# L_2018213EN.01000101.xml

| 22.8.2018 | EN | Official Journal of the European Union | L 213/1 |
| --- | --- | --- | --- |

22.8.2018

EN

Official Journal of the European Union

L 213/1

---

DEFINITIVE ADOPTION (EU, Euratom) 2018/1140

of amending budget No 2 of the European Union for the financial year 2018

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

having regard to Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (1),

having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (2),

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (3),

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (4),

having regard to the general budget of the European Union for the financial year 2018, as definitively adopted on 30 November 2017 (5),

having regard to Draft amending budget No 2 of the European Union for the financial year 2018, which the Commission adopted on 13 April 2018,

having regard to the position on Draft amending budget No 2/2018, which the Council adopted on 18 June 2018 and forwarded to Parliament on the following day,

having regard to Parliament's approval of 4 July 2018 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 2 of the European Union for the financial year 2018 has been definitively adopted.

Done at Strasbourg, 4 July 2018.

The President

A. TAJANI

---

(1)  
  OJ L 168, 7.6.2014, p. 105.

1

(2)  
  OJ L 298, 26.10.2012, p. 1.

2

(3)  
  OJ L 347, 20.12.2013, p. 884.

3

(4)  
  OJ C 373, 20.12.2013, p. 1.

4

(5)  
  OJ L 57, 28.2.2018.

5

---

AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2018

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 3 |
| --- | --- |

| B. General statement of revenue by budget heading | 12 |
| --- | --- |

| — Title 1: | Own resources | 13 |
| --- | --- | --- |

— Title 1:

| — Title 3: | Surpluses, balances and adjustments | 17 |
| --- | --- | --- |

— Title 3:

A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2018 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union

Appropriations to be covered during the financial year 2018 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union

EXPENDITURE

EXPENDITURE

| Description | Budget 2018 (1) | Budget 2017 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Smart and inclusive growth |

Description

Budget 2018 (1)

1

Budget 2017 (2)

2

Change (%)

1.

Smart and inclusive growth

66 624 486 101

49 393 819 321

+34,88

| 2. | Sustainable growth: natural resources |
| --- | --- |

2.

Sustainable growth: natural resources

56 083 793 633

54 120 940 747

+3,63

| 3. | Security and citizenship |
| --- | --- |

3.

Security and citizenship

2 980 707 175

3 224 307 287

–7,56

| 4. | Global Europe |
| --- | --- |

4.

Global Europe

8 906 075 154

9 055 843 969

–1,65

| 5. | Administration |
| --- | --- |

5.

Administration

9 666 318 627

9 394 599 816

+2,89

| 6. | Compensation |
| --- | --- |

6.

Compensation

p.m.

p.m.

—

Special instruments

517 246 105

1 581 200 013

–67,29

Total expenditure
   (3)

Total expenditure

3

144 778 626 795

144 778 626 795

126 770 711 153

126 770 711 153

+14,21

+14,21

REVENUE

REVENUE

| Description | Budget 2018 (4) | Budget 2017 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 848 645 936 | 4 882 392 898 | –62,14 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 555 542 325 | 6 404 529 791 | –91,33 |
| Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | p.m. | — |
| Net balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1, 3 2 and 3 3) | p.m. | p.m. | — |
| Total revenue for Titles 3 to 9 | 2 404 188 261 | 11 286 922 689 | –78,70 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 22 844 000 000 | 20 507 300 000 | +11,39 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 17 249 560 050 | 16 620 148 350 | +3,79 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 102 280 878 484 | 78 356 340 114 | +30,53 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6) | 142 374 438 534 | 115 483 788 464 | +23,29 |
| Total revenue
   (7) | 144 778 626 795 | 126 770 711 153 | +14,21 |

Description

Budget 2018 (4)

4

Budget 2017 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 848 645 936

4 882 392 898

–62,14

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

555 542 325

6 404 529 791

–91,33

Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

p.m.

p.m.

—

Net balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1, 3 2 and 3 3)

p.m.

p.m.

—

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

2 404 188 261

2 404 188 261

11 286 922 689

11 286 922 689

–78,70

–78,70

Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)

22 844 000 000

20 507 300 000

+11,39

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

17 249 560 050

16 620 148 350

+3,79

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

102 280 878 484

78 356 340 114

+30,53

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6)

6

142 374 438 534

115 483 788 464

+23,29

Total revenue
   (7)

Total revenue

7

144 778 626 795

144 778 626 795

126 770 711 153

126 770 711 153

+14,21

+14,21

TABLE 1

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

| Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base (8) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) |
| Belgium | 1 875 386 000 | 4 450 833 000 | 50 | 2 225 416 500 | 1 875 386 000 | |
| Bulgaria | 238 743 000 | 503 702 000 | 50 | 251 851 000 | 238 743 000 | |
| Czech Republic | 732 794 000 | 1 792 468 000 | 50 | 896 234 000 | 732 794 000 | |
| Denmark | 1 140 616 000 | 3 048 528 000 | 50 | 1 524 264 000 | 1 140 616 000 | |
| Germany | 13 953 667 000 | 33 995 907 000 | 50 | 16 997 953 500 | 13 953 667 000 | |
| Estonia | 119 112 000 | 230 792 000 | 50 | 115 396 000 | 115 396 000 | Estonia |
| Ireland | 860 539 000 | 2 431 496 000 | 50 | 1 215 748 000 | 860 539 000 | |
| Greece | 740 156 000 | 1 882 276 000 | 50 | 941 138 000 | 740 156 000 | |
| Spain | 5 294 283 000 | 12 003 612 000 | 50 | 6 001 806 000 | 5 294 283 000 | |
| France | 10 445 711 000 | 23 880 801 000 | 50 | 11 940 400 500 | 10 445 711 000 | |
| Croatia | 299 825 000 | 483 272 000 | 50 | 241 636 000 | 241 636 000 | Croatia |
| Italy | 6 653 984 000 | 17 500 853 000 | 50 | 8 750 426 500 | 6 653 984 000 | |
| Cyprus | 125 263 000 | 185 558 000 | 50 | 92 779 000 | 92 779 000 | Cyprus |
| Latvia | 113 835 000 | 279 697 000 | 50 | 139 848 500 | 113 835 000 | |
| Lithuania | 175 208 000 | 411 930 000 | 50 | 205 965 000 | 175 208 000 | |
| Luxembourg | 282 492 000 | 394 697 000 | 50 | 197 348 500 | 197 348 500 | Luxembourg |
| Hungary | 525 608 000 | 1 239 469 000 | 50 | 619 734 500 | 525 608 000 | |
| Malta | 71 317 000 | 104 602 000 | 50 | 52 301 000 | 52 301 000 | Malta |
| Netherlands | 3 133 325 000 | 7 354 650 000 | 50 | 3 677 325 000 | 3 133 325 000 | |
| Austria | 1 730 418 000 | 3 720 154 000 | 50 | 1 860 077 000 | 1 730 418 000 | |
| Poland | 1 992 720 000 | 4 681 410 000 | 50 | 2 340 705 000 | 1 992 720 000 | |
| Portugal | 964 881 000 | 1 933 791 000 | 50 | 966 895 500 | 964 881 000 | |
| Romania | 686 064 000 | 1 874 072 000 | 50 | 937 036 000 | 686 064 000 | |
| Slovenia | 200 037 000 | 429 322 000 | 50 | 214 661 000 | 200 037 000 | |
| Slovakia | 300 056 000 | 865 923 000 | 50 | 432 961 500 | 300 056 000 | |
| Finland | 962 168 000 | 2 268 419 000 | 50 | 1 134 209 500 | 962 168 000 | |
| Sweden | 2 144 162 000 | 5 044 851 000 | 50 | 2 522 425 500 | 2 144 162 000 | |
| United Kingdom | 11 550 289 000 | 24 483 615 000 | 50 | 12 241 807 500 | 11 550 289 000 | |
| Total | 67 312 659 000 | 157 476 700 000 | | 78 738 350 000 | 67 114 110 500 | |

