Official Journal of the European Union

DEFINITIVE ADOPTION

of the European Union's general budget for the financial year 2012

(2012/70/EU, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 314 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (1),

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (2),

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3), and in particular the multiannual financial framework provided for in Part I thereof and set out in Annex I thereto,

Having regard to the draft general budget of the European Union for the financial year 2012 adopted by the Commission on 20 April 2011,

Having regard to the position on the draft budget of the European Union adopted by the Council on 25 July 2011,

Having regard to Letter of Amendment No 1/2012 to the draft general budget of the European Union for the financial year 2012 presented by the Commission on 17 June 2011,

Having regard to Letter of Amendment No 2/2012 to the draft general budget of the European Union for the financial year 2012 presented by the Commission on 16 September 2011,

Having regard to Letter of Amendment No 3/2012 to the draft general budget of the European Union for the financial year 2012 presented by the Commission on 25 October 2011,

Having regard to the resolution adopted by Parliament on 26 October 2011 on the draft general budget of the European Union for the financial year 2012, as modified by the Council,

Having regard to the amendments adopted by Parliament on 26 October 2011 to the draft general budget,

Having regard to the letter sent by the President of the Council on 28 October 2011 informing that the Council may not approve all the amendments adopted by Parliament,

Having regard to the convening of the Conciliation Committee for 1 November 2011,

Having regard to the meetings of the Conciliation Committee on 8 and 18 November 2011,

Having regard to the fact that the Conciliation Committee agreed on a joint text within the 21 days referred to in Article 314(6) of the Treaty on the Functioning of the European Union,

Having regard to the approval of the joint text by the Council on 30 November 2011,

Having regard to the Parliament's approval of the joint text on 1 December 2011,

Having regard to Rules 75d and 75e of Parliament's Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and the European Union's general budget for the financial year 2012 has been definitively adopted.

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

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

(3) OJ C 139, 14.6.2006, p. 1.

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget I/9

B. General statement of revenue by budget heading I/21

C. Establishment plan staff I/117

D. Buildings I/119

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/127

— Expenditure I/141

— Staff I/189

Section II: European Council and Council

— Revenue I/193

— Expenditure I/209

— Staff I/261

Section III: Commission (Volume II)

— Revenue II/13

— Expenditure II/69

— Staff II/1289

Section IV: Court of Justice of the European Union

— Revenue I/265

— Expenditure I/277

— Staff I/307

Section V: Court of Auditors

— Revenue I/311

— Expenditure I/323

— Staff I/349

Section VI: European Economic and Social Committee

— Revenue I/353

— Expenditure I/365

— Staff I/395

Section VII: Committee of the Regions

— Revenue I/399

— Expenditure I/411

— Staff I/439

Section VIII: European Ombudsman

— Revenue I/443

— Expenditure I/451

— Staff I/475

Section IX: European Data Protection Supervisor

— Revenue I/479

— Expenditure I/485

— Staff I/501

Section X: European External Action Service

— Revenue I/505

— Expenditure I/520

— Staff I/555

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget I/9

B. General statement of revenue by budget heading I/21

— Title 1: Own resources I/22

— Title 3: Surpluses, balances and adjustments I/35

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/46

— Title 5: Revenue accruing from the administrative operation of the institutions I/58

— Title 6: Contributions and refunds in connection with Union agreements and programmes I/71

— Title 7: Interest on late payments and fines I/101

— Title 8: Borrowing and lending operations I/105

— Title 9: Miscellaneous revenue I/115

C. Establishment plan staff I/117

D. Buildings I/119

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/127

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/128

— Title 5: Revenue accruing from the administrative operation of the institution I/131

— Title 6: Contributions and refunds in connection with Union agreements and programmes I/137

— Title 9: Miscellaneous revenue I/139

— Expenditure I/141

— Title 1: Persons working with the institution I/143

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/161

— Title 3: Expenditure resulting from general functions carried out by the institution I/171

— Title 4: Expenditure resulting from special functions carried out by the institution I/182

— Title 10: Other expenditure I/186

— Staff I/189

Section II: European Council and Council

— Revenue I/193

— Title 4: Miscellaneous Union taxes, levies and dues I/194

— Title 5: Revenue accruing from the administrative operation of the institution I/197

— Title 6: Contributions and repayments under Union agreements and programmes I/203

— Title 7: Interest on late payments I/205

— Title 9: Miscellaneous revenue I/207

— Expenditure I/209

— Title 1: Persons working with the institution I/211

— Title 2: Buildings, equipment and operating expenditure I/228

— Title 3: Expenditure arising out of the institution's performance of its specific missions I/242

— Title 4: Expenditure related to the reflection group I/255

— Title 10: Other expenditure I/259

— Staff I/261

Section IV: Court of Justice of the European Union

— Revenue I/265

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/266

— Title 5: Revenue accruing from the administrative operation of the institution I/269

— Title 9: Miscellaneous revenue I/275

— Expenditure I/277

— Title 1: Persons working with the institution I/278

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/291

— Title 3: Expenditure resulting from special functions carried out by the institution I/302

— Title 10: Other expenditure I/304

— Staff I/307

Section V: Court of Auditors

— Revenue I/311

— Title 4: Revenue accruing from persons working with the institution I/312

— Title 5: Revenue accruing from the administrative operation of the institution I/315

— Title 9: Miscellaneous revenue I/321

— Expenditure I/323

— Title 1: Persons working with the institution I/324

— Title 2: Buildings, movable property, equipment and miscellaneous operating expenditure I/336

— Title 10: Other expenditure I/347

— Staff I/349

Section VI: European Economic and Social Committee

— Revenue I/353

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/354

— Title 5: Revenue accruing from the administrative operation of the institution I/357

— Title 9: Miscellaneous revenue I/363

— Expenditure I/365

— Title 1: Persons working with the institution I/366

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/379

— Title 10: Other expenditure I/392

— Staff I/395

Section VII: Committee of the Regions

— Revenue I/399

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/400

— Title 5: Revenue accruing from the administrative operation of the institution I/403

— Title 9: Miscellaneous revenue I/409

— Expenditure I/411

— Title 1: Persons working with the institution I/412

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/424

— Title 10: Other expenditure I/436

— Staff I/439

Section VIII: European Ombudsman

— Revenue I/443

— Title 4: Revenue accruing from persons working with the institutions and other Union bodies I/444

— Title 6: Contributions and refunds in connection with Union agreements and programmes I/447

— Title 9: Miscellaneous revenue I/449

— Expenditure I/451

— Title 1: Expenditure relating to persons working with the institution I/452

— Title 2: Buildings, furniture, equipment and miscellaneous operating expenditure I/461

— Title 3: Expenditure resulting from general functions carried out by the institution I/467

— Title 10: Other expenditure I/473

— Staff I/475

Section IX: European Data Protection Supervisor

— Revenue I/479

— Title 4: Miscellaneous Union taxes, levies and charges I/480

— Title 9: Miscellaneous revenue I/483

— Expenditure I/485

— Title 1: Expenditure relating to persons working with the institution I/486

— Title 2: Buildings, equipment and expenditure in connection with the operation of the institution I/495

— Title 10: Other expenditure I/499

— Staff I/501

Section X: European External Action Service

— Revenue I/505

— Title 4: Miscellaneous Union taxes, levies and dues I/506

— Title 5: Revenue accruing from the administrative operation of the institution I/508

— Title 6: Contributions and repayments under Union agreements and programmes I/514

— Title 7: Interest on late payments I/516

— Title 9: Miscellaneous revenue I/518

— Expenditure I/520

— Title 1: Staff at headquarters I/521

— Title 2: Buildings, equipment and operating expenditure at headquarters I/532

— Title 3: Delegations I/546

— Title 10: Other expenditure I/553

— Staff I/555

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION

The general budget of the European Union is the instrument which sets out and authorises the total amount of revenue and expenditure deemed necessary for the European Union and the European Atomic Energy Community for each year.

The budget is established and implemented in compliance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency.

— The principle of unity and the principle of budgetary accuracy mean that all revenue and expenditure of the Union when it is charged to the budget must be incorporated in a single document.

— The principle of annuality means that the budget is adopted for one budgetary year at a time and that both commitment and payment appropriations for the current budgetary year must, in principle, be used in the course of the year.

