CONTENTS

GENERAL STATEMENT OF REVENUE

A. FINANCING OF THE UNION’S ANNUAL BUDGET 4

CALCULATION OF THE FINANCING OF THE BUDGET 4

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING 12

— TITLE 1: OWN RESOURCES 13

— TITLE 2: SURPLUSES, BALANCES AND ADJUSTMENTS 13

A. FINANCING OF THE UNION’S ANNUAL BUDGET

Calculation of the financing of the budget

Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget

Revenue description Budget 2022 (1) Budget 2021 (2) Change (%) Miscellaneous revenue (Titles 3 to 6) 12 902 615 447 9 249 005 264 +39,50 Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) 3 227 058 807 1 768 617 610 +82,46 Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) p.m. p.m. — Total revenue for Titles 2 to 6 16 129 674 254 11 017 622 874 +46,40 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 17 912 606 159 17 348 140 020 +3,25 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 19 071 387 750 17 940 791 850 +6,30 Plastic packaging waste own resource (Table 3, Chapter 17) 5 997 306 880 5 846 664 880 +2,58 Remainder to be financed by the additional resource (GNI-based own resource, Table 4, Chapter 1 4) 111 668 345 512 115 857 763 230 –3,62 Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, Euratom) 2020/2053 (3), (4) 154 649 646 301 156 993 359 980 –1,49 Total revenue (5) 170 779 320 555 168 010 982 854 +1,65 (1) (2) (3) (4) (5)





TABLE 1

Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (6) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 2 098 112 000 5 057 284 000 50 2 528 642 000 2 098 112 000 Bulgaria 330 802 000 676 847 000 50 338 423 500 330 802 000 Czechia 987 686 000 2 333 452 000 50 1 166 726 000 987 686 000 Denmark 1 306 922 000 3 504 130 000 50 1 752 065 000 1 306 922 000 Germany 15 795 256 000 37 668 693 000 50 18 834 346 500 15 795 256 000 Estonia 146 652 000 300 834 000 50 150 417 000 146 652 000 Ireland 1 032 998 000 3 126 811 000 50 1 563 405 500 1 032 998 000 Greece 816 879 000 1 839 768 000 50 919 884 000 816 879 000 Spain 5 882 449 000 13 038 037 000 50 6 519 018 500 5 882 449 000 France 11 948 371 000 25 958 798 000 50 12 979 399 000 11 948 371 000 Croatia 369 897 000 570 769 000 50 285 384 500 285 384 500 Croatia Italy 7 226 757 000 18 548 436 000 50 9 274 218 000 7 226 757 000 Cyprus 159 289 000 223 606 000 50 111 803 000 111 803 000 Cyprus Latvia 147 464 000 329 013 000 50 164 506 500 147 464 000 Lithuania 218 928 000 527 188 000 50 263 594 000 218 928 000 Luxembourg 338 828 000 463 922 000 50 231 961 000 231 961 000 Luxembourg Hungary 623 523 000 1 543 676 000 50 771 838 000 623 523 000 Malta 77 950 000 135 083 000 50 67 541 500 67 541 500 Malta Netherlands 3 716 749 000 8 753 474 000 50 4 376 737 000 3 716 749 000 Austria 1 887 799 000 4 140 634 000 50 2 070 317 000 1 887 799 000 Poland 2 782 155 000 5 622 802 000 50 2 811 401 000 2 782 155 000 Portugal 1 137 349 000 2 234 579 000 50 1 117 289 500 1 117 289 500 Portugal Romania 827 979 000 2 456 853 000 50 1 228 426 500 827 979 000 Slovenia 236 172 000 508 285 000 50 254 142 500 236 172 000 Slovakia 391 617 000 1 019 441 000 50 509 720 500 391 617 000 Finland 980 901 000 2 609 882 000 50 1 304 941 000 980 901 000 Sweden 2 371 142 000 5 550 585 000 50 2 775 292 500 2 371 142 000 Total 63 840 626 000 148 742 882 000 74 371 441 000 63 571 292 500 (6)





