Official Journal of the European Union

DEFINITIVE ADOPTION

of amending budget No 4 of the European Union for the financial year 2010

(2010/774/EU, Euratom)

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 Article 314(9) thereof,

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

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1),

Having regard to the general budget of the European Union for the financial year 2010, as finally adopted on 17 December 2009 (2),

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),

Having regard to draft amending budget No 5 to the general budget 2010, which the Commission drew up on 15 June 2010,

Having regard to Council's position on draft amending budget No 5/2010, which the Council adopted on 13 September 2010,

Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,

Having regard to the Parliament's approval of the position of the Council on 21 September 2010,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 4 of the European Union for the financial year 2010 has been definitively adopted.

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

(2) OJ L 64, 12.3.2010.

(3) OJ C 139, 14.6.2006, p. 1.

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

DEFINITIVE ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2010

SECTION III

COMMISSION

Staff tables

Offices

European Anti-Fraud Office (OLAF)

Function group and grade Posts 2010 Amending budget No 4 2010 Authorised under the EU budget Amendments to the authorised establishment plan Amended establishment plan Permanent Temporary Permanent Temporary Permanent Temporary AD 16 1 1 AD 15 2 3 2 3 AD 14 5 4 5 4 AD 13 5 5 AD 12 19 21 19 21 AD 11 27 1 27 1 AD 10 12 1 20 32 1 AD 9 11 1 11 1 AD 8 11 15 11 15 AD 7 8 8 AD 6 13 2 13 2 AD 5 24 24 AD total 138 48 20 158 48 AST 11 1 1 AST 10 8 18 8 18 AST 9 11 11 AST 8 17 4 17 4 AST 7 27 23 27 23 AST 6 19 1 19 1 AST 5 14 8 14 8 AST 4 18 18 AST 3 10 10 AST 2 13 13 AST 1 6 6 AST total 144 54 144 54 Grand total 282 102 20 302 102 Total staff 384 20 404

The cumulated total number of permanent and temporary staff in place may not exceed 384.

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2010 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 2010 (1) Budget 2009 (2) Change (%) 1. Sustainable growth 47 727 155 803 45 331 636 849 +5,28 2. Preservation and management of natural resources 58 135 640 809 49 905 562 321 +16,49 3. Citizenship, freedom, security and justice 1 397 957 870 1 911 333 701 –26,86 4. EU as a global player 7 787 695 183 8 080 323 731 –3,62 5. Administration 7 897 947 499 7 597 445 901 +3,96 6. Compensation 0 209 112 912 – 100,00 Total expenditure (3) 122 946 397 164 113 035 415 415 +8,77





REVENUE

Description Budget 2010 (4) Budget 2009 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 431 693 448 2 387 722 490 –40,04 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2 253 591 199 1 796 151 821 +25,47 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. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. –1 386 416 000 — Total revenue for Titles 3 to 9 3 685 284 647 2 797 458 311 +31,74 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 15 719 200 000 14 580 500 000 +7,81 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 13 277 325 100 13 668 391 900 –2,86 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 90 264 587 417 81 989 065 204 +10,09 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 119 261 112 517 110 237 957 104 +8,19 Total revenue (7) 122 946 397 164 113 035 415 415 +8,77





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 1 439 420 000 3 500 574 000 50 1 750 287 000 1 439 420 000 Bulgaria 157 632 000 330 142 000 50 165 071 000 157 632 000 Czech Republic 618 696 000 1 314 053 000 50 657 026 500 618 696 000 Denmark 932 012 000 2 362 155 000 50 1 181 077 500 932 012 000 Germany 10 609 678 000 24 889 963 000 50 12 444 981 500 10 609 678 000 Estonia 64 604 000 131 292 000 50 65 646 000 64 604 000 Ireland 654 818 000 1 280 584 000 50 640 292 000 640 292 000 Ireland Greece 1 082 115 000 2 313 045 000 50 1 156 522 500 1 082 115 000 Spain 3 904 642 000 10 297 573 000 50 5 148 786 500 3 904 642 000 France 8 672 756 000 19 779 406 000 50 9 889 703 000 8 672 756 000 Italy 6 045 891 000 15 293 257 000 50 7 646 628 500 6 045 891 000 Cyprus 160 046 000 167 934 000 50 83 967 000 83 967 000 Cyprus Latvia 67 675 000 173 902 000 50 86 951 000 67 675 000 Lithuania 138 085 000 262 883 000 50 131 441 500 131 441 500 Lithuania Luxembourg 197 886 000 275 098 000 50 137 549 000 137 549 000 Luxembourg Hungary 411 670 000 931 339 000 50 465 669 500 411 670 000 Malta 42 337 000 54 978 000 50 27 489 000 27 489 000 Malta Netherlands 2 570 720 000 5 820 694 000 50 2 910 347 000 2 570 720 000 Austria 1 272 964 000 2 798 226 000 50 1 399 113 000 1 272 964 000 Poland 1 833 161 000 3 320 724 000 50 1 660 362 000 1 660 362 000 Poland Portugal 997 451 000 1 599 468 000 50 799 734 000 799 734 000 Portugal Romania 447 050 000 1 172 458 000 50 586 229 000 447 050 000 Slovenia 188 557 000 344 699 000 50 172 349 500 172 349 500 Slovenia Slovakia 252 740 000 648 591 000 50 324 295 500 252 740 000 Finland 774 162 000 1 756 378 000 50 878 189 000 774 162 000 Sweden 1 389 296 000 3 141 134 000 50 1 570 567 000 1 389 296 000 United Kingdom 8 153 934 000 16 601 344 000 50 8 300 672 000 8 153 934 000 Total 53 079 998 000 120 561 894 000 60 280 947 000 52 520 841 000





