# C_2005269EN.01000901.xml

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

EN

Official Journal of the European Union

C 269/9

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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)

1

2 074

1 092

155

5 (2)

2

150

3 695

2 603

442

2 074

1 242

Total

Total

13 340

12 805

Total

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)

3

Revenue

Community subsidies

12 800

2 630

Other revenue

5

2

Total budget revenue (a)

Total budget revenue (a)

12 805

12 805

2 632

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)

Total budget expenditure (b)

7 567

7 567

1 434

1 434

Balance (c = a - b)

Balance (c = a - b)

5 238

5 238

1 198

1 198

Appropriations carried over and cancelled

251

—

Exchange-rate differences

– 1

0

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

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

5 488

5 488

1 198

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)

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

2 343

2 343

407

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)

4

Fixed assets

Own funds

Computer software

30

11

Cumulative outturn

2 750

407

Plant and machinery

27

0

Subtotal

Subtotal

2 750

2 750

407

407

Computer hardware

193

0

Depreciations

– 44

– 3

Subtotal

Subtotal

206

206

8

8

Current assets

Current assets

Long-term liabilities

Long-term liabilities

Balance of budget to be paid back (2004)

5 488

1 198

Sundry accounts receivable

38

2

Subtotal

Subtotal

5 488

5 488

1 198

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

Subtotal

138

138

20

20

Subtotal

Subtotal

1 860

1 860

167

167

Cash in hand

Banks

9 754

1 744

Subtotal

Subtotal

9 754

9 754

1 744

1 744

Total

Total

10 098

10 098

1 772

1 772

Total

Total

10 098

10 098

1 772

1 772

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

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(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.

1

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

2

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.

3

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.

4

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

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