FINAL ADOPTION

of amending budget No 8 of the European Union for the financial year 2005

(2006/5/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 2005 finally adopted on 16 December 2004 (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 8 of the European Union for the financial year 2005, which the Commission presented on 5 October 2005,

Having regard to Draft amending budget No 8, which the Council established on 1 December 2005,

Having regard to Rule 69 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 13 December 2005,

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 8 of the European Union for the financial year 2005 has been finally adopted.

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

(2) OJ L 60, 8.3.2005, 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 8 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 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 2005 (1) Budget 2004 (2) Change (%) 1. Agriculture 48 464 850 000 43 993 285 000 +10,16 2. Structural operations 32 396 027 704 34 522 302 882 –6,16 3. Internal policies 8 016 662 269 7 510 377 641 +6,74 4. External action 5 476 162 603 4 950 907 978 +10,61 5. Administration 6 292 367 368 6 121 983 823 +2,78 6. Reserves 446 000 000 442 000 000 +0,90 7. Pre-accession strategy 3 286 990 000 2 856 200 000 +15,08 8. Compensation 1 304 988 996 1 409 545 056 –7,42 Total expenditure (3) 105 684 048 940 101 806 602 380 +3,81





REVENUE

Description Budget 2005 (4) Budget 2004 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 585 916 305 1 116 573 265 +42,03 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2 736 707 563 5 469 843 706 –49,97 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) 525 961 402 223 160 000 + 135,69 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 2 451 315 772 p.m. Total revenue for Titles 3 to 9 7 299 901 042 6 809 576 971 +7,20 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 13 944 000 000 12 406 875 000 +12,39 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 15 556 051 275 13 579 913 763 +14,55 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 68 884 096 623 69 010 236 646 –0,18 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 98 384 147 898 94 997 025 409 +3,57 Total revenue (7) 105 684 048 940 101 806 602 380 +3,81





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 1 254 705 000 2 999 949 000 50 1 499 974 500 1 254 705 000 Czech Republic 560 815 000 916 397 000 50 458 198 500 458 198 500 Czech Republic Denmark 792 702 000 2 022 089 000 50 1 011 044 500 792 702 000 Germany 9 540 668 000 22 180 375 000 50 11 090 187 500 9 540 668 000 Estonia 51 716 000 89 699 000 50 44 849 500 44 849 500 Estonia Greece 1 011 895 000 1 769 605 000 50 884 802 500 884 802 500 Greece Spain 5 112 185 000 8 433 060 000 50 4 216 530 000 4 216 530 000 Spain France 8 088 935 000 16 934 865 000 50 8 467 432 500 8 088 935 000 Ireland 732 980 000 1 320 647 000 50 660 323 500 660 323 500 Ireland Italy 6 065 590 000 13 876 282 000 50 6 938 141 000 6 065 590 000 Cyprus 102 605 000 128 291 000 50 64 145 500 64 145 500 Cyprus Latvia 52 031 000 117 078 000 50 58 539 000 52 031 000 Lithuania 122 072 000 191 345 000 50 95 672 500 95 672 500 Lithuania Luxembourg 162 296 000 241 530 000 50 120 765 000 120 765 000 Luxembourg Hungary 373 191 000 840 930 000 50 420 465 000 373 191 000 Malta 34 775 000 44 002 000 50 22 001 000 22 001 000 Malta Netherlands 2 307 490 000 4 727 070 000 50 2 363 535 000 2 307 490 000 Austria 1 046 035 000 2 390 495 000 50 1 195 247 500 1 046 035 000 Poland 1 248 087 000 2 254 154 000 50 1 127 077 000 1 127 077 000 Poland Portugal 907 620 000 1 370 760 000 50 685 380 000 685 380 000 Portugal Slovenia 150 320 000 273 908 000 50 136 954 000 136 954 000 Slovenia Slovakia 154 290 000 365 439 000 50 182 719 500 154 290 000 Finland 672 680 000 1 551 535 000 50 775 767 500 672 680 000 Sweden 1 234 471 000 2 983 416 000 50 1 491 708 000 1 234 471 000 United Kingdom 9 055 542 000 17 664 045 000 50 8 832 022 500 8 832 022 500 United Kingdom Total 50 835 696 000 105 686 966 000 52 843 483 000 48 931 509 500





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

Uniform rate (%) = Maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2005. 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 = 9 540 668 000 / (48 931 509 500 – 8 832 022 500) × 1/4 × 5 185 683 679 = 308 450 868 (2) calculation of the frozen rate: Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK + D + NL + A + S)] Frozen rate = [5 185 683 679 – (308 450 868 + 74 601 411 + 33 818 429 + 39 910 586)] / [48 931 509 500 – (8 832 022 500 + 9 540 668 000 + 2 307 490 000 + 1 046 035 000 + 1 234 471 000)] Frozen rate = 0,182085195550907 % Uniform rate 0,5 % – 0,182085195550907 % = 0,317914804449093 %





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 1 254 705 000 0,50 0,317914804 398 889 295 Czech Republic 458 198 500 0,50 0,317914804 145 668 087 Denmark 792 702 000 0,50 0,317914804 252 011 701 Germany 9 540 668 000 0,50 0,317914804 3 033 119 602 Estonia 44 849 500 0,50 0,317914804 14 258 320 Greece 884 802 500 0,50 0,317914804 281 291 814 Spain 4 216 530 000 0,50 0,317914804 1 340 497 310 France 8 088 935 000 0,50 0,317914804 2 571 592 189 Ireland 660 323 500 0,50 0,317914804 209 926 616 Italy 6 065 590 000 0,50 0,317914804 1 928 340 859 Cyprus 64 145 500 0,50 0,317914804 20 392 804 Latvia 52 031 000 0,50 0,317914804 16 541 425 Lithuania 95 672 500 0,50 0,317914804 30 415 704 Luxembourg 120 765 000 0,50 0,317914804 38 392 981 Hungary 373 191 000 0,50 0,317914804 118 642 944 Malta 22 001 000 0,50 0,317914804 6 994 444 Netherlands 2 307 490 000 0,50 0,317914804 733 585 232 Austria 1 046 035 000 0,50 0,317914804 332 550 012 Poland 1 127 077 000 0,50 0,317914804 358 314 464 Portugal 685 380 000 0,50 0,317914804 217 892 449 Slovenia 136 954 000 0,50 0,317914804 43 539 704 Slovakia 154 290 000 0,50 0,317914804 49 051 075 Finland 672 680 000 0,50 0,317914804 213 854 931 Sweden 1 234 471 000 0,50 0,317914804 392 456 607 United Kingdom 8 832 022 500 0,50 0,317914804 2 807 830 706 Total 48 931 509 500 15 556 051 275





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 2 999 949 000 1 955 291 032 Czech Republic 916 397 000 597 284 432 Denmark 2 022 089 000 1 317 946 567 Germany 22 180 375 000 14 456 608 535 Estonia 89 699 000 58 463 544 Greece 1 769 605 000 1 153 383 870 Spain 8 433 060 000 5 496 455 635 France 16 934 865 000 11 037 717 527 Ireland 1 320 647 000 860 764 378 Italy 13 876 282 000 9 044 210 334 Cyprus 128 291 000 83 616 835 Latvia 117 078 000 0,6517748 (9) 76 308 485 Lithuania 191 345 000 124 713 841 Luxembourg 241 530 000 157 423 157 Hungary 840 930 000 548 096 947 Malta 44 002 000 28 679 393 Netherlands 4 727 070 000 3 080 984 902 Austria 2 390 495 000 1 558 064 299 Poland 2 254 154 000 1 469 200 676 Portugal 1 370 760 000 893 426 766 Slovenia 273 908 000 178 526 320 Slovakia 365 439 000 238 183 916 Finland 1 551 535 000 1 011 251 348 Sweden 2 983 416 000 1 944 515 240 United Kingdom 17 664 045 000 11 512 978 644 Total 105 686 966 000 68 884 096 623





