# C_2007261EN.01007001.xml

| 31.10.2007 | EN | Official Journal of the European Union | C 261/70 |
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31.10.2007

EN

Official Journal of the European Union

C 261/70

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Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year 2006

(2007/C 261/23)

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

http://www.cpvo.europa.eu/default.php?res=1&w=1016&h=605&lang=en&page=ocvv/financement.html

Source: Data supplied by the Office — This table summarises the data provided supplied by the Office 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 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 |

(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 |
| --- | --- |

—

PA

4 656

0

4 358

0

298

0

0

0

Total

Total

11 178

9 330

Total CE

Total CE

13 018

11 356

0

0

1 664

677

418

259

Total CP

Total CP

11 178

0

9 411

903

863

677

418

259

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

(1000 euro)

2006

2005

Operating revenue

Fees collected

8 844

7 649

Other revenues

29

235

Total (a)

Total (a)

8 873

8 873

7 884

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)

Total (b)

10 155

10 155

9 682

9 682

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

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

- 1 282

- 1 282

- 1 798

- 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)

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

495

495

367

367

Extraordinary income

7

—

Extraordinary expenditure

38

—

Surplus/(deficit) from extraordinary activities

Surplus/(deficit) from extraordinary activities

- 31

- 31

—

—

Economic result for the year

Economic result for the year

- 818

- 818

- 1 431

- 1 431

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

(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

Total assets

22 792

22 792

23 521

23 521

Accounts payable

7 419

7 331

Total liabilities

Total liabilities

7 419

7 419

7 331

7 331

Net assets

Accumulated surplus/deficit

16 191

17 621

Economic result for the year

- 818

- 1 431

Total net assets

Total net assets

15 373

15 373

16 190

16 190

Total liabilities and net assets

Total liabilities and net assets

22 792

22 792

23 521

23 521

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

NB

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