DEFINITIVE ADOPTION

of the European Union's general budget for the financial year 2010

(2010/117/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(9) thereof,

Having regard to Protocol No 2 amending the Treaty establishing the European Atomic Energy Community, annexed to the Treaty of Lisbon, and in particular Articles 3 and 5 thereof,

Having regard to the Treaty establishing the European Community, and in particular Article 272(1) to (6) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Articles 177(1) to (6) and 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 2010, which the Council established on 1 July 2009,

Having regard to the resolution adopted by Parliament on 22 October 2009 on the draft general budget of the European Union for the financial year 2010, Section III — Commission, and Letter of amendment No 1/2010 to the draft general budget of the European Union for the financial year 2010,

Having regard to the resolution adopted by Parliament on 22 October 2009 on the draft general budget of the European Union for the financial year 2010, Section I — European Parliament, Section II — Council, Section IV — Court of Justice, Section V — Court of Auditors, Section VI — European Economic and Social Committee, Section VII — Committee of the Regions, Section VIII — European Ombudsman and Section IX — European Data Protection Supervisor,

Having regard to Letter of amendment No 2/2010 to the draft general budget of the European Union for the financial year 2010,

Having regard to Letter of amendment No 3/2010 to the draft general budget of the European Union for the financial year 2010,

Having regard to the amendments and proposed modifications adopted by Parliament on 22 October 2009 to the draft general budget,

Having regard to the Council’s modifications of 18 November 2009 to the amendments and proposed modifications adopted by Parliament to the draft general budget,

Having regard to the decisions of the European Parliament and of the Council of 17 December 2009 amending the Interinstitutional Agreement of 17 May 2006 on budgetary discipline and sound financial management as regards the multiannual financial framework — Financing projects in the field of energy in the context of the European Economic Recovery Plan (4) and on the mobilisation of the Flexibility Instrument in accordance with Point 27 of the Interinstitutional Agreement of 17 May 2006 (5),

Having regard to the outcome of the budget conciliation of 18 November 2009,

Having regard to the amendments adopted by Parliament on the modifications to its amendments on 17 December 2009,

Having regard to Rule 75e of Parliament’s Rules of Procedure,

Having regard to the resolution adopted by Parliament on 17 December 2009,

Whereas:

Until 30 November 2009, the budgetary procedure for the 2010 budget was conducted under Article 272 of the Treaty establishing the European Community.

As a result of the entry into force of the Treaty of Lisbon on 1 December 2009, the procedure initiated under Article 272 of the Treaty establishing the European Community is to be completed under Article 314 of the Treaty on the Functioning of the European Union and, in particular, is to be concluded by declaration of the President of the European Parliament in conformity with Article 314(9).

In order to enable the budgetary procedure for the 2010 budget to be completed within the time limits laid down in Article 314 of the Treaty on the Functioning of the European Union, the European Parliament, the Council of the European Union and the European Commission, under the present exceptional circumstances, consider the budgetary procedure to be a continuum under the two abovementioned Treaties, such that the stages of the procedure completed under the Treaty of Nice will deploy their effects following the entry into force of the Treaty of Lisbon.

During the budgetary conciliation of 18 November 2009 the European Parliament, the Council of the European Union and the European Commission agreed to a joint declaration on the continuity of the 2010 budgetary procedure (6) , underlining that the stages of the procedure completed under the Treaty establishing the European Community exceptionally deploy their legal effects on the following part of the procedure laid down in Article 314 of the Treaty on the Functioning of the European Union.

In this regard, the three institutions consider that the agreement reached by the European Parliament and the Council at the conciliation meeting on 18 November 2009, followed by and incorporated in the Council’s and Parliament’s respective second readings of the 2010 budget, is to be considered in substance as an agreement on a joint text within the meaning of Article 314 of the Treaty on the Functioning of the European Union, in full compliance with the multiannual financial framework.

This agreement also relates to the other items amended in the European Parliament’s second reading conducted in full compliance with the multiannual financial framework.

In a statement made in Plenary on 17 December 2009 on the amendments adopted by Parliament on that date before the definitive adoption of the budget for 2010, this agreement was confirmed by the Council.

It follows from the case-law of the Court of Justice of the European Union (7) that the main prerequisite for the budgetary procedure to be regularly completed is the explicit and unambiguous agreement, by both arms of the budgetary authority, on all items on which an agreement is required; and whereas this requirement has thus been complied with,

DECLARES:

Sole Article

The procedure initiated under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community and continued 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 2010 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.

(4) OJ L 347, 24.12.2009, p. 26.

(5) OJ L 347, 24.12.2009, p. 29.

(6) Annexed to Parliament’s resolution of 17 December 2009 on the draft general budget of the European Union for the financial year 2010 as amended by the Council (all sections).

(7) Case 34/86 Council v Parliament [1986] ECR 2155 and Case C-41/95 Council v Parliament [1995] ECR I-4411.

GENERAL BUDGET OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2010

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget

B. General statement of revenue by budget heading

C. Establishment plan staff

D. Buildings

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue

— Expenditure

Section II: Council

— Revenue

— Expenditure

Section III: Commission

— Revenue

— Expenditure

Section IV: Court of Justice of the European Union

— Revenue

— Expenditure

Section V: Court of Auditors

— Revenue

— Expenditure

Section VI: European Economic and Social Committee

— Revenue

— Expenditure

Section VII: Committee of the Regions

— Revenue

— Expenditure

Section VIII: European Ombudsman

— Revenue

— Expenditure

Section IX: European Data-protection Supervisor

— Revenue

— Expenditure

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

— Title 3: Surpluses, balances and adjustments

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

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

— Title 6: Contributions and refunds in connection with EU/Community agreements and programmes

— Title 7: Interest on late payments and fines

— Title 8: Borrowing and lending operations

— Title 9: Miscellaneous revenue

C. Establishment plan staff

D. Buildings

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue

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

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

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

— Title 9: Miscellaneous revenue

— Expenditure

— Title 1: Persons working with the institution

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

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

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

— Title 10: Other expenditure

Section II: Council

— Revenue

— Title 4: Miscellaneous Community taxes, levies and dues

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

— Title 6: Contributions and repayments under EU/Community agreements and programmes

— Title 7: Interest on late payments

— Title 9: Miscellaneous revenue

— Expenditure

— Title 1: Persons working with the institution

— Title 2: Buildings, equipment and operating expenditure

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

— Title 4: Expenditure related to the Reflection group

— Title 10: Other expenditure

Section IV: Court of Justice of the European Union

— Revenue

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

— Title 5: Revenue accruing from the administration of the institution

— Title 9: Miscellaneous revenue

— Expenditure

— Title 1: Persons working with the institution

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

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

— Title 10: Other expenditure

Section V: Court of Auditors

— Revenue

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

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

— Title 9: Miscellaneous revenue

— Expenditure

— Title 1: Persons working with the institution

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

— Title 10: Other expenditure

Section VI: European Economic and Social Committee

— Revenue

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

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

— Title 9: Miscellaneous revenue

— Expenditure

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

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

— Title 10: Other expenditure

Section VII: Committee of the Regions

— Revenue

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

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

— Title 9: Miscellaneous revenue

— Expenditure

— Title 1: Persons working with the institution

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

— Title 10: Other expenditure

Section VIII: European Ombudsman

— Revenue

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

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

— Title 9: Miscellaneous revenue

— Expenditure

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

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

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

— Title 10: Other expenditure

Section IX: European Data-protection Supervisor

— Revenue

— Title 4: Miscellaneous Union taxes, levies and charges

— Title 9: Miscellaneous revenue

— Expenditure

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

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

— Title 10: Other expenditure

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 Community revenue and expenditure and that of the European 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. All revenue and expenditure is 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 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 141 452 827 822 in commitment appropriations and EUR 122 937 000 000 in payment appropriations, representing a growth rate of 3,57 % and of 8,76 % respectively by comparison with the 2009 budget.

Budgetary revenue totals EUR 122 937 000 000. The uniform rate of call for the VAT resource is 0,30 % (except for Austria, Germany, 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 0,7894 %. Traditional own resources (customs duties and sugar levies) account for 11,55 % of the financing of the budget for 2010. The VAT resource accounts for 11,35 % and the GNI resource for 75,94 %. Other revenue for this financial year is estimated at EUR 1 430 296 272.

