# L_2017227EN.01000101.xml

| 1.9.2017 | EN | Official Journal of the European Union | L 227/1 |
| --- | --- | --- | --- |

1.9.2017

EN

Official Journal of the European Union

L 227/1

---

DEFINITIVE ADOPTION (EU, Euratom) 2017/1487

of amending budget No 2 of the European Union for the financial year 2017

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 2017, as definitively adopted on 1 December 2016 (5),

having regard to draft amending budget No 2 of the European Union for the financial year 2017, which the Commission adopted on 12 April 2017,

having regard to the position on draft amending budget No 2/2017, which the Council adopted on 8 June 2017 and forwarded to Parliament on the same day,

having regard to Parliament’s approval of 4 July 2017 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 2017 has been definitively adopted.

Done at Strasbourg, 4 July 2017.

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 51, 28.2.2017.

5

---

AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2017

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 2017 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 2017 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 2017 (1) | Budget 2016 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Smart and inclusive growth |

Description

Budget 2017 (1)

1

Budget 2016 (2)

2

Change (%)

1.

Smart and inclusive growth

56 521 763 545

59 290 697 648

–4,67

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

2.

Sustainable growth: natural resources

54 913 969 537

54 972 403 654

–0,11

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

3.

Security and citizenship

3 786 957 287

3 022 387 739

+25,30

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

4.

Global Europe

9 483 081 178

10 155 590 403

–6,62

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

5.

Administration

9 394 599 816

8 950 916 040

+4,96

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

6.

Compensation

p.m.

p.m.

—

Special instruments

390 000 000

250 475 125

+55,70

Total expenditure
   (3)

Total expenditure

3

134 490 371 363

134 490 371 363

136 642 470 609

136 642 470 609

–1,57

–1,57

REVENUE

REVENUE

| Description | Budget 2017 (4) | Budget 2016 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 2 772 392 898 | 1 616 701 373 | +71,48 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 6 404 529 791 | 1 349 116 814 | + 374,72 |
| Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | 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. | p.m. | — |
| Total revenue for Titles 3 to 9 | 9 176 922 689 | 2 965 818 187 | + 209,42 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 21 467 000 000 | 20 247 900 000 | +6,02 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 16 598 937 750 | 16 279 317 150 | +1,96 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 87 247 510 924 | 97 149 435 272 | –10,19 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6) | 125 313 448 674 | 133 676 652 422 | –6,26 |
| Total revenue
   (7) | 134 490 371 363 | 136 642 470 609 | –1,57 |

Description

Budget 2017 (4)

4

Budget 2016 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

2 772 392 898

1 616 701 373

+71,48

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

6 404 529 791

1 349 116 814

+ 374,72

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

p.m.

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.

p.m.

—

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

9 176 922 689

9 176 922 689

2 965 818 187

2 965 818 187

+ 209,42

+ 209,42

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

21 467 000 000

20 247 900 000

+6,02

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

16 598 937 750

16 279 317 150

+1,96

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

87 247 510 924

97 149 435 272

–10,19

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

6

125 313 448 674

133 676 652 422

–6,26

Total revenue
   (7)

Total revenue

7

134 490 371 363

134 490 371 363

136 642 470 609

136 642 470 609

–1,57

–1,57

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 | 1 767 744 000 | 4 364 202 000 | 50 | 2 182 101 000 | 1 767 744 000 | |
| Bulgaria | 215 501 000 | 451 147 000 | 50 | 225 573 500 | 215 501 000 | |
| Czech Republic | 708 186 000 | 1 645 692 000 | 50 | 822 846 000 | 708 186 000 | |
| Denmark | 1 062 675 000 | 2 916 093 000 | 50 | 1 458 046 500 | 1 062 675 000 | |
| Germany | 13 506 186 000 | 33 059 999 000 | 50 | 16 529 999 500 | 13 506 186 000 | |
| Estonia | 108 283 000 | 219 513 000 | 50 | 109 756 500 | 108 283 000 | |
| Ireland | 837 734 000 | 2 049 014 000 | 50 | 1 024 507 000 | 837 734 000 | |
| Greece | 777 516 000 | 1 822 161 000 | 50 | 911 080 500 | 777 516 000 | |
| Spain | 4 903 148 000 | 11 604 439 000 | 50 | 5 802 219 500 | 4 903 148 000 | |
| France | 9 947 380 000 | 23 286 561 000 | 50 | 11 643 280 500 | 9 947 380 000 | |
| Croatia | 269 162 000 | 459 302 000 | 50 | 229 651 000 | 229 651 000 | Croatia |
| Italy | 6 241 490 000 | 17 121 047 000 | 50 | 8 560 523 500 | 6 241 490 000 | |
| Cyprus | 119 229 000 | 177 085 000 | 50 | 88 542 500 | 88 542 500 | Cyprus |
| Latvia | 104 543 000 | 274 048 000 | 50 | 137 024 000 | 104 543 000 | |
| Lithuania | 160 059 000 | 395 700 000 | 50 | 197 850 000 | 160 059 000 | |
| Luxembourg | 275 481 000 | 363 484 000 | 50 | 181 742 000 | 181 742 000 | Luxembourg |
| Hungary | 467 100 000 | 1 156 112 000 | 50 | 578 056 000 | 467 100 000 | |
| Malta | 67 040 000 | 96 738 000 | 50 | 48 369 000 | 48 369 000 | Malta |
| Netherlands | 2 884 590 000 | 7 241 616 000 | 50 | 3 620 808 000 | 2 884 590 000 | |
| Austria | 1 607 452 000 | 3 575 020 000 | 50 | 1 787 510 000 | 1 607 452 000 | |
| Poland | 1 889 516 000 | 4 330 202 000 | 50 | 2 165 101 000 | 1 889 516 000 | |
| Portugal | 895 989 000 | 1 877 440 000 | 50 | 938 720 000 | 895 989 000 | |
| Romania | 593 753 000 | 1 768 712 000 | 50 | 884 356 000 | 593 753 000 | |
| Slovenia | 185 469 000 | 404 677 000 | 50 | 202 338 500 | 185 469 000 | |
| Slovakia | 276 354 000 | 813 883 000 | 50 | 406 941 500 | 276 354 000 | |
| Finland | 930 644 000 | 2 170 886 000 | 50 | 1 085 443 000 | 930 644 000 | |
| Sweden | 2 133 382 000 | 5 125 505 000 | 50 | 2 562 752 500 | 2 133 382 000 | |
| United Kingdom | 11 838 873 000 | 25 335 255 000 | 50 | 12 667 627 500 | 11 838 873 000 | |
| Total | 64 774 479 000 | 154 105 533 000 | | 77 052 766 500 | 64 591 871 500 | |

