# L_2004383EN.01000101.xml

| 28.12.2004 | EN | Official Journal of the European Union | L 383/1 |
| --- | --- | --- | --- |

28.12.2004

EN

Official Journal of the European Union

L 383/1

---

FINAL ADOPTION of amending budget No 7 of the European Union for the financial year 2004

(2004/886/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (1) on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof, on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2004 finally adopted on 18 December 2003 (2) and adjusted to take account of European Union enlargement (3),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (4),

Having regard to preliminary draft amending budget No 7/2004 of the European Union for the financial year 2004 presented by the Commission on 12 May 2004,

Having regard to draft amending budget No 7/2004 of the European Union for the financial year 2004 established by the Council on 16 July 2004,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 14 September 2004,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Amending budget No 7 of the European Union for the financial year 2004 has been finally adopted.

Done at Strasbourg, 14 September 2004.

The President

J. P. BORRELL FONTELLES

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(1)  
  OJ L 248, 16.9.2002, p. 1.

1

(2)  
  OJ L 53, 23.2.2004, p. 1.

2

(3)  
  OJ C 105, 30.4.2004, p. 9.

3

(4)  
  OJ C 172, 18.6.1999, p. 1. Agreement as amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

4

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AMENDING BUDGET NO 7 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2004

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Financing of the general budget | 5 |
| --- | --- |

| B. General statement of revenue by budget heading | 15 |
| --- | --- |

---

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2004 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

| Description | Budget 2004 (1) | Budget 2003 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Agriculture | 45 693 285 000 | 44 780 450 000 | +2,04  % |
| 2. Structural operations | 30 822 302 882 | 28 173 097 000 | +9,40  % |
| 3. Internal policies | 7 510 377 641 | 6 198 406 000 | +21,17 |
| 4. External action | 4 950 907 978 | 4 694 010 314 | +5,47 |
| 5. Administration | 6 121 313 544 | 5 381 971 098 | +13,74 |
| 6. Reserves | 442 000 000 | 434 000 000 | +1,84 |
| 7. Pre-accession aid | 2 856 200 000 | 2 862 902 686 | –0,23 |
| 8. Compensations | 1 409 545 056 | — | + 100,00 |
| Total expenditure (3) | 99 805 932 101 | 92 524 837 098 | +7,87 |

Description

Budget 2004 (1)

1

Budget 2003 (2)

2

Change (%)

1. Agriculture

45 693 285 000

44 780 450 000

+2,04  %

2. Structural operations

30 822 302 882

28 173 097 000

+9,40  %

3. Internal policies

7 510 377 641

6 198 406 000

+21,17

4. External action

4 950 907 978

4 694 010 314

+5,47

5. Administration

6 121 313 544

5 381 971 098

+13,74

6. Reserves

442 000 000

434 000 000

+1,84

7. Pre-accession aid

2 856 200 000

2 862 902 686

–0,23

8. Compensations

1 409 545 056

—

+ 100,00

Total expenditure (3)

3

99 805 932 101

92 524 837 098

+7,87

REVENUE

| Description | Budget 2004 (4) | Budget 2003 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 816 400 822 | 837 078 989 | –2,47 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 5 469 843 706 | 7 413 481 988 | –26,22 |
| Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) | p.m. | p.m. | |
| 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. | 263 330 000 | – 100,00 |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | p.m. | |
| Total revenue for Titles 3 to 9 | 6 286 244 528 | 8 513 890 977 | –26,16 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 11 373 825 000 | 10 906 200 000 | +4,29 |
| VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) | 14 324 133 088 | 21 748 030 275 | –34,14 |
| Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) | 67 821 729 485 | 51 356 715 846 | +32,06 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) | 93 519 687 573 | 84 010 946 121 | +11,32 |
| Total revenue (7) | 99 805 932 101 | 92 524 837 098 | +7,87 |

Description

Budget 2004 (4)

4

Budget 2003 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

816 400 822

837 078 989

–2,47

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

5 469 843 706

7 413 481 988

–26,22

Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)

p.m.

p.m.

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.

263 330 000

– 100,00

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

p.m.

p.m.

Total revenue for Titles 3 to 9

6 286 244 528

8 513 890 977

–26,16

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)

11 373 825 000

10 906 200 000

+4,29

VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3)

14 324 133 088

21 748 030 275

–34,14

Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4)

67 821 729 485

51 356 715 846

+32,06

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6)

6

93 519 687 573

84 010 946 121

+11,32

Total revenue (7)

7

99 805 932 101

92 524 837 098

+7,87

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

| Member State | 1 % of non-capped VAT base (8) | 1 % of gross national income | 1 % of reduced gross national income (9) | Capping rate (in %) | 1 % of reduced gross national income multiplied by capping rate | 1 % of capped VAT base (10), (11) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Belgium | 1 136 005 000 | 2 851 850 000 | 2 851 850 000 | 50 | 1 425 925 000 | 1 136 005 000 | |
| Czech Republic | 251 390 334 | 754 171 000 | 502 780 667 | 50 | 251 390 334 | 251 390 334 | Czech Republic |
| Denmark | 769 837 000 | 1 965 545 000 | 1 965 545 000 | 50 | 982 772 500 | 769 837 000 | |
| Germany | 9 862 567 000 | 21 995 480 000 | 21 995 480 000 | 50 | 10 997 740 000 | 9 862 567 000 | |
| Estonia | 25 609 667 | 76 829 000 | 51 219 333 | 50 | 25 609 667 | 25 609 667 | Estonia |
| Greece | 839 136 000 | 1 636 305 000 | 1 636 305 000 | 50 | 818 152 500 | 818 152 500 | Greece |
| Spain | 4 384 805 000 | 7 692 360 000 | 7 692 360 000 | 50 | 3 846 180 000 | 3 846 180 000 | Spain |
| France | 7 592 565 000 | 16 322 194 000 | 16 322 194 000 | 50 | 8 161 097 000 | 7 592 565 000 | |
| Ireland | 669 530 000 | 1 191 290 000 | 1 191 290 000 | 50 | 595 645 000 | 595 645 000 | Ireland |
| Italy | 5 111 376 000 | 13 484 519 000 | 13 484 519 000 | 50 | 6 742 259 500 | 5 111 376 000 | |
| Cyprus | 40 534 334 | 121 603 000 | 81 068 667 | 50 | 40 534 334 | 40 534 334 | Cyprus |
| Latvia | 27 922 000 | 96 620 000 | 64 413 333 | 50 | 32 206 667 | 27 922 000 | |
| Lithuania | 55 132 000 | 165 396 000 | 110 264 000 | 50 | 55 132 000 | 55 132 000 | Lithuania |
| Luxembourg | 148 070 000 | 210 860 000 | 210 860 000 | 50 | 105 430 000 | 105 430 000 | Luxembourg |
| Hungary | 243 472 334 | 730 417 000 | 486 944 667 | 50 | 243 472 334 | 243 472 334 | Hungary |
| Malta | 14 767 000 | 44 301 000 | 29 534 000 | 50 | 14 767 000 | 14 767 000 | Malta |
| Netherlands | 2 284 080 000 | 4 749 115 000 | 4 749 115 000 | 50 | 2 374 557 500 | 2 284 080 000 | |
| Austria | 1 079 955 000 | 2 271 675 000 | 2 271 675 000 | 50 | 1 135 837 500 | 1 079 955 000 | |
| Poland | 638 935 667 | 1 916 807 000 | 1 277 871 333 | 50 | 638 935 667 | 638 935 667 | Poland |
| Portugal | 854 964 000 | 1 367 850 000 | 1 367 850 000 | 50 | 683 925 000 | 683 925 000 | Portugal |
| Slovenia | 90 193 000 | 270 579 000 | 180 386 000 | 50 | 90 193 000 | 90 193 000 | Slovenia |
| Slovakia | 109 203 334 | 327 610 000 | 218 406 667 | 50 | 109 203 334 | 109 203 334 | Slovakia |
| Finland | 610 760 000 | 1 491 690 000 | 1 491 690 000 | 50 | 745 845 000 | 610 760 000 | |
| Sweden | 1 149 065 000 | 2 731 903 000 | 2 731 903 000 | 50 | 1 365 951 500 | 1 149 065 000 | |
| United Kingdom | 8 311 547 000 | 16 925 413 000 | 16 925 413 000 | 50 | 8 462 706 500 | 8 311 547 000 | |
| Total | 46 301 421 670 | 101 392 382 000 | 99 890 937 667 | | 49 945 468 837 | 45 454 249 170 | |