— The principle of equilibrium means that forecasts of revenue for the budgetary year must be equal to payment appropriations for that year: borrowing to cover any budget deficit which may arise is not compatible with the own resources system and will not be authorised.

— In accordance with the principle of unit of account, the budget is drawn up and implemented in euros and the accounts shall be presented in euros.

— The principle of universality means that total revenue is to cover total payment appropriations with the exception of a limited number of revenue items which are assigned to particular items of expenditure. Revenue and expenditure are entered in full in the budget without any adjustment against each other.

— The principle of specification means that each appropriation must have a given purpose and be assigned to a specific objective in order to prevent any confusion between appropriations.

— The principle of sound financial management is defined by reference to the principles of economy, efficiency and effectiveness.

— The budget is established in compliance with the principle of transparency, ensuring sound information on the implementation of the budget and the accounts.

The budget presents appropriations and resources by purpose (activity-based budgeting), with a view to enhancing transparency in the management of the budget with reference to the objectives of sound financial management and in particular efficiency and effectiveness.

The expenditure authorised by the present budget totals EUR 147 232 172 662 in commitment appropriations and EUR 129 088 042 948 in payment appropriations, representing a growth rate of 3,54 % and of 1,86 % respectively by comparison with the 2011 budget.

Budgetary revenue totals EUR 129 088 042 948. The uniform rate of call for the VAT resource is 0,30 % (except for Austria, Germany, the Netherlands and Sweden for which the rate of call has been fixed at 0,225 %, 0,15 %, 0,10 % and 0,10 % respectively) whilst that for the GNI resource is 0,7137 %. Traditional own resources (customs duties and sugar levies) account for 14,95 % of the financing of the budget for 2012. The VAT resource accounts for 11,23 % and the GNI resource for 72,60 %. Other revenue for this financial year is estimated at EUR 1 575 719 138.

The own resources needed to finance the 2012 budget account for 0,97 % of the total GNI, thus falling below the ceiling of 1,23 % of GNI calculated using the method set out in Article 3(1) of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17).

The tables below set out step by step the method used to calculate the financing of the 2012 budget.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2012 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

Description Budget 2012 Budget 2011 (1) Change (%) 1. Sustainable growth 55 336 724 109 53 629 039 384 +3,18 2. Preservation and management of natural resources 57 034 220 262 55 945 938 309 +1,95 3. Citizenship, freedom, security and justice 1 484 278 058 1 738 083 206 –14,60 4. EU as a global player 6 955 083 523 7 242 528 574 –3,97 5. Administration 8 277 736 996 8 171 544 289 +1,30 Total expenditure (2) 129 088 042 948 126 727 133 762 +1,86





REVENUE

Description Budget 2012 Budget 2011 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 575 719 138 2 083 368 232 –24,37 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 4 539 394 283 — Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1 814 882 000 — Total revenue for Titles 3 to 9 1 575 719 138 8 437 644 515 –81,33 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 19 294 600 000 16 667 000 000 +15,77 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 14 498 917 425 14 125 977 050 +2,64 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 93 718 806 385 87 496 512 197 +7,11 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (4) 127 512 323 810 118 289 489 247 +7,80 Total revenue (5) 129 088 042 948 126 727 133 762 +1,86





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (6) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 697 259 000 3 858 487 000 50 1 929 243 500 1 697 259 000 Bulgaria 180 007 000 393 723 000 50 196 861 500 180 007 000 Czech Republic 706 749 000 1 510 798 000 50 755 399 000 706 749 000 Denmark 993 674 000 2 543 328 000 50 1 271 664 000 993 674 000 Germany 11 362 785 000 27 032 865 000 50 13 516 432 500 11 362 785 000 Estonia 76 787 000 155 139 000 50 77 569 500 76 787 000 Ireland 646 891 000 1 288 774 000 50 644 387 000 644 387 000 Ireland Greece 1 008 319 000 2 205 629 000 50 1 102 814 500 1 008 319 000 Spain 5 387 545 000 10 857 848 000 50 5 428 924 000 5 387 545 000 France 9 662 949 000 21 150 397 000 50 10 575 198 500 9 662 949 000 Italy 5 901 930 000 16 246 488 000 50 8 123 244 000 5 901 930 000 Cyprus 154 750 000 186 290 000 50 93 145 000 93 145 000 Cyprus Latvia 65 052 000 195 565 000 50 97 782 500 65 052 000 Lithuania 126 059 000 313 038 000 50 156 519 000 126 059 000 Luxembourg 228 808 000 335 005 000 50 167 502 500 167 502 500 Luxembourg Hungary 460 966 000 1 096 923 000 50 548 461 500 460 966 000 Malta 45 081 000 63 619 000 50 31 809 500 31 809 500 Malta Netherlands 2 848 613 000 6 365 726 000 50 3 182 863 000 2 848 613 000 Austria 1 359 963 000 3 041 969 000 50 1 520 984 500 1 359 963 000 Poland 1 931 300 000 3 987 640 000 50 1 993 820 000 1 931 300 000 Portugal 833 911 000 1 632 634 000 50 816 317 000 816 317 000 Portugal Romania 517 803 000 1 409 694 000 50 704 847 000 517 803 000 Slovenia 187 721 000 376 967 000 50 188 483 500 187 721 000 Slovakia 227 095 000 734 482 000 50 367 241 000 227 095 000 Finland 877 129 000 2 026 935 000 50 1 013 467 500 877 129 000 Sweden 1 736 383 000 4 116 381 000 50 2 058 190 500 1 736 383 000 United Kingdom 8 338 523 000 18 182 819 000 50 9 091 409 500 8 338 523 000 Total 57 564 052 000 131 309 163 000 65 654 581 500 57 407 772 000





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

Member State 1 % of capped VAT base Uniform rate of VAT own resource (7) (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 697 259 000 0,300 509 177 700 Bulgaria 180 007 000 0,300 54 002 100 Czech Republic 706 749 000 0,300 212 024 700 Denmark 993 674 000 0,300 298 102 200 Germany 11 362 785 000 0,150 1 704 417 750 Estonia 76 787 000 0,300 23 036 100 Ireland 644 387 000 0,300 193 316 100 Greece 1 008 319 000 0,300 302 495 700 Spain 5 387 545 000 0,300 1 616 263 500 France 9 662 949 000 0,300 2 898 884 700 Italy 5 901 930 000 0,300 1 770 579 000 Cyprus 93 145 000 0,300 27 943 500 Latvia 65 052 000 0,300 19 515 600 Lithuania 126 059 000 0,300 37 817 700 Luxembourg 167 502 500 0,300 50 250 750 Hungary 460 966 000 0,300 138 289 800 Malta 31 809 500 0,300 9 542 850 Netherlands 2 848 613 000 0,100 284 861 300 Austria 1 359 963 000 0,225 305 991 675 Poland 1 931 300 000 0,300 579 390 000 Portugal 816 317 000 0,300 244 895 100 Romania 517 803 000 0,300 155 340 900 Slovenia 187 721 000 0,300 56 316 300 Slovakia 227 095 000 0,300 68 128 500 Finland 877 129 000 0,300 263 138 700 Sweden 1 736 383 000 0,100 173 638 300 United Kingdom 8 338 523 000 0,300 2 501 556 900 Total 57 407 772 000 14 498 917 425





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 858 487 000 2 753 903 748 Bulgaria 393 723 000 281 010 470 Czech Republic 1 510 798 000 1 078 296 305 Denmark 2 543 328 000 1 815 240 147 Germany 27 032 865 000 19 294 067 399 Estonia 155 139 000 110 726 788 Ireland 1 288 774 000 919 831 931 Greece 2 205 629 000 1 574 215 481 Spain 10 857 848 000 7 749 531 954 France 21 150 397 000 15 095 595 129 Italy 16 246 488 000 11 595 546 179 Cyprus 186 290 000 132 960 077 Latvia 195 565 000 0,7137263 (8) 139 579 889 Lithuania 313 038 000 223 423 461 Luxembourg 335 005 000 239 101 888 Hungary 1 096 923 000 782 902 822 Malta 63 619 000 45 406 555 Netherlands 6 365 726 000 4 543 386 226 Austria 3 041 969 000 2 171 133 356 Poland 3 987 640 000 2 846 083 644 Portugal 1 632 634 000 1 165 253 865 Romania 1 409 694 000 1 006 135 718 Slovenia 376 967 000 269 051 272 Slovakia 734 482 000 524 219 139 Finland 2 026 935 000 1 446 676 869 Sweden 4 116 381 000 2 937 969 485 United Kingdom 18 182 819 000 12 977 556 588 Total 131 309 163 000 93 718 806 385





