# C_2005269EN.01005201.xml

| 28.10.2005 | EN | Official Journal of the European Union | C 269/52 |
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28.10.2005

EN

Official Journal of the European Union

C 269/52

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Community Plant Variety Office — Publication of the final accounts for the financial year 2004

(2005/C 269/14)

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

http://www.cpvo.eu.int/default.php?res=1&w=1016&h=547&lang=en&page=ocvv/financement.html

Table 1

Implementation of the budget for the financial year 2004

| (million euro) |
| --- |
| Revenue | Expenditure |
| Origin of revenue | Revenue entered in the final budget for the financial year | Revenue collected | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2004 budget and 2003 financial year) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | carried over | appropriations | committed | paid | carried over | cancelled |
| Own revenue | 7,5 | 8,4 | Title I —
  Staff | 3,7 | 3,7 | 3,6 | 0,0 | 0,1 | 0,0 | 0,0 | 0,0 | 0,0 | 3,8 | 3,7 | 3,7 | 0,0 | 0,1 |
| Administrative revenue | 0,0 | 0,0 | Title II —
  Administration | 2,0 | 1,6 | 0,9 | 0,7 | 0,5 | 0,2 | 0,1 | 0,1 | 0,0 | 2,2 | 1,8 | 1,0 | 0,7 | 0,5 |
| Miscellaneous revenue | 0,0 | 0,0 | Title III —
  Operating activities | 5,5 | 4,6 | 0,5 | 4,1 | 0,9 | 7,1 | 3,0 | 0,4 | 3,7 | 12,7 | 11,8 | 3,5 | 7,8 | 1,3 |
| Financial revenue | 0,4 | 0,4 | | | | | | | | | | | | | | | |
| Budgetary balance from the previous financial year | 3,5 | 0,0 | | | | | | | | | | | | | | | |
| Total | 11,3 | 8,8 | Total | 11,3 | 9,9 | 5,0 | 4,9 | 1,4 | 7,4 | 3,2 | 0,5 | 3,7 | 18,6 | 17,2 | 8,2 | 8,6 | 1,9 |
| NB: The totals may include differences due to rounding. |

(million euro)

Revenue

Expenditure

Origin of revenue

Revenue entered in the final budget for the financial year

Revenue collected

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2004 budget and 2003 financial year)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

carried over

appropriations

committed

paid

carried over

cancelled

Own revenue

7,5

8,4

Title I —

Staff

3,7

3,7

3,6

0,0

0,1

0,0

0,0

0,0

0,0

3,8

3,7

3,7

0,0

0,1

Administrative revenue

0,0

0,0

Title II —

Administration

2,0

1,6

0,9

0,7

0,5

0,2

0,1

0,1

0,0

2,2

1,8

1,0

0,7

0,5

Miscellaneous revenue

0,0

0,0

Title III —

Operating activities

5,5

4,6

0,5

4,1

0,9

7,1

3,0

0,4

3,7

12,7

11,8

3,5

7,8

1,3

Financial revenue

0,4

0,4

Budgetary balance from the previous financial year

3,5

0,0

Total

Total

11,3

8,8

Total

Total

11,3

9,9

5,0

4,9

1,4

7,4

3,2

0,5

3,7

18,6

17,2

8,2

8,6

1,9

NB: The totals may include differences due to rounding.

Table 2

Revenue and expenditure account for the financial years 2004 and 2003

| (1000 euro) |
| --- |
| | 2004 | 2003 |
| Revenue |
| Own revenue | 8 358 | 8 199 |
| Miscellaneous revenue | 30 | 156 |
| Financial revenue | 371 | 401 |
| Total revenue (a) | 8 759 | 8 757 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 635 | 3 245 |
| Appropriations carried over | 38 | 98 |
| Administration — Title II of the budget |
| Payments | 861 | 583 |
| Appropriations carried over | 705 | 195 |
| Operating activities — Title III of the budget |
| Payments | 494 | 1 179 |
| Appropriations carried over | 4 175 | 4 863 |
| Total expenditure (b) | 9 908 | 10 164 |
| Outturn for the financial year (a - b) | – 1 149 | – 1 407 |
| Balance carried over from the previous financial year | 12 825 | 13 977 |
| Appropriations carried over and cancelled | 462 | 249 |
| Exchange-rate differences | 0 | 0 |
| Future provision | 0 | 5 |
| Extraordinary income | 127 | 0 |
| Extraordinary expenses | – 43 | 0 |
| Balance for the financial year | 12 222 | 12 825 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2004