The own resources needed to finance the 2010 budget account for 1,03 % of the total GNI, thus falling below the ceiling of 1,24 % 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 2010 budget.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2010 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 2010 Budget 2009 (1) Change (%) 1. Sustainable growth 47 727 155 803 45 331 636 849 +5,28 2. Preservation and management of natural resources 58 135 640 809 49 905 562 321 +16,49 3. Citizenship, freedom, security and justice 1 397 957 870 1 911 333 701 –26,86 4. EU as a global player 7 787 695 183 8 080 323 731 –3,62 5. Administration 7 888 550 335 7 597 445 901 +3,83 6. Compensation 0 209 112 912 – 100,— Total expenditure (2) 122 937 000 000 113 035 415 415 +8,76





REVENUE

Description Budget 2010 Budget 2009 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 430 296 272 2 387 722 490 –40,10 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 1 796 151 821 — 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. –1 386 416 000 — Total revenue for Titles 3 to 9 1 430 296 272 2 797 458 311 –48,87 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 14 203 100 000 14 580 500 000 –2,59 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 13 950 917 375 13 668 391 900 +2,07 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 93 352 686 353 81 989 065 204 +13,86 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (4) 121 506 703 728 110 237 957 104 +10,22 Total revenue (5) 122 937 000 000 113 035 415 415 +8,76





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 1 443 248 000 3 399 546 000 50 1 699 773 000 1 443 248 000 Bulgaria 193 919 000 341 983 000 50 170 991 500 170 991 500 Bulgaria Czech Republic 686 271 000 1 279 932 000 50 639 966 000 639 966 000 Czech Republic Denmark 1 005 323 000 2 411 018 000 50 1 205 509 000 1 005 323 000 Germany 10 666 708 000 24 090 310 000 50 12 045 155 000 10 666 708 000 Estonia 81 803 000 133 404 000 50 66 702 000 66 702 000 Estonia Ireland 742 238 000 1 349 841 000 50 674 920 500 674 920 500 Ireland Greece 1 367 189 000 2 421 766 000 50 1 210 883 000 1 210 883 000 Greece Spain 5 369 673 000 10 293 417 000 50 5 146 708 500 5 146 708 500 Spain France 9 108 724 000 19 500 051 000 50 9 750 025 500 9 108 724 000 Italy 6 776 268 000 15 109 535 000 50 7 554 767 500 6 776 268 000 Cyprus 167 048 000 176 204 000 50 88 102 000 88 102 000 Cyprus Latvia 70 219 000 180 611 000 50 90 305 500 70 219 000 Lithuania 130 593 000 264 183 000 50 132 091 500 130 593 000 Luxembourg 211 591 000 286 429 000 50 143 214 500 143 214 500 Luxembourg Hungary 381 677 000 842 197 000 50 421 098 500 381 677 000 Malta 45 533 000 57 996 000 50 28 998 000 28 998 000 Malta Netherlands 2 828 548 000 5 805 151 000 50 2 902 575 500 2 828 548 000 Austria 1 253 649 000 2 736 331 000 50 1 368 165 500 1 253 649 000 Poland 1 700 003 000 2 865 624 000 50 1 432 812 000 1 432 812 000 Poland Portugal 991 818 000 1 550 258 000 50 775 129 000 775 129 000 Portugal Romania 495 500 000 1 300 553 000 50 650 276 500 495 500 000 Slovenia 200 313 000 362 065 000 50 181 032 500 181 032 500 Slovenia Slovakia 291 615 000 691 742 000 50 345 871 000 291 615 000 Finland 804 232 000 1 795 719 000 50 897 859 500 804 232 000 Sweden 1 286 602 000 2 941 457 000 50 1 470 728 500 1 286 602 000 United Kingdom 7 790 892 000 16 068 303 000 50 8 034 151 500 7 790 892 000 Total 56 091 197 000 118 255 626 000 59 127 813 000 54 893 257 500





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 1 443 248 000 0,300 432 974 400 Bulgaria 170 991 500 0,300 51 297 450 Czech Republic 639 966 000 0,300 191 989 800 Denmark 1 005 323 000 0,300 301 596 900 Germany 10 666 708 000 0,150 1 600 006 200 Estonia 66 702 000 0,300 20 010 600 Ireland 674 920 500 0,300 202 476 150 Greece 1 210 883 000 0,300 363 264 900 Spain 5 146 708 500 0,300 1 544 012 550 France 9 108 724 000 0,300 2 732 617 200 Italy 6 776 268 000 0,300 2 032 880 400 Cyprus 88 102 000 0,300 26 430 600 Latvia 70 219 000 0,300 21 065 700 Lithuania 130 593 000 0,300 39 177 900 Luxembourg 143 214 500 0,300 42 964 350 Hungary 381 677 000 0,300 114 503 100 Malta 28 998 000 0,300 8 699 400 Netherlands 2 828 548 000 0,100 282 854 800 Austria 1 253 649 000 0,225 282 071 025 Poland 1 432 812 000 0,300 429 843 600 Portugal 775 129 000 0,300 232 538 700 Romania 495 500 000 0,300 148 650 000 Slovenia 181 032 500 0,300 54 309 750 Slovakia 291 615 000 0,300 87 484 500 Finland 804 232 000 0,300 241 269 600 Sweden 1 286 602 000 0,100 128 660 200 United Kingdom 7 790 892 000 0,300 2 337 267 600 Total 54 893 257 500 13 950 917 375





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 3 399 546 000 2 683 650 345 Bulgaria 341 983 000 269 966 283 Czech Republic 1 279 932 000 1 010 396 669 Denmark 2 411 018 000 1 903 292 171 Germany 24 090 310 000 19 017 236 047 Estonia 133 404 000 105 311 030 Ireland 1 349 841 000 1 065 583 835 Greece 2 421 766 000 1 911 776 796 Spain 10 293 417 000 8 125 770 935 France 19 500 051 000 15 393 619 792 Italy 15 109 535 000 11 927 683 523 Cyprus 176 204 000 139 097 963 Latvia 180 611 000 0,7894143 (8) 142 576 912 Lithuania 264 183 000 208 549 847 Luxembourg 286 429 000 226 111 159 Hungary 842 197 000 664 842 385 Malta 57 996 000 45 782 874 Netherlands 5 805 151 000 4 582 669 416 Austria 2 736 331 000 2 160 098 917 Poland 2 865 624 000 2 262 164 664 Portugal 1 550 258 000 1 223 795 888 Romania 1 300 553 000 1 026 675 182 Slovenia 362 065 000 285 819 301 Slovakia 691 742 000 546 071 051 Finland 1 795 719 000 1 417 566 320 Sweden 2 941 457 000 2 322 028 321 United Kingdom 16 068 303 000 12 684 548 727 Total 118 255 626 000 93 352 686 353





TABLE 4

Calculation of the gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (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 Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,87 23 368 678 23 368 678 Bulgaria 0,29 2 350 811 2 350 811 Czech Republic 1,08 8 798 327 8 798 327 Denmark 2,04 16 573 479 16 573 479 Germany 20,37 165 598 200 165 598 200 Estonia 0,11 917 027 917 027 Ireland 1,14 9 278 886 9 278 886 Greece 2,05 16 647 361 16 647 361 Spain 8,70 70 757 550 70 757 550 France 16,49 134 044 491 134 044 491 Italy 12,78 103 863 827 103 863 827 Cyprus 0,15 1 211 237 1 211 237 Latvia 0,15 1 241 531 1 241 531 Lithuania 0,22 1 816 009 1 816 009 Luxembourg 0,24 1 968 930 1 968 930 Hungary 0,71 5 789 311 5 789 311 Malta 0,05 398 668 398 668 Netherlands – 651 393 555 4,91 39 904 949 – 611 488 606 Austria 2,31 18 809 699 18 809 699 Poland 2,42 19 698 467 19 698 467 Portugal 1,31 10 656 564 10 656 564 Romania 1,10 8 940 077 8 940 077 Slovenia 0,31 2 488 856 2 488 856 Slovakia 0,58 4 755 075 4 755 075 Finland 1,52 12 343 877 12 343 877 Sweden – 161 502 534 2,49 20 219 747 – 141 282 787 United Kingdom 13,59 110 454 455 110 454 455 Total – 812 896 089 100,— 812 896 089 0 EU GDP price deflator, in EUR, (spring 2009 economic forecast): (a) 2004 EU25 = 107,3854 / (b) 2006 EU25 = 112,1711 / (c) 2006 EU27 = 112,5095 / (d) 2010 EU27 = 115,9689 Lump-sum for Netherlands: in 2010 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 651 393 555 EUR Lump-sum for Sweden: in 2010 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 161 502 534 EUR





TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2009 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 13,8313 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,2604 3. (1) – (2) 6,5709 4. Total allocated expenditure 104 614 895 122 5. Enlargement related expenditure (10) = (5a + 5b) 12 586 767 353 5a. Pre-accession expenditure 3 023 312 156 5b. Expenditure related to Article 4(1)(g) 9 563 455 197 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 92 028 127 769 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 3 991 091 896 8. United Kingdom’s advantage (11) 19 427 650 9. Core United Kingdom’s correction = (7) – (8) 3 971 664 246 10. Windfall gains deriving from traditional own resources (12) 13 121 864 11. Correction for the United Kingdom = (9) – (10) 3 958 542 381





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 paragraph (1)(g) shall not exceed EUR 10,5 billion, 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 – 157 057 452 – 146 241 792 (C) 2009 UK correction – 414 749 593 – 384 907 296 (D) 2010 UK correction n/a n/a (E) 2011 UK correction n/a n/a (F) 2012 UK correction n/a n/a (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) – 571 807 045 – 531 149 088





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –3 958 542 381 (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 2,87 3,33 5,10 1,33 4,66 184 436 541 Bulgaria 0,29 0,33 0,51 0,13 0,47 18 553 701 Czech Republic 1,08 1,25 1,92 0,50 1,75 69 440 517 Denmark 2,04 2,36 3,62 0,94 3,30 130 805 649 Germany 20,37 23,57 0,— –17,68 0,— 5,89 233 303 187 Estonia 0,11 0,13 0,20 0,05 0,18 7 237 605 Ireland 1,14 1,32 2,03 0,53 1,85 73 233 310 Greece 2,05 2,37 3,64 0,95 3,32 131 388 763 Spain 8,70 10,07 15,45 4,03 14,11 558 451 694 France 16,49 19,08 29,27 7,64 26,73 1 057 941 839 Italy 12,78 14,79 22,68 5,92 20,71 819 741 920 Cyprus 0,15 0,17 0,26 0,07 0,24 9 559 646 Latvia 0,15 0,18 0,27 0,07 0,25 9 798 740 Lithuania 0,22 0,26 0,40 0,10 0,36 14 332 796 Luxembourg 0,24 0,28 0,43 0,11 0,39 15 539 714 Hungary 0,71 0,82 1,26 0,33 1,15 45 691 955 Malta 0,05 0,06 0,09 0,02 0,08 3 146 474 Netherlands 4,91 5,68 0,— –4,26 0,— 1,42 56 220 125 Austria 2,31 2,68 0,— –2,01 0,— 0,67 26 500 064 Poland 2,42 2,80 4,30 1,12 3,93 155 469 518 Portugal 1,31 1,52 2,33 0,61 2,12 84 106 590 Romania 1,10 1,27 1,95 0,51 1,78 70 559 274 Slovenia 0,31 0,35 0,54 0,14 0,50 19 643 216 Slovakia 0,58 0,68 1,04 0,27 0,95 37 529 276 Finland 1,52 1,76 2,70 0,70 2,46 97 423 656 Sweden 2,49 2,88 0,— –2,16 0,— 0,72 28 486 611 United Kingdom 13,59 0,— 0,— 0,— 0,— 0 Total 100,— 100,— 100,— –26,11 26,11 100,— 3 958 542 381

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) VAT-based own resource GNIbased 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 1 547 600 000 1 554 200 000 518 066 667 432 974 400 2 683 650 345 23 368 678 184 436 541 3 324 429 964 3,10 4 878 629 964 Bulgaria 400 000 73 800 000 74 200 000 24 733 333 51 297 450 269 966 283 2 350 811 18 553 701 342 168 245 0,32 416 368 245 Czech Republic 3 400 000 193 300 000 196 700 000 65 566 667 191 989 800 1 010 396 669 8 798 327 69 440 517 1 280 625 313 1,19 1 477 325 313 Denmark 3 400 000 284 100 000 287 500 000 95 833 333 301 596 900 1 903 292 171 16 573 479 130 805 649 2 352 268 199 2,19 2 639 768 199 Germany 26 300 000 2 683 300 000 2 709 600 000 903 199 997 1 600 006 200 19 017 236 047 165 598 200 233 303 187 21 016 143 634 19,59 23 725 743 634 Estonia 0 22 600 000 22 600 000 7 533 333 20 010 600 105 311 030 917 027 7 237 605 133 476 262 0,12 156 076 262 Ireland 0 173 300 000 173 300 000 57 766 667 202 476 150 1 065 583 835 9 278 886 73 233 310 1 350 572 181 1,26 1 523 872 181 Greece 1 400 000 194 000 000 195 400 000 65 133 334 363 264 900 1 911 776 796 16 647 361 131 388 763 2 423 077 820 2,26 2 618 477 820 Spain 4 700 000 1 037 100 000 1 041 800 000 347 266 667 1 544 012 550 8 125 770 935 70 757 550 558 451 694 10 298 992 729 9,60 11 340 792 729 France 30 900 000 979 000 000 1 009 900 000 336 633 333 2 732 617 200 15 393 619 792 134 044 491 1 057 941 839 19 318 223 322 18,— 20 328 123 322 Italy 4 700 000 1 318 100 000 1 322 800 000 440 933 334 2 032 880 400 11 927 683 523 103 863 827 819 741 920 14 884 169 670 13,87 16 206 969 670 Cyprus 0 38 400 000 38 400 000 12 800 000 26 430 600 139 097 963 1 211 237 9 559 646 176 299 446 0,16 214 699 446 Latvia 0 11 600 000 11 600 000 3 866 667 21 065 700 142 576 912 1 241 531 9 798 740 174 682 883 0,16 186 282 883 Lithuania 800 000 45 700 000 46 500 000 15 500 000 39 177 900 208 549 847 1 816 009 14 332 796 263 876 552 0,25 310 376 552 Luxembourg 0 12 000 000 12 000 000 4 000 000 42 964 350 226 111 159 1 968 930 15 539 714 286 584 153 0,27 298 584 153 Hungary 2 000 000 92 400 000 94 400 000 31 466 667 114 503 100 664 842 385 5 789 311 45 691 955 830 826 751 0,77 925 226 751 Malta 0 10 600 000 10 600 000 3 533 333 8 699 400 45 782 874 398 668 3 146 474 58 027 416 0,05 68 627 416 Netherlands 7 300 000 1 790 300 000 1 797 600 000 599 200 000 282 854 800 4 582 669 416 – 611 488 606 56 220 125 4 310 255 735 4,02 6 107 855 735 Austria 3 200 000 171 200 000 174 400 000 58 133 334 282 071 025 2 160 098 917 18 809 699 26 500 064 2 487 479 705 2,32 2 661 879 705 Poland 12 800 000 330 100 000 342 900 000 114 300 000 429 843 600 2 262 164 664 19 698 467 155 469 518 2 867 176 249 2,67 3 210 076 249 Portugal 200 000 112 800 000 113 000 000 37 666 667 232 538 700 1 223 795 888 10 656 564 84 106 590 1 551 097 742 1,45 1 664 097 742 Romania 1 000 000 152 400 000 153 400 000 51 133 333 148 650 000 1 026 675 182 8 940 077 70 559 274 1 254 824 533 1,17 1 408 224 533 Slovenia 0 80 200 000 80 200 000 26 733 333 54 309 750 285 819 301 2 488 856 19 643 216 362 261 123 0,34 442 461 123 Slovakia 1 400 000 128 200 000 129 600 000 43 200 000 87 484 500 546 071 051 4 755 075 37 529 276 675 839 902 0,63 805 439 902 Finland 800 000 136 200 000 137 000 000 45 666 667 241 269 600 1 417 566 320 12 343 877 97 423 656 1 768 603 453 1,65 1 905 603 453 Sweden 2 600 000 431 000 000 433 600 000 144 533 334 128 660 200 2 322 028 321 – 141 282 787 28 486 611 2 337 892 345 2,18 2 771 492 345 United Kingdom 9 500 000 2 030 400 000 2 039 900 000 679 966 667 2 337 267 600 12 684 548 727 110 454 455 –3 958 542 381 11 173 728 401 10,41 13 213 628 401 Total 123 400 000 14 079 700 000 14 203 100 000 4 734 366 667 13 950 917 375 93 352 686 353 0 0 107 303 603 728 100,— 121 506 703 728