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

8

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 875 386 000

4 450 833 000

50

2 225 416 500

1 875 386 000

Bulgaria

238 743 000

503 702 000

50

251 851 000

238 743 000

Czech Republic

732 794 000

1 792 468 000

50

896 234 000

732 794 000

Denmark

1 140 616 000

3 048 528 000

50

1 524 264 000

1 140 616 000

Germany

13 953 667 000

33 995 907 000

50

16 997 953 500

13 953 667 000

Estonia

119 112 000

230 792 000

50

115 396 000

115 396 000

Estonia

Ireland

860 539 000

2 431 496 000

50

1 215 748 000

860 539 000

Greece

740 156 000

1 882 276 000

50

941 138 000

740 156 000

Spain

5 294 283 000

12 003 612 000

50

6 001 806 000

5 294 283 000

France

10 445 711 000

23 880 801 000

50

11 940 400 500

10 445 711 000

Croatia

299 825 000

483 272 000

50

241 636 000

241 636 000

Croatia

Italy

6 653 984 000

17 500 853 000

50

8 750 426 500

6 653 984 000

Cyprus

125 263 000

185 558 000

50

92 779 000

92 779 000

Cyprus

Latvia

113 835 000

279 697 000

50

139 848 500

113 835 000

Lithuania

175 208 000

411 930 000

50

205 965 000

175 208 000

Luxembourg

282 492 000

394 697 000

50

197 348 500

197 348 500

Luxembourg

Hungary

525 608 000

1 239 469 000

50

619 734 500

525 608 000

Malta

71 317 000

104 602 000

50

52 301 000

52 301 000

Malta

Netherlands

3 133 325 000

7 354 650 000

50

3 677 325 000

3 133 325 000

Austria

1 730 418 000

3 720 154 000

50

1 860 077 000

1 730 418 000

Poland

1 992 720 000

4 681 410 000

50

2 340 705 000

1 992 720 000

Portugal

964 881 000

1 933 791 000

50

966 895 500

964 881 000

Romania

686 064 000

1 874 072 000

50

937 036 000

686 064 000

Slovenia

200 037 000

429 322 000

50

214 661 000

200 037 000

Slovakia

300 056 000

865 923 000

50

432 961 500

300 056 000

Finland

962 168 000

2 268 419 000

50

1 134 209 500

962 168 000

Sweden

2 144 162 000

5 044 851 000

50

2 522 425 500

2 144 162 000

United Kingdom

11 550 289 000

24 483 615 000

50

12 241 807 500

11 550 289 000

Total

Total

67 312 659 000

67 312 659 000

157 476 700 000

157 476 700 000

78 738 350 000

78 738 350 000

67 114 110 500

67 114 110 500

TABLE 2

TABLE 2

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 3)

| Member State | 1 % of capped VAT base | Uniform rate of VAT own resource (in %) | VAT-based own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 1 875 386 000 | 0,30 | 562 615 800 |
| Bulgaria | 238 743 000 | 0,30 | 71 622 900 |
| Czech Republic | 732 794 000 | 0,30 | 219 838 200 |
| Denmark | 1 140 616 000 | 0,30 | 342 184 800 |
| Germany | 13 953 667 000 | 0,15 | 2 093 050 050 |
| Estonia | 115 396 000 | 0,30 | 34 618 800 |
| Ireland | 860 539 000 | 0,30 | 258 161 700 |
| Greece | 740 156 000 | 0,30 | 222 046 800 |
| Spain | 5 294 283 000 | 0,30 | 1 588 284 900 |
| France | 10 445 711 000 | 0,30 | 3 133 713 300 |
| Croatia | 241 636 000 | 0,30 | 72 490 800 |
| Italy | 6 653 984 000 | 0,30 | 1 996 195 200 |
| Cyprus | 92 779 000 | 0,30 | 27 833 700 |
| Latvia | 113 835 000 | 0,30 | 34 150 500 |
| Lithuania | 175 208 000 | 0,30 | 52 562 400 |
| Luxembourg | 197 348 500 | 0,30 | 59 204 550 |
| Hungary | 525 608 000 | 0,30 | 157 682 400 |
| Malta | 52 301 000 | 0,30 | 15 690 300 |
| Netherlands | 3 133 325 000 | 0,15 | 469 998 750 |
| Austria | 1 730 418 000 | 0,30 | 519 125 400 |
| Poland | 1 992 720 000 | 0,30 | 597 816 000 |
| Portugal | 964 881 000 | 0,30 | 289 464 300 |
| Romania | 686 064 000 | 0,30 | 205 819 200 |
| Slovenia | 200 037 000 | 0,30 | 60 011 100 |
| Slovakia | 300 056 000 | 0,30 | 90 016 800 |
| Finland | 962 168 000 | 0,30 | 288 650 400 |
| Sweden | 2 144 162 000 | 0,15 | 321 624 300 |
| United Kingdom | 11 550 289 000 | 0,30 | 3 465 086 700 |
| Total | 67 114 110 500 | | 17 249 560 050 |

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (in %)

VAT-based own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

1 875 386 000

0,30

562 615 800

Bulgaria

238 743 000

0,30

71 622 900

Czech Republic

732 794 000

0,30

219 838 200

Denmark

1 140 616 000

0,30

342 184 800

Germany

13 953 667 000

0,15

2 093 050 050

Estonia

115 396 000

0,30

34 618 800

Ireland

860 539 000

0,30

258 161 700

Greece

740 156 000

0,30

222 046 800

Spain

5 294 283 000

0,30

1 588 284 900

France

10 445 711 000

0,30

3 133 713 300

Croatia

241 636 000

0,30

72 490 800

Italy

6 653 984 000

0,30

1 996 195 200

Cyprus

92 779 000

0,30

27 833 700

Latvia

113 835 000

0,30

34 150 500

Lithuania

175 208 000

0,30

52 562 400

Luxembourg

197 348 500

0,30

59 204 550

Hungary

525 608 000

0,30

157 682 400

Malta

52 301 000

0,30

15 690 300

Netherlands

3 133 325 000

0,15

469 998 750

Austria

1 730 418 000

0,30

519 125 400

Poland

1 992 720 000

0,30

597 816 000

Portugal

964 881 000

0,30

289 464 300

Romania

686 064 000

0,30

205 819 200

Slovenia

200 037 000

0,30

60 011 100

Slovakia

300 056 000

0,30

90 016 800

Finland

962 168 000

0,30

288 650 400

Sweden

2 144 162 000

0,15

321 624 300

United Kingdom

11 550 289 000

0,30

3 465 086 700

Total

Total

67 114 110 500

67 114 110 500

17 249 560 050

17 249 560 050

TABLE 3

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 4)

