# Official Journal C 78/31 M

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 78 |
| | |
| English edition | Information and Notices | Volume 4831 March 2005 |

ISSN 1725-2423

Official Journal

of the European Union

C 78

English edition

Information and Notices

Volume 4831 March 2005

---

| Notice No | Contents | page |
| --- | --- | --- |
| | I   Information |
| | Commission |
| 2005/C 078/1 | Publication of the final accounts for the financial year 2003 — European Monitoring Centre on Racism and Xenophobia | 1 |
| 2005/C 078/2 | Publication of the final accounts for the financial year 2003 — European Aviation Safety Agency | 5 |
| 2005/C 078/3 | Publication of the final accounts for the financial year 2003 — European Foundation for the Improvement of Living and Working Conditions | 8 |
| 2005/C 078/4 | Publication of the final accounts for the financial year 2003 — European Maritime Safety Agency | 12 |
| 2005/C 078/5 | Publication of the final accounts for the financial year 2003 — European Food Safety Authority | 15 |
| 2005/C 078/6 | Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work | 19 |
| 2005/C 078/7 | Publication of the final accounts for the financial year 2003 — European Medicines Agency | 23 |
| 2005/C 078/8 | Publication of the final accounts for the financial year 2003 — Eurojust | 28 |
| 2005/C 078/9 | Publication of the final accounts for the financial year 2003 — European Training Foundation | 31 |
| 2005/C 078/0 | Publication of the final accounts for the financial year 2003 — Translation Centre for the bodies of the European Union | 35 |
| 2005/C 078/1 | Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training | 39 |
| 2005/C 078/2 | Publication of the final accounts for the financial year 2003 — European Environment Agency | 43 |
| 2005/C 078/3 | Publication of the final accounts for the financial year 2003 — Community Plant Variety Office | 47 |
| 2005/C 078/4 | Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction | 51 |
| 2005/C 078/5 | Publication of the final accounts for the financial year 2003 — Office for Harmonization in the Internal Market (Trade Marks and Designs) | 55 |

Notice No

Contents

page

I   Information

Commission

2005/C 078/1

Publication of the final accounts for the financial year 2003 — European Monitoring Centre on Racism and Xenophobia

1

2005/C 078/2

Publication of the final accounts for the financial year 2003 — European Aviation Safety Agency

5

2005/C 078/3

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

8

2005/C 078/4

Publication of the final accounts for the financial year 2003 — European Maritime Safety Agency

12

2005/C 078/5

Publication of the final accounts for the financial year 2003 — European Food Safety Authority

15

2005/C 078/6

Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work

19

2005/C 078/7

Publication of the final accounts for the financial year 2003 — European Medicines Agency

23

2005/C 078/8

Publication of the final accounts for the financial year 2003 — Eurojust

28

2005/C 078/9

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

31

2005/C 078/0

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

35

2005/C 078/1

Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training

39

2005/C 078/2

Publication of the final accounts for the financial year 2003 — European Environment Agency

43

2005/C 078/3

Publication of the final accounts for the financial year 2003 — Community Plant Variety Office

47

2005/C 078/4

Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction

51

2005/C 078/5

Publication of the final accounts for the financial year 2003 — Office for Harmonization in the Internal Market (Trade Marks and Designs)

55

| EN | |
| --- | --- |

EN

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I Information

Commission

| 31.3.2005 | EN | Official Journal of the European Union | C 78/1 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/1

---

Publication of the final accounts for the financial year 2003 — European Monitoring Centre on Racism and Xenophobia

(2005/C 78/01)

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

http://eumc.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 | Available appropriations
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 6,5 | 5,6 | Title I
  Staff | 2,8 | 2,7 | 2,6 | 0,1 | 0,1 | 0,2 | 0,1 | 0,1 | 3,0 | 2,9 | 2,7 | 0,1 | 0,2 |
| Other revenue | 0,1 | 0,2 | Title II
  Administration | 0,6 | 0,5 | 0,4 | 0,1 | 0,1 | 0,1 | 0,0 | 0,0 | 0,6 | 0,6 | 0,4 | 0,1 | 0,1 |
| | | | Title III
  Operating activities | 3,2 | 2,8 | 1,7 | 1,2 | 0,4 | 1,2 | 1,0 | 0,2 | 4,4 | 4,0 | 2,7 | 1,2 | 0,5 |
| Total | 6,6 | 5,8 | Total | 6,6 | 6,0 | 4,7 | 1,3 | 0,6 | 1,5 | 1,2 | 0,3 | 8,1 | 7,5 | 5,9 | 1,3 | 0,9 |
| NB: Totals may include differences due to 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

Available appropriations

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

6,5

5,6

Title I

Staff

2,8

2,7

2,6

0,1

0,1

0,2

0,1

0,1

3,0

2,9

2,7

0,1

0,2

Other revenue

0,1

0,2

Title II

Administration

0,6

0,5

0,4

0,1

0,1

0,1

0,0

0,0

0,6

0,6

0,4

0,1

0,1

Title III

Operating activities

3,2

2,8

1,7

1,2

0,4

1,2

1,0

0,2

4,4

4,0

2,7

1,2

0,5

Total

6,6

5,8

Total

6,6

6,0

4,7

1,3

0,6

1,5

1,2

0,3

8,1

7,5

5,9

1,3

0,9

NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Community subsidies | 7 318 | 4 320 |
| Other revenue | 374 | |
| Financial revenue | 21 | 43 |
| PHARE revenue | 676 | |
| Total revenue (a) | 8 389 | 4 363 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 2 618 | 2 416 |
| Appropriations carried over | 64 | 187 |
| Administration — Title II of the budget |
| Payments | 412 | 377 |
| Appropriations carried over | 51 | 60 |
| Operating activities — Title III of the budget |
| Payments | 1 678 | 1 686 |
| Appropriations carried over | 1 162 | 1 234 |
| PHARE expenditure |
| Payments | 377 | |
| Appropriations carried over | 694 | |
| Total expenditure (b) | 7 055 | 5 960 |
| Outturn for the financial year (a – b) | 1 334 | – 1 597 |
| Balance carried over from the previous financial year | – 1 579 | – 8 |
| Appropriations carried over, cancelled | 301 | 52 |
| Appropriations for re-use from the previous financial year, not used | 38 | 151 |
| Exchange-rate differences | 5 | 2 |
| Amounts refunded to the Commission | | – 179 |
| Balance for the financial year | 98 | – 1 579 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Community subsidies

7 318

4 320

Other revenue

374

Financial revenue

21

43

PHARE revenue

676

Total revenue (a)

8 389

4 363

Expenditure

Staff — Title I of the budget

Payments

2 618

2 416

Appropriations carried over

64

187

Administration — Title II of the budget

Payments

412

377

Appropriations carried over

51

60

Operating activities — Title III of the budget

Payments

1 678

1 686

Appropriations carried over

1 162

1 234

PHARE expenditure

Payments

377

Appropriations carried over

694

Total expenditure (b)

7 055

5 960

Outturn for the financial year (a – b)

1 334

– 1 597

Balance carried over from the previous financial year

– 1 579

– 8

Appropriations carried over, cancelled

301

52

Appropriations for re-use from the previous financial year, not used

38

151

Exchange-rate differences

5

2

Amounts refunded to the Commission

– 179

Balance for the financial year

98

– 1 579

NB: Totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Own capital | | |
| Computer software | 72 | 70 | Own capital | 108 | 183 |
| Computer equipment | 148 | 140 | Balance for the financial year | 98 | – 1 579 |
| Equipment and furniture | 250 | 235 | Subtotal | 207 | – 1 396 |
| Depreciation | – 362 | – 262 | Current liabilities | | |
| Subtotal | 108 | 183 | Automatic carry-overs | 1 277 | 1 482 |
| Current assets | | | Sundry accounts payable | 275 | 225 |
| Community subsidies | 23 | 13 | VAT to be paid | 454 | 507 |
| Advances | 0 | 1 | PHARE liabilities | 694 | |
| Sundry accounts receivable | 77 | 66 | Subtotal | 2 700 | 2 214 |
| Recoverable VAT | 456 | 541 | | | |
| PHARE subsidy | 169 | 0 | | | |
| Subtotal | 725 | 621 | | | |
| Cash accounts | | | Suspense accounts and adjustment accounts | | |
| Bank accounts | 2 073 | 113 | Sums to be reused | | 99 |
| Subtotal | 2 073 | 113 | Subtotal | 0 | 99 |
| Total | 2 906 | 917 | Total | 2 906 | 917 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Own capital

Computer software

72

70

Own capital

108

183

Computer equipment

148

140

Balance for the financial year

98

– 1 579

Equipment and furniture

250

235

Subtotal

207

– 1 396

Depreciation

– 362

– 262

Current liabilities

Subtotal

108

183

Automatic carry-overs

1 277

1 482

Current assets

Sundry accounts payable

275

225

Community subsidies

23

13

VAT to be paid

454

507

Advances

0

1

PHARE liabilities

694

Sundry accounts receivable

77

66

Subtotal

2 700

2 214

Recoverable VAT

456

541

PHARE subsidy

169

0

Subtotal

725

621

Cash accounts

Suspense accounts and adjustment accounts

Bank accounts

2 073

113

Sums to be reused

99

Subtotal

2 073

113

Subtotal

0

99

Total

2 906

917

Total

2 906

917

NB: Totals may include differences due to rounding.

