# L_2016248EN.01000101.xml

| 15.9.2016 | EN | Official Journal of the European Union | L 248/1 |
| --- | --- | --- | --- |

15.9.2016

EN

Official Journal of the European Union

L 248/1

---

DEFINITIVE ADOPTION (EU, Euratom) 2016/1622

of amending budget No 2 of the European Union for the financial year 2016

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 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (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 2016, as definitively adopted on 25 November 2015 (5),

Having regard to draft amending budget No 2 of the European Union for the financial year 2016, which the Commission adopted on 15 April 2016,

Having regard to the position on draft amending budget No 2/2016, which the Council adopted on 17 June 2016 and forwarded to Parliament on the same day,

Having regard to Parliament’s approval of 6 July 2016 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 2016 has been definitively adopted.

Done at Strasbourg, 6 July 2016.

The President

M. SCHULZ

---

(1)  
  OJ L 163, 23.6.2007, p. 17.

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 48, 24.2.2016.

5

---

AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2016

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 | 11 |
| --- | --- |

| — Title 1: | Own resources | 12 |
| --- | --- | --- |

— Title 1:

| — Title 3: | Surpluses, balances and adjustments | 16 |
| --- | --- | --- |

— 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 2016 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 2016 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 2016 (1) | Budget 2015 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. | Smart and inclusive growth |

Description

Budget 2016 (1)

1

Budget 2015 (2)

2

Change (%)

1.

Smart and inclusive growth

66 262 537 636

66 853 308 910

–0,88

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

2.

Sustainable growth: natural resources

55 120 803 654

55 978 784 039

–1,53

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

3.

Security and citizenship

3 022 287 739

1 926 965 795

+56,84

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

4.

Global Europe

10 155 590 403

7 478 225 907

+35,80

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

5.

Administration

8 935 076 052

8 658 632 705

+3,19

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

6.

Compensation

p.m.

p.m.

—

Special instruments

389 000 000

384 505 583

+1,17

Total expenditure
   (3)

Total expenditure

3

143 885 295 484

143 885 295 484

141 280 422 939

141 280 422 939

+1,84

+1,84

REVENUE

REVENUE

| Description | Budget 2016 (4) | Budget 2015 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 616 701 373 | 3 045 497 557 | –46,92 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1 349 116 814 | 1 434 557 708 | –5,96 |
| 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. | 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. | 7 133 244 000 | — |
| Total revenue for Titles 3 to 9 | 2 965 818 187 | 11 613 299 265 | –74,46 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 18 590 000 000 | 18 759 400 000 | –0,90 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 18 812 783 576 | 18 023 353 946 | +4,38 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 103 516 693 721 | 92 884 369 728 | +11,45 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 140 919 477 297 | 129 667 123 674 | +8,68 |
| Total revenue
   (7) | 143 885 295 484 | 141 280 422 939 | +1,84 |

Description

Budget 2016 (4)

4

Budget 2015 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 616 701 373

3 045 497 557

–46,92

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

1 349 116 814

1 434 557 708

–5,96

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.

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.

7 133 244 000

—

Total revenue for Titles 3 to 9

Total revenue for Titles 3 to 9

2 965 818 187

2 965 818 187

11 613 299 265

11 613 299 265

–74,46

–74,46

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

18 590 000 000

18 759 400 000

–0,90

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

18 812 783 576

18 023 353 946

+4,38

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

103 516 693 721

92 884 369 728

+11,45

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

6

140 919 477 297

129 667 123 674

+8,68

Total revenue
   (7)

Total revenue

7

143 885 295 484

143 885 295 484

141 280 422 939

141 280 422 939

+1,84

+1,84

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 | 1 744 699 000 | 4 145 592 000 | 50 | 2 072 796 000 | 1 744 699 000 | |
| Bulgaria | 210 850 884 | 421 349 576 | 50 | 210 674 788 | 210 674 788 | Bulgaria |
| Czech Republic | 669 395 447 | 1 504 649 302 | 50 | 752 324 651 | 669 395 447 | |
| Denmark | 1 039 399 365 | 2 784 815 730 | 50 | 1 392 407 865 | 1 039 399 365 | |
| Germany | 13 041 327 753 | 31 089 578 000 | 50 | 15 544 789 000 | 13 041 327 753 | |
| Estonia | 100 673 730 | 206 957 500 | 50 | 103 478 750 | 100 673 730 | |
| Ireland | 730 296 000 | 1 681 832 000 | 50 | 840 916 000 | 730 296 000 | |
| Greece | 737 959 500 | 1 825 366 000 | 50 | 912 683 000 | 737 959 500 | |
| Spain | 4 584 349 000 | 11 112 124 500 | 50 | 5 556 062 250 | 4 584 349 000 | |
| France | 9 842 907 391 | 22 246 075 500 | 50 | 11 123 037 750 | 9 842 907 391 | |
| Croatia | 261 595 059 | 427 238 463 | 50 | 213 619 232 | 213 619 232 | Croatia |
| Italy | 5 806 143 000 | 16 221 126 500 | 50 | 8 110 563 250 | 5 806 143 000 | |
| Cyprus | 106 733 609 | 164 549 000 | 50 | 82 274 500 | 82 274 500 | Cyprus |
| Latvia | 94 350 984 | 258 200 500 | 50 | 129 100 250 | 94 350 984 | |
| Lithuania | 150 145 740 | 384 106 522 | 50 | 192 053 261 | 150 145 740 | |
| Luxembourg | 298 311 000 | 319 485 000 | 50 | 159 742 500 | 159 742 500 | Luxembourg |
| Hungary | 446 561 568 | 1 118 843 433 | 50 | 559 421 717 | 446 561 568 | |
| Malta | 58 943 842 | 83 745 500 | 50 | 41 872 750 | 41 872 750 | Malta |
| Netherlands | 2 731 320 500 | 6 795 975 500 | 50 | 3 397 987 750 | 2 731 320 500 | |
| Austria | 1 540 873 000 | 3 299 760 000 | 50 | 1 649 880 000 | 1 540 873 000 | |
| Poland | 1 853 096 591 | 4 416 658 720 | 50 | 2 208 329 360 | 1 853 096 591 | |
| Portugal | 808 661 500 | 1 766 052 500 | 50 | 883 026 250 | 808 661 500 | |
| Romania | 579 320 158 | 1 617 874 308 | 50 | 808 937 154 | 579 320 158 | |
| Slovenia | 187 196 000 | 376 395 000 | 50 | 188 197 500 | 187 196 000 | |
| Slovakia | 266 308 000 | 773 099 500 | 50 | 386 549 750 | 266 308 000 | |
| Finland | 932 204 500 | 2 045 366 500 | 50 | 1 022 683 250 | 932 204 500 | |
| Sweden | 1 958 026 409 | 4 517 946 432 | 50 | 2 258 973 216 | 1 958 026 409 | |
| United Kingdom | 12 155 879 682 | 25 379 828 021 | 50 | 12 689 914 011 | 12 155 879 682 | |
| Total | 62 937 529 212 | 146 984 591 507 | | 73 492 295 755 | 62 709 278 588 | |

