# EUR-Lex - 52013DC0518 - EN

*|*

# 52013DC0518

**DRAFT AMENDING BUDGET N° 6 TO THE GENERAL BUDGET 2013 STATEMENT OF REVENUE BY SECTION /* COM/2013/0518 final - 2013/ () */**

			*

			*

DRAFT AMENDING BUDGET N° 6
TO THE GENERAL BUDGET 2013

STATEMENT OF REVENUE BY SECTION

Having regard to:

–
the Treaty on the Functioning of the European
Union, and in particular Article 314 thereof, in conjunction with the
Treaty establishing the European Atomic Energy Community, and in particular
Article 106a thereof,

–
the Regulation (EU, Euratom) No 966/2012 of the
European Parliament and of the Council of 25 October 2012 on the Financial
Regulation applicable to the general budget of the Union[1], and in particular
Article 41 thereof,

–
the general budget of the European Union for the
financial year 2013 adopted on 12 December 2012[2],

–
the amending budget No 1/2013, adopted on 4 July
2013,

–
the draft amending budget No 2/2013[3], adopted on 27 March 2013,

–
the draft amending budget No 3/2013[4], adopted on 15 April 2013,

–
the draft amending budget No 4/2013[5], adopted on 29 April 2013,

–
the draft amending budget No 5/2013[6], adopted on 2 May 2013,

The European
Commission hereby presents to the budgetary authority the Draft Amending Budget
No 6 to the 2013 budget.

CHANGES TO
THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

The changes to
the statement of revenue and expenditure by section are available on EUR-Lex (http://eur-lex.europa.eu/budget/www/index-en.htm). An
English version of the changes to this statement is attached for information as
a budgetary annex.

TABLE OF CONTENTS

1.      Introduction.. 5

2.      Own Resources.. 5

2.1.       Introduction.. 5

2.2.       Revision
of the forecast of TOR, VAT and GNI bases. 6

2.3.       2009
and 2012 UK correction.. 8

2.3.1     Introduction.. 8

2.3.2     Calculation
of the corrections. 9

2.3.3     Entry
in the DAB 6/2013 of the 1st update of the
2012 UK correction and of the definitive amount of the 2009 UK
correction.. 11

2.4    Revision
of the financing of the gross reductions in GNI payments of Sweden and the
Netherlands in 2013  12

3.      Other revenue - Fines.. 13

4.      Union Trust Funds for External Actions.. 13

5.      Summary table by heading of the Financial Framework.. 14

1.           Introduction

Draft Amending Budget
(DAB) No 6 for the year 2013 concerns the following:

– A revision of the forecast of Traditional Own Resources (TOR, i.e.
customs duties and sugar sector levies), VAT and GNI bases, the budgeting of
the relevant UK corrections as well as their financing and revision of
financing of GNI reductions in favour of the Netherlands and Sweden in 2013,
resulting in a change in the distribution between Member States of their own
resources contributions to the EU budget,

– A revision of the forecast of other revenue, arising from the fine
of EUR 561 million imposed on Microsoft.

– The creation of the necessary budgetary structure to accommodate the
creation of the Union trust funds foreseen in Article 187 of the Financial
regulation.

2.           Own
Resources

2.1.        Introduction

The following
summary table shows the distribution of total own resources payments between
Member States as budgeted in:

– The 2013 Budget,

– The Draft Amending Budget (DAB) 5/2013, which covers the mobilisation
of the EU Solidarity Fund for an amount of EUR 14 607 942 in
commitment and payment appropriations relating to a flooding disaster in Slovenia, Croatia and Austria in autumn 2012,

– The present DAB 6/2013.

amounts in million euro

|| Budget 2013 || DAB 5/2013 || DAB 6/2013 || || DAB 6/2013 vs. DAB 5/2013

|| (1) || (2) || (3) || in % || (4) = (3) – (2)