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| 31.3.2005 | EN | Official Journal of the European Union | C 78/5 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/5

---

Publication of the final accounts for the financial year 2003 — European Aviation Safety Agency

(2005/C 78/02)

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

http://www.easa.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 |
| entered | committed | paid | carried over | cancelled |
| Community subsidies | 4,7 | 3,7 | Title I
  Staff | 0,9 | 0,7 | 0,7 | 0,0 | 0,2 |
| Other subsidies | — | — | Title II
  Administration | 0,8 | 0,5 | 0,1 | 0,4 | 0,3 |
| Other revenues | — | — | Title III
  Operating activities | 3,0 | 2,7 | 0,2 | 2,5 | 0,3 |
| Total | 4,7 | 3,7 | Total | 4,7 | 3,9 | 1,0 | 2,9 | 0,8 |

(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

entered

committed

paid

carried over

cancelled

Community subsidies

4,7

3,7

Title I

Staff

0,9

0,7

0,7

0,0

0,2

Other subsidies

—

—

Title II

Administration

0,8

0,5

0,1

0,4

0,3

Other revenues

—

—

Title III

Operating activities

3,0

2,7

0,2

2,5

0,3

Total

4,7

3,7

Total

4,7

3,9

1,0

2,9

0,8

Table 2

Revenue and expenditure account for the financial year 2003

| (1000 euro) |
| --- |
| | 2003 |
| Revenue |
| Commission subsidies | 3 725 |
| Total revenue (a) | 3 725 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 680 |
| Appropriations carried over | 27 |
| Administration — Title II of the budget |
| Payments | 153 |
| Appropriations carried over | 396 |
| Operating expenditure — Title III of the budget |
| Payments | 197 |
| Appropriations carried over | 2 486 |
| Total expenditure (b) | 3 939 |
| Out-turn for the financial year (a – b) | – 214 |

(1000 euro)

2003

Revenue

Commission subsidies

3 725

Total revenue (a)

3 725

Expenditure

Staff — Title I of the budget

Payments

680

Appropriations carried over

27

Administration — Title II of the budget

Payments

153

Appropriations carried over

396

Operating expenditure — Title III of the budget

Payments

197

Appropriations carried over

2 486

Total expenditure (b)

3 939

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

– 214

Table 3

Balance sheet as at 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2003 | Liabilities | 2003 |
| Fixed assets | | Fixed capital | |
| Intangible assets | 10 | Own capital | 16 |
| Computer equipment | 11 | Balance for the financial year | – 214 |
| Depreciation | – 5 | Subtotal | – 198 |
| Subtotal | 16 | Current liabilities | |
| Current assets | | Commission | 8 |
| Other advances | 5 | Automatic carry-overs of appropriations | 2 909 |
| Sundry accounts receivable | 1 | Sundry accounts payable | 18 |
| Subtotal | 6 | Deductions from salaries | 12 |
| Cash accounts | | Subtotal | 2 947 |
| Bank accounts and cash | 2 727 | | |
| Subtotal | 2 727 | | |
| Total | 2 749 | Total | 2 749 |

(1000 euro)

Assets

2003

Liabilities

2003

Fixed assets

Fixed capital

Intangible assets

10

Own capital

16

Computer equipment

11

Balance for the financial year

– 214

Depreciation

– 5

Subtotal

– 198

Subtotal

16

Current liabilities

Current assets

Commission

8

Other advances

5

Automatic carry-overs of appropriations

2 909

Sundry accounts receivable

1

Sundry accounts payable

18

Subtotal

6

Deductions from salaries

12

Cash accounts

Subtotal

2 947

Bank accounts and cash

2 727

Subtotal

2 727

Total

2 749

Total

2 749

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

31.3.2005

EN

Official Journal of the European Union

C 78/8

---

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

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

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)

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

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 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

---

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

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

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| 31.3.2005 | EN | Official Journal of the European Union | C 78/12 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/12

---

Publication of the final accounts for the financial year 2003 — European Maritime Safety Agency

(2005/C 78/04)

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

http://emsa.eu.int

Table 1

Implementation of the budget for the financial year 2003

| (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 |
| entered | committed | paid | carried over | cancelled |
| Community subsidies | 4 500 | 2 630 | Title I
  Staff | 1 552 | 713 | 647 | 66 | 838 |
| Other subsidies | | 2 | Title II
  Administration | 848 | 553 | 238 | 315 | 295 |
| | | | Title III
  Operating activities | 230 | 167 | 13 | 155 | 63 |
| Total | 4 500 | 2 632 | Total | 2 630 | 1 434 | 898 | 536 | 1 196 |
| NB: Totals may include differences due to rounding. |

(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

entered

committed

paid

carried over

cancelled

Community subsidies

4 500

2 630

Title I

Staff

1 552

713

647

66

838

Other subsidies

2

Title II

Administration

848

553

238

315

295

Title III

Operating activities

230

167

13

155

63

Total

4 500

2 632

Total

2 630

1 434

898

536

1 196

NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial year 2003

| (1000 euro) |
| --- |
| | 2003 |
| Revenue |
| Commission subsidies | 2 630 |
| Other revenue | 2 |
| Total revenue (a) | 2 632 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 647 |
| Appropriations carried over | 66 |
| Administration — Title II of the budget |
| Payments | 238 |
| Appropriations carried over | 315 |
| Operating expenditure — Title III of the budget |
| Payments | 13 |
| Appropriations carried over | 155 |
| Total expenditure (b) | 1 434 |
| Outturn for the financial year (a – b) | 1 198 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

2003

Revenue

Commission subsidies

2 630

Other revenue

2

Total revenue (a)

2 632

Expenditure

Staff — Title I of the budget

Payments

647

Appropriations carried over

66

Administration — Title II of the budget

Payments

238

Appropriations carried over

315

Operating expenditure — Title III of the budget

Payments

13

Appropriations carried over

155

Total expenditure (b)

1 434

Outturn for the financial year (a – b)

1 198

NB: Totals may include differences due to rounding.

Table 3

Balance sheet as at 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2003 | Liabilities | 2003 |
| Fixed assets | | Own capital | |
| Computer software | 11 | Own capital | 8 |
| Depreciation | – 3 | Balance for the financial year | 1 198 |
| Subtotal | 8 | Subtotal | 1 206 |
| Current assets | | Current liabilities | |
| Advances to staff | 17 | Automatic carry-overs of appropriations | 536 |
| Sundry accounts receivable | 3 | Sundry accounts payable | 29 |
| Subtotal | 20 | Subtotal | 566 |
| Cash accounts | | | |
| Bank accounts | 1 744 | | |
| Subtotal | 1 744 | | |
| Total | 1 772 | Total | 1 772 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

Assets

2003

Liabilities

2003

Fixed assets

Own capital

Computer software

11

Own capital

8

Depreciation

– 3

Balance for the financial year

1 198

Subtotal

8

Subtotal

1 206

Current assets

Current liabilities

Advances to staff

17

Automatic carry-overs of appropriations

536

Sundry accounts receivable

3

Sundry accounts payable

29

Subtotal

20

Subtotal

566

Cash accounts

Bank accounts

1 744

Subtotal

1 744

Total

1 772

Total

1 772

NB: Totals may include differences due to rounding.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/15 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/15

---

Publication of the final accounts for the financial year 2003 — European Food Safety Authority

(2005/C 78/05)

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

http://www.efsa.eu.int/about_efsa/efsa_funding/accounts/catindex_en.html

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  (1) | Available appropriations
  (2003 budget and carry-over from financial year 2002) |
| entered | committed | paid | carried over | cancelled | entered | paid | cancelled | entered | committed | paid | carried over | cancelled |
| Community subsidies | 12,6 | 10,0 | Title I
  Staff | 4,1 | 3,7 | 3,6 | 0,1 | 0,4 | 0,0 | 0,0 | 0,0 | 4,1 | 3,7 | 3,6 | 0,1 | 0,4 |
| Other subsidies | 0,0 | 0,0 | Title II
  Administration | 2,8 | 2,2 | 1,0 | 1,2 | 0,6 | 0,3 | 0,1 | 0,2 | 3,1 | 2,2 | 1,1 | 1,2 | 0,8 |
| Other revenue | p.m. | 0,0 | Title III
  Operating activities | 5,7 | 4,0 | 1,1 | 2,9 | 1,7 | 0,1 | 0,1 | 0,0 | 5,8 | 4,0 | 1,2 | 2,9 | 1,7 |
| Total | 12,6 | 10,0 | Total | 12,6 | 9,9 | 5,7 | 4,2 | 2,7 | 0,4 | 0,2 | 0,2 | 13,0 | 9,9 | 5,9 | 4,2 | 2,9 |
| NB:The totals may include differences due to 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  (1)

Available appropriations

(2003 budget and carry-over from financial year 2002)

entered

committed

paid

carried over

cancelled

entered

paid

cancelled

entered

committed

paid

carried over

cancelled

Community subsidies

12,6

10,0

Title I

Staff

4,1

3,7

3,6

0,1

0,4

0,0

0,0

0,0

4,1

3,7

3,6

0,1

0,4

Other subsidies

0,0

0,0

Title II

Administration

2,8

2,2

1,0

1,2

0,6

0,3

0,1

0,2

3,1

2,2

1,1

1,2

0,8

Other revenue

p.m.

0,0

Title III

Operating activities

5,7

4,0

1,1

2,9

1,7

0,1

0,1

0,0

5,8

4,0

1,2

2,9

1,7

Total

12,6

10,0

Total

12,6

9,9

5,7

4,2

2,7

0,4

0,2

0,2

13,0

9,9

5,9

4,2

2,9

NB:The totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial year 2003

| (1000 euro) |
| --- |
| | 2003 |
| Revenue |
| Commission subsidies | 10 284 |
| Other revenue | 33 |
| Total revenue (a) | 10 317 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 567 |
| Appropriations carried over | 149 |
| Administration — Title II of the budget |
| Payments | 1 092 |
| Appropriations carried over | 1 189 |
| Operating expenditure — Title III of the budget |
| Payments | 1 278 |
| Appropriations carried over | 2 895 |
| Total expenditure (b) | 10 171 |
| Outturn for the financial year (a – b) | 146 |
| Exchange-rate difference | 0 |
| Balance for the financial year | 146 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

Revenue

Commission subsidies

10 284

Other revenue

33

Total revenue (a)

10 317

Expenditure

Staff — Title I of the budget

Payments

3 567

Appropriations carried over

149

Administration — Title II of the budget

Payments

1 092

Appropriations carried over

1 189

Operating expenditure — Title III of the budget

Payments

1 278

Appropriations carried over

2 895

Total expenditure (b)

10 171

Outturn for the financial year (a – b)

146

Exchange-rate difference

0

Balance for the financial year

146

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2003 | Liabilities | 2003 |
| Fixed assets | | Fixed capital | |
| Intangible assets | 362 | Own capital | 769 |
| Equipment and furniture | 106 | Balance for the financial year | 146 |
| Computer equipment | 701 | Subtotal | 915 |
| Depreciation | – 401 | Current liabilities | |
| Subtotal | 769 | Automatic carry-overs of appropriations | 4 233 |
| Current assets | | Salary deductions | 8 |
| Recovery orders | 1 | Subtotal | 4 241 |
| Sundry accounts receivable | 2 | Suspense accounts | |
| Subtotal | 3 | Sums to be re-used | 6 |
| Cash accounts | | Subtotal | 6 |
| Bank accounts | 4 342 | | |
| Imprest account | 15 | | |
| Subtotal | 4 357 | | |
| Suspense accounts | 33 | | |
| Total | 5 162 | Total | 5 162 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

Liabilities

2003

Fixed assets

Fixed capital

Intangible assets

362

Own capital

769

Equipment and furniture

106

Balance for the financial year

146

Computer equipment

701

Subtotal

915

Depreciation

– 401

Current liabilities

Subtotal

769

Automatic carry-overs of appropriations

4 233

Current assets

Salary deductions

8

Recovery orders

1

Subtotal

4 241

Sundry accounts receivable

2

Suspense accounts

Subtotal

3

Sums to be re-used

6

Cash accounts

Subtotal

6

Bank accounts

4 342

Imprest account

15

Subtotal

4 357

Suspense accounts

33

Total

5 162

Total

5 162

NB: The totals may include differences due to rounding.

