European Foundation for the Improvement of Living and Working Conditions - Summary of accounts for the year 2002
Date: 2003-11-20
Institutions: European Commission
Subjects: Eurofound, balance sheet, financial year

EUROPEAN FOUNDATION FOR THE IMPROVEMENT
OF LIVING AND WORKING CONDITIONS

SUMMARY OF ACCOUNTS FOR THE YEAR 2002

(2003/C 279/05)

Table 1

Implementation of the budget for the financial year 2002

Revenue

Expenditure

(million EUR)

Origin of revenue

Community
subsidies

Other subsidies

Revenue
entered in
the final
budget for
the financial
year

Revenue
received

Allocation of
expenditure

16,5

16,5

Title I
Staff

0,3

0,1

Title II
Administration

Title III
Operating
activities

Appropriations in the final budget

Appropriations carried over from
the previous financial year

Available appropriations
(2002 budget and financial year 2001)

entered

committed

paid

carried over

cancelled

outstanding
commit-
ments

paid

cancelled

appro-
priations

committed

paid

carried over

cancelled

9,3

1,6

6,4

9,3

1,6

6,4

17,4

9,1

0,9

3,3

13,3

0,2

0,7

3,1

4,0

0,1

0,0

0,0

0,1

0,2

0,2

3,1

3,6

0,2

0,2

3,1

3,5

0,0

0,0

0,1

0,1

9,5

1,8

9,5

21,0

9,5

1,8

9,4

20,7

9,3

1,1

6,4

16,8

0,2

0,7

3,1

4,0

0,0

0,0

0,1

0,1

Total

16,8

16,6

Total

17,4

NB: Any discrepancies in totals are due to the effects of rounding.
Source: European Foundation 2002 Final accounts audited by the Court of Auditors.

.

2
0
1
1
2
0
0
3

.

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
U
n
o
n

i

C

2
7
9
/
5

C 279/6

EN

Official Journal of the European Union

20.11.2003

Revenue and expenditure account for the financial year 2002 and 2001

Table 2

(thousand EUR)

2002

2001

16 500

14 957

62

57

15

96

Total revenue (a)

16 618

15 069

Revenue received during the financial year

Commission subsidies

Miscellaneous revenue

Financial revenue

Budgetary expenditure for the financial year

Staff — Title 1 of the budget

Payments

Appropriations carried over

Administration — Title 2 of the budget

Payments

Appropriations carried over

Operating activities — Title III of the budget

Payments

Appropriations carried over

9 111

216

938

683

3 289

3 105

17 343

– 725

– 1 209

81

13

3

7 583

189

854

245

3 129

3 148

15 150

– 81

– 1 210

59

24

– 2

Total expenditure (b)

Out-turn for the financial year (a-b)

Balance carried over from the previous financial year

Appropriations carried over from the previous financial year which lapse

Appropriations for re-use form the financial year 2000, not utilised

Exchange differences

Balance for the financial year

– 1 836

– 1 210

NB: Any discrepancies in totals are due to the effect of rounding.
Source: European Foundation 2002 Final accounts audited by the Court of Auditors.

20.11.2003

EN

Official Journal of the European Union

C 279/7

Balance sheet as at 31 December 2002 and 31 December 2001

Table 3

Assets

2002

2001

Liabilities

2002

2001

Fixed assets

Buildings

Equipment and furniture

Transportation equipment

Fixed Capital

7 137

1 547

49

7 137

Own Capital

4 294

8 865

1 665

49

Balance for the financial
year

– 1 836

– 1 209

Subtotal

8 733

8 851

Subtotal

2 458

7 656

(thousand EUR)

Stock

Current assets

Commission subsidy

Other subsidies to be
received

Advances on missions

Other advances

Other accounts receivable

Recoverable VAT

Recovery orders

Cash accounts

Banks

Imprest accounts

Subtotal

Subtotal

Total

12

23

Current liabilities

Automatic carry-overs of
appropriations

Salary deductions

VAT/Other taxes

Sundry accounts payable

4 004

139

0

0

3 583

327

0

4

Subtotal

4 143

3 914

Suspense accounts

0

0

9

5

4

337

Sums to be re-used

1 231

Deferred payments

1 586

Subtotal

Payments in progress

149

1 840

1 989

30

195

1 231

1 426

0

2 390

145

2 535

12 996

Total

8 619

12 996

0

0

2

9

12

274

1 840

2 137

1 961

228

2 189

8 619

NB: Any discrepancies in totals are due to the effect of rounding.
Source: European Foundation 2002 Final accounts audited by the Court of Auditors.