2003

Revenue

Own revenue

8 358

8 199

Miscellaneous revenue

30

156

Financial revenue

371

401

Total revenue (a)

Total revenue (a)

8 759

8 757

Expenditure

Staff — Title I of the budget

Payments

3 635

3 245

Appropriations carried over

38

98

Administration — Title II of the budget

Payments

861

583

Appropriations carried over

705

195

Operating activities — Title III of the budget

Payments

494

1 179

Appropriations carried over

4 175

4 863

Total expenditure (b)

Total expenditure (b)

9 908

10 164

Outturn for the financial year (a - b)

Outturn for the financial year (a - b)

– 1 149

– 1 407

Balance carried over from the previous financial year

12 825

13 977

Appropriations carried over and cancelled

462

249

Exchange-rate differences

0

0

Future provision

0

5

Extraordinary income

127

0

Extraordinary expenses

– 43

0

Balance for the financial year

Balance for the financial year

12 222

12 825

NB: The totals may include differences due to rounding.

Table 3

Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Fixed capital | | |
| Computer software | 110 | 78 | Own capital | 2 508 | 2 538 |
| Buildings | 2 460 | 2 427 | | | |
| Computer equipment | 260 | 219 | Reserve | 12 825 | 13 977 |
| Equipment and furniture | 203 | 161 | Balance for the financial year | – 603 | – 1 153 |
| Depreciation | – 525 | – 345 | Subtotal | 14 730 | 15 363 |
| | | | Current liabilities | | |
| | | | Outstanding commitments in respect of carry-overs from 2003 | 3 711 | 2 145 |
| Subtotal | 2 508 | 2 538 | Automatic carry-overs | 4 869 | 5 156 |
| Indemnities and guarantees | 3 | 3 | Suppliers | 0 | 1 |
| Current assets | | | Advances from customers | 125 | 194 |
| Recovery orders | 19 | 3 | VAT to be paid | 216 | 216 |
| Sundry accounts receivable | 11 | 29 | Deductions from salaries | 83 | 9 |
| VAT to be recovered | 434 | 371 | Subtotal | 9 004 | 7 721 |
| Subtotal | 464 | 403 | | | |
| Cash accounts | | | | | |
| Banks | 20 684 | 20 065 | | | |
| Imprest account | 75 | 75 | | | |
| Subtotal | 20 759 | 20 140 | | | |
| Total | 23 734 | 23 084 | Total | 23 734 | 23 084 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Fixed assets

Fixed capital

Fixed capital

Computer software

110

78

Own capital

2 508

2 538

Buildings

2 460

2 427

Computer equipment

260

219

Reserve

12 825

13 977

Equipment and furniture

203

161

Balance for the financial year

– 603

– 1 153

Depreciation

– 525

– 345

Subtotal

Subtotal

14 730

15 363

Current liabilities

Current liabilities

Outstanding commitments in respect of carry-overs from 2003

3 711

2 145

Subtotal

Subtotal

2 508

2 538

Automatic carry-overs

4 869

5 156

Indemnities and guarantees

Indemnities and guarantees

3

3

3

3

Suppliers

0

1

Current assets

Current assets

Advances from customers

125

194

Recovery orders

19

3

VAT to be paid

216

216

Sundry accounts receivable

11

29

Deductions from salaries

83

9

VAT to be recovered

434

371

Subtotal

Subtotal

9 004

7 721

Subtotal

Subtotal

464

403

Cash accounts

Cash accounts

Banks

20 684

20 065

Imprest account

75

75

Subtotal

Subtotal

20 759

20 140

Total

Total

23 734

23 084

Total

Total

23 734

23 084

NB: The totals may include differences due to rounding.

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