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 6 329 907 6 329 907 1 942 631 218 1 955 291 032 Czech Republic 1 933 602 1 933 602 593 417 228 597 284 432 Denmark 4 266 617 4 266 617 1 309 413 333 1 317 946 567 Germany 46 800 697 46 800 697 14 363 007 141 14 456 608 535 Estonia 189 265 189 265 58 085 014 58 463 544 Greece 3 733 875 3 733 875 1 145 916 120 1 153 383 870 Spain 17 793 797 17 793 797 5 460 868 041 5 496 455 635 France 35 732 646 35 732 646 10 966 252 235 11 037 717 527 Ireland 2 786 571 2 786 571 855 191 236 860 764 378 Italy 29 279 021 29 279 021 8 985 652 292 9 044 210 334 Cyprus 270 695 270 695 83 075 445 83 616 835 Latvia 247 035 247 035 75 814 415 76 308 485 Lithuania 403 739 403 739 123 906 363 124 713 841 Luxembourg 509 629 509 629 156 403 899 157 423 157 Hungary 1 774 366 1 774 366 544 548 215 548 096 947 Malta 92 844 92 844 28 493 705 28 679 393 Netherlands 9 974 140 9 974 140 3 061 036 622 3 080 984 902 Austria 5 043 956 5 043 956 1 547 976 387 1 558 064 299 Poland 4 756 276 4 756 276 1 459 688 124 1 469 200 676 Portugal 2 892 310 2 892 310 887 642 146 893 426 766 Slovenia 577 947 577 947 177 370 426 178 526 320 Slovakia 771 078 771 078 236 641 760 238 183 916 Finland 3 273 746 3 273 746 1 004 703 856 1 011 251 348 Sweden 6 295 022 6 295 022 1 931 925 196 1 944 515 240 United Kingdom 37 271 219 37 271 219 11 438 436 206 11 512 978 644 Total 223 000 000 223 000 000 68 438 096 623 68 884 096 623 Percentage of 1 % of GNI 0,0021 0,0021 0,6476 0,6518





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 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 17,8653 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,9423 3. (1) – (2) 9,9229 4. Total allocated expenditure 92 293 901 043 5. Pre-accession expenditure (PAE) (11) 1 716 810 015 6. PAE-adjusted total allocated expenditure = (4) – (5) 90 577 091 028 7. United Kingdom's correction original amount (3) × (6) × 0,66 5 932 026 743 8. United Kingdom's advantage (12) 725 367 786 9. Basic compensation for the United Kingdom = (7) – (8) 5 206 658 957 10. Windfall gains deriving from traditional own resources (TOR) (13) 20 975 278 11. Correction for the United Kingdom = (10) – (11) 5 185 683 679





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 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 19,1829 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 8,5584 3. (1) – (2) 10,6245 4. Total allocated expenditure 73 627 809 571 5. Pre-accession expenditure (PAE) (15) 0 6. PAE-adjusted total allocated expenditure = (4) – (5) 73 627 809 571 7. United Kingdom's correction original amount (3) × (6) × 0,66 5 162 886 020 8. United Kingdom's advantage (16) 212 371 624 9. Basic compensation for the United Kingdom = (7) – (8) 4 950 514 396 10. Windfall gains deriving from traditional own resources (TOR) (17) 54 179 356 11. Correction for the United Kingdom = (10) – (11) 4 896 335 040

Note: The difference of € 130 672 532 between the definitive amount of the 2001 UK correction (€ 4 896 335 040, as calculated above) and the previously budgeted amount of the 2001 UK correction (€ 5 027 007 572, entered in the SAB 3/2002) is financed in chapter 3 5 of the PDAB 5/2005. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the PDAB 5/2005. This ‘indirect effect’ corresponds to € 2 620 769 for the United Kingdom, so that the total amount entered in chapter 3 5 of the PDAB 5/2005 for the United Kingdom is € 133 293 301.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679 (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 2,84 3,41 5,38 1,48 4,89 253 499 702 Czech Republic 0,87 1,04 1,64 0,45 1,49 77 436 772 Denmark 1,91 2,30 3,63 1,00 3,30 170 869 224 Germany 20,99 25,20 0,00 –18,90 0,00 6,30 326 677 437 Estonia 0,08 0,10 0,16 0,04 0,15 7 579 685 Greece 1,67 2,01 3,17 0,87 2,88 149 533 989 Spain 7,98 9,58 15,13 4,16 13,74 712 604 846 France 16,02 19,24 30,38 8,36 27,60 1 431 018 736 Ireland 1,25 1,50 2,37 0,65 2,15 111 596 437 Italy 13,13 15,76 24,89 6,85 22,61 1 172 564 383 Cyprus 0,12 0,15 0,23 0,06 0,21 10 840 761 Latvia 0,11 0,13 0,21 0,06 0,19 9 893 248 Lithuania 0,18 0,22 0,34 0,09 0,31 16 168 908 Luxembourg 0,23 0,27 0,43 0,12 0,39 20 409 608 Hungary 0,80 0,96 1,51 0,41 1,37 71 059 709 Malta 0,04 0,05 0,08 0,02 0,07 3 718 228 Netherlands 4,47 5,37 0,00 –4,03 0,00 1,34 69 621 326 Austria 2,26 2,72 0,00 –2,04 0,00 0,68 35 207 736 Poland 2,13 2,56 4,04 1,11 3,67 190 479 027 Portugal 1,30 1,56 2,46 0,68 2,23 115 831 053 Slovenia 0,26 0,31 0,49 0,14 0,45 23 145 592 Slovakia 0,35 0,42 0,66 0,18 0,60 30 880 084 Finland 1,47 1,76 2,78 0,77 2,53 131 106 782 Sweden 2,82 3,39 0,00 –2,54 0,00 0,85 43 940 406 United Kingdom 16,71 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,51 27,51 100,00 5 185 683 679

The calculations are made to 15 decimal places.

TABLE 7

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

Member State Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) VAT own resources at uniform rate GNI own resources excluding reserves GNI own resources, reserves Correction for the United Kingdom VAT Result of the definitive calculation of the financing of the correction for the UK 2001 Total own resources (18) 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 15 847 010 44 700 000 1 342 900 000 1 403 447 010 398 889 295 1 942 631 218 12 659 814 253 499 702 –25 912 108 3 985 214 931 4,05 Czech Republic 3 825 140 8 600 000 134 000 000 146 425 140 145 668 087 593 417 228 3 867 204 77 436 772 0 966 814 431 0,98 Denmark 23 087 454 25 700 000 230 400 000 279 187 454 252 011 701 1 309 413 333 8 533 234 170 869 224 –22 231 358 1 997 783 588 2,03 Germany 169 399 073 215 000 000 2 302 600 000 2 686 999 073 3 033 119 602 14 363 007 141 93 601 394 326 677 437 43 247 740 20 546 652 387 20,88 Estonia 683 061 0 15 200 000 15 883 061 14 258 320 58 085 014 378 530 7 579 685 0 96 184 610 0,1 Greece 10 792 360 10 400 000 188 100 000 209 292 360 281 291 814 1 145 916 120 7 467 750 149 533 989 –7 296 005 1 786 206 028 1,82 Spain 55 737 759 21 500 000 1 008 000 000 1 085 237 759 1 340 497 310 5 460 868 041 35 587 594 712 604 846 –27 475 803 8 607 319 747 8,75 France 86 338 882 205 300 000 960 600 000 1 252 238 882 2 571 592 189 10 966 252 235 71 465 292 1 431 018 736 –1 102 158 16 291 465 176 16,56 Ireland 546 449 6 400 000 133 700 000 140 646 449 209 926 616 855 191 236 5 573 142 111 596 437 –4 635 083 1 318 298 797 1,34 Italy 86 338 882 72 400 000 1 271 500 000 1 430 238 882 1 928 340 859 8 985 652 292 58 558 042 1 172 564 383 –64 555 999 13 510 798 459 13,73 Cyprus 2 732 243 0 35 800 000 38 532 243 20 392 804 83 075 445 541 390 10 840 761 0 153 382 643 0,16 Latvia 546 449 800 000 17 600 000 18 946 449 16 541 425 75 814 415 494 070 9 893 248 0 121 689 607 0,12 Lithuania 1 775 958 1 300 000 29 800 000 32 875 958 30 415 704 123 906 363 807 478 16 168 908 0 204 174 411 0,21 Luxembourg 136 612 0 13 100 000 13 236 612 38 392 981 156 403 899 1 019 258 20 409 608 – 530 540 228 931 818 0,23 Hungary 4 644 813 7 000 000 116 900 000 128 544 813 118 642 944 544 548 215 3 548 732 71 059 709 0 866 344 413 0,88 Malta 1 775 958 0 8 600 000 10 375 958 6 994 444 28 493 705 185 688 3 718 228 0 49 768 023 0,05 Netherlands 249 180 571 50 100 000 1 136 800 000 1 436 080 571 733 585 232 3 061 036 622 19 948 280 69 621 326 –14 562 204 5 305 709 827 5,39 Austria 5 874 323 20 400 000 165 600 000 191 874 323 332 550 012 1 547 976 387 10 087 912 35 207 736 5 119 497 2 122 815 867 2,16 Poland 30 601 123 40 900 000 202 700 000 274 201 123 358 314 464 1 459 688 124 9 512 552 190 479 027 0 2 292 195 290 2,33 Portugal 29 235 001 2 800 000 89 500 000 121 535 001 217 892 449 887 642 146 5 784 620 115 831 053 –5 879 918 1 342 805 351 1,36 Slovenia 136 612 600 000 28 600 000 29 336 612 43 539 704 177 370 426 1 155 894 23 145 592 0 274 548 228 0,28 Slovakia 956 285 6 900 000 42 900 000 50 756 285 49 051 075 236 641 760 1 542 156 30 880 084 0 368 871 360 0,37 Finland 4 371 589 4 700 000 95 900 000 104 971 589 213 854 931 1 004 703 856 6 547 492 131 106 782 –4 450 593 1 456 734 057 1,48 Sweden 12 841 543 11 600 000 308 900 000 333 341 543 392 456 607 1 931 925 196 12 590 044 43 940 406 –3 028 769 2 711 225 027 2,76 United Kingdom 321 994 850 36 700 000 2 151 100 000 2 509 794 850 2 807 830 706 11 438 436 206 74 542 438 –5 185 683 679 133 293 301 11 778 213 822 11,97 Total 1 119 400 000 793 800 000 12 030 800 000 13 944 000 000 15 556 051 275 68 438 096 623 446 000 000 0 0 98 384 147 898 100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2005 Amending budget No. 8 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) 819 400 000 300 000 000 1 119 400 000 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) 793 800 000 793 800 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM 12 030 800 000 12 030 800 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM 15 556 051 275 15 556 051 275 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 72 752 531 565 –3 868 434 942 68 884 096 623 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 101 952 582 840 –3 568 434 942 98 384 147 898