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

1 744 699 000

4 145 592 000

50

2 072 796 000

1 744 699 000

Bulgaria

210 850 884

421 349 576

50

210 674 788

210 674 788

Bulgaria

Czech Republic

669 395 447

1 504 649 302

50

752 324 651

669 395 447

Denmark

1 039 399 365

2 784 815 730

50

1 392 407 865

1 039 399 365

Germany

13 041 327 753

31 089 578 000

50

15 544 789 000

13 041 327 753

Estonia

100 673 730

206 957 500

50

103 478 750

100 673 730

Ireland

730 296 000

1 681 832 000

50

840 916 000

730 296 000

Greece

737 959 500

1 825 366 000

50

912 683 000

737 959 500

Spain

4 584 349 000

11 112 124 500

50

5 556 062 250

4 584 349 000

France

9 842 907 391

22 246 075 500

50

11 123 037 750

9 842 907 391

Croatia

261 595 059

427 238 463

50

213 619 232

213 619 232

Croatia

Italy

5 806 143 000

16 221 126 500

50

8 110 563 250

5 806 143 000

Cyprus

106 733 609

164 549 000

50

82 274 500

82 274 500

Cyprus

Latvia

94 350 984

258 200 500

50

129 100 250

94 350 984

Lithuania

150 145 740

384 106 522

50

192 053 261

150 145 740

Luxembourg

298 311 000

319 485 000

50

159 742 500

159 742 500

Luxembourg

Hungary

446 561 568

1 118 843 433

50

559 421 717

446 561 568

Malta

58 943 842

83 745 500

50

41 872 750

41 872 750

Malta

Netherlands

2 731 320 500

6 795 975 500

50

3 397 987 750

2 731 320 500

Austria

1 540 873 000

3 299 760 000

50

1 649 880 000

1 540 873 000

Poland

1 853 096 591

4 416 658 720

50

2 208 329 360

1 853 096 591

Portugal

808 661 500

1 766 052 500

50

883 026 250

808 661 500

Romania

579 320 158

1 617 874 308

50

808 937 154

579 320 158

Slovenia

187 196 000

376 395 000

50

188 197 500

187 196 000

Slovakia

266 308 000

773 099 500

50

386 549 750

266 308 000

Finland

932 204 500

2 045 366 500

50

1 022 683 250

932 204 500

Sweden

1 958 026 409

4 517 946 432

50

2 258 973 216

1 958 026 409

United Kingdom

12 155 879 682

25 379 828 021

50

12 689 914 011

12 155 879 682

Total

Total

62 937 529 212

62 937 529 212

146 984 591 507

146 984 591 507

73 492 295 755

73 492 295 755

62 709 278 588

62 709 278 588

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 | 1 744 699 000 | 0,300 | 523 409 700 |
| Bulgaria | 210 674 788 | 0,300 | 63 202 436 |
| Czech Republic | 669 395 447 | 0,300 | 200 818 634 |
| Denmark | 1 039 399 365 | 0,300 | 311 819 810 |
| Germany | 13 041 327 753 | 0,300 | 3 912 398 326 |
| Estonia | 100 673 730 | 0,300 | 30 202 119 |
| Ireland | 730 296 000 | 0,300 | 219 088 800 |
| Greece | 737 959 500 | 0,300 | 221 387 850 |
| Spain | 4 584 349 000 | 0,300 | 1 375 304 700 |
| France | 9 842 907 391 | 0,300 | 2 952 872 217 |
| Croatia | 213 619 232 | 0,300 | 64 085 770 |
| Italy | 5 806 143 000 | 0,300 | 1 741 842 900 |
| Cyprus | 82 274 500 | 0,300 | 24 682 350 |
| Latvia | 94 350 984 | 0,300 | 28 305 295 |
| Lithuania | 150 145 740 | 0,300 | 45 043 722 |
| Luxembourg | 159 742 500 | 0,300 | 47 922 750 |
| Hungary | 446 561 568 | 0,300 | 133 968 470 |
| Malta | 41 872 750 | 0,300 | 12 561 825 |
| Netherlands | 2 731 320 500 | 0,300 | 819 396 150 |
| Austria | 1 540 873 000 | 0,300 | 462 261 900 |
| Poland | 1 853 096 591 | 0,300 | 555 928 977 |
| Portugal | 808 661 500 | 0,300 | 242 598 450 |
| Romania | 579 320 158 | 0,300 | 173 796 047 |
| Slovenia | 187 196 000 | 0,300 | 56 158 800 |
| Slovakia | 266 308 000 | 0,300 | 79 892 400 |
| Finland | 932 204 500 | 0,300 | 279 661 350 |
| Sweden | 1 958 026 409 | 0,300 | 587 407 923 |
| United Kingdom | 12 155 879 682 | 0,300 | 3 646 763 905 |
| Total | 62 709 278 588 | | 18 812 783 576 |

