# Official Journal L 270/14 O

| | ISSN 1725-2555 |
| --- | --- |
| Official Journal
  of the European Union | L 270 |
| | |
| English edition | Legislation | Volume 4814 October 2005 |

ISSN 1725-2555

Official Journal

of the European Union

L 270

English edition

Legislation

Volume 4814 October 2005

---

| Contents | | II   Acts whose publication is not obligatory | page |
| --- | --- | --- | --- |
| | | European Parliament |
| | * | Final adoption of amending budget No 3 of the European Union for the financial year 2005 | 1 |
| | * | Final adoption of amending budget No 4 of the European Union for the financial year 2005 | 17 |
| | * | Final adoption of amending budget No 5 of the European Union for the financial year 2005 | 37 |

Contents

II   Acts whose publication is not obligatory

page

European Parliament

*

Final adoption of amending budget No 3 of the European Union for the financial year 2005

1

*

Final adoption of amending budget No 4 of the European Union for the financial year 2005

17

*

Final adoption of amending budget No 5 of the European Union for the financial year 2005

37

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

---

II Acts whose publication is not obligatory

European Parliament

| 14.10.2005 | EN | Official Journal of the European Union | L 270/1 |
| --- | --- | --- | --- |

14.10.2005

EN

Official Journal of the European Union

L 270/1

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FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2005

(2005/699/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 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

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 (3),

Having regard to the decision of the European Parliament and the Council of 7 September 2005 on the mobilisation of the flexibility instrument according to point 24 of the abovementioned Interinstitutional Agreement of 6 May 1999 in favour of the rehabilitation and reconstruction assistance of the Tsunami-affected countries,

Having regard to Preliminary draft amending budget No 3/2005 of the European Union for the financial year 2005 presented by the Commission on 27 April 2005,

Having regard to Draft amending budget No 4/2005 of the European Union for the financial year 2005 established by the Council on 15 July 2005,

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 7 September 2005,

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 3 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 7 September 2005.

The President

J. BORRELL FONTELLES

---

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

1

(2)  
  OJ L 60, 8.3.2005, p. 1.

2

(3)  
  OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).

3

---

FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

Section III: Commission

| — Expenditure | 6 |
| --- | --- |

| — Title 05: Agriculture and rural development | 7 |
| --- | --- |

| — Title 19: External relations | 12 |
| --- | --- |

SECTION III

COMMISSION

EXPENDITURE

| Title | Heading | Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 01 | ECONOMIC AND FINANCIAL AFFAIRS | 452 732 509 | 462 854 009 | | | 452 732 509 | 462 854 009 |
| 02 | ENTERPRISE | 393 303 419 | 399 288 419 | | | 393 303 419 | 399 288 419 |
| 03 | COMPETITION | 88 839 252 | 88 839 252 | | | 88 839 252 | 88 839 252 |
| 04 | EMPLOYMENT AND SOCIAL AFFAIRS | 11 577 354 556 | 9 058 458 825 | | | 11 577 354 556 | 9 058 458 825 |
| 05 | AGRICULTURE AND RURAL DEVELOPMENT | 53 722 123 633 | 52 484 803 811 | | | 53 722 123 633 | 52 484 803 811 |
| 06 | ENERGY AND TRANSPORT | 1 413 397 334 | 1 346 158 134 | | | 1 413 397 334 | 1 346 158 134 |
| 07 | ENVIRONMENT | 322 320 776 | 319 290 776 | | | 322 320 776 | 319 290 776 |
| 08 | RESEARCH | 3 299 731 056 | 2 525 607 306 | | | 3 299 731 056 | 2 525 607 306 |
| 09 | INFORMATION SOCIETY | 1 335 651 319 | 1 181 111 319 | | | 1 335 651 319 | 1 181 111 319 |
| 10 | DIRECT RESEARCH | 366 422 464 | 348 310 914 | | | 366 422 464 | 348 310 914 |
| 11 | FISHERIES | 1 029 744 589 | 927 155 514 | | | 1 029 744 589 | 927 155 514 |
| 12 | INTERNAL MARKET | 73 349 263 | 72 749 263 | | | 73 349 263 | 72 749 263 |
| 13 | REGIONAL POLICY | 27 103 707 247 | 20 916 865 535 | | | 27 103 707 247 | 20 916 865 535 |
| 14 | TAXATION AND CUSTOMS UNION | 119 785 688 | 114 301 688 | | | 119 785 688 | 114 301 688 |
| 15 | EDUCATION AND CULTURE | 941 251 284 | 869 019 404 | | | 941 251 284 | 869 019 404 |
| 16 | PRESS AND COMMUNICATION | 185 012 786 | 176 001 686 | | | 185 012 786 | 176 001 686 |
| 17 | HEALTH AND CONSUMER PROTECTION | 513 511 715 | 516 164 510 | | | 513 511 715 | 516 164 510 |
| 18 | AREA OF FREEDOM, SECURITY AND JUSTICE | 578 452 580 | 566 255 804 | | | 578 452 580 | 566 255 804 |
| 19 | EXTERNAL RELATIONS | 3 061 836 673 | 3 281 150 276 | 15 000 000 | | 3 076 836 673 | 3 281 150 276 |
| 20 | TRADE | 76 234 391 | 77 254 391 | | | 76 234 391 | 77 254 391 |
| 21 | DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES | 1 235 215 936 | 1 315 772 436 | | | 1 235 215 936 | 1 315 772 436 |
| 22 | ENLARGEMENT | 1 853 819 158 | 2 681 549 158 | | | 1 853 819 158 | 2 681 549 158 |
| 23 | HUMANITARIAN AID | 513 098 157 | 515 460 657 | | | 513 098 157 | 515 460 657 |
| 24 | FIGHT AGAINST FRAUD | 61 395 038 | 58 235 038 | | | 61 395 038 | 58 235 038 |
| 25 | COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE | 209 126 692 | 207 311 692 | | | 209 126 692 | 207 311 692 |
| 26 | COMMISSION'S ADMINISTRATION | 647 663 022 | 647 663 022 | | | 647 663 022 | 647 663 022 |
| 27 | BUDGET | 1 385 620 356 | 1 385 620 356 | | | 1 385 620 356 | 1 385 620 356 |
| 28 | AUDIT | 10 602 470 | 10 602 470 | | | 10 602 470 | 10 602 470 |
| 29 | STATISTICS | 131 296 575 | 126 078 575 | | | 131 296 575 | 126 078 575 |
| 30 | PENSIONS | 899 771 000 | 899 771 000 | | | 899 771 000 | 899 771 000 |
| 31 | RESERVES | 557 192 789 | 325 722 789 | | | 557 192 789 | 325 722 789 |
| | Expenditure D — Total | 114 159 563 727 | 103 905 428 029 | 15 000 000 | | 114 174 563 727 | 103 905 428 029 |

Title

Heading

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

01

ECONOMIC AND FINANCIAL AFFAIRS

452 732 509

462 854 009

452 732 509

462 854 009

02

ENTERPRISE

393 303 419

399 288 419

393 303 419

399 288 419

03

COMPETITION

88 839 252

88 839 252

88 839 252

88 839 252

04

EMPLOYMENT AND SOCIAL AFFAIRS

11 577 354 556

9 058 458 825

11 577 354 556

9 058 458 825

05

AGRICULTURE AND RURAL DEVELOPMENT

53 722 123 633

52 484 803 811

53 722 123 633

52 484 803 811

06

ENERGY AND TRANSPORT

1 413 397 334

1 346 158 134

1 413 397 334

1 346 158 134

07

ENVIRONMENT

322 320 776

319 290 776

322 320 776

319 290 776

08

RESEARCH

3 299 731 056

2 525 607 306

3 299 731 056

2 525 607 306

09

INFORMATION SOCIETY

1 335 651 319

1 181 111 319

1 335 651 319

1 181 111 319

10

DIRECT RESEARCH

366 422 464

348 310 914

366 422 464

348 310 914

11

FISHERIES

1 029 744 589

927 155 514

1 029 744 589

927 155 514

12

INTERNAL MARKET

73 349 263

72 749 263

73 349 263

72 749 263

13

REGIONAL POLICY

27 103 707 247

20 916 865 535

27 103 707 247

20 916 865 535

14

TAXATION AND CUSTOMS UNION

119 785 688

114 301 688

119 785 688

114 301 688

15

EDUCATION AND CULTURE

941 251 284

869 019 404

941 251 284

869 019 404

16

PRESS AND COMMUNICATION

185 012 786

176 001 686

185 012 786

176 001 686

17

HEALTH AND CONSUMER PROTECTION

513 511 715

516 164 510

513 511 715

516 164 510

18

AREA OF FREEDOM, SECURITY AND JUSTICE

578 452 580

566 255 804

578 452 580

566 255 804

19

EXTERNAL RELATIONS

3 061 836 673

3 281 150 276

15 000 000

3 076 836 673

3 281 150 276

20

TRADE

76 234 391

77 254 391

76 234 391

77 254 391

21

DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES

1 235 215 936

1 315 772 436

1 235 215 936

1 315 772 436

22

ENLARGEMENT

1 853 819 158

2 681 549 158

1 853 819 158

2 681 549 158

23

HUMANITARIAN AID

513 098 157

515 460 657

513 098 157

515 460 657

24

FIGHT AGAINST FRAUD

61 395 038

58 235 038

61 395 038

58 235 038

25

COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE

209 126 692

207 311 692

209 126 692

207 311 692

26

COMMISSION'S ADMINISTRATION

647 663 022

647 663 022

647 663 022

647 663 022

27

BUDGET

1 385 620 356

1 385 620 356

1 385 620 356

1 385 620 356

28

AUDIT

10 602 470

10 602 470

10 602 470

10 602 470

29

STATISTICS

131 296 575

126 078 575

131 296 575

126 078 575

30

PENSIONS

899 771 000

899 771 000

899 771 000

899 771 000

31

RESERVES

557 192 789

325 722 789

557 192 789

325 722 789

Expenditure D — Total

114 159 563 727

103 905 428 029

15 000 000

114 174 563 727

103 905 428 029

TITLE 05

AGRICULTURE AND RURAL DEVELOPMENT

Overall objectives

The objectives of the common agricultural policy (CAP) derive directly from the Treaty and are, in particular, to stabilise markets, ensure a fair standard of living in the farming community and guarantee security of supplies.

The CAP has been reformed a number of times since it was first introduced, most recently with the agreement signed in June 2003 in Luxembourg. The key aim of that reform, as part of Agenda 2000, was to shift the slant of the farm economy towards the market in order to make the agricultural sector more competitive. Reflecting the multipurpose application of agricultural activity, the CAP must also be fully compatible with sustainable development, in particular by promoting environmentally friendly production methods and the effective use of resources. Rural development, the second pillar of the CAP, aims at enhancing the competitiveness of rural areas and preserving the environment and rural heritage in order to secure the future of rural areas and promote job maintenance and creation.

In 2005, the priorities for 2004 will be pursued, in particular as regards the implementation of the reforms adopted in 2003 and 2004, the operational application of the acquis in the new member countries and the World Trade Organisation (WTO) negotiations. These priorities are in addition to the regular activities of CAP.

| Title
  Chapter | Heading | Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 05 01 | ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA | 149 945 773 | 149 945 773 | | | 149 945 773 | 149 945 773 |
| 05 02 | PLANT PRODUCTS | 29 134 620 000 | 29 134 620 000 | | | 29 134 620 000 | 29 134 620 000 |
| 05 03 | ANIMAL PRODUCTS | 13 683 780 000 | 13 683 780 000 | | | 13 683 780 000 | 13 683 780 000 |
| 05 04 | RURAL DEVELOPMENT | 10 771 477 860 | 9 194 072 038 | | | 10 771 477 860 | 9 194 072 038 |
| 05 05 | SPECIAL ACCESSION PROGRAMME FOR AGRICULTURE AND RURAL DEVELOPMENT (SAPARD) | 248 800 000 | 577 500 000 | | | 248 800 000 | 577 500 000 |
| 05 06 | EXTERNAL RELATIONS | 5 270 000 | 5 270 000 | | | 5 270 000 | 5 270 000 |
| 05 07 | AUDIT OF AGRICULTURAL EXPENDITURE | – 374 085 000 | – 362 785 000 | | | – 374 085 000 | – 362 785 000 |
| 05 08 | POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA | 102 315 000 | 102 401 000 | | | 102 315 000 | 102 401 000 |
| 05 49 | EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION | — | p.m. | | | — | p.m. |
| | Title 05 — Total | 53 722 123 633 | 52 484 803 811 | | | 53 722 123 633 | 52 484 803 811 |

Title

Chapter

Heading

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

05 01

ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA

149 945 773

149 945 773

149 945 773

149 945 773

05 02

PLANT PRODUCTS

29 134 620 000

29 134 620 000

29 134 620 000

29 134 620 000

05 03

ANIMAL PRODUCTS

13 683 780 000

13 683 780 000

13 683 780 000

13 683 780 000

05 04

RURAL DEVELOPMENT

10 771 477 860

9 194 072 038

10 771 477 860

9 194 072 038

05 05

SPECIAL ACCESSION PROGRAMME FOR AGRICULTURE AND RURAL DEVELOPMENT (SAPARD)

248 800 000

577 500 000

248 800 000

577 500 000

05 06

EXTERNAL RELATIONS

5 270 000

5 270 000

5 270 000

5 270 000

05 07

AUDIT OF AGRICULTURAL EXPENDITURE

– 374 085 000

– 362 785 000

– 374 085 000

– 362 785 000

05 08

POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA

102 315 000

102 401 000

102 315 000

102 401 000

05 49

EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION

—

p.m.

—

p.m.

Title 05 — Total

53 722 123 633

52 484 803 811

53 722 123 633

52 484 803 811

CHAPTER 05 08 —POLICY STRATEGY AND COORDINATION OF ‘AGRICULTURE’ POLICY AREA

| Title
  Chapter
  Article
  Item | Heading | FP | Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 05 08 | POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA |
| 05 08 01 | Farm accountancy data network (FADN) | 3 | 14 000 000 | 14 000 000 | | | 14 000 000 | 14 000 000 |
| | Article 05 08 01 — Subtotal | | 14 000 000 | 14 000 000 | | | 14 000 000 | 14 000 000 |
| 05 08 02 | Surveys on the structure of agricultural holdings | 3 | 14 400 000 | 15 500 000 | | | 14 400 000 | 15 500 000 |
| | Article 05 08 02 — Subtotal | | 14 400 000 | 15 500 000 | | | 14 400 000 | 15 500 000 |
| 05 08 03 | Restructuring of systems for agricultural surveys | 3 | 7 615 000 | 6 601 000 | | | 7 615 000 | 6 601 000 |
| | Article 05 08 03 — Subtotal | | 7 615 000 | 6 601 000 | | | 7 615 000 | 6 601 000 |
| 05 08 04 | Promotion measures — Payments by Member States |
| 05 08 04 01 | Promotion measures — Payments by Member States | 1.1 | 48 500 000 | 48 500 000 | | | 48 500 000 | 48 500 000 |
| | Article 05 08 04 — Subtotal | | 48 500 000 | 48 500 000 | | | 48 500 000 | 48 500 000 |
| 05 08 05 | Promotion measures — Direct payments by the European Community |
| 05 08 05 01 | Promotion measures — Direct payments by the European Community | 1.1 | 11 000 000 | 11 000 000 | | | 11 000 000 | 11 000 000 |
| | Article 05 08 05 — Subtotal | | 11 000 000 | 11 000 000 | | | 11 000 000 | 11 000 000 |
| 05 08 06 | Enhancing public awareness of the common agricultural policy | 1.1 | 6 500 000 | 6 500 000 | | | 6 500 000 | 6 500 000 |
| | Article 05 08 06 — Subtotal | | 6 500 000 | 6 500 000 | | | 6 500 000 | 6 500 000 |
| 05 08 07 | Completion of earlier measures in the field of information | 3 | p.m. | p.m. | | | p.m. | p.m. |
| | Article 05 08 07 — Subtotal | | p.m. | p.m. | | | p.m. | p.m. |
| 05 08 08 | External impact of Directive 2000/36/EC | 3 | 300 000 | 300 000 | | | 300 000 | 300 000 |
| | Article 05 08 08 — Subtotal | | 300 000 | 300 000 | | | 300 000 | 300 000 |
| 05 08 99 | Other | 1.1 | p.m. | p.m. | | | p.m. | p.m. |
| | Article 05 08 99 — Subtotal | | p.m. | p.m. | | | p.m. | p.m. |
| | Chapter 05 08 — Total | | 102 315 000 | 102 401 000 | | | 102 315 000 | 102 401 000 |

Title

Chapter

Article

Item

Heading

FP

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

05 08

POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA

05 08 01

Farm accountancy data network (FADN)

3

14 000 000

14 000 000

14 000 000

14 000 000

Article 05 08 01 — Subtotal

14 000 000

14 000 000

14 000 000

14 000 000

05 08 02

Surveys on the structure of agricultural holdings

3

14 400 000

15 500 000

14 400 000

15 500 000

Article 05 08 02 — Subtotal

14 400 000

15 500 000

14 400 000

15 500 000

05 08 03

Restructuring of systems for agricultural surveys

3

7 615 000

6 601 000

7 615 000

6 601 000

Article 05 08 03 — Subtotal

7 615 000

6 601 000

7 615 000

6 601 000

05 08 04

Promotion measures — Payments by Member States

05 08 04 01

Promotion measures — Payments by Member States

1.1

48 500 000

48 500 000

48 500 000

48 500 000

Article 05 08 04 — Subtotal

48 500 000

48 500 000

48 500 000

48 500 000

05 08 05

Promotion measures — Direct payments by the European Community

05 08 05 01

Promotion measures — Direct payments by the European Community

1.1

11 000 000

11 000 000

11 000 000

11 000 000

Article 05 08 05 — Subtotal

11 000 000

11 000 000

11 000 000

11 000 000

05 08 06

Enhancing public awareness of the common agricultural policy

1.1

6 500 000

6 500 000

6 500 000

6 500 000

Article 05 08 06 — Subtotal

6 500 000

6 500 000

6 500 000

6 500 000

05 08 07

Completion of earlier measures in the field of information

3

p.m.

p.m.

p.m.

p.m.

Article 05 08 07 — Subtotal

p.m.

p.m.

p.m.

p.m.

05 08 08

External impact of Directive 2000/36/EC

3

300 000

300 000

300 000

300 000

Article 05 08 08 — Subtotal

300 000

300 000

300 000

300 000

05 08 99

Other

1.1

p.m.

p.m.

p.m.

p.m.

Article 05 08 99 — Subtotal

p.m.

p.m.

p.m.

p.m.

Chapter 05 08 — Total

102 315 000

102 401 000

102 315 000

102 401 000

05 08 03Restructuring of systems for agricultural surveys

| Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 7 615 000 | 6 601 000 | | | 7 615 000 | 6 601 000 |

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

7 615 000

6 601 000

7 615 000

6 601 000

The likely schedule of payments vis-à-vis commitments is as follows:

| Commitments | Payments |
| --- | --- |
| 2004 | 2005 | 2006 | 2007 | Subsequent years and others |
| Pre-2004 commitments still outstanding | 4 156 497 | 637 697 | | | | |
| Commitment appropriations made available again and/or carried over from 2003 | | | | | | |
| Appropriations 2004 | 100 504 810 | 3 046 000 | 997 800 | | | |
| Appropriations 2005 | 7 615 000 | 2 917 303 | 3 915 000 | 782 697 | | |
| Total | 112 276 307 | 6 601 000 | 4 912 800 | 782 697 | | |

Commitments

Payments

2004

2005

2006

2007

Subsequent years and others

Pre-2004 commitments still outstanding

4 156 497

637 697

Commitment appropriations made available again and/or carried over from 2003

Appropriations 2004

100 504 810

3 046 000

997 800

Appropriations 2005

7 615 000

2 917 303

3 915 000

782 697

Total

112 276 307

6 601 000

4 912 800

782 697

Remarks

This appropriation is intended to cover:

| — | expenditure on the improvement of systems of agricultural statistics in the Community, |
| --- | --- |

—

expenditure on the improvement of systems of agricultural statistics in the Community,

| — | subsidies, contractual expenditure and expenditure involving repayments for services connected with the carrying-out of enquiries and statistical or economic studies in the fields of agriculture, agrienvironment and rural development, |
| --- | --- |

—

subsidies, contractual expenditure and expenditure involving repayments for services connected with the carrying-out of enquiries and statistical or economic studies in the fields of agriculture, agrienvironment and rural development,

| — | subsidies, contractual expenditure and expenditure involving repayments for services connected with the purchasing and the consulting of databases, |
| --- | --- |

—

subsidies, contractual expenditure and expenditure involving repayments for services connected with the purchasing and the consulting of databases,

| — | subsidies, contractual expenditure and expenditure involving repayments for services connected with agricultural sector modelling and short- and medium-term forecasts of market and agricultural structure trends, and with the dissemination of results, |
| --- | --- |

—

subsidies, contractual expenditure and expenditure involving repayments for services connected with agricultural sector modelling and short- and medium-term forecasts of market and agricultural structure trends, and with the dissemination of results,

| — | subsidies, contractual expenditure and expenditure involving repayment for services connected with the carrying out of economic analysis and development of indicators in the field of agriculture policy, |
| --- | --- |

—

subsidies, contractual expenditure and expenditure involving repayment for services connected with the carrying out of economic analysis and development of indicators in the field of agriculture policy,

| — | subsidies, contractual expenditure and expenditure involving repayments for services connected with the implementation of operations for applying remote sensing, area sampling and agrometeorological models to agricultural statistics. |
| --- | --- |

—

subsidies, contractual expenditure and expenditure involving repayments for services connected with the implementation of operations for applying remote sensing, area sampling and agrometeorological models to agricultural statistics.

Legal basis

Preparatory actions within the meaning of Article 49(2) of 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).

Tasks arising from the prerogatives of the Commission at the institutional level, under the terms of Article 49 (2) c), from the regulation (EC, Euratom) no 1605/2002 of the Council at its meeting on 25 June 2002 on financial regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1).

Council Decision 96/411/EC of 25 June 1996 on improving Community agricultural statistics (OJ L 162, 1.7.1996, p. 14), as last amended by Decision No 787/2004/EC of the European Parliament and of the Council (OJ L 138, 30.4.2004, p. 12).

Decision No 1445/2000/EC of the European Parliament and of the Council of 22 May 2000 on the application of aerial-survey and remote-sensing techniques to the agricultural statistics for 1999 to 2003 (OJ L 163, 4.7.2000, p. 1), as last amended by Decision No 786/2004/EC (OJ L 138, 30.4.2004, p. 7).

