EN Official Journal of the European Union C 278/45

European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publication of the final accounts for the financial year 2007

(2008/C 278/15)

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 the data provided by the Centre in its annual accounts.

Table 1

Implementation of the budget for the financial year 2007

(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 Community subsidy 16 730 16 317 Title I Staff (NDA) 9 631 9 000 8 694 306 631 338 338 240 0 98 Other revenue 125 96 Title II Administration (NDA) 2 049 1 754 808 1 096 145 559 559 519 0 40 Title III Operating activities (DA) — CA 5 150 4 805 0 0 0 0 0 0 0 — PA 5 175 4 869 99 207 0 0 0 0 0 Assigned revenue (1) 544 494 Assigned revenue 544 82 19 525 0 916 446 227 551 138 Total 17 399 16 907 Total CA 17 374 15 641 1 927 775 1 813 1 343 551 276 Total PA 17 399 14 390 2 026 983 1 813 986 551 276 NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations) DA: differentiated appropriations (commitment appropriations may differ from payment appropriations) CA: commitment appropriations in the context of differentiated appropriations PA: payment appropriations in the context of differentiated appropriations NB: Revenue collected and payments are estimated on a cash basis.





Table 2

Economic outturn account for the financial years 2007 and 2006

(1000 euro) 2007 2006 Operating revenue Community subsidies 15 707 14 146 Other subsidies 396 457 Other revenues 373 279 Total (a) 16 476 14 882 Operating expenditure Staff expenditure 9 041 8 166 Fixed asset related expenditure 460 480 Other administrative expenditure 1 429 1 181 Operational expenditure 5 290 4 340 Total (b) 16 220 14 167 Surplus/(deficit) from operating activities (c = a - b) 256 715 Financial operations revenue (e) 0 0 Financial operations expenditure (f) 3 4 Surplus/(deficit) from non-operating activities (g = e - f) - 3 - 4 Economic result for the year (h = c + g) 253 711





Table 3

Balance sheet at 31 December 2007 and 2006

(1000 euro) 2007 2006 Non-current assets Intangible fixed assets 110 92 Tangible fixed assets 4 621 4 887 Long-term receivables 5 5 Current assets Short-term pre-financing 384 552 Stock 155 0 Short-term receivables 462 438 Cash and cash equivalents 3 763 3 919 Total assets 9 500 9 893 Current liabilities Provisions for risks and charges 412 317 Accounts payable 3 037 3 777 Total liabilities 3 449 4 094 Net assests 6 050 5 799 Reserves Accumulated surplus/deficit 5 798 5 088 Economic result for the year 253 711 Net capital 6 050 5 799

(1) For Phare funds of 50 000 euro the recovery order of 2007 was only collected in February 2008.

NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations)

DA: differentiated appropriations (commitment appropriations may differ from payment appropriations)

CA: commitment appropriations in the context of differentiated appropriations

PA: payment appropriations in the context of differentiated appropriations

NB: Revenue collected and payments are estimated on a cash basis.