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

1 744 699 000

0,300

523 409 700

Bulgaria

210 674 788

0,300

63 202 436

Czech Republic

669 395 447

0,300

200 818 634

Denmark

1 039 399 365

0,300

311 819 810

Germany

13 041 327 753

0,300

3 912 398 326

Estonia

100 673 730

0,300

30 202 119

Ireland

730 296 000

0,300

219 088 800

Greece

737 959 500

0,300

221 387 850

Spain

4 584 349 000

0,300

1 375 304 700

France

9 842 907 391

0,300

2 952 872 217

Croatia

213 619 232

0,300

64 085 770

Italy

5 806 143 000

0,300

1 741 842 900

Cyprus

82 274 500

0,300

24 682 350

Latvia

94 350 984

0,300

28 305 295

Lithuania

150 145 740

0,300

45 043 722

Luxembourg

159 742 500

0,300

47 922 750

Hungary

446 561 568

0,300

133 968 470

Malta

41 872 750

0,300

12 561 825

Netherlands

2 731 320 500

0,300

819 396 150

Austria

1 540 873 000

0,300

462 261 900

Poland

1 853 096 591

0,300

555 928 977

Portugal

808 661 500

0,300

242 598 450

Romania

579 320 158

0,300

173 796 047

Slovenia

187 196 000

0,300

56 158 800

Slovakia

266 308 000

0,300

79 892 400

Finland

932 204 500

0,300

279 661 350

Sweden

1 958 026 409

0,300

587 407 923

United Kingdom

12 155 879 682

0,300

3 646 763 905

Total

Total

62 709 278 588

62 709 278 588

18 812 783 576

18 812 783 576

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 | 4 145 592 000 | | 2 919 612 001 |
| Bulgaria | 421 349 576 | | 296 743 452 |
| Czech Republic | 1 504 649 302 | | 1 059 677 884 |
| Denmark | 2 784 815 730 | | 1 961 259 436 |
| Germany | 31 089 578 000 | | 21 895 426 525 |
| Estonia | 206 957 500 | | 145 753 755 |
| Ireland | 1 681 832 000 | | 1 184 462 169 |
| Greece | 1 825 366 000 | | 1 285 548 718 |
| Spain | 11 112 124 500 | | 7 825 924 994 |
| France | 22 246 075 500 | | 15 667 221 716 |
| Croatia | 427 238 463 | | 300 890 812 |
| Italy | 16 221 126 500 | | 11 424 036 809 |
| Cyprus | 164 549 000 | | 115 886 762 |
| Latvia | 258 200 500 | 0,7042690 (9) | 181 842 612 |
| Lithuania | 384 106 522 | | 270 514 323 |
| Luxembourg | 319 485 000 | | 225 003 387 |
| Hungary | 1 118 843 433 | | 787 966 764 |
| Malta | 83 745 500 | | 58 979 361 |
| Netherlands | 6 795 975 500 | | 4 786 194 982 |
| Austria | 3 299 760 000 | | 2 323 918 730 |
| Poland | 4 416 658 720 | | 3 110 515 894 |
| Portugal | 1 766 052 500 | | 1 243 776 057 |
| Romania | 1 617 874 308 | | 1 139 418 748 |
| Slovenia | 376 395 000 | | 265 083 337 |
| Slovakia | 773 099 500 | | 544 470 025 |
| Finland | 2 045 366 500 | | 1 440 488 254 |
| Sweden | 4 517 946 432 | | 3 181 849 691 |
| United Kingdom | 25 379 828 021 | | 17 874 226 523 |
| Total | 146 984 591 507 | | 103 516 693 721 |

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

4 145 592 000

2 919 612 001

Bulgaria

421 349 576

296 743 452

Czech Republic

1 504 649 302

1 059 677 884

Denmark

2 784 815 730

1 961 259 436

Germany

31 089 578 000

21 895 426 525

Estonia

206 957 500

145 753 755

Ireland

1 681 832 000

1 184 462 169

Greece

1 825 366 000

1 285 548 718

Spain

11 112 124 500

7 825 924 994

France

22 246 075 500

15 667 221 716

Croatia

427 238 463

300 890 812

Italy

16 221 126 500

11 424 036 809

Cyprus

164 549 000

115 886 762

Latvia

258 200 500

0,7042690 (9)

9

181 842 612

Lithuania

384 106 522

270 514 323

Luxembourg

319 485 000

225 003 387

Hungary

1 118 843 433

787 966 764

Malta

83 745 500

58 979 361

Netherlands

6 795 975 500

4 786 194 982

Austria

3 299 760 000

2 323 918 730

Poland

4 416 658 720

3 110 515 894

Portugal

1 766 052 500

1 243 776 057

Romania

1 617 874 308

1 139 418 748

Slovenia

376 395 000

265 083 337

Slovakia

773 099 500

544 470 025

Finland

2 045 366 500

1 440 488 254

Sweden

4 517 946 432

3 181 849 691

United Kingdom

25 379 828 021

17 874 226 523

Total

Total

146 984 591 507

146 984 591 507

103 516 693 721

103 516 693 721

TABLE 4

TABLE 4

Correction of budgetary imbalances for the United Kingdom for the year 2015 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

19,4288

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

2.

