# C_2005078EN.01000801.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/8 |
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31.3.2005

EN

Official Journal of the European Union

C 78/8

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Publication of the final accounts for the financial year 2003 — European Foundation for the Improvement of Living and Working Conditions

(2005/C 78/03)

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

http://www.eurofound.eu.int/index.htm

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 | 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 | 16,5 | 17,1 | Title I
  Staff | 9,0 | 9,0 | 8,9 | 0,1 | 0,0 | 0,2 | 0,2 | 0,0 | 9,2 | 9,2 | 9,1 | 0,1 | 0,0 |
| Other subsidies | — | — | Title II
  Administration | 1,2 | 1,2 | 1,0 | 0,2 | 0,0 | 0,7 | 0,7 | 0,0 | 1,9 | 1,9 | 1,7 | 0,2 | 0,0 |
| Other revenue | 0,3 | 0,1 | Title III
  Operating activities | 6,6 | 6,6 | 3,8 | 2,8 | 0,0 | 3,1 | 3,0 | 0,1 | 9,7 | 9,7 | 6,8 | 2,8 | 0,1 |
| Total | 16,8 | 17,2 | Total | 16,8 | 16,8 | 13,7 | 3,1 | 0,0 | 4,0 | 3,9 | 0,1 | 20,8 | 20,8 | 17,6 | 3,1 | 0,1 |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

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

16,5

17,1

Title I

Staff

9,0

9,0

8,9

0,1

0,0

0,2

0,2

0,0

9,2

9,2

9,1

0,1

0,0

Other subsidies

—

—

Title II

Administration

1,2

1,2

1,0

0,2

0,0

0,7

0,7

0,0

1,9

1,9

1,7

0,2

0,0

Other revenue

0,3

0,1

Title III

Operating activities

6,6

6,6

3,8

2,8

0,0

3,1

3,0

0,1

9,7

9,7

6,8

2,8

0,1

Total

Total

16,8

17,2

Total

Total

16,8

16,8

13,7

3,1

0,0

4,0

3,9

0,1

20,8

20,8

17,6

3,1

0,1

Table 2

Revenue and expenditure accounts for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 17 090 | 16 500 |
| Miscellaneous revenue | 47 | 62 |
| Financial revenue | 35 | 57 |
| Total revenue (a) | 17 172 | 16 619 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 8 927 | 9 111 |
| Appropriations carried over | 109 | 216 |
| Administration — Title II of the budget |
| Payments | 968 | 938 |
| Appropriations carried over | 224 | 683 |
| Operating activities — Title III of the budget |
| Payments | 3 733 | 3 290 |
| Appropriations carried over | 2 817 | 3 105 |
| Total expenditure (b) | 16 778 | 17 343 |
| Out-turn for the financial year (a – b) | 394 | – 724 |
| Balance carried over from the previous financial year | – 1 836 | – 1 209 |
| Appropriations carried over and cancelled | 118 | 81 |
| Sums from the previous financial year for re-use that were not used | 19 | 13 |
| PHARE revenue collected | 639 | 0 |
| PHARE revenue to be collected | 361 | 0 |
| PHARE expenditure | – 1 000 | 0 |
| Exchange-rate differences | 9 | 3 |
| Balance for the financial year | – 1 296 | – 1 836 |

(1000 euro)

2003

2002

Revenue

Commission subsidies

17 090

16 500

Miscellaneous revenue

47

62

Financial revenue

35

57

Total revenue (a)

Total revenue (a)

17 172

16 619

Expenditure

Staff — Title I of the budget

Payments

8 927

9 111

Appropriations carried over

109

216

Administration — Title II of the budget

Payments

968

938

Appropriations carried over

224

683

Operating activities — Title III of the budget

Payments

3 733

3 290

Appropriations carried over

2 817

3 105

Total expenditure (b)

Total expenditure (b)

16 778

17 343

Out-turn for the financial year (a – b)

Out-turn for the financial year (a – b)

