– 782

2 627

Computer equipment

376

12

Subtotal

1 845

2 627

Furniture and vehicles

285

0

Current liabilities

Other fittings and equipment

261

0

Current accounts payable

549

112

Subtotal

922

12

Sundry accounts payable

61

6

Current assets

Amounts owed to Community institutions and bodies

3 843

32

Prefinancing

70

0

Subtotal

4 453

150

Sundry accounts receivable

171

5

Other accounts receivable

68

5

Amounts owned by Community institutions and bodies

20

1

Subtotal

329

11

Liquid assets

4 978

2 727

Total

6 298

2 777

Total

6 298

2 777

---

(1)  This amount is a correction of a technical error of EUR 3 450 on appropriations carried over from 2003.

(2)  The data for the financial year 2003 have been restated to make them comparable, following the transition to accruals-based accounting.

(3)  The data for the financial year 2003 have been restated to make them comparable, following the transition to accruals-based accounting.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/9 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/9

---

European Maritime Safety Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/03)

The complete version of the final accounts may be found at the following address:

http://emsa.eu.int

Table 1

Budget implementation for the financial year 2004

| (EUR 1000) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Final budget appropriations | Appropriations carried over from previous year | Appropriations available
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | Commitments outstanding | paid | cancelled | Appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 13 340 | 12 800 | Title I
  Staff | 8 170 | 3 736 | 3 594 | 143 | 4 434 | 66 | 13 | 53 | 8 236 | 3 802 | 3 607 | 143 | 4 487 |
| Other revenue | | 5 | Title II
  Operating expenditure | 1 630 | 1 319 | 635 | 684 | 311 | 315 | 267 | 48 | 1 945 | 1 634 | 902 | 684 | 359 |
| Title III
  Operational expenditure | 3 540 | 2 448 | 437 (1) | 2 074 | 1 092 | 155 | 5 (2) | 150 | 3 695 | 2 603 | 442 | 2 074 | 1 242 |
| Total | 13 340 | 12 805 | Total | 13 340 | 7 503 | 4 666 | 2 901 | 5 837 | 536 | 285 | 251 | 13 876 | 8 039 | 4 951 | 2 901 | 6 089 |
| NB: Variations in totals are due to the effects of rounding. |

(EUR 1000)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations

Appropriations carried over from previous year

Appropriations available

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

Commitments outstanding

paid

cancelled

Appropriations

committed

paid

carried over

cancelled

Community subsidies

13 340

12 800

Title I

Staff

8 170

3 736

3 594

143

4 434

66

13

53

8 236

3 802

3 607

143

4 487

Other revenue

5

Title II

Operating expenditure

1 630

1 319

635

684

311

315

267

48

1 945

1 634

902

684

359

Title III

Operational expenditure

3 540

2 448

437 (1)

2 074

1 092

155

5 (2)

150

3 695

2 603

442

2 074

1 242

Total

13 340

12 805

Total

13 340

7 503

4 666

2 901

5 837

536

285

251

13 876

8 039

4 951

2 901

6 089

NB: Variations in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (EUR 1000) |
| --- |
| | 2004 | 2003 (3) |
| Revenue |
| Community subsidies | 12 800 | 2 630 |
| Other revenue | 5 | 2 |
| Total budget revenue (a) | 12 805 | 2 632 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 594 | 647 |
| Appropriations carried over | 143 | 66 |
| Operating expenditure — Title II of the budget |
| Payments | 635 | 238 |
| Appropriations carried over | 684 | 315 |
| Operational expenditure — Title III of the budget |
| Payments | 437 | 13 |
| Appropriations carried over | 2 074 | 155 |
| Total budget expenditure (b) | 7 567 | 1 434 |
| Balance (c = a - b) | 5 238 | 1 198 |
| Appropriations carried over and cancelled | 251 | — |
| Exchange-rate differences | – 1 | 0 |
| Balance of the budget implementation for the financial year (d) | 5 488 | 1 198 |
| Variation in automatic carry-overs of appropriations and invoices to be received | 2 089 | 399 |
| Variation in investments for the financial year | 242 | 11 |
| Variation in debts (Commission) | – 5 489 | – 1 198 |
| Depreciation for the financial year | – 43 | – 3 |
| Variation in advances to suppliers | 56 | — |
| Outturn of the economic adjustments for the financial year (e) | 2 343 | 407 |
| NB: Variations in totals are due to the effects of rounding. |

(EUR 1000)

2004

2003 (3)

Revenue

Community subsidies

12 800

2 630

Other revenue

5

2

Total budget revenue (a)

12 805

2 632

Expenditure

Staff — Title I of the budget

Payments

3 594

647

Appropriations carried over

143

66

Operating expenditure — Title II of the budget

Payments

635

238

Appropriations carried over

684

315

Operational expenditure — Title III of the budget

Payments

437

13

Appropriations carried over

2 074

155

Total budget expenditure (b)

7 567

1 434

Balance (c = a - b)

5 238

1 198

Appropriations carried over and cancelled

251

—

Exchange-rate differences

– 1

0

Balance of the budget implementation for the financial year (d)

5 488

1 198

Variation in automatic carry-overs of appropriations and invoices to be received

2 089

399

Variation in investments for the financial year

242

11

Variation in debts (Commission)

– 5 489

– 1 198

Depreciation for the financial year

– 43

– 3

Variation in advances to suppliers

56

—

Outturn of the economic adjustments for the financial year (e)

2 343

407

NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheets as at 31 December 2004 and 2003

| (EUR 1000) |
| --- |
| ASSETS | 2004 | 2003 | LIABILITIES | 2004 | 2003 (4) |
| Fixed assets | | | Own funds | | |
| Computer software | 30 | 11 | Cumulative outturn | 2 750 | 407 |
| Plant and machinery | 27 | 0 | Subtotal | 2 750 | 407 |
| Computer hardware | 193 | 0 | | | |
| Depreciations | – 44 | – 3 | | | |
| Subtotal | 206 | 8 | | | |
| Current assets | | | Long-term liabilities | | |
| | | | Balance of budget to be paid back (2004) | 5 488 | 1 198 |
| Sundry accounts receivable | 38 | 2 | Subtotal | 5 488 | 1 198 |
| Recoverable VAT | 2 | 0 | | | |
| Staff advances | 19 | 17 | Current liabilities | | |
| Advances to Community bodies | 1 | 1 | Balance of budget to be paid back (2003) | 1 198 | |
| Advances to suppliers | 56 | 0 | Invoices to be received | 413 | 137 |
| Social security advances (ONSS) | 22 | 0 | Sundry accounts due | 249 | 29 |
| Subtotal | 138 | 20 | Subtotal | 1 860 | 167 |
| Cash in hand | | | | | |
| Banks | 9 754 | 1 744 | | | |
| Subtotal | 9 754 | 1 744 | | | |
| Total | 10 098 | 1 772 | Total | 10 098 | 1 772 |
| NB: Variations in totals are due to the effects of rounding. |

(EUR 1000)

ASSETS

2004

2003

LIABILITIES

2004

2003 (4)

Fixed assets

Own funds

Computer software

30

11

Cumulative outturn

2 750

407

Plant and machinery

27

0

Subtotal

2 750

407

Computer hardware

193

0

Depreciations

– 44

– 3

Subtotal

206

8

Current assets

Long-term liabilities

Balance of budget to be paid back (2004)

5 488

1 198

Sundry accounts receivable

38

2

Subtotal

5 488

1 198

Recoverable VAT

2

0

Staff advances

19

17

Current liabilities

Advances to Community bodies

1

1

Balance of budget to be paid back (2003)

1 198

Advances to suppliers

56

0

Invoices to be received

413

137

Social security advances (ONSS)

22

0

Sundry accounts due

249

29

Subtotal

138

20

Subtotal

1 860

167

Cash in hand

Banks

9 754

1 744

Subtotal

9 754

1 744

Total

10 098

1 772

Total

10 098

1 772

NB: Variations in totals are due to the effects of rounding.

---

(1)  EMSA's operating appropriations are managed as differentiated appropriations. Payment appropriations for the year amounting to EUR 64 419 were used to pay outstanding commitments relating to differentiated appropriations from the previous year.

(2)  All commitment appropriations carried over were paid from the appropriations for the year, except a payment of EUR 4 953.

NB: Variations in totals are due to the effects of rounding.

(3)  The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.

NB: Variations in totals are due to the effects of rounding.

(4)  The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.

NB: Variations in totals are due to the effects of rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/13 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/13

---

European Environment Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/04)

The complete version of the final accounts may be found at the following address:

http://org.eea.eu.int/documents

Table 1

Implementation of the budget for the financial year 2004

| (EUR 1000) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Expenditure allocation | Appropriations under the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | entered | committed | paid | cancelled | available | committed | paid | carried over | cancelled |
| Community subsidies | 27 200 | 27 200 | Title I
  Staff | 12 955 | 12 908 | 12 449 | 501 | 5 | 315 | 315 | 190 | 124 | 13 270 | 13 223 | 12 639 | 501 | 129 |
| Other subsidies | 6 412 | 3 455 | Title II
  Administration | 3 845 | 3 845 | 3 451 | 394 | 0 | 395 | 395 | 319 | 76 | 4 240 | 4 240 | 3 770 | 394 | 76 |
| Other revenue | 0 | 128 | Title III
  Operating activities | 16 812 | 14 425 | 9 548 | 7 264 | 1 | 7 008 | 7 008 | 6 701 | 307 | 23 820 | 21 433 | 16 249 | 7 264 | 308 |
| Total | 33 612 | 30 783 | Total | 33 612 | 31 178 | 25 448 | 8 159 | 6 | 7 718 | 7 718 | 7 210 | 507 | 41 330 | 38 896 | 32 658 | 8 159 | 513 |
| NB: The totals may contain differences due to the effects of rounding. |

(EUR 1000)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Expenditure allocation

Appropriations under the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

entered

committed

paid

cancelled

available

committed

paid

carried over

cancelled

Community subsidies

27 200

27 200

Title I

Staff

12 955

12 908

12 449

501

5

315

315

190

124

13 270

13 223

12 639

501

129

Other subsidies

6 412

3 455

Title II

Administration

3 845

3 845

3 451

394

0

395

395

319

76

4 240

4 240

3 770

394

76

Other revenue

0

128

Title III

Operating activities

16 812

14 425

9 548

7 264

1

7 008

7 008

6 701

307

23 820

21 433

16 249

7 264

308

Total

33 612

30 783

Total

33 612

31 178

25 448

8 159

6

7 718

7 718

7 210

507

41 330

38 896

32 658

8 159

513

NB: The totals may contain differences due to the effects of rounding.

