# C_2005078EN.01004701.xml

| 31.3.2005 | EN | Official Journal of the European Union | C 78/47 |
| --- | --- | --- | --- |

31.3.2005

EN

Official Journal of the European Union

C 78/47

---

Publication of the final accounts for the financial year 2003 — Community Plant Variety Office

(2005/C 78/13)

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=571&lang=en&page=ocvv/financement.html

Table 1

Implementation of the budget for the financial year 2003

| (million euro) |
| --- |
| Revenue | Expenditure |
| Source of revenue | Revenue entered in the final budget for the financial year | Revenue received | Expenditure allocation | Appropriations in the final budget | Appropriations carried over from the previous financial year | Available appropriations
  (2003 budget and 2002 financial year) |
| entered | committed | paid | carried over | cancelled | outstanding commitments | paid | cancelled | appropriations | committed | paid | carried over | cancelled |
| Own revenue | 7,4 | 8,2 | Title I
  Staff | 3,6 | 3,5 | 3,2 | 0,1 | 0,2 | 0,0 | 0,0 | 0,0 | 3,6 | 3,5 | 3,3 | 0,1 | 0,2 |
| Administrative revenue | 0,2 | 0,0 | Title II
  Administration | 1,0 | 0,8 | 0,6 | 0,2 | 0,2 | 0,2 | 0,1 | 0,0 | 1,2 | 0,8 | 0,7 | 0,2 | 0,3 |
| Miscellaneous revenue | 0,0 | 0,1 | Title III
  Operating activities | 6,6 | 6,1 | 1,2 | 4,9 | 0,5 | 3,7 | 1,3 | 0,2 | 10,3 | 6,1 | 2,5 | 4,9 | 0,7 |
| Financial revenue | 0,4 | 0,4 | | | | | | | | | | | | | | |
| Budgetary balance from the previous financial year | 3,2 | 0,0 | | | | | | | | | | | | | | |
| Total | 11,1 | 8,8 | Total | 11,1 | 10,4 | 5,0 | 5,2 | 1,0 | 3,9 | 1,5 | 0,2 | 15,0 | 10,4 | 6,5 | 5,2 | 1,2 |
| NB: The totals may include differences due to rounding. |

(million euro)

Revenue

Expenditure

Source of revenue

Revenue entered in the final budget for the financial year

Revenue received

Expenditure allocation

Appropriations in the final budget

Appropriations carried over from the previous financial year

Available appropriations

(2003 budget and 2002 financial year)

entered

committed

paid

carried over

cancelled

outstanding commitments

paid

cancelled

appropriations

committed

paid

carried over

cancelled

Own revenue

7,4

8,2

Title I

Staff

3,6

3,5

3,2

0,1

0,2

0,0

0,0

0,0

3,6

3,5

3,3

0,1

0,2

Administrative revenue

0,2

0,0

Title II

Administration

1,0

0,8

0,6

0,2

0,2

0,2

0,1

0,0

1,2

0,8

0,7

0,2

0,3

Miscellaneous revenue

0,0

0,1

Title III

Operating activities

6,6

6,1

1,2

4,9

0,5

3,7

1,3

0,2

10,3

6,1

2,5

4,9

0,7

Financial revenue

0,4

0,4

Budgetary balance from the previous financial year

3,2

0,0

Total

Total

11,1

8,8

Total

Total

11,1

10,4

5,0

5,2

1,0

3,9

1,5

0,2

15,0

10,4

6,5

5,2

1,2

NB: The totals may include differences due to rounding.

NB:

Table 2

Revenue and expenditure account for the financial years 2003 and 2002

| (1000 euro) |
| --- |
| | 2003 | 2002 |
| Revenue |
| Own revenue | 8 199 | 8 564 |
| Miscellaneous revenue | 156 | 61 |
| Financial revenue | 401 | 615 |
| Total revenue (a) | 8 757 | 9 240 |
| Expenditure |
| Staff — Title I of the budget |
| Payments | 3 245 | 2 807 |
| Appropriations carried over | 98 | 26 |
| Administration — Title II of the budget |
| Payments | 583 | 570 |
| Appropriations carried over | 195 | 163 |
| Operating activities — Title III of the budget |
| Payments | 1 179 | 975 |
| Appropriations carried over | 4 863 | 3 699 |
| Total expenditure (b) | 10 164 | 8 239 |
| Outturn for the financial year (a – b) | – 1 407 | 1 001 |
| Balance carried over from the previous financial year | 13 977 | 11 029 |
| Appropriations carried over and cancelled | 249 | 1 949 |
| Exchange-rate differences | 0 | – 3 |
| Future provision | 5 | 0 |
| Balance for the financial year | 12 825 | 13 977 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