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2010 Financial year 2009 Financial year 2008 1 OWN RESOURCES 121 506 703 728 110 237 957 104 108 649 485 234,94 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 409 735 821 4 174 204 261,45 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 178 192 272 1 119 618 490 977 053 065,41 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 68 894 000 84 894 000 352 822 472,49 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH EU/COMMUNITY AGREEMENTS AND PROGRAMMES 30 000 000 368 000 000 5 563 696 375,43 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 757 000 000 1 794 182 577,62 8 BORROWING AND LENDING OPERATIONS p.m. p.m. 33 909 592,12 9 MISCELLANEOUS REVENUE 30 210 000 58 210 000 39 028 705,09 GRAND TOTAL 122 937 000 000 113 035 415 415 121 584 382 284,55

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2010 Financial year 2009 Financial year 2008 CHAPTER 1 0 1 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) — — 1 277 600 606,86 Article 1 0 0 — Total — — 1 277 600 606,86 CHAPTER 1 0 — TOTAL — — 1 277 600 606,86 CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. – 869 222,60 1 1 1 Sugar storage levies p.m. 14 200 000 14 215 700,08 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. 2 249 250,64 1 1 7 Production charge 123 400 000 125 200 000 152 740 775,44 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 539 211 193,89 1 1 9 Surplus amount p.m. p.m. 320 190,23 CHAPTER 1 1 — TOTAL 123 400 000 139 400 000 707 867 887,68 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 14 079 700 000 14 441 100 000 15 297 420 057,82 CHAPTER 1 2 — TOTAL 14 079 700 000 14 441 100 000 15 297 420 057,82 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 13 950 917 375 13 668 391 900 17 966 225 814,29 CHAPTER 1 3 — TOTAL 13 950 917 375 13 668 391 900 17 966 225 814,29 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 93 352 686 353 81 989 065 204 73 015 005 364,90 CHAPTER 1 4 — TOTAL 93 352 686 353 81 989 065 204 73 015 005 364,90 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 0 385 365 503,39 CHAPTER 1 5 — TOTAL 0 0 385 365 503,39 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 121 506 703 728 110 237 957 104 108 649 485 234,94 CHAPTER 1 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) 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 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

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

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

Financial year 2010 Financial year 2009 Financial year 2008 — — 1 277 600 606,86

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

Since 2009 these custom duties relating to the agricultural sector are integrated in the Article 1 2 0 (Custom duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom).

Figures are net of collection costs.

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 Article 2(1)(a) thereof.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium — — 18 437 756,62 Bulgaria — — 23 134 565,35 Czech Republic — — 5 198 165,77 Denmark — — 28 020 730,84 Germany — — 160 187 632,08 Estonia — — 1 001 031,40 Ireland — — 1 456 858,23 Greece — — 5 255 456,35 Spain — — 22 301 337,57 France — — 134 770 879,04 Italy — — 111 055 015,93 Cyprus — — 5 312 211,86 Latvia — — 1 539 014,48 Lithuania — — 3 294 091,75 Luxembourg — — 663 182,35 Hungary — — 3 181 650,52 Malta — — 1 436 675,48 Netherlands — — 230 013 416,38 Austria — — 2 381 149,42 Poland — — 43 418 305,32 Portugal — — 14 323 622,65 Romania — — 41 042 909,73 Slovenia — — 1 156 078,15 Slovakia — — 680 749,47 Finland — — 4 510 481,67 Sweden — — 18 095 037,78 United Kingdom — — 395 732 600,67 Item 1 0 0 0 — Total — — 1 277 600 606,86

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 2010 Financial year 2009 Financial year 2008 p.m. p.m. – 869 222,60

New content for former Article 1 1 0 (joining of former Articles 1 1 0, 1 1 2, 1 1 5 and 1 1 6)

The common organisation of the market in the sugar sector provides that sugar, isoglucose and inulin syrup producers pay basic and B production levies. These levies are intended to cover market support expenditure.

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

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 2010 Budget 2009 Outturn 2008 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. – 869 222,60 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. 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 0 — Total p.m. p.m. – 869 222,60

1 1 1 Sugar storage levies

Financial year 2010 Financial year 2009 Financial year 2008 p.m. 14 200 000 14 215 700,08

This article is intended for recording the 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 2010 Budget 2009 Outturn 2008 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. 8 600 000 8 566 175,31 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 p.m. 3 800 000 3 699 896,29 Latvia p.m. 800 000 812 719,24 Lithuania p.m. p.m. 0,— Luxembourg — — 0,— Hungary p.m. p.m. 0,— Malta p.m. 200 000 229 645,13 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. 800 000 907 264,11 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. 14 200 000 14 215 700,08

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 2010 Financial year 2009 Financial year 2008 p.m. p.m. 2 249 250,64

New content for former Article 1 1 3 (joining of former Articles 1 1 3 and 1 1 4)

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 2010 Budget 2009 Outturn 2008 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. –15 577,43 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. 137 441,71 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. 2 127 386,36 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. 2 249 250,64

1 1 7 Production charge

Financial year 2010 Financial year 2009 Financial year 2008 123 400 000 125 200 000 152 740 775,44

Under the 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 2010 Budget 2009 Outturn 2008 Belgium 6 600 000 6 600 000 8 389 791,— Bulgaria 400 000 400 000 394 456,50 Czech Republic 3 400 000 3 400 000 3 670 640,78 Denmark 3 400 000 3 400 000 4 072 849,65 Germany 26 300 000 26 300 000 33 121 085,40 Estonia — — 0,— Ireland p.m. p.m. 0,— Greece 1 400 000 1 400 000 1 509 196,50 Spain 4 700 000 6 200 000 6 184 527,67 France 30 900 000 30 900 000 37 086 177,60 Italy 4 700 000 4 700 000 7 903 834,20 Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania 800 000 800 000 999 090,— Luxembourg — — 0,— Hungary 2 000 000 2 000 000 3 420 587,45 Malta — — 0,— Netherlands 7 300 000 7 300 000 8 439 991,20 Austria 3 200 000 3 200 000 3 652 311,60 Poland 12 800 000 12 800 000 17 262 254,04 Portugal 200 000 200 000 286 780,50 Romania 1 000 000 1 100 000 953 240,85 Slovenia p.m. p.m. 0,— Slovakia 1 400 000 1 400 000 1 632 397,04 Finland 800 000 800 000 884 466,— Sweden 2 600 000 2 600 000 3 040 024,79 United Kingdom 9 500 000 9 700 000 9 837 072,67 Article 1 1 7 — Total 123 400 000 125 200 000 152 740 775,44

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

Financial year 2010 Financial year 2009 Financial year 2008 p.m. p.m. 539 211 193,89

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 Council 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 Articles 8 and 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 2010 Budget 2009 Outturn 2008 Belgium p.m. p.m. 34 212 727,50 Bulgaria p.m. p.m. 0,— Czech Republic p.m. p.m. 3 376 899,16 Denmark p.m. p.m. 17 369 496,17 Germany p.m. p.m. 130 611 600,— 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. 192 553 012,50 Italy p.m. p.m. 0,— Cyprus — — 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 4 379 999,99 Luxembourg — — 0,— Hungary p.m. p.m. 2 871 944,77 Malta — — 0,— Netherlands p.m. p.m. 30 044 062,50 Austria p.m. p.m. 10 121 085,— Poland p.m. p.m. 62 016 387,67 Portugal p.m. p.m. 0,— Romania p.m. p.m. 0,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 3 241 603,48 Finland p.m. p.m. 0,— Sweden p.m. p.m. 9 543 405,09 United Kingdom p.m. p.m. 38 868 970,06 Article 1 1 8 — Total p.m. p.m. 539 211 193,89

1 1 9 Surplus amount

Financial year 2010 Financial year 2009 Financial year 2008 p.m. p.m. 320 190,23

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 Council 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 2010 Budget 2009 Outturn 2008 Belgium p.m. p.m. 0,— Bulgaria p.m. p.m. 652,44 Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 290 565,38 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. 13 125,— Austria p.m. p.m. 13 699,50 Poland p.m. p.m. 2 147,91 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 9 — Total p.m. p.m. 320 190,23

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 2010 Financial year 2009 Financial year 2008 14 079 700 000 14 441 100 000 15 297 420 057,82

New content for former Article 1 2 0 since 2009 (joining of duties of former Articles 1 0 0 and 1 2 0)

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.

