28.10.2005

Official Journal of the European Union

C 269/1

European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004

(2005/C 269/01)

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

http://agency.osha.eu.int

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	Appropriations in the final budget					Appropriations carried over from the previous financial year			Available appropriations (2004 budget and financial year 2003)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	10,6	9,5	Title I Staff	4,3	3,7	3,4	0,1	0,9	0,1	0,1	0,0	4,4	3,8	3,4	0,1	0,9
Own revenue	0,0	0,0	Title II Administration	1,4	1,2	1,0	0,2	0,2	0,2	0,2	0,0	1,6	1,4	1,1	0,2	0,2
Other subsidies	0,2	0,1	Title III Operating activities	5,0	5,0	2,4	2,5	0,1	5,9	5,0	0,8	10,9	10,9	7,4	2,5	0,9
Other revenue	0,0	0,1	Phare expenditure						0,5	0,4	0,1	0,5	0,5	0,4		0,1
Phare revenue	0,0	0,1
Total	10,8	9,8	Total	10,8	10,0	6,8	2,9	1,2	6,6	5,6	1,0	17,4	16,6	12,4	2,9	2,2
NB: Differences in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Community subsidies	9 542	11 641
Other subsidies	66	66
Other revenue	111	157
Phare revenue	121	824
Total revenue (a)	9 840	12 688
Expenditure
Staff — Title I of the budget
Payments	3 379	3 245
Appropriations carried over	60	87
Administration — Title II of the budget
Payments	966	1 146
Appropriations carried over	248	186
Operating activities — Title III of the budget
Payments (1)	2 426	2 559
Appropriations carried over	2 549	5 859
Phare expenditure
Payments	0	548
Appropriations carried over	0	502
Total expenditure (b)	9 628	14 131
Outturn for the financial year (c = a - b) (2)	212	– 1 443
Balance carried over from the previous financial year	– 1 987	– 1 108
Appropriations carried over from the previous financial year and cancelled	887	766
Sums to be re-used carried over from the previous financial year and not used	0	1
RO (PhareII)	144	0
Payments against commitments cancelled in 2002	0	– 191
Exchange-rate differences	0	4
Phare amount to be refunded to the Commission	– 39	0
Adjustment entries	3	– 16
Outturn for the financial year before economic adjustments (d)	– 779	– 1 987
Budget revenue to be recovered	0	850
Other revenue to be recovered	0	3
Acquisitions of fixed assets	58	207
Depreciation	– 175	– 186
Stock	– 6	0
Scrapping of fixed assets	– 91	0
Depreciation	88	0
Miscellaneous expenditure	– 34	– 1
Economic adjustments (e)	– 161	873
Balance for the financial year (d + e)	– 940	– 1 113
NB: Differences in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euros)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Own capital
Computer software	66	95	Own capital	431	431
IT equipment	90	136	Balance for the financial year	– 67	– 1 113
Fittings and furniture	169	215	Subtotal	365	– 683
Transportation equipment	0	0	Medium and long-term liabilities
Subtotal	325	445	Liabilities against assigned revenue	0	0
Medium and long-term assets			Subtotal	0	0
Community subsidies	0	0	Current liabilities
Subtotal	0	0	Non-automatic carry-overs	0	135
Stocks			Automatic carry-overs	2 857	6 498
Office supplies	0	6	Commission	145	282
Subtotal	0	6	Sundry accounts payable	67	128
Current assets			Payroll deductions	0	73
Community subsidies	809	1 035	Liabilities against assigned revenue	0	0
Sundry accounts receivable	19	62	Subtotal	3 069	7 117
Recoverable VAT	0	0	Suspense accounts
Subtotal	828	1 097	Recovery orders	0	0
Cash accounts			Revenue for re-use	0	11
Bank and cash	2 305	4 889	Subtotal	0	11
Imprest accounts	3	1	Provisions for risks and charges
Subtotal	2 308	4 890	Cases pending	34	0
Suspense accounts			Subtotal	34	0
Advances	6	6
Subtotal	6	6
Total	3 468	6 445	Total	3 468	6 445
NB: Differences in totals are due to the effects of rounding.

(1) This sum includes payments made from the appropriations to be reused in 2004 (18 573 euro).

(2) Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8).

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

28.10.2005

Official Journal of the European Union

C 269/5

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

(2005/C 269/02)

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

http://www.easa.eu.int/home/finance_en.html

Table 1

Implementation of the budget for the financial year 2004

(1000 euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Appropriations available (2004 budget and financial year 2003)
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	11 050	11 050	Title I Staff	7 807	6 000	5 686	314	1 807	30 (1)	12	18	7 837	6 030	5 698	314	1 825
Other subsidies	287	248	Title II Administration	2 539	2 060	1 250	810	479	396	379	17	2 935	2 456	1 629	810	496
			Title III Operating expenditure	991	937	673	264	54	2 486	1 330	1 156	3 477	3 423	2 003	264	1 210
Total	11 337	11 298	Total	11 337	8 997	7 609	1 388	2 340	2 912	1 721	1 191	14 249	11 909	9 330	1 388	3 531

Table 2

Revenue and expenditure account for the financial years 2004 and 2003 (2)

(1000 euro)
	2004	2003
Operating revenue
Community subsidies	7 777	3 725
Other subsidies	248	0
Reimbursement of expenditure	3	0
Other revenue	350	0
Total (a)	8 378	3 725
Operating expenditure
Staff	5 556	662
Buildings and related expenditure	689	92
Other administrative expenditure	743	82
Allocation to provisions	89	1
Operating expenditure	2 081	261
Total (b)	9 158	1 098
Operating outturn (c = a - b)	– 780	2 627
Financial income (d)	0	0
Financial expenses (e)	2	0
Financial outturn (f = d - e)	– 2	0
Outturn for the financial year (g = c + f)	– 782	2 627

Table 3

Balance sheet as at 31 December 2004 and at 31 December 2003 (3)

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Intangible assets	69	27	Own capital
Tangible assets			Outturns carried over from previous financial years	2 627	0
			Outturn for the financial year	– 782	2 627
Computer equipment	376	12	Subtotal	1 845	2 627
Furniture and vehicles	285	0	Current liabilities
Other fittings and equipment	261	0	Current accounts payable	549	112
Subtotal	922	12	Sundry accounts payable	61	6
Current assets			Amounts owed to Community institutions and bodies	3 843	32
Prefinancing	70	0	Subtotal	4 453	150
Sundry accounts receivable	171	5
Other accounts receivable	68	5
Amounts owned by Community institutions and bodies	20	1
Subtotal	329	11
Liquid assets	4 978	2 727
Total	6 298	2 777	Total	6 298	2 777

(1) This amount is a correction of a technical error of EUR 3 450 on appropriations carried over from 2003.

