Publication of the final accounts for the financial year 2003 — Community Plant Variety Office
Date: 2005-03-31
Institutions: European Commission
Subjects: Community Plant Variety Office, financial year, implementation of the budget, publication of accounts

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

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

com-
mitted

paid

carried
over

cancelled

outstand-
ing com-
mitments

paid

cancelled

appro-
priations

com-
mitted

paid

carried
over

cancelled

(million euro)

Own revenue

7,4

8,2

Administrative
revenue

Miscellaneous
revenue

Financial revenue

Budgetary balance
from the previous
financial year

0,2

0,0

0,4

3,2

Total

11,1

0,0

0,1

0,4

0,0

8,8

Title I
Staff

Title II
Administration

Title III
Operating activities

3,6

1,0

6,6

3,5

3,2

0,8

6,1

0,6

1,2

0,1

0,2

4,9

0,2

0,2

0,5

0,0

0,2

3,7

0,0

0,1

1,3

0,0

0,0

0,2

3,6

1,2

10,3

3,5

3,3

0,8

6,1

0,7

2,5

0,1

0,2

4,9

0,2

0,3

0,7

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.

C

7
8
/
4
8

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
U
n
o
n

i

.

.

3
1
3
2
0
0
5

31.3.2005

EN

Official Journal of the European Union

C 78/49

Revenue and expenditure account for the financial years 2003 and 2002

Table 2

2003

2002

(1 000 euro)

Revenue

Own revenue

Miscellaneous revenue

Financial revenue

Expenditure

Staff — Title I of the budget

Payments

Appropriations carried over

Administration — Title II of the budget

Payments

Appropriations carried over

Operating activities — Title III of the budget

Payments

Appropriations carried over

Balance carried over from the previous financial year

Appropriations carried over and cancelled

Exchange-rate differences

Future provision

NB: The totals may include differences due to rounding.

Total revenue (a)

Total expenditure (b)

Outturn for the financial year (a – b)

8 199

156

401

8 757

3 245

98

583

195

1 179

4 863

10 164

– 1 407

13 977

249

0

5

Balance for the financial year

12 825

8 564

61

615

9 240

2 807

26

570

163

975

3 699

8 239

1 001

11 029

1 949

– 3

0

13 977

C 78/50

EN

Official Journal of the European Union

31.3.2005

Balance sheet at 31 December 2003 and 31 December 2002

Table 3

Assets

2003

2002

Liabilities

2003

2002

(1 000 euro)

Fixed assets

Computer software

Buildings

Computer equipment

Equipment and furniture

Depreciation

Fixed capital

78

68

Own capital

2 427

2 404

219

161

229

140

– 345

– 338

Reserve

Balance for the financial year

Current liabilities

2 538

2 503

13 977

11 029

– 1 153

2 948

Subtotal

15 363

16 480

Indemnities and guarantees

3

0

Automatic carry-overs

Subtotal

2 538

2 503

Outstanding commitments in respect of carry-
overs from 2002

Current assets

Recovery orders

Sundry accounts receivable

VAT to be recovered

Cash accounts

Banks

Imprest account

Suppliers

Advances from customers

VAT to be paid

Deductions from salaries

3

29

371

403

51

24

384

459

Subtotal

20 065

18 103

75

75

Subtotal

20 140

18 178

Total

23 084

21 141

NB: The totals may include differences due to rounding.

2 145

0

5 156

3 887

1

194

216

9

160

366

216

32

Subtotal

7 721

4 661

Total

23 084

21 141