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

| (1000 euros) |
| --- |
| | 2004 | 2003 |
| Revenue |
| EC subsidy | 28 658 | 28 723 |
| Subventions | 1 998 | 1 080 |
| Bank interest | 128 | 89 |
| Total revenue (a) | 30 784 | 29 891 |
| Expenditure |
| Total expenditure for Title 1 |
| Payments | 12 447 | 11 123 |
| Payments — Grants | 2 | |
| Appropriations carried over | 435 | 315 |
| Appropriations carried over — Grants | 66 | |
| Total expenditure for Title 2 |
| Payments (1) | 3 451 | 2 447 |
| Appropriations carried over | 394 | 395 |
| Total expenditure for Title 3 |
| Payments | 9 534 | 5 997 |
| Payments — Grants | 14 | |
| Appropriations carried over | 4 845 | 7 008 |
| Appropriations carried over — Grants | 2 419 | |
| Total expenditure (b) | 33 606 | 27 284 |
| Net result for the year (a - b) | – 2 822 | 2 607 |
| Appropriations carried over and cancelled | 508 | 295 |
| Refunds carried over and cancelled | 0 | 36 |
| Balance carried over from the previous year | – 4 190 | – 7 427 |
| Grants cancelled | 98 | 322 |
| Exchange rate differences | 3 | – 4 |
| Regularisation regarding previous years | 43 | – 18 |
| Balance carried forward | – 6 360 | – 4 190 |
| NB: The totals may include differences due to rounding. |

(1000 euros)

2004

2003

Revenue

EC subsidy

28 658

28 723

Subventions

1 998

1 080

Bank interest

128

89

Total revenue (a)

30 784

29 891

Expenditure

Total expenditure for Title 1

Payments

12 447

11 123

Payments — Grants

2

Appropriations carried over

435

315

Appropriations carried over — Grants

66

Total expenditure for Title 2

Payments (1)

3 451

2 447

Appropriations carried over

394

395

Total expenditure for Title 3

Payments

9 534

5 997

Payments — Grants

14

Appropriations carried over

4 845

7 008

Appropriations carried over — Grants

2 419

Total expenditure (b)

33 606

27 284

Net result for the year (a - b)

– 2 822

2 607

Appropriations carried over and cancelled

508

295

Refunds carried over and cancelled

0

36

Balance carried over from the previous year

– 4 190

– 7 427

Grants cancelled

98

322

Exchange rate differences

3

– 4

Regularisation regarding previous years

43

– 18

Balance carried forward

– 6 360

– 4 190

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 2003

| (1000 euros) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Buildings (deposit) | 432 | 425 | Own capital | 1 838 | 1 265 |
| Furniture | 483 | 541 | Revenue and expenditure balance | – 6 360 | – 4 190 |
| IT equipment | 891 | 266 | | | |
| Sub-total | 1 806 | 1 232 | Sub-total | – 4 522 | – 2 925 |
| Stock (office supplies) | 32 | 33 | Short-term debts | | |
| | | | General cash carried forward | 0 | 1 856 |
| | | | New Member countries | 0 | 1 066 |
| Current assets | | | Earmarked projects | 0 | 1 269 |
| Sums to be recovered | | | | | |
| Commission | 0 | 1 856 | Automatic carry-over | 5 674 | 7 717 |
| Phare contribution | 0 | 1 066 | Automatic carry-over (grants) | 2 708 | 1 135 |
| Other subventions to be received | 0 | 1 269 | Carry-over of reused credits of the year | 93 | 212 |
| VAT recoverable | 889 | 232 | Carry-over of reused credits of the precedent year | 197 | 0 |
| Sundry debtor | 109 | 127 | Social security and payroll | 142 | 417 |
| Recovery orders | 42 | 65 | Recovery orders | 38 | 65 |
| Prepayments | 271 | 0 | | | |
| Sub-total | 1 310 | 4 614 | Sub-total | 8 852 | 13 737 |
| Bank accounts and cash | | | | | |
| Bank accounts | 1 142 | 4 892 | | | |
| Imprest accounts | 39 | 40 | | | |
| Total | 4 329 | 10 811 | Total | 4 329 | 10 811 |
| NB: The totals may include differences due to rounding. |

(1000 euros)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed capital

Buildings (deposit)

432

425

Own capital

1 838

1 265

Furniture

483

541

Revenue and expenditure balance

– 6 360

– 4 190

IT equipment

891

266

Sub-total

1 806

1 232

Sub-total

– 4 522

– 2 925

Stock (office supplies)

32

33

Short-term debts

General cash carried forward

0

1 856

New Member countries

0

1 066

Current assets

Earmarked projects

0

1 269

Sums to be recovered

Commission

0

1 856

Automatic carry-over

5 674

7 717

Phare contribution

0

1 066

Automatic carry-over (grants)

2 708

1 135

Other subventions to be received

0

1 269

Carry-over of reused credits of the year

93

212

VAT recoverable

889

232

Carry-over of reused credits of the precedent year

197

0

Sundry debtor

109

127

Social security and payroll

142

417

Recovery orders

42

65

Recovery orders

38

65

Prepayments

271

0

Sub-total

1 310

4 614

Sub-total

8 852

13 737

Bank accounts and cash

Bank accounts

1 142

4 892

Imprest accounts

39

40

Total

4 329

10 811

Total

4 329

10 811

NB: The totals may include differences due to rounding.

---

(1)  Includes 905 823 euros of property taxes paid to the Danish government. The Agency is of the opinion that the amount should be refunded. The issue is currently negotiated with the Danish government.

NB: The totals may include differences due to rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/17 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/17

---

European Medicines Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/05)

The complete version of the final accounts may be found at the following address:

www.emea.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Appropriations available
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appro-priations | committed | paid | carried over | cancelled |
| Community subsidies (1) | 29 073 | 29 022 | Title I
  Staff | 36 064 | 34 151 | 33 509 | 642 | 1 913 | 534 | 424 | 110 | 36 598 | 34 685 | 33 933 | 642 | 2 023 |
| Own revenue | 67 000 | 67 350 | Title II
  Administration | 23 994 | 23 878 | 12 943 | 10 935 | 116 | 7 265 | 6 749 | 516 | 31 259 | 31 143 | 19 692 | 10 935 | 632 |
| Other revenue | 3 016 | 3 013 | Title III
  Operating expenditure | 39 031 | 38 686 | 27 512 | 11 174 | 345 | 8 316 | 7 878 | 438 | 47 347 | 47 002 | 35 390 | 11 174 | 783 |
| Total | 99 089 | 99 385 | Total | 99 089 | 96 715 | 73 964 | 22 751 | 2 374 | 16 115 | 15 051 | 1 064 | 115 204 | 112 830 | 89 015 | 22 751 | 3 438 |

(million euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Appropriations available

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appro-priations

committed

paid

carried over

cancelled

Community subsidies (1)

29 073

29 022

Title I

Staff

36 064

34 151

33 509

642

1 913

534

424

110

36 598

34 685

33 933

642

2 023

Own revenue

67 000

67 350

Title II

Administration

23 994

23 878

12 943

10 935

116

7 265

6 749

516

31 259

31 143

19 692

10 935

632

Other revenue

3 016

3 013

Title III

Operating expenditure

39 031

38 686

27 512

11 174

345

8 316

7 878

438

47 347

47 002

35 390

11 174

783

Total

99 089

99 385

Total

99 089

96 715

73 964

22 751

2 374

16 115

15 051

1 064

115 204

112 830

89 015

22 751

3 438

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Fees relating to marketing authorisations | 68 412 | 58 657 |
| Commission subsidy including subsidies received from the EEA | 20 529 | 19 786 |
| Community subsidy for orphan medicines | 4 026 | 2 814 |
| Contributions for Community programmes | 0 | 1 208 |
| Administrative revenue | 1 973 | 1 703 |
| Sundry revenue | 1 473 | 1 788 |
| Total (a) | 96 413 | 85 956 |
| Expenditure (2) |
| Staff expenditure | 34 333 | 29 663 |
| Administrative expenditure | 11 224 | 10 835 |
| Operating expenditure | 38 573 | 32 838 |
| Depreciation | 3 650 | 2 364 |
| Other expenditure | 280 | 0 |
| Total (b) | 88 060 | 75 700 |
| Surplus from operating activities (c = a - b) | 8 353 | 10 256 |
| Financial operations (e) | 1 160 | 676 |
| Economic result (f = c + e) | 9 513 | 10 932 |

(1000 euro)

2004

2003

Revenue

Fees relating to marketing authorisations

68 412

58 657

Commission subsidy including subsidies received from the EEA

20 529

19 786

Community subsidy for orphan medicines

4 026

2 814

Contributions for Community programmes

0

1 208

Administrative revenue

1 973

1 703

Sundry revenue

1 473

1 788

Total (a)

96 413

85 956

Expenditure (2)

Staff expenditure

34 333

29 663

Administrative expenditure

11 224

10 835

Operating expenditure

38 573

32 838

Depreciation

3 650

2 364

Other expenditure

280

0

Total (b)

88 060

75 700

Surplus from operating activities (c = a - b)

8 353

10 256

Financial operations (e)

1 160

676

Economic result (f = c + e)

9 513

10 932

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Intangible assets | 5 109 | 3 401 | Own capital | | |
| Fixed assets | | | | | |
| Plant, machinery and tools | 2 480 | 1 635 | Economic outturn | 9 513 | 10 932 |
| Furniture and vehicle fleet | 1 375 | 1 011 | Outturn carried over from previous financial years | 13 767 | 6 872 |
| Computer equipment | 3 151 | 2 548 | Subtotal | 23 280 | 17 804 |
| Subtotal | 7 006 | 5 194 | | | |
| | | | Current liabilities | | |
| | | | Salaries | 320 | 0 |
| Current assets | | | Amounts owed to Community institutions and bodies | 4 910 | 479 |
| VAT paid and to be recovered | 1 888 | 1 105 | Payment appropriations to be carried over | 13 151 | 11 936 |
| Amounts receivable from Community institutions and bodies | 148 | 107 | Sundry accounts payable | 106 | 127 |
| Sundry accounts receivable | 1 795 | 1 034 | Advances from customers | 11 250 | 8 845 |
| Sundry receivables | 2 061 | 64 | Subtotal | 29 737 | 21 387 |
| Subtotal | 5 892 | 2 310 | | | |
| Available assets | 35 010 | 28 286 | | | |
| Total | 53 017 | 39 191 | Total | 53 017 | 39 191 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Intangible assets

5 109

3 401

Own capital

Fixed assets

Plant, machinery and tools

2 480

1 635

Economic outturn

9 513

10 932

Furniture and vehicle fleet

1 375

1 011

Outturn carried over from previous financial years

13 767

6 872

Computer equipment

3 151

2 548

Subtotal

23 280

17 804

Subtotal

7 006

5 194

Current liabilities

Salaries

320

0

Current assets

Amounts owed to Community institutions and bodies

4 910

479

VAT paid and to be recovered

1 888

1 105

Payment appropriations to be carried over

13 151

11 936

Amounts receivable from Community institutions and bodies

148

107

Sundry accounts payable

106

127

Sundry accounts receivable

1 795

1 034

Advances from customers

11 250

8 845

Sundry receivables

2 061

64

Subtotal

29 737

21 387

Subtotal

5 892

2 310

Available assets

35 010

28 286

Total

53 017

39 191

Total

53 017

39 191

---

(1)  Includes subsidies received from the European Economic Area.

