DEFINITIVE ADOPTION (EU, Euratom) 2015/369

of Amending budget No 5 of the European Union for the financial year 2014

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (2),

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),

having regard to the general budget of the European Union for the financial year 2014, as definitively adopted on 20 November 2013 (4),

having regard to Draft amending budget No 6 of the European Union for the financial year 2014, which the Commission adopted on 17 October 2014,

having regard to Amending letter No 1/2014 to Draft amending budget No 6/2014, which the Commission adopted on 3 December 2014,

having regard to the position on Draft amending budget No 6/2014, which the Council adopted on 12 December 2014 and forwarded to Parliament on the same day,

having regard to Parliament's approval of 17 December 2014 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 5 of the European Union for the financial year 2014 has been definitively adopted.

(1) OJ L 298, 26.10.2012, p. 1.

(2) OJ L 347, 20.12.2013, p. 884.

(3) OJ C 373, 20.12.2013, p. 1.

(4) OJ L 51, 20.2.2014.

AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2014

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget 470

B. General statement of revenue by budget heading 482

— Title 1: Own resources 483

— Title 3: Surpluses, balances and adjustments 487

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2014 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 2014 (1) Budget 2013 (2) Change (%) 1. Smart and inclusive growth 65 300 076 773 69 127 255 205 –5,54 2. Sustainable growth: natural resources 56 443 752 595 57 814 298 094 –2,37 3. Security and citizenship 1 665 510 850 1 894 151 766 –12,07 4. Global Europe 6 840 903 616 6 731 869 945 +1,62 5. Administration 8 405 483 381 8 417 791 740 –0,15 6. Compensation 28 600 000 75 000 000 –61,87 Special instruments 350 000 000 390 465 192 –10,36 Total expenditure (3) 139 034 233 715 144 450 831 942 –3,75





REVENUE

Description Budget 2014 (4) Budget 2013 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 5 545 428 277 3 067 967 007 +80,75 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 1 023 276 526 — 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. 34 000 000 — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 4 095 463 000 p.m. — Total revenue for Titles 3 to 9 9 640 891 277 4 125 243 533 + 133,70 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 16 084 600 000 14 822 700 000 +8,51 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 689 735 350 14 680 052 250 +20,50 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 95 619 007 088 110 822 836 159 –13,72 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 129 393 342 438 140 325 588 409 –7,79 Total revenue (7) 139 034 233 715 144 450 831 942 –3,75





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 1 665 407 000 3 925 460 000 50 1 962 730 000 1 665 407 000 Bulgaria 193 091 000 399 471 000 50 199 735 500 193 091 000 Czech Republic 596 638 000 1 357 846 000 50 678 923 000 596 638 000 Denmark 951 296 000 2 654 016 000 50 1 327 008 000 951 296 000 Germany 12 418 967 000 29 002 636 000 50 14 501 318 000 12 418 967 000 Estonia 87 147 000 186 046 000 50 93 023 000 87 147 000 Ireland 655 428 000 1 434 183 000 50 717 091 500 655 428 000 Greece 709 312 000 1 798 621 000 50 899 310 500 709 312 000 Spain 4 756 829 000 10 283 204 000 50 5 141 602 000 4 756 829 000 France 9 731 337 000 21 411 597 000 50 10 705 798 500 9 731 337 000 Croatia 263 049 000 422 319 000 50 211 159 500 211 159 500 Croatia Italy 6 042 837 000 15 763 695 000 50 7 881 847 500 6 042 837 000 Cyprus 105 170 000 153 422 000 50 76 711 000 76 711 000 Cyprus Latvia 88 567 000 246 154 000 50 123 077 000 88 567 000 Lithuania 138 416 000 349 250 000 50 174 625 000 138 416 000 Luxembourg 268 280 000 325 038 000 50 162 519 000 162 519 000 Luxembourg Hungary 401 698 000 979 528 000 50 489 764 000 401 698 000 Malta 51 049 000 70 431 000 50 35 215 500 35 215 500 Malta Netherlands 2 743 653 000 6 249 242 000 50 3 124 621 000 2 743 653 000 Austria 1 499 731 000 3 217 349 000 50 1 608 674 500 1 499 731 000 Poland 1 750 837 000 3 931 784 000 50 1 965 892 000 1 750 837 000 Portugal 767 138 000 1 655 525 000 50 827 762 500 767 138 000 Romania 528 406 000 1 444 740 000 50 722 370 000 528 406 000 Slovenia 177 308 000 352 303 000 50 176 151 500 176 151 500 Slovenia Slovakia 230 006 000 725 821 000 50 362 910 500 230 006 000 Finland 928 440 000 1 983 150 000 50 991 575 000 928 440 000 Sweden 1 889 310 000 4 380 034 000 50 2 190 017 000 1 889 310 000 United Kingdom 9 529 537 000 20 226 302 000 50 10 113 151 000 9 529 537 000 Total 59 168 884 000 134 929 167 000 67 464 583 500 58 965 784 500