BE || 5 510.4 || 5 807.6 || 5 633.2 || 4.00% || - 174.4

BG || 437.0 || 467.2 || 466.1 || 0.33% || - 1.1

CZ || 1 624.0 || 1 735.3 || 1 669.7 || 1.18% || - 65.7

DK || 2 728.2 || 2 922.9 || 2 923.8 || 2.07% || + 0.8

DE || 26 174.2 || 28 244.7 || 28 591.6 || 20.28% || + 346.9

EE || 182.6 || 195.2 || 203.0 || 0.14% || + 7.8

IE || 1 416.2 || 1 512.4 || 1 607.5 || 1.14% || + 95.1

EL || 1 973.4 || 2 122.6 || 1 940.9 || 1.38% || - 181.7

ES || 10 869.0 || 11 649.9 || 11 716.0 || 8.31% || + 66.1

FR || 21 917.3 || 23 524.9 || 23 395.5 || 16.59% || - 129.5

HR || --- || 251.0 || 243.3 || 0.17% || - 7.7

IT || 16 512.5 || 17 722.6 || 17 421.8 || 12.36% || - 300.8

CY || 190.2 || 203.4 || 183.2 || 0.13% || - 20.2

LV || 222.7 || 239.2 || 260.8 || 0.18% || + 21.6

LT || 355.1 || 380.1 || 390.5 || 0.28% || + 10.4

LU || 320.3 || 344.6 || 356.1 || 0.25% || + 11.5

HU || 1 043.3 || 1 119.6 || 1 066.2 || 0.76% || - 53.4

MT || 68.9 || 73.6 || 78.9 || 0.06% || + 5.3

NL || 6 335.7 || 6 805.1 || 6 733.1 || 4.78% || - 72.0

AT || 2 931.9 || 3 170.3 || 3 213.2 || 2.28% || + 42.9

PL || 4 114.3 || 4 409.3 || 4 443.1 || 3.15% || + 33.8

PT || 1 659.0 || 1 781.5 || 1 788.4 || 1.27% || + 6.9

RO || 1 406.7 || 1 514.1 || 1 539.3 || 1.09% || + 25.2

SI || 415.6 || 442.3 || 427.1 || 0.30% || - 15.2

SK || 796.8 || 851.6 || 829.3 || 0.59% || - 22.3

FI || 2 088.5 || 2 244.0 || 2 222.5 || 1.58% || - 21.5

SE || 3 720.3 || 4 037.7 || 4 213.4 || 2.99% || + 175.7

UK || 16 273.9 || 17 781.8 || 17 436.1 || 12.37% || - 345.7

EU || 131 288.0 || 141 554.6 || 140 993.6 || 100.00% || - 561.0

2.2.        Revision of the forecast
of TOR, VAT and GNI bases

According to established
practice, the Commission proposes to revise the financing of the budget on the
basis of more recent economic forecasts, adopted at a meeting of the Advisory
Committee on Own Resources (ACOR).

The revision concerns the
forecast of Traditional Own Resources (TOR) to be paid to the budget in 2013 as
well as the forecast of the 2013 Value Added Tax (VAT) and Gross National
Income (GNI) bases. The forecast in the 2013 Budget (and in
DAB 1/2013 to DAB 5/2013) was established at the 154th ACOR
meeting on 21 May 2012. The revised forecast taken into account in
the present DAB 6/2013 was adopted at the 157th ACOR meeting on
16 May 2013. The use of an updated forecast of own resources improves
the accuracy of the payments that Member States are asked to make during the
budgetary year and reduces the unavoidable forecasting errors from the previous
year.

As compared to the
forecast agreed in May 2012, the forecast agreed in May 2013 has been
revised as follows:

– The total forecast of 2013 net sugar sector levies has not changed
and remains EUR 123,4 million (after deduction of 25 % in
collection costs).

– Total 2013 net customs duties (including duties on agricultural
products) are now forecast at EUR 16 761,3 million (after
deduction of 25 % in collection costs), which represents a decrease by
– 10,1 % relative to the May 2012 forecast of
EUR 18 654,2 million. The main reason for this decrease is a lower
estimated average tariff (1,21% instead of 1,32%). The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the
spring 2013 economic forecasts on 3 May 2013.

–
The total 2013 EU uncapped VAT base is now
forecast at EUR 5 846 022,6 million, which represents a
decrease of – 2,3 % as compared to the May 2012 forecast of
EUR 5 982 822,3 million. The total 2013 EU capped VAT base[7] is forecast at EUR 5 828 300,4 million, which
represents a decrease of – 2,3 % as compared to the May 2012
forecast of EUR 5 963 921,0 million.

