FINAL ADOPTION OF AMENDING BUDGET No 7 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Expenditure

— Title 13: Regional policy

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2009 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 2009 (1) Budget 2008 (2) Change (%) 1. Sustainable growth 46 063 934 302 45 731 716 659 +0,73 2. Preservation and management of natural resources 52 566 129 680 53 217 088 053 –1,22 3. Citizenship, freedom, security and justice 1 417 562 542 1 488 945 648 –4,79 4. EU as a global player 8 324 169 158 7 847 128 400 +6,08 5. Administration 7 700 730 900 7 279 767 193 +5,78 6. Compensation 209 112 912 206 636 292 +1,20 Total expenditure (3) 116 281 639 494 115 771 282 245 +0,44





REVENUE

Description Budget 2009 (4) Budget 2008 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 359 722 489 3 287 902 147 –58,64 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 796 151 821 1 528 833 290 +17,49 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. 125 750 000 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 2 505 428 603 Total revenue for Titles 3 to 9 3 155 874 310 7 447 914 040 –57,63 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 13 980 500 000 16 936 300 000 –17,45 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 13 668 391 900 18 096 756 274 –24,47 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 85 476 873 284 73 290 311 931 +16,63 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 113 125 765 184 108 323 368 205 +4,43 Total revenue (7) 116 281 639 494 115 771 282 245 +0,44





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 (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 414 399 000 3 366 925 000 50 1 683 462 500 1 414 399 000 Bulgaria 188 567 000 336 984 000 50 168 492 000 168 492 000 Bulgaria Czech Republic 664 448 000 1 255 850 000 50 627 925 000 627 925 000 Czech Republic Denmark 978 248 000 2 361 997 000 50 1 180 998 500 978 248 000 Germany 10 543 061 000 23 873 559 000 50 11 936 779 500 10 543 061 000 Estonia 83 527 000 137 713 000 50 68 856 500 68 856 500 Estonia Ireland 758 558 000 1 393 015 000 50 696 507 500 696 507 500 Ireland Greece 1 319 536 000 2 353 055 000 50 1 176 527 500 1 176 527 500 Greece Spain 5 364 783 000 10 282 454 000 50 5 141 227 000 5 141 227 000 Spain France 8 980 370 000 19 214 436 000 50 9 607 218 000 8 980 370 000 Italy 6 666 886 000 14 861 178 000 50 7 430 589 000 6 666 886 000 Cyprus 160 294 000 168 482 000 50 84 241 000 84 241 000 Cyprus Latvia 77 687 000 195 331 000 50 97 665 500 77 687 000 Lithuania 140 804 000 282 482 000 50 141 241 000 140 804 000 Luxembourg 203 816 000 280 413 000 50 140 206 500 140 206 500 Luxembourg Hungary 402 937 000 892 976 000 50 446 488 000 402 937 000 Malta 44 111 000 55 058 000 50 27 529 000 27 529 000 Malta Netherlands 2 820 730 000 5 783 344 000 50 2 891 672 000 2 820 730 000 Austria 1 231 562 000 2 702 321 000 50 1 351 160 500 1 231 562 000 Poland 1 752 507 000 2 970 415 000 50 1 485 207 500 1 485 207 500 Poland Portugal 979 603 000 1 542 640 000 50 771 320 000 771 320 000 Portugal Romania 494 369 000 1 265 290 000 50 632 645 000 494 369 000 Slovenia 194 330 000 354 203 000 50 177 101 500 177 101 500 Slovenia Slovakia 276 248 000 658 127 000 50 329 063 500 276 248 000 Finland 789 353 000 1 781 926 000 50 890 963 000 789 353 000 Sweden 1 242 924 000 2 852 008 000 50 1 426 004 000 1 242 924 000 United Kingdom 7 225 111 000 14 704 913 000 50 7 352 456 500 7 225 111 000 Total 54 998 769 000 115 927 095 000 57 963 547 500 53 849 830 000





TABLE 2

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

Member State 1 % of capped VAT base Uniform rate of VAT own resource (9) (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 414 399 000 0,300 424 319 700 Bulgaria 168 492 000 0,300 50 547 600 Czech Republic 627 925 000 0,300 188 377 500 Denmark 978 248 000 0,300 293 474 400 Germany 10 543 061 000 0,150 1 581 459 150 Estonia 68 856 500 0,300 20 656 950 Ireland 696 507 500 0,300 208 952 250 Greece 1 176 527 500 0,300 352 958 250 Spain 5 141 227 000 0,300 1 542 368 100 France 8 980 370 000 0,300 2 694 111 000 Italy 6 666 886 000 0,300 2 000 065 800 Cyprus 84 241 000 0,300 25 272 300 Latvia 77 687 000 0,300 23 306 100 Lithuania 140 804 000 0,300 42 241 200 Luxembourg 140 206 500 0,300 42 061 950 Hungary 402 937 000 0,300 120 881 100 Malta 27 529 000 0,300 8 258 700 Netherlands 2 820 730 000 0,100 282 073 000 Austria 1 231 562 000 0,225 277 101 450 Poland 1 485 207 500 0,300 445 562 250 Portugal 771 320 000 0,300 231 396 000 Romania 494 369 000 0,300 148 310 700 Slovenia 177 101 500 0,300 53 130 450 Slovakia 276 248 000 0,300 82 874 400 Finland 789 353 000 0,300 236 805 900 Sweden 1 242 924 000 0,100 124 292 400 United Kingdom 7 225 111 000 0,300 2 167 533 300 Total 53 849 830 000 13 668 391 900





