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5.3. The EBA’s financial
performance in 2012 (
2
)
The annual accounts of the EBA have been
established in accordance with the EBA’s
Financial Regulation adopted by the EBA’s
Board of Supervisors, as well as with the
‘Framework Financial Regulation’ (Commis-
sion Regulation (EC, Euratom) No 652/2008 of
July 2008 amending Regulation (EC, Euratom)
No 2343/2002 on the framework Financial
Regulation for the bodies referred to in Article
185 of Council Regulation (EC, Euratom) No
1605/2002 on the Financial Regulation appli-
cable to the general budget of the European
Communities).
(
2
) The final report from the European Court of Auditors
on the EBA 2012 accounts is expected to be received in
June 2013.
The accounting rules, methods and guidelines
are those adopted and provided by the Ac-
counting Officer of the European Commission.
5.3.1. Budgetary outturn account
for 2012
The budgetary accounts below give a detailed
picture of the implementation of the budget in
2012. They are based on the modified cash ac-
counting principle.
In 2012 the EBA used only non-differenti-
ated appropriations. The total consump-
tion of commitment appropriations reached
EUR 18 380 342, of which EUR 11 832 534 has
been paid and EUR 6 547 808 were automati-
cally carried over as per Article 10 of the EBA’s
Financial Regulation.
2012
2011
Revenue
Balancing Commission subsidy
+
7 561 538
5 073 000
Contributions from national supervisory authorities
+
11 045 491
7 413 000
Contributions from observers
+
296 513
199 000
Other income
+
295 651
Total Revenue (a)
19 199 193
12 685 000
expenditure
Title I: Staff
Payments
-
8 953 661
5 308 649
Appropriations carried over
-
206 048
501 809
Title II: Administrative expenditure
Payments
-
2 029 498
1 400 590
Appropriations carried over
-
1 643 935
458 729
Title III: Operational expenditure
Payments
-
849 375
726 978
Appropriations carried over
-
4 697 825
657 275
Total Expenditure (b)
18 380 342
9 054 030
Outturn for the financial year (a – b)
818 851
3 630 970
Cancellation of unused payment appropriations carried over from previous year
+
364 529
Adjustment for carry-over from the previous year of appropriations available at 31.12 arising from
assigned revenue
+
Exchange differences for the year (gain +/loss -)
+/-
(83 318)
(51 109)
Balance of the Outturn Account for the financial year
1 100 062
3 579 861