FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

— Title 3: Surpluses, balances and adjustments

A. FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2009 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

Description Budget 2009 (1) Budget 2008 (2) Change (%) 1. Sustainable growth 46 063 934 302 45 731 716 659 +0,73 2. Preservation and management of natural resources 52 566 129 680 53 217 088 053 –1,22 3. Citizenship, freedom, security and justice 1 308 185 377 1 488 945 648 –12,14 4. EU as a global player 8 324 169 158 7 847 128 400 +6,08 5. Administration 7 700 730 900 7 279 767 193 +5,78 6. Compensation 209 112 912 206 636 292 +1,20 Total expenditure (3) 116 172 262 329 115 771 282 245 +0,35





REVENUE

Description Budget 2009 (4) Budget 2008 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 359 722 489 3 287 902 147 –58,64 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 796 151 821 1 528 833 290 +17,49 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. 125 750 000 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 2 505 428 603 Total revenue for Titles 3 to 9 3 155 874 310 7 447 914 040 –57,63 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 1 and 1 2) 19 206 100 000 16 936 300 000 +13,40 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 15 302 126 900 18 096 756 274 –15,44 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 78 508 161 119 73 290 311 931 +7,12 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 113 016 388 019 108 323 368 205 +4,33 Total revenue (7) 116 172 262 329 115 771 282 245 +0,35





TABLE 1

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

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 536 968 000 3 589 965 000 50 1 794 982 500 1 536 968 000 Bulgaria 223 027 000 366 131 000 50 183 065 500 183 065 500 Bulgaria Czech Republic 920 662 000 1 498 219 000 50 749 109 500 749 109 500 Czech Republic Denmark 1 049 347 000 2 485 825 000 50 1 242 912 500 1 049 347 000 Germany 11 027 669 000 25 782 215 000 50 12 891 107 500 11 027 669 000 Estonia 106 811 000 179 147 000 50 89 573 500 89 573 500 Estonia Ireland 1 057 387 000 1 702 611 000 50 851 305 500 851 305 500 Ireland Greece 1 341 120 000 2 540 996 000 50 1 270 498 000 1 270 498 000 Greece Spain 6 960 754 000 11 071 296 000 50 5 535 648 000 5 535 648 000 Spain France 9 811 160 000 20 246 782 000 50 10 123 391 000 9 811 160 000 Italy 6 665 384 000 16 099 280 000 50 8 049 640 000 6 665 384 000 Cyprus 153 685 000 173 150 000 50 86 575 000 86 575 000 Cyprus Latvia 139 214 000 252 103 000 50 126 051 500 126 051 500 Latvia Lithuania 170 568 000 341 935 000 50 170 967 500 170 568 000 Luxembourg 210 287 000 312 782 000 50 156 391 000 156 391 000 Luxembourg Hungary 470 859 000 1 049 271 000 50 524 635 500 470 859 000 Malta 44 305 000 57 829 000 50 28 914 500 28 914 500 Malta Netherlands 2 991 782 000 6 091 676 000 50 3 045 838 000 2 991 782 000 Austria 1 288 744 000 2 915 547 000 50 1 457 773 500 1 288 744 000 Poland 2 077 482 000 3 785 401 000 50 1 892 700 500 1 892 700 500 Poland Portugal 1 021 256 000 1 662 244 000 50 831 122 000 831 122 000 Portugal Romania 603 228 000 1 440 310 000 50 720 155 000 603 228 000 Slovenia 206 549 000 379 052 000 50 189 526 000 189 526 000 Slovenia Slovakia 272 101 000 659 092 000 50 329 546 000 272 101 000 Finland 836 092 000 1 986 287 000 50 993 143 500 836 092 000 Sweden 1 517 820 000 3 604 262 000 50 1 802 131 000 1 517 820 000 United Kingdom 9 617 309 000 19 570 323 000 50 9 785 161 500 9 617 309 000 Total 62 321 570 000 129 843 731 000 64 921 865 500 59 849 511 500





