# L_2013327EN.01021901.xml

| 6.12.2013 | EN | Official Journal of the European Union | L 327/219 |
| --- | --- | --- | --- |

6.12.2013

EN

Official Journal of the European Union

L 327/219

---

DEFINITIVE ADOPTION

of amending budget No 3 of the European Union for the financial year 2013

(2013/689/EU, Euratom)

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 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 (1),

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2),

Having regard to the general budget of the European Union for the financial year 2013, as definitively adopted on 12 December 2012 (3),

Having regard to draft amending budget No 3 of the European Union for the financial year 2013, which the Commission drew up on 15 April 2013,

Having regard to the position on draft amending budget No 3/2013, which the Council adopted on 9 July 2013,

Having regard to Rules 75b and 75e of the Parliament's Rules of Procedure,

Having regard to the Parliament's approval of 11 September 2013 of the Council position,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 3 of the European Union for the financial year 2013 has been definitively adopted.

Done at Strasbourg, 11 September 2013.

The President

M. SCHULZ

---

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

1

(2)  
  OJ C 139, 14.6.2006, p. 1.

2

(3)  
  OJ L 66, 8.3.2013

3

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AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2013

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 223 |
| --- | --- |

| B. General statement of revenue by budget heading | 233 |
| --- | --- |

| — Revenue | 233 |
| --- | --- |

| — Title 1: Own resources | 234 |
| --- | --- |

| — Title 3: Surpluses, balances and adjustments | 237 |
| --- | --- |

---

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 2013 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

Appropriations to be covered during the financial year 2013 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

EXPENDITURE

| Description | Budget 2013 (1) | Budget 2012 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Sustainable growth |

Description

Budget 2013 (1)

1

Budget 2012 (2)

2

Change (%)

1.

Sustainable growth

65 745 055 888

60 287 086 467

+9,05

| 2. | Preservation and management of natural resources |
| --- | --- |

2.

Preservation and management of natural resources

57 882 716 075

58 044 868 674

–0,28

| 3. | Citizenship, freedom, security and justice |
| --- | --- |

3.

Citizenship, freedom, security and justice

1 650 104 202

2 182 532 099

–24,39

| 4. | EU as a global player |
| --- | --- |

4.

EU as a global player

6 727 745 950

6 966 011 071

–3,42

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

5.

Administration

8 430 365 740

8 277 736 996

+1,84

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

6.

Compensation

75 000 000

p.m.

—

Total expenditure
   (3)

Total expenditure

3

140 510 987 855

140 510 987 855

135 758 235 307

135 758 235 307

+3,50

+3,50

REVENUE

REVENUE

| Description | Budget 2013 (4) | Budget 2012 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 838 967 007 | 5 109 219 138 | –64,01 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1 023 276 526 | 1 496 968 014 | –31,64 |
| Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | 34 000 000 | p.m. | — |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | 497 328 000 | — |
| Total revenue for Titles 3 to 9 | 2 896 243 533 | 7 103 515 152 | –59,23 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 18 777 600 000 | 16 824 200 000 | +11,61 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 15 063 857 425 | 14 546 298 300 | +3,56 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 103 773 286 897 | 97 284 221 855 | +6,67 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 137 614 744 322 | 128 654 720 155 | +6,96 |
| Total revenue
   (7) | 140 510 987 855 | 135 758 235 307 | +3,50 |

Description

Budget 2013 (4)

4

Budget 2012 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 838 967 007

5 109 219 138

–64,01

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

1 023 276 526

1 496 968 014

–31,64

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

34 000 000

p.m.

—

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

p.m.

497 328 000

—

Total revenue for Titles 3 to 9

2 896 243 533

7 103 515 152

–59,23

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

18 777 600 000

16 824 200 000

+11,61

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

15 063 857 425

14 546 298 300

+3,56

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

103 773 286 897

97 284 221 855

+6,67

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)

6

137 614 744 322

128 654 720 155

+6,96

Total revenue
   (7)

Total revenue

7

140 510 987 855

140 510 987 855

135 758 235 307

135 758 235 307

+3,50

+3,50

TABLE 1

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

| MemberState | 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 | 1 690 557 000 | 3 973 060 000 | 50 | 1 986 530 000 | 1 690 557 000 | |
| Bulgaria | 190 547 000 | 403 363 000 | 50 | 201 681 500 | 190 547 000 | |
| CzechRepublic | 679 066 000 | 1 488 457 000 | 50 | 744 228 500 | 679 066 000 | |
| Denmark | 1 011 507 000 | 2 603 724 000 | 50 | 1 301 862 000 | 1 011 507 000 | |
| Germany | 12 022 668 000 | 27 629 794 000 | 50 | 13 814 897 000 | 12 022 668 000 | |
| Estonia | 82 284 000 | 168 961 000 | 50 | 84 480 500 | 82 284 000 | |
| Ireland | 624 406 000 | 1 286 410 000 | 50 | 643 205 000 | 624 406 000 | |
| Greece | 873 300 000 | 1 994 678 000 | 50 | 997 339 000 | 873 300 000 | |
| Spain | 4 775 808 000 | 10 438 737 000 | 50 | 5 219 368 500 | 4 775 808 000 | |
| France | 9 831 724 000 | 21 490 884 000 | 50 | 10 745 442 000 | 9 831 724 000 | |
| Croatia (9) | 139 265 000 | 226 056 000 | 50 | 113 028 000 | 113 028 000 | Croatia |
| Italy | 6 621 706 000 | 16 175 934 000 | 50 | 8 087 967 000 | 6 621 706 000 | |
| Cyprus | 145 973 000 | 176 569 000 | 50 | 88 284 500 | 88 284 500 | Cyprus |
| Latvia | 72 561 000 | 221 358 000 | 50 | 110 679 000 | 72 561 000 | |
| Lithuania | 121 821 000 | 334 146 000 | 50 | 167 073 000 | 121 821 000 | |
| Luxembourg | 246 521 000 | 325 255 000 | 50 | 162 627 500 | 162 627 500 | Luxembourg |
| Hungary | 400 384 000 | 1 018 984 000 | 50 | 509 492 000 | 400 384 000 | |
| Malta | 48 396 000 | 62 058 000 | 50 | 31 029 000 | 31 029 000 | Malta |
| Netherlands | 2 739 704 000 | 6 263 887 000 | 50 | 3 131 943 500 | 2 739 704 000 | |
| Austria | 1 425 851 000 | 3 181 638 000 | 50 | 1 590 819 000 | 1 425 851 000 | |
| Poland | 1 911 307 000 | 3 943 766 000 | 50 | 1 971 883 000 | 1 911 307 000 | |
| Portugal | 781 760 000 | 1 637 391 000 | 50 | 818 695 500 | 781 760 000 | |
| Romania | 505 766 000 | 1 435 776 000 | 50 | 717 888 000 | 505 766 000 | |
| Slovenia | 182 040 000 | 356 425 000 | 50 | 178 212 500 | 178 212 500 | Slovenia |
| Slovakia | 256 580 000 | 733 238 000 | 50 | 366 619 000 | 256 580 000 | |
| Finland | 943 700 000 | 2 078 819 000 | 50 | 1 039 409 500 | 943 700 000 | |
| Sweden | 1 848 128 000 | 4 235 344 000 | 50 | 2 117 672 000 | 1 848 128 000 | |
| United Kingdom | 9 654 893 000 | 20 118 338 000 | 50 | 10 059 169 000 | 9 654 893 000 | |
| Total | 59 828 223 000 | 134 003 050 000 | | 67 001 525 000 | 59 639 209 500 | |