TITLE 19

EXTERNAL RELATIONS

Overall objectives

The policy area External Relations seeks to support the objectives of the EU external policy by means of cooperation, development aid, conflict prevention and human rights programmes and projects. These objectives include, alongside development cooperation, promotion of the EU's identity on the international stage, notably through implementation of the common foreign and security policy.

| Title
  Chapter | Heading | Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 19 01 | ADMINISTRATIVE EXPENDITURE OF EXTERNAL RELATIONS POLICY AREA | 384 013 173 | 384 013 173 | | | 384 013 173 | 384 013 173 |
| 19 02 | MULTILATERAL RELATIONS AND GENERAL EXTERNAL RELATIONS MATTERS | 98 573 500 | 88 048 500 | | | 98 573 500 | 88 048 500 |
| 19 03 | COMMON FOREIGN AND SECURITY POLICY | 62 200 000 | 53 600 000 | | | 62 200 000 | 53 600 000 |
| 19 04 | EUROPEAN INITIATIVE FOR DEMOCRACY AND HUMAN RIGHTS (EIDHR) | 1 767 000 | 139 717 000 | | | 1 767 000 | 139 717 000 |
| 19 05 | RELATIONS WITH NON-EU OECD COUNTRIES | 16 000 000 | 17 000 000 | | | 16 000 000 | 17 000 000 |
| 19 06 | RELATIONS WITH THE EASTERN EUROPE, THE CAUCASUS AND CENTRAL ASIAN REPUBLICS | 483 580 000 | 563 650 000 | | | 483 580 000 | 563 650 000 |
| 19 08 | RELATIONS WITH THE MIDDLE EAST AND SOUTHERN MEDITERRANEAN | 1 047 673 000 | 921 298 353 | | | 1 047 673 000 | 921 298 353 |
| 19 09 | RELATIONS WITH LATIN AMERICA | 310 625 000 | 442 050 000 | | | 310 625 000 | 442 050 000 |
| 19 10 | RELATIONS WITH ASIA | 634 000 000 | 623 150 000 | 15 000 000 | | 649 000 000 | 623 150 000 |
| 19 11 | POLICY STRATEGY AND COORDINATION FOR EXTERNAL RELATIONS POLICY AREA | 23 405 000 | 20 430 000 | | | 23 405 000 | 20 430 000 |
| 19 49 | EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION | — | 28 193 250 | | | — | 28 193 250 |
| | Title 19 — Total | 3 061 836 673 | 3 281 150 276 | 15 000 000 | | 3 076 836 673 | 3 281 150 276 |

Title

Chapter

Heading

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

19 01

ADMINISTRATIVE EXPENDITURE OF EXTERNAL RELATIONS POLICY AREA

384 013 173

384 013 173

384 013 173

384 013 173

19 02

MULTILATERAL RELATIONS AND GENERAL EXTERNAL RELATIONS MATTERS

98 573 500

88 048 500

98 573 500

88 048 500

19 03

COMMON FOREIGN AND SECURITY POLICY

62 200 000

53 600 000

62 200 000

53 600 000

19 04

EUROPEAN INITIATIVE FOR DEMOCRACY AND HUMAN RIGHTS (EIDHR)

1 767 000

139 717 000

1 767 000

139 717 000

19 05

RELATIONS WITH NON-EU OECD COUNTRIES

16 000 000

17 000 000

16 000 000

17 000 000

19 06

RELATIONS WITH THE EASTERN EUROPE, THE CAUCASUS AND CENTRAL ASIAN REPUBLICS

483 580 000

563 650 000

483 580 000

563 650 000

19 08

RELATIONS WITH THE MIDDLE EAST AND SOUTHERN MEDITERRANEAN

1 047 673 000

921 298 353

1 047 673 000

921 298 353

19 09

RELATIONS WITH LATIN AMERICA

310 625 000

442 050 000

310 625 000

442 050 000

19 10

RELATIONS WITH ASIA

634 000 000

623 150 000

15 000 000

649 000 000

623 150 000

19 11

POLICY STRATEGY AND COORDINATION FOR EXTERNAL RELATIONS POLICY AREA

23 405 000

20 430 000

23 405 000

20 430 000

19 49

EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION

—

28 193 250

—

28 193 250

Title 19 — Total

3 061 836 673

3 281 150 276

15 000 000

3 076 836 673

3 281 150 276

CHAPTER 19 10 —RELATIONS WITH ASIA

| Title
  Chapter
  Article
  Item | Heading | FP | Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 19 10 | RELATIONS WITH ASIA |
| 19 10 01 | Financial and technical cooperation with Asian developing countries | 4 | 327 000 000 | 320 000 000 | | | 327 000 000 | 320 000 000 |
| | Article 19 10 01 — Subtotal | | 327 000 000 | 320 000 000 | | | 327 000 000 | 320 000 000 |
| 19 10 02 | Political, economic and cultural cooperation with Asian developing countries | 4 | 98 000 000 | 126 500 000 | | | 98 000 000 | 126 500 000 |
| | Article 19 10 02 — Subtotal | | 98 000 000 | 126 500 000 | | | 98 000 000 | 126 500 000 |
| 19 10 03 | Aid to uprooted people in Asian countries | 4 | 26 000 000 | 10 350 000 | | | 26 000 000 | 10 350 000 |
| | Article 19 10 03 — Subtotal | | 26 000 000 | 10 350 000 | | | 26 000 000 | 10 350 000 |
| 19 10 04 | Rehabilitation and reconstruction operations in developing countries in Asia | 4 | p.m. | 2 300 000 | 15 000 000 | | 15 000 000 | 2 300 000 |
| | Article 19 10 04 — Subtotal | | p.m. | 2 300 000 | 15 000 000 | | 15 000 000 | 2 300 000 |
| 19 10 06 | Aid for the rehabilitation and reconstruction of Afghanistan | 4 | 183 000 000 | 164 000 000 | | | 183 000 000 | 164 000 000 |
| | Article 19 10 06 — Subtotal | | 183 000 000 | 164 000 000 | | | 183 000 000 | 164 000 000 |
| | Chapter 19 10 — Total | | 634 000 000 | 623 150 000 | 15 000 000 | | 649 000 000 | 623 150 000 |

Title

Chapter

Article

Item

Heading

FP

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

19 10

RELATIONS WITH ASIA

19 10 01

Financial and technical cooperation with Asian developing countries

4

327 000 000

320 000 000

327 000 000

320 000 000

Article 19 10 01 — Subtotal

327 000 000

320 000 000

327 000 000

320 000 000

19 10 02

Political, economic and cultural cooperation with Asian developing countries

4

98 000 000

126 500 000

98 000 000

126 500 000

Article 19 10 02 — Subtotal

98 000 000

126 500 000

98 000 000

126 500 000

19 10 03

Aid to uprooted people in Asian countries

4

26 000 000

10 350 000

26 000 000

10 350 000

Article 19 10 03 — Subtotal

26 000 000

10 350 000

26 000 000

10 350 000

19 10 04

Rehabilitation and reconstruction operations in developing countries in Asia

4

p.m.

2 300 000

15 000 000

15 000 000

2 300 000

Article 19 10 04 — Subtotal

p.m.

2 300 000

15 000 000

15 000 000

2 300 000

19 10 06

Aid for the rehabilitation and reconstruction of Afghanistan

4

183 000 000

164 000 000

183 000 000

164 000 000

Article 19 10 06 — Subtotal

183 000 000

164 000 000

183 000 000

164 000 000

Chapter 19 10 — Total

634 000 000

623 150 000

15 000 000

649 000 000

623 150 000

Remarks

The purpose of development cooperation under this heading is primarily its contribution to achieving the millennium development goals (MDGs), particularly Goal 1: to halve the proportion of people whose income is less than USD 1 per day and to halve the proportion of people who suffer from hunger before 2015. The MDGs give an overall benchmark for this.

For OECD Development Assistance Committee (DAC) list 1 countries, a benchmark of 35 % of annual commitments is allocated to social infrastructure, mainly education and health, but also including macroeconomic assistance with social sector conditionality. In this context the contribution from the EU budget should be seen as part of overall donor support to the social sector in any given country. A degree of flexibility should be the norm. A benchmark of 20 % of total annual commitments will be allocated to activities in the sector of basic health and basic education, including sectoral budget support to health and education ministries where it is to serve basic health and basic education.

Before July each year, the Commission must submit to the European Parliament and to the Council an annual report on development cooperation. This report must also contain information on how the work of the Commission has contributed to the 35 % target for social infrastructure and in achieving the MDGs. The report should also contain information on the state of donor coordination between the Member States and information on how budget support has contributed to the MDGs. Budget support will depend on prior demonstration of sufficient institutional capacity and compliance with detailed criteria for the custody and use of funds in the recipient country. The criteria must be stated in the annual report, and compliance therewith must be assessed in the report.

After the report has been presented the three institutions will enter into a dialogue on the results and on how further progress can be made towards achieving the objectives.

The cooperation agreements with the Asian developing countries lay down a human rights’ clause, failure to comply with which means that the agreements will be suspended. The Commission is called on to be scrupulous in making sure that that clause is complied with by beneficiaries when any project is funded. This appropriation also covers the protection and promotion of children's rights and the integration of children's rights into programming, including in the country strategy papers, national indicative programmes and mid-term reviews.

19 10 04Rehabilitation and reconstruction operations in developing countries in Asia

| Appropriations 2005 | Amending budget No. 3 | New amount |
| --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| p.m. | 2 300 000 | 15 000 000 | | 15 000 000 | 2 300 000 |

Appropriations 2005

Amending budget No. 3

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

p.m.

2 300 000

15 000 000

15 000 000

2 300 000

The likely schedule of payments vis-à-vis commitments is as follows:

| Commitments | Payments |
| --- | --- |
| 2004 | 2005 | 2006 | 2007 | Subsequent years and others |
| Pre-2004 commitments still outstanding | 16 066 901 | 6 500 000 | 1 300 000 | 1 000 000 | 1 000 000 | 6 266 901 |
| Commitment appropriations made available again and/or carried over from 2003 | | | | | | |
| Appropriations 2004 | 4 125 000 | 2 000 000 | 1 000 000 | 1 000 000 | 125 000 | |
| Appropriations 2005 | 15 000 000  (1) | | | | | |
| Total | 35 191 901 | 8 500 000 | 2 300 000 | 2 000 000 | 1 125 000 | 6 266 901 |

Commitments

Payments

2004

2005

2006

2007

Subsequent years and others

Pre-2004 commitments still outstanding

16 066 901

6 500 000

1 300 000

1 000 000

1 000 000

6 266 901

Commitment appropriations made available again and/or carried over from 2003

Appropriations 2004

4 125 000

2 000 000

1 000 000

1 000 000

125 000

Appropriations 2005

15 000 000  (1)

Total

35 191 901

8 500 000

2 300 000

2 000 000

1 125 000

6 266 901

Remarks

This appropriation is intended to cover measures to initiate the return to a normal life of people in developing countries in the aftermath of critical situations arising out of natural disasters, violent conflicts or other crises. In particular, it will cover the post Tsunami reconstruction aid.

Operations covered will include:

| — | the relaunch of production on a lasting basis, |
| --- | --- |

—

the relaunch of production on a lasting basis,

| — | the physical and operational rehabilitation of basic infrastructure, including mine clearance, |
| --- | --- |

—

the physical and operational rehabilitation of basic infrastructure, including mine clearance,

| — | social reintegration, in particular of refugees, displaced persons and demobilised troops, |
| --- | --- |

—

social reintegration, in particular of refugees, displaced persons and demobilised troops,

| — | the restoration of the institutional capacities needed in the rehabilitation period, especially at local level, |
| --- | --- |

—

the restoration of the institutional capacities needed in the rehabilitation period, especially at local level,

| — | assisting with the needs of children, particularly rehabilitation of children affected by war, including child soldiers, |
| --- | --- |

—

assisting with the needs of children, particularly rehabilitation of children affected by war, including child soldiers,

| — | supporting disabled people and disabled people's organisations to ensure that their particular needs are met in the context of rehabilitation operations, |
| --- | --- |

—

supporting disabled people and disabled people's organisations to ensure that their particular needs are met in the context of rehabilitation operations,

| — | ensuring that the needs of women, children and older people are taken into account during disaster relief and reconstruction operations, |
| --- | --- |

—

ensuring that the needs of women, children and older people are taken into account during disaster relief and reconstruction operations,

| — | raising awareness of the dangers posed by natural disasters and of measures designed to avoid them or to avoid or reduce their consequences. |
| --- | --- |

—

raising awareness of the dangers posed by natural disasters and of measures designed to avoid them or to avoid or reduce their consequences.

In particular, operations may cover programmes and projects implemented by non-governmental development organisations and other civil society players who are encouraged to participate and, in turn, promote the participation of the beneficiary population at every level of the decision-making and implementation process.

Legal basis

Council Regulation (EEC) No 443/92 of 25 February 1992 on financial and technical assistance to, and economic cooperation with, the developing countries in Asia and Latin America (OJ L 52, 27.2.1992, p. 1).

Council Regulation (EC) No 2258/96 of 22 November 1996 on rehabilitation and reconstruction operations in developing countries (OJ L 306, 28.11.1996, p. 1).

---

(1)  The ensuing payments appropriations will be requested by a transfer.

---

| 14.10.2005 | EN | Official Journal of the European Union | L 270/17 |
| --- | --- | --- | --- |

14.10.2005

EN

Official Journal of the European Union

L 270/17

---

FINAL ADOPTION

of amending budget No 4 of the European Union for the financial year 2005

(2005/700/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 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

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 (3),

Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing 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 4/2005 of the European Union for the financial year 2005 presented by the Commission on 13 May 2005,

Having regard to Draft amending budget No 3/2005 of the European Union for the financial year 2005 established by the Council on 24 June 2005,

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 7 September 2005,

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 4 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 7 September 2005.

The President

J. BORRELL FONTELLES

---

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

1

(2)  
  OJ L 60, 8.3.2005, p. 1.

2

(3)  
  OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).

3

(4)  
  OJ C 283, 20.11.2002, p. 1.

4

---

FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Financing of the general budget | 21 |
| --- | --- |

| B. General statement of revenue by budget heading | 31 |
| --- | --- |

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 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 2005 (1) | Budget 2004 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Agriculture | 49 114 850 000 | 43 993 285 000 | +11,64 |
| 2. Structural operations | 32 396 027 704 | 34 522 302 882 | –6,16 |
| 3. Internal policies | 7 923 781 439 | 7 510 377 641 | +5,50 |
| 4. External action | 5 476 162 603 | 4 950 907 978 | +10,61 |
| 5. Administration | 6 292 367 368 | 6 121 983 823 | +2,78 |
| 6. Reserves | 446 000 000 | 442 000 000 | +0,90 |
| 7. Pre-accession strategy | 3 286 990 000 | 2 856 200 000 | +15,08 |
| 8. Compensation | 1 304 988 996 | 1 409 545 056 | –7,42 |
| Total expenditure (3) | 106 241 168 110 | 101 806 602 380 | +4,36 |

Description

Budget 2005 (1)

Budget 2004 (2)

Change (%)

1. Agriculture

49 114 850 000

43 993 285 000

+11,64

2. Structural operations

32 396 027 704

34 522 302 882

–6,16

3. Internal policies

7 923 781 439

7 510 377 641

+5,50

4. External action

5 476 162 603

4 950 907 978

+10,61

5. Administration

6 292 367 368

6 121 983 823

+2,78

6. Reserves

446 000 000

442 000 000

+0,90

7. Pre-accession strategy

3 286 990 000

2 856 200 000

+15,08

8. Compensation

1 304 988 996

1 409 545 056

–7,42

Total expenditure (3)

106 241 168 110

101 806 602 380

+4,36

REVENUE

| Description | Budget 2005 (4) | Budget 2004 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 025 710 305 | 1 116 573 265 | –8,14 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 2 736 707 563 | 5 469 843 706 | –49,97 |
| 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. | 223 160 000 | |
| 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 | 3 762 417 868 | 6 809 576 971 | –44,75 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 12 362 925 000 | 12 406 875 000 | –0,35 |
| VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) | 15 313 493 929 | 13 579 913 763 | +12,77 |
| Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) | 74 802 331 313 | 69 010 236 646 | +8,39 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) | 102 478 750 242 | 94 997 025 409 | +7,88 |
| Total revenue (7) | 106 241 168 110 | 101 806 602 380 | +4,36 |

Description

Budget 2005 (4)

Budget 2004 (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 025 710 305

1 116 573 265

–8,14

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

2 736 707 563

5 469 843 706

–49,97

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.

223 160 000

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

3 762 417 868

6 809 576 971

–44,75

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

12 362 925 000

12 406 875 000

–0,35

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

15 313 493 929

13 579 913 763

+12,77

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

74 802 331 313

69 010 236 646

+8,39

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

102 478 750 242

94 997 025 409

+7,88

Total revenue (7)

106 241 168 110

101 806 602 380

+4,36

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 | 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) | (4) | (5) | (6) | (7) |
| Belgium | 1 180 210 000 | 2 941 735 000 | 50 | 1 470 867 500 | 1 180 210 000 | |
| Czech Republic | 441 190 000 | 828 308 000 | 50 | 414 154 000 | 414 154 000 | Czech Republic |
| Denmark | 781 460 000 | 2 015 001 000 | 50 | 1 007 500 500 | 781 460 000 | |
| Germany | 9 683 287 000 | 22 279 390 000 | 50 | 11 139 695 000 | 9 683 287 000 | |
| Estonia | 52 975 000 | 84 664 000 | 50 | 42 332 000 | 42 332 000 | Estonia |
| Greece | 956 730 000 | 1 759 150 000 | 50 | 879 575 000 | 879 575 000 | Greece |
| Spain | 4 859 420 000 | 8 358 590 000 | 50 | 4 179 295 000 | 4 179 295 000 | Spain |
| France | 7 821 623 000 | 16 746 790 000 | 50 | 8 373 395 000 | 7 821 623 000 | |
| Ireland | 701 165 000 | 1 258 380 000 | 50 | 629 190 000 | 629 190 000 | Ireland |
| Italy | 5 761 165 000 | 13 875 590 000 | 50 | 6 937 795 000 | 5 761 165 000 | |
| Cyprus | 101 439 000 | 128 288 000 | 50 | 64 144 000 | 64 144 000 | Cyprus |
| Latvia | 47 167 000 | 106 898 000 | 50 | 53 449 000 | 47 167 000 | |
| Lithuania | 82 880 000 | 186 537 000 | 50 | 93 268 500 | 82 880 000 | |
| Luxembourg | 167 402 000 | 234 060 000 | 50 | 117 030 000 | 117 030 000 | Luxembourg |
| Hungary | 428 337 000 | 832 772 000 | 50 | 416 386 000 | 416 386 000 | Hungary |
| Malta | 28 816 000 | 46 198 000 | 50 | 23 099 000 | 23 099 000 | Malta |
| Netherlands | 2 255 590 000 | 4 701 285 000 | 50 | 2 350 642 500 | 2 255 590 000 | |
| Austria | 1 107 085 000 | 2 374 650 000 | 50 | 1 187 325 000 | 1 107 085 000 | |
| Poland | 1 027 741 000 | 1 932 979 000 | 50 | 966 489 500 | 966 489 500 | Poland |
| Portugal | 878 780 000 | 1 376 550 000 | 50 | 688 275 000 | 688 275 000 | Portugal |
| Slovenia | 153 877 000 | 271 354 000 | 50 | 135 677 000 | 135 677 000 | Slovenia |
| Slovakia | 157 136 000 | 346 858 000 | 50 | 173 429 000 | 157 136 000 | |
| Finland | 665 460 000 | 1 532 005 000 | 50 | 766 002 500 | 665 460 000 | |
| Sweden | 1 236 471 000 | 2 865 763 000 | 50 | 1 432 881 500 | 1 236 471 000 | |
| United Kingdom | 9 458 806 000 | 18 756 571 000 | 50 | 9 378 285 500 | 9 378 285 500 | United Kingdom |
| Total | 50 036 212 000 | 105 840 366 000 | | 52 920 183 000 | 48 713 466 000 | |

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)

(4)

(5)

(6)

(7)

Belgium

1 180 210 000

2 941 735 000

50

1 470 867 500

1 180 210 000

Czech Republic

441 190 000

828 308 000

50

414 154 000

414 154 000

Czech Republic

Denmark

781 460 000

2 015 001 000

50

1 007 500 500

781 460 000

Germany

9 683 287 000

22 279 390 000

50

11 139 695 000

9 683 287 000

Estonia

52 975 000

84 664 000

50

42 332 000

42 332 000

Estonia

Greece

956 730 000

1 759 150 000

50

879 575 000

879 575 000

Greece

Spain

4 859 420 000

8 358 590 000

50

4 179 295 000

4 179 295 000

Spain

France

7 821 623 000

16 746 790 000

50

8 373 395 000

7 821 623 000

Ireland

701 165 000

1 258 380 000

50

629 190 000

629 190 000

Ireland

Italy

5 761 165 000

13 875 590 000

50

6 937 795 000

5 761 165 000

Cyprus

101 439 000

128 288 000

50

64 144 000

64 144 000

Cyprus

Latvia

47 167 000

106 898 000

50

53 449 000

47 167 000

Lithuania

82 880 000

186 537 000

50

93 268 500

82 880 000

Luxembourg

167 402 000

234 060 000

50

117 030 000

117 030 000

Luxembourg

Hungary

428 337 000

832 772 000

50

416 386 000

416 386 000

Hungary

Malta

28 816 000

46 198 000

50

23 099 000

23 099 000

Malta

Netherlands

2 255 590 000

4 701 285 000

50

2 350 642 500

2 255 590 000

Austria

1 107 085 000

2 374 650 000

50

1 187 325 000

1 107 085 000

Poland

1 027 741 000

1 932 979 000

50

966 489 500

966 489 500

Poland

Portugal

878 780 000

1 376 550 000

50

688 275 000

688 275 000

Portugal

Slovenia

153 877 000

271 354 000

50

135 677 000

135 677 000

Slovenia

Slovakia

157 136 000

346 858 000

50

173 429 000

157 136 000

Finland

665 460 000

1 532 005 000

50

766 002 500

665 460 000

Sweden

1 236 471 000

2 865 763 000

50

1 432 881 500

1 236 471 000

United Kingdom

9 458 806 000

18 756 571 000

50

9 378 285 500

9 378 285 500

United Kingdom

Total

50 036 212 000

105 840 366 000

52 920 183 000

48 713 466 000

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 2005. |

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

A.