| Member State | 1 % of gross national income | Uniform rate of ‘additional base’‚ own resource | ‘Additional base’ own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 4 450 833 000 | | 2 890 809 302 |
| Bulgaria | 503 702 000 | | 327 153 687 |
| Czech Republic | 1 792 468 000 | | 1 164 205 255 |
| Denmark | 3 048 528 000 | | 1 980 014 325 |
| Germany | 33 995 907 000 | | 22 080 290 181 |
| Estonia | 230 792 000 | | 149 899 055 |
| Ireland | 2 431 496 000 | | 1 579 252 975 |
| Greece | 1 882 276 000 | | 1 222 535 415 |
| Spain | 12 003 612 000 | | 7 796 327 840 |
| France | 23 880 801 000 | | 15 510 544 132 |
| Croatia | 483 272 000 | | 313 884 433 |
| Italy | 17 500 853 000 | | 11 366 777 555 |
| Cyprus | 185 558 000 | | 120 519 640 |
| Latvia | 279 697 000 | 0,6494985  (9) | 181 662 778 |
| Lithuania | 411 930 000 | | 267 547 912 |
| Luxembourg | 394 697 000 | | 256 355 105 |
| Hungary | 1 239 469 000 | | 805 033 241 |
| Malta | 104 602 000 | | 67 938 841 |
| Netherlands | 7 354 650 000 | | 4 776 834 052 |
| Austria | 3 720 154 000 | | 2 416 234 397 |
| Poland | 4 681 410 000 | | 3 040 568 715 |
| Portugal | 1 933 791 000 | | 1 255 994 330 |
| Romania | 1 874 072 000 | | 1 217 206 930 |
| Slovenia | 429 322 000 | | 278 843 990 |
| Slovakia | 865 923 000 | | 562 415 679 |
| Finland | 2 268 419 000 | | 1 473 334 710 |
| Sweden | 5 044 851 000 | | 3 276 623 095 |
| United Kingdom | 24 483 615 000 | | 15 902 070 914 |
| Total | 157 476 700 000 | | 102 280 878 484 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’‚ own resource

‘Additional base’ own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

4 450 833 000

2 890 809 302

Bulgaria

503 702 000

327 153 687

Czech Republic

1 792 468 000

1 164 205 255

Denmark

3 048 528 000

1 980 014 325

Germany

33 995 907 000

22 080 290 181

Estonia

230 792 000

149 899 055

Ireland

2 431 496 000

1 579 252 975

Greece

1 882 276 000

1 222 535 415

Spain

12 003 612 000

7 796 327 840

France

23 880 801 000

15 510 544 132

Croatia

483 272 000

313 884 433

Italy

17 500 853 000

11 366 777 555

Cyprus

185 558 000

120 519 640

Latvia

279 697 000

0,6494985  (9)

9

181 662 778

Lithuania

411 930 000

267 547 912

Luxembourg

394 697 000

256 355 105

Hungary

1 239 469 000

805 033 241

Malta

104 602 000

67 938 841

Netherlands

7 354 650 000

4 776 834 052

Austria

3 720 154 000

2 416 234 397

Poland

4 681 410 000

3 040 568 715

Portugal

1 933 791 000

1 255 994 330

Romania

1 874 072 000

1 217 206 930

Slovenia

429 322 000

278 843 990

Slovakia

865 923 000

562 415 679

Finland

2 268 419 000

1 473 334 710

Sweden

5 044 851 000

3 276 623 095

United Kingdom

24 483 615 000

15 902 070 914

Total

Total

157 476 700 000

157 476 700 000

102 280 878 484

102 280 878 484

TABLE 4

TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)

| Member State | Gross reduction | Percentage share of GNI base | GNI key applied to the gross reduction | Financing of the reduction |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (3) |
| Belgium | | 2,83 | 31 084 353 | 31 084 353 |
| Bulgaria | | 0,32 | 3 517 825 | 3 517 825 |
| Czech Republic | | 1,14 | 12 518 490 | 12 518 490 |
| Denmark | – 141 559 436 | 1,94 | 21 290 739 | – 120 268 697 |
| Germany | | 21,59 | 237 425 396 | 237 425 396 |
| Estonia | | 0,15 | 1 611 838 | 1 611 838 |
| Ireland | | 1,54 | 16 981 424 | 16 981 424 |
| Greece | | 1,20 | 13 145 704 | 13 145 704 |
| Spain | | 7,62 | 83 832 514 | 83 832 514 |
| France | | 15,16 | 166 782 096 | 166 782 096 |
| Croatia | | 0,31 | 3 375 143 | 3 375 143 |
| Italy | | 11,11 | 122 224 918 | 122 224 918 |
| Cyprus | | 0,12 | 1 295 926 | 1 295 926 |
| Latvia | | 0,18 | 1 953 387 | 1 953 387 |
| Lithuania | | 0,26 | 2 876 895 | 2 876 895 |
| Luxembourg | | 0,25 | 2 756 540 | 2 756 540 |
| Hungary | | 0,79 | 8 656 378 | 8 656 378 |
| Malta | | 0,07 | 730 534 | 730 534 |
| Netherlands | – 756 798 522 | 4,67 | 51 364 437 | – 705 434 085 |
| Austria | | 2,36 | 25 981 335 | 25 981 335 |
| Poland | | 2,97 | 32 694 690 | 32 694 690 |
| Portugal | | 1,23 | 13 505 482 | 13 505 482 |
| Romania | | 1,19 | 13 088 408 | 13 088 408 |
| Slovenia | | 0,27 | 2 998 359 | 2 998 359 |
| Slovakia | | 0,55 | 6 047 555 | 6 047 555 |
| Finland | | 1,44 | 15 842 504 | 15 842 504 |
| Sweden | – 201 449 966 | 3,20 | 35 232 940 | – 166 217 026 |
| United Kingdom | | 15,55 | 170 992 114 | 170 992 114 |
| Total | –1 099 807 924 | 100,00 | 1 099 807 924 | 0 |

Member State

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

2,83

31 084 353

31 084 353

Bulgaria

0,32

3 517 825

3 517 825

Czech Republic

1,14

12 518 490

12 518 490

Denmark

– 141 559 436

1,94

21 290 739

– 120 268 697

Germany

21,59

237 425 396

237 425 396

Estonia

0,15

1 611 838

1 611 838

Ireland

1,54

16 981 424

16 981 424

Greece

1,20

13 145 704

13 145 704

Spain

7,62

83 832 514

83 832 514

France

15,16

166 782 096

166 782 096

Croatia

0,31

3 375 143

3 375 143

Italy

11,11

122 224 918

122 224 918

Cyprus

0,12

1 295 926

1 295 926

Latvia

0,18

1 953 387

1 953 387

Lithuania

0,26

2 876 895

2 876 895

Luxembourg

0,25

2 756 540

2 756 540

Hungary

0,79

8 656 378

8 656 378

Malta

0,07

730 534

730 534

Netherlands

– 756 798 522

4,67

51 364 437

– 705 434 085

Austria

2,36

25 981 335

25 981 335

Poland

2,97

32 694 690

32 694 690

Portugal

1,23

13 505 482

13 505 482

Romania

1,19

13 088 408

13 088 408

Slovenia

0,27

2 998 359

2 998 359

Slovakia

0,55

6 047 555

6 047 555

Finland

1,44

15 842 504

15 842 504

Sweden

– 201 449 966

3,20

35 232 940

– 166 217 026

United Kingdom

15,55

170 992 114

170 992 114

Total

Total

–1 099 807 924

–1 099 807 924

100,00

100,00

1 099 807 924

1 099 807 924

0

0

TABLE 5

TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2017 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 1 5)

| Description | Coefficient (10) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (10) (%)

10

Amount

1.

United Kingdom’s share (in %) of notional uncapped VAT base

17,1194

| 2. | United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure |
| --- | --- |

2.

United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure

7,4429

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

9,6765

| 4. | Total allocated expenditure |
| --- | --- |

4.

4.

Total allocated expenditure

118 550 222 885

118 550 222 885

| 5. | Enlargement related expenditure (11) |
| --- | --- |

5.