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 3 366 925 000 2 482 544 927 Bulgaria 336 984 000 248 469 425 Czech Republic 1 255 850 000 925 979 654 Denmark 2 361 997 000 1 741 578 345 Germany 23 873 559 000 17 602 762 991 Estonia 137 713 000 101 540 340 Ireland 1 393 015 000 1 027 115 936 Greece 2 353 055 000 1 734 985 113 Spain 10 282 454 000 7 581 592 704 France 19 214 436 000 14 167 437 830 Italy 14 861 178 000 10 957 637 028 Cyprus 168 482 000 124 227 339 Latvia 195 331 000 0,7373330 (10) 144 023 993 Lithuania 282 482 000 208 283 302 Luxembourg 280 413 000 206 757 760 Hungary 892 976 000 658 420 677 Malta 55 058 000 40 596 081 Netherlands 5 783 344 000 4 264 250 409 Austria 2 702 321 000 1 992 510 463 Poland 2 970 415 000 2 190 185 017 Portugal 1 542 640 000 1 137 439 386 Romania 1 265 290 000 932 940 078 Slovenia 354 203 000 261 165 562 Slovakia 658 127 000 485 258 758 Finland 1 781 926 000 1 313 872 852 Sweden 2 852 008 000 2 102 879 628 United Kingdom 14 704 913 000 10 842 417 686 Total 115 927 095 000 85 476 873 284





TABLE 4

Calculation of the 2009 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 2,90 24 132 838 24 132 838 Bulgaria 0,29 2 415 373 2 415 373 Czech Republic 1,08 9 001 455 9 001 455 Denmark 2,04 16 929 896 16 929 896 Germany 20,59 171 116 590 171 116 590 Estonia 0,12 987 074 987 074 Ireland 1,20 9 984 602 9 984 602 Greece 2,03 16 865 803 16 865 803 Spain 8,87 73 700 719 73 700 719 France 16,57 137 721 768 137 721 768 Italy 12,82 106 519 271 106 519 271 Cyprus 0,15 1 207 615 1 207 615 Latvia 0,17 1 400 058 1 400 058 Lithuania 0,24 2 024 724 2 024 724 Luxembourg 0,24 2 009 894 2 009 894 Hungary 0,77 6 400 512 6 400 512 Malta 0,05 394 635 394 635 Netherlands – 665 837 614 4,99 41 452 810 – 624 384 804 Austria 2,33 19 369 209 19 369 209 Poland 2,56 21 290 805 21 290 805 Portugal 1,33 11 057 057 11 057 057 Romania 1,09 9 069 117 9 069 117 Slovenia 0,31 2 538 792 2 538 792 Slovakia 0,57 4 717 204 4 717 204 Finland 1,54 12 772 168 12 772 168 Sweden – 165 083 706 2,46 20 442 108 – 144 641 598 United Kingdom 12,68 105 399 223 105 399 223 Total – 830 921 320 100,00 830 921 320 0 EU GDP price deflator, in EUR, (spring 2008 economic forecast): (a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384 Lump-sum for Netherlands: in 2009 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 665 837 614 EUR Lump-sum for Sweden: in 2009 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 165 083 706 EUR





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (11) (%) Amount 1. United Kingdom’s share (in %) of total uncapped VAT base 15,3765 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,1985 3. (1) – (2) 8,1780 4. Total allocated expenditure 105 572 261 496 5. Enlargement related expenditure (12) = ( 5a + 5b) 5 923 110 090 5a. Pre-accession expenditure 3 013 285 010 5b. Expenditure related to Article 4(1)(g) 2 909 825 080 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 99 649 151 406 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 378 550 722 8. United Kingdom’s advantage (13) 31 432 569 9. Core United Kingdom’s correction = (7) – (8) 5 347 118 153 10. Windfall gains deriving from traditional own resources (14) –31 474 531 11. Correction for the United Kingdom = (9) – (10) 5 378 592 685





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 n/a n/a (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) – 157 057 452 – 146 241 792