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 (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 665 407 000 0,300 499 622 100 Bulgaria 193 091 000 0,300 57 927 300 Czech Republic 596 638 000 0,300 178 991 400 Denmark 951 296 000 0,300 285 388 800 Germany 12 418 967 000 0,300 3 725 690 100 Estonia 87 147 000 0,300 26 144 100 Ireland 655 428 000 0,300 196 628 400 Greece 709 312 000 0,300 212 793 600 Spain 4 756 829 000 0,300 1 427 048 700 France 9 731 337 000 0,300 2 919 401 100 Croatia 211 159 500 0,300 63 347 850 Italy 6 042 837 000 0,300 1 812 851 100 Cyprus 76 711 000 0,300 23 013 300 Latvia 88 567 000 0,300 26 570 100 Lithuania 138 416 000 0,300 41 524 800 Luxembourg 162 519 000 0,300 48 755 700 Hungary 401 698 000 0,300 120 509 400 Malta 35 215 500 0,300 10 564 650 Netherlands 2 743 653 000 0,300 823 095 900 Austria 1 499 731 000 0,300 449 919 300 Poland 1 750 837 000 0,300 525 251 100 Portugal 767 138 000 0,300 230 141 400 Romania 528 406 000 0,300 158 521 800 Slovenia 176 151 500 0,300 52 845 450 Slovakia 230 006 000 0,300 69 001 800 Finland 928 440 000 0,300 278 532 000 Sweden 1 889 310 000 0,300 566 793 000 United Kingdom 9 529 537 000 0,300 2 858 861 100 Total 58 965 784 500 17 689 735 350





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 3 925 460 000 2 781 819 498 Bulgaria 399 471 000 283 089 426 Czech Republic 1 357 846 000 962 252 189 Denmark 2 654 016 000 1 880 797 016 Germany 29 002 636 000 20 553 030 295 Estonia 186 046 000 131 843 501 Ireland 1 434 183 000 1 016 349 226 Greece 1 798 621 000 1 274 612 139 Spain 10 283 204 000 7 287 303 242 France 21 411 597 000 15 173 558 770 Croatia 422 319 000 299 280 907 Italy 15 763 695 000 11 171 112 202 Cyprus 153 422 000 108 724 152 Latvia 246 154 000 0,7086608 (9) 174 439 683 Lithuania 349 250 000 247 499 773 Luxembourg 325 038 000 230 341 679 Hungary 979 528 000 694 153 065 Malta 70 431 000 49 911 687 Netherlands 6 249 242 000 4 428 592 634 Austria 3 217 349 000 2 280 009 013 Poland 3 931 784 000 2 786 301 068 Portugal 1 655 525 000 1 173 205 618 Romania 1 444 740 000 1 023 830 558 Slovenia 352 303 000 249 663 314 Slovakia 725 821 000 514 360 867 Finland 1 983 150 000 1 405 380 602 Sweden 4 380 034 000 3 103 958 258 United Kingdom 20 226 302 000 14 333 586 706 Total 134 929 167 000 95 619 007 088





TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (10) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,5861 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 6,1166 3. (1) – (2) 9,4694 4. Total allocated expenditure 134 675 970 767 5 Enlargement related expenditure (11) 31 337 201 043 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 103 338 769 725 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 6 458 490 768 8. United Kingdom’s advantage (12) 883 513 735 9. Core United Kingdom’s correction = (7) – (8) 5 574 977 032 10. Windfall gains deriving from traditional own resources (13) 32 794 702 11. Correction for the United Kingdom = (9) – (10) 5 542 182 331





TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

Description Coefficient (14) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 14,9811 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3021 3. (1) – (2) 7,6790 4. Total allocated expenditure 116 702 674 481 5. Enlargement related expenditure (15) 26 831 341 733 5a. Pre-accession expenditure 3 040 714 610 5b. Expenditure related to Art 4(1)(g) 23 790 627 123 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 89 871 332 749 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 554 788 119 8. United Kingdom’s advantage (16) 358 708 861 9. Core United Kingdom’s correction = (7) – (8) 4 196 079 257 10. Windfall gains deriving from traditional own resources (17) 7 667 508 11. Correction for the United Kingdom (18) = (9) – (10) 4 188 411 749





TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

Description Coefficient (19) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,4336 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,7118 3. (1) – (2) 7,7218 4. Total allocated expenditure 111 424 575 479 5. Enlargement related expenditure (20) 23 861 206 535 5a. Pre-accession expenditure 2 970 699 609 5b. Expenditure related to Art 4(1)(g) 20 890 506 926 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 87 563 368 944 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 462 554 636 8. United Kingdom’s advantage (21) 703 660 977 9. Core United Kingdom’s correction = (7) – (8) 3 758 893 659 10. Windfall gains deriving from traditional own resources (22) 19 348 038 11. Correction for the United Kingdom (23) = (9) – (10) 3 739 545 621





TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –5 542 182 331 (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 2,91 3,42 5,46 1,53 4,95 274 500 044 Bulgaria 0,30 0,35 0,56 0,16 0,50 27 934 257 Czech Republic 1,01 1,18 1,89 0,53 1,71 94 951 620 Denmark 1,97 2,31 3,69 1,03 3,35 185 590 353 Germany 21,49 25,29 0,00 –18,96 0,00 6,32 350 335 402 Estonia 0,14 0,16 0,26 0,07 0,23 13 009 847 Ireland 1,06 1,25 2,00 0,56 1,81 100 289 723 Greece 1,33 1,57 2,50 0,70 2,27 125 774 188 Spain 7,62 8,97 14,31 4,01 12,97 719 085 138 France 15,87 18,67 29,80 8,35 27,02 1 497 272 756 Croatia 0,31 0,37 0,59 0,16 0,53 29 531 974 Italy 11,68 13,74 21,94 6,15 19,89 1 102 325 579 Cyprus 0,11 0,13 0,21 0,06 0,19 10 728 512 Latvia 0,18 0,21 0,34 0,10 0,31 17 213 087 Lithuania 0,26 0,30 0,49 0,14 0,44 24 422 396 Luxembourg 0,24 0,28 0,45 0,13 0,41 22 729 297 Hungary 0,73 0,85 1,36 0,38 1,24 68 496 553 Malta 0,05 0,06 0,10 0,03 0,09 4 925 108 Netherlands 4,63 5,45 0,00 –4,09 0,00 1,36 75 487 301 Austria 2,38 2,80 0,00 –2,10 0,00 0,70 38 863 752 Poland 2,91 3,43 5,47 1,53 4,96 274 942 269 Portugal 1,23 1,44 2,30 0,65 2,09 115 767 753 Romania 1,07 1,26 2,01 0,56 1,82 101 027 954 Slovenia 0,26 0,31 0,49 0,14 0,44 24 635 887 Slovakia 0,54 0,63 1,01 0,28 0,92 50 755 299 Finland 1,47 1,73 2,76 0,77 2,50 138 677 954 Sweden 3,25 3,82 0,00 –2,86 0,00 0,95 52 908 328 United Kingdom 14,99 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,02 28,02 100,00 5 542 182 331

The calculations are made to 15 decimal places.