Enlargement related expenditure (11)

11

25 135 292 635

| 6. | Enlargement-adjusted total allocated expenditure = (4) – (5) |
| --- | --- |

6.

Enlargement-adjusted total allocated expenditure = (4) – (5)

93 414 930 250

| 7. | United Kingdom’s correction original amount = (3) × (6) × 0,66 |
| --- | --- |

7.

United Kingdom’s correction original amount = (3) × (6) × 0,66

5 965 942 623

| 8. | United Kingdom’s advantage (12) |
| --- | --- |

8.

United Kingdom’s advantage (12)

12

1 019 406 910

| 9. | Core United Kingdom’s correction = (7) – (8) |
| --- | --- |

9.

Core United Kingdom’s correction = (7) – (8)

4 946 535 713

| 10. | Windfall gains deriving from traditional own resources (13) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (13)

13

–45 769 948

| 11. | Correction for the United Kingdom = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom = (9) – (10)

4 992 305 660

TABLE 6

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –4 992 305 660 (Chapter 1 5)

| Member State | Percentage share of GNI base | Shares without the United Kingdom | Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom | Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 | Column 4 distributed in accordance with column 3 | Financing scale | Financing scale applied to the correction |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) = (2) + (4) + (5) | (7) |
| Belgium | 2,83 | 3,35 | 5,37 | | 1,52 | 4,86 | 242 848 053 |
| Bulgaria | 0,32 | 0,38 | 0,61 | | 0,17 | 0,55 | 27 483 181 |
| Czech Republic | 1,14 | 1,35 | 2,16 | | 0,61 | 1,96 | 97 801 325 |
| Denmark | 1,94 | 2,29 | 3,68 | | 1,04 | 3,33 | 166 334 951 |
| Germany | 21,59 | 25,56 | 0,00 | –19,17 | 0,00 | 6,39 | 319 035 307 |
| Estonia | 0,15 | 0,17 | 0,28 | | 0,08 | 0,25 | 12 592 561 |
| Ireland | 1,54 | 1,83 | 2,93 | | 0,83 | 2,66 | 132 668 215 |
| Greece | 1,20 | 1,42 | 2,27 | | 0,64 | 2,06 | 102 701 463 |
| Spain | 7,62 | 9,03 | 14,48 | | 4,09 | 13,12 | 654 945 669 |
| France | 15,16 | 17,96 | 28,81 | | 8,14 | 26,10 | 1 302 993 398 |
| Croatia | 0,31 | 0,36 | 0,58 | | 0,16 | 0,53 | 26 368 472 |
| Italy | 11,11 | 13,16 | 21,12 | | 5,97 | 19,13 | 954 888 235 |
| Cyprus | 0,12 | 0,14 | 0,22 | | 0,06 | 0,20 | 10 124 487 |
| Latvia | 0,18 | 0,21 | 0,34 | | 0,10 | 0,31 | 15 260 935 |
| Lithuania | 0,26 | 0,31 | 0,50 | | 0,14 | 0,45 | 22 475 882 |
| Luxembourg | 0,25 | 0,30 | 0,48 | | 0,13 | 0,43 | 21 535 609 |
| Hungary | 0,79 | 0,93 | 1,50 | | 0,42 | 1,35 | 67 628 382 |
| Malta | 0,07 | 0,08 | 0,13 | | 0,04 | 0,11 | 5 707 334 |
| Netherlands | 4,67 | 5,53 | 0,00 | –4,15 | 0,00 | 1,38 | 69 019 868 |
| Austria | 2,36 | 2,80 | 0,00 | –2,10 | 0,00 | 0,70 | 34 911 864 |
| Poland | 2,97 | 3,52 | 5,65 | | 1,60 | 5,12 | 255 428 883 |
| Portugal | 1,23 | 1,45 | 2,33 | | 0,66 | 2,11 | 105 512 244 |
| Romania | 1,19 | 1,41 | 2,26 | | 0,64 | 2,05 | 102 253 833 |
| Slovenia | 0,27 | 0,32 | 0,52 | | 0,15 | 0,47 | 23 424 831 |
| Slovakia | 0,55 | 0,65 | 1,04 | | 0,30 | 0,95 | 47 246 822 |
| Finland | 1,44 | 1,71 | 2,74 | | 0,77 | 2,48 | 123 770 345 |
| Sweden | 3,20 | 3,79 | 0,00 | –2,84 | 0,00 | 0,95 | 47 343 511 |
| United Kingdom | 15,55 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,26 | 28,26 | 100,00 | 4 992 305 660 |

Member State

Percentage share of GNI base

Shares without the United Kingdom

Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom

Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2

Column 4 distributed in accordance with column 3

Financing scale

Financing scale applied to the correction

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (4) + (5)

(7)

Belgium

2,83

3,35

5,37

1,52

4,86

242 848 053

Bulgaria

0,32

0,38

0,61

0,17

0,55

27 483 181

Czech Republic

1,14

1,35

2,16

0,61

1,96

97 801 325

Denmark

1,94

2,29

3,68

1,04

3,33

166 334 951

Germany

21,59

25,56

0,00

–19,17

0,00

6,39

319 035 307

Estonia

0,15

0,17

0,28

0,08

0,25

12 592 561

Ireland

1,54

1,83

2,93

0,83

2,66

132 668 215

Greece

1,20

1,42

2,27

0,64

2,06

102 701 463

Spain

7,62

9,03

14,48

4,09

13,12

654 945 669

France

15,16

17,96

28,81

8,14

26,10

1 302 993 398

Croatia

0,31

0,36

0,58

0,16

0,53

26 368 472

Italy

11,11

13,16

21,12

5,97

19,13

954 888 235

Cyprus

0,12

0,14

0,22

0,06

0,20

10 124 487

Latvia

0,18

0,21

0,34

0,10

0,31

15 260 935

Lithuania

0,26

0,31

0,50

0,14

0,45

22 475 882

Luxembourg

0,25

0,30

0,48

0,13

0,43

21 535 609

Hungary

0,79

0,93

1,50

0,42

1,35

67 628 382

Malta

0,07

0,08

0,13

0,04

0,11

5 707 334

Netherlands

4,67

5,53

0,00

–4,15

0,00

1,38

69 019 868

Austria

2,36

2,80

0,00

–2,10

0,00

0,70

34 911 864

Poland

2,97

3,52

5,65

1,60

5,12

255 428 883

Portugal

1,23

1,45

2,33

0,66

2,11

105 512 244

Romania

1,19

1,41

2,26

0,64

2,05

102 253 833

Slovenia

0,27

0,32

0,52

0,15

0,47

23 424 831

Slovakia

0,55

0,65

1,04

0,30

0,95

47 246 822

Finland

1,44

1,71

2,74

0,77

2,48

123 770 345

Sweden

3,20

3,79

0,00

–2,84

0,00

0,95

47 343 511

United Kingdom

15,55

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–28,26

–28,26

28,26

28,26

100,00

100,00

4 992 305 660

4 992 305 660

The calculations are made to 15 decimal places.

