European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki — Publication of the final accounts for the financial year 2007
Date: 2008-10-31
Institutions: European Commission
Subjects: Cedefop, financial year, implementation of the budget, publication of accounts

31.10.2008

EN

Official Journal of the European Union

C 278/45

European Centre for the Development of Vocational Training (Cedefop) — Thessaloniki —
Publication of the final accounts for the financial year 2007

(2008/C 278/15)

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 the data provided by the Centre in its annual
accounts.

Source of revenue

Revenue

Revenue
entered in the
final budget
for the
financial year

Revenue
collected

Allocation of
expenditure

Table 1

Implementation of the budget for the financial year 2007

Expenditure

(1 000 euro)

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

Community subsidy

16 730

16 317

Other revenue

125

96

Title I
Staff (NDA)

Title II
Administration
(NDA)

Title III
Operating activities
(DA)

— CA

— PA

Assigned revenue (1)

544

494

Assigned revenue

9 631

9 000

8 694

306

631

338

338

240

2 049

1 754

808

1 096

145

559

559

519

5 150

5 175

544

4 805

82

4 869

19

Total CA

17 374

15 641

0

99

525

1 927

0

207

0

775

983

0

0

916

1 813

1 813

0

0

0

0

446

227

1 343

986

0

0

0

0

551

551

551

98

40

0

0

138

276

276

Total

17 399

16 907

Total PA

17 399

14 390

2 026

(1) For Phare funds of 50 000 euro the recovery order of 2007 was only collected in February 2008.

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.

C

2
7
8
/
4
6

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
8

.

31.10.2008

EN

Official Journal of the European Union

C 278/47

Economic outturn account for the financial years 2007 and 2006

Table 2

(1 000 euro)

2007

2006

15 707

14 146

396

373

457

279

Total (a)

16 476

14 882

9 041

460

1 429

5 290

8 166

480

1 181

4 340

Total (b)

16 220

14 167

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

256

715

Operating revenue

Community subsidies

Other subsidies

Other revenues

Operating expenditure

Staff expenditure

Fixed asset related expenditure

Other administrative expenditure

Operational expenditure

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)

Table 3

Balance sheet at 31 December 2007 and 2006

0

3

- 3

253

0

4

- 4

711

(1 000 euro)

2007

2006

Non-current assets

Intangible fixed assets

Tangible fixed assets

Long-term receivables

Current assets

Short-term pre-financing

Stock

Short-term receivables

Cash and cash equivalents

Current liabilities

Provisions for risks and charges

Accounts payable

Reserves

Accumulated surplus/deficit

Economic result for the year

110

4 621

5

384

155

462

3 763

Total assets

9 500

412

3 037

Total liabilities

3 449

Net assests

6 050

5 798

253

Net capital

6 050

92

4 887

5

552

0

438

3 919

9 893

317

3 777

4 094

5 799

5 088

711

5 799