The Trade Marks and Designs Registration Office of the European Union
Financial framework of the Office
The financial framework of the Office consisting of the financial regulation and its internal rules are visible below:
The Official financial reports of the Office for Harmonization in the Internal Market are the following:
The annual accounts of the Office for Harmonization in the Internal Market include:
The financial statements summarize the state of affairs of the Office over the course of the year. The balance sheet and the economic outturn account represent assets and liabilities together with the financial situation as it stands on 31 December. The cash-flow table shows treasury movements, amounts collected and disbursed during the year and the final treasury position. The statement of changes in capital details the changes that have taken place during the year in equity.
The budget implementation report sets out budgetary operations for the year in terms of revenue and expenditure, and is accompanied by the tables showing figures at the closure of the year with regard to the expenditure, revenue and carryovers.
Report on Budgetary and Financial management
In accordance with article 76 and 82 of the Financial Regulation CB-3-09 of the Budget Committee on the Office for Harmonization in the Internal Market, the report on Budgetary and Financial management together with the annual accounts must be sent to the Budget Committee, Commission, European Court of Auditors, European Parliament and Council:
Report of the annual activity of the Authorizing officer
In accordance with article 40 of the Financial Regulation CB-3-09 of the Budget Committee on the Office for Harmonization in the Internal Market, the President, in his role as the authorizing officer for the Office, reports to the Budget Committee on the performance of his duties in the form of an annual activity report together with financial and management information.
The annual activity report is also sent to European Court of Auditors.
The President of the Office draws up a budget for the following year and sends it to the Budget Committee by the 31st March for approval. The budget must include all the revenue and expenditure of the Office:
Amending and supplementary Budget
In the case that there are any changes to the initial budget referred to above, a supplementary and amending budget will be elaborated and presented by the Office for approval by the Budget Committee
European Court of Auditors
In accordance with Article 83 of the Financial Regulation CB-3-09 of the Budget Committee on the Office for Harmonization in the Internal Market, the Office is subject to annual audits by the European Court of Auditors. The reports of the European Court of Auditors can be found below: