31.10.2008

Official Journal of the European Union

C 278/67

European Monitoring Centre for Drugs and Drug Addiction (Lisbon) — Publication of the final accounts for the financial year 2007

(2008/C 278/22)

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

http://www.emcdda.europa.eu/html.cfm/index58687EN.html

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

Table 1

Budget implementation for the financial year 2007

(1000 euro)
Revenue			Expenditure
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	Final budget appropriations for the financial year					Appropriations carried over from the previous financial year
Source of revenue	Revenue entered in the final budget for the financial year	Revenue received	Allocation of expenditure	entered	committed	paid	carried over	cancelled	available	paid	carried over	cancelled
Community subsidies	13 469	13 469	Title I Staff (NDA)	7 118	7 098	7 011	87	20	95	88	0	7
Other subsidies	412	333	Title II Administrations (NDA)	2 093	2 064	1 294	770	30	405	307	0	97
			Title III Operational activities (DA)
			— CA	4 669	4 498			172
			— PA	4 669		4 452		218
Assigned revenue (Phare and CARDS)	550	0	Assigned revenue (Phare and CARDS)	550	26	0		550	584	257	327	0
Other assigned revenue	p.m.	251	Other assigned revenue	p.m.	220	177	74	0	144	139	0	5
Total	14 431	14 053	Total CA	14 431	13 906			772
Total	14 431	14 053	Total PA	14 431		12 934	931	818	1 228	791	327	109
NDA: non-differentiated appropriations (commitment appropriations equal payment appropriations). DA: differentiated appropriations (commitment appropriations and payment appropriations may differ). CA: commitment appropriations in a system of differentiated appropriations. PA: payment appropriations in a system of differentiated appropriations.

Table 2

Economic outturn account for the financial years 2007 and 2006

(1000 euro)
	2007	2006
Operating revenue
Community subsidy	13 369	13 394
Other revenues	662	93
Total (a)	14 031	13 488
Operating expenditure
Staff expenditure	7 044	6 566
Fixed asset-related expenditure	358	292
Other administrative expenditure	1 289	2 369
Operating expenditure	5 028	4 629
Total (b)	13 719	13 857
Surplus/(deficit) from operating activities (c = a - b)	312	- 370
Revenue from financial operations (e)	—	—
Expenditure on financial operations (f)	16	16
Surplus/(deficit) from non-operating activities (g = e - f)	- 16	- 16
Economic result for the year (h = c + g)	295	- 385

Table 3

Balance sheet at 31 December 2007 and 2006

(1000 euro)
	2007	2006
Non-current assets
Intangible fixed assets	426	374
Tangible fixed assets	2 725	2 809
Current assets
Short-term receivables	556	416
Cash and cash equivalents	1 847	1 881
Total assets	5 554	5 480
Current liabilities
Provisions for risks and charges	165	149
Accounts payable	2 606	2 843
Total liabilities	2 771	2 992
Net assets	2 783	2 488
Reserves
Accumulated surplus/deficit	2 488	2 872
Economic result for the year	295	- 385
Net capital	2 783	2 488