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 2005 Amending budget No. 8 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) 819 400 000 300 000 000 1 119 400 000 Article 1 0 0 — Subtotal 819 400 000 300 000 000 1 119 400 000 Chapter 1 0 — Total 819 400 000 300 000 000 1 119 400 000

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 2005 Amending budget No. 8 New amount 819 400 000 300 000 000 1 119 400 000

Remarks

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.

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).

Member State Budget 2005 Amending budget No.8 New amount Belgium 11 600 000 4 247 010 15 847 010 Czech Republic 2 800 000 1 025 140 3 825 140 Denmark 16 900 000 6 187 454 23 087 454 Germany 124 000 000 45 399 073 169 399 073 Estonia 500 000 183 061 683 061 Greece 7 900 000 2 892 360 10 792 360 Spain 40 800 000 14 937 759 55 737 759 France 63 200 000 23 138 882 86 338 882 Ireland 400 000 146 449 546 449 Italy 63 200 000 23 138 882 86 338 882 Cyprus 2 000 000 732 243 2 732 243 Latvia 400 000 146 449 546 449 Lithuania 1 300 000 475 958 1 775 958 Luxembourg 100 000 36 612 136 612 Hungary 3 400 000 1 244 813 4 644 813 Malta 1 300 000 475 958 1 775 958 Netherlands 182 400 000 66 780 571 249 180 571 Austria 4 300 000 1 574 323 5 874 323 Poland 22 400 000 8 201 123 30 601 123 Portugal 21 400 000 7 835 001 29 235 001 Slovenia 100 000 36 612 136 612 Slovakia 700 000 256 285 956 285 Finland 3 200 000 1 171 589 4 371 589 Sweden 9 400 000 3 441 543 12 841 543 United Kingdom 235 700 000 86 294 850 321 994 850 Item 1 0 0 0 — Total 819 400 000 300 000 000 1 119 400 000

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 2005 Amending budget No. 8 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 72 306 531 565 –3 868 434 942 68 438 096 623 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 223 000 000 223 000 000 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 223 000 000 223 000 000 Article 1 4 0 — Subtotal 72 752 531 565 –3 868 434 942 68 884 096 623 Chapter 1 4 — Total 72 752 531 565 –3 868 434 942 68 884 096 623

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 2005 Amending budget No. 8 New amount 72 306 531 565 –3 868 434 942 68 438 096 623

Remarks

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.

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 0,6476 %.

Member State Budget 2005 Amending budget No.8 New amount Belgium 2 052 437 639 – 109 806 421 1 942 631 218 Czech Republic 626 959 890 –33 542 662 593 417 228 Denmark 1 383 427 377 –74 014 044 1 309 413 333 Germany 15 174 870 143 – 811 863 002 14 363 007 141 Estonia 61 368 245 –3 283 231 58 085 014 Greece 1 210 688 552 –64 772 432 1 145 916 120 Spain 5 769 541 336 – 308 673 295 5 460 868 041 France 11 586 115 080 – 619 862 845 10 966 252 235 Ireland 903 530 565 –48 339 329 855 191 236 Italy 9 493 562 550 – 507 910 258 8 985 652 292 Cyprus 87 771 250 –4 695 805 83 075 445 Latvia 80 099 793 –4 285 378 75 814 415 Lithuania 130 910 119 –7 003 756 123 906 363 Luxembourg 165 244 564 –8 840 665 156 403 899 Hungary 575 328 576 –30 780 361 544 548 215 Malta 30 104 300 –1 610 595 28 493 705 Netherlands 3 234 060 444 – 173 023 822 3 061 036 622 Austria 1 635 475 108 –87 498 721 1 547 976 387 Poland 1 542 196 389 –82 508 265 1 459 688 124 Portugal 937 815 749 –50 173 603 887 642 146 Slovenia 187 396 216 –10 025 790 177 370 426 Slovakia 250 017 837 –13 376 077 236 641 760 Finland 1 061 494 324 –56 790 468 1 004 703 856 Sweden 2 041 126 464 – 109 201 268 1 931 925 196 United Kingdom 12 084 989 055 – 646 552 849 11 438 436 206 Item 1 4 0 0 — Total 72 306 531 565 –3 868 434 942 68 438 096 623

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 262 668 965 3 262 668 965 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. 400 012 558 400 012 558 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. 2 051 303 214 2 051 303 214 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 p.m. p.m. Title 3 — Total 3 262 668 965 2 451 315 772 5 713 984 737

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 2005 Amending budget No. 8 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. 400 012 558 400 012 558 Article 3 1 0 — Subtotal p.m. 400 012 558 400 012 558 Chapter 3 1 — Total p.m. 400 012 558 400 012 558

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 2005 Amending budget No. 8 New amount p.m. 400 012 558 400 012 558

Remarks

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), and in particular Article 10(4), (5), (6) and (9) thereof, as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Member State Budget 2005 Amending budget No. 8 New amount Belgium p.m. 23 921 370 23 921 370 Czech Republic p.m. 2 388 058 2 388 058 Denmark p.m. 1 422 690 1 422 690 Germany p.m. – 144 808 762 – 144 808 762 Estonia p.m. 648 906 648 906 Greece p.m. 4 782 270 4 782 270 Spain p.m. 276 149 526 276 149 526 France p.m. 83 894 151 83 894 151 Ireland p.m. 19 793 222 19 793 222 Italy p.m. 75 452 340 75 452 340 Cyprus p.m. –30 155 –30 155 Latvia p.m. 469 857 469 857 Lithuania p.m. – 591 918 – 591 918 Luxembourg p.m. – 668 442 – 668 442 Hungary p.m. –9 399 469 –9 399 469 Malta p.m. – 233 867 – 233 867 Netherlands p.m. 24 369 115 24 369 115 Austria p.m. –6 270 054 –6 270 054 Poland p.m. 2 002 510 2 002 510 Portugal p.m. 65 792 863 65 792 863 Slovenia p.m. 358 390 358 390 Slovakia p.m. –3 509 596 –3 509 596 Finland p.m. 274 339 274 339 Sweden p.m. –44 540 078 –44 540 078 United Kingdom p.m. 28 345 292 28 345 292 Item 3 1 0 3 — Total p.m. 400 012 558 400 012 558