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

7,3919

| 3. | (1) – (2) |
| --- | --- |

3.

(1) – (2)

12,0369

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

4.

4.

Total allocated expenditure

130 016 348 031

130 016 348 031

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

5.

Enlargement related expenditure (11)

11

36 305 752 879

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

6.

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

93 710 595 151

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

7.

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

7 444 724 929

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

8.

United Kingdom’s advantage (12)

12

2 212 027 407

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

9.

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

5 232 697 523

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

10.

Windfall gains deriving from traditional own resources (13)

13

–50 550 782

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

11.

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

5 283 248 305

TABLE 5

TABLE 5

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 283 248 305 (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 | 2,82 | 3,41 | 5,46 | | 1,54 | 4,95 | 261 447 948 |
| Bulgaria | 0,29 | 0,35 | 0,56 | | 0,16 | 0,50 | 26 573 040 |
| Czech Republic | 1,02 | 1,24 | 1,98 | | 0,56 | 1,80 | 94 892 954 |
| Denmark | 1,89 | 2,29 | 3,67 | | 1,03 | 3,32 | 175 628 561 |
| Germany | 21,15 | 25,57 | 0,00 | –19,17 | 0,00 | 6,39 | 337 679 947 |
| Estonia | 0,14 | 0,17 | 0,27 | | 0,08 | 0,25 | 13 052 084 |
| Ireland | 1,14 | 1,38 | 2,22 | | 0,62 | 2,01 | 106 067 246 |
| Greece | 1,24 | 1,50 | 2,40 | | 0,68 | 2,18 | 115 119 431 |
| Spain | 7,56 | 9,14 | 14,64 | | 4,13 | 13,26 | 700 802 719 |
| France | 15,13 | 18,29 | 29,31 | | 8,26 | 26,56 | 1 402 981 958 |
| Croatia | 0,29 | 0,35 | 0,56 | | 0,16 | 0,51 | 26 944 431 |
| Italy | 11,04 | 13,34 | 21,37 | | 6,02 | 19,36 | 1 023 009 556 |
| Cyprus | 0,11 | 0,14 | 0,22 | | 0,06 | 0,20 | 10 377 528 |
| Latvia | 0,18 | 0,21 | 0,34 | | 0,10 | 0,31 | 16 283 800 |
| Lithuania | 0,26 | 0,32 | 0,51 | | 0,14 | 0,46 | 24 224 251 |
| Luxembourg | 0,22 | 0,26 | 0,42 | | 0,12 | 0,38 | 20 148 798 |
| Hungary | 0,76 | 0,92 | 1,47 | | 0,42 | 1,34 | 70 561 531 |
| Malta | 0,06 | 0,07 | 0,11 | | 0,03 | 0,10 | 5 281 535 |
| Netherlands | 4,62 | 5,59 | 0,00 | –4,19 | 0,00 | 1,40 | 73 814 596 |
| Austria | 2,24 | 2,71 | 0,00 | –2,04 | 0,00 | 0,68 | 35 840 396 |
| Poland | 3,00 | 3,63 | 5,82 | | 1,64 | 5,27 | 278 543 175 |
| Portugal | 1,20 | 1,45 | 2,33 | | 0,66 | 2,11 | 111 378 737 |
| Romania | 1,10 | 1,33 | 2,13 | | 0,60 | 1,93 | 102 033 658 |
| Slovenia | 0,26 | 0,31 | 0,50 | | 0,14 | 0,45 | 23 737 913 |
| Slovakia | 0,53 | 0,64 | 1,02 | | 0,29 | 0,92 | 48 756 674 |
| Finland | 1,39 | 1,68 | 2,69 | | 0,76 | 2,44 | 128 994 091 |
| Sweden | 3,07 | 3,72 | 0,00 | –2,79 | 0,00 | 0,93 | 49 071 747 |
| United Kingdom | 17,27 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,19 | 28,19 | 100,00 | 5 283 248 305 |