(2)  The portion of the appropriations carried over which is to be regarded as expenditure for the financial year has been evaluated on an overall basis rather than on the basis of examining individual transactions.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/21 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/21

---

European Food Safety Authority — Publication of the final accounts for the financial year 2004

(2005/C 269/06)

The complete version of the final accounts may be found at the following address:

http://www.efsa.eu.int/about_efsa/efsa_funding/accounts/catindex_en.html

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 29 092 | 18 000 | Title I
  Staff | 11 509 | 8 641 | 8 251 | 390 | 2 868 | 149 | 140 | 9 | 11 658 | 8 790 | 8 392 | 390 | 2 877 |
| Other subsidies | 0 | 0 | Title II
  Administration | 5 633 | 5 094 | 3 617 | 1 477 | 539 | 1 189 | 1 059 | 130 | 6 822 | 6 284 | 4 676 | 1 477 | 669 |
| Other revenues | 0 | 0 | Title III
  Operating expenditure | 11 950 | 7 517 | 4 051 | 3 818 | 4 081 | 2 895 | 2 020 | 875 | 14 845 | 10 412 | 6 071 | 3 818 | 4 956 |
| Total | 29 092 | 18 000 | Total | 29 092 | 21 252 | 15 919 | 5 684 | 7 488 | 4 233 | 3 219 | 1 014 | 33 325 | 25 486 | 19 139 | 5 684 | 8 502 |
| NB: Variations in totals are due to the effects of rounding. |

(1000 euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Appropriations available

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

29 092

18 000

Title I

Staff

11 509

8 641

8 251

390

2 868

149

140

9

11 658

8 790

8 392

390

2 877

Other subsidies

0

0

Title II

Administration

5 633

5 094

3 617

1 477

539

1 189

1 059

130

6 822

6 284

4 676

1 477

669

Other revenues

0

0

Title III

Operating expenditure

11 950

7 517

4 051

3 818

4 081

2 895

2 020

875

14 845

10 412

6 071

3 818

4 956

Total

29 092

18 000

Total

29 092

21 252

15 919

5 684

7 488

4 233

3 219

1 014

33 325

25 486

19 139

5 684

8 502

NB: Variations in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 (1) |
| Operating revenue | 20 591 | 10 171 |
| Total operating revenue | 20 591 | 10 171 |
| Administrative expenditure | | |
| Staff expenditure | – 7 564 | – 3 213 |
| Buildings and related expenditure | – 4 192 | – 781 |
| Other expenditure | – 1 263 | – 536 |
| Depreciation and write-off | – 333 | – 204 |
| Operating expenditure | – 6 431 | – 2 159 |
| Total operating expenditure | – 19 783 | – 6 894 |
| Total operating profit/loss | 808 | 3 277 |
| Revenue from financial operations | 0 | 1 |
| Expenditure from financial operations | – 7 | – 3 |
| Profit/(loss) on financial operations | – 6 | – 2 |
| Current profit/(loss) | 802 | 3 275 |
| Extraordinary revenue | | 402 |
| Extraordinary expenditure | – 27 | |
| Extraordinary profit/(loss) | – 27 | 402 |
| Economic outturn for the financial year | 775 | 3 677 |
| NB: Variations in totals are due to the effects of rounding. |

(1000 euro)

2004

2003 (1)

Operating revenue

20 591

10 171

Total operating revenue

20 591

10 171

Administrative expenditure

Staff expenditure

– 7 564

– 3 213

Buildings and related expenditure

– 4 192

– 781

Other expenditure

– 1 263

– 536

Depreciation and write-off

– 333

– 204

Operating expenditure

– 6 431

– 2 159

Total operating expenditure

– 19 783

– 6 894

Total operating profit/loss

808

3 277

Revenue from financial operations

0

1

Expenditure from financial operations

– 7

– 3

Profit/(loss) on financial operations

– 6

– 2

Current profit/(loss)

802

3 275

Extraordinary revenue

402

Extraordinary expenditure

– 27

Extraordinary profit/(loss)

– 27

402

Economic outturn for the financial year

775

3 677

NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and at 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 (2) |
| A. | FIXED ASSETS |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003 (2)

A.

FIXED ASSETS

| A. | OWN CAPITAL |
| --- | --- |

A.

OWN CAPITAL

Intangible assets

Balance carried over

3 677

Computer programmes

423

362

Economic outturn for the financial year

775

3 677

Tangible assets

Total

4 452

3 677

Computer equipment

1 035

701

| C. | LIABILITIES |
| --- | --- |

C.

LIABILITIES

Furniture and mobile equipment

151

106

Liabilities of a maximum of one year

Depreciation

– 537

– 204

Salary liabilities

13

8

Fiscal and social liabilities

77

Total

1 071

965

Consolidated entities (EC) (3)

2 069

146

| B. | CURRENT ASSETS |
| --- | --- |

B.

CURRENT ASSETS

Expenditure to be allocated and revenue to be carried over

2 686

1 535

Stocks

Receivables of a maximum of one year

Advance financing

323

Staff

50

Current receivables

1

1

Other receivables

36

40

Consolidated entities (EC) (3)

4 568

Expenditure to be carried over and revenue accrued

47

2

Available assets

Bank accounts

3 202

4 342

Imprest accounts

15

Total

8 226

4 400

Total

4 845

1 688

Total assets

9 297

5 365

Total liabilities

9 297

5 365

NB: Variations in totals are due to the effects of rounding.

---

(1)  The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

NB: Variations in totals are due to the effects of rounding.

(2)  The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

(3)  Community institutions and bodies.

NB: Variations in totals are due to the effects of rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/25 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/25

---

Translation Centre for the bodies of the European Union — Publication of the final accounts for the financial year 2004

(2005/C 269/07)

The complete version of the final accounts may be found at the following address:

www.cdt.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available
  (2004 budget and 2003 financial year) |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | Appropriations | committed | paid | carried over | cancelled |
| Revenue paid by the bodies and institutions | 25 169 | 19 489 | Title I
  Staff | 14 921 | 11 937 | 11 815 | 122 | 2 984 | 104 | 64 | 40 | 15 025 | 12 041 | 11 879 | 122 | 3 024 |
| Financial income | 250 | 387 | Title II
  Administration | 6 414 | 2 990 | 2 349 | 641 | 3 424 | 619 | 541 | 78 | 7 033 | 3 609 | 2 890 | 641 | 3 502 |
| Miscellaneous revenue | p.m. | 23 | Title III
  Operating activities | 7 949 | 6 074 | 5 084 | 990 | 1 875 | 493 | 487 | 6 | 8 442 | 6 567 | 5 571 | 990 | 1 881 |
| Balance for the previous financial year | 4 405 | — | Title X
  Reserve and provisions | 540 | — | — | — | 540 | — | — | — | 540 | — | — | — | 540 |
| Total | 29 824 | 19 899 | Total | 29 824 | 21 001 | 19 248 | 1 753 | 8 823 | 1 216 | 1 092 | 124 | 31 040 | 22 217 | 20 340 | 1 753 | 8 947 |

(1000 euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Appropriations available

(2004 budget and 2003 financial year)

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

Appropriations

committed

paid

carried over

cancelled

Revenue paid by the bodies and institutions

25 169

19 489

Title I

Staff

14 921

11 937

11 815

122

2 984

104

64

40

15 025

12 041

11 879

122

3 024

Financial income

250

387

Title II

Administration

6 414

2 990

2 349

641

3 424

619

541

78

7 033

3 609

2 890

641

3 502

Miscellaneous revenue

p.m.

23

Title III

Operating activities

7 949

6 074

5 084

990

1 875

493

487

6

8 442

6 567

5 571

990

1 881

Balance for the previous financial year

4 405

—

Title X

Reserve and provisions

540

—

—

—

540

—

—

—

540

—

—

—

540

Total

29 824

19 899

Total

29 824

21 001

19 248

1 753

8 823

1 216

1 092

124

31 040

22 217

20 340

1 753

8 947

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Operating revenue |
| Invoicing for the financial year | 23 423 | 22 075 |
| Miscellaneous revenue | 150 | 223 |
| Total (a) | 23 573 | 22 298 |
| Operating expenditure |
| Current expenses | 11 929 | 10 347 |
| Buildings, equipment and sundry operating expenditure | 2 734 | 2 095 |
| Operational expenditure | 5 919 | 3 618 |
| Allocation to provisions | 1 410 | 2 195 |
| Total (b) | 21 992 | 18 255 |
| Operating result (c = a - b) | 1 581 | 4 043 |
| Financial income |
| Bank interest | 387 | 387 |
| Exchange-rate gain | 1 | 1 |
| Total (d) | 388 | 388 |
| Financial expenses |
| Bank charges | 7 | 10 |
| Total (e) | 7 | 10 |
| Financial result (f = d - e) | 381 | 378 |
| Result for ordinary activities (g = c + f) | 1 962 | 4 421 |
| Exceptional income (h) | 2 230 | 19 |
| Exceptional expenses (i) | 0 | 9 |
| Exceptional result (j = h - i) | 2 230 | 10 |
| Result for the financial year (g + j) | 4 192 | 4 431 |

(1000 euro)

2004

2003

Operating revenue

Invoicing for the financial year

23 423

22 075

Miscellaneous revenue

150

223

Total (a)

23 573

22 298

Operating expenditure

Current expenses

11 929

10 347

Buildings, equipment and sundry operating expenditure

2 734

2 095

Operational expenditure

5 919

3 618

Allocation to provisions

1 410

2 195

Total (b)

21 992

18 255

Operating result (c = a - b)

1 581

4 043

Financial income

Bank interest

387

387

Exchange-rate gain

1

1

Total (d)

388

388

Financial expenses

Bank charges

7

10

Total (e)

7

10

Financial result (f = d - e)

381

378

Result for ordinary activities (g = c + f)

1 962

4 421

Exceptional income (h)

2 230

19

Exceptional expenses (i)

0

9

Exceptional result (j = h - i)

2 230

10

Result for the financial year (g + j)

4 192

4 431

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2004 | 2003 |
| Intangible assets | 466 | 760 | Own capital | | |
| Tangible assets | | | Reserves | 9 761 | 8 330 |
| Furniture and vehicles | 155 | 219 | Outturns carried over from previous financial years | 4 642 | 1 642 |
| IT equipment | 274 | 398 | Economic outturn | 4 192 | 4 431 |
| Fixed assets under construction and advances paid | 0 | 35 | Subtotal | 18 595 | 14 403 |
| Subtotal | 429 | 652 | Provisions for risks and liabilities
   (1) | 7 481 | 8 601 |
| Current assets | | | Current liabilities | | |
| VAT paid and recoverable from the Member States | 3 | 3 | Supplier debts | 832 | 784 |
| Amounts owed by Community institutions and bodies | 6 363 | 2 676 | Sundry accounts payable | 1 | 162 |
| Sundry accounts receivable | 2 | 10 | Sundry liabilities | 1 | 5 |
| Subtotal | 6 368 | 2 689 | Advances to customers | 256 | 500 |
| Disposable assets | 19 903 | 20 354 | Subtotal | 1 090 | 1 451 |
| Total | 27 166 | 24 455 | Total | 27 166 | 24 455 |

(1000 euro)

Assets

2003

2002

Liabilities

2004

2003

Intangible assets

466

760

Own capital

Tangible assets

Reserves

9 761

8 330

Furniture and vehicles

155

219

Outturns carried over from previous financial years

4 642

1 642

IT equipment

274

398

Economic outturn

4 192

4 431

Fixed assets under construction and advances paid

0

35

Subtotal

18 595

14 403

Subtotal

429

652

Provisions for risks and liabilities
   (1)

7 481

8 601

Current assets

Current liabilities

VAT paid and recoverable from the Member States

3

3

Supplier debts

832

784

Amounts owed by Community institutions and bodies

6 363

2 676

Sundry accounts payable

1

162

Sundry accounts receivable

2

10

Sundry liabilities

1

5

Subtotal

6 368

2 689

Advances to customers

256

500

Disposable assets

19 903

20 354

Subtotal

1 090

1 451

Total

27 166

24 455

Total

27 166

24 455

---

(1)  For 2004 these provisions cover any payment of the employer's share of pension contributions for Translation Centre staff.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/29 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/29

---

European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004

(2005/C 269/08)