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 1 439 420 000 0,300 431 826 000 Bulgaria 157 632 000 0,300 47 289 600 Czech Republic 618 696 000 0,300 185 608 800 Denmark 932 012 000 0,300 279 603 600 Germany 10 609 678 000 0,150 1 591 451 700 Estonia 64 604 000 0,300 19 381 200 Ireland 640 292 000 0,300 192 087 600 Greece 1 082 115 000 0,300 324 634 500 Spain 3 904 642 000 0,300 1 171 392 600 France 8 672 756 000 0,300 2 601 826 800 Italy 6 045 891 000 0,300 1 813 767 300 Cyprus 83 967 000 0,300 25 190 100 Latvia 67 675 000 0,300 20 302 500 Lithuania 131 441 500 0,300 39 432 450 Luxembourg 137 549 000 0,300 41 264 700 Hungary 411 670 000 0,300 123 501 000 Malta 27 489 000 0,300 8 246 700 Netherlands 2 570 720 000 0,100 257 072 000 Austria 1 272 964 000 0,225 286 416 900 Poland 1 660 362 000 0,300 498 108 600 Portugal 799 734 000 0,300 239 920 200 Romania 447 050 000 0,300 134 115 000 Slovenia 172 349 500 0,300 51 704 850 Slovakia 252 740 000 0,300 75 822 000 Finland 774 162 000 0,300 232 248 600 Sweden 1 389 296 000 0,100 138 929 600 United Kingdom 8 153 934 000 0,300 2 446 180 200 Total 52 520 841 000 13 277 325 100





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 3 500 574 000 2 620 876 774 Bulgaria 330 142 000 247 177 034 Czech Republic 1 314 053 000 983 830 363 Denmark 2 362 155 000 1 768 543 438 Germany 24 889 963 000 18 635 094 112 Estonia 131 292 000 98 298 209 Ireland 1 280 584 000 958 772 151 Greece 2 313 045 000 1 731 774 823 Spain 10 297 573 000 7 709 784 140 France 19 779 406 000 14 808 824 436 Italy 15 293 257 000 11 450 048 498 Cyprus 167 934 000 125 732 043 Latvia 173 902 000 0,7486991 (10) 130 200 279 Lithuania 262 883 000 196 820 278 Luxembourg 275 098 000 205 965 638 Hungary 931 339 000 697 292 717 Malta 54 978 000 41 161 982 Netherlands 5 820 694 000 4 357 948 643 Austria 2 798 226 000 2 095 029 424 Poland 3 320 724 000 2 486 223 232 Portugal 1 599 468 000 1 197 520 330 Romania 1 172 458 000 877 818 307 Slovenia 344 699 000 258 075 848 Slovakia 648 591 000 485 599 530 Finland 1 756 378 000 1 314 998 714 Sweden 3 141 134 000 2 351 764 352 United Kingdom 16 601 344 000 12 429 412 122 Total 120 561 894 000 90 264 587 417





