Official Journal of the European Union

DEFINITIVE ADOPTION

of amending budget No 3 of the European Union for the financial year 2012

(2012/467/EU, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and Article 314(9) thereof,

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

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 (1),

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2),

Having regard to the general budget of the European Union for the financial year 2012, as definitively adopted on 1 December 2011 (3),

Having regard to draft amending budget No 3 to the general budget 2012, which the Commission drew up on 16 April 2012,

Having regard to the position on draft amending budget No 3/2012, which the Council adopted on 11 June 2012,

Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,

Having regard to the Parliament's approval of 5 July 2012 of the Council position,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 3 of the European Union for the financial year 2012 has been definitively adopted.

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

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

(3) OJ L 56, 29.2.2012

A. Introduction and financing of the general budget

DEFINITIVE ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2012

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

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

EXPENDITURE

Description Budget 2012 (1) Budget 2011 (2) Change (%) 1. Sustainable growth 55 318 662 427 53 629 039 384 +3,15 2. Preservation and management of natural resources 57 034 220 262 55 945 938 309 +1,95 3. Citizenship, freedom, security and justice 1 502 339 740 1 738 083 206 –13,56 4. EU as a global player 6 955 083 523 7 242 528 574 –3,97 5. Administration 8 277 736 996 8 171 544 289 +1,30 Total expenditure (3) 129 088 042 948 126 727 133 762 +1,86





REVENUE

Description Budget 2012 (4) Budget 2011 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 575 719 138 2 083 368 232 –24,37 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 496 968 014 4 539 394 283 –67,02 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1 814 882 000 — Total revenue for Titles 3 to 9 3 072 687 152 8 437 644 515 –63,58 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 19 294 600 000 16 667 000 000 +15,77 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 14 498 917 425 14 125 977 050 +2,64 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 92 221 838 371 87 496 512 197 +5,40 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 126 015 355 796 118 289 489 247 +6,53 Total revenue (7) 129 088 042 948 126 727 133 762 +1,86





TABLE 1

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

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





TABLE 2

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

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





TABLE 3

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

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 858 487 000 2 709 915 716 Bulgaria 393 723 000 276 521 897 CzechRepublic 1 510 798 000 1 061 072 706 Denmark 2 543 328 000 1 786 245 365 Germany 27 032 865 000 18 985 883 773 Estonia 155 139 000 108 958 152 Ireland 1 288 774 000 905 139 480 Greece 2 205 629 000 1 549 070 579 Spain 10 857 848 000 7 625 748 885 France 21 150 397 000 14 854 473 588 Italy 16 246 488 000 11 410 330 827 Cyprus 186 290 000 130 836 309 Latvia 195 565 000 0,7023260 (10) 137 350 383 Lithuania 313 038 000 219 854 724 Luxembourg 335 005 000 235 282 719 Hungary 1 096 923 000 770 397 536 Malta 63 619 000 44 681 277 Netherlands 6 365 726 000 4 470 814 838 Austria 3 041 969 000 2 136 453 900 Poland 3 987 640 000 2 800 623 225 Portugal 1 632 634 000 1 146 641 296 Romania 1 409 694 000 990 064 739 Slovenia 376 967 000 264 753 723 Slovakia 734 482 000 515 845 800 Finland 2 026 935 000 1 423 569 138 Sweden 4 116 381 000 2 891 041 376 United Kingdom 18 182 819 000 12 770 266 420 Total 131 309 163 000 92 221 838 371





TABLE 4

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

Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of the Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,94 24 892 630 24 892 630 Bulgaria 0,30 2 540 063 2 540 063 CzechRepublic 1,15 9 746 757 9 746 757 Denmark 1,94 16 408 018 16 408 018 Germany 20,59 174 399 734 174 399 734 Estonia 0,12 1 000 863 1 000 863 Ireland 0,98 8 314 392 8 314 392 Greece 1,68 14 229 388 14 229 388 Spain 8,27 70 048 284 70 048 284 France 16,11 136 449 600 136 449 600 Italy 12,37 104 812 538 104 812 538 Cyprus 0,14 1 201 831 1 201 831 Latvia 0,15 1 261 667 1 261 667 Lithuania 0,24 2 019 532 2 019 532 Luxembourg 0,26 2 161 250 2 161 250 Hungary 0,84 7 076 685 7 076 685 Malta 0,05 410 431 410 431 Netherlands – 678 824 017 4,85 41 067 824 – 637 756 193 Austria 2,32 19 624 949 19 624 949 Poland 3,04 25 725 847 25 725 847 Portugal 1,24 10 532 769 10 532 769 Romania 1,07 9 094 495 9 094 495 Slovenia 0,29 2 431 964 2 431 964 Slovakia 0,56 4 738 435 4 738 435 Finland 1,54 13 076 562 13 076 562 Sweden – 168 303 475 3,13 26 556 407 – 141 747 068 United Kingdom 13,85 117 304 577 117 304 577 Total – 847 127 492 100,00 847 127 492 0 EU GDP price deflator, in EUR (spring 2011 economic forecast): (a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724 Lump-sum for the Netherlands: in 2012 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 678 824 017 EUR Lump-sum for Sweden: in 2012 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 168 303 475 EUR