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 2010 Budget 2009 Outturn 2008 Belgium 1 547 600 000 1 613 226 465 1 759 122 879,19 Bulgaria 73 800 000 71 260 747 62 776 786,27 Czech Republic 193 300 000 191 350 235 194 691 820,60 Denmark 284 100 000 290 885 745 294 162 948,68 Germany 2 683 300 000 2 808 069 918 3 013 636 222,97 Estonia 22 600 000 23 475 356 24 336 966,77 Ireland 173 300 000 170 483 252 199 609 482,76 Greece 194 000 000 201 053 382 223 832 220,55 Spain 1 037 100 000 1 051 591 614 1 161 192 537,56 France 979 000 000 1 047 626 887 1 203 991 692,81 Italy 1 318 100 000 1 335 278 250 1 529 652 075,38 Cyprus 38 400 000 38 603 919 36 031 222,63 Latvia 11 600 000 14 189 549 26 701 057,63 Lithuania 45 700 000 44 759 679 51 336 910,32 Luxembourg 12 000 000 12 311 520 14 127 710,59 Hungary 92 400 000 94 318 764 103 868 120,87 Malta 10 600 000 11 789 845 10 925 947,59 Netherlands 1 790 300 000 1 807 706 747 1 762 161 321,74 Austria 171 200 000 175 386 993 185 390 678,91 Poland 330 100 000 326 150 946 327 937 194,56 Portugal 112 800 000 114 246 733 119 348 035,20 Romania 152 400 000 155 772 029 157 873 306,06 Slovenia 80 200 000 82 007 244 88 786 906,22 Slovakia 128 200 000 123 532 540 105 253 127,10 Finland 136 200 000 136 678 739 161 316 224,81 Sweden 431 000 000 423 495 422 423 662 836,80 United Kingdom 2 030 400 000 2 075 847 480 2 055 693 823,25 Article 1 2 0 — Total 14 079 700 000 14 441 100 000 15 297 420 057,82

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 2010 Financial year 2009 Financial year 2008 13 950 917 375 13 668 391 900 17 966 225 814,29

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to EU/Community 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 Articles 2(1)(b) and 2(4) thereof.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium 432 974 400 424 319 700 461 294 289,96 Bulgaria 51 297 450 50 547 600 51 384 551,91 Czech Republic 191 989 800 188 377 500 218 414 092,21 Denmark 301 596 900 293 474 400 315 648 706,88 Germany 1 600 006 200 1 581 459 150 3 339 006 861,— Estonia 20 010 600 20 656 950 25 156 710,17 Ireland 202 476 150 208 952 250 252 144 579,96 Greece 363 264 900 352 958 250 370 385 393,04 Spain 1 544 012 550 1 542 368 100 1 659 278 726,04 France 2 732 617 200 2 694 111 000 2 966 653 587,— Italy 2 032 880 400 2 000 065 800 2 013 605 559,— Cyprus 26 430 600 25 272 300 25 323 756,96 Latvia 21 065 700 23 306 100 35 023 621,97 Lithuania 39 177 900 42 241 200 48 111 829,03 Luxembourg 42 964 350 42 061 950 46 125 525,96 Hungary 114 503 100 120 881 100 140 612 793,65 Malta 8 699 400 8 258 700 8 549 547,— Netherlands 282 854 800 282 073 000 895 826 342,04 Austria 282 071 025 277 101 450 388 326 437,04 Poland 429 843 600 445 562 250 536 547 036,36 Portugal 232 538 700 231 396 000 249 578 607,96 Romania 148 650 000 148 310 700 166 937 265,81 Slovenia 54 309 750 53 130 450 54 954 057,96 Slovakia 87 484 500 82 874 400 78 770 706,82 Finland 241 269 600 236 805 900 249 044 837,04 Sweden 128 660 200 124 292 400 447 253 309,08 United Kingdom 2 337 267 600 2 167 533 300 2 922 267 082,44 Article 1 3 0 — Total 13 950 917 375 13 668 391 900 17 966 225 814,29

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 2010 Financial year 2009 Financial year 2008 93 352 686 353 81 989 065 204 73 015 005 364,90

The rate to be applied to the Member States’ gross national income for this financial year is 0,7894 %.

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 2010 Budget 2009 Outturn 2008 Belgium 2 683 650 345 2 381 246 881 2 021 016 892,04 Bulgaria 269 966 283 238 330 851 192 114 769,67 Czech Republic 1 010 396 669 888 195 875 823 517 401,10 Denmark 1 903 292 171 1 670 514 784 1 402 277 905,34 Germany 19 017 236 047 16 884 497 842 14 635 807 708,96 Estonia 105 311 030 97 397 076 94 055 028,65 Ireland 1 065 583 835 985 205 380 942 709 362,04 Greece 1 911 776 796 1 664 190 583 1 384 783 987,96 Spain 8 125 770 935 7 272 232 531 6 203 653 423,04 France 15 393 619 792 13 589 348 082 11 419 203 141,04 Italy 11 927 683 523 10 510 520 358 9 114 943 668,04 Cyprus 139 097 963 119 158 353 94 679 579,— Latvia 142 576 912 138 147 222 130 811 130,27 Lithuania 208 549 847 199 784 486 180 705 918,23 Luxembourg 226 111 159 198 321 193 172 452 508,— Hungary 664 842 385 631 554 405 579 272 407,71 Malta 45 782 874 38 939 593 31 964 748,— Netherlands 4 582 669 416 4 090 251 449 3 391 194 560,96 Austria 2 160 098 917 1 911 207 839 1 640 074 122,96 Poland 2 262 164 664 2 100 816 458 2 045 996 601,33 Portugal 1 223 795 888 1 091 027 180 933 115 793,04 Romania 1 026 675 182 894 872 284 735 495 165,26 Slovenia 285 819 301 250 508 933 205 460 313,96 Slovakia 546 071 051 465 458 205 355 487 387,62 Finland 1 417 566 320 1 260 261 434 1 106 864 682,— Sweden 2 322 028 321 2 017 073 488 2 002 243 171,39 United Kingdom 12 684 548 727 10 400 002 439 11 175 103 987,29 Article 1 4 0 — Total 93 352 686 353 81 989 065 204 73 015 005 364,90

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 2010 Financial year 2009 Financial year 2008 0 0 385 365 503,39

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 2010 Budget 2009 Outturn 2008 Belgium 184 436 541 250 480 225 301 040 283,— Bulgaria 18 553 701 25 069 708 28 616 427,91 Czech Republic 69 440 517 93 428 155 122 165 371,67 Denmark 130 805 649 175 719 251 208 876 478,33 Germany 233 303 187 317 139 353 387 588 536,04 Estonia 7 237 605 10 245 070 14 009 953,05 Ireland 73 233 310 103 632 457 140 421 138,96 Greece 131 388 763 175 054 017 206 270 301,96 Spain 558 451 694 764 956 566 924 064 311,96 France 1 057 941 839 1 429 445 635 1 700 945 777,04 Italy 819 741 920 1 105 587 800 1 357 715 136,— Cyprus 9 559 646 12 534 110 14 102 982,96 Latvia 9 798 740 14 531 524 19 471 995,36 Lithuania 14 332 796 21 015 067 26 917 023,98 Luxembourg 15 539 714 20 861 145 25 687 638,96 Hungary 45 691 955 66 432 376 85 609 887,59 Malta 3 146 474 4 096 005 4 761 303,96 Netherlands 56 220 125 76 826 668 89 806 326,96 Austria 26 500 064 35 897 971 43 432 788,— Poland 155 469 518 220 982 118 300 030 262,30 Portugal 84 106 590 114 763 713 138 992 130,— Romania 70 559 274 94 130 437 108 082 493,— Slovenia 19 643 216 26 350 705 30 604 311,96 Slovakia 37 529 276 48 960 936 53 546 682,89 Finland 97 423 656 132 565 241 164 872 871,04 Sweden 28 486 611 37 886 432 52 440 517,12 United Kingdom –3 958 542 381 –5 378 592 685 –6 164 707 428,61 Article 1 5 0 — Total 0 0 385 365 503,39

