# C_2005078EN.01003101.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/31 |
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31.3.2005

EN

Official Journal of the European Union

C 78/31

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Publication of the final accounts for the financial year 2003 — European Training Foundation

(2005/C 78/09)

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

http://www.etf.eu.int/WebSite.nsf/Pages/Annual+report?OpenDocument

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 |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 17,2 | 18,1 | Title I
  Staff | 11,2 | 11,1 | 10,8 | 0,3 | 0,1 | 0,2 | 0,2 | 0,0 | 11,4 | 11,3 | 11,0 | 0,3 | 0,1 |
| Other subsidies | 0,0 | 0,5 | Title II
  Administration | 1,4 | 1,4 | 1,1 | 0,3 | 0,0 | 0,6 | 0,5 | 0,1 | 2,0 | 2,0 | 1,6 | 0,3 | 0,1 |
| Other revenue | (1) | 0,0 | Title III
  Operating activities | 4,6 | 4,5 | 3,4 | 1,1 | 0,1 | 2,6 | 2,3 | 0,3 | 7,2 | 7,1 | 5,7 | 1,1 | 0,4 |
| | | | Earmaked revenues (1) | 0,5 | 0,5 | 0,2 | 0,3 | 0,0 | 0,3 | 0,3 | 0,0 | 0,8 | 0,5 | 0,5 | 0,3 | 0,0 |
| Total | 17,2 | 18,6 | Total | 17,7 | 17,5 | 15,5 | 2,0 | 0,2 | 3,7 | 3,3 | 0,4 | 21,4 | 20,9 | 18,8 | 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

17,2

18,1

Title I

Staff

11,2

11,1

10,8

0,3

0,1

0,2

0,2

0,0

11,4

11,3

11,0

0,3

0,1

Other subsidies

0,0

0,5

Title II

Administration

1,4

1,4

1,1

0,3

0,0

0,6

0,5

0,1

2,0

2,0

1,6

0,3

0,1

Other revenue

(1)

1

0,0

Title III

Operating activities

4,6

4,5

3,4

1,1

0,1

2,6

2,3

0,3

7,2

7,1

5,7

1,1

0,4

Earmaked revenues (1)

1

0,5

0,5

0,2

0,3

0,0

0,3

0,3

0,0

0,8

0,5

0,5

0,3

0,0

Total

Total

17,2

18,6

Total

Total

17,7

17,5

15,5

2,0

0,2

3,7

3,3

0,4

21,4

20,9

18,8

2,0

0,6

NB: Any discrepancies in totals are due to the effects of rounding.

NB:

Table 2

Revenue and expenditure account for the financial years 2003 and 2002 (2)

2

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 18 100 | 13 179 |
| Other donors | 523 | — |
| Miscellaneous revenue | 17 | 23 |
| Financial revenue | — | 140 |
| Total revenue (a) | 18 640 | 13 342 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 10 771 | 10 153 |
| Appropriations carried over | 329 | 215 |
| Administration — Title II of the budget |
| Payments | 1 076 | 805 |
| Appropriations carried over | 310 | 559 |
| Operating activities — Title III of the budget |
| Payments | 3 396 | 2 307 |
| Appropriations carried over | 1 087 | 2 591 |
| Earmarked revenues |
| Payments | 237 | — |
| Appropriations carried over | 286 | — |
| Total expenditure (b) | 17 492 | 16 631 |
| Outturn for the financial year (a – b) | 1 148 | – 3 289 |
| Balance carried over from the previous financial year | – 2 155 | 4 055 |
| Appropriations carried over and cancelled | 375 | 424 |
| Reimbursements to the Commission | – 703 | – 3 352 |
| Exchange-rate differences | 17 | 6 |
| Balance for the financial year | – 1 318 | – 2 155 |

(1000 euro)

2003

2002

Revenue

Commission subsidies

18 100

13 179

Other donors

523

—

Miscellaneous revenue

17

23

Financial revenue

—

140

Total revenue (a)

Total revenue (a)