The maximum call rate is set at 0,50 % for 2005.

| 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): |
| --- | --- |

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: |
| --- | --- |

(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 = 9 683 287 000 / (48 713 466 000 – 9 378 285 500 ) × 1/4 × 5 115 150 953 = 314 803 912

| (2) | calculation of the frozen rate: |
| --- | --- |

(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 = 5 115 150 953 – (314 803 912 + 73 329 289 + 35 991 362 + 40 197 704 )]/[48 713 466 000 – (9 378 285 500 + 9 683 287 000 + 2 255 590 000 + 1 107 085 000 + 1 236 471 000 )]

Frozen rate = 0,18564146250792 %

Uniform rate

0,5 % – 0,18564146250792 % = 0,31435853749208 %

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 | 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 | 1 180 210 000 | 0,50 | 0,314358537 | 371 009 090 |
| Czech Republic | 414 154 000 | 0,50 | 0,314358537 | 130 192 846 |
| Denmark | 781 460 000 | 0,50 | 0,314358537 | 245 658 623 |
| Germany | 9 683 287 000 | 0,50 | 0,314358537 | 3 044 023 939 |
| Estonia | 42 332 000 | 0,50 | 0,314358537 | 13 307 426 |
| Greece | 879 575 000 | 0,50 | 0,314358537 | 276 501 911 |
| Spain | 4 179 295 000 | 0,50 | 0,314358537 | 1 313 797 064 |
| France | 7 821 623 000 | 0,50 | 0,314358537 | 2 458 793 967 |
| Ireland | 629 190 000 | 0,50 | 0,314358537 | 197 791 248 |
| Italy | 5 761 165 000 | 0,50 | 0,314358537 | 1 811 071 404 |
| Cyprus | 64 144 000 | 0,50 | 0,314358537 | 20 164 214 |
| Latvia | 47 167 000 | 0,50 | 0,314358537 | 14 827 349 |
| Lithuania | 82 880 000 | 0,50 | 0,314358537 | 26 054 036 |
| Luxembourg | 117 030 000 | 0,50 | 0,314358537 | 36 789 380 |
| Hungary | 416 386 000 | 0,50 | 0,314358537 | 130 894 494 |
| Malta | 23 099 000 | 0,50 | 0,314358537 | 7 261 368 |
| Netherlands | 2 255 590 000 | 0,50 | 0,314358537 | 709 063 974 |
| Austria | 1 107 085 000 | 0,50 | 0,314358537 | 348 021 621 |
| Poland | 966 489 500 | 0,50 | 0,314358537 | 303 824 226 |
| Portugal | 688 275 000 | 0,50 | 0,314358537 | 216 365 122 |
| Slovenia | 135 677 000 | 0,50 | 0,314358537 | 42 651 223 |
| Slovakia | 157 136 000 | 0,50 | 0,314358537 | 49 397 043 |
| Finland | 665 460 000 | 0,50 | 0,314358537 | 209 193 032 |
| Sweden | 1 236 471 000 | 0,50 | 0,314358537 | 388 695 215 |
| United Kingdom | 9 378 285 500 | 0,50 | 0,314358537 | 2 948 144 114 |
| Total | 48 713 466 000 | | | 15 313 493 929 |

Member State

1 % of capped VAT base

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

1 180 210 000

0,50

0,314358537

371 009 090

Czech Republic

414 154 000

0,50

0,314358537

130 192 846

Denmark

781 460 000

0,50

0,314358537

245 658 623

Germany

9 683 287 000

0,50

0,314358537

3 044 023 939

Estonia

42 332 000

0,50

0,314358537

13 307 426

Greece

879 575 000

0,50

0,314358537

276 501 911

Spain

4 179 295 000

0,50

0,314358537

1 313 797 064

France

7 821 623 000

0,50

0,314358537

2 458 793 967

Ireland

629 190 000

0,50

0,314358537

197 791 248

Italy

5 761 165 000

0,50

0,314358537

1 811 071 404

Cyprus

64 144 000

0,50

0,314358537

20 164 214

Latvia

47 167 000

0,50

0,314358537

14 827 349

Lithuania

82 880 000

0,50

0,314358537

26 054 036

Luxembourg

117 030 000

0,50

0,314358537

36 789 380

Hungary

416 386 000

0,50

0,314358537

130 894 494

Malta

23 099 000

0,50

0,314358537

7 261 368

Netherlands

2 255 590 000

0,50

0,314358537

709 063 974

Austria

1 107 085 000

0,50

0,314358537

348 021 621

Poland

966 489 500

0,50

0,314358537

303 824 226

Portugal

688 275 000

0,50

0,314358537

216 365 122

Slovenia

135 677 000

0,50

0,314358537

42 651 223

Slovakia

157 136 000

0,50

0,314358537

49 397 043

Finland

665 460 000

0,50

0,314358537

209 193 032

Sweden

1 236 471 000

0,50

0,314358537

388 695 215

United Kingdom

9 378 285 500

0,50

0,314358537

2 948 144 114

Total

48 713 466 000

15 313 493 929

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 gross national income | Uniform rate of ‘additional base’ own resources | ‘Additional base’ own resources at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 2 941 735 000 | | 2 079 061 557 |
| Czech Republic | 828 308 000 | | 585 403 961 |
| Denmark | 2 015 001 000 | | 1 424 095 344 |
| Germany | 22 279 390 000 | | 15 745 885 763 |
| Estonia | 84 664 000 | | 59 836 004 |
| Greece | 1 759 150 000 | | 1 243 273 489 |
| Spain | 8 358 590 000 | | 5 907 406 050 |
| France | 16 746 790 000 | | 11 835 738 871 |
| Ireland | 1 258 380 000 | | 889 355 935 |
| Italy | 13 875 590 000 | | 9 806 527 694 |
| Cyprus | 128 288 000 | | 90 667 123 |
| Latvia | 106 898 000 | 0,7067467 (9) | 75 549 811 |
| Lithuania | 186 537 000 | | 131 834 413 |
| Luxembourg | 234 060 000 | | 165 421 137 |
| Hungary | 832 772 000 | | 588 558 878 |
| Malta | 46 198 000 | | 32 650 285 |
| Netherlands | 4 701 285 000 | | 3 322 617 745 |
| Austria | 2 374 650 000 | | 1 678 276 094 |
| Poland | 1 932 979 000 | | 1 366 126 564 |
| Portugal | 1 376 550 000 | | 972 872 195 |
| Slovenia | 271 354 000 | | 191 778 549 |
| Slovakia | 346 858 000 | | 245 140 753 |
| Finland | 1 532 005 000 | | 1 082 739 506 |
| Sweden | 2 865 763 000 | | 2 025 368 595 |
| United Kingdom | 18 756 571 000 | | 13 256 144 997 |
| Total | 105 840 366 000 | | 74 802 331 313 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’ own resources

‘Additional base’ own resources at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

2 941 735 000

2 079 061 557

Czech Republic

828 308 000

585 403 961

Denmark

2 015 001 000

1 424 095 344

Germany

22 279 390 000

15 745 885 763

Estonia

84 664 000

59 836 004

Greece

1 759 150 000

1 243 273 489

Spain

8 358 590 000

5 907 406 050

France

16 746 790 000

11 835 738 871

Ireland

1 258 380 000

889 355 935

Italy

13 875 590 000

9 806 527 694

Cyprus

128 288 000

90 667 123

Latvia

106 898 000

0,7067467 (9)

75 549 811

Lithuania

186 537 000

131 834 413

Luxembourg

234 060 000

165 421 137

Hungary

832 772 000

588 558 878

Malta

46 198 000

32 650 285

Netherlands

4 701 285 000

3 322 617 745

Austria

2 374 650 000

1 678 276 094

Poland

1 932 979 000

1 366 126 564

Portugal

1 376 550 000

972 872 195

Slovenia

271 354 000

191 778 549

Slovakia

346 858 000

245 140 753

Finland

1 532 005 000

1 082 739 506

Sweden

2 865 763 000

2 025 368 595

United Kingdom

18 756 571 000

13 256 144 997

Total

105 840 366 000

74 802 331 313

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 | 6 198 079 | 6 198 079 | 2 066 665 399 | 2 079 061 557 |
| Czech Republic | 1 745 201 | 1 745 201 | 581 913 559 | 585 403 961 |
| Denmark | 4 245 500 | 4 245 500 | 1 415 604 344 | 1 424 095 344 |
| Germany | 46 941 485 | 46 941 485 | 15 652 002 793 | 15 745 885 763 |
| Estonia | 178 383 | 178 383 | 59 479 238 | 59 836 004 |
| Greece | 3 706 435 | 3 706 435 | 1 235 860 619 | 1 243 273 489 |
| Spain | 17 611 103 | 17 611 103 | 5 872 183 844 | 5 907 406 050 |
| France | 35 284 592 | 35 284 592 | 11 765 169 687 | 11 835 738 871 |
| Ireland | 2 651 339 | 2 651 339 | 884 053 257 | 889 355 935 |
| Italy | 29 235 127 | 29 235 127 | 9 748 057 440 | 9 806 527 694 |
| Cyprus | 270 296 | 270 296 | 90 126 531 | 90 667 123 |
| Latvia | 225 228 | 225 228 | 75 099 355 | 75 549 811 |
| Lithuania | 393 023 | 393 023 | 131 048 367 | 131 834 413 |
| Luxembourg | 493 152 | 493 152 | 164 434 833 | 165 421 137 |
| Hungary | 1 754 606 | 1 754 606 | 585 049 666 | 588 558 878 |
| Malta | 97 337 | 97 337 | 32 455 611 | 32 650 285 |
| Netherlands | 9 905 356 | 9 905 356 | 3 302 807 033 | 3 322 617 745 |
| Austria | 5 003 261 | 5 003 261 | 1 668 269 572 | 1 678 276 094 |
| Poland | 4 072 684 | 4 072 684 | 1 357 981 196 | 1 366 126 564 |
| Portugal | 2 900 317 | 2 900 317 | 967 071 561 | 972 872 195 |
| Slovenia | 571 728 | 571 728 | 190 635 093 | 191 778 549 |
| Slovakia | 730 811 | 730 811 | 243 679 131 | 245 140 753 |
| Finland | 3 227 853 | 3 227 853 | 1 076 283 800 | 1 082 739 506 |
| Sweden | 6 038 010 | 6 038 010 | 2 013 292 575 | 2 025 368 595 |
| United Kingdom | 39 519 094 | 39 519 094 | 13 177 106 809 | 13 256 144 997 |
| Total | 223 000 000 | 223 000 000 | 74 356 331 313 | 74 802 331 313 |
| Percentage of 1 % of GNI | 0,0021 | 0,0021 | 0,7025 | 0,7067 |

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

6 198 079

6 198 079

2 066 665 399

2 079 061 557

Czech Republic

1 745 201

1 745 201

581 913 559

585 403 961

Denmark

4 245 500

4 245 500

1 415 604 344

1 424 095 344

Germany

46 941 485

46 941 485

15 652 002 793

15 745 885 763

Estonia

178 383

178 383

59 479 238

59 836 004

Greece

3 706 435

3 706 435

1 235 860 619

1 243 273 489

Spain

17 611 103

17 611 103

5 872 183 844

5 907 406 050

France

35 284 592

35 284 592

11 765 169 687

11 835 738 871

Ireland

2 651 339

2 651 339

884 053 257

889 355 935

Italy

29 235 127

29 235 127

9 748 057 440

9 806 527 694

Cyprus

270 296

270 296

90 126 531

90 667 123

Latvia

225 228

225 228

75 099 355

75 549 811

Lithuania

393 023

393 023

131 048 367

131 834 413

Luxembourg

493 152

493 152

164 434 833

165 421 137

Hungary

1 754 606

1 754 606

585 049 666

588 558 878

Malta

97 337

97 337

32 455 611

32 650 285

Netherlands

9 905 356

9 905 356

3 302 807 033

3 322 617 745

Austria

5 003 261

5 003 261

1 668 269 572

1 678 276 094

Poland

4 072 684

4 072 684

1 357 981 196

1 366 126 564

Portugal

2 900 317

2 900 317

967 071 561

972 872 195

Slovenia

571 728

571 728

190 635 093

191 778 549

Slovakia

730 811

730 811

243 679 131

245 140 753

Finland

3 227 853

3 227 853

1 076 283 800

1 082 739 506

Sweden

6 038 010

6 038 010

2 013 292 575

2 025 368 595

United Kingdom

39 519 094

39 519 094

13 177 106 809

13 256 144 997

Total

223 000 000

223 000 000

74 356 331 313

74 802 331 313

Percentage of 1 % of GNI

0,0021

0,0021

0,7025

0,7067

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

| Description | Coefficient (10) (%) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total non-capped VAT bases | 18,11 | |
| 2. United Kingdom's share (in %) of total allocated expenditure | 7,23 | |
| 3. (1) – (2) | 10,88 | |
| 4. Total allocated expenditure | | 84 685 362 853 |
| 5. Pre-accession expenditure in the 10 new Member States in 2003 (11) | | 1 713 442 127 |
| 6. Allocated expenditure = (4) – (5) | | 82 971 920 726 |
| 7. (3) × (6) | | 9 024 481 701 |
| 8. 0,66 × (7) = initial amount | | 5 956 157 923 |
| 9. Benefit for the United Kingdom (12) | | 820 148 901 |
| 10. Basic compensation for the United Kingdom = (8) – (9) | | 5 136 009 022 |
| 11. Windfall gains deriving from traditional own resources (13) | | 20 858 069 |
| 12. Correction for the United Kingdom = (10) – (11) | | 5 115 150 953 |

Description

Coefficient (10) (%)

Amount

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

18,11

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

7,23

3. (1) – (2)

10,88

4. Total allocated expenditure

84 685 362 853

5. Pre-accession expenditure in the 10 new Member States in 2003 (11)

1 713 442 127

6. Allocated expenditure = (4) – (5)

82 971 920 726

7. (3) × (6)

9 024 481 701

8. 0,66 × (7) = initial amount

5 956 157 923

9. Benefit for the United Kingdom (12)

820 148 901

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

5 136 009 022

11. Windfall gains deriving from traditional own resources (13)

20 858 069

12. Correction for the United Kingdom = (10) – (11)

5 115 150 953

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 115 150 953 (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 | 2,78 | 3,38 | 5,36 | | 1,49 | 4,87 | 248 903 663 |
| Czech Republic | 0,78 | 0,95 | 1,51 | | 0,42 | 1,37 | 70 084 115 |
| Denmark | 1,90 | 2,31 | 3,67 | | 1,02 | 3,33 | 170 491 608 |
| Germany | 21,05 | 25,58 | 0,00 | –19,19 | 0,00 | 6,40 | 327 163 174 |
| Estonia | 0,08 | 0,10 | 0,15 | | 0,04 | 0,14 | 7 163 521 |
| Greece | 1,66 | 2,02 | 3,21 | | 0,89 | 2,91 | 148 843 753 |
| Spain | 7,90 | 9,60 | 15,24 | | 4,23 | 13,83 | 707 230 145 |
| France | 15,82 | 19,23 | 30,52 | | 8,47 | 27,70 | 1 416 965 627 |
| Ireland | 1,19 | 1,45 | 2,29 | | 0,64 | 2,08 | 106 473 014 |
| Italy | 13,11 | 15,93 | 25,29 | | 7,02 | 22,95 | 1 174 030 013 |
| Cyprus | 0,12 | 0,15 | 0,23 | | 0,06 | 0,21 | 10 854 599 |
| Latvia | 0,10 | 0,12 | 0,19 | | 0,05 | 0,18 | 9 044 766 |
| Lithuania | 0,18 | 0,21 | 0,34 | | 0,09 | 0,31 | 15 783 115 |
| Luxembourg | 0,22 | 0,27 | 0,43 | | 0,12 | 0,39 | 19 804 092 |
| Hungary | 0,79 | 0,96 | 1,52 | | 0,42 | 1,38 | 70 461 820 |
| Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,08 | 3 908 867 |
| Netherlands | 4,44 | 5,40 | 0,00 | –4,05 | 0,00 | 1,35 | 69 036 330 |
| Austria | 2,24 | 2,73 | 0,00 | –2,05 | 0,00 | 0,68 | 34 870 705 |
| Poland | 1,83 | 2,22 | 3,52 | | 0,98 | 3,20 | 163 551 630 |
| Portugal | 1,30 | 1,58 | 2,51 | | 0,70 | 2,28 | 116 471 517 |
| Slovenia | 0,26 | 0,31 | 0,49 | | 0,14 | 0,45 | 22 959 582 |
| Slovakia | 0,33 | 0,40 | 0,63 | | 0,18 | 0,57 | 29 348 064 |
| Finland | 1,45 | 1,76 | 2,79 | | 0,77 | 2,53 | 129 624 747 |
| Sweden | 2,71 | 3,29 | 0,00 | –2,47 | 0,00 | 0,82 | 42 082 486 |
| United Kingdom | 17,72 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –27,75 | 27,75 | 100,00 | 5 115 150 953 |

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

2,78

3,38

5,36

1,49

4,87

248 903 663

Czech Republic

0,78

0,95

1,51

0,42

1,37

70 084 115

Denmark

1,90

2,31

3,67

1,02

3,33

170 491 608

Germany

21,05

25,58

0,00

–19,19

0,00

6,40

327 163 174

Estonia

0,08

0,10

0,15

0,04

0,14

7 163 521

Greece

1,66

2,02

3,21

0,89

2,91

148 843 753

Spain

7,90

9,60

15,24

4,23

13,83

707 230 145

France

15,82

19,23

30,52

8,47

27,70

1 416 965 627

Ireland

1,19

1,45

2,29

0,64

2,08

106 473 014

Italy

13,11

15,93

25,29

7,02

22,95

1 174 030 013

Cyprus

0,12

0,15

0,23

0,06

0,21

10 854 599

Latvia

0,10

0,12

0,19

0,05

0,18

9 044 766

Lithuania

0,18

0,21

0,34

0,09

0,31

15 783 115

Luxembourg

0,22

0,27

0,43

0,12

0,39

19 804 092

Hungary

0,79

0,96

1,52

0,42

1,38

70 461 820

Malta

0,04

0,05

0,08

0,02

0,08

3 908 867

Netherlands

4,44

5,40

0,00

–4,05

0,00

1,35

69 036 330

Austria

2,24

2,73

0,00

–2,05

0,00

0,68

34 870 705

Poland

1,83

2,22

3,52

0,98

3,20

163 551 630

Portugal

1,30

1,58

2,51

0,70

2,28

116 471 517

Slovenia

0,26

0,31

0,49

0,14

0,45

22 959 582

Slovakia

0,33

0,40

0,63

0,18

0,57

29 348 064

Finland

1,45

1,76

2,79

0,77

2,53

129 624 747

Sweden

2,71

3,29

0,00

–2,47

0,00

0,82

42 082 486

United Kingdom

17,72

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–27,75

27,75

100,00

5 115 150 953

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 VAT | Total own resources (14) | Contribution to financing total (%) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (2) + (3) | (5) | (6) | (7) | (8) | (9) = (4) + (5) + (6) + (7) + (8) | (10) |
| Belgium | 15 675 000 | 42 675 000 | 1 200 675 000 | 1 259 025 000 | 371 009 090 | 2 066 665 399 | 12 396 158 | 248 903 663 | 3 957 999 310 | 3,86 |
| Czech Republic | 5 475 000 | 11 550 000 | 107 925 000 | 124 950 000 | 130 192 846 | 581 913 559 | 3 490 402 | 70 084 115 | 910 630 922 | 0,89 |
| Denmark | 9 825 000 | 23 025 000 | 204 825 000 | 237 675 000 | 245 658 623 | 1 415 604 344 | 8 491 000 | 170 491 608 | 2 077 920 575 | 2,03 |
| Germany | 113 475 000 | 249 525 000 | 2 153 025 000 | 2 516 025 000 | 3 044 023 939 | 15 652 002 793 | 93 882 970 | 327 163 174 | 21 633 097 876 | 21,11 |
| Estonia | 900 000 | 0 | 17 325 000 | 18 225 000 | 13 307 426 | 59 479 238 | 356 766 | 7 163 521 | 98 531 951 | 0,10 |
| Greece | 8 700 000 | 10 800 000 | 148 275 000 | 167 775 000 | 276 501 911 | 1 235 860 619 | 7 412 870 | 148 843 753 | 1 836 394 153 | 1,79 |
| Spain | 22 875 000 | 25 650 000 | 760 725 000 | 809 250 000 | 1 313 797 064 | 5 872 183 844 | 35 222 206 | 707 230 145 | 8 737 683 259 | 8,53 |
| France | 84 000 000 | 186 150 000 | 881 475 000 | 1 151 625 000 | 2 458 793 967 | 11 765 169 687 | 70 569 184 | 1 416 965 627 | 16 863 123 465 | 16,46 |
| Ireland | 450 000 | 6 600 000 | 107 550 000 | 114 600 000 | 197 791 248 | 884 053 257 | 5 302 678 | 106 473 014 | 1 308 220 197 | 1,28 |
| Italy | 56 400 000 | 62 700 000 | 1 084 200 000 | 1 203 300 000 | 1 811 071 404 | 9 748 057 440 | 58 470 254 | 1 174 030 013 | 13 994 929 111 | 13,66 |
| Cyprus | 825 000 | 1 800 000 | 16 875 000 | 19 500 000 | 20 164 214 | 90 126 531 | 540 592 | 10 854 599 | 141 185 936 | 0,14 |
| Latvia | 600 000 | 1 200 000 | 11 175 000 | 12 975 000 | 14 827 349 | 75 099 355 | 450 456 | 9 044 766 | 112 396 926 | 0,11 |
| Lithuania | 1 875 000 | 4 050 000 | 37 500 000 | 43 425 000 | 26 054 036 | 131 048 367 | 786 046 | 15 783 115 | 217 096 564 | 0,21 |
| Luxembourg | 150 000 | 0 | 13 125 000 | 13 275 000 | 36 789 380 | 164 434 833 | 986 304 | 19 804 092 | 235 289 609 | 0,23 |
| Hungary | 8 400 000 | 17 700 000 | 165 225 000 | 191 325 000 | 130 894 494 | 585 049 666 | 3 509 212 | 70 461 820 | 981 240 192 | 0,96 |
| Malta | 525 000 | 1 125 000 | 10 725 000 | 12 375 000 | 7 261 368 | 32 455 611 | 194 674 | 3 908 867 | 56 195 520 | 0,05 |
| Netherlands | 172 350 000 | 45 900 000 | 1 110 450 000 | 1 328 700 000 | 709 063 974 | 3 302 807 033 | 19 810 712 | 69 036 330 | 5 429 418 049 | 5,30 |
| Austria | 5 100 000 | 18 900 000 | 160 875 000 | 184 875 000 | 348 021 621 | 1 668 269 572 | 10 006 522 | 34 870 705 | 2 246 043 420 | 2,19 |
| Poland | 9 375 000 | 19 875 000 | 185 550 000 | 214 800 000 | 303 824 226 | 1 357 981 196 | 8 145 368 | 163 551 630 | 2 048 302 420 | 2,00 |
| Portugal | 12 600 000 | 2 550 000 | 86 025 000 | 101 175 000 | 216 365 122 | 967 071 561 | 5 800 634 | 116 471 517 | 1 406 883 834 | 1,37 |
| Slovenia | 1 575 000 | 3 300 000 | 30 600 000 | 35 475 000 | 42 651 223 | 190 635 093 | 1 143 456 | 22 959 582 | 292 864 354 | 0,29 |
| Slovakia | 2 625 000 | 5 550 000 | 51 975 000 | 60 150 000 | 49 397 043 | 243 679 131 | 1 461 622 | 29 348 064 | 384 035 860 | 0,37 |
| Finland | 1 950 000 | 4 950 000 | 76 125 000 | 83 025 000 | 209 193 032 | 1 076 283 800 | 6 455 706 | 129 624 747 | 1 504 582 285 | 1,47 |
| Sweden | 9 900 000 | 12 225 000 | 279 300 000 | 301 425 000 | 388 695 215 | 2 013 292 575 | 12 076 020 | 42 082 486 | 2 757 571 296 | 2,69 |
| United Kingdom | 273 825 000 | 35 775 000 | 1 848 375 000 | 2 157 975 000 | 2 948 144 114 | 13 177 106 809 | 79 038 188 | –5 115 150 953 | 13 247 113 158 | 12,93 |
| Total | 819 450 000 | 793 575 000 | 10 749 900 000 | 12 362 925 000 | 15 313 493 929 | 74 356 331 313 | 446 000 000 | 0 | 102 478 750 242 | 100,00 |

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 VAT

Total own resources (14)

Contribution to financing total (%)

(1)

(2)

(3)

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

(5)

(6)

(7)

(8)

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

(10)

Belgium

15 675 000

42 675 000

1 200 675 000

1 259 025 000

371 009 090

2 066 665 399

12 396 158

248 903 663

3 957 999 310

3,86

Czech Republic

5 475 000

11 550 000

107 925 000

124 950 000

130 192 846

581 913 559

3 490 402

70 084 115

910 630 922

0,89

Denmark

9 825 000

23 025 000

204 825 000

237 675 000

245 658 623

1 415 604 344

8 491 000

170 491 608

2 077 920 575

2,03

Germany

113 475 000

249 525 000

2 153 025 000

2 516 025 000

3 044 023 939

15 652 002 793

93 882 970

327 163 174

21 633 097 876

21,11

Estonia

900 000

0

17 325 000

18 225 000

13 307 426

59 479 238

356 766

7 163 521

98 531 951

0,10

Greece

8 700 000

10 800 000

148 275 000

167 775 000

276 501 911

1 235 860 619

7 412 870

148 843 753

1 836 394 153

1,79

Spain

22 875 000

25 650 000

760 725 000

809 250 000

1 313 797 064

5 872 183 844

35 222 206

707 230 145

8 737 683 259

8,53

France

84 000 000

186 150 000

881 475 000

1 151 625 000

2 458 793 967

11 765 169 687

70 569 184

1 416 965 627

16 863 123 465

16,46

Ireland

450 000

6 600 000

107 550 000

114 600 000

197 791 248

884 053 257

5 302 678

106 473 014

1 308 220 197

1,28

Italy

56 400 000

62 700 000

1 084 200 000

1 203 300 000

1 811 071 404

9 748 057 440

58 470 254

1 174 030 013

13 994 929 111

13,66

Cyprus

825 000

1 800 000

16 875 000

19 500 000

20 164 214

90 126 531

540 592

10 854 599

141 185 936

0,14

Latvia

600 000

1 200 000

11 175 000

12 975 000

14 827 349

75 099 355

450 456

9 044 766

112 396 926

0,11

Lithuania

1 875 000

4 050 000

37 500 000

43 425 000

26 054 036

131 048 367

786 046

15 783 115

217 096 564

0,21

Luxembourg

150 000

0

13 125 000

13 275 000

36 789 380

164 434 833

986 304

19 804 092

235 289 609

0,23

Hungary

8 400 000

17 700 000

165 225 000

191 325 000

130 894 494

585 049 666

3 509 212

70 461 820

981 240 192

0,96

Malta

525 000

1 125 000

10 725 000

12 375 000

7 261 368

32 455 611

194 674

3 908 867

56 195 520

0,05

Netherlands

172 350 000

45 900 000

1 110 450 000

1 328 700 000

709 063 974

3 302 807 033

19 810 712

69 036 330

5 429 418 049

5,30

Austria

5 100 000

18 900 000

160 875 000

184 875 000

348 021 621

1 668 269 572

10 006 522

34 870 705

2 246 043 420

2,19

Poland

9 375 000

19 875 000

185 550 000

214 800 000

303 824 226

1 357 981 196

8 145 368

163 551 630

2 048 302 420

2,00

Portugal

12 600 000

2 550 000

86 025 000

101 175 000

216 365 122

967 071 561

5 800 634

116 471 517

1 406 883 834

1,37

Slovenia

1 575 000

3 300 000

30 600 000

35 475 000

42 651 223

190 635 093

1 143 456

22 959 582

292 864 354

0,29

Slovakia

2 625 000

5 550 000

51 975 000

60 150 000

49 397 043

243 679 131

1 461 622

29 348 064

384 035 860

0,37

Finland

1 950 000

4 950 000

76 125 000

83 025 000

209 193 032

1 076 283 800

6 455 706

129 624 747

1 504 582 285

1,47

Sweden

9 900 000

12 225 000

279 300 000

301 425 000

388 695 215

2 013 292 575

12 076 020

42 082 486

2 757 571 296

2,69

United Kingdom

273 825 000

35 775 000

1 848 375 000

2 157 975 000

2 948 144 114

13 177 106 809

79 038 188

–5 115 150 953

13 247 113 158

12,93

Total

819 450 000

793 575 000

10 749 900 000

12 362 925 000

15 313 493 929

74 356 331 313

446 000 000

0

102 478 750 242

100,00

---

(1)  Amending budgets 1 to 4/2005 included.

