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All amounts in this budget document are expressed in euro unless otherwise indicated.

Any revenue provided for in Article 18(1) of the Financial Regulation, entered in Titles 5 and 6 of the statement of revenue, may lead to additional appropriations being entered on the headings which bore the initial expenditure giving rise to the corresponding revenue.

Figures for outturn refer to all authorised appropriations, including budget appropriations, additional appropriations and earmarked revenue.

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II Acts whose publication is not obligatory

European Parliament

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            FINAL ADOPTION         

of amending budget No 2 of the European Union for the financial year 2006

(2006/465/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

having regard to the general budget of the European Union for the financial year 2006, as finally adopted on 15 December 2005 (2),

having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

having regard to Preliminary draft amending budget No 2/2006 of the European Union for the financial year 2006, which the Commission presented on 12 April 2006,

having regard to Draft amending budget No 2/2006, which the Council established on 21 April 2006,

having regard to Rule 69 of and Annex IV to its Rules of Procedure,

having regard to the resolution adopted by the European Parliament on 18 May 2006,

the procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 2 of the European Union for the financial year 2006 has been finally adopted.

Done at Strasbourg, 18 May 2006.

The President

J. BORRELL FONTELLES            

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(1)OJ L 248, 16.9.2002, p. 1.

(2)OJ L 78, 15.3.2006, p. 1.

(3)OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

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FINALADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE 2006 FINANCIALYEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

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A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2006 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

EXPENDITURE

REVENUE

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2005 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 685 342 107  (Chapter 1 5)

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing of the general budget by type of own resource and by Member State

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

                              CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

                                 1 4 0Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

                                    1 4 0 0Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Remarks

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States' gross national income for this financial year is 0,7018 %.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

                              CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

                                 3 0 0Surplus available from the preceding financial year

Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.

A deficit is entered in Item 27 02 01 of the statement of expenditure of Section III ‘Commission’.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

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(1)  Amending budgets No 1 and No 2/2006 included.

(2)  The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(3)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4)  Amending budgets No 1 and No 2/2006 included.

(5)  The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(6)  The own resources for the are determined on the basis of the budget forecasts adopted at the 133rd meeting of the Advisory Committee on Own Resources on 8 April 2005.

(7)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(8)  The base to be used does not exceed 50 % of GNI.

(9)  Calculation of rate: (78 258 774 594) / (110 860 880 000) = 0,705918756859949 %.

(10)  Rounded percentages.

(11)  The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  Total own resources as percentage of GNI: (108 368 196 391) / (11 086 088 000 000) = 0,98 %; own resources ceiling as percentage of GNI: 1,24 %.

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