# C_2005269EN.01003601.xml

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

EN

Official Journal of the European Union

C 269/36

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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)

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)

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

Total

18,4

19,2

Total

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)

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)

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)

Total expenditure (b)

18 122

17 492

Outturn for the financial year (a - b)

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

Balance for the financial year

– 759

– 1 318

Table 3

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

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

Intangible fixed assets

Fixed capital

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

Subtotal

2 757

2 534

Subtotal

Subtotal

3 365

3 535

Current liabilities

Current liabilities

Tangible fixed assets

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

Subtotal

152

267

Deferred revenue

43

83

Stocks

Stocks

Subtotal

Subtotal

2 367

2 126

Office equipment

0

50

Subtotal

Subtotal

0

50

Current assets

Current assets

Commission subsidy receivable

0

0

Other advances

2

4

Recovery orders

24

43

Sundry accounts receivable

0

39

Subtotal

Subtotal

26

86

Cash accounts

Cash accounts

Bank accounts

1 580

719

Imprest account

3

3

Subtotal

Subtotal

1 583

722

Total

Total

5 125

4 660

Total

Total

5 125

4 660

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

1

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.

2

(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.

3

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