Management Board 16 June 2011 Budapest, Hungary

Transcription

1 mb item 8 doc 6 Accounts 2010 financial statement Management Board 16 June 2011 Budapest, Hungary Subject : Accounts 2010 financial statement Document number: mb item 8 doc 6 Submitted by : Resources and Support Directorate - Accounts Document for : X Information Discussion Possible adoption

2 mb item 8 doc 6 Accounts 2010 financial statement RESOURCES AND SUPPORT DIRECTORATE 2010 FINAL ANNUAL ACCOUNTS COVER NOTE The final annual accounts of EFSA for the year 2010, here attached, have been prepared by EFSA s Accounting Officer in accordance with the financial regulation of the European Commission and the accounting rules adopted by the Commission s Accounting Officer. The 2010 provisional accounts have been audited by the European Court of Auditors during the second week of March 2011 in order to obtain a reasonable assurance that EFSA s accounts are reliable and the underlying transactions are legal and regular. Informal indications from the European Court of Auditors after their audit mission give us an assurance that their preliminary observations shall not lead to any issue regarding the legality and regularity of the 2010 accounts. The European Court of Auditors is required to provide to all audited bodies by 15 th June their preliminary observations report which is expected to reach EFSA a few days before the Management Board meeting. As soon as the preliminary observations report is issued by the European Court of Auditors and received by EFSA, it will be forwarded and made available to the Management Board. On the basis of the article 83 of EFSA s financial regulation, the Management Board is asked to formulate opinion on 2010 EFSA final annual accounts in order to send them to the Commission s Accounting Officer, the European Court of Auditors, the European Parliament and the Council by 1 st July The European Court of Auditors will formally adopt a declaration of assurance report on EFSA 2010 annual accounts in September 2011.

3 Financial Statements Report on Implementation of the Budget 2010

4 Introduction SUMMARY Certification of the 2010 Annual Accounts 1. FINANCIAL STATEMENTS Balance sheet 1.2. Economic outturn account 1.3. Cash flow 1.4. Statement of changes in capital 2. ANNEX TO THE FINANCIAL STATEMENTS Notes to the balance sheet Non-current assets Current assets Retained earning Economic result of the year Current liabilities 2.2. Notes to the economic outturn accounts 2.3. Contingent liabilities and other significant disclosures 2.4. Related party disclosures 3. ACCOUNTING PRINCIPLES 4. REPORT ON IMPLEMENTATION OF THE BUDGET Budget execution 4.2. Budgetary outturn account Current year appropriations (2010-C1) Non automatic carry forward (2010-C2) Credits on earmarked revenue (2010-C4) Credits on earmarked revenue second year (2010-C5) Automatic carry forward (2010 C8) Non-differentiated appropriations Automatic carry forward (2010-C8) Differentiated appropriations 4.3 Reconciliation Budgetary / Economic Outturn 5. STAFF MOVEMENTS Financial Report 2010 page 2

5 Introduction Under the Framework Financial Regulation (FFR) applicable to the general budget of the European Communities, and the EFSA Financial Regulation (FR) the accounts consist of the general accounts and the budget accounts, both kept in euro (see Article 17 & 80 FR) but each following different principles. The general accounts are accrual accounts, which mean that the effects of transactions and other events are recognised when those transactions or events occur. They are based on the EC accounting rules and IPSAS (International Public Sector Accounting Standards). The budget accounts are modified cash accounts. As in any cash accounting system, payments made and revenue received are recorded. Modified cash accounts means that payment appropriations carried over are also recorded. They are used to produce the budgetary outturn account and reports on budget implementation. Under Article 60 of the Financial Regulation every item of expenditure must be: Committed: Budgetary commitment is the operation reserving the appropriation necessary to cover subsequent payments to honour a legal commitment (Article 61 FR); Validated: Validation of budget expenditure is the act whereby the authorising officer responsible verifies the existence of the creditor s entitlement, determines or verifies the reality and the amount of the claim and verifies the conditions in which payment is due (Article 64 FR); Authorised: Authorisation of expenditure is the act whereby the authorising officer responsible, having verified that the appropriations are available, issues a payment order instructing the accounting officer to pay an amount of expenditure which he/she has validated (Article 66 FR); and Paid: Payment is made on production of proof that the relevant action is in accordance with the provisions of the basic act or the contract (Article 67 FR). These provisions lead to discrepancies between the general accounts and the budget accounts. For example, investments are recognised as budget expenditure as soon as they are authorised whereas in the general accounts they are recognised as an expense spread over their lifetime. The 2010 financial statements respect the EC accounting rules as adopted by the Accountant of the European Commission (based on IPSAS), the EFSA internal rules and financial regulations. Financial Report 2010 page 3

6 Certification of the 2010 Annual Accounts The annual accounts of the European Food Safety Authority for the year 2010 have been prepared in accordance with the Financial Regulation applicable to the general budget of the European Union and the accounting rules adopted by the Commission's Accounting Officer, as are to be applied by all the institutions, agencies and joint undertakings. I acknowledge my responsibility for the preparation and presentation of the annual accounts of the European Food Safety Authority in accordance with art 61 of the Financial Regulation. I have obtained from the authorising officer, who certified its reliability, all the information necessary for the production of the accounts that show the European Food Safety Authority assets and liabilities and the budgetary implementation. I hereby certify that based on this information, and on such checks as I deemed necessary to sign off the accounts, I have a reasonable assurance that the accounts present a true and fair view of the financial position of the European Food Safety Authority in all material aspects. Date - 16 June 2011 Pedro Pinhal Accounting Officer Financial Report 2010 page 4

7 1 FINANCIAL STATEMENTS Financial Regulation - Art. 76(a) & 80

8 1.1. Balance sheet 31/12/2009 & 2010 A. NON-CURRENT ASSETS Intangible fixed assets ASSETS Notes LIABILITIES Notes A. CAPITAL Capital Computer software Reserves Tangible fixed assets Land and buildings Retained earning Budgetary outturn not reimbursed Plants and equipment Economic result of the year Computer hardware Total Furniture and vehicles Leasing and similar rights B. PROVISIONS Other tangible fixed assets Provisions for risks and liabilities Assets under construction Financial liabilities Depreciation Total Long-Term receivables C. CURRENT LIABILITIES Employee benefits B. CURRENT ASSETS Stock Short-term receivables Pre-Financing Third parties Sundry receivables (Employee benefits) Current receivables Deferred expenses Consolidated EC Entities accrued income Consolidated EC Entities Cash and equivalents Bank Total Sundry payables Social security and taxes Accounts payables Current payables Other Consolidated EC Pre Financing Consolidated EC Entities Accrued expenses and deferred income Cash Imprest account Total Total TOTAL ASSETS TOTAL LIABILITIES Financial Report 2010 page 6