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2005 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description Coefficient (15) (%) Amount 1. United Kingdom’s share (in %) of total uncapped VAT bases 17,6836 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 9,0779 3. (1) – (2) 8,6057 4. Total allocated expenditure 96 015 629 625 5. Pre-accession expenditure (PAE) 1 799 176 666 6. PAE-adjusted total allocated expenditure = (4) – (5) 94 216 452 959 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 351 252 695 8. United Kingdom’s advantage (16) 502 273 953 9. Core United Kingdom’s correction = (7) – (8) 4 848 978 742 10. Windfall gains deriving from traditional own resources (17) 7 996 282 11. Correction for the United Kingdom = (9) – (10) 4 840 982 460





TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR — 5 378 592 685 (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 2,90 3,33 5,10 1,33 4,66 250 480 225 Bulgaria 0,29 0,33 0,51 0,13 0,47 25 069 708 Czech Republic 1,08 1,24 1,90 0,50 1,74 93 428 155 Denmark 2,04 2,33 3,58 0,93 3,27 175 719 251 Germany 20,59 23,59 0,00 –17,69 0,00 5,90 317 139 353 Estonia 0,12 0,14 0,21 0,05 0,19 10 245 070 Ireland 1,20 1,38 2,11 0,55 1,93 103 632 457 Greece 2,03 2,32 3,56 0,93 3,25 175 054 017 Spain 8,87 10,16 15,58 4,06 14,22 764 956 566 France 16,57 18,98 29,11 7,59 26,58 1 429 445 635 Italy 12,82 14,68 22,51 5,87 20,56 1 105 587 800 Cyprus 0,15 0,17 0,26 0,07 0,23 12 534 110 Latvia 0,17 0,19 0,30 0,08 0,27 14 531 524 Lithuania 0,24 0,28 0,43 0,11 0,39 21 015 067 Luxembourg 0,24 0,28 0,42 0,11 0,39 20 861 145 Hungary 0,77 0,88 1,35 0,35 1,24 66 432 376 Malta 0,05 0,05 0,08 0,02 0,08 4 096 005 Netherlands 4,99 5,71 0,00 –4,29 0,00 1,43 76 826 668 Austria 2,33 2,67 0,00 –2,00 0,00 0,67 35 897 971 Poland 2,56 2,93 4,50 1,17 4,11 220 982 118 Portugal 1,33 1,52 2,34 0,61 2,13 114 763 713 Romania 1,09 1,25 1,92 0,50 1,75 94 130 437 Slovenia 0,31 0,35 0,54 0,14 0,49 26 350 705 Slovakia 0,57 0,65 1,00 0,26 0,91 48 960 936 Finland 1,54 1,76 2,70 0,70 2,46 132 565 241 Sweden 2,46 2,82 0,00 –2,11 0,00 0,70 37 886 432 United Kingdom 12,68 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,09 26,09 100,00 5 378 592 685

The calculations are made to 15 decimal places.

TABLE 6.2

Financing of the definitive 2005 United Kingdom correction (chapter 3 5)

Member State Amount (1) Belgium 591 653 Bulgaria — Czech Republic 2 512 199 Denmark –3 005 802 Germany –5 481 921 Estonia 627 250 Ireland 2 962 200 Greece 9 093 524 Spain –2 745 993 France –8 257 101 Italy –22 829 273 Cyprus –56 804 Latvia – 578 663 Lithuania –2 191 779 Luxembourg 628 919 Hungary –5 985 519 Malta 122 539 Netherlands 16 057 254 Austria –8 230 675 Poland –68 551 Portugal –1 614 009 Romania — Slovenia 888 761 Slovakia –2 155 509 Finland 1 991 702 Sweden 7 469 230 United Kingdom 20 256 368 Total 0





TABLE 7.1

Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11 thereof (Chapter 3 7)