18 640

13 342

Expenditure

Staff — Title I of the budget

Payments

10 771

10 153

Appropriations carried over

329

215

Administration — Title II of the budget

Payments

1 076

805

Appropriations carried over

310

559

Operating activities — Title III of the budget

Payments

3 396

2 307

Appropriations carried over

1 087

2 591

Earmarked revenues

Payments

237

—

Appropriations carried over

286

—

Total expenditure (b)

Total expenditure (b)

17 492

16 631

Outturn for the financial year (a – b)

Outturn for the financial year (a – b)

1 148

– 3 289

Balance carried over from the previous financial year

– 2 155

4 055

Appropriations carried over and cancelled

375

424

Reimbursements to the Commission

– 703

– 3 352

Exchange-rate differences

17

6

Balance for the financial year

Balance for the financial year

– 1 318

– 2 155

Table 3

Balance sheet at 31 December 2003 and 31 December 2002 (3)

3

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Intangible fixed assets  (4) | | | Fixed capital | | |
| Occupational rights | 5 000 | 5 000 | Own capital | 3 852 | 4 059 |
| Software licences | 146 | — | Balance for the financial year | – 1 318 | – 2 155 |
| Depreciation | – 1 611 | – 1 333 | Subtotal | 2 534 | 1 904 |
| Subtotal | 3 535 | 3 667 | Current liabilities | | |
| Tangible fixed assets | | | Automatic carry-overs of appropriations | 1 726 | 3 366 |
| Equipment and furniture | 273 | 618 | Automatic carry-overs of earmarked revenues | 286 | 273 |
| Computer equipment | 1 438 | 1 235 | Other contributors | 30 | 85 |
| Depreciation | – 1 444 | – 1 521 | Sundry accounts payable | 1 | 28 |
| Subtotal | 267 | 332 | Deferred revenue | 83 | 3 537 |
| Stocks | | | Subtotal | 2 126 | 7 289 |
| Office equipment | 50 | 60 | | | |
| Subtotal | 50 | 60 | | | |
| Current assets | | | | | |
| Commission subsidy receivable | 0 | 3 366 | | | |
| Other advances | 4 | 2 | | | |
| Recovery orders | 43 | 171 | | | |
| Sundry accounts receivable | 39 | 30 | | | |
| Subtotal | 86 | 3 569 | | | |
| Cash accounts | | | | | |
| Bank accounts | 719 | 1 524 | | | |
| Imprest account | 3 | 41 | | | |
| Subtotal | 722 | 1 565 | | | |
| Total | 4 660 | 9 193 | Total | 4 660 | 9 193 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Intangible fixed assets  (4)

Intangible fixed assets  (4

Fixed capital

Fixed capital

Occupational rights

5 000

5 000

Own capital

3 852

4 059

Software licences

146

—

Balance for the financial year

– 1 318

– 2 155

Depreciation

– 1 611

– 1 333

Subtotal

Subtotal

2 534

1 904

Subtotal

Subtotal

3 535

3 667

Current liabilities

Current liabilities

Tangible fixed assets

Tangible fixed assets

Automatic carry-overs of appropriations

1 726

3 366

Equipment and furniture

273

618

Automatic carry-overs of earmarked revenues

286

273

Computer equipment

1 438

1 235

Other contributors

30

85

Depreciation

– 1 444

– 1 521

Sundry accounts payable

1

28

Subtotal

Subtotal

267

332

Deferred revenue

83

3 537

Stocks

Stocks

Subtotal

Subtotal

2 126

7 289

Office equipment

50

60

Subtotal

Subtotal

50

60

Current assets

Current assets

Commission subsidy receivable

0

3 366

Other advances

4

2

Recovery orders

43

171

Sundry accounts receivable

39

30

Subtotal

Subtotal

86

3 569

Cash accounts

Cash accounts

Bank accounts

719

1 524

Imprest account

3

41

Subtotal

Subtotal

722

1 565

Total

Total

4 660

9 193

Total

Total

4 660

9 193

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(1)  Earmarked revenues 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.

NB:

(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

(4)  The Foundation paid to the owner of its building five millions euros for its renovation. This payment gives the Foundation the right to use the building for one euro per year during 30 years from 1995 on. This item has been taken into account for the first time in 2003. The figure for year 2002 has been restated accordingly.

4

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