9 1.2. Economic Outturn account Notes Operating revenues from third parties from consolidated EC entities Other operating revenues from third parties from consolidated EC entities TOTAL OPERATING REVENUES Administrative expenses Staff expenses Infrastructure expenses Pensions expenses Other expenses Depreciation and write offs Administrative expenses with consolidated EC entities Operating expenses Operating expenses Other operating expenses Operating expenses with consolidated EC entities TOTAL OPERATING EXPENSES SURPLUS / (DEFICIT) FROM OPERATING ACTIVITIES Financial operations revenues from third parties from consolidated EC entities Financial operations expenses from third parties from consolidated EC entities SURPLUS / (DEFICIT) FROM NON OPERATING ACTIVITIES SURPLUS / (DEFICIT) FROM ORDINARY ACTIVITIES Extraordinary gains Extraordinary losses SURPLUS / (DEFICIT) FROM EXTRAORDINARY ITEMS ECONOMIC RESULT OF THE YEAR Financial Report 2010 page 7

10 Investing and financing activities Ordinary activities, loans and borrowings related to operating activities 1.3. Cash flow Cash Flows from ordinary activities Surplus/(deficit) from ordinary activities Adjustments Amortization (intangible fixed assets) Depreciation (tangible fixed assets) Increase / (decrease) in Provisions for risks and liabilities Increase / (decrease) in Employee benefits Increase / (decrease) in Value reduction for doubtful receivables (Increase) / decrease in Stocks (Increase) / decrease in Long term Pre-financing (Increase) / decrease in Short term Pre-financing (Increase) / decrease in Long term Receivables (Increase) / decrease in Short term Receivables (Increase) / decrease in Receivables from consolidated EC entities Increase / (decrease) in Long term liabilities Increase / (decrease) in Accounts payables Increase / (decrease) in Other liabilities Increase / (decrease) in Liabilities related to consol. EC entities (Gains) / losses on sale of Property, plant and equipment Extraordinary items Net Cash Flow from ordinary activities Cash Flows from loans and borrowings Net cash flow from loans and borrowings Cash Flows from investing activities Purchase of tangible and intangible fixed assets Proceeds from tangible and intangible fixed assets (Increase) / decrease in financial assets (Increase) / decrease in investments (Increase) / decrease in cash investments Net cash flow from investing activities Cash Flows from financing activities Net Cash Flow from financing activities Net increase / decrease in cash and cash equivalents Cash and cash equivalents at the beginning of period Cash and cash equivalents at the end of period Financial Report 2010 page 8

11 1.4. Statement of changes in capital Capital Fair value reserve Reserves Others reserves Accumulated Surplus / Deficit from previous years Economic result of the year Capital (total) Balance as of 31 December Changes in accounting policies Fundamental errors Other revaluations Reclassifications Allocation of the previous economic result Economic result of the year Balance as of 31 December Financial Report 2010 page 9

12 2 ANNEX TO FINANCIAL STATEMENTS

13 2.1. Notes to the balance sheet Non-current assets Fixed assets form part of the EFSA and European Communities long-term assets and are shown in the financial statements under two headings. Generally speaking, tangible fixed assets denote the following categories of assets: - Land and buildings; - Plant, machinery and tools; - Computer equipment; - Furniture and vehicles; - Other movable property; - Leases; and - Tangible fixed assets under construction. By definition, fixed assets consist of physical property belonging to EFSA that is intended for continuing use in its activities. They are not used up immediately and must therefore be expected have a lifetime of more than one financial year. The fixed assets were valued at their acquisition price minus depreciations calculated using the monthly straight-line method. The fixed assets with an acquisition price value under 420 euros have not been recognized. The tangible fixed assets under constructions include the amounts regarding legal and consulting costs for EFSA Final Seat Building. Intangible fixed assets are computer software. In 2010, the agency has registered as expenses euro in the research phase for the project MOS (Meeting Organisation System), which is foreseen to be deployed in Fixed assets type, depreciation rates Computer software 4 years Computer hardware Telecommunications and audiovisual equipment Specific electric equipment Office furniture Health, safety equipment Security equipment Other fixtures and fittings 4 years 4 years 4 years 10 years 8 years 4 years 2 6 years Financial Report 2010 page 11

14 Intangible fixed assets Intangible fixed assets Computer software Others Intangible fixed assets under construction TOTAL Gross carrying amounts 1 Jan Additions Disposals 0.00 Other changes 0.00 Gross carrying amounts 31 Dec Accumulated depreciation and impairment 1 Jan Depreciation Write-back of depreciations 0.00 Disposals 0.00 Impairment 0.00 Write-back of impairment 0.00 Other changes 0.00 Accumulated depreciation and impairment 31 Dec Net carrying amounts 31 Dec Financial Report 2010 page 12

15 Tangible fixed assets Tangible fixed assets Land and Plant and Furniture Computer Other fixtures Other Assets under Buildings equipment and vehicles hardware and fittings tangible fixed construction and assets advances Totals Gross carrying amounts 1 Jan Additions Disposals Other changes Gross carrying amounts 31 Dec Accumulated depreciations and impairments 1 Jan Depreciation Write-back of depreciations Disposals Impairment Write-back of impairment Other changes Accumulated depreciation and impairment 31 Dec Net carrying amounts 31 Dec Financial Report 2010 page 13

16 Current assets Stocks: none Short-term Pre-financing Pre-financing is the equivalent of cash advances paid in the context of purchases of goods or services by EFSA and it may be split into a number of payments over a period defined in the particular pre-financing agreement. These payments are made before the goods are delivered or the services are performed. Pre-financing Ec entity (ownership of the EC entity) < 1 year Centralized direct management Centralized indirect management Decentralized management Shared management Others Value 31 December 2010 Value 31 December 2009 Pre-financing Third Party (ownership of the Recipient) < 1 year Centralized direct management Value 31 December 2010 Value 31 December 2009 Decentralized management Shared management Joint management Others Total Financial Report 2010 page 14