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 2005 Amending budget No. 8 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. 2 051 303 214 2 051 303 214 Article 3 2 0 — Subtotal p.m. 2 051 303 214 2 051 303 214 Chapter 3 2 — Total p.m. 2 051 303 214 2 051 303 214

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 2005 Amending budget No. 8 New amount p.m. 2 051 303 214 2 051 303 214

Remarks

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), and in particular Article 10(7), (8) and (9) thereof, as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Member State Budget 2005 Amending budget No. 8 New amount Belgium p.m. 53 532 433 53 532 433 Czech Republic p.m. 11 116 828 11 116 828 Denmark p.m. –20 499 980 –20 499 980 Germany p.m. – 238 851 901 – 238 851 901 Estonia p.m. 3 020 772 3 020 772 Greece p.m. 25 320 481 25 320 481 Spain p.m. 603 226 828 603 226 828 France p.m. 442 609 402 442 609 402 Ireland p.m. 66 587 800 66 587 800 Italy p.m. 88 842 148 88 842 148 Cyprus p.m. – 140 377 – 140 377 Latvia p.m. 5 841 756 5 841 756 Lithuania p.m. 2 710 666 2 710 666 Luxembourg p.m. –3 111 715 –3 111 715 Hungary p.m. –1 852 157 –1 852 157 Malta p.m. –1 088 693 –1 088 693 Netherlands p.m. 582 399 268 582 399 268 Austria p.m. 37 746 577 37 746 577 Poland p.m. 16 268 096 16 268 096 Portugal p.m. 135 846 811 135 846 811 Slovenia p.m. 1 668 371 1 668 371 Slovakia p.m. 2 595 407 2 595 407 Finland p.m. 4 635 321 4 635 321 Sweden p.m. 31 934 284 31 934 284 United Kingdom p.m. 200 944 788 200 944 788 Item 3 2 0 3 — Total p.m. 2 051 303 214 2 051 303 214

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 6 0 CONTRIBUTIONS TO COMMUNITY PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. 360 000 000 360 000 000 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. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS p.m. p.m. Title 6 — Total p.m. 360 000 000 360 000 000

CHAPTER 6 1 —

REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 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 2 Contributions to administrative expenditure pursuant to the Decision of the representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty — Assigned revenue — — 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 p.m. p.m. 6 1 4 2 Repayment of Community support to commercially successful agroindustrial demonstration projects — Assigned revenue — — 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. 334 000 000 334 000 000 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. 26 000 000 26 000 000 6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue p.m. p.m. 6 1 5 9 Repayment by recipients of Community aid of advances which have not been reused — — Article 6 1 5 — Subtotal p.m. 360 000 000 360 000 000 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. 360 000 000 360 000 000

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 2005 Amending budget No. 8 New amount p.m. 334 000 000 334 000 000

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.

6 1 5 7

Repayments of payments on account under the Structural Funds and the Cohesion Fund

Budget 2005 Amending budget No. 8 New amount p.m. 26 000 000 26 000 000

Remarks

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), and in particular Article 39(3) thereof.

Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62), and in particular Article 1(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).

This item is intended to record the repayment of payments on account under the Structural Funds (Guidance Section of the European Agricultural Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund) and the Cohesion Fund.

The amounts booked to this item will, in accordance with Articles 18 and 157 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 in order not to reduce the contribution of the Structural Funds and the Cohesion Fund to the operation concerned.

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 7 0 INTEREST ON LATE PAYMENTS 18 000 000 44 000 000 62 000 000 7 1 FINES 192 880 830 63 119 170 256 000 000 7 2 INTEREST ON DEPOSITS AND FINES p.m. p.m. Title 7 — Total 210 880 830 107 119 170 318 000 000

CHAPTER 7 0 —

INTEREST ON LATE PAYMENTS

Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 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 3 000 000 20 000 000 23 000 000 7 0 0 1 Other interest on late payments 10 000 000 –7 000 000 3 000 000 Article 7 0 0 — Subtotal 13 000 000 13 000 000 26 000 000 7 0 1 Interest on late payments and other interest on fines 5 000 000 31 000 000 36 000 000 Article 7 0 1 — Subtotal 5 000 000 31 000 000 36 000 000 Chapter 7 0 — Total 18 000 000 44 000 000 62 000 000

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 2005 Amending budget No. 8 New amount 3 000 000 20 000 000 23 000 000

Remarks

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

Council Regulation (EC, 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.

Council p.m. Commission 23 000 000 Total 23 000 000

7 0 0 1

Other interest on late payments

Budget 2005 Amending budget No. 8 New amount 10 000 000 –7 000 000 3 000 000

Remarks

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

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), amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof.

Commission Regulation (EEC) No 1865/90 of 2 July 1990 concerning interest on account of late payment to be charged in the event of late repayment of assistance from the Structural Funds (OJ L 170, 3.7.1990, p. 35).

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 1

Interest on late payments and other interest on fines

Budget 2005 Amending budget No. 8 New amount 5 000 000 31 000 000 36 000 000

Remarks

New article

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

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), and in particular Article 86 thereof.

CHAPTER 7 1 —

FINES

Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 7 1 FINES 7 1 0 Fines, periodic penalty payments and other penalties 192 880 830 43 119 170 236 000 000 Article 7 1 0 — Subtotal 192 880 830 43 119 170 236 000 000 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. 20 000 000 20 000 000 Article 7 1 2 — Subtotal p.m. 20 000 000 20 000 000 Chapter 7 1 — Total 192 880 830 63 119 170 256 000 000

7 1 0

Fines, periodic penalty payments and other penalties

Budget 2005 Amending budget No. 8 New amount 192 880 830 43 119 170 236 000 000

Remarks

Council Regulation No 11 of 27 June 1960 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79(3) of the Treaty establishing the European Economic Community (OJ 52, 16.8.1960, p. 1121/60), as amended by Regulation (EEC) No 3626/84 (OJ L 335, 22.12.1984, p. 4), and in particular Articles 17 and 18 thereof.

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

and in particular Articles 15 and 16 thereof; Regulation No 17/62 was last amended by Regulation (EC) No 1216/1999 (OJ L 148, 15.6.1999, p. 5).

Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by rail, road and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), 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 2005 Amending budget No. 8 New amount p.m. 20 000 000 20 000 000

Remarks

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

SECTION III

COMMISSION

EXPENDITURE

Title Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 01 ECONOMIC AND FINANCIAL AFFAIRS 452 732 509 462 854 009 452 732 509 462 854 009 02 ENTERPRISE 393 303 419 399 288 419 393 303 419 399 288 419 03 COMPETITION 88 839 252 88 839 252 88 839 252 88 839 252 04 EMPLOYMENT AND SOCIAL AFFAIRS 11 577 354 556 9 058 458 825 –2 000 000 525 789 520 11 575 354 556 9 584 248 345 05 AGRICULTURE AND RURAL DEVELOPMENT 53 722 123 633 52 484 803 811 – 616 200 000 –17 387 923 53 105 923 633 52 467 415 888 06 ENERGY AND TRANSPORT 1 413 397 334 1 346 158 134 1 413 397 334 1 346 158 134 07 ENVIRONMENT 322 320 776 319 290 776 322 320 776 319 290 776 08 RESEARCH 3 299 731 056 2 525 607 306 3 299 731 056 2 525 607 306 09 INFORMATION SOCIETY 1 335 651 319 1 181 111 319 1 335 651 319 1 181 111 319 10 DIRECT RESEARCH 366 422 464 348 310 914 366 422 464 348 310 914 11 FISHERIES 1 029 744 589 927 155 514 – 842 500 1 029 744 589 926 313 014 12 INTERNAL MARKET 73 349 263 72 749 263 73 349 263 72 749 263 13 REGIONAL POLICY 27 202 255 655 21 009 746 365 –1 122 559 097 27 202 255 655 19 887 187 268 14 TAXATION AND CUSTOMS UNION 119 785 688 114 301 688 119 785 688 114 301 688 15 EDUCATION AND CULTURE 941 251 284 869 019 404 941 251 284 869 019 404 16 PRESS AND COMMUNICATION 185 012 786 176 001 686 185 012 786 176 001 686 17 HEALTH AND CONSUMER PROTECTION 513 511 715 516 164 510 –35 000 000 –35 000 000 478 511 715 481 164 510 18 AREA OF FREEDOM, SECURITY AND JUSTICE 578 452 580 566 255 804 578 452 580 566 255 804 19 EXTERNAL RELATIONS 3 076 836 673 3 281 150 276 3 076 836 673 3 281 150 276 20 TRADE 76 234 391 77 254 391 76 234 391 77 254 391 21 DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES 1 235 215 936 1 315 772 436 1 235 215 936 1 315 772 436 22 ENLARGEMENT 1 853 819 158 2 681 549 158 1 853 819 158 2 681 549 158 23 HUMANITARIAN AID 513 098 157 515 460 657 513 098 157 515 460 657 24 FIGHT AGAINST FRAUD 61 395 038 58 235 038 61 395 038 58 235 038 25 COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE 209 126 692 207 311 692 209 126 692 207 311 692 26 COMMISSION'S ADMINISTRATION 647 663 022 647 663 022 647 663 022 647 663 022 27 BUDGET 1 385 620 356 1 385 620 356 1 385 620 356 1 385 620 356 28 AUDIT 10 602 470 10 602 470 10 602 470 10 602 470 29 STATISTICS 131 296 575 126 078 575 131 296 575 126 078 575 30 PENSIONS 899 771 000 899 771 000 899 771 000 899 771 000 31 RESERVES 557 192 789 325 722 789 557 192 789 325 722 789 Expenditure D — Total 114 273 112 135 103 998 308 859 – 653 200 000 – 650 000 000 113 619 912 135 103 348 308 859