---

(1)  The Authority has not included automatic carry-overs and the use made of them in its accounts on the ground that the Commission was its Authorising Officer by delegation for the financial year 2002. Only appropriations for the financial year 2002 that were not carried over automatically were managed and entered in the accounts by the Authority.

NB:The totals may include differences due to rounding.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/19 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/19

---

Publication of the final accounts for the financial year 2003 — European Agency for Safety and Health at Work

(2005/C 78/06)

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

http://agency.osha.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 | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | outstanding appropriations | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 13,4 | 11,6 | Title I
  Staff | 3,7 | 3,5 | 3,2 | 0,1 | 0,4 | 0,1 | 0,1 | 0,1 | 3,9 | 3,5 | 3,3 | 0,1 | 0,5 |
| Own revenue | 0,0 | 0,0 | Title II
  Administration | 1,4 | 1,4 | 1,1 | 0,2 | 0,0 | 0,2 | 0,2 | 0,1 | 1,6 | 1,4 | 1,3 | 0,2 | 0,1 |
| Other subsidies | 0,2 | 0,1 | Title III
  Operating activities | 8,5 | 8,3 | 2,6 | 5,9 | 0,0 | 5,8 | 5,2 | 0,6 | 14,3 | 8,3 | 7,8 | 5,9 | 0,6 |
| Other revenue | p.m. | 0,2 | PHARE expenditure | 1,1 | 1,0 | 0,5 | 0,5 | 0,0 | 0,0 | 0,0 | 0,0 | 1,1 | 1,0 | 0,5 | 0,5 | 0,0 |
| PHARE revenue | 1,1 | 0,8 | | | | | | | | | | | | | | |
| Total | 14,6 | 12,7 | Total | 14,6 | 14,1 | 7,5 | 6,6 | 0,5 | 6,2 | 5,5 | 0,8 | 20,8 | 14,1 | 13,0 | 6,6 | 1,2 |
| N.B.: Differences 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

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

outstanding appropriations

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

13,4

11,6

Title I

Staff

3,7

3,5

3,2

0,1

0,4

0,1

0,1

0,1

3,9

3,5

3,3

0,1

0,5

Own revenue

0,0

0,0

Title II

Administration

1,4

1,4

1,1

0,2

0,0

0,2

0,2

0,1

1,6

1,4

1,3

0,2

0,1

Other subsidies

0,2

0,1

Title III

Operating activities

8,5

8,3

2,6

5,9

0,0

5,8

5,2

0,6

14,3

8,3

7,8

5,9

0,6

Other revenue

p.m.

0,2

PHARE expenditure

1,1

1,0

0,5

0,5

0,0

0,0

0,0

0,0

1,1

1,0

0,5

0,5

0,0

PHARE revenue

1,1

0,8

Total

14,6

12,7

Total

14,6

14,1

7,5

6,6

0,5

6,2

5,5

0,8

20,8

14,1

13,0

6,6

1,2

N.B.: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Community subsidies | 11 641 | 12 324 |
| Other subsidies | 66 | 252 |
| Other revenue | 157 | 81 |
| PHARE revenue | 824 | 0 |
| Total revenue (a) | 12 688 | 12 657 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 245 | 3 024 |
| Appropriations carried over | 87 | 136 |
| Administration — Title II of the budget |
| Payments | 1 146 | 1 140 |
| Appropriations carried over | 186 | 247 |
| Operating activities — Title III of the budget |
| Payments | 2 559 | 2 030 |
| Appropriations carried over | 5 859 | 5 623 |
| PHARE expenditure |
| Payments | 548 | 0 |
| Appropriations carried over | 502 | 0 |
| Total expenditure (b) | 14 131 | 12 199 |
| Outturn for the financial year (c = a – b) (1) | – 1 443 | 458 |
| Balance carried over from the previous financial year | – 1 108 | – 2 185 |
| Appropriations carried over from the previous financial year and cancelled | 766 | 609 |
| Sums to be re-used carried over from the previous financial year and not used | 1 | 0 |
| Payments against commitment cancelled in 2002 | – 191 | 0 |
| Exchange-rate differences | 4 | 4 |
| Adjustment entries | – 16 | 7 |
| Outturn for the financial year before economic adjustment (d) | – 1 987 | – 1 108 |
| Budget revenue to be recovered | 850 | 0 |
| Other revenue to be recovered | 3 | 0 |
| Acquisitions of fixed assets | 207 | 0 |
| Depreciation (2) | – 186 | 0 |
| Miscellaneous expenditure | – 1 | 0 |
| Economic adjustments (e) | 873 | 0 |
| Balance for the financial year (d + e) (3) | – 1 113 | – 1 108 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

2003

2002

Revenue

Community subsidies

11 641

12 324

Other subsidies

66

252

Other revenue

157

81

PHARE revenue

824

0

Total revenue (a)

12 688

12 657

Expenditure

Staff — Title I of the budget

Payments

3 245

3 024

Appropriations carried over

87

136

Administration — Title II of the budget

Payments

1 146

1 140

Appropriations carried over

186

247

Operating activities — Title III of the budget

Payments

2 559

2 030

Appropriations carried over

5 859

5 623

PHARE expenditure

Payments

548

0

Appropriations carried over

502

0

Total expenditure (b)

14 131

12 199

Outturn for the financial year (c = a – b) (1)

– 1 443

458

Balance carried over from the previous financial year

– 1 108

– 2 185

Appropriations carried over from the previous financial year and cancelled

766

609

Sums to be re-used carried over from the previous financial year and not used

1

0

Payments against commitment cancelled in 2002

– 191

0

Exchange-rate differences

4

4

Adjustment entries

– 16

7

Outturn for the financial year before economic adjustment (d)

– 1 987

– 1 108

Budget revenue to be recovered

850

0

Other revenue to be recovered

3

0

Acquisitions of fixed assets

207

0

Depreciation (2)

– 186

0

Miscellaneous expenditure

– 1

0

Economic adjustments (e)

873

0

Balance for the financial year (d + e) (3)

– 1 113

– 1 108

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

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Own capital | | |
| Computer software | 95 | 145 | Own capital (4) | 431 | 1 229 |
| IT equipment | 136 | 428 | Balance for the financial year | – 1 113 | – 1 108 |
| Fittings and furniture | 215 | 614 | Subtotal | – 682 | 121 |
| Transportation equipment | 0 | 26 | Medium and long-term liabilities | | |
| Subtotal | 445 | 1 214 | Liabilities against assigned revenue | 0 | 369 |
| Medium and long-term assets | | | Subtotal | 0 | 369 |
| Community subsidies | 0 | 369 | Current liabilities | | |
| Subtotal | 0 | 369 | Non-automatic carry-overs | 135 | 193 |
| Stocks | | | Automatic carry-overs | 6 498 | 5 813 |
| Office supplies | 6 | 15 | Commission | 282 | 7 |
| Subtotal | 6 | 15 | Sundry accounts payable | 128 | 19 |
| Current assets | | | Payroll deductions | 73 | 24 |
| Community subsidies | 1 035 | 681 | Liabilities against assigned revenue | 0 | 736 |
| Sundry accounts receivable | 62 | 53 | Subtotal | 7 117 | 6 791 |
| Recoverable VAT | 0 | 5 | Suspense accounts | | |
| Subtotal | 1 097 | 739 | Recovery orders | 11 | 21 |
| Cash accounts | | | Revenue for re-use | 0 | 17 |
| Bank and cash | 4 889 | 4 922 | Subtotal | 11 | 37 |
| Imprest account | 1 | 61 | | | |
| Subtotal | 4 890 | 4 982 | | | |
| Suspense accounts | | | | | |
| Advances | 6 | 0 | | | |
| Subtotal | 6 | 0 | | | |
| Total | 6 445 | 7 319 | Total | 6 445 | 7 319 |
| NB: Differences in totals are due to the effects of rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Own capital

Computer software

95

145

Own capital (4)

431

1 229

IT equipment

136

428

Balance for the financial year

– 1 113

– 1 108

Fittings and furniture

215

614

Subtotal

– 682

121

Transportation equipment

0

26

Medium and long-term liabilities

Subtotal

445

1 214

Liabilities against assigned revenue

0

369

Medium and long-term assets

Subtotal

0

369

Community subsidies

0

369

Current liabilities

Subtotal

0

369

Non-automatic carry-overs

135

193

Stocks

Automatic carry-overs

6 498

5 813

Office supplies

6

15

Commission

282

7

Subtotal

6

15

Sundry accounts payable

128

19

Current assets

Payroll deductions

73

24

Community subsidies

1 035

681

Liabilities against assigned revenue

0

736

Sundry accounts receivable

62

53

Subtotal

7 117

6 791

Recoverable VAT

0

5

Suspense accounts

Subtotal

1 097

739

Recovery orders

11

21

Cash accounts

Revenue for re-use

0

17

Bank and cash

4 889

4 922

Subtotal

11

37

Imprest account

1

61

Subtotal

4 890

4 982

Suspense accounts

Advances

6

0

Subtotal

6

0

Total

6 445

7 319

Total

6 445

7 319

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

---

(1)  Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).

(2)  In 2003 the Agency depreciated its fixed assets for the first time.

(3)  The negative balance is due to the fact that carry-overs are still being treated as expenditure, without any economic adjustment. A rough estimate of the adjustment to be applied suggests that the actual balance for the financial year is of the order of a million euro.

