Community Plant Variety Office (Angers) — Publication of the final accounts for the financial year 2007
Date: 2008-10-31
Institutions: European Commission
Subjects: Community Plant Variety Office, financial year, implementation of the budget, publication of accounts

C 278/70

EN

Official Journal of the European Union

31.10.2008

Community Plant Variety Office (Angers) — Publication of the final accounts for the financial
year 2007

(2008/C 278/23)

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

Table 1

Budget implementation for the financial year 2007

Expenditure

Final budget appropriations

(1 000 euro)

Appropriations carried over from the previous
financial year

entered

committed

paid

carried over

cancelled

available

paid

cancelled

Revenue

Revenue
entered in
the final
budget for
the financial
year (1)

8 991

3 545

Source of revenue

Own revenue

Accumulated surplus

Community subsidies

172

Revenue
collected

Allocation of expenditure

8 999

Title I
Staff (NDA)

0

0

Title II
Administration (NDA)

activities

Title III
Operating
(DA)

— CA

Other revenue

707

575

— PA

4 857

4 556

4 508

48

2 857

2 477

997

1 481

301

380

1 438

540

2 118

1 221

53

852

—

—

905

51

408

—

459

2

444

—

—

446

Total

13 415

9 574

Total PA

13 415

7 033

10 666

5 458

6 896

5 701

Total CA

14 610

12 492

5 161

5 505

0

0

1 528

1 528

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.
(1) The published budget states 13 405 (000) as total revenue and 13 399 (000) as total payment appropriations. The correct amount, however, should have been 13 415 (000). This table works with the correct amounts.

NB: Revenue collected and payments are estimated on a cash basis.

.

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2
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7
1

C 278/72

EN

Official Journal of the European Union

31.10.2008

Economic outturn account for the financial years 2007 and 2006

Table 2

Operating revenue

Fees collected

Other revenue

Operating expenditure

Staff expenditure

Fixed-asset-related expenditure

Other administrative expenditure

Operational expenditure

(1 000 euro)

2007

2006

8 983

387

8 844

29

Total (a)

9 370

8 873

4 554

184

1 130

4 814

4 398

191

1 031

4 535

Total (b)

10 682

10 155

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

- 1 312

- 1 282

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

602

8

594

0

7

- 7

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

Economic result for the year

- 725

495

0

495

7

38

- 31

- 818

31.10.2008

EN

Official Journal of the European Union

C 278/73

Table 3

Balance sheet at 31 December 2007 and 2006

Non-current assets

Intangible fixed assets

Tangible fixed assets

Financial fixed assets

Current assets

Short-term receivables

Cash and cash equivalents

Accounts payable

Reserve

Accumulated surplus/deficit

Provisions for risks and liabilities

Economic result for the year

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

(1 000 euro)

2007

2006

269

3 677

5 003

43

3 316

3

2 644

1 866

11 905

18 487

Total assets

23 498

23 715

8 591

8 342

Total liabilities

8 591

8 342

Net assets

14 907

15 373

15 373

16 191

259

- 725

0

- 818

Net capital

14 907

15 373