FINAL ADOPTION

of amending budget No 6 of the European Union for the financial year 2006

(2006/995/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 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), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2006, as finally adopted on 15 December 2005 (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),

Having regard to preliminary draft amending budget No 6/2006 of the European Union for the financial year 2006, which the Commission presented on 31 October 2006,

Having regard to draft amending budget No 6/2006, which the Council established on 30 November 2006,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 13 December 2006,

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 having thus been completed,

DECLARES:

Sole Article

Amending budget No 6 of the European Union for the financial year 2006 has been finally adopted.

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

(2) OJ L 78, 15.3.2006, 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).

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

FINAL ADOPTION OF AMENDING BUDGET No 6 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

A. INTRODUCTION AND 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 (1) Budget 2005 (2) Change (%) 1. Agriculture 50 131 020 000 48 464 850 000 +3,44 2. Structural operations 32 339 599 237 32 396 027 704 –0,17 3. Internal policies 8 911 966 732 8 016 662 269 +11,17 4. External action 5 369 049 920 5 476 162 603 –1,96 5. Administration 6 656 924 362 6 292 367 368 +5,79 6. Reserves 458 000 000 446 000 000 +2,69 7. Pre-accession strategy 2 438 409 038 3 286 990 000 –25,82 8. Compensation 1 073 500 332 1 304 988 996 –17,74 Total expenditure (3) 107 378 469 621 105 684 048 940 +1,60





REVENUE

Description Budget 2006 (4) Budget 2005 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 2 349 189 094 1 585 916 305 +48,13 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2 410 079 591 2 736 707 563 –11,94 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) 92 730 000 525 961 402 –82,37 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 1 516 079 442 2 451 315 772 –38,15 Total revenue for Titles 3 to 9 6 368 078 127 7 299 901 042 –12,76 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 14 888 900 000 13 944 000 000 +6,78 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 200 276 121 15 556 051 275 +10,57 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 68 921 215 373 68 884 096 623 +0,05 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 101 010 391 494 98 384 147 898 +2,67 Total revenue (7) 107 378 469 621 105 684 048 940 +1,60





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 (8) Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1 323 413 000 3 127 339 000 50 1 563 669 500 1 323 413 000 Czech Republic 620 907 000 1 011 317 000 50 505 658 500 505 658 500 Czech Republic Denmark 858 809 000 2 164 083 000 50 1 082 041 500 858 809 000 Germany 9 768 554 000 22 662 761 000 50 11 331 380 500 9 768 554 000 Estonia 63 350 000 111 599 000 50 55 799 500 55 799 500 Estonia Greece 1 066 060 000 1 899 989 000 50 949 994 500 949 994 500 Greece Spain 5 825 910 000 9 462 332 000 50 4 731 166 000 4 731 166 000 Spain France 8 572 707 000 17 718 064 000 50 8 859 032 000 8 572 707 000 Ireland 836 118 000 1 449 570 000 50 724 785 000 724 785 000 Ireland Italy 5 611 159 000 14 206 297 000 50 7 103 148 500 5 611 159 000 Cyprus 110 523 000 139 397 000 50 69 698 500 69 698 500 Cyprus Latvia 67 114 000 146 498 000 50 73 249 000 67 114 000 Lithuania 92 678 000 224 020 000 50 112 010 000 92 678 000 Luxembourg 144 891 000 242 757 000 50 121 378 500 121 378 500 Luxembourg Hungary 375 340 000 855 773 000 50 427 886 500 375 340 000 Malta 37 906 000 45 840 000 50 22 920 000 22 920 000 Malta Netherlands 2 481 403 000 5 145 428 000 50 2 572 714 000 2 481 403 000 Austria 1 098 912 000 2 523 588 000 50 1 261 794 000 1 098 912 000 Poland 1 223 948 000 2 510 795 000 50 1 255 397 500 1 223 948 000 Portugal 914 655 000 1 481 601 000 50 740 800 500 740 800 500 Portugal Slovenia 151 423 000 286 122 000 50 143 061 000 143 061 000 Slovenia Slovakia 159 089 000 412 763 000 50 206 381 500 159 089 000 Finland 712 233 000 1 626 814 000 50 813 407 000 712 233 000 Sweden 1 274 161 000 2 970 465 000 50 1 485 232 500 1 274 161 000 United Kingdom 9 373 896 000 18 835 332 000 50 9 417 666 000 9 373 896 000 Total 52 765 159 000 111 260 544 000 55 630 272 000 51 058 678 000





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 = 9 768 554 000 / (51 058 678 000 – 9 373 896 000) × 1/4 × 4 838 879 797 = 283 489 899 (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 = 4 838 879 797 – (283 489 899 + 72 011 957 + 31 891 153 + 36 976 995)]/[51 058 678 000 – (9 373 896 000 + 9 768 554 000 + 2 481 403 000 + 1 098 912 000 + 1 274 161 000)] Frozen rate = 0,163127272501441 % Uniform rate 0,5 % –0,163127272501441 % = 0,336872727498559 %





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 1 323 413 000 0,50 0,336872727 445 821 747 Czech Republic 505 658 500 0,50 0,336872727 170 342 558 Denmark 858 809 000 0,50 0,336872727 289 309 330 Germany 9 768 554 000 0,50 0,336872727 3 290 759 430 Estonia 55 799 500 0,50 0,336872727 18 797 330 Greece 949 994 500 0,50 0,336872727 320 027 238 Spain 4 731 166 000 0,50 0,336872727 1 593 800 795 France 8 572 707 000 0,50 0,336872727 2 887 911 189 Ireland 724 785 000 0,50 0,336872727 244 160 300 Italy 5 611 159 000 0,50 0,336872727 1 890 246 437 Cyprus 69 698 500 0,50 0,336872727 23 479 524 Latvia 67 114 000 0,50 0,336872727 22 608 876 Lithuania 92 678 000 0,50 0,336872727 31 220 691 Luxembourg 121 378 500 0,50 0,336872727 40 889 106 Hungary 375 340 000 0,50 0,336872727 126 441 810 Malta 22 920 000 0,50 0,336872727 7 721 123 Netherlands 2 481 403 000 0,50 0,336872727 835 916 997 Austria 1 098 912 000 0,50 0,336872727 370 193 483 Poland 1 223 948 000 0,50 0,336872727 412 314 701 Portugal 740 800 500 0,50 0,336872727 249 555 485 Slovenia 143 061 000 0,50 0,336872727 48 193 349 Slovakia 159 089 000 0,50 0,336872727 53 592 745 Finland 712 233 000 0,50 0,336872727 239 931 873 Sweden 1 274 161 000 0,50 0,336872727 429 230 091 United Kingdom 9 373 896 000 0,50 0,336872727 3 157 809 913 Total 51 058 678 000 17 200 276 121





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 3 127 339 000 1 937 254 637 Czech Republic 1 011 317 000 626 468 236 Denmark 2 164 083 000 1 340 558 163 Germany 22 662 761 000 14 038 624 796 Estonia 111 599 000 69 130 875 Greece 1 899 989 000 1 176 963 067 Spain 9 462 332 000 5 861 515 666 France 17 718 064 000 10 975 593 513 Ireland 1 449 570 000 897 947 490 Italy 14 206 297 000 8 800 201 940 Cyprus 139 397 000 86 350 563 Latvia 146 498 000 0,6194578 (9) 90 749 333 Lithuania 224 020 000 138 770 944 Luxembourg 242 757 000 150 377 725 Hungary 855 773 000 530 115 287 Malta 45 840 000 28 395 947 Netherlands 5 145 428 000 3 187 375 674 Austria 2 523 588 000 1 563 256 351 Poland 2 510 795 000 1 555 331 627 Portugal 1 481 601 000 917 789 343 Slovenia 286 122 000 177 240 514 Slovakia 412 763 000 255 689 273 Finland 1 626 814 000 1 007 742 674 Sweden 2 970 465 000 1 840 077 809 United Kingdom 18 835 332 000 11 667 693 926 Total 111 260 544 000 68 921 215 373





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 6 436 789 6 436 789 1 924 381 059 1 937 254 637 Czech Republic 2 081 525 2 081 525 622 305 186 626 468 236 Denmark 4 454 185 4 454 185 1 331 649 793 1 340 558 163 Germany 46 645 220 46 645 220 13 945 334 356 14 038 624 796 Estonia 229 697 229 697 68 671 481 69 130 875 Greece 3 910 618 3 910 618 1 169 141 831 1 176 963 067 Spain 19 475 673 19 475 673 5 822 564 320 5 861 515 666 France 36 467 884 36 467 884 10 902 657 745 10 975 593 513 Ireland 2 983 551 2 983 551 891 980 388 897 947 490 Italy 29 239 854 29 239 854 8 741 722 232 8 800 201 940 Cyprus 286 911 286 911 85 776 741 86 350 563 Latvia 301 527 301 527 90 146 279 90 749 333 Lithuania 461 085 461 085 137 848 774 138 770 944 Luxembourg 499 650 499 650 149 378 425 150 377 725 Hungary 1 761 379 1 761 379 526 592 529 530 115 287 Malta 94 349 94 349 28 207 249 28 395 947 Netherlands 10 590 484 10 590 484 3 166 194 706 3 187 375 674 Austria 5 194 129 5 194 129 1 552 868 093 1 563 256 351 Poland 5 167 798 5 167 798 1 544 996 031 1 555 331 627 Portugal 3 049 478 3 049 478 911 690 387 917 789 343 Slovenia 588 905 588 905 176 062 704 177 240 514 Slovakia 849 562 849 562 253 990 149 255 689 273 Finland 3 348 360 3 348 360 1 001 045 954 1 007 742 674 Sweden 6 113 906 6 113 906 1 827 849 997 1 840 077 809 United Kingdom 38 767 481 38 767 481 11 590 158 964 11 667 693 926 Total 229 000 000 229 000 000 68 463 215 373 68 921 215 373 Percentage of 1 % of GNI 0,0021 0,0021 0,6153 0,6195





