Official Journal of the European Union

FINAL ADOPTION

of the general budget of the European Union for the financial year 2006

(2006/179/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), third paragraph thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to Council Decision 2000/597/EC, Euratom of 29 September 2000 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 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3), to Decision 2003/429/EC of the European Parliament and of the Council of 19 May 2003 on the adjustment of the financial perspective for enlargement (4) and to Decision 2003/430/EC of the European Parliament and of the Council of 19 May 2003 on the revision of the financial perspective (5),

Having regard to the draft general budget of the European Union for the financial year 2006, which the Council established on 15 July 2005,

Having regard to the resolution adopted by Parliament on 27 October 2005 on the draft general budget of the European Union for the financial year 2006, Section III — Commission,

Having regard to the resolution adopted by Parliament on 27 October 2005 on the draft general budget of the European Union for the financial year 2006, 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(A) — European Ombudsman, Section VIII(B) — European Data Protection Supervisor,

Having regard to the amendments and proposed modifications to the draft general budget adopted by Parliament on 27 October 2005,

Having regard to the Council's modifications to the amendments and proposed modifications adopted by Parliament to the draft general budget,

Having regard to the budget conciliation of 24 November 2005 as concluded at the Trialogue of 30 November 2005,

Having regard to the decision of the European Parliament and of the Council of 15 December 2005 on the mobilisation of the flexibility instrument according to point 24 of the Interinstitutional Agreement of 6 May 1999 in favour of the rehabilitation and reconstruction of Iraq, the rehabilitation and reconstruction assistance to Tsunami-affected countries, the Sugar protocol countries affected by the reform of the sugar regime during 2006 and the Common Foreign and Security Policy,

Having regard to Rule 69 of and Annex IV to Parliament's Rules of Procedure,

Having regard to the resolution adopted by Parliament on 15 December 2005,

DECLARES:

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community has been completed and the general budget of the European Union for the financial year 2006 has been finally adopted.

(1) OJ L 253, 7.10.2000, p. 42.

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

(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

(4) OJ L 147, 14.6.2003, p. 25.

(5) OJ L 147, 14.6.2003, p. 31.

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

CONTENTS — VOLUME I

GENERAL STATEMENT OF REVENUE

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

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

— Title 1: Own resources I/22

— Title 3: Surpluses, balances and adjustments I/40

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/50

— Title 5: Revenue accruing from the administrative operation of the institutions I/59

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/72

— Title 7: Interest on late payments and fines I/93

— Title 8: Borrowing-and-lending operations I/97

— Title 9: Miscellaneous revenue I/111

C. Staff I/113

D. Buildings of the European Union I/161

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/168

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/168

— Title 5: Revenue accruing from the administrative operation of the institution I/171

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/177

— Title 9: Miscellaneous revenue I/179

— Expenditure I/181

— Title 1: Expenditure relating to persons working with the institution I/182

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/199

— Title 3: Expenditure resulting from general functions carried out by the institution I/209

— Title 4: Expenditure resulting from special functions carried out by the institution I/219

— Title 10: Other expenditure I/223

Section II: Council

— Revenue I/228

— Title 4: Miscellaneous Community taxes, levies and dues I/228

— Title 5: Revenue accruing from the administrative operation of the institution I/231

— Title 6: Contributions and repayments under Community agreements and programmes I/237

— Title 7: Interest on late payments I/239

— Title 9: Miscellaneous revenue I/241

— Expenditure I/243

— Title 1: Expenditure relating to persons working with the institution I/244

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/258

— Title 3: Expenditure arising out of the institution's performance of missions I/273

— Title 10: Other expenditure I/286

Section IV: Court of Justice

— Revenue I/292

— Title 4: Revenue from persons working with the institution I/292

— Title 5: Revenue accruing from the administration of the institution I/295

— Title 9: Miscellaneous revenue I/300

— Expenditure I/303

— Title 1: Expenditure relating to persons working with the institution I/304

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/330

— Title 3: Expenditure resulting from special functions carried out by the institution I/347

— Title 10: Other expenditure I/349

Section V: Court of Auditors

— Revenue I/354

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

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

— Title 9: Miscellaneous revenue I/363

— Expenditure I/365

— Title 1: Expenditure relating to persons working for the institution I/366

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/390

— Title 10: Other expenditure I/407

Section VI: European Economic and Social Committee

— Revenue I/412

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/412

— Title 5: Revenue accruing from the administrative operation of the institution I/415

— Title 9: Miscellaneous revenue I/421

— Expenditure I/423

— Title 1: Expenditure relating to persons working with the institution I/425

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/446

— Title 10: Other expenditure I/463

Section VII: Committee of the Regions

— Revenue I/468

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/468

— Title 5: Revenue accruing from the administrative operation of the institution I/471

— Title 9: Miscellaneous revenue I/478

— Expenditure I/480

— Title 1: Expenditure relating to persons working with the institution I/482

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/504

— Title 10: Other expenditure I/522

Section VIII: European Ombudsman and European Data-protection Supervisor

— Part A: European Ombudsman I/529

— Revenue I/530

— Title A-4: Miscellaneous Community taxes, levies and charges I/530

— Title A-6: Other contributions and refunds I/533

— Title A-9: Miscellaneous revenue I/535

— Expenditure I/537

— Title A-1: Expenditure relating to persons working with the institution I/539

— Title A-2: Buildings, equipment and miscellaneous operating expenditure I/549

— Title A-3: Expenditure resulting from special functions carried out by the institution I/555

— Title A-10: Other expenditure I/561

— Part B: European Data-protection Supervisor I/563

— Revenue I/564

— Title B-4: Miscellaneous Community taxes, levies and charges I/564

— Title B-9: Miscellaneous revenue I/567

— Expenditure I/569

— Title B-1: Expenditure relating to persons working with the institution I/570

— Title B-2: Buildings, equipment and miscellaneous operating expenditure I/583

— Title B-10: Other expenditure I/589

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 Community 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 euro and the accounts shall be presented in euro.

— 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 for the 25 current Member States totals EUR 121 190,91 million in commitment appropriations and EUR 111 969,61 million in payment appropriations, representing growth rates of 4,51 % and 5,95 % respectively by comparison with the 2005 budget.

Budgetary revenue for the 25 Member States totals EUR 111 969,61 million. The uniform rate of call for the VAT resource is 0,3095 % whilst that for the GNI resource is 0,7267 %. Traditional own resources (customs duties, agricultural duties and sugar levies) account for 12,70 % of the financing of the budget for 2006. The VAT resource accounts for 14,19 % and the GNI resource for 71,95 %. Miscellaneous revenue for this financial year is estimated at EUR 1 297,69 million.

The own resources needed to finance the 2006 budget account for 1,00 % of the Member States’ 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 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).

The tables below set out step by step the method used to calculate the financing of the 2006 budget for the 25 Member States.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2006 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

EXPENDITURE

Description Budget 2006 Budget 2005 (1) Change (%) 1. Agriculture 50 991 020 000 48 464 850 000 +5,21 2. Structural operations 35 639 599 237 32 396 027 704 +10,01 3. Internal policies 8 889 218 143 8 016 662 269 +10,88 4. External action 5 369 049 920 5 476 162 603 –1,96 5. Administration 6 656 369 817 6 292 367 368 +5,78 6. Reserves 458 000 000 446 000 000 +2,69 7. Pre-accession strategy 2 892 850 000 3 286 990 000 –11,99 8. Compensation 1 073 500 332 1 304 988 996 –17,74 Total expenditure (2) 111 969 607 449 105 684 048 940 +5,95





REVENUE

Description Budget 2006 Budget 2005 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 297 689 094 1 585 916 305 –18,71 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 2 736 707 563 Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) p.m. p.m. Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. 525 961 402 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 2 451 315 772 Total revenue for Titles 3 to 9 1 297 689 094 7 299 901 042 –82,22 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 14 225 100 000 13 944 000 000 +2,02 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 15 884 321 797 15 556 051 275 +2,11 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 80 562 496 558 68 884 096 623 +16,95 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (4) 110 671 918 355 98 384 147 898 +12,49 Total revenue (5) 111 969 607 449 105 684 048 940 +5,95