The complete version of the final accounts may be found at the following address:

http://www.cedefop.eu.int/current_act.asp

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Allocation of expenditure | Appropriations in the final budget | Appropriations carried over from the previous financial year |
| entered | committed | paid | carried over | cancelled | available | committed | paid | carried over | cancelled |
| Community subsidies | 15 800 | 13 700 | Title I
  Staff (NDA) | 9 243 | 9 045 | 8 579 | 466 | 198 | 443 | 0 | 393 | 0 | 50 |
| Financial and other revenue | 72 | 42 | Title II
  Administration (NDA) | 1 395 | 1 310 | 768 | 542 | 85 | 358 | 0 | 352 | 0 | 6 |
| Subsidy from non-Member States | 359 | 277 | Title III
  Operating activities (DA) | | | | | | | | | | |
| Phare assigned revenue | 315 | 359 | CA | 5 234 | 5 234 | — | — | — | — | — | — | — | — |
| Other assigned revenue | 0 | 88 | PA | 3 062 | — | 2 508 | — | 554 | 3 138 | — | 2 702 | — | 436 |
| | | | Assigned revenue Phare and non-Member States | 724 | 724 | 415 | 309 | 0 | 382 | 382 | 319 | 63 | — |
| Total | 16 546 | 14 466 | Total CA | 16 596 | 16 313 | — | — | 283 | 1 183 | 382 | — | | 56 |
| Total PA | 14 424 | — | 12 270 | 1 317 | 837 | 4 321 | 0 | 3 766 | 63 | 492 |
| NB: The totals may contain differences due to the effects of rounding.
  NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).
  DA: differentiated appropriations (commitment appropriations may differ from payment appropriations).
  CA: commitment appropriations in a differentiated appropriations system.
  PA: payment appropriations in a differentiated appropriations system. |

(1000 euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Allocation of expenditure

Appropriations in the final budget

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

committed

paid

carried over

cancelled

Community subsidies

15 800

13 700

Title I

Staff (NDA)

9 243

9 045

8 579

466

198

443

0

393

0

50

Financial and other revenue

72

42

Title II

Administration (NDA)

1 395

1 310

768

542

85

358

0

352

0

6

Subsidy from non-Member States

359

277

Title III

Operating activities (DA)

Phare assigned revenue

315

359

CA

5 234

5 234

—

—

—

—

—

—

—

—

Other assigned revenue

0

88

PA

3 062

—

2 508

—

554

3 138

—

2 702

—

436

Assigned revenue Phare and non-Member States

724

724

415

309

0

382

382

319

63

—

Total

16 546

14 466

Total CA

16 596

16 313

—

—

283

1 183

382

—

56

Total PA

14 424

—

12 270

1 317

837

4 321

0

3 766

63

492

NB: The totals may contain differences due to the effects of rounding.

NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).

DA: differentiated appropriations (commitment appropriations may differ from payment appropriations).

CA: commitment appropriations in a differentiated appropriations system.

PA: payment appropriations in a differentiated appropriations system.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Commission subsidies | 13 700 | 14 500 |
| Revenue from previous financial years | 0 | 0 |
| Miscellaneous revenue | 42 | 3 |
| Assigned revenue (Phare and third countries) | 724 | 792 |
| Financial revenue | 0 | 0 |
| Total revenue (a) | 14 466 | 15 295 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 8 579 | 7 554 |
| Appropriations carried over | 466 | 443 |
| Administration — Title II of the budget |
| Payments | 768 | 778 |
| Appropriations carried over | 542 | 358 |
| Operating activities — Title III of the budget (except for assigned revenue) |
| Payments | 2 508 | 2 381 |
| Payments on RAL (outstanding commitments)at 31.12.2003 | 2 702 | |
| Appropriations carried over | 0 | 3 138 |
| Assigned revenue (Phare and third countries) |
| Payments | 416 | 546 |
| Appropriations carried over | 309 | 246 |
| Total expenditure (b) | 16 290 | 15 444 |
| Outturn for the financial year (a - b) | – 1 824 | – 149 |
| Balance carried over from the previous financial year | – 993 | 0 |
| Appropriations carried over and cancelled | 56 | 399 |
| Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations | 3 138 | |
| Sums for reuse from the previous financial year not used | 1 | 10 |
| Refunds to the Commission | | – 716 |
| Exchange-rate differences | – 4 | 8 |
| Balance for the financial year | 374 | – 448 |

(1000 euro)

2004

2003

Revenue

Commission subsidies

13 700

14 500

Revenue from previous financial years

0

0

Miscellaneous revenue

42

3

Assigned revenue (Phare and third countries)

724

792

Financial revenue

0

0

Total revenue (a)

14 466

15 295

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

8 579

7 554

Appropriations carried over

466

443

Administration — Title II of the budget

Payments

768

778

Appropriations carried over

542

358

Operating activities — Title III of the budget (except for assigned revenue)

Payments

2 508

2 381

Payments on RAL (outstanding commitments)at 31.12.2003

2 702

Appropriations carried over

0

3 138

Assigned revenue (Phare and third countries)

Payments

416

546

Appropriations carried over

309

246

Total expenditure (b)

16 290

15 444

Outturn for the financial year (a - b)

– 1 824

– 149

Balance carried over from the previous financial year

– 993

0

Appropriations carried over and cancelled

56

399

Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations

3 138

Sums for reuse from the previous financial year not used

1

10

Refunds to the Commission

– 716

Exchange-rate differences

– 4

8

Balance for the financial year

374

– 448

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets
   (1) | | | Fixed capital | | |
| Intangible fixed assets | 183 | 14 | Own capital | 5 702 | 5 704 |
| Buildings | 5 059 | 5 179 | Balance for the financial year | 375 | -993 |
| Equipment and furniture | 455 | 471 | Subtotal | 6 077 | 4 711 |
| Financial fixed assets, guarantee | 5 | 5 | Long-term liabilities | | |
| Subtotal | 5 702 | 5 669 | Liabilities on assigned revenue | — | — |
| Stocks | | | Subtotal | — | — |
| Office equipment | | 35 | Current liabilities | | |
| Subtotal | — | 35 | Liabilities on assigned revenue not received | | 315 |
| Long-term assets | | | Appropriations carried over against Titles I, II and III | 1 008 | 3 939 |
| Staff loans | | 3 | Appropriations carried over against assigned revenue | 371 | 382 |
| Commission subsidy | — | — | Recoverable amounts | 0 | 0 |
| Subtotal | — | 3 | Sundry accounts payable | 90 | 86 |
| Current assets | | | VAT/other taxes | 91 | 90 |
| Commission | | 315 | Bank interest to be returned to the EU | 148 | 64 |
| Other advances | 26 | 37 | Subtotal | 1 708 | 4 876 |
| Recoverable VAT | 34 | 34 | Suspense accounts | | |
| Sundry accounts receivable | 74 | 81 | Current payments | 0 | 0 |
| Subtotal | 134 | 467 | Sums to be reused | | 157 |
| Cash accounts | | | Subtotal | 0 | 157 |
| Bank accounts (2) | 1 905 | 3 532 | | | |
| Cash | 3 | 5 | | | |
| Imprest account | 41 | 33 | | | |
| Subtotal | 1 949 | 3 570 | | | |
| Total | 7 785 | 9 744 | Total | 7 785 | 9 744 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets
   (1)

Fixed capital

Intangible fixed assets

183

14

Own capital

5 702

5 704

Buildings

5 059

5 179

Balance for the financial year

375

-993

Equipment and furniture

455

471

Subtotal

6 077

4 711

Financial fixed assets, guarantee

5

5

Long-term liabilities

Subtotal

5 702

5 669

Liabilities on assigned revenue

—

—

Stocks

Subtotal

—

—

Office equipment

35

Current liabilities

Subtotal

—

35

Liabilities on assigned revenue not received

315

Long-term assets

Appropriations carried over against Titles I, II and III

1 008

3 939

Staff loans

3

Appropriations carried over against assigned revenue

371

382

Commission subsidy

—

—

Recoverable amounts

0

0

Subtotal

—

3

Sundry accounts payable

90

86

Current assets

VAT/other taxes

91

90

Commission

315

Bank interest to be returned to the EU

148

64

Other advances

26

37

Subtotal

1 708

4 876

Recoverable VAT

34

34

Suspense accounts

Sundry accounts receivable

74

81

Current payments

0

0

Subtotal

134

467

Sums to be reused

157

Cash accounts

Subtotal

0

157

Bank accounts (2)

1 905

3 532

Cash

3

5

Imprest account

41

33

Subtotal

1 949

3 570

Total

7 785

9 744

Total

7 785

9 744

---

(1)  Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.

(2)  The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which the appropriations were carried over to the following financial year.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/33 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/33

---

Eurojust — Publication of the final accounts for the financial year 2004

(2005/C 269/09)

The complete version of the final accounts may be found at the following address:

www.eurojust.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered under the final budget for the financial year | Revenue received | Allocation of expenditure | Appropriations under the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and the financial year 2003) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 9,3 | 9,3 | Title I
  Staff | 4,2 | 4,1 | 4,0 | 0,1 | 0,1 | 0,2 | 0,2 | 0,0 | 4,4 | 4,3 | 4,2 | 0,1 | 0,1 |
| Financial interest | 0,0 | 0,0 | Title II
  Administration | 3,6 | 3,5 | 3,1 | 0,4 | 0,0 | 1,0 | 0,6 | 0,4 | 4,6 | 4,5 | 3,7 | 0,4 | 0,4 |
| Miscellaneous revenue | | | Title III
  Operational activities | 1,5 | 1,5 | 1,1 | 0,3 | 0,1 | 0,1 | 0,1 | 0,0 | 1,6 | 1,6 | 1,2 | 0,3 | 0,1 |
| Total | 9,3 | 9,3 | Total | 9,3 | 9,1 | 8,2 | 0,9 | 0,2 | 1,3 | 0,9 | 0,4 | 10,6 | 10,4 | 9,1 | 0,9 | 0,6 |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered under the final budget for the financial year

Revenue received

Allocation of expenditure

Appropriations under the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and the financial year 2003)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

9,3

9,3

Title I

Staff

4,2

4,1

4,0

0,1

0,1

0,2

0,2

0,0

4,4

4,3

4,2

0,1

0,1

Financial interest

0,0

0,0

Title II

Administration

3,6

3,5

3,1

0,4

0,0

1,0

0,6

0,4

4,6

4,5

3,7

0,4

0,4

Miscellaneous revenue

Title III

Operational activities

1,5

1,5

1,1

0,3

0,1

0,1

0,1

0,0

1,6

1,6

1,2

0,3

0,1

Total

9,3

9,3

Total

9,3

9,1

8,2

0,9

0,2

1,3

0,9

0,4

10,6

10,4

9,1

0,9

0,6

Table 2

Economic outturn accounts for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 (1) |
| Operating revenue |
| Community subsidies | 8 726 | 6 441 |
| Miscellaneous revenue | 397 | 12 |
| Total (a) | 9 123 | 6 453 |
| Operating expenditure |
| Purchases of goods and services | 4 476 | 3 228 |
| Staff costs | 4 142 | 2 112 |
| Depreciation | 332 | 211 |
| Total (b) | 8 950 | 5 551 |
| Outturn for the financial year (a – b) | 173 | 902 |

(1000 euro)

2004

2003 (1)

Operating revenue

Community subsidies

8 726

6 441

Miscellaneous revenue

397

12

Total (a)

9 123

6 453

Operating expenditure

Purchases of goods and services

4 476

3 228

Staff costs

4 142

2 112

Depreciation

332

211

Total (b)