(2) The data for the financial year 2003 have been restated to make them comparable, following the transition to accruals-based accounting.

(3) The data for the financial year 2003 have been restated to make them comparable, following the transition to accruals-based accounting.

28.10.2005

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

(EUR 1000)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from previous year			Appropriations available (2004 budget and financial year 2003)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	Commitments outstanding	paid	cancelled	Appropriations	committed	paid	carried over	cancelled
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
Other revenue		5	Title II Operating expenditure	1 630	1 319	635	684	311	315	267	48	1 945	1 634	902	684	359
Other revenue		5	Title III Operational expenditure	3 540	2 448	437 (1)	2 074	1 092	155	5 (2)	150	3 695	2 603	442	2 074	1 242
Total	13 340	12 805	Total	13 340	7 503	4 666	2 901	5 837	536	285	251	13 876	8 039	4 951	2 901	6 089
NB: Variations in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(EUR 1000)
	2004	2003 (3)
Revenue
Community subsidies	12 800	2 630
Other revenue	5	2
Total budget revenue (a)	12 805	2 632
Expenditure
Staff — Title I of the budget
Payments	3 594	647
Appropriations carried over	143	66
Operating expenditure — Title II of the budget
Payments	635	238
Appropriations carried over	684	315
Operational expenditure — Title III of the budget
Payments	437	13
Appropriations carried over	2 074	155
Total budget expenditure (b)	7 567	1 434
Balance (c = a - b)	5 238	1 198
Appropriations carried over and cancelled	251	—
Exchange-rate differences	– 1	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	2 089	399
Variation in investments for the financial year	242	11
Variation in debts (Commission)	– 5 489	– 1 198
Depreciation for the financial year	– 43	– 3
Variation in advances to suppliers	56	—
Outturn of the economic adjustments for the financial year (e)	2 343	407
NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheets as at 31 December 2004 and 2003

(EUR 1000)
ASSETS	2004	2003	LIABILITIES	2004	2003 (4)
Fixed assets			Own funds
Computer software	30	11	Cumulative outturn	2 750	407
Plant and machinery	27	0	Subtotal	2 750	407
Computer hardware	193	0
Depreciations	– 44	– 3
Subtotal	206	8
Current assets			Long-term liabilities
			Balance of budget to be paid back (2004)	5 488	1 198
Sundry accounts receivable	38	2	Subtotal	5 488	1 198
Recoverable VAT	2	0
Staff advances	19	17	Current liabilities
Advances to Community bodies	1	1	Balance of budget to be paid back (2003)	1 198
Advances to suppliers	56	0	Invoices to be received	413	137
Social security advances (ONSS)	22	0	Sundry accounts due	249	29
Subtotal	138	20	Subtotal	1 860	167
Cash in hand
Banks	9 754	1 744
Subtotal	9 754	1 744
Total	10 098	1 772	Total	10 098	1 772
NB: Variations in totals are due to the effects of rounding.

(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.

(3) 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.

(4) 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.

28.10.2005

Official Journal of the European Union

C 269/13

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

(2005/C 269/04)

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

http://org.eea.eu.int/documents

Table 1

Implementation of the budget for the financial year 2004

(EUR 1000)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Expenditure allocation	Appropriations under the final budget					Appropriations carried over from the previous financial year				Available appropriations (2003 budget and financial year 2002)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Expenditure allocation	entered	committed	paid	carried over	cancelled	entered	committed	paid	cancelled	available	committed	paid	carried over	cancelled
Community subsidies	27 200	27 200	Title I Staff	12 955	12 908	12 449	501	5	315	315	190	124	13 270	13 223	12 639	501	129
Other subsidies	6 412	3 455	Title II Administration	3 845	3 845	3 451	394	0	395	395	319	76	4 240	4 240	3 770	394	76
Other revenue	0	128	Title III Operating activities	16 812	14 425	9 548	7 264	1	7 008	7 008	6 701	307	23 820	21 433	16 249	7 264	308
Total	33 612	30 783	Total	33 612	31 178	25 448	8 159	6	7 718	7 718	7 210	507	41 330	38 896	32 658	8 159	513
NB: The totals may contain differences due to the effects of rounding.

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

(1000 euros)
	2004	2003
Revenue
EC subsidy	28 658	28 723
Subventions	1 998	1 080
Bank interest	128	89
Total revenue (a)	30 784	29 891
Expenditure
Total expenditure for Title 1
Payments	12 447	11 123
Payments — Grants	2
Appropriations carried over	435	315
Appropriations carried over — Grants	66
Total expenditure for Title 2
Payments (1)	3 451	2 447
Appropriations carried over	394	395
Total expenditure for Title 3
Payments	9 534	5 997
Payments — Grants	14
Appropriations carried over	4 845	7 008
Appropriations carried over — Grants	2 419
Total expenditure (b)	33 606	27 284
Net result for the year (a - b)	– 2 822	2 607
Appropriations carried over and cancelled	508	295
Refunds carried over and cancelled	0	36
Balance carried over from the previous year	– 4 190	– 7 427
Grants cancelled	98	322
Exchange rate differences	3	– 4
Regularisation regarding previous years	43	– 18
Balance carried forward	– 6 360	– 4 190
NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 2003

(1000 euros)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Fixed capital
Buildings (deposit)	432	425	Own capital	1 838	1 265
Furniture	483	541	Revenue and expenditure balance	– 6 360	– 4 190
IT equipment	891	266
Sub-total	1 806	1 232	Sub-total	– 4 522	– 2 925
Stock (office supplies)	32	33	Short-term debts
			General cash carried forward	0	1 856
			New Member countries	0	1 066
Current assets			Earmarked projects	0	1 269
Sums to be recovered
Commission	0	1 856	Automatic carry-over	5 674	7 717
Phare contribution	0	1 066	Automatic carry-over (grants)	2 708	1 135
Other subventions to be received	0	1 269	Carry-over of reused credits of the year	93	212
VAT recoverable	889	232	Carry-over of reused credits of the precedent year	197	0
Sundry debtor	109	127	Social security and payroll	142	417
Recovery orders	42	65	Recovery orders	38	65
Prepayments	271	0
Sub-total	1 310	4 614	Sub-total	8 852	13 737
Bank accounts and cash
Bank accounts	1 142	4 892
Imprest accounts	39	40
Total	4 329	10 811	Total	4 329	10 811
NB: The totals may include differences due to rounding.