TABLE 5.1

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 (10) (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 17,7700 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 9,1146 3. (1) – (2) 8,6554 4. Total allocated expenditure 95 942 473 817 5. Pre-accession expenditure (PAE) (11) 1 781 065 467 6. PAE-adjusted total allocated expenditure = (4) – (5) 94 161 408 350 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 379 028 461 8. United Kingdom's advantage (12) 534 582 959 9. Basic compensation for the United Kingdom = (7) – (8) 4 844 445 502 10. Windfall gains deriving from traditional own resources (13) 5 565 705 11. Correction for the United Kingdom = (9) – (10) 4 838 879 797





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2002 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description Coefficient (14) (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 19,1843 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,5464 3. (1) – (2) 11,6379 4. Total allocated expenditure 77 768 930 560 5. Pre-accession expenditure (PAE) (15) 6. PAE-adjusted total allocated expenditure = (4) – (5) 77 768 930 560 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 973 420 121 8. United Kingdom's advantage (16) 292 486 596 9. Basic compensation for the United Kingdom = (7) – (8) 5 680 933 525 10. Windfall gains deriving from traditional own resources (17) 67 788 076 11. Correction for the United Kingdom = (9) – (10) 5 613 145 449

Note:

The difference of € 124 427 632 between the definitive amount of the 2002 UK correction (€ 5 613 145 449, as calculated above) and the previously budgeted amount of the 2002 UK correction (€ 5 488 717 817, entered in the AB 4/2003) is financed in chapter 35 of the AB 3/2006. This impact is the so-called 'direct effect' of the UK correction. A supplementary adjustment, to take into account the so-called 'indirect effect' of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 35 of the AB 3/2006. This 'indirect effect' corresponds to a decrease of € 9 998 501 for the United Kingdom, so that the total amount entered in chapter 35 of the AB 3/2006 for the United Kingdom is an increase of € 114 429 130.

TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 6)

Description Coefficient (18) (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 18,6437 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,9665 3. (1) – (2) 10,6772 4. Total allocated expenditure 92 157 248 765 5. Pre-accession expenditure (PAE) (19) 1 741 475 677 6. PAE-adjusted total allocated expenditure = (4) – (5) 90 415 773 088 7. United Kingdom's correction original amount = (3) × (6) × 0,66 6 371 527 835 8. United Kingdom's advantage (20) 944 363 904 9. Basic compensation for the United Kingdom = (7) – (8) 5 427 163 931 10. Windfall gains deriving from traditional own resources (21) 1 815 861 11. Correction for the United Kingdom = (9) – (10) 5 425 348 070

Note:

The difference of € 239 664 390 between the updated amount of the 2004 UK correction (€ 5 425 348 070, as calculated above) and the previously budgeted amount of the 2004 UK correction (€ 5 185 683 679, entered in the AB 5/2005) is financed in chapter 36 of the AB 3/2006. This impact is the so-called 'direct effect' of the UK correction. A supplementary adjustment, to take into account the so-called 'indirect effect' of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 36 of the AB 3/2006. This 'indirect effect' corresponds to an increase of € 14 680 207 for the United Kingdom, so that the total amount entered in chapter 36 of the AB 3/2006 for the United Kingdom is an increase of € 254 334 597.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 4 838 879 797 (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 2,81 3,38 5,29 1,43 4,81 232 898 823 Czech Republic 0,91 1,09 1,71 0,46 1,56 75 314 681 Denmark 1,95 2,34 3,66 0,99 3,33 161 163 335 Germany 20,37 24,52 0,00 –18,39 0,00 6,13 296 624 626 Estonia 0,10 0,12 0,19 0,05 0,17 8 310 988 Greece 1,71 2,06 3,21 0,87 2,92 141 495 758 Spain 8,50 10,24 16,00 4,33 14,56 704 677 677 France 15,92 19,17 29,97 8,10 27,27 1 319 497 580 Ireland 1,30 1,57 2,45 0,66 2,23 107 952 207 Italy 12,77 15,37 24,03 6,49 21,86 1 057 969 681 Cyprus 0,13 0,15 0,24 0,06 0,21 10 381 157 Latvia 0,13 0,16 0,25 0,07 0,23 10 909 982 Lithuania 0,20 0,24 0,38 0,10 0,34 16 683 191 Luxembourg 0,22 0,26 0,41 0,11 0,37 18 078 571 Hungary 0,77 0,93 1,45 0,39 1,32 63 731 026 Malta 0,04 0,05 0,08 0,02 0,07 3 413 791 Netherlands 4,62 5,57 0,00 –4,18 0,00 1,39 67 346 634 Austria 2,27 2,73 0,00 –2,05 0,00 0,68 33 030 325 Poland 2,26 2,72 4,25 1,15 3,86 186 983 630 Portugal 1,33 1,60 2,51 0,68 2,28 110 337 616 Slovenia 0,26 0,31 0,48 0,13 0,44 21 308 044 Slovakia 0,37 0,45 0,70 0,19 0,64 30 739 238 Finland 1,46 1,76 2,75 0,74 2,50 121 151 901 Sweden 2,67 3,21 0,00 –2,41 0,00 0,80 38 879 335 United Kingdom 16,93 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,02 27,02 100,00 4 838 879 797

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 2005 Correction for the United Kingdom 2002 + 2004 Total own resources (22) Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) (10) = (4) + (5) + (6) + (7) + (8) + (9) (11) Belgium 7 803 851 8 500 000 1 444 700 000 1 461 003 851 445 821 747 1 924 381 059 12 873 578 232 898 823 16 252 677 4 093 231 735 4,05 Czech Republic 3 958 475 2 500 000 151 700 000 158 158 475 170 342 558 622 305 186 4 163 050 75 314 681 3 110 407 1 033 394 357 1,02 Denmark 22 959 156 4 400 000 266 300 000 293 659 156 289 309 330 1 331 649 793 8 908 370 161 163 335 7 571 331 2 092 261 315 2,07 Germany 142 165 811 36 000 000 2 613 100 000 2 791 265 811 3 290 759 430 13 945 334 356 93 290 440 296 624 626 83 909 745 20 501 184 408 20,30 Estonia 452 397 0 19 800 000 20 252 397 18 797 330 68 671 481 459 394 8 310 988 888 155 117 379 745 0,12 Greece 5 881 163 2 300 000 202 500 000 210 681 163 320 027 238 1 169 141 831 7 821 236 141 495 758 7 471 673 1 856 638 899 1,84 Spain 41 168 143 5 900 000 1 295 800 000 1 342 868 143 1 593 800 795 5 822 564 320 38 951 346 704 677 677 100 629 011 9 603 491 292 9,51 France 66 954 781 35 600 000 1 130 900 000 1 233 454 781 2 887 911 189 10 902 657 745 72 935 768 1 319 497 580 100 572 825 16 517 029 888 16,35 Ireland 339 298 1 400 000 209 600 000 211 339 298 244 160 300 891 980 388 5 967 102 107 952 207 12 710 188 1 474 109 483 1,46 Italy 64 466 597 13 800 000 1 437 500 000 1 515 766 597 1 890 246 437 8 741 722 232 58 479 708 1 057 969 681 –51 626 461 13 212 558 194 13,08 Cyprus 3 279 879 0 34 000 000 37 279 879 23 479 524 85 776 741 573 822 10 381 157 342 735 157 833 858 0,16 Latvia 791 695 300 000 26 000 000 27 091 695 22 608 876 90 146 279 603 054 10 909 982 717 885 152 077 771 0,15 Lithuania 1 470 291 500 000 40 800 000 42 770 291 31 220 691 137 848 774 922 170 16 683 191 4 726 384 234 171 501 0,23 Luxembourg 226 199 0 17 200 000 17 426 199 40 889 106 149 378 425 999 300 18 078 571 818 049 227 589 650 0,23 Hungary 2 940 582 2 200 000 114 400 000 119 540 582 126 441 810 526 592 529 3 522 758 63 731 026 55 755 839 884 460 0,83 Malta 1 017 894 0 10 700 000 11 717 894 7 721 123 28 207 249 188 698 3 413 791 33 192 51 281 947 0,05 Netherlands 161 618 889 8 900 000 1 403 000 000 1 573 518 889 835 916 997 3 166 194 706 21 180 968 67 346 634 35 477 742 5 699 635 936 5,64 Austria 2 827 482 3 700 000 179 100 000 185 627 482 370 193 483 1 552 868 093 10 388 258 33 030 325 38 345 022 2 190 452 663 2,17 Poland 24 542 547 10 400 000 218 800 000 253 742 547 412 314 701 1 544 996 031 10 335 596 186 983 630 10 597 556 2 418 970 061 2,39 Portugal 12 440 922 500 000 99 200 000 112 140 922 249 555 485 911 690 387 6 098 956 110 337 616 14 492 947 1 404 316 313 1,39 Slovenia 113 099 300 000 33 500 000 33 913 099 48 193 349 176 062 704 1 177 810 21 308 044 120 693 280 775 699 0,28 Slovakia 904 794 1 500 000 47 400 000 49 804 794 53 592 745 253 990 149 1 699 124 30 739 238 2 154 896 391 980 946 0,39 Finland 4 071 575 1 100 000 118 700 000 123 871 575 239 931 873 1 001 045 954 6 696 720 121 151 901 –9 499 469 1 483 198 554 1,47 Sweden 10 857 532 2 600 000 377 100 000 390 557 532 429 230 091 1 827 849 997 12 227 812 38 879 335 –11 099 211 2 687 645 556 2,66 United Kingdom 280 146 948 8 200 000 2 383 100 000 2 671 446 948 3 157 809 913 11 590 158 964 77 534 962 –4 838 879 797 – 368 773 727 12 289 297 263 12,17 Total 863 400 000 150 600 000 13 874 900 000 14 888 900 000 17 200 276 121 68 463 215 373 458 000 000 0 0 101 010 391 494 100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 763 400 000 100 000 000 863 400 000 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) 150 600 000 p.m. 150 600 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM 13 874 900 000 13 874 900 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM 17 200 276 121 17 200 276 121 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 76 294 794 815 –7 373 579 442 68 921 215 373 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 108 283 970 936 –7 273 579 442 101 010 391 494