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

1 767 744 000

4 364 202 000

50

2 182 101 000

1 767 744 000

Bulgaria

215 501 000

451 147 000

50

225 573 500

215 501 000

Czech Republic

708 186 000

1 645 692 000

50

822 846 000

708 186 000

Denmark

1 062 675 000

2 916 093 000

50

1 458 046 500

1 062 675 000

Germany

13 506 186 000

33 059 999 000

50

16 529 999 500

13 506 186 000

Estonia

108 283 000

219 513 000

50

109 756 500

108 283 000

Ireland

837 734 000

2 049 014 000

50

1 024 507 000

837 734 000

Greece

777 516 000

1 822 161 000

50

911 080 500

777 516 000

Spain

4 903 148 000

11 604 439 000

50

5 802 219 500

4 903 148 000

France

9 947 380 000

23 286 561 000

50

11 643 280 500

9 947 380 000

Croatia

269 162 000

459 302 000

50

229 651 000

229 651 000

Croatia

Italy

6 241 490 000

17 121 047 000

50

8 560 523 500

6 241 490 000

Cyprus

119 229 000

177 085 000

50

88 542 500

88 542 500

Cyprus

Latvia

104 543 000

274 048 000

50

137 024 000

104 543 000

Lithuania

160 059 000

395 700 000

50

197 850 000

160 059 000

Luxembourg

275 481 000

363 484 000

50

181 742 000

181 742 000

Luxembourg

Hungary

467 100 000

1 156 112 000

50

578 056 000

467 100 000

Malta

67 040 000

96 738 000

50

48 369 000

48 369 000

Malta

Netherlands

2 884 590 000

7 241 616 000

50

3 620 808 000

2 884 590 000

Austria

1 607 452 000

3 575 020 000

50

1 787 510 000

1 607 452 000

Poland

1 889 516 000

4 330 202 000

50

2 165 101 000

1 889 516 000

Portugal

895 989 000

1 877 440 000

50

938 720 000

895 989 000

Romania

593 753 000

1 768 712 000

50

884 356 000

593 753 000

Slovenia

185 469 000

404 677 000

50

202 338 500

185 469 000

Slovakia

276 354 000

813 883 000

50

406 941 500

276 354 000

Finland

930 644 000

2 170 886 000

50

1 085 443 000

930 644 000

Sweden

2 133 382 000

5 125 505 000

50

2 562 752 500

2 133 382 000

United Kingdom

11 838 873 000

25 335 255 000

50

12 667 627 500

11 838 873 000

Total

Total

64 774 479 000

64 774 479 000

154 105 533 000

154 105 533 000

77 052 766 500

77 052 766 500

64 591 871 500

64 591 871 500

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 | 1 767 744 000 | 0,30 | 530 323 200 |
| Bulgaria | 215 501 000 | 0,30 | 64 650 300 |
| Czech Republic | 708 186 000 | 0,30 | 212 455 800 |
| Denmark | 1 062 675 000 | 0,30 | 318 802 500 |
| Germany | 13 506 186 000 | 0,15 | 2 025 927 900 |
| Estonia | 108 283 000 | 0,30 | 32 484 900 |
| Ireland | 837 734 000 | 0,30 | 251 320 200 |
| Greece | 777 516 000 | 0,30 | 233 254 800 |
| Spain | 4 903 148 000 | 0,30 | 1 470 944 400 |
| France | 9 947 380 000 | 0,30 | 2 984 214 000 |
| Croatia | 229 651 000 | 0,30 | 68 895 300 |
| Italy | 6 241 490 000 | 0,30 | 1 872 447 000 |
| Cyprus | 88 542 500 | 0,30 | 26 562 750 |
| Latvia | 104 543 000 | 0,30 | 31 362 900 |
| Lithuania | 160 059 000 | 0,30 | 48 017 700 |
| Luxembourg | 181 742 000 | 0,30 | 54 522 600 |
| Hungary | 467 100 000 | 0,30 | 140 130 000 |
| Malta | 48 369 000 | 0,30 | 14 510 700 |
| Netherlands | 2 884 590 000 | 0,15 | 432 688 500 |
| Austria | 1 607 452 000 | 0,30 | 482 235 600 |
| Poland | 1 889 516 000 | 0,30 | 566 854 800 |
| Portugal | 895 989 000 | 0,30 | 268 796 700 |
| Romania | 593 753 000 | 0,30 | 178 125 900 |
| Slovenia | 185 469 000 | 0,30 | 55 640 700 |
| Slovakia | 276 354 000 | 0,30 | 82 906 200 |
| Finland | 930 644 000 | 0,30 | 279 193 200 |
| Sweden | 2 133 382 000 | 0,15 | 320 007 300 |
| United Kingdom | 11 838 873 000 | 0,30 | 3 551 661 900 |
| Total | 64 591 871 500 | | 16 598 937 750 |

