Community Plant Variety Office — Publication of the final accounts for the financial year 2004
Date: 2005-10-28
Institutions: European Commission
Subjects: Community Plant Variety Office, financial year, implementation of the budget, publication of accounts

C 269/52

EN

Official Journal of the European Union

28.10.2005

Community Plant Variety Office — Publication of the final accounts for the financial year 2004

(2005/C 269/14)

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=547&lang=en&page=ocvv/financement.html

Table 1

Implementation of the budget for the financial year 2004

Expenditure

(million euro)

Appropriations in the final budget

Appropriations carried over from the
previous financial year

Available appropriations
(2004 budget and 2003 financial year)

Revenue
collected

Expenditure allo-
cation

entered

commit-
ted

paid

carried
over

cancell-
ed

outstan-
ding
commit-
ments

paid

cancell-
ed

carried
over

appro-
pria-
tions

commit-
ted

paid

carried
over

cancell-
ed

8,4

0,0

0,0

0,4

0,0

8,8

Title I —
Staff

Title II —
Administration

Title III —
Operating activ-
ities

3,7

3,7

3,6

0,0

0,1

0,0

0,0

0,0

0,0

3,8

3,7

3,7

0,0

0,1

2,0

1,6

0,9

0,7

0,5

0,2

0,1

0,1

0,0

2,2

1,8

1,0

0,7

0,5

5,5

4,6

0,5

4,1

0,9

7,1

3,0

0,4

3,7

12,7

11,8

3,5

7,8

1,3

Total

11,3

9,9

5,0

4,9

1,4

7,4

3,2

0,5

3,7

18,6

17,2

8,2

8,6

1,9

Revenue

Revenue
entered in the
final budget
for the finan-
cial year

7,5

0,0

0,0

0,4

3,5

Origin of revenue

Own revenue

Administrative
revenue

Miscellaneous
revenue

Financial revenue

Budgetary
balance from the
previous
finan-
cial year

Total

11,3

NB: The totals may include differences due to rounding.

.

2
8
1
0
2
0
0
5

.

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

C
2
6
9
/
5
3

C 269/54

EN

Official Journal of the European Union

28.10.2005

Revenue and expenditure account for the financial years 2004 and 2003

Table 2

2004

2003

(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

Extraordinary income

Extraordinary expenses

NB: The totals may include differences due to rounding.

Total revenue (a)

Total expenditure (b)

Outturn for the financial year (a - b)

8 358

30

371

8 759

3 635

38

861

705

494

4 175

9 908

– 1 149

12 825

462

0

0

127

– 43

8 199

156

401

8 757

3 245

98

583

195

1 179

4 863

10 164

– 1 407

13 977

249

0

5

0

0

Balance for the financial year

12 222

12 825

28.10.2005

EN

Official Journal of the European Union

C 269/55

Balance sheet at 31 December 2004 and 31 December 2003

Table 3

Assets

2004

2003

Liabilities

2004

2003

(1 000 euro)

Fixed assets

Computer software

Buildings

Computer equipment

Equipment and furniture

Depreciation

110

2 460

260

203

Fixed capital

78

Own capital

2 427

219

161

Reserve

Balance for the financial year

2 508

2 538

12 825

13 977

– 603

– 1 153

– 525

– 345

Subtotal

14 730

15 363

Current liabilities

Outstanding commitments in respect of carry-
overs from 2003

Indemnities and guarantees

3

3

Suppliers

Subtotal

2 508

2 538

Automatic carry-overs

Advances from customers

VAT to be paid

Deductions from salaries

Current assets

Recovery orders

Sundry accounts receivable

VAT to be recovered

Cash accounts

Banks

Imprest account

19

11

434

464

3

29

371

403

Subtotal

20 684

20 065

75

75

Subtotal

20 759

20 140

Total

23 734

23 084

NB: The totals may include differences due to rounding.

3 711

2 145

4 869

5 156

0

125

216

83

1

194

216

9

Subtotal

9 004

7 721

Total

23 734

23 084