–
The total 2013 EU GNI base is forecast at
EUR 13 142 971,2 million, which represents a decrease of
- 1,9 % as compared to the May 2012 forecast of
EUR 13 400 305,0 million.

The exchange rates of
31 December 2012 have been used for converting the forecast VAT and
GNI bases in national currency into euro (for the eleven Member States that are
not members of the euro zone). This avoids distortions since it is this rate
which is used to convert budgeted own resources payments from euro into
national currency when the amounts are called in (as stipulated in
Article 10(3) of Council Regulation No 1150/2000).

The revised forecasts of
TOR, uncapped VAT bases and GNI bases for 2013, as adopted at the 157th
ACOR meeting on 16 May 2013, are set out in the following table
(rounded figures):

Revised
forecasts of TOR, VAT and GNI bases for 2013 (in million EUR)

|| Sugar levies (75%) || Customs duties (75%) || Uncapped VAT bases || GNI bases || Capped VAT bases[8]

BE || 6.6 || 1 654.3 || 163 128.3 || 387 739.3 || 163 128.30

BG || 0.4 || 49.5 || 19 416.1 || 39 794.9 || 19 416.10

CZ || 3.4 || 190.7 || 64 470.5 || 142 601.1 || 64 470.50

DK || 3.4 || 324.5 || 99 134.9 || 256 070.9 || 99 134.90

DE || 26.3 || 3 406.0 || 1 198 450.5 || 2 750 613.3 || 1 198 450.50

EE || 0.0 || 23.4 ||  8 339.0 || 17 211.5 || 8 339.00

IE || 0.0 || 210.7 || 64 780.0 || 133 949.9 || 64 780.00

EL || 1.4 || 114.4 || 66 547.7 || 182 207.7 || 66 547.70

ES || 4.7 || 1 089.9 || 451 441.7 || 1 033 368.9 || 451 441.70

FR || 30.9 || 1 710.6 ||  945 535.7 || 2 098 834.7 || 945 535.70

HR || 0.0 || 18.3 || 13 563.1 || 21 458.5 || 10 729.25

IT || 4.7 || 1 495.9 || 643 318.1 || 1 559 710.2 || 643 318.10

CY || 0.0 || 16.2 || 11 202.8 || 15 957.9 || 7 978.95

LV || 0.0 || 25.9 || 7 814.8 || 23 520.0 || 7 814.80

LT || 0.8 || 51.8 || 13 302.5 || 33 188.2 || 13 302.50

LU || 0.0 || 12.1 || 25 844.8 || 32 873.9 || 16 436.95

HU || 2.0 || 95.2 || 39 368.8 || 94 958.6 || 39 368.80

MT || 0.0 || 0.2 || 5 112.5 || 6 548.7 || 3 274.35

NL || 7.3 || 1 973.1 || 259 068.8 || 610 922.0 || 259 068.80

AT || 3.2 || 181.1 || 144 527.2 || 318 341.1 || 144 527.20

PL || 12.8 || 399.5 || 189 272.5 || 385 684.1 || 189 272.50

PT || 0.2 || 124.2 || 76 940.3 || 159 509.0 || 76 940.30

RO || 1.0 || 141.9 || 50 203.8 || 138 621.6 || 50 203.80

SI || 0.0 || 64.3 || 17 738.8 || 34 640.6 || 17 320.30

SK || 1.4 || 102.1 || 25 290.0 || 72 469.5 || 25 290.00

FI || 0.8 || 145.0 || 94 451.4 || 199 676.7 || 94 451.40

SE || 2.6 || 89.5 || 190 320.1 || 435 621.4 || 190 320.10

UK || 9.5 || 2 641.0 || 957 437.9 || 1 956 877.0 || 957 437.90

EU || 123.4 || 16 761.3 || 5 846 022.6 || 13 142 971.2 || 5 828 300.40

2.3.        2009 and 2012 UK correction

2.3.1      Introduction

The correction of
budgetary imbalances in favour of the United Kingdom (UK correction), to be budgeted in the present DAB, concerns two years: 2009 and 2012.

The 2009 and 2012 UK corrections are subject to the rules of Council Decision (EC, Euratom)
No 2007/436 and its accompanying working document, the 2007 Calculation Method[9]. Pursuant to the rules of this Decision, the net TOR “windfall
gains” of the UK resulting from the increase as from 2001 in the percentage of
TOR retained by Member States as a compensation for their collection costs are
neutralised and the allocated expenditure is adjusted by:

– pre-accession expenditure (PAE) paid under appropriations for
payments relating to the year preceding the enlargement. The same adjustment
for PAE will be followed at the occasion of each future enlargement of the Union but it will cease to apply as from the correction to be budgeted for the first time
in 2014;

– for the 2009 correction 70 %, for 2012 UK corrections
100 % of total allocated expenditure in Member States that have acceded to
the EU after 30 April 2004, except for agricultural direct payments and
market-related expenditure as well as that part of the rural development
expenditure originating from the EAGGF, Guarantee section. This reduction was
phased-in progressively (20 % for 2008 correction budgeted in 2009,
70 % for 2009 correction budgeted in 2010 and 100 % from 2010
correction budgeted in 2011).

Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced
to one fourth of their normal share. The reduction is financed by the other Member States, excluding the UK.

The difference between the
definitive amount of the 2009 UK correction and the
amount previously budgeted (1st update in AB 4/2010)
is entered under chapters 35 of DAB 6/2013.

The amount of the 1st update
of the 2012 UK correction is entered under chapter 15 of the DAB
6/2013, as a replacement of the provisional amount of the
2012 UK correction entered under chapter 15 of the Budget 2013.

2.3.2      Calculation of the corrections

In the present DAB, the
calculation and financing of the 1st update of the
2012 UK correction and the definitive amount of the 2009 UK correction are entered.

As far as the 2010 and
2011 UK corrections are concerned, the Commission shall (according to
the 2007 Calculation Method) propose to budget updates if they
differ significantly from the corresponding previously budgeted calculation.
According to the Commission’s current calculations, the amounts of the 2010 and
2011 UK correction do not differ significantly from the previously
budgeted amounts (1st update of the
2011 UK correction entered in AB 4/2012 and 2nd
update of the 2010 UK correction entered in AB 4/2012). Consequently, the
updates are not proposed for budgeting in the present DAB 6/2013.

2.3.2.1          2012 UK correction

The following table
summarises the changes between the provisional amount of the
2012 UK correction entered in Budget 2013 and the 1st update
of the 2012 UK correction to be entered in DAB 6/2013.

|| 2012 UK correction || 2012 UK correction PROVISIONAL Budget 2013 || 2012 UK correction 1st UPDATE DAB 6/2013 || Difference

(1) UK share of uncapped VAT base || 15.2078% || 16.2252% || + 1.0175%

(2) UK share of enlargement-adjusted total allocated expenditure || 7.2969% || 7.2419% || - 0.0550%

(3) = (1) - (2) || 7.9109% || 8.9834% || + 1.0725%

(4) Total allocated expenditure || 118 254 315 352 || 125 988 772 407 || + 7 734 457 056

(5) Enlargement-related expenditure = (5a) + (5b) || 28 277 437 283 || 30 204 999 085 || + 1 927 561 802

(5a) Pre-accession expenditure || 3 082 696 513 || 3 079 384 770 || - 3 311 743

(5b) Expenditure related to Art 4(1)(g) || 25 194 740 770 || 27 125 614 315 || + 1 930 873 545

(6) Enlargement-adjusted total allocated expenditure = (4) - (5) || 89 976 878 069 || 95 783 773 323 || + 5 806 895 254

(7) UK correction original amount = (3) x (6) x 0.66 || 4 697 847 740 || 5 679 045 800 || + 981 198 060

(8) UK advantage || 620 273 811 || 1 038 296 680 || + 418 022 869

(9) Core UK correction = (7) - (8) || 4 077 573 929 || 4 640 749 120 || + 563 175 191

(10) TOR windfall gains || 5 148 759 || 9 347 792 || + 4 199 033

(11) UK correction = (9) - (10) || 4 072 425 170 || 4 631 401 328 || + 558 976 158

The 1st update
of the 2012 UK correction is EUR 559 million higher as
compared to the provisional amount of the 2012 UK correction entered in Budget 2013.

For the 2012 UK correction the difference in the original amount of the UK correction between Own Resources
Decision (ORD) 2000 and ORD 2007 is EUR 2 586,5 million in 2004
prices and EUR 2 904,8 million in current prices.

2.3.2.2          2009 UK correction

The following table
summarises the changes between the 1st update of the
2009 UK correction entered in AB 4/2010 and the definitive
amount of the 2009 UK correction to be entered in DAB 6/2013.

|| 2009 UK correction || 2009 UK correction 1st update AB 4/2010 || 2009 UK correction DEFINITIVE DAB 6/2013 || Difference

(1) UK share of uncapped VAT base || 15.3708% || 15.6778% || + 0.3070%

(2) UK share of enlargement-adjusted total allocated expenditure || 7.2824% || 7.2711% || - 0.0114%

(3) = (1) - (2) || 8.0884% || 8.4067% || + 0.3184%

(4) Total allocated expenditure || 102 757 465 239 || 101 944 631 886 || - 812 833 353

(5) Enlargement-related expenditure = (5a) + (5b) || 16 329 279 323 || 16 058 645 493 || - 270 633 830

(5a) Pre-accession expenditure || 3 025 371 614 || 3 014 247 673 || - 11 123 940

(5b) Expenditure related to Art 4(1)(g) || 13 303 907 709 || 13 044 397 819 || - 259 509 889

(6) Enlargement-adjusted total allocated expenditure = (4) - (5) || 86 428 185 916 || 85 885 986 393 || - 542 199 523

(7) UK correction original amount = (3) x (6) x 0.66 || 4 613 827 364 || 4 765 344 613 || + 151 517 249

(8) UK advantage || 1 094 564 313 || 1 377 819 752 || + 283 255 439

(9) Core UK correction = (7) - (8) || 3 519 263 051 || 3 387 524 861 || - 131 738 190

(10) TOR windfall gains || -216 427 || -9 136 343 || - 8 919 916

(11) UK correction = (9) - (10) || 3 519 479 477 || 3 396 661 203 || - 122 818 274

The definitive amount
of the 2009 UK correction is EUR 122,8 million lower as
compared to the 1st update of the 2009 UK correction entered in AB 4/2010.

For the 2009 UK correction the difference in the original amount of the UK correction between Own Resources
Decision (ORD) 2000 and ORD 2007 is EUR 1 276,5 million in 2004
prices and EUR 1 349,7 million in current prices.

2.3.2.4   EUR 10,5 billion ceiling

According to article 4(2)
of Decision 2007/436, during the period 2007-2013 the additional contribution of
the United Kingdom resulting from the reduction of allocated expenditure by the
expenditure related to enlargement as referred to in paragraph (1)(g) of ORD
2007 shall not exceed EUR 10,5 billion, measured in 2004 prices. The
cumulative effect of 2007 to 2012 corrections is
EUR 8 246,8 million in 2004 prices and
EUR 9 028,3 million in current prices.

2007-2012 UK corrections Difference in original amount in reference to EUR 10,5 billion threshold (ORD 2007 vs. ORD 2000), in EUR || Difference in current prices || Difference in constant 2004 prices

(A) 2007 UK correction || 0 || 0

(B) 2008 UK correction || - 301 679 647 || - 280 649 108

(C) 2009 UK correction || -1 349 749 997 || -1 276 489 414

(D) 2010 UK correction || -2 117 099 739 || -1 956 553 421

(E) 2011 UK correction || -2 355 028 746 || -2 146 661 679

(F) 2012 UK correction || -2 904 788 069 || -2 586 455 037

(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) || -9 028 346 199 || -8 246 808 658

2.3.3      Entry
in the DAB 6/2013 of the 1st update of the 2012 UK correction and of the
definitive amount of the 2009 UK correction

2.3.3.1   2012 UK correction (chapter 15)

The amount of the UK correction to be budgeted in chapter 15 of the present DAB 6/2013 is the amount of the 1st update
of the 2012 UK correction (i.e.
EUR 4 631 401 328, replacing the
EUR 4 072 425 170 entered in Budget 2013).