Member State Total own resources for 2007 (ORD 2000/597/EC) VAT adjustment GNI adjustment Gross reduction Adjustment relating to 2007 Total own resources for 2007 (ORD 2007/436/EC) (1) (2) (3) (4) (5) = (2) + (3) + (4) (6) = (1) + (5) Belgium 4 227 632 577 –49 110 001 119 433 720 21 698 582 92 022 301 4 319 654 878 Bulgaria 279 464 490 –4 893 525 10 031 892 1 822 583 6 960 950 286 425 440 Czech Republic 1 166 236 942 –20 587 169 42 204 393 7 667 646 29 284 870 1 195 521 812 Denmark 2 152 881 004 –33 318 257 83 470 326 15 164 793 65 316 862 2 218 197 866 Germany 20 989 760 114 –1 868 595 728 868 989 211 157 876 965 – 841 729 552 20 148 030 562 Estonia 161 027 687 –2 559 165 5 246 374 953 155 3 640 364 164 668 051 Ireland 1 555 346 554 –28 521 057 58 469 130 10 622 605 40 570 678 1 595 917 232 Greece 1 912 294 978 –35 969 041 73 737 750 13 396 590 51 165 299 1 963 460 277 Spain 9 755 840 606 – 180 344 390 369 712 096 67 168 870 256 536 576 10 012 377 182 France 16 640 655 478 – 320 782 802 672 790 442 122 231 797 474 239 437 17 114 894 915 Italy 13 754 335 167 – 211 607 460 550 668 233 100 044 774 439 105 547 14 193 440 714 Cyprus 165 353 541 –2 639 367 5 410 792 983 027 3 754 452 169 107 993 Latvia 184 669 749 –3 340 096 6 847 310 1 244 011 4 751 225 189 420 974 Lithuania 258 012 027 –4 282 818 9 480 071 1 722 328 6 919 581 264 931 608 Luxembourg 268 380 958 –5 295 301 10 855 547 1 972 223 7 532 469 275 913 427 Hungary 870 246 948 –13 621 962 33 711 084 6 124 591 26 213 713 896 460 661 Malta 53 659 910 – 896 184 1 837 207 333 782 1 274 805 54 934 715 Netherlands 6 009 567 553 – 632 537 004 200 220 582 – 601 681 032 –1 033 997 454 4 975 570 099 Austria 2 251 083 089 – 129 827 805 95 771 054 17 399 575 –16 657 176 2 234 425 913 Poland 2 670 179 333 –50 334 879 103 188 203 18 747 115 71 600 439 2 741 779 772 Portugal 1 393 587 774 –27 131 211 55 619 900 10 104 960 38 593 649 1 432 181 423 Romania 1 078 417 771 –17 007 833 41 351 618 7 512 715 31 856 500 1 110 274 271 Slovenia 297 197 340 –5 538 643 11 354 405 2 062 855 7 878 617 305 075 957 Slovakia 486 815 349 –8 031 544 18 515 627 3 363 898 13 847 981 500 663 330 Finland 1 564 911 952 –26 942 006 63 895 320 11 608 429 48 561 743 1 613 473 695 Sweden 2 908 628 252 – 337 565 799 120 921 053 – 136 227 122 – 352 871 868 2 555 756 384 United Kingdom 13 147 018 195 – 361 467 829 749 015 536 136 080 285 523 627 992 13 670 646 187 Total 106 203 205 338 –4 382 748 876 4 382 748 876 0 0 106 203 205 338 2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75 535 825 263 / 120 405 880 000 = 0,627343326281075





TABLE 7.2

Adjustment relating to the implementation of the Own Resources Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11 thereof (Chapter 3 7)

