# L_2015073EN.01046801.xml

| 17.3.2015 | EN | Official Journal of the European Union | L 73/468 |
| --- | --- | --- | --- |

17.3.2015

EN

Official Journal of the European Union

L 73/468

---

DEFINITIVE ADOPTION (EU, Euratom) 2015/369

of Amending budget No 5 of the European Union for the financial year 2014

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

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 (3),

having regard to the general budget of the European Union for the financial year 2014, as definitively adopted on 20 November 2013 (4),

having regard to Draft amending budget No 6 of the European Union for the financial year 2014, which the Commission adopted on 17 October 2014,

having regard to Amending letter No 1/2014 to Draft amending budget No 6/2014, which the Commission adopted on 3 December 2014,

having regard to the position on Draft amending budget No 6/2014, which the Council adopted on 12 December 2014 and forwarded to Parliament on the same day,

having regard to Parliament's approval of 17 December 2014 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 5 of the European Union for the financial year 2014 has been definitively adopted.

Done at Strasbourg, 17 December 2014.

The President

M. SCHULZ

---

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

1

(2)  
  OJ L 347, 20.12.2013, p. 884.

2

(3)  
  OJ C 373, 20.12.2013, p. 1.

3

(4)  
  OJ L 51, 20.2.2014.

4

---

AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2014

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 470 |
| --- | --- |

| B. General statement of revenue by budget heading | 482 |
| --- | --- |

| — Title 1: | Own resources | 483 |
| --- | --- | --- |

— Title 1:

| — Title 3: | Surpluses, balances and adjustments | 487 |
| --- | --- | --- |

— 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 2014 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 2014 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 2014 (1) | Budget 2013 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Smart and inclusive growth |

Description

Budget 2014 (1)

1

Budget 2013 (2)

2

Change (%)

1.

Smart and inclusive growth

65 300 076 773

69 127 255 205

–5,54

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

2.

Sustainable growth: natural resources

56 443 752 595

57 814 298 094

–2,37

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

3.

Security and citizenship

1 665 510 850

1 894 151 766

–12,07

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

4.

Global Europe

6 840 903 616

6 731 869 945

+1,62

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

5.

Administration

8 405 483 381

8 417 791 740

–0,15

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

6.

Compensation

28 600 000

75 000 000

–61,87

Special instruments

350 000 000

390 465 192

–10,36

Total expenditure
   (3)

Total expenditure

3

139 034 233 715

139 034 233 715

144 450 831 942

144 450 831 942

–3,75

–3,75

REVENUE

REVENUE

| Description | Budget 2014 (4) | Budget 2013 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 5 545 428 277 | 3 067 967 007 | +80,75 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | p.m. | 1 023 276 526 | — |
| 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) | p.m. | 34 000 000 | — |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | 4 095 463 000 | p.m. | — |
| Total revenue for Titles 3 to 9 | 9 640 891 277 | 4 125 243 533 | + 133,70 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 16 084 600 000 | 14 822 700 000 | +8,51 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 17 689 735 350 | 14 680 052 250 | +20,50 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 95 619 007 088 | 110 822 836 159 | –13,72 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 129 393 342 438 | 140 325 588 409 | –7,79 |
| Total revenue
   (7) | 139 034 233 715 | 144 450 831 942 | –3,75 |

Description

Budget 2014 (4)

4

Budget 2013 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

5 545 428 277

3 067 967 007

+80,75

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

p.m.

1 023 276 526

—

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)

p.m.

34 000 000

—

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

4 095 463 000

p.m.

—

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

9 640 891 277

9 640 891 277

4 125 243 533

4 125 243 533

+ 133,70

+ 133,70

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

16 084 600 000

14 822 700 000

+8,51

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

17 689 735 350

14 680 052 250

+20,50

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

95 619 007 088

110 822 836 159

–13,72

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

6

129 393 342 438

140 325 588 409

–7,79

Total revenue
   (7)

Total revenue

7

139 034 233 715

139 034 233 715

144 450 831 942

144 450 831 942

–3,75

–3,75

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

| 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 | 1 665 407 000 | 3 925 460 000 | 50 | 1 962 730 000 | 1 665 407 000 | |
| Bulgaria | 193 091 000 | 399 471 000 | 50 | 199 735 500 | 193 091 000 | |
| Czech Republic | 596 638 000 | 1 357 846 000 | 50 | 678 923 000 | 596 638 000 | |
| Denmark | 951 296 000 | 2 654 016 000 | 50 | 1 327 008 000 | 951 296 000 | |
| Germany | 12 418 967 000 | 29 002 636 000 | 50 | 14 501 318 000 | 12 418 967 000 | |
| Estonia | 87 147 000 | 186 046 000 | 50 | 93 023 000 | 87 147 000 | |
| Ireland | 655 428 000 | 1 434 183 000 | 50 | 717 091 500 | 655 428 000 | |
| Greece | 709 312 000 | 1 798 621 000 | 50 | 899 310 500 | 709 312 000 | |
| Spain | 4 756 829 000 | 10 283 204 000 | 50 | 5 141 602 000 | 4 756 829 000 | |
| France | 9 731 337 000 | 21 411 597 000 | 50 | 10 705 798 500 | 9 731 337 000 | |
| Croatia | 263 049 000 | 422 319 000 | 50 | 211 159 500 | 211 159 500 | Croatia |
| Italy | 6 042 837 000 | 15 763 695 000 | 50 | 7 881 847 500 | 6 042 837 000 | |
| Cyprus | 105 170 000 | 153 422 000 | 50 | 76 711 000 | 76 711 000 | Cyprus |
| Latvia | 88 567 000 | 246 154 000 | 50 | 123 077 000 | 88 567 000 | |
| Lithuania | 138 416 000 | 349 250 000 | 50 | 174 625 000 | 138 416 000 | |
| Luxembourg | 268 280 000 | 325 038 000 | 50 | 162 519 000 | 162 519 000 | Luxembourg |
| Hungary | 401 698 000 | 979 528 000 | 50 | 489 764 000 | 401 698 000 | |
| Malta | 51 049 000 | 70 431 000 | 50 | 35 215 500 | 35 215 500 | Malta |
| Netherlands | 2 743 653 000 | 6 249 242 000 | 50 | 3 124 621 000 | 2 743 653 000 | |
| Austria | 1 499 731 000 | 3 217 349 000 | 50 | 1 608 674 500 | 1 499 731 000 | |
| Poland | 1 750 837 000 | 3 931 784 000 | 50 | 1 965 892 000 | 1 750 837 000 | |
| Portugal | 767 138 000 | 1 655 525 000 | 50 | 827 762 500 | 767 138 000 | |
| Romania | 528 406 000 | 1 444 740 000 | 50 | 722 370 000 | 528 406 000 | |
| Slovenia | 177 308 000 | 352 303 000 | 50 | 176 151 500 | 176 151 500 | Slovenia |
| Slovakia | 230 006 000 | 725 821 000 | 50 | 362 910 500 | 230 006 000 | |
| Finland | 928 440 000 | 1 983 150 000 | 50 | 991 575 000 | 928 440 000 | |
| Sweden | 1 889 310 000 | 4 380 034 000 | 50 | 2 190 017 000 | 1 889 310 000 | |
| United Kingdom | 9 529 537 000 | 20 226 302 000 | 50 | 10 113 151 000 | 9 529 537 000 | |
| Total | 59 168 884 000 | 134 929 167 000 | | 67 464 583 500 | 58 965 784 500 | |