TABLE 4

Calculation of the gross reduction in GNI contribution for the Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of the Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,94 24 892 630 24 892 630 Bulgaria 0,30 2 540 063 2 540 063 Czech Republic 1,15 9 746 757 9 746 757 Denmark 1,94 16 408 018 16 408 018 Germany 20,59 174 399 734 174 399 734 Estonia 0,12 1 000 863 1 000 863 Ireland 0,98 8 314 392 8 314 392 Greece 1,68 14 229 388 14 229 388 Spain 8,27 70 048 284 70 048 284 France 16,11 136 449 600 136 449 600 Italy 12,37 104 812 538 104 812 538 Cyprus 0,14 1 201 831 1 201 831 Latvia 0,15 1 261 667 1 261 667 Lithuania 0,24 2 019 532 2 019 532 Luxembourg 0,26 2 161 250 2 161 250 Hungary 0,84 7 076 685 7 076 685 Malta 0,05 410 431 410 431 Netherlands – 678 824 017 4,85 41 067 824 – 637 756 193 Austria 2,32 19 624 949 19 624 949 Poland 3,04 25 725 847 25 725 847 Portugal 1,24 10 532 769 10 532 769 Romania 1,07 9 094 495 9 094 495 Slovenia 0,29 2 431 964 2 431 964 Slovakia 0,56 4 738 435 4 738 435 Finland 1,54 13 076 562 13 076 562 Sweden – 168 303 475 3,13 26 556 407 – 141 747 068 United Kingdom 13,85 117 304 577 117 304 577 Total – 847 127 492 100,— 847 127 492 0 EU GDP price deflator, in EUR (spring 2011 economic forecast): (a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724 Lump-sum for the Netherlands: in 2012 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 678 824 017 EUR Lump-sum for Sweden: in 2012 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 168 303 475 EUR





TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (9) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,0054 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,6164 3. (1) – (2) 7,3890 4. Total allocated expenditure 114 982 094 901 5. Enlargement related expenditure (10) = (5a + 5b) 29 243 025 286 5a. Pre-accession expenditure 3 047 748 507 5b. Expenditure related to Article 4(1)(g) 26 195 276 779 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 85 739 069 616 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 181 273 373 8. United Kingdom’s advantage (11) 319 474 318 9. Core United Kingdom’s correction = (7) – (8) 3 861 799 055 10. Windfall gains deriving from traditional own resources (12) 61 357 780 11. Correction for the United Kingdom = (9) – (10) 3 800 441 275





According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

2007-2012 UK corrections Difference in original amount in reference to EUR 10,5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices (A) 2007 UK correction 0 0 (B) 2008 UK correction – 301 636 064 – 279 914 923 (C) 2009 UK correction –1 350 053 160 –1 271 666 250 (D) 2010 UK correction –2 083 537 505 –1 918 060 737 (E) 2011 UK correction –2 594 262 405 –2 350 972 433 (F) 2012 UK correction n/a n/a (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) –6 329 489 133 –5 820 614 343





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 800 441 275 (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 2,94 3,41 5,32 1,43 4,84 183 957 133 Bulgaria 0,30 0,35 0,54 0,15 0,49 18 771 128 Czech Republic 1,15 1,34 2,08 0,56 1,90 72 028 769 Denmark 1,94 2,25 3,50 0,94 3,19 121 255 644 Germany 20,59 23,90 0,— –17,92 0,— 5,97 227 039 988 Estonia 0,12 0,14 0,21 0,06 0,19 7 396 403 Ireland 0,98 1,14 1,78 0,48 1,62 61 443 558 Greece 1,68 1,95 3,04 0,82 2,77 105 155 515 Spain 8,27 9,60 14,96 4,02 13,62 517 658 498 France 16,11 18,70 29,15 7,84 26,53 1 008 365 814 Italy 12,37 14,36 22,39 6,02 20,38 774 567 167 Cyprus 0,14 0,16 0,26 0,07 0,23 8 881 558 Latvia 0,15 0,17 0,27 0,07 0,25 9 323 752 Lithuania 0,24 0,28 0,43 0,12 0,39 14 924 392 Luxembourg 0,26 0,30 0,46 0,12 0,42 15 971 690 Hungary 0,84 0,97 1,51 0,41 1,38 52 296 874 Malta 0,05 0,06 0,09 0,02 0,08 3 033 098 Netherlands 4,85 5,63 0,— –4,22 0,— 1,41 53 463 603 Austria 2,32 2,69 0,— –2,02 0,— 0,67 25 548 480 Poland 3,04 3,52 5,49 1,48 5,— 190 114 628 Portugal 1,24 1,44 2,25 0,60 2,05 77 837 419 Romania 1,07 1,25 1,94 0,52 1,77 67 208 537 Slovenia 0,29 0,33 0,52 0,14 0,47 17 972 270 Slovakia 0,56 0,65 1,01 0,27 0,92 35 017 146 Finland 1,54 1,79 2,79 0,75 2,54 96 636 104 Sweden 3,13 3,64 0,— –2,73 0,— 0,91 34 572 107 United Kingdom 13,85 0,— 0,— 0,— 0,— 0 Total 100,— 100,— 100,— –26,89 26,89 100,— 3 800 441 275

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing (13) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources (14) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium 6 600 000 1 754 400 000 1 761 000 000 587 000 000 509 177 700 2 753 903 748 24 892 630 183 957 133 3 471 931 211 3,21 5 232 931 211 Bulgaria 400 000 55 100 000 55 500 000 18 500 000 54 002 100 281 010 470 2 540 063 18 771 128 356 323 761 0,33 411 823 761 Czech Republic 3 400 000 223 600 000 227 000 000 75 666 667 212 024 700 1 078 296 305 9 746 757 72 028 769 1 372 096 531 1,27 1 599 096 531 Denmark 3 400 000 341 500 000 344 900 000 114 966 667 298 102 200 1 815 240 147 16 408 018 121 255 644 2 251 006 009 2,08 2 595 906 009 Germany 26 300 000 4 012 600 000 4 038 900 000 1 346 299 996 1 704 417 750 19 294 067 399 174 399 734 227 039 988 21 399 924 871 19,77 25 438 824 871 Estonia 0 22 300 000 22 300 000 7 433 333 23 036 100 110 726 788 1 000 863 7 396 403 142 160 154 0,13 164 460 154 Ireland 0 198 300 000 198 300 000 66 100 000 193 316 100 919 831 931 8 314 392 61 443 558 1 182 905 981 1,09 1 381 205 981 Greece 1 400 000 208 300 000 209 700 000 69 900 000 302 495 700 1 574 215 481 14 229 388 105 155 515 1 996 096 084 1,84 2 205 796 084 Spain 4 700 000 1 358 000 000 1 362 700 000 454 233 334 1 616 263 500 7 749 531 954 70 048 284 517 658 498 9 953 502 236 9,20 11 316 202 236 France 30 900 000 1 710 700 000 1 741 600 000 580 533 333 2 898 884 700 15 095 595 129 136 449 600 1 008 365 814 19 139 295 243 17,69 20 880 895 243 Italy 4 700 000 2 193 200 000 2 197 900 000 732 633 334 1 770 579 000 11 595 546 179 104 812 538 774 567 167 14 245 504 884 13,16 16 443 404 884 Cyprus 0 29 600 000 29 600 000 9 866 667 27 943 500 132 960 077 1 201 831 8 881 558 170 986 966 0,16 200 586 966 Latvia 0 21 400 000 21 400 000 7 133 333 19 515 600 139 579 889 1 261 667 9 323 752 169 680 908 0,16 191 080 908 Lithuania 800 000 44 900 000 45 700 000 15 233 334 37 817 700 223 423 461 2 019 532 14 924 392 278 185 085 0,26 323 885 085 Luxembourg 0 16 900 000 16 900 000 5 633 333 50 250 750 239 101 888 2 161 250 15 971 690 307 485 578 0,28 324 385 578 Hungary 2 000 000 118 800 000 120 800 000 40 266 667 138 289 800 782 902 822 7 076 685 52 296 874 980 566 181 0,91 1 101 366 181 Malta 0 12 400 000 12 400 000 4 133 333 9 542 850 45 406 555 410 431 3 033 098 58 392 934 0,05 70 792 934 Netherlands 7 300 000 2 107 700 000 2 115 000 000 705 000 000 284 861 300 4 543 386 226 – 637 756 193 53 463 603 4 243 954 936 3,92 6 358 954 936 Austria 3 200 000 180 700 000 183 900 000 61 300 000 305 991 675 2 171 133 356 19 624 949 25 548 480 2 522 298 460 2,33 2 706 198 460 Poland 12 800 000 406 800 000 419 600 000 139 866 667 579 390 000 2 846 083 644 25 725 847 190 114 628 3 641 314 119 3,36 4 060 914 119 Portugal 200 000 149 300 000 149 500 000 49 833 334 244 895 100 1 165 253 865 10 532 769 77 837 419 1 498 519 153 1,38 1 648 019 153 Romania 1 000 000 120 900 000 121 900 000 40 633 333 155 340 900 1 006 135 718 9 094 495 67 208 537 1 237 779 650 1,14 1 359 679 650 Slovenia 0 76 600 000 76 600 000 25 533 333 56 316 300 269 051 272 2 431 964 17 972 270 345 771 806 0,32 422 371 806 Slovakia 1 400 000 122 000 000 123 400 000 41 133 334 68 128 500 524 219 139 4 738 435 35 017 146 632 103 220 0,58 755 503 220 Finland 800 000 165 600 000 166 400 000 55 466 667 263 138 700 1 446 676 869 13 076 562 96 636 104 1 819 528 235 1,68 1 985 928 235 Sweden 2 600 000 527 200 000 529 800 000 176 600 000 173 638 300 2 937 969 485 – 141 747 068 34 572 107 3 004 432 824 2,78 3 534 232 824 United Kingdom 9 500 000 2 992 400 000 3 001 900 000 1 000 633 334 2 501 556 900 12 977 556 588 117 304 577 –3 800 441 275 11 795 976 790 10,90 14 797 876 790 Total 123 400 000 19 171 200 000 19 294 600 000 6 431 533 333 14 498 917 425 93 718 806 385 0 0 108 217 723 810 100,— 127 512 323 810