TABLE 7

TABLE 7

Summary of financing (14) of the general budget by type of own resource and by Member State

14

| Member State | Traditional own resources (TOR) | | VAT and GNI-based own resources, including adjustments | Total own resources (15) |
| --- | --- | --- | --- | --- |
| Net sugar sector levies (80 %) | Net customs duties (80 %) | Total net traditional own resources (80 %) | Collection costs (20 % of gross TOR) (p.m.) | VAT-based own resource | GNI-based own resource | Reduction in favour of: Denmark, Netherlands and Sweden | United Kingdom correction | Total ‘national contributions’ | Share in total ‘national contributions’ (%) |
| | (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) | (9) = (5) + (6) + (7) + (8) | (10) | (11) = (3) + (9) |
| Belgium | p.m. | 2 473 200 000 | 2 473 200 000 | 618 300 000 | 562 615 800 | 2 890 809 302 | 31 084 353 | 242 848 053 | 3 727 357 508 | 3,12 | 6 200 557 508 |
| Bulgaria | p.m. | 88 100 000 | 88 100 000 | 22 025 000 | 71 622 900 | 327 153 687 | 3 517 825 | 27 483 181 | 429 777 593 | 0,36 | 517 877 593 |
| Czech Republic | p.m. | 287 500 000 | 287 500 000 | 71 875 000 | 219 838 200 | 1 164 205 255 | 12 518 490 | 97 801 325 | 1 494 363 270 | 1,25 | 1 781 863 270 |
| Denmark | p.m. | 377 700 000 | 377 700 000 | 94 425 000 | 342 184 800 | 1 980 014 325 | – 120 268 697 | 166 334 951 | 2 368 265 379 | 1,98 | 2 745 965 379 |
| Germany | p.m. | 4 731 600 000 | 4 731 600 000 | 1 182 900 000 | 2 093 050 050 | 22 080 290 181 | 237 425 396 | 319 035 307 | 24 729 800 934 | 20,69 | 29 461 400 934 |
| Estonia | p.m. | 32 900 000 | 32 900 000 | 8 225 000 | 34 618 800 | 149 899 055 | 1 611 838 | 12 592 561 | 198 722 254 | 0,17 | 231 622 254 |
| Ireland | p.m. | 305 400 000 | 305 400 000 | 76 350 000 | 258 161 700 | 1 579 252 975 | 16 981 424 | 132 668 215 | 1 987 064 314 | 1,66 | 2 292 464 314 |
| Greece | p.m. | 177 100 000 | 177 100 000 | 44 275 000 | 222 046 800 | 1 222 535 415 | 13 145 704 | 102 701 463 | 1 560 429 382 | 1,31 | 1 737 529 382 |
| Spain | p.m. | 1 712 500 000 | 1 712 500 000 | 428 125 000 | 1 588 284 900 | 7 796 327 840 | 83 832 514 | 654 945 669 | 10 123 390 923 | 8,47 | 11 835 890 923 |
| France | p.m. | 1 749 800 000 | 1 749 800 000 | 437 450 000 | 3 133 713 300 | 15 510 544 132 | 166 782 096 | 1 302 993 398 | 20 114 032 926 | 16,83 | 21 863 832 926 |
| Croatia | p.m. | 52 600 000 | 52 600 000 | 13 150 000 | 72 490 800 | 313 884 433 | 3 375 143 | 26 368 472 | 416 118 848 | 0,35 | 468 718 848 |
| Italy | p.m. | 2 095 900 000 | 2 095 900 000 | 523 975 000 | 1 996 195 200 | 11 366 777 555 | 122 224 918 | 954 888 235 | 14 440 085 908 | 12,08 | 16 535 985 908 |
| Cyprus | p.m. | 21 900 000 | 21 900 000 | 5 475 000 | 27 833 700 | 120 519 640 | 1 295 926 | 10 124 487 | 159 773 753 | 0,13 | 181 673 753 |
| Latvia | p.m. | 48 000 000 | 48 000 000 | 12 000 000 | 34 150 500 | 181 662 778 | 1 953 387 | 15 260 935 | 233 027 600 | 0,19 | 281 027 600 |
| Lithuania | p.m. | 87 400 000 | 87 400 000 | 21 850 000 | 52 562 400 | 267 547 912 | 2 876 895 | 22 475 882 | 345 463 089 | 0,29 | 432 863 089 |
| Luxembourg | p.m. | 22 000 000 | 22 000 000 | 5 500 000 | 59 204 550 | 256 355 105 | 2 756 540 | 21 535 609 | 339 851 804 | 0,28 | 361 851 804 |
| Hungary | p.m. | 157 000 000 | 157 000 000 | 39 250 000 | 157 682 400 | 805 033 241 | 8 656 378 | 67 628 382 | 1 039 000 401 | 0,87 | 1 196 000 401 |
| Malta | p.m. | 13 200 000 | 13 200 000 | 3 300 000 | 15 690 300 | 67 938 841 | 730 534 | 5 707 334 | 90 067 009 | 0,08 | 103 267 009 |
| Netherlands | p.m. | 2 746 600 000 | 2 746 600 000 | 686 650 000 | 469 998 750 | 4 776 834 052 | – 705 434 085 | 69 019 868 | 4 610 418 585 | 3,86 | 7 357 018 585 |
| Austria | p.m. | 221 100 000 | 221 100 000 | 55 275 000 | 519 125 400 | 2 416 234 397 | 25 981 335 | 34 911 864 | 2 996 252 996 | 2,51 | 3 217 352 996 |
| Poland | p.m. | 705 200 000 | 705 200 000 | 176 300 000 | 597 816 000 | 3 040 568 715 | 32 694 690 | 255 428 883 | 3 926 508 288 | 3,28 | 4 631 708 288 |
| Portugal | p.m. | 154 700 000 | 154 700 000 | 38 675 000 | 289 464 300 | 1 255 994 330 | 13 505 482 | 105 512 244 | 1 664 476 356 | 1,39 | 1 819 176 356 |
| Romania | p.m. | 162 200 000 | 162 200 000 | 40 550 000 | 205 819 200 | 1 217 206 930 | 13 088 408 | 102 253 833 | 1 538 368 371 | 1,29 | 1 700 568 371 |
| Slovenia | p.m. | 77 400 000 | 77 400 000 | 19 350 000 | 60 011 100 | 278 843 990 | 2 998 359 | 23 424 831 | 365 278 280 | 0,31 | 442 678 280 |
| Slovakia | p.m. | 105 300 000 | 105 300 000 | 26 325 000 | 90 016 800 | 562 415 679 | 6 047 555 | 47 246 822 | 705 726 856 | 0,59 | 811 026 856 |
| Finland | p.m. | 154 100 000 | 154 100 000 | 38 525 000 | 288 650 400 | 1 473 334 710 | 15 842 504 | 123 770 345 | 1 901 597 959 | 1,59 | 2 055 697 959 |
| Sweden | p.m. | 548 000 000 | 548 000 000 | 137 000 000 | 321 624 300 | 3 276 623 095 | – 166 217 026 | 47 343 511 | 3 479 373 880 | 2,91 | 4 027 373 880 |
| United Kingdom | p.m. | 3 535 600 000 | 3 535 600 000 | 883 900 000 | 3 465 086 700 | 15 902 070 914 | 170 992 114 | –4 992 305 660 | 14 545 844 068 | 12,17 | 18 081 444 068 |
| Total | p.m. | 22 844 000 000 | 22 844 000 000 | 5 711 000 000 | 17 249 560 050 | 102 280 878 484 | 0 | 0 | 119 530 438 534 | 100,00 | 142 374 438 534 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (15)

15

Net sugar sector levies (80 %)

Net customs duties (80 %)

Total net traditional own resources (80 %)

Collection costs (20 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

Reduction in favour of: Denmark, Netherlands and Sweden

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

(8)

(9) = (5) + (6) + (7) + (8)

(10)

(11) = (3) + (9)

Belgium

p.m.

2 473 200 000

2 473 200 000

618 300 000

562 615 800

2 890 809 302

31 084 353

242 848 053

3 727 357 508

3,12

6 200 557 508

Bulgaria

p.m.