(1) Includes 905 823 euros of property taxes paid to the Danish government. The Agency is of the opinion that the amount should be refunded. The issue is currently negotiated with the Danish government.

NB: The totals may include differences due to rounding.

28.10.2005

Official Journal of the European Union

C 269/17

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

(2005/C 269/05)

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

www.emea.eu.int

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	Appropriations in the final budget					Appropriations carried over from the previous financial year			Appropriations available (2004 budget and financial year 2003)
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appro-priations	committed	paid	carried over	cancelled
Community subsidies (1)	29 073	29 022	Title I Staff	36 064	34 151	33 509	642	1 913	534	424	110	36 598	34 685	33 933	642	2 023
Own revenue	67 000	67 350	Title II Administration	23 994	23 878	12 943	10 935	116	7 265	6 749	516	31 259	31 143	19 692	10 935	632
Other revenue	3 016	3 013	Title III Operating expenditure	39 031	38 686	27 512	11 174	345	8 316	7 878	438	47 347	47 002	35 390	11 174	783
Total	99 089	99 385	Total	99 089	96 715	73 964	22 751	2 374	16 115	15 051	1 064	115 204	112 830	89 015	22 751	3 438

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Fees relating to marketing authorisations	68 412	58 657
Commission subsidy including subsidies received from the EEA	20 529	19 786
Community subsidy for orphan medicines	4 026	2 814
Contributions for Community programmes	0	1 208
Administrative revenue	1 973	1 703
Sundry revenue	1 473	1 788
Total (a)	96 413	85 956
Expenditure (2)
Staff expenditure	34 333	29 663
Administrative expenditure	11 224	10 835
Operating expenditure	38 573	32 838
Depreciation	3 650	2 364
Other expenditure	280	0
Total (b)	88 060	75 700
Surplus from operating activities (c = a - b)	8 353	10 256
Financial operations (e)	1 160	676
Economic result (f = c + e)	9 513	10 932

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Intangible assets	5 109	3 401	Own capital
Fixed assets
Plant, machinery and tools	2 480	1 635	Economic outturn	9 513	10 932
Furniture and vehicle fleet	1 375	1 011	Outturn carried over from previous financial years	13 767	6 872
Computer equipment	3 151	2 548	Subtotal	23 280	17 804
Subtotal	7 006	5 194
			Current liabilities
			Salaries	320	0
Current assets			Amounts owed to Community institutions and bodies	4 910	479
VAT paid and to be recovered	1 888	1 105	Payment appropriations to be carried over	13 151	11 936
Amounts receivable from Community institutions and bodies	148	107	Sundry accounts payable	106	127
Sundry accounts receivable	1 795	1 034	Advances from customers	11 250	8 845
Sundry receivables	2 061	64	Subtotal	29 737	21 387
Subtotal	5 892	2 310
Available assets	35 010	28 286
Total	53 017	39 191	Total	53 017	39 191

(1) Includes subsidies received from the European Economic Area.

(2) The portion of the appropriations carried over which is to be regarded as expenditure for the financial year has been evaluated on an overall basis rather than on the basis of examining individual transactions.

28.10.2005

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

(1000 euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Appropriations available (2004 budget and financial year 2003)
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	29 092	18 000	Title I Staff	11 509	8 641	8 251	390	2 868	149	140	9	11 658	8 790	8 392	390	2 877
Other subsidies	0	0	Title II Administration	5 633	5 094	3 617	1 477	539	1 189	1 059	130	6 822	6 284	4 676	1 477	669
Other revenues	0	0	Title III Operating expenditure	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.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003 (1)
Operating revenue	20 591	10 171
Total operating revenue	20 591	10 171
Administrative expenditure
Staff expenditure	– 7 564	– 3 213
Buildings and related expenditure	– 4 192	– 781
Other expenditure	– 1 263	– 536
Depreciation and write-off	– 333	– 204
Operating expenditure	– 6 431	– 2 159
Total operating expenditure	– 19 783	– 6 894
Total operating profit/loss	808	3 277
Revenue from financial operations	0	1
Expenditure from financial operations	– 7	– 3
Profit/(loss) on financial operations	– 6	– 2
Current profit/(loss)	802	3 275
Extraordinary revenue		402
Extraordinary expenditure	– 27
Extraordinary profit/(loss)	– 27	402
Economic outturn for the financial year	775	3 677
NB: Variations in totals are due to the effects of rounding.

Table 3

Balance sheet at 31 December 2004 and at 31 December 2003

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003 (2)

A.	FIXED ASSETS

A.	OWN CAPITAL

Intangible assets

Balance carried over

3 677

Computer programmes

423

362

Economic outturn for the financial year

775

3 677

Tangible assets

Total

4 452

3 677

Computer equipment

1 035

701

C.	LIABILITIES

Furniture and mobile equipment

151

106

Liabilities of a maximum of one year

Depreciation

– 537

– 204

Salary liabilities

Fiscal and social liabilities

Total

1 071

965

Consolidated entities (EC) (3)

2 069

146

B.	CURRENT ASSETS

Expenditure to be allocated and revenue to be carried over

2 686

1 535

Stocks

Receivables of a maximum of one year

Advance financing

323

Staff

Current receivables

Other receivables

Consolidated entities (EC) (3)

4 568

Expenditure to be carried over and revenue accrued

Available assets

Bank accounts

3 202

4 342

Imprest accounts

Total

8 226

4 400

Total

4 845

1 688

Total assets

9 297

5 365

Total liabilities

9 297

5 365

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

(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.

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

(3) Community institutions and bodies.

