# C_2007309EN.01013501.xml

| 19.12.2007 | EN | Official Journal of the European Union | C 309/135 |
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19.12.2007

EN

Official Journal of the European Union

C 309/135

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REPORT

REPORT

on the annual accounts of the Community Plant Variety Office for the financial year 2006 together with the Office's replies

(2007/C 309/23)

CONTENTS

| 1-2 | INTRODUCTION |
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1-2

| 3-6 | STATEMENT OF ASSURANCE |
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3-6

Tables 1 to 4

The Office's replies

The Office's replies

INTRODUCTION

| 1. | The Community Plant Variety Office (hereinafter ‘the Office’) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). Its main task is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States. |
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1.

The Community Plant Variety Office (hereinafter ‘the Office’) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). Its main task is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States.

1

| 2. | Table 1 summarises the Office's competences and activities. Key data summarised from the financial statements drawn up by the Office for the financial year 2006 is presented in Tables 2, 3 and 4 for information purposes. |
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2.

Table 1 summarises the Office's competences and activities. Key data summarised from the financial statements drawn up by the Office for the financial year 2006 is presented in Tables 2, 3 and 4 for information purposes.

Table 1

Tables 2, 3

4

STATEMENT OF ASSURANCE

| 3. | This Statement is addressed to the Administrative Council of the Office in accordance with Article 111 of Council Regulation (EC) No 2100/94. |
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3.

This Statement is addressed to the Administrative Council of the Office in accordance with Article 111 of Council Regulation (EC) No 2100/94.

| 4. | The Office's accounts for the financial year ended 31 December 2006 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions. |
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4.

The Office's accounts for the financial year ended 31 December 2006 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, and sent to the Court, which is required to give a statement of assurance on their reliability and on the legality and regularity of the underlying transactions.

2

| 5. | The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular. |
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5.

The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, insofar as these are applicable in the European Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and that the underlying transactions are legal and regular.

| 6. | The Court has thus obtained a reasonable basis for the Statement set out below.

  Reliability of the accountsThe Office's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Office's annual accounts, taken as a whole, are legal and regular. |
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6.

The Court has thus obtained a reasonable basis for the Statement set out below.

Reliability of the accountsThe Office's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Office's annual accounts, taken as a whole, are legal and regular.

Reliability of the accountsThe Office's accounts for the financial year ended 31 December 2006 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Office's annual accounts, taken as a whole, are legal and regular.

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2007.

For the Court of Auditors

Hubert WEBER

President

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(1)  OJ L 227, 1.9.1994, p. 27.

1

(2)  These accounts were drawn up on 21 June 2007 and received by the Court on 3 July 2007.

2

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Table 1

Community Plant Variety Office (Angers)

| Areas of Community competence deriving from the Treaty | Competences of the Office as defined in Council Regulation (EC) No 2100/94 | Governance | Resources made available to the Office in 2006

  (2005) | Products and services supplied in 2006 |
| --- | --- | --- | --- | --- |
| Free movement of goods

  Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States.

  (Extract from Article 30 of the Treaty) | Objectives

  To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties. | Tasks







  — | To decide whether to refuse or grant applications for Community plant variety rights. |

Areas of Community competence deriving from the Treaty

Competences of the Office as defined in Council Regulation (EC) No 2100/94

Governance

Resources made available to the Office in 2006

(2005)

Products and services supplied in 2006

Free movement of goods

Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States.

(Extract from Article 30 of the Treaty)

Objectives

To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties.

Tasks

—

To decide whether to refuse or grant applications for Community plant variety rights.

| — | To decide on objections. |
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—

To decide on objections.

| — | To decide on appeals. |
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—

To decide on appeals.

| — | To decide on the revocation or cancellation of a Community plant variety right. |
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—

To decide on the revocation or cancellation of a Community plant variety right.

| 1. | The President directs the Office. He is appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council. |
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1.

The President directs the Office. He is appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council.

| 2. | The Administrative Council oversees the Office's work programme and draws up rules governing the Office's working methods. It is composed of one representative of each Member State and one representative of the Commission, plus their alternates. |
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2.

The Administrative Council oversees the Office's work programme and draws up rules governing the Office's working methods. It is composed of one representative of each Member State and one representative of the Commission, plus their alternates.

| 3. | Decisions regarding the grant of Community plant variety rights are adopted by committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings. |
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3.

Decisions regarding the grant of Community plant variety rights are adopted by committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings.

| 4. | External control: review of the legality of acts by the President for which Community legislation provides no judicial review by any other body, as well as the legality of acts by the Administrative Council in respect of the Office's budget. |
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4.

External control: review of the legality of acts by the President for which Community legislation provides no judicial review by any other body, as well as the legality of acts by the Administrative Council in respect of the Office's budget.

| 5. | Financial control: Court of Auditors. |
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5.

Financial control: Court of Auditors.

| 6. | Discharge Authority: Administrative Council. |
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6.

Discharge Authority: Administrative Council.

Final budget

13,0 (13,4) million euro

Staff numbers as at 31 December 2006:

Number of posts in establishment plan: 41 (40)

Posts occupied: 41(40)

+4 (5) other posts (auxiliary contracts, national experts on secondment, local staff, employment agency staff)

Total staff: 45 (45)

Assigned to the following duties:

Applications heard: 2 751 (2 734)

Rights granted: 2 289 (2 178)

Community rights in force at 31 December 2006: 12 933 (11 231)

operational:

19

administrative:

20

mixed:

6

Source: Information supplied by the Office

Source: Data supplied by the Office. This table summarises the data provided by the Office in its annual accounts: these accounts are drawn up on an accrual basis.