(2)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(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’

(4)  Amending budgets 1 to 4/2005 included.

(5)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6)  The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.

(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’

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

(9)  Calculation of rate: (74 802 331 313) / (105 840 366 000) = 0,706746718099973 %.

(10)  Rounded figures.

(11)  This amount is deducted from total allocated expenditure so that expenditure which is unabated before enlargement remains unabated after enlargement.

(12)  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.

(13)  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.

(14)  Total own resources as percentage of GNI: (102 478 750 242) / (10 584 036 600 000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- | --- | --- |
| 1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 819 450 000 | | 819 450 000 |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 793 575 000 | | 793 575 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM | 10 749 900 000 | | 10 749 900 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM | 15 313 493 929 | | 15 313 493 929 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM | 77 539 038 876 | –2 736 707 563 | 74 802 331 313 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |
| | Title 1 — Total | 105 215 457 805 | –2 736 707 563 | 102 478 750 242 |

Title

Chapter

Heading

Budget 2005

Amending budget No. 4

New amount

1 0

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

819 450 000

819 450 000

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

793 575 000

793 575 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

10 749 900 000

10 749 900 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

15 313 493 929

15 313 493 929

1 4

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

77 539 038 876

–2 736 707 563

74 802 331 313

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

105 215 457 805

–2 736 707 563

102 478 750 242

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

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- | --- | --- |
| 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 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 | 77 093 038 876 | –2 736 707 563 | 74 356 331 313 |
| 1 4 0 2 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees | 223 000 000 | | 223 000 000 |
| 1 4 0 3 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve | 223 000 000 | | 223 000 000 |
| | Article 1 4 0 — Subtotal | 77 539 038 876 | –2 736 707 563 | 74 802 331 313 |
| | Chapter 1 4 — Total | 77 539 038 876 | –2 736 707 563 | 74 802 331 313 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 4

New amount

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 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

77 093 038 876

–2 736 707 563

74 356 331 313

1 4 0 2

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

223 000 000

223 000 000

1 4 0 3

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

223 000 000

223 000 000

Article 1 4 0 — Subtotal

77 539 038 876

–2 736 707 563

74 802 331 313

Chapter 1 4 — Total

77 539 038 876

–2 736 707 563

74 802 331 313

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 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- |
| 77 093 038 876 | –2 736 707 563 | 74 356 331 313 |

Budget 2005

Amending budget No. 4

New amount

77 093 038 876

–2 736 707 563

74 356 331 313

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 0,7025 %.

| Member State | Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 142 729 652 | –76 064 253 | 2 066 665 399 |
| Czech Republic | 603 331 065 | –21 417 506 | 581 913 559 |
| Denmark | 1 467 706 095 | –52 101 751 | 1 415 604 344 |
| Germany | 16 228 079 554 | – 576 076 761 | 15 652 002 793 |
| Estonia | 61 668 390 | –2 189 152 | 59 479 238 |
| Greece | 1 281 346 848 | –45 486 229 | 1 235 860 619 |
| Spain | 6 088 311 371 | – 216 127 527 | 5 872 183 844 |
| France | 12 198 190 363 | – 433 020 676 | 11 765 169 687 |
| Ireland | 916 591 108 | –32 537 851 | 884 053 257 |
| Italy | 10 106 837 682 | – 358 780 242 | 9 748 057 440 |
| Cyprus | 93 443 666 | –3 317 135 | 90 126 531 |
| Latvia | 77 863 409 | –2 764 054 | 75 099 355 |
| Lithuania | 135 871 642 | –4 823 275 | 131 048 367 |
| Luxembourg | 170 486 907 | –6 052 074 | 164 434 833 |
| Hungary | 606 582 598 | –21 532 932 | 585 049 666 |
| Malta | 33 650 150 | –1 194 539 | 32 455 611 |
| Netherlands | 3 424 367 858 | – 121 560 825 | 3 302 807 033 |
| Austria | 1 729 670 745 | –61 401 173 | 1 668 269 572 |
| Poland | 1 407 962 111 | –49 980 915 | 1 357 981 196 |
| Portugal | 1 002 664 926 | –35 593 365 | 967 071 561 |
| Slovenia | 197 651 476 | –7 016 383 | 190 635 093 |
| Slovakia | 252 647 816 | –8 968 685 | 243 679 131 |
| Finland | 1 115 896 755 | –39 612 955 | 1 076 283 800 |
| Sweden | 2 087 392 425 | –74 099 850 | 2 013 292 575 |
| United Kingdom | 13 662 094 264 | – 484 987 455 | 13 177 106 809 |
| Item 1 4 0 0 — Total | 77 093 038 876 | –2 736 707 563 | 74 356 331 313 |

Member State

Budget 2005

Amending budget No. 4

New amount

Belgium

2 142 729 652

–76 064 253

2 066 665 399

Czech Republic

603 331 065

–21 417 506

581 913 559

Denmark

1 467 706 095

–52 101 751

1 415 604 344

Germany

16 228 079 554

– 576 076 761

15 652 002 793

Estonia

61 668 390

–2 189 152

59 479 238

Greece

1 281 346 848

–45 486 229

1 235 860 619

Spain

6 088 311 371

– 216 127 527

5 872 183 844

France

12 198 190 363

– 433 020 676

11 765 169 687

Ireland

916 591 108

–32 537 851

884 053 257

Italy

10 106 837 682

– 358 780 242

9 748 057 440

Cyprus

93 443 666

–3 317 135

90 126 531

Latvia

77 863 409

–2 764 054

75 099 355

Lithuania

135 871 642

–4 823 275

131 048 367

Luxembourg

170 486 907

–6 052 074

164 434 833

Hungary

606 582 598

–21 532 932

585 049 666

Malta

33 650 150

–1 194 539

32 455 611

Netherlands

3 424 367 858

– 121 560 825

3 302 807 033

Austria

1 729 670 745

–61 401 173

1 668 269 572

Poland

1 407 962 111

–49 980 915

1 357 981 196

Portugal

1 002 664 926

–35 593 365

967 071 561

Slovenia

197 651 476

–7 016 383

190 635 093

Slovakia

252 647 816

–8 968 685

243 679 131

Finland

1 115 896 755

–39 612 955

1 076 283 800

Sweden

2 087 392 425

–74 099 850

2 013 292 575

United Kingdom

13 662 094 264

– 484 987 455

13 177 106 809

Item 1 4 0 0 — Total

77 093 038 876

–2 736 707 563

74 356 331 313

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 2 736 707 563 | 2 736 707 563 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 3 | REFUNDS TO MEMBER STATES | p.m. | | p.m. |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY | p.m. | | p.m. |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| | Title 3 — Total | p.m. | 2 736 707 563 | 2 736 707 563 |

Title

Chapter

Heading

Budget 2005

Amending budget No. 4

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

2 736 707 563

2 736 707 563

3 1

BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 2

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 3

REFUNDS TO MEMBER STATES

p.m.

p.m.

3 4

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY

p.m.

p.m.

3 5

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

p.m.

p.m.

Title 3 — Total

p.m.

2 736 707 563

2 736 707 563

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 2 736 707 563 | 2 736 707 563 |
| | Article 3 0 0 — Subtotal | p.m. | 2 736 707 563 | 2 736 707 563 |
| 3 0 1 | Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters | p.m. | | p.m. |
| | Article 3 0 1 — Subtotal | p.m. | | p.m. |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | Article 3 0 2 — Subtotal | p.m. | | p.m. |
| | Chapter 3 0 — Total | p.m. | 2 736 707 563 | 2 736 707 563 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 4

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

p.m.

2 736 707 563

2 736 707 563

Article 3 0 0 — Subtotal

p.m.

2 736 707 563

2 736 707 563

3 0 1

Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

p.m.

p.m.

Article 3 0 1 — Subtotal

p.m.

p.m.

3 0 2

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

p.m.

p.m.

Article 3 0 2 — Subtotal

p.m.

p.m.

Chapter 3 0 — Total

p.m.

2 736 707 563

2 736 707 563

3 0 0Surplus available from the preceding financial year

| Budget 2005 | Amending budget No. 4 | New amount |
| --- | --- | --- |
| p.m. | 2 736 707 563 | 2 736 707 563 |

Budget 2005

Amending budget No. 4

New amount

p.m.

2 736 707 563

2 736 707 563

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), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, 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’.

---

| 14.10.2005 | EN | Official Journal of the European Union | L 270/37 |
| --- | --- | --- | --- |

14.10.2005

EN

Official Journal of the European Union

L 270/37

---

FINAL ADOPTION

of amending budget No 5 of the European Union for the financial year 2005

(2005/701/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 on the Financial Regulation applicable to the general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

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 (3),

Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 on budgetary discipline and improvement of the budgetary procedure (4),

Having regard to Preliminary draft amending budget No 5/2005 of the European Union for the financial year 2005 presented by the Commission on 6 June 2005,

Having regard to Draft amending budget No 5/2005 of the European Union for the financial year 2005 established by the Council on 15 July 2005,

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 7 September 2005,

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 5 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 7 September 2005.

The President

J. BORRELL FONTELLES

---

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

1

(2)  
  OJ L 60, 8.3.2005, p. 1.

2

(3)  
  OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).

3

(4)  
  OJ C 283, 20.11.2002, p. 1.

4

---

FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Financing of the general budget | 41 |
| --- | --- |

| B. General statement of revenue by budget heading | 52 |
| --- | --- |

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

Section III: Commission

| — Expenditure | 81 |
| --- | --- |

| — Title 13: Regional policy | 82 |
| --- | --- |

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 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 2005 (1) | Budget 2004 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Agriculture | 49 114 850 000 | 43 993 285 000 | +11,64 |
| 2. Structural operations | 32 396 027 704 | 34 522 302 882 | –6,16 |
| 3. Internal policies | 7 923 781 439 | 7 510 377 641 | +5,50 |
| 4. External action | 5 476 162 603 | 4 950 907 978 | +10,61 |
| 5. Administration | 6 292 367 368 | 6 121 983 823 | +2,78 |
| 6. Reserves | 446 000 000 | 442 000 000 | +0,90 |
| 7. Pre-accession strategy | 3 286 990 000 | 2 856 200 000 | +15,08 |
| 8. Compensation | 1 304 988 996 | 1 409 545 056 | –7,42 |
| Total expenditure (3) | 106 241 168 110 | 101 806 602 380 | +4,36 |

Description

Budget 2005 (1)

Budget 2004 (2)

Change (%)

1. Agriculture

49 114 850 000

43 993 285 000

+11,64

2. Structural operations

32 396 027 704

34 522 302 882

–6,16

3. Internal policies

7 923 781 439

7 510 377 641

+5,50

4. External action

5 476 162 603

4 950 907 978

+10,61

5. Administration

6 292 367 368

6 121 983 823

+2,78

6. Reserves

446 000 000

442 000 000

+0,90

7. Pre-accession strategy

3 286 990 000

2 856 200 000

+15,08

8. Compensation

1 304 988 996

1 409 545 056

–7,42

Total expenditure (3)

106 241 168 110

101 806 602 380

+4,36

REVENUE

| Description | Budget 2005 (4) | Budget 2004 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 025 710 305 | 1 116 573 265 | –8,14 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 2 736 707 563 | 5 469 843 706 | –49,97 |
| 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) | 525 961 402 | 223 160 000 | + 135,69 |
| 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 | 4 288 379 270 | 6 809 576 971 | –37,02 |
| Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 13 644 000 000 | 12 406 875 000 | +9,97 |
| VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) | 15 556 051 275 | 13 579 913 763 | +14,55 |
| Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) | 72 752 737 565 | 69 010 236 646 | +5,42 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) | 101 952 788 840 | 94 997 025 409 | +7,32 |
| Total revenue (7) | 106 241 168 110 | 101 806 602 380 | +4,36 |

Description

Budget 2005 (4)

Budget 2004 (5)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 025 710 305

1 116 573 265

–8,14

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

2 736 707 563

5 469 843 706

–49,97

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)

525 961 402

223 160 000

+ 135,69

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

4 288 379 270

6 809 576 971

–37,02

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

13 644 000 000

12 406 875 000

+9,97

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

15 556 051 275

13 579 913 763

+14,55

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

72 752 737 565

69 010 236 646

+5,42

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

101 952 788 840

94 997 025 409

+7,32

Total revenue (7)

106 241 168 110

101 806 602 380

+4,36

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 | 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) | (4) | (5) | (6) | (7) |
| Belgium | 1 254 705 000 | 2 999 949 000 | 50 | 1 499 974 500 | 1 254 705 000 | |
| Czech Republic | 560 815 000 | 916 397 000 | 50 | 458 198 500 | 458 198 500 | Czech Republic |
| Denmark | 792 702 000 | 2 022 089 000 | 50 | 1 011 044 500 | 792 702 000 | |
| Germany | 9 540 668 000 | 22 180 375 000 | 50 | 11 090 187 500 | 9 540 668 000 | |
| Estonia | 51 716 000 | 89 699 000 | 50 | 44 849 500 | 44 849 500 | Estonia |
| Greece | 1 011 895 000 | 1 769 605 000 | 50 | 884 802 500 | 884 802 500 | Greece |
| Spain | 5 112 185 000 | 8 433 060 000 | 50 | 4 216 530 000 | 4 216 530 000 | Spain |
| France | 8 088 935 000 | 16 934 865 000 | 50 | 8 467 432 500 | 8 088 935 000 | |
| Ireland | 732 980 000 | 1 320 647 000 | 50 | 660 323 500 | 660 323 500 | Ireland |
| Italy | 6 065 590 000 | 13 876 282 000 | 50 | 6 938 141 000 | 6 065 590 000 | |
| Cyprus | 102 605 000 | 128 291 000 | 50 | 64 145 500 | 64 145 500 | Cyprus |
| Latvia | 52 031 000 | 117 078 000 | 50 | 58 539 000 | 52 031 000 | |
| Lithuania | 122 072 000 | 191 345 000 | 50 | 95 672 500 | 95 672 500 | Lithuania |
| Luxembourg | 162 296 000 | 241 530 000 | 50 | 120 765 000 | 120 765 000 | Luxembourg |
| Hungary | 373 191 000 | 840 930 000 | 50 | 420 465 000 | 373 191 000 | |
| Malta | 34 775 000 | 44 002 000 | 50 | 22 001 000 | 22 001 000 | Malta |
| Netherlands | 2 307 490 000 | 4 727 070 000 | 50 | 2 363 535 000 | 2 307 490 000 | |
| Austria | 1 046 035 000 | 2 390 495 000 | 50 | 1 195 247 500 | 1 046 035 000 | |
| Poland | 1 248 087 000 | 2 254 154 000 | 50 | 1 127 077 000 | 1 127 077 000 | Poland |
| Portugal | 907 620 000 | 1 370 760 000 | 50 | 685 380 000 | 685 380 000 | Portugal |
| Slovenia | 150 320 000 | 273 908 000 | 50 | 136 954 000 | 136 954 000 | Slovenia |
| Slovakia | 154 290 000 | 365 439 000 | 50 | 182 719 500 | 154 290 000 | |
| Finland | 672 680 000 | 1 551 535 000 | 50 | 775 767 500 | 672 680 000 | |
| Sweden | 1 234 471 000 | 2 983 416 000 | 50 | 1 491 708 000 | 1 234 471 000 | |
| United Kingdom | 9 055 542 000 | 17 664 045 000 | 50 | 8 832 022 500 | 8 832 022 500 | United Kingdom |
| Total | 50 835 696 000 | 105 686 966 000 | | 52 843 483 000 | 48 931 509 500 | |

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

Member States whose VAT base is capped

(1)

(2)

(4)

(5)

(6)

(7)

Belgium

1 254 705 000

2 999 949 000

50

1 499 974 500

1 254 705 000

Czech Republic

560 815 000

916 397 000

50

458 198 500

458 198 500

Czech Republic

Denmark

792 702 000

2 022 089 000

50

1 011 044 500

792 702 000

Germany

9 540 668 000

22 180 375 000

50

11 090 187 500

9 540 668 000

Estonia

51 716 000

89 699 000

50

44 849 500

44 849 500

Estonia

Greece

1 011 895 000

1 769 605 000

50

884 802 500

884 802 500

Greece

Spain

5 112 185 000

8 433 060 000

50

4 216 530 000

4 216 530 000

Spain

France

8 088 935 000

16 934 865 000

50

8 467 432 500

8 088 935 000

Ireland

732 980 000

1 320 647 000

50

660 323 500

660 323 500

Ireland

Italy

6 065 590 000

13 876 282 000

50

6 938 141 000

6 065 590 000

Cyprus

102 605 000

128 291 000

50

64 145 500

64 145 500

Cyprus

Latvia

52 031 000

117 078 000

50

58 539 000

52 031 000

Lithuania

122 072 000

191 345 000

50

95 672 500

95 672 500

Lithuania

Luxembourg

162 296 000

241 530 000

50

120 765 000

120 765 000

Luxembourg

Hungary

373 191 000

840 930 000

50

420 465 000

373 191 000

Malta

34 775 000

44 002 000

50

22 001 000

22 001 000

Malta

Netherlands

2 307 490 000

4 727 070 000

50

2 363 535 000

2 307 490 000

Austria

1 046 035 000

2 390 495 000

50

1 195 247 500

1 046 035 000

Poland

1 248 087 000

2 254 154 000

50

1 127 077 000

1 127 077 000

Poland

Portugal

907 620 000

1 370 760 000

50

685 380 000

685 380 000

Portugal

Slovenia

150 320 000

273 908 000

50

136 954 000

136 954 000

Slovenia

Slovakia

154 290 000

365 439 000

50

182 719 500

154 290 000

Finland

672 680 000

1 551 535 000

50

775 767 500

672 680 000

Sweden

1 234 471 000

2 983 416 000

50

1 491 708 000

1 234 471 000

United Kingdom

9 055 542 000

17 664 045 000

50

8 832 022 500

8 832 022 500

United Kingdom

Total

50 835 696 000

105 686 966 000

52 843 483 000

48 931 509 500

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 2005. |

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

A.

The maximum call rate is set at 0,50 % for 2005.

| 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): |
| --- | --- |

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: |
| --- | --- |

(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 = 9 540 668 000 /(48 931 509 500 – 8 832 022 500 ) × 1/4 × 5 185 683 679 = 308 450 868

| (2) | calculation of the frozen rate: |
| --- | --- |

(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 = 5 185 683 679 – (308 450 868 + 74 601 411 + 33 818 429 + 39 910 586 )]/[48 931 509 500 – (8 832 022 500 + 9 540 668 000 + 2 307 490 000 + 1 046 035 000 + 1 234 471 000 )]

Frozen rate = 0,182085195550907 %

Uniform rate

0,5 % – 0,182085195550907 % = 0,317914804449093 %

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 | 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 | 1 254 705 000 | 0,50 | 0,317914804 | 398 889 295 |
| Czech Republic | 458 198 500 | 0,50 | 0,317914804 | 145 668 087 |
| Denmark | 792 702 000 | 0,50 | 0,317914804 | 252 011 701 |
| Germany | 9 540 668 000 | 0,50 | 0,317914804 | 3 033 119 602 |
| Estonia | 44 849 500 | 0,50 | 0,317914804 | 14 258 320 |
| Greece | 884 802 500 | 0,50 | 0,317914804 | 281 291 814 |
| Spain | 4 216 530 000 | 0,50 | 0,317914804 | 1 340 497 310 |
| France | 8 088 935 000 | 0,50 | 0,317914804 | 2 571 592 189 |
| Ireland | 660 323 500 | 0,50 | 0,317914804 | 209 926 616 |
| Italy | 6 065 590 000 | 0,50 | 0,317914804 | 1 928 340 859 |
| Cyprus | 64 145 500 | 0,50 | 0,317914804 | 20 392 804 |
| Latvia | 52 031 000 | 0,50 | 0,317914804 | 16 541 425 |
| Lithuania | 95 672 500 | 0,50 | 0,317914804 | 30 415 704 |
| Luxembourg | 120 765 000 | 0,50 | 0,317914804 | 38 392 981 |
| Hungary | 373 191 000 | 0,50 | 0,317914804 | 118 642 944 |
| Malta | 22 001 000 | 0,50 | 0,317914804 | 6 994 444 |
| Netherlands | 2 307 490 000 | 0,50 | 0,317914804 | 733 585 232 |
| Austria | 1 046 035 000 | 0,50 | 0,317914804 | 332 550 012 |
| Poland | 1 127 077 000 | 0,50 | 0,317914804 | 358 314 464 |
| Portugal | 685 380 000 | 0,50 | 0,317914804 | 217 892 449 |
| Slovenia | 136 954 000 | 0,50 | 0,317914804 | 43 539 704 |
| Slovakia | 154 290 000 | 0,50 | 0,317914804 | 49 051 075 |
| Finland | 672 680 000 | 0,50 | 0,317914804 | 213 854 931 |
| Sweden | 1 234 471 000 | 0,50 | 0,317914804 | 392 456 607 |
| United Kingdom | 8 832 022 500 | 0,50 | 0,317914804 | 2 807 830 706 |
| Total | 48 931 509 500 | | | 15 556 051 275 |