Member State

1 % of non-capped VAT base (8)

8

1 % of gross national income

1 % of reduced gross national income (9)

9

Capping rate (in %)

1 % of reduced gross national income multiplied by capping rate

1 % of capped VAT base (10), (11)

10

11

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Belgium

1 136 005 000

2 851 850 000

2 851 850 000

50

1 425 925 000

1 136 005 000

Czech Republic

251 390 334

754 171 000

502 780 667

50

251 390 334

251 390 334

Czech Republic

Denmark

769 837 000

1 965 545 000

1 965 545 000

50

982 772 500

769 837 000

Germany

9 862 567 000

21 995 480 000

21 995 480 000

50

10 997 740 000

9 862 567 000

Estonia

25 609 667

76 829 000

51 219 333

50

25 609 667

25 609 667

Estonia

Greece

839 136 000

1 636 305 000

1 636 305 000

50

818 152 500

818 152 500

Greece

Spain

4 384 805 000

7 692 360 000

7 692 360 000

50

3 846 180 000

3 846 180 000

Spain

France

7 592 565 000

16 322 194 000

16 322 194 000

50

8 161 097 000

7 592 565 000

Ireland

669 530 000

1 191 290 000

1 191 290 000

50

595 645 000

595 645 000

Ireland

Italy

5 111 376 000

13 484 519 000

13 484 519 000

50

6 742 259 500

5 111 376 000

Cyprus

40 534 334

121 603 000

81 068 667

50

40 534 334

40 534 334

Cyprus

Latvia

27 922 000

96 620 000

64 413 333

50

32 206 667

27 922 000

Lithuania

55 132 000

165 396 000

110 264 000

50

55 132 000

55 132 000

Lithuania

Luxembourg

148 070 000

210 860 000

210 860 000

50

105 430 000

105 430 000

Luxembourg

Hungary

243 472 334

730 417 000

486 944 667

50

243 472 334

243 472 334

Hungary

Malta

14 767 000

44 301 000

29 534 000

50

14 767 000

14 767 000

Malta

Netherlands

2 284 080 000

4 749 115 000

4 749 115 000

50

2 374 557 500

2 284 080 000

Austria

1 079 955 000

2 271 675 000

2 271 675 000

50

1 135 837 500

1 079 955 000

Poland

638 935 667

1 916 807 000

1 277 871 333

50

638 935 667

638 935 667

Poland

Portugal

854 964 000

1 367 850 000

1 367 850 000

50

683 925 000

683 925 000

Portugal

Slovenia

90 193 000

270 579 000

180 386 000

50

90 193 000

90 193 000

Slovenia

Slovakia

109 203 334

327 610 000

218 406 667

50

109 203 334

109 203 334

Slovakia

Finland

610 760 000

1 491 690 000

1 491 690 000

50

745 845 000

610 760 000

Sweden

1 149 065 000

2 731 903 000

2 731 903 000

50

1 365 951 500

1 149 065 000

United Kingdom

8 311 547 000

16 925 413 000

16 925 413 000

50

8 462 706 500

8 311 547 000

Total

46 301 421 670

101 392 382 000

99 890 937 667

49 945 468 837

45 454 249 170

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

| Uniform rate (%) = Maximum call rate – frozen rate |
| --- |
| A. The maximum call rate is set at 0,50 % for 2004. |
| B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): |
| (1) calculation of the theoretical share of the countries with a restricted financial burden: |
| In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. |
| Formula for a country with a restricted financial burden, for example Germany: |
| Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction |
| Example: Germany: |
| Germany’s theoretical VAT contribution = 9 862 567 000 / (45 454 249 170 – 8 311 547 000 ) × 1/4 × 4 659 749 907 = 309 327 896,033845 |
| (2) calculation of the frozen rate |
| Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)] |
| Frozen rate = 4 659 749 907 – (309 327 896,033845 + 71 637 501,7551702 + 33 871 527,3580631 + 36 039 081,7984942 )] / [45 454 249 170 – (8 311 547 000 + 9 862 567 000 + 2 284 080 000 + 1 079 955 000 + 1 149 065 000 )] |
| Frozen rate = 0,184867017976958 % |
| Uniform rate |
| 0,50 % – 0,184867017976958 % = 0,315132982023042 % |

Uniform rate (%) = Maximum call rate – frozen rate

A. The maximum call rate is set at 0,50 % for 2004.

B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(1) calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, for example Germany:

Formula for a country with a restricted financial burden, for example Germany:

Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction

Example: Germany:

Example: Germany:

Germany’s theoretical VAT contribution = 9 862 567 000 / (45 454 249 170 – 8 311 547 000 ) × 1/4 × 4 659 749 907 = 309 327 896,033845