17 Receivables Receivables from : Total Balance as of 31 December 2010 Balance as of 31 December 2009 Amounts written down Net value Total Amounts written off Net value EC Consolidated EC entities Consol. EC accrued income Third States Staff Other Public Bodies Private Companies Private Persons Total Staff (balance sheet: sundry receivable): The open balance of euro, corresponds mainly to euro that will be recovered from staff (decrease in the Italian weighting coefficient on salaries for the period between June and December 2010) and the remaining amount of euro regards salary advances plus on hold. Private companies (balance sheet: current receivable & prepaid expenses): An advance payment of euro has been done to the company Authority STU spa that is foreseen to deliver in 2011 the EFSA Final Seat. As deferred charges, the amount of euro corresponds mainly to the maintenance of hardware and software not related to 2010, which will be delivered in the next financial years. Financial Report 2010 page 15

18 Cash and equivalents The balances of EFSA on 31 December 2010 and 2009 were as follows: Description 31 December December 2009 A. Current accounts B. Imprest accounts C. Cash in hand D. Transfer (Cash in transit) E. Short-term deposits Total Retained earning : Detailed overview can be found under the table 1.4 Statement of changes in capital Economic result of the year : Detailed overview can be found under the table 1.2 Economic outturn account and respective notes. Financial Report 2010 page 16

19 Current liabilities Payables to: Balance as of 31 December 2010 Total Balance as of 31 December 2009 Total EC Non consolidated EC entities Member States Third States Staff Other Public Bodies Private Companies Private Persons Total EC (balance sheet: consolidated EC entities & consolidated EC Pre Financing): The open balance of euro consists of: euro that corresponds to the cancellation of the pre-financing received from the European Commission (Budgetary Outturn Account), the bank interest yielded on 2010 of euro and euro due to other European Institutions. In 2011, the amount regarding the cancellation of the pre-financing received and the respectively bank interests yielded on 2010 will be reimbursed to the European Commission. The remaining amount of euro corresponds to the net amount between the costs incurred and the pre-financing received from DG ELARG regarding the contract 2009/ for Preparatory measures for the participation of the candidate countries and the potential candidate countries in EFSA. This contract was initially foreseen to be concluded by the end of 2010 but it has been extended for more 6 months, till 30 June Financial Report 2010 page 17

20 Staff (balance sheet: sundry payables & social security and taxes): The open balance of euro consists of two parts: euro which is a payable against staff from the normal course of activities and euro which corresponds to social security. Private companies (balance sheet: current payables & accrued expenses): The total amount of euro consists of: euro which regards invoices received from suppliers and unpaid at year end, euro from accrued expenses, which are an estimation of the costs incurred for services/goods delivered in 2010 year but not paid and euro which is a provision for the cost of annual leaves incurred but not taken during the year by staff. Financial Report 2010 page 18

21 2.2. Notes to the economic outturn account Operating_revenues They correspond mainly to the accrued subsidy received from the European Commission DG SANCO. There is also an amount of euro received from DG ELARG, to finance the programme under the contract 2009/ for Preparatory measures for the participation of the candidate countries and the potential candidate countries in EFSA Administrative expenses The expenses with consolidated EC entities, euro, are described below: European Environment Agency (EEA) euro Translation Center in Luxembourg (CDT) euro DG HR euro DG EPSO euro DG OIB euro DG OP euro DG PMO euro DG BUDG euro Operating expenses The operating expenses with consolidated EC entities, euro, are described below: Translation Centre in Luxembourg (CDT) euro DG OP euro DG JRC euro Financial operations revenues Exchange rate differences : euro Financial operations expenses Bank charges : Late interest payments: Exchange rate differences : euro euro euro None Extraordinary gains/losses Financial Report 2010 page 19

22 2.3. Contingent liabilities and other significant disclosures Rental guarantee: there is no bank guarantee in Parma. Contingent liabilities: - Operating leases: euro EFSA is foreseen to move to the Final Seat (Building) in Others: RAL (legal commitments not yet delivered): euro Financial Lease (Purchase Agreement): An agreement has been signed by EFSA and the company Authority STU Spa which foresees the delivery of the building EFSA Seat in Accordingly with the agreement, the purchase price of the building is euro. An advance payment of euro has been done in 2010 which will be deducted from the purchase price of EFSA building (Final Seat). 3 legal cases are pending, no provision has been registered. No other material event or information has been communicated to the Accountant in order to reflect them in these financial statements. 2.4 Related party disclosures The highest staff grade of the Authority in 2010 was AD 15: - Executive Director Authorising Officer Financial Report 2010 page 20

23 3 LEGAL FRAMEWORK

24 4. The financial statements 2010 of the Authority are in uro, in conformity with: «EFSA base regulation» (CE N 178/2002 amended by 1642/2002), «Financial Regulation» (adopted by the Management Board on 28 January 2009), «Financial Implementing Rules» (adopted by the Management Board on 28 January 2009), «EC Accounting rules (based on IPSAS)» (adopted by the European Commission accountant on 28 December 2004 and amended on 18 December 2008). Accounting principles Unit of account (Financial Regulation art. 17 and 80): The budget shall be drawn up and implemented in euro and the accounts shall be presented in euro. Going concern basis (Financial Regulation - art. 78; Financial Implementing Rules - art. 84; IPSAS 1): The Authority shall be deemed to be established for an indefinite duration. Prudence (Financial Regulation - art. 78; Financial Implementing Rules - art. 85; IPSAS 1; EC Accounting Rule n 2 Financial Statements): Assets and income shall not be overstated and liabilities and charges shall not be understated. Does not allow the creation of hidden reserves or undue provisions. Consistent accounting methods (Financial Regulation - art. 78; Financial Implementing Rules - art. 86; IPSAS 1; EC Accounting Rule n 2 Financial Statements): This principle means that the structure of the components of the financial statements and the accounting methods and valuation rules may not be changed without reason from one year to the next. Comparability of information (Financial Regulation - art. 78; Financial Implementing Rules - art. 87; IPSAS 1; EC Accounting Rule n 2 Financial Statements): For each item the financial statements shall also show the amount of the corresponding item the previous year. Where the presentation or the classification of one of the components of the financial statements is changed, the corresponding amounts for the previous year is made comparable and reclassified. Financial Report 2010 page 22

