C_2007309EN.01009401.xml

on the annual accounts of the Translation Centre for the Bodies of the European Union for the financial year 2006 together with the Centre's replies

(3) These accounts were drawn up on 1 July 2007 and received by the Court on 3 July 2007.

(4) The budgetary result is calculated on the basis of a modified cash method and not on the basis of the accruals principle used for the economic result (see table 3).

Table 1

Translation Centre for the Bodies of the European Union (Luxembourg)

Areas of Community competence

Competences of the Centre

Council Regulation (EC) No 2965/94 of 28 November 1994

Governance

Resources made available to the Centre in 2006

(2005 data)

Products and services provided during the financial year 2006

(2005 data)

The representatives of the Member States' governments adopted by mutual agreement a declaration concerning the creation, under the aegis of the Commission's translation departments in Luxembourg, of a Translation Centre for the bodies of the Union, which would provide the necessary translation services for the operation of the bodies and services whose seats were established by the Decision of 29 October 1993

(Council Decision taken on the basis of Article 235 of the Treaty).

Objectives

To provide the necessary translation services for the operation of the following bodies:

—	the European Environment Agency,

—	the European Training Foundation,

—	the European Monitoring Centre for Drugs and Drug Addiction,

—	the European Medicines Agency,

—	the European Agency for Health and Safety at Work,

—	the Office for Harmonisation in the Internal Market (Trademarks and Designs),

—	the European Police Office (Europol) and the Europol Drugs Unit.

Bodies set up by the Council other than the above may use the Centre's services. The institutions and bodies of the European Union which already have their own Translation Services may, if need be, call upon the Centre's services on a voluntary basis.

The Centre plays a full part in the work of the Interinstitutional Translation Committee.

Tasks

—	To make arrangements for cooperation with the bodies and institutions

—	To participate in the work of the Interinstitutional Translation Committee.

1. Management Board

Composition

—	one representative per Member State;

—	two representatives from the Commission;

—	one representative from each body or institution calling upon the Centre's services.

Task

Adopts the Centre's annual work programme and annual report.

2. Director

Appointed by the Management Board on a proposal from the Commission.

3. External control

Court of Auditors.

4. Internal audit

Commission's internal auditor.

5. Discharge authority

Parliament on a recommendation from the Council.

Final budget

40,88 (27,9) million euro

Staff as at 31 December 2006

189 (181) posts listed in the establishment plan

posts occupied: 169 (163)

Assigned to:

—	operational duties: 80 (114);

—	administrative duties: 89 (57);

—	mixed duties: 0 (4).

Number of pages translated

546 735 (505 438).

Number of pages by language

—	official languages: 537 797 (501 475);

—	other languages: 8 938 (3 963).

Number of pages per client

—	bodies: 531 454 (496 665);

—	institutions 15 281 (8 773).

Number of pages translated freelance

260 301 (226 822)

Source: Information forwarded by the Centre.

Source: Data supplied by the Centre — This table summarises the data provided by the Centre in its annual accounts: these accounts are drawn up on an accrual basis.

Table 2

Translation Centre for the Bodies of the European Union (Luxembourg) — Implementation of the budget for the financial year 2006

(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
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	available	paid	cancelled
Own revenue	29 731	32 359	Title I Staff	15 464	13 989	13 793	196	1 475	106	99	7
Other revenue	0	93	Title II Administration	4 421	3 949	2 734	1 215	472	755	673	82
Interest	600	844	Title III Operating activities	10 739	8 909	7 434	1 475	1 830	1 291	1 288	3
Balance for the previous financial year	10 545	10 545	Title X Reserve	10 252	0	0	0	10 252	0	0	0
Total	40 876	43 841	Total	40 876	26 847	23 961	2 886	14 029	2 151	2 060	92
Source: Data supplied by the Centre — This table summarises the data provided by the Centre in its annual accounts. Revenue collected and payments are estimated on a cash basis.

Table 3

Translation Centre for the Bodies of the European Union (Luxembourg) — Economic outturn account for the financial years 2006 and 2005

(1000 euro)
	2006	2005
Operating revenue
Own resources	32 817	30 408
Other revenue (1)	126	372
Total (a)	32 943	30 780
Operating expenditure
Staff expenditure	13 713	13 200
Fixed asset-related expenditure	4 195	3 547
Other administrative expenditure	2 021	1 849
Operational expenditure	8 757	7 397
Total (b)	28 686	25 993
Surplus/(deficit) from operating activities (c = a – b)	4 258	4 787
Revenue from financial operations (e) (2)	844	429
Expenditure on financial operations (f)	3	4
Surplus/(deficit) from non-operating activities (g = e – f)	841	425
Economic result for the year (h = c + g)	5 099	5 212

Table 4

Translation Centre for the Bodies of the European Union (Luxembourg) — Balance sheet at 31 December 2006 and 2005

(1000 euro)
	2006	2005
Non-current assets
Intangible fixed assets	267	343
Tangible fixed assets	391	356
Current assets
Stock	313	279
Short-term receivables	5 907	6 184
Cash and cash equivalents	34 618	27 392
Total assets	41 496	34 554
Current liabilities
Provisions for risks and charges	10 600	9 330
Accounts payable (3)	11 286	1 418
Total liabilities	21 886	10 748
Net assets
Reserves	466	9 761
Accumulated surplus/deficit	14 045	8 833
Economic result for the year	5 099	5 212
Total net assets	19 610	23 806
Total liabilities and net assets	41 496	34 554

(1) In 2005, the Centre included translation work in progress (279 452 euro) in its Balance Sheet for the first time. In 2006, by contrast, only the variation in the volume of this work in progress (33 215 euro) is recorded in the economic outturn account.

(2) In 2006, there was an increase in the available financial assets, resulting in an increase in interest received.

(3) This amounts includes 9 292 000 euro to be repaid to the Centre's clients and disclosed as a reserve in the Centre's Financial Statements (see Centre's reply to point 7).