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

1 665 407 000

3 925 460 000

50

1 962 730 000

1 665 407 000

Bulgaria

193 091 000

399 471 000

50

199 735 500

193 091 000

Czech Republic

596 638 000

1 357 846 000

50

678 923 000

596 638 000

Denmark

951 296 000

2 654 016 000

50

1 327 008 000

951 296 000

Germany

12 418 967 000

29 002 636 000

50

14 501 318 000

12 418 967 000

Estonia

87 147 000

186 046 000

50

93 023 000

87 147 000

Ireland

655 428 000

1 434 183 000

50

717 091 500

655 428 000

Greece

709 312 000

1 798 621 000

50

899 310 500

709 312 000

Spain

4 756 829 000

10 283 204 000

50

5 141 602 000

4 756 829 000

France

9 731 337 000

21 411 597 000

50

10 705 798 500

9 731 337 000

Croatia

263 049 000

422 319 000

50

211 159 500

211 159 500

Croatia

Italy

6 042 837 000

15 763 695 000

50

7 881 847 500

6 042 837 000

Cyprus

105 170 000

153 422 000

50

76 711 000

76 711 000

Cyprus

Latvia

88 567 000

246 154 000

50

123 077 000

88 567 000

Lithuania

138 416 000

349 250 000

50

174 625 000

138 416 000

Luxembourg

268 280 000

325 038 000

50

162 519 000

162 519 000

Luxembourg

Hungary

401 698 000

979 528 000

50

489 764 000

401 698 000

Malta

51 049 000

70 431 000

50

35 215 500

35 215 500

Malta

Netherlands

2 743 653 000

6 249 242 000

50

3 124 621 000

2 743 653 000

Austria

1 499 731 000

3 217 349 000

50

1 608 674 500

1 499 731 000

Poland

1 750 837 000

3 931 784 000

50

1 965 892 000

1 750 837 000

Portugal

767 138 000

1 655 525 000

50

827 762 500

767 138 000

Romania

528 406 000

1 444 740 000

50

722 370 000

528 406 000

Slovenia

177 308 000

352 303 000

50

176 151 500

176 151 500

Slovenia

Slovakia

230 006 000

725 821 000

50

362 910 500

230 006 000

Finland

928 440 000

1 983 150 000

50

991 575 000

928 440 000

Sweden

1 889 310 000

4 380 034 000

50

2 190 017 000

1 889 310 000

United Kingdom

9 529 537 000

20 226 302 000

50

10 113 151 000

9 529 537 000

Total

Total

59 168 884 000

59 168 884 000

134 929 167 000

134 929 167 000

67 464 583 500

67 464 583 500

58 965 784 500

58 965 784 500

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)

| 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 | 1 665 407 000 | 0,300 | 499 622 100 |
| Bulgaria | 193 091 000 | 0,300 | 57 927 300 |
| Czech Republic | 596 638 000 | 0,300 | 178 991 400 |
| Denmark | 951 296 000 | 0,300 | 285 388 800 |
| Germany | 12 418 967 000 | 0,300 | 3 725 690 100 |
| Estonia | 87 147 000 | 0,300 | 26 144 100 |
| Ireland | 655 428 000 | 0,300 | 196 628 400 |
| Greece | 709 312 000 | 0,300 | 212 793 600 |
| Spain | 4 756 829 000 | 0,300 | 1 427 048 700 |
| France | 9 731 337 000 | 0,300 | 2 919 401 100 |
| Croatia | 211 159 500 | 0,300 | 63 347 850 |
| Italy | 6 042 837 000 | 0,300 | 1 812 851 100 |
| Cyprus | 76 711 000 | 0,300 | 23 013 300 |
| Latvia | 88 567 000 | 0,300 | 26 570 100 |
| Lithuania | 138 416 000 | 0,300 | 41 524 800 |
| Luxembourg | 162 519 000 | 0,300 | 48 755 700 |
| Hungary | 401 698 000 | 0,300 | 120 509 400 |
| Malta | 35 215 500 | 0,300 | 10 564 650 |
| Netherlands | 2 743 653 000 | 0,300 | 823 095 900 |
| Austria | 1 499 731 000 | 0,300 | 449 919 300 |
| Poland | 1 750 837 000 | 0,300 | 525 251 100 |
| Portugal | 767 138 000 | 0,300 | 230 141 400 |
| Romania | 528 406 000 | 0,300 | 158 521 800 |
| Slovenia | 176 151 500 | 0,300 | 52 845 450 |
| Slovakia | 230 006 000 | 0,300 | 69 001 800 |
| Finland | 928 440 000 | 0,300 | 278 532 000 |
| Sweden | 1 889 310 000 | 0,300 | 566 793 000 |
| United Kingdom | 9 529 537 000 | 0,300 | 2 858 861 100 |
| Total | 58 965 784 500 | | 17 689 735 350 |

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

1 665 407 000

0,300

499 622 100

Bulgaria

193 091 000

0,300

57 927 300

Czech Republic

596 638 000

0,300

178 991 400

Denmark

951 296 000

0,300

285 388 800

Germany

12 418 967 000

0,300

3 725 690 100

Estonia

87 147 000

0,300

26 144 100

Ireland

655 428 000

0,300

196 628 400

Greece

709 312 000

0,300

212 793 600

Spain

4 756 829 000

0,300

1 427 048 700

France

9 731 337 000

0,300

2 919 401 100

Croatia

211 159 500

0,300

63 347 850

Italy

6 042 837 000

0,300

1 812 851 100

Cyprus

76 711 000

0,300

23 013 300

Latvia

88 567 000

0,300

26 570 100

Lithuania

138 416 000

0,300

41 524 800

Luxembourg

162 519 000

0,300

48 755 700

Hungary

401 698 000

0,300

120 509 400

Malta

35 215 500

0,300

10 564 650

Netherlands

2 743 653 000

0,300

823 095 900

Austria

1 499 731 000

0,300

449 919 300

Poland

1 750 837 000

0,300

525 251 100

Portugal

767 138 000

0,300

230 141 400

Romania

528 406 000

0,300

158 521 800

Slovenia

176 151 500

0,300

52 845 450

Slovakia

230 006 000

0,300

69 001 800

Finland

928 440 000

0,300

278 532 000

Sweden

1 889 310 000

0,300

566 793 000

United Kingdom

9 529 537 000

0,300

2 858 861 100

Total

Total

58 965 784 500

58 965 784 500

17 689 735 350

17 689 735 350

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)

| 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 | 3 925 460 000 | | 2 781 819 498 |
| Bulgaria | 399 471 000 | | 283 089 426 |
| Czech Republic | 1 357 846 000 | | 962 252 189 |
| Denmark | 2 654 016 000 | | 1 880 797 016 |
| Germany | 29 002 636 000 | | 20 553 030 295 |
| Estonia | 186 046 000 | | 131 843 501 |
| Ireland | 1 434 183 000 | | 1 016 349 226 |
| Greece | 1 798 621 000 | | 1 274 612 139 |
| Spain | 10 283 204 000 | | 7 287 303 242 |
| France | 21 411 597 000 | | 15 173 558 770 |
| Croatia | 422 319 000 | | 299 280 907 |
| Italy | 15 763 695 000 | | 11 171 112 202 |
| Cyprus | 153 422 000 | | 108 724 152 |
| Latvia | 246 154 000 | 0,7086608  (9) | 174 439 683 |
| Lithuania | 349 250 000 | | 247 499 773 |
| Luxembourg | 325 038 000 | | 230 341 679 |
| Hungary | 979 528 000 | | 694 153 065 |
| Malta | 70 431 000 | | 49 911 687 |
| Netherlands | 6 249 242 000 | | 4 428 592 634 |
| Austria | 3 217 349 000 | | 2 280 009 013 |
| Poland | 3 931 784 000 | | 2 786 301 068 |
| Portugal | 1 655 525 000 | | 1 173 205 618 |
| Romania | 1 444 740 000 | | 1 023 830 558 |
| Slovenia | 352 303 000 | | 249 663 314 |
| Slovakia | 725 821 000 | | 514 360 867 |
| Finland | 1 983 150 000 | | 1 405 380 602 |
| Sweden | 4 380 034 000 | | 3 103 958 258 |
| United Kingdom | 20 226 302 000 | | 14 333 586 706 |
| Total | 134 929 167 000 | | 95 619 007 088 |

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

3 925 460 000

2 781 819 498

Bulgaria

399 471 000

283 089 426

Czech Republic

1 357 846 000

962 252 189

Denmark

2 654 016 000

1 880 797 016

Germany

29 002 636 000

20 553 030 295

Estonia

186 046 000

131 843 501

Ireland

1 434 183 000

1 016 349 226

Greece

1 798 621 000

1 274 612 139

Spain

10 283 204 000

7 287 303 242

France

21 411 597 000

15 173 558 770

Croatia

422 319 000

299 280 907

Italy

15 763 695 000

11 171 112 202

Cyprus

153 422 000

108 724 152

Latvia

246 154 000

0,7086608  (9)

9

174 439 683

Lithuania

349 250 000

247 499 773

Luxembourg

325 038 000

230 341 679

Hungary

979 528 000

694 153 065

Malta

70 431 000

49 911 687

Netherlands

6 249 242 000

4 428 592 634

Austria

3 217 349 000

2 280 009 013

Poland

3 931 784 000

2 786 301 068

Portugal

1 655 525 000

1 173 205 618

Romania

1 444 740 000

1 023 830 558

Slovenia

352 303 000

249 663 314

Slovakia

725 821 000

514 360 867

Finland

1 983 150 000

1 405 380 602

Sweden

4 380 034 000

3 103 958 258

United Kingdom

20 226 302 000

14 333 586 706

Total

Total

134 929 167 000

134 929 167 000

95 619 007 088

95 619 007 088

TABLE 4.1

TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, 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

15,5861

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

2.