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

1 767 744 000

0,30

530 323 200

Bulgaria

215 501 000

0,30

64 650 300

Czech Republic

708 186 000

0,30

212 455 800

Denmark

1 062 675 000

0,30

318 802 500

Germany

13 506 186 000

0,15

2 025 927 900

Estonia

108 283 000

0,30

32 484 900

Ireland

837 734 000

0,30

251 320 200

Greece

777 516 000

0,30

233 254 800

Spain

4 903 148 000

0,30

1 470 944 400

France

9 947 380 000

0,30

2 984 214 000

Croatia

229 651 000

0,30

68 895 300

Italy

6 241 490 000

0,30

1 872 447 000

Cyprus

88 542 500

0,30

26 562 750

Latvia

104 543 000

0,30

31 362 900

Lithuania

160 059 000

0,30

48 017 700

Luxembourg

181 742 000

0,30

54 522 600

Hungary

467 100 000

0,30

140 130 000

Malta

48 369 000

0,30

14 510 700

Netherlands

2 884 590 000

0,15

432 688 500

Austria

1 607 452 000

0,30

482 235 600

Poland

1 889 516 000

0,30

566 854 800

Portugal

895 989 000

0,30

268 796 700

Romania

593 753 000

0,30

178 125 900

Slovenia

185 469 000

0,30

55 640 700

Slovakia

276 354 000

0,30

82 906 200

Finland

930 644 000

0,30

279 193 200

Sweden

2 133 382 000

0,15

320 007 300

United Kingdom

11 838 873 000

0,30

3 551 661 900

Total

Total

64 591 871 500

64 591 871 500

16 598 937 750

16 598 937 750

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 | 4 364 202 000 | | 2 470 811 750 |
| Bulgaria | 451 147 000 | | 255 418 816 |
| Czech Republic | 1 645 692 000 | | 931 715 610 |
| Denmark | 2 916 093 000 | | 1 650 958 606 |
| Germany | 33 059 999 000 | | 18 717 060 757 |
| Estonia | 219 513 000 | | 124 278 230 |
| Ireland | 2 049 014 000 | | 1 160 058 097 |
| Greece | 1 822 161 000 | | 1 031 624 294 |
| Spain | 11 604 439 000 | | 6 569 903 096 |
| France | 23 286 561 000 | | 13 183 786 758 |
| Croatia | 459 302 000 | | 260 035 805 |
| Italy | 17 121 047 000 | | 9 693 154 464 |
| Cyprus | 177 085 000 | | 100 257 435 |
| Latvia | 274 048 000 | 0,5661543  (9) | 155 153 455 |
| Lithuania | 395 700 000 | | 224 027 258 |
| Luxembourg | 363 484 000 | | 205 788 031 |
| Hungary | 1 156 112 000 | | 654 537 786 |
| Malta | 96 738 000 | | 54 768 635 |
| Netherlands | 7 241 616 000 | | 4 099 872 073 |
| Austria | 3 575 020 000 | | 2 024 012 963 |
| Poland | 4 330 202 000 | | 2 451 562 504 |
| Portugal | 1 877 440 000 | | 1 062 920 738 |
| Romania | 1 768 712 000 | | 1 001 363 913 |
| Slovenia | 404 677 000 | | 229 109 626 |
| Slovakia | 813 883 000 | | 460 783 364 |
| Finland | 2 170 886 000 | | 1 229 056 454 |
| Sweden | 5 125 505 000 | | 2 901 826 721 |
| United Kingdom | 25 335 255 000 | | 14 343 663 685 |
| Total | 154 105 533 000 | | 87 247 510 924 |

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

4 364 202 000

2 470 811 750

Bulgaria

451 147 000

255 418 816

Czech Republic

1 645 692 000

931 715 610

Denmark

2 916 093 000

1 650 958 606

Germany

33 059 999 000

18 717 060 757

Estonia

219 513 000

124 278 230

Ireland

2 049 014 000

1 160 058 097

Greece

1 822 161 000

1 031 624 294

Spain

11 604 439 000

6 569 903 096

France

23 286 561 000

13 183 786 758

Croatia

459 302 000

260 035 805

Italy

17 121 047 000

9 693 154 464

Cyprus

177 085 000

100 257 435

Latvia

274 048 000

0,5661543  (9)

9

155 153 455

Lithuania

395 700 000

224 027 258

Luxembourg

363 484 000

205 788 031

Hungary

1 156 112 000

654 537 786

Malta

96 738 000

54 768 635

Netherlands

7 241 616 000

4 099 872 073

Austria

3 575 020 000

2 024 012 963

Poland

4 330 202 000

2 451 562 504

Portugal

1 877 440 000

1 062 920 738

Romania

1 768 712 000

1 001 363 913

Slovenia

404 677 000

229 109 626

Slovakia

813 883 000

460 783 364

Finland

2 170 886 000

1 229 056 454

Sweden

5 125 505 000

2 901 826 721

United Kingdom

25 335 255 000

14 343 663 685

Total

Total

154 105 533 000

154 105 533 000

87 247 510 924

87 247 510 924

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 | 31 168 279 | 31 168 279 |
| Bulgaria | | 0,29 | 3 222 004 | 3 222 004 |
| Czech Republic | | 1,07 | 11 753 211 | 11 753 211 |
| Denmark | – 141 660 311 | 1,89 | 20 826 167 | – 120 834 144 |
| Germany | | 21,45 | 236 108 063 | 236 108 063 |
| Estonia | | 0,14 | 1 567 719 | 1 567 719 |
| Ireland | | 1,33 | 14 633 658 | 14 633 658 |
| Greece | | 1,18 | 13 013 518 | 13 013 518 |
| Spain | | 7,53 | 82 876 639 | 82 876 639 |
| France | | 15,11 | 166 308 075 | 166 308 075 |
| Croatia | | 0,30 | 3 280 245 | 3 280 245 |
| Italy | | 11,11 | 122 275 177 | 122 275 177 |
| Cyprus | | 0,11 | 1 264 707 | 1 264 707 |
| Latvia | | 0,18 | 1 957 197 | 1 957 197 |
| Lithuania | | 0,26 | 2 826 012 | 2 826 012 |
| Luxembourg | | 0,24 | 2 595 932 | 2 595 932 |
| Hungary | | 0,75 | 8 256 726 | 8 256 726 |
| Malta | | 0,06 | 690 884 | 690 884 |
| Netherlands | – 757 337 819 | 4,70 | 51 718 211 | – 705 619 608 |
| Austria | | 2,32 | 25 532 095 | 25 532 095 |
| Poland | | 2,81 | 30 925 458 | 30 925 458 |
| Portugal | | 1,22 | 13 408 310 | 13 408 310 |
| Romania | | 1,15 | 12 631 796 | 12 631 796 |
| Slovenia | | 0,26 | 2 890 124 | 2 890 124 |
| Slovakia | | 0,53 | 5 812 594 | 5 812 594 |
| Finland | | 1,41 | 15 504 044 | 15 504 044 |
| Sweden | – 201 593 520 | 3,33 | 36 605 357 | – 164 988 163 |
| United Kingdom | | 16,44 | 180 939 448 | 180 939 448 |
| Total | –1 100 591 650 | 100,00 | 1 100 591 650 | 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