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)

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 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) 763 400 000 100 000 000 863 400 000 Article 1 0 0 — Subtotal 763 400 000 100 000 000 863 400 000 Chapter 1 0 — Total 763 400 000 100 000 000 863 400 000

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)

Budget 2006 Amending budget No 6 New amount 763 400 000 100 000 000 863 400 000

Remarks

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 Amending budget No 6 New amount Belgium 6 900 000 903 851 7 803 851 Czech Republic 3 500 000 458 475 3 958 475 Denmark 20 300 000 2 659 156 22 959 156 Germany 125 700 000 16 465 811 142 165 811 Estonia 400 000 52 397 452 397 Greece 5 200 000 681 163 5 881 163 Spain 36 400 000 4 768 143 41 168 143 France 59 200 000 7 754 781 66 954 781 Ireland 300 000 39 298 339 298 Italy 57 000 000 7 466 597 64 466 597 Cyprus 2 900 000 379 879 3 279 879 Latvia 700 000 91 695 791 695 Lithuania 1 300 000 170 291 1 470 291 Luxembourg 200 000 26 199 226 199 Hungary 2 600 000 340 582 2 940 582 Malta 900 000 117 894 1 017 894 Netherlands 142 900 000 18 718 889 161 618 889 Austria 2 500 000 327 482 2 827 482 Poland 21 700 000 2 842 547 24 542 547 Portugal 11 000 000 1 440 922 12 440 922 Slovenia 100 000 13 099 113 099 Slovakia 800 000 104 794 904 794 Finland 3 600 000 471 575 4 071 575 Sweden 9 600 000 1 257 532 10 857 532 United Kingdom 247 700 000 32 446 948 280 146 948 Item 1 0 0 0 — Total 763 400 000 100 000 000 863 400 000

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)

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 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 2000/597/EC, EURATOM) 1 1 0 Sugar production levies 148 350 000 148 350 000 Article 1 1 0 — Subtotal 148 350 000 148 350 000 1 1 1 Sugar storage levies p.m. p.m. p.m. Article 1 1 1 — Subtotal p.m. p.m. p.m. 1 1 2 Isoglucose production levies 1 125 000 1 125 000 Article 1 1 2 — Subtotal 1 125 000 1 125 000 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. Article 1 1 3 — Subtotal p.m. p.m. 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. Article 1 1 4 — Subtotal p.m. p.m. 1 1 5 Production levy for inulin syrup 1 125 000 1 125 000 Article 1 1 5 — Subtotal 1 125 000 1 125 000 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 p.m. p.m. Article 1 1 6 — Subtotal p.m. p.m. Chapter 1 1 — Total 150 600 000 p.m. 150 600 000

1 1 1

Sugar storage levies

Budget 2006 Amending budget No 6 New amount p.m. p.m. p.m.

Remarks

This article is intended for recording the income charged by new Member States in the event of non elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004.

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

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

Legal basis

Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).

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

Member State Budget 2006 Amending budget No 6 New amount Belgium p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia — p.m. p.m. Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Ireland p.m. — p.m. Italy p.m. — p.m. Cyprus — p.m. p.m. Latvia p.m. — p.m. Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta — p.m. p.m. Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. — p.m. Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 1 — Total p.m. p.m. p.m.

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

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 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 75 836 794 815 –7 373 579 442 68 463 215 373 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 0 229 000 000 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 0 229 000 000 Article 1 4 0 — Subtotal 76 294 794 815 –7 373 579 442 68 921 215 373 Chapter 1 4 — Total 76 294 794 815 –7 373 579 442 68 921 215 373

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

Budget 2006 Amending budget No 6 New amount 75 836 794 815 –7 373 579 442 68 463 215 373

Remarks

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 0,6153 %.

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 Amending budget No 6 New amount Belgium 2 131 639 461 – 207 258 402 1 924 381 059 Czech Republic 689 328 283 –67 023 097 622 305 186 Denmark 1 475 070 249 – 143 420 456 1 331 649 793 Germany 15 447 265 432 –1 501 931 076 13 945 334 356 Estonia 76 067 491 –7 396 010 68 671 481 Greece 1 295 059 962 – 125 918 131 1 169 141 831 Spain 6 449 662 249 – 627 097 929 5 822 564 320 France 12 076 888 499 –1 174 230 754 10 902 657 745 Ireland 988 047 863 –96 067 475 891 980 388 Italy 9 683 217 355 – 941 495 123 8 741 722 232 Cyprus 95 015 011 –9 238 270 85 776 741 Latvia 99 855 154 –9 708 875 90 146 279 Lithuania 152 695 270 –14 846 496 137 848 774 Luxembourg 165 466 680 –16 088 255 149 378 425 Hungary 583 307 246 –56 714 717 526 592 529 Malta 31 245 207 –3 037 958 28 207 249 Netherlands 3 507 198 091 – 341 003 385 3 166 194 706 Austria 1 720 114 054 – 167 245 961 1 552 868 093 Poland 1 711 394 161 – 166 398 130 1 544 996 031 Portugal 1 009 880 656 –98 190 269 911 690 387 Slovenia 195 024 891 –18 962 187 176 062 704 Slovakia 281 345 226 –27 355 077 253 990 149 Finland 1 108 859 935 – 107 813 981 1 001 045 954 Sweden 2 024 711 875 – 196 861 878 1 827 849 997 United Kingdom 12 838 434 514 –1 248 275 550 11 590 158 964 Item 1 4 0 0 — Total 75 836 794 815 –7 373 579 442 68 463 215 373

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 2 502 809 591 2 502 809 591 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 p.m. –14 157 979 –14 157 979 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 p.m. 1 530 237 421 1 530 237 421 3 3 REFUNDS TO MEMBER STATES p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 0 0 3 6 RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 0 0 Title 3 — Total 2 502 809 591 1 516 079 442 4 018 889 033

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

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 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 p.m. –14 157 979 –14 157 979 Article 3 1 0 — Subtotal p.m. –14 157 979 –14 157 979 Chapter 3 1 — Total p.m. –14 157 979 –14 157 979

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

Budget 2006 Amending budget No 6 New amount p.m. –14 157 979 –14 157 979

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 Amending budget No 6 New amount Belgium p.m. 7 593 795 7 593 795 Czech Republic p.m. – 203 691 – 203 691 Denmark p.m. 12 235 609 12 235 609 Germany p.m. 4 934 693 4 934 693 Estonia p.m. 2 746 788 2 746 788 Greece p.m. –2 083 137 –2 083 137 Spain p.m. 74 929 492 74 929 492 France p.m. 18 907 502 18 907 502 Ireland p.m. 894 019 894 019 Italy p.m. – 210 472 010 – 210 472 010 Cyprus p.m. 193 586 193 586 Latvia p.m. 2 729 735 2 729 735 Lithuania p.m. –1 951 213 –1 951 213 Luxembourg p.m. –4 003 361 –4 003 361 Hungary p.m. –5 827 327 –5 827 327 Malta p.m. –6 431 –6 431 Netherlands p.m. 51 227 725 51 227 725 Austria p.m. 15 168 934 15 168 934 Poland p.m. 6 158 582 6 158 582 Portugal p.m. –23 121 725 –23 121 725 Slovenia p.m. – 427 922 – 427 922 Slovakia p.m. 4 684 923 4 684 923 Finland p.m. 6 889 024 6 889 024 Sweden p.m. 21 704 468 21 704 468 United Kingdom p.m. 2 939 963 2 939 963 Item 3 1 0 3 — Total p.m. –14 157 979 –14 157 979

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

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 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 p.m. 1 530 237 421 1 530 237 421 Article 3 2 0 — Subtotal p.m. 1 530 237 421 1 530 237 421 Chapter 3 2 — Total p.m. 1 530 237 421 1 530 237 421