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (6) Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1 310 215 000 3 128 969 000 50 1 564 484 500 1 310 215 000 Czech Republic 602 106 000 994 862 000 50 497 431 000 497 431 000 Czech Republic Denmark 819 859 000 2 099 021 000 50 1 049 510 500 819 859 000 Germany 9 799 832 000 22 810 270 000 50 11 405 135 000 9 799 832 000 Estonia 55 930 000 98 555 000 50 49 277 500 49 277 500 Estonia Greece 1 072 870 000 1 893 940 000 50 946 970 000 946 970 000 Greece Spain 5 426 125 000 9 003 310 000 50 4 501 655 000 4 501 655 000 Spain France 8 370 700 000 17 612 620 000 50 8 806 310 000 8 370 700 000 Ireland 789 535 000 1 416 737 000 50 708 368 500 708 368 500 Ireland Italy 6 337 513 000 14 454 499 000 50 7 227 249 500 6 337 513 000 Cyprus 108 709 000 135 816 000 50 67 908 000 67 908 000 Cyprus Latvia 57 459 000 129 939 000 50 64 969 500 57 459 000 Lithuania 132 640 000 210 135 000 50 105 067 500 105 067 500 Lithuania Luxembourg 170 252 000 256 440 000 50 128 220 000 128 220 000 Luxembourg Hungary 404 168 000 906 498 000 50 453 249 000 404 168 000 Malta 35 810 000 45 841 000 50 22 920 500 22 920 500 Malta Netherlands 2 359 925 000 4 865 105 000 50 2 432 552 500 2 359 925 000 Austria 1 084 190 000 2 479 885 000 50 1 239 942 500 1 084 190 000 Poland 1 325 076 000 2 398 275 000 50 1 199 137 500 1 199 137 500 Poland Portugal 941 550 000 1 429 050 000 50 714 525 000 714 525 000 Portugal Slovenia 158 752 000 292 944 000 50 146 472 000 146 472 000 Slovenia Slovakia 165 376 000 394 000 000 50 197 000 000 165 376 000 Finland 699 620 000 1 613 560 000 50 806 780 000 699 620 000 Sweden 1 268 455 000 3 078 609 000 50 1 539 304 500 1 268 455 000 United Kingdom 9 765 154 000 19 112 000 000 50 9 556 000 000 9 556 000 000 United Kingdom Total 53 261 821 000 110 860 880 000 55 430 440 000 51 321 264 500





Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2006. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction Example: Germany Germany’s theoretical VAT contribution = 9 799 832 000 / (51 321 264 500 – 9 556 000 000) × 1/4 × 5 685 342 107 = 333 503 200 (2) calculation of the frozen rate: Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)]/[EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)] Frozen rate = 5 685 342 107 – (333 503 200 + 80 311 840 + 36 896 636 + 43 167 455)]/[51 321 264 500 – (9 556 000 000 + 9 799 832 000 + 2 359 925 000 + 1 084 190 000 + 1 268 455 000)] Frozen rate = 0,190492392346244 % Uniform rate 0,5 % – 0,190492392346244 % = 0,309507607653756 %





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State 1 % of capped VAT base Maximum VAT call rate (in %) Uniform rate of VAT own resources (in %) VAT own resources at uniform rate (1) (2) (3) (4) = (1) × (3) Belgium 1 310 215 000 0,50 0,309507608 405 521 510 Czech Republic 497 431 000 0,50 0,309507608 153 958 679 Denmark 819 859 000 0,50 0,309507608 253 752 598 Germany 9 799 832 000 0,50 0,309507608 3 033 122 558 Estonia 49 277 500 0,50 0,309507608 15 251 761 Greece 946 970 000 0,50 0,309507608 293 094 419 Spain 4 501 655 000 0,50 0,309507608 1 393 296 470 France 8 370 700 000 0,50 0,309507608 2 590 795 331 Ireland 708 368 500 0,50 0,309507608 219 245 440 Italy 6 337 513 000 0,50 0,309507608 1 961 508 487 Cyprus 67 908 000 0,50 0,309507608 21 018 043 Latvia 57 459 000 0,50 0,309507608 17 783 998 Lithuania 105 067 500 0,50 0,309507608 32 519 191 Luxembourg 128 220 000 0,50 0,309507608 39 685 065 Hungary 404 168 000 0,50 0,309507608 125 093 071 Malta 22 920 500 0,50 0,309507608 7 094 069 Netherlands 2 359 925 000 0,50 0,309507608 730 414 741 Austria 1 084 190 000 0,50 0,309507608 335 565 053 Poland 1 199 137 500 0,50 0,309507608 371 142 179 Portugal 714 525 000 0,50 0,309507608 221 150 923 Slovenia 146 472 000 0,50 0,309507608 45 334 198 Slovakia 165 376 000 0,50 0,309507608 51 185 130 Finland 699 620 000 0,50 0,309507608 216 537 712 Sweden 1 268 455 000 0,50 0,309507608 392 596 472 United Kingdom 9 556 000 000 0,50 0,309507608 2 957 654 699 Total 51 321 264 500 15 884 321 797





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’, own resources ‘Additional base’ own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 128 969 000 2 273 818 811 Czech Republic 994 862 000 722 965 274 Denmark 2 099 021 000 1 525 356 574 Germany 22 810 270 000 16 576 201 617 Estonia 98 555 000 71 619 825 Greece 1 893 940 000 1 376 324 405 Spain 9 003 310 000 6 542 696 855 France 17 612 620 000 12 799 074 282 Ireland 1 416 737 000 1 029 541 437 Italy 14 454 499 000 10 504 070 741 Cyprus 135 816 000 98 697 359 Latvia 129 939 000 0,7266991 (7) 94 426 548 Lithuania 210 135 000 152 704 906 Luxembourg 256 440 000 186 354 705 Hungary 906 498 000 658 751 239 Malta 45 841 000 33 312 611 Netherlands 4 865 105 000 3 535 467 198 Austria 2 479 885 000 1 802 130 082 Poland 2 398 275 000 1 742 824 172 Portugal 1 429 050 000 1 038 489 282 Slovenia 292 944 000 212 882 128 Slovakia 394 000 000 286 319 427 Finland 1 613 560 000 1 172 572 525 Sweden 3 078 609 000 2 237 222 246 United Kingdom 19 112 000 000 13 888 672 309 Total 110 860 880 000 80 562 496 558





TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State Reserve for loans and loan guarantees Reserve for emergency aid GNI own resources excluding reserves GNI own resources at uniform rate (1) (2) (3) (4) = (1) + (2) + (3) Belgium 6 463 361 6 463 361 2 260 892 089 2 273 818 811 Czech Republic 2 055 039 2 055 039 718 855 196 722 965 274 Denmark 4 335 847 4 335 847 1 516 684 880 1 525 356 574 Germany 47 118 080 47 118 080 16 481 965 457 16 576 201 617 Estonia 203 580 203 580 71 212 665 71 619 825 Greece 3 912 221 3 912 221 1 368 499 963 1 376 324 405 Spain 18 597 705 18 597 705 6 505 501 445 6 542 696 855 France 36 381 544 36 381 544 12 726 311 194 12 799 074 282 Ireland 2 926 486 2 926 486 1 023 688 465 1 029 541 437 Italy 29 857 965 29 857 965 10 444 354 811 10 504 070 741 Cyprus 280 549 280 549 98 136 261 98 697 359 Latvia 268 409 268 409 93 889 730 94 426 548 Lithuania 434 066 434 066 151 836 774 152 704 906 Luxembourg 529 716 529 716 185 295 273 186 354 705 Hungary 1 872 509 1 872 509 655 006 221 658 751 239 Malta 94 692 94 692 33 123 227 33 312 611 Netherlands 10 049 614 10 049 614 3 515 367 970 3 535 467 198 Austria 5 122 579 5 122 579 1 791 884 924 1 802 130 082 Poland 4 954 002 4 954 002 1 732 916 168 1 742 824 172 Portugal 2 951 920 2 951 920 1 032 585 442 1 038 489 282 Slovenia 605 120 605 120 211 671 888 212 882 128 Slovakia 813 867 813 867 284 691 693 286 319 427 Finland 3 333 053 3 333 053 1 165 906 419 1 172 572 525 Sweden 6 359 335 6 359 335 2 224 503 576 2 237 222 246 United Kingdom 39 478 741 39 478 741 13 809 714 827 13 888 672 309 Total 229 000 000 229 000 000 80 104 496 558 80 562 496 558 Percentage of 1 % of GNI 0,0021 0,0021 0,7226 0,7267





TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2005 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description Coefficient (8) (%) Amount 1. United Kingdom’s share (in %) of total notional non-capped VAT bases 17,8134 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure 7,1843 3. (1) – (2) 10,6290 4. Total allocated expenditure 93 429 615 393 5. Pre-accession expenditure (PAE) (9) 1 755 539 532 6. PAE-adjusted total allocated expenditure = (4) – (5) 91 674 075 861 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 431 081 164 8. United Kingdom’s advantage (10) 747 129 835 9. Basic compensation for the United Kingdom = (7) – (8) 5 683 951 329 10. Windfall gains deriving from traditional own resources (11) –1 390 778 11. Correction for the United Kingdom = (9) – (10) 5 685 342 107





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 685 342 107 (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 2,82 3,41 5,35 1,45 4,86 276 481 607 Czech Republic 0,90 1,08 1,70 0,46 1,55 87 907 884 Denmark 1,89 2,29 3,59 0,97 3,26 185 473 457 Germany 20,58 24,86 0,00 –18,65 0,00 6,22 353 367 227 Estonia 0,09 0,11 0,17 0,05 0,15 8 708 506 Greece 1,71 2,06 3,24 0,88 2,94 167 352 113 Spain 8,12 9,81 15,39 4,18 13,99 795 549 465 France 15,89 19,20 30,10 8,18 27,37 1 556 284 347 Ireland 1,28 1,54 2,42 0,66 2,20 125 185 555 Italy 13,04 15,75 24,70 6,71 22,47 1 277 226 814 Cyprus 0,12 0,15 0,23 0,06 0,21 12 000 958 Latvia 0,12 0,14 0,22 0,06 0,20 11 481 655 Lithuania 0,19 0,23 0,36 0,10 0,33 18 567 925 Luxembourg 0,23 0,28 0,44 0,12 0,40 22 659 522 Hungary 0,82 0,99 1,55 0,42 1,41 80 099 874 Malta 0,04 0,05 0,08 0,02 0,07 4 050 597 Netherlands 4,39 5,30 0,00 –3,98 0,00 1,33 75 368 185 Austria 2,24 2,70 0,00 –2,03 0,00 0,68 38 417 348 Poland 2,16 2,61 4,10 1,11 3,73 211 916 106 Portugal 1,29 1,56 2,44 0,66 2,22 126 273 555 Slovenia 0,26 0,32 0,50 0,14 0,46 25 885 085 Slovakia 0,36 0,43 0,67 0,18 0,61 34 814 584 Finland 1,46 1,76 2,76 0,75 2,51 142 577 207 Sweden 2,78 3,36 0,00 –2,52 0,00 0,84 47 692 531 United Kingdom 17,24 0,00 0,00 0,00 0,00 — Total 100,00 100,00 100,00 –27,17 27,17 100,00 5 685 342 107

The calculations are made to 15 decimal places.

TABLE 7

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

Member State Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) VAT own resources at uniform rate GNI own resources excluding reserves GNI own resources, reserves Correction for the United Kingdom VAT Total own resources (12) Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (4) + (5) + (6) + (7) + (8) (10) Belgium 10 800 000 33 600 000 1 441 900 000 1 486 300 000 405 521 510 2 260 892 089 12 926 722 276 481 607 4 442 121 928 4,01 Czech Republic 2 600 000 6 500 000 158 800 000 167 900 000 153 958 679 718 855 196 4 110 078 87 907 884 1 132 731 837 1,02 Denmark 15 800 000 19 100 000 226 400 000 261 300 000 253 752 598 1 516 684 880 8 671 694 185 473 457 2 225 882 629 2,01 Germany 115 500 000 159 900 000 2 517 300 000 2 792 700 000 3 033 122 558 16 481 965 457 94 236 160 353 367 227 22 755 391 402 20,56 Estonia 400 000 — 16 900 000 17 300 000 15 251 761 71 212 665 407 160 8 708 506 112 880 092 0,10 Greece 7 300 000 4 100 000 191 300 000 202 700 000 293 094 419 1 368 499 963 7 824 442 167 352 113 2 039 470 937 1,84 Spain 38 000 000 16 600 000 1 101 900 000 1 156 500 000 1 393 296 470 6 505 501 445 37 195 410 795 549 465 9 888 042 790 8,93 France 58 900 000 153 000 000 1 027 300 000 1 239 200 000 2 590 795 331 12 726 311 194 72 763 088 1 556 284 347 18 185 353 960 16,43 Ireland 400 000 4 700 000 149 900 000 155 000 000 219 245 440 1 023 688 465 5 852 972 125 185 555 1 528 972 432 1,38 Italy 58 900 000 21 100 000 1 333 100 000 1 413 100 000 1 961 508 487 10 444 354 811 59 715 930 1 277 226 814 15 155 906 042 13,69 Cyprus 1 900 000 — 38 200 000 40 100 000 21 018 043 98 136 261 561 098 12 000 958 171 816 360 0,16 Latvia 400 000 600 000 19 700 000 20 700 000 17 783 998 93 889 730 536 818 11 481 655 144 392 201 0,13 Lithuania 1 300 000 1 000 000 32 000 000 34 300 000 32 519 191 151 836 774 868 132 18 567 925 238 092 022 0,22 Luxembourg 100 000 — 13 800 000 13 900 000 39 685 065 185 295 273 1 059 432 22 659 522 262 599 292 0,24 Hungary 3 200 000 5 300 000 130 400 000 138 900 000 125 093 071 655 006 221 3 745 018 80 099 874 1 002 844 184 0,91 Malta 1 200 000 9 000 000 10 200 000 7 094 069 33 123 227 189 384 4 050 597 54 657 277 0,05 Netherlands 170 000 000 37 400 000 1 209 300 000 1 416 700 000 730 414 741 3 515 367 970 20 099 228 75 368 185 5 757 950 124 5,20 Austria 4 000 000 15 200 000 186 100 000 205 300 000 335 565 053 1 791 884 924 10 245 158 38 417 348 2 381 412 483 2,15 Poland 20 900 000 30 500 000 217 900 000 269 300 000 371 142 179 1 732 916 168 9 908 004 211 916 106 2 595 182 457 2,34 Portugal 19 900 000 1 900 000 93 900 000 115 700 000 221 150 923 1 032 585 442 5 903 840 126 273 555 1 501 613 760 1,36 Slovenia 100 000 500 000 31 100 000 31 700 000 45 334 198 211 671 888 1 210 240 25 885 085 315 801 411 0,29 Slovakia 600 000 5 200 000 46 800 000 52 600 000 51 185 130 284 691 693 1 627 734 34 814 584 424 919 141 0,38 Finland 3 000 000 3 600 000 100 200 000 106 800 000 216 537 712 1 165 906 419 6 666 106 142 577 207 1 638 487 444 1,48 Sweden 8 700 000 8 800 000 313 700 000 331 200 000 392 596 472 2 224 503 576 12 718 670 47 692 531 3 008 711 249 2,72 United Kingdom 219 600 000 27 600 000 2 298 500 000 2 545 700 000 2 957 654 699 13 809 714 827 78 957 482 –5 685 342 107 13 706 684 901 12,38 Total 763 500 000 556 200 000 12 905 400 000 14 225 100 000 15 884 321 797 80 104 496 558 458 000 000 — 110 671 918 355 100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2006 Financial year 2005 Financial year 2004 1 OWN RESOURCES 110 671 918 355 98 384 147 898 95 051 421 648,09 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 5 713 984 737 5 694 872 994,11 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND WITH OTHER COMMUNITY BODIES 1 034 904 640 798 460 359 762 985 620,08 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 78 630 000 54 035 000 180 921 358,92 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES 15 000 000 360 000 000 1 275 865 940,11 7 INTEREST ON LATE PAYMENTS AND FINES 120 000 000 318 000 000 470 135 008,34 8 BORROWING-AND-LENDING OPERATIONS 29 028 454 25 359 946 31 484 111,81 9 MISCELLANEOUS REVENUE 20 126 000 30 061 000 44 259 565,89 GRAND TOTAL 111 969 607 449 105 684 048 940 103 511 946 247,35

