European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publication of the final accounts for the financial year 2006
Date: 2007-10-31
Institutions: European Commission
Subjects: Cedefop, financial year, implementation of the budget, publication of accounts

C 261/46

EN

Official Journal of the European Union

31.10.2007

European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publica-
tion of the final accounts for the financial year 2006

(2007/C 261/15)

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 data provided by the Centre in its Annual
Accounts.

Implementation of the budget for the financial year 2006

Table 1

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

(1 000 euro)

Own revenue

Community
subsidy

16 700

14 589

Title I
Staff (NDA)

Title II
Administration (NDA)

Title III
Operating activities (DA)

9 443

8 483

8 145

338

960

213

213

173

1 419

1 281

738

559

123

334

334

297

Other revenue

Assigned revenue

140

723

— CA

75

— PA

5 978

5 722

0

5 978

0

4 527

0

0

256

1 451

0

0

649

Assigned revenue

723

387

Total CA

17 563

15 872

65

0

584

74

511

1 480

1 413

1 058

Total

17 563

15 313

Total PA

17 563

0

13 475

1 480

2 607

1 058

0

0

337

884

0

0

0

179

0

649

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.

0

0

0

0

333

333

333

40

38

0

0

0

77

77

.

3
1
1
0
2
0
0
7

.

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
1
/
4
7

C 261/48

EN

Official Journal of the European Union

31.10.2007

Economic outturn account for the financial years 2006 and 2005

Table 2

Operating revenue

Community subsidies

Other subsidies

Other revenues

Operating expenditure

Staff expenditure

Fixed asset related expenditure

Other administrative expenditure

Operational expenditure

(1 000 euro)

2006

2005

14 146

14 620

457

279

399

291

Total (a)

14 882

15 309

8 166

480

1 181

4 340

9 091

502

1 460

5 021

Total (b)

14 167

16 074

Surplus/(deficit) from operating activities (c = a - b)

715

- 765

Financial operations revenue (e)

Financial operations expenditure (f)

Surplus/(deficit) from non-operating activities (g = e - f)

Economic result for the year (h = c + g)

NB: These accounts are drawn up on an accrual basis.

0

4

- 4

711

1

4

3

- 768

Table 3

Balance sheet at 31 December 2006 and 2005

(1 000 euro)

2006

2005

Non-current assets

Intangible fixed assets

Tangible fixed assets

Current assets

Short-term pre-financing

Short-term receivables

Cash and cash equivalents

Current liabilities

Provisions for risks and charges

Accounts payable

Net assets

Accumulated surplus/deficit

Economic result of the year

92

4 887

552

443

3 919

Total assets

9 893

317

3 777

Total liabilities

4 094

5 088

711

NB: These accounts are drawn up on an accrual basis.

Total net assets

5 799

Total liabilities and net assets

9 893

136

5 218

80

294

3 344

9 072

204

3 780

3 984

5 856

- 768

5 088

9 072