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

28.10.2005

Official Journal of the European Union

C 269/25

Translation Centre for the bodies of the European Union — Publication of the final accounts for the financial year 2004

(2005/C 269/07)

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

www.cdt.eu.int

Table 1

Implementation of the budget for the financial year 2004

(1000 euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Appropriations available (2004 budget and 2003 financial year)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	commitments outstanding	paid	cancelled	Appropriations	committed	paid	carried over	cancelled
Revenue paid by the bodies and institutions	25 169	19 489	Title I Staff	14 921	11 937	11 815	122	2 984	104	64	40	15 025	12 041	11 879	122	3 024
Financial income	250	387	Title II Administration	6 414	2 990	2 349	641	3 424	619	541	78	7 033	3 609	2 890	641	3 502
Miscellaneous revenue	p.m.	23	Title III Operating activities	7 949	6 074	5 084	990	1 875	493	487	6	8 442	6 567	5 571	990	1 881
Balance for the previous financial year	4 405	—	Title X Reserve and provisions	540	—	—	—	540	—	—	—	540	—	—	—	540
Total	29 824	19 899	Total	29 824	21 001	19 248	1 753	8 823	1 216	1 092	124	31 040	22 217	20 340	1 753	8 947

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Operating revenue
Invoicing for the financial year	23 423	22 075
Miscellaneous revenue	150	223
Total (a)	23 573	22 298
Operating expenditure
Current expenses	11 929	10 347
Buildings, equipment and sundry operating expenditure	2 734	2 095
Operational expenditure	5 919	3 618
Allocation to provisions	1 410	2 195
Total (b)	21 992	18 255
Operating result (c = a - b)	1 581	4 043
Financial income
Bank interest	387	387
Exchange-rate gain	1	1
Total (d)	388	388
Financial expenses
Bank charges	7	10
Total (e)	7	10
Financial result (f = d - e)	381	378
Result for ordinary activities (g = c + f)	1 962	4 421
Exceptional income (h)	2 230	19
Exceptional expenses (i)	0	9
Exceptional result (j = h - i)	2 230	10
Result for the financial year (g + j)	4 192	4 431

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2003	2002	Liabilities	2004	2003
Intangible assets	466	760	Own capital
Tangible assets			Reserves	9 761	8 330
Furniture and vehicles	155	219	Outturns carried over from previous financial years	4 642	1 642
IT equipment	274	398	Economic outturn	4 192	4 431
Fixed assets under construction and advances paid	0	35	Subtotal	18 595	14 403
Subtotal	429	652	Provisions for risks and liabilities (1)	7 481	8 601
Current assets			Current liabilities
VAT paid and recoverable from the Member States	3	3	Supplier debts	832	784
Amounts owed by Community institutions and bodies	6 363	2 676	Sundry accounts payable	1	162
Sundry accounts receivable	2	10	Sundry liabilities	1	5
Subtotal	6 368	2 689	Advances to customers	256	500
Disposable assets	19 903	20 354	Subtotal	1 090	1 451
Total	27 166	24 455	Total	27 166	24 455

(1) For 2004 these provisions cover any payment of the employer's share of pension contributions for Translation Centre staff.

28.10.2005

Official Journal of the European Union

C 269/29

European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004

(2005/C 269/08)

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

http://www.cedefop.eu.int/current_act.asp

Table 1

Implementation of the budget for the financial year 2004

(1000 euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	Appropriations in the final budget					Appropriations carried over from the previous financial year
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Allocation of expenditure	entered	committed	paid	carried over	cancelled	available	committed	paid	carried over	cancelled
Community subsidies	15 800	13 700	Title I Staff (NDA)	9 243	9 045	8 579	466	198	443	0	393	0	50
Financial and other revenue	72	42	Title II Administration (NDA)	1 395	1 310	768	542	85	358	0	352	0	6
Subsidy from non-Member States	359	277	Title III Operating activities (DA)
Phare assigned revenue	315	359	CA	5 234	5 234	—	—	—	—	—	—	—	—
Other assigned revenue	0	88	PA	3 062	—	2 508	—	554	3 138	—	2 702	—	436
			Assigned revenue Phare and non-Member States	724	724	415	309	0	382	382	319	63	—
Total	16 546	14 466	Total CA	16 596	16 313	—	—	283	1 183	382	—		56
Total	16 546	14 466	Total PA	14 424	—	12 270	1 317	837	4 321	0	3 766	63	492
NB: The totals may contain differences due to the effects of rounding. NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). DA: differentiated appropriations (commitment appropriations may differ from payment appropriations). CA: commitment appropriations in a differentiated appropriations system. PA: payment appropriations in a differentiated appropriations system.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Commission subsidies	13 700	14 500
Revenue from previous financial years	0	0
Miscellaneous revenue	42	3
Assigned revenue (Phare and third countries)	724	792
Financial revenue	0	0
Total revenue (a)	14 466	15 295
Budgetary expenditure for the financial year
Staff — Title I of the budget
Payments	8 579	7 554
Appropriations carried over	466	443
Administration — Title II of the budget
Payments	768	778
Appropriations carried over	542	358
Operating activities — Title III of the budget (except for assigned revenue)
Payments	2 508	2 381
Payments on RAL (outstanding commitments)at 31.12.2003	2 702
Appropriations carried over	0	3 138
Assigned revenue (Phare and third countries)
Payments	416	546
Appropriations carried over	309	246
Total expenditure (b)	16 290	15 444
Outturn for the financial year (a - b)	– 1 824	– 149
Balance carried over from the previous financial year	– 993	0
Appropriations carried over and cancelled	56	399
Neutralisation of the carry-over n-1 in Title 3 linked to the change to differentiated appropriations	3 138
Sums for reuse from the previous financial year not used	1	10
Refunds to the Commission		– 716
Exchange-rate differences	– 4	8
Balance for the financial year	374	– 448

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets (1)			Fixed capital
Intangible fixed assets	183	14	Own capital	5 702	5 704
Buildings	5 059	5 179	Balance for the financial year	375	-993
Equipment and furniture	455	471	Subtotal	6 077	4 711
Financial fixed assets, guarantee	5	5	Long-term liabilities
Subtotal	5 702	5 669	Liabilities on assigned revenue	—	—
Stocks			Subtotal	—	—
Office equipment		35	Current liabilities
Subtotal	—	35	Liabilities on assigned revenue not received		315
Long-term assets			Appropriations carried over against Titles I, II and III	1 008	3 939
Staff loans		3	Appropriations carried over against assigned revenue	371	382
Commission subsidy	—	—	Recoverable amounts	0	0
Subtotal	—	3	Sundry accounts payable	90	86
Current assets			VAT/other taxes	91	90
Commission		315	Bank interest to be returned to the EU	148	64
Other advances	26	37	Subtotal	1 708	4 876
Recoverable VAT	34	34	Suspense accounts
Sundry accounts receivable	74	81	Current payments	0	0
Subtotal	134	467	Sums to be reused		157
Cash accounts			Subtotal	0	157
Bank accounts (2)	1 905	3 532
Cash	3	5
Imprest account	41	33
Subtotal	1 949	3 570
Total	7 785	9 744	Total	7 785	9 744

(1) Fixed assets are shown net. The figures for 2002 have therefore been recalculated for purposes of comparison.