TABLE 5

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

Description Coefficient (11) (%) Amount 1. United Kingdom's share (in %) of notional uncapped VAT base 15,0054 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,6164 3. (1) – (2) 7,3890 4. Total allocated expenditure 114 982 094 901 5. Enlargement related expenditure (12) = (5a + 5b) 29 243 025 286 5a. Pre-accession expenditure 3 047 748 507 5b. Expenditure related to Article 4(1)(g) 26 195 276 779 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 85 739 069 616 7. United Kingdom's correction original amount = (3) × (6) × 0,66 4 181 273 373 8. United Kingdom's advantage (13) 319 474 318 9. Core United Kingdom's correction = (7) – (8) 3 861 799 055 10. Windfall gains deriving from traditional own resources (14) 61 357 780 11. Correction for the United Kingdom = (9) – (10) 3 800 441 275

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

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





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 800 441 275 (Chapter 1 5)

Member State Percentage share of GNI base Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,94 3,41 5,32 1,43 4,84 183 957 133 Bulgaria 0,30 0,35 0,54 0,15 0,49 18 771 128 CzechRepublic 1,15 1,34 2,08 0,56 1,90 72 028 769 Denmark 1,94 2,25 3,50 0,94 3,19 121 255 644 Germany 20,59 23,90 0,00 –17,92 0,00 5,97 227 039 988 Estonia 0,12 0,14 0,21 0,06 0,19 7 396 403 Ireland 0,98 1,14 1,78 0,48 1,62 61 443 558 Greece 1,68 1,95 3,04 0,82 2,77 105 155 515 Spain 8,27 9,60 14,96 4,02 13,62 517 658 498 France 16,11 18,70 29,15 7,84 26,53 1 008 365 814 Italy 12,37 14,36 22,39 6,02 20,38 774 567 167 Cyprus 0,14 0,16 0,26 0,07 0,23 8 881 558 Latvia 0,15 0,17 0,27 0,07 0,25 9 323 752 Lithuania 0,24 0,28 0,43 0,12 0,39 14 924 392 Luxembourg 0,26 0,30 0,46 0,12 0,42 15 971 690 Hungary 0,84 0,97 1,51 0,41 1,38 52 296 874 Malta 0,05 0,06 0,09 0,02 0,08 3 033 098 Netherlands 4,85 5,63 0,00 –4,22 0,00 1,41 53 463 603 Austria 2,32 2,69 0,00 –2,02 0,00 0,67 25 548 480 Poland 3,04 3,52 5,49 1,48 5,00 190 114 628 Portugal 1,24 1,44 2,25 0,60 2,05 77 837 419 Romania 1,07 1,25 1,94 0,52 1,77 67 208 537 Slovenia 0,29 0,33 0,52 0,14 0,47 17 972 270 Slovakia 0,56 0,65 1,01 0,27 0,92 35 017 146 Finland 1,54 1,79 2,79 0,75 2,54 96 636 104 Sweden 3,13 3,64 0,00 –2,73 0,00 0,91 34 572 107 United Kingdom 13,85 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,89 26,89 100,00 3 800 441 275