MemberState

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

1 690 557 000

3 973 060 000

50

1 986 530 000

1 690 557 000

Bulgaria

190 547 000

403 363 000

50

201 681 500

190 547 000

CzechRepublic

679 066 000

1 488 457 000

50

744 228 500

679 066 000

Denmark

1 011 507 000

2 603 724 000

50

1 301 862 000

1 011 507 000

Germany

12 022 668 000

27 629 794 000

50

13 814 897 000

12 022 668 000

Estonia

82 284 000

168 961 000

50

84 480 500

82 284 000

Ireland

624 406 000

1 286 410 000

50

643 205 000

624 406 000

Greece

873 300 000

1 994 678 000

50

997 339 000

873 300 000

Spain

4 775 808 000

10 438 737 000

50

5 219 368 500

4 775 808 000

France

9 831 724 000

21 490 884 000

50

10 745 442 000

9 831 724 000

Croatia (9)

9

139 265 000

226 056 000

50

113 028 000

113 028 000

Croatia

Italy

6 621 706 000

16 175 934 000

50

8 087 967 000

6 621 706 000

Cyprus

145 973 000

176 569 000

50

88 284 500

88 284 500

Cyprus

Latvia

72 561 000

221 358 000

50

110 679 000

72 561 000

Lithuania

121 821 000

334 146 000

50

167 073 000

121 821 000

Luxembourg

246 521 000

325 255 000

50

162 627 500

162 627 500

Luxembourg

Hungary

400 384 000

1 018 984 000

50

509 492 000

400 384 000

Malta

48 396 000

62 058 000

50

31 029 000

31 029 000

Malta

Netherlands

2 739 704 000

6 263 887 000

50

3 131 943 500

2 739 704 000

Austria

1 425 851 000

3 181 638 000

50

1 590 819 000

1 425 851 000

Poland

1 911 307 000

3 943 766 000

50

1 971 883 000

1 911 307 000

Portugal

781 760 000

1 637 391 000

50

818 695 500

781 760 000

Romania

505 766 000

1 435 776 000

50

717 888 000

505 766 000

Slovenia

182 040 000

356 425 000

50

178 212 500

178 212 500

Slovenia

Slovakia

256 580 000

733 238 000

50

366 619 000

256 580 000

Finland

943 700 000

2 078 819 000

50

1 039 409 500

943 700 000

Sweden

1 848 128 000

4 235 344 000

50

2 117 672 000

1 848 128 000

United Kingdom

9 654 893 000

20 118 338 000

50

10 059 169 000

9 654 893 000

Total

Total

59 828 223 000

59 828 223 000

134 003 050 000

134 003 050 000

67 001 525 000

67 001 525 000

59 639 209 500

59 639 209 500

TABLE 2

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

| MemberState | 1 % of capped VAT base | Uniform rate of VAT own resource (10) (in %) | VAT-based own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 1 690 557 000 | 0,300 | 507 167 100 |
| Bulgaria | 190 547 000 | 0,300 | 57 164 100 |
| CzechRepublic | 679 066 000 | 0,300 | 203 719 800 |
| Denmark | 1 011 507 000 | 0,300 | 303 452 100 |
| Germany | 12 022 668 000 | 0,150 | 1 803 400 200 |
| Estonia | 82 284 000 | 0,300 | 24 685 200 |
| Ireland | 624 406 000 | 0,300 | 187 321 800 |
| Greece | 873 300 000 | 0,300 | 261 990 000 |
| Spain | 4 775 808 000 | 0,300 | 1 432 742 400 |
| France | 9 831 724 000 | 0,300 | 2 949 517 200 |
| Croatia (11) | 113 028 000 | 0,300 | 33 908 400 |
| Italy | 6 621 706 000 | 0,300 | 1 986 511 800 |
| Cyprus | 88 284 500 | 0,300 | 26 485 350 |
| Latvia | 72 561 000 | 0,300 | 21 768 300 |
| Lithuania | 121 821 000 | 0,300 | 36 546 300 |
| Luxembourg | 162 627 500 | 0,300 | 48 788 250 |
| Hungary | 400 384 000 | 0,300 | 120 115 200 |
| Malta | 31 029 000 | 0,300 | 9 308 700 |
| Netherlands | 2 739 704 000 | 0,100 | 273 970 400 |
| Austria | 1 425 851 000 | 0,225 | 320 816 475 |
| Poland | 1 911 307 000 | 0,300 | 573 392 100 |
| Portugal | 781 760 000 | 0,300 | 234 528 000 |
| Romania | 505 766 000 | 0,300 | 151 729 800 |
| Slovenia | 178 212 500 | 0,300 | 53 463 750 |
| Slovakia | 256 580 000 | 0,300 | 76 974 000 |
| Finland | 943 700 000 | 0,300 | 283 110 000 |
| Sweden | 1 848 128 000 | 0,100 | 184 812 800 |
| United Kingdom | 9 654 893 000 | 0,300 | 2 896 467 900 |
| Total | 59 639 209 500 | | 15 063 857 425 |

MemberState

1 % of capped VAT base

Uniform rate of VAT own resource (10) (in %)

10

VAT-based own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

1 690 557 000

0,300

507 167 100

Bulgaria

190 547 000

0,300

57 164 100

CzechRepublic

679 066 000

0,300

203 719 800

Denmark

1 011 507 000

0,300

303 452 100

Germany

12 022 668 000

0,150

1 803 400 200

Estonia

82 284 000

0,300

24 685 200

Ireland

624 406 000

0,300

187 321 800

Greece

873 300 000

0,300

261 990 000

Spain

4 775 808 000

0,300

1 432 742 400

France

9 831 724 000

0,300

2 949 517 200

Croatia (11)