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2012 Financial year 2011 Financial year 2010 1 OWN RESOURCES 127 433 990 746 120 566 371 247 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 4 539 394 283 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 260 442 599 1 180 425 515 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 59 792 480 57 294 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 50 000 000 30 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS 130 617 123 438 717 9 MISCELLANEOUS REVENUE 30 200 000 30 210 000 GRAND TOTAL 129 088 042 948 126 527 133 762

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2012 Financial year 2011 Financial year 2010 CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. 1 1 1 Sugar storage levies p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 1 1 7 Production charge 123 400 000 123 400 000 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 1 1 9 Surplus amount p.m. p.m. CHAPTER 1 1 — TOTAL 123 400 000 123 400 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 19 171 200 000 16 653 700 000 CHAPTER 1 2 — TOTAL 19 171 200 000 16 653 700 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 14 498 917 425 13 786 799 525 CHAPTER 1 3 — TOTAL 14 498 917 425 13 786 799 525 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 93 640 473 321 90 002 471 722 CHAPTER 1 4 — TOTAL 93 640 473 321 90 002 471 722 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0 0 CHAPTER 1 5 — TOTAL 0 0 CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom 0 0 CHAPTER 1 6 — TOTAL 0 0 Title 1 — Total 127 433 990 746 120 566 371 247 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM)

1 1 0 Production levies related to the marketing year 2005/2006 and previous years

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered under this article are a consequence of the revision of past established levies. Levies for the marketing years 2007/2008 and following years are entered under Article 1 1 7 of this chapter as a ‘production charge’.

Figures are net of collection costs.

Legal basis

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).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. – 433 885,15 Bulgaria — — 0,— Czech Republic p.m. p.m. – 198 248,96 Denmark p.m. p.m. – 218 301,84 Germany p.m. p.m. – 941 535,97 Estonia — — 0,— Ireland p.m. p.m. –70 308,42 Greece p.m. p.m. –72 391,19 Spain p.m. p.m. – 303 037,04 France p.m. p.m. 0,— Italy p.m. p.m. – 328 684,11 Cyprus — — 0,— Latvia p.m. p.m. –19 326,14 Lithuania p.m. p.m. –30 343,41 Luxembourg — — 0,— Hungary p.m. p.m. – 133 237,17 Malta — — 0,— Netherlands p.m. p.m. – 443 092,56 Austria p.m. p.m. – 182 835,37 Poland p.m. p.m. – 793 934,36 Portugal p.m. p.m. –26 956,74 Romania — — 0,— Slovenia p.m. p.m. –13 024,91 Slovakia p.m. p.m. – 154 892,39 Finland p.m. p.m. –52 967,13 Sweden p.m. p.m. 2 527 967,34 United Kingdom p.m. p.m. – 321 951,81 Article 1 1 0 — Total p.m. p.m. –2 210 987,33

1 1 1 Sugar storage levies

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

This article is intended for the recording of income charged by new Member States in the event of non-elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).

It is also 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 outstanding 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 of 30 June 1981 laying down general rules concerning the system of minimum stocks in the sugar sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.

Figures are net of collection costs.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia p.m. p.m. 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 537 393,75 France p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. p.m. 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta p.m. p.m. 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 1 — Total p.m. p.m. 537 393,75

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

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

Amounts corresponding to charges levied on non-exported C sugar, C isoglucose and C inulin syrup production. They comprise as well the charges levied on substituted C sugar and C isoglucose.

Figures are net of collection costs.

Legal basis

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).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. 0,— Bulgaria — — 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 202 411,39 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 20 168 087,25 France p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania — — 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 3 — Total p.m. p.m. 20 370 498,64

1 1 7 Production charge

Financial year 2012 Financial year 2011 Financial year 2010 123 400 000 123 400 000

Remarks

Under the actual common organisation of the markets in the sugar sector, a production charge is levied on undertakings producing sugar, isoglucose or inulin syrup.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 16 thereof.

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular Article 51 thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 6 600 000 6 600 000 6 601 725,90 Bulgaria 400 000 400 000 401 391,— Czech Republic 3 400 000 3 400 000 3 252 480,08 Denmark 3 400 000 3 400 000 3 352 167,49 Germany 26 300 000 26 300 000 26 339 173,20 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece 1 400 000 1 400 000 1 428 318,— Spain 4 700 000 4 700 000 7 548 059,68 France 30 900 000 30 900 000 30 933 280,80 Italy 4 700 000 4 700 000 3 962 693,25 Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania 800 000 800 000 812 268,— Luxembourg — — 0,— Hungary 2 000 000 2 000 000 1 934 596,18 Malta — — 0,— Netherlands 7 300 000 7 300 000 7 243 992,— Austria 3 200 000 3 200 000 3 159 246,60 Poland 12 800 000 12 800 000 13 605 406,35 Portugal 200 000 200 000 56 250,— Romania 1 000 000 1 000 000 961 638,39 Slovenia p.m. p.m. 0,— Slovakia 1 400 000 1 400 000 1 317 300,75 Finland 800 000 800 000 728 991,— Sweden 2 600 000 2 600 000 2 769 232,85 United Kingdom 9 500 000 9 500 000 9 814 810,16 Article 1 1 7 — Total 123 400 000 123 400 000 126 223 021,68

1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to undertakings in accordance with Article 58 of Regulation (EC) No 1234/2007.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 8 and Article 9(2) and (3) thereof.

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the Community market in sugar and the quota system (OJ L 178, 1.7.2006, p. 39).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 8 — Total p.m. p.m. 0,—

1 1 9 Surplus amount

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 64 of Regulation (EC) No 1234/2007.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof.

Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 685 232,60 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 797,49 Malta — — 0,— Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. p.m. 0,— Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,72 Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 1 684,50 Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 9 — Total p.m. p.m. 687 715,31

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

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

Financial year 2012 Financial year 2011 Financial year 2010 19 171 200 000 16 653 700 000

Remarks

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

Figures are net of collection costs.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 1 754 400 000 1 507 642 260 1 483 422 118,40 Bulgaria 55 100 000 45 406 418 42 022 645,50 Czech Republic 223 600 000 191 135 846 186 301 354,30 Denmark 341 500 000 299 756 949 303 700 001,39 Germany 4 012 600 000 3 328 560 834 3 038 258 358,65 Estonia 22 300 000 19 766 244 17 244 849,47 Ireland 198 300 000 176 031 452 185 713 964,70 Greece 208 300 000 192 814 112 214 076 433,64 Spain 1 358 000 000 1 182 245 136 1 130 128 280,08 France 1 710 700 000 1 450 021 795 1 376 366 070,26 Italy 2 193 200 000 1 893 363 721 1 664 326 080,82 Cyprus 29 600 000 26 199 596 26 433 523,77 Latvia 21 400 000 18 274 452 16 781 847,23 Lithuania 44 900 000 38 693 354 38 276 924,16 Luxembourg 16 900 000 13 705 839 12 734 500,80 Hungary 118 800 000 97 525 900 90 777 095,62 Malta 12 400 000 10 535 781 9 812 107,93 Netherlands 2 107 700 000 1 779 241 635 1 742 430 649,14 Austria 180 700 000 160 367 637 163 622 479,36 Poland 406 800 000 332 949 320 305 001 121,55 Portugal 149 300 000 128 853 531 134 196 822,74 Romania 120 900 000 103 120 120 99 894 995,54 Slovenia 76 600 000 66 571 217 66 642 958,10 Slovakia 122 000 000 105 823 993 106 097 143,47 Finland 165 600 000 141 720 237 126 350 841,61 Sweden 527 200 000 456 395 106 429 028 434,14 United Kingdom 2 992 400 000 2 776 877 515 2 504 041 584,42 Article 1 2 0 — Total 19 171 200 000 16 543 600 000 15 513 683 186,79

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

1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Financial year 2012 Financial year 2011 Financial year 2010 14 498 917 425 13 786 799 525

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(b) and (4) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 509 177 700 488 276 100 431 826 000,— Bulgaria 54 002 100 50 703 900 47 289 600,02 Czech Republic 212 024 700 195 863 100 192 799 734,77 Denmark 298 102 200 289 130 700 279 421 562,74 Germany 1 704 417 750 1 653 923 250 1 591 451 700,— Estonia 23 036 100 21 597 900 19 381 200,14 Ireland 193 316 100 190 045 350 192 087 600,— Greece 302 495 700 305 838 000 324 634 500,— Spain 1 616 263 500 1 577 470 500 1 171 392 600,— France 2 898 884 700 2 797 328 100 2 601 826 800,— Italy 1 770 579 000 1 727 718 300 1 813 767 300,— Cyprus 27 943 500 26 898 000 25 190 100,— Latvia 19 515 600 18 468 900 20 313 767,67 Lithuania 37 817 700 35 444 400 39 432 450,06 Luxembourg 50 250 750 47 477 700 41 264 700,— Hungary 138 289 800 126 576 000 121 352 455,40 Malta 9 542 850 9 148 950 8 246 700,— Netherlands 284 861 300 276 721 000 257 072 000,— Austria 305 991 675 296 038 350 286 416 900,— Poland 579 390 000 543 004 800 508 626 127,99 Portugal 244 895 100 246 720 750 239 920 200,— Romania 155 340 900 138 123 000 135 033 583,98 Slovenia 56 316 300 54 279 000 51 704 850,— Slovakia 68 128 500 64 378 800 75 822 000,— Finland 263 138 700 251 985 600 232 248 600,— Sweden 173 638 300 167 499 100 147 496 863,57 United Kingdom 2 501 556 900 2 525 317 500 2 536 496 853,70 Article 1 3 0 — Total 14 498 917 425 14 125 977 050 13 392 516 750,04

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Financial year 2012 Financial year 2011 Financial year 2010 93 640 473 321 90 002 471 722

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ gross national income for this financial year is 0,7137 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 2 753 903 748 2 551 066 178 2 621 134 499,— Bulgaria 281 010 470 255 205 042 247 201 341,05 Czech Republic 1 078 296 305 960 003 889 1 022 419 464,56 Denmark 1 815 240 147 1 695 375 032 1 767 514 327,81 Germany 19 294 067 399 18 015 507 359 18 636 926 600,— Estonia 110 726 788 101 212 405 98 307 875,70 Ireland 919 831 931 873 866 920 958 866 432,— Greece 1 574 215 481 1 500 777 282 1 731 945 117,— Spain 7 749 531 954 7 271 600 414 7 710 542 285,— France 15 095 595 129 14 023 354 543 14 810 280 668,— Italy 11 595 546 179 10 865 931 276 11 451 174 444,— Cyprus 132 960 077 123 682 439 125 744 407,— Latvia 139 579 889 128 706 435 130 292 513,42 Lithuania 223 423 461 200 238 365 196 839 633,19 Luxembourg 239 101 888 218 312 058 205 985 892,— Hungary 782 902 822 674 869 380 685 590 645,37 Malta 45 406 555 42 068 721 41 166 029,— Netherlands 4 543 386 226 4 222 386 866 4 358 377 184,— Austria 2 171 133 356 2 018 923 381 2 095 235 440,— Poland 2 846 083 644 2 545 101 391 2 537 771 911,02 Portugal 1 165 253 865 1 134 471 861 1 197 638 089,— Romania 1 006 135 718 860 848 950 884 685 148,34 Slovenia 269 051 272 249 585 810 258 101 226,— Slovakia 524 219 139 473 926 800 485 647 281,— Finland 1 446 676 869 1 331 002 925 1 315 128 025,— Sweden 2 937 969 485 2 712 618 260 2 491 540 468,13 United Kingdom 12 977 556 588 12 445 868 215 12 881 886 582,49 Article 1 4 0 — Total 93 718 806 385 87 496 512 197 90 947 943 529,08

CHAPTER 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 2007/436/EC, Euratom

Financial year 2012 Financial year 2011 Financial year 2010 0 0

Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 183 957 133 185 512 958 166 903 516,— Bulgaria 18 771 128 18 558 453 15 740 807,— Czech Republic 72 028 769 69 811 267 64 920 329,01 Denmark 121 255 644 123 287 291 112 564 693,07 Germany 227 039 988 230 537 205 210 656 145,— Estonia 7 396 403 7 360 143 6 259 858,02 Ireland 61 443 558 63 547 406 61 056 836,— Greece 105 155 515 109 136 186 110 283 440,— Spain 517 658 498 528 789 146 490 976 949,— France 1 008 365 814 1 019 775 186 943 060 313,— Italy 774 567 167 790 168 077 729 165 665,— Cyprus 8 881 558 8 994 159 8 006 908,— Latvia 9 323 752 9 359 503 8 297 481,81 Lithuania 14 924 392 14 561 289 12 533 972,01 Luxembourg 15 971 690 15 875 604 13 116 370,— Hungary 52 296 874 49 076 349 43 608 873,48 Malta 3 033 098 3 059 228 2 621 291,— Netherlands 53 463 603 54 032 187 49 263 430,— Austria 25 548 480 25 835 351 23 682 779,— Poland 190 114 628 185 079 200 161 400 776,52 Portugal 77 837 419 82 498 538 76 260 874,— Romania 67 208 537 62 600 742 56 402 059,85 Slovenia 17 972 270 18 149 824 16 434 869,— Slovakia 35 017 146 34 463 850 30 924 105,— Finland 96 636 104 96 790 233 83 742 170,— Sweden 34 572 107 34 712 285 28 058 560,26 United Kingdom –3 800 441 275 –3 841 571 660 –3 653 946 055,16 Article 1 5 0 — Total 0 0 – 128 002 984,13

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Financial year 2012 Financial year 2011 Financial year 2010 0 0