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2006 Financial year 2005 Financial year 2004 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) 763 500 000 1 119 400 000 1 313 393 181,17 Article 1 0 0 — Total 763 500 000 1 119 400 000 1 313 393 181,17 CHAPTER 1 0 — TOTAL 763 500 000 1 119 400 000 1 313 393 181,17 CHAPTER 1 1 1 1 0 Sugar production levies 547 100 000 628 700 000 413 144 497,22 1 1 1 Sugar storage levies p.m. p.m. –85 802,17 1 1 2 Isoglucose production levies 6 700 000 7 200 000 3 707 832,67 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. –18 093 826,88 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. 0,— 1 1 5 Production levy for inulin syrup 2 400 000 2 100 000 2 949 953,77 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 p.m. 155 800 000 17,93 CHAPTER 1 1 — TOTAL 556 200 000 793 800 000 401 622 672,54 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom 12 905 400 000 12 030 800 000 10 592 094 999,20 CHAPTER 1 2 — TOTAL 12 905 400 000 12 030 800 000 10 592 094 999,20 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom 15 884 321 797 15 556 051 275 13 679 345 946,60 CHAPTER 1 3 — TOTAL 15 884 321 797 15 556 051 275 13 679 345 946,60 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid 80 104 496 558 68 438 096 623 69 030 693 519,50 1 4 0 2 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees 229 000 000 223 000 000 183 525 964,54 1 4 0 3 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve 229 000 000 223 000 000 0,— Article 1 4 0 — Total 80 562 496 558 68 884 096 623 69 214 219 484,04 CHAPTER 1 4 — TOTAL 80 562 496 558 68 884 096 623 69 214 219 484,04 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom 0 0 – 149 254 635,46 CHAPTER 1 5 — TOTAL 0 0 – 149 254 635,46 Title 1 — Total 110 671 918 355 98 384 147 898 95 051 421 648,09 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 2000/597/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

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 2006 Financial year 2005 Financial year 2004 763 500 000 1 119 400 000 1 313 393 181,17

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

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

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(a) thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 10 800 000 15 847 010 18 956 640,10 Czech Republic 2 600 000 3 825 140 2 266 375,79 Denmark 15 800 000 23 087 454 27 687 373,36 Germany 115 500 000 169 399 073 203 080 204,83 Estonia 400 000 683 061 376 013,95 Greece 7 300 000 10 792 360 12 860 743,64 Spain 38 000 000 55 737 759 66 799 309,68 France 58 900 000 86 338 882 103 453 065,97 Ireland 400 000 546 449 691 320,88 Italy 58 900 000 86 338 882 103 592 670,05 Cyprus 1 900 000 2 732 243 1 663 615,24 Latvia 400 000 546 449 322 701,07 Lithuania 1 300 000 1 775 958 1 105 313,88 Luxembourg 100 000 136 612 240 035,78 Hungary 3 200 000 4 644 813 2 805 783,88 Malta 1 200 000 1 775 958 1 034 859,88 Netherlands 170 000 000 249 180 571 298 766 866,75 Austria 4 000 000 5 874 323 7 079 076,30 Poland 20 900 000 30 601 123 18 377 737,66 Portugal 19 900 000 29 235 001 34 981 471,85 Slovenia 100 000 136 612 104 644,— Slovakia 600 000 956 285 552 141,95 Finland 3 000 000 4 371 589 5 252 871,50 Sweden 8 700 000 12 841 543 15 356 881,28 United Kingdom 219 600 000 321 994 850 385 985 461,90 Item 1 0 0 0 — Total 763 500 000 1 119 400 000 1 313 393 181,17

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

1 1 0 Sugar production levies

Financial year 2006 Financial year 2005 Financial year 2004 547 100 000 628 700 000 413 144 497,22

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

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

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

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), as last amended by Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 30 600 000 33 100 000 25 974 363,01 Czech Republic 6 500 000 6 600 000 0,— Denmark 19 100 000 20 700 000 15 992 095,55 Germany 159 300 000 172 100 000 133 044 587,91 Estonia — — 0,— Greece 3 900 000 8 200 000 2 335 871,53 Spain 15 800 000 16 400 000 14 478 814,68 France 152 400 000 164 400 000 128 060 899,50 Ireland 4 700 000 5 100 000 4 173 663,91 Italy 20 800 000 57 800 000 9 046 719,13 Cyprus — — 0,— Latvia 600 000 600 000 0,— Lithuania 1 000 000 1 000 000 0,— Luxembourg — — 0,— Hungary 4 100 000 5 400 000 0,— Malta — — 0,— Netherlands 36 600 000 39 600 000 30 822 216,39 Austria 15 200 000 16 400 000 12 872 803,30 Poland 30 300 000 31 600 000 0,— Portugal 1 700 000 2 100 000 1 466 724,68 Slovenia 500 000 400 000 0,— Slovakia 4 700 000 5 300 000 0,— Finland 3 400 000 3 600 000 3 059 892,28 Sweden 8 800 000 9 300 000 7 798 912,97 United Kingdom 27 100 000 29 000 000 24 016 932,38 Article 1 1 0 — Total 547 100 000 628 700 000 413 144 497,22

1 1 1 Sugar storage levies

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. –85 802,17

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

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

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

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. –85 802,17 Ireland 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,— Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 1 — Total p.m. p.m. –85 802,17

1 1 2 Isoglucose production levies

Financial year 2006 Financial year 2005 Financial year 2004 6 700 000 7 200 000 3 707 832,67

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

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

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

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), as last amended by Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 1 400 000 1 400 000 1 112 240,02 Czech Republic — 300 000 0,— Denmark — — 0,— Germany 600 000 700 000 491 855,91 Estonia — — 0,— Greece 200 000 200 000 183 203,80 Spain 800 000 900 000 758 656,49 France 400 000 400 000 298 719,75 Ireland — — 0,— Italy 300 000 400 000 288 451,11 Cyprus — — 0,— Latvia — — 0,— Lithuania — 100 000 0,— Luxembourg — — 0,— Hungary 1 200 000 200 000 0,— Malta — — 0,— Netherlands 200 000 200 000 129 303,68 Austria — — 0,— Poland 200 000 1 300 000 0,— Portugal 200 000 200 000 140 923,53 Slovenia — — 0,— Slovakia 500 000 200 000 0,— Finland 200 000 200 000 49 075,66 Sweden — — 0,— United Kingdom 500 000 500 000 255 402,72 Article 1 1 2 — Total 6 700 000 7 200 000 3 707 832,67

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

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. –18 093 826,88

Forecasts from 2003 onwards are net figures (without 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), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. –18 093 826,88 Estonia — — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland 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,— 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. –18 093 826,88

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

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. 0,—

Forecasts from 2003 onwards are net figures (without 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), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. p.m. 0,— Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — 0,— Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland 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,— 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 4 — Total p.m. p.m. 0,—

1 1 5 Production levy for inulin syrup

Financial year 2006 Financial year 2005 Financial year 2004 2 400 000 2 100 000 2 949 953,77

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

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

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

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), as last amended by Commission Regulation No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 1 600 000 1 400 000 2 240 028,51 Czech Republic — — 0,— Denmark — — 0,— Germany — — 0,— Estonia — — 0,— Greece — — 0,— Spain — — 0,— France 200 000 200 000 182 627,25 Ireland — — 0,— Italy — — 0,— Cyprus — — 0,— Latvia — — 0,— Lithuania — — 0,— Luxembourg — — 0,— Hungary — — 0,— Malta — — 0,— Netherlands 600 000 500 000 527 298,01 Austria — — 0,— Poland — — 0,— Portugal — — 0,— Slovenia — — 0,— Slovakia — — 0,— Finland — — 0,— Sweden — — 0,— United Kingdom — — 0,— Article 1 1 5 — Total 2 400 000 2 100 000 2 949 953,77

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

Financial year 2006 Financial year 2005 Financial year 2004 p.m. 155 800 000 17,93

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

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

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), as last amended by Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. 8 800 000 0,— Czech Republic p.m. 1 700 000 0,— Denmark p.m. 5 000 000 0,— Germany p.m. 42 200 000 0,— Estonia — — 0,— Greece p.m. 2 000 000 0,— Spain p.m. 4 200 000 0,— France p.m. 40 300 000 0,— Ireland p.m. 1 300 000 0,— Italy p.m. 14 200 000 0,— Cyprus — — 0,— Latvia p.m. 200 000 0,— Lithuania p.m. 200 000 0,— Luxembourg — — 0,— Hungary p.m. 1 400 000 0,— Malta — — 0,— Netherlands p.m. 9 800 000 0,— Austria p.m. 4 000 000 0,— Poland p.m. 8 000 000 0,— Portugal p.m. 500 000 0,— Slovenia p.m. 200 000 0,— Slovakia p.m. 1 400 000 0,— Finland p.m. 900 000 17,93 Sweden p.m. 2 300 000 0,— United Kingdom p.m. 7 200 000 0,— Article 1 1 6 — Total p.m. 155 800 000 17,93