25 Materiality (Financial Regulation - art. 78; Financial Implementing Rules - art. 88; IPSAS 1; EC Accounting Rule n 2 Financial Statements): All operations which are of significance for the information sought shall be taken into account in the financial statements. Materiality shall be assessed in particularly by reference to the nature of the transaction or the amount. Transactions may be aggregated when are identical in nature, even if the amounts are large, the amounts are negligible or the aggregation makes for clarity in the financial statements. No netting (Financial Regulation - art. 78, Financial Implementing Rules - art. 89, IPSAS 1): Receivables and debts may not be offset against each other, nor may charges and income, save where charges and income derive from the same transaction, from similar transactions or from hedging operations and provided that they are not individually material. Reality over appearance (Financial Regulation - art. 78; Financial Implementing Rules - art. 90; IPSAS 1; EC Accounting Rule n 2 Financial Statements): The principle of reality over appearance means that accounting events recorded in the financial statements shall be presented by reference to their economic nature. Accrual-based accounting (Financial Regulation - art. 78, Financial Implementing Rules - art. 65, IPSAS 1): Transactions and events shall be entered in the accounts when they occur and not when amounts are actually paid or recovered. They shall be booked to the financial years to which they relate. Valuation of assets and liabilities (Financial Regulation - art. 79; Financial Implementing Rules - art. 91; IPSAS 1 and 17; EC Accounting Rule n 6 and 7 Financial Statements): Assets and liabilities shall be valued at purchase price or production cost. However, the value of non-financial fixed assets and formation expenses shall be written down for depreciation. In addition a write-down may be applied where the value of an asset decreases and an increase in the value of a liability may be covered by a provision. Financial Report 2010 page 23

26 4 REPORT ON IMPLEMENTATION OF THE BUDGET Financial Regulation - Art. 76(a) & 81

27 Budget execution (1000 euro) REVENUE EXPENDITURE FINAL BUDGET APPROPRIATIONS FOR THE FINANCIAL YEAR 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 entered committed paid carried over cancelled Community subsidies Third countries Other subsidies 0 0 Own revenue - CDT Titre I - Staff (NDA) Titre II Administration (NDA) Titre III Operating expenditure (NDA) Titre III Operating expenditure (DA) Other revenue CA PA Assigned revenue DG ELARG p.m 495 Assigned revenue DG ELARG Miscellaneous revenue 0 55 TOTAL TOTAL CA TOTAL PA NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations). DA: differentiated appropriations (commitment appropriations may differ in amount from payment appropriations). CA: commitment appropriations in the context of differentiated appropriations. PA: payment appropriations in the context of differentiated appropriations. The other revenue registered for the amount of ,22 euro, regards the ,00 euro from a reimbursement made by CDT (Translation Center in Luxembourg) to EFSA and another amount of 1.654,22 euro recover from suppliers. Both amounts have been collected and totally reused by EFSA in the course of the year The amount of miscellaneous revenue of ,60 euro collected in 2010 are not reused by EFSA and are totally returned to the Commission. Totals might differ due to roundings. Financial Report 2010 page 25

28 4.2. Budgetary outturn account Revenue Commission subsidy DG Sanco Commission subsidy DG Elarg Assigned revenue CDT Assigned revenue C Miscellaneous revenue Total revenue (a) Expenditure Personnel expenses - Budget title I Payments Automatic carryovers Administrative expenses - Budget Title II Payments Automatic carryovers Operational expenses - Budget Title III (including DG ELARG) Payments Automatic carryovers Total expenditure (b) Outturn for the financial year (a-b) Cancellation of unused carryovers Adjustment for carry-over from previous years Exchange differences for the year Balance carried over from year N Reimbursement to the EC Balance of the outturn account for the financial year Interest yielded on the EC subvention funds and reimbursed to the E.C Interest yielded on the EC subvention funds and to be reimbursed to the E.C Financial Report 2010 page 26

29 4.2.1 Current year appropriations (2010-C1) Executed Payment To be carried Forward - CA To be carried Forward - PA Budget Line Appropriation Commitment (initial) Transfers Commitments Credits SAB Commitment Appropriation Payment (initial) Transfers Payments Credits SAB Payment Commitment Appropriation (final) (1) Executed Commitment (2) Payment Appropriation (final) (3) On current year commitment (NDC + DC) (4a) On previous years commitment (DC) (4b) TOTAL (4t) (4)/(3) (2)-(4a) 1100 Basic salary , ,66 0, , ,66 0, , , , ,34 0, ,34 0,00 0, Family allowance , ,21 0, , ,21 0, , , , ,21 0, ,21 0,00 0, Transfer and expatriation allowance , ,92 0, , ,92 0, , , , ,08 0, ,08 0,00 0, Secretarial allowance , ,39 0, , ,39 0, , , , ,61 0, ,61 0,00 0, Stagiaires , ,11 0, , ,11 0, , , , ,89 0, ,89 900,00 900, Contract staff , ,41 0, , ,41 0, , , , ,59 0, ,59 0,00 0, Insurance against sickness , ,32 0, , ,32 0, , , , ,68 0, ,68 0,00 0, Insurance against accidents and occupational disease Unemployment insurance for tempory staff , ,34 0, , ,34 0, , , , ,66 0, ,66 0,00 0, , ,70 0, , ,70 0, , , , ,30 0, ,30 0,00 0, Birth and death allowance 4.000,00-33,80 0, ,00-33,80 0, , , , ,20 0, ,20 0,00 0, Annual leave traveling expenses , ,65 0, , ,65 0, , , , ,35 0,00 ` 0,00 0, Call on duties , ,22 0, , ,22 0, , , , ,78 0, ,78 0,00 0, Translation centre Luxembourg (administrative matters) Payment for administrative assistance from the Community institutions , ,15 0, , ,15 0, , , , ,10 0, , , , , ,00 0, , ,00 0, , , , ,10 0, , , , Interim services , ,35 0, , ,35 0, , , , ,83 0, , , , Consultancy , ,00 0, , ,00 0, , , , ,00 0, , , , Other services , ,09 0, , ,09 0, , , , ,09 0, , , , Miscellaneous expenditure on recruitment Travel expenses (including for members of the family) Installation, resettlement and transfer allowances , ,80 0, , ,80 0, , , , ,04 0, , , , ,00-729,11 0, ,00-729,11 0, , , , ,89 0, ,89 0,00 0, , ,61 0, , ,61 0, , , , ,39 0, ,39 0,00 0, Removal expenses , ,59 0, , ,59 0, , , , ,56 0, , , , Temporary daily subsistence allowance , ,32 0, , ,32 0, , , , ,68 0, ,68 0,00 0,00 Financial Report 2010 page 27