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053 (Chapter 1 3)

Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 2 098 112 000 0,30 629 433 600 Bulgaria 330 802 000 0,30 99 240 600 Czechia 987 686 000 0,30 296 305 800 Denmark 1 306 922 000 0,30 392 076 600 Germany 15 795 256 000 0,30 4 738 576 800 Estonia 146 652 000 0,30 43 995 600 Ireland 1 032 998 000 0,30 309 899 400 Greece 816 879 000 0,30 245 063 700 Spain 5 882 449 000 0,30 1 764 734 700 France 11 948 371 000 0,30 3 584 511 300 Croatia 285 384 500 0,30 85 615 350 Italy 7 226 757 000 0,30 2 168 027 100 Cyprus 111 803 000 0,30 33 540 900 Latvia 147 464 000 0,30 44 239 200 Lithuania 218 928 000 0,30 65 678 400 Luxembourg 231 961 000 0,30 69 588 300 Hungary 623 523 000 0,30 187 056 900 Malta 67 541 500 0,30 20 262 450 Netherlands 3 716 749 000 0,30 1 115 024 700 Austria 1 887 799 000 0,30 566 339 700 Poland 2 782 155 000 0,30 834 646 500 Portugal 1 117 289 500 0,30 335 186 850 Romania 827 979 000 0,30 248 393 700 Slovenia 236 172 000 0,30 70 851 600 Slovakia 391 617 000 0,30 117 485 100 Finland 980 901 000 0,30 294 270 300 Sweden 2 371 142 000 0,30 711 342 600 Total 63 571 292 500 19 071 387 750





TABLE 3

Breakdown of own resources accruing from plastic packaging waste pursuant to Article 2(1) point (c) of Decision (EU, Euratom) 2020/2053 (Chapter 1 7)

Member State Plastic packaging waste that is not recycled (kg) Call rate per kg in EUR Gross contribution Lump sum reduction Net contribution (1) (2) (3) = (1) × (2) (4) (5) = (3) – (4) Belgium 191 746 900 153 397 520 153 397 520 Bulgaria 57 810 700 46 248 560 22 000 000 24 248 560 Czechia 109 535 400 87 628 320 32 187 600 55 440 720 Denmark 155 601 100 124 480 880 124 480 880 Germany 1 739 806 000 1 391 844 800 1 391 844 800 Estonia 33 667 500 26 934 000 4 000 000 22 934 000 Ireland 186 968 000 149 574 400 149 574 400 Greece 105 128 000 84 102 400 33 000 000 51 102 400 Spain 828 341 300 662 673 040 142 000 000 520 673 040 France 1 572 486 200 1 257 988 960 1 257 988 960 Croatia 39 264 500 31 411 600 13 000 000 18 411 600 Italy 1 180 891 400 0,80 944 713 120 184 048 000 760 665 120 Cyprus 8 297 800 6 638 240 3 000 000 3 638 240 Latvia 26 599 500 21 279 600 6 000 000 15 279 600 Lithuania 25 889 700 20 711 760 9 000 000 11 711 760 Luxembourg 17 446 600 13 957 280 13 957 280 Hungary 228 704 600 182 963 680 30 000 000 152 963 680 Malta 11 171 900 8 937 520 1 415 900 7 521 620 Netherlands 266 608 200 213 286 560 213 286 560 Austria 190 917 800 152 734 240 152 734 240 Poland 622 554 000 498 043 200 117 000 000 381 043 200 Portugal 251 307 400 201 045 920 31 322 000 169 723 920 Romania 228 429 800 182 743 840 60 000 000 122 743 840 Slovenia 21 692 700 17 354 160 6 279 700 11 074 460 Slovakia 66 209 300 52 967 440 17 000 000 35 967 440 Finland 86 362 400 69 089 920 69 089 920 Sweden 132 261 400 105 809 120 105 809 120 Total 8 385 700 100 6 708 560 080 711 253 200 5 997 306 880