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

(4)  The total for capital at 31 December 2003 corresponds to the sum of the gross value of fixed assets at 31 December 2002 minus historical depreciation for the period 1996 to 2002 plus the variation in the value of stock between 31.12.2002 and 31.12.2003 and adjustments on the valuation, recognition and downgrading of fixed assets. The depreciation for 2003 has been included in the result for the year and therefore has not been deducted directly from capital.

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

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/23 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/23

---

Publication of the final accounts for the financial year 2003 — European Medicines Agency

(2005/C 78/07)

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

http://www.emea.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 | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Appropriations available
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies (1) | 23,0 | 22,5 | Title I
  Staff | 31,5 | 29,7 | 29,2 | 0,5 | 1,8 | 0,4 | 0,3 | 0,1 | 31,9 | 30,1 | 29,5 | 0,5 | 1,9 |
| Own revenue | 59,0 | 60,1 | Title II
  Administration | 19,7 | 19,2 | 11,9 | 7,3 | 0,5 | 1,9 | 1,5 | 0,4 | 21,6 | 21,1 | 13,4 | 7,3 | 0,9 |
| Other revenue | 2,2 | 1,8 | Title III
  Operating activities | 33,0 | 32,8 | 24,5 | 8,3 | 0,2 | 4,5 | 4,2 | 0,3 | 37,5 | 37,3 | 28,7 | 8,3 | 0,5 |
| Total | 84,2 | 84,4 | Total | 84,2 | 81,7 | 65,6 | 16,1 | 2,5 | 6,8 | 6,0 | 0,8 | 91,0 | 88,5 | 71,6 | 16,1 | 3,3 |

(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

Appropriations available

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies (1)

23,0

22,5

Title I

Staff

31,5

29,7

29,2

0,5

1,8

0,4

0,3

0,1

31,9

30,1

29,5

0,5

1,9

Own revenue

59,0

60,1

Title II

Administration

19,7

19,2

11,9

7,3

0,5

1,9

1,5

0,4

21,6

21,1

13,4

7,3

0,9

Other revenue

2,2

1,8

Title III

Operating activities

33,0

32,8

24,5

8,3

0,2

4,5

4,2

0,3

37,5

37,3

28,7

8,3

0,5

Total

84,2

84,4

Total

84,2

81,7

65,6

16,1

2,5

6,8

6,0

0,8

91,0

88,5

71,6

16,1

3,3

Table 2

Revenue and expenditure accounts for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 (2) |
| Revenue |
| Fees relating to marketing authorisations | 58 657 | 38 372 |
| Commission subsidy including subsidies received from the EEA | 19 786 | 14 846 |
| Community subsidy for orphan medicines | 2 814 | 2 407 |
| Contributions for Community programmes | 1 208 | 9 |
| Administrative revenue | 2 153 | 1 688 |
| Sundry revenue | 848 | 54 |
| Total (a) | 85 466 | 57 376 |
| Expenditure (3) |
| Staff expenditure | 29 663 | 26 216 |
| Administrative expenditure | 10 905 | 10 718 |
| Operating expenditure | 32 838 | 21 467 |
| Depreciation | 2 364 | 0 |
| Total (b) | 75 770 | 58 401 |
| Result (c = a – b) | 9 696 | – 1 025 |
| Other factors |
| Appropriations carried over from the previous financial year and cancelled (d) | 823 | 1 377 |
| Exchange-rate differences and other adjustments (e) | 413 | – 352 |
| Balance for the financial year (c + d + e) | 10 932 | 0 |

(1000 euro)

2003

2002 (2)

Revenue

Fees relating to marketing authorisations

58 657

38 372

Commission subsidy including subsidies received from the EEA

19 786

14 846

Community subsidy for orphan medicines

2 814

2 407

Contributions for Community programmes

1 208

9

Administrative revenue

2 153

1 688

Sundry revenue

848

54

Total (a)

85 466

57 376

Expenditure (3)

Staff expenditure

29 663

26 216

Administrative expenditure

10 905

10 718

Operating expenditure

32 838

21 467

Depreciation

2 364

0

Total (b)

75 770

58 401

Result (c = a – b)

9 696

– 1 025

Other factors

Appropriations carried over from the previous financial year and cancelled (d)

823

1 377

Exchange-rate differences and other adjustments (e)

413

– 352

Balance for the financial year (c + d + e)

10 932

0

Table 3

Balance sheets as at 31 December 2003 and 31 December 2002 (4)

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Intangible assets | 3 401 | 0 | Own capital | | |
| | | | Budget outturn (a) | 4 037 | — |
| Fixed assets | | | Outturn after adjustments (b) | 6 895 | — |
| Plant, machinery and tools | 1 635 | 146 | Economic outturn (a + b) | 10 932 | — |
| Furniture and vehicle fleet | 1 011 | 991 | Outturn carried over from previous financial years (5) | 6 872 | 2 684 |
| Computer equipment | 2 548 | 1 547 | Subtotal | 17 804 | 2 684 |
| Subtotal | 5 194 | 2 684 | | | |
| | | | Current liabilities | | |
| Current assets | | | Amounts owed to Community institutions and bodies | 479 | 444 |
| VAT paid and to be recovered | 1 105 | 571 | Payment appropriations to be carried over | 11 936 | 6 811 |
| Amounts receivable from Community institutions and bodies | 107 | 3 744 | Sundry accounts payable | 127 | 603 |
| Sundry accounts receivable | 1 034 | 2 854 | Advances from customers | 8 845 | 9 293 |
| Sundry receivables | 64 | 0 | Subtotal | 21 387 | 17 151 |
| Subtotal | 2 310 | 7 169 | | | |
| Available assets | 28 286 | 9 982 | | | |
| Total | 39 191 | 19 835 | Total | 39 191 | 19 835 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Intangible assets

3 401

0

Own capital

Budget outturn (a)

4 037

—

Fixed assets

Outturn after adjustments (b)

6 895

—

Plant, machinery and tools

1 635

146

Economic outturn (a + b)

10 932

—

Furniture and vehicle fleet

1 011

991

Outturn carried over from previous financial years (5)

6 872

2 684

Computer equipment

2 548

1 547

Subtotal

17 804

2 684

Subtotal

5 194

2 684

Current liabilities

Current assets

Amounts owed to Community institutions and bodies

479

444

VAT paid and to be recovered

1 105

571

Payment appropriations to be carried over

11 936

6 811

Amounts receivable from Community institutions and bodies

107

3 744

Sundry accounts payable

127

603

Sundry accounts receivable

1 034

2 854

Advances from customers

8 845

9 293

Sundry receivables

64

0

Subtotal

21 387

17 151

Subtotal

2 310

7 169

Available assets

28 286

9 982

Total

39 191

19 835

Total

39 191

19 835

Table 4

Differences between the general implementing rules and the Agency's implementing rules

| Committee for the evaluation of tenders

   (6) |
| --- |
| | Articles 145 and 146 of the general implementing rules | Article 107 of the Agency's implementing rules |
| Contract threshold: | 13 800 euro | 75 000 euro |
| Rules for negotiated procedures in respect of low-value contracts |
| Value of contracts | Article 129 of the general implementing rules | Article 89 of the Agency's implementing rules |
| Less than 200 euro | payment of costs against invoices | provided for in Article 82 but threshold unspecified |
| Less than 1 050 euro: negotiated procedure | award on the basis of a single tender | less than 1 500 euro: award on the basis of a single tender |
| Between 1 050 and 13 800 euro: negotiated procedure with: | at least 3 candidates consulted | between 1 500 and 13 800 euro: at least 3 candidates consulted |
| Between 13 800 and 50 000 euro, restricted procedure but without a CEI (7) with: | at least 5 candidates consulted | at least 3 candidates consulted |

Committee for the evaluation of tenders

   (6)

Articles 145 and 146 of the general implementing rules

Article 107 of the Agency's implementing rules

Contract threshold:

13 800 euro

75 000 euro

Rules for negotiated procedures in respect of low-value contracts

Value of contracts

Article 129 of the general implementing rules

Article 89 of the Agency's implementing rules

Less than 200 euro

payment of costs against invoices

provided for in Article 82 but threshold unspecified

Less than 1 050 euro: negotiated procedure

award on the basis of a single tender

less than 1 500 euro: award on the basis of a single tender

Between 1 050 and 13 800 euro: negotiated procedure with:

at least 3 candidates consulted

between 1 500 and 13 800 euro: at least 3 candidates consulted

Between 13 800 and 50 000 euro, restricted procedure but without a CEI (7) with:

at least 5 candidates consulted

at least 3 candidates consulted

---

(1)  Includes subsidies received from the European Economic Area.

(2)  The data for the financial year 2002 have not been reprocessed according to the accounting principles followed for the financial year 2003 (see paragraph 8 of the report).

(3)  The portion of the appropriations carried over which is to be regarded as expenditure for the financial year has been evaluated on an overall basis rather than on the basis of examining individual transactions.

(4)  Use of the model proposed by the Commission has resulted in balances being reallocated between the existing headings.

(5)  For 2002, the sum corresponds to the total of net fixed assets. For 2003, the sum also includes 4 188 000 euro corresponding to the activation in 2003 of assets acquired in previous years (see paragraph 10 of the report).

(6)  The only committee for the evaluation of tenders proposed by the Agency is the Advisory Committee on Procurement and Contracts, which is required to give its opinion on contracts involving amounts exceeding 75 000 euro (Article 107), whereas this threshold is 13 800 euro in the general implementing rules.