TABLE 5.2

Intermediate update of the financing of the 2011 UK correction (chapter 36)

Member State Amount (1) Belgium 8 101 453 Bulgaria 1 375 381 Czech Republic 5 056 538 Denmark 7 280 734 Germany 18 309 269 Estonia 885 630 Ireland 8 409 370 Greece 3 438 553 Spain 21 543 140 France 58 179 865 Croatia — Italy 37 543 615 Cyprus 479 335 Latvia 1 333 866 Lithuania 1 324 873 Luxembourg –29 470 Hungary 4 872 613 Malta 438 532 Netherlands 2 529 744 Austria 1 155 028 Poland 17 881 528 Portugal 5 178 017 Romania 305 779 Slovenia 1 156 634 Slovakia 1 786 552 Finland 1 891 154 Sweden 2 983 045 United Kingdom – 213 410 778 Total 0





TABLE 5.3

Financing of the definitive 2010 UK correction (chapter 35)

Member State Amount (1) Belgium 4 520 547 Bulgaria 562 835 Czech Republic 2 556 272 Denmark 3 345 263 Germany 10 941 079 Estonia 334 638 Ireland 5 207 662 Greece 452 777 Spain 5 161 577 France 36 713 295 Croatia — Italy 25 185 874 Cyprus 919 896 Latvia 377 190 Lithuania 527 852 Luxembourg – 467 949 Hungary 925 341 Malta 320 963 Netherlands 1 088 457 Austria 439 387 Poland 4 287 709 Portugal 2 496 000 Romania – 392 307 Slovenia 896 466 Slovakia 913 354 Finland 822 308 Sweden 867 048 United Kingdom – 109 003 534 Total 0