30 1190 WEIGHTINGS , ,28 0, , ,28 0, , , , ,72 0, ,72 0,00 0,00 Chapter , ,73 0, , ,73 0, , , , ,09 0, , , , Mission and travel expenses , ,00 0, , ,00 0, , , , ,62 0, , , , Shuttles for missions and duty , ,00 0, , ,00 0, , , , ,04 0, , , ,96 Chapter , ,00 0, , ,00 0, , , , ,66 0, , , , Restaurants, meals and canteens , ,50 0, , ,50 0, , , , ,50 0, , , , Medical service , ,80 0, , ,80 0, , , , ,97 0, , , , Further training, language courses and retraining for staff , ,41 0, , ,41 0, , , , ,20 0, , , ,21 Chapter , ,11 0, , ,11 0, , , , ,67 0, , , , Visiting experts, National Experts on Detachement , ,39 0, , ,39 0, , , , ,24 0, , , ,15 Chapter , ,39 0, , ,39 0, , , , ,24 0, , , , Special assistance grants 5.000, ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, Social contacts between staff , ,50 0, , ,50 0, , , , ,10 0, , , , Other interventions , ,00 0, , ,00 0, , , , ,90 0, , , , Early childhood centres and other creches Complementary aid for the handicapped , ,00 0, , ,00 0, , , , ,66 0, , , , , ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 Chapter , ,50 0, , ,50 0, , , , ,66 0, , , , Reception and entertainment expenses , ,09 0, , ,09 0, , , , ,11 0, , , ,80 Chapter , ,09 0, , ,09 0, , , , ,11 0, , , ,80 Title , ,82 0, , ,82 0, , , , ,43 0, , , ,75 Financial Report 2010 page 28

31 Executed Payment To be carried Forward - CA To be carried Forward - PA Budget Line Appropriation Commitment (initial) Transfers Commitments Credits SAB Commitment Appropriation Payment (initial) Transfers Payments Credits SAB Payment Commitment Appropriation (final) (1) Executed Commitment (2) Payment Appropriation (final) (3) On current year commitment (NDC + DC) (4a) On previous years commitment (DC) (4b) TOTAL (4t) (4)/(3) (2)-(4a) 2000 Rent , ,00 0, , ,00 0, , , , ,89 0, , , , Insurance , ,00 0, , ,00 0, , , , ,00 0, ,00 0,00 0, Water, gaz, electricity and heating , ,00 0, , ,00 0, , , , ,12 0, , , , Maintenance , ,00 0, , ,00 0, , , , ,62 0, , , , Cleaning , ,00 0, , ,00 0, , , , ,49 0, , , , Refurbishment of premises/ Fitting out , ,00 0, , ,00 0, , , , ,82 0, , , , Security and surveillance of buidings , ,00 0, , ,00 0, , , , ,55 0, , , , preliminary to construction, acquisition or rental of immovable property , , , , , , , , , ,50 0, , , , Other expenditure on buildings , ,00 0, , ,00 0, , , , ,93 0, , , ,06 Chapter , , , , , , , , , ,92 0, , , , Purchase/ Maintenance of equipment , ,16 0, , ,16 0, , , , ,50 0, , , , Purchase / maintenance of software , ,00 0, , ,00 0, , , , ,06 0, , , , Software development , ,60 0, , ,60 0, , , , ,60 0, , , , User Support , ,00 0, , ,00 0, , , , ,50 0, , , ,50 Chapter , ,76 0, , ,76 0, , , , ,66 0, , , , Technical equipment and instalations Hire or leasing of technical equipement and instalations Maintenance and repair of technical equipement and installations , ,00 0, , ,00 0, , , , ,18 0, , , , , ,00 0, , ,00 0, , , , ,00 0, , , , , ,00 0, , ,00 0, , , , ,00 0, , , , Purchase of furniture , ,00 0, , ,00 0, , , , ,75 0, ,75 0,00 0, Hire or leasing of vehicles , ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, Library stocks, purchase and preservation of books , ,60 0, , ,60 0, , , , ,40 0, ,40 0,00 0,00 Financial Report 2010 page 29

32 Special library, documentation and reproduction equipment Subscriptions and purchase of information media , ,00 0, , ,00 0, , , , ,00 0, ,00 0,00 0, ,00-14,61 0, ,00-14,61 0, , , , ,85 0, , , ,54 Chapter , ,79 0, , ,79 0, , , , ,18 0, , , , Stationery and office supplies , ,00 0, , ,00 0, , , , ,65 0, , , , Bank charges 2.000, ,00 0, , ,00 0, , , ,00 329,48 0,00 329,48 670,52 670, Legal expenses , ,60 0, , ,60 0, , , , ,02 0, , , , Damages , ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, Miscellaneous insurance , ,00 0, , ,00 0, , , , ,40 0, , , , Removals and associated handling , ,00 0, , ,00 0, , , , ,64 0, , , , Publications , ,27 0, , ,27 0, , , , ,73 0, ,73 900,00 900,00 Chapter , ,67 0, , ,67 0, , , , ,92 0, , , , Postal charges , ,00 0, , ,00 0, , , , ,11 0, , , , Telecommunications subscriptions and charges Purchase and installation of equipment , ,71 0, , ,71 0, , , , ,13 0, , , , , ,00 0, , ,00 0, , , , ,16 0, , , ,46 Chapter , ,71 0, , ,71 0, , , , ,40 0, , , , Management Board meetings , ,70 0, , ,70 0, , , , ,55 0, , , ,75 Chapter , ,70 0, , ,70 0, , , , ,55 0, , , ,75 Title , , , , , , , , , ,63 0, , , ,34 Financial Report 2010 page 30

