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

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

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

(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).