(2) calculation of the frozen rate

Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)]

Frozen rate = 4 659 749 907 – (309 327 896,033845 + 71 637 501,7551702 + 33 871 527,3580631 + 36 039 081,7984942 )] / [45 454 249 170 – (8 311 547 000 + 9 862 567 000 + 2 284 080 000 + 1 079 955 000 + 1 149 065 000 )]

Frozen rate = 0,184867017976958 %

Uniform rate

0,50 % – 0,184867017976958 % = 0,315132982023042 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

| Member State | 1 % of capped VAT base (12) | Maximum VAT call rate (in %) | Uniform rate of VAT own resources (in %) | VAT own resources at uniform rate |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) × (3) |
| Belgium | 1 136 005 000 | 0,50 | 0,315132982 | 357 992 643 |
| Czech Republic | 251 390 334 | 0,50 | 0,315132982 | 79 221 386 |
| Denmark | 769 837 000 | 0,50 | 0,315132982 | 242 601 029 |
| Germany | 9 862 567 000 | 0,50 | 0,315132982 | 3 108 020 149 |
| Estonia | 25 609 667 | 0,50 | 0,315132982 | 8 070 451 |
| Greece | 818 152 500 | 0,50 | 0,315132982 | 257 826 837 |
| Spain | 3 846 180 000 | 0,50 | 0,315132982 | 1 212 058 173 |
| France | 7 592 565 000 | 0,50 | 0,315132982 | 2 392 667 650 |
| Ireland | 595 645 000 | 0,50 | 0,315132982 | 187 707 385 |
| Italy | 5 111 376 000 | 0,50 | 0,315132982 | 1 610 763 161 |
| Cyprus | 40 534 334 | 0,50 | 0,315132982 | 12 773 706 |
| Latvia | 27 922 000 | 0,50 | 0,315132982 | 8 799 143 |
| Lithuania | 55 132 000 | 0,50 | 0,315132982 | 17 373 912 |
| Luxembourg | 105 430 000 | 0,50 | 0,315132982 | 33 224 470 |
| Hungary | 243 472 334 | 0,50 | 0,315132982 | 76 726 163 |
| Malta | 14 767 000 | 0,50 | 0,315132982 | 4 653 569 |
| Netherlands | 2 284 080 000 | 0,50 | 0,315132982 | 719 788 942 |
| Austria | 1 079 955 000 | 0,50 | 0,315132982 | 340 329 440 |
| Poland | 638 935 667 | 0,50 | 0,315132982 | 201 349 702 |
| Portugal | 683 925 000 | 0,50 | 0,315132982 | 215 527 325 |
| Slovenia | 90 193 000 | 0,50 | 0,315132982 | 28 422 789 |
| Slovakia | 109 203 334 | 0,50 | 0,315132982 | 34 413 572 |
| Finland | 610 760 000 | 0,50 | 0,315132982 | 192 470 620 |
| Sweden | 1 149 065 000 | 0,50 | 0,315132982 | 362 108 280 |
| United Kingdom | 8 311 547 000 | 0,50 | 0,315132982 | 2 619 242 591 |
| Total | 45 454 249 170 | | | 14 324 133 088 |

Member State

1 % of capped VAT base (12)

12

Maximum VAT call rate (in %)

Uniform rate of VAT own resources (in %)

VAT own resources at uniform rate

(1)

(2)

(3)

(4) = (1) × (3)

Belgium

1 136 005 000

0,50

0,315132982

357 992 643

Czech Republic

251 390 334

0,50

0,315132982

79 221 386

Denmark

769 837 000

0,50

0,315132982

242 601 029

Germany

9 862 567 000

0,50

0,315132982

3 108 020 149

Estonia

25 609 667

0,50

0,315132982

8 070 451

Greece

818 152 500

0,50

0,315132982

257 826 837

Spain

3 846 180 000

0,50

0,315132982

1 212 058 173

France

7 592 565 000

0,50

0,315132982

2 392 667 650

Ireland

595 645 000

0,50

0,315132982

187 707 385

Italy

5 111 376 000

0,50

0,315132982

1 610 763 161

Cyprus

40 534 334

0,50

0,315132982

12 773 706

Latvia

27 922 000

0,50

0,315132982

8 799 143

Lithuania

55 132 000

0,50

0,315132982

17 373 912

Luxembourg

105 430 000

0,50

0,315132982

33 224 470

Hungary

243 472 334

0,50

0,315132982

76 726 163

Malta

14 767 000

0,50

0,315132982

4 653 569

Netherlands

2 284 080 000

0,50

0,315132982

719 788 942

Austria

1 079 955 000

0,50

0,315132982

340 329 440

Poland

638 935 667

0,50

0,315132982

201 349 702

Portugal

683 925 000

0,50

0,315132982

215 527 325

Slovenia

90 193 000

0,50

0,315132982

28 422 789

Slovakia

109 203 334

0,50

0,315132982

34 413 572

Finland

610 760 000

0,50

0,315132982

192 470 620

Sweden

1 149 065 000

0,50

0,315132982

362 108 280

United Kingdom

8 311 547 000

0,50

0,315132982

2 619 242 591

Total

45 454 249 170

14 324 133 088

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

| Member State | 1 % of reduced gross national income (13) | Uniform rate of ‘additional base’‚ own resources | ‘Additional base’ own resources at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 2 851 850 000 | | 1 936 285 751 |
| Czech Republic | 502 780 667 | | 341 366 847 |
| Denmark | 1 965 545 000 | | 1 334 522 074 |
| Germany | 21 995 480 000 | | 14 934 002 315 |
| Estonia | 51 219 333 | | 34 775 765 |
| Greece | 1 636 305 000 | | 1 110 982 014 |
| Spain | 7 692 360 000 | | 5 222 787 684 |
| France | 16 322 194 000 | | 11 082 080 636 |
| Ireland | 1 191 290 000 | | 808 835 616 |
| Italy | 13 484 519 000 | | 9 155 419 112 |
| Cyprus | 81 068 667 | | 55 042 202 |
| Latvia | 64 413 333 | 0,6789578 (14) | 43 733 934 |
| Lithuania | 110 264 000 | | 74 864 601 |
| Luxembourg | 210 860 000 | | 143 165 038 |
| Hungary | 486 944 667 | | 330 614 871 |
| Malta | 29 534 000 | | 20 052 339 |
| Netherlands | 4 749 115 000 | | 3 224 448 587 |
| Austria | 2 271 675 000 | | 1 542 371 420 |
| Poland | 1 277 871 333 | | 867 620 686 |
| Portugal | 1 367 850 000 | | 928 712 402 |
| Slovenia | 180 386 000 | | 122 474 478 |
| Slovakia | 218 406 667 | | 148 288 906 |
| Finland | 1 491 690 000 | | 1 012 794 534 |
| Sweden | 2 731 903 000 | | 1 854 846 802 |
| United Kingdom | 16 925 413 000 | | 11 491 640 871 |
| Total | 99 890 937 667 | | 67 821 729 485 |