33 Executed Payment To be carried Forward - CA To be carried Forward - PA Budget Line Appropriation Commitment (initial) Transfers Commitments Credits SAB Commitment Appropriation Payment (initial) Transfers Payments Credits SAB Payment Commitment Appropriation (final) (1) Executed Commitment (2) Payment Appropriation (final) (3) On current year commitment (NDC + DC) (4a) On previous years commitment (DC) (4b) TOTAL (4t) (4)/(3) (2)-(4a) 3000* * * 3021* * 3031* * 3041* * 3051* * ANS: Scientific co-operation with external experts ANS: Travel/subsistence and indemnities expenses for members of the Panel and its Working Groups CEF: Scientific co-operation with external experts CEF:Travel / subsistence and indemnities expenses for members of the Panel and its Working Groups FEEDAP: Scientific co-operation with external experts FEEDAP: Subventions for studies and evaluations FEEDAP: travel / subsistence and indemnities expenses for members of the Panel and its working Groups PLH: Scientific co-operation with external experts PLH: Subventions for studies and evaluations PLH: Travel / subsistence and indemnities expenses for members of the Panel and its Working Groups PPR: Scientific co-operation with external experts PPR: Subventions for studies and evaluations PPR: Travel / subsistence and indemnities expenses for members of the Panel and its Working Group GMO: Scientific co-operation with external experts GMO: Subventions for studies and evaluations GMO: Travel / subsistence and indemnities expenses for members of the Panel and its working Groups NDA: Scientific co-operation with external experts , ,00 0, , , , , , , , , , ,25 0, , ,00 0, , ,00 0, , , , ,59 0, , , , , ,00 0, , ,00 0, , , , , , , ,00 0, , ,00 0, , ,00 0, , , , ,10 0, , , , , ,00 0, , , , ,00 0, ,00 0, , ,60 0,00 0,00 0,00 0,00 0, , ,00 0,00 0,00 0, ,00 0, , ,94 0,00 0, , ,00 0, , ,00 0, , , , ,03 0, , , , , ,00 0, , ,00 0, , , , , , , ,00 0, , ,00 0, , , , , , , ,62 0, , ,43 0, , ,00 0, , ,00 0, , , , ,35 0, , , , , , , , , , , , , , , , ,32 0, , ,00 0, , ,00 0,00 0,00 0, ,00 0, , ,76 0,00 0, , ,00 0, , ,00 0, , , , ,04 0, , , , , ,00 0, , , , , , ,00 0, , , ,00 0, , ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, , ,00 0, , ,00 0, , , , ,53 0, , , , , ,00 0, , , , , , , ,00 0, , ,00 0,00 Financial Report 2010 page 31

34 * 3071* * 3081* * NDA: Travel / subsistence and indemnitites expenses for members of the Panel and its Working Groups BIOHAZ: Scientific co-operation with external experts BIOHAZ: Subventions for studies and evaluations BIOHAZ: Travel / subsistence and indemnities expenses for the members of the Panel and its Working Groups CONTAM: Scientific co-operation with external experts CONTAM: Subventions for studies and evaluations CONTAM: Travel / subsistence and indemnities expenses for members of the Panel and its Working Groups AHAW: Scientific co-operation with external experts , ,00 0, , ,00 0, , , , ,44 0, , , , , ,00 0, , , , , , , , , , ,00 0, , ,00 0, , , ,00 0,00 0,00 200,00 0,00 0,00 0,00 0,00 0, , ,00 0, , ,00 0, , , , ,43 0, , , , , ,00 0, ,00 0,00 0, , , , , , , ,00 0, , ,00 0, , ,00 0, , , , , , , ,69 0, , ,00 0, , ,00 0, , , , ,55 0, , , , , ,00 0, , ,00 0, , , , , , , ,15 0, * AHAW: Subventions for studies ,00 0,00 0, , ,00 0, , , , , , , ,00 0, AHAW: Travel / subsistence and indemnities expenses for members of the Panel and its Working Groups , ,00 0, , ,00 0, , , , ,44 0, , , ,00 Chapter , , , , , , , , , , , , , , * * 3111* * 3121* * 3131* * * * 3151* SCO: Scientific co-operation with external experts SCO: Travel / subsistence and indemnities expenses DATEX: Scientific cooperation with external experts DATEX: Subventions for studies and evaluations DATEX: Travel/subsistence and indemnities expenses Emerging risks: Scientific cooperation with external experts Emerging Risks: Subventions for studies and evaluations Emerging risks: Travel/subsistence and indemnities expenses AMU: Scientific co-operation with external experts AMU: Subventions for studies and evaluations AMU: Travel / Subsistence and indemnities expenses PRAPeR: Scientific cooperation with external experts PRAPeR: travel/subsistence and indemnities expenses for the members of the Expert Groupand its Working groups MRL: Scientific Cooperation with external experts MRL: travel/subsistence and indemnities expenses for members of the Expert Group and its Working Groups Zoonoses: Scientific cooperation with external experts Zoonoses: subventions for studies and evaluations , ,00 0, , , , , , , ,83 0, , ,00 0, , ,00 0, , ,00 0, , , , ,48 0, ,48 481,56 481, , , , , , , , , , , , , ,00 0, , ,00 0, , , , , , , , , , ,02 0, , ,00 0, , ,00 0, , , , ,71 0, , , , , ,00 0, , , , , , , , , , ,00 0, , ,00 0, , ,00 0,00 0, ,00 0, , ,00 0,00 0, , ,00 0, , ,00 0, , , , ,21 0, , , , , ,00 0, , , , , , , , , , ,73 0, ,00 0,00 0, ,00 0,00 0, , , , , , , ,00 0, , ,00 0, , ,00 0, , , , ,60 0, ,60 0,00 0, , ,00 0, , ,00 0, , , ,00 0,00 0,00 0, ,00 0, , ,00 0, , ,00 0, , , , ,93 0, ,93 0,00 0, , ,00 0, , , , , , , , , , ,00 0, , ,00 0, , ,00 0, , , , ,57 0, ,57 685,72 685, , ,00 0, , , , , , , , , , ,32 0,00 0,00 0,00 0, ,00-2, ,00 0,00 0, ,00 0, , ,33 0,00 0,00 Financial Report 2010 page 32

