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

31.3.2005

EN

Official Journal of the European Union

C 78/23

Publication of the final accounts for the financial year 2003 — European Medicines Agency

(2005/C 78/07)

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

http://www.emea.eu.int

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

Expenditure allocation

Appropriations in the final budget

Expenditure

Appropriations carried over
from the previous financial
year

Appropriations available
(2003 budget and financial year 2002)

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

(million euro)

Community
subsidies (1)

Own revenue

Other revenue

Total

23,0

59,0

2,2

84,2

22,5

60,1

1,8

84,4

Title I
Staff

Title II
Administration

31,5

29,7

29,2

0,5

1,8

0,4

0,3

0,1

31,9

30,1

29,5

0,5

1,9

19,7

19,2

11,9

7,3

0,5

1,9

1,5

0,4

21,6

21,1

13,4

7,3

0,9

Title III
Operating activities

33,0

Total

84,2

32,8

81,7

24,5

65,6

8,3

16,1

0,2

2,5

4,5

6,8

4,2

6,0

0,3

0,8

37,5

91,0

37,3

88,5

28,7

71,6

8,3

16,1

0,5

3,3

(1)

Includes subsidies received from the European Economic Area.

C

7
8
/
2
4

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 78/25

Revenue and expenditure accounts for the financial years 2003 and 2002

Table 2

2003

2002 (1)

(1 000 euro)

Revenue

Fees relating to marketing authorisations

Commission subsidy including subsidies received from the EEA

Community subsidy for orphan medicines

Contributions for Community programmes

Administrative revenue

Sundry revenue

Expenditure (2)

Staff expenditure

Administrative expenditure

Operating expenditure

Depreciation

Other factors

Appropriations carried over from the previous financial year and cancelled (d)

Exchange-rate differences and other adjustments (e)

58 657

19 786

2 814

1 208

2 153

848

Total (a)

85 466

Total (b)

Result (c = a – b)

29 663

10 905

32 838

2 364

75 770

9 696

823

413

Balance for the financial year (c + d + e)

10 932

38 372

14 846

2 407

9

1 688

54

57 376

26 216

10 718

21 467

0

58 401

– 1 025

1 377

– 352

0

(1) The data for the financial year 2002 have not been reprocessed according to the accounting principles followed for the financial year 2003 (see paragraph 8 of the

report).

(2) The portion of the appropriations carried over which is to be regarded as expenditure for the financial year has been evaluated on an overall basis rather than on the

basis of examining individual transactions.

C 78/26

EN

Official Journal of the European Union

31.3.2005

Balance sheets as at 31 December 2003 and 31 December 2002 (1)

Table 3

Assets

2003

2002

Liabilities

2003

2002

(1 000 euro)

Intangible assets

3 401

0 Own capital

Fixed assets

Budget outturn (a)

Outturn after adjustments (b)

Plant, machinery and tools

1 635

146

Economic outturn (a + b)

Outturn carried over from previous financial
years (2)

4 037

6 895

10 932

6 872

—

—

—

2 684

2 684

Subtotal

17 804

Furniture and vehicle fleet

Computer equipment

1 011

2 548

991

1 547

Subtotal

5 194

2 684

Current assets

Current liabilities

Amounts owed to Community institutions and
bodies

VAT paid and to be recovered

1 105

571

Payment appropriations to be carried over

Amounts receivable from Community institutions
and bodies

107

3 744

Sundry accounts payable

479

11 936

127

444

6 811

603

Sundry accounts receivable

Sundry receivables

1 034

2 854

Advances from customers

8 845

9 293

64

0

Subtotal

21 387

17 151

Available assets

28 286

9 982

Subtotal

2 310

7 169

Total

39 191

19 835

Total

39 191

19 835

(1) Use of the model proposed by the Commission has resulted in balances being reallocated between the existing headings.
(2) For 2002, the sum corresponds to the total of net fixed assets. For 2003, the sum also includes 4 188 000 euro corresponding to the activation in 2003 of assets

acquired in previous years (see paragraph 10 of the report).

31.3.2005

EN

Official Journal of the European Union

C 78/27

Differences between the general implementing rules and the Agency's implementing rules

Table 4

Committee for the evaluation of tenders (1)

Articles 145 and 146 of the general implementing
rules

Article 107 of the Agency's implementing rules

Contract threshold:

13 800 euro

75 000 euro

Rules for negotiated procedures in respect of low-value contracts

Value of contracts

Article 129 of the general implementing rules

Article 89 of the Agency's implementing rules

Less than 200 euro

payment of costs against invoices

Less than 1 050 euro: negotiated procedure

award on the basis of a single tender

provided for in Article 82 but threshold unspeci-
fied

less than 1 500 euro: award on the basis of a
single tender

Between 1 050 and 13 800 euro: negotiated
procedure with:

at least 3 candidates consulted

between 1 500 and 13 800 euro: at
candidates consulted

least 3

Between 13 800 and 50 000 euro, restricted
procedure but without a CEI (2) with:

at least 5 candidates consulted

at least 3 candidates consulted

(1) The only committee for the evaluation of tenders proposed by the Agency is the Advisory Committee on Procurement and Contracts, which is required to give its

opinion on contracts involving amounts exceeding 75 000 euro (Article 107), whereas this threshold is 13 800 euro in the general implementing rules.

(2) CEI: Call for expressions of interest.