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

6,1166

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

9,4694

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

4.

4.

Total allocated expenditure

134 675 970 767

134 675 970 767

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

5

Enlargement related expenditure (11)

11

31 337 201 043

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

6.

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

103 338 769 725

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

7.

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

6 458 490 768

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

8.

United Kingdom’s advantage (12)

12

883 513 735

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

9.

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

5 574 977 032

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

10.

Windfall gains deriving from traditional own resources (13)

13

32 794 702

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

11.

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

5 542 182 331

TABLE 4.2

TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

| 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

14,9811

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

2.

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

7,3021

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

7,6790

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

4.

4.

Total allocated expenditure

116 702 674 481

116 702 674 481

| 5. | Enlargement related expenditure (15) |
| --- | --- |

5.

Enlargement related expenditure (15)

15

26 831 341 733

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

5a.

Pre-accession expenditure

3 040 714 610

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

5b.

Expenditure related to Art 4(1)(g)

23 790 627 123

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

6.

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

89 871 332 749

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

7.

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

4 554 788 119

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

8.

United Kingdom’s advantage (16)

16

358 708 861

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

9.

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

4 196 079 257

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

10.

Windfall gains deriving from traditional own resources (17)

17

7 667 508

| 11. | Correction for the United Kingdom (18) = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom (18) = (9) – (10)

18

4 188 411 749

TABLE 4.3

TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

| Description | Coefficient (19) (%) | Amount |
| --- | --- | --- |
| 1. | United Kingdom’s share (in %) of notional uncapped VAT base |

Description

Coefficient (19) (%)

19

Amount

1.

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

15,4336

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

2.

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

7,7118

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

7,7218

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

4.

4.

Total allocated expenditure

111 424 575 479

111 424 575 479

| 5. | Enlargement related expenditure (20) |
| --- | --- |

5.

Enlargement related expenditure (20)

20

23 861 206 535

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

5a.

Pre-accession expenditure

2 970 699 609

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

5b.

Expenditure related to Art 4(1)(g)

20 890 506 926

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

6.

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

87 563 368 944

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

7.

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

4 462 554 636

| 8. | United Kingdom’s advantage (21) |
| --- | --- |

8.

United Kingdom’s advantage (21)

21

703 660 977

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

9.

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

3 758 893 659

| 10. | Windfall gains deriving from traditional own resources (22) |
| --- | --- |

10.

Windfall gains deriving from traditional own resources (22)

22

19 348 038

| 11. | Correction for the United Kingdom (23) = (9) – (10) |
| --- | --- |

11.

Correction for the United Kingdom (23) = (9) – (10)

23

3 739 545 621

TABLE 5.1

TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 542 182 331 (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 | 2,91 | 3,42 | 5,46 | | 1,53 | 4,95 | 274 500 044 |
| Bulgaria | 0,30 | 0,35 | 0,56 | | 0,16 | 0,50 | 27 934 257 |
| Czech Republic | 1,01 | 1,18 | 1,89 | | 0,53 | 1,71 | 94 951 620 |
| Denmark | 1,97 | 2,31 | 3,69 | | 1,03 | 3,35 | 185 590 353 |
| Germany | 21,49 | 25,29 | 0,00 | –18,96 | 0,00 | 6,32 | 350 335 402 |
| Estonia | 0,14 | 0,16 | 0,26 | | 0,07 | 0,23 | 13 009 847 |
| Ireland | 1,06 | 1,25 | 2,00 | | 0,56 | 1,81 | 100 289 723 |
| Greece | 1,33 | 1,57 | 2,50 | | 0,70 | 2,27 | 125 774 188 |
| Spain | 7,62 | 8,97 | 14,31 | | 4,01 | 12,97 | 719 085 138 |
| France | 15,87 | 18,67 | 29,80 | | 8,35 | 27,02 | 1 497 272 756 |
| Croatia | 0,31 | 0,37 | 0,59 | | 0,16 | 0,53 | 29 531 974 |
| Italy | 11,68 | 13,74 | 21,94 | | 6,15 | 19,89 | 1 102 325 579 |
| Cyprus | 0,11 | 0,13 | 0,21 | | 0,06 | 0,19 | 10 728 512 |
| Latvia | 0,18 | 0,21 | 0,34 | | 0,10 | 0,31 | 17 213 087 |
| Lithuania | 0,26 | 0,30 | 0,49 | | 0,14 | 0,44 | 24 422 396 |
| Luxembourg | 0,24 | 0,28 | 0,45 | | 0,13 | 0,41 | 22 729 297 |
| Hungary | 0,73 | 0,85 | 1,36 | | 0,38 | 1,24 | 68 496 553 |
| Malta | 0,05 | 0,06 | 0,10 | | 0,03 | 0,09 | 4 925 108 |
| Netherlands | 4,63 | 5,45 | 0,00 | –4,09 | 0,00 | 1,36 | 75 487 301 |
| Austria | 2,38 | 2,80 | 0,00 | –2,10 | 0,00 | 0,70 | 38 863 752 |
| Poland | 2,91 | 3,43 | 5,47 | | 1,53 | 4,96 | 274 942 269 |
| Portugal | 1,23 | 1,44 | 2,30 | | 0,65 | 2,09 | 115 767 753 |
| Romania | 1,07 | 1,26 | 2,01 | | 0,56 | 1,82 | 101 027 954 |
| Slovenia | 0,26 | 0,31 | 0,49 | | 0,14 | 0,44 | 24 635 887 |
| Slovakia | 0,54 | 0,63 | 1,01 | | 0,28 | 0,92 | 50 755 299 |
| Finland | 1,47 | 1,73 | 2,76 | | 0,77 | 2,50 | 138 677 954 |
| Sweden | 3,25 | 3,82 | 0,00 | –2,86 | 0,00 | 0,95 | 52 908 328 |
| United Kingdom | 14,99 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,02 | 28,02 | 100,00 | 5 542 182 331 |

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

2,91

3,42

5,46

1,53

4,95

274 500 044

Bulgaria

0,30

0,35

0,56

0,16

0,50

27 934 257

Czech Republic

1,01

1,18

1,89

0,53

1,71

94 951 620

Denmark

1,97

2,31

3,69

1,03

3,35

185 590 353

Germany

21,49

25,29

0,00

–18,96

0,00

6,32

350 335 402

Estonia

0,14

0,16

0,26

0,07

0,23

13 009 847

Ireland

1,06

1,25

2,00

0,56

1,81

100 289 723

Greece

1,33

1,57

2,50

0,70

2,27

125 774 188

Spain

7,62

8,97

14,31

4,01

12,97

719 085 138

France

15,87

18,67

29,80

8,35

27,02

1 497 272 756

Croatia

0,31

0,37

0,59

0,16

0,53

29 531 974

Italy

11,68

13,74

21,94

6,15

19,89

1 102 325 579

Cyprus

0,11

0,13

0,21

0,06

0,19

10 728 512

Latvia

0,18

0,21

0,34

0,10

0,31

17 213 087

Lithuania

0,26

0,30

0,49

0,14

0,44

24 422 396

Luxembourg

0,24

0,28

0,45

0,13

0,41

22 729 297

Hungary

0,73

0,85

1,36

0,38

1,24

68 496 553

Malta

0,05

0,06

0,10

0,03

0,09

4 925 108

Netherlands

4,63

5,45

0,00

–4,09

0,00

1,36

75 487 301

Austria

2,38

2,80

0,00

–2,10

0,00

0,70

38 863 752

Poland

2,91

3,43

5,47

1,53

4,96

274 942 269

Portugal

1,23

1,44

2,30

0,65

2,09

115 767 753

Romania

1,07

1,26

2,01

0,56

1,82

101 027 954

Slovenia

0,26

0,31

0,49

0,14

0,44

24 635 887

Slovakia

0,54

0,63

1,01

0,28

0,92

50 755 299

Finland

1,47

1,73

2,76

0,77

2,50

138 677 954

Sweden

3,25

3,82

0,00

–2,86

0,00

0,95

52 908 328

United Kingdom

14,99

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–28,02

–28,02

28,02

28,02

100,00

100,00

5 542 182 331

5 542 182 331

The calculations are made to 15 decimal places.