TABLE 4

Calculation of the 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 2,90 23 602 839 23 602 839 Bulgaria 0,27 2 226 003 2 226 003 Czech Republic 1,09 8 860 084 8 860 084 Denmark 1,96 15 926 977 15 926 977 Germany 20,64 167 822 128 167 822 128 Estonia 0,11 885 244 885 244 Ireland 1,06 8 634 417 8 634 417 Greece 1,92 15 595 850 15 595 850 Spain 8,54 69 432 028 69 432 028 France 16,41 133 363 878 133 363 878 Italy 12,68 103 115 739 103 115 739 Cyprus 0,14 1 132 305 1 132 305 Latvia 0,14 1 172 545 1 172 545 Lithuania 0,22 1 772 505 1 772 505 Luxembourg 0,23 1 854 865 1 854 865 Hungary 0,77 6 279 611 6 279 611 Malta 0,05 370 693 370 693 Netherlands – 651 393 555 4,83 39 246 395 – 612 147 160 Austria 2,32 18 867 213 18 867 213 Poland 2,75 22 390 189 22 390 189 Portugal 1,33 10 784 513 10 784 513 Romania 0,97 7 905 371 7 905 371 Slovenia 0,29 2 324 155 2 324 155 Slovakia 0,54 4 373 165 4 373 165 Finland 1,46 11 842 488 11 842 488 Sweden – 161 502 534 2,61 21 179 292 – 140 323 242 United Kingdom 13,77 111 935 597 111 935 597 Total – 812 896 089 100,00 812 896 089 0 EU GDP price deflator, in EUR, (spring 2009 economic forecast): (a) 2004 EU25 = 107,3854 / (b) 2006 EU25 = 112,1711 / (c) 2006 EU27 = 112,5095 / (d) 2010 EU27 = 115,9689 Lump-sum for Netherlands: in 2010 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 651 393 555 EUR Lump-sum for Sweden: in 2010 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 161 502 534 EUR





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2009 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (11) (%) Amount 1. United Kingdom's share (in %) of total uncapped VAT base 15,3708 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,2824 3. (1) – (2) 8,0884 4. Total allocated expenditure 102 757 465 239 5. Enlargement related expenditure (12) = (5a + 5b) 16 329 279 323 5a. Pre-accession expenditure 3 025 371 614 5b. Expenditure related to Article 4(1)(g) 13 303 907 709 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 86 428 185 916 7. United Kingdom's correction original amount = (3) × (6) × 0,66 4 613 827 364 8. United Kingdom's advantage (13) 1 094 564 313 9. Core United Kingdom's correction = (7) – (8) 3 519 263 051 10. Windfall gains deriving from traditional own resources (14) – 216 427 11. Correction for the United Kingdom = (9) – (10) 3 519 479 477

According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) shall not exceed EUR 10,5 billion, measured in 2004 prices. The corresponding figures are set out in the table below.

2007-2012 UK corrections Difference in original amount in reference to EUR 10,5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices (A) 2007 UK correction (B) 2008 UK correction – 299 990 334 – 278 238 906 (C) 2009 UK correction –1 349 647 274 –1 270 060 542 (D) 2010 UK correction n/a n/a (E) 2011 UK correction n/a n/a (F) 2012 UK correction n/a n/a (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) –1 649 637 608 –1 548 299 448





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

Description Coefficient (15) (%) Amount 1. United Kingdom's share (in %) of total uncapped VAT base 15,7045 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,3387 3. (1) – (2) 8,3658 4. Total allocated expenditure 105 538 033 501 5. Enlargement related expenditure (16) = (5a + 5b) 5 908 600 354 5a. Pre-accession expenditure 3 014 323 610 5b. Expenditure related to Article 4(1)(g) 2 894 276 744 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 99 629 433 147 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 500 964 647 8. United Kingdom's advantage (17) 289 477 443 9. Core United Kingdom's correction = (7) – (8) 5 211 487 204 10. Windfall gains deriving from traditional own resources (18) –42 810 700 11. Correction for the United Kingdom = (9) – (10) 5 254 297 904





TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for 2006 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description Coefficient (19) (%) Amount 1. United Kingdom's share (in %) of total uncapped VAT bases 17,2771 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 8,6928 3. (1) – (2) 8,5843 4. Total allocated expenditure 97 195 051 529 5. Pre-accession expenditure (PAE) 1 837 296 087 6. PAE-adjusted total allocated expenditure = (4) – (5) 95 357 755 442 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 402 613 496 8. United Kingdom's advantage (20) 26 640 660 9. Core United Kingdom's correction = (7) – (8) 5 375 972 836 10. Windfall gains deriving from traditional own resources (21) –9 196 589 11. Correction for the United Kingdom = (9) – (10) 5 385 169 425





TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –3 519 479 477 (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 2,90 3,37 5,20 1,38 4,74 166 903 516 Bulgaria 0,27 0,32 0,49 0,13 0,45 15 740 807 Czech Republic 1,09 1,26 1,95 0,52 1,78 62 652 601 Denmark 1,96 2,27 3,51 0,93 3,20 112 624 951 Germany 20,64 23,94 0,00 –17,96 0,00 5,99 210 656 145 Estonia 0,11 0,13 0,20 0,05 0,18 6 259 858 Ireland 1,06 1,23 1,90 0,50 1,73 61 056 836 Greece 1,92 2,22 3,44 0,91 3,13 110 283 440 Spain 8,54 9,91 15,30 4,05 13,95 490 976 949 France 16,41 19,03 29,39 7,77 26,80 943 060 313 Italy 12,68 14,71 22,72 6,01 20,72 729 165 665 Cyprus 0,14 0,16 0,25 0,07 0,23 8 006 908 Latvia 0,14 0,17 0,26 0,07 0,24 8 291 456 Lithuania 0,22 0,25 0,39 0,10 0,36 12 533 972 Luxembourg 0,23 0,26 0,41 0,11 0,37 13 116 370 Hungary 0,77 0,90 1,38 0,37 1,26 44 405 219 Malta 0,05 0,05 0,08 0,02 0,07 2 621 291 Netherlands 4,83 5,60 0,00 –4,20 0,00 1,40 49 263 430 Austria 2,32 2,69 0,00 –2,02 0,00 0,67 23 682 779 Poland 2,75 3,19 4,93 1,30 4,50 158 328 466 Portugal 1,33 1,54 2,38 0,63 2,17 76 260 874 Romania 0,97 1,13 1,74 0,46 1,59 55 901 507 Slovenia 0,29 0,33 0,51 0,14 0,47 16 434 869 Slovakia 0,54 0,62 0,96 0,25 0,88 30 924 105 Finland 1,46 1,69 2,61 0,69 2,38 83 742 170 Sweden 2,61 3,02 0,00 –2,27 0,00 0,76 26 584 980 United Kingdom 13,77 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,44 26,44 100,00 3 519 479 477

The calculations are made to 15 decimal places.

TABLE 6.2

Financing of the definitive 2006 United Kingdom correction (chapter 3 5)

Member State Amount (1) Belgium 5 025 912 Bulgaria 489 243 Czech Republic 1 177 440 Denmark –9 197 734 Germany 39 179 773 Estonia –69 352 Ireland 2 623 764 Greece 65 528 142 Spain 22 584 489 France –22 588 521 Italy –94 910 109 Cyprus 107 925 Latvia 1 017 474 Lithuania – 725 966 Luxembourg – 281 514 Hungary –6 699 387 Malta 128 050 Netherlands 10 720 377 Austria – 499 052 Poland 8 677 483 Portugal 1 266 237 Romania 6 495 846 Slovenia 1 562 004 Slovakia 4 478 030 Finland 4 653 367 Sweden 6 038 398 United Kingdom –46 782 319 Total 0





TABLE 6.3

Intermediate update of the financing of the 2008 UK correction (chapter 3 6)

Member State Amount (1) Belgium –3 504 541 Bulgaria –1 523 420 Czech Republic 496 143 Denmark –8 155 544 Germany – 213 638 Estonia – 602 251 Ireland –7 602 523 Greece –7 281 407 Spain –17 398 703 France –22 865 571 Italy –18 521 220 Cyprus – 379 606 Latvia 224 016 Lithuania –1 577 325 Luxembourg –2 092 216 Hungary –2 763 065 Malta – 170 277 Netherlands –5 075 335 Austria – 501 383 Poland –2 489 164 Portugal – 312 262 Romania –10 996 050 Slovenia –1 405 069 Slovakia –3 676 917 Finland –7 803 260 Sweden 1 895 807 United Kingdom 124 294 781 Total 0