31 168 279

31 168 279

Bulgaria

0,29

3 222 004

3 222 004

Czech Republic

1,07

11 753 211

11 753 211

Denmark

– 141 660 311

1,89

20 826 167

– 120 834 144

Germany

21,45

236 108 063

236 108 063

Estonia

0,14

1 567 719

1 567 719

Ireland

1,33

14 633 658

14 633 658

Greece

1,18

13 013 518

13 013 518

Spain

7,53

82 876 639

82 876 639

France

15,11

166 308 075

166 308 075

Croatia

0,30

3 280 245

3 280 245

Italy

11,11

122 275 177

122 275 177

Cyprus

0,11

1 264 707

1 264 707

Latvia

0,18

1 957 197

1 957 197

Lithuania

0,26

2 826 012

2 826 012

Luxembourg

0,24

2 595 932

2 595 932

Hungary

0,75

8 256 726

8 256 726

Malta

0,06

690 884

690 884

Netherlands

– 757 337 819

4,70

51 718 211

– 705 619 608

Austria

2,32

25 532 095

25 532 095

Poland

2,81

30 925 458

30 925 458

Portugal

1,22

13 408 310

13 408 310

Romania

1,15

12 631 796

12 631 796

Slovenia

0,26

2 890 124

2 890 124

Slovakia

0,53

5 812 594

5 812 594

Finland

1,41

15 504 044

15 504 044

Sweden

– 201 593 520

3,33

36 605 357

– 164 988 163

United Kingdom

16,44

180 939 448

180 939 448

Total

Total

–1 100 591 650

–1 100 591 650

100,00

100,00

1 100 591 650

1 100 591 650

0

0

TABLE 5

TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2016 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

18,0077

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

2.

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

7,2983

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

10,7095

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

4.

4.

Total allocated expenditure

129 383 323 229

129 383 323 229

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

5.

Enlargement related expenditure (11)

11

34 414 600 712

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

6.

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

94 968 722 517

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

7.

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

6 712 622 123

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

8.

United Kingdom’s advantage (12)

12

1 524 007 149

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

9.

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

5 188 614 974

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

10.

Windfall gains deriving from traditional own resources (13)

13

–49 835 714

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

11.

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

5 238 450 688

TABLE 6

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 238 450 688 (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 | 3,39 | 5,47 | | 1,56 | 4,95 | 259 335 598 |
| Bulgaria | 0,29 | 0,35 | 0,57 | | 0,16 | 0,51 | 26 808 676 |
| Czech Republic | 1,07 | 1,28 | 2,06 | | 0,59 | 1,87 | 97 792 567 |
| Denmark | 1,89 | 2,26 | 3,66 | | 1,04 | 3,31 | 173 284 078 |
| Germany | 21,45 | 25,67 | 0,00 | –19,26 | 0,00 | 6,42 | 336 225 054 |
| Estonia | 0,14 | 0,17 | 0,28 | | 0,08 | 0,25 | 13 044 203 |
| Ireland | 1,33 | 1,59 | 2,57 | | 0,73 | 2,32 | 121 759 321 |
| Greece | 1,18 | 1,42 | 2,28 | | 0,65 | 2,07 | 108 278 950 |
| Spain | 7,53 | 9,01 | 14,55 | | 4,15 | 13,16 | 689 574 892 |
| France | 15,11 | 18,08 | 29,19 | | 8,33 | 26,42 | 1 383 765 970 |
| Croatia | 0,30 | 0,36 | 0,58 | | 0,16 | 0,52 | 27 293 273 |
| Italy | 11,11 | 13,30 | 21,46 | | 6,13 | 19,42 | 1 017 390 340 |
| Cyprus | 0,11 | 0,14 | 0,22 | | 0,06 | 0,20 | 10 522 988 |
| Latvia | 0,18 | 0,21 | 0,34 | | 0,10 | 0,31 | 16 284 856 |
| Lithuania | 0,26 | 0,31 | 0,50 | | 0,14 | 0,45 | 23 513 828 |
| Luxembourg | 0,24 | 0,28 | 0,46 | | 0,13 | 0,41 | 21 599 445 |
| Hungary | 0,75 | 0,90 | 1,45 | | 0,41 | 1,31 | 68 700 073 |
| Malta | 0,06 | 0,08 | 0,12 | | 0,03 | 0,11 | 5 748 498 |
| Netherlands | 4,70 | 5,62 | 0,00 | –4,22 | 0,00 | 1,41 | 73 648 300 |
| Austria | 2,32 | 2,78 | 0,00 | –2,08 | 0,00 | 0,69 | 36 358 479 |
| Poland | 2,81 | 3,36 | 5,43 | | 1,55 | 4,91 | 257 315 203 |
| Portugal | 1,22 | 1,46 | 2,35 | | 0,67 | 2,13 | 111 563 815 |
| Romania | 1,15 | 1,37 | 2,22 | | 0,63 | 2,01 | 105 102 831 |
| Slovenia | 0,26 | 0,31 | 0,51 | | 0,14 | 0,46 | 24 047 272 |
| Slovakia | 0,53 | 0,63 | 1,02 | | 0,29 | 0,92 | 48 363 672 |
| Finland | 1,41 | 1,69 | 2,72 | | 0,78 | 2,46 | 129 001 366 |
| Sweden | 3,33 | 3,98 | 0,00 | –2,99 | 0,00 | 1,00 | 52 127 140 |
| United Kingdom | 16,44 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,54 | 28,54 | 100,00 | 5 238 450 688 |