Member State

1 % of reduced gross national income (13)

13

Uniform rate of ‘additional base’‚ own resources

‘Additional base’ own resources at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

2 851 850 000

1 936 285 751

Czech Republic

502 780 667

341 366 847

Denmark

1 965 545 000

1 334 522 074

Germany

21 995 480 000

14 934 002 315

Estonia

51 219 333

34 775 765

Greece

1 636 305 000

1 110 982 014

Spain

7 692 360 000

5 222 787 684

France

16 322 194 000

11 082 080 636

Ireland

1 191 290 000

808 835 616

Italy

13 484 519 000

9 155 419 112

Cyprus

81 068 667

55 042 202

Latvia

64 413 333

0,6789578 (14)

14

43 733 934

Lithuania

110 264 000

74 864 601

Luxembourg

210 860 000

143 165 038

Hungary

486 944 667

330 614 871

Malta

29 534 000

20 052 339

Netherlands

4 749 115 000

3 224 448 587

Austria

2 271 675 000

1 542 371 420

Poland

1 277 871 333

867 620 686

Portugal

1 367 850 000

928 712 402

Slovenia

180 386 000

122 474 478

Slovakia

218 406 667

148 288 906

Finland

1 491 690 000

1 012 794 534

Sweden

2 731 903 000

1 854 846 802

United Kingdom

16 925 413 000

11 491 640 871

Total

99 890 937 667

67 821 729 485

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

| Member State | Reserve for loans and loan guarantees | Reserve for emergency aid. | GNI own resources excluding reserves | GNI own resources at uniform rate |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (2) + (3) |
| Belgium | 6 309 470 | 6 309 470 | 1 923 666 811 | 1 936 285 751 |
| Czech Republic | 1 112 358 | 1 112 358 | 339 142 131 | 341 366 847 |
| Denmark | 4 348 597 | 4 348 597 | 1 325 824 880 | 1 334 522 074 |
| Germany | 48 663 087 | 48 663 087 | 14 836 676 141 | 14 934 002 315 |
| Estonia | 113 318 | 113 318 | 34 549 129 | 34 775 765 |
| Greece | 3 620 182 | 3 620 182 | 1 103 741 650 | 1 110 982 014 |
| Spain | 17 018 677 | 17 018 677 | 5 188 750 330 | 5 222 787 684 |
| France | 36 111 433 | 36 111 433 | 11 009 857 770 | 11 082 080 636 |
| Ireland | 2 635 625 | 2 635 625 | 803 564 366 | 808 835 616 |
| Italy | 29 833 324 | 29 833 324 | 9 095 752 464 | 9 155 419 112 |
| Cyprus | 179 357 | 179 357 | 54 683 488 | 55 042 202 |
| Latvia | 142 509 | 142 509 | 43 448 916 | 43 733 934 |
| Lithuania | 243 949 | 243 949 | 74 376 703 | 74 864 601 |
| Luxembourg | 466 509 | 466 509 | 142 232 020 | 143 165 038 |
| Hungary | 1 077 323 | 1 077 323 | 328 460 225 | 330 614 871 |
| Malta | 65 341 | 65 341 | 19 921 657 | 20 052 339 |
| Netherlands | 10 507 003 | 10 507 003 | 3 203 434 581 | 3 224 448 587 |
| Austria | 5 025 883 | 5 025 883 | 1 532 319 654 | 1 542 371 420 |
| Poland | 2 827 179 | 2 827 179 | 861 966 328 | 867 620 686 |
| Portugal | 3 026 249 | 3 026 249 | 922 659 904 | 928 712 402 |
| Slovenia | 399 088 | 399 088 | 121 676 302 | 122 474 478 |
| Slovakia | 483 206 | 483 206 | 147 322 494 | 148 288 906 |
| Finland | 3 300 234 | 3 300 234 | 1 006 194 066 | 1 012 794 534 |
| Sweden | 6 044 097 | 6 044 097 | 1 842 758 608 | 1 854 846 802 |
| United Kingdom | 37 446 002 | 37 446 002 | 11 416 748 867 | 11 491 640 871 |
| Total | 221 000 000 | 221 000 000 | 67 379 729 485 | 67 821 729 485 |
| Percentage of 1 % of reduced GNI (15) | 0,0022 | 0,0022 | 0,6745 | 0,6790 |

Member State

Reserve for loans and loan guarantees

Reserve for emergency aid.

GNI own resources excluding reserves

GNI own resources at uniform rate

(1)

(2)

(3)

(4) = (1) + (2) + (3)

Belgium

6 309 470

6 309 470

1 923 666 811

1 936 285 751

Czech Republic

1 112 358

1 112 358

339 142 131

341 366 847

Denmark

4 348 597

4 348 597

1 325 824 880

1 334 522 074

Germany

48 663 087

48 663 087

14 836 676 141

14 934 002 315

Estonia

113 318

113 318

34 549 129

34 775 765

Greece

3 620 182

3 620 182

1 103 741 650

1 110 982 014

Spain

17 018 677

17 018 677

5 188 750 330

5 222 787 684

France

36 111 433

36 111 433

11 009 857 770

11 082 080 636

Ireland

2 635 625

2 635 625

803 564 366

808 835 616

Italy

29 833 324

29 833 324

9 095 752 464

9 155 419 112

Cyprus

179 357

179 357

54 683 488

55 042 202

Latvia

142 509

142 509

43 448 916

43 733 934

Lithuania

243 949

243 949

74 376 703

74 864 601

Luxembourg

466 509

466 509

142 232 020

143 165 038

Hungary

1 077 323

1 077 323

328 460 225

330 614 871

Malta

65 341

65 341

19 921 657

20 052 339

Netherlands

10 507 003

10 507 003

3 203 434 581

3 224 448 587

Austria

5 025 883

5 025 883

1 532 319 654

1 542 371 420

Poland

2 827 179

2 827 179

861 966 328

867 620 686

Portugal

3 026 249

3 026 249

922 659 904

928 712 402

Slovenia

399 088

399 088

121 676 302

122 474 478

Slovakia

483 206

483 206

147 322 494

148 288 906

Finland

3 300 234

3 300 234

1 006 194 066

1 012 794 534

Sweden

6 044 097

6 044 097

1 842 758 608

1 854 846 802

United Kingdom

37 446 002

37 446 002

11 416 748 867

11 491 640 871

Total

221 000 000

221 000 000

67 379 729 485

67 821 729 485

Percentage of 1 % of reduced GNI (15)