35 3152 Zoonoses: travel/subsistence and indemnities expenses for members of the Task Force and its Working Groups , ,00 0, , ,00 0, , , , ,93 0, , , ,19 Chapter , , , , , , , , , , , , , , Advisory Forum Plenary , ,00 0, , ,00 0, , , , ,80 0, , , , Advisory Forum WG COM , ,00 0, , ,00 0, , , , ,62 0, , , , Advisory Forum WG IT 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, Advisory Forum horizontal WG , ,00 0, , ,00 0, , , , ,39 0, ,39 0,00 0, * 3211* 3212 Advisory Group on Risk Communication (AGRC) SC: cooperation with external experts SC: subventions for studies and evaluations SC: travel/subsistence and indemnities expenses for members of the Scientific Committee and its Working Groups , ,00 0, , ,00 0, , , , ,27 0, ,27 0,00 0,00 0,00 0,00 0, , ,00 0,00 0,00 0, ,00 0, , ,37 0,00 0, , ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, , ,00 0, , ,00 0, , , , ,10 0, , , ,37 Chapter , ,00 0, , ,00 0, , , , , , , , , Stakeholder relations , ,00 0, , ,00 0, , , , ,80 0, , , , Crisis support , ,00 0, , ,00 0, , , , ,80 0, ,80 0,00 0, International & Institutional Liaison , ,00 0, , ,00 0, , , , ,00 0, , , , Pre-Accession 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0, Strategy & Prospective , ,00 0, , ,00 0, , , , ,00 0, , , ,00 Chapter , ,00 0, , ,00 0, , , , ,60 0, , , , Communication Activities , ,00 0, , ,00 0, , , , ,66 0, , , , Web Development ,00 0,00 0, ,00 0,00 0, , , ,00 0,00 0,00 0, , , Webstreamings (all) , ,00 0, , ,00 0, , , , ,56 0, , , , Corporate, Public & Scientific Conferences & Events , ,00 0, , ,00 0, , , , ,74 0, , , , Press/Media Conferences & Events , ,00 0, , ,00 0, , , , ,10 0, ,10 254,10 254, Publications , ,00 0, , ,00 0, , , , ,75 0, , , , Publicity/Marketing Material ,00 0,00 0, ,00 0,00 0, , , , ,00 0, ,00 750,00 750, Evaluation , ,00 0, , ,00 0, , , , ,50 0, , , , Media Monitoring , ,00 0, , ,00 0, , , , ,00 0, , , , Communication Support Activities 3.000,00 0,00 0, ,00 0,00 0, ,00 0, ,00 0,00 0,00 0,00 0,00 0,00 Chapter , ,00 0, , ,00 0, , , , ,31 0, , , , IT Data Collection , ,00 0, , ,00 0, , , , ,44 0, , , , Networking of organization , ,00 0, , ,00 0, , , , ,00 0, , , ,00 Financial Report 2010 page 33

36 Dedicated IT systems to support the operations Library: access to databases / documents Mission of staff related to operational duties , , , , , , , , , ,00 0, , , , , ,00 0, , ,00 0, , , , ,29 0, , , , , ,00 0, , ,00 0, , , , ,21 0, , , , Shuttles , ,00 0, , ,00 0, , , , ,13 0, , , , Archives and scanning , ,00 0, , ,00 0, , , , ,08 0, , , , Translation , ,00 0, , ,00 0, , , , ,20 0, , , , Interpretation 5.000, ,00 0, , ,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 Chapter , , , , , , , , , ,35 0, , , ,11 Title ,00 0, , ,00 0, , , , , , , , , ,54 GRAND TOTAL ,00 0, , ,00 0, , , , , , , , , ,63 * - The appropriations on these budget lines are of the type differentiated approprations. The commitment appropriations extends over more than one financial year. Financial Report 2010 page 34

37 4.2.2 Non automatic carry forward (2010-C2) None Credits on earmarked revenue (2010-C4) Budget Line Commitment Appropriation Transaction Amount (1) Executed Commitment Amount (2) Payment Appropriation Transaction Amount (3) Executed Payment Amount (4) RAL (2)-(4) 1171 Translation centre Luxembourg (administrative matters) , , , ,00 0,00 Chapter , , , ,00 0,00 Title , , , ,00 0, Pre-Accession , , , , ,00 Chapter , , , , , IT Data Collection 1.654, , , ,22 0, Translation , , , ,00 0,00 Chapter , , , ,22 0,00 Title , , , , ,00 GRAND TOTAL , , , , , Credits on earmarked revenue second year (2010-C5) Budget Line Commitment Appropriation Transaction Amount (1) Executed Commitment Amount (2) Payment Appropriation Transaction Amount (3) Executed Payment Amount (4) RAL (2)-(4) 2103 Software development , , , ,00 0,00 Chapter , , , ,00 0,00 Title , , , ,00 0, Pre-Accession , , , , ,00 Chapter , , , , ,00 Title , , , , ,00 GRAND TOTAL , , , , ,00 Financial Report 2010 page 35

38 4.2.5 Automatic carry forward (2010-C8) Non-differentiated credits Budget Line Commit. Approp. (1) Executed Commit. (2) Payment Approp. (3) Executed Payment (4) To be cancelled (2)-(4) 1172 Payment adminstrative assistance from the Community institutions 2.582, , , ,06 0, Interim services , , , ,27 778, Consultancy , , , ,00 0, Other services , , , ,50 0, Miscellaneous expenditure on recruitment , , , , , Removal expenses , , , , ,25 Chapter , , , , , Mission and travel expenses , , , ,78 37, Shuttles for missions and duty 3.623, , , ,59 0,00 Chapter , , , ,37 37, Restaurants, meals and canteens 2.115, , , ,80 0, Medical service , , , , , Further training, language courses and retraining for staff , , , , ,47 Chapter , , , , , Visiting experts, National Experts Detachement , , , , ,51 Chapter , , , , , Social contacts between staff , , , ,93 148, Other interventions , , , , , Early childhood centres and other creches 3.929, , , ,30 159,24 Chapter , , , , , Reception and entertainment expenses 4.108, , , ,00 0,00 Chapter , , , ,00 0,00 Title , , , , ,35 Financial Report 2010 page 36