8 950

5 551

Outturn for the financial year (a – b)

173

902

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 (2) |
| Intangible assets (3) | 134 | 62 | Own capital | | |
| | | | Budget outturn (a) | 574 | 684 |
| Fixed assets (3) | | | Result of adjustments (b) | – 401 | 218 |
| Equipment, machinery and tools | 145 | 114 | Economic outturn (a + b) | 173 | 902 |
| Furniture and vehicles | 726 | 492 | Result carried over from previous years | 1 717 | 815 |
| Computer equipment | 449 | 460 | Subtotal | 1 890 | 1 717 |
| Subtotal | 1 320 | 1 066 | | | |
| | | | Provisions for risks and charges | 0 | 396 |
| Financial assets | 1 | 1 | | | |
| | | | Current liabilities | | |
| Current assets | | | Current liabilities | 1 312 | 708 |
| Current assets | 165 | 232 | Other liabilities | 517 | 305 |
| Sundry accounts receivable | 17 | 34 | Subtotal | 1 829 | 1 013 |
| Subtotal | 182 | 266 | | | |
| Disposable assets | 2 082 | 1 731 | | | |
| Total | 3 719 | 3 126 | Total | 3 719 | 3 126 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003 (2)

Intangible assets (3)

134

62

Own capital

Budget outturn (a)

574

684

Fixed assets (3)

Result of adjustments (b)

– 401

218

Equipment, machinery and tools

145

114

Economic outturn (a + b)

173

902

Furniture and vehicles

726

492

Result carried over from previous years

1 717

815

Computer equipment

449

460

Subtotal

1 890

1 717

Subtotal

1 320

1 066

Provisions for risks and charges

0

396

Financial assets

1

1

Current liabilities

Current assets

Current liabilities

1 312

708

Current assets

165

232

Other liabilities

517

305

Sundry accounts receivable

17

34

Subtotal

1 829

1 013

Subtotal

182

266

Disposable assets

2 082

1 731

Total

3 719

3 126

Total

3 719

3 126

---

(1)  The 2003 financial statements have been restated to account for the repayable amounts on the positive budgetary outturn to the European Commission for the years 2003 and 2002.

(2)  The 2003 financial statements have been restated to account for the repayable amounts on the positive budgetary outturn to the European Commission for the years 2003 and 2002.

(3)  Intangible and fixed assets are depreciated on a monthly basis.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/36 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/36

---

European Training Foundation — Publication of the final accounts for the financial year 2004

(2005/C 269/10)

The complete version of the final accounts may be found at the following address:

http://www.etf.eu.int/WebSite.nsf/Pages/Public+access+to+documents?OpenDocument

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | Appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 18,4 | 18,4 | Title I
  Staff | 11,5 | 11,2 | 11,1 | 0,1 | 0,3 | 0,3 | 0,3 | 0,0 | 11,8 | 11,5 | 11,4 | 0,1 | 0,3 |
| Other subsidies | 0,0 | 0,8 | Title II
  Administration | 1,5 | 1,5 | 1,2 | 0,2 | 0,1 | 0,3 | 0,3 | 0,0 | 1,8 | 1,8 | 1,5 | 0,2 | 0,1 |
| Other revenue | (1) | 0,0 | Title III
  Operating activities | 4,6 | 4,6 | 3,4 | 1,2 | 0,0 | 1,1 | 0,9 | 0,2 | 5,7 | 5,7 | 4,3 | 1,2 | 0,2 |
| | | | Earmarked revenue (1) | 0,8 | 0,8 | 0,3 | 0,5 | 0,0 | 0,2 | 0,2 | 0,0 | 1,0 | 0,8 | 0,5 | 0,5 | 0,0 |
| Total | 18,4 | 19,2 | Total | 18,4 | 18,1 | 16,0 | 2,0 | 0,4 | 1,9 | 1,7 | 0,2 | 20,3 | 19,8 | 17,7 | 2,0 | 0,6 |
| NB: Any discrepancies in totals are due to the effects of rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Appropriations available

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

Appropriations

committed

paid

carried over

cancelled

Community subsidies

18,4

18,4

Title I

Staff

11,5

11,2

11,1

0,1

0,3

0,3

0,3

0,0

11,8

11,5

11,4

0,1

0,3

Other subsidies

0,0

0,8

Title II

Administration

1,5

1,5

1,2

0,2

0,1

0,3

0,3

0,0

1,8

1,8

1,5

0,2

0,1

Other revenue

(1)

0,0

Title III

Operating activities

4,6

4,6

3,4

1,2

0,0

1,1

0,9

0,2

5,7

5,7

4,3

1,2

0,2

Earmarked revenue (1)

0,8

0,8

0,3

0,5

0,0

0,2

0,2

0,0

1,0

0,8

0,5

0,5

0,0

Total

18,4

19,2

Total

18,4

18,1

16,0

2,0

0,4

1,9

1,7

0,2

20,3

19,8

17,7

2,0

0,6

NB: Any discrepancies in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003 (2)

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Commission subsidies | 17 600 | 18 100 |
| Other donors | 800 | 523 |
| Miscellaneous revenue | 80 | 17 |
| Financial revenue | — | — |
| Total revenue (a) | 18 480 | 18 640 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 11 122 | 10 771 |
| Appropriations carried over | 123 | 329 |
| Administration — Title II of the budget |
| Payments | 1 213 | 1 076 |
| Appropriations carried over | 247 | 310 |
| Operating activities — Title III of the budget |
| Payments | 3 449 | 3 396 |
| Appropriations carried over | 1 168 | 1 087 |
| Earmarked revenue |
| Payments | 260 | 237 |
| Appropriations carried over | 540 | 286 |
| Total expenditure (b) | 18 122 | 17 492 |
| Outturn for the financial year (a - b) | 358 | 1 148 |
| Balance carried over from the previous financial year | – 1 318 | – 2 155 |
| Appropriations carried over and cancelled | 204 | 375 |
| Reimbursements to the Commission | 0 | – 703 |
| Exchange-rate differences | – 4 | 17 |
| Balance for the financial year | – 759 | – 1 318 |

(1000 euro)

2004

2003

Revenue

Commission subsidies

17 600

18 100

Other donors

800

523

Miscellaneous revenue

80

17

Financial revenue

—

—

Total revenue (a)

18 480

18 640

Expenditure

Staff — Title I of the budget

Payments

11 122

10 771

Appropriations carried over

123

329

Administration — Title II of the budget

Payments

1 213

1 076

Appropriations carried over

247

310

Operating activities — Title III of the budget

Payments

3 449

3 396

Appropriations carried over

1 168

1 087

Earmarked revenue

Payments

260

237

Appropriations carried over

540

286

Total expenditure (b)

18 122

17 492

Outturn for the financial year (a - b)

358

1 148

Balance carried over from the previous financial year

– 1 318

– 2 155

Appropriations carried over and cancelled

204

375

Reimbursements to the Commission

0

– 703

Exchange-rate differences

– 4

17

Balance for the financial year

– 759

– 1 318

Table 3

Balance sheet at 31 December 2004 and 31 December 2003 (3)

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Intangible fixed assets | | | Fixed capital | | |
| Occupational rights | 5 000 | 5 000 | Own capital | 3 516 | 3 852 |
| Software licences | 174 | 146 | Balance for the financial year | – 759 | – 1318 |
| Depreciation | – 1 809 | – 1 611 | Subtotal | 2 757 | 2 534 |
| Subtotal | 3 365 | 3 535 | Current liabilities | | |
| Tangible fixed assets | | | Automatic carry-overs of appropriations | 1 538 | 1 726 |
| Equipment and furniture | 288 | 273 | Automatic carry-overs of earmarked revenues | 651 | 286 |
| Computer equipment | 1 189 | 1 438 | Other contributors | 134 | 30 |
| Depreciation | – 1 325 | – 1 444 | Sundry accounts payable | 1 | 1 |
| Subtotal | 152 | 267 | Deferred revenue | 43 | 83 |
| Stocks | | | Subtotal | 2 367 | 2 126 |
| Office equipment | 0 | 50 | | | |
| Subtotal | 0 | 50 | | | |
| Current assets | | | | | |
| Commission subsidy receivable | 0 | 0 | | | |
| Other advances | 2 | 4 | | | |
| Recovery orders | 24 | 43 | | | |
| Sundry accounts receivable | 0 | 39 | | | |
| Subtotal | 26 | 86 | | | |
| Cash accounts | | | | | |
| Bank accounts | 1 580 | 719 | | | |
| Imprest account | 3 | 3 | | | |
| Subtotal | 1 583 | 722 | | | |
| Total | 5 125 | 4 660 | Total | 5 125 | 4 660 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Intangible fixed assets

Fixed capital

Occupational rights

5 000

5 000

Own capital

3 516

3 852

Software licences

174

146

Balance for the financial year

– 759

– 1318

Depreciation

– 1 809

– 1 611

Subtotal

2 757

2 534

Subtotal

3 365

3 535

Current liabilities

Tangible fixed assets

Automatic carry-overs of appropriations

1 538

1 726

Equipment and furniture

288

273

Automatic carry-overs of earmarked revenues

651

286

Computer equipment

1 189

1 438

Other contributors

134

30

Depreciation

– 1 325

– 1 444

Sundry accounts payable

1

1

Subtotal

152

267

Deferred revenue

43

83

Stocks

Subtotal

2 367

2 126

Office equipment

0

50

Subtotal

0

50

Current assets

Commission subsidy receivable

0

0

Other advances

2

4

Recovery orders

24

43

Sundry accounts receivable

0

39

Subtotal

26

86

Cash accounts

Bank accounts

1 580

719

Imprest account

3

3

Subtotal

1 583

722

Total

5 125

4 660

Total

5 125

4 660

---

(1)  Earmarked revenue have not been included in the budget (see paragraph 8 of the report).

NB: Any discrepancies in totals are due to the effects of rounding.

(2)  The revenue and expenditure account and balance sheet only take account of the Foundation's specific activities: they do not include programmes managed on behalf of the Commission.