394

– 724

Balance carried over from the previous financial year

– 1 836

– 1 209

Appropriations carried over and cancelled

118

81

Sums from the previous financial year for re-use that were not used

19

13

PHARE revenue collected

639

0

PHARE revenue to be collected

361

0

PHARE expenditure

– 1 000

0

Exchange-rate differences

9

3

Balance for the financial year

Balance for the financial year

– 1 296

– 1 836

Table 3

Balance sheet as at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets
   (1) | | | Fixed capital | | |
| Intangible fixed assets | 27 | 31 | Own capital | 4 389 | 4 294 |
| Buildings  (2) | 15 682 | 3 826 | Revaluation reserve | 12 094 | 0 |
| Furniture and vehicle transportation material | 142 | 139 | Balance for the financial year | – 1 296 | – 1 836 |
| Computer equipment | 107 | 149 | Subtotal | 15 187 | 2 458 |
| Technical and other equipment | 518 | 105 | Current liabilities | | |
| Fixed assets under construction | 0 | 31 | Automatic carry-overs of appropriations | 3 150 | 3 940 |
| Subtotal | 16 476 | 4 281 | Non-automatic carry-overs of appropriations | 0 | 64 |
| Stocks | | | PHARE liabilities | 329 | 0 |
| Office supplies | 7 | 13 | Salary deductions | 0 | 139 |
| Subtotal | 7 | 13 | Subtotal | 3 479 | 4 143 |
| Current assets | | | Suspense accounts | | |
| Commission PHARE receivables | 361 | 0 | Sums to be re-used | 22 | 150 |
| Advances | 2 | 11 | Deferred revenue | 2 | 1 840 |
| VAT to be recovered | 281 | 274 | Payments in progress | 0 | 30 |
| Recovery orders to be collected | 5 | 1 840 | Subtotal | 24 | 2 020 |
| Sundry accounts receivable | 41 | 13 | | | |
| Subtotal | 690 | 2 138 | | | |
| Cash accounts | | | | | |
| Banks | 1 331 | 1 960 | | | |
| Cash | 3 | 1 | | | |
| Imprest account | 183 | 228 | | | |
| Subtotal | 1 517 | 2 189 | | | |
| Total | 18 690 | 8 621 | Total | 18 690 | 8 621 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets
   (1)

Fixed assets

1

Fixed capital

Fixed capital

Intangible fixed assets

27

31

Own capital

4 389

4 294

Buildings  (2)

2

15 682

3 826

Revaluation reserve

12 094

0

Furniture and vehicle transportation material

142

139

Balance for the financial year

– 1 296

– 1 836

Computer equipment

107

149

Subtotal

Subtotal

15 187

2 458

Technical and other equipment

518

105

Current liabilities

Current liabilities

Fixed assets under construction

0

31

Automatic carry-overs of appropriations

3 150

3 940

Subtotal

Subtotal

16 476

4 281

Non-automatic carry-overs of appropriations

0

64

Stocks

Stocks

PHARE liabilities

329

0

Office supplies

7

13

Salary deductions

0

139

Subtotal

Subtotal

7

13

Subtotal

Subtotal

3 479

4 143

Current assets

Current assets

Suspense accounts

Suspense accounts

Commission PHARE receivables

361

0

Sums to be re-used

22

150

Advances

2

11

Deferred revenue

2

1 840

VAT to be recovered

281

274

Payments in progress

0

30

Recovery orders to be collected

5

1 840

Subtotal

Subtotal

24

2 020

Sundry accounts receivable

41

13

Subtotal

Subtotal

690

2 138

Cash accounts

Cash accounts

Banks

1 331

1 960

Cash

3

1

Imprest account

183

228

Subtotal

Subtotal

1 517

2 189

Total

Total

18 690

8 621

Total

Total

18 690

8 621

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(1)  The net value of the fixed assets is shown. The data for 2002 have been reprocessed for the purposes of comparison.

1

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

2

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