TABLE 7

Summary of financing (22) 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 (23) 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 Reduction in favour of Netherlands and Sweden United Kingdom corrections 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 6 600 000 1 440 400 000 1 447 000 000 482 333 333 431 826 000 2 620 876 774 23 602 839 168 424 887 3 244 730 500 3,13 4 691 730 500 Bulgaria 400 000 52 700 000 53 100 000 17 700 000 47 289 600 247 177 034 2 226 003 14 706 630 311 399 267 0,30 364 499 267 Czech Republic 3 400 000 177 400 000 180 800 000 60 266 667 185 608 800 983 830 363 8 860 084 64 326 184 1 242 625 431 1,20 1 423 425 431 Denmark 3 400 000 301 900 000 305 300 000 101 766 667 279 603 600 1 768 543 438 15 926 977 95 271 673 2 159 345 688 2,09 2 464 645 688 Germany 26 300 000 3 154 600 000 3 180 900 000 1 060 299 996 1 591 451 700 18 635 094 112 167 822 128 249 622 280 20 643 990 220 19,94 23 824 890 220 Estonia 0 15 800 000 15 800 000 5 266 667 19 381 200 98 298 209 885 244 5 588 255 124 152 908 0,12 139 952 908 Ireland 0 172 200 000 172 200 000 57 400 000 192 087 600 958 772 151 8 634 417 56 078 077 1 215 572 245 1,17 1 387 772 245 Greece 1 400 000 163 000 000 164 400 000 54 800 000 324 634 500 1 731 774 823 15 595 850 168 530 175 2 240 535 348 2,16 2 404 935 348 Spain 4 700 000 1 036 900 000 1 041 600 000 347 200 000 1 171 392 600 7 709 784 140 69 432 028 496 162 735 9 446 771 503 9,12 10 488 371 503 France 30 900 000 1 280 600 000 1 311 500 000 437 166 667 2 601 826 800 14 808 824 436 133 363 878 897 606 221 18 441 621 335 17,81 19 753 121 335 Italy 4 700 000 1 701 700 000 1 706 400 000 568 800 000 1 813 767 300 11 450 048 498 103 115 739 615 734 336 13 982 665 873 13,50 15 689 065 873 Cyprus 0 31 200 000 31 200 000 10 400 000 25 190 100 125 732 043 1 132 305 7 735 227 159 789 675 0,15 190 989 675 Latvia 0 19 500 000 19 500 000 6 500 000 20 302 500 130 200 279 1 172 545 9 532 946 161 208 270 0,16 180 708 270 Lithuania 800 000 44 200 000 45 000 000 15 000 000 39 432 450 196 820 278 1 772 505 10 230 681 248 255 914 0,24 293 255 914 Luxembourg 0 11 400 000 11 400 000 3 800 000 41 264 700 205 965 638 1 854 865 10 742 640 259 827 843 0,25 271 227 843 Hungary 2 000 000 100 000 000 102 000 000 34 000 000 123 501 000 697 292 717 6 279 611 34 942 767 862 016 095 0,83 964 016 095 Malta 0 9 800 000 9 800 000 3 266 667 8 246 700 41 161 982 370 693 2 579 064 52 358 439 0,05 62 158 439 Netherlands 7 300 000 1 877 200 000 1 884 500 000 628 166 667 257 072 000 4 357 948 643 – 612 147 160 54 908 472 4 057 781 955 3,92 5 942 281 955 Austria 3 200 000 159 900 000 163 100 000 54 366 667 286 416 900 2 095 029 424 18 867 213 22 682 344 2 422 995 881 2,34 2 586 095 881 Poland 12 800 000 336 000 000 348 800 000 116 266 667 498 108 600 2 486 223 232 22 390 189 164 516 785 3 171 238 806 3,06 3 520 038 806 Portugal 200 000 128 200 000 128 400 000 42 800 000 239 920 200 1 197 520 330 10 784 513 77 214 849 1 525 439 892 1,47 1 653 839 892 Romania 1 000 000 131 200 000 132 200 000 44 066 667 134 115 000 877 818 307 7 905 371 51 401 303 1 071 239 981 1,03 1 203 439 981 Slovenia 0 73 500 000 73 500 000 24 500 000 51 704 850 258 075 848 2 324 155 16 591 804 328 696 657 0,32 402 196 657 Slovakia 1 400 000 88 200 000 89 600 000 29 866 667 75 822 000 485 599 530 4 373 165 31 725 218 597 519 913 0,58 687 119 913 Finland 800 000 124 900 000 125 700 000 41 900 000 232 248 600 1 314 998 714 11 842 488 80 592 277 1 639 682 079 1,58 1 765 382 079 Sweden 2 600 000 422 300 000 424 900 000 141 633 334 138 929 600 2 351 764 352 – 140 323 242 34 519 185 2 384 889 895 2,30 2 809 789 895 United Kingdom 9 500 000 2 541 100 000 2 550 600 000 850 200 000 2 446 180 200 12 429 412 122 111 935 597 –3 441 967 015 11 545 560 904 11,15 14 096 160 904 Total 123 400 000 15 595 800 000 15 719 200 000 5 239 733 333 13 277 325 100 90 264 587 417 0 0 103 541 912 517 100,00 119 261 112 517

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Heading Budget 2010 Amending budget No 4/2010 New amount 1 OWN RESOURCES 119 261 112 517 119 261 112 517 3 SURPLUSES, BALANCES AND ADJUSTMENTS 2 253 591 199 2 253 591 199 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 179 589 448 1 179 589 448 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 68 894 000 68 894 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH EU/COMMUNITY AGREEMENTS AND PROGRAMMES 30 000 000 30 000 000 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 122 946 397 164 122 946 397 164