Table 2

Community Plant Variety Office (Angers) — Budget implementation for the financial year 2006

| (1000 euro) |
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| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | 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 | 8 395 | 8 478 | Title I
  Staff (NDA) | 4 451 | 4 404 | 4 351 | 51 | 49 | 47 | 47 | 0 |
| Accumulated surplus | 2 130 | 0 |
| Community subsidies | 328 | 328 | Title II
  Administration (NDA) | 2 071 | 1 555 | 702 | 852 | 516 | 630 | 371 | 259 |
| Other revenue | 325 | 524 | Title III
  Operating activities (DA) | | | | | | | | |
| — CA | 6 496 | 5 397 | 0 | 0 | 1 099 | 0 | 0 | 0 |
| — PA | 4 656 | 0 | 4 358 | 0 | 298 | 0 | 0 | 0 |
| Total | 11 178 | 9 330 | Total CE | 13 018 | 11 356 | 0 | 0 | 1 664 | 677 | 418 | 259 |
| Total CP | 11 178 | 0 | 9 411 | 903 | 863 | 677 | 418 | 259 |
| 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. |

(1000 euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

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

8 395

8 478

Title I

Staff (NDA)

4 451

4 404

4 351

51

49

47

47

0

Accumulated surplus

2 130

0

Community subsidies

328

328

Title II

Administration (NDA)

2 071

1 555

702

852

516

630

371

259

Other revenue

325

524

Title III

Operating activities (DA)

— CA

6 496

5 397

0

0

1 099

0

0

0

— PA

4 656

0

4 358

0

298

0

0

0

Total

11 178

9 330

Total CE

13 018

11 356

0

0

1 664

677

418

259

Total CP

11 178

0

9 411

903

863

677

418

259

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.

Source: Data supplied by the Office. This table summarises the data provided supplied by the Office in its annual accounts. Revenue collected and payments are estimated on a cash basis.

Table 3

Community Plant Variety Office (Angers) — Economic outturn account for the financial years 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Operating revenue |
| Fees collected | 8 844 | 7 649 |
| Other revenues | 29 | 235 |
| Total (a) | 8 873 | 7 884 |
| Operating expenditure |
| Staff expenditure | 4 398 | 4 226 |
| Fixed asset related expenditure | 191 | 189 |
| Other administrative expenditure | 1 031 | 1 296 |
| Operating expenditure | 4 535 | 3 971 |
| Total (b) | 10 155 | 9 682 |
| Surplus/(deficit) from operating activities (c = a – b) | –1 282 | –1 798 |
| Revenue from financial operations (e) | 495 | 367 |
| Expenditure on financial operations (f) | 0 | 0 |
| Surplus/(deficit) from non-operating activities (g = e – f) | 495 | 367 |
| Extraordinary income | 7 | — |
| Extraordinary expenditure | 38 | — |
| Surplus/(deficit) from extraordinary activities | –31 | — |
| Economic result for the year | – 818 | –1 431 |

(1000 euro)

2006

2005

Operating revenue

Fees collected

8 844

7 649

Other revenues

29

235

Total (a)

8 873

7 884

Operating expenditure

Staff expenditure

4 398

4 226

Fixed asset related expenditure

191

189

Other administrative expenditure

1 031

1 296

Operating expenditure

4 535

3 971

Total (b)

10 155

9 682

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

–1 282

–1 798

Revenue from financial operations (e)

495

367

Expenditure on financial operations (f)

0

0

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

495

367

Extraordinary income

7

—

Extraordinary expenditure

38

—

Surplus/(deficit) from extraordinary activities

–31

—

Economic result for the year

– 818

–1 431

Table 4

Community Plant Variety Office (Angers) — Balance sheet at 31 December 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Non-current assets |
| Intangible fixed assets | 43 | 81 |
| Tangible fixed assets | 3 319 | 3 432 |
| Current assets |
| Short-term receivables | 943 | 897 |
| Cash and cash equivalents | 18 487 | 19 111 |
| Total assets | 22 792 | 23 521 |
| Current liabilities |
| Accounts payable | 7 419 | 7 331 |
| Total liabilities | 7 419 | 7 331 |
| Net assets |
| Accumulated surplus/deficit | 16 191 | 17 621 |
| Economic result for the year | – 818 | –1 431 |
| Total net assets | 15 373 | 16 190 |
| Total liabilities and net assets | 22 792 | 23 521 |

(1000 euro)

2006

2005

Non-current assets

Intangible fixed assets

43

81

Tangible fixed assets

3 319

3 432

Current assets

Short-term receivables

943

897

Cash and cash equivalents

18 487

19 111

Total assets

22 792

23 521

Current liabilities

Accounts payable

7 419

7 331

Total liabilities

7 419

7 331

Net assets

Accumulated surplus/deficit

16 191

17 621

Economic result for the year

– 818

–1 431

Total net assets

15 373

16 190

Total liabilities and net assets

22 792

23 521

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THE OFFICE'S REPLIES

The Office has taken note of the Court's report.

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