TABLE 2

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

Member State 1 % of capped VAT base Uniform rate of VAT own resource (9) (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 536 968 000 0,300 461 090 400 Bulgaria 183 065 500 0,300 54 919 650 Czech Republic 749 109 500 0,300 224 732 850 Denmark 1 049 347 000 0,300 314 804 100 Germany 11 027 669 000 0,150 1 654 150 350 Estonia 89 573 500 0,300 26 872 050 Ireland 851 305 500 0,300 255 391 650 Greece 1 270 498 000 0,300 381 149 400 Spain 5 535 648 000 0,300 1 660 694 400 France 9 811 160 000 0,300 2 943 348 000 Italy 6 665 384 000 0,300 1 999 615 200 Cyprus 86 575 000 0,300 25 972 500 Latvia 126 051 500 0,300 37 815 450 Lithuania 170 568 000 0,300 51 170 400 Luxembourg 156 391 000 0,300 46 917 300 Hungary 470 859 000 0,300 141 257 700 Malta 28 914 500 0,300 8 674 350 Netherlands 2 991 782 000 0,100 299 178 200 Austria 1 288 744 000 0,225 289 967 400 Poland 1 892 700 500 0,300 567 810 150 Portugal 831 122 000 0,300 249 336 600 Romania 603 228 000 0,300 180 968 400 Slovenia 189 526 000 0,300 56 857 800 Slovakia 272 101 000 0,300 81 630 300 Finland 836 092 000 0,300 250 827 600 Sweden 1 517 820 000 0,100 151 782 000 United Kingdom 9 617 309 000 0,300 2 885 192 700 Total 59 849 511 500 15 302 126 900





TABLE 3

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

Member State 1 % of gross national income Uniform rate of ‘additional base’ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 589 965 000 2 170 621 165 Bulgaria 366 131 000 221 375 890 Czech Republic 1 498 219 000 905 876 762 Denmark 2 485 825 000 1 503 018 653 Germany 25 782 215 000 15 588 848 793 Estonia 179 147 000 108 318 680 Ireland 1 702 611 000 1 029 459 472 Greece 2 540 996 000 1 536 377 011 Spain 11 071 296 000 6 694 101 313 France 20 246 782 000 12 241 928 133 Italy 16 099 280 000 9 734 200 168 Cyprus 173 150 000 104 692 679 Latvia 252 103 000 0,6046357 (10) 152 430 485 Lithuania 341 935 000 206 746 124 Luxembourg 312 782 000 189 119 178 Hungary 1 049 271 000 634 426 754 Malta 57 829 000 34 965 481 Netherlands 6 091 676 000 3 683 245 061 Austria 2 915 547 000 1 762 843 934 Poland 3 785 401 000 2 288 788 756 Portugal 1 662 244 000 1 005 052 140 Romania 1 440 310 000 870 862 911 Slovenia 379 052 000 229 188 389 Slovakia 659 092 000 398 510 583 Finland 1 986 287 000 1 200 980 121 Sweden 3 604 262 000 2 179 265 642 United Kingdom 19 570 323 000 11 832 916 841 Total 129 843 731 000 78 508 161 119





TABLE 4

Calculation of the 2009 gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,76 22 973 604 22 973 604 Bulgaria 0,28 2 343 017 2 343 017 Czech Republic 1,15 9 587 695 9 587 695 Denmark 1,91 15 907 776 15 907 776 Germany 19,86 164 990 577 164 990 577 Estonia 0,14 1 146 432 1 146 432 Ireland 1,31 10 895 680 10 895 680 Greece 1,96 16 260 837 16 260 837 Spain 8,53 70 849 596 70 849 596 France 15,59 129 567 155 129 567 155 Italy 12,40 103 025 652 103 025 652 Cyprus 0,13 1 108 055 1 108 055 Latvia 0,19 1 613 307 1 613 307 Lithuania 0,26 2 188 177 2 188 177 Luxembourg 0,24 2 001 616 2 001 616 Hungary 0,81 6 714 700 6 714 700 Malta 0,04 370 071 370 071 Netherlands – 665 837 614 4,69 38 983 040 – 626 854 574 Austria 2,25 18 657 737 18 657 737 Poland 2,92 24 224 276 24 224 276 Portugal 1,28 10 637 356 10 637 356 Romania 1,11 9 217 113 9 217 113 Slovenia 0,29 2 425 703 2 425 703 Slovakia 0,51 4 217 790 4 217 790 Finland 1,53 12 711 035 12 711 035 Sweden – 165 083 706 2,78 23 065 096 – 142 018 610 United Kingdom 15,07 125 238 227 125 238 227 Total – 830 921 320 100,00 830 921 320 0 EU GDP price deflator, in EUR, (spring 2008 economic forecast): (a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384 Lump-sum for Netherlands: in 2009 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 665 837 614 EUR Lump-sum for Sweden: in 2009 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 165 083 706 EUR





TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (11) (%) Amount 1. United Kingdom's share (in %) of notional uncapped VAT base 16,5798 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,4338 3. (1) – (2) 9,1460 4. Total allocated expenditure 109 143 810 077 5. Enlargement related expenditure (12) 6 006 470 758 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 103 137 339 318 7. United Kingdom's correction original amount = (3) × (6) × 0,66 6 225 734 850 8. United Kingdom's advantage (13) – 105 381 521 9. Core United Kingdom's correction = (7) – (8) 6 331 116 370 10. Windfall gains deriving from traditional own resources (14) –23 555 354 11. Correction for the United Kingdom = (9) – (10) 6 354 671 724





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 354 671 724 (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 2,76 3,26 4,99 1,30 4,56 289 752 905 Bulgaria 0,28 0,33 0,51 0,13 0,47 29 551 130 Czech Republic 1,15 1,36 2,08 0,54 1,90 120 924 106 Denmark 1,91 2,25 3,46 0,90 3,16 200 635 665 Germany 19,86 23,38 0,00 –17,54 0,00 5,85 371 434 773 Estonia 0,14 0,16 0,25 0,07 0,23 14 459 295 Ireland 1,31 1,54 2,37 0,62 2,16 137 420 973 Greece 1,96 2,30 3,54 0,92 3,23 205 088 621 Spain 8,53 10,04 15,40 4,02 14,06 893 585 363 France 15,59 18,36 28,17 7,36 25,72 1 634 156 294 Italy 12,40 14,60 22,40 5,85 20,45 1 299 403 517 Cyprus 0,13 0,16 0,24 0,06 0,22 13 975 266 Latvia 0,19 0,23 0,35 0,09 0,32 20 347 713 Lithuania 0,26 0,31 0,48 0,12 0,43 27 598 224 Luxembourg 0,24 0,28 0,44 0,11 0,40 25 245 230 Hungary 0,81 0,95 1,46 0,38 1,33 84 688 659 Malta 0,04 0,05 0,08 0,02 0,07 4 667 489 Netherlands 4,69 5,52 0,00 –4,14 0,00 1,38 87 760 508 Austria 2,25 2,64 0,00 –1,98 0,00 0,66 42 003 200 Poland 2,92 3,43 5,27 1,38 4,81 305 526 916 Portugal 1,28 1,51 2,31 0,60 2,11 134 162 876 Romania 1,11 1,31 2,00 0,52 1,83 116 250 160 Slovenia 0,29 0,34 0,53 0,14 0,48 30 594 008 Slovakia 0,51 0,60 0,92 0,24 0,84 53 196 569 Finland 1,53 1,80 2,76 0,72 2,52 160 317 003 Sweden 2,78 3,27 0,00 –2,45 0,00 0,82 51 925 261 United Kingdom 15,07 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,11 26,11 100,00 6 354 671 724

The calculations are made to 15 decimal places.

TABLE 7.1

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11 thereof (Chapter 3 7)