15

0,0022

0,0022

0,6745

0,6790

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2003 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

| Description | Coefficient (%) (16) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total non-capped VAT bases | 19,27 % | |
| 2. United Kingdom's share (in %) of total allocated expenditure | 8,88 % | |
| 3. (1) – (2) | 10,38 % | |
| 4. Total allocated expenditure | | 78 012 899 288 |
| 5. (3) × (4) | | 8 101 226 495 |
| 6. 0,66 × (5) = initial amount | | 5 346 809 487 |
| 7. Benefit for the United Kingdom (17) | | 620 520 210 |
| 8. Basic compensation for the United Kingdom = (6) – (7) | | 4 726 289 277 |
| 9. Windfall gains deriving from traditional own resources (18) | | 66 539 370 |
| 10. Correction for the United Kingdom = (8) – (9) | | 4 659 749 907 |

Description

Coefficient (%) (16)

16

Amount

1. United Kingdom's share (in %) of total non-capped VAT bases

19,27 %

2. United Kingdom's share (in %) of total allocated expenditure

8,88 %

3. (1) – (2)

10,38 %

4. Total allocated expenditure

78 012 899 288

5. (3) × (4)

8 101 226 495

6. 0,66 × (5) = initial amount

5 346 809 487

7. Benefit for the United Kingdom (17)

17

620 520 210

8. Basic compensation for the United Kingdom = (6) – (7)

4 726 289 277

9. Windfall gains deriving from traditional own resources (18)

18

66 539 370

10. Correction for the United Kingdom = (8) – (9)

4 659 749 907

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 4 659 749 907 (Chapter 1 5)

| Member State | Percentage share of reduced GNI baseéduites (19) | 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 | 2,85 | 3,44 | 5,57 | | 1,60 | 5,04 | 234 639 250 |
| Czech Republic | 0,50 | 0,61 | 0,98 | | 0,28 | 0,89 | 41 366 860 |
| Denmark | 1,97 | 2,37 | 3,84 | | 1,10 | 3,47 | 161 717 483 |
| Germany | 22,02 | 26,51 | 0,00 | –19,88 | 0,00 | 6,63 | 308 843 451 |
| Estonia | 0,05 | 0,06 | 0,10 | | 0,03 | 0,09 | 4 214 130 |
| Greece | 1,64 | 1,97 | 3,19 | | 0,92 | 2,89 | 134 628 882 |
| Spain | 7,70 | 9,27 | 15,02 | | 4,31 | 13,58 | 632 897 796 |
| France | 16,34 | 19,67 | 31,87 | | 9,15 | 28,82 | 1 342 927 347 |
| Ireland | 1,19 | 1,44 | 2,33 | | 0,67 | 2,10 | 98 014 760 |
| Italy | 13,50 | 16,25 | 26,33 | | 7,56 | 23,81 | 1 109 454 362 |
| Cyprus | 0,08 | 0,10 | 0,16 | | 0,05 | 0,14 | 6 670 018 |
| Latvia | 0,06 | 0,08 | 0,13 | | 0,04 | 0,11 | 5 299 681 |
| Lithuania | 0,11 | 0,13 | 0,22 | | 0,06 | 0,19 | 9 072 098 |
| Luxembourg | 0,21 | 0,25 | 0,41 | | 0,12 | 0,37 | 17 348 750 |
| Hungary | 0,49 | 0,59 | 0,95 | | 0,27 | 0,86 | 40 063 934 |
| Malta | 0,03 | 0,04 | 0,06 | | 0,02 | 0,05 | 2 429 944 |
| Netherlands | 4,75 | 5,72 | 0,00 | –4,29 | 0,00 | 1,43 | 66 683 385 |
| Austria | 2,27 | 2,74 | 0,00 | –2,05 | 0,00 | 0,68 | 31 897 096 |
| Poland | 1,28 | 1,54 | 2,49 | | 0,72 | 2,26 | 105 138 339 |
| Portugal | 1,37 | 1,65 | 2,67 | | 0,77 | 2,42 | 112 541 437 |
| Slovenia | 0,18 | 0,22 | 0,35 | | 0,10 | 0,32 | 14 841 466 |
| Slovakia | 0,22 | 0,26 | 0,43 | | 0,12 | 0,39 | 17 969 661 |
| Finland | 1,49 | 1,80 | 2,91 | | 0,84 | 2,63 | 122 730 516 |
| Sweden | 2,73 | 3,29 | 0,00 | –2,47 | 0,00 | 0,82 | 38 359 261 |
| United Kingdom | 16,94 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –28,70 | 28,70 | 100,00 | 4 659 749 907 |

Member State

Percentage share of reduced GNI baseéduites (19)

19

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

2,85

3,44

5,57

1,60

5,04

234 639 250

Czech Republic

0,50

0,61

0,98

0,28

0,89

41 366 860

Denmark

1,97

2,37

3,84

1,10

3,47

161 717 483

Germany

22,02

26,51

0,00

–19,88

0,00

6,63

308 843 451

Estonia

0,05

0,06

0,10

0,03

0,09

4 214 130

Greece

1,64

1,97

3,19

0,92

2,89

134 628 882

Spain

7,70

9,27

15,02

4,31

13,58

632 897 796

France

16,34

19,67

31,87

9,15

28,82

1 342 927 347

Ireland

1,19

1,44

2,33

0,67

2,10

98 014 760

Italy

13,50

16,25

26,33

7,56

23,81

1 109 454 362

Cyprus

0,08

0,10

0,16

0,05

0,14

6 670 018

Latvia

0,06

0,08

0,13

0,04

0,11

5 299 681

Lithuania

0,11

0,13

0,22

0,06

0,19

9 072 098

Luxembourg

0,21

0,25

0,41

0,12

0,37

17 348 750

Hungary

0,49

0,59

0,95

0,27

0,86

40 063 934

Malta

0,03

0,04

0,06

0,02

0,05

2 429 944

Netherlands

4,75

5,72

0,00

–4,29

0,00

1,43

66 683 385

Austria

2,27

2,74

0,00

–2,05

0,00

0,68

31 897 096

Poland

1,28

1,54

2,49

0,72

2,26

105 138 339

Portugal

1,37

1,65

2,67

0,77

2,42

112 541 437

Slovenia

0,18

0,22

0,35

0,10

0,32

14 841 466

Slovakia

0,22

0,26

0,43

0,12

0,39

17 969 661

Finland

1,49

1,80

2,91

0,84

2,63

122 730 516

Sweden

2,73

3,29

0,00

–2,47

0,00

0,82

38 359 261

United Kingdom

16,94

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–28,70

28,70

100,00

4 659 749 907

The calculations are made to 15 decimal places.