TABLE 4

Determination of uniform rate and breakdown of own resources based on GNI pursuant to Article 2(1) point (d) of Decision (EU, Euratom) 2020/2053 (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 5 057 284 000 3 796 743 276 Bulgaria 676 847 000 508 141 187 Czechia 2 333 452 000 1 751 833 235 Denmark 3 504 130 000 2 630 716 807 Germany 37 668 693 000 28 279 676 771 Estonia 300 834 000 225 850 371 Ireland 3 126 811 000 2 347 445 514 Greece 1 839 768 000 1 381 201 211 Spain 13 038 037 000 9 788 273 569 France 25 958 798 000 19 488 502 476 Croatia 570 769 000 428 503 395 Italy 18 548 436 000 13 925 191 795 Cyprus 223 606 000 167 871 644 Latvia 329 013 000 0,7507475 (7) 247 005 684 Lithuania 527 188 000 395 785 068 Luxembourg 463 922 000 348 288 278 Hungary 1 543 676 000 1 158 910 884 Malta 135 083 000 101 413 223 Netherlands 8 753 474 000 6 571 648 646 Austria 4 140 634 000 3 108 570 588 Poland 5 622 802 000 4 221 304 496 Portugal 2 234 579 000 1 677 604 578 Romania 2 456 853 000 1 844 476 226 Slovenia 508 285 000 381 593 689 Slovakia 1 019 441 000 765 342 773 Finland 2 609 882 000 1 959 362 364 Sweden 5 550 585 000 4 167 087 764 Total 148 742 882 000 111 668 345 512 (7)





TABLE 5

Calculation of the financing of the annual GNI contribution reduction for certain Member States pursuant to Article 2(4) of Decision (EU, Euratom) 2020/2053 (Chapter 1 6)

Member State Gross reduction Percentage share of GNI base Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 3,40 265 932 559 265 932 559 Bulgaria 0,46 35 591 368 35 591 368 Czechia 1,57 122 702 396 122 702 396 Denmark – 387 834 752 2,36 184 261 406 – 203 573 346 Germany –3 776 502 322 25,32 1 980 773 065 –1 795 729 257 Estonia 0,20 15 819 075 15 819 075 Ireland 2,10 164 420 438 164 420 438 Greece 1,24 96 742 483 96 742 483 Spain 8,77 685 593 007 685 593 007 France 17,45 1 365 019 165 1 365 019 165 Croatia 0,38 30 013 355 30 013 355 Italy 12,47 975 352 196 975 352 196 Cyprus 0,15 11 758 113 11 758 113 Latvia 0,22 17 300 842 17 300 842 Lithuania 0,35 27 721 689 27 721 689 Luxembourg 0,31 24 394 905 24 394 905 Hungary 1,04 81 172 762 81 172 762 Malta 0,09 7 103 213 7 103 213 Netherlands –1 976 208 379 5,88 460 293 260 –1 515 915 119 Austria – 581 237 759 2,78 217 731 374 – 363 506 385 Poland 3,78 295 669 795 295 669 795 Portugal 1,50 117 503 251 117 503 251 Romania 1,65 129 191 322 129 191 322 Slovenia 0,34 26 727 692 26 727 692 Slovakia 0,69 53 606 354 53 606 354 Finland 1,75 137 238 209 137 238 209 Sweden –1 099 722 414 3,73 291 872 332 – 807 850 082 Total –7 821 505 626 100,00 7 821 505 626 0 EU GDP price deflator, in EUR, (spring 2021 economic forecast) : (a) 2020 EU27 = 106,7385 / (b) 2022 EU27 = 109,8061 Lump sum for Denmark in 2022 prices: 377 000 000 EUR × [ (b/a) ] = 387 834 752 EUR Lump sum for Germany in 2022 prices: 3 671 000 000 EUR × [ (b/a) ] = 3 776 502 322 EUR Lump sum for Netherlands in 2022 prices: 1 921 000 000 EUR × [ (b/a) ] = 1 976 208 379 EUR Lump sum for Austria in 2022 prices: 565 000 000 EUR × [ (b/a) ] = 581 237 759 EUR Lump sum for Sweden in 2022 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 099 722 414 EUR