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 2010 Financial year 2009 Financial year 2008 0 0

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 million 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 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 Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(5) thereof.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium 23 368 678 24 132 838 Bulgaria 2 350 811 2 415 373 Czech Republic 8 798 327 9 001 455 Denmark 16 573 479 16 929 896 Germany 165 598 200 171 116 590 Estonia 917 027 987 074 Ireland 9 278 886 9 984 602 Greece 16 647 361 16 865 803 Spain 70 757 550 73 700 719 France 134 044 491 137 721 768 Italy 103 863 827 106 519 271 Cyprus 1 211 237 1 207 615 Latvia 1 241 531 1 400 058 Lithuania 1 816 009 2 024 724 Luxembourg 1 968 930 2 009 894 Hungary 5 789 311 6 400 512 Malta 398 668 394 635 Netherlands – 611 488 606 – 624 384 804 Austria 18 809 699 19 369 209 Poland 19 698 467 21 290 805 Portugal 10 656 564 11 057 057 Romania 8 940 077 9 069 117 Slovenia 2 488 856 2 538 792 Slovakia 4 755 075 4 717 204 Finland 12 343 877 12 772 168 Sweden – 141 282 787 – 144 641 598 United Kingdom 110 454 455 105 399 223 Article 1 6 0 — Total 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2010 Financial year 2009 Financial year 2008 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1 796 151 821 1 528 833 290,04 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. 125 750 000,— CHAPTER 3 0 — TOTAL p.m. 1 796 151 821 1 654 583 290,04 CHAPTER 3 1 3 1 0 Application for 1993 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1993 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. – 954 416 000 1 041 492 250,96 Article 3 1 0 — Total p.m. – 954 416 000 1 041 492 250,96 CHAPTER 3 1 — TOTAL p.m. – 954 416 000 1 041 492 250,96 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6) to (8) of Regulation (EC, Euratom) No 1150/2000 p.m. – 432 000 000 1 462 250 093,37 Article 3 2 0 — Total p.m. – 432 000 000 1 462 250 093,37 CHAPTER 3 2 — TOTAL p.m. – 432 000 000 1 462 250 093,37 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. 1 227 418,62 CHAPTER 3 4 — TOTAL p.m. p.m. 1 227 418,62 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. 0 14 651 208,46 Article 3 5 0 — Total p.m. 0 14 651 208,46 CHAPTER 3 5 — TOTAL p.m. 0 14 651 208,46 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. 0,— Article 3 6 0 — Total p.m. p.m. 0,— CHAPTER 3 6 — TOTAL p.m. p.m. 0,— CHAPTER 3 7 3 7 0 Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the years 2007 and 2008 — 0 CHAPTER 3 7 — TOTAL — 0 Title 3 — Total p.m. 409 735 821 4 174 204 261,45 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 RESULTING FROM 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) TO (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 7 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

Financial year 2010 Financial year 2009 Financial year 2008 p.m. 1 796 151 821 1 528 833 290,04

Article 15 of the Financial Regulation states that 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.

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 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 2010 Financial year 2009 Financial year 2008 p.m. p.m. 125 750 000,—

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

Legal basis

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1).

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 RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

3 1 0 Application for 1993 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3 Application for 1993 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Financial year 2010 Financial year 2009 Financial year 2008 p.m. – 954 416 000 1 041 492 250,96

Legal basis

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

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium p.m. –74 879 000 4 603 048,26 Bulgaria p.m. 411 000 1 162 714,99 Czech Republic p.m. –17 319 000 3 034 521,04 Denmark p.m. –18 712 000 6 619 976,18 Germany p.m. 123 523 000 –2 712 594,05 Estonia p.m. – 754 000 –1 490 554,48 Ireland p.m. –7 543 000 7 921 363,39 Greece p.m. –24 684 000 24 164 423,86 Spain p.m. –14 431 000 –4 323 602,27 France p.m. – 148 484 000 24 965 065,80 Italy p.m. – 628 714 000 893 535 105,64 Cyprus p.m. – 454 000 149 305,59 Latvia p.m. – 915 000 309 598,70 Lithuania p.m. – 440 000 5 031 359,70 Luxembourg p.m. – 992 000 –1 365 882,77 Hungary p.m. – 573 000 12 139 302,01 Malta p.m. –78 000 439 055,84 Netherlands p.m. –18 056 000 14 787 772,85 Austria p.m. –6 402 000 1 083 899,98 Poland p.m. 4 699 000 26 342 635,09 Portugal p.m. –3 672 000 1 889 691,73 Romania p.m. 15 270 000 1 589 495,34 Slovenia p.m. 774 000 5 682 100,91 Slovakia p.m. –5 911 000 –6 012 112,59 Finland p.m. 440 000 –2 900 256,72 Sweden p.m. 27 743 000 6 595 415,96 United Kingdom p.m. – 154 263 000 18 251 400,98 Item 3 1 0 3 — Total p.m. – 954 416 000 1 041 492 250,96

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) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000

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

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

Financial year 2010 Financial year 2009 Financial year 2008 p.m. – 432 000 000 1 462 250 093,37

Legal basis

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

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium p.m. 26 863 000 20 215 081,44 Bulgaria p.m. 2 423 000 4 095 830,58 Czech Republic p.m. –34 451 000 20 310 732,18 Denmark p.m. –71 065 000 19 097 935,07 Germany p.m. 219 877 000 502 213 204,39 Estonia p.m. –3 488 000 –5 086 694,34 Ireland p.m. –35 455 000 32 220 701,61 Greece p.m. –86 419 000 97 044 960,06 Spain p.m. –63 948 000 –14 702 355,14 France p.m. 33 617 000 321 673 995,72 Italy p.m. – 120 176 000 69 989 064,55 Cyprus p.m. –1 597 000 462 883,74 Latvia p.m. 8 611 000 1 035 142,04 Lithuania p.m. 2 703 000 9 531 455,06 Luxembourg p.m. –3 902 000 – 477 102,46 Hungary p.m. –10 385 000 12 314 563,47 Malta p.m. – 140 000 1 638 795,05 Netherlands p.m. – 100 141 000 251 755 450,70 Austria p.m. –39 874 000 –72 822 175,55 Poland p.m. 30 534 000 111 575 045,36 Portugal p.m. –13 539 000 6 892 458,77 Romania p.m. 49 285 000 5 558 220,24 Slovenia p.m. 5 513 000 20 992 032,32 Slovakia p.m. –2 557 000 5 167 851,56 Finland p.m. –56 740 000 19 755 404,50 Sweden p.m. –16 019 000 266 520 873,06 United Kingdom p.m. – 151 530 000 – 244 723 260,61 Item 3 2 0 3 — Total p.m. – 432 000 000 1 462 250 093,37

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 2010 Financial year 2009 Financial year 2008 p.m. p.m. 1 227 418,62

Legal basis

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

Reference acts

Protocol on the position of Denmark and Protocol on the position of the United Kingdom and Ireland on justice and home affairs policy annexed to the Treaty of Amsterdam, and in particular Articles 3 and 5, respectively, thereof.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium p.m. p.m. 259 309,74 Bulgaria p.m. p.m. 22 343,15 Czech Republic p.m. p.m. 102 963,38 Denmark p.m. p.m. – 736 957,64 Germany p.m. p.m. 1 902 653,48 Estonia p.m. p.m. 10 948,16 Ireland p.m. p.m. – 494 277,10 Greece p.m. p.m. 171 071,64 Spain p.m. p.m. 790 860,50 France p.m. p.m. 1 469 920,05 Italy p.m. p.m. 1 177 710,47 Cyprus p.m. p.m. 11 694,28 Latvia p.m. p.m. 14 867,08 Lithuania p.m. p.m. 21 438,33 Luxembourg p.m. p.m. 23 429,13 Hungary p.m. p.m. 70 414,24 Malta p.m. p.m. 4 140,95 Netherlands p.m. p.m. 448 593,87 Austria p.m. p.m. 204 993,46 Poland p.m. p.m. 234 133,26 Portugal p.m. p.m. 120 191,59 Romania p.m. p.m. 79 313,91 Slovenia p.m. p.m. 26 391,72 Slovakia p.m. p.m. 46 285,67 Finland p.m. p.m. 140 890,30 Sweden p.m. p.m. 237 365,79 United Kingdom p.m. p.m. –5 133 270,79 Article 3 4 0 — Total p.m. p.m. 1 227 418,62

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 2010 Financial year 2009 Financial year 2008 p.m. 0 14 651 208,46

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

The outturn figures for 2008 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 financial year 2004.