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 000 000 and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(5) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium 24 892 630 24 197 489 23 602 839,— Bulgaria 2 540 063 2 420 682 2 226 003,— Czech Republic 9 746 757 9 105 873 9 215 961,70 Denmark 16 408 018 16 081 048 15 915 633,38 Germany 174 399 734 170 881 511 167 822 128,— Estonia 1 000 863 960 025 885 244,— Ireland 8 314 392 8 288 842 8 634 417,— Greece 14 229 388 14 235 241 15 595 850,— Spain 70 048 284 68 972 916 69 432 028,— France 136 449 600 133 014 961 133 363 878,— Italy 104 812 538 103 066 026 103 115 739,— Cyprus 1 201 831 1 173 158 1 132 305,— Latvia 1 261 667 1 220 812 1 173 225,42 Lithuania 2 019 532 1 899 310 1 772 504,99 Luxembourg 2 161 250 2 070 743 1 854 865,— Hungary 7 076 685 6 401 302 6 170 537,55 Malta 410 431 399 032 370 693,— Netherlands – 637 756 193 – 624 989 585 – 612 147 160,— Austria 19 624 949 19 149 984 18 867 213,— Poland 25 725 847 24 140 912 22 857 540,24 Portugal 10 532 769 10 760 744 10 784 513,— Romania 9 094 495 8 165 364 7 961 951,62 Slovenia 2 431 964 2 367 383 2 324 155,— Slovakia 4 738 435 4 495 312 4 373 165,— Finland 13 076 562 12 624 890 11 842 488,— Sweden – 141 747 068 – 139 156 091 – 148 490 504,73 United Kingdom 117 304 577 118 052 116 116 095 014,16 Article 1 6 0 — Total 0 0 –3 247 772,67

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2012 Financial year 2011 Financial year 2010 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 4 539 394 283 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL p.m. 4 539 394 283 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 1 0 — Total p.m. p.m. CHAPTER 3 1 — TOTAL p.m. p.m. CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m. CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 5 0 — Total p.m. p.m. CHAPTER 3 5 — TOTAL p.m. p.m. CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 6 0 — Total p.m. p.m. CHAPTER 3 6 — TOTAL p.m. p.m. Title 3 — Total p.m. 4 539 394 283 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

Financial year 2012 Financial year 2011 Financial year 2010 p.m. 4 539 394 283

Remarks

According to Article 15 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 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 that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

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

Council 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.

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

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

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund for external actions in accordance with Article 3 of Regulation (EC, Euratom) No 480/2009.

Legal basis

Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 establishing a Guarantee Fund for external actions (OJ L 145, 10.6.2009, p. 10).

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.

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

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

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

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

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

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

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

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

Legal basis

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

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. 28 248 000 7 357 362,42 Bulgaria p.m. 492 000 –1 294 711,69 Czech Republic p.m. 7 670 000 –11 906 121,96 Denmark p.m. 2 075 000 –22 563 587,04 Germany p.m. 16 721 000 –4 581 894,70 Estonia p.m. 1 256 000 330 451,79 Ireland p.m. 3 469 000 1 693 596,80 Greece p.m. –27 208 000 –30 997 449,26 Spain p.m. 386 936 000 – 410 984 417,75 France p.m. 119 302 000 – 221 259 772,54 Italy p.m. 83 866 000 – 254 861 905,25 Cyprus p.m. 67 000 – 294 300,— Latvia p.m. –2 630 000 –6 634 845,10 Lithuania p.m. –7 591 000 –7 811 097,62 Luxembourg p.m. – 808 000 –2 000 722,37 Hungary p.m. –10 819 000 –1 915 479,20 Malta p.m. 306 000 – 159 424,14 Netherlands p.m. 13 623 000 –54 736 057,23 Austria p.m. 4 800 000 639 057,65 Poland p.m. –2 181 000 9 631 165,93 Portugal p.m. 10 613 000 36 351 997,09 Romania p.m. –48 000 –10 962 891,26 Slovenia p.m. 451 000 –1 587 614,70 Slovakia p.m. –4 424 000 –22 450 551,97 Finland p.m. 14 757 000 –5 555 005,07 Sweden p.m. 6 459 000 2 011 792,57 United Kingdom p.m. 27 757 000 92 552 191,93 Item 3 1 0 3 — Total p.m. 673 159 000 – 921 990 232,67

CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

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

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

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

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

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

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(6), (7) and (8) thereof.

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

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. 75 091 000 39 933 807,68 Bulgaria p.m. 18 780 000 – 107 669,63 Czech Republic p.m. 193 523 000 28 501 508,13 Denmark p.m. 8 750 000 –57 720 359,25 Germany p.m. – 413 112 000 57 539 441,10 Estonia p.m. 5 607 000 573 727,67 Ireland p.m. 12 642 000 –5 995 050,99 Greece p.m. – 125 366 000 – 115 864 325,30 Spain p.m. 80 168 000 – 103 140 187,09 France p.m. 5 653 000 –55 616 599,35 Italy p.m. 832 542 000 –70 223 506,02 Cyprus p.m. – 259 000 –1 496 839,30 Latvia p.m. 4 298 000 3 532 293,64 Lithuania p.m. 13 405 000 –10 516 115,80 Luxembourg p.m. –3 302 000 –9 477 538,59 Hungary p.m. –12 955 000 16 289 448,24 Malta p.m. 1 449 000 – 812 602,24 Netherlands p.m. –7 047 000 – 141 264 919,18 Austria p.m. 130 157 000 35 398 297,91 Poland p.m. 8 593 000 91 919 397,65 Portugal p.m. 52 802 000 151 163 451,19 Romania p.m. 36 444 000 –25 486 732,59 Slovenia p.m. 2 221 000 –7 306 020,34 Slovakia p.m. 796 000 –35 824 059,95 Finland p.m. 104 522 000 –59 746 551,73 Sweden p.m. 101 843 000 278 704 851,64 United Kingdom p.m. 14 478 000 115 893 632,30 Item 3 2 0 3 — Total p.m. 1 141 723 000 118 850 779,80

CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, grant full exemption to these Member States from supporting the financial consequences of some specific policies in the area of freedom, security and justice, with the exception of the related administrative costs. They can therefore obtain an adjustment to the own resources paid for each year in which they do not participate.

Each Member State's contribution to the adjustment mechanism is calculated by applying to the budget expenditure resulting from this operation or policy the scale of the aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

The Commission works out each Member State's balance and informs them in time for them to enter it in the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December, according to Article 10a of that Regulation.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10a thereof.

Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 3 thereof, and Protocol on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, and in particular Article 5 thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. 1 307 848,04 Bulgaria p.m. p.m. 129 234,44 Czech Republic p.m. p.m. 527 689,— Denmark p.m. p.m. –4 137 533,44 Germany p.m. p.m. 9 288 650,97 Estonia p.m. p.m. 51 643,63 Ireland p.m. p.m. –2 728 822,80 Greece p.m. p.m. 863 163,37 Spain p.m. p.m. 3 912 299,77 France p.m. p.m. 7 347 225,81 Italy p.m. p.m. 5 698 862,08 Cyprus p.m. p.m. 63 714,04 Latvia p.m. p.m. 76 428,93 Lithuania p.m. p.m. 103 676,29 Luxembourg p.m. p.m. 101 749,85 Hungary p.m. p.m. 333 541,98 Malta p.m. p.m. 20 554,90 Netherlands p.m. p.m. 2 119 574,07 Austria p.m. p.m. 1 039 960,18 Poland p.m. p.m. 1 219 366,32 Portugal p.m. p.m. 618 288,07 Romania p.m. p.m. 430 473,28 Slovenia p.m. p.m. 132 497,46 Slovakia p.m. p.m. 235 372,12 Finland p.m. p.m. 656 108,17 Sweden p.m. p.m. 1 315 503,45 United Kingdom p.m. p.m. –34 420 144,32 Article 3 4 0 — Total p.m. p.m. –3 693 074,34

CHAPTER 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

3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.

The figures for 2010 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2006.

The figures for 2011 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2007 and a final update for the year 2006.