11

113 028 000

0,300

33 908 400

Italy

6 621 706 000

0,300

1 986 511 800

Cyprus

88 284 500

0,300

26 485 350

Latvia

72 561 000

0,300

21 768 300

Lithuania

121 821 000

0,300

36 546 300

Luxembourg

162 627 500

0,300

48 788 250

Hungary

400 384 000

0,300

120 115 200

Malta

31 029 000

0,300

9 308 700

Netherlands

2 739 704 000

0,100

273 970 400

Austria

1 425 851 000

0,225

320 816 475

Poland

1 911 307 000

0,300

573 392 100

Portugal

781 760 000

0,300

234 528 000

Romania

505 766 000

0,300

151 729 800

Slovenia

178 212 500

0,300

53 463 750

Slovakia

256 580 000

0,300

76 974 000

Finland

943 700 000

0,300

283 110 000

Sweden

1 848 128 000

0,100

184 812 800

United Kingdom

9 654 893 000

0,300

2 896 467 900

Total

Total

59 639 209 500

59 639 209 500

15 063 857 425

15 063 857 425

TABLE 3

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

| MemberState | 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 | 3 973 060 000 | | 3 076 776 948 |
| Bulgaria | 403 363 000 | | 312 368 296 |
| CzechRepublic | 1 488 457 000 | | 1 152 675 818 |
| Denmark | 2 603 724 000 | | 2 016 349 610 |
| Germany | 27 629 794 000 | | 21 396 785 668 |
| Estonia | 168 961 000 | | 130 845 069 |
| Ireland | 1 286 410 000 | | 996 208 624 |
| Greece | 1 994 678 000 | | 1 544 698 366 |
| Spain | 10 438 737 000 | | 8 083 861 148 |
| France | 21 490 884 000 | | 16 642 753 064 |
| Croatia (12) | 226 056 000 | | 175 060 002 |
| Italy | 16 175 934 000 | | 12 526 803 232 |
| Cyprus | 176 569 000 | | 136 736 779 |
| Latvia | 221 358 000 | 0,7744099 (13) | 171 421 824 |
| Lithuania | 334 146 000 | | 258 765 966 |
| Luxembourg | 325 255 000 | | 251 880 688 |
| Hungary | 1 018 984 000 | | 789 111 285 |
| Malta | 62 058 000 | | 48 058 329 |
| Netherlands | 6 263 887 000 | | 4 850 816 028 |
| Austria | 3 181 638 000 | | 2 463 891 926 |
| Poland | 3 943 766 000 | | 3 054 091 385 |
| Portugal | 1 637 391 000 | | 1 268 011 780 |
| Romania | 1 435 776 000 | | 1 111 879 131 |
| Slovenia | 356 425 000 | | 276 019 044 |
| Slovakia | 733 238 000 | | 567 826 757 |
| Finland | 2 078 819 000 | | 1 609 857 988 |
| Sweden | 4 235 344 000 | | 3 279 892 271 |
| United Kingdom | 20 118 338 000 | | 15 579 839 871 |
| Total | 134 003 050 000 | | 103 773 286 897 |

MemberState

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

3 973 060 000

3 076 776 948

Bulgaria

403 363 000

312 368 296

CzechRepublic

1 488 457 000

1 152 675 818

Denmark

2 603 724 000

2 016 349 610

Germany

27 629 794 000

21 396 785 668

Estonia

168 961 000

130 845 069

Ireland

1 286 410 000

996 208 624

Greece

1 994 678 000

1 544 698 366

Spain

10 438 737 000

8 083 861 148

France

21 490 884 000

16 642 753 064

Croatia (12)

12

226 056 000

175 060 002

Italy

16 175 934 000

12 526 803 232

Cyprus

176 569 000

136 736 779

Latvia

221 358 000

0,7744099 (13)

13

171 421 824

Lithuania

334 146 000

258 765 966

Luxembourg

325 255 000

251 880 688

Hungary

1 018 984 000

789 111 285

Malta

62 058 000

48 058 329

Netherlands

6 263 887 000

4 850 816 028

Austria

3 181 638 000

2 463 891 926

Poland

3 943 766 000

3 054 091 385

Portugal

1 637 391 000

1 268 011 780

Romania

1 435 776 000

1 111 879 131

Slovenia

356 425 000

276 019 044

Slovakia

733 238 000

567 826 757

Finland

2 078 819 000

1 609 857 988

Sweden

4 235 344 000

3 279 892 271

United Kingdom

20 118 338 000

15 579 839 871

Total

Total

134 003 050 000

134 003 050 000

103 773 286 897

103 773 286 897

TABLE 4

TABLE 4

Calculation of the gross reduction in GNI contribution for the Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

| MemberState | Gross reduction | Percentage share of GNI base | GNI key applied to the gross reduction | Financing of the reduction in favour of the Netherlands and Sweden |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (3) |
| Belgium | | 2,96 | 25 663 158 | 25 663 158 |
| Bulgaria | | 0,30 | 2 605 440 | 2 605 440 |
| CzechRepublic | | 1,11 | 9 614 380 | 9 614 380 |
| Denmark | | 1,94 | 16 818 216 | 16 818 216 |
| Germany | | 20,62 | 178 468 928 | 178 468 928 |
| Estonia | | 0,13 | 1 091 369 | 1 091 369 |
| Ireland | | 0,96 | 8 309 299 | 8 309 299 |
| Greece | | 1,49 | 12 884 209 | 12 884 209 |
| Spain | | 7,79 | 67 426 858 | 67 426 858 |
| France | | 16,04 | 138 815 911 | 138 815 911 |
| Croatia | | 0,17 | 1 460 162 | 1 460 162 |
| Italy | | 12,07 | 104 485 093 | 104 485 093 |
| Cyprus | | 0,13 | 1 140 511 | 1 140 511 |
| Latvia | | 0,17 | 1 429 816 | 1 429 816 |
| Lithuania | | 0,25 | 2 158 347 | 2 158 347 |
| Luxembourg | | 0,24 | 2 100 917 | 2 100 917 |
| Hungary | | 0,76 | 6 581 916 | 6 581 916 |
| Malta | | 0,05 | 400 851 | 400 851 |
| Netherlands | – 693 598 388 | 4,67 | 40 460 279 | – 653 138 109 |
| Austria | | 2,37 | 20 551 131 | 20 551 131 |
| Poland | | 2,94 | 25 473 939 | 25 473 939 |
| Portugal | | 1,22 | 10 576 388 | 10 576 388 |
| Romania | | 1,07 | 9 274 098 | 9 274 098 |
| Slovenia | | 0,27 | 2 302 253 | 2 302 253 |
| Slovakia | | 0,55 | 4 736 199 | 4 736 199 |
| Finland | | 1,55 | 13 427 701 | 13 427 701 |
| Sweden | – 171 966 543 | 3,16 | 27 357 327 | – 144 609 216 |
| United Kingdom | | 15,01 | 129 950 235 | 129 950 235 |
| Total | – 865 564 931 | 100,00 | 865 564 931 | 0 |
| EU GDP price deflator, in EUR (spring 2012 economic forecast):
  (a) 2004 EU25 = 97,9307 / (b) 2006 EU25 = 102,2271 / (c) 2006 EU27 = 102,3225 / (d) 2013 EU27 = 112,3768
  Lump-sum for the Netherlands: in 2013 prices:
  605 000 000  EUR × [(b/a) × (d/c)] = 693 598 388  EUR
  Lump-sum for Sweden: in 2013 prices:
  150 000 000  EUR × [(b/a) × (d/c)] = 171 966 543  EUR |

