# C_2005078EN.01003501.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/35 |
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31.3.2005

EN

Official Journal of the European Union

C 78/35

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Publication of the final accounts for the financial year 2003 — Translation Centre for the bodies of the European Union

(2005/C 78/10)

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

http://www.cdt.eu.int

Table 1

Implementation of the budget for the financial year 2003

| (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
  (2003 budget and 2002 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 | 20,6 | 19,8 | Title I
  Staff | 12,5 | 10,3 | 10,2 | 0,1 | 2,2 | 0,1 | 0,1 | 0,0 | 12,6 | 10,4 | 10,3 | 0,1 | 2,2 |
| Financial income | 0,1 | 0,4 | Title II
  Administration | 3,2 | 1,9 | 1,3 | 0,6 | 1,3 | 0,7 | 0,6 | 0,1 | 3,9 | 2,6 | 1,9 | 0,6 | 1,4 |
| Miscellaneous income | 0,0 | 0,1 | Title III
  Operating activities | 7,0 | 3,9 | 3,4 | 0,5 | 3,1 | 0,4 | 0,4 | 0,0 | 7,4 | 4,3 | 3,8 | 0,5 | 3,1 |
| Balance for the previous financial year | 8,3 | 0,0 | Title X
  Reserve and provisions | 6,3 | 0,0 | 0,0 | 0,0 | 6,3 | 0,0 | 0,0 | 0,0 | 6,3 | 0,0 | 0,0 | 0,0 | 6,3 |
| Total | 29,0 | 20,3 | Total | 29,0 | 16,1 | 14,9 | 1,2 | 12,9 | 1,2 | 1,1 | 0,1 | 30,2 | 17,3 | 16,0 | 1,2 | 13,0 |

(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

(2003 budget and 2002 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

20,6

19,8

Title I

Staff

12,5

10,3

10,2

0,1

2,2

0,1

0,1

0,0

12,6

10,4

10,3

0,1

2,2

Financial income

0,1

0,4

Title II

Administration

3,2

1,9

1,3

0,6

1,3

0,7

0,6

0,1

3,9

2,6

1,9

0,6

1,4

Miscellaneous income

0,0

0,1

Title III

Operating activities

7,0

3,9

3,4

0,5

3,1

0,4

0,4

0,0

7,4

4,3

3,8

0,5

3,1

Balance for the previous financial year

8,3

0,0

Title X

Reserve and provisions

6,3

0,0

0,0

0,0

6,3

0,0

0,0

0,0

6,3

0,0

0,0

0,0

6,3

Total

Total

29,0

20,3

Total

Total

29,0

16,1

14,9

1,2

12,9

1,2

1,1

0,1

30,2

17,3

16,0

1,2

13,0

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Operating revenue |
| Invoicing for the financial year | 22 075 | 18 113 |
| Miscellaneous revenue | 223 | 291 |
| Total (a) | 22 298 | 18 404 |
| Operating expenditure |
| Current expenses | 18 255 | 18 446 |
| Total (b) | 18 255 | 18 446 |
| Operating result (c = a – b) | 4 043 | – 42 |
| Financial income |
| Bank interest | 387 | 495 |
| Exchange-rate gain | 1 | 2 |
| Total (d) | 388 | 497 |
| Financial charges |
| Bank charges | 10 | 0 |
| Total (e) | 10 | 0 |
| Financial result (f = d – e) | 378 | 497 |
| Result for ordinary activities (g = c + f) | 4 421 | 455 |
| Exceptional income (h) | 19 | 0 |
| Exceptional expenses (i) | 9 | 0 |
| Exceptional result (j = h – i) | 10 | 0 |
| Result for the financial year (g + j) | 4 431 | 455 |

(1000 euro)

2003

2002

Operating revenue

Invoicing for the financial year

22 075

18 113

Miscellaneous revenue

223

291

Total (a)

Total (a)