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

2,82

3,41

5,46

1,54

4,95

261 447 948

Bulgaria

0,29

0,35

0,56

0,16

0,50

26 573 040

Czech Republic

1,02

1,24

1,98

0,56

1,80

94 892 954

Denmark

1,89

2,29

3,67

1,03

3,32

175 628 561

Germany

21,15

25,57

0,00

–19,17

0,00

6,39

337 679 947

Estonia

0,14

0,17

0,27

0,08

0,25

13 052 084

Ireland

1,14

1,38

2,22

0,62

2,01

106 067 246

Greece

1,24

1,50

2,40

0,68

2,18

115 119 431

Spain

7,56

9,14

14,64

4,13

13,26

700 802 719

France

15,13

18,29

29,31

8,26

26,56

1 402 981 958

Croatia

0,29

0,35

0,56

0,16

0,51

26 944 431

Italy

11,04

13,34

21,37

6,02

19,36

1 023 009 556

Cyprus

0,11

0,14

0,22

0,06

0,20

10 377 528

Latvia

0,18

0,21

0,34

0,10

0,31

16 283 800

Lithuania

0,26

0,32

0,51

0,14

0,46

24 224 251

Luxembourg

0,22

0,26

0,42

0,12

0,38

20 148 798

Hungary

0,76

0,92

1,47

0,42

1,34

70 561 531

Malta

0,06

0,07

0,11

0,03

0,10

5 281 535

Netherlands

4,62

5,59

0,00

–4,19

0,00

1,40

73 814 596

Austria

2,24

2,71

0,00

–2,04

0,00

0,68

35 840 396

Poland

3,00

3,63

5,82

1,64

5,27

278 543 175

Portugal

1,20

1,45

2,33

0,66

2,11

111 378 737

Romania

1,10

1,33

2,13

0,60

1,93

102 033 658

Slovenia

0,26

0,31

0,50

0,14

0,45

23 737 913

Slovakia

0,53

0,64

1,02

0,29

0,92

48 756 674

Finland

1,39

1,68

2,69

0,76

2,44

128 994 091

Sweden

3,07

3,72

0,00

–2,79

0,00

0,93

49 071 747

United Kingdom

17,27

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–28,19

–28,19

28,19

28,19

100,00

100,00

5 283 248 305

5 283 248 305

The calculations are made to 15 decimal places.

TABLE 6

TABLE 6

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 (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 | 6 600 000 | 1 769 700 000 | 1 776 300 000 | 592 100 000 | 523 409 700 | 2 919 612 001 | 261 447 948 | 3 704 469 649 | 3,03 | 5 480 769 649 |
| Bulgaria | 400 000 | 58 200 000 | 58 600 000 | 19 533 333 | 63 202 436 | 296 743 452 | 26 573 040 | 386 518 928 | 0,32 | 445 118 928 |
| Czech Republic | 3 400 000 | 216 200 000 | 219 600 000 | 73 200 000 | 200 818 634 | 1 059 677 884 | 94 892 954 | 1 355 389 472 | 1,11 | 1 574 989 472 |
| Denmark | 3 400 000 | 340 900 000 | 344 300 000 | 114 766 667 | 311 819 810 | 1 961 259 436 | 175 628 561 | 2 448 707 807 | 2,00 | 2 793 007 807 |
| Germany | 26 300 000 | 3 655 500 000 | 3 681 800 000 | 1 227 266 664 | 3 912 398 326 | 21 895 426 525 | 337 679 947 | 26 145 504 798 | 21,37 | 29 827 304 798 |
| Estonia | 0 | 24 900 000 | 24 900 000 | 8 300 000 | 30 202 119 | 145 753 755 | 13 052 084 | 189 007 958 | 0,15 | 213 907 958 |
| Ireland | 0 | 250 700 000 | 250 700 000 | 83 566 667 | 219 088 800 | 1 184 462 169 | 106 067 246 | 1 509 618 215 | 1,23 | 1 760 318 215 |
| Greece | 1 400 000 | 130 300 000 | 131 700 000 | 43 900 000 | 221 387 850 | 1 285 548 718 | 115 119 431 | 1 622 055 999 | 1,33 | 1 753 755 999 |