MemberState

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction in favour of the Netherlands and Sweden

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

2,96

25 663 158

25 663 158

Bulgaria

0,30

2 605 440

2 605 440

CzechRepublic

1,11

9 614 380

9 614 380

Denmark

1,94

16 818 216

16 818 216

Germany

20,62

178 468 928

178 468 928

Estonia

0,13

1 091 369

1 091 369

Ireland

0,96

8 309 299

8 309 299

Greece

1,49

12 884 209

12 884 209

Spain

7,79

67 426 858

67 426 858

France

16,04

138 815 911

138 815 911

Croatia

0,17

1 460 162

1 460 162

Italy

12,07

104 485 093

104 485 093

Cyprus

0,13

1 140 511

1 140 511

Latvia

0,17

1 429 816

1 429 816

Lithuania

0,25

2 158 347

2 158 347

Luxembourg

0,24

2 100 917

2 100 917

Hungary

0,76

6 581 916

6 581 916

Malta

0,05

400 851

400 851

Netherlands

– 693 598 388

4,67

40 460 279

– 653 138 109

Austria

2,37

20 551 131

20 551 131

Poland

2,94

25 473 939

25 473 939

Portugal

1,22

10 576 388

10 576 388

Romania

1,07

9 274 098

9 274 098

Slovenia

0,27

2 302 253

2 302 253

Slovakia

0,55

4 736 199

4 736 199

Finland

1,55

13 427 701

13 427 701

Sweden

– 171 966 543

3,16

27 357 327

– 144 609 216

United Kingdom

15,01

129 950 235

129 950 235

Total

Total

– 865 564 931

– 865 564 931

100,00

100,00

865 564 931

865 564 931

0

0

EU GDP price deflator, in EUR (spring 2012 economic forecast):

(a) 2004 EU25 = 97,9307 / (b) 2006 EU25 = 102,2271 / (c) 2006 EU27 = 102,3225 / (d) 2013 EU27 = 112,3768

Lump-sum for the Netherlands: in 2013 prices:

605 000 000  EUR × [(b/a) × (d/c)] = 693 598 388  EUR

Lump-sum for Sweden: in 2013 prices:

150 000 000  EUR × [(b/a) × (d/c)] = 171 966 543  EUR

TABLE 5

TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

| Description | Coefficient (14) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (14) (%)

14

Amount

1.

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

15,2078

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

2.

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

7,2969

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

7,9109

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

4.

4.

Total allocated expenditure

118 254 315 352

118 254 315 352

| 5. | Enlargement related expenditure (15) = (5a + 5b) |
| --- | --- |

5.

Enlargement related expenditure (15) = (5a + 5b)

15

28 277 437 283

| 5a. | Pre-accession expenditure |
| --- | --- |

5a.

Pre-accession expenditure

3 082 696 513

| 5b. | Expenditure related to Article 4(1)(g) |
| --- | --- |

5b.

Expenditure related to Article 4(1)(g)

25 194 740 770

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

6.

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

89 976 878 069

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

7.

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

4 697 847 740

| 8. | United Kingdom’s advantage (16) |
| --- | --- |

8.

United Kingdom’s advantage (16)

16

620 273 811

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

9.

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

4 077 573 929

| 10. | Windfall gains deriving from traditional own resources (17) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (17)

17

5 148 759

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

11.

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

4 072 425 170

According to Article 4(2) of Decision 2007/436/EC, Euratom, 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 point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

| 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 |

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 |
| --- | --- |

(B)

2008 UK correction

– 301 679 647

– 280 649 108

| (C) | 2009 UK correction |
| --- | --- |

(C)

2009 UK correction

–1 349 840 247

–1 275 338 491

| (D) | 2010 UK correction |
| --- | --- |

(D)

2010 UK correction

–2 117 969 550

–1 956 957 875

| (E) | 2011 UK correction |
| --- | --- |

(E)

2011 UK correction

–2 355 745 675

–2 144 599 880

| (F) | 2012 UK correction |
| --- | --- |

(F)

2012 UK correction

–2 528 825 389

–2 247 081 154

| (G) | Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) |
| --- | --- |

(G)

(G)

Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)

–8 654 060 508

–8 654 060 508

–7 904 626 509

–7 904 626 509

TABLE 6

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –4 072 425 170 (Chapter 1 5)

| MemberState | 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 | 2,96 | 3,49 | 5,47 | | 1,49 | 4,98 | 202 726 774 |
| Bulgaria | 0,30 | 0,35 | 0,56 | | 0,15 | 0,51 | 20 581 738 |
| CzechRepublic | 1,11 | 1,31 | 2,05 | | 0,56 | 1,86 | 75 949 038 |
| Denmark | 1,94 | 2,29 | 3,59 | | 0,98 | 3,26 | 132 855 926 |
| Germany | 20,62 | 24,26 | 0,00 | –18,20 | 0,00 | 6,07 | 247 004 771 |
| Estonia | 0,13 | 0,15 | 0,23 | | 0,06 | 0,21 | 8 621 294 |
| Ireland | 0,96 | 1,13 | 1,77 | | 0,48 | 1,61 | 65 639 520 |
| Greece | 1,49 | 1,75 | 2,75 | | 0,75 | 2,50 | 101 779 142 |
| Spain | 7,79 | 9,17 | 14,38 | | 3,91 | 13,08 | 532 640 201 |
| France | 16,04 | 18,87 | 29,61 | | 8,06 | 26,93 | 1 096 579 862 |
| Croatia | 0,17 | 0,20 | 0,31 | | 0,08 | 0,28 | 11 534 586 |
| Italy | 12,07 | 14,20 | 22,29 | | 6,06 | 20,27 | 825 382 682 |
| Cyprus | 0,13 | 0,16 | 0,24 | | 0,07 | 0,22 | 9 009 495 |
| Latvia | 0,17 | 0,19 | 0,31 | | 0,08 | 0,28 | 11 294 869 |
| Lithuania | 0,25 | 0,29 | 0,46 | | 0,13 | 0,42 | 17 049 916 |
| Luxembourg | 0,24 | 0,29 | 0,45 | | 0,12 | 0,41 | 16 596 250 |
| Hungary | 0,76 | 0,89 | 1,40 | | 0,38 | 1,28 | 51 994 014 |
| Malta | 0,05 | 0,05 | 0,09 | | 0,02 | 0,08 | 3 166 531 |
| Netherlands | 4,67 | 5,50 | 0,00 | –4,13 | 0,00 | 1,38 | 55 997 883 |
| Austria | 2,37 | 2,79 | 0,00 | –2,10 | 0,00 | 0,70 | 28 443 200 |
| Poland | 2,94 | 3,46 | 5,43 | | 1,48 | 4,94 | 201 232 038 |
| Portugal | 1,22 | 1,44 | 2,26 | | 0,61 | 2,05 | 83 548 448 |
| Romania | 1,07 | 1,26 | 1,98 | | 0,54 | 1,80 | 73 260 972 |
| Slovenia | 0,27 | 0,31 | 0,49 | | 0,13 | 0,45 | 18 186 710 |
| Slovakia | 0,55 | 0,64 | 1,01 | | 0,27 | 0,92 | 37 413 725 |
| Finland | 1,55 | 1,83 | 2,86 | | 0,78 | 2,60 | 106 072 466 |
| Sweden | 3,16 | 3,72 | 0,00 | –2,79 | 0,00 | 0,93 | 37 863 119 |
| United Kingdom | 15,01 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –27,21 | 27,21 | 100,00 | 4 072 425 170 |