TABLE 5.2

TABLE 5.2

Intermediate update of the financing of the 2011 UK correction (chapter 36)

| Member State | Amount |
| --- | --- |
| | (1) |
| Belgium | 8 101 453 |
| Bulgaria | 1 375 381 |
| Czech Republic | 5 056 538 |
| Denmark | 7 280 734 |
| Germany | 18 309 269 |
| Estonia | 885 630 |
| Ireland | 8 409 370 |
| Greece | 3 438 553 |
| Spain | 21 543 140 |
| France | 58 179 865 |
| Croatia | — |
| Italy | 37 543 615 |
| Cyprus | 479 335 |
| Latvia | 1 333 866 |
| Lithuania | 1 324 873 |
| Luxembourg | –29 470 |
| Hungary | 4 872 613 |
| Malta | 438 532 |
| Netherlands | 2 529 744 |
| Austria | 1 155 028 |
| Poland | 17 881 528 |
| Portugal | 5 178 017 |
| Romania | 305 779 |
| Slovenia | 1 156 634 |
| Slovakia | 1 786 552 |
| Finland | 1 891 154 |
| Sweden | 2 983 045 |
| United Kingdom | – 213 410 778 |
| Total | 0 |

Member State

Amount

(1)

Belgium

8 101 453

Bulgaria

1 375 381

Czech Republic

5 056 538

Denmark

7 280 734

Germany

18 309 269

Estonia

885 630

Ireland

8 409 370

Greece

3 438 553

Spain

21 543 140

France

58 179 865

Croatia

—

Italy

37 543 615

Cyprus

479 335

Latvia

1 333 866

Lithuania

1 324 873

Luxembourg

–29 470

Hungary

4 872 613

Malta

438 532

Netherlands

2 529 744

Austria

1 155 028

Poland

17 881 528

Portugal

5 178 017

Romania

305 779

Slovenia

1 156 634

Slovakia

1 786 552

Finland

1 891 154

Sweden

2 983 045

United Kingdom

– 213 410 778

Total

Total

0

0

TABLE 5.3

TABLE 5.3

Financing of the definitive 2010 UK correction (chapter 35)

| Member State | Amount |
| --- | --- |
| | (1) |
| Belgium | 4 520 547 |
| Bulgaria | 562 835 |
| Czech Republic | 2 556 272 |
| Denmark | 3 345 263 |
| Germany | 10 941 079 |
| Estonia | 334 638 |
| Ireland | 5 207 662 |
| Greece | 452 777 |
| Spain | 5 161 577 |
| France | 36 713 295 |
| Croatia | — |
| Italy | 25 185 874 |
| Cyprus | 919 896 |
| Latvia | 377 190 |
| Lithuania | 527 852 |
| Luxembourg | – 467 949 |
| Hungary | 925 341 |
| Malta | 320 963 |
| Netherlands | 1 088 457 |
| Austria | 439 387 |
| Poland | 4 287 709 |
| Portugal | 2 496 000 |
| Romania | – 392 307 |
| Slovenia | 896 466 |
| Slovakia | 913 354 |
| Finland | 822 308 |
| Sweden | 867 048 |
| United Kingdom | – 109 003 534 |
| Total | 0 |

Member State

Amount

(1)

Belgium

4 520 547

Bulgaria

562 835

Czech Republic

2 556 272

Denmark

3 345 263

Germany

10 941 079

Estonia

334 638

Ireland

5 207 662

Greece

452 777

Spain

5 161 577

France

36 713 295

Croatia

—

Italy

25 185 874

Cyprus

919 896

Latvia

377 190

Lithuania

527 852

Luxembourg

– 467 949

Hungary

925 341

Malta

320 963

Netherlands

1 088 457

Austria

439 387

Poland

4 287 709

Portugal

2 496 000

Romania

– 392 307

Slovenia

896 466

Slovakia

913 354

Finland

822 308

Sweden

867 048

United Kingdom

– 109 003 534

Total

Total

0

0

TABLE 6

TABLE 6

Summary of financing (24) of the general budget by type of own resource and by Member State

24

| Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources (25) |
| --- | --- | --- | --- |
| 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 | United Kingdom correction | Total ‘national contributions’ | Share in total ‘national contributions’ (%) |
| | (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) = (5) + (6) + (7) | (9) | (10) = (3) + (8) |
| Belgium | –7 008 187 | 1 437 939 613 | 1 430 931 426 | 476 977 142 | 499 622 100 | 2 781 819 498 | 287 122 045 | 3 568 563 643 | 3,15 | 4 999 495 069 |
| Bulgaria | 400 000 | 59 648 930 | 60 048 930 | 20 016 310 | 57 927 300 | 283 089 426 | 29 872 473 | 370 889 199 | 0,33 | 430 938 129 |
| Czech Republic | 2 719 317 | 167 448 201 | 170 167 518 | 56 722 506 | 178 991 400 | 962 252 189 | 102 564 430 | 1 243 808 019 | 1,10 | 1 413 975 537 |
| Denmark | –5 037 845 | 310 359 235 | 305 321 390 | 101 773 797 | 285 388 800 | 1 880 797 016 | 196 216 349 | 2 362 402 165 | 2,08 | 2 667 723 555 |
| Germany | –44 722 930 | 3 401 939 670 | 3 357 216 740 | 1 119 072 243 | 3 725 690 100 | 20 553 030 295 | 379 585 752 | 24 658 306 147 | 21,76 | 28 015 522 887 |
| Estonia | 0 | 23 305 176 | 23 305 176 | 7 768 392 | 26 144 100 | 131 843 501 | 14 230 114 | 172 217 715 | 0,15 | 195 522 891 |
| Ireland | –1 628 671 | 235 618 407 | 233 989 736 | 77 996 579 | 196 628 400 | 1 016 349 226 | 113 906 755 | 1 326 884 381 | 1,17 | 1 560 874 117 |
| Greece | 492 476 | 111 905 910 | 112 398 386 | 37 466 129 | 212 793 600 | 1 274 612 139 | 129 665 518 | 1 617 071 257 | 1,43 | 1 729 469 643 |
| Spain | 748 762 | 1 044 215 608 | 1 044 964 370 | 348 321 457 | 1 427 048 700 | 7 287 303 242 | 745 789 855 | 9 460 141 797 | 8,35 | 10 505 106 167 |
| France | –35 571 563 | 1 455 392 829 | 1 419 821 266 | 473 273 755 | 2 919 401 100 | 15 173 558 770 | 1 592 165 916 | 19 685 125 786 | 17,37 | 21 104 947 052 |
| Croatia | 1 700 000 | 35 727 758 | 37 427 758 | 12 475 920 | 63 347 850 | 299 280 907 | 29 531 974 | 392 160 731 | 0,35 | 429 588 489 |
| Italy | – 733 959 | 1 435 270 298 | 1 434 536 339 | 478 178 780 | 1 812 851 100 | 11 171 112 202 | 1 165 055 067 | 14 149 018 369 | 12,49 | 15 583 554 708 |
| Cyprus | 0 | 15 605 228 | 15 605 228 | 5 201 743 | 23 013 300 | 108 724 152 | 12 127 743 | 143 865 195 | 0,13 | 159 470 423 |
| Latvia | –37 322 | 22 175 850 | 22 138 528 | 7 379 509 | 26 570 100 | 174 439 683 | 18 924 143 | 219 933 926 | 0,19 | 242 072 454 |
| Lithuania | 747 545 | 54 720 963 | 55 468 508 | 18 489 503 | 41 524 800 | 247 499 773 | 26 275 121 | 315 299 694 | 0,28 | 370 768 202 |
| Luxembourg | 0 | 12 114 585 | 12 114 585 | 4 038 195 | 48 755 700 | 230 341 679 | 22 231 878 | 301 329 257 | 0,27 | 313 443 842 |
| Hungary | 1 556 690 | 89 730 060 | 91 286 750 | 30 428 917 | 120 509 400 | 694 153 065 | 74 294 507 | 888 956 972 | 0,78 | 980 243 722 |
| Malta | 0 | 9 342 604 | 9 342 604 | 3 114 201 | 10 564 650 | 49 911 687 | 5 684 602 | 66 160 939 | 0,06 | 75 503 543 |
| Netherlands | –8 805 676 | 1 970 981 343 | 1 962 175 667 | 654 058 556 | 823 095 900 | 4 428 592 634 | 79 105 502 | 5 330 794 036 | 4,70 | 7 292 969 703 |
| Austria | –3 287 560 | 173 300 162 | 170 012 602 | 56 670 868 | 449 919 300 | 2 280 009 013 | 40 458 167 | 2 770 386 480 | 2,44 | 2 940 399 082 |
| Poland | 8 893 006 | 382 020 084 | 390 913 090 | 130 304 364 | 525 251 100 | 2 786 301 068 | 297 111 506 | 3 608 663 674 | 3,18 | 3 999 576 764 |
| Portugal | – 451 346 | 125 149 821 | 124 698 475 | 41 566 158 | 230 141 400 | 1 173 205 618 | 123 441 770 | 1 526 788 788 | 1,35 | 1 651 487 263 |
| Romania | 900 000 | 106 464 614 | 107 364 614 | 35 788 205 | 158 521 800 | 1 023 830 558 | 100 941 426 | 1 283 293 784 | 1,13 | 1 390 658 398 |
| Slovenia | –4 160 | 60 264 926 | 60 260 766 | 20 086 922 | 52 845 450 | 249 663 314 | 26 688 987 | 329 197 751 | 0,29 | 389 458 517 |
| Slovakia | 532 249 | 89 627 394 | 90 159 643 | 30 053 214 | 69 001 800 | 514 360 867 | 53 455 205 | 636 817 872 | 0,56 | 726 977 515 |
| Finland | – 507 994 | 121 556 512 | 121 048 518 | 40 349 506 | 278 532 000 | 1 405 380 602 | 141 391 417 | 1 825 304 019 | 1,61 | 1 946 352 537 |
| Sweden | – 409 989 | 459 635 560 | 459 225 571 | 153 075 190 | 566 793 000 | 3 103 958 258 | 56 758 421 | 3 727 509 679 | 3,29 | 4 186 735 250 |
| United Kingdom | 17 157 | 2 762 638 659 | 2 762 655 816 | 920 885 272 | 2 858 861 100 | 14 333 586 706 | –5 864 596 643 | 11 327 851 163 | 10,00 | 14 090 506 979 |
| Total | –89 500 000 | 16 174 100 000 | 16 084 600 000 | 5 361 533 333 | 17 689 735 350 | 95 619 007 088 | 0 | 113 308 742 438 | 100,00 | 129 393 342 438 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (25)

