# C_2005332EN.01010501.xml

| 28.12.2005 | EN | Official Journal of the European Union | C 332/105 |
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28.12.2005

EN

Official Journal of the European Union

C 332/105

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REPORT

REPORT

on the annual accounts of the Community Plant Variety Office concerning the financial year 2004 together with the Office's replies

(2005/C 332/15)

CONTENTS

| 1-2 | INTRODUCTION |
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1-2

| 3-6 | THE COURT'S OPINION |
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3-6

| 7-8 | OBSERVATIONS |
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7-8

Tables 1 to 4

The Office's replies

The Office's replies

INTRODUCTION

| 1. | The Community Plant Variety Office (hereinafter referred to as ‘the Office’) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). Its main task is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States. Table 1 summarises the Office's competencies and activities on the basis of information it has supplied. |
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1.

The Community Plant Variety Office (hereinafter referred to as ‘the Office’) was created by Council Regulation (EC) No 2100/94 of 27 July 1994 (1). Its main task is to register and examine applications for the grant of Community industrial property rights for plant varieties and to ensure that the necessary technical examinations are carried out by the competent offices in the Member States. Table 1 summarises the Office's competencies and activities on the basis of information it has supplied.

1

Table 1

| 2. | For information, the annual accounts drawn up by the Office for the financial year 2004 are summarised in Tables 2, 3 and 4. |
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2.

For information, the annual accounts drawn up by the Office for the financial year 2004 are summarised in Tables 2, 3 and 4.

Tables 2, 3 and 4

THE COURT'S OPINION

| 3. | This opinion is addressed to the Administrative Council of the Office, pursuant to Article 111 of Council Regulation (EC) No 2100/94. |
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3.

This opinion is addressed to the Administrative Council of the Office, pursuant to Article 111 of Council Regulation (EC) No 2100/94.

| 4. | The Office's accounts for the financial year ended 31 December 2004 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions. |
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4.

The Office's accounts for the financial year ended 31 December 2004 (2) were drawn up by its President, pursuant to Article 112 of Regulation (EC) No 2100/94, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions.

2

| 5. | The Court conducted an audit in accordance with its policies and standards, which are based on international auditing standards that have been adapted to the Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular. |
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5.

The Court conducted an audit in accordance with its policies and standards, which are based on international auditing standards that have been adapted to the Community context. The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular.

| 6. | The Court has obtained a reasonable basis for the opinion expressed below. |
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6.

The Court has obtained a reasonable basis for the opinion expressed below.

Reliability of the accountsThe Office's accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Office's annual accounts, taken as a whole, are legal and regular.The observations which follow do not call the Court's opinion into question.

Reliability of the accountsThe Office's accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.Legality and regularity of the underlying transactionsThe transactions underlying the Office's annual accounts, taken as a whole, are legal and regular.The observations which follow do not call the Court's opinion into question.

OBSERVATIONS

| 7. | As regards operating appropriations, the Office's budget has adopted the system of differentiated appropriations, which distinguishes between commitment appropriations and payment appropriations. However, the presentation of its accounts does not take the type of appropriations that are managed by it into consideration. |
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7.

As regards operating appropriations, the Office's budget has adopted the system of differentiated appropriations, which distinguishes between commitment appropriations and payment appropriations. However, the presentation of its accounts does not take the type of appropriations that are managed by it into consideration.

| 8. | In 2004, the Office took into account for the first time the annual depreciation on its premises. However, it has not taken account of the depreciation that it ought to have made since it acquired the premises, namely, that relating to the period 2000-2003 (3). |
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8.

In 2004, the Office took into account for the first time the annual depreciation on its premises. However, it has not taken account of the depreciation that it ought to have made since it acquired the premises, namely, that relating to the period 2000-2003 (3).

3

This report was adopted by the Court of Auditors in Luxembourg at its meeting of 5 October 2005.

For the Court of Auditors

Hubert WEBER

President

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(1)  OJ L 227, 1.9.1994, p. 27.

1

(2)  These accounts were drawn up on 4 July 2005 and received by the Court on 11 July 2005.

2

(3)  If the historical depreciation of the Office's building had been taken into account the total amount for depreciation entered in the balance sheet would have increased from 525 000 euro to approximately 900 000 euro. To compensate, the amount of own capital would have fallen by an equivalent amount from 2 508 000 euro to approximately 2 135 000 euro.