(3)  The revenue and expenditure account and balance sheet only take account of the Foundation's specific activities: they don't include programmes managed on behalf of the Commission.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/40 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/40

---

European Foundation for the Improvement of Living and Working Conditions — Publication of the final accounts for the financial year 2004

(2005/C 269/11)

The complete version of the final accounts may be found at the following address:

http://www.eurofound.eu.int/about/publicaccess/categories/finance/2005.htm

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (appropriations for the current financial year and appropriations carried over from the previous financial year) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 18,0 | 18,0 | Title I
  Staff | 8,7 | 8,7 | 8,6 | 0,1 | 0,0 | 0,1 | 0,1 | 0,0 | 8,8 | 8,8 | 8,7 | 0,1 | 0,0 |
| Other subsidies | — | — | Title II
  Administration | 1,8 | 1,8 | 1,3 | 0,5 | 0,0 | 0,2 | 0,2 | 0,0 | 2,0 | 2,0 | 1,5 | 0,5 | 0,0 |
| Other revenue | 0,1 | 0,1 | Title III
  Operating activities | 7,6 | 7,6 | 5,0 | 2,5 | 0,0 | 2,8 | 2,8 | 0,0 | 10,4 | 10,4 | 7,8 | 2,5 | 0,0 |
| Total | 18,1 | 18,1 | Total | 18,1 | 18,1 | 14,9 | 3,1 | 0,0 | 3,1 | 3,1 | 0,0 | 21,2 | 21,2 | 18,0 | 3,1 | 0,0 |

(million euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(appropriations for the current financial year and appropriations carried over from the previous financial year)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

18,0

18,0

Title I

Staff

8,7

8,7

8,6

0,1

0,0

0,1

0,1

0,0

8,8

8,8

8,7

0,1

0,0

Other subsidies

—

—

Title II

Administration

1,8

1,8

1,3

0,5

0,0

0,2

0,2

0,0

2,0

2,0

1,5

0,5

0,0

Other revenue

0,1

0,1

Title III

Operating activities

7,6

7,6

5,0

2,5

0,0

2,8

2,8

0,0

10,4

10,4

7,8

2,5

0,0

Total

18,1

18,1

Total

18,1

18,1

14,9

3,1

0,0

3,1

3,1

0,0

21,2

21,2

18,0

3,1

0,0

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Commission subsidies | 18 000 | 17 090 |
| Miscellaneous revenue | 85 | 47 |
| Financial revenue | 0 | 35 |
| Total revenue (a) | 18 085 | 17 172 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 8 606 | 8 927 |
| Appropriations carried over | 132 | 109 |
| Administration — Title II of the budget |
| Payments | 1 267 | 968 |
| Appropriations carried over | 489 | 224 |
| Operating activities — Title III of the budget |
| Payments | 5 056 | 3 733 |
| Appropriations carried over | 2 522 | 2 817 |
| Total expenditure (b) | 18 072 | 16 778 |
| Outturn for the financial year (a - b) | 13 | 394 |
| Balance carried over from the previous financial year | – 1 296 | – 1 836 |
| Appropriations carried over and cancelled | 35 | 118 |
| Sums from the previous financial year for reuse that were not used | 17 | 19 |
| Exceptional result from previous years | 2 | 0 |
| Phare appropriations carried over and cancelled | 8 | 0 |
| Phare revenue collected | 0 | 639 |
| Phare revenue to be collected | 0 | 361 |
| Phare expenditure | 0 | – 1 000 |
| Exchange-rate differences | – 4 | 9 |
| Balance for the financial year | – 1 225 | –1 296 |

(1000 euro)

2004

2003

Revenue

Commission subsidies

18 000

17 090

Miscellaneous revenue

85

47

Financial revenue

0

35

Total revenue (a)

18 085

17 172

Expenditure

Staff — Title I of the budget

Payments

8 606

8 927

Appropriations carried over

132

109

Administration — Title II of the budget

Payments

1 267

968

Appropriations carried over

489

224

Operating activities — Title III of the budget

Payments

5 056

3 733

Appropriations carried over

2 522

2 817

Total expenditure (b)

18 072

16 778

Outturn for the financial year (a - b)

13

394

Balance carried over from the previous financial year

– 1 296

– 1 836

Appropriations carried over and cancelled

35

118

Sums from the previous financial year for reuse that were not used

17

19

Exceptional result from previous years

2

0

Phare appropriations carried over and cancelled

8

0

Phare revenue collected

0

639

Phare revenue to be collected

0

361

Phare expenditure

0

– 1 000

Exchange-rate differences

– 4

9

Balance for the financial year

– 1 225

–1 296

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Intangible fixed assets | 11 | 27 | Own capital | 3 068 | 4 389 |
| Buildings (1) | 14 426 | 15 682 | Revaluation reserve | 12 094 | 12 094 |
| Furniture and vehicle transportation material | 98 | 142 | Balance for the financial year | – 1 225 | – 1 296 |
| Computer equipment | 190 | 107 | Subtotal | 13 937 | 15 187 |
| Technical and other equipment | 431 | 518 | Current liabilities | | |
| Fixed assets under construction | 0 | 0 | Automatic carry-overs of appropriations | 3 143 | 3 150 |
| Subtotal | 15 156 | 16 476 | Non-automatic carry-overs of appropriations | 0 | 0 |
| Stocks | | | Phare liabilities | 0 | 329 |
| Office supplies | 6 | 7 | Salary deductions | 1 | 0 |
| Subtotal | 6 | 7 | Miscellaneous creditors | 7 | 0 |
| Current assets | | | Bank interests due to the Commission | 48 | 0 |
| Commission Phare receivables | 100 | 361 | Subtotal | 3 199 | 3 479 |
| Advances | 1 | 2 | Suspense accounts | | |
| VAT to be recovered | 229 | 281 | Sums to be reused | 0 | 22 |
| Recovery orders to be collected | 6 | 5 | Deferred revenue | 6 | 2 |
| Sundry accounts receivable | 1 | 41 | Payments in progress | 5 | 0 |
| Subtotal | 336 | 690 | Subtotal | 11 | 24 |
| Cash accounts | | | | | |
| Banks | 1 634 | 1 331 | | | |
| Cash | 3 | 3 | | | |
| Imprest account | 12 | 183 | | | |
| Subtotal | 1 649 | 1 517 | | | |
| Total | 17 147 | 18 690 | Total | 17 147 | 18 690 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed capital

Intangible fixed assets

11

27

Own capital

3 068

4 389

Buildings (1)

14 426

15 682

Revaluation reserve

12 094

12 094

Furniture and vehicle transportation material

98

142

Balance for the financial year

– 1 225

– 1 296

Computer equipment

190

107

Subtotal

13 937

15 187

Technical and other equipment

431

518

Current liabilities

Fixed assets under construction

0

0

Automatic carry-overs of appropriations

3 143

3 150

Subtotal

15 156

16 476

Non-automatic carry-overs of appropriations

0

0

Stocks

Phare liabilities

0

329

Office supplies

6

7

Salary deductions

1

0

Subtotal

6

7

Miscellaneous creditors

7

0

Current assets

Bank interests due to the Commission

48

0

Commission Phare receivables

100

361

Subtotal

3 199

3 479

Advances

1

2

Suspense accounts

VAT to be recovered

229

281

Sums to be reused

0

22

Recovery orders to be collected

6

5

Deferred revenue

6

2

Sundry accounts receivable

1

41

Payments in progress

5

0

Subtotal

336

690

Subtotal

11

24

Cash accounts

Banks

1 634

1 331

Cash

3

3

Imprest account

12

183

Subtotal

1 649

1 517

Total

17 147

18 690

Total

17 147

18 690

---

(1)  The Foundation has decided to revalue its fixed assets (12,1 million euro).

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/44 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/44

---

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004

(2005/C 269/12)

The complete version of the final accounts may be found at the following address:

http://www.emcdda.eu.int/?nnodeid=6465

Table 1

Implementation of the budget for the financial year 2004

| (1000 euro) |
| --- |
| Revenue | Final appropriations for the financial year | Appropriations carried over from previous financial years |
| | Revenue entered in the final budget for the financial year | Revenue collected | | entered | committed | paid | carried over | cancelled | available | committed | paid | cancelled |
| Commission subsidy | 11 730 | 11 730 | Title I
  Staff (NDA) | 6 171 | 5 998 | 5 831 | 122 | 218 | 80 | 80 | 61 | 18 |
| Subsidy from Norway | 514 | 514 | Title II
  Administration (NDA) | 1 479 | 1 444 | 1 088 | 356 | 35 | 267 | 267 | 210 | 57 |
| Miscellaneous revenue | | 33 | Title III
  Operating activities (DA) | | | | | | 1 469 | 1 452 | 1 299 | 170 |
| PHARE assigned revenue | | 211 | — | CA |

(1000 euro)

Revenue

Final appropriations for the financial year

Appropriations carried over from previous financial years

Revenue entered in the final budget for the financial year

Revenue collected

entered

committed

paid

carried over

cancelled

available

committed

paid

cancelled

Commission subsidy

11 730

11 730

Title I

Staff (NDA)

6 171

5 998

5 831

122

218

80

80

61

18

Subsidy from Norway

514

514

Title II

Administration (NDA)

1 479

1 444

1 088

356

35

267

267

210

57

Miscellaneous revenue

33

Title III

Operating activities (DA)

1 469

1 452

1 299

170

PHARE assigned revenue

211

—

CA

4 594

4 509

85

Assigned revenue — third countries

| — | PA |
| --- | --- |

—

PA

4 594

2 342

1 260

992

Other assigned revenue

Assigned revenue

223

218

201

22

12 244

12 488

Total CA

12 244

11 951

Total PA

12 244

9 262

1 737

1 245

2 039

2 016

1 771

267

NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations).

DA: differentiated appropriations (commitment appropriations may differ in amount to payment appropriations).

CA: commitment appropriations in the context of differentiated appropriations.

PA: payment appropriations in the context of differentiated appropriations.

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Subsidies from the Commission | 11 730 | 9 300 |
| Subsidies from Norway | 514 | 421 |
| Assigned revenue | 211 | 335 |
| Miscellaneous revenue | 33 | 67 |
| Total revenue (a) | 12 488 | 10 122 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 5 832 | 5 189 |
| Appropriations carried over | 122 | 80 |
| Administration — Title II of the budget |
| Payments | 1 088 | 555 |
| Appropriations carried over | 355 | 267 |
| Operating activities — Title III of the budget (except assigned revenue) |
| Payments against payment appropriations for the financial year | 2 342 | 2 057 |
| Appropriations carried over | 1 260 | 1 469 |
| Assigned revenue (Phare and third countries) | 201 | 500 |
| Total expenditure (b) | 11 200 | 10 117 |
| Outturn for the financial year (a - b) | 1 288 | 5 |
| Balance carried over from the previous financial year | 295 | 1 626 |
| Appropriations carried over and cancelled | 245 | 221 |
| Sums for reuse from the previous financial year not used | 15 | 21 |
| Refunds to the Commission | – 3 | – 1 584 |
| Refunds to Norway | 81 | |
| Exchange-rate differences | – 1 | 6 |
| Balance for the financial year | 1 920 | 295 |

(1000 euro)

2004

2003

Revenue

Subsidies from the Commission

11 730

9 300

Subsidies from Norway

514

421

Assigned revenue

211

335

Miscellaneous revenue

33

67

Total revenue (a)

12 488

10 122

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

5 832

5 189

Appropriations carried over

122

80

Administration — Title II of the budget

Payments

1 088

555

Appropriations carried over

355

267

Operating activities — Title III of the budget (except assigned revenue)

Payments against payment appropriations for the financial year

2 342

2 057

Appropriations carried over

1 260

1 469

Assigned revenue (Phare and third countries)

201

500

Total expenditure (b)

11 200

10 117

Outturn for the financial year (a - b)

1 288

5

Balance carried over from the previous financial year

295

1 626

Appropriations carried over and cancelled

245

221

Sums for reuse from the previous financial year not used

15

21

Refunds to the Commission

– 3

– 1 584

Refunds to Norway

81

Exchange-rate differences

– 1

6

Balance for the financial year

1 920

295

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Intangible assets | 129 | 94 | Own capital | 2 951 | 3 057 |
| Buildings | 3 559 | 3 559 | Balance for the financial year | 1 920 | 295 |
| Equipment and furniture | 164 | 157 | Subtotal | 4 870 | 3 352 |
| Transport equipment | 50 | 50 | Current liabilities | | |
| Computer equipment | 716 | 659 | Phare carry-overs | | 223 |
| Depreciation | – 1 713 | – 1 496 | Appropriations carried over against Titles I, II and III | 1 737 | 1 815 |
| Subtotal | 2 905 | 3 023 | Sundry accounts payable | 54 | 18 |
| Stocks | | | Recovery orders | 0 | 55 |
| Office supplies | | 34 | Subtotal | 1 791 | 2 111 |
| Subtotal | | 34 | Suspense accounts | | |
| | | | Revenue for reuse | 25 | |
| Long-term assets | | | Deferred revenue | | 123 |
| Staff loans | 23 | 0 | Subtotal | 25 | 123 |
| Subtotal | 23 | 0 | | | |
| Current assets | | | | | |
| Phare | 26 | | | | |
| Other advances | 8 | 78 | | | |
| Recoverable VAT | 47 | 94 | | | |
| Sundry accounts receivable | 32 | 66 | | | |
| Subtotal | 113 | 238 | | | |
| Cash accounts | | | | | |
| Bank accounts | 3 640 | 2 291 | | | |
| Cash | 4 | | | | |
| Subtotal | 3 644 | 2 291 | | | |
| Suspense accounts | | 0 | | | |
| Subtotal | | 0 | | | |
| Total | 6 686 | 5 586 | Total | 6 686 | 5 586 |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed capital

