Publication of the final accounts for the financial year 2003 — European Foundation for the Improvement of Living and Working Conditions
Date: 2005-03-31
Institutions: European Commission
Subjects: Eurofound, financial year, implementation of the budget, publication of accounts

C 78/8

EN

Official Journal of the European Union

31.3.2005

Publication of the final accounts for the financial year 2003 — European Foundation for the
Improvement of Living and Working Conditions

(2005/C 78/03)

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

http://www.eurofound.eu.int/index.htm

Table 1

Implementation of the budget for the financial year 2003

Revenue

Expenditure

(million euro)

.

.

3
1
3
2
0
0
5

Source of revenue

Revenue entered
in the final budget
for the financial
year

Revenue received

Expenditure allocation

Appropriations in the final budget

Appropriations carried over
from the previous financial
year

Available appropriations
(appropriations for the current financial year and
appropriations carried over from the previous financial
year)

E
N

entered

com-
mitted

paid

carried
over

can-
celled

out-
standing
commit-
ments

paid

can-
celled

appro-
pri-
ations

com-
mitted

paid

carried
over

can-
celled

Community
subsidies

16,5

Other subsidies

—

Other revenue

Total

0,3

16,8

17,1

—

0,1

17,2

Title I
Staff

Title II
Administration

Title III
Operating activities

9,0

9,0

8,9

0,1

0,0

0,2

0,2

0,0

9,2

9,2

9,1

0,1

0,0

1,2

1,2

1,0

0,2

0,0

0,7

0,7

0,0

1,9

1,9

1,7

0,2

0,0

6,6

6,6

3,8

Total

16,8

16,8

13,7

2,8

3,1

0,0

0,0

3,1

4,0

3,0

3,9

0,1

0,1

9,7

9,7

6,8

20,8

20,8

17,6

2,8

3,1

0,1

0,1

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
7
8
/
9

C 78/10

EN

Official Journal of the European Union

31.3.2005

Revenue and expenditure accounts for the financial years 2003 and 2002

Table 2

2003

2002

(1 000 euro)

Revenue

Commission subsidies

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

17 090

47

35

Total revenue (a)

17 172

8 927

109

968

224

3 733

2 817

Total expenditure (b)

16 778

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

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Sums from the previous financial year for re-use that were not used

PHARE revenue collected

PHARE revenue to be collected

PHARE expenditure

Exchange-rate differences

394

– 1 836

118

19

639

361

– 1 000

9

16 500

62

57

16 619

9 111

216

938

683

3 290

3 105

17 343

– 724

– 1 209

81

13

0

0

0

3

Balance for the financial year

– 1 296

– 1 836

31.3.2005

EN

Official Journal of the European Union

C 78/11

Balance sheet as at 31 December 2003 and 31 December 2002

Table 3

Assets

2003

2002

Liabilities

2003

2002

(1 000 euro)

Subtotal

16 476

4 281

Non-automatic carry-overs of appropriations

Automatic carry-overs of appropriations

3 150

3 940

Fixed assets (1)

Intangible fixed assets

Buildings (2)

Fixed capital

27

31

Own capital

15 682

3 826

Revaluation reserve

Furniture and vehicle transportation material

Computer equipment

Technical and other equipment

Fixed assets under construction

142

107

518

0

139

149

105

31

Balance for the financial year

Current liabilities

Stocks

Office supplies

Current assets

Commission PHARE receivables

Advances

VAT to be recovered

Recovery orders to be collected

Sundry accounts receivable

Cash accounts

Banks

Cash

Imprest account

Subtotal

Subtotal

7

7

361

2

281

5

41

690

PHARE liabilities

Salary deductions

Suspense accounts

Sums to be re-used

Deferred revenue

13

13

0

11

274

Payments in progress

1 840

13

2 138

1 331

1 960

3

183

1

228

Subtotal

1 517

2 189

Total

18 690

8 621

(1) The net value of the fixed assets is shown. The data for 2002 have been reprocessed for the purposes of comparison.
(2) The Foundation has decided to revalue its fixed assets (12,1 million euro).

4 389

12 094

4 294

0

– 1 296

– 1 836

Subtotal

15 187

2 458

0

329

0

Subtotal

3 479

22

2

0

24

Subtotal

64

0

139

4 143

150

1 840

30

2 020

Total

18 690

8 621