Member State Total own resources for 2007 (2000/597/EC) VAT adjustment GNI adjustment Gross reduction Adjustment relating to 2007 Total own resources for 2007 (2007/436/EC) (1) (2) (3) (4) (5) = (2) + (3) + (4) (6) = (1) + (5) Belgium 4 227 632 577 –49 110 001 119 433 720 21 698 582 92 022 301 4 319 654 878 Bulgaria 279 464 490 –4 893 525 10 031 892 1 822 583 6 960 950 286 425 440 Czech Republic 1 166 236 942 –20 587 169 42 204 393 7 667 646 29 284 870 1 195 521 812 Denmark 2 152 881 004 –33 318 257 83 470 326 15 164 793 65 316 862 2 218 197 866 Germany 20 989 760 114 –1 868 595 728 868 989 211 157 876 965 – 841 729 552 20 148 030 562 Estonia 161 027 687 –2 559 165 5 246 374 953 155 3 640 364 164 668 051 Ireland 1 555 346 554 –28 521 057 58 469 130 10 622 605 40 570 678 1 595 917 232 Greece 1 912 294 978 –35 969 041 73 737 750 13 396 590 51 165 299 1 963 460 277 Spain 9 755 840 606 – 180 344 390 369 712 096 67 168 870 256 536 576 10 012 377 182 France 16 640 655 478 – 320 782 802 672 790 442 122 231 797 474 239 437 17 114 894 915 Italy 13 754 335 167 – 211 607 460 550 668 233 100 044 774 439 105 547 14 193 440 714 Cyprus 165 353 541 –2 639 367 5 410 792 983 027 3 754 452 169 107 993 Latvia 184 669 749 –3 340 096 6 847 310 1 244 011 4 751 225 189 420 974 Lithuania 258 012 027 –4 282 818 9 480 071 1 722 328 6 919 581 264 931 608 Luxembourg 268 380 958 –5 295 301 10 855 547 1 972 223 7 532 469 275 913 427 Hungary 870 246 948 –13 621 962 33 711 084 6 124 591 26 213 713 896 460 661 Malta 53 659 910 – 896 184 1 837 207 333 782 1 274 805 54 934 715 Netherlands 6 009 567 553 – 632 537 004 200 220 582 – 601 681 032 –1 033 997 454 4 975 570 099 Austria 2 251 083 089 – 129 827 805 95 771 054 17 399 575 –16 657 176 2 234 425 913 Poland 2 670 179 333 –50 334 879 103 188 203 18 747 115 71 600 439 2 741 779 772 Portugal 1 393 587 774 –27 131 211 55 619 900 10 104 960 38 593 649 1 432 181 423 Romania 1 078 417 771 –17 007 833 41 351 618 7 512 715 31 856 500 1 110 274 271 Slovenia 297 197 340 –5 538 643 11 354 405 2 062 855 7 878 617 305 075 957 Slovakia 486 815 349 –8 031 544 18 515 627 3 363 898 13 847 981 500 663 330 Finland 1 564 911 952 –26 942 006 63 895 320 11 608 429 48 561 743 1 613 473 695 Sweden 2 908 628 252 – 337 565 799 120 921 053 – 136 227 122 – 352 871 868 2 555 756 384 United Kingdom 13 147 018 195 – 361 467 829 749 015 536 136 080 285 523 627 992 13 670 646 187 Total 106 203 205 338 –4 382 748 876 4 382 748 876 0 0 106 203 205 338 2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75 535 825 263 / 120 405 880 000 = 0,627343326281075





TABLE 7.2

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11 thereof (Chapter 3 7)