Intangible assets

129

94

Own capital

2 951

3 057

Buildings

3 559

3 559

Balance for the financial year

1 920

295

Equipment and furniture

164

157

Subtotal

4 870

3 352

Transport equipment

50

50

Current liabilities

Computer equipment

716

659

Phare carry-overs

223

Depreciation

– 1 713

– 1 496

Appropriations carried over against Titles I, II and III

1 737

1 815

Subtotal

2 905

3 023

Sundry accounts payable

54

18

Stocks

Recovery orders

0

55

Office supplies

34

Subtotal

1 791

2 111

Subtotal

34

Suspense accounts

Revenue for reuse

25

Long-term assets

Deferred revenue

123

Staff loans

23

0

Subtotal

25

123

Subtotal

23

0

Current assets

Phare

26

Other advances

8

78

Recoverable VAT

47

94

Sundry accounts receivable

32

66

Subtotal

113

238

Cash accounts

Bank accounts

3 640

2 291

Cash

4

Subtotal

3 644

2 291

Suspense accounts

0

Subtotal

0

Total

6 686

5 586

Total

6 686

5 586

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/48 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/48

---

European Monitoring Centre on Racism and Xenophobia — Publication of the final accounts for the financial year 2004

(2005/C 269/13)

The complete version of the final accounts may be found at the following address:

http://eumc.eu.int

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 7,8 | 5,7 | Title I
  Staff | 3,3 | 2,7 | 2,6 | 0,1 | 0,6 | 0,1 | 0,0 | 0,0 | 3,4 | 2,8 | 2,7169 | 0,1 | 0,6 |
| Other revenue | 0,175 | 0,5 | Title II
  Administration | 0,7 | 0,5 | 0,4 | 0,1 | 0,3 | 0,1 | 0,0 | 0,0 | 0,8 | 0,5 | 0,5 | 0,0 | 0,3 |
| | | Title III
  Operating activities | 3,8 | 3,1 | 2,4 | 0,7 | 0,7 | 1,2 | 1,0 | 0,2 | 5,0 | 4,3 | 3,3 | 0,7 | 0,9 |
| Total | 8,0 | 6,2 | Total | 7,9 | 6,3 | 5,4 | 0,9 | 1,6 | 1,3 | 1,0 | 0,2 | 9,2 | 7,6 | 6,5 | 0,8 | 1,8 |
| NB: Totals may include differences due to rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

7,8

5,7

Title I

Staff

3,3

2,7

2,6

0,1

0,6

0,1

0,0

0,0

3,4

2,8

2,7169

0,1

0,6

Other revenue

0,175

0,5

Title II

Administration

0,7

0,5

0,4

0,1

0,3

0,1

0,0

0,0

0,8

0,5

0,5

0,0

0,3

Title III

Operating activities

3,8

3,1

2,4

0,7

0,7

1,2

1,0

0,2

5,0

4,3

3,3

0,7

0,9

Total

8,0

6,2

Total

7,9

6,3

5,4

0,9

1,6

1,3

1,0

0,2

9,2

7,6

6,5

0,8

1,8

NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Community subsidies | 5 675 | 7 318 |
| Other revenue | 421 | 374 |
| Sundry revenue | 35 | |
| Financial revenue | 21 | 1 |
| PHARE revenue | 82 | 676 |
| Total revenue (a) | 6 234 | 8 369 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 2 645 | 2 618 |
| Appropriations carried over | 85 | 64 |
| Administration — Title II of the budget |
| Payments | 447 | 412 |
| Appropriations carried over | 37 | 51 |
| Operating activities — Title III of the budget |
| Payments | 2 352 | 1 678 |
| Appropriations carried over | 745 | 1 162 |
| Assigned revenue (Phare and other) | | |
| Payments | 7 | 377 |
| Appropriations carried over | 0 | 694 |
| Total expenditure (b) | 6 318 | 7 055 |
| Outturn for the financial year (a - b) | – 84 | 1 334 |
| Balance carried over from the previous financial year | 98 | – 1 579 |
| Appropriations carried over, cancelled | 241 | 301 |
| Appropriations for reuse from the previous financial year, not used | 0 | 38 |
| Amounts due written off | – 23 | 0 |
| Exchange-rate differences | – 1 | 5 |
| Amounts refunded to the Commission | | 0 |
| Balance for the financial year | 231 | 98 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

2004

2003

Revenue

Community subsidies

5 675

7 318

Other revenue

421

374

Sundry revenue

35

Financial revenue

21

1

PHARE revenue

82

676

Total revenue (a)

6 234

8 369

Expenditure

Staff — Title I of the budget

Payments

2 645

2 618

Appropriations carried over

85

64

Administration — Title II of the budget

Payments

447

412

Appropriations carried over

37

51

Operating activities — Title III of the budget

Payments

2 352

1 678

Appropriations carried over

745

1 162

Assigned revenue (Phare and other)

Payments

7

377

Appropriations carried over

0

694

Total expenditure (b)

6 318

7 055

Outturn for the financial year (a - b)

– 84

1 334

Balance carried over from the previous financial year

98

– 1 579

Appropriations carried over, cancelled

241

301

Appropriations for reuse from the previous financial year, not used

0

38

Amounts due written off

– 23

0

Exchange-rate differences

– 1

5

Amounts refunded to the Commission

0

Balance for the financial year

231

98

NB: Totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Own capital | | |
| Computer software | 82 | 72 | Own capital | 123 | 108 |
| Computer equipment | 206 | 148 | Balance for the financial year | 231 | 98 |
| Furniture and other equipment | 252 | 250 | Subtotal | 354 | 206 |
| Depreciation | – 417 | – 362 | Current liabilities | | |
| Subtotal | 123 | 108 | Automatic carry-overs of appropriations | 867 | 1 277 |
| Current assets | | | Automatic carry-overs of assigned revenue and Phare | 41 | 694 |
| Community subsidies | 0 | 23 | Taxes and other related expenditure | 113 | 454 |
| Recoverable VAT | 159 | 456 | EC Commission | 214 | 0 |
| Phare subsidy | 0 | 169 | Sundry accounts payable | 110 | 275 |
| Sundry accounts receivable | 138 | 77 | Subtotal | 1 345 | 2 700 |
| Subtotal | 297 | 725 | | | |
| Cash accounts | | | | | |
| Bank accounts | 1 279 | 2 073 | | | |
| Subtotal | 1 279 | 2 073 | | | |
| Total | 1 699 | 2 906 | Total | 1 699 | 2 906 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Own capital

Computer software

82

72

Own capital

123

108

Computer equipment

206

148

Balance for the financial year

231

98

Furniture and other equipment

252

250

Subtotal

354

206

Depreciation

– 417

– 362

Current liabilities

Subtotal

123

108

Automatic carry-overs of appropriations

867

1 277

Current assets

Automatic carry-overs of assigned revenue and Phare

41

694

Community subsidies

0

23

Taxes and other related expenditure

113

454

Recoverable VAT

159

456

EC Commission

214

0

Phare subsidy

0

169

Sundry accounts payable

110

275

Sundry accounts receivable

138

77

Subtotal

1 345

2 700

Subtotal

297

725

Cash accounts

Bank accounts

1 279

2 073

Subtotal

1 279

2 073

Total

1 699

2 906

Total

1 699

2 906

NB: Totals may include differences due to rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/52 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/52

---

Community Plant Variety Office — Publication of the final accounts for the financial year 2004

(2005/C 269/14)

The complete version of the final accounts may be found at the following address:

http://www.cpvo.eu.int/default.php?res=1&w=1016&h=547&lang=en&page=ocvv/financement.html

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and 2003 financial year) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | carried over | appropriations | committed | paid | carried over | cancelled |
| Own revenue | 7,5 | 8,4 | Title I —
  Staff | 3,7 | 3,7 | 3,6 | 0,0 | 0,1 | 0,0 | 0,0 | 0,0 | 0,0 | 3,8 | 3,7 | 3,7 | 0,0 | 0,1 |
| Administrative revenue | 0,0 | 0,0 | Title II —
  Administration | 2,0 | 1,6 | 0,9 | 0,7 | 0,5 | 0,2 | 0,1 | 0,1 | 0,0 | 2,2 | 1,8 | 1,0 | 0,7 | 0,5 |
| Miscellaneous revenue | 0,0 | 0,0 | Title III —
  Operating activities | 5,5 | 4,6 | 0,5 | 4,1 | 0,9 | 7,1 | 3,0 | 0,4 | 3,7 | 12,7 | 11,8 | 3,5 | 7,8 | 1,3 |
| Financial revenue | 0,4 | 0,4 | | | | | | | | | | | | | | | |
| Budgetary balance from the previous financial year | 3,5 | 0,0 | | | | | | | | | | | | | | | |
| Total | 11,3 | 8,8 | Total | 11,3 | 9,9 | 5,0 | 4,9 | 1,4 | 7,4 | 3,2 | 0,5 | 3,7 | 18,6 | 17,2 | 8,2 | 8,6 | 1,9 |
| NB: The totals may include differences due to rounding. |

(million euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and 2003 financial year)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

carried over

appropriations

committed

paid

carried over

cancelled

Own revenue

7,5

8,4

Title I —

Staff

3,7

3,7

3,6

0,0

0,1

0,0

0,0

0,0

0,0

3,8

3,7

3,7

0,0

0,1

Administrative revenue

0,0

0,0

Title II —

Administration

2,0

1,6

0,9

0,7

0,5

0,2

0,1

0,1

0,0

2,2

1,8

1,0

0,7

0,5

Miscellaneous revenue

0,0

0,0

Title III —

Operating activities

5,5

4,6

0,5

4,1

0,9

7,1

3,0

0,4

3,7

12,7

11,8

3,5

7,8

1,3

Financial revenue

0,4

0,4

Budgetary balance from the previous financial year

3,5

0,0

Total

11,3

8,8

Total

11,3

9,9

5,0

4,9

1,4

7,4

3,2

0,5

3,7

18,6

17,2

8,2

8,6

1,9

NB: The totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Own revenue | 8 358 | 8 199 |
| Miscellaneous revenue | 30 | 156 |
| Financial revenue | 371 | 401 |
| Total revenue (a) | 8 759 | 8 757 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 635 | 3 245 |
| Appropriations carried over | 38 | 98 |
| Administration — Title II of the budget |
| Payments | 861 | 583 |
| Appropriations carried over | 705 | 195 |
| Operating activities — Title III of the budget |
| Payments | 494 | 1 179 |
| Appropriations carried over | 4 175 | 4 863 |
| Total expenditure (b) | 9 908 | 10 164 |
| Outturn for the financial year (a - b) | – 1 149 | – 1 407 |
| Balance carried over from the previous financial year | 12 825 | 13 977 |
| Appropriations carried over and cancelled | 462 | 249 |
| Exchange-rate differences | 0 | 0 |
| Future provision | 0 | 5 |
| Extraordinary income | 127 | 0 |
| Extraordinary expenses | – 43 | 0 |
| Balance for the financial year | 12 222 | 12 825 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2004