| Spain | 4 700 000 | 1 261 400 000 | 1 266 100 000 | 422 033 334 | 1 375 304 700 | 7 825 924 994 | 700 802 719 | 9 902 032 413 | 8,09 | 11 168 132 413 |
| France | 30 900 000 | 1 571 200 000 | 1 602 100 000 | 534 033 333 | 2 952 872 217 | 15 667 221 716 | 1 402 981 958 | 20 023 075 891 | 16,37 | 21 625 175 891 |
| Croatia | 1 700 000 | 44 000 000 | 45 700 000 | 15 233 334 | 64 085 770 | 300 890 812 | 26 944 431 | 391 921 013 | 0,32 | 437 621 013 |
| Italy | 4 700 000 | 1 596 900 000 | 1 601 600 000 | 533 866 667 | 1 741 842 900 | 11 424 036 809 | 1 023 009 556 | 14 188 889 265 | 11,60 | 15 790 489 265 |
| Cyprus | 0 | 17 800 000 | 17 800 000 | 5 933 333 | 24 682 350 | 115 886 762 | 10 377 528 | 150 946 640 | 0,12 | 168 746 640 |
| Latvia | 0 | 28 200 000 | 28 200 000 | 9 400 000 | 28 305 295 | 181 842 612 | 16 283 800 | 226 431 707 | 0,19 | 254 631 707 |
| Lithuania | 800 000 | 69 600 000 | 70 400 000 | 23 466 667 | 45 043 722 | 270 514 323 | 24 224 251 | 339 782 296 | 0,28 | 410 182 296 |
| Luxembourg | 0 | 15 100 000 | 15 100 000 | 5 033 333 | 47 922 750 | 225 003 387 | 20 148 798 | 293 074 935 | 0,24 | 308 174 935 |
| Hungary | 2 100 000 | 109 300 000 | 111 400 000 | 37 133 333 | 133 968 470 | 787 966 764 | 70 561 531 | 992 496 765 | 0,81 | 1 103 896 765 |
| Malta | 0 | 11 200 000 | 11 200 000 | 3 733 333 | 12 561 825 | 58 979 361 | 5 281 535 | 76 822 721 | 0,06 | 88 022 721 |
| Netherlands | 7 200 000 | 2 230 500 000 | 2 237 700 000 | 745 900 000 | 819 396 150 | 4 786 194 982 | 73 814 596 | 5 679 405 728 | 4,64 | 7 917 105 728 |
| Austria | 3 200 000 | 208 100 000 | 211 300 000 | 70 433 334 | 462 261 900 | 2 323 918 730 | 35 840 396 | 2 822 021 026 | 2,31 | 3 033 321 026 |
| Poland | 12 800 000 | 489 200 000 | 502 000 000 | 167 333 334 | 555 928 977 | 3 110 515 894 | 278 543 175 | 3 944 988 046 | 3,22 | 4 446 988 046 |
| Portugal | 100 000 | 131 200 000 | 131 300 000 | 43 766 667 | 242 598 450 | 1 243 776 057 | 111 378 737 | 1 597 753 244 | 1,31 | 1 729 053 244 |
| Romania | 900 000 | 123 500 000 | 124 400 000 | 41 466 667 | 173 796 047 | 1 139 418 748 | 102 033 658 | 1 415 248 453 | 1,16 | 1 539 648 453 |
| Slovenia | 0 | 64 200 000 | 64 200 000 | 21 400 000 | 56 158 800 | 265 083 337 | 23 737 913 | 344 980 050 | 0,28 | 409 180 050 |
| Slovakia | 1 300 000 | 96 400 000 | 97 700 000 | 32 566 667 | 79 892 400 | 544 470 025 | 48 756 674 | 673 119 099 | 0,55 | 770 819 099 |
| Finland | 700 000 | 113 700 000 | 114 400 000 | 38 133 333 | 279 661 350 | 1 440 488 254 | 128 994 091 | 1 849 143 695 | 1,51 | 1 963 543 695 |
| Sweden | 2 600 000 | 514 300 000 | 516 900 000 | 172 300 000 | 587 407 923 | 3 181 849 691 | 49 071 747 | 3 818 329 361 | 3,12 | 4 335 229 361 |
| United Kingdom | 9 500 000 | 3 323 100 000 | 3 332 600 000 | 1 110 866 667 | 3 646 763 905 | 17 874 226 523 | –5 283 248 305 | 16 237 742 123 | 13,27 | 19 570 342 123 |
| Total | 124 700 000 | 18 465 300 000 | 18 590 000 000 | 6 196 666 667 | 18 812 783 576 | 103 516 693 721 | 0 | 122 329 477 297 | 100,00 | 140 919 477 297 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (15)