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2010 Amending budget No 4/2010 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) 123 400 000 123 400 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 14 079 700 000 1 516 100 000 15 595 800 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 13 950 917 375 – 673 592 275 13 277 325 100 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 91 107 095 142 – 842 507 725 90 264 587 417 1 5 CORRECTION OF BUDGETARY IMBALANCES — — 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN — — Title 1 — Total 119 261 112 517 119 261 112 517

CHAPTER 1 2 —

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

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 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 14 079 700 000 1 516 100 000 15 595 800 000 Chapter 1 2 — Total 14 079 700 000 1 516 100 000 15 595 800 000

1 2 0

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

Budget 2010 Amending budget No 4/2010 New amount 14 079 700 000 1 516 100 000 15 595 800 000

Remarks

New content for former Article 1 2 0 since 2009 (joining of duties of former Articles 1 0 0 and 1 2 0)

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.

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 2010 Amending budget No 4/2010 New amount Belgium 1 547 600 000 – 107 200 000 1 440 400 000 Bulgaria 73 800 000 –21 100 000 52 700 000 Czech Republic 193 300 000 –15 900 000 177 400 000 Denmark 284 100 000 17 800 000 301 900 000 Germany 2 683 300 000 471 300 000 3 154 600 000 Estonia 22 600 000 –6 800 000 15 800 000 Ireland 173 300 000 –1 100 000 172 200 000 Greece 194 000 000 –31 000 000 163 000 000 Spain 1 037 100 000 – 200 000 1 036 900 000 France 979 000 000 301 600 000 1 280 600 000 Italy 1 318 100 000 383 600 000 1 701 700 000 Cyprus 38 400 000 –7 200 000 31 200 000 Latvia 11 600 000 7 900 000 19 500 000 Lithuania 45 700 000 –1 500 000 44 200 000 Luxembourg 12 000 000 – 600 000 11 400 000 Hungary 92 400 000 7 600 000 100 000 000 Malta 10 600 000 – 800 000 9 800 000 Netherlands 1 790 300 000 86 900 000 1 877 200 000 Austria 171 200 000 –11 300 000 159 900 000 Poland 330 100 000 5 900 000 336 000 000 Portugal 112 800 000 15 400 000 128 200 000 Romania 152 400 000 –21 200 000 131 200 000 Slovenia 80 200 000 –6 700 000 73 500 000 Slovakia 128 200 000 –40 000 000 88 200 000 Finland 136 200 000 –11 300 000 124 900 000 Sweden 431 000 000 –8 700 000 422 300 000 United Kingdom 2 030 400 000 510 700 000 2 541 100 000 Article 1 2 0 — Total 14 079 700 000 1 516 100 000 15 595 800 000

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 13 950 917 375 – 673 592 275 13 277 325 100 Chapter 1 3 — Total 13 950 917 375 – 673 592 275 13 277 325 100

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Budget 2010 Amending budget No 4/2010 New amount 13 950 917 375 – 673 592 275 13 277 325 100

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to EU/Community rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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 Articles 2(1)(b) and 2(4) thereof.

Member State Budget 2010 Amending budget No 4/2010 New amount Belgium 432 974 400 –1 148 400 431 826 000 Bulgaria 51 297 450 –4 007 850 47 289 600 Czech Republic 191 989 800 –6 381 000 185 608 800 Denmark 301 596 900 –21 993 300 279 603 600 Germany 1 600 006 200 –8 554 500 1 591 451 700 Estonia 20 010 600 – 629 400 19 381 200 Ireland 202 476 150 –10 388 550 192 087 600 Greece 363 264 900 –38 630 400 324 634 500 Spain 1 544 012 550 – 372 619 950 1 171 392 600 France 2 732 617 200 – 130 790 400 2 601 826 800 Italy 2 032 880 400 – 219 113 100 1 813 767 300 Cyprus 26 430 600 –1 240 500 25 190 100 Latvia 21 065 700 – 763 200 20 302 500 Lithuania 39 177 900 254 550 39 432 450 Luxembourg 42 964 350 –1 699 650 41 264 700 Hungary 114 503 100 8 997 900 123 501 000 Malta 8 699 400 – 452 700 8 246 700 Netherlands 282 854 800 –25 782 800 257 072 000 Austria 282 071 025 4 345 875 286 416 900 Poland 429 843 600 68 265 000 498 108 600 Portugal 232 538 700 7 381 500 239 920 200 Romania 148 650 000 –14 535 000 134 115 000 Slovenia 54 309 750 –2 604 900 51 704 850 Slovakia 87 484 500 –11 662 500 75 822 000 Finland 241 269 600 –9 021 000 232 248 600 Sweden 128 660 200 10 269 400 138 929 600 United Kingdom 2 337 267 600 108 912 600 2 446 180 200 Article 1 3 0 — Total 13 950 917 375 – 673 592 275 13 277 325 100