This amount is to be
financed along the revised 2013 GNI bases of the present DAB 6/2013.
The budgeting of this amount in chapter 15 is summarised below:

2012 UK correction – chapter 15

BE || 230 617 663 || LU || 19 552 576

BG || 23 669 014 || HU || 56 479 006

CZ || 84 815 577 || MT || 3 895 003

DK || 152 304 583 || NL || 63 235 319

DE || 284 710 504 || AT || 32 950 853

EE || 10 236 971 || PL || 229 395 281

IE || 79 670 059 || PT || 94 871 974

EL || 108 372 594 || RO || 82 448 669

ES || 614 622 042 || SI || 20 603 365

FR || 1 248 334 520 || SK || 43 103 051

HR || 12 762 980 || FI || 118 762 720

IT || 927 676 717 || SE || 45 090 304

CY || 9 491 361 || UK || 0

LV || 13 989 109 || ||

LT || 19 739 513 || Total || 4 631 401 328

2.3.3.2   2009 UK correction (chapter 35)

The amount of
the UK correction to be budgeted in chapter 35 of the present DAB
6/2013 is the difference between the definitive amount of the
2009 UK correction (i.e. EUR 3 396 661 203) and
the 1st update of the 2009 UK correction (i.e.
EUR 3 519 479 477 entered in AB 4/2010), amounting to
EUR 122 818 274.

This amount is to be
financed along the revised 2009 GNI bases as known at the end of
2012. The budgeting of this amount in chapter 35 is summarised below:

2009 UK correction — Chapter 35

BE || -1 560 520 || LU || -694 287

BG || 347 361 || HU || -2 506 364

CZ || 638 761 || MT || 7 989

DK || -2 771 664 || NL || -2 758 821

DE || -5 926 083 || AT || -712 461

EE || -102 455 || PL || -3 037 695

IE || -1 276 162 || PT || -244 526

EL || -11 973 529 || RO || 23 753

ES || -19 472 383 || SI || -485 496

FR || -44 165 819 || SK || -1 338 212

IT || -25 357 823 || FI || -1 122 623

CY || -337 011 || SE || 2 136 996

LV || 85 188 || UK || 122 818 274

LT || -214 388 || Total || 0

2.4         Revision
of the financing of the gross reductions in GNI payments of Sweden and the Netherlands in 2013

The gross reductions in
the GNI payments of the Netherlands and Sweden for 2013 were established in Budget
2013. The amounts were adjusted to current prices by applying the GDP deflator
for the EU expressed in euro, as provided by the Commission in the 2012 Spring
Economic Forecast, i.e. which was available when the draft budget 2013 was
drawn up. The gross amounts are EUR 693,6 million for the Netherlands and EUR 172 million for Sweden and they do not and will not change.[10]

The reductions are to be
financed by all Member States according to the shares in GNI. The financing is
therefore modified according to the update of the GNI bases for 2013 as agreed
during the 157th ACOR Forecast meeting on 16 May 2013.

The following table
provides an overview of the financing of the gross reductions for 2013:

Reductions in 2013 GNI payments of the Netherlands and Sweden

BE ||  25 535 591 || LU ||  2 164 997

BG ||  2 620 798 || HU ||  6 253 748

CZ ||  9 391 370 || MT ||  431 282

DK ||  16 864 223 || NL || - 653 364 512

DE ||  181 148 872 || AT ||  20 965 190

EE ||  1 133 509 || PL ||  25 400 241

IE ||  8 821 623 || PT ||  10 504 885

EL ||  11 999 767 || RO ||  9 129 290

ES ||  68 055 226 || SI ||  2 281 348

FR ||  138 224 279 || SK ||  4 772 669

HR ||  1 413 206 || FI ||  13 150 234

IT ||  102 718 817 || SE || - 143 277 550

CY ||  1 050 949 || UK ||  128 875 281

LV ||  1 548 971 || ||

LT ||  2 185 696 || Total || 0

3.           Other
revenue - Fines

On 6
March 2013 the European Commission has imposed a EUR 561 million fine
on Microsoft for failing to comply with its commitments to offer users a
browser choice screen. In 2009, the Commission had made these commitments
legally binding on Microsoft until 2014. However, the  Commission found that
Microsoft had failed to roll out the browser choice screen with its Windows 7
Service Pack 1 from May 2011 until July 2012. Microsoft has acknowledged that
the choice screen was not displayed during that time and did not appeal the Commission's
decision.  The fine was fully paid by Microsoft on 5 June 2013.