Member State Total own resources for 2008 (2000/597/EC) VAT adjustment GNI adjustment UK Correction adjustment Gross reduction Adjustment relating to 2008 Total own resources for 2008 (2007/436/EC) (1) (2) (3) (4) (5) (6) = (2) + (3) + (4) + (5) (7) = (1) + (6) Belgium 4 488 839 886 –18 080 290 90 147 833 17 770 661 22 729 356 112 567 560 4 601 407 446 Bulgaria 343 568 585 –2 014 002 8 569 315 1 689 252 2 160 618 10 405 183 353 973 768 Czech Republic 1 290 819 017 –8 135 219 34 614 292 6 823 445 8 727 449 42 029 967 1 332 848 984 Denmark 2 272 696 879 –12 367 213 62 529 414 12 326 297 15 765 807 78 254 305 2 350 951 184 Germany 21 572 352 511 –1 734 939 111 652 832 921 22 879 677 164 601 538 – 894 624 975 20 677 727 536 Estonia 166 343 851 – 986 010 4 195 342 827 020 1 057 789 5 094 141 171 437 992 Ireland 1 552 005 577 –9 882 730 42 049 725 8 289 177 10 602 176 51 058 348 1 603 063 925 Greece 2 207 815 971 –14 517 143 61 768 546 12 176 309 15 573 966 75 001 678 2 282 817 649 Spain 10 039 010 221 –65 034 926 276 715 110 54 548 292 69 769 357 335 997 833 10 375 008 054 France 17 582 562 799 – 116 277 087 509 355 672 100 408 258 128 426 011 621 912 854 18 204 475 653 Italy 14 187 384 761 –78 922 659 406 573 752 80 147 064 102 511 168 510 309 325 14 697 694 086 Cyprus 176 314 844 – 992 557 4 223 200 832 511 1 064 813 5 127 967 181 442 811 Latvia 215 208 514 –1 382 462 5 882 195 1 159 546 1 483 103 7 142 382 222 350 896 Lithuania 304 401 017 –1 885 729 8 060 421 1 588 935 2 032 308 9 795 935 314 196 952 Luxembourg 265 454 052 –1 807 876 7 692 276 1 516 363 1 939 486 9 340 249 274 794 301 Hungary 912 105 763 –5 461 854 25 370 730 5 001 281 6 396 830 31 306 987 943 412 750 Malta 55 668 537 – 335 097 1 425 793 281 064 359 491 1 731 251 57 399 788 Netherlands 6 209 281 363 – 608 921 442 151 264 862 5 301 343 – 622 359 979 –1 074 715 216 5 134 566 147 Austria 2 278 917 858 – 108 496 862 73 155 810 2 563 874 18 445 085 –14 332 093 2 264 585 765 Poland 3 224 353 288 –20 569 918 87 522 314 17 253 097 22 067 373 106 272 866 3 330 626 154 Portugal 1 465 664 361 –9 782 158 41 621 803 8 204 822 10 494 282 50 538 749 1 516 203 110 Romania 1 216 461 901 –6 652 435 32 958 395 6 497 022 8 309 940 41 112 922 1 257 574 823 Slovenia 377 677 702 –2 153 908 9 164 595 1 806 598 2 310 708 11 127 993 388 805 695 Slovakia 559 923 861 –2 943 160 15 100 737 2 976 778 3 807 413 18 941 768 578 865 629 Finland 1 671 149 086 –9 761 237 49 371 904 9 732 584 12 448 348 61 791 599 1 732 940 685 Sweden 2 931 774 946 – 306 341 256 89 404 305 3 133 331 – 141 218 203 – 355 021 823 2 576 753 123 United Kingdom 10 755 611 054 – 120 483 608 517 556 687 – 385 734 601 130 493 767 141 832 245 10 897 443 299 Total 108 323 368 205 –3 269 127 949 3 269 127 949 0 0 0 108 323 368 205 2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76 559 439 880 / 125 563 242 000 = 0,609728123139732