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

Budget 2006 Amending budget No 6 New amount p.m. 1 530 237 421 1 530 237 421

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 Amending budget No 6 New amount Belgium p.m. 4 653 468 4 653 468 Czech Republic p.m. –1 573 470 –1 573 470 Denmark p.m. 65 278 060 65 278 060 Germany p.m. –75 160 250 –75 160 250 Estonia p.m. 11 464 052 11 464 052 Greece p.m. –8 503 579 –8 503 579 Spain p.m. 294 291 870 294 291 870 France p.m. 103 171 217 103 171 217 Ireland p.m. 20 439 779 20 439 779 Italy p.m. 489 163 465 489 163 465 Cyprus p.m. 768 531 768 531 Latvia p.m. 5 351 569 5 351 569 Lithuania p.m. 7 017 516 7 017 516 Luxembourg p.m. –7 109 823 –7 109 823 Hungary p.m. –4 434 001 –4 434 001 Malta p.m. 8 270 8 270 Netherlands p.m. 324 958 979 324 958 979 Austria p.m. 1 368 507 1 368 507 Poland p.m. 30 445 125 30 445 125 Portugal p.m. –4 005 298 –4 005 298 Slovenia p.m. –1 740 027 –1 740 027 Slovakia p.m. 1 110 922 1 110 922 Finland p.m. 68 241 172 68 241 172 Sweden p.m. –36 642 274 –36 642 274 United Kingdom p.m. 241 673 641 241 673 641 Item 3 2 0 3 — Total p.m. 1 530 237 421 1 530 237 421

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 6 0 CONTRIBUTIONS TO COMMUNITY PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. 75 000 000 75 000 000 6 2 REVENUE FROM SERVICES RENDERED AGAINST PAYMENT p.m. p.m. 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS p.m. p.m. 6 5 FINANCIAL CORRECTIONS p.m. 145 000 000 145 000 000 6 6 OTHER CONTRIBUTIONS AND REFUNDS 15 000 000 15 000 000 Title 6 — Total 15 000 000 220 000 000 235 000 000

CHAPTER 6 1 —

REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE 6 1 1 Repayment of expenditure incurred on behalf of one or more Member States 6 1 1 3 Revenue from the investments provided for in Article 4 of Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel — Assigned revenue p.m. p.m. 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. Article 6 1 1 — Subtotal p.m. p.m. 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. Article 6 1 2 — Subtotal p.m. p.m. 6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999 p.m. p.m. Article 6 1 3 — Subtotal p.m. p.m. 6 1 4 Repayment of Community support to commercially successful projects and activities 6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue p.m. p.m. 6 1 4 1 Repayment of Community support to commercially successful data-processing projects — — 6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. 6 1 5 Repayment of unused Community aid 6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund p.m. 75 000 000 75 000 000 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 6 1 5 7 Repayments of payments on account under the Structural Funds and the Cohesion Fund p.m. p.m. 6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue p.m. p.m. Article 6 1 5 — Subtotal p.m. 75 000 000 75 000 000 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. Article 6 1 6 — Subtotal p.m. p.m. 6 1 7 Repayment of amounts paid in connection with Community aid to non-member countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. Article 6 1 7 — Subtotal p.m. p.m. 6 1 8 Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. Article 6 1 8 — Subtotal p.m. p.m. 6 1 9 Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies under Council Decision 94/179/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. 75 000 000 75 000 000

6 1 5

Repayment of unused Community aid

6 1 5 0

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund

Budget 2006 Amending budget No 6 New amount p.m. 75 000 000 75 000 000

Remarks

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund.

In accordance with Article 18 of the Financial Regulation, from 2003 this revenue may be used to provide additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

CHAPTER 6 5 —

FINANCIAL CORRECTIONS

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 6 5 FINANCIAL CORRECTIONS 6 5 0 Financial corrections 6 5 0 0 Financial corrections in connection with the Structural Funds p.m. 145 000 000 145 000 000 Article 6 5 0 — Subtotal p.m. 145 000 000 145 000 000 Chapter 6 5 — Total p.m. 145 000 000 145 000 000

6 5 0

Financial corrections

6 5 0 0

Financial corrections in connection with the Structural Funds

Budget 2006 Amending budget No 6 New amount p.m. 145 000 000 145 000 000

Remarks

This item is intended to accommodate financial corrections in connection with the Structural Funds (European Agricultural Guidance and Guarantee Fund, Guidance Section, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund).

The amounts booked to this item may, in accordance with Article 18 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in Section III ‘Commission’ if they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof.

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3), and in particular Article 39(3) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13).

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 7 0 INTEREST ON LATE PAYMENTS 20 000 000 89 500 000 109 500 000 7 1 FINES 100 000 000 702 000 000 802 000 000 7 2 INTEREST ON DEPOSITS AND FINES p.m. p.m. Title 7 — Total 120 000 000 791 500 000 911 500 000

CHAPTER 7 0 —

INTEREST ON LATE PAYMENTS

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 7 0 INTEREST ON LATE PAYMENTS 7 0 0 Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5 000 000 2 500 000 7 500 000 7 0 0 1 Other interest on late payments 10 000 000 –8 000 000 2 000 000 Article 7 0 0 — Subtotal 15 000 000 –5 500 000 9 500 000 7 0 1 Interest on late payments and other interest on fines 5 000 000 95 000 000 100 000 000 Article 7 0 1 — Subtotal 5 000 000 95 000 000 100 000 000 Chapter 7 0 — Total 20 000 000 89 500 000 109 500 000

7 0 0

Interest on late payments

7 0 0 0

Interest due on late payments into the accounts held with the treasuries of the Member States

Budget 2006 Amending budget No 6 New amount 5 000 000 2 500 000 7 500 000

Remarks

Council p.m. Commission 7 500 000 Total 7 500 000

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 (OJ L 352, 27.11.2004, 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 71(4) thereof.

7 0 0 1

Other interest on late payments

Budget 2006 Amending budget No 6 New amount 10 000 000 –8 000 000 2 000 000

Legal basis

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3), and in particular Article 39(4) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13) and in particular Article 7(2) 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 71(4) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3), and in particular Article 86 thereof.

7 0 1

Interest on late payments and other interest on fines

Budget 2006 Amending budget No 6 New amount 5 000 000 95 000 000 100 000 000

Remarks

This article is intended to record interest on late payments and other interest on fines.

Legal basis

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 71(4) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3), and in particular Article 86 thereof.

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1), as amended by Regulation (EC) No 411/2004 (OJ L 68, 6.3.2004, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1) and in particular Articles 14 and 15 thereof.

CHAPTER 7 1 —

FINES

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 7 1 FINES 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 644 000 000 744 000 000 Article 7 1 0 — Subtotal 100 000 000 644 000 000 744 000 000 7 1 1 Collection of fines imposed for fraud and irregularities which are damaging to the Community's financial interests p.m. p.m. Article 7 1 1 — Subtotal p.m. p.m. 7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty p.m. 58 000 000 58 000 000 Article 7 1 2 — Subtotal p.m. 58 000 000 58 000 000 Chapter 7 1 — Total 100 000 000 702 000 000 802 000 000

7 1 0

Fines, periodic penalty payments and other penalties

Budget 2006 Amending budget No 6 New amount 100 000 000 644 000 000 744 000 000

Legal basis

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).

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1), as amended by Regulation (EC) No 411/2004 (OJ L 68, 6.3.2004, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1) and in particular Articles 14 and 15 thereof.

7 1 2

Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty

Budget 2006 Amending budget No 6 New amount p.m. 58 000 000 58 000 000

Reference acts

Treaty establishing the European Community, and in particular Article 228(2) (former Article 171(2)) thereof, introduced by the Treaty on European Union (Article G(51)).

TITLE 8

BORROWING-AND-LENDING OPERATIONS

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 8 0 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING-AND-LENDING OPERATIONS IN THE MEMBER STATES p.m. p.m. 8 1 LOANS GRANTED BY THE COMMISSION 26 401 054 30 000 000 56 401 054 8 2 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING-AND-LENDING OPERATIONS FOR NON-MEMBER COUNTRIES p.m. p.m. 8 3 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR LOANS GRANTED BY FINANCIAL ESTABLISHMENTS IN NON-MEMBER COUNTRIES p.m. p.m. 8 5 REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES 2 627 400 2 627 400 Title 8 — Total 29 028 454 30 000 000 59 028 454

CHAPTER 8 1 —

LOANS GRANTED BY THE COMMISSION

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 8 1 LOANS GRANTED BY THE COMMISSION 8 1 0 Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean non-member countries 26 401 054 30 000 000 56 401 054 Article 8 1 0 — Subtotal 26 401 054 30 000 000 56 401 054 8 1 1 Capital repayments and interest in respect of loans granted by the Commission to improve housing for migrant workers p.m. p.m. Article 8 1 1 — Subtotal p.m. p.m. 8 1 3 Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in Latin America, Asia, the Mediterranean region and South Africa under the European Community Investment Partners operation p.m. p.m. Article 8 1 3 — Subtotal p.m. p.m. 8 1 4 Capital repayments and interest in respect of loans granted to the countries most directly affected by the Gulf crisis p.m. p.m. Article 8 1 4 — Subtotal p.m. p.m. Chapter 8 1 — Total 26 401 054 30 000 000 56 401 054

8 1 0

Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean non-member countries

Budget 2006 Amending budget No 6 New amount 26 401 054 30 000 000 56 401 054

Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 22 03, 19 08 and 19 01 of the statement of expenditure of Section III ‘Commission’ to Mediterranean non-member countries.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans and risk capital which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments, and interest on risk capital generally in annual instalments.