TABLE 6

Summary of financing (24) 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 (25) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) = (5) + (6) + (7) (9) (10) = (3) + (8) Belgium –7 008 187 1 437 939 613 1 430 931 426 476 977 142 499 622 100 2 781 819 498 287 122 045 3 568 563 643 3,15 4 999 495 069 Bulgaria 400 000 59 648 930 60 048 930 20 016 310 57 927 300 283 089 426 29 872 473 370 889 199 0,33 430 938 129 Czech Republic 2 719 317 167 448 201 170 167 518 56 722 506 178 991 400 962 252 189 102 564 430 1 243 808 019 1,10 1 413 975 537 Denmark –5 037 845 310 359 235 305 321 390 101 773 797 285 388 800 1 880 797 016 196 216 349 2 362 402 165 2,08 2 667 723 555 Germany –44 722 930 3 401 939 670 3 357 216 740 1 119 072 243 3 725 690 100 20 553 030 295 379 585 752 24 658 306 147 21,76 28 015 522 887 Estonia 0 23 305 176 23 305 176 7 768 392 26 144 100 131 843 501 14 230 114 172 217 715 0,15 195 522 891 Ireland –1 628 671 235 618 407 233 989 736 77 996 579 196 628 400 1 016 349 226 113 906 755 1 326 884 381 1,17 1 560 874 117 Greece 492 476 111 905 910 112 398 386 37 466 129 212 793 600 1 274 612 139 129 665 518 1 617 071 257 1,43 1 729 469 643 Spain 748 762 1 044 215 608 1 044 964 370 348 321 457 1 427 048 700 7 287 303 242 745 789 855 9 460 141 797 8,35 10 505 106 167 France –35 571 563 1 455 392 829 1 419 821 266 473 273 755 2 919 401 100 15 173 558 770 1 592 165 916 19 685 125 786 17,37 21 104 947 052 Croatia 1 700 000 35 727 758 37 427 758 12 475 920 63 347 850 299 280 907 29 531 974 392 160 731 0,35 429 588 489 Italy – 733 959 1 435 270 298 1 434 536 339 478 178 780 1 812 851 100 11 171 112 202 1 165 055 067 14 149 018 369 12,49 15 583 554 708 Cyprus 0 15 605 228 15 605 228 5 201 743 23 013 300 108 724 152 12 127 743 143 865 195 0,13 159 470 423 Latvia –37 322 22 175 850 22 138 528 7 379 509 26 570 100 174 439 683 18 924 143 219 933 926 0,19 242 072 454 Lithuania 747 545 54 720 963 55 468 508 18 489 503 41 524 800 247 499 773 26 275 121 315 299 694 0,28 370 768 202 Luxembourg 0 12 114 585 12 114 585 4 038 195 48 755 700 230 341 679 22 231 878 301 329 257 0,27 313 443 842 Hungary 1 556 690 89 730 060 91 286 750 30 428 917 120 509 400 694 153 065 74 294 507 888 956 972 0,78 980 243 722 Malta 0 9 342 604 9 342 604 3 114 201 10 564 650 49 911 687 5 684 602 66 160 939 0,06 75 503 543 Netherlands –8 805 676 1 970 981 343 1 962 175 667 654 058 556 823 095 900 4 428 592 634 79 105 502 5 330 794 036 4,70 7 292 969 703 Austria –3 287 560 173 300 162 170 012 602 56 670 868 449 919 300 2 280 009 013 40 458 167 2 770 386 480 2,44 2 940 399 082 Poland 8 893 006 382 020 084 390 913 090 130 304 364 525 251 100 2 786 301 068 297 111 506 3 608 663 674 3,18 3 999 576 764 Portugal – 451 346 125 149 821 124 698 475 41 566 158 230 141 400 1 173 205 618 123 441 770 1 526 788 788 1,35 1 651 487 263 Romania 900 000 106 464 614 107 364 614 35 788 205 158 521 800 1 023 830 558 100 941 426 1 283 293 784 1,13 1 390 658 398 Slovenia –4 160 60 264 926 60 260 766 20 086 922 52 845 450 249 663 314 26 688 987 329 197 751 0,29 389 458 517 Slovakia 532 249 89 627 394 90 159 643 30 053 214 69 001 800 514 360 867 53 455 205 636 817 872 0,56 726 977 515 Finland – 507 994 121 556 512 121 048 518 40 349 506 278 532 000 1 405 380 602 141 391 417 1 825 304 019 1,61 1 946 352 537 Sweden – 409 989 459 635 560 459 225 571 153 075 190 566 793 000 3 103 958 258 56 758 421 3 727 509 679 3,29 4 186 735 250 United Kingdom 17 157 2 762 638 659 2 762 655 816 920 885 272 2 858 861 100 14 333 586 706 –5 864 596 643 11 327 851 163 10,00 14 090 506 979 Total –89 500 000 16 174 100 000 16 084 600 000 5 361 533 333 17 689 735 350 95 619 007 088 0 113 308 742 438 100,00 129 393 342 438

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2014 Amending budget No 5/2014 New amount 1 OWN RESOURCES 133 488 805 438 –4 095 463 000 129 393 342 438 3 SURPLUSES, BALANCES AND ADJUSTMENTS 0,— 4 095 463 000 4 095 463 000 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 274 999 230 1 274 999 230 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 53 752 047 53 752 047 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 3 973 000 000 3 973 000 000 8 BORROWING AND LENDING OPERATIONS 153 477 000 153 477 000 9 MISCELLANEOUS REVENUE 30 200 000 30 200 000 GRAND TOTAL 139 034 233 715 139 034 233 715