MemberState

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

2,96

3,49

5,47

1,49

4,98

202 726 774

Bulgaria

0,30

0,35

0,56

0,15

0,51

20 581 738

CzechRepublic

1,11

1,31

2,05

0,56

1,86

75 949 038

Denmark

1,94

2,29

3,59

0,98

3,26

132 855 926

Germany

20,62

24,26

0,00

–18,20

0,00

6,07

247 004 771

Estonia

0,13

0,15

0,23

0,06

0,21

8 621 294

Ireland

0,96

1,13

1,77

0,48

1,61

65 639 520

Greece

1,49

1,75

2,75

0,75

2,50

101 779 142

Spain

7,79

9,17

14,38

3,91

13,08

532 640 201

France

16,04

18,87

29,61

8,06

26,93

1 096 579 862

Croatia

0,17

0,20

0,31

0,08

0,28

11 534 586

Italy

12,07

14,20

22,29

6,06

20,27

825 382 682

Cyprus

0,13

0,16

0,24

0,07

0,22

9 009 495

Latvia

0,17

0,19

0,31

0,08

0,28

11 294 869

Lithuania

0,25

0,29

0,46

0,13

0,42

17 049 916

Luxembourg

0,24

0,29

0,45

0,12

0,41

16 596 250

Hungary

0,76

0,89

1,40

0,38

1,28

51 994 014

Malta

0,05

0,05

0,09

0,02

0,08

3 166 531

Netherlands

4,67

5,50

0,00

–4,13

0,00

1,38

55 997 883

Austria

2,37

2,79

0,00

–2,10

0,00

0,70

28 443 200

Poland

2,94

3,46

5,43

1,48

4,94

201 232 038

Portugal

1,22

1,44

2,26

0,61

2,05

83 548 448

Romania

1,07

1,26

1,98

0,54

1,80

73 260 972

Slovenia

0,27

0,31

0,49

0,13

0,45

18 186 710

Slovakia

0,55

0,64

1,01

0,27

0,92

37 413 725

Finland

1,55

1,83

2,86

0,78

2,60

106 072 466

Sweden

3,16

3,72

0,00

–2,79

0,00

0,93

37 863 119

United Kingdom

15,01

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–27,21

–27,21

27,21

27,21

100,00

100,00

4 072 425 170

4 072 425 170

The calculations are made to 15 decimal places.

TABLE 7

TABLE 7

Summary of financing (18) of the general budget by type of own resource and by MemberState