TITLE 9

MISCELLANEOUS REVENUE

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 9 0 MISCELLANEOUS REVENUE 20 126 000 10 000 000 30 126 000 Title 9 — Total 20 126 000 10 000 000 30 126 000

CHAPTER 9 0 —

MISCELLANEOUS REVENUE

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 9 0 MISCELLANEOUS REVENUE 9 0 0 Miscellaneous revenue 20 126 000 10 000 000 30 126 000 Article 9 0 0 — Subtotal 20 126 000 10 000 000 30 126 000 Chapter 9 0 — Total 20 126 000 10 000 000 30 126 000

9 0 0

Miscellaneous revenue

Budget 2006 Amending budget No 6 New amount 20 126 000 10 000 000 30 126 000

Remarks

This article is intended to receive miscellaneous revenue.

Parliament p.m. Council p.m. Commission 30 000 000 Court of Justice 10 000 Court of Auditors 100 000 European Economic and Social Committee 16 000 Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 30 126 000

SECTION III

COMMISSION

REVENUE

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 6 0 CONTRIBUTIONS TO COMMUNITY PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. 75 000 000 75 000 000 6 2 REVENUE FROM SERVICES RENDERED AGAINST PAYMENT p.m. p.m. 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS p.m. p.m. 6 5 FINANCIAL CORRECTIONS p.m. 145 000 000 145 000 000 6 6 OTHER CONTRIBUTIONS AND REFUNDS 15 000 000 15 000 000 Title 6 — Total 15 000 000 220 000 000 235 000 000

CHAPTER 6 1 —

REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE 6 1 1 Repayment of expenditure incurred on behalf of one or more States 6 1 1 3 Revenue from the investments provided for in Article 4 of Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel — Assigned revenue p.m. p.m. 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. Article 6 1 1 — Subtotal p.m. p.m. 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. Article 6 1 2 — Subtotal p.m. p.m. 6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999 p.m. p.m. Article 6 1 3 — Subtotal p.m. p.m. 6 1 4 Repayment of Community support to commercially successful projects and activities 6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue p.m. p.m. 6 1 4 1 Repayment of Community support to commercially successful data-processing projects — — 6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. 6 1 5 Repayment of unused Community aid 6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund p.m. 75 000 000 75 000 000 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 6 1 5 7 Repayments of payments on account under the Structural Funds and the Cohesion Fund p.m. p.m. 6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue p.m. p.m. Article 6 1 5 — Subtotal p.m. 75 000 000 75 000 000 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. Article 6 1 6 — Subtotal p.m. p.m. 6 1 7 Repayment of amounts paid in connection with Community aid to third countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. Article 6 1 7 — Subtotal p.m. p.m. 6 1 8 Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. Article 6 1 8 — Subtotal p.m. p.m. 6 1 9 Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies pursuant to Council Decision 94/179/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. 75 000 000 75 000 000

6 1 5

Repayment of unused Community aid

6 1 5 0

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund

Budget 2006 Amending budget No 6 New amount p.m. 75 000 000 75 000 000

Remarks

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund.

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

CHAPTER 6 5 —

FINANCIAL CORRECTIONS

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 6 5 FINANCIAL CORRECTIONS 6 5 0 Financial corrections 6 5 0 0 Financial corrections in connection with the Structural Funds p.m. 145 000 000 145 000 000 Article 6 5 0 — Subtotal p.m. 145 000 000 145 000 000 Chapter 6 5 — Total p.m. 145 000 000 145 000 000

6 5 0

Financial corrections

6 5 0 0

Financial corrections in connection with the Structural Funds

Budget 2006 Amending budget No 6 New amount p.m. 145 000 000 145 000 000

Remarks

This item is intended to accommodate financial corrections in connection with the Structural Funds (European Agricultural Guidance and Guarantee Fund, Guidance Section, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund).

The amounts entered against this item may, in accordance with Article 18 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in this section if they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing Financial Instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof.

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3), and in particular Article 39(3) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13).

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 7 0 INTEREST ON LATE PAYMENTS 20 000 000 89 500 000 109 500 000 7 1 FINES 100 000 000 702 000 000 802 000 000 7 2 INTEREST ON DEPOSITS AND FINES p.m. p.m. Title 7 — Total 120 000 000 791 500 000 911 500 000

CHAPTER 7 0 —

INTEREST ON LATE PAYMENTS

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 7 0 INTEREST ON LATE PAYMENTS 7 0 0 Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 5 000 000 2 500 000 7 500 000 7 0 0 1 Other interest on late payments 10 000 000 –8 000 000 2 000 000 Article 7 0 0 — Subtotal 15 000 000 –5 500 000 9 500 000 7 0 1 Interest on late payments and other interest on fines 5 000 000 95 000 000 100 000 000 Article 7 0 1 — Subtotal 5 000 000 95 000 000 100 000 000 Chapter 7 0 — Total 20 000 000 89 500 000 109 500 000

7 0 0

Interest on late payments

7 0 0 0

Interest due on late payments into the accounts held with the treasuries of the Member States

Budget 2006 Amending budget No 6 New amount 5 000 000 2 500 000 7 500 000

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 amended by Council Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, 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 71(4) thereof.

7 0 0 1

Other interest on late payments

Budget 2006 Amending budget No 6 New amount 10 000 000 –8 000 000 2 000 000

Legal basis

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3), and in particular Article 39(4) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13) and in particular Article 7(2) 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 71(4) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3), and in particular Article 86 thereof.

7 0 1

Interest on late payments and other interest on fines

Budget 2006 Amending budget No 6 New amount 5 000 000 95 000 000 100 000 000

Remarks

This article is intended to record interest on late payments and other interest on fines.

Legal basis

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 71(4) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3), and in particular Article 86 thereof.

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1), as amended by Regulation (EC) No 411/2004 (OJ L 68, 6.3.2004, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1) and in particular Articles 14 and 15 thereof.

CHAPTER 7 1 —

FINES

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 7 1 FINES 7 1 0 Fines, periodic penalty payments and other penalties 100 000 000 644 000 000 744 000 000 Article 7 1 0 — Subtotal 100 000 000 644 000 000 744 000 000 7 1 1 Collection of fines imposed for fraud and irregularities which are damaging to the European Community's financial interests p.m. p.m. Article 7 1 1 — Subtotal p.m. p.m. 7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty p.m. 58 000 000 58 000 000 Article 7 1 2 — Subtotal p.m. 58 000 000 58 000 000 Chapter 7 1 — Total 100 000 000 702 000 000 802 000 000

7 1 0

Fines, periodic penalty payments and other penalties

Budget 2006 Amending budget No 6 New amount 100 000 000 644 000 000 744 000 000

Legal basis

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).

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1), as amended by Regulation (EC) No 411/2004 (OJ L 68, 6.3.2004, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

7 1 2

Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty

Budget 2006 Amending budget No 6 New amount p.m. 58 000 000 58 000 000

Reference acts

Article 228(2) (former Article 171(2)) of the Treaty establishing the European Community, introduced by the Maastricht Treaty on European Union (Article G(51)).

TITLE 8

BORROWING AND LENDING OPERATIONS

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 8 0 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES p.m. p.m. 8 1 LOANS GRANTED BY THE COMMISSION 26 401 054 30 000 000 56 401 054 8 2 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR NON-MEMBER COUNTRIES p.m. p.m. 8 3 REVENUE RESULTING FROM THE EUROPEAN COMMUNITY GUARANTEE FOR LOANS GRANTED BY FINANCIAL ESTABLISHMENTS IN NON-MEMBER COUNTRIES p.m. p.m. 8 5 REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES 2 627 400 2 627 400 Title 8 — Total 29 028 454 30 000 000 59 028 454

CHAPTER 8 1 —

LOANS GRANTED BY THE COMMISSION

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 8 1 LOANS GRANTED BY THE COMMISSION 8 1 0 Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries 26 401 054 30 000 000 56 401 054 Article 8 1 0 — Subtotal 26 401 054 30 000 000 56 401 054 8 1 1 Capital repayments and interest in respect of loans granted by the Commission to improve housing for migrant workers p.m. p.m. Article 8 1 1 — Subtotal p.m. p.m. 8 1 3 Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in Latin America, Asia, the Mediterranean region and South Africa pursuant to the European Community Investment Partners operation p.m. p.m. Article 8 1 3 — Subtotal p.m. p.m. 8 1 4 Capital repayments and interest in respect of loans granted to the countries most affected by the Gulf crisis p.m. p.m. Article 8 1 4 — Subtotal p.m. p.m. Chapter 8 1 — Total 26 401 054 30 000 000 56 401 054

8 1 0

Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries

Budget 2006 Amending budget No 6 New amount 26 401 054 30 000 000 56 401 054

Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 22 03, 19 08 and 19 01 of the statement of expenditure in this section to Mediterranean third countries.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments and interest on risk capital generally in annual instalments.

TITLE 9

MISCELLANEOUS REVENUE

Title Chapter Heading Budget 2006 Amending budget No 6 New amount 9 0 MISCELLANEOUS REVENUE 20 000 000 10 000 000 30 000 000 Title 9 — Total 20 000 000 10 000 000 30 000 000

CHAPTER 9 0 —

MISCELLANEOUS REVENUE

Title Chapter Article Item Heading Budget 2006 Amending budget No 6 New amount 9 0 MISCELLANEOUS REVENUE 9 0 0 Miscellaneous revenue 20 000 000 10 000 000 30 000 000 Article 9 0 0 — Subtotal 20 000 000 10 000 000 30 000 000 Chapter 9 0 — Total 20 000 000 10 000 000 30 000 000

9 0 0

Miscellaneous revenue

Budget 2006 Amending budget No 6 New amount 20 000 000 10 000 000 30 000 000

Remarks

This article is intended to receive miscellaneous revenue.