(2) The substantial volume of funds in bank accounts at the end of the financial year is due to the payments made by the Commission to finance transactions for which the appropriations were carried over to the following financial year.

28.10.2005

Official Journal of the European Union

C 269/33

Eurojust — Publication of the final accounts for the financial year 2004

(2005/C 269/09)

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

www.eurojust.eu.int

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Source of revenue	Revenue entered under the final budget for the financial year	Revenue received	Allocation of expenditure	Appropriations under the final budget					Appropriations carried over from the previous financial year			Available appropriations (2004 budget and the financial year 2003)
Source of revenue		Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	9,3	9,3	Title I Staff	4,2	4,1	4,0	0,1	0,1	0,2	0,2	0,0	4,4	4,3	4,2	0,1	0,1
Financial interest	0,0	0,0	Title II Administration	3,6	3,5	3,1	0,4	0,0	1,0	0,6	0,4	4,6	4,5	3,7	0,4	0,4
Miscellaneous revenue			Title III Operational activities	1,5	1,5	1,1	0,3	0,1	0,1	0,1	0,0	1,6	1,6	1,2	0,3	0,1
Total	9,3	9,3	Total	9,3	9,1	8,2	0,9	0,2	1,3	0,9	0,4	10,6	10,4	9,1	0,9	0,6

Table 2

Economic outturn accounts for the financial years 2004 and 2003

(1000 euro)
	2004	2003 (1)
Operating revenue
Community subsidies	8 726	6 441
Miscellaneous revenue	397	12
Total (a)	9 123	6 453
Operating expenditure
Purchases of goods and services	4 476	3 228
Staff costs	4 142	2 112
Depreciation	332	211
Total (b)	8 950	5 551
Outturn for the financial year (a – b)	173	902

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003 (2)
Intangible assets (3)	134	62	Own capital
			Budget outturn (a)	574	684
Fixed assets (3)			Result of adjustments (b)	– 401	218
Equipment, machinery and tools	145	114	Economic outturn (a + b)	173	902
Furniture and vehicles	726	492	Result carried over from previous years	1 717	815
Computer equipment	449	460	Subtotal	1 890	1 717
Subtotal	1 320	1 066
			Provisions for risks and charges	0	396
Financial assets	1	1
			Current liabilities
Current assets			Current liabilities	1 312	708
Current assets	165	232	Other liabilities	517	305
Sundry accounts receivable	17	34	Subtotal	1 829	1 013
Subtotal	182	266
Disposable assets	2 082	1 731
Total	3 719	3 126	Total	3 719	3 126

(1) The 2003 financial statements have been restated to account for the repayable amounts on the positive budgetary outturn to the European Commission for the years 2003 and 2002.

(2) The 2003 financial statements have been restated to account for the repayable amounts on the positive budgetary outturn to the European Commission for the years 2003 and 2002.

(3) Intangible and fixed assets are depreciated on a monthly basis.

28.10.2005

Official Journal of the European Union

C 269/36

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

(million euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Appropriations available
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	commitments outstanding	paid	cancelled	Appropriations	committed	paid	carried over	cancelled
Community subsidies	18,4	18,4	Title I Staff	11,5	11,2	11,1	0,1	0,3	0,3	0,3	0,0	11,8	11,5	11,4	0,1	0,3
Other subsidies	0,0	0,8	Title II Administration	1,5	1,5	1,2	0,2	0,1	0,3	0,3	0,0	1,8	1,8	1,5	0,2	0,1
Other revenue	(1)	0,0	Title III Operating activities	4,6	4,6	3,4	1,2	0,0	1,1	0,9	0,2	5,7	5,7	4,3	1,2	0,2
			Earmarked revenue (1)	0,8	0,8	0,3	0,5	0,0	0,2	0,2	0,0	1,0	0,8	0,5	0,5	0,0
Total	18,4	19,2	Total	18,4	18,1	16,0	2,0	0,4	1,9	1,7	0,2	20,3	19,8	17,7	2,0	0,6
NB: Any discrepancies in totals are due to the effects of rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003 (2)

(1000 euro)
	2004	2003
Revenue
Commission subsidies	17 600	18 100
Other donors	800	523
Miscellaneous revenue	80	17
Financial revenue	—	—
Total revenue (a)	18 480	18 640
Expenditure
Staff — Title I of the budget
Payments	11 122	10 771
Appropriations carried over	123	329
Administration — Title II of the budget
Payments	1 213	1 076
Appropriations carried over	247	310
Operating activities — Title III of the budget
Payments	3 449	3 396
Appropriations carried over	1 168	1 087
Earmarked revenue
Payments	260	237
Appropriations carried over	540	286
Total expenditure (b)	18 122	17 492
Outturn for the financial year (a - b)	358	1 148
Balance carried over from the previous financial year	– 1 318	– 2 155
Appropriations carried over and cancelled	204	375
Reimbursements to the Commission	0	– 703
Exchange-rate differences	– 4	17
Balance for the financial year	– 759	– 1 318

Table 3

Balance sheet at 31 December 2004 and 31 December 2003 (3)

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Intangible fixed assets			Fixed capital
Occupational rights	5 000	5 000	Own capital	3 516	3 852
Software licences	174	146	Balance for the financial year	– 759	– 1318
Depreciation	– 1 809	– 1 611	Subtotal	2 757	2 534
Subtotal	3 365	3 535	Current liabilities
Tangible fixed assets			Automatic carry-overs of appropriations	1 538	1 726
Equipment and furniture	288	273	Automatic carry-overs of earmarked revenues	651	286
Computer equipment	1 189	1 438	Other contributors	134	30
Depreciation	– 1 325	– 1 444	Sundry accounts payable	1	1
Subtotal	152	267	Deferred revenue	43	83
Stocks			Subtotal	2 367	2 126
Office equipment	0	50
Subtotal	0	50
Current assets
Commission subsidy receivable	0	0
Other advances	2	4
Recovery orders	24	43
Sundry accounts receivable	0	39
Subtotal	26	86
Cash accounts
Bank accounts	1 580	719
Imprest account	3	3
Subtotal	1 583	722
Total	5 125	4 660	Total	5 125	4 660

(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.

