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

CONTENTS

GENERAL STATEMENT OF REVENUE

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

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





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





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





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. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany's theoretical VAT contribution = [Germany's capped VAT base/(EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction Example: Germany Germany's theoretical VAT contribution = 9 540 668 000/(48 931 509 500 – 8 832 022 500) × 1/4 × 5 185 683 679 = 308 450 868 (2) calculation of the frozen rate: 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





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





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





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





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

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

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

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

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

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)

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

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

1 1 0

Sugar production levies

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

1 1 1

Sugar storage levies

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.

1 1 2

Isoglucose production levies

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

1 1 3

Charges 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.

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.

1 1 4

Charges levied on substituted C sugar and C isoglucose

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.

1 1 5

Production levy for inulin syrup

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

1 1 6

Additional 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

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

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

1 2 0

Customs 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

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

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

1 3 0

Own 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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 0 2

Surplus 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

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

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 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

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

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 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

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.

13 06 01

Member 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.

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

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.