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

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

Financial year 2006 Financial year 2005 Financial year 2004 12 905 400 000 12 030 800 000 10 592 094 999,20

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

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

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(b) thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 1 441 900 000 1 342 900 000 1 230 594 736,18 Czech Republic 158 800 000 134 000 000 58 144 169,61 Denmark 226 400 000 230 400 000 213 819 811,34 Germany 2 517 300 000 2 302 600 000 2 087 970 974,17 Estonia 16 900 000 15 200 000 6 716 052,86 Greece 191 300 000 188 100 000 181 129 577,94 Spain 1 101 900 000 1 008 000 000 872 676 577,80 France 1 027 300 000 960 600 000 902 991 795,64 Ireland 149 900 000 133 700 000 123 543 136,16 Italy 1 333 100 000 1 271 500 000 1 123 630 191,60 Cyprus 38 200 000 35 800 000 17 295 230,04 Latvia 19 700 000 17 600 000 7 525 166,39 Lithuania 32 000 000 29 800 000 13 254 861,88 Luxembourg 13 800 000 13 100 000 12 347 167,08 Hungary 130 400 000 116 900 000 51 504 400,78 Malta 9 000 000 8 600 000 4 070 840,79 Netherlands 1 209 300 000 1 136 800 000 1 046 798 020,36 Austria 186 100 000 165 600 000 156 086 358,06 Poland 217 900 000 202 700 000 94 404 552,78 Portugal 93 900 000 89 500 000 85 129 760,25 Slovenia 31 100 000 28 600 000 12 205 051,27 Slovakia 46 800 000 42 900 000 18 590 358,21 Finland 100 200 000 95 900 000 86 284 818,75 Sweden 313 700 000 308 900 000 292 063 468,18 United Kingdom 2 298 500 000 2 151 100 000 1 893 317 921,08 Article 1 2 0 — Total 12 905 400 000 12 030 800 000 10 592 094 999,20

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

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

Financial year 2006 Financial year 2005 Financial year 2004 15 884 321 797 15 556 051 275 13 679 345 946,60

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is of 0,3095 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for the United Kingdom.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(c) thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 405 521 510 398 889 295 338 094 428,01 Czech Republic 153 958 679 145 668 087 80 115 315,65 Denmark 253 752 598 252 011 701 224 516 581,91 Germany 3 033 122 558 3 033 119 602 2 820 402 170,01 Estonia 15 251 761 14 258 320 7 666 095,97 Greece 293 094 419 281 291 814 245 612 928,— Spain 1 393 296 470 1 340 497 310 1 170 015 369,— France 2 590 795 331 2 571 592 189 2 260 620 415,— Ireland 219 245 440 209 926 616 176 029 002,01 Italy 1 961 508 487 1 928 340 859 1 644 639 094,01 Cyprus 21 018 043 20 392 804 12 068 686,02 Latvia 17 783 998 16 541 425 8 467 997,01 Lithuania 32 519 191 30 415 704 15 273 514,11 Luxembourg 39 685 065 38 392 981 32 925 249,01 Hungary 125 093 071 118 642 944 76 629 133,49 Malta 7 094 069 6 994 444 4 437 106,75 Netherlands 730 414 741 733 585 232 662 714 078,01 Austria 335 565 053 332 550 012 317 906 880,01 Poland 371 142 179 358 314 464 189 977 735,07 Portugal 221 150 923 217 892 449 196 887 528,01 Slovenia 45 334 198 43 539 704 25 108 902,05 Slovakia 51 185 130 49 051 075 29 240 525,02 Finland 216 537 712 213 854 931 191 496 722,01 Sweden 392 596 472 392 456 607 360 348 288,23 United Kingdom 2 957 654 699 2 807 830 706 2 588 152 202,23 Article 1 3 0 — Total 15 884 321 797 15 556 051 275 13 679 345 946,60

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

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

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

Financial year 2006 Financial year 2005 Financial year 2004 80 104 496 558 68 438 096 623 69 030 693 519,50

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,7226 %.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 2 260 892 089 1 942 631 218 1 957 127 239,— Czech Republic 718 855 196 593 417 228 372 015 901,34 Denmark 1 516 684 880 1 309 413 333 1 337 097 117,41 Germany 16 481 965 457 14 363 007 141 15 029 913 389,— Estonia 71 212 665 58 085 014 35 592 612,82 Greece 1 368 499 963 1 145 916 120 1 140 346 543,01 Spain 6 505 501 445 5 460 868 041 5 432 218 047,01 France 12 726 311 194 10 966 252 235 11 162 121 106,— Ireland 1 023 688 465 855 191 236 817 278 085,01 Italy 10 444 354 811 8 985 652 292 9 240 102 022,— Cyprus 98 136 261 83 075 445 56 032 646,80 Latvia 93 889 730 75 814 415 44 852 065,65 Lithuania 151 836 774 123 906 363 78 578 709,32 Luxembourg 185 295 273 156 403 899 152 867 335,01 Hungary 655 006 221 544 548 215 355 802 196,51 Malta 33 123 227 28 493 705 20 599 038,24 Netherlands 3 515 367 970 3 061 036 622 3 186 608 871,01 Austria 1 791 884 924 1 547 976 387 1 585 928 468,— Poland 1 732 916 168 1 459 688 124 882 539 153,06 Portugal 1 032 585 442 887 642 146 914 121 313,— Slovenia 211 671 888 177 370 426 116 577 096,46 Slovakia 284 691 693 236 641 760 149 999 429,40 Finland 1 165 906 419 1 004 703 856 1 019 244 883,01 Sweden 2 224 503 576 1 931 925 196 1 925 776 802,92 United Kingdom 13 809 714 827 11 438 436 206 12 017 353 448,51 Item 1 4 0 0 — Total 80 104 496 558 68 438 096 623 69 030 693 519,50

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

Financial year 2006 Financial year 2005 Financial year 2004 229 000 000 223 000 000 183 525 964,54

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), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 6 463 361 6 329 907 5 191 216,15 Czech Republic 2 055 039 1 933 602 986 342,33 Denmark 4 335 847 4 266 617 3 548 745,71 Germany 47 118 080 46 800 697 39 866 353,15 Estonia 203 580 189 265 94 407,94 Greece 3 912 221 3 733 875 3 024 731,85 Spain 18 597 705 17 793 797 14 408 780,23 France 36 381 544 35 732 646 29 607 160,49 Ireland 2 926 486 2 786 571 2 167 803,51 Italy 29 857 965 29 279 021 24 509 067,63 Cyprus 280 549 270 695 148 939,13 Latvia 268 409 247 035 119 896,11 Lithuania 434 066 403 739 208 425,17 Luxembourg 529 716 509 629 405 475,91 Hungary 1 872 509 1 774 366 944 068,44 Malta 94 692 92 844 54 706,78 Netherlands 10 049 614 9 974 140 8 452 375,63 Austria 5 122 579 5 043 956 4 206 623,09 Poland 4 954 002 4 756 276 2 346 027,37 Portugal 2 951 920 2 892 310 2 424 676,85 Slovenia 605 120 577 947 308 740,23 Slovakia 813 867 771 078 397 701,30 Finland 3 333 053 3 273 746 2 703 513,44 Sweden 6 359 335 6 295 022 5 101 667,64 United Kingdom 39 478 741 37 271 219 32 298 518,46 Item 1 4 0 2 — Total 229 000 000 223 000 000 183 525 964,54

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

Financial year 2006 Financial year 2005 Financial year 2004 229 000 000 223 000 000 0,—

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.