88 100 000

88 100 000

22 025 000

71 622 900

327 153 687

3 517 825

27 483 181

429 777 593

0,36

517 877 593

Czech Republic

p.m.

287 500 000

287 500 000

71 875 000

219 838 200

1 164 205 255

12 518 490

97 801 325

1 494 363 270

1,25

1 781 863 270

Denmark

p.m.

377 700 000

377 700 000

94 425 000

342 184 800

1 980 014 325

– 120 268 697

166 334 951

2 368 265 379

1,98

2 745 965 379

Germany

p.m.

4 731 600 000

4 731 600 000

1 182 900 000

2 093 050 050

22 080 290 181

237 425 396

319 035 307

24 729 800 934

20,69

29 461 400 934

Estonia

p.m.

32 900 000

32 900 000

8 225 000

34 618 800

149 899 055

1 611 838

12 592 561

198 722 254

0,17

231 622 254

Ireland

p.m.

305 400 000

305 400 000

76 350 000

258 161 700

1 579 252 975

16 981 424

132 668 215

1 987 064 314

1,66

2 292 464 314

Greece

p.m.

177 100 000

177 100 000

44 275 000

222 046 800

1 222 535 415

13 145 704

102 701 463

1 560 429 382

1,31

1 737 529 382

Spain

p.m.

1 712 500 000

1 712 500 000

428 125 000

1 588 284 900

7 796 327 840

83 832 514

654 945 669

10 123 390 923

8,47

11 835 890 923

France

p.m.

1 749 800 000

1 749 800 000

437 450 000

3 133 713 300

15 510 544 132

166 782 096

1 302 993 398

20 114 032 926

16,83

21 863 832 926

Croatia

p.m.

52 600 000

52 600 000

13 150 000

72 490 800

313 884 433

3 375 143

26 368 472

416 118 848

0,35

468 718 848

Italy

p.m.

2 095 900 000

2 095 900 000

523 975 000

1 996 195 200

11 366 777 555

122 224 918

954 888 235

14 440 085 908

12,08

16 535 985 908

Cyprus

p.m.

21 900 000

21 900 000

5 475 000

27 833 700

120 519 640

1 295 926

10 124 487

159 773 753

0,13

181 673 753

Latvia

p.m.

48 000 000

48 000 000

12 000 000

34 150 500

181 662 778

1 953 387

15 260 935

233 027 600

0,19

281 027 600

Lithuania

p.m.

87 400 000

87 400 000

21 850 000

52 562 400

267 547 912

2 876 895

22 475 882

345 463 089

0,29

432 863 089

Luxembourg

p.m.

22 000 000

22 000 000

5 500 000

59 204 550

256 355 105

2 756 540

21 535 609

339 851 804

0,28

361 851 804

Hungary

p.m.

157 000 000

157 000 000

39 250 000

157 682 400

805 033 241

8 656 378

67 628 382

1 039 000 401

0,87

1 196 000 401

Malta

p.m.

13 200 000

13 200 000

3 300 000

15 690 300

67 938 841

730 534

5 707 334

90 067 009

0,08

103 267 009

Netherlands

p.m.

2 746 600 000

2 746 600 000

686 650 000

469 998 750

4 776 834 052

– 705 434 085

69 019 868

4 610 418 585

3,86

7 357 018 585

Austria

p.m.

221 100 000

221 100 000

55 275 000

519 125 400

2 416 234 397

25 981 335

34 911 864

2 996 252 996

2,51

3 217 352 996

Poland

p.m.

705 200 000

705 200 000

176 300 000

597 816 000

3 040 568 715

32 694 690

255 428 883

3 926 508 288

3,28

4 631 708 288

Portugal

p.m.

154 700 000

154 700 000

38 675 000

289 464 300

1 255 994 330

13 505 482

105 512 244

1 664 476 356

1,39

1 819 176 356

Romania

p.m.

162 200 000

162 200 000

40 550 000

205 819 200

1 217 206 930

13 088 408

102 253 833

1 538 368 371

1,29

1 700 568 371

Slovenia

p.m.

77 400 000

77 400 000

19 350 000

60 011 100

278 843 990

2 998 359

23 424 831

365 278 280

0,31

442 678 280

Slovakia

p.m.

105 300 000

105 300 000

26 325 000

90 016 800

562 415 679

6 047 555

47 246 822

705 726 856

0,59

811 026 856

Finland

p.m.

154 100 000

154 100 000

38 525 000

288 650 400

1 473 334 710

15 842 504

123 770 345

1 901 597 959

1,59

2 055 697 959

Sweden

p.m.

548 000 000

548 000 000

137 000 000

321 624 300

3 276 623 095

– 166 217 026

47 343 511

3 479 373 880

2,91

4 027 373 880

United Kingdom

p.m.

3 535 600 000

3 535 600 000

883 900 000

3 465 086 700

15 902 070 914

170 992 114

–4 992 305 660

14 545 844 068

12,17

18 081 444 068

Total

Total

p.m.

p.m.

22 844 000 000

22 844 000 000

22 844 000 000

22 844 000 000

5 711 000 000

5 711 000 000

17 249 560 050

17 249 560 050

102 280 878 484

102 280 878 484

0

0

0

0

119 530 438 534

119 530 438 534

100,00

100,00

142 374 438 534

142 374 438 534

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2018 | Amending budget No 2/2018 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 142 929 980 859 | – 555 542 325 | 142 374 438 534 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 555 542 325 | 555 542 325 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 547 408 825 | | 1 547 408 825 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 45 050 050 | | 45 050 050 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 110 000 000 | | 110 000 000 |
| 7 | DEFAULT INTEREST AND FINES | 115 000 000 | | 115 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 6 186 061 | | 6 186 061 |
| 9 | MISCELLANEOUS REVENUE | 25 001 000 | | 25 001 000 |
| | GRAND TOTAL | 144 778 626 795 | | 144 778 626 795 |

Title

Heading

Budget 2018

Amending budget No 2/2018

New amount

1

OWN RESOURCES

142 929 980 859

– 555 542 325

142 374 438 534

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

555 542 325

555 542 325

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES

1 547 408 825

1 547 408 825

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

45 050 050

45 050 050

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

110 000 000

110 000 000

7

DEFAULT INTEREST AND FINES

115 000 000

115 000 000

8

BORROWING AND LENDING OPERATIONS

6 186 061

6 186 061

9

MISCELLANEOUS REVENUE

25 001 000

25 001 000

GRAND TOTAL

GRAND TOTAL

144 778 626 795

144 778 626 795

144 778 626 795

144 778 626 795

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Article
  Item | Heading | Budget 2018 | Amending budget No 2/2018 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 1 1 |
| 1 1 0 | Production levies related to the marketing year 2005/2006 and previous years | p.m. | | p.m. |
| 1 1 1 | Sugar storage levies | p.m. | | p.m. |
| 1 1 3 | Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose | p.m. | | p.m. |
| 1 1 7 | Production charge | p.m. | | p.m. |
| 1 1 8 | One-off amounts on additional sugar quotas and supplementary isoglucose quotas | p.m. | | p.m. |
| 1 1 9 | Surplus amount | p.m. | | p.m. |
| | CHAPTER 1 1 — TOTAL | p.m. | | p.m. |
| | CHAPTER 1 2 |
| 1 2 0 | Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom | 22 844 000 000 | | 22 844 000 000 |
| | CHAPTER 1 2 — TOTAL | 22 844 000 000 | | 22 844 000 000 |
| | CHAPTER 1 3 |
| 1 3 0 | Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom | 17 249 560 050 | | 17 249 560 050 |
| | CHAPTER 1 3 — TOTAL | 17 249 560 050 | | 17 249 560 050 |
| | CHAPTER 1 4 |
| 1 4 0 | Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom | 102 836 420 809 | – 555 542 325 | 102 280 878 484 |
| | CHAPTER 1 4 — TOTAL | 102 836 420 809 | – 555 542 325 | 102 280 878 484 |
| | CHAPTER 1 5 |
| 1 5 0 | Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom | 0 ,— | | 0 ,— |
| | CHAPTER 1 5 — TOTAL | 0 ,— | | 0 ,— |
| | CHAPTER 1 6 |
| 1 6 0 | Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom | 0 ,— | | 0 ,— |
| | CHAPTER 1 6 — TOTAL | 0 ,— | | 0 ,— |
| | Title 1 — Total | 142 929 980 859 | – 555 542 325 | 142 374 438 534 |
| CHAPTER 1 1 — | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) |