EXPENDITURE

Title Heading Appropriations 2006 Amending budget No 6 New amount Commitments Payments Commitments Payments Commitments Payments 01 ECONOMIC AND FINANCIAL AFFAIRS 466 147 086 469 717 086 466 147 086 469 717 086 02 ENTERPRISE 390 574 119 423 359 119 390 574 119 423 359 119 03 COMPETITION 97 548 961 97 548 961 97 548 961 97 548 961 04 EMPLOYMENT AND SOCIAL AFFAIRS 11 932 250 588 10 079 727 089 – 500 000 000 11 932 250 588 9 579 727 089 05 AGRICULTURE AND RURAL DEVELOPMENT 55 448 703 744 54 771 872 118 – 860 000 000 –1 256 000 000 54 588 703 744 53 515 872 118 06 ENERGY AND TRANSPORT 1 462 075 247 1 294 384 247 1 462 075 247 1 294 384 247 07 ENVIRONMENT 344 434 340 309 801 740 344 434 340 309 801 740 08 RESEARCH 3 524 747 779 3 258 137 779 3 524 747 779 3 258 137 779 09 INFORMATION SOCIETY AND MEDIA 1 424 166 168 1 416 306 168 1 424 166 168 1 416 306 168 10 DIRECT RESEARCH 330 204 645 347 875 739 330 204 645 347 875 739 11 FISHERIES 915 713 863 847 373 474 915 713 863 847 373 474 12 INTERNAL MARKET 73 972 241 77 622 241 73 972 241 77 622 241 13 REGIONAL POLICY 28 734 668 115 22 894 244 276 –2 900 000 000 28 734 668 115 19 994 244 276 14 TAXATION AND CUSTOMS UNION 126 984 742 119 198 162 126 984 742 119 198 162 15 EDUCATION AND CULTURE 1 003 223 237 949 786 637 1 003 223 237 949 786 637 16 PRESS AND COMMUNICATION 200 716 817 194 646 817 200 716 817 194 646 817 17 HEALTH AND CONSUMER PROTECTION 553 930 961 553 742 075 553 930 961 553 742 075 18 AREA OF FREEDOM, SECURITY AND JUSTICE 590 398 365 578 031 365 590 398 365 578 031 365 19 EXTERNAL RELATIONS 3 469 757 261 3 292 144 211 3 469 757 261 3 292 144 211 20 TRADE 82 008 988 82 208 988 82 008 988 82 208 988 21 DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES 1 258 545 714 1 237 372 714 1 258 545 714 1 237 372 714 22 ENLARGEMENT 2 185 850 825 2 104 300 825 2 185 850 825 2 104 300 825 23 HUMANITARIAN AID 514 840 983 516 240 983 514 840 983 516 240 983 24 FIGHT AGAINST FRAUD 64 726 695 63 365 495 64 726 695 63 365 495 25 COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE 213 458 889 213 458 889 213 458 889 213 458 889 26 COMMISSION'S ADMINISTRATION 656 789 836 656 789 836 656 789 836 656 789 836 27 BUDGET 1 156 324 787 1 156 324 787 1 156 324 787 1 156 324 787 28 AUDIT 11 460 784 11 460 784 11 460 784 11 460 784 29 STATISTICS 131 953 645 128 651 445 131 953 645 128 651 445 30 PENSIONS 945 245 000 945 245 000 945 245 000 945 245 000 31 RESERVES 653 390 634 528 574 134 –50 000 000 653 390 634 478 574 134 Expenditure D — Total 118 964 815 059 109 619 513 184 – 860 000 000 –4 706 000 000 118 104 815 059 104 913 513 184

TITLE 04

EMPLOYMENT AND SOCIAL AFFAIRS

Overall objectives

The employment and social affairs policy area covers activities which contribute to the development of a modern, innovative and sustainable European social model with more and better jobs in an inclusive society based on equal opportunities.

Title Chapter Heading Appropriations 2006 Amending budget No 6 New amount Commitments Payments Commitments Payments Commitments Payments 04 01 Administrative expenditure of Employment and Social Affairs policy area 110 960 629 110 960 629 110 960 629 110 960 629 04 02 Employment and European Social Fund 11 680 322 959 9 845 231 660 – 500 000 000 11 680 322 959 9 345 231 660 04 03 Work organisations and working conditions 76 510 000 71 110 000 76 510 000 71 110 000 04 04 Promoting an inclusive society 53 317 000 42 884 800 53 317 000 42 884 800 04 05 Equal opportunities for women and men 11 140 000 9 540 000 11 140 000 9 540 000 04 49 Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation — p.m. — p.m. Title 04 — Total 11 932 250 588 10 079 727 089 – 500 000 000 11 932 250 588 9 579 727 089

CHAPTER 04 02 —

EMPLOYMENT AND EUROPEAN SOCIAL FUND

Title Chapter Article Item Heading FF Appropriations 2006 Amending budget No 6 New amount Commitments Payments Commitments Payments Commitments Payments 04 02 Employment and European Social Fund 04 02 01 European Social Fund (ESF) — Objective 1 2.1 6 610 531 936 5 309 941 032 – 500 000 000 6 610 531 936 4 809 941 032 Article 04 02 01 — Subtotal 6 610 531 936 5 309 941 032 – 500 000 000 6 610 531 936 4 809 941 032 04 02 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 10 920 000 32 871 849 10 920 000 32 871 849 Article 04 02 02 — Subtotal 10 920 000 32 871 849 10 920 000 32 871 849 04 02 03 Completion of earlier programmes 2.1 p.m. 9 663 855 p.m. 9 663 855 Article 04 02 03 — Subtotal p.m. 9 663 855 p.m. 9 663 855 04 02 04 European Social Fund (ESF) — Objective 2 2.1 365 115 509 361 270 357 365 115 509 361 270 357 Article 04 02 04 — Subtotal 365 115 509 361 270 357 365 115 509 361 270 357 04 02 05 Completion of earlier programmes 2.1 p.m. 9 057 882 p.m. 9 057 882 Article 04 02 05 — Subtotal p.m. 9 057 882 p.m. 9 057 882 04 02 06 European Social Fund (ESF) — Objective 3 2.1 3 988 828 533 3 628 877 052 3 988 828 533 3 628 877 052 Article 04 02 06 — Subtotal 3 988 828 533 3 628 877 052 3 988 828 533 3 628 877 052 04 02 07 Completion of earlier programmes 2.1 p.m. 6 003 636 p.m. 6 003 636 Article 04 02 07 — Subtotal p.m. 6 003 636 p.m. 6 003 636 04 02 08 EQUAL 2.1 650 864 425 429 746 539 650 864 425 429 746 539 Article 04 02 08 — Subtotal 650 864 425 429 746 539 650 864 425 429 746 539 04 02 09 Completion of earlier programmes 2.1 p.m. 6 430 377 p.m. 6 430 377 Article 04 02 09 — Subtotal p.m. 6 430 377 p.m. 6 430 377 04 02 10 European Social Fund (ESF) – Operational technical assistance and innovative measures 2.1 22 312 556 25 000 000 22 312 556 25 000 000 Article 04 02 10 — Subtotal 22 312 556 25 000 000 22 312 556 25 000 000 04 02 11 Completion of earlier programmes 2.1 p.m. 119 081 p.m. 119 081 Article 04 02 11 — Subtotal p.m. 119 081 p.m. 119 081 04 02 12 EURES (European Employment Services) 3 16 000 000 14 400 000 16 000 000 14 400 000 Article 04 02 12 — Subtotal 16 000 000 14 400 000 16 000 000 14 400 000 04 02 13 Projects for innovative approaches in the Member States' labour markets 3 — — — — Article 04 02 13 — Subtotal — — — — 04 02 15 Labour market 3 15 750 000 11 850 000 15 750 000 11 850 000 Article 04 02 15 — Subtotal 15 750 000 11 850 000 15 750 000 11 850 000 04 02 16 Preparatory measures for a local commitment for employment 3 — p.m. — p.m. Article 04 02 16 — Subtotal — p.m. — p.m. Chapter 04 02 — Total 11 680 322 959 9 845 231 660 – 500 000 000 11 680 322 959 9 345 231 660

Remarks

Article 39 of Council Regulation (EC) No 1260/1999 provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of the Financial Regulation in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

Regulation (EC) No 1260/1999 lays down the conditions for the repayment of payments on account which does not have the effect of reducing the contribution from the Structural Funds to the operation concerned. Any revenue arising from the repayment of payments on account entered in Item 6 1 5 7 of the statement of revenue will be used to provide additional appropriations in accordance with Articles 18 and 157 of the Financial Regulation.

The special programme for peace and reconciliation is continued, in accordance with the decisions of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure.

Measures to combat fraud are funded under Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Conclusions of the Berlin European Council of 24 and 25 March 1999.

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3).

04 02 01

European Social Fund (ESF) – Objective 1

Appropriations 2006 Amending budget No 6 New amount Commitments Payments Commitments Payments Commitments Payments 6 610 531 936 5 309 941 032 – 500 000 000 6 610 531 936 4 809 941 032

Remarks

This appropriation is intended to cover ESF Objective 1 measures for commitments relating to the programming period 2000 to 2006.

Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women.

Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women, the combating of all forms of discrimination, and the social inclusion of disadvantaged persons, including disabled persons.

