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.

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

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

(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.