# C_2008278EN.01007001.xml

| 31.10.2008 | EN | Official Journal of the European Union | C 278/70 |
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31.10.2008

EN

Official Journal of the European Union

C 278/70

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Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year 2007

(2008/C 278/23)

The complete version of the final accounts may be found at the following address:

http://www.cpvo.europa.eu/default.php?lang=en&page=ocvv/financement.html

Source: Data supplied by the Office — This table summarises the data provided by the Office in its annual accounts.

Source

Table 1

Budget implementation for the financial year 2007

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year (1) | Revenue collected | Allocation of expenditure | Final budget appropriations | Appropriations carried over from the previous financial year |
| entered | committed | paid | carried over | cancelled | available | paid | cancelled |
| Own revenue | 8 991 | 8 999 | Title I
  Staff (NDA) | 4 857 | 4 556 | 4 508 | 48 | 301 | 53 | 51 | 2 |
| Accumulated surplus | 3 545 | 0 |
| Community subsidies | 172 | 0 | Title II
  Administration (NDA) | 2 857 | 2 477 | 997 | 1 481 | 380 | 852 | 408 | 444 |
| Other revenue | 707 | 575 | Title III
  Operating activities (DA) | | | | | | | | |
| — CA | 6 896 | 5 458 | | 0 | 1 438 | — | | — |
| — PA | 5 701 | | 5 161 | 0 | 540 | | | |
| Total | 13 415 | 9 574 | Total CA | 14 610 | 12 492 | 5 505 | 1 528 | 2 118 | — | — | — |
| Total PA | 13 415 | 7 033 | 10 666 | 1 528 | 1 221 | 905 | 459 | 446 |
| NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).
  DA: differentiated appropriations (commitment appropriations may differ from payment appropriations).
  CA: commitment appropriations in a system of differentiated appropriations.
  PA: payment appropriations in a system of differentiated appropriations.

  NB: Revenue collected and payments are estimated on a cash basis. |

(1000 euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year (1)

1

Revenue collected

Allocation of expenditure

Final budget appropriations

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

paid

cancelled

Own revenue

8 991

8 999

Title I

Staff (NDA)

4 857

4 556

4 508

48

301

53

51

2

Accumulated surplus

3 545

0

Community subsidies

172

0

Title II

Administration (NDA)

2 857

2 477

997

1 481

380

852

408

444

Other revenue

707

575

Title III

Operating activities (DA)

— CA

6 896

5 458

0

1 438

—

—

— PA

5 701

5 161

0

540

Total

Total

13 415

9 574

Total CA

Total CA

14 610

12 492

5 505

1 528

2 118

—

—

—

Total PA

Total PA

13 415

7 033

10 666

1 528

1 221

905

459

446

NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).

DA: differentiated appropriations (commitment appropriations may differ from payment appropriations).

CA: commitment appropriations in a system of differentiated appropriations.

PA: payment appropriations in a system of differentiated appropriations.

NB: Revenue collected and payments are estimated on a cash basis.

NB:

Table 2

Economic outturn account for the financial years 2007 and 2006

| (1000 euro) |
| --- |
| | 2007 | 2006 |
| Operating revenue |
| Fees collected | 8 983 | 8 844 |
| Other revenue | 387 | 29 |
| Total (a) | 9 370 | 8 873 |
| Operating expenditure |
| Staff expenditure | 4 554 | 4 398 |
| Fixed-asset-related expenditure | 184 | 191 |
| Other administrative expenditure | 1 130 | 1 031 |
| Operational expenditure | 4 814 | 4 535 |
| Total (b) | 10 682 | 10 155 |
| Surplus /(deficit) from operating activities (c = a - b) | - 1 312 | - 1 282 |
| Revenue from financial operations (e) | 602 | 495 |
| Expenditure on financial operations (f) | 8 | 0 |
| Surplus /(deficit) from non-operating activities (g = e - f) | 594 | 495 |
| Extraordinary income | 0 | 7 |
| Extraordinary expenditure | 7 | 38 |
| Surplus /(deficit) from extraordinary activities | - 7 | - 31 |
| Economic result for the year | - 725 | - 818 |
| NB: These accounts are drawn up on an accrual basis. |

(1000 euro)

2007

2006

Operating revenue

Fees collected

8 983

8 844

Other revenue

387

29

Total (a)

Total (a)

9 370

9 370

8 873

8 873

Operating expenditure

Staff expenditure

4 554

4 398

Fixed-asset-related expenditure

184

191

Other administrative expenditure

1 130

1 031

Operational expenditure

4 814

4 535

Total (b)

Total (b)

10 682

10 682

10 155

10 155

Surplus /(deficit) from operating activities (c = a - b)

Surplus /(deficit) from operating activities (c = a - b)

- 1 312

- 1 312

- 1 282

- 1 282

Revenue from financial operations (e)

602

495

Expenditure on financial operations (f)

8

0

Surplus /(deficit) from non-operating activities (g = e - f)

Surplus /(deficit) from non-operating activities (g = e - f)

594

594

495

495

Extraordinary income

0

7

Extraordinary expenditure

7

38

Surplus /(deficit) from extraordinary activities

Surplus /(deficit) from extraordinary activities

- 7

- 7

- 31

- 31

Economic result for the year

Economic result for the year

- 725

- 725

- 818

- 818

NB: These accounts are drawn up on an accrual basis.

NB:

Table 3

Balance sheet at 31 December 2007 and 2006

| (1000 euro) |
| --- |
| | 2007 | 2006 |
| Non-current assets |
| Intangible fixed assets | 269 | 43 |
| Tangible fixed assets | 3 677 | 3 316 |
| Financial fixed assets | 5 003 | 3 |
| Current assets |
| Short-term receivables | 2 644 | 1 866 |
| Cash and cash equivalents | 11 905 | 18 487 |
| Total assets | 23 498 | 23 715 |
| Accounts payable | 8 591 | 8 342 |
| Total liabilities | 8 591 | 8 342 |
| Net assets | 14 907 | 15 373 |
| Reserve |
| Accumulated surplus/deficit | 15 373 | 16 191 |
| Provisions for risks and liabilities | 259 | 0 |
| Economic result for the year | - 725 | - 818 |
| Net capital | 14 907 | 15 373 |
| NB: These accounts are drawn up on an accrual basis. |

(1000 euro)

2007

2006

Non-current assets

Intangible fixed assets

269

43

Tangible fixed assets

3 677

3 316

Financial fixed assets

5 003

3

Current assets

Short-term receivables

2 644

1 866

Cash and cash equivalents

11 905

18 487

Total assets

Total assets

23 498

23 498

23 715

23 715

Accounts payable

8 591

8 342

Total liabilities

Total liabilities

8 591

8 591

8 342

8 342

Net assets

Net assets

14 907

14 907

15 373

15 373

Reserve

Accumulated surplus/deficit

15 373

16 191

Provisions for risks and liabilities

259

0

Economic result for the year

- 725

- 818

Net capital

Net capital

14 907

14 907

15 373

15 373

NB: These accounts are drawn up on an accrual basis.

NB:

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(1)  The published budget states 13 405 (000) as total revenue and 13 399 (000) as total payment appropriations. The correct amount, however, should have been 13 415 (000). This table works with the correct amounts.

1

NB: Revenue collected and payments are estimated on a cash basis.

NB:

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