Reference acts

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

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 6 463 361 6 329 907 0,— Czech Republic 2 055 039 1 933 602 0,— Denmark 4 335 847 4 266 617 0,— Germany 47 118 080 46 800 697 0,— Estonia 203 580 189 265 0,— Greece 3 912 221 3 733 875 0,— Spain 18 597 705 17 793 797 0,— France 36 381 544 35 732 646 0,— Ireland 2 926 486 2 786 571 0,— Italy 29 857 965 29 279 021 0,— Cyprus 280 549 270 695 0,— Latvia 268 409 247 035 0,— Lithuania 434 066 403 739 0,— Luxembourg 529 716 509 629 0,— Hungary 1 872 509 1 774 366 0,— Malta 94 692 92 844 0,— Netherlands 10 049 614 9 974 140 0,— Austria 5 122 579 5 043 956 0,— Poland 4 954 002 4 756 276 0,— Portugal 2 951 920 2 892 310 0,— Slovenia 605 120 577 947 0,— Slovakia 813 867 771 078 0,— Finland 3 333 053 3 273 746 0,— Sweden 6 359 335 6 295 022 0,— United Kingdom 39 478 741 37 271 219 0,— Item 1 4 0 3 — Total 229 000 000 223 000 000 0,—

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 2000/597/EC, Euratom

Financial year 2006 Financial year 2005 Financial year 2004 0 0 – 149 254 635,46

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium 276 481 607 253 499 702 259 270 268,01 Czech Republic 87 907 884 77 436 772 51 639 715,62 Denmark 185 473 457 170 869 224 177 144 332,22 Germany 353 367 227 326 677 437 302 090 131,01 Estonia 8 708 506 7 579 685 4 929 650,95 Greece 167 352 113 149 533 989 151 067 313,— Spain 795 549 465 712 604 846 719 632 633,— France 1 556 284 347 1 431 018 736 1 478 701 062,— Ireland 125 185 555 111 596 437 108 268 846,01 Italy 1 277 226 814 1 172 564 383 1 224 081 744,01 Cyprus 12 000 958 10 840 761 7 772 756,73 Latvia 11 481 655 9 893 248 6 194 533,47 Lithuania 18 567 925 16 168 908 10 883 292,59 Luxembourg 22 659 522 20 409 608 20 251 088,— Hungary 80 099 874 71 059 709 49 381 190,65 Malta 4 050 597 3 718 228 2 851 183,82 Netherlands 75 368 185 69 621 326 56 217 262,01 Austria 38 417 348 35 207 736 27 978 506,01 Poland 211 916 106 190 479 027 123 099 334,92 Portugal 126 273 555 115 831 053 121 098 145,— Slovenia 25 885 085 23 145 592 16 142 327,86 Slovakia 34 814 584 30 880 084 20 773 757,14 Finland 142 577 207 131 106 782 135 024 381,— Sweden 47 692 531 43 940 406 33 934 085,12 United Kingdom –5 685 342 107 –5 185 683 679 –5 257 682 175,61 Article 1 5 0 — Total 0 0 – 149 254 635,46

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2006 Financial year 2005 Financial year 2004 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 2 736 707 563 5 469 843 705,90 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. 0,— 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. 525 961 402 223 160 000,— CHAPTER 3 0 — TOTAL p.m. 3 262 668 965 5 693 003 705,90 CHAPTER 3 1 3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 p.m. 400 012 558 232 817 089,13 Article 3 1 0 — Total p.m. 400 012 558 232 817 089,13 CHAPTER 3 1 — TOTAL p.m. 400 012 558 232 817 089,13 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 p.m. 2 051 303 214 – 232 213 948,76 Article 3 2 0 — Total p.m. 2 051 303 214 – 232 213 948,76 CHAPTER 3 2 — TOTAL p.m. 2 051 303 214 – 232 213 948,76 CHAPTER 3 3 3 3 0 Refunds to Greece, Spain and Portugal p.m. p.m. 0,— CHAPTER 3 3 — TOTAL p.m. p.m. 0,— CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy p.m. p.m. –9 468,61 CHAPTER 3 4 — TOTAL p.m. p.m. –9 468,61 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years 3 5 0 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 — — 1 275 616,45 3 5 0 1 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001 0 3 5 0 2 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002 p.m. Article 3 5 0 — Total p.m. 0 1 275 616,45 CHAPTER 3 5 — TOTAL p.m. 0 1 275 616,45 Title 3 — Total p.m. 5 713 984 737 5 694 872 994,11 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000 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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 3 — REFUNDS TO MEMBER STATES CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 Surplus available from the preceding financial year

Financial year 2006 Financial year 2005 Financial year 2004 p.m. 2 736 707 563 5 469 843 705,90

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

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.

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

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. 0,—

Legal basis

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), and in particular Article 12 thereof.

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

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

Financial year 2006 Financial year 2005 Financial year 2004 p.m. 525 961 402 223 160 000,—

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

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), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 4(3) thereof.

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000

3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2006 Financial year 2005 Financial year 2004 p.m. 400 012 558 232 817 089,13

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 10(4), (5), (6) and (9) thereof,

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. 23 921 370 406 551,36 Czech Republic p.m. 2 388 058 0,— Denmark p.m. 1 422 690 –13 996 122,54 Germany p.m. – 144 808 762 – 186 549 507,15 Estonia p.m. 648 906 0,— Greece p.m. 4 782 270 2 243 629,84 Spain p.m. 276 149 526 31 664 372,59 France p.m. 83 894 151 –27 316 694,30 Ireland p.m. 19 793 222 5 626 879,49 Italy p.m. 75 452 340 427 831 859,70 Cyprus p.m. –30 155 0,— Latvia p.m. 469 857 0,— Lithuania p.m. – 591 918 0,— Luxembourg p.m. – 668 442 3 721 948,84 Hungary p.m. –9 399 469 0,— Malta p.m. – 233 867 0,— Netherlands p.m. 24 369 115 3 455 351,07 Austria p.m. –6 270 054 –69 647 150,89 Poland p.m. 2 002 510 0,— Portugal p.m. 65 792 863 –8 005 646,47 Slovenia p.m. 358 390 0,— Slovakia p.m. –3 509 596 0,— Finland p.m. 274 339 12 265 919,04 Sweden p.m. –44 540 078 15 350 179,55 United Kingdom p.m. 28 345 292 35 765 519,— Item 3 1 0 3 — Total p.m. 400 012 558 232 817 089,13

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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000

3 2 0 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2006 Financial year 2005 Financial year 2004 p.m. 2 051 303 214 – 232 213 948,76

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 10(7), (8) and (9) thereof.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. 53 532 433 13 038 744,18 Czech Republic p.m. 11 116 828 0,— Denmark p.m. –20 499 980 –28 607 505,22 Germany p.m. – 238 851 901 – 231 861 711,01 Estonia p.m. 3 020 772 0,— Greece p.m. 25 320 481 5 057 761,27 Spain p.m. 603 226 828 64 368 193,89 France p.m. 442 609 402 –41 918 652,39 Ireland p.m. 66 587 800 14 240 866,94 Italy p.m. 88 842 148 –7 216 730,62 Cyprus p.m. – 140 377 0,— Latvia p.m. 5 841 756 0,— Lithuania p.m. 2 710 666 0,— Luxembourg p.m. –3 111 715 8 741 259,21 Hungary p.m. –1 852 157 0,— Malta p.m. –1 088 693 0,— Netherlands p.m. 582 399 268 –16 556 559,8 Austria p.m. 37 746 577 6 740 785,58 Poland p.m. 16 268 096 0,— Portugal p.m. 135 846 811 –14 506 255,57 Slovenia p.m. 1 668 371 0,— Slovakia p.m. 2 595 407 0,— Finland p.m. 4 635 321 –9 847 904,06 Sweden p.m. 31 934 284 28 791 724,— United Kingdom p.m. 200 944 788 –22 677 965,16 Item 3 2 0 3 — Total p.m. 2 051 303 214 – 232 213 948,76

CHAPTER 3 3 — REFUNDS TO MEMBER STATES

3 3 0 Refunds to Greece, Spain and Portugal

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. 0,—

Article 127 of the Act of Accession provided that during the transitional period (1981 to 1985) a decreasing proportion of the GNP-based financial contributions or of the VAT own resources paid by Greece into the general budget of the European Communities should be refunded.

Only the corrections to the VAT balances for 1981 to 1985 entered in Chapter 3 1 may lead to adjustments of the financial contributions made by Greece for the years in question.