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 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 04 01 ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA 107 853 180 107 853 180 –2 000 000 –2 000 000 105 853 180 105 853 180 04 02 EMPLOYMENT AND EUROPEAN SOCIAL FUND 11 334 743 376 8 815 117 645 527 789 520 11 334 743 376 9 342 907 165 04 03 WORK ORGANISATIONS AND WORKING CONDITIONS 74 920 000 72 900 000 74 920 000 72 900 000 04 04 PROMOTING AN INCLUSIVE SOCIETY 47 738 000 50 488 000 47 738 000 50 488 000 04 05 EQUAL OPPORTUNITIES FOR WOMEN AND MEN 12 100 000 12 100 000 12 100 000 12 100 000 04 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — p.m. — p.m. 04 50 PERFORMANCE FACILITY FOR EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA p.m. p.m. p.m. p.m. Title 04 — Total 11 577 354 556 9 058 458 825 –2 000 000 525 789 520 11 575 354 556 9 584 248 345

CHAPTER 04 01 —

ADMINISTRATIVE EXPENDITURE OF ‘EMPLOYMENT AND SOCIAL AFFAIRS’ POLICY AREA

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 04 01 ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA 04 01 01 Expenditure related to staff in active employment of Employment and Social Affairs policy area 5 55 905 172 (19) 55 905 172 (19) Article 04 01 01 — Subtotal 55 905 172 55 905 172 04 01 02 External staff and other management expenditure in support of Employment and Social Affairs policy area 04 01 02 01 External staff 5 9 035 033 9 035 033 04 01 02 11 Other management expenditure 5 7 778 033 (20) 7 778 033 (20) Article 04 01 02 — Subtotal 16 813 066 16 813 066 04 01 03 Buildings and related expenditure of Employment and Social Affairs policy area 5 15 319 942 15 319 942 Article 04 01 03 — Subtotal 15 319 942 15 319 942 04 01 04 Support expenditure for operations of Employment and Social Affairs policy area 04 01 04 01 European Social Fund (ESF) and non-operational technical assistance — Expenditure on administrative management 2.1 13 225 000 –2 000 000 11 225 000 04 01 04 02 Industrial relations and social dialogue — Expenditure on administrative management 3 750 000 750 000 04 01 04 04 EURES (European employment services) — Expenditure on administrative management 3 500 000 500 000 04 01 04 05 Community measures to achieve equality between men and women — Expenditure on administrative management 3 400 000 400 000 04 01 04 06 Analysis of and studies on the social situation, demographics and the family — Expenditure on administrative management 3 400 000 400 000 04 01 04 07 Actions combating and preventing social exclusion — Expenditure on administrative management 3 600 000 600 000 04 01 04 08 Free movement of workers, coordination of social security systems and measures for migrants, including migrants from third countries — Expenditure on administrative management 3 640 000 640 000 04 01 04 09 Health protection, hygiene and safety at work, including a subsidy for the European Trade Union Technical Bureau for Health and Safety — Expenditure on administrative management 3 100 000 100 000 04 01 04 10 Labour market — Expenditure on administrative management 3 2 000 000 2 000 000 04 01 04 12 Measures combating and preventing discrimination — Expenditure on administrative management 3 1 200 000 1 200 000 04 01 04 13 European year of people with disabilities — Expenditure on administrative management 3 — — Article 04 01 04 — Subtotal 19 815 000 –2 000 000 17 815 000 Chapter 04 01 — Total 107 853 180 –2 000 000 105 853 180

04 01 04

Support expenditure for operations of ‘Employment and Social Affairs’ policy area

04 01 04 01

European Social Fund (ESF) and non-operational technical assistance — Expenditure on administrative management

Appropriations 2005 Amending budget No. 8 New amount 13 225 000 –2 000 000 11 225 000

Remarks

This appropriation is intended to cover the ESF-funded technical assistance measures provided for in Article 23 of Council Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for the implementation of the ESF by the Commission. This appropriation may, in particular, be used to cover:

— support expenditure (representation expenses, training, meetings, missions, translations),

— information and publishing expenditure,

— expenditure on information technology and telecommunications,

— contracts for the provision of services,

— expenditure on temporary support staff (contractual agents, national and individual experts, auxiliaries, agency staff), up to the sum of EUR 4 700 000.

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 1105/2003 (OJ L 158, 27.6.2003, p. 3).

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).

CHAPTER 04 02 —

EMPLOYMENT AND EUROPEAN SOCIAL FUND

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 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 6 330 986 284 4 274 382 477 400 228 264 6 330 986 284 4 674 610 741 Article 04 02 01 — Subtotal 6 330 986 284 4 274 382 477 400 228 264 6 330 986 284 4 674 610 741 04 02 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 19 500 000 38 798 654 19 500 000 38 798 654 Article 04 02 02 — Subtotal 19 500 000 38 798 654 19 500 000 38 798 654 04 02 03 Completion of earlier programmes 2.1 p.m. 77 894 000 p.m. 77 894 000 Article 04 02 03 — Subtotal p.m. 77 894 000 p.m. 77 894 000 04 02 04 European Social Fund (ESF) — Objective 2 2.1 398 600 121 446 315 020 –20 000 000 398 600 121 426 315 020 Article 04 02 04 — Subtotal 398 600 121 446 315 020 –20 000 000 398 600 121 426 315 020 04 02 05 Completion of earlier programmes 2.1 p.m. 40 497 000 p.m. 40 497 000 Article 04 02 05 — Subtotal p.m. 40 497 000 p.m. 40 497 000 04 02 06 European Social Fund (ESF) — Objective 3 2.1 3 911 064 342 3 452 614 538 127 385 462 3 911 064 342 3 580 000 000 Article 04 02 06 — Subtotal 3 911 064 342 3 452 614 538 127 385 462 3 911 064 342 3 580 000 000 04 02 07 Completion of earlier programmes 2.1 p.m. 52 515 000 p.m. 52 515 000 Article 04 02 07 — Subtotal p.m. 52 515 000 p.m. 52 515 000 04 02 08 EQUAL 2.1 615 029 882 330 110 956 20 000 000 615 029 882 350 110 956 Article 04 02 08 — Subtotal 615 029 882 330 110 956 20 000 000 615 029 882 350 110 956 04 02 09 Completion of earlier programmes 2.1 p.m. 36 690 000 p.m. 36 690 000 Article 04 02 09 — Subtotal p.m. 36 690 000 p.m. 36 690 000 04 02 10 European Social Fund (ESF) — Operational technical assistance and innovative measures 2.1 28 562 747 36 000 000 28 562 747 36 000 000 Article 04 02 10 — Subtotal 28 562 747 36 000 000 28 562 747 36 000 000 04 02 11 Completion of earlier programmes 2.1 p.m. 900 000 175 794 p.m. 1 075 794 Article 04 02 11 — Subtotal p.m. 900 000 175 794 p.m. 1 075 794 04 02 12 EURES (European Employment Services) 3 17 000 000 14 400 000 17 000 000 14 400 000 Article 04 02 12 — Subtotal 17 000 000 14 400 000 17 000 000 14 400 000 04 02 13 Projects for innovative approaches in the Member States' labour markets 3 — p.m. — p.m. Article 04 02 13 — Subtotal — p.m. — p.m. 04 02 15 Labour market 3 14 000 000 14 000 000 14 000 000 14 000 000 Article 04 02 15 — Subtotal 14 000 000 14 000 000 14 000 000 14 000 000 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 11 334 743 376 8 815 117 645 527 789 520 11 334 743 376 9 342 907 165

Remarks

Article 39 of Council Regulation (EC) No 1260/1999 of 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 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) 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 Regulation (EC, Euratom) No 1605/2002.