The figures for 2009 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 financial year 2005.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium p.m. 591 653 2 392 182,— Bulgaria — — 0,— Czech Republic p.m. 2 512 199 1 528 934,34 Denmark p.m. –3 005 802 5 795 708,36 Germany p.m. –5 481 921 14 493 411,— Estonia p.m. 627 250 678 387,— Ireland p.m. 2 962 200 593 889,96 Greece p.m. 9 093 524 14 522 967,— Spain p.m. –2 745 993 7 627 236,96 France p.m. –8 257 101 21 623 756,04 Italy p.m. –22 829 273 44 925 252,— Cyprus p.m. –56 804 101 056,70 Latvia p.m. – 578 663 – 142 716,80 Lithuania p.m. –2 191 779 –1 166 127,96 Luxembourg p.m. 628 919 2 161 097,04 Hungary p.m. –5 985 519 3 695 585,28 Malta p.m. 122 539 131 129,05 Netherlands p.m. 16 057 254 –7 933 202,04 Austria p.m. –8 230 675 –7 470 090,96 Poland p.m. –68 551 1 170 411,27 Portugal p.m. –1 614 009 1 158 294,— Romania — — 0,— Slovenia p.m. 888 761 806 771,90 Slovakia p.m. –2 155 509 –3 773 161,05 Finland p.m. 1 991 702 5 549 337,— Sweden p.m. 7 469 230 –6 568 887,89 United Kingdom p.m. 20 256 368 –87 250 011,74 Item 3 5 0 4 — Total p.m. 0 14 651 208,46

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 2010 Financial year 2009 Financial year 2008 p.m. p.m. 0,—

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

Member State Budget 2010 Budget 2009 Outturn 2008 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. 0,— 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 p.m. p.m. 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,— Item 3 6 0 4 — Total p.m. p.m. 0,—

CHAPTER 3 7 — ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM

3 7 0 Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the years 2007 and 2008

Financial year 2010 Financial year 2009 Financial year 2008 — 0

Result of the calculation for the retroactive implementation of the Own Resources Decision 2007/436/EC, Euratom for the years 2007 and 2008.

Legal basis

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

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 11 thereof.

Member State Budget 2010 Budget 2009 Outturn 2008 Belgium — 204 589 861 Bulgaria — 17 366 133 Czech Republic — 71 314 837 Denmark — 143 571 167 Germany — –1 736 354 527 Estonia — 8 734 505 Ireland — 91 629 026 Greece — 126 166 977 Spain — 592 534 409 France — 1 096 152 291 Italy — 949 414 872 Cyprus — 8 882 419 Latvia — 11 893 607 Lithuania — 16 715 516 Luxembourg — 16 872 718 Hungary — 57 520 700 Malta — 3 006 056 Netherlands — –2 108 712 670 Austria — –30 989 269 Poland — 177 873 305 Portugal — 89 132 398 Romania — 72 969 422 Slovenia — 19 006 610 Slovakia — 32 789 749 Finland — 110 353 342 Sweden — – 707 893 691 United Kingdom — 665 460 237 Article 3 7 0 — Total — 0

TITLE 4

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

Article Item Heading Financial year 2010 Financial year 2009 Financial year 2008 CHAPTER 4 0 4 0 0 Proceeds of 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 601 600 756 575 736 593 489 859 841,12 4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment p.m. p.m. 1 580 062,23 4 0 4 Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment 55 346 859 47 973 987 38 385 691,76 CHAPTER 4 0 — TOTAL 656 947 615 623 710 580 529 825 595,11 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 429 277 947 388 988 683 332 525 059,34 4 1 1 Transfer or purchase of pension rights by staff 80 385 060 94 029 724 105 986 819,81 4 1 2 Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds 105 000 105 000 99 968,09 CHAPTER 4 1 — TOTAL 509 768 007 483 123 407 438 611 847,24 CHAPTER 4 2 4 2 0 Employer’s contribution by decentralised agencies and international organisations to the pension scheme 11 476 650 11 920 503 7 289 632,06 4 2 1 Contributions by members of the European Parliament to a pension scheme p.m. 864 000 1 325 991,— CHAPTER 4 2 — TOTAL 11 476 650 12 784 503 8 615 623,06 Title 4 — Total 1 178 192 272 1 119 618 490 977 053 065,41 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 of 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 2010 Financial year 2009 Financial year 2008 601 600 756 575 736 593 489 859 841,12

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Protocol on the privileges and immunities of the European Union, and in particular Article 12 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).

Parliament 46 604 242 Council 25 038 000 Commission: 438 457 213 — administration (340 420 000) — research and technological development (55 623 235) — European Anti-Fraud Office (OLAF) (2 754 000) — European Personnel Selection Office (EPSO) (588 000) — Office for Infrastructure and Logistics in Brussels (OIB) (1 831 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (819 000) — Office for Administration and Payment of Individual Entitlements (PMO) (1 134 000) — Publications Office of the European Union (OP) (3 067 000) — Agency for the Cooperation of Energy Regulators (ACER) (40 329) — Artemis Joint Undertaking (Artemis JU) — Embedded Computing Systems Initiative (40 880) — Body of European Regulators for Electronic Communications (BEREC) (17 924) — Clean Aeronautics and Air Transport technology JU (Clean Sky) (81 760) — Community Fisheries Control Agency (CFCA) (380 888) — Community Plant Variety Office (CPVO) (248 000) — Education, Audiovisual and Culture Executive Agency (EACEA) (955 384) — European Agency for Reconstruction (p.m) — European Agency for Safety and Health at Work (EU-OSHA) (252 338) — European Agency for the Management of Operational Cooperation at the External Borders of the EU (Frontex) (945 150) — European Asylum Support Office (EASO) (35 848) — European Aviation Safety Agency (EASA) (3 165 509) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (598 398) — European Centre for Disease Prevention and Control (ECDC) (784 247) — European Centre for the Development of Vocational Training (Cedefop) (563 511) — European Chemicals Agency (ECHA) (3 207 339) — European Environment Agency (EEA) (1 229 205) — European Food Safety Authority (EFSA) (1 788 030) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (636 784) — European GNSS Supervisory Authority (Galileo) (258 216) — European Institute for Gender Equality (EIGE) (37 342) — European Institute for Innovation and Technology (EIT) (52 279) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (1 018 590) — European Maritime Safety Agency (EMSA) (840 106) — European Medicines Agency (EMEA) (3 704 770) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (513 827) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (27 253) — European Network and Information Security Agency (ENISA) (239 148) — European Police College (CEPOL) (159 144) — European Police Office (Europol) (1 344 549) — European Railway Agency (ERA) (626 276) — European Research Council Executive Agency (ERCEA) (785 247) — European Training Foundation (ETF) (754 316) — European Union Agency for Fundamental Rights (FRA) (328 605) — Executive Agency for Competitiveness and Innovation (EACI) (523 070) — Executive Agency for Health and Consumers (EAHC) (160 145) — Research Executive Agency (REA) (913 504) — Trans-European Transport Network Executive Agency (TEN-T EA) (238 263) — Fuel Cells and Hydrogen technology JU (FCH) (68 133) — Innovative Medicines Initiative JU (IMI) (95 386) — New generation European air traffic management system JU (SESAR) (129 453) — Office for Harmonization in the Internal Market (OHIM) (3 369 346) — Translation Centre for the bodies of the European Union (CdT) (1 062 486) Court of Justice of the European Union 21 624 000 Court of Auditors 10 298 000 European Economic and Social Committee 4 262 590 Committee of the Regions 2 797 028 European Ombudsman 558 683 European Data Protection Supervisor 411 000 European Investment Bank 35 750 000 European Central Bank 13 900 000 European Investment Fund 1 900 000 Total 601 600 756

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

Financial year 2010 Financial year 2009 Financial year 2008 p.m. p.m. 1 580 062,23

Legal basis

Staff Regulations of Officials of the European Communities.

