Community Plant Variety Office — Publication of the final accounts for the financial year 2005
Date: 2006-10-31
Institutions: European Commission
Subjects: Community Plant Variety Office, financial year, implementation of the budget, publication of accounts

31.10.2006

EN

Official Journal of the European Union

C 266/49

Community Plant Variety Office — Publication of the final accounts for the financial year 2005

(2006/C 266/17)

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: Office data — These tables summarise the data supplied by the Office in its annual accounts.

Implementation of the budget for the financial year 2005

Table 1

Expenditure

(1 000 euro)

Final budget appropriations

Appropriations carried over
from the previous financial year

Appropriations available
(appropriations of the financial year and previous financial
year)

entered

committed

paid

carried
over

cancelled

available

paid

cancelled

available

committed

paid

carried
over

cancelled

4 307

4 284

4 237

47

23

38

32

6

4 345

4 322

4 269

47

29

3 608

2 846

2 190

630

762

705

583

122

4 313

3 551

2 773

630

884

Revenue

Revenue entered
in the final budget
for the financial
year

Source of revenue

Revenue
collected

Allocation of
expenditure

Own revenue

13 113

8 848

Community
subsidies

0

Title I
Staff (NDA)

0

Other revenue

333

654

Title II
Administration
(NDA)

Titre III
Operating activities
(DA)

— CA

5 531

5 320

0

— PA

4 414

0

4 002

0

0

Total CE 13 446

12 450

0

677

211

412

996

Total

13 446

9 502

Total CP

12 329

0

10 429

677

1 197

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.

0

0

743

743

0

0

0

0

0

5 531

5 320

0

4 414

0

4 002

0

0

211

412

128

14 189

13 193

0

677

1 124

615

128

13 072

0

11 044

677

1 325

C

2
6
6
/
5
0

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
1
0
2
0
0
6

.

31.10.2006

EN

Official Journal of the European Union

C 266/51

Revenue and expenditure account for the financial year 2005 (1)

Table 2

(1 000 euro)

Operating revenue

Revenue

Operating expenditure

Staff

Administration

Operating activities

Other income (d)

Other charges (e)

Total (a)

Total (b)

Operating outturn (c = a - b)

Economic result (f = c + d - e)

2005

7 885

7 885

4 226

1 485

3 972

9 683

-1 798

367

0

-1 431

(1) The figures for the financial year 2004 are not given since they are not comparable to those for the financial year 2005 due to a

change in the accounting methods applied.

Table 3

Balance sheet at 31 December 2005 (1)

(1 000 euro)

Assets

Fixed assets

Short-term receivables

Cash accounts

Liabilities

Results accumulated from previous financial years

Economic result of the year

Short-term debts

2005

3 513

897

19 111

23 521

17 621

-1 431

7 331

23 521

Total

Total

(1) The figures for the financial year 2004 are not given since they are not comparable to those for 2005 due to a change in the

accounting methods applied.