The special programme for peace and reconciliation is continued, in accordance with the abovementioned 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 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 6 330 986 284 4 274 382 477 400 228 264 6 330 986 284 4 674 610 741

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.

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).

04 02 04

European Social Fund (ESF) — Objective 2

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 398 600 121 446 315 020 –20 000 000 398 600 121 426 315 020

Remarks

This appropriation is intended to cover ESF Objective 2 measures for commitments relating to the new 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.

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).

04 02 06

European Social Fund (ESF) — Objective 3

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 3 911 064 342 3 452 614 538 127 385 462 3 911 064 342 3 580 000 000

Remarks

This appropriation is intended to cover ESF Objective 3 measures for commitments relating to the new 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.

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).

04 02 08

EQUAL

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 615 029 882 330 110 956 20 000 000 615 029 882 350 110 956

Remarks

This appropriation is intended to cover measures under the EQUAL Community initiative relating to transnational cooperation towards the promotion of new practices for combating discrimination and inequality of all kinds on the labour market.

An indicative amount representing a maximum of 2 % of the budget allocation for this initiative will be reserved for financing technical assistance. Where such technical assistance measures are carried out at the initiative of the Commission, up to 100 % of their total cost can be financed.

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.

A significant part of this appropriation will be allocated to combating discrimination against women with regard to access to the labour market.

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).

Reference acts

Communication from the Commission to the Member States of 14 April 2000 establishing the guidelines for the Community initiative EQUAL concerning transnational cooperation to promote new means of combating all forms of discrimination and inequalities in connection with the labour market (OJ C 127, 5.5.2000, p. 2).

04 02 11

Completion of earlier programmes

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 900 000 175 794 p.m. 1 075 794

Remarks

This appropriation is intended to cover the settlement of ESF commitments from previous programming periods for innovative measures or for preparatory, monitoring, evaluation, supervision and management measures or any other similar form of technical assistance provided for in the Regulations.

It also funds the former multiannual measures, in particular those approved and implemented under the other abovementioned Regulations, which are not covered by the priority objectives of the Funds.

If necessary, this appropriation will also be used to cover ESF funding due where the corresponding commitment appropriations are not available or provided for in the programming for 2000 to 2006.

Legal basis

Council Decision 83/516/EEC of 17 October 1983 on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 38), as last amended by Decision 85/568/EEC (OJ L 370, 31.12.1985, p. 40).

Council Regulation (EEC) No 2950/83 of 17 October 1983 on the implementation of Decision 83/516/EEC on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 1), as amended by Regulations (EEC) No 3823/85 (OJ L 370, 31.12.1985, p. 23) and (EEC) No 3824/85 (OJ L 370, 31.12.1985, p. 25).

Council Regulation (EEC) No 2088/85 of 23 July 1985 concerning the integrated Mediterranean programmes (OJ L 197, 27.7.1985, p. 1).

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

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).

Council Regulation (EEC) No 4255/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Social Fund (OJ L 374, 31.12.1988, p. 21), as last amended by Regulation (EEC) No 2084/93 (OJ L 193, 31.7.1993, p. 39).

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 agreement signed in June 2003 in Luxembourg. The key aim of that reform, 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.

In 2005, the priorities for 2004 will be pursued, in particular as regards the implementation of the reforms adopted in 2003 and 2004, the operational application of the acquis in the new member countries and the World Trade Organisation (WTO) negotiations. These priorities are in addition to the regular activities of CAP.

Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 01 ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA 149 945 773 149 945 773 –1 200 000 –1 200 000 148 745 773 148 745 773 05 02 PLANT PRODUCTS 29 134 620 000 29 134 620 000 29 134 620 000 29 134 620 000 05 03 ANIMAL PRODUCTS 13 683 780 000 13 683 780 000 – 446 000 000 – 446 000 000 13 237 780 000 13 237 780 000 05 04 RURAL DEVELOPMENT 10 771 477 860 9 194 072 038 598 812 077 10 771 477 860 9 792 884 115 05 05 SPECIAL ACCESSION PROGRAMME FOR AGRICULTURE AND RURAL DEVELOPMENT (SAPARD) 248 800 000 577 500 000 248 800 000 577 500 000 05 06 EXTERNAL RELATIONS 5 270 000 5 270 000 5 270 000 5 270 000 05 07 AUDIT OF AGRICULTURAL EXPENDITURE – 374 085 000 – 362 785 000 – 169 000 000 – 169 000 000 – 543 085 000 – 531 785 000 05 08 POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA 102 315 000 102 401 000 102 315 000 102 401 000 05 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — p.m. — p.m. Title 05 — Total 53 722 123 633 52 484 803 811 – 616 200 000 –17 387 923 53 105 923 633 52 467 415 888

CHAPTER 05 01 —

ADMINISTRATIVE EXPENDITURE OF ‘AGRICULTURE’ POLICY AREA

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 05 01 ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA 05 01 01 Expenditure related to staff in active employment of Agriculture policy area 5 91 684 482 (21) 91 684 482 (21) Article 05 01 01 — Subtotal 91 684 482 91 684 482 05 01 02 External staff and other management expenditure in support of Agriculture policy area 05 01 02 01 External staff 5 9 610 245 9 610 245 05 01 02 11 Other management expenditure 5 12 938 220 (22) 12 938 220 (22) Article 05 01 02 — Subtotal 22 548 465 22 548 465 05 01 03 Buildings and miscellaneous expenditure of Agriculture policy area 5 25 117 826 25 117 826 Article 05 01 03 — Subtotal 25 117 826 25 117 826 05 01 04 Support expenditure for operations of Agriculture policy area 05 01 04 01 Monitoring and prevention — Direct payments by the European Community — Expenditure on administrative management 1.1 4 275 000 4 275 000 05 01 04 02 Farm accountancy data network (FADN) — Expenditure on administrative management 3 p.m. p.m. 05 01 04 03 The Sapard preaccession Instrument — Expenditure on administrative management 7.1 1 500 000 1 500 000 05 01 04 04 European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section — Non-operational technical assistance 2.1 3 600 000 –1 200 000 2 400 000 05 01 04 05 Plant and animal genetic resources — Expenditure on administrative management 3 220 000 220 000 05 01 04 06 Pilot project on quality promotion — Expenditure on administrative management 1.1 500 000 500 000 Article 05 01 04 — Subtotal 10 095 000 –1 200 000 8 895 000 05 01 06 Expenditure on agricultural analysis and inspection and the Conciliation Body in connection with the EAGGF Guarantee Section clearance of accounts 5 500 000 500 000 Article 05 01 06 — Subtotal 500 000 500 000 Chapter 05 01 — Total 149 945 773 –1 200 000 148 745 773

05 01 04

Support expenditure for operations of ‘Agriculture’ policy area

Legal basis

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

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).

Council Regulation (EC) No 1268/1999 of 21 June 1999 on Community support for preaccession measures for agriculture and rural development in the applicant countries of central and eastern Europe in the preaccession period (OJ L 161, 26.6.1999, p. 87), as last amended by Regulation (EC) No 696/2003 (OJ L 99, 17.4.2003, p. 24).

05 01 04 04

European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section — Non-operational technical assistance

Appropriations 2005 Amending budget No. 8 New amount 3 600 000 –1 200 000 2 400 000

Remarks

This appropriation is intended to cover the EAGGF-funded technical assistance provided for in Article 23 of Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for implementation of the EAGGF Guidance Section by the Commission. In this connection the appropriation can, in particular, be used to cover:

— support expenditure (representation expenses, training, meetings, missions, translations),

— information and publishing expenditure,

— expenditure on information technology and telecommunications,

— contracts for the provision of services,

— expenditure on temporary staff (contract staff, national experts, individual experts, auxiliaries, agency staff) up to the sum of EUR 1 200 000.