Member State Total own resources for 2008 (ORD 2000/597/EC) VAT adjustment GNI adjustment UK Correction adjustment Gross reduction Adjustment relating to 2008 Total own resources for 2008 (ORD 2007/436/EC) (1) (2) (3) (4) (5) (6) = (2) + (3) + (4) + (5) (7) = (1) + (6) Belgium 4 488 839 886 –18 080 290 90 147 833 17 770 661 22 729 356 112 567 560 4 601 407 446 Bulgaria 343 568 585 –2 014 002 8 569 315 1 689 252 2 160 618 10 405 183 353 973 768 Czech Republic 1 290 819 017 –8 135 219 34 614 292 6 823 445 8 727 449 42 029 967 1 332 848 984 Denmark 2 272 696 879 –12 367 213 62 529 414 12 326 297 15 765 807 78 254 305 2 350 951 184 Germany 21 572 352 511 –1 734 939 111 652 832 921 22 879 677 164 601 538 – 894 624 975 20 677 727 536 Estonia 166 343 851 – 986 010 4 195 342 827 020 1 057 789 5 094 141 171 437 992 Ireland 1 552 005 577 –9 882 730 42 049 725 8 289 177 10 602 176 51 058 348 1 603 063 925 Greece 2 207 815 971 –14 517 143 61 768 546 12 176 309 15 573 966 75 001 678 2 282 817 649 Spain 10 039 010 221 –65 034 926 276 715 110 54 548 292 69 769 357 335 997 833 10 375 008 054 France 17 582 562 799 – 116 277 087 509 355 672 100 408 258 128 426 011 621 912 854 18 204 475 653 Italy 14 187 384 761 –78 922 659 406 573 752 80 147 064 102 511 168 510 309 325 14 697 694 086 Cyprus 176 314 844 – 992 557 4 223 200 832 511 1 064 813 5 127 967 181 442 811 Latvia 215 208 514 –1 382 462 5 882 195 1 159 546 1 483 103 7 142 382 222 350 896 Lithuania 304 401 017 –1 885 729 8 060 421 1 588 935 2 032 308 9 795 935 314 196 952 Luxembourg 265 454 052 –1 807 876 7 692 276 1 516 363 1 939 486 9 340 249 274 794 301 Hungary 912 105 763 –5 461 854 25 370 730 5 001 281 6 396 830 31 306 987 943 412 750 Malta 55 668 537 – 335 097 1 425 793 281 064 359 491 1 731 251 57 399 788 Netherlands 6 209 281 363 – 608 921 442 151 264 862 5 301 343 – 622 359 979 –1 074 715 216 5 134 566 147 Austria 2 278 917 858 – 108 496 862 73 155 810 2 563 874 18 445 085 –14 332 093 2 264 585 765 Poland 3 224 353 288 –20 569 918 87 522 314 17 253 097 22 067 373 106 272 866 3 330 626 154 Portugal 1 465 664 361 –9 782 158 41 621 803 8 204 822 10 494 282 50 538 749 1 516 203 110 Romania 1 216 461 901 –6 652 435 32 958 395 6 497 022 8 309 940 41 112 922 1 257 574 823 Slovenia 377 677 702 –2 153 908 9 164 595 1 806 598 2 310 708 11 127 993 388 805 695 Slovakia 559 923 861 –2 943 160 15 100 737 2 976 778 3 807 413 18 941 768 578 865 629 Finland 1 671 149 086 –9 761 237 49 371 904 9 732 584 12 448 348 61 791 599 1 732 940 685 Sweden 2 931 774 946 – 306 341 256 89 404 305 3 133 331 – 141 218 203 – 355 021 823 2 576 753 123 United Kingdom 10 755 611 054 – 120 483 608 517 556 687 – 385 734 601 130 493 767 141 832 245 10 897 443 299 Total 108 323 368 205 –3 269 127 949 3 269 127 949 0 0 0 108 323 368 205 2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76 559 439 880 / 125 563 242 000 = 0,609728123139732