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

3,39

5,47

1,56

4,95

259 335 598

Bulgaria

0,29

0,35

0,57

0,16

0,51

26 808 676

Czech Republic

1,07

1,28

2,06

0,59

1,87

97 792 567

Denmark

1,89

2,26

3,66

1,04

3,31

173 284 078

Germany

21,45

25,67

0,00

–19,26

0,00

6,42

336 225 054

Estonia

0,14

0,17

0,28

0,08

0,25

13 044 203

Ireland

1,33

1,59

2,57

0,73

2,32

121 759 321

Greece

1,18

1,42

2,28

0,65

2,07

108 278 950

Spain

7,53

9,01

14,55

4,15

13,16

689 574 892

France

15,11

18,08

29,19

8,33

26,42

1 383 765 970

Croatia

0,30

0,36

0,58

0,16

0,52

27 293 273

Italy

11,11

13,30

21,46

6,13

19,42

1 017 390 340

Cyprus

0,11

0,14

0,22

0,06

0,20

10 522 988

Latvia

0,18

0,21

0,34

0,10

0,31

16 284 856

Lithuania

0,26

0,31

0,50

0,14

0,45

23 513 828

Luxembourg

0,24

0,28

0,46

0,13

0,41

21 599 445

Hungary

0,75

0,90

1,45

0,41

1,31

68 700 073

Malta

0,06

0,08

0,12

0,03

0,11

5 748 498

Netherlands

4,70

5,62

0,00

–4,22

0,00

1,41

73 648 300

Austria

2,32

2,78

0,00

–2,08

0,00

0,69

36 358 479

Poland

2,81

3,36

5,43

1,55

4,91

257 315 203

Portugal

1,22

1,46

2,35

0,67

2,13

111 563 815

Romania

1,15

1,37

2,22

0,63

2,01

105 102 831

Slovenia

0,26

0,31

0,51

0,14

0,46

24 047 272

Slovakia

0,53

0,63

1,02

0,29

0,92

48 363 672

Finland

1,41

1,69

2,72

0,78

2,46

129 001 366

Sweden

3,33

3,98

0,00

–2,99

0,00

1,00

52 127 140

United Kingdom

16,44

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–28,54

–28,54

28,54

28,54

100,00

100,00

5 238 450 688

5 238 450 688

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 | 7 000 000 | 2 113 800 000 | 2 120 800 000 | 530 200 000 | 530 323 200 | 2 470 811 750 | 31 168 279 | 259 335 598 | 3 291 638 827 | 3,17 | 5 412 438 827 |
| Bulgaria | 400 000 | 67 900 000 | 68 300 000 | 17 075 000 | 64 650 300 | 255 418 816 | 3 222 004 | 26 808 676 | 350 099 796 | 0,34 | 418 399 796 |
| Czech Republic | 3 600 000 | 265 700 000 | 269 300 000 | 67 325 000 | 212 455 800 | 931 715 610 | 11 753 211 | 97 792 567 | 1 253 717 188 | 1,21 | 1 523 017 188 |
| Denmark | 3 600 000 | 415 800 000 | 419 400 000 | 104 850 000 | 318 802 500 | 1 650 958 606 | – 120 834 144 | 173 284 078 | 2 022 211 040 | 1,95 | 2 441 611 040 |
| Germany | 28 100 000 | 4 415 800 000 | 4 443 900 000 | 1 110 975 000 | 2 025 927 900 | 18 717 060 757 | 236 108 063 | 336 225 054 | 21 315 321 774 | 20,53 | 25 759 221 774 |
| Estonia | 0 | 29 900 000 | 29 900 000 | 7 475 000 | 32 484 900 | 124 278 230 | 1 567 719 | 13 044 203 | 171 375 052 | 0,17 | 201 275 052 |
| Ireland | 0 | 333 500 000 | 333 500 000 | 83 375 000 | 251 320 200 | 1 160 058 097 | 14 633 658 | 121 759 321 | 1 547 771 276 | 1,49 | 1 881 271 276 |
| Greece | 1 500 000 | 155 400 000 | 156 900 000 | 39 225 000 | 233 254 800 | 1 031 624 294 | 13 013 518 | 108 278 950 | 1 386 171 562 | 1,33 | 1 543 071 562 |
| Spain | 5 000 000 | 1 501 400 000 | 1 506 400 000 | 376 600 000 | 1 470 944 400 | 6 569 903 096 | 82 876 639 | 689 574 892 | 8 813 299 027 | 8,49 | 10 319 699 027 |