25

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

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

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

(9)

(10) = (3) + (8)

Belgium

–7 008 187

1 437 939 613

1 430 931 426

476 977 142

499 622 100

2 781 819 498

287 122 045

3 568 563 643

3,15

4 999 495 069

Bulgaria

400 000

59 648 930

60 048 930

20 016 310

57 927 300

283 089 426

29 872 473

370 889 199

0,33

430 938 129

Czech Republic

2 719 317

167 448 201

170 167 518

56 722 506

178 991 400

962 252 189

102 564 430

1 243 808 019

1,10

1 413 975 537

Denmark

–5 037 845

310 359 235

305 321 390

101 773 797

285 388 800

1 880 797 016

196 216 349

2 362 402 165

2,08

2 667 723 555

Germany

–44 722 930

3 401 939 670

3 357 216 740

1 119 072 243

3 725 690 100

20 553 030 295

379 585 752

24 658 306 147

21,76

28 015 522 887

Estonia

0

23 305 176

23 305 176

7 768 392

26 144 100

131 843 501

14 230 114

172 217 715

0,15

195 522 891

Ireland

–1 628 671

235 618 407

233 989 736

77 996 579

196 628 400

1 016 349 226

113 906 755

1 326 884 381

1,17

1 560 874 117

Greece

492 476

111 905 910

112 398 386

37 466 129

212 793 600

1 274 612 139

129 665 518

1 617 071 257

1,43

1 729 469 643

Spain

748 762

1 044 215 608

1 044 964 370

348 321 457

1 427 048 700

7 287 303 242

745 789 855

9 460 141 797

8,35

10 505 106 167

France

–35 571 563

1 455 392 829

1 419 821 266

473 273 755

2 919 401 100

15 173 558 770

1 592 165 916

19 685 125 786

17,37

21 104 947 052

Croatia

1 700 000

35 727 758

37 427 758

12 475 920

63 347 850

299 280 907

29 531 974

392 160 731

0,35

429 588 489

Italy

– 733 959

1 435 270 298

1 434 536 339

478 178 780

1 812 851 100

11 171 112 202

1 165 055 067

14 149 018 369

12,49

15 583 554 708

Cyprus

0

15 605 228

15 605 228

5 201 743

23 013 300

108 724 152

12 127 743

143 865 195

0,13

159 470 423

Latvia

–37 322

22 175 850

22 138 528

7 379 509

26 570 100

174 439 683

18 924 143

219 933 926

0,19

242 072 454

Lithuania

747 545

54 720 963

55 468 508

18 489 503

41 524 800

247 499 773

26 275 121

315 299 694

0,28

370 768 202

Luxembourg

0

12 114 585

12 114 585

4 038 195

48 755 700

230 341 679

22 231 878

301 329 257

0,27

313 443 842

Hungary

1 556 690

89 730 060

91 286 750

30 428 917

120 509 400

694 153 065

74 294 507

888 956 972

0,78

980 243 722

Malta

0

9 342 604

9 342 604

3 114 201

10 564 650

49 911 687

5 684 602

66 160 939

0,06

75 503 543

Netherlands

–8 805 676

1 970 981 343

1 962 175 667

654 058 556

823 095 900

4 428 592 634

79 105 502

5 330 794 036

4,70

7 292 969 703

Austria

–3 287 560

173 300 162

170 012 602

56 670 868

449 919 300

2 280 009 013

40 458 167

2 770 386 480

2,44

2 940 399 082

Poland

8 893 006

382 020 084

390 913 090

130 304 364

525 251 100

2 786 301 068

297 111 506

3 608 663 674

3,18

3 999 576 764

Portugal

– 451 346

125 149 821

124 698 475

41 566 158

230 141 400

1 173 205 618

123 441 770

1 526 788 788

1,35

1 651 487 263

Romania

900 000

106 464 614

107 364 614

35 788 205

158 521 800

1 023 830 558

100 941 426

1 283 293 784

1,13

1 390 658 398

Slovenia

–4 160

60 264 926

60 260 766

20 086 922

52 845 450

249 663 314

26 688 987

329 197 751

0,29

389 458 517

Slovakia

532 249

89 627 394

90 159 643

30 053 214

69 001 800

514 360 867

53 455 205

636 817 872

0,56

726 977 515

Finland

– 507 994

121 556 512

121 048 518

40 349 506

278 532 000

1 405 380 602

141 391 417

1 825 304 019

1,61

1 946 352 537

Sweden

– 409 989

459 635 560

459 225 571

153 075 190

566 793 000

3 103 958 258

56 758 421

3 727 509 679

3,29

4 186 735 250

United Kingdom

17 157

2 762 638 659

2 762 655 816

920 885 272

2 858 861 100

14 333 586 706

–5 864 596 643

11 327 851 163

10,00

14 090 506 979

Total

Total

–89 500 000

–89 500 000

16 174 100 000

16 174 100 000

16 084 600 000

16 084 600 000

5 361 533 333

5 361 533 333

17 689 735 350

17 689 735 350

95 619 007 088

95 619 007 088

0

0

113 308 742 438

113 308 742 438

100,00

100,00

129 393 342 438

129 393 342 438

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 133 488 805 438 | –4 095 463 000 | 129 393 342 438 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | 0,— | 4 095 463 000 | 4 095 463 000 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 274 999 230 | | 1 274 999 230 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 53 752 047 | | 53 752 047 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 60 000 000 | | 60 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 3 973 000 000 | | 3 973 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 153 477 000 | | 153 477 000 |
| 9 | MISCELLANEOUS REVENUE | 30 200 000 | | 30 200 000 |
| | GRAND TOTAL | 139 034 233 715 | | 139 034 233 715 |