(7)  CEI: Call for expressions of interest.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/28 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/28

---

Publication of the final accounts for the financial year 2003 — Eurojust

(2005/C 78/08)

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

www.eurojust.eu.int

Table 1

Implementation of the budget for the financial year 2003

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered under the final budget for the financial year | Revenue received | Allocation of expenditure | Appropriations under the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and the financial year 2002) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 8,0 | 7,2 | Title I
  Staff | 2,5 | 2,2 | 2,0 | 0,2 | 0,3 | 0,0 | 0,0 | 0,0 | 2,5 | 2,2 | 2,0 | 0,2 | 0,3 |
| Financial interest | 0,0 | 0,0 | Title II
  Administration | 4,0 | 3,0 | 2,3 | 1,0 | 0,7 | 0,3 | 0,3 | 0,0 | 4,3 | 3,3 | 2,6 | 1,0 | 0,7 |
| Miscellaneous revenue | 0,1 | 0,0 | Title III
  Operational activities | 1,6 | 1,0 | 0,9 | 0,1 | 0,6 | 0,1 | 0,1 | 0,0 | 1,7 | 1,1 | 1,0 | 0,1 | 0,6 |
| Total | 8,1 | 7,2 | Total | 8,1 | 6,2 | 5,2 | 1,3 | 1,6 | 0,4 | 0,4 | 0,0 | 8,5 | 6,6 | 5,6 | 1,3 | 1,6 |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered under the final budget for the financial year

Revenue received

Allocation of expenditure

Appropriations under the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and the financial year 2002)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

8,0

7,2

Title I

Staff

2,5

2,2

2,0

0,2

0,3

0,0

0,0

0,0

2,5

2,2

2,0

0,2

0,3

Financial interest

0,0

0,0

Title II

Administration

4,0

3,0

2,3

1,0

0,7

0,3

0,3

0,0

4,3

3,3

2,6

1,0

0,7

Miscellaneous revenue

0,1

0,0

Title III

Operational activities

1,6

1,0

0,9

0,1

0,6

0,1

0,1

0,0

1,7

1,1

1,0

0,1

0,6

Total

8,1

7,2

Total

8,1

6,2

5,2

1,3

1,6

0,4

0,4

0,0

8,5

6,6

5,6

1,3

1,6

Table 2

Economic outturn accounts for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Operating revenue |
| Community subsidies | 7 125 | 1 478 |
| Miscellaneous revenue | 12 | 0 |
| Total (a) | 7 137 | 1 478 |
| Operating expenditure |
| Purchases of goods and services | 3 228 | 378 |
| Staff costs | 2 112 | 256 |
| Depreciation | 211 | 29 |
| Total (b) | 5 551 | 663 |
| Outturn for the financial year (a – b) | 1 586 | 815 |

(1000 euro)

2003

2002

Operating revenue

Community subsidies

7 125

1 478

Miscellaneous revenue

12

0

Total (a)

7 137

1 478

Operating expenditure

Purchases of goods and services

3 228

378

Staff costs

2 112

256

Depreciation

211

29

Total (b)

5 551

663

Outturn for the financial year (a – b)

1 586

815

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Intangible assets (1) | 62 | 6 | Own capital | | |
| | | | Budget outturn (a) | 778 | – 80 |
| Fixed assets (1) | | | Result of adjustments (b) | 808 | 895 |
| Equipment, machinery and tools | 114 | 20 | Economic outturn (a + b) | 1 586 | 815 |
| Furniture and vehicles | 492 | 207 | Result carried over from previous years | 815 | 0 |
| Computer equipment | 460 | 451 | Subtotal | 2 401 | 815 |
| Subtotal | 1 066 | 678 | | | |
| | | | Provisions for risks and charges | 396 | 0 |
| Financial assets | 1 | 0 | | | |
| | | | Current liabilities | | |
| Current assets | | | Current liabilities | 24 | 173 |
| Current assets | 232 | 158 | Other liabilities | 305 | 125 |
| Sundry accounts receivable | 34 | 30 | Subtotal | 329 | 298 |
| Subtotal | 266 | 188 | | | |
| Disposable assets | 1 731 | 241 | | | |
| Total | 3 126 | 1 113 | Total | 3 126 | 1 113 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Intangible assets (1)

62

6

Own capital

Budget outturn (a)

778

– 80

Fixed assets (1)

Result of adjustments (b)

808

895

Equipment, machinery and tools

114

20

Economic outturn (a + b)

1 586

815

Furniture and vehicles

492

207

Result carried over from previous years

815

0

Computer equipment

460

451

Subtotal

2 401

815

Subtotal

1 066

678

Provisions for risks and charges

396

0

Financial assets

1

0

Current liabilities

Current assets

Current liabilities

24

173

Current assets

232

158

Other liabilities

305

125

Sundry accounts receivable

34

30

Subtotal

329

298

Subtotal

266

188

Disposable assets

1 731

241

Total

3 126

1 113

Total

3 126

1 113

---

(1)  Intangible and fixed assets are depreciated on a monthly basis.

---

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

31.3.2005

EN

Official Journal of the European Union

C 78/31

---

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)

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.

Table 2

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

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

Table 3

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

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

---

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

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.

(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.

(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.

---

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

31.3.2005

EN

Official Journal of the European Union

C 78/35

---

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

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

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)

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

Table 3

Balance sheet at 31 December 2003 and 31 December 2002 (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

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

---

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

(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).

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/39 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/39

---

Publication of the final accounts for the financial year 2003 — European Centre for the Development of Vocational Training

(2005/C 78/11)

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

www.cedefop.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 | Appropriations in the final budget | Appropriations carried over from the previous financial year | Appropriations available
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | initial | paid | to be carried over | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 14,5 | 14,5 | Title I
  Staff | 8,0 | 8,0 | 7,6 | 0,4 | 0,0 | 0,3 | 0,3 | 0,0 | 0,0 | 8,3 | 8,3 | 7,8 | 0,4 | 0,1 |
| Financial and other revenue | 0,2 | 0,0 | Title II
  Administration | 1,2 | 1,1 | 0,8 | 0,4 | 0,0 | 0,3 | 0,3 | 0,0 | 0,0 | 1,5 | 1,5 | 1,1 | 0,4 | 0,0 |
| Subsidy from non-Member States | pm (1) | 0,2 | Title III
  Operating activities | 5,5 | 5,5 | 2,4 | 3,1 | 0,0 | 2,2 | 1,8 | 0,0 | 0,3 | 7,7 | 7,7 | 4,2 | 3,1 | 0,3 |
| PHARE assigned revenue | (2) | 0,6 | Assigned revenue PHARE and non-Member States | (2) | 0,8 | 0,5 | 0,2 | 0,0 | 0,2 | 0,1 | 0,1 | 0,0 | 0,2 | 1,0 | 0,6 | 0,4 | 0,0 |
| Total | 14,7 | 15,3 | Total | 14,7 | 15,4 | 11,3 | 4,2 | 0,0 | 3,1 | 2,5 | 0,1 | 0,4 | 17,8 | 18,5 | 13,8 | 4,3 | 0,4 |
| NB: The totals may contain differences 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

Appropriations in the final budget

Appropriations carried over from the previous financial year

Appropriations available

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

initial

paid

to be carried over

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

14,5

14,5

Title I

Staff

8,0

8,0

7,6

0,4

0,0

0,3

0,3

0,0

0,0

8,3

8,3

7,8

0,4

0,1

Financial and other revenue

0,2

0,0

Title II

Administration

1,2

1,1

0,8

0,4

0,0

0,3

0,3

0,0

0,0

1,5

1,5

1,1

0,4

0,0

Subsidy from non-Member States

pm (1)

0,2

Title III

Operating activities

5,5

5,5

2,4

3,1

0,0

2,2

1,8

0,0

0,3

7,7

7,7

4,2

3,1

0,3

PHARE assigned revenue

(2)

0,6

Assigned revenue PHARE and non-Member States

(2)

0,8

0,5

0,2

0,0

0,2

0,1

0,1

0,0

0,2

1,0

0,6

0,4

0,0

Total

14,7

15,3

Total

14,7

15,4

11,3

4,2

0,0

3,1

2,5

0,1

0,4

17,8

18,5

13,8

4,3

0,4

NB: The totals may contain differences due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 14 500 | 12 135 |
| Revenue from previous financial years | 0 | 25 |
| Miscellaneous revenue | 3 | 3 |
| Assigned revenue (PHARE and third countries) | 792 | 333 |
| Financial revenue | 0 | 50 |
| Total revenue (a) | 15 295 | 12 546 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 7 554 | 7 570 |
| Appropriations carried over | 443 | 298 |
| Administration — Title II of the budget |
| Payments | 778 | 767 |
| Appropriations carried over | 358 | 345 |
| Operating activities — Title III of the budget (except for assigned revenue) |
| Payments | 2 381 | 2 491 |
| Appropriations carried over | 3 138 | 2 189 |
| Assigned revenue (PHARE and third countries) |
| Payments | 546 | 0 |
| Appropriations carried over | 246 | 187 |
| Total expenditure (b) | 15 444 | 13 847 |
| Outturn for the financial year (a – b) | – 149 | – 1 301 |
| Balance carried over from the previous financial year | – 545 | 532 |
| Appropriations carried over and cancelled | 399 | 215 |
| Sums for reuse from the previous financial year not used | 10 | 8 |
| Refunds to the Commission | – 716 | 0 |
| Exchange-rate differences | 8 | 1 |
| Balance for the financial year | – 993 | – 545 |

(1000 euro)

2003

2002

Revenue

Commission subsidies

14 500

12 135

Revenue from previous financial years

0

25

Miscellaneous revenue

3

3

Assigned revenue (PHARE and third countries)

792

333

Financial revenue

0

50

Total revenue (a)

15 295

12 546

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

7 554

7 570

Appropriations carried over

443

298

Administration — Title II of the budget

Payments

778

767

Appropriations carried over

358

345

Operating activities — Title III of the budget (except for assigned revenue)

Payments

2 381

2 491

Appropriations carried over

3 138

2 189

Assigned revenue (PHARE and third countries)

Payments

546

0

Appropriations carried over

246

187

Total expenditure (b)

15 444

13 847

Outturn for the financial year (a – b)