Legal basis

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

TITLE 05

AGRICULTURE AND RURAL DEVELOPMENT

Overall objectives

The objectives of the common agricultural policy (CAP) derive directly from the Treaty and are, in particular, to stabilise markets, ensure a fair standard of living in the farming community and guarantee security of supplies.

The CAP has been reformed a number of times since it was first introduced, most recently with the reform from June 2003/April 2004. The key aim of these reforms, as part of Agenda 2000, was to shift the slant of the farm economy towards the market in order to make the agricultural sector more competitive. Reflecting the multipurpose application of agricultural activity, the CAP must also be fully compatible with sustainable development, in particular by promoting environmentally friendly production methods and the effective use of resources. Rural development, the second pillar of the CAP, aims at enhancing the competitiveness of rural areas and preserving the environment and rural heritage in order to secure the future of rural areas and promote job maintenance and creation.

2006 will be a year of consolidation following the CAP reforms and the accession of 10 new Member States, of implementation of the expected Council decisions on the rural development framework 2007-2013 and the new CAP financial regulation as well as of preparation of the enlargement with Romania and Bulgaria.

Title Chapter Heading Appropriations 2006 Amending budget No 6 New amount Commitments Payments Commitments Payments Commitments Payments 05 01 Administrative expenditure of Agriculture and Rural Development policy area 153 319 729 153 319 729 153 319 729 153 319 729 05 02 Interventions in agricultural markets 8 508 600 000 8 508 600 000 – 360 000 000 – 360 000 000 8 148 600 000 8 148 600 000 05 03 Direct aids 34 816 895 000 34 816 895 000 – 654 150 000 – 654 150 000 34 162 745 000 34 162 745 000 05 04 Rural development 12 012 151 015 11 023 128 789 12 012 151 015 11 023 128 789 05 05 Special accession programme for agriculture and rural development (Sapard) 299 820 000 610 020 000 – 396 000 000 299 820 000 214 020 000 05 06 External relations 5 768 000 5 884 000 5 768 000 5 884 000 05 07 Audit of agricultural expenditure – 390 253 000 – 389 938 400 154 150 000 154 150 000 – 236 103 000 – 235 788 400 05 08 Policy strategy and coordination of Agriculture and Rural Development policy area 42 403 000 43 963 000 42 403 000 43 963 000 05 49 Expenditure on administrative management of programmes committed in accordance with the former Financial Regulation — p.m. — p.m. Title 05 — Total 55 448 703 744 54 771 872 118 – 860 000 000 –1 256 000 000 54 588 703 744 53 515 872 118

CHAPTER 05 02 —

INTERVENTIONS IN AGRICULTURAL MARKETS

Title Chapter Article Item Heading FF Appropriations 2006 Amending budget No 6 New amount 05 02 Interventions in agricultural markets 05 02 01 Cereals 05 02 01 01 Export refunds for cereals 1.1 215 000 000 215 000 000 05 02 01 02 Intervention storage of cereals 1.1 406 000 000 406 000 000 05 02 01 03 Intervention for starch 1.1 79 000 000 79 000 000 05 02 01 99 Other measures (cereals) 1.1 p.m. p.m. Article 05 02 01 — Subtotal 700 000 000 700 000 000 05 02 02 Rice 05 02 02 01 Export refunds on rice 1.1 5 000 000 5 000 000 05 02 02 02 Intervention storage of rice 1.1 –1 000 000 –1 000 000 05 02 02 99 Other measures (rice) 1.1 p.m. p.m. Article 05 02 02 — Subtotal 4 000 000 4 000 000 05 02 03 Refunds on non-Annex 1 products 1.1 415 000 000 –95 000 000 320 000 000 Article 05 02 03 — Subtotal 415 000 000 –95 000 000 320 000 000 05 02 04 Food programmes 05 02 04 01 Programmes for deprived persons 1.1 264 000 000 264 000 000 05 02 04 02 Food aid 1.1 4 000 000 4 000 000 05 02 04 99 Other measures (food programmes) 1.1 p.m. p.m. Article 05 02 04 — Subtotal 268 000 000 268 000 000 05 02 05 Sugar 05 02 05 01 Export refunds on sugar and isoglucose 1.1 801 000 000 801 000 000 05 02 05 03 Production refunds on sugar used in the chemical industry 1.1 247 000 000 247 000 000 05 02 05 04 Measures to aid the disposal of raw sugar 1.1 19 000 000 19 000 000 05 02 05 07 Adjustment aid for the refinery industry 1.1 38 000 000 38 000 000 05 02 05 99 Other measures (sugar) 1.1 271 000 000 271 000 000 Article 05 02 05 — Subtotal 1 376 000 000 1 376 000 000 05 02 06 Olive oil 05 02 06 01 Export refunds on olive oil 1.1 p.m. p.m. 05 02 06 03 Storage measures for olive oil 1.1 p.m. p.m. 05 02 06 04 Production refunds for olive oil in preserved products 1.1 9 000 000 9 000 000 05 02 06 05 Quality improvement measures 1.1 26 000 000 26 000 000 05 02 06 99 Other measures (olive oil) 1.1 p.m. p.m. Article 05 02 06 — Subtotal 35 000 000 35 000 000 05 02 07 Textile plants 05 02 07 01 Aid for fibre flax and hemp 1.1 24 000 000 24 000 000 05 02 07 02 Aid for cotton 1.1 945 000 000 –25 000 000 920 000 000 Article 05 02 07 — Subtotal 969 000 000 –25 000 000 944 000 000 05 02 08 Fruit and vegetables 05 02 08 01 Export refunds on fruit and vegetables 1.1 30 000 000 30 000 000 05 02 08 02 Compensation for withdrawals and buying-in 1.1 30 000 000 30 000 000 05 02 08 03 Operational funds for producer organisations 1.1 716 000 000 –70 000 000 646 000 000 05 02 08 04 Special measures for nuts 1.1 15 000 000 15 000 000 05 02 08 06 Production aid for processed tomato products 1.1 407 000 000 –60 000 000 347 000 000 05 02 08 07 Production aid for fruit-based products 1.1 81 000 000 81 000 000 05 02 08 08 Intervention for dried grapes and figs 1.1 1 000 000 1 000 000 05 02 08 09 Compensation to encourage processing of citrus fruits 1.1 248 000 000 248 000 000 05 02 08 10 Free distribution of fruit and vegetables 1.1 6 000 000 6 000 000 05 02 08 11 Aid to producer groups for preliminary recognition 1.1 10 000 000 10 000 000 05 02 08 99 Other measures (fruit and vegetables) 1.1 p.m. p.m. Article 05 02 08 — Subtotal 1 544 000 000 – 130 000 000 1 414 000 000 05 02 09 Products of the wine-growing sector 05 02 09 01 Export refunds on products of the wine-growing sector 1.1 19 000 000 19 000 000 05 02 09 02 Storage of wine and grape must 1.1 67 000 000 67 000 000 05 02 09 03 Distillation of wine 1.1 501 000 000 501 000 000 05 02 09 04 Storage measures for alcohol 1.1 237 000 000 237 000 000 05 02 09 05 Aid for the use of must 1.1 156 000 000 156 000 000 05 02 09 06 Permanent abandonment premiums for areas under vines 1.1 64 000 000 64 000 000 05 02 09 07 Restructuring and conversion of vineyards 1.1 450 000 000 450 000 000 05 02 09 99 Other measures (wine-growing sector) 1.1 p.m. p.m. Article 05 02 09 — Subtotal 1 494 000 000 1 494 000 000 05 02 10 Promotion 05 02 10 01 Promotion measures — Payments by Member States 1.1 42 000 000 42 000 000 05 02 10 02 Promotion measures — Direct payments by the European Community 1.1 10 000 000 10 000 000 05 02 10 99 Other measures (promotion) 1.1 p.m. p.m. Article 05 02 10 — Subtotal 52 000 000 52 000 000 05 02 11 Other plant products/measures 05 02 11 01 Dried fodder 1.1 164 000 000 164 000 000 05 02 11 04 POSEI (excluding direct aids and FISH 11 02 03) 1.1 119 000 000 119 000 000 05 02 11 05 Community fund for tobacco (excluding SANCO 17 03 02) 1.1 14 600 000 14 600 000 05 02 11 99 Other measures (other plant products/measures) 1.1 p.m. p.m. Article 05 02 11 — Subtotal 297 600 000 297 600 000 05 02 12 Milk and milk products 05 02 12 01 Refunds for milk and milk products 1.1 841 000 000 841 000 000 05 02 12 02 Intervention storage of skimmed-milk powder 1.1 –2 000 000 –2 000 000 05 02 12 03 Aid for disposal of skimmed milk 1.1 145 000 000 145 000 000 05 02 12 04 Intervention storage of butter and cream 1.1 –29 000 000 –29 000 000 05 02 12 05 Other measures relating to butterfat 1.1 183 000 000 183 000 000 05 02 12 06 Intervention storage of cheese 1.1 30 000 000 30 000 000 05 02 12 07 Superlevy from milk producers 1.1 – 389 000 000 – 389 000 000 05 02 12 08 School milk 1.1 78 000 000 78 000 000 05 02 12 99 Other measures (milk and milk products) 1.1 1 000 000 1 000 000 Article 05 02 12 — Subtotal 858 000 000 858 000 000 05 02 13 Beef and veal 05 02 13 01 Refunds for beef and veal 1.1 155 000 000 –60 000 000 95 000 000 05 02 13 02 Intervention storage of beef and veal 1.1 p.m. p.m. 05 02 13 03 Exceptional support measures 1.1 188 000 000 –50 000 000 138 000 000 05 02 13 04 Refunds for live animals 1.1 45 000 000 45 000 000 05 02 13 99 Other measures (beef and veal) 1.1 p.m. p.m. Article 05 02 13 — Subtotal 388 000 000 – 110 000 000 278 000 000 05 02 14 Sheepmeat and goatmeat 05 02 14 01 Intervention in the form of storage of sheepmeat and goatmeat 1.1 p.m. p.m. 05 02 14 99 Other measures (sheepmeat and goatmeat) 1.1 p.m. p.m. Article 05 02 14 — Subtotal p.m. p.m. 05 02 15 Pigmeat, eggs and poultry, bee-keeping and other animal products 05 02 15 01 Refunds on pigmeat 1.1 46 000 000 46 000 000 05 02 15 02 Intervention for pigmeat 1.1 p.m. p.m. 05 02 15 03 Exceptional market-support measures for pigmeat 1.1 p.m. p.m. 05 02 15 04 Refunds on eggs 1.1 6 000 000 6 000 000 05 02 15 05 Refunds for poultrymeat 1.1 91 000 000 91 000 000 05 02 15 06 Specific aid for bee-keeping 1.1 21 000 000 21 000 000 05 02 15 07 Exceptional market-support measures for the eggs sector 1.1 p.m. p.m. 05 02 15 99 Other measures (pigmeat, poultry, eggs, bee-keeping, other animal products) 1.1 p.m. p.m. Article 05 02 15 — Subtotal 164 000 000 164 000 000 05 02 99 Recoveries 1.1 –56 000 000 –56 000 000 Article 05 02 99 — Subtotal –56 000 000 –56 000 000 Chapter 05 02 — Total 8 508 600 000 – 360 000 000 8 148 600 000