CHAPTER 05 03 —

ANIMAL PRODUCTS

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 05 03 ANIMAL PRODUCTS 05 03 01 Milk and milk products 05 03 01 01 Refunds for milk and milk products 1.1 1 247 460 000 –51 000 000 1 196 460 000 05 03 01 02 Intervention storage of skimmed-milk powder 1.1 50 000 000 50 000 000 05 03 01 03 Aid for disposal of skimmed milk 1.1 556 000 000 556 000 000 05 03 01 04 Intervention storage of butter and cream 1.1 79 000 000 79 000 000 05 03 01 05 Other measures relating to butterfat 1.1 346 000 000 –60 000 000 286 000 000 05 03 01 06 Intervention storage of cheese 1.1 36 000 000 36 000 000 05 03 01 07 Superlevy from milk producers 1.1 – 166 000 000 – 280 000 000 – 446 000 000 05 03 01 08 School milk 1.1 85 000 000 85 000 000 05 03 01 09 Refunds on non-Annex I products (milk and butter) 1.1 186 000 000 –30 000 000 156 000 000 05 03 01 10 Dairy premium 1.1 959 000 000 959 000 000 05 03 01 11 Additional payments for milk producers 1.1 431 000 000 431 000 000 05 03 01 99 Other measures for milk and milk products 1.1 –5 000 000 –5 000 000 Article 05 03 01 — Subtotal 3 804 460 000 – 421 000 000 3 383 460 000 05 03 02 Beef and veal 05 03 02 01 Refunds for beef and veal 1.1 233 000 000 233 000 000 05 03 02 02 Intervention storage of beef and veal 1.1 p.m. p.m. 05 03 02 03 Suckler-cow premiums 1.1 1 993 925 000 1 993 925 000 05 03 02 04 Additional premiums for suckler cows 1.1 98 000 000 98 000 000 05 03 02 05 Special premiums 1.1 1 972 925 000 1 972 925 000 05 03 02 06 Deseasonalisation premiums 1.1 p.m. p.m. 05 03 02 07 Slaughter premiums 1.1 1 764 000 000 1 764 000 000 05 03 02 08 Extensification premiums 1.1 1 001 000 000 1 001 000 000 05 03 02 09 Exceptional support measures 1.1 252 000 000 252 000 000 05 03 02 10 Compulsory slaughter programme 1.1 10 000 000 10 000 000 05 03 02 11 Additional payments 1.1 484 000 000 484 000 000 05 03 02 12 Other intervention 1.1 10 000 000 10 000 000 05 03 02 13 Refunds for beef and veal 1.1 77 000 000 77 000 000 05 03 02 99 Other measures for beef and veal 1.1 –8 000 000 –8 000 000 Article 05 03 02 — Subtotal 7 887 850 000 7 887 850 000 05 03 03 Sheepmeat and goatmeat 05 03 03 01 Intervention in the form of storage of sheepmeat and goatmeat 1.1 p.m. p.m. 05 03 03 02 Ewe and she-goat premiums 1.1 1 325 470 000 1 325 470 000 05 03 03 03 Fixed flat-rate ewe and she-goat premium in less favoured and mountain areas 1.1 398 000 000 398 000 000 05 03 03 04 Additional payments in the sheep and goat sector 1.1 72 000 000 72 000 000 05 03 03 99 Other measures for sheepmeat and goatmeat 1.1 –1 000 000 –1 000 000 Article 05 03 03 — Subtotal 1 794 470 000 1 794 470 000 05 03 04 Pigmeat, eggs and poultry, bee-keeping and other animal products 05 03 04 01 Refunds on pigmeat 1.1 66 000 000 –25 000 000 41 000 000 05 03 04 02 Intervention for pigmeat 1.1 5 000 000 5 000 000 05 03 04 03 Exceptional market-support measures for pigmeat 1.1 p.m. p.m. 05 03 04 04 Refunds on eggs 1.1 8 000 000 8 000 000 05 03 04 05 Refunds for poultrymeat 1.1 91 000 000 91 000 000 05 03 04 06 Refunds on non-Annex I products (eggs) 1.1 5 000 000 5 000 000 05 03 04 07 Specific aid for bee-keeping 1.1 23 000 000 23 000 000 05 03 04 08 Exceptional support measures for eggs 1.1 p.m. p.m. 05 03 04 99 Other measures for animal products 1.1 –1 000 000 –1 000 000 Article 05 03 04 — Subtotal 197 000 000 –25 000 000 172 000 000 05 03 99 Recoveries 1.1 p.m. p.m. Article 05 03 99 — Subtotal p.m. p.m. Chapter 05 03 — Total 13 683 780 000 – 446 000 000 13 237 780 000

05 03 01

Milk and milk products

Legal basis

Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products (OJ L 160, 26.6.1999, p. 48), as last amended by Regulation (EC) No 1787/2003 (OJ L 270, 21.10.2003, p. 121).

05 03 01 01

Refunds for milk and milk products

Appropriations 2005 Amending budget No. 8 New amount 1 247 460 000 –51 000 000 1 196 460 000

Remarks

This appropriation is intended to cover export refunds in accordance with Article 31 of Regulation (EC) No 1255/1999.

05 03 01 05

Other measures relating to butterfat

Appropriations 2005 Amending budget No. 8 New amount 346 000 000 –60 000 000 286 000 000

Remarks

This appropriation is intended to cover aid for specific uses in accordance with Article 13 of Regulation (EC) No 1255/1999.

05 03 01 07

Superlevy from milk producers

Appropriations 2005 Amending budget No. 8 New amount – 166 000 000 – 280 000 000 – 446 000 000

Remarks

This levy on producers or purchasers of cow's milk is fixed in Article 2 of Regulation (EC) No 1788/2003.

Legal basis

Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (OJ L 270, 21.10.2003, p. 123).

05 03 01 09

Refunds on non-Annex I products (milk and butter)

Appropriations 2005 Amending budget No. 8 New amount 186 000 000 –30 000 000 156 000 000

Remarks

This appropriation is intended to cover refunds on:

— goods resulting from the processing of skimmed milk, in accordance with Regulation (EC) No 3448/93,

— goods resulting from the processing of butter, in accordance with 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).

05 03 04

Pigmeat, eggs and poultry, bee-keeping and other animal products

Legal basis

Council Regulation (EEC) No 2759/75 of 29 October 1975 on the common organisation of the market in pigmeat (OJ L 282, 1.11.1975, p. 1), as last amended by Regulation (EC) No 1365/2000 (OJ L 156, 29.6.2000, p. 5).

05 03 04 01

Refunds on pigmeat

Appropriations 2005 Amending budget No. 8 New amount 66 000 000 –25 000 000 41 000 000

Remarks

This appropriation is intended to cover export refunds, in accordance with Article 15 of Regulation (EEC) No 2759/75.

