# C_2006266EN.01004301.xml

| 31.10.2006 | EN | Official Journal of the European Union | C 266/43 |
| --- | --- | --- | --- |

31.10.2006

EN

Official Journal of the European Union

C 266/43

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European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2005

(2006/C 266/15)

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

http://www.emcdda.europa.eu/index.cfm?fuseaction=public.Content&nNodeID=6465&sLanguageISO=EN

Source: Centre data — These tables summarise the data provided by the Centre in its annual accounts.

Source:

Table 1

Implementation of the budget for the financial year 2005

| (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 for the financial year | Appropriations carried over from the previous financial year | Available appropriations
  (appropriations for the financial year plus appropriations for the previous financial year) |
| entered | committed | paid | carried over | cancelled | available | paid | cancelled | available | committed | paid | carried over | cancelled |
| Community subsidies | 12 000 | 12 000 | Title I
  Staff (NDA) | 6 194 | 5 932 | 5 762 | 154 | 279 | 122 | 101 | 21 | 6 316 | 6 054 | 5 863 | 154 | 300 |
| Own revenue | 516 | 516 | Title II
  Administration (NDA) | 1 791 | 1 720 | 1 070 | 650 | 71 | 356 | 332 | 24 | 2 147 | 2 076 | 1 402 | 650 | 95 |
| Other revenue | | 8 | Title III
  Operating activities (DA) | | | | | | | | | | | | | |
| — | CA |

(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 for the financial year

Appropriations carried over from the previous financial year

Available appropriations

(appropriations for the financial year plus appropriations for the previous financial year)

entered

committed

paid

carried over

cancelled

available

paid

cancelled

available

committed

paid

carried over

cancelled

Community subsidies

12 000

12 000

Title I

Staff (NDA)

6 194

5 932

5 762

154

279

122

101

21

6 316

6 054

5 863

154

300

Own revenue

516

516

Title II

Administration (NDA)

1 791

1 720

1 070

650

71

356

332

24

2 147

2 076

1 402

650

95

Other revenue

8

Title III

Operating activities (DA)

—

CA

4 531

4 298

233

4 531

4 298

233

| — | PA |
| --- | --- |

—

PA

4 531

4 085

446

1 260

66

1 194

5 791

4 151

1 640

Allocated revenue (Phare)

300

190

Allocated revenue (Phare)

300

49

16

284

300

49

16

284

Total

Total

12 816

12 714

Total CA

Total CA

12 816

11 999

1 088

583

478

45

13 294

12 477

1 088

628

Total PA

Total PA

12 816

10 933

1 088

796

1 738

499

1 239

14 554

11 432

1 088

2 035

Table 2

Revenue and expenditure account for the financial year 2005 (1)

1

| (1000 euro) |
| --- |
| | 2005 |
| Operating revenue |
| Community subsidies | 10 592 |
| Other subsidies/revenue | 312 |
| Total (a) | 10 904 |
| Operating expenditure |
| Staff | 5 843 |
| Administration | 2 269 |
| Operating activities | 4 181 |
| Total (b) | 12 293 |
| Operating result (c = a - b) | -1 389 |
| Other income (d) | 0 |
| Other charges (e) | 35 |
| Economic result (f = c + d - e) | -1 424 |

(1000 euro)

2005

Operating revenue

Community subsidies

10 592

Other subsidies/revenue

312

Total (a)

Total (a)

10 904

10 904

Operating expenditure

Staff

5 843

Administration

2 269

Operating activities

4 181

Total (b)

Total (b)

12 293

12 293

Operating result (c = a - b)

Operating result (c = a - b)

-1 389

-1 389

Other income (d)

0

Other charges (e)

35

Economic result (f = c + d - e)

Economic result (f = c + d - e)

-1 424

-1 424

Table 3

Balance sheet at 31 December 2005 and 31 December 2004 (2)

2

| (1000 euro) |
| --- |
| | 2005 | 2004 |
| Assets |
| Fixed assets | 2 989 | 3 058 |
| Stocks | | |
| Receivables and long-term assets | 224 | 619 |
| Liquid assets | 3 005 | 3 644 |
| Total | 6 218 | 7 321 |
| Liabilities |
| Cumulative results of previous years | 4 296 | 4 296 |
| Result for the year | -1 424 | 0 |
| Long-term liabilities | | |
| Current liabilities | 3 346 | 3 025 |
| Total | 6 218 | 7 321 |

(1000 euro)

2005

2004

Assets

Fixed assets

2 989

3 058

Stocks

Receivables and long-term assets

224

619

Liquid assets

3 005

3 644

Total

Total

6 218

6 218

7 321

7 321

Liabilities

Cumulative results of previous years

4 296

4 296

Result for the year

-1 424

0

Long-term liabilities

Current liabilities

3 346

3 025

Total

Total

6 218

6 218

7 321

7 321

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(1)  Data for the financial year 2004 are not shown as they are not comparable with data for 2005 because of the change in the accounting methods applied.

1

(2)  Data for the financial year 2004 have been restated to make them comparable with the 2005 data.

2

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