TITLE 1

OWN RESOURCES

Article Item Heading Budget 2014 Amending budget No 5/2014 New amount CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years – 214 000 000 – 214 000 000 1 1 1 Sugar storage levies p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 1 1 7 Production charge 124 500 000 124 500 000 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 1 1 9 Surplus amount p.m. p.m. CHAPTER 1 1 — TOTAL –89 500 000 –89 500 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 15 754 100 000 420 000 000 16 174 100 000 CHAPTER 1 2 — TOTAL 15 754 100 000 420 000 000 16 174 100 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 17 689 735 350 17 689 735 350 CHAPTER 1 3 — TOTAL 17 689 735 350 17 689 735 350 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 100 134 470 088 –4 515 463 000 95 619 007 088 CHAPTER 1 4 — TOTAL 100 134 470 088 –4 515 463 000 95 619 007 088 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0,— 0,— CHAPTER 1 5 — TOTAL 0,— 0,— CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom p.m. p.m. CHAPTER 1 6 — TOTAL p.m. p.m. Title 1 — Total 133 488 805 438 –4 095 463 000 129 393 342 438 CHAPTER 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) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM

1 2 0

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Budget 2014 Amending budget No 5/2014 New amount 15 754 100 000 420 000 000 16 174 100 000

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

Legal basis

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

Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium 1 400 600 000 37 339 613 1 437 939 613 Bulgaria 58 100 000 1 548 930 59 648 930 Czech Republic 163 100 000 4 348 201 167 448 201 Denmark 302 300 000 8 059 235 310 359 235 Germany 3 313 600 000 88 339 670 3 401 939 670 Estonia 22 700 000 605 176 23 305 176 Ireland 229 500 000 6 118 407 235 618 407 Greece 109 000 000 2 905 910 111 905 910 Spain 1 017 100 000 27 115 608 1 044 215 608 France 1 417 600 000 37 792 829 1 455 392 829 Croatia 34 800 000 927 758 35 727 758 Italy 1 398 000 000 37 270 298 1 435 270 298 Cyprus 15 200 000 405 228 15 605 228 Latvia 21 600 000 575 850 22 175 850 Lithuania 53 300 000 1 420 963 54 720 963 Luxembourg 11 800 000 314 585 12 114 585 Hungary 87 400 000 2 330 060 89 730 060 Malta 9 100 000 242 604 9 342 604 Netherlands 1 919 800 000 51 181 343 1 970 981 343 Austria 168 800 000 4 500 162 173 300 162 Poland 372 100 000 9 920 084 382 020 084 Portugal 121 900 000 3 249 821 125 149 821 Romania 103 700 000 2 764 614 106 464 614 Slovenia 58 700 000 1 564 926 60 264 926 Slovakia 87 300 000 2 327 394 89 627 394 Finland 118 400 000 3 156 512 121 556 512 Sweden 447 700 000 11 935 560 459 635 560 United Kingdom 2 690 900 000 71 738 659 2 762 638 659 Article 1 2 0 — Total 15 754 100 000 420 000 000 16 174 100 000

CHAPTER 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

Budget 2014 Amending budget No 5/2014 New amount 100 134 470 088 –4 515 463 000 95 619 007 088

Remarks

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

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

The rate to be applied to the Member States’ gross national income for this financial year is 0,7087 %.