TABLE 8

Summary of financing (18) 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 (19) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) p.m. Collection costs (25 % of gross TOR) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Adjustments relating to 2007 and 2008 Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) (10) = (5) + (6) + (7) + (8) + (9) (11) (12) = (3) + (10) Belgium 6 600 000 1 546 200 000 1 552 800 000 517 600 000 424 319 700 2 482 544 927 24 132 838 251 071 878 204 589 861 3 386 659 204 3,42 4 939 459 204 Bulgaria 400 000 68 300 000 68 700 000 22 900 000 50 547 600 248 469 425 2 415 373 25 069 708 17 366 133 343 868 239 0,35 412 568 239 Czech Republic 3 400 000 183 400 000 186 800 000 62 266 667 188 377 500 925 979 654 9 001 455 95 940 354 71 314 837 1 290 613 800 1,30 1 477 413 800 Denmark 3 400 000 278 800 000 282 200 000 94 066 667 293 474 400 1 741 578 345 16 929 896 172 713 449 143 571 167 2 368 267 257 2,39 2 650 467 257 Germany 26 300 000 2 691 400 000 2 717 700 000 905 899 995 1 581 459 150 17 602 762 991 171 116 590 311 657 432 –1 736 354 527 17 930 641 636 18,09 20 648 341 636 Estonia 8 600 000 22 500 000 31 100 000 10 366 667 20 656 950 101 540 340 987 074 10 872 320 8 734 505 142 791 189 0,14 173 891 189 Ireland 0 163 400 000 163 400 000 54 466 667 208 952 250 1 027 115 936 9 984 602 106 594 657 91 629 026 1 444 276 471 1,46 1 607 676 471 Greece 1 400 000 192 700 000 194 100 000 64 700 000 352 958 250 1 734 985 113 16 865 803 184 147 541 126 166 977 2 415 123 684 2,44 2 609 223 684 Spain 6 200 000 1 007 900 000 1 014 100 000 338 033 334 1 542 368 100 7 581 592 704 73 700 719 762 210 573 592 534 409 10 552 406 505 10,64 11 566 506 505 France 30 900 000 1 004 100 000 1 035 000 000 345 000 000 2 694 111 000 14 167 437 830 137 721 768 1 421 188 534 1 096 152 291 19 516 611 423 19,68 20 551 611 423 Italy 4 700 000 1 279 800 000 1 284 500 000 428 166 667 2 000 065 800 10 957 637 028 106 519 271 1 082 758 527 949 414 872 15 096 395 498 15,23 16 380 895 498 Cyprus 3 800 000 37 000 000 40 800 000 13 600 000 25 272 300 124 227 339 1 207 615 12 477 306 8 882 419 172 066 979 0,17 212 866 979 Latvia 800 000 13 600 000 14 400 000 4 800 000 23 306 100 144 023 993 1 400 058 13 952 861 11 893 607 194 576 619 0,20 208 976 619 Lithuania 800 000 42 900 000 43 700 000 14 566 667 42 241 200 208 283 302 2 024 724 18 823 288 16 715 516 288 088 030 0,29 331 788 030 Luxembourg 0 11 800 000 11 800 000 3 933 333 42 061 950 206 757 760 2 009 894 21 490 064 16 872 718 289 192 386 0,29 300 992 386 Hungary 2 000 000 90 400 000 92 400 000 30 800 000 120 881 100 658 420 677 6 400 512 60 446 857 57 520 700 903 669 846 0,91 996 069 846 Malta 200 000 11 300 000 11 500 000 3 833 334 8 258 700 40 596 081 394 635 4 218 544 3 006 056 56 474 016 0,06 67 974 016 Netherlands 7 300 000 1 732 600 000 1 739 900 000 579 966 667 282 073 000 4 264 250 409 – 624 384 804 92 883 922 –2 108 712 670 1 906 109 857 1,92 3 646 009 857 Austria 3 200 000 168 100 000 171 300 000 57 100 000 277 101 450 1 992 510 463 19 369 209 27 667 296 –30 989 269 2 285 659 149 2,31 2 456 959 149 Poland 12 800 000 312 600 000 325 400 000 108 466 667 445 562 250 2 190 185 017 21 290 805 220 913 567 177 873 305 3 055 824 944 3,08 3 381 224 944 Portugal 200 000 109 500 000 109 700 000 36 566 667 231 396 000 1 137 439 386 11 057 057 113 149 704 89 132 398 1 582 174 545 1,60 1 691 874 545 Romania 1 100 000 149 300 000 150 400 000 50 133 334 148 310 700 932 940 078 9 069 117 94 130 437 72 969 422 1 257 419 754 1,27 1 407 819 754 Slovenia 0 78 600 000 78 600 000 26 200 000 53 130 450 261 165 562 2 538 792 27 239 466 19 006 610 363 080 880 0,37 441 680 880 Slovakia 2 200 000 118 400 000 120 600 000 40 200 000 82 874 400 485 258 758 4 717 204 46 805 427 32 789 749 652 445 538 0,66 773 045 538 Finland 800 000 131 000 000 131 800 000 43 933 334 236 805 900 1 313 872 852 12 772 168 134 556 943 110 353 342 1 808 361 205 1,82 1 940 161 205 Sweden 2 600 000 405 900 000 408 500 000 136 166 667 124 292 400 2 102 879 628 – 144 641 598 45 355 662 – 707 893 691 1 419 992 401 1,43 1 828 492 401 United Kingdom 9 700 000 1 989 600 000 1 999 300 000 666 433 333 2 167 533 300 10 842 417 686 105 399 223 –5 358 336 317 665 460 237 8 422 474 129 8,50 10 421 774 129 Total 139 400 000 13 841 100 000 13 980 500 000 4 660 166 667 13 668 391 900 85 476 873 284 0 0 0 99 145 265 184 100,00 113 125 765 184

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Chapter Heading Budget 2009 Amending budget No 7 New amount 1 OWN RESOURCES 113 016 388 019 109 377 165 113 125 765 184 3 SURPLUSES, BALANCES AND ADJUSTMENTS 1 796 151 821 1 796 151 821 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES 1 119 618 489 1 119 618 489 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 76 894 000 76 894 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES 10 000 000 10 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS p.m. p.m. 9 MISCELLANEOUS REVENUE 30 210 000 30 210 000 Total 116 172 262 329 109 377 165 116 281 639 494

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2009 Amending budget No 7 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) — — 1 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) 139 400 000 139 400 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 13 841 100 000 13 841 100 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 13 668 391 900 13 668 391 900 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 85 367 496 119 109 377 165 85 476 873 284 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 Title 1 — Total 113 016 388 019 109 377 165 113 125 765 184

CHAPTER 1 4 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 7 New amount 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 85 367 496 119 109 377 165 85 476 873 284 Article 1 4 0 — Subtotal 85 367 496 119 109 377 165 85 476 873 284 Chapter 1 4 — Total 85 367 496 119 109 377 165 85 476 873 284

1 4 0

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

Budget 2009 Amending budget No 7 New amount 85 367 496 119 109 377 165 85 476 873 284

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,7373 %.

Legal basis

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(1)(c) thereof.