(2) 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.

(3) 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.

28.10.2005

Official Journal of the European Union

C 269/40

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

(million euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	Appropriations in the final budget					Appropriations carried over from the previous financial year			Available appropriations (appropriations for the current financial year and appropriations carried over from the previous financial year)
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	18,0	18,0	Title I Staff	8,7	8,7	8,6	0,1	0,0	0,1	0,1	0,0	8,8	8,8	8,7	0,1	0,0
Other subsidies	—	—	Title II Administration	1,8	1,8	1,3	0,5	0,0	0,2	0,2	0,0	2,0	2,0	1,5	0,5	0,0
Other revenue	0,1	0,1	Title III Operating activities	7,6	7,6	5,0	2,5	0,0	2,8	2,8	0,0	10,4	10,4	7,8	2,5	0,0
Total	18,1	18,1	Total	18,1	18,1	14,9	3,1	0,0	3,1	3,1	0,0	21,2	21,2	18,0	3,1	0,0

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Commission subsidies	18 000	17 090
Miscellaneous revenue	85	47
Financial revenue	0	35
Total revenue (a)	18 085	17 172
Expenditure
Staff — Title I of the budget
Payments	8 606	8 927
Appropriations carried over	132	109
Administration — Title II of the budget
Payments	1 267	968
Appropriations carried over	489	224
Operating activities — Title III of the budget
Payments	5 056	3 733
Appropriations carried over	2 522	2 817
Total expenditure (b)	18 072	16 778
Outturn for the financial year (a - b)	13	394
Balance carried over from the previous financial year	– 1 296	– 1 836
Appropriations carried over and cancelled	35	118
Sums from the previous financial year for reuse that were not used	17	19
Exceptional result from previous years	2	0
Phare appropriations carried over and cancelled	8	0
Phare revenue collected	0	639
Phare revenue to be collected	0	361
Phare expenditure	0	– 1 000
Exchange-rate differences	– 4	9
Balance for the financial year	– 1 225	–1 296

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Fixed capital
Intangible fixed assets	11	27	Own capital	3 068	4 389
Buildings (1)	14 426	15 682	Revaluation reserve	12 094	12 094
Furniture and vehicle transportation material	98	142	Balance for the financial year	– 1 225	– 1 296
Computer equipment	190	107	Subtotal	13 937	15 187
Technical and other equipment	431	518	Current liabilities
Fixed assets under construction	0	0	Automatic carry-overs of appropriations	3 143	3 150
Subtotal	15 156	16 476	Non-automatic carry-overs of appropriations	0	0
Stocks			Phare liabilities	0	329
Office supplies	6	7	Salary deductions	1	0
Subtotal	6	7	Miscellaneous creditors	7	0
Current assets			Bank interests due to the Commission	48	0
Commission Phare receivables	100	361	Subtotal	3 199	3 479
Advances	1	2	Suspense accounts
VAT to be recovered	229	281	Sums to be reused	0	22
Recovery orders to be collected	6	5	Deferred revenue	6	2
Sundry accounts receivable	1	41	Payments in progress	5	0
Subtotal	336	690	Subtotal	11	24
Cash accounts
Banks	1 634	1 331
Cash	3	3
Imprest account	12	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).

28.10.2005

Official Journal of the European Union

C 269/44

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004

(2005/C 269/12)

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

http://www.emcdda.eu.int/?nnodeid=6465

Table 1

Implementation of the budget for the financial year 2004

(1000 euro)

Revenue

Final appropriations for the financial year

Appropriations carried over from previous financial years

Revenue entered in the final budget for the financial year

Revenue collected

entered

committed

paid

carried over

cancelled

available

committed

paid

cancelled

Commission subsidy

11 730

Title I

Staff (NDA)

6 171

5 998

5 831

122

218

Subsidy from Norway

514

Title II

Administration (NDA)

1 479

1 444

1 088

356

267

210

Miscellaneous revenue

Title III

Operating activities (DA)

1 469

1 452

1 299

170

PHARE assigned revenue

211

—

4 594

4 509

Assigned revenue — third countries

—

4 594

2 342

1 260

992

Other assigned revenue

Assigned revenue

223

218

201

12 244

12 488

Total CA

12 244

11 951

Total PA

12 244

9 262

1 737

1 245

2 039

2 016

1 771

267

NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations).

DA: differentiated appropriations (commitment appropriations may differ in amount to payment appropriations).

CA: commitment appropriations in the context of differentiated appropriations.

PA: payment appropriations in the context of differentiated appropriations.

Table 2

Revenue and expenditure accounts for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Subsidies from the Commission	11 730	9 300
Subsidies from Norway	514	421
Assigned revenue	211	335
Miscellaneous revenue	33	67
Total revenue (a)	12 488	10 122
Budgetary expenditure for the financial year
Staff — Title I of the budget
Payments	5 832	5 189
Appropriations carried over	122	80
Administration — Title II of the budget
Payments	1 088	555
Appropriations carried over	355	267
Operating activities — Title III of the budget (except assigned revenue)
Payments against payment appropriations for the financial year	2 342	2 057
Appropriations carried over	1 260	1 469
Assigned revenue (Phare and third countries)	201	500
Total expenditure (b)	11 200	10 117
Outturn for the financial year (a - b)	1 288	5
Balance carried over from the previous financial year	295	1 626
Appropriations carried over and cancelled	245	221
Sums for reuse from the previous financial year not used	15	21
Refunds to the Commission	– 3	– 1 584
Refunds to Norway	81
Exchange-rate differences	– 1	6
Balance for the financial year	1 920	295

