EN Official Journal of the European Union C 269/21

European Food Safety Authority — Publication of the final accounts for the financial year 2004

(2005/C 269/06)

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

http://www.efsa.eu.int/about_efsa/efsa_funding/accounts/catindex_en.html

Table 1

Implementation of the budget for the financial year 2004

(1000 euro) Revenue Expenditure Origin of revenue Revenue entered in the final budget for the financial year Revenue collected Allocation of expenditure Final budget appropriations Appropriations carried over from the previous financial year Appropriations available (2004 budget and financial year 2003) entered committed paid carried over cancelled outstanding commitments paid cancelled appropriations committed paid carried over cancelled Community subsidies 29 092 18 000 Title I Staff 11 509 8 641 8 251 390 2 868 149 140 9 11 658 8 790 8 392 390 2 877 Other subsidies 0 0 Title II Administration 5 633 5 094 3 617 1 477 539 1 189 1 059 130 6 822 6 284 4 676 1 477 669 Other revenues 0 0 Title III Operating expenditure 11 950 7 517 4 051 3 818 4 081 2 895 2 020 875 14 845 10 412 6 071 3 818 4 956 Total 29 092 18 000 Total 29 092 21 252 15 919 5 684 7 488 4 233 3 219 1 014 33 325 25 486 19 139 5 684 8 502 NB: Variations in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro) 2004 2003 (1) Operating revenue 20 591 10 171 Total operating revenue 20 591 10 171 Administrative expenditure Staff expenditure – 7 564 – 3 213 Buildings and related expenditure – 4 192 – 781 Other expenditure – 1 263 – 536 Depreciation and write-off – 333 – 204 Operating expenditure – 6 431 – 2 159 Total operating expenditure – 19 783 – 6 894 Total operating profit/loss 808 3 277 Revenue from financial operations 0 1 Expenditure from financial operations – 7 – 3 Profit/(loss) on financial operations – 6 – 2 Current profit/(loss) 802 3 275 Extraordinary revenue 402 Extraordinary expenditure – 27 Extraordinary profit/(loss) – 27 402 Economic outturn for the financial year 775 3 677 NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and at 31 December 2003

(1000 euro) Assets 2004 2003 Liabilities 2004 2003 (2) A. FIXED ASSETS A. OWN CAPITAL Intangible assets Balance carried over 3 677 Computer programmes 423 362 Economic outturn for the financial year 775 3 677 Tangible assets Total 4 452 3 677 Computer equipment 1 035 701 C. LIABILITIES Furniture and mobile equipment 151 106 Liabilities of a maximum of one year Depreciation – 537 – 204 Salary liabilities 13 8 Fiscal and social liabilities 77 Total 1 071 965 Consolidated entities (EC) (3) 2 069 146 B. CURRENT ASSETS Expenditure to be allocated and revenue to be carried over 2 686 1 535 Stocks Receivables of a maximum of one year Advance financing 323 Staff 50 Current receivables 1 1 Other receivables 36 40 Consolidated entities (EC) (3) 4 568 Expenditure to be carried over and revenue accrued 47 2 Available assets Bank accounts 3 202 4 342 Imprest accounts 15 Total 8 226 4 400 Total 4 845 1 688 Total assets 9 297 5 365 Total liabilities 9 297 5 365 NB: Variations in totals are due to the effects of rounding.

(1) The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

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

(2) The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

(3) Community institutions and bodies.

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