# C_2008278EN.01004501.xml

| 31.10.2008 | EN | Official Journal of the European Union | C 278/45 |
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31.10.2008

EN

Official Journal of the European Union

C 278/45

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European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publication of the final accounts for the financial year 2007

(2008/C 278/15)

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

http://www.cedefop.europa.eu/index.asp?section=4&sub=4

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

Source

Table 1

Implementation of the budget for the financial year 2007

| (1000 euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Allocation of expenditure | Appropriations for the Financial Year | Appropriations carried over from the previous financial year |
| entered | committed | paid | carried over | cancelled | available | committed | paid | carried over | cancelled |
| Community subsidy | 16 730 | 16 317 | Title I
  Staff (NDA) | 9 631 | 9 000 | 8 694 | 306 | 631 | 338 | 338 | 240 | 0 | 98 |
| Other revenue | 125 | 96 |
| | | | Title II
  Administration (NDA) | 2 049 | 1 754 | 808 | 1 096 | 145 | 559 | 559 | 519 | 0 | 40 |
| Title III
  Operating activities (DA) | | | | | | | | | | |
| — CA | 5 150 | 4 805 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| — PA | 5 175 | | 4 869 | 99 | 207 | 0 | 0 | 0 | 0 | 0 |
| Assigned revenue (1) | 544 | 494 | Assigned revenue | 544 | 82 | 19 | 525 | 0 | 916 | 446 | 227 | 551 | 138 |
| Total | 17 399 | 16 907 | Total CA | 17 374 | 15 641 | | 1 927 | 775 | 1 813 | 1 343 | | 551 | 276 |
| Total PA | 17 399 | | 14 390 | 2 026 | 983 | 1 813 | | 986 | 551 | 276 |
| NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations)
  DA: differentiated appropriations (commitment appropriations may differ from payment appropriations)
  CA: commitment appropriations in the context of differentiated appropriations
  PA: payment appropriations in the context 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

Revenue collected

Allocation of expenditure

Appropriations for the Financial Year

Appropriations carried over from the previous financial year

entered

committed

paid

carried over

cancelled

available

committed

paid

carried over

cancelled

Community subsidy

16 730

16 317

Title I

Staff (NDA)

9 631

9 000

8 694

306

631

338

338

240

0

98

Other revenue

125

96

Title II

Administration (NDA)

2 049

1 754

808

1 096

145

559

559

519

0

40

Title III

Operating activities (DA)

— CA

5 150

4 805

0

0

0

0

0

0

0

— PA

5 175

4 869

99

207

0

0

0

0

0

Assigned revenue (1)

1

544

494

Assigned revenue

544

82

19

525

0

916

446

227

551

138

Total

Total

17 399

16 907

Total CA

Total CA

17 374

15 641

1 927

775

1 813

1 343

551

276

Total PA

Total PA

17 399

14 390

2 026

983

1 813

986

551

276

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

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

CA: commitment appropriations in the context of differentiated appropriations

PA: payment appropriations in the context 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 |
| Community subsidies | 15 707 | 14 146 |
| Other subsidies | 396 | 457 |
| Other revenues | 373 | 279 |
| Total (a) | 16 476 | 14 882 |
| Operating expenditure |
| Staff expenditure | 9 041 | 8 166 |
| Fixed asset related expenditure | 460 | 480 |
| Other administrative expenditure | 1 429 | 1 181 |
| Operational expenditure | 5 290 | 4 340 |
| Total (b) | 16 220 | 14 167 |
| Surplus/(deficit) from operating activities (c = a - b) | 256 | 715 |
| Financial operations revenue (e) | 0 | 0 |
| Financial operations expenditure (f) | 3 | 4 |
| Surplus/(deficit) from non-operating activities (g = e - f) | - 3 | - 4 |
| Economic result for the year (h = c + g) | 253 | 711 |

(1000 euro)

2007

2006

Operating revenue

Community subsidies

15 707

14 146

Other subsidies

396

457

Other revenues

373

279

Total (a)

Total (a)

16 476

16 476

14 882

14 882

Operating expenditure

Staff expenditure

9 041

8 166

Fixed asset related expenditure

460

480

Other administrative expenditure

1 429

1 181

Operational expenditure

5 290

4 340

Total (b)

Total (b)

16 220

16 220

14 167

14 167

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

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

256

256

715

715

Financial operations revenue (e)

0

0

Financial operations expenditure (f)

3

4

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

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

- 3

- 3

- 4

- 4

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

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

253

253

711

711

Table 3

Balance sheet at 31 December 2007 and 2006

| (1000 euro) |
| --- |
| | 2007 | 2006 |
| Non-current assets |
| Intangible fixed assets | 110 | 92 |
| Tangible fixed assets | 4 621 | 4 887 |
| Long-term receivables | 5 | 5 |
| Current assets |
| Short-term pre-financing | 384 | 552 |
| Stock | 155 | 0 |
| Short-term receivables | 462 | 438 |
| Cash and cash equivalents | 3 763 | 3 919 |
| Total assets | 9 500 | 9 893 |
| Current liabilities |
| Provisions for risks and charges | 412 | 317 |
| Accounts payable | 3 037 | 3 777 |
| Total liabilities | 3 449 | 4 094 |
| Net assests | 6 050 | 5 799 |
| Reserves |
| Accumulated surplus/deficit | 5 798 | 5 088 |
| Economic result for the year | 253 | 711 |
| Net capital | 6 050 | 5 799 |

(1000 euro)

2007

2006

Non-current assets

Intangible fixed assets

110

92

Tangible fixed assets

4 621

4 887

Long-term receivables

5

5

Current assets

Short-term pre-financing

384

552

Stock

155

0

Short-term receivables

462

438

Cash and cash equivalents

3 763

3 919

Total assets

Total assets

9 500

9 500

9 893

9 893

Current liabilities

Provisions for risks and charges

412

317

Accounts payable

3 037

3 777

Total liabilities

Total liabilities

3 449

3 449

4 094

4 094

Net assests

Net assests

6 050

6 050

5 799

5 799

Reserves

Accumulated surplus/deficit

5 798

5 088

Economic result for the year

253

711

Net capital

Net capital

6 050

6 050

5 799

5 799

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(1)  For Phare funds of 50 000 euro the recovery order of 2007 was only collected in February 2008.

1

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

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

CA: commitment appropriations in the context of differentiated appropriations

PA: payment appropriations in the context of differentiated appropriations

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

NB:

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