2003

2002

Revenue

Own revenue

8 199

8 564

Miscellaneous revenue

156

61

Financial revenue

401

615

Total revenue (a)

Total revenue (a)

8 757

9 240

Expenditure

Staff — Title I of the budget

Payments

3 245

2 807

Appropriations carried over

98

26

Administration — Title II of the budget

Payments

583

570

Appropriations carried over

195

163

Operating activities — Title III of the budget

Payments

1 179

975

Appropriations carried over

4 863

3 699

Total expenditure (b)

Total expenditure (b)

10 164

8 239

Outturn for the financial year (a – b)

Outturn for the financial year (a – b)

– 1 407

1 001

Balance carried over from the previous financial year

13 977

11 029

Appropriations carried over and cancelled

249

1 949

Exchange-rate differences

0

– 3

Future provision

5

0

Balance for the financial year

Balance for the financial year

12 825

13 977

NB: The totals may include differences due to rounding.

NB:

Table 3

Balance sheet at 31 December 2003 and 31 December 2002

| (1000 euro) |
| --- |
| Assets | 2003 | 2002 | Liabilities | 2003 | 2002 |
| Fixed assets | | | Fixed capital | | |
| Computer software | 78 | 68 | Own capital | 2 538 | 2 503 |
| Buildings | 2 427 | 2 404 | | | |
| Computer equipment | 219 | 229 | Reserve | 13 977 | 11 029 |
| Equipment and furniture | 161 | 140 | Balance for the financial year | – 1 153 | 2 948 |
| Depreciation | – 345 | – 338 | Subtotal | 15 363 | 16 480 |
| | | | Current liabilities | | |
| Subtotal | 2 538 | 2 503 | Outstanding commitments in respect of carry-overs from 2002 | 2 145 | 0 |
| Indemnities and guarantees | 3 | 0 | Automatic carry-overs | 5 156 | 3 887 |
| Current assets | | | Suppliers | 1 | 160 |
| Recovery orders | 3 | 51 | Advances from customers | 194 | 366 |
| Sundry accounts receivable | 29 | 24 | VAT to be paid | 216 | 216 |
| VAT to be recovered | 371 | 384 | Deductions from salaries | 9 | 32 |
| Subtotal | 403 | 459 | Subtotal | 7 721 | 4 661 |
| Cash accounts | | | | | |
| Banks | 20 065 | 18 103 | | | |
| Imprest account | 75 | 75 | | | |
| Subtotal | 20 140 | 18 178 | | | |
| Total | 23 084 | 21 141 | Total | 23 084 | 21 141 |
| NB: The totals may include differences due to rounding. |

(1000 euro)

Assets

2003

2002

Liabilities

2003

2002

Fixed assets

Fixed assets

Fixed capital

Fixed capital

Computer software

78

68

Own capital

2 538

2 503

Buildings

2 427

2 404

Computer equipment

219

229

Reserve

13 977

11 029

Equipment and furniture

161

140

Balance for the financial year

– 1 153

2 948

Depreciation

– 345

– 338

Subtotal

Subtotal

15 363

16 480

Current liabilities

Current liabilities

Subtotal

Subtotal

2 538

2 503

Outstanding commitments in respect of carry-overs from 2002

2 145

0

Indemnities and guarantees

Indemnities and guarantees

3

0

Automatic carry-overs

5 156

3 887

Current assets

Current assets

Suppliers

1

160

Recovery orders

3

51

Advances from customers

194

366

Sundry accounts receivable

29

24

VAT to be paid

216

216

VAT to be recovered

371

384

Deductions from salaries

9

32

Subtotal

Subtotal

403

459

Subtotal

Subtotal

7 721

4 661

Cash accounts

Cash accounts

Banks

20 065

18 103

Imprest account

75

75

Subtotal

Subtotal

20 140

18 178

Total

Total

23 084

21 141

Total

Total

23 084

21 141

NB: The totals may include differences due to rounding.

NB:

---