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31.10.

2006 EN Official Journal of the European Union C 266/43

European Monitoring Centre for Drugs and Drug Addiction — Publication of the final accounts for
the financial year 2005

(2006/C 266/15)

The complete version of the final accounts may be found at the following address:
http://www.emcdda.europa.eu/index.cfm?fuseaction=public.Content&nNodeID=6465&sLanguageISO=EN

Source: Centre data — These tables summarise the data provided by the Centre in its annual accounts.
Table 1

C 266/44
Implementation of the budget for the financial year 2005

(1 000 euro)

Revenue Expenditure

Available appropriations
Appropriations carried over
Revenue entered Final budget appropriations for the financial year (appropriations for the financial year plus appropriations

EN
from the previous financial year
in the final budget Revenue Allocation of for the previous financial year)
Source of revenue
for the financial received expenditure
year carried carried
entered committed paid cancelled available paid cancelled available committed paid cancelled
over over

Community Title I
subsidies 12 000 12 000 Staff (NDA) 6 194 5 932 5 762 154 279 122 101 21 6 316 6 054 5 863 154 300

Title II
Administration
Own revenue 516 516 (NDA) 1 791 1 720 1 070 650 71 356 332 24 2 147 2 076 1 402 650 95

Official Journal of the European Union


Title III
Operating activities
(DA)

— CA 4 531 4 298 233 4 531 4 298 233

Other revenue 8 — PA 4 531 4 085 446 1 260 66 1 194 5 791 4 151 1 640

Allocated Allocated revenue


revenue (Phare) 300 190 (Phare) 300 49 16 284 300 49 16 284

Total CA 12 816 11 999 1 088 583 478 45 13 294 12 477 1 088 628

Total 12 816 12 714 Total PA 12 816 10 933 1 088 796 1 738 499 1 239 14 554 11 432 1 088 2 035

NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).


DA: differentiated appropriations (commitment appropriations and payment appropriations may differ).
CA: commitment appropriations in a system of differentiated appropriations.
PA: payment appropriations in a system of differentiated appropriations.

31.10.2006
31.10.2006 EN Official Journal of the European Union C 266/45

Table 2
Revenue and expenditure account for the financial year 2005 (1)

(1 000 euro)

2005

Operating revenue
Community subsidies 10 592
Other subsidies/revenue 312

Total (a) 10 904

Operating expenditure
Staff 5 843
Administration 2 269
Operating activities 4 181

Total (b) 12 293

Operating result (c = a - b) -1 389

Other income (d) 0


Other charges (e) 35

Economic result (f = c + d - e) -1 424

(1) Data for the financial year 2004 are not shown as they are not comparable with data for 2005 because of the change in the
accounting methods applied.

Table 3
Balance sheet at 31 December 2005 and 31 December 2004 (1)

(1 000 euro)

2005 2004

Assets
Fixed assets 2 989 3 058
Stocks
Receivables and long-term assets 224 619
Liquid assets 3 005 3 644

Total 6 218 7 321

Liabilities
Cumulative results of previous years 4 296 4 296
Result for the year -1 424 0
Long-term liabilities
Current liabilities 3 346 3 025

Total 6 218 7 321

(1) Data for the financial year 2004 have been restated to make them comparable with the 2005 data.