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 2010 Amending budget No 4/2010 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 91 107 095 142 – 842 507 725 90 264 587 417 Chapter 1 4 — Total 91 107 095 142 – 842 507 725 90 264 587 417

1 4 0

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

Budget 2010 Amending budget No 4/2010 New amount 91 107 095 142 – 842 507 725 90 264 587 417

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,7487 %.

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 2010 Amending budget No 4/2010 New amount Belgium 2 619 095 356 1 781 418 2 620 876 774 Bulgaria 263 472 266 –16 295 232 247 177 034 Czech Republic 986 091 660 –2 261 297 983 830 363 Denmark 1 857 508 634 –88 965 196 1 768 543 438 Germany 18 559 777 993 75 316 119 18 635 094 112 Estonia 102 777 782 –4 479 573 98 298 209 Ireland 1 039 951 304 –81 179 153 958 772 151 Greece 1 865 789 162 – 134 014 339 1 731 774 823 Spain 7 930 306 182 – 220 522 042 7 709 784 140 France 15 023 327 531 – 214 503 095 14 808 824 436 Italy 11 640 764 075 – 190 715 577 11 450 048 498 Cyprus 135 751 973 –10 019 930 125 732 043 Latvia 139 147 237 –8 946 958 130 200 279 Lithuania 203 533 198 –6 712 920 196 820 278 Luxembourg 220 672 073 –14 706 435 205 965 638 Hungary 648 849 656 48 443 061 697 292 717 Malta 44 681 570 –3 519 588 41 161 982 Netherlands 4 472 433 679 – 114 485 036 4 357 948 643 Austria 2 108 137 914 –13 108 490 2 095 029 424 Poland 2 207 748 479 278 474 753 2 486 223 232 Portugal 1 194 357 578 3 162 752 1 197 520 330 Romania 1 001 978 594 – 124 160 287 877 818 307 Slovenia 278 943 941 –20 868 093 258 075 848 Slovakia 532 935 357 –47 335 827 485 599 530 Finland 1 383 466 879 –68 468 165 1 314 998 714 Sweden 2 266 172 121 85 592 231 2 351 764 352 United Kingdom 12 379 422 948 49 989 174 12 429 412 122 Article 1 4 0 — Total 91 107 095 142 – 842 507 725 90 264 587 417

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 1 5 CORRECTION OF BUDGETARY IMBALANCES 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 0 Chapter 1 5 — Total 0 0 0

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

Budget 2010 Amending budget No 4/2010 New amount 0 0 0

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 Articles 4 and 5 thereof.

Member State Budget 2010 Amending budget No 4/2010 New amount Belgium 184 436 541 –17 533 025 166 903 516 Bulgaria 18 553 701 –2 812 894 15 740 807 Czech Republic 69 440 517 –6 787 916 62 652 601 Denmark 130 805 649 –18 180 698 112 624 951 Germany 233 303 187 –22 647 042 210 656 145 Estonia 7 237 605 – 977 747 6 259 858 Ireland 73 233 310 –12 176 474 61 056 836 Greece 131 388 763 –21 105 323 110 283 440 Spain 558 451 694 –67 474 745 490 976 949 France 1 057 941 839 – 114 881 526 943 060 313 Italy 819 741 920 –90 576 255 729 165 665 Cyprus 9 559 646 –1 552 738 8 006 908 Latvia 9 798 740 –1 507 284 8 291 456 Lithuania 14 332 796 –1 798 824 12 533 972 Luxembourg 15 539 714 –2 423 344 13 116 370 Hungary 45 691 955 –1 286 736 44 405 219 Malta 3 146 474 – 525 183 2 621 291 Netherlands 56 220 125 –6 956 695 49 263 430 Austria 26 500 064 –2 817 285 23 682 779 Poland 155 469 518 2 858 948 158 328 466 Portugal 84 106 590 –7 845 716 76 260 874 Romania 70 559 274 –14 657 767 55 901 507 Slovenia 19 643 216 –3 208 347 16 434 869 Slovakia 37 529 276 –6 605 171 30 924 105 Finland 97 423 656 –13 681 486 83 742 170 Sweden 28 486 611 –1 901 631 26 584 980 United Kingdom –3 958 542 381 439 062 904 –3 519 479 477 Article 1 5 0 — Total 0 0 0

CHAPTER 1 6 —

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 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 0 0 0 Chapter 1 6 — Total 0 0 0

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

Budget 2010 Amending budget No 4/2010 New amount 0 0 0

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 million and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

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), and in particular Article 10(9) thereof.