TABLE 6

Summary of financing (8) of the general budget by category of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources Total own resources (9) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource Plastics-based own resource GNI-based own resource Reduction in favour of certain Member States Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) +(7) + (8) (10) (11) = (3) + (9) Belgium p.m. 2 001 747 222 2 001 747 222 667 249 074 629 433 600 153 397 520 3 796 743 276 265 932 559 4 845 506 955 3,54 6 847 254 177 Bulgaria p.m. 91 885 388 91 885 388 30 628 463 99 240 600 24 248 560 508 141 187 35 591 368 667 221 715 0,49 759 107 103 Czechia p.m. 255 934 290 255 934 290 85 311 430 296 305 800 55 440 720 1 751 833 235 122 702 396 2 226 282 151 1,63 2 482 216 441 Denmark p.m. 354 268 324 354 268 324 118 089 441 392 076 600 124 480 880 2 630 716 807 – 203 573 346 2 943 700 941 2,15 3 297 969 265 Germany p.m. 3 944 491 534 3 944 491 534 1 314 830 514 4 738 576 800 1 391 844 800 28 279 676 771 –1 795 729 257 32 614 369 114 23,85 36 558 860 648 Estonia p.m. 34 873 068 34 873 068 11 624 356 43 995 600 22 934 000 225 850 371 15 819 075 308 599 046 0,23 343 472 114 Ireland p.m. 246 704 687 246 704 687 82 234 896 309 899 400 149 574 400 2 347 445 514 164 420 438 2 971 339 752 2,17 3 218 044 439 Greece p.m. 214 494 210 214 494 210 71 498 070 245 063 700 51 102 400 1 381 201 211 96 742 483 1 774 109 794 1,30 1 988 604 004 Spain p.m. 1 367 627 520 1 367 627 520 455 875 840 1 764 734 700 520 673 040 9 788 273 569 685 593 007 12 759 274 316 9,33 14 126 901 836 France p.m. 1 765 344 559 1 765 344 559 588 448 186 3 584 511 300 1 257 988 960 19 488 502 476 1 365 019 165 25 696 021 901 18,79 27 461 366 460 Croatia p.m. 39 114 252 39 114 252 13 038 084 85 615 350 18 411 600 428 503 395 30 013 355 562 543 700 0,41 601 657 952 Italy p.m. 1 698 277 237 1 698 277 237 566 092 412 2 168 027 100 760 665 120 13 925 191 795 975 352 196 17 829 236 211 13,04 19 527 513 448 Cyprus p.m. 25 821 078 25 821 078 8 607 026 33 540 900 3 638 240 167 871 644 11 758 113 216 808 897 0,16 242 629 975 Latvia p.m. 40 324 555 40 324 555 13 441 518 44 239 200 15 279 600 247 005 684 17 300 842 323 825 326 0,24 364 149 881 Lithuania p.m. 108 064 596 108 064 596 36 021 532 65 678 400 11 711 760 395 785 068 27 721 689 500 896 917 0,37 608 961 513 Luxembourg p.m. 20 409 046 20 409 046 6 803 015 69 588 300 13 957 280 348 288 278 24 394 905 456 228 763 0,33 476 637 809 Hungary p.m. 188 475 777 188 475 777 62 825 259 187 056 900 152 963 680 1 158 910 884 81 172 762 1 580 104 226 1,16 1 768 580 003 Malta p.m. 13 613 942 13 613 942 4 537 981 20 262 450 7 521 620 101 413 223 7 103 213 136 300 506 0,10 149 914 448 Netherlands p.m. 3 251 654 467 3 251 654 467 1 083 884 822 1 115 024 700 213 286 560 6 571 648 646 –1 515 915 119 6 384 044 787 4,67 9 635 699 254 Austria p.m. 215 617 780 215 617 780 71 872 593 566 339 700 152 734 240 3 108 570 588 – 363 506 385 3 464 138 143 2,53 3 679 755 923 Poland p.m. 865 916 301 865 916 301 288 638 767 834 646 500 381 043 200 4 221 304 496 295 669 795 5 732 663 991 4,19 6 598 580 292 Portugal p.m. 169 359 204 169 359 204 56 453 068 335 186 850 169 723 920 1 677 604 578 117 503 251 2 300 018 599 1,68 2 469 377 803 Romania p.m. 190 404 765 190 404 765 63 468 255 248 393 700 122 743 840 1 844 476 226 129 191 322 2 344 805 088 1,71 2 535 209 853 Slovenia p.m. 84 338 200 84 338 200 28 112 733 70 851 600 11 074 460 381 593 689 26 727 692 490 247 441 0,36 574 585 641 Slovakia p.m. 80 748 358 80 748 358 26 916 119 117 485 100 35 967 440 765 342 773 53 606 354 972 401 667 0,71 1 053 150 025 Finland p.m. 144 038 109 144 038 109 48 012 703 294 270 300 69 089 920 1 959 362 364 137 238 209 2 459 960 793 1,80 2 603 998 902 Sweden p.m. 499 057 690 499 057 690 166 352 563 711 342 600 105 809 120 4 167 087 764 – 807 850 082 4 176 389 402 3,05 4 675 447 092 Total p.m. 17 912 606 159 17 912 606 159 5 970 868 720 19 071 387 750 5 997 306 880 111 668 345 512 0 136 737 040 142 100,00 154 649 646 301 (8) (9)