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing (15) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources (16) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium 6 600 000 1 754 400 000 1 761 000 000 587 000 000 509 177 700 2 709 915 716 24 892 630 183 957 133 3 427 943 179 3,21 5 188 943 179 Bulgaria 400 000 55 100 000 55 500 000 18 500 000 54 002 100 276 521 897 2 540 063 18 771 128 351 835 188 0,33 407 335 188 CzechRepublic 3 400 000 223 600 000 227 000 000 75 666 667 212 024 700 1 061 072 706 9 746 757 72 028 769 1 354 872 932 1,27 1 581 872 932 Denmark 3 400 000 341 500 000 344 900 000 114 966 667 298 102 200 1 786 245 365 16 408 018 121 255 644 2 222 011 227 2,08 2 566 911 227 Germany 26 300 000 4 012 600 000 4 038 900 000 1 346 299 996 1 704 417 750 18 985 883 773 174 399 734 227 039 988 21 091 741 245 19,76 25 130 641 245 Estonia 0 22 300 000 22 300 000 7 433 333 23 036 100 108 958 152 1 000 863 7 396 403 140 391 518 0,13 162 691 518 Ireland 0 198 300 000 198 300 000 66 100 000 193 316 100 905 139 480 8 314 392 61 443 558 1 168 213 530 1,09 1 366 513 530 Greece 1 400 000 208 300 000 209 700 000 69 900 000 302 495 700 1 549 070 579 14 229 388 105 155 515 1 970 951 182 1,85 2 180 651 182 Spain 4 700 000 1 358 000 000 1 362 700 000 454 233 334 1 616 263 500 7 625 748 885 70 048 284 517 658 498 9 829 719 167 9,21 11 192 419 167 France 30 900 000 1 710 700 000 1 741 600 000 580 533 333 2 898 884 700 14 854 473 588 136 449 600 1 008 365 814 18 898 173 702 17,71 20 639 773 702 Italy 4 700 000 2 193 200 000 2 197 900 000 732 633 334 1 770 579 000 11 410 330 827 104 812 538 774 567 167 14 060 289 532 13,17 16 258 189 532 Cyprus 0 29 600 000 29 600 000 9 866 667 27 943 500 130 836 309 1 201 831 8 881 558 168 863 198 0,16 198 463 198 Latvia 0 21 400 000 21 400 000 7 133 333 19 515 600 137 350 383 1 261 667 9 323 752 167 451 402 0,16 188 851 402 Lithuania 800 000 44 900 000 45 700 000 15 233 334 37 817 700 219 854 724 2 019 532 14 924 392 274 616 348 0,26 320 316 348 Luxembourg 0 16 900 000 16 900 000 5 633 333 50 250 750 235 282 719 2 161 250 15 971 690 303 666 409 0,28 320 566 409 Hungary 2 000 000 118 800 000 120 800 000 40 266 667 138 289 800 770 397 536 7 076 685 52 296 874 968 060 895 0,91 1 088 860 895 Malta 0 12 400 000 12 400 000 4 133 333 9 542 850 44 681 277 410 431 3 033 098 57 667 656 0,05 70 067 656 Netherlands 7 300 000 2 107 700 000 2 115 000 000 705 000 000 284 861 300 4 470 814 838 – 637 756 193 53 463 603 4 171 383 548 3,91 6 286 383 548 Austria 3 200 000 180 700 000 183 900 000 61 300 000 305 991 675 2 136 453 900 19 624 949 25 548 480 2 487 619 004 2,33 2 671 519 004 Poland 12 800 000 406 800 000 419 600 000 139 866 667 579 390 000 2 800 623 225 25 725 847 190 114 628 3 595 853 700 3,37 4 015 453 700 Portugal 200 000 149 300 000 149 500 000 49 833 334 244 895 100 1 146 641 296 10 532 769 77 837 419 1 479 906 584 1,39 1 629 406 584 Romania 1 000 000 120 900 000 121 900 000 40 633 333 155 340 900 990 064 739 9 094 495 67 208 537 1 221 708 671 1,14 1 343 608 671 Slovenia 0 76 600 000 76 600 000 25 533 333 56 316 300 264 753 723 2 431 964 17 972 270 341 474 257 0,32 418 074 257 Slovakia 1 400 000 122 000 000 123 400 000 41 133 334 68 128 500 515 845 800 4 738 435 35 017 146 623 729 881 0,58 747 129 881 Finland 800 000 165 600 000 166 400 000 55 466 667 263 138 700 1 423 569 138 13 076 562 96 636 104 1 796 420 504 1,68 1 962 820 504 Sweden 2 600 000 527 200 000 529 800 000 176 600 000 173 638 300 2 891 041 376 – 141 747 068 34 572 107 2 957 504 715 2,77 3 487 304 715 United Kingdom 9 500 000 2 992 400 000 3 001 900 000 1 000 633 334 2 501 556 900 12 770 266 420 117 304 577 –3 800 441 275 11 588 686 622 10,86 14 590 586 622 Total 123 400 000 19 171 200 000 19 294 600 000 6 431 533 333 14 498 917 425 92 221 838 371 0 0 106 720 755 796 100,00 126 015 355 796