TABLE 7

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

| Member State | Net agricultural duties (75 %) | Net sugar and isoglucose levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | VAT own resources at uniform rate | GNI own resources excluding reserves | GNI own resources, reserves | Correction for the United Kingdom | Total own resources (20) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (2) + (3) | (5) | (6) | (7) | (8) | (9) = (4) + (5) + (6) + (7) + (8) |
| Belgium | 16 125 000 | 21 000 000 | 1 026 450 000 | 1 063 575 000 | 357 992 643 | 1 923 666 811 | 12 618 940 | 234 639 250 | 3 592 492 644 |
| Czech Republic | 4 575 000 | | 50 475 000 | 55 050 000 | 79 221 386 | 339 142 131 | 2 224 716 | 41 366 860 | 517 005 093 |
| Denmark | 5 175 000 | 12 225 000 | 197 025 000 | 214 425 000 | 242 601 029 | 1 325 824 880 | 8 697 194 | 161 717 483 | 1 953 265 586 |
| Germany | 101 550 000 | 129 675 000 | 2 091 225 000 | 2 322 450 000 | 3 108 020 149 | 14 836 676 141 | 97 326 174 | 308 843 451 | 20 673 315 915 |
| Estonia | 600 000 | | 6 675 000 | 7 275 000 | 8 070 451 | 34 549 129 | 226 636 | 4 214 130 | 54 335 346 |
| Greece | 8 475 000 | 4 725 000 | 132 075 000 | 145 275 000 | 257 826 837 | 1 103 741 650 | 7 240 364 | 134 628 882 | 1 648 712 733 |
| Spain | 26 850 000 | 9 600 000 | 676 875 000 | 713 325 000 | 1 212 058 173 | 5 188 750 330 | 34 037 354 | 632 897 796 | 7 781 068 653 |
| France | 93 375 000 | 97 500 000 | 898 275 000 | 1 089 150 000 | 2 392 667 650 | 11 009 857 770 | 72 222 866 | 1 342 927 347 | 15 906 825 633 |
| Ireland | 525 000 | 2 850 000 | 103 275 000 | 106 650 000 | 187 707 385 | 803 564 366 | 5 271 250 | 98 014 760 | 1 201 207 761 |
| Italy | 51 150 000 | 24 600 000 | 984 150 000 | 1 059 900 000 | 1 610 763 161 | 9 095 752 464 | 59 666 648 | 1 109 454 362 | 12 935 536 635 |
| Cyprus | 900 000 | | 9 450 000 | 10 350 000 | 12 773 706 | 54 683 488 | 358 714 | 6 670 018 | 84 835 926 |
| Latvia | 450 000 | | 5 100 000 | 5 550 000 | 8 799 143 | 43 448 916 | 285 018 | 5 299 681 | 63 382 758 |
| Lithuania | 1 575 000 | | 17 025 000 | 18 600 000 | 17 373 912 | 74 376 703 | 487 898 | 9 072 098 | 119 910 611 |
| Luxembourg | 150 000 | | 12 750 000 | 12 900 000 | 33 224 470 | 142 232 020 | 933 018 | 17 348 750 | 206 638 258 |
| Hungary | 7 200 000 | | 78 975 000 | 86 175 000 | 76 726 163 | 328 460 225 | 2 154 646 | 40 063 934 | 533 579 968 |
| Malta | 525 000 | | 5 400 000 | 5 925 000 | 4 653 569 | 19 921 657 | 130 682 | 2 429 944 | 33 060 852 |
| Netherlands | 142 050 000 | 23 700 000 | 1 021 875 000 | 1 187 625 000 | 719 788 942 | 3 203 434 581 | 21 014 006 | 66 683 385 | 5 198 545 914 |
| Austria | 7 575 000 | 9 675 000 | 159 300 000 | 176 550 000 | 340 329 440 | 1 532 319 654 | 10 051 766 | 31 897 096 | 2 091 147 956 |
| Poland | 8 400 000 | | 92 625 000 | 101 025 000 | 201 349 702 | 861 966 328 | 5 654 358 | 105 138 339 | 1 275 133 727 |
| Portugal | 14 325 000 | 375 000 | 93 825 000 | 108 525 000 | 215 527 325 | 922 659 904 | 6 052 498 | 112 541 437 | 1 365 306 164 |
| Slovenia | 1 275 000 | | 14 100 000 | 15 375 000 | 28 422 789 | 121 676 302 | 798 176 | 14 841 466 | 181 113 733 |
| Slovakia | 2 325 000 | | 25 125 000 | 27 450 000 | 34 413 572 | 147 322 494 | 966 412 | 17 969 661 | 228 122 139 |
| Finland | 2 625 000 | 2 175 000 | 75 300 000 | 80 100 000 | 192 470 620 | 1 006 194 066 | 6 600 468 | 122 730 516 | 1 408 095 670 |
| Sweden | 10 350 000 | 5 475 000 | 265 350 000 | 281 175 000 | 362 108 280 | 1 842 758 608 | 12 088 194 | 38 359 261 | 2 536 489 343 |
| United Kingdom | 350 850 000 | 16 350 000 | 2 112 225 000 | 2 479 425 000 | 2 619 242 591 | 11 416 748 867 | 74 892 004 | –4 659 749 907 | 11 930 558 555 |
| Total | 858 975 000 | 359 925 000 | 10 154 925 000 | 11 373 825 000 | 14 324 133 088 | 67 379 729 485 | 442 000 000 | 0 | 93 519 687 573 |

Member State

Net agricultural duties (75 %)

Net sugar and isoglucose levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

VAT own resources at uniform rate

GNI own resources excluding reserves

GNI own resources, reserves

Correction for the United Kingdom

Total own resources (20)

20

(1)

(2)

(3)

(4) = (1) + (2) + (3)

(5)

(6)

(7)

(8)

(9) = (4) + (5) + (6) + (7) + (8)