Member State

1 % of capped VAT base

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

1 254 705 000

0,50

0,317914804

398 889 295

Czech Republic

458 198 500

0,50

0,317914804

145 668 087

Denmark

792 702 000

0,50

0,317914804

252 011 701

Germany

9 540 668 000

0,50

0,317914804

3 033 119 602

Estonia

44 849 500

0,50

0,317914804

14 258 320

Greece

884 802 500

0,50

0,317914804

281 291 814

Spain

4 216 530 000

0,50

0,317914804

1 340 497 310

France

8 088 935 000

0,50

0,317914804

2 571 592 189

Ireland

660 323 500

0,50

0,317914804

209 926 616

Italy

6 065 590 000

0,50

0,317914804

1 928 340 859

Cyprus

64 145 500

0,50

0,317914804

20 392 804

Latvia

52 031 000

0,50

0,317914804

16 541 425

Lithuania

95 672 500

0,50

0,317914804

30 415 704

Luxembourg

120 765 000

0,50

0,317914804

38 392 981

Hungary

373 191 000

0,50

0,317914804

118 642 944

Malta

22 001 000

0,50

0,317914804

6 994 444

Netherlands

2 307 490 000

0,50

0,317914804

733 585 232

Austria

1 046 035 000

0,50

0,317914804

332 550 012

Poland

1 127 077 000

0,50

0,317914804

358 314 464

Portugal

685 380 000

0,50

0,317914804

217 892 449

Slovenia

136 954 000

0,50

0,317914804

43 539 704

Slovakia

154 290 000

0,50

0,317914804

49 051 075

Finland

672 680 000

0,50

0,317914804

213 854 931

Sweden

1 234 471 000

0,50

0,317914804

392 456 607

United Kingdom

8 832 022 500

0,50

0,317914804

2 807 830 706

Total

48 931 509 500

15 556 051 275

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 gross national income | Uniform rate of ‘additional base’ own resources | ‘Additional base’ own resources at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 2 999 949 000 | | 2 065 103 300 |
| Czech Republic | 916 397 000 | | 630 828 881 |
| Denmark | 2 022 089 000 | | 1 391 964 553 |
| Germany | 22 180 375 000 | | 15 268 514 771 |
| Estonia | 89 699 000 | | 61 746 950 |
| Greece | 1 769 605 000 | | 1 218 159 751 |
| Spain | 8 433 060 000 | | 5 805 145 367 |
| France | 16 934 865 000 | | 11 657 613 381 |
| Ireland | 1 320 647 000 | | 909 106 281 |
| Italy | 13 876 282 000 | | 9 552 147 639 |
| Cyprus | 128 291 000 | | 88 312 890 |
| Latvia | 117 078 000 | 0,6883795 (9) | 80 594 092 |
| Lithuania | 191 345 000 | | 131 717 970 |
| Luxembourg | 241 530 000 | | 166 264 293 |
| Hungary | 840 930 000 | | 578 878 947 |
| Malta | 44 002 000 | | 30 290 073 |
| Netherlands | 4 727 070 000 | | 3 254 017 938 |
| Austria | 2 390 495 000 | | 1 645 567 679 |
| Poland | 2 254 154 000 | | 1 551 713 334 |
| Portugal | 1 370 760 000 | | 943 603 041 |
| Slovenia | 273 908 000 | | 188 552 644 |
| Slovakia | 365 439 000 | | 251 560 705 |
| Finland | 1 551 535 000 | | 1 068 044 840 |
| Sweden | 2 983 416 000 | | 2 053 722 323 |
| United Kingdom | 17 664 045 000 | | 12 159 565 922 |
| Total | 105 686 966 000 | | 72 752 737 565 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’ own resources

‘Additional base’ own resources at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

2 999 949 000

2 065 103 300

Czech Republic

916 397 000

630 828 881

Denmark

2 022 089 000

1 391 964 553

Germany

22 180 375 000

15 268 514 771

Estonia

89 699 000

61 746 950

Greece

1 769 605 000

1 218 159 751

Spain

8 433 060 000

5 805 145 367

France

16 934 865 000

11 657 613 381

Ireland

1 320 647 000

909 106 281

Italy

13 876 282 000

9 552 147 639

Cyprus

128 291 000

88 312 890

Latvia

117 078 000

0,6883795 (9)

80 594 092

Lithuania

191 345 000

131 717 970

Luxembourg

241 530 000

166 264 293

Hungary

840 930 000

578 878 947

Malta

44 002 000

30 290 073

Netherlands

4 727 070 000

3 254 017 938

Austria

2 390 495 000

1 645 567 679

Poland

2 254 154 000

1 551 713 334

Portugal

1 370 760 000

943 603 041

Slovenia

273 908 000

188 552 644

Slovakia

365 439 000

251 560 705

Finland

1 551 535 000

1 068 044 840

Sweden

2 983 416 000

2 053 722 323

United Kingdom

17 664 045 000

12 159 565 922

Total

105 686 966 000

72 752 737 565

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 | 6 329 907 | 6 329 907 | 2 052 443 486 | 2 065 103 300 |
| Czech Republic | 1 933 602 | 1 933 602 | 626 961 677 | 630 828 881 |
| Denmark | 4 266 617 | 4 266 617 | 1 383 431 319 | 1 391 964 553 |
| Germany | 46 800 697 | 46 800 697 | 15 174 913 377 | 15 268 514 771 |
| Estonia | 189 265 | 189 265 | 61 368 420 | 61 746 950 |
| Greece | 3 733 875 | 3 733 875 | 1 210 692 001 | 1 218 159 751 |
| Spain | 17 793 797 | 17 793 797 | 5 769 557 773 | 5 805 145 367 |
| France | 35 732 646 | 35 732 646 | 11 586 148 089 | 11 657 613 381 |
| Ireland | 2 786 571 | 2 786 571 | 903 533 139 | 909 106 281 |
| Italy | 29 279 021 | 29 279 021 | 9 493 589 597 | 9 552 147 639 |
| Cyprus | 270 695 | 270 695 | 87 771 500 | 88 312 890 |
| Latvia | 247 035 | 247 035 | 80 100 022 | 80 594 092 |
| Lithuania | 403 739 | 403 739 | 130 910 492 | 131 717 970 |
| Luxembourg | 509 629 | 509 629 | 165 245 035 | 166 264 293 |
| Hungary | 1 774 366 | 1 774 366 | 575 330 215 | 578 878 947 |
| Malta | 92 844 | 92 844 | 30 104 385 | 30 290 073 |
| Netherlands | 9 974 140 | 9 974 140 | 3 234 069 658 | 3 254 017 938 |
| Austria | 5 043 956 | 5 043 956 | 1 635 479 767 | 1 645 567 679 |
| Poland | 4 756 276 | 4 756 276 | 1 542 200 782 | 1 551 713 334 |
| Portugal | 2 892 310 | 2 892 310 | 937 818 421 | 943 603 041 |
| Slovenia | 577 947 | 577 947 | 187 396 750 | 188 552 644 |
| Slovakia | 771 078 | 771 078 | 250 018 549 | 251 560 705 |
| Finland | 3 273 746 | 3 273 746 | 1 061 497 348 | 1 068 044 840 |
| Sweden | 6 295 022 | 6 295 022 | 2 041 132 279 | 2 053 722 323 |
| United Kingdom | 37 271 219 | 37 271 219 | 12 085 023 484 | 12 159 565 922 |
| Total | 223 000 000 | 223 000 000 | 72 306 737 565 | 72 752 737 565 |
| Percentage of 1 % of GNI | 0,0021 | 0,0021 | 0,6842 | 0,6884 |

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

6 329 907

6 329 907

2 052 443 486

2 065 103 300

Czech Republic

1 933 602

1 933 602

626 961 677

630 828 881

Denmark

4 266 617

4 266 617

1 383 431 319

1 391 964 553

Germany

46 800 697

46 800 697

15 174 913 377

15 268 514 771

Estonia

189 265

189 265

61 368 420

61 746 950

Greece

3 733 875

3 733 875

1 210 692 001

1 218 159 751

Spain

17 793 797

17 793 797

5 769 557 773

5 805 145 367

France

35 732 646

35 732 646

11 586 148 089

11 657 613 381

Ireland

2 786 571

2 786 571

903 533 139

909 106 281

Italy

29 279 021

29 279 021

9 493 589 597

9 552 147 639

Cyprus

270 695

270 695

87 771 500

88 312 890

Latvia

247 035

247 035

80 100 022

80 594 092

Lithuania

403 739

403 739

130 910 492

131 717 970

Luxembourg

509 629

509 629

165 245 035

166 264 293

Hungary

1 774 366

1 774 366

575 330 215

578 878 947

Malta

92 844

92 844

30 104 385

30 290 073

Netherlands

9 974 140

9 974 140

3 234 069 658

3 254 017 938

Austria

5 043 956

5 043 956

1 635 479 767

1 645 567 679

Poland

4 756 276

4 756 276

1 542 200 782

1 551 713 334

Portugal

2 892 310

2 892 310

937 818 421

943 603 041

Slovenia

577 947

577 947

187 396 750

188 552 644

Slovakia

771 078

771 078

250 018 549

251 560 705

Finland

3 273 746

3 273 746

1 061 497 348

1 068 044 840

Sweden

6 295 022

6 295 022

2 041 132 279

2 053 722 323

United Kingdom

37 271 219

37 271 219

12 085 023 484

12 159 565 922

Total

223 000 000

223 000 000

72 306 737 565

72 752 737 565

Percentage of 1 % of GNI

0,0021

0,0021

0,6842

0,6884

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

| Description | Coefficient (10) (%) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total notional non-capped VAT bases | 17,8653 | |
| 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure | 7,9423 | |
| 3. (1) – (2) | 9,9229 | |
| 4. Total allocated expenditure | | 92 293 901 043 |
| 5. Pre-accession expenditure (PAE) (11) | | 1 716 810 015 |
| 6. PAE-adjusted total allocated expenditure = (4) – (5) | | 90 577 091 028 |
| 7. United Kingdom's correction original amount (3) × (6) × 0,66 | | 5 932 026 743 |
| 8. United Kingdom's advantage (12) | | 725 367 786 |
| 9. Basic compensation for the United Kingdom = (7) – (8) | | 5 206 658 957 |
| 10. Windfall gains deriving from traditional own resources (TOR) (13) | | 20 975 278 |
| 11. Correction for the United Kingdom = (10) – (11) | | 5 185 683 679 |

Description

Coefficient (10) (%)

Amount

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

17,8653

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

7,9423

3. (1) – (2)

9,9229

4. Total allocated expenditure

92 293 901 043

5. Pre-accession expenditure (PAE) (11)

1 716 810 015

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

90 577 091 028

7. United Kingdom's correction original amount (3) × (6) × 0,66

5 932 026 743

8. United Kingdom's advantage (12)

725 367 786

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

5 206 658 957

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

20 975 278

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

5 185 683 679

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

| Description | Coefficient (14) (%) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of total notional non-capped VAT bases | 19,1829 | |
| 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure | 8,5584 | |
| 3. (1) – (2) | 10,6245 | |
| 4. Total allocated expenditure | | 73 627 809 571 |
| 5. Pre-accession expenditure (PAE) (15) | | 0 |
| 6. PAE-adjusted total allocated expenditure = (4) – (5) | | 73 627 809 571 |
| 7. United Kingdom's correction original amount (3) × (6) × 0,66 | | 5 162 886 020 |
| 8. United Kingdom's advantage (16) | | 212 371 624 |
| 9. Basic compensation for the United Kingdom = (7) – (8) | | 4 950 514 396 |
| 10. Windfall gains deriving from traditional own resources (TOR) (17) | | 54 179 356 |
| 11. Correction for the United Kingdom = (10) – (11) | | 4 896 335 040 |

Description

Coefficient (14) (%)

Amount

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

19,1829

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

8,5584

3. (1) – (2)

10,6245

4. Total allocated expenditure

73 627 809 571

5. Pre-accession expenditure (PAE) (15)

0

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

73 627 809 571

7. United Kingdom's correction original amount (3) × (6) × 0,66

5 162 886 020

8. United Kingdom's advantage (16)

212 371 624

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

4 950 514 396

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

54 179 356

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

4 896 335 040

Note: The difference of EUR 130 672 532 between the definitive amount of the 2001 UK correction (EUR 4 896 335 040, as calculated above) and the previously budgeted amount of the 2001 UK correction (EUR 5 027 007 572, entered in the SAB 3/2002) is financed in chapter 35 of the PDAB 5/2005. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 35 of the PDAB 5/2005. This ‘indirect effect’ corresponds to EUR 2 620 769 for the United Kingdom, so that the total amount entered in chapter 35 of the PDAB 5/2005 for the United Kingdom is EUR 133 293 301.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679 (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 | 2,84 | 3,41 | 5,38 | | 1,48 | 4,89 | 253 499 702 |
| Czech Republic | 0,87 | 1,04 | 1,64 | | 0,45 | 1,49 | 77 436 772 |
| Denmark | 1,91 | 2,30 | 3,63 | | 1,00 | 3,30 | 170 869 224 |
| Germany | 20,99 | 25,20 | 0,00 | –18,90 | 0,00 | 6,30 | 326 677 437 |
| Estonia | 0,08 | 0,10 | 0,16 | | 0,04 | 0,15 | 7 579 685 |
| Greece | 1,67 | 2,01 | 3,17 | | 0,87 | 2,88 | 149 533 989 |
| Spain | 7,98 | 9,58 | 15,13 | | 4,16 | 13,74 | 712 604 846 |
| France | 16,02 | 19,24 | 30,38 | | 8,36 | 27,60 | 1 431 018 736 |
| Ireland | 1,25 | 1,50 | 2,37 | | 0,65 | 2,15 | 111 596 437 |
| Italy | 13,13 | 15,76 | 24,89 | | 6,85 | 22,61 | 1 172 564 383 |
| Cyprus | 0,12 | 0,15 | 0,23 | | 0,06 | 0,21 | 10 840 761 |
| Latvia | 0,11 | 0,13 | 0,21 | | 0,06 | 0,19 | 9 893 248 |
| Lithuania | 0,18 | 0,22 | 0,34 | | 0,09 | 0,31 | 16 168 908 |
| Luxembourg | 0,23 | 0,27 | 0,43 | | 0,12 | 0,39 | 20 409 608 |
| Hungary | 0,80 | 0,96 | 1,51 | | 0,41 | 1,37 | 71 059 709 |
| Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,07 | 3 718 228 |
| Netherlands | 4,47 | 5,37 | 0,00 | –4,03 | 0,00 | 1,34 | 69 621 326 |
| Austria | 2,26 | 2,72 | 0,00 | –2,04 | 0,00 | 0,68 | 35 207 736 |
| Poland | 2,13 | 2,56 | 4,04 | | 1,11 | 3,67 | 190 479 027 |
| Portugal | 1,30 | 1,56 | 2,46 | | 0,68 | 2,23 | 115 831 053 |
| Slovenia | 0,26 | 0,31 | 0,49 | | 0,14 | 0,45 | 23 145 592 |
| Slovakia | 0,35 | 0,42 | 0,66 | | 0,18 | 0,60 | 30 880 084 |
| Finland | 1,47 | 1,76 | 2,78 | | 0,77 | 2,53 | 131 106 782 |
| Sweden | 2,82 | 3,39 | 0,00 | –2,54 | 0,00 | 0,85 | 43 940 406 |
| United Kingdom | 16,71 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –27,51 | 27,51 | 100,00 | 5 185 683 679 |

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

2,84

3,41

5,38

1,48

4,89

253 499 702

Czech Republic

0,87

1,04

1,64

0,45

1,49

77 436 772

Denmark

1,91

2,30

3,63

1,00

3,30

170 869 224

Germany

20,99

25,20

0,00

–18,90

0,00

6,30

326 677 437

Estonia

0,08

0,10

0,16

0,04

0,15

7 579 685

Greece

1,67

2,01

3,17

0,87

2,88

149 533 989

Spain

7,98

9,58

15,13

4,16

13,74

712 604 846

France

16,02

19,24

30,38

8,36

27,60

1 431 018 736

Ireland

1,25

1,50

2,37

0,65

2,15

111 596 437

Italy

13,13

15,76

24,89

6,85

22,61

1 172 564 383

Cyprus

0,12

0,15

0,23

0,06

0,21

10 840 761

Latvia

0,11

0,13

0,21

0,06

0,19

9 893 248

Lithuania

0,18

0,22

0,34

0,09

0,31

16 168 908

Luxembourg

0,23

0,27

0,43

0,12

0,39

20 409 608

Hungary

0,80

0,96

1,51

0,41

1,37

71 059 709

Malta

0,04

0,05

0,08

0,02

0,07

3 718 228

Netherlands

4,47

5,37

0,00

–4,03

0,00

1,34

69 621 326

Austria

2,26

2,72

0,00

–2,04

0,00

0,68

35 207 736

Poland

2,13

2,56

4,04

1,11

3,67

190 479 027

Portugal

1,30

1,56

2,46

0,68

2,23

115 831 053

Slovenia

0,26

0,31

0,49

0,14

0,45

23 145 592

Slovakia

0,35

0,42

0,66

0,18

0,60

30 880 084

Finland

1,47

1,76

2,78

0,77

2,53

131 106 782

Sweden

2,82

3,39

0,00

–2,54

0,00

0,85

43 940 406

United Kingdom

16,71

0,00

0,00

0,00

0,00

0

Total

100,00

100,00

100,00

–27,51

27,51

100,00

5 185 683 679

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 VAT | Result of the definitive calculation of the financing of the correction for the UK 2001 | Total own resources (18) | Contribution to financing total (%) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (2) + (3) | (5) | (6) | (7) | (8) | (9) | (10) = (4) + (5) + (6) + (7) + (8) + (9) | (11) |
| Belgium | 11 600 000 | 44 700 000 | 1 342 900 000 | 1 399 200 000 | 398 889 295 | 2 052 443 486 | 12 659 814 | 253 499 702 | –25 912 108 | 4 090 780 189 | 4,01 |
| Czech Republic | 2 800 000 | 8 600 000 | 134 000 000 | 145 400 000 | 145 668 087 | 626 961 677 | 3 867 204 | 77 436 772 | 0 | 999 333 740 | 0,98 |
| Denmark | 16 900 000 | 25 700 000 | 230 400 000 | 273 000 000 | 252 011 701 | 1 383 431 319 | 8 533 234 | 170 869 224 | –22 231 358 | 2 065 614 120 | 2,03 |
| Germany | 124 000 000 | 215 000 000 | 2 302 600 000 | 2 641 600 000 | 3 033 119 602 | 15 174 913 377 | 93 601 394 | 326 677 437 | 43 247 740 | 21 313 159 550 | 20,90 |
| Estonia | 500 000 | 0 | 15 200 000 | 15 700 000 | 14 258 320 | 61 368 420 | 378 530 | 7 579 685 | 0 | 99 284 955 | 0,10 |
| Greece | 7 900 000 | 10 400 000 | 188 100 000 | 206 400 000 | 281 291 814 | 1 210 692 001 | 7 467 750 | 149 533 989 | –7 296 005 | 1 848 089 549 | 1,81 |
| Spain | 40 800 000 | 21 500 000 | 1 008 000 000 | 1 070 300 000 | 1 340 497 310 | 5 769 557 773 | 35 587 594 | 712 604 846 | –27 475 803 | 8 901 071 720 | 8,73 |
| France | 63 200 000 | 205 300 000 | 960 600 000 | 1 229 100 000 | 2 571 592 189 | 11 586 148 089 | 71 465 292 | 1 431 018 736 | –1 102 158 | 16 888 222 148 | 16,56 |
| Ireland | 400 000 | 6 400 000 | 133 700 000 | 140 500 000 | 209 926 616 | 903 533 139 | 5 573 142 | 111 596 437 | –4 635 083 | 1 366 494 251 | 1,34 |
| Italy | 63 200 000 | 72 400 000 | 1 271 500 000 | 1 407 100 000 | 1 928 340 859 | 9 493 589 597 | 58 558 042 | 1 172 564 383 | –64 555 999 | 13 995 596 882 | 13,73 |
| Cyprus | 2 000 000 | 0 | 35 800 000 | 37 800 000 | 20 392 804 | 87 771 500 | 541 390 | 10 840 761 | 0 | 157 346 455 | 0,15 |
| Latvia | 400 000 | 800 000 | 17 600 000 | 18 800 000 | 16 541 425 | 80 100 022 | 494 070 | 9 893 248 | 0 | 125 828 765 | 0,12 |
| Lithuania | 1 300 000 | 1 300 000 | 29 800 000 | 32 400 000 | 30 415 704 | 130 910 492 | 807 478 | 16 168 908 | 0 | 210 702 582 | 0,21 |
| Luxembourg | 100 000 | 0 | 13 100 000 | 13 200 000 | 38 392 981 | 165 245 035 | 1 019 258 | 20 409 608 | – 530 540 | 237 736 342 | 0,23 |
| Hungary | 3 400 000 | 7 000 000 | 116 900 000 | 127 300 000 | 118 642 944 | 575 330 215 | 3 548 732 | 71 059 709 | 0 | 895 881 600 | 0,88 |
| Malta | 1 300 000 | 0 | 8 600 000 | 9 900 000 | 6 994 444 | 30 104 385 | 185 688 | 3 718 228 | 0 | 50 902 745 | 0,05 |
| Netherlands | 182 400 000 | 50 100 000 | 1 136 800 000 | 1 369 300 000 | 733 585 232 | 3 234 069 658 | 19 948 280 | 69 621 326 | –14 562 204 | 5 411 962 292 | 5,31 |
| Austria | 4 300 000 | 20 400 000 | 165 600 000 | 190 300 000 | 332 550 012 | 1 635 479 767 | 10 087 912 | 35 207 736 | 5 119 497 | 2 208 744 924 | 2,17 |
| Poland | 22 400 000 | 40 900 000 | 202 700 000 | 266 000 000 | 358 314 464 | 1 542 200 782 | 9 512 552 | 190 479 027 | 0 | 2 366 506 825 | 2,32 |
| Portugal | 21 400 000 | 2 800 000 | 89 500 000 | 113 700 000 | 217 892 449 | 937 818 421 | 5 784 620 | 115 831 053 | –5 879 918 | 1 385 146 625 | 1,36 |
| Slovenia | 100 000 | 600 000 | 28 600 000 | 29 300 000 | 43 539 704 | 187 396 750 | 1 155 894 | 23 145 592 | 0 | 284 537 940 | 0,28 |
| Slovakia | 700 000 | 6 900 000 | 42 900 000 | 50 500 000 | 49 051 075 | 250 018 549 | 1 542 156 | 30 880 084 | 0 | 381 991 864 | 0,37 |
| Finland | 3 200 000 | 4 700 000 | 95 900 000 | 103 800 000 | 213 854 931 | 1 061 497 348 | 6 547 492 | 131 106 782 | –4 450 593 | 1 512 355 960 | 1,48 |
| Sweden | 9 400 000 | 11 600 000 | 308 900 000 | 329 900 000 | 392 456 607 | 2 041 132 279 | 12 590 044 | 43 940 406 | –3 028 769 | 2 816 990 567 | 2,76 |
| United Kingdom | 235 700 000 | 36 700 000 | 2 151 100 000 | 2 423 500 000 | 2 807 830 706 | 12 085 023 484 | 74 542 438 | –5 185 683 679 | 133 293 301 | 12 338 506 250 | 12,10 |
| Total | 819 400 000 | 793 800 000 | 12 030 800 000 | 13 644 000 000 | 15 556 051 275 | 72 306 737 565 | 446 000 000 | 0 | 0 | 101 952 788 840 | 100,00 |

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 VAT

Result of the definitive calculation of the financing of the correction for the UK 2001

Total own resources (18)

Contribution to financing total (%)

(1)

(2)

(3)

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

(5)

(6)

(7)

(8)

(9)

(10) = (4) + (5) + (6) + (7) + (8) + (9)

(11)