– 149

– 1 301

Balance carried over from the previous financial year

– 545

532

Appropriations carried over and cancelled

399

215

Sums for reuse from the previous financial year not used

10

8

Refunds to the Commission

– 716

0

Exchange-rate differences

8

1

Balance for the financial year

– 993

– 545

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets
   (3) | | | Fixed capital | | |
| Intangible fixed assets | 14 | — | Own capital | 5 704 | 6 007 |
| Buildings | 5 179 | 5 351 | Balance for the financial year | – 993 | – 545 |
| Equipment and furniture | 471 | 616 | Subtotal | 4 711 | 5 462 |
| Financial fixed assets, guarantee | 5 | 5 | Long-term liabilities | | |
| Subtotal | 5 669 | 5 972 | Liabilities on assigned revenue | — | 277 |
| Stocks | | | Subtotal | 40 | 277 |
| Office equipment | 35 | 35 | Current liabilities | | |
| Subtotal | 35 | 35 | Liabilities on assigned revenue not received | 315 | 661 |
| Long-term assets | | | Appropriations carried over against Titles I, II and III | 3 939 | 2 832 |
| Staff loans | 3 | 9 | Appropriations carried over against assigned revenue | 382 | 238 |
| Commission subsidy | — | 277 | Recoverable amounts | 0 | 1 615 |
| Subtotal | 3 | 286 | Sundry accounts payable | 86 | 121 |
| Current assets | | | VAT/other taxes | 90 | 73 |
| Commission | 315 | 2 276 | Bank interest to be returned to the EU | 64 | 0 |
| Other advances | 37 | 94 | Subtotal | 4 876 | 5 540 |
| Recoverable VAT | 34 | 23 | Suspense accounts | | |
| Sundry accounts receivable | 81 | 124 | Current payments | 0 | 226 |
| Subtotal | 467 | 2 517 | Sums to be reused | 157 | 229 |
| Cash accounts | | | Subtotal | 157 | 455 |
| Bank accounts (4) | 3 532 | 2 830 | | | |
| Cash | 5 | 4 | | | |
| Imprest account | 33 | 90 | | | |
| Subtotal | 3 570 | 2 924 | | | |
| Total | 9 744 | 11 734 | Total | 9 744 | 11 734 |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets
   (3)

Fixed capital

Intangible fixed assets

14

—

Own capital

5 704

6 007

Buildings

5 179

5 351

Balance for the financial year

– 993

– 545

Equipment and furniture

471

616

Subtotal

4 711

5 462

Financial fixed assets, guarantee

5

5

Long-term liabilities

Subtotal

5 669

5 972

Liabilities on assigned revenue

—

277

Stocks

Subtotal

40

277

Office equipment

35

35

Current liabilities

Subtotal

35

35

Liabilities on assigned revenue not received

315

661

Long-term assets

Appropriations carried over against Titles I, II and III

3 939

2 832

Staff loans

3

9

Appropriations carried over against assigned revenue

382

238

Commission subsidy

—

277

Recoverable amounts

0

1 615

Subtotal

3

286

Sundry accounts payable

86

121

Current assets

VAT/other taxes

90

73

Commission

315

2 276

Bank interest to be returned to the EU

64

0

Other advances

37

94

Subtotal

4 876

5 540

Recoverable VAT

34

23

Suspense accounts

Sundry accounts receivable

81

124

Current payments

0

226

Subtotal

467

2 517

Sums to be reused

157

229

Cash accounts

Subtotal

157

455

Bank accounts (4)

3 532

2 830

Cash

5

4

Imprest account

33

90

Subtotal

3 570

2 924

Total

9 744

11 734

Total

9 744

11 734

---

(1)  pm: token entry

(2)  PHARE assigned revenue was not entered in the Centre's initial budget and did not give rise to an amending budget (see paragraph 7 of the report).

NB: The totals may contain differences due to the effects of rounding.

(3)  Fixed assets are shown net.The figures for 2002 have therefore been recalculated for purposes of comparison.

(4)  The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which the appropriations were carried over to the following financial year.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/43 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/43

---

Publication of the final accounts for the financial year 2003 — European Environment Agency

(2005/C 78/12)

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

http://eea.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 | Expenditure allocation | Appropriations under the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | entered | committed | paid | to be carried over | cancelled | available | committed | paid | carried over | cancelled |
| Community subsidies | 21,4 | 21,4 | Title I
  Staff | 11,5 | 11,5 | 11,1 | 0,3 | 0,1 | 1,4 | 1,4 | 0,8 | 0,3 | 0,3 | 13,0 | 13,0 | 11,9 | 0,7 | 0,4 |
| Other subsidies | 6,1 | 8,4 | Title II
  Administration | 2,9 | 2,8 | 2,4 | 0,4 | 0,0 | 0,3 | 0,2 | 0,2 | 0,0 | 0,1 | 3,1 | 3,1 | 2,6 | 0,4 | 0,1 |
| Other revenue | 0,0 | 0,1 | Title III
  Operating activities | 13,1 | 13,0 | 6,0 | 7,0 | 0,1 | 5,9 | 5,6 | 4,9 | 0,8 | 0,3 | 19,0 | 18,6 | 10,9 | 7,8 | 0,4 |
| Total | 27,5 | 29,9 | Total | 27,5 | 27,4 | 19,6 | 7,7 | 0,2 | 7,6 | 7,3 | 5,8 | 1,1 | 0,6 | 35,1 | 34,6 | 25,4 | 8,9 | 0,9 |
| NB: The totals may contain differences 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

Expenditure allocation

Appropriations under the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

entered

committed

paid

to be carried over

cancelled

available

committed

paid

carried over

cancelled

Community subsidies

21,4

21,4

Title I

Staff

11,5

11,5

11,1

0,3

0,1

1,4

1,4

0,8

0,3

0,3

13,0

13,0

11,9

0,7

0,4

Other subsidies

6,1

8,4

Title II

Administration

2,9

2,8

2,4

0,4

0,0

0,3

0,2

0,2

0,0

0,1

3,1

3,1

2,6

0,4

0,1

Other revenue

0,0

0,1

Title III

Operating activities

13,1

13,0

6,0

7,0

0,1

5,9

5,6

4,9

0,8

0,3

19,0

18,6

10,9

7,8

0,4

Total

27,5

29,9

Total

27,5

27,4

19,6

7,7

0,2

7,6

7,3

5,8

1,1

0,6

35,1

34,6

25,4

8,9

0,9

NB: The totals may contain differences due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Community subsidies | 21 380 | 18 749 |
| Other subsidies | 8 423 | 1 136 |
| Other revenue | 89 | 198 |
| Total revenue (a) | 29 891 | 20 083 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 11 123 | 9 714 |
| Appropriations carried over | 315 | 1 018 |
| Administration — Title II of the budget |
| Payments | 2 447 | 2 054 |
| Appropriations carried over | 395 | 247 |
| Operating activities — Title III of the budget |
| Payments | 5 997 | 6 493 |
| Appropriations carried over | 7 008 | 5 611 |
| Total expenditure (b) | 27 284 | 25 136 |
| Outturn for the financial year (a – b) | 2 607 | – 5 053 |
| Balance carried over from the previous financial year | – 7 427 | – 3 275 |
| Appropriations carried over and cancelled | 617 | 889 |
| Sums for re-use from the previous financial year not used | 36 | 8 |
| Exchange-rate differences | – 4 | 4 |
| Adjustments | – 18 | 0 |
| Balance for the financial year | – 4 190 | – 7 427 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Community subsidies

21 380

18 749

Other subsidies

8 423

1 136

Other revenue

89

198

Total revenue (a)

29 891

20 083

Expenditure

Staff — Title I of the budget

Payments

11 123

9 714

Appropriations carried over

315

1 018

Administration — Title II of the budget

Payments

2 447

2 054

Appropriations carried over

395

247

Operating activities — Title III of the budget

Payments

5 997

6 493

Appropriations carried over

7 008

5 611

Total expenditure (b)

27 284

25 136

Outturn for the financial year (a – b)

2 607

– 5 053

Balance carried over from the previous financial year

– 7 427

– 3 275

Appropriations carried over and cancelled

617

889

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

36

8

Exchange-rate differences

– 4

4

Adjustments

– 18

0

Balance for the financial year

– 4 190

– 7 427

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Own capital | | |
| Computer equipment | 1 366 | 1 847 | Own capital | 1 265 | 1 295 |
| Equipment and furniture | 2 302 | 2 254 | Balance for the financial year | – 4 190 | – 7 427 |
| Financial fixed assets | 425 | 405 | Subtotal | – 2 925 | – 6 133 |
| Depreciation | – 2 860 | – 3 237 | Current liabilities | | |
| Subtotal | 1 232 | 1 269 | Commission | 3 124 | 5 263 |
| Stocks | | | Other contributors | 1 066 | 2 270 |
| Office supplies | 33 | 26 | Automatic carry-overs | 8 852 | 7 591 |
| Subtotal | 33 | 26 | Sundry accounts payable | 0 | 769 |
| Current assets | | | Deductions from salaries | 417 | 111 |
| Community subsidies | 3 124 | 5 263 | Subtotal | 13 460 | 16 003 |
| Other subsidies | 1 066 | 2 270 | Suspense accounts and deferrals | | |
| Recovery orders | 65 | 226 | Sums to be reused | 212 | 175 |
| Sundry accounts receivable | 127 | 153 | Recovery orders | 65 | 226 |
| Recoverable VAT | 232 | 266 | Subtotal | 277 | 400 |
| Subtotal | 4 614 | 8 178 | | | |
| Cash accounts | | | | | |
| Bank accounts | 4 892 | 740 | | | |
| Imprest account | 40 | 40 | | | |
| Subtotal | 4 932 | 780 | | | |
| Suspense accounts and accruals | | | | | |
| Suspense accounts | 0 | 18 | | | |
| Subtotal | 0 | 18 | | | |
| Total | 10 811 | 10 271 | Total | 10 811 | 10 271 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Own capital

Computer equipment

1 366

1 847

Own capital

1 265

1 295

Equipment and furniture

2 302

2 254

Balance for the financial year

– 4 190

– 7 427

Financial fixed assets

425

405

Subtotal

– 2 925

– 6 133

Depreciation

– 2 860

– 3 237

Current liabilities

Subtotal

1 232

1 269

Commission

3 124

5 263

Stocks

Other contributors

1 066

2 270

Office supplies

33

26

Automatic carry-overs

8 852

7 591

Subtotal

33

26

Sundry accounts payable

0

769

Current assets

Deductions from salaries

417

111

Community subsidies

3 124

5 263

Subtotal

13 460

16 003

Other subsidies

1 066

2 270

Suspense accounts and deferrals

Recovery orders

65

226

Sums to be reused

212

175

Sundry accounts receivable

127

153

Recovery orders

65

226

Recoverable VAT

232

266

Subtotal

277

400

Subtotal

4 614

8 178

Cash accounts

Bank accounts

4 892

740

Imprest account

40

40

Subtotal

4 932

780

Suspense accounts and accruals

Suspense accounts

0

18

Subtotal

0

18

Total

10 811

10 271

Total

10 811

10 271

NB: The totals may include differences due to rounding.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/47 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/47

---

Publication of the final accounts for the financial year 2003 — Community Plant Variety Office

(2005/C 78/13)

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

http://www.cpvo.eu.int/default.php?res=1&w=1016&h=571&lang=en&page=ocvv/financement.html

