European Aviation Safety Agency (Cologne) — Publication of the final accounts for the financial year 2006
Date: 2007-10-31
Institutions: European Commission
Subjects: European Aviation Safety Agency, financial year, implementation of the budget, publication of accounts

C 261/16

EN

Official Journal of the European Union

31.10.2007

European Aviation Safety Agency (Cologne) — Publication of the final accounts for the financial
year 2006

(2007/C 261/06)

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

http://www.easa.eu.int/doc/About_EASA/Manag_Board/2007/MB%20Decision%2009-2007%20opinion%
20on%20accounts%20-%20accounts.pdf

Source: Data supplied by the Agency — This table summarises the data provided by the Agency in its annual
accounts.

Implementation of the budget for the financial year 2006

Table 1

Revenue

Source of revenue

Revenue entered in
the final budget for
the financial year

Revenue
collected

Allocation of expenditure

Expenditure

Appropriations for the financial year

(1 000 euro)

Appropriations carried over from the previous finan-
cial year

entered

committed

paid

carried over

cancelled

available

paid

cancelled

Own revenue

30 700

33 236

Title I
Staff (NDA)

25 211

23 881

23 595

286

1 330

Community
subsidy

32 899

31 454

Title II
Administration (NDA)

6 812

6 222

3 637

2 585

590

214

782

160

690

54

92

Other subsidies

635

453

Title III
Operating activities (NDA)

Title III
Operating activities (DA)

7 380

5 625

2 763

2 862

1 756

1 276

1 130

146

— CA

25 680

23 219

Other revenue

156

308

— PA

24 880

11 362

13 518

Assigned revenue

1 273

1 380

Assigned revenue

1 380

1 365

1 357

Total CA

66 463

60 312

0

5 733

Total

65 663

66 831

Total PA

65 663

42 714

19 251

2 461

0

22

6 159

3 698

4 334

4 334

0

2 272

6 606

0

6 314

0

0

292

292

NDA: non-differentiated appropriations (commitment appropriations are equal to payment appropriations).
differentiated appropriations (commitment appropriations may differ from payment appropriations).
DA:
commitment appropriations in the context of differentiated appropriations.
CA:
payment appropriations in the context of differentiated appropriations.
PA:

NB: Revenue collected and payments are estimated on a cash basis.

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C 261/18

EN

Official Journal of the European Union

31.10.2007

Economic outturn account for the financial years 2006 and 2005

Table 2

Operating revenue

Fees and charges

Community subsidies

Other subsidies

Other revenue

Operating expenditure

Staff expenditure

Fixed asset related expenditure

Other administrative expenditure

Operational expenditure

(1 000 euro)

Note

2006

2005

1

2

3

35 173

26 401

2 021

340

10 888

17 417

2 138

26

63 935

30 469

23 778

13 636

573

6 436

341

3 675

27 798

11 660

Total (a)

Surplus/(deficit) from operating activities (c = a - b)

5 349

1 157

Total (b)

58 586

29 312

Financial operations revenue (e)

Financial operations expenditure (f)

Surplus/(deficit) from non-operating activities (g = e - f)

263

19

243

41

14

27

1: the strong increase in revenue reflects the first full year of implementation of Commission Regulation (EC) No 488/2005 on fees and

Economic result for the year (h = c + g)

5 593

1 184

charges levied for certification activities.

2: 126 people were recruited in 2006.
3: building cost of the new space needed.

NB: These accounts are drawn up on a accrual basis.

31.10.2007

EN

Official Journal of the European Union

C 261/19

Table 3

Balance sheet at 31 December 2006 and 2005

Non-current assets

Intangible assets

Tangible fixed assets

Current assets

Short-term receivables

Cash and cash equivalents

Current liabilities

Provisions for risks and charges

Accounts payable

Net assets

Accumulated surplus/deficit

Economic result of the year

(1 000 euro)

Note

2006

2005

268

1 719

182

1 348

13 881

24 056

8 816

11 746

39 924

22 094

639

—

30 663

19 065

1

2

3

4

Total assets

Total liabilities

31 302

19 065

3 029

5 593

1 845

1 184

Total net assets

8 622

3 029

Total liabilities and net assets

39 924

22 094

1: short-term receivables reflect the growth in fees and charges revenue.
2: the increase in cash reflects both improved collection of revenue and a high unpaid amount of accrued charges as a a result of late

invoicing by main suppliers.

3: 2006 provisions for risks and charges represent staff expenditure related to annual leave accrual. The corresponding expenses in 2005,

an amount of 237 180 euro, were reported under accounts payable.

4: the increase in accounts payable is related to the certification suppliers accrual, reflecting both higher activity and late invoicing from

external providers.

NB: Revenue collected and payments are estimated on a cash basis.