EN Official Journal of the European Union C 278/70

Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year 2007

(2008/C 278/23)

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

http://www.cpvo.europa.eu/default.php?lang=en&page=ocvv/financement.html

Source: Data supplied by the Office — This table summarises the data provided by the Office in its annual accounts.

Table 1

Budget implementation for the financial year 2007

(1000 euro) Revenue Expenditure Source of revenue Revenue entered in the final budget for the financial year (1) 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 8 991 8 999 Title I Staff (NDA) 4 857 4 556 4 508 48 301 53 51 2 Accumulated surplus 3 545 0 Community subsidies 172 0 Title II Administration (NDA) 2 857 2 477 997 1 481 380 852 408 444 Other revenue 707 575 Title III Operating activities (DA) — CA 6 896 5 458 0 1 438 — — — PA 5 701 5 161 0 540 Total 13 415 9 574 Total CA 14 610 12 492 5 505 1 528 2 118 — — — Total PA 13 415 7 033 10 666 1 528 1 221 905 459 446 NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). DA: differentiated appropriations (commitment appropriations may differ from payment appropriations). CA: commitment appropriations in a system of differentiated appropriations. PA: payment appropriations in a system 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 Fees collected 8 983 8 844 Other revenue 387 29 Total (a) 9 370 8 873 Operating expenditure Staff expenditure 4 554 4 398 Fixed-asset-related expenditure 184 191 Other administrative expenditure 1 130 1 031 Operational expenditure 4 814 4 535 Total (b) 10 682 10 155 Surplus /(deficit) from operating activities (c = a - b) - 1 312 - 1 282 Revenue from financial operations (e) 602 495 Expenditure on financial operations (f) 8 0 Surplus /(deficit) from non-operating activities (g = e - f) 594 495 Extraordinary income 0 7 Extraordinary expenditure 7 38 Surplus /(deficit) from extraordinary activities - 7 - 31 Economic result for the year - 725 - 818 NB: These accounts are drawn up on an accrual basis.





Table 3

Balance sheet at 31 December 2007 and 2006

(1000 euro) 2007 2006 Non-current assets Intangible fixed assets 269 43 Tangible fixed assets 3 677 3 316 Financial fixed assets 5 003 3 Current assets Short-term receivables 2 644 1 866 Cash and cash equivalents 11 905 18 487 Total assets 23 498 23 715 Accounts payable 8 591 8 342 Total liabilities 8 591 8 342 Net assets 14 907 15 373 Reserve Accumulated surplus/deficit 15 373 16 191 Provisions for risks and liabilities 259 0 Economic result for the year - 725 - 818 Net capital 14 907 15 373 NB: These accounts are drawn up on an accrual basis.

(1) The published budget states 13 405 (000) as total revenue and 13 399 (000) as total payment appropriations. The correct amount, however, should have been 13 415 (000). This table works with the correct amounts.

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