TABLE 8

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

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources (16) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) p.m. Collection costs (25 % of gross TOR) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Adjustments relating to 2007 and 2008 Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) (10) = (5) + (6) + (7) + (8) + (9) (11) (12) = (3) + (10) Belgium 6 900 000 1 983 300 000 1 990 200 000 663 400 000 461 090 400 2 170 621 165 22 973 604 289 752 905 204 589 861 3 149 027 935 3,36 5 139 227 935 Bulgaria 400 000 85 100 000 85 500 000 28 500 000 54 919 650 221 375 890 2 343 017 29 551 130 17 366 133 325 555 820 0,35 411 055 820 Czech Republic 3 400 000 243 600 000 247 000 000 82 333 333 224 732 850 905 876 762 9 587 695 120 924 106 71 314 837 1 332 436 250 1,42 1 579 436 250 Denmark 3 500 000 364 800 000 368 300 000 122 766 667 314 804 100 1 503 018 653 15 907 776 200 635 665 143 571 167 2 177 937 361 2,32 2 546 237 361 Germany 28 700 000 3 554 700 000 3 583 400 000 1 194 466 662 1 654 150 350 15 588 848 793 164 990 577 371 434 773 –1 736 354 527 16 043 069 966 17,10 19 626 469 966 Estonia 8 600 000 28 300 000 36 900 000 12 300 000 26 872 050 108 318 680 1 146 432 14 459 295 8 734 505 159 530 962 0,17 196 430 962 Ireland 0 259 400 000 259 400 000 86 466 667 255 391 650 1 029 459 472 10 895 680 137 420 973 91 629 026 1 524 796 801 1,63 1 784 196 801 Greece 1 400 000 268 000 000 269 400 000 89 800 000 381 149 400 1 536 377 011 16 260 837 205 088 621 126 166 977 2 265 042 846 2,41 2 534 442 846 Spain 6 500 000 1 439 700 000 1 446 200 000 482 066 667 1 660 694 400 6 694 101 313 70 849 596 893 585 363 592 534 409 9 911 765 081 10,57 11 357 965 081 France 32 700 000 1 424 400 000 1 457 100 000 485 700 000 2 943 348 000 12 241 928 133 129 567 155 1 634 156 294 1 096 152 291 18 045 151 873 19,24 19 502 251 873 Italy 4 700 000 1 909 800 000 1 914 500 000 638 166 667 1 999 615 200 9 734 200 168 103 025 652 1 299 403 517 949 414 872 14 085 659 409 15,02 16 000 159 409 Cyprus 3 800 000 45 800 000 49 600 000 16 533 334 25 972 500 104 692 679 1 108 055 13 975 266 8 882 419 154 630 919 0,16 204 230 919 Latvia 800 000 33 400 000 34 200 000 11 400 000 37 815 450 152 430 485 1 613 307 20 347 713 11 893 607 224 100 562 0,24 258 300 562 Lithuania 900 000 52 900 000 53 800 000 17 933 333 51 170 400 206 746 124 2 188 177 27 598 224 16 715 516 304 418 441 0,32 358 218 441 Luxembourg 0 22 700 000 22 700 000 7 566 667 46 917 300 189 119 178 2 001 616 25 245 230 16 872 718 280 156 042 0,30 302 856 042 Hungary 2 900 000 135 800 000 138 700 000 46 233 334 141 257 700 634 426 754 6 714 700 84 688 659 57 520 700 924 608 513 0,99 1 063 308 513 Malta 200 000 9 900 000 10 100 000 3 366 667 8 674 350 34 965 481 370 071 4 667 489 3 006 056 51 683 447 0,06 61 783 447 Netherlands 7 300 000 2 108 700 000 2 116 000 000 705 333 333 299 178 200 3 683 245 061 – 626 854 574 87 760 508 –2 108 712 670 1 334 616 525 1,42 3 450 616 525 Austria 3 200 000 242 300 000 245 500 000 81 833 334 289 967 400 1 762 843 934 18 657 737 42 003 200 –30 989 269 2 082 483 002 2,22 2 327 983 002 Poland 14 000 000 462 000 000 476 000 000 158 666 667 567 810 150 2 288 788 756 24 224 276 305 526 916 177 873 305 3 364 223 403 3,59 3 840 223 403 Portugal 200 000 160 300 000 160 500 000 53 500 000 249 336 600 1 005 052 140 10 637 356 134 162 876 89 132 398 1 488 321 370 1,59 1 648 821 370 Romania 1 100 000 244 400 000 245 500 000 81 833 334 180 968 400 870 862 911 9 217 113 116 250 160 72 969 422 1 250 268 006 1,33 1 495 768 006 Slovenia 0 106 600 000 106 600 000 35 533 333 56 857 800 229 188 389 2 425 703 30 594 008 19 006 610 338 072 510 0,36 444 672 510 Slovakia 2 300 000 115 900 000 118 200 000 39 400 000 81 630 300 398 510 583 4 217 790 53 196 569 32 789 749 570 344 991 0,61 688 544 991 Finland 800 000 166 700 000 167 500 000 55 833 334 250 827 600 1 200 980 121 12 711 035 160 317 003 110 353 342 1 735 189 101 1,85 1 902 689 101 Sweden 2 800 000 493 300 000 496 100 000 165 366 667 151 782 000 2 179 265 642 – 142 018 610 51 925 261 – 707 893 691 1 533 060 602 1,63 2 029 160 602 United Kingdom 9 700 000 3 097 500 000 3 107 200 000 1 035 733 333 2 885 192 700 11 832 916 841 125 238 227 –6 354 671 724 665 460 237 9 154 136 281 9,76 12 261 336 281 Total 146 800 000 19 059 300 000 19 206 100 000 6 402 033 333 15 302 126 900 78 508 161 119 0 0 0 93 810 288 019 100,00 113 016 388 019

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Chapter Heading Budget 2009 Amending budget No 5 New amount 1 OWN RESOURCES 114 812 539 840 –1 796 151 821 113 016 388 019 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1 796 151 821 1 796 151 821 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES 1 119 618 489 1 119 618 489 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 76 894 000 76 894 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES 10 000 000 10 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS p.m. p.m. 9 MISCELLANEOUS REVENUE 30 210 000 30 210 000 Total 116 172 262 329 0 116 172 262 329

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2009 Amending budget No 5 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 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) 146 800 000 146 800 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM 19 059 300 000 19 059 300 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM 15 302 126 900 15 302 126 900 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM 80 304 312 940 –1 796 151 821 78 508 161 119 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 Title 1 — Total 114 812 539 840 –1 796 151 821 113 016 388 019

CHAPTER 1 4 —

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

Title Chapter Article Item Heading Budget 2009 Amending budget No 5 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 80 304 312 940 –1 796 151 821 78 508 161 119 Article 1 4 0 — Subtotal 80 304 312 940 –1 796 151 821 78 508 161 119 Chapter 1 4 — Total 80 304 312 940 –1 796 151 821 78 508 161 119

1 4 0

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

Budget 2009 Amending budget No 5 New amount 80 304 312 940 –1 796 151 821 78 508 161 119

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6046 %.

