# C_2005269EN.01004001.xml

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

EN

Official Journal of the European Union

C 269/40

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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

Total

18,1

18,1

Total

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)

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)

Total expenditure (b)

18 072

16 778

Outturn for the financial year (a - b)

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

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 assets

Fixed capital

Fixed capital

Intangible fixed assets

11

27

Own capital

3 068

4 389

Buildings (1)

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

Subtotal

13 937

15 187

Technical and other equipment

431

518

Current liabilities

Current liabilities

Fixed assets under construction

0

0

Automatic carry-overs of appropriations

3 143

3 150

Subtotal

Subtotal

15 156

16 476

Non-automatic carry-overs of appropriations

0

0

Stocks

Stocks

Phare liabilities

0

329

Office supplies

6

7

Salary deductions

1

0

Subtotal

Subtotal

6

7

Miscellaneous creditors

7

0

Current assets

Current assets

Bank interests due to the Commission

48

0

Commission Phare receivables

100

361

Subtotal

Subtotal

3 199

3 479

Advances

1

2

Suspense accounts

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

Subtotal

336

690

Subtotal

Subtotal

11

24

Cash accounts

Cash accounts

Banks

1 634

1 331

Cash

3

3

Imprest account

12

183

Subtotal

Subtotal

1 649

1 517

Total

Total

17 147

18 690

Total

Total

17 147

18 690

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

1

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