Belgium

16 125 000

21 000 000

1 026 450 000

1 063 575 000

357 992 643

1 923 666 811

12 618 940

234 639 250

3 592 492 644

Czech Republic

4 575 000

50 475 000

55 050 000

79 221 386

339 142 131

2 224 716

41 366 860

517 005 093

Denmark

5 175 000

12 225 000

197 025 000

214 425 000

242 601 029

1 325 824 880

8 697 194

161 717 483

1 953 265 586

Germany

101 550 000

129 675 000

2 091 225 000

2 322 450 000

3 108 020 149

14 836 676 141

97 326 174

308 843 451

20 673 315 915

Estonia

600 000

6 675 000

7 275 000

8 070 451

34 549 129

226 636

4 214 130

54 335 346

Greece

8 475 000

4 725 000

132 075 000

145 275 000

257 826 837

1 103 741 650

7 240 364

134 628 882

1 648 712 733

Spain

26 850 000

9 600 000

676 875 000

713 325 000

1 212 058 173

5 188 750 330

34 037 354

632 897 796

7 781 068 653

France

93 375 000

97 500 000

898 275 000

1 089 150 000

2 392 667 650

11 009 857 770

72 222 866

1 342 927 347

15 906 825 633

Ireland

525 000

2 850 000

103 275 000

106 650 000

187 707 385

803 564 366

5 271 250

98 014 760

1 201 207 761

Italy

51 150 000

24 600 000

984 150 000

1 059 900 000

1 610 763 161

9 095 752 464

59 666 648

1 109 454 362

12 935 536 635

Cyprus

900 000

9 450 000

10 350 000

12 773 706

54 683 488

358 714

6 670 018

84 835 926

Latvia

450 000

5 100 000

5 550 000

8 799 143

43 448 916

285 018

5 299 681

63 382 758

Lithuania

1 575 000

17 025 000

18 600 000

17 373 912

74 376 703

487 898

9 072 098

119 910 611

Luxembourg

150 000

12 750 000

12 900 000

33 224 470

142 232 020

933 018

17 348 750

206 638 258

Hungary

7 200 000

78 975 000

86 175 000

76 726 163

328 460 225

2 154 646

40 063 934

533 579 968

Malta

525 000

5 400 000

5 925 000

4 653 569

19 921 657

130 682

2 429 944

33 060 852

Netherlands

142 050 000

23 700 000

1 021 875 000

1 187 625 000

719 788 942

3 203 434 581

21 014 006

66 683 385

5 198 545 914

Austria

7 575 000

9 675 000

159 300 000

176 550 000

340 329 440

1 532 319 654

10 051 766

31 897 096

2 091 147 956

Poland

8 400 000

92 625 000

101 025 000

201 349 702

861 966 328

5 654 358

105 138 339

1 275 133 727

Portugal

14 325 000

375 000

93 825 000

108 525 000

215 527 325

922 659 904

6 052 498

112 541 437

1 365 306 164

Slovenia

1 275 000

14 100 000

15 375 000

28 422 789

121 676 302

798 176

14 841 466

181 113 733

Slovakia

2 325 000

25 125 000

27 450 000

34 413 572

147 322 494

966 412

17 969 661

228 122 139

Finland

2 625 000

2 175 000

75 300 000

80 100 000

192 470 620

1 006 194 066

6 600 468

122 730 516

1 408 095 670

Sweden

10 350 000

5 475 000

265 350 000

281 175 000

362 108 280

1 842 758 608

12 088 194

38 359 261

2 536 489 343

United Kingdom

350 850 000

16 350 000

2 112 225 000

2 479 425 000

2 619 242 591

11 416 748 867

74 892 004

–4 659 749 907

11 930 558 555

Total

858 975 000

359 925 000

10 154 925 000

11 373 825 000

14 324 133 088

67 379 729 485

442 000 000

0

93 519 687 573

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

| Title | Heading | Budget 2004 | Amending budget No. 7 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 98 989 531 279 | –5 469 843 706 | 93 519 687 573 |
| 2 | ADJUSTMENT OF COLLECTION COSTS | — | | — |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 5 469 843 706 | 5 469 843 706 |
| 4 | MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES | 680 351 477 | | 680 351 477 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 66 496 286 | | 66 496 286 |
| 6 | CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS | 200 000 | | 200 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | p.m. | | p.m. |
| 8 | BORROWING-AND-LENDING OPERATIONS | 25 863 805 | | 25 863 805 |
| 9 | MISCELLANEOUS REVENUE | 43 489 254 | | 43 489 254 |
| | GRAND TOTAL | 99 805 932 101 | 0 | 99 805 932 101 |

Title

Heading

Budget 2004

Amending budget No. 7

New amount

1

OWN RESOURCES

98 989 531 279

–5 469 843 706

93 519 687 573

2

ADJUSTMENT OF COLLECTION COSTS

—

—

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

5 469 843 706

5 469 843 706

4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

680 351 477

680 351 477

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

66 496 286

66 496 286

6

CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS

200 000

200 000

7

INTEREST ON LATE PAYMENTS AND FINES

p.m.

p.m.

8

BORROWING-AND-LENDING OPERATIONS

25 863 805

25 863 805

9

MISCELLANEOUS REVENUE

43 489 254

43 489 254

GRAND TOTAL

GRAND TOTAL

99 805 932 101

99 805 932 101

0

0

99 805 932 101

99 805 932 101

TITLE 1

OWN RESOURCES

| Article
  Item | Heading | Budget 2004 | Amending budget No. 7 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 1 4 |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom |
| 1 4 0 0 | Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid | 72 849 573 191 | –5 469 843 706 | 67 379 729 485 |
| | Article 1 4 0 — Total | 73 291 573 191 | –5 469 843 706 | 67 821 729 485 |
| | CHAPTER 1 4 — TOTAL | 73 291 573 191 | –5 469 843 706 | 67 821 729 485 |
| | Title 1 — Total | 98 989 531 279 | –5 469 843 706 | 93 519 687 573 |
| CHAPTER 1 4 —  OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM |

Article

Item

Heading

Budget 2004

Amending budget No. 7

New amount

CHAPTER 1 4

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0

Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

72 849 573 191

–5 469 843 706

67 379 729 485

Article 1 4 0 — Total

Article 1 4 0 — Total

73 291 573 191

–5 469 843 706

67 821 729 485

CHAPTER 1 4 — TOTAL

73 291 573 191

–5 469 843 706

67 821 729 485

Title 1 — Total

Title 1 — Total

98 989 531 279

98 989 531 279

–5 469 843 706

–5 469 843 706

93 519 687 573

93 519 687 573

CHAPTER 1 4 —  OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

| Budget 2004 | Amending budget No. 7 | New amount |
| --- | --- | --- |
| 72 849 573 191 | –5 469 843 706 | 67 379 729 485 |

Budget 2004

Amending budget No. 7

New amount

72 849 573 191

–5 469 843 706

67 379 729 485

Remarks

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6745 %.

