# C_2008278EN.01006701.xml

| 31.10.2008 | EN | Official Journal of the European Union | C 278/67 |
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31.10.2008

EN

Official Journal of the European Union

C 278/67

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European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final accounts for the financial year 2007

(2008/C 278/22)

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

http://www.emcdda.europa.eu/html.cfm/index58687EN.html

Source: Data supplied by the Centre — This table summarises the data provided by the Centre 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 | Revenue received | Allocation of expenditure | Final budget appropriations for the financial year | Appropriations carried over from the previous financial year |
| entered | committed | paid | carried over | cancelled | available | paid | carried over | cancelled |
| Community subsidies | 13 469 | 13 469 | Title I
  Staff (NDA) | 7 118 | 7 098 | 7 011 | 87 | 20 | 95 | 88 | 0 | 7 |
| Other subsidies | 412 | 333 | Title II
  Administrations (NDA) | 2 093 | 2 064 | 1 294 | 770 | 30 | 405 | 307 | 0 | 97 |
| Title III
  Operational activities (DA) | | | | | | | | | |
| — CA | 4 669 | 4 498 | | | 172 | | | | |
| — PA | 4 669 | | 4 452 | | 218 | | | | |
| Assigned revenue (Phare and CARDS) | 550 | 0 | Assigned revenue (Phare and CARDS) | 550 | 26 | 0 | | 550 | 584 | 257 | 327 | 0 |
| Other assigned revenue | p.m. | 251 | Other assigned revenue | p.m. | 220 | 177 | 74 | 0 | 144 | 139 | 0 | 5 |
| Total | 14 431 | 14 053 | Total CA | 14 431 | 13 906 | | | 772 | | | | |
| Total PA | 14 431 | | 12 934 | 931 | 818 | 1 228 | 791 | 327 | 109 |
| NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations).
  DA: differentiated appropriations (commitment appropriations and payment appropriations may differ).
  CA: commitment appropriations in a system of differentiated appropriations.
  PA: payment appropriations in a system of differentiated appropriations. |

(1000 euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Allocation of expenditure

Final budget appropriations for the financial year

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

paid

carried over

cancelled

Community subsidies

13 469

13 469

Title I

Staff (NDA)

7 118

7 098

7 011

87

20

95

88

0

7

Other subsidies

412

333

Title II

Administrations (NDA)

2 093

2 064

1 294

770

30

405

307

0

97

Title III

Operational activities (DA)

— CA

4 669

4 498

172

— PA

4 669

4 452

218

Assigned revenue (Phare and CARDS)

550

0

Assigned revenue (Phare and CARDS)

550

26

0

550

584

257

327

0

Other assigned revenue

p.m.

251

Other assigned revenue

p.m.

220

177

74

0

144

139

0

5

Total

Total

14 431

14 053

Total CA

Total CA

14 431

13 906

772

Total PA

Total PA

14 431

12 934

931

818

1 228

791

327

109

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

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

CA: commitment appropriations in a system of differentiated appropriations.

PA: payment appropriations in a system of differentiated appropriations.

Table 2

Economic outturn account for the financial years 2007 and 2006

| (1000 euro) |
| --- |
| | 2007 | 2006 |
| Operating revenue |
| Community subsidy | 13 369 | 13 394 |
| Other revenues | 662 | 93 |
| Total (a) | 14 031 | 13 488 |
| Operating expenditure |
| Staff expenditure | 7 044 | 6 566 |
| Fixed asset-related expenditure | 358 | 292 |
| Other administrative expenditure | 1 289 | 2 369 |
| Operating expenditure | 5 028 | 4 629 |
| Total (b) | 13 719 | 13 857 |
| Surplus/(deficit) from operating activities (c = a - b) | 312 | - 370 |
| Revenue from financial operations (e) | — | — |
| Expenditure on financial operations (f) | 16 | 16 |
| Surplus/(deficit) from non-operating activities (g = e - f) | - 16 | - 16 |
| Economic result for the year (h = c + g) | 295 | - 385 |

(1000 euro)

2007

2006

Operating revenue

Community subsidy

13 369

13 394

Other revenues

662

93

Total (a)

Total (a)

14 031

14 031

13 488

13 488

Operating expenditure

Staff expenditure

7 044

6 566

Fixed asset-related expenditure

358

292

Other administrative expenditure

1 289

2 369

Operating expenditure

5 028

4 629

Total (b)

Total (b)

13 719

13 719

13 857

13 857

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

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

312

312

- 370

- 370

Revenue from financial operations (e)

—

—

Expenditure on financial operations (f)

16

16

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

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

- 16

- 16

- 16

- 16

Economic result for the year (h = c + g)

Economic result for the year (h = c + g)

295

295

- 385

- 385

Table 3

Balance sheet at 31 December 2007 and 2006

| (1000 euro) |
| --- |
| | 2007 | 2006 |
| Non-current assets |
| Intangible fixed assets | 426 | 374 |
| Tangible fixed assets | 2 725 | 2 809 |
| Current assets |
| Short-term receivables | 556 | 416 |
| Cash and cash equivalents | 1 847 | 1 881 |
| Total assets | 5 554 | 5 480 |
| Current liabilities |
| Provisions for risks and charges | 165 | 149 |
| Accounts payable | 2 606 | 2 843 |
| Total liabilities | 2 771 | 2 992 |
| Net assets | 2 783 | 2 488 |
| Reserves |
| Accumulated surplus/deficit | 2 488 | 2 872 |
| Economic result for the year | 295 | - 385 |
| Net capital | 2 783 | 2 488 |

(1000 euro)

2007

2006

Non-current assets

Intangible fixed assets

426

374

Tangible fixed assets

2 725

2 809

Current assets

Short-term receivables

556

416

Cash and cash equivalents

1 847

1 881

Total assets

Total assets

5 554

5 554

5 480

5 480

Current liabilities

Provisions for risks and charges

165

149

Accounts payable

2 606

2 843

Total liabilities

Total liabilities

2 771

2 771

2 992

2 992

Net assets

Net assets

2 783

2 783

2 488

2 488

Reserves

Accumulated surplus/deficit

2 488

2 872

Economic result for the year

295

- 385

Net capital

Net capital

2 783

2 783

2 488

2 488

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