Finances

G1. Income statement for 2017 by faculty

1000 EUR Arts Science and Technology Health Aarhus BSS Shared services Total
DFS 1 – Ordinary activities *
Income 94,659 174,478 104,834 99,809 123,191 596,971
Finance Act grants 112,270 205,544 117,761 115,331 6,162 557,068
External funding 0 0 0 -31 0 0
Sales/other operating income 6,167 11,542 7,991 8,717 5,448 39,866
Internal contributions -23,779 -42,608 -20,918 -24,209 111,581 68
Costs -91,052 -173,610 -102,255 -98,827 -129,347 -595,090
Salary -72,984 -123,360 -73,689 -80,327 -56,198 -406,558
Other operating costs -18,067 -50,250 -28,566 -18,500 -73,149 -188,532
Financial items -6 -730 -5 -25 6,281 5,517
Profit/loss for the year 3,602 138 2,575 957 125 7,397
DFS 2 – Income-generating activities
Income 1,889 7,750 4,155 1,505 4,269 19,568
Sales/other operating income 1,889 7,750 4,155 1,505 4,269 19,568
Costs -1,617 -8,031 -3,556 -1,342 -3,527 -18,073
Salary -553 -3,179 -2,047 -344 -1,691 -7,814
Other operating costs -1,064 -4,852 -1,509 -998 -1,836 -10,259
Financial items 0 -2 -1 0 0 -3
Profit/loss for the year 272 -283 598 163 742 1,492
DFS 3 – Forensic medicine
Income 6,140 6,140
Sales/other operating income 6,207 6,207
Internal contributions -68 -68
Costs -6,138 -6,138
Salary -2,984 -2,984
Other operating costs -3,153 -3,153
Financial items
Profit/loss for the year 2 2
DFS 4 – Grant-financed research
Income 25,489 140,969 43,846 23,187 2,999 236,489
External funding 25,405 140,624 44,127 23,180 2,990 236,327
Sales/other operating income 84 344 -282 6 9 162
Costs -25,483 -140,923 -43,843 -23,190 -3,010 -236,448
Salary -14,628 -74,758 -23,218 -13,863 -2,223 -128,690
Other operating costs -10,855 -66,165 -20,625 -9,326 -787 -107,759
Financial items -2 1 0 2 0 1
Profit/loss for the year 4 47 3 -1 -11 42
DFS 5 – Other grant-financed activities
Income 1,753 4,178 1,233 1,021 10,585 18,771
External funding 1,706 4,094 1,083 987 10,583 18,453
Sales/other operating income 47 84 150 34 2 318
Costs -1,749 -4,177 -1,231 -1,014 -10,447 -18,619
Salary -673 -1,084 -662 -459 -2,082 -4,961
Other operating costs -1,077 -3,093 -569 -555 -8,365 -13,658
Financial items -1 -1 -2 0 2 -2
Profit/loss for the year 3 0 0 7 141 150
AU, total
Income 123,790 327,375 160,208 125,521 141,044 877,938
Finance Act grants 112,270 205,544 117,761 115,331 6,162 557,068
External funding 27,111 144,719 45,210 24,136 13,573 254,749
Sales/other operating income 8,187 19,721 18,222 10,262 9,728 66,121
Internal contributions -23,779 -42,608 -20,986 -24,209 111,581 0
Costs -119,901 -326,742 -157,023 -124,372 -146,330 -874,368
Salary -88,838 -202,382 -102,601 -94,993 -62,194 -551,007
Other operating costs -31,063 -124,360 -54,422 -29,379 -84,137 -323,361
Financial items -8 -731 -7 -23 6,283 5,513
Profit/loss from ordinary operating activities for the year 3,881 -98 3,178 1,126 997 9,083
Relative payroll costs 74% 62% 65% 76% 43% 63%

* Divisional financial statement 6: Educational research and Divisional financial statement 9: Greenland taxation have been combined with Divisional financial statement 1.

G2. Income and costs by primary categories (internal accounts), 2016-2017

EUR million, prices for the year Financial statements 2016 Financial statements 2017
Ordinary operating income
Finance Act grants
Full-time degree programmes 221 219
Part-time degree programmes 3 3
Exchange students 2 1
Free places and scholarships 1 2
Completion bonuses 24 23
Efficiency increases -8 -8
Basic research 270 274
Public sector consultancy 25 25
Other purposes 13 20
Finance Act grants, total 552 557
External funding 242 255
Sales and other operating income 66 66
Ordinary operating income, total 861 878
Ordinary operating costs
Wages and salaries
Academic staff (VIP) 237 242
PhDs 51 51
Part-time academic staff (DVIP) 28 26
Technical and administrative staff (TAP) 205 210
Part-time technical and administrative staff (DTAP) 9 9
Other wages and salaries 11 14
Total wages and salaries 541 551
Other operating costs
Rent 91 89
Other ordinary operating costs 460 355
Cost-reducing accounts* -274 -140
Other operating costs, total 278 303
Total depreciation and amortisation 21 20
Ordinary operating costs, total 839 875
Profit/loss from ordinary operating activities 22 4
Financial items
Financial income 8 7
Financial costs 2 2
Net financials 5 6
Profit/loss for the year 27 9

*The cost-reducing accounts ensure that transactions internally at the university do not artificially boost the accounts through internal sales, transfers of overheads etc.

G3. Costs by purpose 2016-2017

EUR million 2016 2017
1. Education 284 296
1.1 Full-time degree programmes 160 171
1.2 Part-time degree programmes 10 9
1.3 Other degree programmes 8 12
1.4 Degree programme management and administration (central and local level) 57 50
1.5 Buildings (rent, building operations and maintenance etc.) 49 55
2. Research 425 446
2.1 Research 215 230
2.2 PhD programmes 89 92
2.3 Research management and administration (central and local level) 44 36
2.4 Buildings (rent, building operations and maintenance etc.) 76 89
3. Research dissemination and knowledge exchange 37 34
3.1 Research dissemination 21 18
3.2 Knowledge exchange 5 2
3.3 Management and administration of research dissemination activities (central and local level) 5 9
3.4 Buildings (rent, building operations and maintenance etc.) 7 6
4. Research-based public-sector consultancy 50 55
4.1 Public-sector consultancy projects 41 43
4.2 Management and administration of research-based public-sector consultancy (central and local level) 2 3
4.3 Buildings (rent, building operations and maintenance etc.) 7 9
5. General management, administration and service (central and local level) 40 38
5.1 General management, financial management, HR management, administration of buildings, administrative IT and other administrative tasks 35 35
5.2 Buildings (rent, building operations and maintenance etc.) 5 4
Total costs by purpose* 835 870

*The sum of costs by purpose is exclusive of subletting and cafeteria sales.