Article

Item

Heading

Budget 2018

Amending budget No 2/2018

New amount

CHAPTER 1 1

1 1 0

1 1 0

Production levies related to the marketing year 2005/2006 and previous years

Production levies related to the marketing year 2005/2006 and previous years

p.m.

p.m.

1 1 1

1 1 1

Sugar storage levies

Sugar storage levies

p.m.

p.m.

1 1 3

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose

p.m.

p.m.

1 1 7

1 1 7

Production charge

Production charge

p.m.

p.m.

1 1 8

1 1 8

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

p.m.

p.m.

1 1 9

1 1 9

Surplus amount

Surplus amount

p.m.

p.m.

CHAPTER 1 1 — TOTAL

p.m.

p.m.

CHAPTER 1 2

1 2 0

1 2 0

Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom

Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom

22 844 000 000

22 844 000 000

CHAPTER 1 2 — TOTAL

22 844 000 000

22 844 000 000

CHAPTER 1 3

1 3 0

1 3 0

Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom

17 249 560 050

17 249 560 050

CHAPTER 1 3 — TOTAL

17 249 560 050

17 249 560 050

CHAPTER 1 4

1 4 0

1 4 0

Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

102 836 420 809

– 555 542 325

102 280 878 484

CHAPTER 1 4 — TOTAL

102 836 420 809

– 555 542 325

102 280 878 484

CHAPTER 1 5

1 5 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, Euratom

0 ,—

0 ,—

CHAPTER 1 5 — TOTAL

0 ,—

0 ,—

CHAPTER 1 6

1 6 0

1 6 0

Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom

Gross reduction in the annual GNI-based contribution granted to certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom

0 ,—

0 ,—

CHAPTER 1 6 — TOTAL

0 ,—

0 ,—

Title 1 — Total

Title 1 — Total

142 929 980 859

142 929 980 859

– 555 542 325

– 555 542 325

142 374 438 534

142 374 438 534

CHAPTER 1 1 —

CHAPTER 1 1 —

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM)

| CHAPTER 1 2 — | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM |
| --- | --- |

CHAPTER 1 2 —

CHAPTER 1 2 —

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

| CHAPTER 1 3 — | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM |
| --- | --- |

CHAPTER 1 3 —

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

| CHAPTER 1 4 — | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM |
| --- | --- |

CHAPTER 1 4 —

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

| CHAPTER 1 5 — | CORRECTION OF BUDGETARY IMBALANCES |
| --- | --- |

CHAPTER 1 5 —

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

| CHAPTER 1 6 — | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES |
| --- | --- |

CHAPTER 1 6 —

CHAPTER 1 6 —

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM

1 4 0Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

1 4 0Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom

| Budget 2018 | Amending budget No 2/2018 | New amount |
| --- | --- | --- |
| 102 836 420 809 | – 555 542 325 | 102 280 878 484 |

Budget 2018

Amending budget No 2/2018

New amount

102 836 420 809

– 555 542 325

102 280 878 484

Remarks

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante.

ex ante

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ gross national income for this financial year is 0,6495 %.

Legal basis

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof.

| Member State | Budget 2018 | Amending budget No. 2/2018 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 906 510 838 | –15 701 536 | 2 890 809 302 |
| Bulgaria | 328 930 634 | –1 776 947 | 327 153 687 |
| Czech Republic | 1 170 528 678 | –6 323 423 | 1 164 205 255 |
| Denmark | 1 990 768 846 | –10 754 521 | 1 980 014 325 |
| Germany | 22 200 220 084 | – 119 929 903 | 22 080 290 181 |
| Estonia | 150 713 237 | – 814 182 | 149 899 055 |
| Ireland | 1 587 830 745 | –8 577 770 | 1 579 252 975 |
| Greece | 1 229 175 661 | –6 640 246 | 1 222 535 415 |
| Spain | 7 838 673 879 | –42 346 039 | 7 796 327 840 |
| France | 15 594 790 219 | –84 246 087 | 15 510 544 132 |
| Croatia | 315 589 308 | –1 704 875 | 313 884 433 |
| Italy | 11 428 516 623 | –61 739 068 | 11 366 777 555 |
| Cyprus | 121 174 247 | – 654 607 | 120 519 640 |
| Latvia | 182 649 487 | – 986 709 | 181 662 778 |
| Lithuania | 269 001 108 | –1 453 196 | 267 547 912 |
| Luxembourg | 257 747 507 | –1 392 402 | 256 355 105 |
| Hungary | 809 405 808 | –4 372 567 | 805 033 241 |
| Malta | 68 307 853 | – 369 012 | 67 938 841 |
| Netherlands | 4 802 779 600 | –25 945 548 | 4 776 834 052 |
| Austria | 2 429 358 262 | –13 123 865 | 2 416 234 397 |
| Poland | 3 057 083 675 | –16 514 960 | 3 040 568 715 |
| Portugal | 1 262 816 309 | –6 821 979 | 1 255 994 330 |
| Romania | 1 223 818 234 | –6 611 304 | 1 217 206 930 |
| Slovenia | 280 358 541 | –1 514 551 | 278 843 990 |
| Slovakia | 565 470 460 | –3 054 781 | 562 415 679 |
| Finland | 1 481 337 181 | –8 002 471 | 1 473 334 710 |
| Sweden | 3 294 420 193 | –17 797 098 | 3 276 623 095 |
| United Kingdom | 15 988 443 592 | –86 372 678 | 15 902 070 914 |
| Article 1 4 0 — Total | 102 836 420 809 | – 555 542 325 | 102 280 878 484 |