4.           Union Trust Funds for
External Actions

Article 187 of Regulation
(EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25
October 2012 on the Financial Regulation applicable to the general budget of
the Union[11]
foresees that, for emergency, post-emergency or thematic actions, the
Commission may create trust funds under an agreement concluded with other
donors.

These trust funds are a
new instrument that will allow for greater reach and effectiveness of the EU
budget. The trust funds, which will be managed by the Commission, will allow
pooled funds, (i.e. including those other donors) to be subject to EU
supervision. This will enable a high level of transparency in the use of other
donor’s funds and improve accountability.

The donor contributions to
Union trust funds shall be lodged in a specific bank account and shall not be
integrated in the budget (Article 187.6 of the Financial Regulation). The
management fees from the Union trust funds shall be accommodated in a budget
line as external assigned revenue (Articles 21.2(b), 21.5 and 187.7 of the
Financial Regulation).

5.           Summary table by heading of the Financial Framework

Financial framework Heading/subheading || Revised 2013 Financial framework || Budget 2013 (incl. DAB 1-5/2013) || DAB 6/2013 || Budget 2013 (incl. DAB 1-6/2013)

CA || PA || CA || PA || CA || PA || CA || PA

1. SUSTAINABLE GROWTH || || || || || || || ||

1a. Competitiveness for growth and employment || 15 670 000 000 || || 16 168 150 291 || 12 886 628 095 || || || 16 168 150 291 || 12 886 628 095

Margin || || || 1 849 709 || || || || 1 849 709 ||

1b. Cohesion for growth and employment || 54 974 000 000 || || 54 958 049 037 || 56 349 544 736 || || || 54 958 049 037 || 56 349 544 736

Margin || || || 15 950 963 || || || || 15 950 963 ||

Total || 70 644 000 000 || || 71 126 199 328 || 69 236 172 831 || || || 71 126 199 328 || 69 236 172 831

Margin[12] || || || 17 800 672 || || || || 17 800 672 ||

2. PRESERVATION AND MANAGEMENT OF NATURAL RESOURCES || || || || || || || ||

Of which market related expenditure and direct payments || 48 574 000 000 || || 43 956 548 610 || 43 934 188 711 || || || 43 956 548 610 || 43 934 188 711

Total || 61 289 000 000 || || 60 159 241 416 || 58 095 492 961 || || || 60 159 241 416 || 58 095 492 961

Margin || || || 1 129 758 584 || || || || 1 129 758 584 ||

3. CITIZENSHIP, FREEDOM, SECURITY AND JUSTICE || || || || || || || ||

3a. Freedom, Security and Justice || 1 661 000 000 || || 1 440 827 200 || 1 046 033 652 || || || 1 440 827 200 || 1 046 033 652

Margin || || || 220 172 800 || || || || 220 172 800 ||

3b. Citizenship || 746 000 000 || || 753 287 942 || 669 173 557 || || || 753 287 942 || 669 173 557

Margin || || || 7 320 000 || || || || 7 320 000 ||

Total || 2 407 000 000 || || 2 194 115 142 || 1 715 207 209 || || || 2 194 115 142 || 1 715 207 209

Margin[13] || || || 227 492 800 || || || || 227 492 800 ||

4. EU AS A GLOBAL PLAYER || 9 595 000 000 || || 9 583 118 711 || 6 898 914 260 || || || 9 583 118 711 || 6 898 914 260

Margin[14] || || || 275 996 289 || || || || 275 996 289 ||

5. ADMINISTRATION || 8 492 000 000 || || 8 430 374 740 || 8 430 049 740 || || || 8 430 374 740 || 8 430 049 740

Margin[15] || || || 147 625 260 || || || || 147 625 260 ||

6. COMPENSATION || 75 000 000 || || 75 000 000 || 75 000 000 || || || 75 000 000 || 75 000 000

Margin || || || || || || || ||

TOTAL || 152 502 000 000 || 144 285 000 000 || 151 568 049 337 || 144 450 837 001 || || || 151 568 049 337 || 144 450 837 001