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.) — 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.) — European Body for the Enhancement of Judicial Cooperation (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 2010 Financial year 2009 Financial year 2008 55 346 859 47 973 987 38 385 691,76

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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 9 020 533 Council 2 302 000 Commission: 39 177 395 — administration (27 225 000) — research and technological development (6 117 988) — European Anti-Fraud Office (OLAF) (473 000) — European Personnel Selection Office (EPSO) (100 000) — Office for Infrastructure and Logistics in Brussels (OIB) (278 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (120 000) — Office for Administration and Payment of Individual Entitlements (PMO) (191 000) — Publications Office of the European Union (OP) (498 000) — Agency for the Cooperation of Energy Regulators (ACER) (5 694) — Artemis Joint Undertaking (Artemis JU) — Embedded Computing Systems Initiative (6 296) — Body of European Regulators for Electronic Communications (BEREC) (2 531) — Clean Aeronautics and Air Transport technology JU (Clean Sky) (12 592) — Community Fisheries Control Agency (CFCA) (53 781) — Community Plant Variety Office (CPVO) (29 263) — Education, Audiovisual and Culture Executive Agency (EACEA) (115 147) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (31 642) — European Agency for the Management of Operational Cooperation at the External Borders of the EU (Frontex) (140 512) — European Asylum Support Office (EASO) (5 062) — European Aviation Safety Agency (EASA) (494 798) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (45 567) — European Centre for Disease Prevention and Control (ECDC) (98 900) — European Centre for the Development of Vocational Training (Cedefop) (81 717) — European Chemicals Agency (ECHA) (409 079) — European Environment Agency (EEA) (134 583) — European Food Safety Authority (EFSA) (245 710) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (76 987) — European GNSS Supervisory Authority (Galileo) (43 122) — European Institute for Gender Equality (EIGE) (5 273) — European Institute for Innovation and Technology (EIT) (7 382) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (156 876) — European Maritime Safety Agency (EMSA) (143 142) — European Medicines Agency (EMEA) (376 629) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (85 250) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (4 197) — European Network and Information Security Agency (ENISA) (36 125) — European Police College (CEPOL) (16 073) — European Police Office (Europol) (102 385) — European Railway Agency (ERA) (96 224) — European Research Council Executive Agency (ERCEA) (94 641) — European Training Foundation (ETF) (100 589) — European Union Agency for Fundamental Rights (FRA) (42 031) — Executive Agency for Competitiveness and Innovation (EACI) (61 544) — Executive Agency for Health and Consumers (EAHC) (23 238) — Research Executive Agency (REA) (110 099) — Trans-European Network Executive Agency (TEN-T EA) (33 884) — Fuel Cells and Hydrogen technology JU (FCH) (10 493) — Innovative Medicines Initiative JU (IMI) (14 691) — New generation European air traffic management system JU (SESAR) (19 937) — Office for Harmonization in the Internal Market (OHIM) (445 521) — Translation Centre for the bodies of the European Union (CdT) (155 200) Court of Justice of the European Union 2 656 000 Court of Auditors 885 000 European Economic and Social Committee 830 195 Committee of the Regions 370 054 European Ombudsman 50 682 European Data Protection Supervisor 55 000 Total 55 346 859

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 Staff contributions to the pension scheme

Financial year 2010 Financial year 2009 Financial year 2008 429 277 947 388 988 683 332 525 059,34

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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 58 255 294 Council 26 605 000 Commission: 312 309 270 — administration (197 841 000) — research and technological development (57 302 329) — European Anti-Fraud Office (OLAF) (3 067 000) — European Personnel Selection Office (EPSO) (1 142 000) — Office for Infrastructure and Logistics in Brussels (OIB) (3 422 000) — Office for Infrastructure and Logistics in Luxembourg (OIL) (1 392 000) — Office for Administration and Payment of Individual Entitlements (PMO) (2 073 000) — Publications Office of the European Union (OP) (4 282 000) — Agency for the Cooperation of Energy Regulators (ACER) (45 884) — Artemis Joint Undertaking (Artemis JU) — Embedded Computing Systems Initiative (49 449) — Body of European Regulators for Electronic Communications (BEREC) (20 393) — Clean Aeronautics and Air Transport technology JU (Clean Sky) (98 897) — Community Fisheries Control Agency (CFCA) (433 348) — Community Plant Variety Office (CPVO) (288 465) — Education, Audiovisual and Culture Executive Agency (EACEA) (1 868 182) — European Agency for Reconstruction (p.m.) — European Agency for Safety and Health at Work (EU-OSHA) (365 381) — European Agency for the Management of Operational Cooperation at the External Borders of the EU (Frontex) (1 161 265) — European Asylum Support Office (EASO) (40 786) — European Aviation Safety Agency (EASA) (3 870 319) — European Body for the Enhancement of Judicial Cooperation (Eurojust) (955 457) — European Centre for Disease Prevention and Control (ECDC) (1 177 363) — European Centre for the Development of Vocational Training (Cedefop) (797 779) — European Chemicals Agency (ECHA) (2 810 355) — European Environment Agency (EEA) (1 217 592) — European Food Safety Authority (EFSA) (2 539 210) — European Foundation for the Improvement of Living and Working Conditions (Eurofound) (724 066) — European GNSS Supervisory Authority (Galileo) (332 133) — European Institute for Gender Equality (EIGE) (42 485) — European Institute for Innovation and Technology (EIT) (59 479) — European Joint Undertaking for ITER and the Development of Fusion Energy (F4E) (1 232 096) — European Maritime Safety Agency (EMSA) (1 292 015) — European Medicines Agency (EMEA) (3 695 816) — European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) (717 845) — European Nanoelectronics Initiative Advisory Council JU (ENIAC) (32 966) — European Network and Information Security Agency (ENISA) (342 479) — European Police College (CEPOL) (182 793) — European Police Office (Europol) (2 146 830) — European Railway Agency (ERA) (828 515) — European Research Council Executive Agency (ERCEA) (1 535 492) — European Training Foundation (ETF) (861 336) — European Union Agency for Fundamental Rights (FRA) (415 376) — Executive Agency for Competitiveness and Innovation (EACI) (981 788) — Executive Agency for Health and Consumers (EAHC) (287 078) — Research Executive Agency (REA) (1 786 289) — Trans-European Network Executive Agency (TEN-T EA) (442 043) — Fuel Cells and Hydrogen technology JU (FCH) (82 414) — Innovative Medicines Initiative JU (IMI) (115 380) — New generation European air traffic management system JU (SESAR) (156 588) — Office for Harmonization in the Internal Market (OHIM) (4 263 961) — Translation Centre for the bodies of the European Union (CdT) (1 490 553) Court of Justice of the European Union 15 037 000 Court of Auditors 7 449 000 European Economic and Social Committee 5 251 629 Committee of the Regions 3 571 041 European Ombudsman 462 713 European Data Protection Supervisor 337 000 Total 429 277 947

4 1 1 Transfer or purchase of pension rights by staff

Financial year 2010 Financial year 2009 Financial year 2008 80 385 060 94 029 724 105 986 819,81

Legal basis

Staff Regulations of Officials of the European Communities.

Parliament 13 046 060 Council p.m. Commission 65 539 000 Court of Justice of the European Union 500 000 Court of Auditors 1 300 000 European Economic and Social Committee p.m. Committee of the Regions p.m. European Ombudsman p.m. European Data Protection Supervisor p.m. Total 80 385 060

4 1 2 Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds

Financial year 2010 Financial year 2009 Financial year 2008 105 000 105 000 99 968,09

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Parliament 5 000 Council p.m. Commission 100 000 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 105 000

CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

4 2 0 Employer’s contribution by decentralised agencies and international organisations to the pension scheme

Financial year 2010 Financial year 2009 Financial year 2008 11 476 650 11 920 503 7 289 632,06

Legal basis

Staff Regulations of Officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Commission 11 476 650

4 2 1 Contributions by members of the European Parliament to a pension scheme

Financial year 2010 Financial year 2009 Financial year 2008 p.m. 864 000 1 325 991,—

Legal basis

Rules governing the payment of expenses and allowances to Members of the European Parliament, and in particular Annex III thereto.

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Article Item Heading Financial year 2010 Financial year 2009 Financial year 2008 CHAPTER 5 0 5 0 0 Proceeds from the sale of movable property (supply of goods) 5 0 0 0 Proceeds from the sale of vehicles — Assigned revenue p.m. p.m. 15 799,87 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 32 370,03 5 0 0 2 Proceeds from the supply of goods to other institutions or