18

| MemberState | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources (19) |
| --- | --- | --- | --- |
| Net sugar sector levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | Collection costs (25 % of gross TOR) (p.m.) | VAT-based own resource | GNI-based own resource | Reduction in favour of 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 | 6 600 000 | 1 871 900 000 | 1 878 500 000 | 626 166 667 | 507 167 100 | 3 076 776 948 | 25 663 158 | 202 726 774 | 3 812 333 980 | 3,21 | 5 690 833 980 |
| Bulgaria | 400 000 | 62 200 000 | 62 600 000 | 20 866 667 | 57 164 100 | 312 368 296 | 2 605 440 | 20 581 738 | 392 719 574 | 0,33 | 455 319 574 |
| CzechRepublic | 3 400 000 | 246 200 000 | 249 600 000 | 83 200 000 | 203 719 800 | 1 152 675 818 | 9 614 380 | 75 949 038 | 1 441 959 036 | 1,21 | 1 691 559 036 |
| Denmark | 3 400 000 | 373 500 000 | 376 900 000 | 125 633 333 | 303 452 100 | 2 016 349 610 | 16 818 216 | 132 855 926 | 2 469 475 852 | 2,08 | 2 846 375 852 |
| Germany | 26 300 000 | 3 780 400 000 | 3 806 700 000 | 1 268 899 996 | 1 803 400 200 | 21 396 785 668 | 178 468 928 | 247 004 771 | 23 625 659 567 | 19,88 | 27 432 359 567 |
| Estonia | 0 | 25 000 000 | 25 000 000 | 8 333 333 | 24 685 200 | 130 845 069 | 1 091 369 | 8 621 294 | 165 242 932 | 0,14 | 190 242 932 |
| Ireland | 0 | 217 100 000 | 217 100 000 | 72 366 667 | 187 321 800 | 996 208 624 | 8 309 299 | 65 639 520 | 1 257 479 243 | 1,06 | 1 474 579 243 |
| Greece | 1 400 000 | 141 200 000 | 142 600 000 | 47 533 334 | 261 990 000 | 1 544 698 366 | 12 884 209 | 101 779 142 | 1 921 351 717 | 1,62 | 2 063 951 717 |
| Spain | 4 700 000 | 1 221 600 000 | 1 226 300 000 | 408 766 667 | 1 432 742 400 | 8 083 861 148 | 67 426 858 | 532 640 201 | 10 116 670 607 | 8,51 | 11 342 970 607 |
| France | 30 900 000 | 2 034 500 000 | 2 065 400 000 | 688 466 667 | 2 949 517 200 | 16 642 753 064 | 138 815 911 | 1 096 579 862 | 20 827 666 037 | 17,53 | 22 893 066 037 |
| Croatia | 0 | 22 400 000 | 22 400 000 | 7 466 667 | 33 908 400 | 175 060 002 | 1 460 162 | 11 534 586 | 221 963 150 | 0,19 | 244 363 150 |
| Italy | 4 700 000 | 1 799 100 000 | 1 803 800 000 | 601 266 667 | 1 986 511 800 | 12 526 803 232 | 104 485 093 | 825 382 682 | 15 443 182 807 | 13,00 | 17 246 982 807 |
| Cyprus | 0 | 24 800 000 | 24 800 000 | 8 266 667 | 26 485 350 | 136 736 779 | 1 140 511 | 9 009 495 | 173 372 135 | 0,15 | 198 172 135 |
| Latvia | 0 | 26 800 000 | 26 800 000 | 8 933 333 | 21 768 300 | 171 421 824 | 1 429 816 | 11 294 869 | 205 914 809 | 0,17 | 232 714 809 |
| Lithuania | 800 000 | 55 000 000 | 55 800 000 | 18 600 000 | 36 546 300 | 258 765 966 | 2 158 347 | 17 049 916 | 314 520 529 | 0,26 | 370 320 529 |
| Luxembourg | 0 | 15 700 000 | 15 700 000 | 5 233 333 | 48 788 250 | 251 880 688 | 2 100 917 | 16 596 250 | 319 366 105 | 0,27 | 335 066 105 |
| Hungary | 2 000 000 | 119 800 000 | 121 800 000 | 40 600 000 | 120 115 200 | 789 111 285 | 6 581 916 | 51 994 014 | 967 802 415 | 0,81 | 1 089 602 415 |
| Malta | 0 | 10 800 000 | 10 800 000 | 3 600 000 | 9 308 700 | 48 058 329 | 400 851 | 3 166 531 | 60 934 411 | 0,05 | 71 734 411 |
| Netherlands | 7 300 000 | 2 086 000 000 | 2 093 300 000 | 697 766 667 | 273 970 400 | 4 850 816 028 | – 653 138 109 | 55 997 883 | 4 527 646 202 | 3,81 | 6 620 946 202 |
| Austria | 3 200 000 | 239 900 000 | 243 100 000 | 81 033 334 | 320 816 475 | 2 463 891 926 | 20 551 131 | 28 443 200 | 2 833 702 732 | 2,38 | 3 076 802 732 |
| Poland | 12 800 000 | 426 400 000 | 439 200 000 | 146 400 000 | 573 392 100 | 3 054 091 385 | 25 473 939 | 201 232 038 | 3 854 189 462 | 3,24 | 4 293 389 462 |
| Portugal | 200 000 | 136 500 000 | 136 700 000 | 45 566 667 | 234 528 000 | 1 268 011 780 | 10 576 388 | 83 548 448 | 1 596 664 616 | 1,34 | 1 733 364 616 |
| Romania | 1 000 000 | 124 700 000 | 125 700 000 | 41 900 000 | 151 729 800 | 1 111 879 131 | 9 274 098 | 73 260 972 | 1 346 144 001 | 1,13 | 1 471 844 001 |
| Slovenia | 0 | 81 800 000 | 81 800 000 | 27 266 667 | 53 463 750 | 276 019 044 | 2 302 253 | 18 186 710 | 349 971 757 | 0,29 | 431 771 757 |
| Slovakia | 1 400 000 | 141 700 000 | 143 100 000 | 47 700 000 | 76 974 000 | 567 826 757 | 4 736 199 | 37 413 725 | 686 950 681 | 0,58 | 830 050 681 |
| Finland | 800 000 | 169 600 000 | 170 400 000 | 56 800 000 | 283 110 000 | 1 609 857 988 | 13 427 701 | 106 072 466 | 2 012 468 155 | 1,69 | 2 182 868 155 |
| Sweden | 2 600 000 | 552 600 000 | 555 200 000 | 185 066 667 | 184 812 800 | 3 279 892 271 | – 144 609 216 | 37 863 119 | 3 357 958 974 | 2,83 | 3 913 158 974 |
| United Kingdom | 9 500 000 | 2 647 000 000 | 2 656 500 000 | 885 500 000 | 2 896 467 900 | 15 579 839 871 | 129 950 235 | –4 072 425 170 | 14 533 832 836 | 12,23 | 17 190 332 836 |
| Total | 123 400 000 | 18 654 200 000 | 18 777 600 000 | 6 259 200 000 | 15 063 857 425 | 103 773 286 897 | 0 | 0 | 118 837 144 322 | 100,00 | 137 614 744 322 |

MemberState

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (19)

