European Foundation for the Improvement of Living and Working Conditions — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: Eurofound, financial year, implementation of the budget, publication of accounts

C 269/40

EN

Official Journal of the European Union

28.10.2005

European Foundation for the Improvement of Living and Working Conditions — Publication of
the final accounts for the financial year 2004

(2005/C 269/11)

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

http://www.eurofound.eu.int/about/publicaccess/categories/finance/2005.htm

Table 1

Implementation of the budget for the financial year 2004

Expenditure

(million euro)

Appropriations in the final budget

Appropriations carried over from
the previous financial year

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

Revenue

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

Origin of revenue

Revenue
collected

Expenditure allo-
cation

entered

committ-
ed

paid

carried
over

cancelled

Community
subsidies

18,0

18,0

Title I
Staff

Other subsidies

—

—

Other revenue

0,1

Total

18,1

0,1

18,1

Title II
Administration

Title III
Operating activ-
ities

8,7

1,8

8,7

1,8

8,6

0,1

1,3

0,5

7,6

7,6

5,0

Total

18,1

18,1

14,9

2,5

3,1

outstand-
ing
commit-
ments

0,1

0,2

2,8

3,1

paid

cancelled

appro-
priations

committ-
ed

paid

carried
over

cancelled

0,1

0,2

2,8

3,1

0,0

0,0

0,0

0,0

8,8

2,0

8,8

2,0

8,7

0,1

1,5

0,5

10,4

21,2

10,4

21,2

7,8

18,0

2,5

3,1

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

.

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
/
4
1

C 269/42

EN

Official Journal of the European Union

28.10.2005

Revenue and expenditure accounts for the financial years 2004 and 2003

Table 2

2004

2003

(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

18 000

85

0

Total revenue (a)

18 085

8 606

132

1 267

489

5 056

2 522

Total expenditure (b)

18 072

Outturn 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 reuse that were not used

Exceptional result from previous years

Phare appropriations carried over and cancelled

Phare revenue collected

Phare revenue to be collected

Phare expenditure

Exchange-rate differences

13

– 1 296

35

17

2

8

0

0

0

– 4

Balance for the financial year

– 1 225

17 090

47

35

17 172

8 927

109

968

224

3 733

2 817

16 778

394

– 1 836

118

19

0

0

639

361

– 1 000

9

–1 296

28.10.2005

EN

Official Journal of the European Union

C 269/43

Balance sheet as at 31 December 2004 and 31 December 2003

Table 3

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed assets

Intangible fixed assets

Buildings (1)

Fixed capital

11

27

Own capital

14 426

15 682

Revaluation reserve

Furniture and vehicle transportation material

Computer equipment

Technical and other equipment

Fixed assets under construction

98

190

431

0

142

Balance for the financial year

107

Subtotal

13 937

15 187

518

Current liabilities

0

Automatic carry-overs of appropriations

3 143

3 150

Subtotal

15 156

16 476

Non-automatic carry-overs of appropriations

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

6

6

100

1

229

6

1

Subtotal

336

Phare liabilities

7

Salary deductions

7 Miscellaneous creditors

Bank interests due to the Commission

361

Subtotal

3 199

3 479

2

Suspense accounts

281

Sums to be reused

Deferred revenue

Payments in progress

5

41

690

0

6

5

11

22

2

0

24

Subtotal

1 634

1 331

3

12

3

183

Subtotal

1 649

1 517

Total

17 147

18 690

Total

17 147

18 690

(1) The Foundation has decided to revalue its fixed assets (12,1 million euro).

3 068

4 389

12 094

12 094

– 1 225

– 1 296

0

0

1

7

48

0

329

0

0

0