Belgium

11 600 000

44 700 000

1 342 900 000

1 399 200 000

398 889 295

2 052 443 486

12 659 814

253 499 702

–25 912 108

4 090 780 189

4,01

Czech Republic

2 800 000

8 600 000

134 000 000

145 400 000

145 668 087

626 961 677

3 867 204

77 436 772

0

999 333 740

0,98

Denmark

16 900 000

25 700 000

230 400 000

273 000 000

252 011 701

1 383 431 319

8 533 234

170 869 224

–22 231 358

2 065 614 120

2,03

Germany

124 000 000

215 000 000

2 302 600 000

2 641 600 000

3 033 119 602

15 174 913 377

93 601 394

326 677 437

43 247 740

21 313 159 550

20,90

Estonia

500 000

0

15 200 000

15 700 000

14 258 320

61 368 420

378 530

7 579 685

0

99 284 955

0,10

Greece

7 900 000

10 400 000

188 100 000

206 400 000

281 291 814

1 210 692 001

7 467 750

149 533 989

–7 296 005

1 848 089 549

1,81

Spain

40 800 000

21 500 000

1 008 000 000

1 070 300 000

1 340 497 310

5 769 557 773

35 587 594

712 604 846

–27 475 803

8 901 071 720

8,73

France

63 200 000

205 300 000

960 600 000

1 229 100 000

2 571 592 189

11 586 148 089

71 465 292

1 431 018 736

–1 102 158

16 888 222 148

16,56

Ireland

400 000

6 400 000

133 700 000

140 500 000

209 926 616

903 533 139

5 573 142

111 596 437

–4 635 083

1 366 494 251

1,34

Italy

63 200 000

72 400 000

1 271 500 000

1 407 100 000

1 928 340 859

9 493 589 597

58 558 042

1 172 564 383

–64 555 999

13 995 596 882

13,73

Cyprus

2 000 000

0

35 800 000

37 800 000

20 392 804

87 771 500

541 390

10 840 761

0

157 346 455

0,15

Latvia

400 000

800 000

17 600 000

18 800 000

16 541 425

80 100 022

494 070

9 893 248

0

125 828 765

0,12

Lithuania

1 300 000

1 300 000

29 800 000

32 400 000

30 415 704

130 910 492

807 478

16 168 908

0

210 702 582

0,21

Luxembourg

100 000

0

13 100 000

13 200 000

38 392 981

165 245 035

1 019 258

20 409 608

– 530 540

237 736 342

0,23

Hungary

3 400 000

7 000 000

116 900 000

127 300 000

118 642 944

575 330 215

3 548 732

71 059 709

0

895 881 600

0,88

Malta

1 300 000

0

8 600 000

9 900 000

6 994 444

30 104 385

185 688

3 718 228

0

50 902 745

0,05

Netherlands

182 400 000

50 100 000

1 136 800 000

1 369 300 000

733 585 232

3 234 069 658

19 948 280

69 621 326

–14 562 204

5 411 962 292

5,31

Austria

4 300 000

20 400 000

165 600 000

190 300 000

332 550 012

1 635 479 767

10 087 912

35 207 736

5 119 497

2 208 744 924

2,17

Poland

22 400 000

40 900 000

202 700 000

266 000 000

358 314 464

1 542 200 782

9 512 552

190 479 027

0

2 366 506 825

2,32

Portugal

21 400 000

2 800 000

89 500 000

113 700 000

217 892 449

937 818 421

5 784 620

115 831 053

–5 879 918

1 385 146 625

1,36

Slovenia

100 000

600 000

28 600 000

29 300 000

43 539 704

187 396 750

1 155 894

23 145 592

0

284 537 940

0,28

Slovakia

700 000

6 900 000

42 900 000

50 500 000

49 051 075

250 018 549

1 542 156

30 880 084

0

381 991 864

0,37

Finland

3 200 000

4 700 000

95 900 000

103 800 000

213 854 931

1 061 497 348

6 547 492

131 106 782

–4 450 593

1 512 355 960

1,48

Sweden

9 400 000

11 600 000

308 900 000

329 900 000

392 456 607

2 041 132 279

12 590 044

43 940 406

–3 028 769

2 816 990 567

2,76

United Kingdom

235 700 000

36 700 000

2 151 100 000

2 423 500 000

2 807 830 706

12 085 023 484

74 542 438

–5 185 683 679

133 293 301

12 338 506 250

12,10

Total

819 400 000

793 800 000

12 030 800 000

13 644 000 000

15 556 051 275

72 306 737 565

446 000 000

0

0

101 952 788 840

100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 819 450 000 | –50 000 | 819 400 000 |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 793 575 000 | 225 000 | 793 800 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM | 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM | 15 313 493 929 | 242 557 346 | 15 556 051 275 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM | 74 802 331 313 | –2 049 593 748 | 72 752 737 565 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | 0 | 0 |
| | Title 1 — Total | 102 478 750 242 | – 525 961 402 | 101 952 788 840 |

Title

Chapter

Heading

Budget 2005

Amending budget No. 5

New amount

1 0

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

819 450 000

–50 000

819 400 000

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

793 575 000

225 000

793 800 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

10 749 900 000

1 280 900 000

12 030 800 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

15 313 493 929

242 557 346

15 556 051 275

1 4

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

74 802 331 313

–2 049 593 748

72 752 737 565

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

0

Title 1 — Total

102 478 750 242

– 525 961 402

101 952 788 840

CHAPTER 1 0 —AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) |
| 1 0 0 | Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) |
| 1 0 0 0 | Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) | 819 450 000 | –50 000 | 819 400 000 |
| | Article 1 0 0 — Subtotal | 819 450 000 | –50 000 | 819 400 000 |
| | Chapter 1 0 — Total | 819 450 000 | –50 000 | 819 400 000 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

1 0

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

1 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

1 0 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

819 450 000

–50 000

819 400 000

Article 1 0 0 — Subtotal

819 450 000

–50 000

819 400 000

Chapter 1 0 — Total

819 450 000

–50 000

819 400 000

1 0 0Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

1 0 0 0Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 819 450 000 | –50 000 | 819 400 000 |

Budget 2005

Amending budget No. 5

New amount

819 450 000

–50 000

819 400 000

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)(a) thereof.

Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 15 675 000 | –4 075 000 | 11 600 000 |
| Czech Republic | 5 475 000 | –2 675 000 | 2 800 000 |
| Denmark | 9 825 000 | 7 075 000 | 16 900 000 |
| Germany | 113 475 000 | 10 525 000 | 124 000 000 |
| Estonia | 900 000 | – 400 000 | 500 000 |
| Greece | 8 700 000 | – 800 000 | 7 900 000 |
| Spain | 22 875 000 | 17 925 000 | 40 800 000 |
| France | 84 000 000 | –20 800 000 | 63 200 000 |
| Ireland | 450 000 | –50 000 | 400 000 |
| Italy | 56 400 000 | 6 800 000 | 63 200 000 |
| Cyprus | 825 000 | 1 175 000 | 2 000 000 |
| Latvia | 600 000 | – 200 000 | 400 000 |
| Lithuania | 1 875 000 | – 575 000 | 1 300 000 |
| Luxembourg | 150 000 | –50 000 | 100 000 |
| Hungary | 8 400 000 | –5 000 000 | 3 400 000 |
| Malta | 525 000 | 775 000 | 1 300 000 |
| Netherlands | 172 350 000 | 10 050 000 | 182 400 000 |
| Austria | 5 100 000 | – 800 000 | 4 300 000 |
| Poland | 9 375 000 | 13 025 000 | 22 400 000 |
| Portugal | 12 600 000 | 8 800 000 | 21 400 000 |
| Slovenia | 1 575 000 | –1 475 000 | 100 000 |
| Slovakia | 2 625 000 | –1 925 000 | 700 000 |
| Finland | 1 950 000 | 1 250 000 | 3 200 000 |
| Sweden | 9 900 000 | – 500 000 | 9 400 000 |
| United Kingdom | 273 825 000 | –38 125 000 | 235 700 000 |
| Item 1 0 0 0 — Total | 819 450 000 | –50 000 | 819 400 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

15 675 000

–4 075 000

11 600 000

Czech Republic

5 475 000

–2 675 000

2 800 000

Denmark

9 825 000

7 075 000

16 900 000

Germany

113 475 000

10 525 000

124 000 000

Estonia

900 000

– 400 000

500 000

Greece

8 700 000

– 800 000

7 900 000

Spain

22 875 000

17 925 000

40 800 000

France

84 000 000

–20 800 000

63 200 000

Ireland

450 000

–50 000

400 000

Italy

56 400 000

6 800 000

63 200 000

Cyprus

825 000

1 175 000

2 000 000

Latvia

600 000

– 200 000

400 000

Lithuania

1 875 000

– 575 000

1 300 000

Luxembourg

150 000

–50 000

100 000

Hungary

8 400 000

–5 000 000

3 400 000

Malta

525 000

775 000

1 300 000

Netherlands

172 350 000

10 050 000

182 400 000

Austria

5 100 000

– 800 000

4 300 000

Poland

9 375 000

13 025 000

22 400 000

Portugal

12 600 000

8 800 000

21 400 000

Slovenia

1 575 000

–1 475 000

100 000

Slovakia

2 625 000

–1 925 000

700 000

Finland

1 950 000

1 250 000

3 200 000

Sweden

9 900 000

– 500 000

9 400 000

United Kingdom

273 825 000

–38 125 000

235 700 000

Item 1 0 0 0 — Total

819 450 000

–50 000

819 400 000

CHAPTER 1 1 —LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) |
| 1 1 0 | Sugar production levies | 628 875 000 | – 175 000 | 628 700 000 |
| | Article 1 1 0 — Subtotal | 628 875 000 | – 175 000 | 628 700 000 |
| 1 1 1 | Sugar storage levies | p.m. | — | p.m. |
| | Article 1 1 1 — Subtotal | p.m. | — | p.m. |
| 1 1 2 | Isoglucose production levies | 7 125 000 | 75 000 | 7 200 000 |
| | Article 1 1 2 — Subtotal | 7 125 000 | 75 000 | 7 200 000 |
| 1 1 3 | Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production | p.m. | — | p.m. |
| | Article 1 1 3 — Subtotal | p.m. | — | p.m. |
| 1 1 4 | Charges levied on substituted C sugar and C isoglucose | p.m. | — | p.m. |
| | Article 1 1 4 — Subtotal | p.m. | — | p.m. |
| 1 1 5 | Production levy for inulin syrup | 2 025 000 | 75 000 | 2 100 000 |
| | Article 1 1 5 — Subtotal | 2 025 000 | 75 000 | 2 100 000 |
| 1 1 6 | Additional levies provided for in Regulation (EEC) No 1107/88 | 155 550 000 | 250 000 | 155 800 000 |
| | Article 1 1 6 — Subtotal | 155 550 000 | 250 000 | 155 800 000 |
| | Chapter 1 1 — Total | 793 575 000 | 225 000 | 793 800 000 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

1 1 0

Sugar production levies

628 875 000

– 175 000

628 700 000

Article 1 1 0 — Subtotal

628 875 000

– 175 000

628 700 000

1 1 1

Sugar storage levies

p.m.

—

p.m.

Article 1 1 1 — Subtotal

p.m.

—

p.m.

1 1 2

Isoglucose production levies

7 125 000

75 000

7 200 000

Article 1 1 2 — Subtotal

7 125 000

75 000

7 200 000

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production

p.m.

—

p.m.

Article 1 1 3 — Subtotal

p.m.

—

p.m.

1 1 4

Charges levied on substituted C sugar and C isoglucose

p.m.

—

p.m.

Article 1 1 4 — Subtotal

p.m.

—

p.m.

1 1 5

Production levy for inulin syrup

2 025 000

75 000

2 100 000

Article 1 1 5 — Subtotal

2 025 000

75 000

2 100 000

1 1 6

Additional levies provided for in Regulation (EEC) No 1107/88

155 550 000

250 000

155 800 000

Article 1 1 6 — Subtotal

155 550 000

250 000

155 800 000

Chapter 1 1 — Total

793 575 000

225 000

793 800 000

1 1 0Sugar production levies

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 628 875 000 | – 175 000 | 628 700 000 |

Budget 2005

Amending budget No. 5

New amount

628 875 000

– 175 000

628 700 000

Remarks

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by sugar producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 31 050 000 | 2 050 000 | 33 100 000 |
| Czech Republic | 8 917 500 | –2 317 500 | 6 600 000 |
| Denmark | 18 000 000 | 2 700 000 | 20 700 000 |
| Germany | 206 700 000 | –34 600 000 | 172 100 000 |
| Estonia | — | — | — |
| Greece | 8 550 000 | – 350 000 | 8 200 000 |
| Spain | 20 550 000 | –4 150 000 | 16 400 000 |
| France | 145 350 000 | 19 050 000 | 164 400 000 |
| Ireland | 5 325 000 | – 225 000 | 5 100 000 |
| Italy | 48 150 000 | 9 650 000 | 57 800 000 |
| Cyprus | 1 387 500 | –1 387 500 | — |
| Latvia | 930 000 | – 330 000 | 600 000 |
| Lithuania | 3 127 500 | –2 127 500 | 1 000 000 |
| Luxembourg | — | — | — |
| Hungary | 13 665 000 | –8 265 000 | 5 400 000 |
| Malta | 870 000 | – 870 000 | — |
| Netherlands | 35 475 000 | 4 125 000 | 39 600 000 |
| Austria | 14 925 000 | 1 475 000 | 16 400 000 |
| Poland | 15 337 500 | 16 262 500 | 31 600 000 |
| Portugal | 1 800 000 | 300 000 | 2 100 000 |
| Slovenia | 2 550 000 | –2 150 000 | 400 000 |
| Slovakia | 4 290 000 | 1 010 000 | 5 300 000 |
| Finland | 3 900 000 | – 300 000 | 3 600 000 |
| Sweden | 9 975 000 | – 675 000 | 9 300 000 |
| United Kingdom | 28 050 000 | 950 000 | 29 000 000 |
| Article 1 1 0 — Total | 628 875 000 | – 175 000 | 628 700 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

31 050 000

2 050 000

33 100 000

Czech Republic

8 917 500

–2 317 500

6 600 000

Denmark

18 000 000

2 700 000

20 700 000

Germany

206 700 000

–34 600 000

172 100 000

Estonia

—

—

—

Greece

8 550 000

– 350 000

8 200 000

Spain

20 550 000

–4 150 000

16 400 000

France

145 350 000

19 050 000

164 400 000

Ireland

5 325 000

– 225 000

5 100 000

Italy

48 150 000

9 650 000

57 800 000

Cyprus

1 387 500

–1 387 500

—

Latvia

930 000

– 330 000

600 000

Lithuania

3 127 500

–2 127 500

1 000 000

Luxembourg

—

—

—

Hungary

13 665 000

–8 265 000

5 400 000

Malta

870 000

– 870 000

—

Netherlands

35 475 000

4 125 000

39 600 000

Austria

14 925 000

1 475 000

16 400 000

Poland

15 337 500

16 262 500

31 600 000

Portugal

1 800 000

300 000

2 100 000

Slovenia

2 550 000

–2 150 000

400 000

Slovakia

4 290 000

1 010 000

5 300 000

Finland

3 900 000

– 300 000

3 600 000

Sweden

9 975 000

– 675 000

9 300 000

United Kingdom

28 050 000

950 000

29 000 000

Article 1 1 0 — Total

628 875 000

– 175 000

628 700 000

1 1 1Sugar storage levies

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| p.m. | — | p.m. |

Budget 2005

Amending budget No. 5

New amount

p.m.

—

p.m.

Remarks

This article is intended to record revenue from the outstanding sugar storage levies as Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage levy.

This article also covers the amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with and the amounts due according to Council Regulation (EEC) No 1789/81 when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | — | p.m. |
| Czech Republic | p.m. | — | p.m. |
| Denmark | p.m. | — | p.m. |
| Germany | p.m. | — | p.m. |
| Estonia | — | — | — |
| Greece | p.m. | — | p.m. |
| Spain | p.m. | — | p.m. |
| France | p.m. | — | p.m. |
| Ireland | p.m. | — | p.m. |
| Italy | p.m. | — | p.m. |
| Cyprus | p.m. | | — |
| Latvia | p.m. | — | p.m. |
| Lithuania | p.m. | — | p.m. |
| Luxembourg | — | — | — |
| Hungary | p.m. | — | p.m. |
| Malta | p.m. | | — |
| Netherlands | p.m. | — | p.m. |
| Austria | p.m. | — | p.m. |
| Poland | p.m. | — | p.m. |
| Portugal | p.m. | — | p.m. |
| Slovenia | p.m. | — | p.m. |
| Slovakia | p.m. | — | p.m. |
| Finland | p.m. | — | p.m. |
| Sweden | p.m. | — | p.m. |
| United Kingdom | p.m. | — | p.m. |
| Article 1 1 1 — Total | p.m. | — | p.m. |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

p.m.

—

p.m.

Czech Republic

p.m.

—

p.m.

Denmark

p.m.

—

p.m.

Germany

p.m.

—

p.m.

Estonia

—

—

—

Greece

p.m.

—

p.m.

Spain

p.m.

—

p.m.

France

p.m.

—

p.m.

Ireland

p.m.

—

p.m.

Italy

p.m.

—

p.m.

Cyprus

p.m.

—

Latvia

p.m.

—

p.m.

Lithuania

p.m.

—

p.m.

Luxembourg

—

—

—

Hungary

p.m.

—

p.m.

Malta

p.m.

—

Netherlands

p.m.

—

p.m.

Austria

p.m.

—

p.m.

Poland

p.m.

—

p.m.

Portugal

p.m.

—

p.m.

Slovenia

p.m.

—

p.m.

Slovakia

p.m.

—

p.m.

Finland

p.m.

—

p.m.

Sweden

p.m.

—

p.m.

United Kingdom

p.m.

—

p.m.

Article 1 1 1 — Total

p.m.

—

p.m.

1 1 2Isoglucose production levies

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 7 125 000 | 75 000 | 7 200 000 |

Budget 2005

Amending budget No. 5

New amount

7 125 000

75 000

7 200 000

Remarks

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B production levies intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by isoglucose producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 425 000 | –25 000 | 1 400 000 |
| Czech Republic | 367 500 | –67 500 | 300 000 |
| Denmark | — | — | — |
| Germany | 675 000 | 25 000 | 700 000 |
| Estonia | — | — | — |
| Greece | 225 000 | –25 000 | 200 000 |
| Spain | 900 000 | — | 900 000 |
| France | 375 000 | 25 000 | 400 000 |
| Ireland | — | — | — |
| Italy | 375 000 | 25 000 | 400 000 |
| Cyprus | 60 000 | –60 000 | — |
| Latvia | 37 500 | –37 500 | — |
| Lithuania | 127 500 | –27 500 | 100 000 |
| Luxembourg | — | — | — |
| Hungary | 562 500 | – 362 500 | 200 000 |
| Malta | 37 500 | –37 500 | — |
| Netherlands | 150 000 | 50 000 | 200 000 |
| Austria | — | — | — |
| Poland | 630 000 | 670 000 | 1 300 000 |
| Portugal | 225 000 | –25 000 | 200 000 |
| Slovenia | 105 000 | – 105 000 | — |
| Slovakia | 172 500 | 27 500 | 200 000 |
| Finland | 150 000 | 50 000 | 200 000 |
| Sweden | — | — | — |
| United Kingdom | 525 000 | –25 000 | 500 000 |
| Article 1 1 2 — Total | 7 125 000 | 75 000 | 7 200 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

1 425 000

–25 000

1 400 000

Czech Republic

367 500

–67 500

300 000

Denmark

—

—

—

Germany

675 000

25 000

700 000

Estonia

—

—

—

Greece

225 000

–25 000

200 000

Spain

900 000

—

900 000

France

375 000

25 000

400 000

Ireland

—

—

—

Italy

375 000

25 000

400 000

Cyprus

60 000

–60 000

—

Latvia

37 500

–37 500

—

Lithuania

127 500

–27 500

100 000

Luxembourg

—

—

—

Hungary

562 500

– 362 500

200 000

Malta

37 500

–37 500

—

Netherlands

150 000

50 000

200 000

Austria

—

—

—

Poland

630 000

670 000

1 300 000

Portugal

225 000

–25 000

200 000

Slovenia

105 000

– 105 000

—

Slovakia

172 500

27 500

200 000

Finland

150 000

50 000

200 000

Sweden

—

—

—

United Kingdom

525 000

–25 000

500 000

Article 1 1 2 — Total

7 125 000

75 000

7 200 000

1 1 3Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| p.m. | — | p.m. |

Budget 2005

Amending budget No. 5

New amount

p.m.

—

p.m.

Remarks

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | — | p.m. |
| Czech Republic | p.m. | — | p.m. |
| Denmark | p.m. | — | p.m. |
| Germany | p.m. | — | p.m. |
| Estonia | — | — | — |
| Greece | p.m. | — | p.m. |
| Spain | p.m. | — | p.m. |
| France | p.m. | — | p.m. |
| Ireland | p.m. | — | p.m. |
| Italy | p.m. | — | p.m. |
| Cyprus | p.m. | | — |
| Latvia | p.m. | — | p.m. |
| Lithuania | p.m. | — | p.m. |
| Luxembourg | — | — | — |
| Hungary | p.m. | — | p.m. |
| Malta | p.m. | | — |
| Netherlands | p.m. | — | p.m. |
| Austria | p.m. | — | p.m. |
| Poland | p.m. | — | p.m. |
| Portugal | p.m. | — | p.m. |
| Slovenia | p.m. | — | p.m. |
| Slovakia | p.m. | — | p.m. |
| Finland | p.m. | — | p.m. |
| Sweden | p.m. | — | p.m. |
| United Kingdom | p.m. | — | p.m. |
| Article 1 1 3 — Total | p.m. | — | p.m. |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

p.m.

—

p.m.

Czech Republic

p.m.

—

p.m.

Denmark

p.m.

—

p.m.

Germany

p.m.

—

p.m.

Estonia

—

—

—

Greece

p.m.

—

p.m.

Spain

p.m.

—

p.m.

France

p.m.

—

p.m.

Ireland

p.m.

—

p.m.

Italy

p.m.

—

p.m.

Cyprus

p.m.

—

Latvia

p.m.

—

p.m.

Lithuania

p.m.

—

p.m.

Luxembourg

—

—

—

Hungary

p.m.

—

p.m.

Malta

p.m.

—

Netherlands

p.m.

—

p.m.

Austria

p.m.

—

p.m.

Poland

p.m.

—

p.m.

Portugal

p.m.

—

p.m.

Slovenia

p.m.

—

p.m.

Slovakia

p.m.

—

p.m.

Finland

p.m.

—

p.m.

Sweden

p.m.

—

p.m.

United Kingdom

p.m.

—

p.m.

Article 1 1 3 — Total

p.m.

—

p.m.

1 1 4Charges levied on substituted C sugar and C isoglucose

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| p.m. | — | p.m. |

Budget 2005

Amending budget No. 5

New amount

p.m.

—

p.m.

Remarks

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | — | p.m. |
| Czech Republic | p.m. | — | p.m. |
| Denmark | p.m. | — | p.m. |
| Germany | p.m. | — | p.m. |
| Estonia | — | — | — |
| Greece | p.m. | — | p.m. |
| Spain | p.m. | — | p.m. |
| France | p.m. | — | p.m. |
| Ireland | p.m. | — | p.m. |
| Italy | p.m. | — | p.m. |
| Cyprus | p.m. | | — |
| Latvia | p.m. | — | p.m. |
| Lithuania | p.m. | — | p.m. |
| Luxembourg | — | — | — |
| Hungary | p.m. | — | p.m. |
| Malta | p.m. | | — |
| Netherlands | p.m. | — | p.m. |
| Austria | p.m. | — | p.m. |
| Poland | p.m. | — | p.m. |
| Portugal | p.m. | — | p.m. |
| Slovenia | p.m. | — | p.m. |
| Slovakia | p.m. | — | p.m. |
| Finland | p.m. | — | p.m. |
| Sweden | p.m. | — | p.m. |
| United Kingdom | p.m. | — | p.m. |
| Article 1 1 4 — Total | p.m. | — | p.m. |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

p.m.

—

p.m.

Czech Republic

p.m.

—

p.m.

Denmark

p.m.

—

p.m.

Germany

p.m.

—

p.m.

Estonia

—

—

—

Greece

p.m.

—

p.m.

Spain

p.m.

—

p.m.

France

p.m.

—

p.m.

Ireland

p.m.

—

p.m.

Italy

p.m.

—

p.m.

Cyprus

p.m.

—

Latvia

p.m.

—

p.m.

Lithuania

p.m.

—

p.m.

Luxembourg

—

—

—

Hungary

p.m.

—

p.m.

Malta

p.m.

—

Netherlands

p.m.

—

p.m.

Austria

p.m.

—

p.m.

Poland

p.m.

—

p.m.

Portugal

p.m.

—

p.m.

Slovenia

p.m.

—

p.m.

Slovakia

p.m.

—

p.m.

Finland

p.m.

—

p.m.

Sweden

p.m.

—

p.m.

United Kingdom

p.m.

—

p.m.

Article 1 1 4 — Total

p.m.

—

p.m.

