The ESA 95 is the Community 's version of the world System of National Accounts 1993 ( SNA 93 ) . European System of Central Banks ( ESCB ) composed of the ECB and the NCBs of all 15 Member States , i.e. it includes , in addition to the members of the Eurosystem , the NCBs of those Member States that have not yet adopted the euro .

Transactions are recorded at the effective price received or paid , less commission and expenses .

This item includes interest income , net of interest expense , in respect of the assets and liabilities denominated in foreign currency and in euro .

Prepaid expenditure and accrued interest paid ( 3 )

Staff costs are divided into two main categories, administrative staff costs and academic staff costs.

Costs

Staff costs

A. Staff costs

Overheads include postage, telephone and fax costs.

excluding charges

Fees and commissions income Fees and commissions expense 3 .

Overheads include stationery, photocopying, office supplies, postage and telecommunication costs directly related to the project, but exclude staff costs and equipment.

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security )

These include accommodation, meals, medical insurance, social security costs, visa costs, local transportation costs and any other daily living costs.

Staff costs Other administrative expenses Depreciation of ( in ) tangible fixed assets Profit for the year

Fees and commissions income Fees and commissions expense 3 .

Expenses Staff costs Other administrative expenses ( including initialisation costs of Depreciation of tangible assets Total expenses 3.388.001 14.692.575 6.862.916 )

Prepaid expenditure and accrued interest paid ( 3 ) ( a ) Advances , loans , other minor items .

others to cover costs not included under above categories, e.g. visa costs, bank charges, health insurance.

Staff costs, equipment, publishing and printing, other costs and overheads, which altogether should not exceed 60 of the total grant

349,179,481 214,415,162 In 2009 income under this heading consisted of penalties imposed on credit institutions for non compliance with the minimum reserve requirements .

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) Advances , loans and other minor items .

Total expenditure on health (including private sector spending) is around 9.8 of GDP.

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) Advances , loans and other minor items .

Travel costs Costs of stay Staff Travel costs and Costs of stay

Grants for staff travel are intended to cover travel, accommodation, subsistence and personal insurance costs.

Requests for local travel costs (e.g. local transport costs once at the host institution) will not be considered these should be paid from the subsistence grant.

Bonuses, commissions, their own reality show.

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

Prepaid expen diture and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

I .

Staff costs Other administrative expenses Depreciation of tangible assets 24,926,562 28,613,295 3,012,512

Title 2 Building , equipment and administrative expenditure Rental of buildings and

Expenses Staff costs Other administrative expenses Depreciation of tangible assets 14,850,208 19,009,671 2,729,127 24,926,562 28,613,295 3,012,512

Prepaid expenditure and accrued interest paid ( i.e. accrued interest purchased with a security ) Advances , loans and other minor items .

administrative staff costs, teaching material and equipment, publishing and printing, other costs and overheads, which altogether should not exceed 25 of the total grant.

Prepaid expen diture and accrued interest paid ( i.e. accrued interest purchased with a security ) ( a ) Advances , loans and other minor items .

Balances with banks , security investments and loans 4.2 .

Claims arising from the credit facility under ERM II Lending to euro area credit institutions related to monetary policy operations denominated in euro 5.1 . Main refinancing operations 5.2 .

( 5 ) bank to bank charges for customer payments

Fees and commissions income 3.2 .

Fees and commissions expense 3 .

Overheads maximum of 2,5 (fixed rate cost) or 5 (actual costs) of the total annual grant

2000 Euros Income from fees and commissions Expenses relating to fees and commissions Net income from fees and commissions 1,296,112 ( 622,614 ) 673,498 1999 Euros 593,902 ( 361,702 ) 232,200