Title

Heading

Budget 2014

Amending budget No 5/2014

New amount

1

OWN RESOURCES

133 488 805 438

–4 095 463 000

129 393 342 438

3

SURPLUSES, BALANCES AND ADJUSTMENTS

0,—

4 095 463 000

4 095 463 000

4

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

1 274 999 230

1 274 999 230

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

53 752 047

53 752 047

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

60 000 000

60 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

3 973 000 000

3 973 000 000

8

BORROWING AND LENDING OPERATIONS

153 477 000

153 477 000

9

MISCELLANEOUS REVENUE

30 200 000

30 200 000

GRAND TOTAL

GRAND TOTAL

139 034 233 715

139 034 233 715

139 034 233 715

139 034 233 715

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Article
  Item | Heading | Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 1 1 |
| 1 1 0 | Production levies related to the marketing year 2005/2006 and previous years | – 214 000 000 | | – 214 000 000 |
| 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 | 124 500 000 | | 124 500 000 |
| 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 | –89 500 000 | | –89 500 000 |
| | CHAPTER 1 2 |
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom | 15 754 100 000 | 420 000 000 | 16 174 100 000 |
| | CHAPTER 1 2 — TOTAL | 15 754 100 000 | 420 000 000 | 16 174 100 000 |
| | CHAPTER 1 3 |
| 1 3 0 | Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom | 17 689 735 350 | | 17 689 735 350 |
| | CHAPTER 1 3 — TOTAL | 17 689 735 350 | | 17 689 735 350 |
| | CHAPTER 1 4 |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 100 134 470 088 | –4 515 463 000 | 95 619 007 088 |
| | CHAPTER 1 4 — TOTAL | 100 134 470 088 | –4 515 463 000 | 95 619 007 088 |
| | CHAPTER 1 5 |
| 1 5 0 | Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom | 0,— | | 0,— |
| | CHAPTER 1 5 — TOTAL | 0,— | | 0,— |
| | CHAPTER 1 6 |
| 1 6 0 | Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom | p.m. | | p.m. |
| | CHAPTER 1 6 — TOTAL | p.m. | | p.m. |
| | Title 1 — Total | 133 488 805 438 | –4 095 463 000 | 129 393 342 438 |
| CHAPTER 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) |

Article

Item

Heading

Budget 2014

Amending budget No 5/2014

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

– 214 000 000

– 214 000 000

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

124 500 000

124 500 000

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

–89 500 000

–89 500 000

CHAPTER 1 2

1 2 0

1 2 0

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

15 754 100 000

420 000 000

16 174 100 000

CHAPTER 1 2 — TOTAL

15 754 100 000

420 000 000

16 174 100 000

CHAPTER 1 3

1 3 0

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

17 689 735 350

17 689 735 350

CHAPTER 1 3 — TOTAL

17 689 735 350

17 689 735 350

CHAPTER 1 4

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

100 134 470 088

–4 515 463 000

95 619 007 088

CHAPTER 1 4 — TOTAL

100 134 470 088

–4 515 463 000

95 619 007 088

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 2007/436/EC, Euratom

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

0,—

0,—

CHAPTER 1 5 — TOTAL

0,—

0,—

CHAPTER 1 6

1 6 0

1 6 0

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

p.m.

p.m.

CHAPTER 1 6 — TOTAL

p.m.

p.m.

Title 1 — Total

Title 1 — Total

133 488 805 438

133 488 805 438

–4 095 463 000

–4 095 463 000

129 393 342 438

129 393 342 438

CHAPTER 1 1 —

CHAPTER 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)

| CHAPTER 1 2 — | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM |
| --- | --- |

CHAPTER 1 2 —

CHAPTER 1 2 —

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

| CHAPTER 1 3 — | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM |
| --- | --- |

CHAPTER 1 3 —

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) 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 |
| --- | --- |

CHAPTER 1 4 —

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, 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 THE NETHERLANDS AND SWEDEN |
| --- | --- |

CHAPTER 1 6 —

CHAPTER 1 6 —

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

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

CHAPTER 1 2 —

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

1 2 0Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

1 2 0Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

| Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- |
| 15 754 100 000 | 420 000 000 | 16 174 100 000 |

Budget 2014

Amending budget No 5/2014

New amount

15 754 100 000

420 000 000

16 174 100 000

Remarks

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

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)(a) thereof.

| Member State | Budget 2014 | Amending budget No. 5/2014 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 400 600 000 | 37 339 613 | 1 437 939 613 |
| Bulgaria | 58 100 000 | 1 548 930 | 59 648 930 |
| Czech Republic | 163 100 000 | 4 348 201 | 167 448 201 |
| Denmark | 302 300 000 | 8 059 235 | 310 359 235 |
| Germany | 3 313 600 000 | 88 339 670 | 3 401 939 670 |
| Estonia | 22 700 000 | 605 176 | 23 305 176 |
| Ireland | 229 500 000 | 6 118 407 | 235 618 407 |
| Greece | 109 000 000 | 2 905 910 | 111 905 910 |
| Spain | 1 017 100 000 | 27 115 608 | 1 044 215 608 |
| France | 1 417 600 000 | 37 792 829 | 1 455 392 829 |
| Croatia | 34 800 000 | 927 758 | 35 727 758 |
| Italy | 1 398 000 000 | 37 270 298 | 1 435 270 298 |
| Cyprus | 15 200 000 | 405 228 | 15 605 228 |
| Latvia | 21 600 000 | 575 850 | 22 175 850 |
| Lithuania | 53 300 000 | 1 420 963 | 54 720 963 |
| Luxembourg | 11 800 000 | 314 585 | 12 114 585 |
| Hungary | 87 400 000 | 2 330 060 | 89 730 060 |
| Malta | 9 100 000 | 242 604 | 9 342 604 |
| Netherlands | 1 919 800 000 | 51 181 343 | 1 970 981 343 |
| Austria | 168 800 000 | 4 500 162 | 173 300 162 |
| Poland | 372 100 000 | 9 920 084 | 382 020 084 |
| Portugal | 121 900 000 | 3 249 821 | 125 149 821 |
| Romania | 103 700 000 | 2 764 614 | 106 464 614 |
| Slovenia | 58 700 000 | 1 564 926 | 60 264 926 |
| Slovakia | 87 300 000 | 2 327 394 | 89 627 394 |
| Finland | 118 400 000 | 3 156 512 | 121 556 512 |
| Sweden | 447 700 000 | 11 935 560 | 459 635 560 |
| United Kingdom | 2 690 900 000 | 71 738 659 | 2 762 638 659 |
| Article 1 2 0 — Total | 15 754 100 000 | 420 000 000 | 16 174 100 000 |

Member State

Budget 2014

Amending budget No. 5/2014

New amount

Belgium

1 400 600 000

37 339 613

1 437 939 613

Bulgaria

58 100 000

1 548 930

59 648 930

Czech Republic

163 100 000

4 348 201

167 448 201

Denmark

302 300 000

8 059 235

310 359 235

Germany

3 313 600 000

88 339 670

3 401 939 670

Estonia

22 700 000

605 176

23 305 176

Ireland

229 500 000

6 118 407

235 618 407

Greece

109 000 000

2 905 910

111 905 910

Spain

1 017 100 000

27 115 608

1 044 215 608

France

1 417 600 000

37 792 829

1 455 392 829

Croatia

34 800 000

927 758

35 727 758

Italy

1 398 000 000

37 270 298

1 435 270 298

Cyprus

15 200 000

405 228

15 605 228

Latvia

21 600 000

575 850

22 175 850

Lithuania

53 300 000

1 420 963

54 720 963

Luxembourg

11 800 000

314 585

12 114 585

Hungary

87 400 000

2 330 060

89 730 060

Malta

9 100 000

242 604

9 342 604

Netherlands

1 919 800 000

51 181 343

1 970 981 343

Austria

168 800 000

4 500 162

173 300 162

Poland

372 100 000

9 920 084

382 020 084

Portugal

121 900 000

3 249 821

125 149 821

Romania

103 700 000

2 764 614

106 464 614

Slovenia

58 700 000

1 564 926

60 264 926

Slovakia

87 300 000

2 327 394

89 627 394

Finland

118 400 000

3 156 512

121 556 512

Sweden

447 700 000

11 935 560

459 635 560

United Kingdom

2 690 900 000

71 738 659

2 762 638 659

Article 1 2 0 — Total

Article 1 2 0 — Total

15 754 100 000

420 000 000

16 174 100 000

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

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 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- |
| 100 134 470 088 | –4 515 463 000 | 95 619 007 088 |

Budget 2014

Amending budget No 5/2014

New amount

100 134 470 088

–4 515 463 000

95 619 007 088

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 0,7087 %.