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Fixed capital
Intangible assets	129	94	Own capital	2 951	3 057
Buildings	3 559	3 559	Balance for the financial year	1 920	295
Equipment and furniture	164	157	Subtotal	4 870	3 352
Transport equipment	50	50	Current liabilities
Computer equipment	716	659	Phare carry-overs		223
Depreciation	– 1 713	– 1 496	Appropriations carried over against Titles I, II and III	1 737	1 815
Subtotal	2 905	3 023	Sundry accounts payable	54	18
Stocks			Recovery orders	0	55
Office supplies		34	Subtotal	1 791	2 111
Subtotal		34	Suspense accounts
			Revenue for reuse	25
Long-term assets			Deferred revenue		123
Staff loans	23	0	Subtotal	25	123
Subtotal	23	0
Current assets
Phare	26
Other advances	8	78
Recoverable VAT	47	94
Sundry accounts receivable	32	66
Subtotal	113	238
Cash accounts
Bank accounts	3 640	2 291
Cash	4
Subtotal	3 644	2 291
Suspense accounts		0
Subtotal		0
Total	6 686	5 586	Total	6 686	5 586

28.10.2005

Official Journal of the European Union

C 269/48

European Monitoring Centre on Racism and Xenophobia — Publication of the final accounts for the financial year 2004

(2005/C 269/13)

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

http://eumc.eu.int

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Available appropriations (2004 budget and financial year 2003)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	commitments outstanding	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Community subsidies	7,8	5,7	Title I Staff	3,3	2,7	2,6	0,1	0,6	0,1	0,0	0,0	3,4	2,8	2,7169	0,1	0,6
Other revenue	0,175	0,5	Title II Administration	0,7	0,5	0,4	0,1	0,3	0,1	0,0	0,0	0,8	0,5	0,5	0,0	0,3
Other revenue			Title III Operating activities	3,8	3,1	2,4	0,7	0,7	1,2	1,0	0,2	5,0	4,3	3,3	0,7	0,9
Total	8,0	6,2	Total	7,9	6,3	5,4	0,9	1,6	1,3	1,0	0,2	9,2	7,6	6,5	0,8	1,8
NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Community subsidies	5 675	7 318
Other revenue	421	374
Sundry revenue	35
Financial revenue	21	1
PHARE revenue	82	676
Total revenue (a)	6 234	8 369
Expenditure
Staff — Title I of the budget
Payments	2 645	2 618
Appropriations carried over	85	64
Administration — Title II of the budget
Payments	447	412
Appropriations carried over	37	51
Operating activities — Title III of the budget
Payments	2 352	1 678
Appropriations carried over	745	1 162
Assigned revenue (Phare and other)
Payments	7	377
Appropriations carried over	0	694
Total expenditure (b)	6 318	7 055
Outturn for the financial year (a - b)	– 84	1 334
Balance carried over from the previous financial year	98	– 1 579
Appropriations carried over, cancelled	241	301
Appropriations for reuse from the previous financial year, not used	0	38
Amounts due written off	– 23	0
Exchange-rate differences	– 1	5
Amounts refunded to the Commission		0
Balance for the financial year	231	98
NB: Totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Own capital
Computer software	82	72	Own capital	123	108
Computer equipment	206	148	Balance for the financial year	231	98
Furniture and other equipment	252	250	Subtotal	354	206
Depreciation	– 417	– 362	Current liabilities
Subtotal	123	108	Automatic carry-overs of appropriations	867	1 277
Current assets			Automatic carry-overs of assigned revenue and Phare	41	694
Community subsidies	0	23	Taxes and other related expenditure	113	454
Recoverable VAT	159	456	EC Commission	214	0
Phare subsidy	0	169	Sundry accounts payable	110	275
Sundry accounts receivable	138	77	Subtotal	1 345	2 700
Subtotal	297	725
Cash accounts
Bank accounts	1 279	2 073
Subtotal	1 279	2 073
Total	1 699	2 906	Total	1 699	2 906
NB: Totals may include differences due to rounding.

28.10.2005

Official Journal of the European Union

C 269/52

Community Plant Variety Office — Publication of the final accounts for the financial year 2004

(2005/C 269/14)

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

http://www.cpvo.eu.int/default.php?res=1&w=1016&h=547&lang=en&page=ocvv/financement.html

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	Appropriations in the final budget					Appropriations carried over from the previous financial year				Available appropriations (2004 budget and 2003 financial year)
Origin of revenue	Revenue entered in the final budget for the financial year	Revenue collected	Expenditure allocation	entered	committed	paid	carried over	cancelled	outstanding commitments	paid	cancelled	carried over	appropriations	committed	paid	carried over	cancelled
Own revenue	7,5	8,4	Title I — Staff	3,7	3,7	3,6	0,0	0,1	0,0	0,0	0,0	0,0	3,8	3,7	3,7	0,0	0,1
Administrative revenue	0,0	0,0	Title II — Administration	2,0	1,6	0,9	0,7	0,5	0,2	0,1	0,1	0,0	2,2	1,8	1,0	0,7	0,5
Miscellaneous revenue	0,0	0,0	Title III — Operating activities	5,5	4,6	0,5	4,1	0,9	7,1	3,0	0,4	3,7	12,7	11,8	3,5	7,8	1,3
Financial revenue	0,4	0,4
Budgetary balance from the previous financial year	3,5	0,0
Total	11,3	8,8	Total	11,3	9,9	5,0	4,9	1,4	7,4	3,2	0,5	3,7	18,6	17,2	8,2	8,6	1,9
NB: The totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Own revenue	8 358	8 199
Miscellaneous revenue	30	156
Financial revenue	371	401
Total revenue (a)	8 759	8 757
Expenditure
Staff — Title I of the budget
Payments	3 635	3 245
Appropriations carried over	38	98
Administration — Title II of the budget
Payments	861	583
Appropriations carried over	705	195
Operating activities — Title III of the budget
Payments	494	1 179
Appropriations carried over	4 175	4 863
Total expenditure (b)	9 908	10 164
Outturn for the financial year (a - b)	– 1 149	– 1 407
Balance carried over from the previous financial year	12 825	13 977
Appropriations carried over and cancelled	462	249
Exchange-rate differences	0	0
Future provision	0	5
Extraordinary income	127	0
Extraordinary expenses	– 43	0
Balance for the financial year	12 222	12 825
NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Fixed capital
Computer software	110	78	Own capital	2 508	2 538
Buildings	2 460	2 427
Computer equipment	260	219	Reserve	12 825	13 977
Equipment and furniture	203	161	Balance for the financial year	– 603	– 1 153
Depreciation	– 525	– 345	Subtotal	14 730	15 363
			Current liabilities
			Outstanding commitments in respect of carry-overs from 2003	3 711	2 145
Subtotal	2 508	2 538	Automatic carry-overs	4 869	5 156
Indemnities and guarantees	3	3	Suppliers	0	1
Current assets			Advances from customers	125	194
Recovery orders	19	3	VAT to be paid	216	216
Sundry accounts receivable	11	29	Deductions from salaries	83	9
VAT to be recovered	434	371	Subtotal	9 004	7 721
Subtotal	464	403
Cash accounts
Banks	20 684	20 065
Imprest account	75	75
Subtotal	20 759	20 140
Total	23 734	23 084	Total	23 734	23 084
NB: The totals may include differences due to rounding.