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2022 (10) Amending budget No 3/2022 New amount 1 OWN RESOURCES 157 876 705 108 –3 227 058 807 154 649 646 301 2 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 3 227 058 807 3 227 058 807 3 ADMINISTRATIVE REVENUE 1 791 362 923 1 791 362 923 4 FINANCIAL REVENUE, DEFAULT INTEREST AND FINES 114 747 216 114 747 216 5 BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS p.m. p.m. 6 REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES 10 996 505 308 10 996 505 308 GRAND TOTAL 170 779 320 555 0 170 779 320 555 (10)

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2022 Amending budget No 3/2022 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR p.m. p.m. 1 2 CUSTOMS DUTIES AND OTHER DUTIES 17 912 606 159 17 912 606 159 1 3 OWN RESOURCES BASED ON VALUE ADDED TAX 19 071 387 750 19 071 387 750 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME 114 895 404 319 –3 227 058 807 111 668 345 512 1 5 CORRECTION OF BUDGETARY IMBALANCES — — 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES 0 0 1 7 OWN RESOURCES BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE 5 997 306 880 5 997 306 880 Title 1 — Total 157 876 705 108 –3 227 058 807 154 649 646 301 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES CHAPTER 1 3 — OWN RESOURCES BASED ON VALUE ADDED TAX CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES CHAPTER 1 7 — OWN RESOURCES BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME

Title Chapter Article Item Heading Budget 2022 Amending budget No 3/2022 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME 1 4 0 Own resources based on gross national income 114 895 404 319 –3 227 058 807 111 668 345 512 CHAPTER 1 4 — TOTAL 114 895 404 319 –3 227 058 807 111 668 345 512 CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME

1 4 0

Own resources based on gross national income

Budget 2022 Amending budget No 3/2022 New amount 114 895 404 319 –3 227 058 807 111 668 345 512

Remarks

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

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

The rate to be applied to the Member States’ GNI for financial year 2022 is 0,7507 %.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(1), point (d), thereof.

Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(1) thereof.