Member State

Budget 2018

Amending budget No. 2/2018

New amount

Belgium

2 906 510 838

–15 701 536

2 890 809 302

Bulgaria

328 930 634

–1 776 947

327 153 687

Czech Republic

1 170 528 678

–6 323 423

1 164 205 255

Denmark

1 990 768 846

–10 754 521

1 980 014 325

Germany

22 200 220 084

– 119 929 903

22 080 290 181

Estonia

150 713 237

– 814 182

149 899 055

Ireland

1 587 830 745

–8 577 770

1 579 252 975

Greece

1 229 175 661

–6 640 246

1 222 535 415

Spain

7 838 673 879

–42 346 039

7 796 327 840

France

15 594 790 219

–84 246 087

15 510 544 132

Croatia

315 589 308

–1 704 875

313 884 433

Italy

11 428 516 623

–61 739 068

11 366 777 555

Cyprus

121 174 247

– 654 607

120 519 640

Latvia

182 649 487

– 986 709

181 662 778

Lithuania

269 001 108

–1 453 196

267 547 912

Luxembourg

257 747 507

–1 392 402

256 355 105

Hungary

809 405 808

–4 372 567

805 033 241

Malta

68 307 853

– 369 012

67 938 841

Netherlands

4 802 779 600

–25 945 548

4 776 834 052

Austria

2 429 358 262

–13 123 865

2 416 234 397

Poland

3 057 083 675

–16 514 960

3 040 568 715

Portugal

1 262 816 309

–6 821 979

1 255 994 330

Romania

1 223 818 234

–6 611 304

1 217 206 930

Slovenia

280 358 541

–1 514 551

278 843 990

Slovakia

565 470 460

–3 054 781

562 415 679

Finland

1 481 337 181

–8 002 471

1 473 334 710

Sweden

3 294 420 193

–17 797 098

3 276 623 095

United Kingdom

15 988 443 592

–86 372 678

15 902 070 914

Article 1 4 0 — Total

Article 1 4 0 — Total

102 836 420 809

– 555 542 325

102 280 878 484

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2018 | Amending budget No 2/2018 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 555 542 325 | 555 542 325 |
| 3 0 2 | Repayment to the budget of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | CHAPTER 3 0 — TOTAL | p.m. | 555 542 325 | 555 542 325 |
| | CHAPTER 3 1 |
| 3 1 0 | Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 |
| 3 1 0 3 | Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014 | p.m. | | p.m. |
| | Article 3 1 0 — Total | p.m. | | p.m. |
| | CHAPTER 3 1 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 2 |
| 3 2 0 | Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 |
| 3 2 0 3 | Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 | p.m. | | p.m. |
| | Article 3 2 0 — Total | p.m. | | p.m. |
| | CHAPTER 3 2 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 3 |
| 3 3 0 | Netting of adjustments to the VAT and GNI-based own resources for previous financial years | p.m. | | p.m. |
| | CHAPTER 3 3 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 4 |
| 3 4 0 | Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice | p.m. | | p.m. |
| | CHAPTER 3 4 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 5 |
| 3 5 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
| 3 5 0 4 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom | p.m. | | p.m. |
| | Article 3 5 0 — Total | p.m. | | p.m. |
| | CHAPTER 3 5 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 6 |
| 3 6 0 | Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom |
| 3 6 0 4 | Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom | p.m. | | p.m. |
| | Article 3 6 0 — Total | p.m. | | p.m. |
| | CHAPTER 3 6 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 7 |
| 3 7 0 | Adjustment relating to the implementation of own resources decisions | p.m. | | p.m. |
| | CHAPTER 3 7 — TOTAL | p.m. | | p.m. |
| | Title 3 — Total | p.m. | 555 542 325 | 555 542 325 |
| CHAPTER 3 0 — | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2018

Amending budget No 2/2018

New amount

CHAPTER 3 0

3 0 0

3 0 0

Surplus available from the preceding financial year

Surplus available from the preceding financial year

p.m.

555 542 325

555 542 325

3 0 2

3 0 2

Repayment to the budget of the surplus from the Guarantee Fund for external actions

Repayment to the budget of the surplus from the Guarantee Fund for external actions

p.m.

p.m.

CHAPTER 3 0 — TOTAL

p.m.

555 542 325

555 542 325

CHAPTER 3 1

3 1 0

3 1 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 1 0 3

Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014

p.m.

p.m.

Article 3 1 0 — Total

Article 3 1 0 — Total

p.m.

p.m.

CHAPTER 3 1 — TOTAL

p.m.

p.m.

CHAPTER 3 2

3 2 0

3 2 0

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

3 2 0 3

Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014

p.m.

p.m.

Article 3 2 0 — Total

Article 3 2 0 — Total

p.m.

p.m.

CHAPTER 3 2 — TOTAL

p.m.

p.m.

CHAPTER 3 3

3 3 0

3 3 0

Netting of adjustments to the VAT and GNI-based own resources for previous financial years

Netting of adjustments to the VAT and GNI-based own resources for previous financial years

p.m.

p.m.

CHAPTER 3 3 — TOTAL

p.m.

p.m.

CHAPTER 3 4

3 4 0

3 4 0

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

p.m.

p.m.

CHAPTER 3 4 — TOTAL

p.m.

p.m.

CHAPTER 3 5

3 5 0

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

p.m.

p.m.

Article 3 5 0 — Total

Article 3 5 0 — Total

p.m.

p.m.

CHAPTER 3 5 — TOTAL

p.m.

p.m.

CHAPTER 3 6

3 6 0

3 6 0

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

p.m.

p.m.

Article 3 6 0 — Total

Article 3 6 0 — Total

p.m.

p.m.

CHAPTER 3 6 — TOTAL

p.m.

p.m.

CHAPTER 3 7

3 7 0

3 7 0

Adjustment relating to the implementation of own resources decisions

Adjustment relating to the implementation of own resources decisions

p.m.

p.m.

CHAPTER 3 7 — TOTAL

p.m.

p.m.

Title 3 — Total

Title 3 — Total

p.m.

p.m.

555 542 325

555 542 325

555 542 325

555 542 325

CHAPTER 3 0 —

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| CHAPTER 3 1 — | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 |
| --- | --- |

CHAPTER 3 1 —

CHAPTER 3 1 —

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

| CHAPTER 3 2 — | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 |
| --- | --- |

CHAPTER 3 2 —

CHAPTER 3 2 —

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014

| CHAPTER 3 3 — | NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS |
| --- | --- |

CHAPTER 3 3 —

CHAPTER 3 3 —

NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS

| CHAPTER 3 4 — | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE |
| --- | --- |

CHAPTER 3 4 —

CHAPTER 3 4 —

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

| CHAPTER 3 5 — | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
| --- | --- |

CHAPTER 3 5 —

CHAPTER 3 5 —

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

| CHAPTER 3 6 — | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
| --- | --- |

CHAPTER 3 6 —

CHAPTER 3 6 —

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

| CHAPTER 3 7 — | ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS |
| --- | --- |

CHAPTER 3 7 —

CHAPTER 3 7 —

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS

CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0Surplus available from the preceding financial year

3 0 0Surplus available from the preceding financial year

| Budget 2018 | Amending budget No 2/2018 | New amount |
| --- | --- | --- |
| p.m. | 555 542 325 | 555 542 325 |

Budget 2018

Amending budget No 2/2018

New amount

p.m.

555 542 325

555 542 325

Remarks

Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or 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 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014.

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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

Legal basis

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.

Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.

---

(1)  The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus draft amending budget No 1 and No 2/2018.

1

(2)  The figures in this column correspond to those in the 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1 to 6/2017.

2

(3)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

3

(4)  The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus draft amending budget No 1 and No 2/2018.

4

(5)  The figures in this column correspond to those in the 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1 to 6/2017.

5

(6)  The own resources for the 2018 budget are determined on the basis of the budget forecasts adopted at the 169th meeting of the Advisory Committee on Own Resources on 19 May 2017.

6

(7)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

7

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

8

(9)  Calculation of rate: (102 280 878 484) / (157 476 700 000) = 0,649498487611183.

9

(10)  Rounded percentages.

10

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 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 rural development expenditure originating from the EAGGF, Guarantee Section.

11

(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.

12

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 20 % as of 1 January 2014 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

13

(14)  p.m. (own resources + other revenue = total revenue = total expenditure); (142 374 438 534 + 2 404 188 261 = 144 778 626 795 = 144 778 626 795).

14

(15)  Total own resources as percentage of GNI: (142 374 438 534) / (15 747 670 000 000) = 0,90 %; own resources ceiling as percentage of GNI: 1,20 %.

15

---