European Training Foundation — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: European Training Foundation, financial year, implementation of the budget, publication of accounts

C 269/36

EN

Official Journal of the European Union

28.10.2005

European Training Foundation — Publication of the final accounts for the financial year 2004

(2005/C 269/10)

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

http://www.etf.eu.int/WebSite.nsf/Pages/Public+access+to+documents?OpenDocument

Table 1

Implementation of the budget for the financial year 2004

Final budget appropriations

Expenditure

Appropriations carried over from
the previous financial year

Appropriations available

(million euro)

Revenue

Revenue
entered in the
final budget
for the finan-
cial year

Source of revenue

Revenue
received

Allocation of
expenditure

entered

committ-
ed

paid

carried
over

cancelled

Community
subsidies

18,4

18,4

Title I
Staff

11,5

11,2

11,1

0,1

Other subsidies

0,0

Other revenue

(1)

0,8

0,0

Title II
Administration

Title III
Operating activ-
ities

Earmarked
revenue (1)

1,5

1,5

1,2

0,2

4,6

0,8

4,6

0,8

3,4

1,2

0,3

0,5

2,0

Total

18,4

19,2

Total

18,4

18,1

16,0

(1) Earmarked revenue 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.

commit-
ments
outstand-
ing

0,3

0,3

1,1

0,2

1,9

paid

cancelled

Appro-
priations

committ-
ed

paid

carried
over

cancelled

0,3

0,3

0,9

0,2

1,7

0,0

11,8

11,5

11,4

0,1

0,0

1,8

1,8

1,5

0,2

0,2

0,0

0,2

5,7

1,0

5,7

0,8

4,3

1,2

0,5

0,5

2,0

20,3

19,8

17,7

0,3

0,1

0,2

0,0

0,6

0,3

0,1

0,0

0,0

0,4

.

2
8
1
0
2
0
0
5

.

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
6
9
/
3
7

C 269/38

EN

Official Journal of the European Union

28.10.2005

Revenue and expenditure account for the financial years 2004 and 2003 (1)

Table 2

2004

2003

(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 revenue

Payments

Appropriations carried over

17 600

800

80

—

Total revenue (a)

18 480

11 122

123

1 213

247

3 449

1 168

260

540

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Reimbursements to the Commission

Exchange-rate differences

Total expenditure (b)

18 122

Outturn for the financial year (a - b)

358

– 1 318

204

0

– 4

Balance for the financial year

– 759

18 100

523

17

—

18 640

10 771

329

1 076

310

3 396

1 087

237

286

17 492

1 148

– 2 155

375

– 703

17

– 1 318

(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.

28.10.2005

EN

Official Journal of the European Union

C 269/39

Balance sheet at 31 December 2004 and 31 December 2003 (1)

Table 3

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Intangible fixed assets

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

174

Fixed capital

5 000 Own capital

146

Balance for the financial year

3 516

– 759

3 852

– 1318

– 1 809

– 1 611

Subtotal

2 757

2 534

Subtotal

3 365

3 535

Current liabilities

Automatic carry-overs of appropriations

1 538

288

1 189

273

Automatic carry-overs of earmarked revenues

1 438 Other contributors

– 1 325

– 1 444

Sundry accounts payable

Subtotal

152

267

Deferred revenue

651

134

1

43

1 726

286

30

1

83

Subtotal

2 367

2 126

Subtotal

Subtotal

0

0

0

2

24

0

26

1 580

3

Subtotal

1 583

50

50

0

4

43

39

86

719

3

722

(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.

Total

5 125

4 660

Total

5 125

4 660