Legal basis

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

Member State Budget 2009 Amending budget No 5 New amount Belgium 2 220 281 800 –49 660 635 2 170 621 165 Bulgaria 226 440 647 –5 064 757 221 375 890 Czech Republic 926 601 897 –20 725 135 905 876 762 Denmark 1 537 405 520 –34 386 867 1 503 018 653 Germany 15 945 498 835 – 356 650 042 15 588 848 793 Estonia 110 796 853 –2 478 173 108 318 680 Ireland 1 053 011 998 –23 552 526 1 029 459 472 Greece 1 571 527 069 –35 150 058 1 536 377 011 Spain 6 847 252 553 – 153 151 240 6 694 101 313 France 12 522 005 531 – 280 077 398 12 241 928 133 Italy 9 956 904 421 – 222 704 253 9 734 200 168 Cyprus 107 087 895 –2 395 216 104 692 679 Latvia 155 917 872 –3 487 387 152 430 485 Lithuania 211 476 172 –4 730 048 206 746 124 Luxembourg 193 445 948 –4 326 770 189 119 178 Hungary 648 941 509 –14 514 755 634 426 754 Malta 35 765 440 – 799 959 34 965 481 Netherlands 3 767 512 317 –84 267 256 3 683 245 061 Austria 1 803 175 224 –40 331 290 1 762 843 934 Poland 2 341 152 893 –52 364 137 2 288 788 756 Portugal 1 028 046 262 –22 994 122 1 005 052 140 Romania 890 786 980 –19 924 069 870 862 911 Slovenia 234 431 884 –5 243 495 229 188 389 Slovakia 407 627 922 –9 117 339 398 510 583 Finland 1 228 456 789 –27 476 668 1 200 980 121 Sweden 2 229 124 050 –49 858 408 2 179 265 642 United Kingdom 12 103 636 659 – 270 719 818 11 832 916 841 Article 1 4 0 — Total 80 304 312 940 –1 796 151 821 78 508 161 119

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2009 Amending budget No 5 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 1 796 151 821 1 796 151 821 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 2 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. 3 7 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE DECISION 2007/436/EC, EURATOM 0 Title 3 — Total p.m. 1 796 151 821 1 796 151 821

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2009 Amending budget No 5 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 1 796 151 821 1 796 151 821 Article 3 0 0 — Subtotal p.m. 1 796 151 821 1 796 151 821 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters — — Article 3 0 1 — Subtotal — — 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Article 3 0 2 — Subtotal p.m. p.m. Chapter 3 0 — Total p.m. 1 796 151 821 1 796 151 821

3 0 0

Surplus available from the preceding financial year

Budget 2009 Amending budget No 5 New amount p.m. 1 796 151 821 1 796 151 821

Remarks

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

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

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

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

Legal basis

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

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

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

(1) The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

(2) The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

(5) The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

(6) The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 142nd meeting of the Advisory Committee on Own Resources on 7 May 2008.

(7) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

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

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

(10) Calculation of rate: (78 508 161 119) / (129 843 731 000) = 0,604635745710357 %.

(11) Rounded percentages.

(12) The amount of enlargement-related expenditure is the sum of the following 2 elements: (1) pre-accession expenditure (PAE), which corresponds to the sum, as adjusted by applying the EU-27 GDP deflator for 2007, of payments made under 2003 appropriations to the 10 new Member States which joined the EU on 1.5.2004 (as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006) as well as of payments made under 2006 appropriations to Bulgaria and Romania, and (2) 20 % of total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure.

(13) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT, the introduction of the GNP/GNI-based own resource, the removal of the frozen rate and subsequent fixation of the VAT uniform rate of call at 0,3 %, as well as the reduced VAT uniform rate of call granted, for the period 2007-2013 only, to Germany, the Netherlands, Austria and Sweden (respectively 0,15 %, 0,10 %, 0,225 % and 0,10 %).

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

(15) p.m. (own resources + other revenue = total revenue = total expenditure); (113 016 388 019 + 3 155 874 310 = 116 172 262 329 = 116 172 262 329).

(16) Total own resources as percentage of GNI: (113 016 388 019) / (12 984 373 100 000) = 0,87 %; own resources ceiling as percentage of GNI: 1,24 %.