19

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

Collection costs (25 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

Reduction in favour of 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

6 600 000

1 871 900 000

1 878 500 000

626 166 667

507 167 100

3 076 776 948

25 663 158

202 726 774

3 812 333 980

3,21

5 690 833 980

Bulgaria

400 000

62 200 000

62 600 000

20 866 667

57 164 100

312 368 296

2 605 440

20 581 738

392 719 574

0,33

455 319 574

CzechRepublic

3 400 000

246 200 000

249 600 000

83 200 000

203 719 800

1 152 675 818

9 614 380

75 949 038

1 441 959 036

1,21

1 691 559 036

Denmark

3 400 000

373 500 000

376 900 000

125 633 333

303 452 100

2 016 349 610

16 818 216

132 855 926

2 469 475 852

2,08

2 846 375 852

Germany

26 300 000

3 780 400 000

3 806 700 000

1 268 899 996

1 803 400 200

21 396 785 668

178 468 928

247 004 771

23 625 659 567

19,88

27 432 359 567

Estonia

0

25 000 000

25 000 000

8 333 333

24 685 200

130 845 069

1 091 369

8 621 294

165 242 932

0,14

190 242 932

Ireland

0

217 100 000

217 100 000

72 366 667

187 321 800

996 208 624

8 309 299

65 639 520

1 257 479 243

1,06

1 474 579 243

Greece

1 400 000

141 200 000

142 600 000

47 533 334

261 990 000

1 544 698 366

12 884 209

101 779 142

1 921 351 717

1,62

2 063 951 717

Spain

4 700 000

1 221 600 000

1 226 300 000

408 766 667

1 432 742 400

8 083 861 148

67 426 858

532 640 201

10 116 670 607

8,51

11 342 970 607

France

30 900 000

2 034 500 000

2 065 400 000

688 466 667

2 949 517 200

16 642 753 064

138 815 911

1 096 579 862

20 827 666 037

17,53

22 893 066 037

Croatia

0

22 400 000

22 400 000

7 466 667

33 908 400

175 060 002

1 460 162

11 534 586

221 963 150

0,19

244 363 150

Italy

4 700 000

1 799 100 000

1 803 800 000

601 266 667

1 986 511 800

12 526 803 232

104 485 093

825 382 682

15 443 182 807

13,00

17 246 982 807

Cyprus

0

24 800 000

24 800 000

8 266 667

26 485 350

136 736 779

1 140 511

9 009 495

173 372 135

0,15

198 172 135

Latvia

0

26 800 000

26 800 000

8 933 333

21 768 300

171 421 824

1 429 816

11 294 869

205 914 809

0,17

232 714 809

Lithuania

800 000

55 000 000

55 800 000

18 600 000

36 546 300

258 765 966

2 158 347

17 049 916

314 520 529

0,26

370 320 529

Luxembourg

0

15 700 000

15 700 000

5 233 333

48 788 250

251 880 688

2 100 917

16 596 250

319 366 105

0,27

335 066 105

Hungary

2 000 000

119 800 000

121 800 000

40 600 000

120 115 200

789 111 285

6 581 916

51 994 014

967 802 415

0,81

1 089 602 415

Malta

0

10 800 000

10 800 000

3 600 000

9 308 700

48 058 329

400 851

3 166 531

60 934 411

0,05

71 734 411

Netherlands

7 300 000

2 086 000 000

2 093 300 000

697 766 667

273 970 400

4 850 816 028

– 653 138 109

55 997 883

4 527 646 202

3,81

6 620 946 202

Austria

3 200 000

239 900 000

243 100 000

81 033 334

320 816 475

2 463 891 926

20 551 131

28 443 200

2 833 702 732

2,38

3 076 802 732

Poland

12 800 000

426 400 000

439 200 000

146 400 000

573 392 100

3 054 091 385

25 473 939

201 232 038

3 854 189 462

3,24

4 293 389 462

Portugal

200 000

136 500 000

136 700 000

45 566 667

234 528 000

1 268 011 780

10 576 388

83 548 448

1 596 664 616

1,34

1 733 364 616

Romania

1 000 000

124 700 000

125 700 000

41 900 000

151 729 800

1 111 879 131

9 274 098

73 260 972

1 346 144 001

1,13

1 471 844 001

Slovenia

0

81 800 000

81 800 000

27 266 667

53 463 750

276 019 044

2 302 253

18 186 710

349 971 757

0,29

431 771 757

Slovakia

1 400 000

141 700 000

143 100 000

47 700 000

76 974 000

567 826 757

4 736 199

37 413 725

686 950 681

0,58

830 050 681

Finland

800 000

169 600 000

170 400 000

56 800 000

283 110 000

1 609 857 988

13 427 701

106 072 466

2 012 468 155

1,69

2 182 868 155

Sweden

2 600 000

552 600 000

555 200 000

185 066 667

184 812 800

3 279 892 271

– 144 609 216

37 863 119

3 357 958 974

2,83

3 913 158 974

United Kingdom

9 500 000

2 647 000 000

2 656 500 000

885 500 000

2 896 467 900

15 579 839 871

129 950 235

–4 072 425 170

14 533 832 836

12,23

17 190 332 836

Total

Total

123 400 000

123 400 000

18 654 200 000

18 654 200 000

18 777 600 000

18 777 600 000

6 259 200 000

6 259 200 000

15 063 857 425

15 063 857 425

103 773 286 897

103 773 286 897

0

0

0

0

118 837 144 322

118 837 144 322

100,00

100,00

137 614 744 322

137 614 744 322

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

REVENUE

| Title | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 138 638 020 848 | –1 023 276 526 | 137 614 744 322 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | 34 000 000 | 1 023 276 526 | 1 057 276 526 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 278 186 868 | | 1 278 186 868 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 53 884 139 | | 53 884 139 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 60 000 000 | | 60 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 413 000 000 | | 413 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 3 696 000 | | 3 696 000 |
| 9 | MISCELLANEOUS REVENUE | 30 200 000 | | 30 200 000 |
| | Total | 140 510 987 855 | | 140 510 987 855 |

Title

Heading

Budget 2013

Amending budget No. 3/2013

New amount

1

OWN RESOURCES

138 638 020 848

–1 023 276 526

137 614 744 322

3

SURPLUSES, BALANCES AND ADJUSTMENTS

34 000 000

1 023 276 526

1 057 276 526

4

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

1 278 186 868

1 278 186 868

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

53 884 139

53 884 139

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

60 000 000

60 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

413 000 000

413 000 000

8

BORROWING AND LENDING OPERATIONS

3 696 000

3 696 000

9

MISCELLANEOUS REVENUE

30 200 000

30 200 000

Total

Total

140 510 987 855

140 510 987 855

140 510 987 855

140 510 987 855

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- | --- |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) | 123 400 000 | | 123 400 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM | 18 654 200 000 | | 18 654 200 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 15 063 857 425 | | 15 063 857 425 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |
| 1 6 | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN | 0 | | 0 |
| | Title 1 — Total | 138 638 020 848 | –1 023 276 526 | 137 614 744 322 |

Title

Chapter

Heading

Budget 2013

Amending budget No. 3/2013

New amount

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)

123 400 000

123 400 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM

18 654 200 000

18 654 200 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM

15 063 857 425

15 063 857 425

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

104 796 563 423

–1 023 276 526

103 773 286 897

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

1 6

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

0

0

Title 1 — Total

Title 1 — Total

138 638 020 848

138 638 020 848

–1 023 276 526

–1 023 276 526

137 614 744 322

137 614 744 322

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- | --- |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |
| | Chapter 1 4 — Total | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |

Title

Chapter

Article

Item

Heading

Budget 2013

Amending budget No. 3/2013

New amount

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

1 4 0

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

104 796 563 423

–1 023 276 526

103 773 286 897

Chapter 1 4 — Total

Chapter 1 4 — Total

104 796 563 423

104 796 563 423

–1 023 276 526

–1 023 276 526

103 773 286 897

103 773 286 897

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

| Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- |
| 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |

Budget 2013

Amending budget No. 3/2013

New amount

104 796 563 423

–1 023 276 526

103 773 286 897

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 European 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’ GNI for this financial year is 0,7744 %.