39 Budget Line Commit. Approp. (1) Executed Commit. (2) Payment Approp. (3) Executed Payment (4) To be cancelled (2)-(4) 2000 Rent 9.078, , , ,11 0, Water, gaz, electricity and heating , , , ,44 0, Maintenance , , , ,33 0, Cleaning , , , ,73 0, Refurbishment of premises Fitting out Security and surveillance of buidings preliminary to construction, acquisition or rental of immovable property Other expenditure on buildings , , , ,85 0, , , , ,75 0, , , , ,00 30, , , , ,97 0,00 Chapter , , , ,18 30, Purchase/ Maintenance of equipment , , , ,15 53, Purchase / maintenance of software , , , ,61 440, Software development , , , , , User Support , , , ,00 40,00 Chapter , , , , , Technical equipment and instalations , , , ,18 0, Hire or leasing of technical equipement and instalations 1.500, , , ,00 0, Purchase of furniture , , , ,02 0, Subscriptions and purchase of information media , , , ,84 0,00 Chapter , , , ,04 0, Stationery and office supplies , , , ,94 0, Damages , , , ,00 0, Miscellaneous insurance , , , , , Removals and associated handling 4.972, , , ,93 0,00 Chapter , , , , , Postal charges , , , , , Telecommunications subscriptions and charges , , , , , Purchase and installation of equipment , , , ,90 0,00 Chapter , , , , , Management Board meetings , , , , ,25 Chapter , , , , ,25 Title , , , , ,60 Financial Report 2010 page 37

40 Budget Line Commit. Approp. (1) Executed Commit. (2) Payment Approp. (3) Executed Payment (4) To be cancelled (2)-(4) 3002 ANS: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , CEF: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , FEEDAP: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , PLH: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , PPR: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , GMO: Travel/subsistence indemnities expenses for members of the Panel/WG NDA: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , , , , , , BIOHAZ: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , CONTAM: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , , AHAW: Travel/subsistence indemnities expenses for members of the Panel/WG , , , , ,32 Chapter , , , , , SCO: Travel / subsistence indemnities expenses 779,23 779,23 779,23 761,23 18, DATEX: Travel/subsistence indemnities expenses 9.702, , , ,27 371, Emerg risks: Travel / subsistence indemnities exp , , , ,32 490, AMU: Travel / Subsistence indemnities expenses 2.087, , , ,37 476, Zoonoses: travel / subsistence indemnities exp. Members of Task Force/WG , , , , ,41 Chapter , , , , , Advisory Forum Plenary , , , , , Advisory Forum WG IT 6.300, , , , , Advisory Forum horizontal WG SC: travel/ndemnities expenses members of the Scientific Committee and its Working Groups , , , , , , , , , ,35 Chapter , , , , , Stakeholder relations 8.288, , , , ,07 Financial Report 2010 page 38

41 3302 International & Institutional Liaison 1.200, , , ,00 0, Pre-Accession , , , ,47 796,12 Chapter , , , , , Communication Activities , , , , , Web Development , , , ,00 0, Webstreamings (all) , , , , , Corporate, Public & Scientific Conferences & Events , , , , , Press/Media Conferences, Events 2.803, , , ,78 598, Publications , , , , , Publicity/Marketing Material , , , ,00 0, Evaluation , , , , , Media Monitoring , , , ,00 0,00 Chapter , , , , , IT Data Collection , , , , , Networking of organization , , , ,00 0, Dedicated IT systems to support the operations , , , ,67 0, Library: access to databases, documents 8.336, , , , , Mission of staff related to operational duties , , , , , Shuttles , , , ,89 473, Archives and scanning , , , ,00 0, Translation , , , , ,43 Chapter , , , , ,71 Title , , , , ,38 GRAND TOTAL , , , , ,33 Financial Report 2010 page 39

42 Automatic carry forward (2010-C8) Differentiated credits Budget Line Commit. Approp. (1) Executed Commit. (2) Executed Payment (3) To be carried Forward CA (2)-(3) 3000 ANS: Scien. co-operation with ext. expert , , , , CEF: Scient co-operation with ext. expert , , ,00 0, FEEDAP: Scient co-operation with ext. expert , , ,60 0, FEEDAP: Subventions for studies and evaluat , , ,94 0, PLH: Scient co-operation with ext. expert , , , , PLH: Subventions for studies and evaluat , ,40 0, , PPR: Scient co-operation with ext. expert , , , , PPR: Subventions for studies and evaluat , , , , GMO: Scient co-operation with ext. expert , , ,89 0, BIOHAZ: Scient co-operation with ext. expert , , ,50 0, BIOHAZ: Subventions for studies and evaluat ,85 0,00 0,00 0, CONTAM: Scient co-operation with ext. expert , , ,83 0, CONTAM: Subventions for studies and evaluat , , , , AHAW: Scient co-operation with ext. expert 3.000, , ,00 0, AHAW: Subventions for studies , , ,33 0,00 Chapter , , , , DATEX: Scient cooperation with ext. expert , , ,00 0, DATEX: Subventions for studies and evaluat , , , , EMR: Scient co-operation with ext. expert , , ,00 0, EMR: Subventions for studies and evaluat , , , , AMU: Scient co-operation with ext. expert , , ,00 0, AMU: Subventions for studies and evaluat , , ,48 0, MRL: Scient Cooperation with ext. expert , , ,00 0, Zoonoses: Scient cooperation with ext. expert , , , , Zoonoses: subventions for studies and evaluat , , ,33 0,00 Chapter , , , , SC: cooperation with ext. expert , , , , SC: subventions for studies and evaluat ,64 0,00 0,00 0,00 Chapter , , , ,00 Title , , , ,13 GRAND TOTAL , , , ,13 Financial Report 2010 page 40

43 4.3 Reconciliation Economic / Budgetary Outturn 2010 ECONOMIC OUTTURN (a) Adjustments Adjustments for accrual Cut-off (reversal N-1) Adjustments for accrual Cut-off (cut-off N) Prefinancing given in previous year and cleared in the year Adjustment for carry over from the previous year Unpaid invoices at year end but booked in charges Payments appropriations carried over to Cancellation of unused carried over payment appropriations Purchase of intangible fixed assets Purchase of tangible fixed assets Depreciation Value reductions New prefinancing paid in 2010 and remaining open New prefinancing received in 2010 and remaining open Provision Prefinancing received in previous year and cleared in the year DG ELARG Payments made from carry over of payment appropriations Recovery orders issued in previous year and cashed Capital payments on financial leasing Exchange differences for the year Extraordinary Gains 0.00 Extraordinary Losses 0.00 Miscellaneous corrections 0.00 Total adjustments (b) BUDGET OUTTURN (a+b) Financial Report 2010 page 41

44 5 STAFF MOVEMENTS