28.10.2005

Official Journal of the European Union

C 269/56

Office for Harmonization in the Internal Market (Trade Marks and Designs) — Publication of the final accounts for the financial year 2004

(2005/C 269/15)

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

http://oami.eu.int/en/office/marque/finan.htm

Table 1

Implementation of the budget for the financial year 2004

(million euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations					Appropriations carried over from the previous financial year			Appropriations available (2004 budget and financial year 2003)
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	commitments outstanding	paid	cancelled	appropriations	committed	paid	carried over	cancelled
Fees	113,8	126,4	Title I Staff	58,2	55,1	53,7	1,0	3,1	1,2	0,8	0,4	59,4	56,3	54,5	1,0	3,5
Other revenue	3,8	4,2	Title II Administration	29,6	27,2	18,3	8,9	2,4	7,9	7,1	0,8	37,5	35,1	25,4	8,9	3,2
Outturn for the previous financial year	72,4	72,4	Title III Operating activities	40,9	32,8	16,4	16,3	8,1	9,2	8,6	0,6	50,1	42,0	25,0	16,3	8,7
Outturn for the previous financial year	72,4	72,4	Title X Reserve	61,4	0,0	0,0	0,0	61,4	0,0	0,0	0,0	61,4	0,0	0,0	0,0	61,4
Total	190,0	203,0	Total	190,1	115,1	88,4	26,2	75,0	18,3	16,5	1,8	208,4	133,4	104,9	26,2	76,8
NB: Totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

(1000 euro)
	2004	2003
Revenue
Own revenue	127 466	107 056
Financial revenue	3 190	3 460
Total revenue (a)	130 656	110 516
Budgetary expenditure for the financial year	—	—
Staff — Title I of the budget	—	—
Payments	53 665	47 416
Appropriations carried over	1 001	1 168
Administration — Title II of the budget	—	—
Payments	18 324	16 366
Appropriations carried over	8 890	7 891
Operating activities — Title III of the budget	—	—
Payments	16 455	14 137
Appropriations carried over	16 323	9 262
Total expenditure (b)	114 658	96 240
Outturn for the financial year (a - b)	15 998	14 276
Other expenditure/provisions for the year	—	—
Provision for procedural expenditure	1 398	1 094
Subtotal	1 398	1 094
Balance carried over from the previous financial year	72 353	55 368
Appropriations carried over and cancelled	1 828	1 506
Sums for reuse from the previous financial year not used	0	115
Provision for procedural expenditure from previous financial years	0	0
Exchange-rate differences and extraordinary revenue	– 8	– 6
Balance for the financial year	91 569	72 353
NB: Totals may include differences due to rounding.

Table 3

Balance sheet as at 31 December 2004 and 31 December 2003

(1000 euro)
Assets	2004	2003	Liabilities	2004	2003
Fixed assets			Fixed capital
Buildings	27 915	26 747	Own capital	27 655	27 921
Equipment and furniture	3 800	3 828	Balance for the financial year	91 569	72 353
Transport equipment	97	115	Subtotal	119 224	100 274
Computer equipment	12 606	11 241	Long-term debt	—	—
Intangible assets	372	24	Long-term creditors	25	24
Depreciation	– 17 135	– 14 035	Subtotal	25	24
Subtotal	27 655	27 920	Current liabilities	—	—
Current assets	—	—	Automatic carry-overs of appropriations	26 214	18 322
Suppliers and missions	174	200	Advances from clients	26 582	29 395
Other sundry accounts receivable	90	107	Amounts outstanding	37	51
Subtotal	264	307	Sundry accounts payable	229	757
Cash accounts	—	—	Provision for procedural expenditure	12 246	13 644
Bank accounts	156 637	134 239	Subtotal	65 308	62 169
Cash	1	1	Suspense accounts	—	—
Subtotal	156 638	134 240	Revenue to be reused	0	0
	—	—	Subtotal	0	0
Total	184 557	162 467	Total	184 557	162 467
NB: Totals may include differences due to rounding.

		ISSN 1725-2423
Official Journal of the European Union		C 269

English edition	Information and Notices	Volume 48 28 October 2005

Notice No	Contents	page
	I Information
	Commission
2005/C 269/1	European Agency for Safety and Health at Work — Publication of the final accounts for the financial year 2004	1

2005/C 269/2	European Aviation Safety Agency — Publication of the final accounts for the financial year 2004	5

2005/C 269/3	European Maritime Safety Agency — Publication of the final accounts for the financial year 2004	9

2005/C 269/4	European Environment Agency — Publication of the final accounts for the financial year 2004	13

2005/C 269/5	European Medicines Agency — Publication of the final accounts for the financial year 2004	17

2005/C 269/6	European Food Safety Authority — Publication of the final accounts for the financial year 2004	21

2005/C 269/7	Translation Centre for the bodies of the European Union — Publication of the final accounts for the financial year 2004	25

2005/C 269/8	European Centre for the Development of Vocational Training — Publication of the final accounts for the financial year 2004	29

2005/C 269/9	Eurojust — Publication of the final accounts for the financial year 2004	33

2005/C 269/0	European Training Foundation — Publication of the final accounts for the financial year 2004	36

2005/C 269/1	European Foundation for the Improvement of Living and Working Conditions — Publication of the final accounts for the financial year 2004	40

2005/C 269/2	European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for the financial year 2004	44

2005/C 269/3	European Monitoring Centre on Racism and Xenophobia — Publication of the final accounts for the financial year 2004	48

2005/C 269/4	Community Plant Variety Office — Publication of the final accounts for the financial year 2004	52

2005/C 269/5	Office for Harmonization in the Internal Market (Trade Marks and Designs) — Publication of the final accounts for the financial year 2004	56