1 1 5Production levy for inulin syrup

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 2 025 000 | 75 000 | 2 100 000 |

Budget 2005

Amending budget No. 5

New amount

2 025 000

75 000

2 100 000

Remarks

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the production of inulin syrup, a direct substitute for isoglucose and liquid sugar, to prevent this product from disturbing a market which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies and where necessary the additional levy covering market support expenditure.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 425 000 | –25 000 | 1 400 000 |
| Czech Republic | — | — | — |
| Denmark | — | — | — |
| Germany | — | — | — |
| Estonia | — | — | — |
| Greece | — | — | — |
| Spain | — | — | — |
| France | 150 000 | 50 000 | 200 000 |
| Ireland | — | — | — |
| Italy | — | — | — |
| Cyprus | — | — | — |
| Latvia | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| Hungary | — | — | — |
| Malta | — | — | — |
| Netherlands | 450 000 | 50 000 | 500 000 |
| Austria | — | — | — |
| Poland | — | — | — |
| Portugal | — | — | — |
| Slovenia | — | — | — |
| Slovakia | — | — | — |
| Finland | — | — | — |
| Sweden | — | — | — |
| United Kingdom | — | — | — |
| Article 1 1 5 — Total | 2 025 000 | 75 000 | 2 100 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

1 425 000

–25 000

1 400 000

Czech Republic

—

—

—

Denmark

—

—

—

Germany

—

—

—

Estonia

—

—

—

Greece

—

—

—

Spain

—

—

—

France

150 000

50 000

200 000

Ireland

—

—

—

Italy

—

—

—

Cyprus

—

—

—

Latvia

—

—

—

Lithuania

—

—

—

Luxembourg

—

—

—

Hungary

—

—

—

Malta

—

—

—

Netherlands

450 000

50 000

500 000

Austria

—

—

—

Poland

—

—

—

Portugal

—

—

—

Slovenia

—

—

—

Slovakia

—

—

—

Finland

—

—

—

Sweden

—

—

—

United Kingdom

—

—

—

Article 1 1 5 — Total

2 025 000

75 000

2 100 000

1 1 6Additional levies provided for in Regulation (EEC) No 1107/88

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 155 550 000 | 250 000 | 155 800 000 |

Budget 2005

Amending budget No. 5

New amount

155 550 000

250 000

155 800 000

Remarks

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

The additional levy is intended to eliminate completely the total loss within the meaning of Article 15 of Regulation (EC) No 1260/2001 recorded since the 1988/89 marketing year and not covered by the yield of the production levies applicable to those years.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 8 775 000 | 25 000 | 8 800 000 |
| Czech Republic | 2 265 000 | – 565 000 | 1 700 000 |
| Denmark | 5 025 000 | –25 000 | 5 000 000 |
| Germany | 42 150 000 | 50 000 | 42 200 000 |
| Estonia | — | — | — |
| Greece | 2 025 000 | –25 000 | 2 000 000 |
| Spain | 4 200 000 | — | 4 200 000 |
| France | 40 275 000 | 25 000 | 40 300 000 |
| Ireland | 1 275 000 | 25 000 | 1 300 000 |
| Italy | 14 175 000 | 25 000 | 14 200 000 |
| Cyprus | 352 500 | – 352 500 | — |
| Latvia | 232 500 | –32 500 | 200 000 |
| Lithuania | 795 000 | – 595 000 | 200 000 |
| Luxembourg | — | — | — |
| Hungary | 3 472 500 | –2 072 500 | 1 400 000 |
| Malta | 217 500 | – 217 500 | — |
| Netherlands | 9 825 000 | –25 000 | 9 800 000 |
| Austria | 3 975 000 | 25 000 | 4 000 000 |
| Poland | 3 907 500 | 4 092 500 | 8 000 000 |
| Portugal | 525 000 | –25 000 | 500 000 |
| Slovenia | 645 000 | – 445 000 | 200 000 |
| Slovakia | 1 087 500 | 312 500 | 1 400 000 |
| Finland | 900 000 | — | 900 000 |
| Sweden | 2 250 000 | 50 000 | 2 300 000 |
| United Kingdom | 7 200 000 | — | 7 200 000 |
| Article 1 1 6 — Total | 155 550 000 | 250 000 | 155 800 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

8 775 000

25 000

8 800 000

Czech Republic

2 265 000

– 565 000

1 700 000

Denmark

5 025 000

–25 000

5 000 000

Germany

42 150 000

50 000

42 200 000

Estonia

—

—

—

Greece

2 025 000

–25 000

2 000 000

Spain

4 200 000

—

4 200 000

France

40 275 000

25 000

40 300 000

Ireland

1 275 000

25 000

1 300 000

Italy

14 175 000

25 000

14 200 000

Cyprus

352 500

– 352 500

—

Latvia

232 500

–32 500

200 000

Lithuania

795 000

– 595 000

200 000

Luxembourg

—

—

—

Hungary

3 472 500

–2 072 500

1 400 000

Malta

217 500

– 217 500

—

Netherlands

9 825 000

–25 000

9 800 000

Austria

3 975 000

25 000

4 000 000

Poland

3 907 500

4 092 500

8 000 000

Portugal

525 000

–25 000

500 000

Slovenia

645 000

– 445 000

200 000

Slovakia

1 087 500

312 500

1 400 000

Finland

900 000

—

900 000

Sweden

2 250 000

50 000

2 300 000

United Kingdom

7 200 000

—

7 200 000

Article 1 1 6 — Total

155 550 000

250 000

155 800 000

CHAPTER 1 2 —CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM |
| 1 2 0 | Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom | 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |
| | Article 1 2 0 — Subtotal | 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |
| | Chapter 1 2 — Total | 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

1 2 0

Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

10 749 900 000

1 280 900 000

12 030 800 000

Article 1 2 0 — Subtotal

10 749 900 000

1 280 900 000

12 030 800 000

Chapter 1 2 — Total

10 749 900 000

1 280 900 000

12 030 800 000

1 2 0Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |

Budget 2005

Amending budget No. 5

New amount

10 749 900 000

1 280 900 000

12 030 800 000

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)(b) thereof.

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 1 200 675 000 | 142 225 000 | 1 342 900 000 |
| Czech Republic | 107 925 000 | 26 075 000 | 134 000 000 |
| Denmark | 204 825 000 | 25 575 000 | 230 400 000 |
| Germany | 2 153 025 000 | 149 575 000 | 2 302 600 000 |
| Estonia | 17 325 000 | –2 125 000 | 15 200 000 |
| Greece | 148 275 000 | 39 825 000 | 188 100 000 |
| Spain | 760 725 000 | 247 275 000 | 1 008 000 000 |
| France | 881 475 000 | 79 125 000 | 960 600 000 |
| Ireland | 107 550 000 | 26 150 000 | 133 700 000 |
| Italy | 1 084 200 000 | 187 300 000 | 1 271 500 000 |
| Cyprus | 16 875 000 | 18 925 000 | 35 800 000 |
| Latvia | 11 175 000 | 6 425 000 | 17 600 000 |
| Lithuania | 37 500 000 | –7 700 000 | 29 800 000 |
| Luxembourg | 13 125 000 | –25 000 | 13 100 000 |
| Hungary | 165 225 000 | –48 325 000 | 116 900 000 |
| Malta | 10 725 000 | –2 125 000 | 8 600 000 |
| Netherlands | 1 110 450 000 | 26 350 000 | 1 136 800 000 |
| Austria | 160 875 000 | 4 725 000 | 165 600 000 |
| Poland | 185 550 000 | 17 150 000 | 202 700 000 |
| Portugal | 86 025 000 | 3 475 000 | 89 500 000 |
| Slovenia | 30 600 000 | –2 000 000 | 28 600 000 |
| Slovakia | 51 975 000 | –9 075 000 | 42 900 000 |
| Finland | 76 125 000 | 19 775 000 | 95 900 000 |
| Sweden | 279 300 000 | 29 600 000 | 308 900 000 |
| United Kingdom | 1 848 375 000 | 302 725 000 | 2 151 100 000 |
| Article 1 2 0 — Total | 10 749 900 000 | 1 280 900 000 | 12 030 800 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

1 200 675 000

142 225 000

1 342 900 000

Czech Republic

107 925 000

26 075 000

134 000 000

Denmark

204 825 000

25 575 000

230 400 000

Germany

2 153 025 000

149 575 000

2 302 600 000

Estonia

17 325 000

–2 125 000

15 200 000

Greece

148 275 000

39 825 000

188 100 000

Spain

760 725 000

247 275 000

1 008 000 000

France

881 475 000

79 125 000

960 600 000

Ireland

107 550 000

26 150 000

133 700 000

Italy

1 084 200 000

187 300 000

1 271 500 000

Cyprus

16 875 000

18 925 000

35 800 000

Latvia

11 175 000

6 425 000

17 600 000

Lithuania

37 500 000

–7 700 000

29 800 000

Luxembourg

13 125 000

–25 000

13 100 000

Hungary

165 225 000

–48 325 000

116 900 000

Malta

10 725 000

–2 125 000

8 600 000

Netherlands

1 110 450 000

26 350 000

1 136 800 000

Austria

160 875 000

4 725 000

165 600 000

Poland

185 550 000

17 150 000

202 700 000

Portugal

86 025 000

3 475 000

89 500 000

Slovenia

30 600 000

–2 000 000

28 600 000

Slovakia

51 975 000

–9 075 000

42 900 000

Finland

76 125 000

19 775 000

95 900 000

Sweden

279 300 000

29 600 000

308 900 000

United Kingdom

1 848 375 000

302 725 000

2 151 100 000

Article 1 2 0 — Total

10 749 900 000

1 280 900 000

12 030 800 000

CHAPTER 1 3 —OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM |
| 1 3 0 | Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom | 15 313 493 929 | 242 557 346 | 15 556 051 275 |
| | Article 1 3 0 — Subtotal | 15 313 493 929 | 242 557 346 | 15 556 051 275 |
| | Chapter 1 3 — Total | 15 313 493 929 | 242 557 346 | 15 556 051 275 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

15 313 493 929

242 557 346

15 556 051 275

Article 1 3 0 — Subtotal

15 313 493 929

242 557 346

15 556 051 275

Chapter 1 3 — Total

15 313 493 929

242 557 346

15 556 051 275

1 3 0Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 15 313 493 929 | 242 557 346 | 15 556 051 275 |

Budget 2005

Amending budget No. 5

New amount

15 313 493 929

242 557 346

15 556 051 275

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)(c) thereof.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,3179 %):

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 371 009 090 | 27 880 205 | 398 889 295 |
| Czech Republic | 130 192 846 | 15 475 241 | 145 668 087 |
| Denmark | 245 658 623 | 6 353 078 | 252 011 701 |
| Germany | 3 044 023 939 | –10 904 337 | 3 033 119 602 |
| Estonia | 13 307 426 | 950 894 | 14 258 320 |
| Greece | 276 501 911 | 4 789 903 | 281 291 814 |
| Spain | 1 313 797 064 | 26 700 246 | 1 340 497 310 |
| France | 2 458 793 967 | 112 798 222 | 2 571 592 189 |
| Ireland | 197 791 248 | 12 135 368 | 209 926 616 |
| Italy | 1 811 071 404 | 117 269 455 | 1 928 340 859 |
| Cyprus | 20 164 214 | 228 590 | 20 392 804 |
| Latvia | 14 827 349 | 1 714 076 | 16 541 425 |
| Lithuania | 26 054 036 | 4 361 668 | 30 415 704 |
| Luxembourg | 36 789 380 | 1 603 601 | 38 392 981 |
| Hungary | 130 894 494 | –12 251 550 | 118 642 944 |
| Malta | 7 261 368 | – 266 924 | 6 994 444 |
| Netherlands | 709 063 974 | 24 521 258 | 733 585 232 |
| Austria | 348 021 621 | –15 471 609 | 332 550 012 |
| Poland | 303 824 226 | 54 490 238 | 358 314 464 |
| Portugal | 216 365 122 | 1 527 327 | 217 892 449 |
| Slovenia | 42 651 223 | 888 481 | 43 539 704 |
| Slovakia | 49 397 043 | – 345 968 | 49 051 075 |
| Finland | 209 193 032 | 4 661 899 | 213 854 931 |
| Sweden | 388 695 215 | 3 761 392 | 392 456 607 |
| United Kingdom | 2 948 144 114 | – 140 313 408 | 2 807 830 706 |
| Article 1 3 0 — Total | 15 313 493 929 | 242 557 346 | 15 556 051 275 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

371 009 090

27 880 205

398 889 295

Czech Republic

130 192 846

15 475 241

145 668 087

Denmark

245 658 623

6 353 078

252 011 701

Germany

3 044 023 939

–10 904 337

3 033 119 602

Estonia

13 307 426

950 894

14 258 320

Greece

276 501 911

4 789 903

281 291 814

Spain

1 313 797 064

26 700 246

1 340 497 310

France

2 458 793 967

112 798 222

2 571 592 189

Ireland

197 791 248

12 135 368

209 926 616

Italy

1 811 071 404

117 269 455

1 928 340 859

Cyprus

20 164 214

228 590

20 392 804

Latvia

14 827 349

1 714 076

16 541 425

Lithuania

26 054 036

4 361 668

30 415 704

Luxembourg

36 789 380

1 603 601

38 392 981

Hungary

130 894 494

–12 251 550

118 642 944

Malta

7 261 368

– 266 924

6 994 444

Netherlands

709 063 974

24 521 258

733 585 232

Austria

348 021 621

–15 471 609

332 550 012

Poland

303 824 226

54 490 238

358 314 464

Portugal

216 365 122

1 527 327

217 892 449

Slovenia

42 651 223

888 481

43 539 704

Slovakia

49 397 043

– 345 968

49 051 075

Finland

209 193 032

4 661 899

213 854 931

Sweden

388 695 215

3 761 392

392 456 607

United Kingdom

2 948 144 114

– 140 313 408

2 807 830 706

Article 1 3 0 — Total

15 313 493 929

242 557 346

15 556 051 275

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

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 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 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 | 74 356 331 313 | –2 049 593 748 | 72 306 737 565 |
| 1 4 0 2 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees | 223 000 000 | — | 223 000 000 |
| 1 4 0 3 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve | 223 000 000 | — | 223 000 000 |
| | Article 1 4 0 — Subtotal | 74 802 331 313 | –2 049 593 748 | 72 752 737 565 |
| | Chapter 1 4 — Total | 74 802 331 313 | –2 049 593 748 | 72 752 737 565 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

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 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

74 356 331 313

–2 049 593 748

72 306 737 565

1 4 0 2

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

223 000 000

—

223 000 000

1 4 0 3

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

223 000 000

—

223 000 000

Article 1 4 0 — Subtotal

74 802 331 313

–2 049 593 748

72 752 737 565

Chapter 1 4 — Total

74 802 331 313

–2 049 593 748

72 752 737 565

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 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 74 356 331 313 | –2 049 593 748 | 72 306 737 565 |

Budget 2005

Amending budget No. 5

New amount

74 356 331 313

–2 049 593 748

72 306 737 565

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 0,6842 %.

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 066 665 399 | –14 221 913 | 2 052 443 486 |
| Czech Republic | 581 913 559 | 45 048 118 | 626 961 677 |
| Denmark | 1 415 604 344 | –32 173 025 | 1 383 431 319 |
| Germany | 15 652 002 793 | – 477 089 416 | 15 174 913 377 |
| Estonia | 59 479 238 | 1 889 182 | 61 368 420 |
| Greece | 1 235 860 619 | –25 168 618 | 1 210 692 001 |
| Spain | 5 872 183 844 | – 102 626 071 | 5 769 557 773 |
| France | 11 765 169 687 | – 179 021 598 | 11 586 148 089 |
| Ireland | 884 053 257 | 19 479 882 | 903 533 139 |
| Italy | 9 748 057 440 | – 254 467 843 | 9 493 589 597 |
| Cyprus | 90 126 531 | –2 355 031 | 87 771 500 |
| Latvia | 75 099 355 | 5 000 667 | 80 100 022 |
| Lithuania | 131 048 367 | – 137 875 | 130 910 492 |
| Luxembourg | 164 434 833 | 810 202 | 165 245 035 |
| Hungary | 585 049 666 | –9 719 451 | 575 330 215 |
| Malta | 32 455 611 | –2 351 226 | 30 104 385 |
| Netherlands | 3 302 807 033 | –68 737 375 | 3 234 069 658 |
| Austria | 1 668 269 572 | –32 789 805 | 1 635 479 767 |
| Poland | 1 357 981 196 | 184 219 586 | 1 542 200 782 |
| Portugal | 967 071 561 | –29 253 140 | 937 818 421 |
| Slovenia | 190 635 093 | –3 238 343 | 187 396 750 |
| Slovakia | 243 679 131 | 6 339 418 | 250 018 549 |
| Finland | 1 076 283 800 | –14 786 452 | 1 061 497 348 |
| Sweden | 2 013 292 575 | 27 839 704 | 2 041 132 279 |
| United Kingdom | 13 177 106 809 | –1 092 083 325 | 12 085 023 484 |
| Item 1 4 0 0 — Total | 74 356 331 313 | –2 049 593 748 | 72 306 737 565 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

2 066 665 399

–14 221 913

2 052 443 486

Czech Republic

581 913 559

45 048 118

626 961 677

Denmark

1 415 604 344

–32 173 025

1 383 431 319

Germany

15 652 002 793

– 477 089 416

15 174 913 377

Estonia

59 479 238

1 889 182

61 368 420

Greece

1 235 860 619

–25 168 618

1 210 692 001

Spain

5 872 183 844

– 102 626 071

5 769 557 773

France

11 765 169 687

– 179 021 598

11 586 148 089

Ireland

884 053 257

19 479 882

903 533 139

Italy

9 748 057 440

– 254 467 843

9 493 589 597

Cyprus

90 126 531

–2 355 031

87 771 500

Latvia

75 099 355

5 000 667

80 100 022

Lithuania

131 048 367

– 137 875

130 910 492

Luxembourg

164 434 833

810 202

165 245 035

Hungary

585 049 666

–9 719 451

575 330 215

Malta

32 455 611

–2 351 226

30 104 385

Netherlands

3 302 807 033

–68 737 375

3 234 069 658

Austria

1 668 269 572

–32 789 805

1 635 479 767

Poland

1 357 981 196

184 219 586

1 542 200 782

Portugal

967 071 561

–29 253 140

937 818 421

Slovenia

190 635 093

–3 238 343

187 396 750

Slovakia

243 679 131

6 339 418

250 018 549

Finland

1 076 283 800

–14 786 452

1 061 497 348

Sweden

2 013 292 575

27 839 704

2 041 132 279

United Kingdom

13 177 106 809

–1 092 083 325

12 085 023 484

Item 1 4 0 0 — Total

74 356 331 313

–2 049 593 748

72 306 737 565

1 4 0 2Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 223 000 000 | — | 223 000 000 |

Budget 2005

Amending budget No. 5

New amount

223 000 000

—

223 000 000

Remarks

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

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), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 2(1)(d) and Article 6 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 Articles 26 and 45 thereof.

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 6 198 079 | 131 828 | 6 329 907 |
| Czech Republic | 1 745 201 | 188 401 | 1 933 602 |
| Denmark | 4 245 500 | 21 117 | 4 266 617 |
| Germany | 46 941 485 | – 140 788 | 46 800 697 |
| Estonia | 178 383 | 10 882 | 189 265 |
| Greece | 3 706 435 | 27 440 | 3 733 875 |
| Spain | 17 611 103 | 182 694 | 17 793 797 |
| France | 35 284 592 | 448 054 | 35 732 646 |
| Ireland | 2 651 339 | 135 232 | 2 786 571 |
| Italy | 29 235 127 | 43 894 | 29 279 021 |
| Cyprus | 270 296 | 399 | 270 695 |
| Latvia | 225 228 | 21 807 | 247 035 |
| Lithuania | 393 023 | 10 716 | 403 739 |
| Luxembourg | 493 152 | 16 477 | 509 629 |
| Hungary | 1 754 606 | 19 760 | 1 774 366 |
| Malta | 97 337 | –4 493 | 92 844 |
| Netherlands | 9 905 356 | 68 784 | 9 974 140 |
| Austria | 5 003 261 | 40 695 | 5 043 956 |
| Poland | 4 072 684 | 683 592 | 4 756 276 |
| Portugal | 2 900 317 | –8 007 | 2 892 310 |
| Slovenia | 571 728 | 6 219 | 577 947 |
| Slovakia | 730 811 | 40 267 | 771 078 |
| Finland | 3 227 853 | 45 893 | 3 273 746 |
| Sweden | 6 038 010 | 257 012 | 6 295 022 |
| United Kingdom | 39 519 094 | –2 247 875 | 37 271 219 |
| Item 1 4 0 2 — Total | 223 000 000 | 0 | 223 000 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

6 198 079

131 828

6 329 907

Czech Republic

1 745 201

188 401

1 933 602

Denmark

4 245 500

21 117

4 266 617

Germany

46 941 485

– 140 788

46 800 697

Estonia

178 383

10 882

189 265

Greece

3 706 435

27 440

3 733 875

Spain

17 611 103

182 694

17 793 797

France

35 284 592

448 054

35 732 646

Ireland

2 651 339

135 232

2 786 571

Italy

29 235 127

43 894

29 279 021

Cyprus

270 296

399

270 695

Latvia

225 228

21 807

247 035

Lithuania

393 023

10 716

403 739

Luxembourg

493 152

16 477

509 629

Hungary

1 754 606

19 760

1 774 366

Malta

97 337

–4 493

92 844

Netherlands

9 905 356

68 784

9 974 140

Austria

5 003 261

40 695

5 043 956

Poland

4 072 684

683 592

4 756 276

Portugal

2 900 317

–8 007

2 892 310

Slovenia

571 728

6 219

577 947

Slovakia

730 811

40 267

771 078

Finland

3 227 853

45 893

3 273 746

Sweden

6 038 010

257 012

6 295 022

United Kingdom

39 519 094

–2 247 875

37 271 219

Item 1 4 0 2 — Total

223 000 000

0

223 000 000

1 4 0 3Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 223 000 000 | — | 223 000 000 |

Budget 2005

Amending budget No. 5

New amount

223 000 000

—

223 000 000

Remarks

Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

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), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 2(1)(d) and Article 6 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 Articles 26 and 45 thereof.

