Page 105 - EBA 2015.1815 Annual report 2014 web 2

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Financial report
The EBA’s financial performance
in 2014
The annual accounts of the EBA have been
established in accordance with the EBA’s fi-
nancial regulation adopted by the EBA’s Board
of Supervisors, as well as with the framework
financial regulation (Commission Delegated
Regulation (EU) No 1271/2013 of 30 Septem-
ber 2013 on the framework financial regula-
tion for the bodies referred to in Article 208 of
Regulation (EU, Euratom) No 966/2012 of the
European Parliament and of the Council).
The accounting rules, methods and guidelines
are those adopted and provided by the ac-
counting officer of the European Commission.
Budget result
The budgetary accounts below give a detailed
picture of the implementation of the budget in
2013 and 2014. They are based on the modified
cash accounting principle. In 2014 the EBA
used only non-differentiated appropriations.
The total consumption of commitment appro-
priations reached EUR 33 535 451, of which
EUR 28 203 368 has been paid and EUR 5 332
083 was carried over as per Article 14 of the
EBA’s financial regulation.
Human and financial resources by activity
Job Type (sub) category
Year 2014 (%)
Administrative Support and Coordination
12.8 %
Administrative Support
9.0 %
Coordination
3.8 %
Operational
79.6 %
Top Level Operational Coordination
2.2 %
Programme Management & Implementation
47.3 %
Evaluation & Impact Assessment
2.2 %
General Operational
28.0 %
Neutral
7.6 %
Finance/Control
7.6 %
Linguistics
n/a