Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year 2006
Date: 2007-10-31
Institutions: European Commission
Subjects: Community Plant Variety Office, financial year, implementation of the budget, publication of accounts

C 261/70

EN

Official Journal of the European Union

31.10.2007

Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year
2006

(2007/C 261/23)

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

http://www.cpvo.europa.eu/default.php?res=1&w=1016&h=605&lang=en&page=ocvv/financement.html

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

Revenue

Revenue entered in
the final budget for
the financial year

Source of revenue

Revenue
collected

Allocation of expendi-
ture

Own revenue

8 395

8 478

Table 1

Budget implementation for the financial year 2006

Expenditure

Final budget appropriations

(1 000 euro)

Appropriations carried over from the previous financial
year

entered

committed

paid

carried over

cancelled

available

paid

cancelled

2 130

Title I
Staff (NDA)

0

4 451

4 404

4 351

51

49

47

47

0

2 071

1 555

702

852

516

630

371

259

Accumulated
surplus

Community
subsidies

328

328

Title II
Administration
(NDA)

Title III
Operating activities
(DA)

— CA

Other revenue

325

524

— PA

6 496

4 656

5 397

0

0

4 358

Total CE

13 018

11 356

0

0

0

0

1 099

298

1 664

863

0

0

677

677

0

0

418

418

0

0

259

259

Total

11 178

9 330

Total CP

11 178

0

9 411

903

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.

.

3
1
1
0
2
0
0
7

.

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N

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f
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i
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n
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n
o
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2
6
1
/
7
1

C 261/72

EN

Official Journal of the European Union

31.10.2007

Economic outturn account for the financial years 2006 and 2005

Table 2

Operating revenue

Fees collected

Other revenues

Operating expenditure

Staff expenditure

Fixed asset related expenditure

Other administrative expenditure

Operating expenditure

(1 000 euro)

2006

2005

Total (a)

8 844

29

8 873

4 398

191

1 031

4 535

Total (b)

10 155

7 649

235

7 884

4 226

189

1 296

3 971

9 682

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

- 1 282

- 1 798

Revenue from financial operations (e)

Expenditure on financial operations (f)

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

Extraordinary income

Extraordinary expenditure

Surplus/(deficit) from extraordinary activities

Economic result for the year

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

495

0

495

7

38

- 31

- 818

367

0

367

—

—

—

- 1 431

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 receivables

Cash and cash equivalents

Accounts payable

Net assets

Accumulated surplus/deficit

Economic result for the year

43

3 319

943

18 487

Total assets

22 792

Total liabilities

7 419

7 419

16 191

- 818

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

Total net assets

15 373

Total liabilities and net assets

22 792

81

3 432

897

19 111

23 521

7 331

7 331

17 621

- 1 431

16 190

23 521