05 02 03

Refunds on non-Annex 1 products

Appropriations 2006 Amending budget No 6 New amount 415 000 000 –95 000 000 320 000 000

Remarks

Former Items 05 02 01 04, 05 02 05 05, 05 03 01 09 and 05 03 04 06

This appropriation is intended to cover refunds on cereals exported in the form of certain spirits drinks, in accordance with Articles 13 to 18 of Council Regulation (EEC) No 1784/2003, as well as refunds on goods resulting from the processing of cereals and rice, sugar and isoglucose, skimmed milk, butter, eggs, in accordance with Council Regulation (EC) No 3448/93.

Legal basis

Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (OJ L 318, 20.12.1993, p. 18), as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).

Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (OJ L 270, 21.10.2003, p. 78).

05 02 07

Textile plants

05 02 07 02

Aid for cotton

Appropriations 2006 Amending budget No 6 New amount 945 000 000 –25 000 000 920 000 000

Remarks

This appropriation is intended to cover expenditure on aid for cotton which is not carded or combed under Council Regulation (EC) No 1051/2001.

Legal basis

Council Regulation (EC) No 1050/2001 of 22 May 2001 adjusting, for the sixth time, the system of aid for cotton introduced by Protocol 4 annexed to the Act of Accession of Greece (OJ L 148, 1.6.2001, p. 1).

Council Regulation (EC) No 1051/2001 of 22 May 2001 on production aid for cotton (OJ L 148, 1.6.2001, p. 3).

05 02 08

Fruit and vegetables

Legal basis

Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruit and vegetables (OJ L 297, 21.11.1996, p. 1), as last amended by Regulation (EC) No 1881/2002 (OJ L 285, 23.10.2002, p. 13).

Council Regulation (EC) No 2201/96 of 28 October 1996 on the common organisation of the market in processed fruit and vegetable products (OJ L 297, 21.11.1996, p. 29), as last amended by Regulation (EC) No 1239/2001 (OJ L 171, 26.6.2001, p. 1).

Council Regulation (EC) No 2202/96 of 28 October 1996 introducing a Community aid scheme for producers of certain citrus fruits (OJ L 297, 21.11.1996, p. 49), as last amended by Commission Regulation (EC) No 1933/2001 (OJ L 262, 2.10.2001, p. 6).

05 02 08 03

Operational funds for producer organisations

Appropriations 2006 Amending budget No 6 New amount 716 000 000 –70 000 000 646 000 000

Remarks

This appropriation is intended to cover the Community's part-financing of expenditure connected with operating funds for producer organisations, in accordance with Article 15 of Council Regulation (EC) No 2200/96.

05 02 08 06

Production aid for processed tomato products

Appropriations 2006 Amending budget No 6 New amount 407 000 000 –60 000 000 347 000 000

Remarks

This appropriation is intended to cover expenditure on tomato-processing premiums, in accordance with Article 4 of Council Regulation (EC) No 2201/96.

05 02 13

Beef and veal

Legal basis

Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal (OJ L 160, 26.6.1999, p. 21), as last amended by Regulation (EC) No 1782/2003 (OJ L 270, 21.10.2003, p. 1).

05 02 13 01

Refunds for beef and veal

Appropriations 2006 Amending budget No 6 New amount 155 000 000 –60 000 000 95 000 000

Remarks

Former Item 05 03 02 01

This appropriation is intended to cover export refunds in accordance with Article 33 of Council Regulation (EC) No 1254/1999.

05 02 13 03

Exceptional support measures

Appropriations 2006 Amending budget No 6 New amount 188 000 000 –50 000 000 138 000 000

Remarks

Former Item 05 03 02 09

This appropriation is intended to cover the Community's contribution to the cost of the voluntary slaughter of cattle of more than 30 months old to be financed jointly with the United Kingdom.

Legal basis

Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal (OJ L 160, 26.6.1999, p. 21), as last amended by Regulation (EC) No 1782/2003 (OJ L 270, 21.10.2003, p. 1), and in particular Article 39 thereof.

Reference acts

Commission Regulation (EC) No 716/96 of 19 April 1996 adopting exceptional support measures for the beef market in the United Kingdom (OJ L 99, 20.4.1996, p. 14), as last amended by Regulation (EC) No 667/2003 (OJ L 96, 12.4.2004, p. 13).

CHAPTER 05 03 —

DIRECT AIDS

Title Chapter Article Item Heading FF Appropriations 2006 Amending budget No 6 New amount 05 03 Direct aids 05 03 01 Decoupled direct aids 05 03 01 01 SPS (Single Payment Scheme) 1.1 14 635 000 000 – 400 000 000 14 235 000 000 05 03 01 02 SAPS (Single Area Payment Scheme) 1.1 1 740 000 000 1 740 000 000 Article 05 03 01 — Subtotal 16 375 000 000 – 400 000 000 15 975 000 000 05 03 02 Other direct aids 05 03 02 01 COP area payments 1.1 7 211 000 000 7 211 000 000 05 03 02 02 Specific regional aid for arable crops (drying aid) 1.1 78 300 000 78 300 000 05 03 02 03 Supplementary aid for durum wheat: non-traditional production zones 1.1 2 400 000 2 400 000 05 03 02 04 Supplementary aid for durum wheat: traditional production zones 1.1 399 000 000 399 000 000 05 03 02 05 Production aid for seeds 1.1 55 000 000 55 000 000 05 03 02 06 Suckler-cow premiums 1.1 1 253 000 000 1 253 000 000 05 03 02 07 Additional suckler-cow premium 1.1 61 700 000 61 700 000 05 03 02 08 Beef special premium 1.1 684 000 000 684 000 000 05 03 02 09 Beef slaughter premium — Calves 1.1 129 000 000 129 000 000 05 03 02 10 Beef slaughter premium — Adults 1.1 508 000 000 508 000 000 05 03 02 11 Beef extensification premium 1.1 441 000 000 441 000 000 05 03 02 12 Additional payments to beef producers 1.1 152 000 000 152 000 000 05 03 02 13 Sheep and goat premium 1.1 700 000 000 700 000 000 05 03 02 14 Sheep and goat supplementary premium 1.1 217 000 000 217 000 000 05 03 02 15 Additional payments in the sheep and goat sector 1.1 34 300 000 34 300 000 05 03 02 16 Dairy premium 1.1 1 016 000 000 1 016 000 000 05 03 02 17 Additional payments for milk producers 1.1 457 000 000 457 000 000 05 03 02 18 Payments to starch potato producers 1.1 142 400 000 142 400 000 05 03 02 19 Area aid for rice 1.1 268 400 000 268 400 000 05 03 02 20 Grain legumes 1.1 62 000 000 62 000 000 05 03 02 21 Olive oil production aid 1.1 2 328 000 000 –30 000 000 2 298 000 000 05 03 02 22 Tobacco premiums 1.1 920 000 000 –70 000 000 850 000 000 05 03 02 23 Hops area aid 1.1 3 300 000 3 300 000 05 03 02 24 Specific quality premium for durum wheat 1.1 104 000 000 104 000 000 05 03 02 25 Protein crop premium 1.1 65 000 000 65 000 000 05 03 02 26 Area payments for nuts 1.1 93 700 000 –7 150 000 86 550 000 05 03 02 27 Aid for energy crops 1.1 20 400 000 20 400 000 05 03 02 28 Aid for silkworms 1.1 500 000 500 000 05 03 02 29 Area aid for dried grapes 1.1 111 000 000 111 000 000 05 03 02 30 Compensatory aid for bananas 1.1 196 200 000 – 105 000 000 91 200 000 05 03 02 31 POSEI — Programs in animal sectors 1.1 34 000 000 34 000 000 05 03 02 3