# C_2007261EN.01004601.xml

| 31.10.2007 | EN | Official Journal of the European Union | C 261/46 |
| --- | --- | --- | --- |

31.10.2007

EN

Official Journal of the European Union

C 261/46

---

European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publication of the final accounts for the financial year 2006

(2007/C 261/15)

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 data provided by the Centre in its Annual Accounts.

Source:

Table 1

Implementation of the budget for the financial year 2006

| (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 |
| Own revenue | | | Title I
  Staff (NDA) | 9 443 | 8 483 | 8 145 | 338 | 960 | 213 | 213 | 173 | 0 | 40 |
| Community subsidy | 16 700 | 14 589 |
| Other revenue | 140 | 75 | Title II
  Administration (NDA) | 1 419 | 1 281 | 738 | 559 | 123 | 334 | 334 | 297 | 0 | 38 |
| Title III
  Operating activities (DA) | | | | | | | | | | |
| — | CA |

(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

Own revenue

Title I

Staff (NDA)

9 443

8 483

8 145

338

960

213

213

173

0

40

Community subsidy

16 700

14 589

Other revenue

140

75

Title II

Administration (NDA)

1 419

1 281

738

559

123

334

334

297

0

38

Title III

Operating activities (DA)

—

CA

5 978

5 722

0

0

256

0

0

0

0

0

| — | PA |
| --- | --- |

—

PA

5 978

0

4 527

0

1 451

0

0

0

0

0

Assigned revenue

723

649

Assigned revenue

723

387

65

584

74

511

337

179

333

0

Total

Total

17 563

15 313

Total CA

Total CA

17 563

15 872

0

1 480

1 413

1 058

884

0

333

77

Total PA

Total PA

17 563

0

13 475

1 480

2 607

1 058

0

649

333

77

NB: Revenue collected and payments 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 | 14 146 | 14 620 |
| Other subsidies | 457 | 399 |
| Other revenues | 279 | 291 |
| Total (a) | 14 882 | 15 309 |
| Operating expenditure |
| Staff expenditure | 8 166 | 9 091 |
| Fixed asset related expenditure | 480 | 502 |
| Other administrative expenditure | 1 181 | 1 460 |
| Operational expenditure | 4 340 | 5 021 |
| Total (b) | 14 167 | 16 074 |
| Surplus/(deficit) from operating activities (c = a - b) | 715 | - 765 |
| Financial operations revenue (e) | 0 | 1 |
| Financial operations expenditure (f) | 4 | 4 |
| Surplus/(deficit) from non-operating activities (g = e - f) | - 4 | 3 |
| Economic result for the year (h = c + g) | 711 | - 768 |
| NB: These accounts are drawn up on an accrual basis. |

(1000 euro)

2006

2005

Operating revenue

Community subsidies

14 146

14 620

Other subsidies

457

399

Other revenues

279

291

Total (a)

Total (a)

14 882

14 882

15 309

15 309

Operating expenditure

Staff expenditure

8 166

9 091

Fixed asset related expenditure

480

502

Other administrative expenditure

1 181

1 460

Operational expenditure

4 340

5 021

Total (b)

Total (b)

14 167

14 167

16 074

16 074

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

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

715

715

- 765

- 765

Financial operations revenue (e)

0

1

Financial operations expenditure (f)

4

4

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

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

- 4

- 4

3

3

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

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

711

711

- 768

- 768

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 | 92 | 136 |
| Tangible fixed assets | 4 887 | 5 218 |
| Current assets |
| Short-term pre-financing | 552 | 80 |
| Short-term receivables | 443 | 294 |
| Cash and cash equivalents | 3 919 | 3 344 |
| Total assets | 9 893 | 9 072 |
| Current liabilities |
| Provisions for risks and charges | 317 | 204 |
| Accounts payable | 3 777 | 3 780 |
| Total liabilities | 4 094 | 3 984 |
| Net assets |
| Accumulated surplus/deficit | 5 088 | 5 856 |
| Economic result of the year | 711 | - 768 |
| Total net assets | 5 799 | 5 088 |
| Total liabilities and net assets | 9 893 | 9 072 |
| NB: These accounts are drawn up on an accrual basis. |

(1000 euro)

2006

2005

Non-current assets

Intangible fixed assets

92

136

Tangible fixed assets

4 887

5 218

Current assets

Short-term pre-financing

552

80

Short-term receivables

443

294

Cash and cash equivalents

3 919

3 344

Total assets

Total assets

9 893

9 893

9 072

9 072

Current liabilities

Provisions for risks and charges

317

204

Accounts payable

3 777

3 780

Total liabilities

Total liabilities

4 094

4 094

3 984

3 984

Net assets

Accumulated surplus/deficit

5 088

5 856

Economic result of the year

711

- 768

Total net assets

Total net assets

5 799

5 799

5 088

5 088

Total liabilities and net assets

Total liabilities and net assets

9 893

9 893

9 072

9 072

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

NB:

---