2003

Revenue

Own revenue

8 358

8 199

Miscellaneous revenue

30

156

Financial revenue

371

401

Total revenue (a)

8 759

8 757

Expenditure

Staff — Title I of the budget

Payments

3 635

3 245

Appropriations carried over

38

98

Administration — Title II of the budget

Payments

861

583

Appropriations carried over

705

195

Operating activities — Title III of the budget

Payments

494

1 179

Appropriations carried over

4 175

4 863

Total expenditure (b)

9 908

10 164

Outturn for the financial year (a - b)

– 1 149

– 1 407

Balance carried over from the previous financial year

12 825

13 977

Appropriations carried over and cancelled

462

249

Exchange-rate differences

0

0

Future provision

0

5

Extraordinary income

127

0

Extraordinary expenses

– 43

0

Balance for the financial year

12 222

12 825

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Computer software | 110 | 78 | Own capital | 2 508 | 2 538 |
| Buildings | 2 460 | 2 427 | | | |
| Computer equipment | 260 | 219 | Reserve | 12 825 | 13 977 |
| Equipment and furniture | 203 | 161 | Balance for the financial year | – 603 | – 1 153 |
| Depreciation | – 525 | – 345 | Subtotal | 14 730 | 15 363 |
| | | | Current liabilities | | |
| | | | Outstanding commitments in respect of carry-overs from 2003 | 3 711 | 2 145 |
| Subtotal | 2 508 | 2 538 | Automatic carry-overs | 4 869 | 5 156 |
| Indemnities and guarantees | 3 | 3 | Suppliers | 0 | 1 |
| Current assets | | | Advances from customers | 125 | 194 |
| Recovery orders | 19 | 3 | VAT to be paid | 216 | 216 |
| Sundry accounts receivable | 11 | 29 | Deductions from salaries | 83 | 9 |
| VAT to be recovered | 434 | 371 | Subtotal | 9 004 | 7 721 |
| Subtotal | 464 | 403 | | | |
| Cash accounts | | | | | |
| Banks | 20 684 | 20 065 | | | |
| Imprest account | 75 | 75 | | | |
| Subtotal | 20 759 | 20 140 | | | |
| Total | 23 734 | 23 084 | Total | 23 734 | 23 084 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed capital

Computer software

110

78

Own capital

2 508

2 538

Buildings

2 460

2 427

Computer equipment

260

219

Reserve

12 825

13 977

Equipment and furniture

203

161

Balance for the financial year

– 603

– 1 153

Depreciation

– 525

– 345

Subtotal

14 730

15 363

Current liabilities

Outstanding commitments in respect of carry-overs from 2003

3 711

2 145

Subtotal

2 508

2 538

Automatic carry-overs

4 869

5 156

Indemnities and guarantees

3

3

Suppliers

0

1

Current assets

Advances from customers

125

194

Recovery orders

19

3

VAT to be paid

216

216

Sundry accounts receivable

11

29

Deductions from salaries

83

9

VAT to be recovered

434

371

Subtotal

9 004

7 721

Subtotal

464

403

Cash accounts

Banks

20 684

20 065

Imprest account

75

75

Subtotal

20 759

20 140

Total

23 734

23 084

Total

23 734

23 084

NB: The totals may include differences due to rounding.

---

| 28.10.2005 | EN | Official Journal of the European Union | C 269/56 |
| --- | --- | --- | --- |

28.10.2005

EN

Official Journal of the European Union

C 269/56

---

Office for Harmonization in the Internal Market (Trade Marks and Designs) — Publication of the final accounts for the financial year 2004

(2005/C 269/15)

The complete version of the final accounts may be found at the following address:

http://oami.eu.int/en/office/marque/finan.htm

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available
  (2004 budget and financial year 2003) |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Fees | 113,8 | 126,4 | Title I
  Staff | 58,2 | 55,1 | 53,7 | 1,0 | 3,1 | 1,2 | 0,8 | 0,4 | 59,4 | 56,3 | 54,5 | 1,0 | 3,5 |
| Other revenue | 3,8 | 4,2 | Title II
  Administration | 29,6 | 27,2 | 18,3 | 8,9 | 2,4 | 7,9 | 7,1 | 0,8 | 37,5 | 35,1 | 25,4 | 8,9 | 3,2 |
| Outturn for the previous financial year | 72,4 | 72,4 | Title III
  Operating activities | 40,9 | 32,8 | 16,4 | 16,3 | 8,1 | 9,2 | 8,6 | 0,6 | 50,1 | 42,0 | 25,0 | 16,3 | 8,7 |
| Title X
  Reserve | 61,4 | 0,0 | 0,0 | 0,0 | 61,4 | 0,0 | 0,0 | 0,0 | 61,4 | 0,0 | 0,0 | 0,0 | 61,4 |
| Total | 190,0 | 203,0 | Total | 190,1 | 115,1 | 88,4 | 26,2 | 75,0 | 18,3 | 16,5 | 1,8 | 208,4 | 133,4 | 104,9 | 26,2 | 76,8 |
| NB: Totals may include differences due to rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

Appropriations available

(2004 budget and financial year 2003)

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Fees

113,8

126,4

Title I

Staff

58,2

55,1

53,7

1,0

3,1

1,2

0,8

0,4

59,4

56,3

54,5

1,0

3,5

Other revenue

3,8

4,2

Title II

Administration

29,6

27,2

18,3

8,9

2,4

7,9

7,1

0,8

37,5

35,1

25,4

8,9

3,2

Outturn for the previous financial year

72,4

72,4

Title III

Operating activities

40,9

32,8

16,4

16,3

8,1

9,2

8,6

0,6

50,1

42,0

25,0

16,3

8,7

Title X

Reserve

61,4

0,0

0,0

0,0

61,4

0,0

0,0

0,0

61,4

0,0

0,0

0,0

61,4

Total

190,0

203,0

Total

190,1

115,1

88,4

26,2

75,0

18,3

16,5

1,8

208,4

133,4

104,9

26,2

76,8

NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Own revenue | 127 466 | 107 056 |
| Financial revenue | 3 190 | 3 460 |
| Total revenue (a) | 130 656 | 110 516 |
| Budgetary expenditure for the financial year | — | — |
| Staff — Title I of the budget | — | — |
| Payments | 53 665 | 47 416 |
| Appropriations carried over | 1 001 | 1 168 |
| Administration — Title II of the budget | — | — |
| Payments | 18 324 | 16 366 |
| Appropriations carried over | 8 890 | 7 891 |
| Operating activities — Title III of the budget | — | — |
| Payments | 16 455 | 14 137 |
| Appropriations carried over | 16 323 | 9 262 |
| Total expenditure (b) | 114 658 | 96 240 |
| Outturn for the financial year (a - b) | 15 998 | 14 276 |
| Other expenditure/provisions for the year | — | — |
| Provision for procedural expenditure | 1 398 | 1 094 |
| Subtotal | 1 398 | 1 094 |
| Balance carried over from the previous financial year | 72 353 | 55 368 |
| Appropriations carried over and cancelled | 1 828 | 1 506 |
| Sums for reuse from the previous financial year not used | 0 | 115 |
| Provision for procedural expenditure from previous financial years | 0 | 0 |
| Exchange-rate differences and extraordinary revenue | – 8 | – 6 |
| Balance for the financial year | 91 569 | 72 353 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

2004

2003

Revenue

Own revenue

127 466

107 056

Financial revenue

3 190

3 460

Total revenue (a)

130 656

110 516

Budgetary expenditure for the financial year

—

—

Staff — Title I of the budget

—

—

Payments

53 665

47 416

Appropriations carried over

1 001

1 168

Administration — Title II of the budget

—

—

Payments

18 324

16 366

Appropriations carried over

8 890

7 891

Operating activities — Title III of the budget

—

—

Payments

16 455

14 137

Appropriations carried over

16 323

9 262

Total expenditure (b)

114 658

96 240

Outturn for the financial year (a - b)

15 998

14 276

Other expenditure/provisions for the year

—

—

Provision for procedural expenditure

1 398

1 094

Subtotal

1 398

1 094

Balance carried over from the previous financial year

72 353

55 368

Appropriations carried over and cancelled

1 828

1 506

Sums for reuse from the previous financial year not used

0

115

Provision for procedural expenditure from previous financial years

0

0

Exchange-rate differences and extraordinary revenue

– 8

– 6

Balance for the financial year

91 569

72 353

NB: Totals may include differences due to rounding.

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Buildings | 27 915 | 26 747 | Own capital | 27 655 | 27 921 |
| Equipment and furniture | 3 800 | 3 828 | Balance for the financial year | 91 569 | 72 353 |
| Transport equipment | 97 | 115 | Subtotal | 119 224 | 100 274 |
| Computer equipment | 12 606 | 11 241 | Long-term debt | — | — |
| Intangible assets | 372 | 24 | Long-term creditors | 25 | 24 |
| Depreciation | – 17 135 | – 14 035 | Subtotal | 25 | 24 |
| Subtotal | 27 655 | 27 920 | Current liabilities | — | — |
| Current assets | — | — | Automatic carry-overs of appropriations | 26 214 | 18 322 |
| Suppliers and missions | 174 | 200 | Advances from clients | 26 582 | 29 395 |
| Other sundry accounts receivable | 90 | 107 | Amounts outstanding | 37 | 51 |
| Subtotal | 264 | 307 | Sundry accounts payable | 229 | 757 |
| Cash accounts | — | — | Provision for procedural expenditure | 12 246 | 13 644 |
| Bank accounts | 156 637 | 134 239 | Subtotal | 65 308 | 62 169 |
| Cash | 1 | 1 | Suspense accounts | — | — |
| Subtotal | 156 638 | 134 240 | Revenue to be reused | 0 | 0 |
| | — | — | Subtotal | 0 | 0 |
| Total | 184 557 | 162 467 | Total | 184 557 | 162 467 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed capital

Buildings

27 915

26 747

Own capital

27 655

27 921

Equipment and furniture

3 800

3 828

Balance for the financial year

91 569

72 353

Transport equipment

97

115

Subtotal

119 224

100 274

Computer equipment

12 606

11 241

Long-term debt

—

—

Intangible assets

372

24

Long-term creditors

25

24

Depreciation

– 17 135

– 14 035

Subtotal

25

24

Subtotal

27 655

27 920

Current liabilities

—

—

Current assets

—

—

Automatic carry-overs of appropriations

26 214

18 322

Suppliers and missions

174

200

Advances from clients

26 582

29 395

Other sundry accounts receivable

90

107

Amounts outstanding

37

51

Subtotal

264

307

Sundry accounts payable

229

757

Cash accounts

—

—

Provision for procedural expenditure

12 246

13 644

Bank accounts

156 637

134 239

Subtotal

65 308

62 169

Cash

1

1

Suspense accounts

—

—

Subtotal

156 638

134 240

Revenue to be reused

0

0

—

—

Subtotal

0

0

Total

184 557

162 467

Total

184 557

162 467

NB: Totals may include differences due to rounding.

---