Member State Budget 2022 Amending budget No. 3/2022 New amount Belgium 3 906 463 840 - 109 720 564 3 796 743 276 Bulgaria 522 825 756 -14 684 569 508 141 187 Czechia 1 802 458 762 -50 625 527 1 751 833 235 Denmark 2 706 740 838 -76 024 031 2 630 716 807 Germany 29 096 919 827 - 817 243 056 28 279 676 771 Estonia 232 377 130 -6 526 759 225 850 371 Ireland 2 415 283 402 -67 837 888 2 347 445 514 Greece 1 421 115 991 -39 914 780 1 381 201 211 Spain 10 071 140 968 - 282 867 399 9 788 273 569 France 20 051 692 906 - 563 190 430 19 488 502 476 Croatia 440 886 543 -12 383 148 428 503 395 Italy 14 327 610 337 - 402 418 542 13 925 191 795 Cyprus 172 722 899 -4 851 255 167 871 644 Latvia 254 143 803 -7 138 119 247 005 684 Lithuania 407 222 703 -11 437 635 395 785 068 Luxembourg 358 353 321 -10 065 043 348 288 278 Hungary 1 192 401 786 -33 490 902 1 158 910 884 Malta 104 343 924 -2 930 701 101 413 223 Netherlands 6 761 560 089 - 189 911 443 6 571 648 646 Austria 3 198 403 925 -89 833 337 3 108 570 588 Poland 4 343 294 284 - 121 989 788 4 221 304 496 Portugal 1 726 085 001 -48 480 423 1 677 604 578 Romania 1 897 779 006 -53 302 780 1 844 476 226 Slovenia 392 621 212 -11 027 523 381 593 689 Slovakia 787 460 108 -22 117 335 765 342 773 Finland 2 015 985 193 -56 622 829 1 959 362 364 Sweden 4 287 510 765 - 120 423 001 4 167 087 764 Article 1 4 0 — Total 114 895 404 319 -3 227 058 807 111 668 345 512

TITLE 2

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2022 Amending budget No 3/2022 New amount 2 0 SURPLUS FROM PREVIOUS FINANCIAL YEAR p.m. 3 227 058 807 3 227 058 807 2 1 BALANCES ADJUSTMENT p.m. p.m. 2 2 ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES p.m. p.m. 2 3 ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS p.m. p.m. 2 4 ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES p.m. p.m. 2 6 ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION p.m. p.m. Title 2 — Total p.m. 3 227 058 807 3 227 058 807 CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR CHAPTER 2 1 — BALANCES ADJUSTMENT CHAPTER 2 2 — ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES CHAPTER 2 3 — ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS CHAPTER 2 4 — ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES CHAPTER 2 6 — ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION

CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2022 Amending budget No 3/2022 New amount 2 0 SURPLUS FROM PREVIOUS FINANCIAL YEAR 2 0 0 Surplus from previous financial year p.m. 3 227 058 807 3 227 058 807 CHAPTER 2 0 — TOTAL p.m. 3 227 058 807 3 227 058 807 CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR

2 0 0

Surplus from previous financial year

Budget 2022 Amending budget No 3/2022 New amount p.m. 3 227 058 807 3 227 058 807

Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) 2021/768.

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

A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1), and in particular Article 18 thereof.

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 8 thereof.

Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1).

(1) The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus amending budgets No 1/2022 to No 3/2022.

(2) The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus amending budgets No 1/2021 to No 6/2021.

(3) The own resources for the 2022 budget are determined on the basis of the budget forecasts adopted at the 181st and 183rd meetings of the Advisory Committee on Own Resources on 26 May 2021 and 3-9 September 2021.

(4) This amount includes EUR 140 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Council Decision 2020/2053.

(5) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

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

(7) Calculation of rate: (111 668 345 512) / (148 742 882 000) = 0.750747491311887

(8) p.m. (own resources + other revenue = total revenue = total expenditure); (154 649 646 301 + 16 129 674 254 = 170 779 320 555).

(9) Total own resources as percentage of GNI: (154 649 646 301) / (14 874 288 200 000) = 1,04 %; total own resources ceiling in accordance with Articles 3 and 6 of Council Decision (EU, Euratom) 2020/2053: 2,00 %.

(10) The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus amending budgets No 1/2022 and No 2/2022.