22 298

18 404

Operating expenditure

Current expenses

18 255

18 446

Total (b)

Total (b)

18 255

18 446

Operating result (c = a – b)

Operating result (c = a – b)

4 043

– 42

Financial income

Bank interest

387

495

Exchange-rate gain

1

2

Total (d)

Total (d)

388

497

Financial charges

Bank charges

10

0

Total (e)

Total (e)

10

0

Financial result (f = d – e)

Financial result (f = d – e)

378

497

Result for ordinary activities (g = c + f)

Result for ordinary activities (g = c + f)

4 421

455

Exceptional income (h)

19

0

Exceptional expenses (i)

9

0

Exceptional result (j = h – i)

Exceptional result (j = h – i)

10

0

Result for the financial year (g + j)

Result for the financial year (g + j)

4 431

455

Table 3

Balance sheet at 31 December 2003 and 31 December 2002 (1)

1

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Intangible assets | 760 | 889 | Own capital | | |
| | | | Budget out-turn (a) | 4 404 | 8 330 |
| Tangible assets | | | Result of adjustments (b) | 27 | |
| Furniture and vehicles | 219 | 267 | Economic out-turn (a + b) | 4 431 | 8 330 |
| IT equipment | 398 | 486 | Out-turns carried over from previous financial years (2) | 1 642 | 1 642 |
| Fixed assets under construction and advances paid | 35 | 0 | Permanent pre-financing fund | 8 330 | |
| Subtotal | 652 | 753 | Subtotal | 14 403 | 9 972 |
| Current assets | | | Provisions for risks and liabilities | 8 601 | 6 406 |
| VAT paid and recoverable from the Member States | 3 | 25 | Short-term liabilities | | |
| Amounts owed by Community institutions and bodies | 2 676 | 3 360 | Amounts owed to Community institutions and bodies | 0 | 3 360 |
| Sundry receivables | 10 | 26 | Payment appropriations to be carried over | 784 | 1 247 |
| Subtotal | 2 689 | 3 411 | Sundry creditors | 162 | 15 |
| Disposable assets | 20 354 | 16 126 | Sundry liabilities | 5 | 15 |
| | | | Advances to customers | 500 | 164 |
| | | | Subtotal | 1 451 | 4 801 |
| Total | 24 455 | 21 179 | Total | 24 455 | 21 179 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Intangible assets

Intangible assets

760

760

889

889

Own capital

Own capital

Budget out-turn (a)

4 404

8 330

Tangible assets

Tangible assets

Result of adjustments (b)

27

Furniture and vehicles

219

267

Economic out-turn (a + b)

4 431

8 330

IT equipment

398

486

Out-turns carried over from previous financial years (2)

2

1 642

1 642

Fixed assets under construction and advances paid

35

0

Permanent pre-financing fund

8 330

Subtotal

Subtotal

652

753

Subtotal

Subtotal

14 403

9 972

Current assets

Current assets

Provisions for risks and liabilities

Provisions for risks and liabilities

8 601

8 601

6 406

6 406

VAT paid and recoverable from the Member States

3

25

Short-term liabilities

Short-term liabilities

Amounts owed by Community institutions and bodies

2 676

3 360

Amounts owed to Community institutions and bodies

0

3 360

Sundry receivables

10

26

Payment appropriations to be carried over

784

1 247

Subtotal

Subtotal

2 689

3 411

Sundry creditors

162

15

Disposable assets

Disposable assets

20 354

20 354

16 126

16 126

Sundry liabilities

5

15

Advances to customers

500

164

Subtotal

Subtotal

1 451

4 801

Total

Total

24 455

21 179

Total

Total

24 455

21 179

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(1)  The use of the model proposed by the Commission resulted in balances being reallocated under existing headings.

1

(2)  This amount actually corresponds to fixed assets after depreciation as at 31 December 2002 (see table 3 of the report concerning the financial year 2002, OJ C 319, 30.12.2003, p. 29).

2

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