Publication of the final accounts for the financial year 2003 — European Training Foundation
Date: 2005-03-31
Institutions: European Commission
Subjects: European Training Foundation, financial year, implementation of the budget, publication of accounts

31.3.2005

EN

Official Journal of the European Union

C 78/31

Publication of the final accounts for the financial year 2003 — European Training Foundation

(2005/C 78/09)

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

http://www.etf.eu.int/WebSite.nsf/Pages/Annual+report?OpenDocument

Table 1

Implementation of the budget for the financial year 2003

Revenue

Source of revenue

Revenue entered
in the final budget
for the financial
year

Revenue received

Allocation of
expenditure

Community
subsidies

Other subsidies

17,2

0,0

Other revenue

(1)

18,1

0,5

0,0

Title I
Staff

Title II
Administration

Title III
Operating activities

Earmaked
revenues (1)

Final budget appropriations

Expenditure

Appropriations carried over
from the previous financial
year

Appropriations available

entered

com-
mitted

paid

carried
over

can-
celled

commit-
ments
out-
standing

paid

can-
celled

appro-
pri-
ations

com-
mitted

paid

carried
over

can-
celled

(million euro)

11,2

11,1

10,8

0,3

0,1

0,2

0,2

0,0

11,4

11,3

11,0

0,3

0,1

1,4

1,4

1,1

0,3

0,0

0,6

0,5

0,1

2,0

2,0

1,6

0,3

0,1

4,6

4,5

3,4

1,1

0,1

2,6

2,3

0,3

7,2

7,1

5,7

1,1

0,4

0,5

0,5

0,2

0,3

2,0

0,0

0,2

0,3

3,7

0,3

3,3

0,0

0,4

0,8

0,5

0,5

21,4

20,9

18,8

0,3

2,0

0,0

0,6

Total

17,2

18,6

Total

17,7

17,5

15,5

(1) Earmarked revenues 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.

C

7
8
/
3
2

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

.

.

3
1
3
2
0
0
5

31.3.2005

EN

Official Journal of the European Union

C 78/33

Revenue and expenditure account for the financial years 2003 and 2002 (1)

Table 2

2003

2002

(1 000 euro)

Revenue

Commission subsidies

Other donors

Miscellaneous revenue

Financial revenue

Expenditure

Staff — Title I of the budget

Payments

Appropriations carried over

Administration — Title II of the budget

Payments

Appropriations carried over

Operating activities — Title III of the budget

Payments

Appropriations carried over

Earmarked revenues

Payments

Appropriations carried over

18 100

523

17

—

Total revenue (a)

18 640

13 179

—

23

140

13 342

10 153

215

805

559

2 307

2 591

—

—

16 631

– 3 289

4 055

424

– 3 352

6

– 2 155

10 771

329

1 076

310

3 396

1 087

237

286

17 492

1 148

– 2 155

375

– 703

17

Total expenditure (b)

Outturn for the financial year (a – b)

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Reimbursements to the Commission

Exchange-rate differences

(1) 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.

Balance for the financial year

– 1 318

C 78/34

EN

Official Journal of the European Union

31.3.2005

Balance sheet at 31 December 2003 and 31 December 2002 (1)

Table 3

Assets

2003

2002

Liabilities

2003

2002

(1 000 euro)

Intangible fixed assets (2)

Occupational rights

Software licences

Depreciation

Tangible fixed assets

Equipment and furniture

Computer equipment

Depreciation

Stocks

Office equipment

Current assets

Commission subsidy receivable

Other advances

Recovery orders

Sundry accounts receivable

Cash accounts

Bank accounts

Imprest account

5 000

146

Fixed capital

5 000 Own capital

—

Balance for the financial year

3 852

4 059

– 1 318

– 2 155

– 1 611

– 1 333

Subtotal

2 534

1 904

Subtotal

3 535

3 667

Current liabilities

Automatic carry-overs of appropriations

618

Automatic carry-overs of earmarked revenues

1 235 Other contributors

273

1 438

– 1 444

– 1 521

Sundry accounts payable

Subtotal

267

332 Deferred revenue

1 726

286

30

1

83

3 366

273

85

28

3 537

Subtotal

2 126

7 289

Subtotal

Subtotal

Subtotal

50

50

0

4

43

39

86

719

3

722

60

60

3 366

2

171

30

3 569

1 524

41

1 565

Total

4 660

9 193

Total

4 660

9 193

(1) 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.

(2) The Foundation paid to the owner of its building five millions euros for its renovation. This payment gives the Foundation the right to use the building for one euro
per year during 30 years from 1995 on. This item has been taken into account for the first time in 2003. The figure for year 2002 has been restated accordingly.