3

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Table 1

Community Plant Variety Office (Angers)

| Areas of Community competence deriving from the Treaty | Competencies of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994 | Governance | Resources available to the Office in 2004

  (2003 data) | Products and services supplied in 2004

  (2003 data) |
| --- | --- | --- | --- | --- |
| Free movement of goods

  Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States.

  (Extract from Article 30 of the Treaty) | Objectives

  To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties | Tasks







  — | To decide whether to refuse or grant applications for Community plant variety rights |

Areas of Community competence deriving from the Treaty

Competencies of the Office as defined in Council Regulation (EC) No 2100/94 of 27 July 1994

Governance

Resources available to the Office in 2004

(2003 data)

Products and services supplied in 2004

(2003 data)

Free movement of goods

Prohibitions or restrictions justified on grounds of the protection of industrial and commercial property shall not constitute a means of arbitrary discrimination or a disguised restriction on trade between the Member States.

(Extract from Article 30 of the Treaty)

Objectives

To apply the system of Community plant variety rights as the sole and exclusive form of Community industrial property rights for plant varieties

Tasks

—

To decide whether to refuse or grant applications for Community plant variety rights

| — | To decide on objections |
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—

To decide on objections

| — | To decide on appeals |
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—

To decide on appeals

| — | To decide on the revocation or cancellation of a Community plant variety right |
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—

To decide on the revocation or cancellation of a Community plant variety right

| 1. | The President directs the Office. He is appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council. |
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1.

The President directs the Office. He is appointed by the Council from a list of candidates proposed by the Commission after obtaining the opinion of the Administrative Council.

| 2. | The Administrative Council oversees the Office's work programme and draws up rules governing the Office's working methods. It is composed of one representative of each Member State and one representative of the Commission and their alternates. |
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2.

The Administrative Council oversees the Office's work programme and draws up rules governing the Office's working methods. It is composed of one representative of each Member State and one representative of the Commission and their alternates.

| 3. | Decisions regarding the grant of Community plant variety rights are adopted by Committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings. |
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3.

Decisions regarding the grant of Community plant variety rights are adopted by Committees composed of three members of staff of the Office and by the Board of Appeal in appeal proceedings.

| 4. | Control by the Commission: review of the legality of acts by the President for which Community legislation provides no judicial review by any other body, as well as the legality of acts by the Administrative Council in respect of the Office's budget. |
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4.

Control by the Commission: review of the legality of acts by the President for which Community legislation provides no judicial review by any other body, as well as the legality of acts by the Administrative Council in respect of the Office's budget.

| 5. | External control: European Court of Auditors |
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5.

External control: European Court of Auditors

| 6. | Discharge given to the President by the Administrative Council |
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6.

Discharge given to the President by the Administrative Council

Budget:

11,3 million eur (11,1 million eur)o, including Community contribution: 0 % (0 %)

Staff numbers as at 31 December 2004:

Number of posts in establishment plan: 38 (35)

Posts occupied: 36 (34)

+ 4 (1) other posts (auxiliary contracts, national experts on secondment, local staff, employment agency staff)

Total staff: 40 (35)

Assigned to the following duties:

operational: 16 (13)

administrative: 18 (16)

mixed: 6 (6)

Applications heard: 2 651(2 516)

Rights granted: 2 178(1 869)

Community rights in force at the end of the year: 10 191(8 764)

In an IFOP poll, 90 % of the Office's clients expressed overall satisfaction. This included 51 % who were very or extremely satisfied.

Source: Data submitted by the Office

Table 2

Community Plant Variety Office — Implementation of the budget for the financial year 2004

| (1000 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 | 7 484 | 8 358 | Title I
  Staff | 3 733 | 3 673 | 3 635 | 38 | 60 | 28 | 28 | 0 | 0 | 3 761 | 3 701 | 3 663 | 38 | 60 |
| Administrative revenue | 15 | 30 | Title II
  Administration | 2 031 | 1 570 | 861 | 705 | 465 | 195 | 138 | 57 | 0 | 2 226 | 1 765 | 999 | 705 | 522 |
| Miscellaneous revenue | 0 | 0 | Title III
  Operating activities | 5 534 | 4 629 | 494 | 4 127 | 913 | 7 127 | 3 011 | 405 | 3 711 | 12 661 | 11 756 | 3 505 | 7 838 | 1 318 |
| Financial revenue | 350 | 370 | | | | | | | | | | | | | | | |
| Deficit reserve | 3 449 | | | | | | | | | | | | | | | | |
| Total | 11 298 | 8 758 | Total | 11 298 | 9 872 | 4 990 | 4 870 | 1 438 | 7 350 | 3 177 | 462 | 3 711 | 18 648 | 17 222 | 8 167 | 8 581 | 1 900 |
| NB: Variations in totals are due to the effects of rounding.