| France | 33 000 000 | 1 743 100 000 | 1 776 100 000 | 444 025 000 | 2 984 214 000 | 13 183 786 758 | 166 308 075 | 1 383 765 970 | 17 718 074 803 | 17,06 | 19 494 174 803 |
| Croatia | 1 900 000 | 47 300 000 | 49 200 000 | 12 300 000 | 68 895 300 | 260 035 805 | 3 280 245 | 27 293 273 | 359 504 623 | 0,35 | 408 704 623 |
| Italy | 5 000 000 | 1 952 000 000 | 1 957 000 000 | 489 250 000 | 1 872 447 000 | 9 693 154 464 | 122 275 177 | 1 017 390 340 | 12 705 266 981 | 12,23 | 14 662 266 981 |
| Cyprus | 0 | 19 600 000 | 19 600 000 | 4 900 000 | 26 562 750 | 100 257 435 | 1 264 707 | 10 522 988 | 138 607 880 | 0,13 | 158 207 880 |
| Latvia | 0 | 34 000 000 | 34 000 000 | 8 500 000 | 31 362 900 | 155 153 455 | 1 957 197 | 16 284 856 | 204 758 408 | 0,20 | 238 758 408 |
| Lithuania | 900 000 | 85 900 000 | 86 800 000 | 21 700 000 | 48 017 700 | 224 027 258 | 2 826 012 | 23 513 828 | 298 384 798 | 0,29 | 385 184 798 |
| Luxembourg | 0 | 19 000 000 | 19 000 000 | 4 750 000 | 54 522 600 | 205 788 031 | 2 595 932 | 21 599 445 | 284 506 008 | 0,27 | 303 506 008 |
| Hungary | 2 200 000 | 150 100 000 | 152 300 000 | 38 075 000 | 140 130 000 | 654 537 786 | 8 256 726 | 68 700 073 | 871 624 585 | 0,84 | 1 023 924 585 |
| Malta | 0 | 13 200 000 | 13 200 000 | 3 300 000 | 14 510 700 | 54 768 635 | 690 884 | 5 748 498 | 75 718 717 | 0,07 | 88 918 717 |
| Netherlands | 7 700 000 | 2 555 700 000 | 2 563 400 000 | 640 850 000 | 432 688 500 | 4 099 872 073 | – 705 619 608 | 73 648 300 | 3 900 589 265 | 3,76 | 6 463 989 265 |
| Austria | 3 400 000 | 223 600 000 | 227 000 000 | 56 750 000 | 482 235 600 | 2 024 012 963 | 25 532 095 | 36 358 479 | 2 568 139 137 | 2,47 | 2 795 139 137 |
| Poland | 13 700 000 | 602 600 000 | 616 300 000 | 154 075 000 | 566 854 800 | 2 451 562 504 | 30 925 458 | 257 315 203 | 3 306 657 965 | 3,18 | 3 922 957 965 |
| Portugal | 200 000 | 136 800 000 | 137 000 000 | 34 250 000 | 268 796 700 | 1 062 920 738 | 13 408 310 | 111 563 815 | 1 456 689 563 | 1,40 | 1 593 689 563 |
| Romania | 1 000 000 | 141 000 000 | 142 000 000 | 35 500 000 | 178 125 900 | 1 001 363 913 | 12 631 796 | 105 102 831 | 1 297 224 440 | 1,25 | 1 439 224 440 |
| Slovenia | 0 | 73 600 000 | 73 600 000 | 18 400 000 | 55 640 700 | 229 109 626 | 2 890 124 | 24 047 272 | 311 687 722 | 0,30 | 385 287 722 |
| Slovakia | 1 400 000 | 100 600 000 | 102 000 000 | 25 500 000 | 82 906 200 | 460 783 364 | 5 812 594 | 48 363 672 | 597 865 830 | 0,58 | 699 865 830 |
| Finland | 800 000 | 137 600 000 | 138 400 000 | 34 600 000 | 279 193 200 | 1 229 056 454 | 15 504 044 | 129 001 366 | 1 652 755 064 | 1,59 | 1 791 155 064 |
| Sweden | 2 800 000 | 575 000 000 | 577 800 000 | 144 450 000 | 320 007 300 | 2 901 826 721 | – 164 988 163 | 52 127 140 | 3 108 972 998 | 2,99 | 3 686 772 998 |
| United Kingdom | 10 100 000 | 3 423 800 000 | 3 433 900 000 | 858 475 000 | 3 551 661 900 | 14 343 663 685 | 180 939 448 | –5 238 450 688 | 12 837 814 345 | 12,36 | 16 271 714 345 |
| Total | 133 300 000 | 21 333 700 000 | 21 467 000 000 | 5 366 750 000 | 16 598 937 750 | 87 247 510 924 | 0 | 0 | 103 846 448 674 | 100,00 | 125 313 448 674 |

