# C_2007261EN.01006701.xml

| 31.10.2007 | EN | Official Journal of the European Union | C 261/67 |
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31.10.2007

EN

Official Journal of the European Union

C 261/67

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European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final accounts for the financial year 2006

(2007/C 261/22)

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

http://www.emcdda.europa.eu/index.cfm?fuseaction=public.Content&nnodeid=6465&sLanguageiso=EN

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 2006

| (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 | committed | cancelled |
| Community subsidies | 12 100 | 12 100 | Title I
  Staff (NDA) | 6 500 | 6 468 | 6 373 | 95 | 32 | 154 | 134 | 20 |
| Own revenue | 521 | 521 | Title II
  Administrations (NDA) | 1 590 | 1 482 | 1 077 | 405 | 108 | 650 | 611 | 39 |
| Other revenue | | 93 | Title III
  Operational activities (DA) | | | | | | | | |
| — | CA |

(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

committed

cancelled

Community subsidies

12 100

12 100

Title I

Staff (NDA)

6 500

6 468

6 373

95

32

154

134

20

Own revenue

521

521

Title II

Administrations (NDA)

1 590

1 482

1 077

405

108

650

611

39

Other revenue

93

Title III

Operational activities (DA)

—

CA

4 531

4 486

45

| — | PA |
| --- | --- |

—

PA

4 531

4 163

368

Assigned revenue (Phare)

500

381

Assigned revenue (Phare)

500

224

28

472

0

284

171

Total

Total

13 121

13 095

Total CA

Total CA

13 121

12 660

972

45

Total PA

Total PA

13 121

12 660

11 641

972

508

1 088

916

59

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

NB:

Table 2

Economic outturn account for the financial years 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Operating revenue |
| Community subsidies | 13 394 | 10 592 |
| Other revenues | 93 | 312 |
| Total (a) | 13 488 | 10 904 |
| Operating expenditure |
| Staff expenditure | 6 566 | 5 843 |
| Fixed asset-related expenditure | 292 | |
| Other administrative expenditure | 2 369 | 2 269 |
| Operating activities | 4 629 | 4 181 |
| Total (b) | 13 857 | 12 293 |
| Surplus/(deficit) from operating activities (c = a - b) | - 370 | - 1 389 |
| Revenue from financial operations (e) | | |
| Expenditure on financial operations (f) | 16 | 35 |
| Surplus/(deficit) from non-operating activities (g = e - f) | - 16 | - 35 |
| Economic result for the year (h = c + g) | - 385 | - 1 424 |
| NB: These accounts are drawn up on an accrual basis. |

(1000 euro)

2006

2005

Operating revenue

Community subsidies

13 394

10 592

Other revenues

93

312

Total (a)

Total (a)

13 488

13 488

10 904

10 904

Operating expenditure

Staff expenditure

6 566

5 843

Fixed asset-related expenditure

292

Other administrative expenditure

2 369

2 269

Operating activities

4 629

4 181

Total (b)

Total (b)

13 857

13 857

12 293

12 293

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

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

- 370

- 1 389

Revenue from financial operations (e)

Expenditure on financial operations (f)

16

35

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

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

- 16

- 16

- 35

- 35

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

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

- 385

- 385

- 1 424

- 1 424

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

NB:

Table 3

Balance sheet at 31 December 2006 and 2005

| (1000 euro) |
| --- |
| | 2006 | 2005 |
| Non-current assets |
| Intangible fixed assets | 374 | 56 |
| Tangible fixed assets | 2 809 | 2 933 |
| Current assets |
| Short-term receivables | 416 | 224 |
| Cash and cash equivalents | 1 881 | 3 005 |
| Total assets | 5 480 | 6 218 |
| Current liabilities |
| Provisions for risks and charges | 149 | 115 |
| Accounts payable | 2 843 | 3 231 |
| Total liabilities | 2 992 | 3 346 |
| Net assets |
| Accumulated surplus/deficit | 2 872 | 4 296 |
| Economic result for the year | - 385 | - 1 424 |
| Total net assets | 2 488 | 2 872 |
| Total liabilities and net assets | 5 480 | 6 218 |
| NB: these accounts are drawn up on an accrual basis. |

(1000 euro)

2006

2005

Non-current assets

Intangible fixed assets

374

56

Tangible fixed assets

2 809

2 933

Current assets

Short-term receivables

416

224

Cash and cash equivalents

1 881

3 005

Total assets

Total assets

5 480

5 480

6 218

6 218

Current liabilities

Provisions for risks and charges

149

115

Accounts payable

2 843

3 231

Total liabilities

Total liabilities

2 992

2 992

3 346

3 346

Net assets

Accumulated surplus/deficit

2 872

4 296

Economic result for the year

- 385

- 1 424

Total net assets

Total net assets

2 488

2 488

2 872

2 872

Total liabilities and net assets

Total liabilities and net assets

5 480

5 480

6 218

6 218

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

NB

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