EN Official Journal of the European Union C 269/36

European Training Foundation — Publication of the final accounts for the financial year 2004

(2005/C 269/10)

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

http://www.etf.eu.int/WebSite.nsf/Pages/Public+access+to+documents?OpenDocument

Table 1

Implementation of the budget for the financial year 2004

(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 18,4 18,4 Title I Staff 11,5 11,2 11,1 0,1 0,3 0,3 0,3 0,0 11,8 11,5 11,4 0,1 0,3 Other subsidies 0,0 0,8 Title II Administration 1,5 1,5 1,2 0,2 0,1 0,3 0,3 0,0 1,8 1,8 1,5 0,2 0,1 Other revenue (1) 0,0 Title III Operating activities 4,6 4,6 3,4 1,2 0,0 1,1 0,9 0,2 5,7 5,7 4,3 1,2 0,2 Earmarked revenue (1) 0,8 0,8 0,3 0,5 0,0 0,2 0,2 0,0 1,0 0,8 0,5 0,5 0,0 Total 18,4 19,2 Total 18,4 18,1 16,0 2,0 0,4 1,9 1,7 0,2 20,3 19,8 17,7 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 2004 and 2003 (2)

(1000 euro) 2004 2003 Revenue Commission subsidies 17 600 18 100 Other donors 800 523 Miscellaneous revenue 80 17 Financial revenue — — Total revenue (a) 18 480 18 640 Expenditure Staff — Title I of the budget Payments 11 122 10 771 Appropriations carried over 123 329 Administration — Title II of the budget Payments 1 213 1 076 Appropriations carried over 247 310 Operating activities — Title III of the budget Payments 3 449 3 396 Appropriations carried over 1 168 1 087 Earmarked revenue Payments 260 237 Appropriations carried over 540 286 Total expenditure (b) 18 122 17 492 Outturn for the financial year (a - b) 358 1 148 Balance carried over from the previous financial year – 1 318 – 2 155 Appropriations carried over and cancelled 204 375 Reimbursements to the Commission 0 – 703 Exchange-rate differences – 4 17 Balance for the financial year – 759 – 1 318

Table 3

Balance sheet at 31 December 2004 and 31 December 2003 (3)

(1000 euro) Assets 2004 2003 Liabilities 2004 2003 Intangible fixed assets Fixed capital Occupational rights 5 000 5 000 Own capital 3 516 3 852 Software licences 174 146 Balance for the financial year – 759 – 1318 Depreciation – 1 809 – 1 611 Subtotal 2 757 2 534 Subtotal 3 365 3 535 Current liabilities Tangible fixed assets Automatic carry-overs of appropriations 1 538 1 726 Equipment and furniture 288 273 Automatic carry-overs of earmarked revenues 651 286 Computer equipment 1 189 1 438 Other contributors 134 30 Depreciation – 1 325 – 1 444 Sundry accounts payable 1 1 Subtotal 152 267 Deferred revenue 43 83 Stocks Subtotal 2 367 2 126 Office equipment 0 50 Subtotal 0 50 Current assets Commission subsidy receivable 0 0 Other advances 2 4 Recovery orders 24 43 Sundry accounts receivable 0 39 Subtotal 26 86 Cash accounts Bank accounts 1 580 719 Imprest account 3 3 Subtotal 1 583 722 Total 5 125 4 660 Total 5 125 4 660

(1) Earmarked revenue 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.