Member State Budget 2009 Amending budget No 7 New amount Belgium 2 479 368 235 3 176 692 2 482 544 927 Bulgaria 248 151 481 317 944 248 469 425 Czech Republic 924 794 760 1 184 894 925 979 654 Denmark 1 739 349 802 2 228 543 1 741 578 345 Germany 17 580 238 298 22 524 693 17 602 762 991 Estonia 101 410 408 129 932 101 540 340 Ireland 1 025 801 626 1 314 310 1 027 115 936 Greece 1 732 765 007 2 220 106 1 734 985 113 Spain 7 571 891 213 9 701 491 7 581 592 704 France 14 149 309 018 18 128 812 14 167 437 830 Italy 10 943 615 513 14 021 515 10 957 637 028 Cyprus 124 068 377 158 962 124 227 339 Latvia 143 839 698 184 295 144 023 993 Lithuania 208 016 780 266 522 208 283 302 Luxembourg 206 493 190 264 570 206 757 760 Hungary 657 578 155 842 522 658 420 677 Malta 40 544 133 51 948 40 596 081 Netherlands 4 258 793 826 5 456 583 4 264 250 409 Austria 1 989 960 824 2 549 639 1 992 510 463 Poland 2 187 382 432 2 802 585 2 190 185 017 Portugal 1 135 983 906 1 455 480 1 137 439 386 Romania 931 746 277 1 193 801 932 940 078 Slovenia 260 831 372 334 190 261 165 562 Slovakia 484 637 816 620 942 485 258 758 Finland 1 312 191 605 1 681 247 1 313 872 852 Sweden 2 100 188 760 2 690 868 2 102 879 628 United Kingdom 10 828 543 607 13 874 079 10 842 417 686 Article 1 4 0 — Total 85 367 496 119 109 377 165 85 476 873 284

SECTION III

COMMISSION

EXPENDITURE

Title Heading Appropriations 2009 Amending budget No 7 New amount Commitments Payments Commitments Payments Commitments Payments 01 ECONOMIC AND FINANCIAL AFFAIRS 431 274 845 486 204 845 431 274 845 486 204 845 02 ENTERPRISE 661 343 234 599 408 234 661 343 234 599 408 234 03 COMPETITION 89 365 444 89 365 444 89 365 444 89 365 444 04 EMPLOYMENT AND SOCIAL AFFAIRS 11 186 932 534 11 201 717 411 11 186 932 534 11 201 717 411 05 AGRICULTURE AND RURAL DEVELOPMENT 55 280 222 736 51 476 927 732 55 280 222 736 51 476 927 732 06 ENERGY AND TRANSPORT 2 737 397 751 2 478 016 089 2 737 397 751 2 478 016 089 07 ENVIRONMENT 461 326 617 494 088 767 461 326 617 494 088 767 08 RESEARCH 4 664 691 451 4 960 143 801 4 664 691 451 4 960 143 801 09 INFORMATION SOCIETY AND MEDIA 1 511 261 271 1 354 654 271 1 511 261 271 1 354 654 271 10 DIRECT RESEARCH 370 840 000 365 720 000 370 840 000 365 720 000 11 MARITIME AFFAIRS AND FISHERIES 984 611 598 897 362 121 984 611 598 897 362 121 12 INTERNAL MARKET 65 419 801 65 366 001 65 419 801 65 366 001 13 REGIONAL POLICY 37 912 392 064 24 569 643 256 109 377 165 109 377 165 38 021 769 229 24 679 020 421 14 TAXATION AND CUSTOMS UNION 130 748 625 105 850 625 130 748 625 105 850 625 15 EDUCATION AND CULTURE 1 398 343 073 1 361 386 073 1 398 343 073 1 361 386 073 16 COMMUNICATION 213 154 075 210 444 075 213 154 075 210 444 075 17 HEALTH AND CONSUMER PROTECTION 617 002 078 574 749 078 617 002 078 574 749 078 18 AREA OF FREEDOM, SECURITY AND JUSTICE 923 429 198 676 944 198 923 429 198 676 944 198 19 EXTERNAL RELATIONS 4 012 930 514 3 575 276 344 4 012 930 514 3 575 276 344 20 TRADE 79 521 772 78 014 772 79 521 772 78 014 772 21 DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES 1 869 356 351 1 679 167 751 1 869 356 351 1 679 167 751 22 ENLARGEMENT 1 079 092 368 1 659 080 862 1 079 092 368 1 659 080 862 23 HUMANITARIAN AID 796 716 719 796 716 719 796 716 719 796 716 719 24 FIGHT AGAINST FRAUD 78 351 000 74 151 000 78 351 000 74 151 000 25 COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE 186 195 522 186 195 522 186 195 522 186 195 522 26 COMMISSION'S ADMINISTRATION 969 352 759 974 052 759 969 352 759 974 052 759 27 BUDGET 277 659 904 277 659 904 277 659 904 277 659 904 28 AUDIT 10 561 499 10 561 499 10 561 499 10 561 499 29 STATISTICS 132 463 962 100 288 962 132 463 962 100 288 962 30 PENSIONS 1 159 931 000 1 159 931 000 1 159 931 000 1 159 931 000 31 LANGUAGE SERVICES 384 323 911 384 323 911 384 323 911 384 323 911 40 RESERVES 2 933 398 460 400 695 210 2 933 398 460 400 695 210 Expenditure D — Total 133 609 612 136 113 324 108 236 109 377 165 109 377 165 133 718 989 301 113 433 485 401

TITLE 13

REGIONAL POLICY

Overall objectives

— Stimulate the growth potential of the least-developed Member States and regions (Convergence).