Legal basis

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

Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium 2 913 186 716 – 131 367 218 2 781 819 498 Bulgaria 296 457 896 –13 368 470 283 089 426 Czech Republic 1 007 693 093 –45 440 904 962 252 189 Denmark 1 969 614 811 –88 817 795 1 880 797 016 Germany 21 523 616 071 – 970 585 776 20 553 030 295 Estonia 138 069 611 –6 226 110 131 843 501 Ireland 1 064 344 781 –47 995 555 1 016 349 226 Greece 1 334 803 769 –60 191 630 1 274 612 139 Spain 7 631 435 117 – 344 131 875 7 287 303 242 France 15 890 107 135 – 716 548 365 15 173 558 770 Croatia 313 413 995 –14 133 088 299 280 907 Italy 11 698 651 082 – 527 538 880 11 171 112 202 Cyprus 113 858 486 –5 134 334 108 724 152 Latvia 182 677 333 –8 237 650 174 439 683 Lithuania 259 187 576 –11 687 803 247 499 773 Luxembourg 241 219 216 –10 877 537 230 341 679 Hungary 726 933 393 –32 780 328 694 153 065 Malta 52 268 690 –2 357 003 49 911 687 Netherlands 4 637 726 224 – 209 133 590 4 428 592 634 Austria 2 387 678 990 – 107 669 977 2 280 009 013 Poland 2 917 879 922 – 131 578 854 2 786 301 068 Portugal 1 228 608 479 –55 402 861 1 173 205 618 Romania 1 072 179 407 –48 348 849 1 023 830 558 Slovenia 261 453 287 –11 789 973 249 663 314 Slovakia 538 650 781 –24 289 914 514 360 867 Finland 1 471 747 575 –66 366 973 1 405 380 602 Sweden 3 250 537 992 – 146 579 734 3 103 958 258 United Kingdom 15 010 468 660 – 676 881 954 14 333 586 706 Article 1 4 0 — Total 100 134 470 088 –4 515 463 000 95 619 007 088

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Budget 2014 Amending budget No 5/2014 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL p.m. p.m. CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. –80 683 434 –80 683 434 Article 3 1 0 — Total p.m. –80 683 434 –80 683 434 CHAPTER 3 1 — TOTAL p.m. –80 683 434 –80 683 434 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. 4 176 146 434 4 176 146 434 Article 3 2 0 — Total p.m. 4 176 146 434 4 176 146 434 CHAPTER 3 2 — TOTAL p.m. 4 176 146 434 4 176 146 434 CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m. CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 0,— 0,— Article 3 5 0 — Total 0,— 0,— CHAPTER 3 5 — TOTAL 0,— 0,— CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 0,— 0,— Article 3 6 0 — Total 0,— 0,— CHAPTER 3 6 — TOTAL 0,— 0,— Title 3 — Total 0,— 4 095 463 000 4 095 463 000 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 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(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

3 1 0

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Budget 2014 Amending budget No 5/2014 New amount p.m. –80 683 434 –80 683 434

Remarks

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July.

Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. The Commission works out each Member State's balance and informs it in time for that Member State to enter its balance in the Commission's account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the ‘VAT’ base will lead to adjustments of the ‘VAT’ balances.

Legal basis

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.

Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium p.m. 9 024 000 9 024 000 Bulgaria p.m. — p.m. Czech Republic p.m. 5 266 000 5 266 000 Denmark p.m. –7 945 000 –7 945 000 Germany p.m. –27 014 000 –27 014 000 Estonia p.m. – 459 000 – 459 000 Ireland p.m. 6 536 000 6 536 000 Greece p.m. 73 206 000 73 206 000 Spain p.m. –45 030 000 –45 030 000 France p.m. 36 978 000 36 978 000 Croatia p.m. – 214 000 – 214 000 Italy p.m. –52 778 434 –52 778 434 Cyprus p.m. — p.m. Latvia p.m. 5 480 000 5 480 000 Lithuania p.m. –1 225 000 –1 225 000 Luxembourg p.m. –10 259 000 –10 259 000 Hungary p.m. 1 932 000 1 932 000 Malta p.m. — p.m. Netherlands p.m. –4 505 000 –4 505 000 Austria p.m. 3 073 000 3 073 000 Poland p.m. –75 926 000 –75 926 000 Portugal p.m. 12 195 000 12 195 000 Romania p.m. 2 163 000 2 163 000 Slovenia p.m. — p.m. Slovakia p.m. 34 000 34 000 Finland p.m. –8 009 000 –8 009 000 Sweden p.m. –3 206 000 –3 206 000 United Kingdom p.m. — p.m. Item 3 1 0 3 — Total p.m. –80 683 434 –80 683 434

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(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000

3 2 0

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

Budget 2014 Amending budget No 5/2014 New amount p.m. 4 176 146 434 4 176 146 434

Remarks

On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year.