Margin [16][17] || || || 1 798 673 605 || 14 770 941 || || || 1 798 673 605 || 14 770 941

Annex:
Summary of the impact of DAB 6 on Member States’ contributions

The impact of this DAB 6
on the revenue side of the budget (B2013 + DAB 1 to 5) is the following:

||

Customs duties || - 1 892 900 000

Value added tax || - 383 805 175

Gross National income || + 1 715 705 175

Miscellaneous revenue (fines) || + 561 000 000

Total || 0

The following table shows
the impact on the GNI contribution from Member States:

||

BE ||  34 741 430

BG ||  7 106 091

CZ || - 9 136 443

DK ||  39 153 139

DE ||  692 568 743

EE ||  7 490 831

IE ||  81 240 977

EL || - 86 276 544

ES ||  213 093 427

FR ||  200 361 021

HR || - 3 042 090

IT || - 16 192 871

CY || - 9 062 080

LV ||  17 898 336

LT ||  7 735 866

LU ||  12 265 677

HU || - 28 441 978

MT ||  4 641 799

NL ||  51 576 334

AT ||  93 083 343

PL ||  41 176 605

PT ||  11 924 529

RO ||  75 671

SI ||  1 920 493

SK ||  13 998 783

FI || - 8 462 502

SE ||  222 582 698

UK ||  121 683 890

EU || 1 715 705 175

[1]               OJ L 298, 26.10.2012, p. 1.

[2]               OJ L 66, 8.3.2013, p. 1.

[3]               COM(2013) 183.

[4]               COM(2013) 224.

[5]               COM(2013) 254.

[6]               COM(2013) 258.

[7]               In accordance with Council Decision No 2007/436,
if the VAT base of a Member State exceeds 50 % of its GNI, then it is
capped at these 50 %. For DAB 6/2013, five Member States will have their
VAT base capped at 50 % of GNI: Cyprus, Luxembourg, Malta, Slovenia and Croatia.

[8]               The amounts highlighted in grey result from the
capped VAT bases, as explained in footnote 7 above.

[9]               Council Decision n° 2007/436 of 7 June 2007
on the system of the EU own resources, available on: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2007:163:0017:0021:EN:PDF
and Commission working document of 23 May 2007 "Calculation, financing,
payment and entry in the budget of the correction of budgetary imbalances in
accordance with Articles 4 and 5 of Council Decision [2007/436] on the system
of the EU own resources” referred as the 2007 Calculation Method
and available on:

http://ec.europa.eu/budget/library/biblio/documents/financing/calc_own_res_2007_en.pdf.

[10]             According to Article 2(5) of Council Decision
2007/436/EC, Euratom the amounts are adjusted to the current prices by applying
the most recent GDP deflator for the EU expressed in euro, as provided by the
Commission, which is available when the preliminary draft budget is drawn up.

[11]             OJ L 298, 26.10.2012, p. 1.

[12]             The European Globalisation adjustment Fund
(EGF) is not included in the calculation of the margin under Heading 1a (EUR
500 million).

[13]             The European Union Solidarity Fund (EUSF)
amount is entered over and above the relevant headings as foreseen by the IIA
of 17 May 2006 (OJ C 139 of 14.6.2006)

[14]             The 2013 margin for heading 4 does not
take into account the appropriations related to the Emergency Aid Reserve (EUR
264,1 million).

[15]             For calculating the margin under the
ceiling for heading 5, account is taken of the footnote (1) of the financial
framework 2007-2013 for an amount of EUR 86 million for the staff
contributions to the pension scheme.

[16]             The global margin for commitments does not
take into account the appropriations related to the EGF
(EUR 500 million), the EAR (EUR 264,1 million), and the
staff contributions to the pensions scheme (EUR 86 million).

[17]             The global margin for payments does not
take into account the appropriations related to the EAR (EUR 80 million), and
to the staff contributions to the pensions scheme (EUR 86 million).