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
  (2003 budget and 2002 financial year) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Own revenue | 7,4 | 8,2 | Title I
  Staff | 3,6 | 3,5 | 3,2 | 0,1 | 0,2 | 0,0 | 0,0 | 0,0 | 3,6 | 3,5 | 3,3 | 0,1 | 0,2 |
| Administrative revenue | 0,2 | 0,0 | Title II
  Administration | 1,0 | 0,8 | 0,6 | 0,2 | 0,2 | 0,2 | 0,1 | 0,0 | 1,2 | 0,8 | 0,7 | 0,2 | 0,3 |
| Miscellaneous revenue | 0,0 | 0,1 | Title III
  Operating activities | 6,6 | 6,1 | 1,2 | 4,9 | 0,5 | 3,7 | 1,3 | 0,2 | 10,3 | 6,1 | 2,5 | 4,9 | 0,7 |
| Financial revenue | 0,4 | 0,4 | | | | | | | | | | | | | | |
| Budgetary balance from the previous financial year | 3,2 | 0,0 | | | | | | | | | | | | | | |
| Total | 11,1 | 8,8 | Total | 11,1 | 10,4 | 5,0 | 5,2 | 1,0 | 3,9 | 1,5 | 0,2 | 15,0 | 10,4 | 6,5 | 5,2 | 1,2 |
| NB: The totals may include differences due to rounding. |

(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

(2003 budget and 2002 financial year)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Own revenue

7,4

8,2

Title I

Staff

3,6

3,5

3,2

0,1

0,2

0,0

0,0

0,0

3,6

3,5

3,3

0,1

0,2

Administrative revenue

0,2

0,0

Title II

Administration

1,0

0,8

0,6

0,2

0,2

0,2

0,1

0,0

1,2

0,8

0,7

0,2

0,3

Miscellaneous revenue

0,0

0,1

Title III

Operating activities

6,6

6,1

1,2

4,9

0,5

3,7

1,3

0,2

10,3

6,1

2,5

4,9

0,7

Financial revenue

0,4

0,4

Budgetary balance from the previous financial year

3,2

0,0

Total

11,1

8,8

Total

11,1

10,4

5,0

5,2

1,0

3,9

1,5

0,2

15,0

10,4

6,5

5,2

1,2

NB: The totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Own revenue | 8 199 | 8 564 |
| Miscellaneous revenue | 156 | 61 |
| Financial revenue | 401 | 615 |
| Total revenue (a) | 8 757 | 9 240 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 245 | 2 807 |
| Appropriations carried over | 98 | 26 |
| Administration — Title II of the budget |
| Payments | 583 | 570 |
| Appropriations carried over | 195 | 163 |
| Operating activities — Title III of the budget |
| Payments | 1 179 | 975 |
| Appropriations carried over | 4 863 | 3 699 |
| Total expenditure (b) | 10 164 | 8 239 |
| Outturn for the financial year (a – b) | – 1 407 | 1 001 |
| Balance carried over from the previous financial year | 13 977 | 11 029 |
| Appropriations carried over and cancelled | 249 | 1 949 |
| Exchange-rate differences | 0 | – 3 |
| Future provision | 5 | 0 |
| Balance for the financial year | 12 825 | 13 977 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Own revenue

8 199

8 564

Miscellaneous revenue

156

61

Financial revenue

401

615

Total revenue (a)

8 757

9 240

Expenditure

Staff — Title I of the budget

Payments

3 245

2 807

Appropriations carried over

98

26

Administration — Title II of the budget

Payments

583

570

Appropriations carried over

195

163

Operating activities — Title III of the budget

Payments

1 179

975

Appropriations carried over

4 863

3 699

Total expenditure (b)

10 164

8 239

Outturn for the financial year (a – b)

– 1 407

1 001

Balance carried over from the previous financial year

13 977

11 029

Appropriations carried over and cancelled

249

1 949

Exchange-rate differences

0

– 3

Future provision

5

0

Balance for the financial year

12 825

13 977

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Fixed capital | | |
| Computer software | 78 | 68 | Own capital | 2 538 | 2 503 |
| Buildings | 2 427 | 2 404 | | | |
| Computer equipment | 219 | 229 | Reserve | 13 977 | 11 029 |
| Equipment and furniture | 161 | 140 | Balance for the financial year | – 1 153 | 2 948 |
| Depreciation | – 345 | – 338 | Subtotal | 15 363 | 16 480 |
| | | | Current liabilities | | |
| Subtotal | 2 538 | 2 503 | Outstanding commitments in respect of carry-overs from 2002 | 2 145 | 0 |
| Indemnities and guarantees | 3 | 0 | Automatic carry-overs | 5 156 | 3 887 |
| Current assets | | | Suppliers | 1 | 160 |
| Recovery orders | 3 | 51 | Advances from customers | 194 | 366 |
| Sundry accounts receivable | 29 | 24 | VAT to be paid | 216 | 216 |
| VAT to be recovered | 371 | 384 | Deductions from salaries | 9 | 32 |
| Subtotal | 403 | 459 | Subtotal | 7 721 | 4 661 |
| Cash accounts | | | | | |
| Banks | 20 065 | 18 103 | | | |
| Imprest account | 75 | 75 | | | |
| Subtotal | 20 140 | 18 178 | | | |
| Total | 23 084 | 21 141 | Total | 23 084 | 21 141 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed capital

Computer software

78

68

Own capital

2 538

2 503

Buildings

2 427

2 404

Computer equipment

219

229

Reserve

13 977

11 029

Equipment and furniture

161

140

Balance for the financial year

– 1 153

2 948

Depreciation

– 345

– 338

Subtotal

15 363

16 480

Current liabilities

Subtotal

2 538

2 503

Outstanding commitments in respect of carry-overs from 2002

2 145

0

Indemnities and guarantees

3

0

Automatic carry-overs

5 156

3 887

Current assets

Suppliers

1

160

Recovery orders

3

51

Advances from customers

194

366

Sundry accounts receivable

29

24

VAT to be paid

216

216

VAT to be recovered

371

384

Deductions from salaries

9

32

Subtotal

403

459

Subtotal

7 721

4 661

Cash accounts

Banks

20 065

18 103

Imprest account

75

75

Subtotal

20 140

18 178

Total

23 084

21 141

Total

23 084

21 141

NB: The totals may include differences due to rounding.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/51 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/51

---

Publication of the final accounts for the financial year 2003 — European Monitoring Centre for Drugs and Drug Addiction

(2005/C 78/14)

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

http://www.emcdda.eu.int/index.cfm?fuseaction=public.Content&nNodeID=380&sLanguageISO=EN

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
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Community subsidies | 9,3 | 9,3 | Title I
  Staff | 5,4 | 5,3 | 5,2 | 0,1 | 0,0 | 0,1 | 0,1 | 0,0 | 5,5 | 5,4 | 5,3 | 0,1 | 0,0 |
| Phare subsidies | 0,5 | 0,3 | Title II
  Administration | 0,9 | 0,9 | 0,6 | 0,3 | 0,1 | 0,5 | 0,5 | 0,0 | 1,4 | 1,4 | 1,0 | 0,3 | 0,1 |
| Other subsidies | 0,4 | 0,4 | Title III
  Operating activities | 4,0 | 4,0 | 2,3 | 1,7 | 0,0 | 1,0 | 0,8 | 0,2 | 5,0 | 5,0 | 3,1 | 1,7 | 0,2 |
| Other revenue | 0,0 | 0,1 | | | | | | | | | | | | | | |
| Total | 10,2 | 10,1 | Total | 10,2 | 10,2 | 8,1 | 2,0 | 0,1 | 1,6 | 1,4 | 0,2 | 11,8 | 11,8 | 9,5 | 2,0 | 0,3 |
| NB: The totals may contain differences due to rounding. |

(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

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Community subsidies

9,3

9,3

Title I

Staff

5,4

5,3

5,2

0,1

0,0

0,1

0,1

0,0

5,5

5,4

5,3

0,1

0,0

Phare subsidies

0,5

0,3

Title II

Administration

0,9

0,9

0,6

0,3

0,1

0,5

0,5

0,0

1,4

1,4

1,0

0,3

0,1

Other subsidies

0,4

0,4

Title III

Operating activities

4,0

4,0

2,3

1,7

0,0

1,0

0,8

0,2

5,0

5,0

3,1

1,7

0,2

Other revenue

0,0

0,1

Total

10,2

10,1

Total

10,2

10,2

8,1

2,0

0,1

1,6

1,4

0,2

11,8

11,8

9,5

2,0

0,3

NB: The totals may contain differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Commission subsidies | 9 300 | 9 000 |
| Subsidies from Norway | 421 | 413 |
| Phare subsidies | 334 | 735 |
| Other revenue | 67 | 133 |
| Total revenue (a) | 10 122 | 10 280 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 5 240 | 4 951 |
| Appropriations carried over | 88 | 80 |
| Administration — Title II of the budget |
| Payments | 558 | 632 |
| Appropriations carried over | 272 | 509 |
| Operating expenditure — Title III of the budget |
| Payments | 2 281 | 2 525 |
| Appropriations carried over | 1 679 | 1 001 |
| Total expenditure (b) | 10 117 | 9 698 |
| Outturn for the financial year (a – b) | 5 | 582 |
| Balance carried over from the previous financial year | 1 626 | 639 |
| Appropriations carried over and cancelled | 221 | 392 |
| Sums for reuse from the previous financial year not used | 21 | 9 |
| Refunds to the Commission | – 1 584 | — |
| Exchange-rate differences | 6 | 3 |
| Balance for the financial year | 295 | 1 626 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Commission subsidies

9 300

9 000

Subsidies from Norway

421

413

Phare subsidies

334

735

Other revenue

67

133

Total revenue (a)

10 122

10 280

Expenditure

Staff — Title I of the budget

Payments

5 240

4 951

Appropriations carried over

88

80

Administration — Title II of the budget

Payments

558

632

Appropriations carried over

272

509

Operating expenditure — Title III of the budget

Payments

2 281

2 525

Appropriations carried over

1 679

1 001

Total expenditure (b)

10 117

9 698

Outturn for the financial year (a – b)