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.

| Member State | Budget 2014 | Amending budget No. 5/2014 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 913 186 716 | – 131 367 218 | 2 781 819 498 |
| Bulgaria | 296 457 896 | –13 368 470 | 283 089 426 |
| Czech Republic | 1 007 693 093 | –45 440 904 | 962 252 189 |
| Denmark | 1 969 614 811 | –88 817 795 | 1 880 797 016 |
| Germany | 21 523 616 071 | – 970 585 776 | 20 553 030 295 |
| Estonia | 138 069 611 | –6 226 110 | 131 843 501 |
| Ireland | 1 064 344 781 | –47 995 555 | 1 016 349 226 |
| Greece | 1 334 803 769 | –60 191 630 | 1 274 612 139 |
| Spain | 7 631 435 117 | – 344 131 875 | 7 287 303 242 |
| France | 15 890 107 135 | – 716 548 365 | 15 173 558 770 |
| Croatia | 313 413 995 | –14 133 088 | 299 280 907 |
| Italy | 11 698 651 082 | – 527 538 880 | 11 171 112 202 |
| Cyprus | 113 858 486 | –5 134 334 | 108 724 152 |
| Latvia | 182 677 333 | –8 237 650 | 174 439 683 |
| Lithuania | 259 187 576 | –11 687 803 | 247 499 773 |
| Luxembourg | 241 219 216 | –10 877 537 | 230 341 679 |
| Hungary | 726 933 393 | –32 780 328 | 694 153 065 |
| Malta | 52 268 690 | –2 357 003 | 49 911 687 |
| Netherlands | 4 637 726 224 | – 209 133 590 | 4 428 592 634 |
| Austria | 2 387 678 990 | – 107 669 977 | 2 280 009 013 |
| Poland | 2 917 879 922 | – 131 578 854 | 2 786 301 068 |
| Portugal | 1 228 608 479 | –55 402 861 | 1 173 205 618 |
| Romania | 1 072 179 407 | –48 348 849 | 1 023 830 558 |
| Slovenia | 261 453 287 | –11 789 973 | 249 663 314 |
| Slovakia | 538 650 781 | –24 289 914 | 514 360 867 |
| Finland | 1 471 747 575 | –66 366 973 | 1 405 380 602 |
| Sweden | 3 250 537 992 | – 146 579 734 | 3 103 958 258 |
| United Kingdom | 15 010 468 660 | – 676 881 954 | 14 333 586 706 |
| Article 1 4 0 — Total | 100 134 470 088 | –4 515 463 000 | 95 619 007 088 |

Member State

Budget 2014

Amending budget No. 5/2014

New amount

Belgium

2 913 186 716

– 131 367 218

2 781 819 498

Bulgaria

296 457 896

–13 368 470

283 089 426

Czech Republic

1 007 693 093

–45 440 904

962 252 189

Denmark

1 969 614 811

–88 817 795

1 880 797 016

Germany

21 523 616 071

– 970 585 776

20 553 030 295

Estonia

138 069 611

–6 226 110

131 843 501

Ireland

1 064 344 781

–47 995 555

1 016 349 226

Greece

1 334 803 769

–60 191 630

1 274 612 139

Spain

7 631 435 117

– 344 131 875

7 287 303 242

France

15 890 107 135

– 716 548 365

15 173 558 770

Croatia

313 413 995

–14 133 088

299 280 907

Italy

11 698 651 082

– 527 538 880

11 171 112 202

Cyprus

113 858 486

–5 134 334

108 724 152

Latvia

182 677 333

–8 237 650

174 439 683

Lithuania

259 187 576

–11 687 803

247 499 773

Luxembourg

241 219 216

–10 877 537

230 341 679

Hungary

726 933 393

–32 780 328

694 153 065

Malta

52 268 690

–2 357 003

49 911 687

Netherlands

4 637 726 224

– 209 133 590

4 428 592 634

Austria

2 387 678 990

– 107 669 977

2 280 009 013

Poland

2 917 879 922

– 131 578 854

2 786 301 068

Portugal

1 228 608 479

–55 402 861

1 173 205 618

Romania

1 072 179 407

–48 348 849

1 023 830 558

Slovenia

261 453 287

–11 789 973

249 663 314

Slovakia

538 650 781

–24 289 914

514 360 867

Finland

1 471 747 575

–66 366 973

1 405 380 602

Sweden

3 250 537 992

– 146 579 734

3 103 958 258

United Kingdom

15 010 468 660

– 676 881 954

14 333 586 706

Article 1 4 0 — Total

Article 1 4 0 — Total

100 134 470 088

–4 515 463 000

95 619 007 088

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | | p.m. |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | CHAPTER 3 0 — TOTAL | p.m. | | p.m. |
| | CHAPTER 3 1 |
| 3 1 0 | Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 |
| 3 1 0 3 | Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 | p.m. | –80 683 434 | –80 683 434 |
| | Article 3 1 0 — Total | p.m. | –80 683 434 | –80 683 434 |
| | CHAPTER 3 1 — TOTAL | p.m. | –80 683 434 | –80 683 434 |
| | CHAPTER 3 2 |
| 3 2 0 | Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 |
| 3 2 0 3 | Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 | p.m. | 4 176 146 434 | 4 176 146 434 |
| | Article 3 2 0 — Total | p.m. | 4 176 146 434 | 4 176 146 434 |
| | CHAPTER 3 2 — TOTAL | p.m. | 4 176 146 434 | 4 176 146 434 |
| | 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 | 0,— | | 0,— |
| | Article 3 5 0 — Total | 0,— | | 0,— |
| | CHAPTER 3 5 — TOTAL | 0,— | | 0,— |
| | 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 | 0,— | | 0,— |
| | Article 3 6 0 — Total | 0,— | | 0,— |
| | CHAPTER 3 6 — TOTAL | 0,— | | 0,— |
| | Title 3 — Total | 0,— | 4 095 463 000 | 4 095 463 000 |
| CHAPTER 3 0 — | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2014

Amending budget No 5/2014

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.

p.m.

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

p.m.

p.m.

CHAPTER 3 0 — TOTAL

p.m.

p.m.

CHAPTER 3 1

3 1 0

3 1 0

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

p.m.

–80 683 434

–80 683 434

Article 3 1 0 — Total

Article 3 1 0 — Total

p.m.

–80 683 434

–80 683 434

CHAPTER 3 1 — TOTAL

p.m.

–80 683 434

–80 683 434

CHAPTER 3 2

3 2 0

3 2 0

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

p.m.

4 176 146 434

4 176 146 434

Article 3 2 0 — Total

Article 3 2 0 — Total

p.m.

4 176 146 434

4 176 146 434

CHAPTER 3 2 — TOTAL

p.m.

4 176 146 434

4 176 146 434

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

0,—

0,—

Article 3 5 0 — Total

Article 3 5 0 — Total

0,—

0,—

CHAPTER 3 5 — TOTAL

0,—

0,—

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

0,—

0,—

Article 3 6 0 — Total

Article 3 6 0 — Total

0,—

0,—

CHAPTER 3 6 — TOTAL

0,—

0,—

Title 3 — Total

Title 3 — Total

0,—

0,—

4 095 463 000

4 095 463 000

4 095 463 000

4 095 463 000

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 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 |
| --- | --- |

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 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

| 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 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 |
| --- | --- |

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

| 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 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

CHAPTER 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

3 1 0Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

| Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- |
| p.m. | –80 683 434 | –80 683 434 |

Budget 2014

Amending budget No 5/2014

New amount

p.m.

–80 683 434

–80 683 434

Remarks

Remarks

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July.

Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. The Commission works out each Member State's balance and informs it in time for that Member State to enter its balance in the Commission's account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the ‘VAT’ base will lead to adjustments of the ‘VAT’ balances.

Legal basis

Legal basis

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).