CHAPTER 05 04 —

RURAL DEVELOPMENT

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 04 RURAL DEVELOPMENT 05 04 01 Rural development in the EAGGF Guarantee Section 05 04 01 01 Investments in agricultural holdings 1.2 247 000 000 247 000 000 247 000 000 247 000 000 05 04 01 02 Setting-up of young farmers 1.2 134 000 000 134 000 000 134 000 000 134 000 000 05 04 01 03 Training 1.2 36 000 000 36 000 000 36 000 000 36 000 000 05 04 01 04 Early retirement — Former system 1.2 113 000 000 113 000 000 113 000 000 113 000 000 05 04 01 05 Early retirement — New system 1.2 120 000 000 120 000 000 120 000 000 120 000 000 05 04 01 06 Less favoured areas 1.2 843 000 000 843 000 000 843 000 000 843 000 000 05 04 01 07 Agrienvironment — Former system 1.2 87 000 000 87 000 000 87 000 000 87 000 000 05 04 01 08 Agrienvironment — New system 1.2 1 981 000 000 1 981 000 000 1 981 000 000 1 981 000 000 05 04 01 09 Improving the processing and marketing of agricultural products 1.2 195 000 000 195 000 000 195 000 000 195 000 000 05 04 01 10 Forestry — Former system 1.2 104 000 000 104 000 000 104 000 000 104 000 000 05 04 01 11 Forestry — New system 1.2 372 000 000 372 000 000 372 000 000 372 000 000 05 04 01 12 Promoting the adaptation and the development of rural areas 1.2 631 000 000 631 000 000 631 000 000 631 000 000 05 04 01 13 Other rural development measures in the EAGGF Guarantee Section 1.2 47 000 000 47 000 000 47 000 000 47 000 000 05 04 01 99 Other 1.2 p.m. p.m. p.m. p.m. Article 05 04 01 — Subtotal 4 910 000 000 4 910 000 000 4 910 000 000 4 910 000 000 05 04 02 Rural development in the EAGGF Guidance Section 05 04 02 01 European Agricultural Guidance and Guarantee Fund, Guidance Section — Objective 1 regions 2.1 3 524 726 690 2 571 398 641 388 750 731 3 524 726 690 2 960 149 372 05 04 02 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 p.m. 9 671 332 – 332 p.m. 9 671 000 05 04 02 03 Completion of earlier programmes in Objectives 1 and 6 regions 2.1 p.m. 60 000 000 86 314 253 p.m. 146 314 253 05 04 02 04 Completion of earlier programmes in Objective 5(b) regions 2.1 p.m. 10 830 000 p.m. 10 830 000 05 04 02 05 Completion of earlier programmes outside Objective 1 regions 2.1 p.m. 30 000 000 30 230 600 p.m. 60 230 600 05 04 02 06 Leader 2.1 401 691 170 196 452 665 73 216 825 401 691 170 269 669 490 05 04 02 07 Completion of earlier programmes (Community initiatives) 2.1 p.m. 18 000 000 20 300 000 p.m. 38 300 000 05 04 02 08 Completion of earlier programmes (innovative measures) 2.1 p.m. p.m. p.m. p.m. 05 04 02 09 European Agricultural Guidance and Guarantee Fund, Guidance Section — Operational technical assistance 2.1 300 000 100 000 300 000 100 000 Article 05 04 02 — Subtotal 3 926 717 860 2 896 452 638 598 812 077 3 926 717 860 3 495 264 715 05 04 03 Other 05 04 03 01 Forestry (outside the EAGGF) 3 500 000 16 969 400 500 000 16 969 400 05 04 03 02 Plant and animal genetic resources 3 3 260 000 1 250 000 3 260 000 1 250 000 Article 05 04 03 — Subtotal 3 760 000 18 219 400 3 760 000 18 219 400 05 04 04 Transitional Instrument for the financing of rural development by the EAGGF Guarantee Section for the new Member States 1.2 1 931 000 000 1 369 400 000 1 931 000 000 1 369 400 000 Article 05 04 04 — Subtotal 1 931 000 000 1 369 400 000 1 931 000 000 1 369 400 000 Chapter 05 04 — Total 10 771 477 860 9 194 072 038 598 812 077 10 771 477 860 9 792 884 115

05 04 02

Rural development in the EAGGF Guidance Section

Remarks

Article 39 of Council Regulation (EC) No 1260/1999 provides for financial corrections, any revenue from which is entered in Item 6 5 0 0 of the statement of revenue. That revenue may give rise to the provision of additional appropriations, in accordance with Article 18 of 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), in specific instances where they are necessary to cover risks of cancellation or of reductions in corrections previously decided upon.

Regulation (EC) No 1260/1999 determines the conditions for repayment of an advance without having the effect of reducing the contribution from the Structural Funds towards the assistance concerned. Any revenue from the repayment of advances, which is entered in Item 6 1 5 7 of the statement of revenue, will give rise to the provision of additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002.

The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision 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 as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure.

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

Legal basis

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

Conclusions of the Berlin 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).

05 04 02 01

European Agricultural Guidance and Guarantee Fund, Guidance Section — Objective 1 regions

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 3 524 726 690 2 571 398 641 388 750 731 3 524 726 690 2 960 149 372

Remarks

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

Legal basis

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

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).

05 04 02 02

Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 9 671 332 – 332 p.m. 9 671 000

Remarks

The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision 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 as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure.

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, Euratom) No 1105/2003 (OJ L 158, 27.6.2003, p. 3).

Commission Decision 1999/501/EC of 1 July 1999 fixing an indicative allocation by Member State of the commitment appropriations for Objective 1 of the Structural Funds for the period 2000 to 2006 (OJ L 194, 27.7.1999, p. 49), and in particular recital 5 thereof.

Reference acts

Conclusions of the European Council meeting on 24 and 25 March 1999 in Berlin, and in particular paragraph 44(b) thereof.

05 04 02 03

Completion of earlier programmes in Objectives 1 and 6 regions

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 60 000 000 86 314 253 p.m. 146 314 253

Remarks

This appropriation is intended to cover the financing of commitments remaining to be settled from previous programming periods in respect of former Objectives 1 and 6.

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

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).

Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44).

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

05 04 02 05

Completion of earlier programmes outside Objective 1 regions

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 30 000 000 30 230 600 p.m. 60 230 600

Remarks

This appropriation is intended to cover the funding, by the EAGGF Guidance Section, of commitments remaining to be settled from earlier programming periods in respect of former Objective 5(a).

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

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).

Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44).

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

05 04 02 06

Leader

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 401 691 170 196 452 665 73 216 825 401 691 170 269 669 490

Remarks

This appropriation is intended to cover measures under the Leader+ Community initiative relating to rural development.

An indicative amount representing a maximum of 2 % of the budget allocation for this initiative will be reserved for financing technical assistance. Where such technical assistance measures are carried out at the initiative of the Commission, up to 100 % of their total cost can be financed.

This appropriation is also intended to finance a new project to speed up the process of strengthening civil society and entrepreneurship, throughout rural Europe, by providing grants, loans and guarantees. A fund for increased investment in Social and Private Initiatives in Rural Europe (SPIRE) will receive contributions from the EU, the Member States as well as private foundations and enterprises. It will operate on a transnational basis, managed by experienced foundations, under the supervision of a board representing all contributors, who will establish the main parameters of its work. The fund will be used to support the creation of civil society organisations, at regional or local level throughout rural Europe, national or multinational networks which aim to strengthen civil society in rural areas, programmes for capacity-building and support for individual entrepreneurs, mutual guarantee groups, credit unions and other institutional forms of support for individual and collective entrepreneurship, and the creation of regional investment funds to serve the risk-capital needs of rural enterprises in rural areas.

Legal basis

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Reference acts

Commission notice to the Member States of 14 April 2000 laying down guidelines for the Community initiative for rural development (Leader+) (OJ C 139, 18.5.2000, p. 5).

05 04 02 07

Completion of earlier programmes (Community initiatives)

Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 18 000 000 20 300 000 p.m. 38 300 000

Remarks

This appropriation is intended to fund commitments remaining to be settled in respect of Community initiatives which preceded the programming period 2000 to 2006.

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing Financial Instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

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).

Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44).

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Reference acts

Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning the most remote regions (REGIS II) (OJ C 180, 1.7.1994, p. 44).

Commission notice to Member States of 15 June 1994 laying down guidelines for global grants or integrated operational programmes for which Member States are invited to submit applications for assistance in the framework of a Community initiative for rural development (Leader II) (OJ C 180, 1.7.1994, p. 48).

Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning border development, cross-border cooperation and selected energy networks (Interreg II) (OJ C 180, 1.7.1994, p. 60).

Commission notice to the Member States of 16 May 1995 laying down guidelines for an initiative in the framework of the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (PEACE I) (OJ C 186, 20.7.1995, p. 3).

Commission notice to the Member States of 8 May 1996 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community Interreg initiative concerning transnational cooperation on spatial planning (Interreg II C) (OJ C 200, 10.7.1996, p. 23).

Commission communication to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions of 26 November 1997 on the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (1995 to 1999) (PEACE I) (COM(97) 642 final).

CHAPTER 05 07 —

AUDIT OF AGRICULTURAL EXPENDITURE

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 07 AUDIT OF AGRICULTURAL EXPENDITURE 05 07 01 Control of agricultural expenditure 05 07 01 01 Monitoring and preventive measures — Payments by the Member States 1.1 16 000 000 16 000 000 16 000 000 16 000 000 05 07 01 02 Monitoring and preventive measures — Direct payments by the European Community 1.1 9 100 000 9 100 000 9 100 000 9 100 000 05 07 01 05 Checks on application of the rules in agriculture 3 815 000 12 115 000 815 000 12 115 000 05 07 01 06 Accounting clearance of previous years' accounts and reduction/suspension of advances of shared management expenditure under heading 1a 1.1 –70 000 000 –70 000 000 –70 000 000 –70 000 000 05 07 01 07 Conformity clearance of previous years' accounts of shared management expenditure under heading 1a 1.1 – 330 000 000 – 330 000 000 – 169 000 000