Articles 187 and 374 of the Act of Accession of Spain and Portugal provided that during the transitional period (1986 to 1991) a decreasing proportion of the VAT own resources or of the GNP-based financial contributions paid by Spain and Portugal into the general budget, but not including their share in financing the United Kingdom's rebate, should be refunded.

With effect from 1988, Spain and Portugal also receive a refund of a proportion of their payments in respect of the additional resource and their share in financing the United Kingdom's rebate.

Only the adjustments to the VAT and GNP bases for 1986 to 1991 entered in Chapters 3 1 and 3 2 may lead to positive or negative refunds to Spain and Portugal.

Legal basis

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 9 thereof.

Reference acts

Act of 28 May 1979 concerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties (OJ L 291, 19.11.1979, p. 17).

Act of 12 June 1985 concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (OJ L 302, 15.11.1985, p. 23).

Member State Budget 2006 Budget 2005 Outturn 2004 Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— Portugal p.m. p.m. 0,— Article 3 3 0 — Total p.m. p.m. 0,—

CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY

3 4 0 Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. –9 468,61

Legal basis

Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1), and in particular Article 1(6) that inserted Article 10a in the Regulation (EC, Euratom) No 1150/2000.

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 2006 Budget 2005 Outturn 2004 Belgium p.m. p.m. 22 303,59 Czech Republic p.m. p.m. 0,— Denmark p.m. p.m. – 745 862,02 Germany p.m. p.m. 171 634,94 Estonia p.m. p.m. 0,— Greece p.m. p.m. 12 429,72 Spain p.m. p.m. 59 682,43 France p.m. p.m. 126 672,52 Ireland p.m. p.m. 9 185,42 Italy p.m. p.m. 104 501,48 Cyprus p.m. p.m. 0,— Latvia p.m. p.m. 0,— Lithuania p.m. p.m. 0,— Luxembourg p.m. p.m. 1 724,37 Hungary p.m. p.m. 0,— Malta p.m. p.m. 0,— Netherlands p.m. p.m. 36 353,81 Austria p.m. p.m. 17 984,74 Poland p.m. p.m. 0,— Portugal p.m. p.m. 10 419,58 Slovenia p.m. p.m. 0,— Slovakia p.m. p.m. 0,— Finland p.m. p.m. 11 527,32 Sweden p.m. p.m. 22 168,03 United Kingdom p.m. p.m. 129 805,46 Article 3 4 0 — Total p.m. p.m. –9 468,61

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 in respect of the financial year 2000 and subsequent financial years

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

Financial year 2006 Financial year 2005 Financial year 2004 — — 1 275 616,45

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

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium — — –3 078 908,— Czech Republic — — 0,— Denmark — — –16 315 160,07 Germany — — 49 233 892,— Estonia — — 0,— Greece — — –1 603 327,— Spain — — –3 468 605,— France — — 16 635 782,— Ireland — — –1 552 469,— Italy — — –4 564 420,— Cyprus — — 0,— Latvia — — 0,— Lithuania — — 0,— Luxembourg — — – 233 413,— Hungary — — 0,— Malta — — 0,— Netherlands — — –9 171 563,— Austria — — –2 610 155,— Poland — — 0,— Portugal — — –1 401 699,— Slovenia — — 0,— Slovakia — — 0,— Finland — — –2 235 647,— Sweden — — –3 968 528,94 United Kingdom — — –14 390 162,54 Item 3 5 0 0 — Total — — 1 275 616,45

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

Financial year 2006 Financial year 2005 Financial year 2004 0

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

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium –25 912 108 Czech Republic — Denmark –22 231 358 Germany 43 247 740 Estonia — Greece –7 296 005 Spain –27 475 803 France –1 102 158 Ireland –4 635 083 Italy –64 555 999 Cyprus — Latvia — Lithuania — Luxembourg – 530 540 Hungary — Malta — Netherlands –14 562 204 Austria 5 119 497 Poland — Portugal –5 879 918 Slovenia — Slovakia — Finland –4 450 593 Sweden –3 028 769 United Kingdom 133 293 301 Item 3 5 0 1 — Total 0

3 5 0 2 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002

Financial year 2006 Financial year 2005 Financial year 2004 p.m.

New item

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002.

Member State Budget 2006 Budget 2005 Outturn 2004 Belgium p.m. Czech Republic — Denmark p.m. Germany p.m. Estonia — Greece p.m. Spain p.m. France p.m. Ireland p.m. Italy p.m. Cyprus — Latvia — Lithuania — Luxembourg p.m. Hungary — Malta — Netherlands p.m. Austria p.m. Poland — Portugal p.m. Slovenia — Slovakia — Finland p.m. Sweden p.m. United Kingdom p.m. Item 3 5 0 2 — Total p.m.

TITLE 4

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

Article Item Heading Financial year 2006 Financial year 2005 Financial year 2004 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 578 702 746 462 092 052 408 019 115,56 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. 1 627 939,14 4 0 4 Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment 28 427 082 23 733 603 19 167 565,79 CHAPTER 4 0 — TOTAL 607 129 828 485 825 655 428 814 620,49 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 353 685 166 238 061 244 218 157 019,60 4 1 1 Transfer or purchase of pension rights by staff 63 493 513 65 097 000 108 184 313,43 4 1 2 Contribution to the pensions scheme by officials and temporary staff on leave on personal grounds 105 000 100 000 52 553,46 CHAPTER 4 1 — TOTAL 417 283 679 303 258 244 326 393 886,49 CHAPTER 4 2 4 2 0 Employer's contribution by the decentralised agencies to the pension scheme 9 105 133 7 931 460 6 526 948,10 4 2 1 Contributions by members of the European Parliament to a pension scheme 1 386 000 1 445 000 1 250 165,— CHAPTER 4 2 — TOTAL 10 491 133 9 376 460 7 777 113,10 Title 4 — Total 1 034 904 640 798 460 359 762 985 620,08 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 2006 Financial year 2005 Financial year 2004 578 702 746 462 092 052 408 019 115,56

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 Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, 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), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

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), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

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), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament 42 788 413 Council 25 107 000 Commission: 440 174 648 — administration (369 329 000) — research and technological development (44 711 000) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (p.m.) — European Agency for the Management of Operational Cooperation at the External Borders (p.m.) — European Agency for Reconstruction (1 236 747) — European Aviation Safety Agency (1 018 792) — European Agency for Safety and Health at Work (246 201) — European Maritime Safety Agency (745 909) — European Environment Agency (767 834) — European Agency for the Evaluation of Medicinal Products (2 986 480) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (966 170) — Translation Centre for the bodies of the European Union (878 544) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (565 881) — European Police College (p.m.) — Eurojust (269 901) — European Training Foundation (753 594) — European Foundation for the Improvement of Living and Working Conditions (596 960) — European Monitoring Centre for Drugs and Drug Addiction (494 272) — European Monitoring Centre on Racism and Xenophobia (176 012) — Community Plant Variety Office (249 894) — Executive Agency for Education and Culture (729 000) — Executive Agency for the Public Health Programme (74 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (1 226 000) — Office for Harmonization in the Internal Market (2 951 457) — European Personnel Selection Office (510 000) — Publications Office (2 823 000) — European Anti-fraud Office (2 621 000) — Infrastructure and Logistics Office in Brussels (2 318 000) — Infrastructure and Logistics Office in Luxembourg (929 000) Court of Justice 17 762 000 Court of Auditors 7 876 000 European Economic and Social Committee 4 446 817 Committee of the Regions 2 401 342 Ombudsman 495 526 European Data-protection Supervisor 311 000 European Investment Bank 25 800 000 European Central Bank 10 800 000 European Investment Fund 740 000 Total 578 702 746

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 2006 Financial year 2005 Financial year 2004 p.m. p.m. 1 627 939,14

Legal basis

Staff Regulations of officials of the European Communities.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, 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), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — European Agency for Reconstruction (p.m.) — European Aviation Safety Agency (p.m.) — European Agency for Safety and Health at Work (p.m.) — European Maritime Safety Agency (p.m.) — European Environment Agency (p.m.) — European Agency for the Evaluation of Medicinal Products (p.m.) — European Food Safety Authority (p.m.) — Translation Centre for the bodies of the European Union (p.m.) — European Centre for the Development of Vocational Training (p.m.) — Eurojust (p.m.) — European Training Foundation (p.m.) — European Foundation for the Improvement of Living and Working Conditions (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (p.m.) — European Monitoring Centre on Racism and Xenophobia (p.m.) — Community Plant Variety Office (p.m.) — Office for Administration and Payment of Individual Entitlements (p.m.) — Office for Harmonization in the Internal Market (p.m.) — European Personnel Selection Office (p.m.) — Publications Office (p.m.) — European Anti-fraud Office (p.m.) — Infrastructure and Logistics Office in Brussels (p.m.) — Infrastructure and Logistics Office in Luxembourg (p.m.) Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. 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 2006 Financial year 2005 Financial year 2004 28 427 082 23 733 603 19 167 565,79

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, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 202/2005 (OJ L 33, 5.2.2005, 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), as last amended by Regulation (EC, Euratom) No 1293/2004 (OJ L 243, 15.7.2004, p. 26).