5

582

Balance carried over from the previous financial year

1 626

639

Appropriations carried over and cancelled

221

392

Sums for reuse from the previous financial year not used

21

9

Refunds to the Commission

– 1 584

—

Exchange-rate differences

6

3

Balance for the financial year

295

1 626

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Fixed capital | | |
| Intangible fixed assets | 94 | 66 | Own capital | 3 057 | 2 797 |
| Buildings | 3 559 | 3 559 | Balance for the financial year | 295 | 1 626 |
| Equipment and furniture | 157 | 152 | | | |
| Computer equipment | 659 | 785 | | | |
| Vehicles | 50 | 74 | | | |
| Depreciation | – 1 496 | – 1 867 | Subtotal | 3 352 | 4 423 |
| | | | Current liabilities | | |
| Subtotal | 3 023 | 2 768 | Automatic carry-overs | 1 815 | 1 377 |
| Stocks | 34 | 28 | Non-automatic carry-overs | — | 212 |
| Current assets | | | Phare carry-overs | 223 | — |
| Recoverable VAT | 94 | 84 | Sundry accounts payable | 18 | 18 |
| Sundry accounts receivable | 66 | 18 | Recovery orders  (1) | 55 | 101 |
| Advances | 78 | — | | | |
| Subtotal | 238 | 101 | Subtotal | 2 111 | 1 709 |
| Cash accounts | | | Suspense accounts | | |
| Bank accounts | 2 291 | 3 474 | Sums to be reused | — | 265 |
| Imprest account | 0 | 4 | Deferred revenue | 123 | 4 |
| | | | Subtotal | 123 | 269 |
| Subtotal | 2 291 | 3 478 | | | |
| Suspense accounts | 0 | 24 | | | |
| Total | 5 586 | 6 400 | Total | 5 586 | 6 400 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed capital

Intangible fixed assets

94

66

Own capital

3 057

2 797

Buildings

3 559

3 559

Balance for the financial year

295

1 626

Equipment and furniture

157

152

Computer equipment

659

785

Vehicles

50

74

Depreciation

– 1 496

– 1 867

Subtotal

3 352

4 423

Current liabilities

Subtotal

3 023

2 768

Automatic carry-overs

1 815

1 377

Stocks

34

28

Non-automatic carry-overs

—

212

Current assets

Phare carry-overs

223

—

Recoverable VAT

94

84

Sundry accounts payable

18

18

Sundry accounts receivable

66

18

Recovery orders  (1)

55

101

Advances

78

—

Subtotal

238

101

Subtotal

2 111

1 709

Cash accounts

Suspense accounts

Bank accounts

2 291

3 474

Sums to be reused

—

265

Imprest account

0

4

Deferred revenue

123

4

Subtotal

123

269

Subtotal

2 291

3 478

Suspense accounts

0

24

Total

5 586

6 400

Total

5 586

6 400

NB: The totals may include differences due to rounding.

---

(1)  Recovery orders issued, but not yet collected, that have not yet resulted in the entering of appropriations for reuse.

NB: The totals may include differences due to rounding.

---

| 31.3.2005 | EN | Official Journal of the European Union | C 78/55 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/55

---

Publication of the final accounts for the financial year 2003 — Office for Harmonization in the Internal Market (Trade Marks and Designs)

(2005/C 78/15)

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

http://oami.eu.int/en/office/marque/finan.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 | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year | Appropriations available
  (2003 budget and financial year 2002) |
| entered | committed | paid | carried over | cancelled | commitments outstanding | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Fees | 101,4 | 105,6 | Title I
  Staff | 52,4 | 48,6 | 47,4 | 1,2 | 3,8 | 0,9 | 0,7 | 0,2 | 53,3 | 49,5 | 48,1 | 1,2 | 4,0 |
| Other revenue | 4,3 | 4,9 | Title II
  Administration | 26,1 | 24,3 | 16,4 | 7,9 | 1,8 | 9,7 | 9,3 | 0,4 | 35,8 | 34,0 | 25,7 | 7,9 | 2,2 |
| Outturn for the previous financial year | 51,7 | 55,4 | Title III
  Operating activities | 27,2 | 23,4 | 14,1 | 9,3 | 3,8 | 8,7 | 7,8 | 0,9 | 35,9 | 32,1 | 21,9 | 9,3 | 4,7 |
| Title X
  Reserve | 51,7 | 0,0 | 0,0 | 0,0 | 51,7 | 0,0 | 0,0 | 0,0 | 51,7 | 0,0 | 0,0 | 0,0 | 51,7 |
| Total | 157,4 | 165,9 | Total | 157,4 | 96,3 | 77,9 | 18,4 | 61,1 | 19,3 | 17,8 | 1,5 | 176,7 | 115,6 | 95,7 | 18,4 | 62,6 |
| NB: Totals may include differences due to 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

(2003 budget and financial year 2002)

entered

committed

paid

carried over

cancelled

commitments outstanding

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Fees

101,4

105,6

Title I

Staff

52,4

48,6

47,4

1,2

3,8

0,9

0,7

0,2

53,3

49,5

48,1

1,2

4,0

Other revenue

4,3

4,9

Title II

Administration

26,1

24,3

16,4

7,9

1,8

9,7

9,3

0,4

35,8

34,0

25,7

7,9

2,2

Outturn for the previous financial year

51,7

55,4

Title III

Operating activities

27,2

23,4

14,1

9,3

3,8

8,7

7,8

0,9

35,9

32,1

21,9

9,3

4,7

Title X

Reserve

51,7

0,0

0,0

0,0

51,7

0,0

0,0

0,0

51,7

0,0

0,0

0,0

51,7

Total

157,4

165,9

Total

157,4

96,3

77,9

18,4

61,1

19,3

17,8

1,5

176,7

115,6

95,7

18,4

62,6

NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Own revenue | 107 056 | 97 329 |
| Financial revenue | 3 460 | 3 141 |
| Total revenue (a) | 110 516 | 100 470 |
| Budgetary expenditure for the financial year |
| Staff — Title I of the budget |
| Payments | 47 416 | 46 106 |
| Appropriations carried over | 1 168 | 934 |
| Administration — Title II of the budget |
| Payments | 16 366 | 15 095 |
| Appropriations carried over | 7 891 | 9 718 |
| Operating activities — Title III of the budget |
| Payments | 14 137 | 16 431 |
| Appropriations carried over | 9 262 | 8 651 |
| Total expenditure (b) | 96 240 | 96 934 |
| Outturn for the financial year (a – b) | 14 276 | 3 536 |
| Other expenditure/provisions for the year |
| Provision for procedural expenditure | 1 094 | – 1 363 |
| Subtotal | 1 094 | – 1 363 |
| Balance carried over from the previous financial year | 55 368 | 51 349 |
| Appropriations carried over and cancelled | 1 506 | 1 817 |
| Sums for re-use from the previous financial year not used | 115 | 11 |
| Provision for procedural expenditure from previous financial years | 0 | 0 |
| Exchange-rate differences and extraordinary revenue | – 6 | 17 |
| Balance for the financial year | 72 353 | 55 368 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Own revenue

107 056

97 329

Financial revenue

3 460

3 141

Total revenue (a)

110 516

100 470

Budgetary expenditure for the financial year

Staff — Title I of the budget

Payments

47 416

46 106

Appropriations carried over

1 168

934

Administration — Title II of the budget

Payments

16 366

15 095

Appropriations carried over

7 891

9 718

Operating activities — Title III of the budget

Payments

14 137

16 431

Appropriations carried over

9 262

8 651

Total expenditure (b)

96 240

96 934

Outturn for the financial year (a – b)

14 276

3 536

Other expenditure/provisions for the year

Provision for procedural expenditure

1 094

– 1 363

Subtotal

1 094

– 1 363

Balance carried over from the previous financial year

55 368

51 349

Appropriations carried over and cancelled

1 506

1 817

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

115

11

Provision for procedural expenditure from previous financial years

0

0

Exchange-rate differences and extraordinary revenue

– 6

17

Balance for the financial year

72 353

55 368

NB: Totals may include differences due to rounding.

Table 3

Balance sheet as at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Fixed capital | | |
| Buildings | 26 747 | 26 286 | Own capital | 27 921 | 28 065 |
| Equipment and furniture | 3 828 | 3 783 | Balance for the financial year | 72 353 | 55 368 |
| Transport equipment | 115 | 111 | Subtotal | 100 274 | 83 433 |
| Computer equipment | 11 241 | 9 636 | Long-term debt | | |
| Intangible assets | 24 | 24 | Long-term creditors | 24 | 23 |
| Depreciation | – 14 035 | – 11 775 | Subtotal | 24 | 23 |
| Subtotal | 27 920 | 28 065 | Current liabilities | | |
| Current assets | | | Automatic carry-overs of appropriations | 18 322 | 19 303 |
| Suppliers and missions | 200 | 167 | Advances from clients | 29 395 | 22 289 |
| Other sundry accounts receivable | 107 | 89 | Amounts outstanding | 51 | 14 |
| Subtotal | 307 | 256 | Sundry accounts payable | 757 | 664 |
| Cash accounts | | | Provision for procedural expenditure | 13 644 | 14 738 |
| Bank accounts | 134 239 | 112 256 | Subtotal | 62 169 | 57 008 |
| Cash | 1 | 2 | Suspense accounts | | |
| Subtotal | 134 240 | 112 258 | Revenue to be re-used | 0 | 115 |
| | | | Subtotal | 0 | 115 |
| Total | 162 467 | 140 579 | Total | 162 467 | 140 579 |
| NB: Totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed capital

Buildings

26 747

26 286

Own capital

27 921

28 065

Equipment and furniture

3 828

3 783

Balance for the financial year

72 353

55 368

Transport equipment

115

111

Subtotal

100 274

83 433

Computer equipment

11 241

9 636

Long-term debt

Intangible assets

24

24

Long-term creditors

24

23

Depreciation

– 14 035

– 11 775

Subtotal

24

23

Subtotal

27 920

28 065

Current liabilities

Current assets

Automatic carry-overs of appropriations

18 322

19 303

Suppliers and missions

200

167

Advances from clients

29 395

22 289

Other sundry accounts receivable

107

89

Amounts outstanding

51

14

Subtotal

307

256

Sundry accounts payable

757

664

Cash accounts

Provision for procedural expenditure

13 644

14 738

Bank accounts

134 239

112 256

Subtotal

62 169

57 008

Cash

1

2

Suspense accounts

Subtotal

134 240

112 258

Revenue to be re-used

0

115

Subtotal

0

115

Total

162 467

140 579

Total

162 467

140 579

NB: Totals may include differences due to rounding.

---