— Strengthen regions’ competitiveness and attractiveness as well as their employment capacity by anticipating economic and social changes (Regional competitiveness and employment).

— Promote stronger integration of the territory of the EU to support balanced and sustainable development (European territorial cooperation).

— Assist candidate countries as well as potential candidate countries in their progressive alignment with the standards and policies of the European Union (Instrument for Pre-Accession Assistance).

Title Chapter Heading Appropriations 2009 Amending budget No 7 New amount Commitments Payments Commitments Payments Commitments Payments 13 01 ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA 87 459 090 87 459 090 87 459 090 87 459 090 13 03 EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL OPERATIONS 28 184 036 173 16 753 663 196 28 184 036 173 16 753 663 196 13 04 COHESION FUND 9 291 684 199 7 277 453 278 9 291 684 199 7 277 453 278 13 05 PRE-ACCESSION OPERATIONS RELATED TO THE STRUCTURAL POLICIES 337 427 225 439 282 315 337 427 225 439 282 315 13 06 SOLIDARITY FUND 11 785 377 11 785 377 109 377 165 109 377 165 121 162 542 121 162 542 Title 13 — Total 37 912 392 064 24 569 643 256 109 377 165 109 377 165 38 021 769 229 24 679 020 421

CHAPTER 13 06 —

SOLIDARITY FUND

Title Chapter Article Item Heading FF Appropriations 2009 Amending budget No 7 New amount Commitments Payments Commitments Payments Commitments Payments 13 06 SOLIDARITY FUND 13 06 01 European Union Solidarity Fund — Member States 3.2 11 785 377 11 785 377 109 377 165 109 377 165 121 162 542 121 162 542 Article 13 06 01 — Subtotal 11 785 377 11 785 377 109 377 165 109 377 165 121 162 542 121 162 542 13 06 02 European Union Solidarity Fund — Countries negotiating for accession 4 p.m. p.m. p.m. p.m. Article 13 06 02 — Subtotal p.m. p.m. p.m. p.m. Chapter 13 06 — Total 11 785 377 11 785 377 109 377 165 109 377 165 121 162 542 121 162 542

13 06 01

European Union Solidarity Fund — Member States

Appropriations 2009 Amending budget No 7 New amount Commitments Payments Commitments Payments Commitments Payments 11 785 377 11 785 377 109 377 165 109 377 165 121 162 542 121 162 542

Remarks

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

Allocation of the appropriations will be decided on in an amending budget with the sole purpose of mobilising the EU Solidarity Fund.

Legal basis

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

Regulation … of the European Parliament and of the Council No … of … establishing the European Union Solidarity Fund (OJ L …, p. …).

Reference acts

Proposal for a Regulation of the European Parliament and of the Council, submitted by the Commission on 6 April 2005, establishing the European Union Solidarity Fund (COM(2005) 108 final).

Interinstitutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (OJ C 139, 14.6.2006, p. 1).

(1) The figures in this column correspond to those in the 2009 budget plus Amending budgets No 1/2009 to No 7/2009.

(2) The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

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

(4) The figures in this column correspond to those in the 2009 budget plus Amending budgets No 1/2009 to No 7/2009.

(5) The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

(6) The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 145th meeting of the Advisory Committee on Own Resources on 12 May 2009.

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

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

(9) For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

(10) Calculation of rate: (85 476 873 284) / (115 927 095 000) = 0,737333004713005

(11) Rounded percentages.

(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2007, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for the year 2007; and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(14) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(15) Rounded percentages.

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

(17) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

Note: The difference of € 2 102 663 between the definitive amount of the 2005 UK correction (€ 4 840 982 460, as calculated above) and the previously budgeted amount of the 2005 UK correction (€ 4 838 879 797, entered in the AB 4/2006) is financed in chapter 3 5 of the AB 6/2009. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 6/2009. This ‘indirect effect’ corresponds to a payment of € 22 359 031 from the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 6/2009 is a payment of € 20 256 368 from the United Kingdom (= – € 2 102 663 + € 22 359 031).

(18) p.m. (own resources + other revenue = total revenue = total expenditure); (113 125 765 184 + 3 155 874 310 = 116 281 639 494 = 116 281 639 494).

(19) Total own resources as percentage of GNI: (113 125 765 184) / (11 592 709 500 000) = 0,98 %; own resources ceiling as percentage of GNI: 1,24 %.