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

28.10.2005

EN

Official Journal of the European Union

C 269/21

European Food Safety Authority — Publication of the final accounts for the financial year 2004

(2005/C 269/06)

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

http://www.efsa.eu.int/about_efsa/efsa_funding/accounts/catindex_en.html

Table 1

Implementation of the budget for the financial year 2004

Revenue

Origin of revenue

Revenue entered
in the final budget
for the financial
year

Revenue collected

Allocation of expendi-
ture

Community
subsidies

Other subsidies

Other revenues

29 092

18 000

Title I
Staff

0

0

0

0

Title II
Administration

Title III
Operating expendi-
ture

Final budget appropriations

Expenditure

Appropriations carried over
from the previous financial
year

Appropriations available
(2004 budget and financial year 2003)

entered

commit-
ted

paid

carried
over

cancell-
ed

outstan-
ding
commit-
ments

paid

cancell-
ed

appro-
pria-
tions

commit-
ted

paid

carried
over

cancell-
ed

(1 000 euro)

11 509

8 641

8 251

390

2 868

149

140

9

11 658

8 790

8 392

390

2 877

5 633

5 094

3 617

1 477

539

1 189

1 059

130

6 822

6 284

4 676

1 477

669

11 950

7 517

4 051

3 818

4 081

2 895

2 020

875

14 845

10 412

6 071

3 818

4 956

Total

29 092

18 000

Total

29 092

21 252

15 919

5 684

7 488

4 233

3 219

1 014

33 325

25 486

19 139

5 684

8 502

NB: Variations in totals are due to the effects of rounding.

C

2
6
9
/
2
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

.

2
8
1
0
2
0
0
5

.

28.10.2005

EN

Official Journal of the European Union

C 269/23

Revenue and expenditure account for the financial years 2004 and 2003

Table 2

(1 000 euro)

Operating revenue

Administrative expenditure

Staff expenditure

Buildings and related expenditure

Other expenditure

Depreciation and write-off

Operating expenditure

Revenue from financial operations

Expenditure from financial operations

Extraordinary revenue

Extraordinary expenditure

Total operating revenue

2004

20 591

20 591

– 7 564

– 4 192

– 1 263

– 333

– 6 431

Total operating expenditure

– 19 783

Total operating profit/loss

Profit/(loss) on financial operations

Current profit/(loss)

Extraordinary profit/(loss)

Economic outturn for the financial year

808

0

– 7

– 6

802

– 27

– 27

775

2003 (1)

10 171

10 171

– 3 213

– 781

– 536

– 204

– 2 159

– 6 894

3 277

1

– 3

– 2

3 275

402

402

3 677

(1) The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.

NB: Variations in totals are due to the effects of rounding.

C 269/24

EN

Official Journal of the European Union

28.10.2005

Balance sheet at 31 December 2004 and at 31 December 2003

Table 3

Assets

2004

2003

Liabilities

2004

2003 (1)

(1 000 euro)

A. FIXED ASSETS

Intangible assets

A. OWN CAPITAL

Balance carried over

3 677

Computer programmes

423

362

Economic outturn for the financial year

775

3 677

Tangible assets

Computer equipment

Furniture and mobile equipment

Depreciation

1 035

151

– 537

701

106

C. LIABILITIES

Liabilities of a maximum of one year

– 204

Salary liabilities

Fiscal and social liabilities

Total

4 452

3 677

8

13

77

Total

1 071

965

Consolidated entities (EC) (2)

2 069

146

Expenditure to be allocated and revenue to be
carried over

2 686

1 535

B. CURRENT ASSETS

Stocks

Receivables of a maximum of one year

Advance financing

Staff

Current receivables

Other receivables

Consolidated entities (EC) (2)

Expenditure to be carried over and revenue
accrued

Available assets

Bank accounts

Imprest accounts

323

50

1

36

4 568

47

1

40

2

3 202

4 342

15

Total

8 226

4 400

Total

4 845

1 688

Total assets

9 297

5 365

Total liabilities

9 297

5 365

(1) The data for the financial year 2003 have been restated to make them comply with the principle of accruals-based accounting.
(2) Community institutions and bodies.

NB: Variations in totals are due to the effects of rounding.