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

28.10.2005

EN

Official Journal of the European Union

C 269/9

European Maritime Safety Agency — Publication of the final accounts for the financial year 2004

(2005/C 269/03)

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

http://emsa.eu.int

Table 1

Budget implementation for the financial year 2004

Revenue

Expenditure

Source of
revenue

Revenue entered
in the final budget
for the financial
year

Revenue received

Allocation of expen-
diture

Final budget appropriations

Appropriations carried over
from previous year

Appropriations available
(2004 budget and financial year 2003)

entered

commit-
ted

paid

carried
over

cancell-
ed

Commi-
tments
outstan-
ding

paid

cancell-
ed

Appro-
pria-
tions

commit-
ted

paid

carried
over

cancell-
ed

Community
subsidies

13 340

12 800

Title I
Staff

8 170

3 736

3 594

143

4 434

66

13

53

8 236

3 802

3 607

143

4 487

(EUR 1 000)

1 630

1 319

635

684

311

315

267

48

1 945

1 634

902

684

359

Other revenue

5

Title II
Operating expendi-
ture

Title III
Operational expen-
diture

Total

13 340

12 805

Total

13 340

7 503

4 666

2 901

5 837

3 540

2 448

437 (1)

2 074

1 092

155

536

5 (2)

285

150

3 695

2 603

442

2 074

1 242

251

13 876

8 039

4 951

2 901

6 089

(1) EMSA's operating appropriations are managed as differentiated appropriations. Payment appropriations for the year amounting to EUR 64 419 were used to pay outstanding commitments relating to differentiated appropriations from

the previous year.

(2) All commitment appropriations carried over were paid from the appropriations for the year, except a payment of EUR 4 953.

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

C

2
6
9
/
1
0

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 269/11

Revenue and expenditure account for the financial years 2004 and 2003

Table 2

(EUR 1 000)

2004

2003 (1)

Revenue

Community subsidies

Other revenue

Expenditure

Staff — Title I of the budget

Payments

Appropriations carried over

Operating expenditure — Title II of the budget

Payments

Appropriations carried over

Operational expenditure — Title III of the budget

Payments

Appropriations carried over

Appropriations carried over and cancelled

Exchange-rate differences

12 800

5

Total budget revenue (a)

12 805

3 594

143

635

684

437

2 074

Total budget expenditure (b)

7 567

Balance (c = a - b)

5 238

251

– 1

2 630

2

2 632

647

66

238

315

13

155

1 434

1 198

—

0

Balance of the budget implementation for the financial year (d)

5 488

1 198

Variation in automatic carry-overs of appropriations and invoices to be received

Variation in investments for the financial year

Variation in debts (Commission)

Depreciation for the financial year

Variation in advances to suppliers

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

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

Outturn of the economic adjustments for the financial year (e)

2 343

2 089

242

399

11

– 5 489

– 1 198

– 43

56

– 3

—

407

C 269/12

EN

Official Journal of the European Union

28.10.2005

Table 3

Balance sheets as at 31 December 2004 and 2003

ASSETS

2004

2003

LIABILITIES

2004

2003 (1)

(EUR 1 000)

Fixed assets

Computer software

Plant and machinery

Computer hardware

Depreciations

Current assets

Sundry accounts receivable

Recoverable VAT

Staff advances

Advances to Community bodies

Advances to suppliers

Social security advances (ONSS)

Cash in hand

Banks

0

0

– 3

8

2

0

Subtotal

30

27

193

– 44

206

38

2

19

1

56

22

Subtotal

138

Own funds

11

Cumulative outturn

2 750

Subtotal

2 750

407

407

Long-term liabilities

Balance of budget to be paid back (2004)

5 488

1 198

Subtotal

5 488

1 198

17

Current liabilities

1

0

0

20

Balance of budget to be paid back (2003)

Invoices to be received

Sundry accounts due

1 198

413

249

Subtotal

1 860

137

29

167

Subtotal

9 754

9 754

1 744

1 744

Total

10 098

1 772

Total

10 098

1 772

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

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