  Source: The Office's data — This table summarises the data provided by the Office in its annual accounts. |

(1000 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

7 484

8 358

Title I

Staff

3 733

3 673

3 635

38

60

28

28

0

0

3 761

3 701

3 663

38

60

Administrative revenue

15

30

Title II

Administration

2 031

1 570

861

705

465

195

138

57

0

2 226

1 765

999

705

522

Miscellaneous revenue

0

0

Title III

Operating activities

5 534

4 629

494

4 127

913

7 127

3 011

405

3 711

12 661

11 756

3 505

7 838

1 318

Financial revenue

350

370

Deficit reserve

3 449

Total

11 298

8 758

Total

11 298

9 872

4 990

4 870

1 438

7 350

3 177

462

3 711

18 648

17 222

8 167

8 581

1 900

NB: Variations in totals are due to the effects of rounding.

Source: The Office's data — This table summarises the data provided by the Office in its annual accounts.

Table 3

Community Plant Variety Office — 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 | 99 |
| 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 |
| Out-turn 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 | 6 |
| Extraordinary income | 127 | 0 |
| Extraordinary charges | –43 | 0 |
| Balance for the financial year | 12 222 | 12 825 |
| NB: Variations in totals are due to the effects of rounding.

  Source: The Office's data — This table summarises the data provided by the Office in its annual accounts. |

(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

99

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

Out-turn 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

6

Extraordinary income

127

0

Extraordinary charges

–43

0

Balance for the financial year

12 222

12 825

NB: Variations in totals are due to the effects of rounding.

Source: The Office's data — This table summarises the data provided by the Office in its annual accounts.

Table 4

Community Plant Variety Office — Balance sheet at 31 December 2004 and 31 December 2003

| (1000 euro) |
| --- |
| Assets | 2004 | 2003 | Liabilities | 2004 | 2003 |
| Fixed assets | | | Own capital | | |
| Computer software | 110 | 77 | Own capital | 2 508 | 2 538 |
| Buildings | 2 460 | 2 427 | | | |
| Computer equipment | 260 | 218 | Reserve | 12 825 | 13 977 |
| Equipment and furniture | 203 | 161 | Balance for the financial year | – 603 | –1 152 |
| Depreciation | – 525 | – 345 | Subtotal | 14 730 | 15 363 |
| | | | Current liabilities | | |
| | | | Outstanding commitments in respect of carry-overs from 2002 | 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 & sundry accounts payable | 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: Variations in totals are due to the effects of rounding.

  Source: The Office's data — This table summarises the data provided by the Office in its annual accounts. |

(1000 euro)

Assets

2004

2003

Liabilities

2004

2003

Fixed assets

Own capital

Computer software

110

77

Own capital

2 508

2 538

Buildings

2 460

2 427

Computer equipment

260

218

Reserve

12 825

13 977

Equipment and furniture

203

161

Balance for the financial year

– 603

–1 152

Depreciation

– 525

– 345

Subtotal

14 730

15 363

Current liabilities

Outstanding commitments in respect of carry-overs from 2002

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 & sundry accounts payable

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: Variations in totals are due to the effects of rounding.

Source: The Office's data — This table summarises the data provided by the Office in its annual accounts.

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THE OFFICE'S REPLIES

| 7. | The necessary changes will be made to the presentation of the Office's budgetary accounts. |
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7.

The necessary changes will be made to the presentation of the Office's budgetary accounts.

| 8. | The necessary corrections will be made within the framework of the move to accrual accounting, which must be carried out for the financial year 2005. |
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8.

The necessary corrections will be made within the framework of the move to accrual accounting, which must be carried out for the financial year 2005.

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