Legal basis

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

| MemberState | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- |
| Belgium | 3 107 116 101 | –30 339 153 | 3 076 776 948 |
| Bulgaria | 315 448 463 | –3 080 167 | 312 368 296 |
| CzechRepublic | 1 164 042 001 | –11 366 183 | 1 152 675 818 |
| Denmark | 2 036 232 215 | –19 882 605 | 2 016 349 610 |
| Germany | 21 607 772 802 | – 210 987 134 | 21 396 785 668 |
| Estonia | 132 135 292 | –1 290 223 | 130 845 069 |
| Ireland | 1 006 031 931 | –9 823 307 | 996 208 624 |
| Greece | 1 559 930 162 | –15 231 796 | 1 544 698 366 |
| Spain | 8 163 573 621 | –79 712 473 | 8 083 861 148 |
| France | 16 806 862 143 | – 164 109 079 | 16 642 753 064 |
| Croatia | 176 786 215 | –1 726 213 | 175 060 002 |
| Italy | 12 650 326 193 | – 123 522 961 | 12 526 803 232 |
| Cyprus | 138 085 099 | –1 348 320 | 136 736 779 |
| Latvia | 173 112 162 | –1 690 338 | 171 421 824 |
| Lithuania | 261 317 578 | –2 551 612 | 258 765 966 |
| Luxembourg | 254 364 406 | –2 483 718 | 251 880 688 |
| Hungary | 796 892 469 | –7 781 184 | 789 111 285 |
| Malta | 48 532 217 | – 473 888 | 48 058 329 |
| Netherlands | 4 898 648 436 | –47 832 408 | 4 850 816 028 |
| Austria | 2 488 187 608 | –24 295 682 | 2 463 891 926 |
| Poland | 3 084 206 843 | –30 115 458 | 3 054 091 385 |
| Portugal | 1 280 515 255 | –12 503 475 | 1 268 011 780 |
| Romania | 1 122 843 030 | –10 963 899 | 1 111 879 131 |
| Slovenia | 278 740 783 | –2 721 739 | 276 019 044 |
| Slovakia | 573 425 923 | –5 599 166 | 567 826 757 |
| Finland | 1 625 732 304 | –15 874 316 | 1 609 857 988 |
| Sweden | 3 312 234 282 | –32 342 011 | 3 279 892 271 |
| United Kingdom | 15 733 467 889 | – 153 628 018 | 15 579 839 871 |
| Article 1 4 0 — Total | 104 796 563 423 | –1 023 276 526 | 103 773 286 897 |

MemberState

Budget 2013

Amending budget No. 3/2013

New amount

Belgium

3 107 116 101

–30 339 153

3 076 776 948

Bulgaria

315 448 463

–3 080 167

312 368 296

CzechRepublic

1 164 042 001

–11 366 183

1 152 675 818

Denmark

2 036 232 215

–19 882 605

2 016 349 610

Germany

21 607 772 802

– 210 987 134

21 396 785 668

Estonia

132 135 292

–1 290 223

130 845 069

Ireland

1 006 031 931

–9 823 307

996 208 624

Greece

1 559 930 162

–15 231 796

1 544 698 366

Spain

8 163 573 621

–79 712 473

8 083 861 148

France

16 806 862 143

– 164 109 079

16 642 753 064

Croatia

176 786 215

–1 726 213

175 060 002

Italy

12 650 326 193

– 123 522 961

12 526 803 232

Cyprus

138 085 099

–1 348 320

136 736 779

Latvia

173 112 162

–1 690 338

171 421 824

Lithuania

261 317 578

–2 551 612

258 765 966

Luxembourg

254 364 406

–2 483 718

251 880 688

Hungary

796 892 469

–7 781 184

789 111 285

Malta

48 532 217

– 473 888

48 058 329

Netherlands

4 898 648 436

–47 832 408

4 850 816 028

Austria

2 488 187 608

–24 295 682

2 463 891 926

Poland

3 084 206 843

–30 115 458

3 054 091 385

Portugal

1 280 515 255

–12 503 475

1 268 011 780

Romania

1 122 843 030

–10 963 899

1 111 879 131

Slovenia

278 740 783

–2 721 739

276 019 044

Slovakia

573 425 923

–5 599 166

567 826 757

Finland

1 625 732 304

–15 874 316

1 609 857 988

Sweden

3 312 234 282

–32 342 011

3 279 892 271

United Kingdom

15 733 467 889

– 153 628 018

15 579 839 871

Article 1 4 0 — Total

Article 1 4 0 — Total

104 796 563 423

104 796 563 423

–1 023 276 526

–1 023 276 526

103 773 286 897

103 773 286 897

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | 34 000 000 | 1 023 276 526 | 1 057 276 526 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 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 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE | p.m. | | p.m. |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| 3 6 | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| | Title 3 — Total | 34 000 000 | 1 023 276 526 | 1 057 276 526 |

Title

Chapter

Heading

Budget 2013

Amending budget No. 3/2013

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

34 000 000

1 023 276 526

1 057 276 526

3 1

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

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 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 4

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

p.m.

p.m.

3 5

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

p.m.

p.m.

3 6

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

p.m.

p.m.

Title 3 — Total

Title 3 — Total

34 000 000

34 000 000

1 023 276 526

1 023 276 526

1 057 276 526

1 057 276 526

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 023 276 526 | 1 023 276 526 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | 34 000 000 | | 34 000 000 |
| | Chapter 3 0 — Total | 34 000 000 | 1 023 276 526 | 1 057 276 526 |

Title

Chapter

Article

Item

Heading

Budget 2013

Amending budget No. 3/2013

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

3 0 0

Surplus available from the preceding financial year

Surplus available from the preceding financial year

p.m.

1 023 276 526

1 023 276 526

3 0 2

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

34 000 000

34 000 000

Chapter 3 0 — Total

Chapter 3 0 — Total

34 000 000

34 000 000

1 023 276 526

1 023 276 526

1 057 276 526

1 057 276 526

3 0 0Surplus available from the preceding financial year

3 0 0Surplus available from the preceding financial year

| Budget 2013 | Amending budget No. 3/2013 | New amount |
| --- | --- | --- |
| p.m. | 1 023 276 526 | 1 023 276 526 |

Budget 2013

Amending budget No. 3/2013

New amount

p.m.

1 023 276 526

1 023 276 526

Remarks

Remarks

According to 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 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 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 of Section III ‘Commission’.

Legal basis

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

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.

---

(1)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending budgets No 1 to No 3/2013.

1

(2)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 6/2012.

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 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending budgets No 1 to No 3/2013.

4

(5)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 6/2012.

5

(6)  The own resources for the 2013 budget are determined on the basis of the budget forecasts adopted at the 154th meeting of the Advisory Committee on Own Resources on 21 May 2012.

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)  The GNI and VAT bases of Croatia have been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013.

9

(10)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

10

(11)  The VAT base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013.

11

(12)  The GNI base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.7.2013

12

(13)  Calculation of rate: (103 773 286 897) / (134 003 050 000) = 0,774409887663005.

13

(14)  Rounded percentages.

14

(15)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2011, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2011 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

15

(16)  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.

16

(17)  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).

17

(18)  p.m. (own resources + other revenue = total revenue = total expenditure); (137 614 744 322+2 896 243 533=140 510 987 855=140 510 987 855).

18

(19)  Total own resources as percentage of GNI: (137 614 744 322) / (13 400 305 000 000) = 1,03 %; own resources ceiling as percentage of GNI: 1,23 %.

19

---