Legal basis

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 Articles 4 and 5 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. –8 048 642 5 025 912,— Bulgaria p.m. – 206 211 489 243,— Czech Republic p.m. 3 671 192 1 326 784,96 Denmark p.m. –11 217 835 –9 188 536,15 Germany p.m. –12 248 422 39 179 773,— Estonia p.m. –1 365 231 –69 352,— Ireland p.m. –10 814 068 2 623 764,— Greece p.m. –16 084 340 65 528 142,— Spain p.m. –41 096 144 22 584 489,— France p.m. –53 860 121 –22 588 521,— Italy p.m. –72 263 136 –94 910 109,— Cyprus p.m. – 465 580 107 437,39 Latvia p.m. – 379 121 1 003 592,95 Lithuania p.m. – 607 506 – 725 966,— Luxembourg p.m. – 885 867 – 281 514,— Hungary p.m. –1 668 405 –6 149 038,94 Malta p.m. – 126 187 128 050,— Netherlands p.m. –3 320 144 10 720 377,— Austria p.m. –1 858 688 – 499 052,— Poland p.m. 6 356 363 8 267 387,97 Portugal p.m. – 898 938 1 266 237,— Romania p.m. 4 604 412 5 071 735,10 Slovenia p.m. – 220 740 1 562 004,— Slovakia p.m. 2 484 551 5 020 431,38 Finland p.m. –9 671 119 4 653 367,— Sweden p.m. –1 464 267 6 000 622,24 United Kingdom p.m. 231 654 194 –37 118 417,01 Item 3 5 0 4 — Total p.m. 0 9 028 843,89

CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

This item is intended to record the difference between previously budgeted and the latest intermediate update of the UK correction before the final calculations are made.

The figures for 2010 correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2008.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

Member State Budget 2012 Budget 2011 Outturn 2010 Belgium p.m. p.m. –3 504 541,— Bulgaria p.m. p.m. –1 523 420,— Czech Republic p.m. p.m. 532 273,23 Denmark p.m. p.m. –8 142 576,86 Germany p.m. p.m. – 213 638,— Estonia p.m. p.m. – 602 251,— Ireland p.m. p.m. –7 602 523,— Greece p.m. p.m. –7 281 407,— Spain p.m. p.m. –17 398 703,— France p.m. p.m. –22 865 571,— Italy p.m. p.m. –18 521 220,— Cyprus p.m. p.m. – 379 606,— Latvia p.m. p.m. 222 727,25 Lithuania p.m. p.m. –1 577 325,— Luxembourg p.m. p.m. –2 092 216,— Hungary p.m. p.m. –2 828 485,57 Malta p.m. p.m. – 170 277,— Netherlands p.m. p.m. –5 075 335,— Austria p.m. p.m. – 501 383,— Poland p.m. p.m. –2 712 429,61 Portugal p.m. p.m. – 312 262,— Romania p.m. p.m. –10 913 856,98 Slovenia p.m. p.m. –1 405 069,— Slovakia p.m. p.m. –3 676 917,— Finland p.m. p.m. –7 803 260,— Sweden p.m. p.m. 2 162 768,12 United Kingdom p.m. p.m. 128 391 752,34 Item 3 6 0 4 — Total p.m. p.m. 4 205 247,92

TITLE 4

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

Article Item Heading Financial year 2012 Financial year 2011 Financial year 2010 CHAPTER 4 0 4 0 0 Proceeds from the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension 623 844 636 591 693 725 4 0 3 Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment p.m. p.m. 4 0 4 Proceeds from the special levy on the salaries of Members of the institutions, officials and other servants in active employment 64 101 695 60 128 782 CHAPTER 4 0 — TOTAL 687 946 331 651 822 507 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 467 442 112 437 655 803 4 1 1 Transfer or purchase of pension rights by staff 91 054 938 77 713 938 4 1 2 Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds 110 000 110 000 CHAPTER 4 1 — TOTAL 558 607 050 515 479 741 CHAPTER 4 2 4 2 0 Employer's contribution by decentralised agencies and international organisations to the pension scheme 13 889 218 13 123 267 4 2 1 Contributions by Members of the European Parliament to the pension scheme p.m. p.m. CHAPTER 4 2 — TOTAL 13 889 218 13 123 267 Title 4 — Total 1 260 442 599 1 180 425 515 CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS

4 0 0 Proceeds from the tax on the salaries, wages and allowances of Members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Financial year 2012 Financial year 2011 Financial year 2010 623 844 636 591 693 725

Remarks

This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Protocol on the privileges and immunities of the European Union, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Members and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the Conditions of Employment of Staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

Parliament 64 501 324 Council 23 992 000 Commission: 428 096 362 — administration (348 540 000) — research and technological development (15 302 283) — research (indirect actions) (18 432 154) — European Anti-Fraud Office (OLAF) (2 828 000) — European Personnel Selection Office (EPSO) (606 000) — Office for Infrastructure and Logistics in Brussels (OIB) (2 482 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (887 000) — Office for Administration and Payment of Individual Entitlements (PMO) (1 191 000) — Publications Office of the European Union (OP) (3 102 000) — Agency for the Cooperation of Energy Regulators (ACER) (296 445) — Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (130 945) — Artemis Joint Undertaking — Embedded Computing Systems Initiative (Artemis JU) (87 390) — Body of European Regulators for Electronic Communications (BEREC) (141 708) — Clean Sky JU (130 894) — Community Fisheries Control Agency (CFCA) (294 251) — Community Plant Variety Office (CPVO) (247 152) — Education, Audiovisual and Culture Executive Agency (EACEA) (984 984) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (239 743) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (831 932) — European Asylum Support Office (EASO) (282 584) — European Aviation Safety Agency (EASA) (3 476 873) — European Banking Authority (EBA) (348 398) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (523 780) — European Centre for Disease Prevention and Control (ECDC) (946 982) — European Centre for the Development of Vocational Training (Cedefop) (527 821) — European Chemicals Agency (ECHA) (2 591 240) — European Environment Agency (EEA) (1 152 829) — European Food Safety Authority (EFSA) (1 622 786) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (520 065) — European GNSS Agency (Galileo) (179 522) — European Institute for Gender Equality (EIGE) (121 989) — European Institute of Innovation and Technology (EIT) (110 959) — European Insurance and Occupational Pensions Authority (EIOPA) (197 889) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (1 321 578) — European Maritime Safety Agency (EMSA) (906 064) — European Medicines Agency (EMEA) (4 042 709) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (455 103) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (91 208) — European Network and Information Security Agency (ENISA) (212 778) — European Police College (CEPOL) (116 867) — European Police Office (Europol) (2 268 007) — European Railway Agency (ERA) (700 654) — European Research Council Executive Agency (ERCEA) (812 914) — European Securities and Markets Authority (ESMA) (281 165) — European Training Foundation (ETF) (695 369) — European Union Agency for Fundamental Rights (FRA) (404 628) — Executive Agency for Competitiveness and Innovation (EACI) (363 309) — Executive Agency for Health and Consumers (EAHC) (108 539) — Research Executive Agency (REA) (847 747) — Trans-European Transport Network Executive Agency (TEN-T EA) (225 920) — Fuel Cells and Hydrogen JU (FCH) (95 578) — Innovative Medicines Initiative JU (IMI) (177 157) — New generation European air traffic management system JU (SESAR) (204 177) — Office for Harmonization in the Internal Market (OHIM) (3 392 990) — Translation Centre for the bodies of the European Union (CdT) (1 012 303) Court of Justice of the European Union 22 623 000 Court of Auditors 10 210 000 European Economic and Social Committee 4 525 153 Committee of the Regions 3 151 895 European Ombudsman 560 068 European Data Protection Supervisor 438 000 European External Action Service 20 113 000 European Investment Bank 37 760 000 European Central Bank 14 900 000 European Investment Fund 2 200 000 Total 633 070 802

4 0 3 Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2012 Financial year 2011 Financial year 2010 p.m. p.m.

Remarks

The provisions concerning the temporary contribution applied until 30 June 2003. Therefore this line will cover any revenue resulting from the residual amount of the temporary contribution from the salaries of Members of the Commission, officials and other servants in active employment.

Legal basis

Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof in the version in force until 15 December 2003.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Members and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — research (indirect actions) (p.m.) — European Personnel Selection Office (EPSO) (p.m.) — European Anti-Fraud Office (OLAF) (p.m.) — Office for Infrastructure and Logistics in Brussels (OIB) (p.m.) — Office for Infrastructure and Logistics in Luxembourg (OIL) (p.m.) — Office for Administration and Payment of Individual Entitlements (PMO) (p.m.) — Publications Office of the European Union (OP) (p.m.) — Community Plant Variety Office (CPVO) (p.m.) — Eurojust (p.m.) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (p.m.) — European Medicines Agency (EMEA) (p.m.) — European Aviation Safety Agency (EASA) (p.m.) — European Centre for the Development of Vocational Training (Cedefop) (p.m.) — European Environment Agency (EEA) (p.m.) — European Food Safety Authority (EFSA) (p.m.) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (p.m.) — European Maritime Safety Agency (EMSA) (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (p.m.) — European Union Agency for Fundamental Rights (FRA) (p.m.) — European Training Foundation (ETF) (p.m.) — Office for Harmonization in the Internal Market (OHIM) (p.m.) — Translation Centre for the bodies of the European Union (CdT) (p.m.) Court of Justice of the European Union p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. European Ombudsman p.m. European Data Protection Supervisor p.m. Total p.m.