15

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

6 600 000

1 769 700 000

1 776 300 000

592 100 000

523 409 700

2 919 612 001

261 447 948

3 704 469 649

3,03

5 480 769 649

Bulgaria

400 000

58 200 000

58 600 000

19 533 333

63 202 436

296 743 452

26 573 040

386 518 928

0,32

445 118 928

Czech Republic

3 400 000

216 200 000

219 600 000

73 200 000

200 818 634

1 059 677 884

94 892 954

1 355 389 472

1,11

1 574 989 472

Denmark

3 400 000

340 900 000

344 300 000

114 766 667

311 819 810

1 961 259 436

175 628 561

2 448 707 807

2,00

2 793 007 807

Germany

26 300 000

3 655 500 000

3 681 800 000

1 227 266 664

3 912 398 326

21 895 426 525

337 679 947

26 145 504 798

21,37

29 827 304 798

Estonia

0

24 900 000

24 900 000

8 300 000

30 202 119

145 753 755

13 052 084

189 007 958

0,15

213 907 958

Ireland

0

250 700 000

250 700 000

83 566 667

219 088 800

1 184 462 169

106 067 246

1 509 618 215

1,23

1 760 318 215

Greece

1 400 000

130 300 000

131 700 000

43 900 000

221 387 850

1 285 548 718

115 119 431

1 622 055 999

1,33

1 753 755 999

Spain

4 700 000

1 261 400 000

1 266 100 000

422 033 334

1 375 304 700

7 825 924 994

700 802 719

9 902 032 413

8,09

11 168 132 413

France

30 900 000

1 571 200 000

1 602 100 000

534 033 333

2 952 872 217

15 667 221 716

1 402 981 958

20 023 075 891

16,37

21 625 175 891

Croatia

1 700 000

44 000 000

45 700 000

15 233 334

64 085 770

300 890 812

26 944 431

391 921 013

0,32

437 621 013

Italy

4 700 000

1 596 900 000

1 601 600 000

533 866 667

1 741 842 900

11 424 036 809

1 023 009 556

14 188 889 265

11,60

15 790 489 265

Cyprus

0

17 800 000

17 800 000

5 933 333

24 682 350

115 886 762

10 377 528

150 946 640

0,12

168 746 640

Latvia

0

28 200 000

28 200 000

9 400 000

28 305 295

181 842 612

16 283 800

226 431 707

0,19

254 631 707

Lithuania

800 000

69 600 000

70 400 000

23 466 667

45 043 722

270 514 323

24 224 251

339 782 296

0,28

410 182 296

Luxembourg

0

15 100 000

15 100 000

5 033 333

47 922 750

225 003 387

20 148 798

293 074 935

0,24

308 174 935

Hungary

2 100 000

109 300 000

111 400 000

37 133 333

133 968 470

787 966 764

70 561 531

992 496 765

0,81

1 103 896 765

Malta

0

11 200 000

11 200 000

3 733 333

12 561 825

58 979 361

5 281 535

76 822 721

0,06

88 022 721

Netherlands

7 200 000

2 230 500 000

2 237 700 000

745 900 000

819 396 150

4 786 194 982

73 814 596

5 679 405 728

4,64

7 917 105 728

Austria

3 200 000

208 100 000

211 300 000

70 433 334

462 261 900

2 323 918 730

35 840 396

2 822 021 026

2,31

3 033 321 026

Poland

12 800 000

489 200 000

502 000 000

167 333 334

555 928 977

3 110 515 894

278 543 175

3 944 988 046

3,22

4 446 988 046

Portugal

100 000

131 200 000

131 300 000

43 766 667

242 598 450

1 243 776 057

111 378 737

1 597 753 244

1,31

1 729 053 244

Romania

900 000

123 500 000

124 400 000

41 466 667

173 796 047

1 139 418 748

102 033 658

1 415 248 453

1,16

1 539 648 453

Slovenia

0

64 200 000

64 200 000

21 400 000

56 158 800

265 083 337

23 737 913

344 980 050

0,28

409 180 050

Slovakia

1 300 000

96 400 000

97 700 000

32 566 667

79 892 400

544 470 025

48 756 674

673 119 099

0,55

770 819 099

Finland

700 000

113 700 000

114 400 000

38 133 333

279 661 350

1 440 488 254

128 994 091

1 849 143 695

1,51

1 963 543 695

Sweden

2 600 000

514 300 000

516 900 000

172 300 000

587 407 923

3 181 849 691

49 071 747

3 818 329 361

3,12

4 335 229 361

United Kingdom

9 500 000

3 323 100 000

3 332 600 000

1 110 866 667

3 646 763 905

17 874 226 523

–5 283 248 305

16 237 742 123

13,27

19 570 342 123

Total

Total

124 700 000

124 700 000

18 465 300 000

18 465 300 000

18 590 000 000

18 590 000 000

6 196 666 667

6 196 666 667

18 812 783 576

18 812 783 576

103 516 693 721

103 516 693 721

0

0

122 329 477 297

122 329 477 297

100,00

100,00

140 919 477 297

140 919 477 297

B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2016 | Amending budget No 2/2016 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 142 268 594 111 | –1 349 116 814 | 140 919 477 297 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 1 349 116 814 | 1 349 116 814 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 348 027 707 | | 1 348 027 707 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 55 455 129 | | 55 455 129 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES | 60 000 000 | | 60 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 123 000 000 | | 123 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 5 217 537 | | 5 217 537 |
| 9 | MISCELLANEOUS REVENUE | 25 001 000 | | 25 001 000 |
| | GRAND TOTAL | 143 885 295 484 | | 143 885 295 484 |

Title

Heading

Budget 2016

Amending budget No 2/2016

New amount

1

OWN RESOURCES

142 268 594 111

–1 349 116 814

140 919 477 297

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

1 349 116 814

1 349 116 814

4

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

1 348 027 707

1 348 027 707

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

55 455 129

55 455 129

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

60 000 000

60 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

123 000 000

123 000 000

8

BORROWING AND LENDING OPERATIONS

5 217 537

5 217 537

9

MISCELLANEOUS REVENUE

25 001 000

25 001 000

GRAND TOTAL

GRAND TOTAL

143 885 295 484

143 885 295 484

143 885 295 484

143 885 295 484

TITLE 1

TITLE 1

OWN RESOURCES

OWN RESOURCES

| Article
  Item | Heading | Budget 2016 | Amending budget No 2/2016 | 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 | 124 700 000 | | 124 700 000 |
| 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 | 124 700 000 | | 124 700 000 |
| | CHAPTER 1 2 |
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom | 18 465 300 000 | | 18 465 300 000 |
| | CHAPTER 1 2 — TOTAL | 18 465 300 000 | | 18 465 300 000 |
| | 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 | 18 812 783 576 | | 18 812 783 576 |
| | CHAPTER 1 3 — TOTAL | 18 812 783 576 | | 18 812 783 576 |
| | 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 | 104 865 810 535 | –1 349 116 814 | 103 516 693 721 |
| | CHAPTER 1 4 — TOTAL | 104 865 810 535 | –1 349 116 814 | 103 516 693 721 |
| | 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 | 142 268 594 111 | –1 349 116 814 | 140 919 477 297 |
| 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 2016

Amending budget No 2/2016

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

124 700 000

124 700 000

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

124 700 000

124 700 000

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

18 465 300 000

18 465 300 000

CHAPTER 1 2 — TOTAL

18 465 300 000

18 465 300 000

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

18 812 783 576

18 812 783 576

CHAPTER 1 3 — TOTAL

18 812 783 576

18 812 783 576

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

104 865 810 535

–1 349 116 814

103 516 693 721

CHAPTER 1 4 — TOTAL

104 865 810 535

–1 349 116 814

103 516 693 721

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

142 268 594 111

142 268 594 111

–1 349 116 814

–1 349 116 814

140 919 477 297

140 919 477 297

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 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 2016 | Amending budget No 2/2016 | New amount |
| --- | --- | --- |
| 104 865 810 535 | –1 349 116 814 | 103 516 693 721 |

Budget 2016

Amending budget No 2/2016

New amount

104 865 810 535

–1 349 116 814

103 516 693 721

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 0,7043 %.