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

7 000 000

2 113 800 000

2 120 800 000

530 200 000

530 323 200

2 470 811 750

31 168 279

259 335 598

3 291 638 827

3,17

5 412 438 827

Bulgaria

400 000

67 900 000

68 300 000

17 075 000

64 650 300

255 418 816

3 222 004

26 808 676

350 099 796

0,34

418 399 796

Czech Republic

3 600 000

265 700 000

269 300 000

67 325 000

212 455 800

931 715 610

11 753 211

97 792 567

1 253 717 188

1,21

1 523 017 188

Denmark

3 600 000

415 800 000

419 400 000

104 850 000

318 802 500

1 650 958 606

– 120 834 144

173 284 078

2 022 211 040

1,95

2 441 611 040

Germany

28 100 000

4 415 800 000

4 443 900 000

1 110 975 000

2 025 927 900

18 717 060 757

236 108 063

336 225 054

21 315 321 774

20,53

25 759 221 774

Estonia

0

29 900 000

29 900 000

7 475 000

32 484 900

124 278 230

1 567 719

13 044 203

171 375 052

0,17

201 275 052

Ireland

0

333 500 000

333 500 000

83 375 000

251 320 200

1 160 058 097

14 633 658

121 759 321

1 547 771 276

1,49

1 881 271 276

Greece

1 500 000

155 400 000

156 900 000

39 225 000

233 254 800

1 031 624 294

13 013 518

108 278 950

1 386 171 562

1,33

1 543 071 562

Spain

5 000 000

1 501 400 000

1 506 400 000

376 600 000

1 470 944 400

6 569 903 096

82 876 639

689 574 892

8 813 299 027

8,49

10 319 699 027

France

33 000 000

1 743 100 000

1 776 100 000

444 025 000

2 984 214 000

13 183 786 758

166 308 075

1 383 765 970

17 718 074 803

17,06

19 494 174 803

Croatia

1 900 000

47 300 000

49 200 000

12 300 000

68 895 300

260 035 805

3 280 245

27 293 273

359 504 623

0,35

408 704 623

Italy

5 000 000

1 952 000 000

1 957 000 000

489 250 000

1 872 447 000

9 693 154 464

122 275 177

1 017 390 340

12 705 266 981

12,23

14 662 266 981

Cyprus

0

19 600 000

19 600 000

4 900 000

26 562 750

100 257 435

1 264 707

10 522 988

138 607 880

0,13

158 207 880

Latvia

0

34 000 000

34 000 000

8 500 000

31 362 900

155 153 455

1 957 197

16 284 856

204 758 408

0,20

238 758 408

Lithuania

900 000

85 900 000

86 800 000

21 700 000

48 017 700

224 027 258

2 826 012

23 513 828

298 384 798

0,29

385 184 798

Luxembourg

0

19 000 000

19 000 000

4 750 000

54 522 600

205 788 031

2 595 932

21 599 445

284 506 008

0,27

303 506 008

Hungary

2 200 000

150 100 000

152 300 000

38 075 000

140 130 000

654 537 786

8 256 726

68 700 073

871 624 585

0,84

1 023 924 585

Malta

0

13 200 000

13 200 000

3 300 000

14 510 700

54 768 635

690 884

5 748 498

75 718 717

0,07

88 918 717

Netherlands

7 700 000

2 555 700 000

2 563 400 000

640 850 000

432 688 500

4 099 872 073

– 705 619 608

73 648 300

3 900 589 265

3,76

6 463 989 265

Austria

3 400 000

223 600 000

227 000 000

56 750 000

482 235 600

2 024 012 963

25 532 095

36 358 479

2 568 139 137

2,47

2 795 139 137

Poland

13 700 000

602 600 000

616 300 000

154 075 000

566 854 800

2 451 562 504

30 925 458

257 315 203

3 306 657 965

3,18

3 922 957 965

Portugal

200 000

136 800 000

137 000 000

34 250 000

268 796 700

1 062 920 738

13 408 310

111 563 815

1 456 689 563

1,40

1 593 689 563

Romania

1 000 000

141 000 000

142 000 000

35 500 000

178 125 900

1 001 363 913

12 631 796

105 102 831

1 297 224 440

1,25

1 439 224 440

Slovenia

0

73 600 000

73 600 000

18 400 000

55 640 700

229 109 626

2 890 124

24 047 272

311 687 722

0,30

385 287 722

Slovakia

1 400 000

100 600 000

102 000 000

25 500 000

82 906 200

460 783 364

5 812 594

48 363 672

597 865 830

0,58

699 865 830

Finland

800 000

137 600 000

138 400 000

34 600 000

279 193 200

1 229 056 454

15 504 044

129 001 366

1 652 755 064

1,59

1 791 155 064

Sweden

2 800 000

575 000 000

577 800 000

144 450 000

320 007 300

2 901 826 721

– 164 988 163

52 127 140

3 108 972 998

2,99

3 686 772 998

United Kingdom

10 100 000

3 423 800 000

3 433 900 000

858 475 000

3 551 661 900

14 343 663 685

180 939 448

–5 238 450 688

12 837 814 345

12,36

16 271 714 345

Total

Total

133 300 000

133 300 000

21 333 700 000

21 333 700 000

21 467 000 000

21 467 000 000

5 366 750 000

5 366 750 000

16 598 937 750

16 598 937 750

87 247 510 924

87 247 510 924

0

0

0

0

103 846 448 674

103 846 448 674

100,00

100,00

125 313 448 674

125 313 448 674

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2017 | Amending budget No 2/2017 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 131 717 978 465 | –6 404 529 791 | 125 313 448 674 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 6 404 529 791 | 6 404 529 791 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 490 262 072 | | 1 490 262 072 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 70 200 866 | | 70 200 866 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 60 000 000 | | 60 000 000 |
| 7 | DEFAULT INTEREST AND FINES | 1 120 000 000 | | 1 120 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 6 928 960 | | 6 928 960 |
| 9 | MISCELLANEOUS REVENUE | 25 001 000 | | 25 001 000 |
| | GRAND TOTAL | 134 490 371 363 | | 134 490 371 363 |

Title

Heading

Budget 2017

Amending budget No 2/2017

New amount

1

OWN RESOURCES

131 717 978 465

–6 404 529 791

125 313 448 674

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

6 404 529 791

6 404 529 791

4

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

1 490 262 072

1 490 262 072

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

70 200 866

70 200 866

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

60 000 000

60 000 000

7

DEFAULT INTEREST AND FINES

1 120 000 000

1 120 000 000

8

BORROWING AND LENDING OPERATIONS

6 928 960

6 928 960

9

MISCELLANEOUS REVENUE

25 001 000

25 001 000

GRAND TOTAL

GRAND TOTAL

134 490 371 363

134 490 371 363

134 490 371 363

134 490 371 363

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Article
  Item | Heading | Budget 2017 | Amending budget No 2/2017 | 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 | 133 300 000 | | 133 300 000 |
| 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 | 133 300 000 | | 133 300 000 |
| | 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 | 21 333 700 000 | | 21 333 700 000 |
| | CHAPTER 1 2 — TOTAL | 21 333 700 000 | | 21 333 700 000 |
| | 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 | 16 598 937 750 | | 16 598 937 750 |
| | CHAPTER 1 3 — TOTAL | 16 598 937 750 | | 16 598 937 750 |
| | 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 | 93 652 040 715 | –6 404 529 791 | 87 247 510 924 |
| | CHAPTER 1 4 — TOTAL | 93 652 040 715 | –6 404 529 791 | 87 247 510 924 |
| | 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 | , ,— | | , ,— |
| | CHAPTER 1 5 — TOTAL | , ,— | | , ,— |
| | 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 | , ,— | | , ,— |
| | CHAPTER 1 6 — TOTAL | , ,— | | , ,— |
| | Title 1 — Total | 131 717 978 465 | –6 404 529 791 | 125 313 448 674 |
| 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 2017

Amending budget No 2/2017

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

133 300 000

133 300 000

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

133 300 000

133 300 000

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

21 333 700 000

21 333 700 000

CHAPTER 1 2 — TOTAL

21 333 700 000

21 333 700 000

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

16 598 937 750

16 598 937 750

CHAPTER 1 3 — TOTAL

16 598 937 750

16 598 937 750

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

93 652 040 715

–6 404 529 791

87 247 510 924

CHAPTER 1 4 — TOTAL

93 652 040 715

–6 404 529 791

87 247 510 924

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

, ,—

, ,—

CHAPTER 1 5 — TOTAL

, ,—

, ,—

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

, ,—

, ,—

CHAPTER 1 6 — TOTAL

, ,—

, ,—

Title 1 — Total

Title 1 — Total

131 717 978 465

131 717 978 465

–6 404 529 791

–6 404 529 791

125 313 448 674

125 313 448 674

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 2017 | Amending budget No 2/2017 | New amount |
| --- | --- | --- |
| 93 652 040 715 | –6 404 529 791 | 87 247 510 924 |

Budget 2017

Amending budget No 2/2017

New amount

93 652 040 715

–6 404 529 791

87 247 510 924

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 0,5662 %.