4 0 4 Proceeds from the special levy on the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2012 Financial year 2011 Financial year 2010 64 101 695 60 128 782

Remarks

This article is intended to record the proceeds from the special levy on the salaries of officials and other servants in active employment according to Article 66a of the Staff Regulations.

Legal basis

Staff Regulations of Officials of the European Union, and in particular Article 66a thereof.

Conditions of Employment of Other Servants of the European Union.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Members and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions governing the performance of the Ombudsman's duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regulations and general conditions governing the performance of the European Data-protection Supervisor's duties (OJ L 183, 12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the European Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

Parliament 8 249 104 Council 2 691 000 Commission: 46 545 044 — administration (32 030 000) — research and technological development (3 119 305) — research (indirect actions) (2 949 385) — European Anti-Fraud Office (OLAF) (530 000) — European Personnel Selection Office (EPSO) (115 000) — Office for Infrastructure and Logistics in Brussels (OIB) (423 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (145 000) — Office for Administration and Payment of Individual Entitlements (PMO) (223 000) — Publications Office of the European Union (OP) (576 000) — Agency for the Cooperation of Energy Regulators (ACER) (54 050) — Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (14 789) — Artemis Joint Undertaking — Embedded Computing Systems Initiative (Artemis JU) (15 407) — Body of European Regulators for Electronic Communications (BEREC) (34 203) — Clean Sky JU (30 224) — Community Fisheries Control Agency (CFCA) (64 284) — Community Plant Variety Office (CPVO) (41 168) — Education, Audiovisual and Culture Executive Agency (EACEA) (150 207) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (41 604) — European Agency for the Management of Operational Cooperation at the External Borders (Frontex) (209 925) — European Asylum Support Office (EASO) (46 957) — European Aviation Safety Agency (EASA) (772 989) — European Banking Authority (EBA) (49 757) — (Eurojust) (59 154) — European Centre for Disease Prevention and Control (ECDC) (32 284) — European Centre for the Development of Vocational Training (Cedefop) (107 402) — European Chemicals Agency (ECHA) (443 008) — European Environment Agency (EEA) (166 309) — European Food Safety Authority (EFSA) (317 124) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (99 301) — European GNSS Agency (Galileo) (39 341) — European Institute for Gender Equality (EIGE) (29 693) — European Institute of Innovation and Technology (EIT) (32 273) — European Insurance and Occupational Pensions Authority (EIOPA) (45 679) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (281 643) — European Maritime Safety Agency (EMSA) (221 924) — European Medicines Agency (EMEA) (535 325) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (113 074) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (15 265) — European Network and Information Security Agency (ENISA) (46 532) — European Police College (CEPOL) (17 338) — European Police Office (Europol) (520 086) — European Railway Agency (ERA) (149 741) — European Research Council Executive Agency (ERCEA) (162 462) — European Securities and Markets Authority (ESMA) (53 972) — European Training Foundation (ETF) (135 230) — European Union Agency for Fundamental Rights (FRA) (79 218) — Executive Agency for Competitiveness and Innovation (EACI) (53 044) — Executive Agency for Health and Consumers (EAHC) (18 904) — Research Executive Agency (REA) (142 048) — Trans-European Transport Network Executive Agency (TEN-T EA) (40 527) — Fuel Cells and Hydrogen JU (FCH) (23 325) — Innovative Medicines Initiative JU (IMI) (35 247) — New generation European air traffic management system JU (SESAR) (38 061) — Office for Harmonization in the Internal Market (OHIM) (651 036) — Translation Centre for the bodies of the European Union (CdT) (203 220) Court of Justice of the European Union 3 319 000 Court of Auditors 1 400 000 European Economic and Social Committee 784 235 Committee of the Regions 457 817 European Ombudsman 66 918 European Data Protection Supervisor 74 000 European External Action Service 1 909 000 Total 65 496 118

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 Staff contributions to the pension scheme

Financial year 2012 Financial year 2011 Financial year 2010 467 442 112 437 655 803

Remarks

The revenue represents staff contributions to the financing of the pension scheme.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the Conditions of Employment of Staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24).

Parliament 63 913 228 Council 31 469 000 Commission: 330 761 736 — administration (214 502 000) — research and technological development (20 903 381) — research (indirect actions) (21 885 100) — European Anti-Fraud Office (OLAF) (3 392 000) — European Personnel Selection Office (EPSO) (1 262 000) — Infrastructure and Logistics Office in Brussels (OIB) (5 224 000) — Infrastructure and Logistics Office in Luxembourg (OIL) (1 587 000) — Office for Administration and Payment of Individual Entitlements (PMO) (2 544 000) — Publications Office of the European Union (OP) (4 679 000) — Agency for the Cooperation of Energy Regulators (ACER) (391 758) — Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (278 264) — Artemis Joint Undertaking — Embedded Computing Systems Initiative (Artemis JU) (103 859) — Body of European Regulators for Electronic Communications (BEREC) (173 550) — Clean Sky JU (182 018) — Community Fisheries Control Agency (CFCA) (445 399) — Community Plant Variety Office (CPVO) (355 595) — Education, Audiovisual and Culture Executive Agency (EACEA) (2 168 041) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (404 660) — European Agency for the Management of Operational Cooperation at the External Borders of the EU (Frontex) (1 550 505) — European Asylum Support Office (EASO) (216 534) — European Aviation Safety Agency (EASA) (5 278 374) — European Banking Authority (EBA) (326 409) — Eurojust (1 113 056) — European Centre for Disease Prevention and Control (ECDC) (1 656 490) — European Centre for the Development of Vocational Training (Cedefop) (868 080) — European Chemicals Agency (ECHA) (3 356 317) — European Environment Agency (EEA) (1 331 036) — European Food Safety Authority (EFSA) (2 816 134) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (775 423) — European GNSS Agency (Galileo) (318 294) — European Institute for Gender Equality (EIGE) (253 149) — European Institute of Innovation and Technology (EIT) (292 929) — European Insurance and Occupational Pensions Authority (EIOPA) (320 073) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (2 085 987) — European Maritime Safety Agency (EMSA) (1 709 638) — European Medicines Agency (EMEA) (4 660 699) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (830 412) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (96 222) — European Network and Information Security Agency (ENISA) (380 251) — European Police College (CEPOL) (168 456) — European Police Office (Europol) (3 883 864) — European Railway Agency (ERA) (1 094 562) — European Research Council Executive Agency (ERCEA) (1 868 734) — European Securities and Markets Authority (ESMA) (452 291) — European Training Foundation (ETF) (968 650) — European Union Agency for Fundamental Rights (FRA) (591 272) — Executive Agency for Competitiveness and Innovation (EACI) (784 469) — Executive Agency for Health and Consumers (EAHC) (242 719) — Research Executive Agency (REA) (2 158 460) — Trans-European Transport Network Executive Agency (TEN-T EA) (507 419) — Fuel Cells and Hydrogen JU (FCH) (144 253) — Innovative Medicines Initiative JU (IMI) (219 202) — New generation European air traffic management system JU (SESAR) (254 908) — Office for Harmonization in the Internal Market (OHIM) (5 103 790) — Translation Centre for the bodies of the European Union (CdT) (1 601 050) Court of Justice of the European Union 18 044 000 Court of Auditors 8 300 000 European Economic and Social Committee 6 295 020 Committee of the Regions 4 507 738 European Ombudsman 535 140 European Data Protection Supervisor 410 000 European External Action Service 12 756 000 Total 476 991 862

4 1 1 Transfer or purchase of pension rights by staff

Financial year 2012 Financial year 2011 Financial year 2010 91 054 938 77 713 938

Remarks

The revenue represents the payment to the European Union of the actuarial equivalent or the flat-rate redemption value of pension rights acquired by officials in their previous jobs.

Legal basis

Staff Regulations of Officials of the European Union.

Parliament 9 134 938 Council p.m. Commission 104 666 000 Court of Justice