EN Official Journal of the European Union C 269/9

European Maritime Safety Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/03)

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

http://emsa.eu.int

Table 1

Budget implementation for the financial year 2004

(EUR 1000) 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 previous year Appropriations available (2004 budget and financial year 2003) entered committed paid carried over cancelled Commitments outstanding paid cancelled Appropriations committed paid carried over cancelled Community subsidies 13 340 12 800 Title I Staff 8 170 3 736 3 594 143 4 434 66 13 53 8 236 3 802 3 607 143 4 487 Other revenue 5 Title II Operating expenditure 1 630 1 319 635 684 311 315 267 48 1 945 1 634 902 684 359 Title III Operational expenditure 3 540 2 448 437 (1) 2 074 1 092 155 5 (2) 150 3 695 2 603 442 2 074 1 242 Total 13 340 12 805 Total 13 340 7 503 4 666 2 901 5 837 536 285 251 13 876 8 039 4 951 2 901 6 089 NB: Variations in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(EUR 1000) 2004 2003 (3) Revenue Community subsidies 12 800 2 630 Other revenue 5 2 Total budget revenue (a) 12 805 2 632 Expenditure Staff — Title I of the budget Payments 3 594 647 Appropriations carried over 143 66 Operating expenditure — Title II of the budget Payments 635 238 Appropriations carried over 684 315 Operational expenditure — Title III of the budget Payments 437 13 Appropriations carried over 2 074 155 Total budget expenditure (b) 7 567 1 434 Balance (c = a - b) 5 238 1 198 Appropriations carried over and cancelled 251 — Exchange-rate differences – 1 0 Balance of the budget implementation for the financial year (d) 5 488 1 198 Variation in automatic carry-overs of appropriations and invoices to be received 2 089 399 Variation in investments for the financial year 242 11 Variation in debts (Commission) – 5 489 – 1 198 Depreciation for the financial year – 43 – 3 Variation in advances to suppliers 56 — Outturn of the economic adjustments for the financial year (e) 2 343 407 NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheets as at 31 December 2004 and 2003

(EUR 1000) ASSETS 2004 2003 LIABILITIES 2004 2003 (4) Fixed assets Own funds Computer software 30 11 Cumulative outturn 2 750 407 Plant and machinery 27 0 Subtotal 2 750 407 Computer hardware 193 0 Depreciations – 44 – 3 Subtotal 206 8 Current assets Long-term liabilities Balance of budget to be paid back (2004) 5 488 1 198 Sundry accounts receivable 38 2 Subtotal 5 488 1 198 Recoverable VAT 2 0 Staff advances 19 17 Current liabilities Advances to Community bodies 1 1 Balance of budget to be paid back (2003) 1 198 Advances to suppliers 56 0 Invoices to be received 413 137 Social security advances (ONSS) 22 0 Sundry accounts due 249 29 Subtotal 138 20 Subtotal 1 860 167 Cash in hand Banks 9 754 1 744 Subtotal 9 754 1 744 Total 10 098 1 772 Total 10 098 1 772 NB: Variations in totals are due to the effects of rounding.

(1) EMSA's operating appropriations are managed as differentiated appropriations. Payment appropriations for the year amounting to EUR 64 419 were used to pay outstanding commitments relating to differentiated appropriations from the previous year.

(2) All commitment appropriations carried over were paid from the appropriations for the year, except a payment of EUR 4 953.

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

(3) The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.

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

(4) The data for the financial year 2003 have been restated in order to comply with the principle of accruals-based accounting.

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