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

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

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

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

(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.