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Heading Budget 2012 Amending budget No. 3/2012 New amount 1 OWN RESOURCES 127 512 323 810 –1 496 968 014 126 015 355 796 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1 496 968 014 1 496 968 014 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 312 344 852 1 312 344 852 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 59 790 286 59 790 286 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 50 000 000 50 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS 384 000 384 000 9 MISCELLANEOUS REVENUE 30 200 000 30 200 000 Total 129 088 042 948 129 088 042 948

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2012 Amending budget No. 3/2012 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) 123 400 000 123 400 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 19 171 200 000 19 171 200 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 14 498 917 425 14 498 917 425 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 93 718 806 385 –1 496 968 014 92 221 838 371 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 Title 1 — Total 127 512 323 810 –1 496 968 014 126 015 355 796

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

Title Chapter Article Item Heading Budget 2012 Amending budget No. 3/2012 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 93 718 806 385 –1 496 968 014 92 221 838 371 Chapter 1 4 — Total 93 718 806 385 –1 496 968 014 92 221 838 371

1 4 0

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

Budget 2012 Amending budget No. 3/2012 New amount 93 718 806 385 –1 496 968 014 92 221 838 371

Remarks

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

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

The rate to be applied to the Member States' gross national income for this financial year is 0,7023 %.

Legal basis

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

Member State Budget 2012 Amending budget No. 3/2012 New amount Belgium 2 753 903 748 –43 988 032 2 709 915 716 Bulgaria 281 010 470 –4 488 573 276 521 897 CzechRepublic 1 078 296 305 –17 223 598 1 061 072 706 Denmark 1 815 240 147 –28 994 783 1 786 245 365 Germany 19 294 067 399 – 308 183 629 18 985 883 773 Estonia 110 726 788 –1 768 636 108 958 152 Ireland 919 831 931 –14 692 451 905 139 480 Greece 1 574 215 481 –25 144 902 1 549 070 579 Spain 7 749 531 954 – 123 783 068 7 625 748 885 France 15 095 595 129 – 241 121 542 14 854 473 588 Italy 11 595 546 179 – 185 215 352 11 410 330 827 Cyprus 132 960 077 –2 123 767 130 836 309 Latvia 139 579 889 –2 229 506 137 350 383 Lithuania 223 423 461 –3 568 737 219 854 724 Luxembourg 239 101 888 –3 819 168 235 282 719 Hungary 782 902 822 –12 505 286 770 397 536 Malta 45 406 555 – 725 278 44 681 277 Netherlands 4 543 386 226 –72 571 388 4 470 814 838 Austria 2 171 133 356 –34 679 455 2 136 453 900 Poland 2 846 083 644 –45 460 419 2 800 623 225 Portugal 1 165 253 865 –18 612 569 1 146 641 296 Romania 1 006 135 718 –16 070 979 990 064 739 Slovenia 269 051 272 –4 297 549 264 753 723 Slovakia 524 219 139 –8 373 338 515 845 800 Finland 1 446 676 869 –23 107 732 1 423 569 138 Sweden 2 937 969 485 –46 928 109 2 891 041 376 United Kingdom 12 977 556 588 – 207 290 168 12 770 266 420 Article 1 4 0 — Total 93 718 806 385 –1 496 968 014 92 221 838 371

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2012 Amending budget No. 3/2012 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 1 496 968 014 1 496 968 014 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 2 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. Title 3 — Total p.m. 1 496 968 014 1 496 968 014

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2012 Amending budget No. 3/2012 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 1 496 968 014 1 496 968 014 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Chapter 3 0 — Total p.m. 1 496 968 014 1 496 968 014

3 0 0

Surplus available from the preceding financial year

Budget 2012 Amending budget No. 3/2012 New amount p.m. 1 496 968 014 1 496 968 014

Remarks

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

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

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

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

Legal basis

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

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

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

(1) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(2) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(3) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(5) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(6) The own resources for the 2012 budget are determined on the basis of the budget forecasts adopted at the 151st meeting of the Advisory Committee on Own Resources on 17 May 2011.

(7) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

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

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

(10) Calculation of rate: (92 221 838 371) / (131 309 163 000) = 0,702325993586601.

(11) Rounded percentages.

(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

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

(15) p.m. (own resources + other revenue = total revenue = total expenditure); 126 015 355 796 + 3 072 687 152 = 129 088 042 948 = 129 088 042 948).

(16) Total own resources as percentage of GNI: (126 015 355 796) / (13 130 916 300 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.