Parliament 3 219 786 Council 1 043 000 Commission: 21 287 998 — administration (15 883 000) — research and technological development (3 281 000) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (p.m.) — European Agency for the management of operational cooperation at the external borders (p.m.) — European Agency for Reconstruction (26 098) — European Aviation Safety Agency (76 716) — European Agency for Safety and Health at Work (22 397) — European Maritime Safety Agency (51 071) — European Environment Agency (54 085) — European Agency for the Evaluation of Medicinal Products (163 312) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (77 951) — Translation Centre for the bodies of the European Union (74 609) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (43 114) — European Police College (p.m.) — Eurojust (13 449) — European Training Foundation (56 115) — European Foundation for the Improvement of Living and Working Conditions (43 795) — European Monitoring Centre for Drugs and Drug Addiction (48 030) — European Monitoring Centre on Racism and Xenophobia (13 253) — Community Plant Variety Office (13 968) — Executive Agency for Education and Culture (34 000) — Executive Agency for the Public Health Programme (3 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (98 000) — Office for Harmonization in the Internal Market (441 035) — European Personnel Selection Office (39 000) — Publications Office (255 000) — European Anti-fraud Office (221 000) — Infrastructure and Logistics Office in Brussels (186 000) — Infrastructure and Logistics Office in Luxembourg (69 000) Court of Justice 1 315 000 Court of Auditors 830 000 European Economic and Social Committee 449 935 Committee of the Regions 244 280 Ombudsman 26 083 European Data-protection Supervisor 11 000 Total 28 427 082

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 Staff contributions to the pension scheme

Financial year 2006 Financial year 2005 Financial year 2004 353 685 166 238 061 244 218 157 019,60

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. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Parliament 44 382 924 Council 22 904 000 Commission: 263 617 840 — administration (198 785 000) — research and technological development (36 839 000) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (p.m.) — European Agency for the management of operational cooperation at the external borders (p.m.) — European Agency for Reconstruction (999 412) — European Aviation Safety Agency (703 004) — European Agency for Safety and Health at Work (227 055) — European Maritime Safety Agency (511 251) — European Environment Agency (432 361) — European Agency for the Evaluation of Medicinal Products (1 936 845) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (817 269) — Translation Centre for the bodies of the European Union (907 871) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (554 681) — European Police College (p.m.) — Eurojust (273 277) — European Training Foundation (633 708) — European Foundation for the Improvement of Living and Working Conditions (534 885) — European Monitoring Centre for Drugs and Drug Addiction (495 033) — European Monitoring Centre on Racism and Xenophobia (166 531) — Community Plant Variety Office (192 589) — Executive Agency for Education and Culture (567 000) — Executive Agency for the Public Health Programme (58 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (2 109 000) — Office for Harmonization in the Internal Market (3 322 068) — European Personnel Selection Office (814 000) — Publications Office (3 927 000) — European Anti-fraud Office (2 639 000) — Infrastructure and Logistics Office in Brussels (3 888 000) — Infrastructure and Logistics Office in Luxembourg (1 284 000) Court of Justice 10 895 000 Court of Auditors 5 180 000 European Economic and Social Committee 3 798 876 Committee of the Regions 2 405 535 Ombudsman 301 991 European Data-protection Supervisor 199 000 Total 353 685 166

4 1 1 Transfer or purchase of pension rights by staff

Financial year 2006 Financial year 2005 Financial year 2004 63 493 513 65 097 000 108 184 313,43

Legal basis

Staff Regulations of officials of the European Communities.

Parliament 5 743 513 Council p.m. Commission 57 000 000 Court of Justice 250 000 Court of Auditors 500 000 European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 63 493 513

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

Financial year 2006 Financial year 2005 Financial year 2004 105 000 100 000 52 553,46

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 p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. 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 the decentralised agencies to the pension scheme

Financial year 2006 Financial year 2005 Financial year 2004 9 105 133 7 931 460 6 526 948,10

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

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

Financial year 2006 Financial year 2005 Financial year 2004 1 386 000 1 445 000 1 250 165,—

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

Parliament 1 386 000

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Article Item Heading Financial year 2006 Financial year 2005 Financial year 2004 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. 18 000,— 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 10 500,— 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. p.m. Article 5 0 0 — Total p.m. p.m. 28 500,— 5 0 1 Proceeds from the sale of immovable property p.m. p.m. 0,— 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue 241 000 306 000 10 570 970,50 CHAPTER 5 0 — TOTAL 241 000 306 000 10 599 470,50 CHAPTER 5 1 5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue p.m. p.m. 0,— 5 1 1 Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings 5 1 1 0 Proceeds from letting and subletting immovable property — Assigned revenue p.m. p.m. 15 918 150,44 5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue p.m. p.m. 161 611,63 Article 5 1 1 — Total p.m. p.m. 16 079 762,07 CHAPTER 5 1 — TOTAL p.m. p.m. 16 079 762,07 CHAPTER 5 2 5 2 0 Revenue from investments or loans granted, bank and other interest on the institutions' accounts 7 289 000 7 429 000 7 966 478,88 5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission 20 000 000 10 000 000 18 592 139,84 5 2 2 Interest yielded by prefinancing 50 000 000 35 000 000 33 221 740,11 CHAPTER 5 2 — TOTAL 77 289 000 52 429 000 59 780 358,83 CHAPTER 5 4 5 4 0 Revenue available for reuse (Article 27 of the previous Financial Regulation) but not used p.m. p.m. 0,— CHAPTER 5 4 — TOTAL p.m. p.m. 0,— CHAPTER 5 5 5 5 0 Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf — Assigned revenue p.m. p.m. 5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue p.m. p.m. CHAPTER 5 5 — TOTAL p.m. p.m. CHAPTER 5 7 5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue p.m. p.m. 5 7 1 Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution — Assigned revenue p.m. p.m. 5 7 2 Repayment of welfare expenditure incurred on behalf of another institution p.m. p.m. 0,— 5 7 3 Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue 1 000 000 1 000 000 93 565 447,83 CHAPTER 5 7 — TOTAL 1 000 000 1 000 000 93 565 447,83 CHAPTER 5 8 5 8 0 Revenue from payments connected with lettings — Assigned revenue p.m. p.m. 5 8 1 Revenue from insurance payments received — Assigned revenue p.m. p.m. 35 276,— 5 8 3 Revenue from miscellaneous compensation — Assigned revenue — — 796 627,06 CHAPTER 5 8 — TOTAL p.m. p.m. 831 903,06 CHAPTER 5 9 5 9 0 Other revenue from administrative operations 100 000 300 000 64 416,63 CHAPTER 5 9 — TOTAL 100 000 300 000 64 416,63 Title 5 — Total 78 630 000 54 035 000 180 921 358,92 CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY CHAPTER 5 1 — PROCEEDS FROM LETTING AND HIRING CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST CHAPTER 5 4 — REVENUE AVAILABLE FOR REUSE (ARTICLE 27 OF THE FINANCIAL REGULATION) BUT NOT USED CHAPTER 5 5 — REVENUE FROM THE SUPPLY OF SERVICES AND WORKS CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS CONNECTED WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS CHAPTER 5 8 — MISCELLANEOUS COMPENSATION CHAPTER 5 9 — OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY

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

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. 18 000,—

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions.

In accordance with Article 18(1)(e) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m. 10 500,—

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to the institutions.

In accordance with Article 18(1)(e) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue

Financial year 2006 Financial year 2005 Financial year 2004 p.m. p.m.

In accordance with Article 18(1)(g) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to t