| Member State | Budget 2004 | Amending budget No 7 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 079 828 862 | – 156 162 051 | 1 923 666 811 |
| Czech Republic | 366 673 474 | –27 531 343 | 339 142 131 |
| Denmark | 1 433 454 503 | – 107 629 623 | 1 325 824 880 |
| Germany | 16 041 108 100 | –1 204 431 959 | 14 836 676 141 |
| Estonia | 37 353 805 | –2 804 676 | 34 549 129 |
| Greece | 1 193 342 697 | –89 601 047 | 1 103 741 650 |
| Spain | 5 609 969 791 | – 421 219 461 | 5 188 750 330 |
| France | 11 903 631 042 | – 893 773 272 | 11 009 857 770 |
| Ireland | 868 797 212 | –65 232 846 | 803 564 366 |
| Italy | 9 834 139 881 | – 738 387 417 | 9 095 752 464 |
| Cyprus | 59 122 659 | –4 439 171 | 54 683 488 |
| Latvia | 46 976 071 | –3 527 155 | 43 448 916 |
| Lithuania | 80 414 556 | –6 037 853 | 74 376 703 |
| Luxembourg | 153 778 325 | –11 546 305 | 142 232 020 |
| Hungary | 355 124 418 | –26 664 193 | 328 460 225 |
| Malta | 21 538 885 | –1 617 228 | 19 921 657 |
| Netherlands | 3 463 487 369 | – 260 052 788 | 3 203 434 581 |
| Austria | 1 656 712 391 | – 124 392 737 | 1 532 319 654 |
| Poland | 931 940 208 | –69 973 880 | 861 966 328 |
| Portugal | 997 560 850 | –74 900 946 | 922 659 904 |
| Slovenia | 131 553 907 | –9 877 605 | 121 676 302 |
| Slovakia | 159 282 041 | –11 959 547 | 147 322 494 |
| Finland | 1 087 876 262 | –81 682 196 | 1 006 194 066 |
| Sweden | 1 992 352 583 | – 149 593 975 | 1 842 758 608 |
| United Kingdom | 12 343 553 299 | – 926 804 432 | 11 416 748 867 |
| Item 1 4 0 0 — Total | 72 849 573 191 | –5 469 843 706 | 67 379 729 485 |

Member State

Budget 2004

Amending budget No 7

New amount

Belgium

2 079 828 862

– 156 162 051

1 923 666 811

Czech Republic

366 673 474

–27 531 343

339 142 131

Denmark

1 433 454 503

– 107 629 623

1 325 824 880

Germany

16 041 108 100

–1 204 431 959

14 836 676 141

Estonia

37 353 805

–2 804 676

34 549 129

Greece

1 193 342 697

–89 601 047

1 103 741 650

Spain

5 609 969 791

– 421 219 461

5 188 750 330

France

11 903 631 042

– 893 773 272

11 009 857 770

Ireland

868 797 212

–65 232 846

803 564 366

Italy

9 834 139 881

– 738 387 417

9 095 752 464

Cyprus

59 122 659

–4 439 171

54 683 488

Latvia

46 976 071

–3 527 155

43 448 916

Lithuania

80 414 556

–6 037 853

74 376 703

Luxembourg

153 778 325

–11 546 305

142 232 020

Hungary

355 124 418

–26 664 193

328 460 225

Malta

21 538 885

–1 617 228

19 921 657

Netherlands

3 463 487 369

– 260 052 788

3 203 434 581

Austria

1 656 712 391

– 124 392 737

1 532 319 654

Poland

931 940 208

–69 973 880

861 966 328

Portugal

997 560 850

–74 900 946

922 659 904

Slovenia

131 553 907

–9 877 605

121 676 302

Slovakia

159 282 041

–11 959 547

147 322 494

Finland

1 087 876 262

–81 682 196

1 006 194 066

Sweden

1 992 352 583

– 149 593 975

1 842 758 608

United Kingdom

12 343 553 299

– 926 804 432

11 416 748 867

Item 1 4 0 0 — Total

72 849 573 191

–5 469 843 706

67 379 729 485

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Article
  Item | Heading | Budget 2004 | Amending budget No. 7 | New amount |
| --- | --- | --- | --- | --- |
| | CHAPTER 3 0 |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 5 469 843 706 | 5 469 843 706 |
| | CHAPTER 3 0 — TOTAL | p.m. | 5 469 843 706 | 5 469 843 706 |
| | Title 3 — Total | p.m. | 5 469 843 706 | 5 469 843 706 |
| | GRAND TOTAL | 99 805 932 101 | 0 | 99 805 932 101 |
| CHAPTER 3 0 —  SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |

Article

Item

Heading

Budget 2004

Amending budget No. 7

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.

5 469 843 706

5 469 843 706

CHAPTER 3 0 — TOTAL

p.m.

5 469 843 706

5 469 843 706

Title 3 — Total

Title 3 — Total

p.m.

p.m.

5 469 843 706

5 469 843 706

5 469 843 706

5 469 843 706

GRAND TOTAL

GRAND TOTAL

99 805 932 101

99 805 932 101

0

0

99 805 932 101

99 805 932 101

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

| Budget 2004 | Amending budget No. 7 | New amount |
| --- | --- | --- |
| p.m. | 5 469 843 706 | 5 469 843 706 |

Budget 2004

Amending budget No. 7

New amount

p.m.

5 469 843 706

5 469 843 706

Remarks

Remarks

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue 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 34 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.

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

---

(1)  Including ABs 1, 2, 3, 4, 5 and 6/2004.

1

(2)  The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

2

(3)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

3

(4)  Including ABs 1, 2, 3, 4, 5 and 6/2004.

4

(5)  The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

5

(6)  The own resources for draft budget 2004 are determined on the basis of the budget forecasts adopted at the 128th meeting of the Advisory Committee on Own Resources on 23 April 2003.

6

(7)  The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

7

(8)  The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia. As with the GNI, a reduction of one third has been applied to Latvia’s base to take account of the fact that the Accession Treaty took effect on 1 May 2004.

8

(9)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

9

(10)  The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia. As with the GNI, a reduction of one third has been applied to Latvia’s base to take account of the fact that the Accession Treaty took effect on 1 May 2004.

10

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

11

(12)  The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia.

12

(13)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

13

(14)  Calculation of rate: (67 821 729 485) / (99 890 937 667) = 0,678957782047186 %

14

(15)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

15

(16)  Rounded figures.

16

(17)  This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

17

(18)  These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.

18

(19)  The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

19

(20)  Total own resources as percentage of GNI: (93 519 687 573) / (10 139 238 200 000) = 0,92 %; own resources ceiling as percentage of GNI: 1,24 %.

20

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