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), and in particular Article 10(4), (5) and (8) thereof.

| Member State | Budget 2014 | Amending budget No. 5/2014 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | 9 024 000 | 9 024 000 |
| Bulgaria | p.m. | — | p.m. |
| Czech Republic | p.m. | 5 266 000 | 5 266 000 |
| Denmark | p.m. | –7 945 000 | –7 945 000 |
| Germany | p.m. | –27 014 000 | –27 014 000 |
| Estonia | p.m. | – 459 000 | – 459 000 |
| Ireland | p.m. | 6 536 000 | 6 536 000 |
| Greece | p.m. | 73 206 000 | 73 206 000 |
| Spain | p.m. | –45 030 000 | –45 030 000 |
| France | p.m. | 36 978 000 | 36 978 000 |
| Croatia | p.m. | – 214 000 | – 214 000 |
| Italy | p.m. | –52 778 434 | –52 778 434 |
| Cyprus | p.m. | — | p.m. |
| Latvia | p.m. | 5 480 000 | 5 480 000 |
| Lithuania | p.m. | –1 225 000 | –1 225 000 |
| Luxembourg | p.m. | –10 259 000 | –10 259 000 |
| Hungary | p.m. | 1 932 000 | 1 932 000 |
| Malta | p.m. | — | p.m. |
| Netherlands | p.m. | –4 505 000 | –4 505 000 |
| Austria | p.m. | 3 073 000 | 3 073 000 |
| Poland | p.m. | –75 926 000 | –75 926 000 |
| Portugal | p.m. | 12 195 000 | 12 195 000 |
| Romania | p.m. | 2 163 000 | 2 163 000 |
| Slovenia | p.m. | — | p.m. |
| Slovakia | p.m. | 34 000 | 34 000 |
| Finland | p.m. | –8 009 000 | –8 009 000 |
| Sweden | p.m. | –3 206 000 | –3 206 000 |
| United Kingdom | p.m. | — | p.m. |
| Item 3 1 0 3 — Total | p.m. | –80 683 434 | –80 683 434 |

Member State

Budget 2014

Amending budget No. 5/2014

New amount

Belgium

p.m.

9 024 000

9 024 000

Bulgaria

p.m.

—

p.m.

Czech Republic

p.m.

5 266 000

5 266 000

Denmark

p.m.

–7 945 000

–7 945 000

Germany

p.m.

–27 014 000

–27 014 000

Estonia

p.m.

– 459 000

– 459 000

Ireland

p.m.

6 536 000

6 536 000

Greece

p.m.

73 206 000

73 206 000

Spain

p.m.

–45 030 000

–45 030 000

France

p.m.

36 978 000

36 978 000

Croatia

p.m.

– 214 000

– 214 000

Italy

p.m.

–52 778 434

–52 778 434

Cyprus

p.m.

—

p.m.

Latvia

p.m.

5 480 000

5 480 000

Lithuania

p.m.

–1 225 000

–1 225 000

Luxembourg

p.m.

–10 259 000

–10 259 000

Hungary

p.m.

1 932 000

1 932 000

Malta

p.m.

—

p.m.

Netherlands

p.m.

–4 505 000

–4 505 000

Austria

p.m.

3 073 000

3 073 000

Poland

p.m.

–75 926 000

–75 926 000

Portugal

p.m.

12 195 000

12 195 000

Romania

p.m.

2 163 000

2 163 000

Slovenia

p.m.

—

p.m.

Slovakia

p.m.

34 000

34 000

Finland

p.m.

–8 009 000

–8 009 000

Sweden

p.m.

–3 206 000

–3 206 000

United Kingdom

p.m.

—

p.m.

Item 3 1 0 3 — Total

p.m.

–80 683 434

–80 683 434

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

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

3 2 0Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

| Budget 2014 | Amending budget No 5/2014 | New amount |
| --- | --- | --- |
| p.m. | 4 176 146 434 | 4 176 146 434 |

Budget 2014

Amending budget No 5/2014

New amount

p.m.

4 176 146 434

4 176 146 434

Remarks

Remarks

On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year.

The Commission works out each Member State's balance and informs it in time for that Member State to enter its balancein the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000.

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), and in particular Article 10(6), (7) and (8) thereof.

Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

| Member State | Budget 2014 | Amending budget No. 5/2014 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | 109 853 000 | 109 853 000 |
| Bulgaria | p.m. | — | p.m. |
| Czech Republic | p.m. | 73 255 000 | 73 255 000 |
| Denmark | p.m. | – 117 740 000 | – 117 740 000 |
| Germany | p.m. | 1 386 017 000 | 1 386 017 000 |
| Estonia | p.m. | 7 770 000 | 7 770 000 |
| Ireland | p.m. | 105 640 000 | 105 640 000 |
| Greece | p.m. | 148 776 000 | 148 776 000 |
| Spain | p.m. | 634 182 000 | 634 182 000 |
| France | p.m. | — | p.m. |
| Croatia | p.m. | –1 205 000 | –1 205 000 |
| Italy | p.m. | 381 068 434 | 381 068 434 |
| Cyprus | p.m. | — | p.m. |
| Latvia | p.m. | 19 093 000 | 19 093 000 |
| Lithuania | p.m. | 8 741 000 | 8 741 000 |
| Luxembourg | p.m. | –56 671 000 | –56 671 000 |
| Hungary | p.m. | 37 850 000 | 37 850 000 |
| Malta | p.m. | — | p.m. |
| Netherlands | p.m. | 1 107 927 000 | 1 107 927 000 |
| Austria | p.m. | –60 167 000 | –60 167 000 |
| Poland | p.m. | 49 123 000 | 49 123 000 |
| Portugal | p.m. | 109 407 000 | 109 407 000 |
| Romania | p.m. | 72 917 000 | 72 917 000 |
| Slovenia | p.m. | — | p.m. |
| Slovakia | p.m. | –6 697 000 | –6 697 000 |
| Finland | p.m. | –26 310 000 | –26 310 000 |
| Sweden | p.m. | 193 317 000 | 193 317 000 |
| United Kingdom | p.m. | — | p.m. |
| Item 3 2 0 3 — Total | p.m. | 4 176 146 434 | 4 176 146 434 |

Member State

Budget 2014

Amending budget No. 5/2014

New amount

Belgium

p.m.

109 853 000

109 853 000

Bulgaria

p.m.

—

p.m.

Czech Republic

p.m.

73 255 000

73 255 000

Denmark

p.m.

– 117 740 000

– 117 740 000

Germany

p.m.

1 386 017 000

1 386 017 000

Estonia

p.m.

7 770 000

7 770 000

Ireland

p.m.

105 640 000

105 640 000

Greece

p.m.

148 776 000

148 776 000

Spain

p.m.

634 182 000

634 182 000

France

p.m.

—

p.m.

Croatia

p.m.

–1 205 000

–1 205 000

Italy

p.m.

381 068 434

381 068 434

Cyprus

p.m.

—

p.m.

Latvia

p.m.

19 093 000

19 093 000

Lithuania

p.m.

8 741 000

8 741 000

Luxembourg

p.m.

–56 671 000

–56 671 000

Hungary

p.m.

37 850 000

37 850 000

Malta

p.m.

—

p.m.

Netherlands

p.m.

1 107 927 000

1 107 927 000

Austria

p.m.

–60 167 000

–60 167 000

Poland

p.m.

49 123 000

49 123 000

Portugal

p.m.

109 407 000

109 407 000

Romania

p.m.

72 917 000

72 917 000

Slovenia

p.m.

—

p.m.

Slovakia

p.m.

–6 697 000

–6 697 000

Finland

p.m.

–26 310 000

–26 310 000

Sweden

p.m.

193 317 000

193 317 000

United Kingdom

p.m.

—

p.m.

Item 3 2 0 3 — Total

p.m.

4 176 146 434

4 176 146 434

---

(1)  The figures in this column correspond to those in the DAB No 6/2014.

1

(2)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

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 DAB No 6/2014.

4

(5)  The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

5

(6)  The own resources for the 2014 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.

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: (95 619 007 088) / (134 929 167 000) = 0,708660767823461.

9

(10)  Rounded percentages.

10

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

11

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

12

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 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).

13

(14)  Rounded percentages.

14

(15)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2010 (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)  Note: The difference of € -213 410 778 between the provisional amount of the 2011 UK correction (€ 4 188 411 749, as calculated above) and the previously budgeted amount of the 2011 UK correction (€ 3 975 000 971, entered in the AB 4/2012) is financed in chapter 36 of the AB 4/2014.

18

(19)  Rounded percentages.

19

(20)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009 (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.

20

(21)  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.

21

(22)  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).

22

(23)  Note: The difference of € -109 003 534 between the definitive amount of the 2010 UK correction (€ 3 739 545 621, as calculated above) and the previously budgeted amount of the 2010 UK correction (€ 3 630 542 087, entered in the AB 4/2012) is financed in chapter 35 of the AB 4/2014.

23

(24)  p.m. (own resources + other revenue = total revenue = total expenditure); (129 393 342 438 + 9 640 891 277 = 139 034 233 715 = 139 034 233 715).

24

(25)  Total own resources as percentage of GNI: (129 393 342 438) / (13 492 916 700 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.

25

---