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 2016 | Amending budget No 2/2016 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 957 662 846 | –38 050 845 | 2 919 612 001 |
| Bulgaria | 300 610 862 | –3 867 410 | 296 743 452 |
| Czech Republic | 1 073 488 500 | –13 810 616 | 1 059 677 884 |
| Denmark | 1 986 820 222 | –25 560 786 | 1 961 259 436 |
| Germany | 22 180 786 181 | – 285 359 656 | 21 895 426 525 |
| Estonia | 147 653 341 | –1 899 586 | 145 753 755 |
| Ireland | 1 199 899 078 | –15 436 909 | 1 184 462 169 |
| Greece | 1 302 303 072 | –16 754 354 | 1 285 548 718 |
| Spain | 7 927 919 046 | – 101 994 052 | 7 825 924 994 |
| France | 15 871 410 157 | – 204 188 441 | 15 667 221 716 |
| Croatia | 304 812 275 | –3 921 463 | 300 890 812 |
| Italy | 11 572 924 487 | – 148 887 678 | 11 424 036 809 |
| Cyprus | 117 397 096 | –1 510 334 | 115 886 762 |
| Latvia | 184 212 538 | –2 369 926 | 181 842 612 |
| Lithuania | 274 039 893 | –3 525 570 | 270 514 323 |
| Luxembourg | 227 935 821 | –2 932 434 | 225 003 387 |
| Hungary | 798 236 211 | –10 269 447 | 787 966 764 |
| Malta | 59 748 030 | – 768 669 | 58 979 361 |
| Netherlands | 4 848 572 710 | –62 377 728 | 4 786 194 982 |
| Austria | 2 354 205 998 | –30 287 268 | 2 323 918 730 |
| Poland | 3 151 054 759 | –40 538 865 | 3 110 515 894 |
| Portugal | 1 259 985 996 | –16 209 939 | 1 243 776 057 |
| Romania | 1 154 268 614 | –14 849 866 | 1 139 418 748 |
| Slovenia | 268 538 126 | –3 454 789 | 265 083 337 |
| Slovakia | 551 566 017 | –7 095 992 | 544 470 025 |
| Finland | 1 459 261 911 | –18 773 657 | 1 440 488 254 |
| Sweden | 3 223 318 238 | –41 468 547 | 3 181 849 691 |
| United Kingdom | 18 107 178 510 | – 232 951 987 | 17 874 226 523 |
| Article 1 4 0 — Total | 104 865 810 535 | –1 349 116 814 | 103 516 693 721 |

Member State

Budget 2016

Amending budget No 2/2016

New amount

Belgium

2 957 662 846

–38 050 845

2 919 612 001

Bulgaria

300 610 862

–3 867 410

296 743 452

Czech Republic

1 073 488 500

–13 810 616

1 059 677 884

Denmark

1 986 820 222

–25 560 786

1 961 259 436

Germany

22 180 786 181

– 285 359 656

21 895 426 525

Estonia

147 653 341

–1 899 586

145 753 755

Ireland

1 199 899 078

–15 436 909

1 184 462 169

Greece

1 302 303 072

–16 754 354

1 285 548 718

Spain

7 927 919 046

– 101 994 052

7 825 924 994

France

15 871 410 157

– 204 188 441

15 667 221 716

Croatia

304 812 275

–3 921 463

300 890 812

Italy

11 572 924 487

– 148 887 678

11 424 036 809

Cyprus

117 397 096

–1 510 334

115 886 762

Latvia

184 212 538

–2 369 926

181 842 612

Lithuania

274 039 893

–3 525 570

270 514 323

Luxembourg

227 935 821

–2 932 434

225 003 387

Hungary

798 236 211

–10 269 447

787 966 764

Malta

59 748 030

– 768 669

58 979 361

Netherlands

4 848 572 710

–62 377 728

4 786 194 982

Austria

2 354 205 998

–30 287 268

2 323 918 730

Poland

3 151 054 759

–40 538 865

3 110 515 894

Portugal

1 259 985 996

–16 209 939

1 243 776 057

Romania

1 154 268 614

–14 849 866

1 139 418 748

Slovenia

268 538 126

–3 454 789

265 083 337

Slovakia

551 566 017

–7 095 992

544 470 025

Finland

1 459 261 911

–18 773 657

1 440 488 254

Sweden

3 223 318 238

–41 468 547

3 181 849 691

United Kingdom

18 107 178 510

– 232 951 987

17 874 226 523

Article 1 4 0 — Total

Article 1 4 0 — Total

104 865 810 535

104 865 810 535

–1 349 116 814

–1 349 116 814

103 516 693 721

103 516 693 721

TITLE 3

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2016 | Amending budget No 2/2016 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 1 349 116 814 | 1 349 116 814 |
| 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. | 1 349 116 814 | 1 349 116 814 |
| | 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. | | 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 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. | | p.m. |
| | Article 3 2 0 — Total | p.m. | | p.m. |
| | CHAPTER 3 2 — 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. |
| | Title 3 — Total | p.m. | 1 349 116 814 | 1 349 116 814 |
| CHAPTER 3 0 — | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2016

Amending budget No 2/2016

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.

1 349 116 814

1 349 116 814

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.

1 349 116 814

1 349 116 814

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.

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 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.

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 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.

Title 3 — Total

Title 3 — Total

p.m.

p.m.

1 349 116 814

1 349 116 814

1 349 116 814

1 349 116 814

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 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 2016 | Amending budget No 2/2016 | New amount |
| --- | --- | --- |
| p.m. | 1 349 116 814 | 1 349 116 814 |

Budget 2016

Amending budget No 2/2016

New amount

p.m.

1 349 116 814

1 349 116 814

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 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

Legal basis

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

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

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

---

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

1

(2)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015.

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 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 and No 2/2016.

4

(5)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015.

5

(6)  The own resources for the 2016 budget are determined on the basis of the budget forecasts adopted at the 163th meeting of the Advisory Committee on Own Resources on 19 May 2015.

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: (103 516 693 721) / (146 984 591 507) = 0,704269016634102.

9

(10)  Rounded percentages.

10

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the EU after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

11

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

12

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 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)  p.m. (own resources + other revenue = total revenue = total expenditure); (140 919 477 297 + 2 965 818 187 = 143 885 295 484 = 143 885 295 484).

14

(15)  Total own resources as percentage of GNI: (140 919 477 297) / (14 698 459 150 700) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.

15

---