The Commission works out each Member State's balance and informs it in time for that Member State to enter its balancein the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(6), (7) and (8) thereof.

Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).

Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium p.m. 109 853 000 109 853 000 Bulgaria p.m. — p.m. Czech Republic p.m. 73 255 000 73 255 000 Denmark p.m. – 117 740 000 – 117 740 000 Germany p.m. 1 386 017 000 1 386 017 000 Estonia p.m. 7 770 000 7 770 000 Ireland p.m. 105 640 000 105 640 000 Greece p.m. 148 776 000 148 776 000 Spain p.m. 634 182 000 634 182 000 France p.m. — p.m. Croatia p.m. –1 205 000 –1 205 000 Italy p.m. 381 068 434 381 068 434 Cyprus p.m. — p.m. Latvia p.m. 19 093 000 19 093 000 Lithuania p.m. 8 741 000 8 741 000 Luxembourg p.m. –56 671 000 –56 671 000 Hungary p.m. 37 850 000 37 850 000 Malta p.m. — p.m. Netherlands p.m. 1 107 927 000 1 107 927 000 Austria p.m. –60 167 000 –60 167 000 Poland p.m. 49 123 000 49 123 000 Portugal p.m. 109 407 000 109 407 000 Romania p.m. 72 917 000 72 917 000 Slovenia p.m. — p.m. Slovakia p.m. –6 697 000 –6 697 000 Finland p.m. –26 310 000 –26 310 000 Sweden p.m. 193 317 000 193 317 000 United Kingdom p.m. — p.m. Item 3 2 0 3 — Total p.m. 4 176 146 434 4 176 146 434

(1) The figures in this column correspond to those in the DAB No 6/2014.

(2) The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

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

(4) The figures in this column correspond to those in the DAB No 6/2014.

(5) The figures in this column correspond to those in the 2013 budget (OJ L 66, 8.3.2013, p. 1) plus amending budget No 1 to No 9/2013.

(6) The own resources for the 2014 budget are determined on the basis of the budget forecasts adopted at the 160th meeting of the Advisory Committee on Own Resources on 19 May 2014.

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

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

(9) Calculation of rate: (95 619 007 088) / (134 929 167 000) = 0,708660767823461.

(10) Rounded percentages.

(11) The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined the Union on 1 May 2004 and the two Member States which joined the Union on 1 January 2007, 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 to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(13) 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).

(14) Rounded percentages.

(15) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(17) 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).

(18) Note: The difference of € -213 410 778 between the provisional amount of the 2011 UK correction (€ 4 188 411 749, as calculated above) and the previously budgeted amount of the 2011 UK correction (€ 3 975 000 971, entered in the AB 4/2012) is financed in chapter 36 of the AB 4/2014.

(19) Rounded percentages.

(20) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(22) 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).

(23) Note: The difference of € -109 003 534 between the definitive amount of the 2010 UK correction (€ 3 739 545 621, as calculated above) and the previously budgeted amount of the 2010 UK correction (€ 3 630 542 087, entered in the AB 4/2012) is financed in chapter 35 of the AB 4/2014.

(24) p.m. (own resources + other revenue = total revenue = total expenditure); (129 393 342 438 + 9 640 891 277 = 139 034 233 715 = 139 034 233 715).

(25) Total own resources as percentage of GNI: (129 393 342 438) / (13 492 916 700 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.