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 6 198 079 | 131 828 | 6 329 907 |
| Czech Republic | 1 745 201 | 188 401 | 1 933 602 |
| Denmark | 4 245 500 | 21 117 | 4 266 617 |
| Germany | 46 941 485 | – 140 788 | 46 800 697 |
| Estonia | 178 383 | 10 882 | 189 265 |
| Greece | 3 706 435 | 27 440 | 3 733 875 |
| Spain | 17 611 103 | 182 694 | 17 793 797 |
| France | 35 284 592 | 448 054 | 35 732 646 |
| Ireland | 2 651 339 | 135 232 | 2 786 571 |
| Italy | 29 235 127 | 43 894 | 29 279 021 |
| Cyprus | 270 296 | 399 | 270 695 |
| Latvia | 225 228 | 21 807 | 247 035 |
| Lithuania | 393 023 | 10 716 | 403 739 |
| Luxembourg | 493 152 | 16 477 | 509 629 |
| Hungary | 1 754 606 | 19 760 | 1 774 366 |
| Malta | 97 337 | –4 493 | 92 844 |
| Netherlands | 9 905 356 | 68 784 | 9 974 140 |
| Austria | 5 003 261 | 40 695 | 5 043 956 |
| Poland | 4 072 684 | 683 592 | 4 756 276 |
| Portugal | 2 900 317 | –8 007 | 2 892 310 |
| Slovenia | 571 728 | 6 219 | 577 947 |
| Slovakia | 730 811 | 40 267 | 771 078 |
| Finland | 3 227 853 | 45 893 | 3 273 746 |
| Sweden | 6 038 010 | 257 012 | 6 295 022 |
| United Kingdom | 39 519 094 | –2 247 875 | 37 271 219 |
| Item 1 4 0 3 — Total | 223 000 000 | 0 | 223 000 000 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

6 198 079

131 828

6 329 907

Czech Republic

1 745 201

188 401

1 933 602

Denmark

4 245 500

21 117

4 266 617

Germany

46 941 485

– 140 788

46 800 697

Estonia

178 383

10 882

189 265

Greece

3 706 435

27 440

3 733 875

Spain

17 611 103

182 694

17 793 797

France

35 284 592

448 054

35 732 646

Ireland

2 651 339

135 232

2 786 571

Italy

29 235 127

43 894

29 279 021

Cyprus

270 296

399

270 695

Latvia

225 228

21 807

247 035

Lithuania

393 023

10 716

403 739

Luxembourg

493 152

16 477

509 629

Hungary

1 754 606

19 760

1 774 366

Malta

97 337

–4 493

92 844

Netherlands

9 905 356

68 784

9 974 140

Austria

5 003 261

40 695

5 043 956

Poland

4 072 684

683 592

4 756 276

Portugal

2 900 317

–8 007

2 892 310

Slovenia

571 728

6 219

577 947

Slovakia

730 811

40 267

771 078

Finland

3 227 853

45 893

3 273 746

Sweden

6 038 010

257 012

6 295 022

United Kingdom

39 519 094

–2 247 875

37 271 219

Item 1 4 0 3 — Total

223 000 000

0

223 000 000

CHAPTER 1 5 —CORRECTION OF BUDGETARY IMBALANCES

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES |
| 1 5 0 | Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom | 0 | 0 | 0 |
| | Article 1 5 0 — Subtotal | 0 | 0 | 0 |
| | Chapter 1 5 — Total | 0 | 0 | 0 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

1 5

CORRECTION OF BUDGETARY IMBALANCES

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

0

0

0

Article 1 5 0 — Subtotal

0

0

0

Chapter 1 5 — Total

0

0

0

1 5 0Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| 0 | 0 | 0 |

Budget 2005

Amending budget No. 5

New amount

0

0

0

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 Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

| Member State | Budget 2005 | Amending budget No.5 | New amount |
| --- | --- | --- | --- |
| Belgium | 248 903 663 | 4 596 039 | 253 499 702 |
| Czech Republic | 70 084 115 | 7 352 657 | 77 436 772 |
| Denmark | 170 491 608 | 377 616 | 170 869 224 |
| Germany | 327 163 174 | – 485 737 | 326 677 437 |
| Estonia | 7 163 521 | 416 164 | 7 579 685 |
| Greece | 148 843 753 | 690 236 | 149 533 989 |
| Spain | 707 230 145 | 5 374 701 | 712 604 846 |
| France | 1 416 965 627 | 14 053 109 | 1 431 018 736 |
| Ireland | 106 473 014 | 5 123 423 | 111 596 437 |
| Italy | 1 174 030 013 | –1 465 630 | 1 172 564 383 |
| Cyprus | 10 854 599 | –13 838 | 10 840 761 |
| Latvia | 9 044 766 | 848 482 | 9 893 248 |
| Lithuania | 15 783 115 | 385 793 | 16 168 908 |
| Luxembourg | 19 804 092 | 605 516 | 20 409 608 |
| Hungary | 70 461 820 | 597 889 | 71 059 709 |
| Malta | 3 908 867 | – 190 639 | 3 718 228 |
| Netherlands | 69 036 330 | 584 996 | 69 621 326 |
| Austria | 34 870 705 | 337 031 | 35 207 736 |
| Poland | 163 551 630 | 26 927 397 | 190 479 027 |
| Portugal | 116 471 517 | – 640 464 | 115 831 053 |
| Slovenia | 22 959 582 | 186 010 | 23 145 592 |
| Slovakia | 29 348 064 | 1 532 020 | 30 880 084 |
| Finland | 129 624 747 | 1 482 035 | 131 106 782 |
| Sweden | 42 082 486 | 1 857 920 | 43 940 406 |
| United Kingdom | –5 115 150 953 | –70 532 726 | –5 185 683 679 |
| Article 1 5 0 — Total | 0 | 0 | 0 |

Member State

Budget 2005

Amending budget No.5

New amount

Belgium

248 903 663

4 596 039

253 499 702

Czech Republic

70 084 115

7 352 657

77 436 772

Denmark

170 491 608

377 616

170 869 224

Germany

327 163 174

– 485 737

326 677 437

Estonia

7 163 521

416 164

7 579 685

Greece

148 843 753

690 236

149 533 989

Spain

707 230 145

5 374 701

712 604 846

France

1 416 965 627

14 053 109

1 431 018 736

Ireland

106 473 014

5 123 423

111 596 437

Italy

1 174 030 013

–1 465 630

1 172 564 383

Cyprus

10 854 599

–13 838

10 840 761

Latvia

9 044 766

848 482

9 893 248

Lithuania

15 783 115

385 793

16 168 908

Luxembourg

19 804 092

605 516

20 409 608

Hungary

70 461 820

597 889

71 059 709

Malta

3 908 867

– 190 639

3 718 228

Netherlands

69 036 330

584 996

69 621 326

Austria

34 870 705

337 031

35 207 736

Poland

163 551 630

26 927 397

190 479 027

Portugal

116 471 517

– 640 464

115 831 053

Slovenia

22 959 582

186 010

23 145 592

Slovakia

29 348 064

1 532 020

30 880 084

Finland

129 624 747

1 482 035

131 106 782

Sweden

42 082 486

1 857 920

43 940 406

United Kingdom

–5 115 150 953

–70 532 726

–5 185 683 679

Article 1 5 0 — Total

0

0

0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | 2 736 707 563 | 525 961 402 | 3 262 668 965 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000 | p.m. | | p.m. |
| 3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000 | p.m. | | p.m. |
| 3 3 | REFUNDS TO MEMBER STATES | p.m. | | p.m. |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY | p.m. | | p.m. |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | 0 | 0 |
| | Title 3 — Total | 2 736 707 563 | 525 961 402 | 3 262 668 965 |

Title

Chapter

Heading

Budget 2005

Amending budget No. 5

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

2 736 707 563

525 961 402

3 262 668 965

3 1

BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000

p.m.

p.m.

3 2

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000

p.m.

p.m.

3 3

REFUNDS TO MEMBER STATES

p.m.

p.m.

3 4

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY

p.m.

p.m.

3 5

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

p.m.

0

0

Title 3 — Total

2 736 707 563

525 961 402

3 262 668 965

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | 2 736 707 563 | | 2 736 707 563 |
| | Article 3 0 0 — Subtotal | 2 736 707 563 | | 2 736 707 563 |
| 3 0 1 | Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters | p.m. | | p.m. |
| | Article 3 0 1 — Subtotal | p.m. | | p.m. |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | 525 961 402 | 525 961 402 |
| | Article 3 0 2 — Subtotal | p.m. | 525 961 402 | 525 961 402 |
| | Chapter 3 0 — Total | 2 736 707 563 | 525 961 402 | 3 262 668 965 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

2 736 707 563

2 736 707 563

Article 3 0 0 — Subtotal

2 736 707 563

2 736 707 563

3 0 1

Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

p.m.

p.m.

Article 3 0 1 — Subtotal

p.m.

p.m.

3 0 2

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

p.m.

525 961 402

525 961 402

Article 3 0 2 — Subtotal

p.m.

525 961 402

525 961 402

Chapter 3 0 — Total

2 736 707 563

525 961 402

3 262 668 965

3 0 2Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| p.m. | 525 961 402 | 525 961 402 |

Budget 2005

Amending budget No. 5

New amount

p.m.

525 961 402

525 961 402

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 4(3) thereof.

CHAPTER 3 5 —RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM |
| 3 5 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years |
| 3 5 0 0 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 | | | |
| 3 5 0 1 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001 | p.m. | 0 | 0 |
| | Article 3 5 0 — Subtotal | p.m. | 0 | 0 |
| 3 5 9 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years |
| 3 5 9 9 | Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 1999 | — | | — |
| | Article 3 5 9 — Subtotal | — | | — |
| | Chapter 3 5 — Total | p.m. | 0 | 0 |

Title

Chapter

Article

Item

Heading

Budget 2005

Amending budget No. 5

New amount

3 5

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

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years

3 5 0 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

3 5 0 1

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001

p.m.

0

0

Article 3 5 0 — Subtotal

p.m.

0

0

3 5 9

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years

3 5 9 9

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 1999

—

—

Article 3 5 9 — Subtotal

—

—

Chapter 3 5 — Total

p.m.

0

0

3 5 0Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years

3 5 0 1Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001

| Budget 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| p.m. | 0 | 0 |

Budget 2005

Amending budget No. 5

New amount

p.m.

0

0

Remarks

New item

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001.

| Member State | Budget 2005 | Amending Budget No. 5 | New amount |
| --- | --- | --- | --- |
| Belgium | p.m. | –25 912 108 | –25 912 108 |
| Czech Republic | p.m. | — | — |
| Denmark | p.m. | –22 231 358 | –22 231 358 |
| Germany | p.m. | 43 247 740 | 43 247 740 |
| Estonia | p.m. | — | — |
| Greece | p.m. | –7 296 005 | –7 296 005 |
| Spain | p.m. | –27 475 803 | –27 475 803 |
| France | p.m. | –1 102 158 | –1 102 158 |
| Ireland | p.m. | –4 635 083 | –4 635 083 |
| Italy | p.m. | –64 555 999 | –64 555 999 |
| Cyprus | p.m. | — | — |
| Latvia | p.m. | — | — |
| Lithuania | p.m. | — | — |
| Luxembourg | p.m. | – 530 540 | – 530 540 |
| Hungary | p.m. | — | — |
| Malta | p.m. | — | — |
| Netherlands | p.m. | –14 562 204 | –14 562 204 |
| Austria | p.m. | 5 119 497 | 5 119 497 |
| Poland | p.m. | — | — |
| Portugal | p.m. | –5 879 918 | –5 879 918 |
| Slovenia | p.m. | — | — |
| Slovakia | p.m. | — | — |
| Finland | p.m. | –4 450 593 | –4 450 593 |
| Sweden | p.m. | –3 028 769 | –3 028 769 |
| United Kingdom | p.m. | 133 293 301 | 133 293 301 |
| Item 3 5 0 1 — Total | p.m. | 0 | 0 |

Member State

Budget 2005

Amending Budget No. 5

New amount

Belgium

p.m.

–25 912 108

–25 912 108

Czech Republic

p.m.

—

—

Denmark

p.m.

–22 231 358

–22 231 358

Germany

p.m.

43 247 740

43 247 740

Estonia

p.m.

—

—

Greece

p.m.

–7 296 005

–7 296 005

Spain

p.m.

–27 475 803

–27 475 803

France

p.m.

–1 102 158

–1 102 158

Ireland

p.m.

–4 635 083

–4 635 083

Italy

p.m.

–64 555 999

–64 555 999

Cyprus

p.m.

—

—

Latvia

p.m.

—

—

Lithuania

p.m.

—

—

Luxembourg

p.m.

– 530 540

– 530 540

Hungary

p.m.

—

—

Malta

p.m.

—

—

Netherlands

p.m.

–14 562 204

–14 562 204

Austria

p.m.

5 119 497

5 119 497

Poland

p.m.

—

—

Portugal

p.m.

–5 879 918

–5 879 918

Slovenia

p.m.

—

—

Slovakia

p.m.

—

—

Finland

p.m.

–4 450 593

–4 450 593

Sweden

p.m.

–3 028 769

–3 028 769

United Kingdom

p.m.

133 293 301

133 293 301

Item 3 5 0 1 — Total

p.m.

0

0

SECTION III

COMMISSION

EXPENDITURE

| Title | Heading | Appropriations 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 01 | ECONOMIC AND FINANCIAL AFFAIRS | 452 732 509 | 462 854 009 | | | 452 732 509 | 462 854 009 |
| 02 | ENTERPRISE | 393 303 419 | 399 288 419 | | | 393 303 419 | 399 288 419 |
| 03 | COMPETITION | 88 839 252 | 88 839 252 | | | 88 839 252 | 88 839 252 |
| 04 | EMPLOYMENT AND SOCIAL AFFAIRS | 11 577 354 556 | 9 058 458 825 | | | 11 577 354 556 | 9 058 458 825 |
| 05 | AGRICULTURE AND RURAL DEVELOPMENT | 53 722 123 633 | 52 484 803 811 | | | 53 722 123 633 | 52 484 803 811 |
| 06 | ENERGY AND TRANSPORT | 1 413 397 334 | 1 346 158 134 | | | 1 413 397 334 | 1 346 158 134 |
| 07 | ENVIRONMENT | 322 320 776 | 319 290 776 | | | 322 320 776 | 319 290 776 |
| 08 | RESEARCH | 3 299 731 056 | 2 525 607 306 | | | 3 299 731 056 | 2 525 607 306 |
| 09 | INFORMATION SOCIETY | 1 335 651 319 | 1 181 111 319 | | | 1 335 651 319 | 1 181 111 319 |
| 10 | DIRECT RESEARCH | 366 422 464 | 348 310 914 | | | 366 422 464 | 348 310 914 |
| 11 | FISHERIES | 1 029 744 589 | 927 155 514 | | | 1 029 744 589 | 927 155 514 |
| 12 | INTERNAL MARKET | 73 349 263 | 72 749 263 | | | 73 349 263 | 72 749 263 |
| 13 | REGIONAL POLICY | 27 103 707 247 | 20 916 865 535 | 5 667 578 | | 27 109 374 825 | 20 916 865 535 |
| 14 | TAXATION AND CUSTOMS UNION | 119 785 688 | 114 301 688 | | | 119 785 688 | 114 301 688 |
| 15 | EDUCATION AND CULTURE | 941 251 284 | 869 019 404 | | | 941 251 284 | 869 019 404 |
| 16 | PRESS AND COMMUNICATION | 185 012 786 | 176 001 686 | | | 185 012 786 | 176 001 686 |
| 17 | HEALTH AND CONSUMER PROTECTION | 513 511 715 | 516 164 510 | | | 513 511 715 | 516 164 510 |
| 18 | AREA OF FREEDOM, SECURITY AND JUSTICE | 578 452 580 | 566 255 804 | | | 578 452 580 | 566 255 804 |
| 19 | EXTERNAL RELATIONS | 3 076 836 673 | 3 281 150 276 | | | 3 076 836 673 | 3 281 150 276 |
| 20 | TRADE | 76 234 391 | 77 254 391 | | | 76 234 391 | 77 254 391 |
| 21 | DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES | 1 235 215 936 | 1 315 772 436 | | | 1 235 215 936 | 1 315 772 436 |
| 22 | ENLARGEMENT | 1 853 819 158 | 2 681 549 158 | | | 1 853 819 158 | 2 681 549 158 |
| 23 | HUMANITARIAN AID | 513 098 157 | 515 460 657 | | | 513 098 157 | 515 460 657 |
| 24 | FIGHT AGAINST FRAUD | 61 395 038 | 58 235 038 | | | 61 395 038 | 58 235 038 |
| 25 | COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE | 209 126 692 | 207 311 692 | | | 209 126 692 | 207 311 692 |
| 26 | COMMISSION'S ADMINISTRATION | 647 663 022 | 647 663 022 | | | 647 663 022 | 647 663 022 |
| 27 | BUDGET | 1 385 620 356 | 1 385 620 356 | | | 1 385 620 356 | 1 385 620 356 |
| 28 | AUDIT | 10 602 470 | 10 602 470 | | | 10 602 470 | 10 602 470 |
| 29 | STATISTICS | 131 296 575 | 126 078 575 | | | 131 296 575 | 126 078 575 |
| 30 | PENSIONS | 899 771 000 | 899 771 000 | | | 899 771 000 | 899 771 000 |
| 31 | RESERVES | 557 192 789 | 325 722 789 | | | 557 192 789 | 325 722 789 |
| | Expenditure D — Total | 114 174 563 727 | 103 905 428 029 | 5 667 578 | | 114 180 231 305 | 103 905 428 029 |

Title

Heading

Appropriations 2005

Amending budget No. 5

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

01

ECONOMIC AND FINANCIAL AFFAIRS

452 732 509

462 854 009

452 732 509

462 854 009

02

ENTERPRISE

393 303 419

399 288 419

393 303 419

399 288 419

03

COMPETITION

88 839 252

88 839 252

88 839 252

88 839 252

04

EMPLOYMENT AND SOCIAL AFFAIRS

11 577 354 556

9 058 458 825

11 577 354 556

9 058 458 825

05

AGRICULTURE AND RURAL DEVELOPMENT

53 722 123 633

52 484 803 811

53 722 123 633

52 484 803 811

06

ENERGY AND TRANSPORT

1 413 397 334

1 346 158 134

1 413 397 334

1 346 158 134

07

ENVIRONMENT

322 320 776

319 290 776

322 320 776

319 290 776

08

RESEARCH

3 299 731 056

2 525 607 306

3 299 731 056

2 525 607 306

09

INFORMATION SOCIETY

1 335 651 319

1 181 111 319

1 335 651 319

1 181 111 319

10

DIRECT RESEARCH

366 422 464

348 310 914

366 422 464

348 310 914

11

FISHERIES

1 029 744 589

927 155 514

1 029 744 589

927 155 514

12

INTERNAL MARKET

73 349 263

72 749 263

73 349 263

72 749 263

13

REGIONAL POLICY

27 103 707 247

20 916 865 535

5 667 578

27 109 374 825

20 916 865 535

14

TAXATION AND CUSTOMS UNION

119 785 688

114 301 688

119 785 688

114 301 688

15

EDUCATION AND CULTURE

941 251 284

869 019 404

941 251 284

869 019 404

16

PRESS AND COMMUNICATION

185 012 786

176 001 686

185 012 786

176 001 686

17

HEALTH AND CONSUMER PROTECTION

513 511 715

516 164 510

513 511 715

516 164 510

18

AREA OF FREEDOM, SECURITY AND JUSTICE

578 452 580

566 255 804

578 452 580

566 255 804

19

EXTERNAL RELATIONS

3 076 836 673

3 281 150 276

3 076 836 673

3 281 150 276

20

TRADE

76 234 391

77 254 391

76 234 391

77 254 391

21

DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES

1 235 215 936

1 315 772 436

1 235 215 936

1 315 772 436

22

ENLARGEMENT

1 853 819 158

2 681 549 158

1 853 819 158

2 681 549 158

23

HUMANITARIAN AID

513 098 157

515 460 657

513 098 157

515 460 657

24

FIGHT AGAINST FRAUD

61 395 038

58 235 038

61 395 038

58 235 038

25

COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE

209 126 692

207 311 692

209 126 692

207 311 692

26

COMMISSION'S ADMINISTRATION

647 663 022

647 663 022

647 663 022

647 663 022

27

BUDGET

1 385 620 356

1 385 620 356

1 385 620 356

1 385 620 356

28

AUDIT

10 602 470

10 602 470

10 602 470

10 602 470

29

STATISTICS

131 296 575

126 078 575

131 296 575

126 078 575

30

PENSIONS

899 771 000

899 771 000

899 771 000

899 771 000

31

RESERVES

557 192 789

325 722 789

557 192 789

325 722 789

Expenditure D — Total

114 174 563 727

103 905 428 029

5 667 578

114 180 231 305

103 905 428 029

TITLE 13

REGIONAL POLICY

Overall objectives

The objective of this policy is to strengthen economic and social cohesion by reducing disparities between levels of regional development in the European Union.

| Title
  Chapter | Heading | Appropriations 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 13 01 | ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA | 90 055 412 | 90 055 412 | | | 90 055 412 | 90 055 412 |
| 13 03 | EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS | 21 365 268 846 | 17 126 810 123 | | | 21 365 268 846 | 17 126 810 123 |
| 13 04 | COHESION FUND | 5 126 432 989 | 3 000 000 000 | | | 5 126 432 989 | 3 000 000 000 |
| 13 05 | PREACCESSION INTERVENTIONS RELATED TO THE STRUCTURAL POLICIES | 521 950 000 | 700 000 000 | | | 521 950 000 | 700 000 000 |
| 13 06 | SOLIDARITY FUND — MANAGEMENT | p.m. | p.m. | 5 667 578 | | 5 667 578 | p.m. |
| 13 49 | EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION | — | p.m. | | | — | p.m. |
| | Title 13 — Total | 27 103 707 247 | 20 916 865 535 | 5 667 578 | | 27 109 374 825 | 20 916 865 535 |

Title

Chapter

Heading

Appropriations 2005

Amending budget No. 5

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

13 01

ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA

90 055 412

90 055 412

90 055 412

90 055 412

13 03

EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS

21 365 268 846

17 126 810 123

21 365 268 846

17 126 810 123

13 04

COHESION FUND

5 126 432 989

3 000 000 000

5 126 432 989

3 000 000 000

13 05

PREACCESSION INTERVENTIONS RELATED TO THE STRUCTURAL POLICIES

521 950 000

700 000 000

521 950 000

700 000 000

13 06

SOLIDARITY FUND — MANAGEMENT

p.m.

p.m.

5 667 578

5 667 578

p.m.

13 49

EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION

—

p.m.

—

p.m.

Title 13 — Total

27 103 707 247

20 916 865 535

5 667 578

27 109 374 825

20 916 865 535

CHAPTER 13 06 —SOLIDARITY FUND — MANAGEMENT

| Title
  Chapter
  Article
  Item | Heading | FP | Appropriations 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- | --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| 13 06 | SOLIDARITY FUND — MANAGEMENT |
| 13 06 01 | European Union Solidarity Fund — Member States | 3 | p.m. | p.m. | 5 667 578 | | 5 667 578 | p.m. |
| | Article 13 06 01 — Subtotal | | p.m. | p.m. | 5 667 578 | | 5 667 578 | p.m. |
| 13 06 02 | European Union Solidarity Fund — Countries negotiating for accession | 7.5 | p.m. | p.m. | | | p.m. | p.m. |
| | Article 13 06 02 — Subtotal | | p.m. | p.m. | | | p.m. | p.m. |
| | Chapter 13 06 — Total | | p.m. | p.m. | 5 667 578 | | 5 667 578 | p.m. |

Title

Chapter

Article

Item

Heading

FP

Appropriations 2005

Amending budget No. 5

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

13 06

SOLIDARITY FUND — MANAGEMENT

13 06 01

European Union Solidarity Fund — Member States

3

p.m.

p.m.

5 667 578

5 667 578

p.m.

Article 13 06 01 — Subtotal

p.m.

p.m.

5 667 578

5 667 578

p.m.

13 06 02

European Union Solidarity Fund — Countries negotiating for accession

7.5

p.m.

p.m.

p.m.

p.m.

Article 13 06 02 — Subtotal

p.m.

p.m.

p.m.

p.m.

Chapter 13 06 — Total

p.m.

p.m.

5 667 578

5 667 578

p.m.

13 06 01Member States

| Appropriations 2005 | Amending budget No. 5 | New amount |
| --- | --- | --- |
| Commitments | Payments | Commitments | Payments | Commitments | Payments |
| p.m. | p.m. | 5 667 578 | | 5 667 578 | p.m. |

Appropriations 2005

Amending budget No. 5

New amount

Commitments

Payments

Commitments

Payments

Commitments

Payments

p.m.

p.m.

5 667 578

5 667 578

p.m.

The likely schedule of payments vis-à-vis commitments is as follows:

| Commitments | Payments |
| --- | --- |
| 2004 | 2005 | 2006 | 2007 | Subsequent years and others |
| Pre-2004 commitments still outstanding | p.m. | | | | | |
| Commitment appropriations made available again and/or carried over from 2003 | | | | | | |
| Appropriations 2004 | 20 955 775 | p.m. | 20 955 775 | | | |
| Appropriations 2005 | 5 667 578 | p.m. | 5 667 578  (19) | | | |
| Total | 26 623 353 | p.m. | 26 623 353 | | | |

Commitments

Payments

2004

2005

2006

2007

Subsequent years and others

Pre-2004 commitments still outstanding

p.m.

Commitment appropriations made available again and/or carried over from 2003

Appropriations 2004

20 955 775

p.m.

20 955 775

Appropriations 2005

5 667 578

p.m.

5 667 578  (19)

Total

26 623 353

p.m.

26 623 353

Remarks

This article is intended to record appropriations resulting from the mobilisation of the European Union Solidarity Fund in the event of natural, environmental or technological disasters in the Member States.

Legal basis

Council Regulation (EC) No 2012/2002 of 11 November 2002 establishing the European Union Solidarity Fund (OJ L 311, 14.11.2002, p. 3).

Reference acts

Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 on budgetary discipline and improvement of the budgetary procedure (OJ C 283, 20.11.2002, p. 1).

---

(1)  Amending budgets 1 to 5/2005 included.

(2)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(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’

(4)  Amending budgets 1 to 5/2005 included.

(5)  The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6)  The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 133st meeting of the Advisory Committee on Own Resources on 8 April 2005.

(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’

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

(9)  Calculation of rate: (72 752 737 565)/(105 686 966 000) = 0,688379469281009 %.

(10)  Rounded percentages.

(11)  The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(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 resources.

(13)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 01.01.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14)  Rounded percentages.

(15)  The amount of pre-accession expenditure (PAE) is nil for the 2001 UK correction.

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

(17)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 01.01.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(18)  Total own resources as percentage of GNI: (101 952 788 840)/(10 568 696 600 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

(19)  These payment appropriations will be entered later.

---