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 2017 | Draft amending budget No. 2/2017 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 652 185 262 | – 181 373 512 | 2 470 811 750 |
| Bulgaria | 274 168 204 | –18 749 388 | 255 418 816 |
| Czech Republic | 1 000 109 543 | –68 393 933 | 931 715 610 |
| Denmark | 1 772 149 611 | – 121 191 005 | 1 650 958 606 |
| Germany | 20 091 013 685 | –1 373 952 928 | 18 717 060 757 |
| Estonia | 133 401 053 | –9 122 823 | 124 278 230 |
| Ireland | 1 245 213 840 | –85 155 743 | 1 160 058 097 |
| Greece | 1 107 352 169 | –75 727 875 | 1 031 624 294 |
| Spain | 7 052 176 340 | – 482 273 244 | 6 569 903 096 |
| France | 14 151 561 702 | – 967 774 944 | 13 183 786 758 |
| Croatia | 279 124 109 | –19 088 304 | 260 035 805 |
| Italy | 10 404 694 494 | – 711 540 030 | 9 693 154 464 |
| Cyprus | 107 616 977 | –7 359 542 | 100 257 435 |
| Latvia | 166 542 719 | –11 389 264 | 155 153 455 |
| Lithuania | 240 472 304 | –16 445 046 | 224 027 258 |
| Luxembourg | 220 894 200 | –15 106 169 | 205 788 031 |
| Hungary | 702 585 079 | –48 047 293 | 654 537 786 |
| Malta | 58 789 006 | –4 020 371 | 54 768 635 |
| Netherlands | 4 400 829 115 | – 300 957 042 | 4 099 872 073 |
| Austria | 2 172 588 564 | – 148 575 601 | 2 024 012 963 |
| Poland | 2 631 522 997 | – 179 960 493 | 2 451 562 504 |
| Portugal | 1 140 945 973 | –78 025 235 | 1 062 920 738 |
| Romania | 1 074 870 480 | –73 506 567 | 1 001 363 913 |
| Slovenia | 245 927 749 | –16 818 123 | 229 109 626 |
| Slovakia | 494 607 834 | –33 824 470 | 460 783 364 |
| Finland | 1 319 277 122 | –90 220 668 | 1 229 056 454 |
| Sweden | 3 114 839 510 | – 213 012 789 | 2 901 826 721 |
| United Kingdom | 15 396 581 074 | –1 052 917 389 | 14 343 663 685 |
| Article 1 4 0 — Total | 93 652 040 715 | –6 404 529 791 | 87 247 510 924 |

Member State

Budget 2017

Draft amending budget No. 2/2017

New amount

Belgium

2 652 185 262

– 181 373 512

2 470 811 750

Bulgaria

274 168 204

–18 749 388

255 418 816

Czech Republic

1 000 109 543

–68 393 933

931 715 610

Denmark

1 772 149 611

– 121 191 005

1 650 958 606

Germany

20 091 013 685

–1 373 952 928

18 717 060 757

Estonia

133 401 053

–9 122 823

124 278 230

Ireland

1 245 213 840

–85 155 743

1 160 058 097

Greece

1 107 352 169

–75 727 875

1 031 624 294

Spain

7 052 176 340

– 482 273 244

6 569 903 096

France

14 151 561 702

– 967 774 944

13 183 786 758

Croatia

279 124 109

–19 088 304

260 035 805

Italy

10 404 694 494

– 711 540 030

9 693 154 464

Cyprus

107 616 977

–7 359 542

100 257 435

Latvia

166 542 719

–11 389 264

155 153 455

Lithuania

240 472 304

–16 445 046

224 027 258

Luxembourg

220 894 200

–15 106 169

205 788 031

Hungary

702 585 079

–48 047 293

654 537 786

Malta

58 789 006

–4 020 371

54 768 635

Netherlands

4 400 829 115

– 300 957 042

4 099 872 073

Austria

2 172 588 564

– 148 575 601

2 024 012 963

Poland

2 631 522 997

– 179 960 493

2 451 562 504

Portugal

1 140 945 973

–78 025 235

1 062 920 738

Romania

1 074 870 480

–73 506 567

1 001 363 913

Slovenia

245 927 749

–16 818 123

229 109 626

Slovakia

494 607 834

–33 824 470

460 783 364

Finland

1 319 277 122

–90 220 668

1 229 056 454

Sweden

3 114 839 510

– 213 012 789

2 901 826 721

United Kingdom

15 396 581 074

–1 052 917 389

14 343 663 685

Article 1 4 0 — Total

Article 1 4 0 — Total

93 652 040 715

93 652 040 715

–6 404 529 791

–6 404 529 791

87 247 510 924

87 247 510 924

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2017 | Amending budget No 2/2017 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 6 404 529 791 | 6 404 529 791 |
| 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. | 6 404 529 791 | 6 404 529 791 |
| | 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. | 6 404 529 791 | 6 404 529 791 |
| CHAPTER 3 0 — | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2017

Amending budget No 2/2017

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.

6 404 529 791

6 404 529 791

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.

6 404 529 791

6 404 529 791

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.

6 404 529 791

6 404 529 791

6 404 529 791

6 404 529 791

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 2017 | Amending budget No 2/2017 | New amount |
| --- | --- | --- |
| p.m. | 6 404 529 791 | 6 404 529 791 |

Budget 2017

Amending budget No 2/2017

New amount

p.m.

6 404 529 791

6 404 529 791

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 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1/2017 and No 2/2017.

1

(2)  The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 6/2016.

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 2017 budget (OJ L 51, 28.2.2017, p. 1) plus amending budgets No 1/2017 and No 2/2017.

4

(5)  The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 6/2016.

5

(6)  The own resources for the 2017 budget are determined on the basis of the budget forecasts adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016.

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: (87 247 510 924) / (154 105 533 000) = 0,566154304946338.

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.

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(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.

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(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).

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(14)  p.m. (own resources + other revenue = total revenue = total expenditure); (125 313 448 674 + 9 176 922 689 = 134 490 371 363 = 134 490 371 363).

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(15)  Total own resources as percentage of GNI: (125 313 448 674) / (15 410 553 300 000) = 0,81 %; own resources ceiling as percentage of GNI: 1,20 %

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