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(5) thereof.

Member State Budget 2010 Amending budget No 4/2010 New amount Belgium 23 368 678 234 161 23 602 839 Bulgaria 2 350 811 – 124 808 2 226 003 Czech Republic 8 798 327 61 757 8 860 084 Denmark 16 573 479 – 646 502 15 926 977 Germany 165 598 200 2 223 928 167 822 128 Estonia 917 027 –31 783 885 244 Ireland 9 278 886 – 644 469 8 634 417 Greece 16 647 361 –1 051 511 15 595 850 Spain 70 757 550 –1 325 522 69 432 028 France 134 044 491 – 680 613 133 363 878 Italy 103 863 827 – 748 088 103 115 739 Cyprus 1 211 237 –78 932 1 132 305 Latvia 1 241 531 –68 986 1 172 545 Lithuania 1 816 009 –43 504 1 772 505 Luxembourg 1 968 930 – 114 065 1 854 865 Hungary 5 789 311 490 300 6 279 611 Malta 398 668 –27 975 370 693 Netherlands – 611 488 606 – 658 554 – 612 147 160 Austria 18 809 699 57 514 18 867 213 Poland 19 698 467 2 691 722 22 390 189 Portugal 10 656 564 127 949 10 784 513 Romania 8 940 077 –1 034 706 7 905 371 Slovenia 2 488 856 – 164 701 2 324 155 Slovakia 4 755 075 – 381 910 4 373 165 Finland 12 343 877 – 501 389 11 842 488 Sweden – 141 282 787 959 545 – 140 323 242 United Kingdom 110 454 455 1 481 142 111 935 597 Article 1 6 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2010 Amending budget No 4/2010 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 2 253 591 199 2 253 591 199 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. 0 0 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. 0 0 3 7 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM — — Title 3 — Total 2 253 591 199 2 253 591 199

CHAPTER 3 5 —

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 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 p.m. 0 0 Article 3 5 0 — Subtotal p.m. 0 0 Chapter 3 5 — Total p.m. 0 0

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

Budget 2010 Amending budget No 4/2010 New amount p.m. 0 0

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.

The new figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2006.

Member State Budget 2010 Amending budget No 4/2010 New amount Belgium p.m. 5 025 912 5 025 912 Bulgaria p.m. 489 243 489 243 Czech Republic p.m. 1 177 440 1 177 440 Denmark p.m. –9 197 734 –9 197 734 Germany p.m. 39 179 773 39 179 773 Estonia p.m. –69 352 –69 352 Ireland p.m. 2 623 764 2 623 764 Greece p.m. 65 528 142 65 528 142 Spain p.m. 22 584 489 22 584 489 France p.m. –22 588 521 –22 588 521 Italy p.m. –94 910 109 –94 910 109 Cyprus p.m. 107 925 107 925 Latvia p.m. 1 017 474 1 017 474 Lithuania p.m. – 725 966 – 725 966 Luxembourg p.m. – 281 514 – 281 514 Hungary p.m. –6 699 387 –6 699 387 Malta p.m. 128 050 128 050 Netherlands p.m. 10 720 377 10 720 377 Austria p.m. – 499 052 – 499 052 Poland p.m. 8 677 483 8 677 483 Portugal p.m. 1 266 237 1 266 237 Romania p.m. 6 495 846 6 495 846 Slovenia p.m. 1 562 004 1 562 004 Slovakia p.m. 4 478 030 4 478 030 Finland p.m. 4 653 367 4 653 367 Sweden p.m. 6 038 398 6 038 398 United Kingdom p.m. –46 782 319 –46 782 319 Item 3 5 0 4 — Total p.m. 0 0

CHAPTER 3 6 —

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item Heading Budget 2010 Amending budget No 4/2010 New amount 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 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 p.m. 0 0 Article 3 6 0 — Subtotal p.m. 0 — Chapter 3 6 — Total p.m. 0 0

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

Budget 2010 Amending budget No 4/2010 New amount p.m. 0 0

Remarks

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom. The new figures correspond to the update of the UK correction for the year 2008.

Member State Budget 2010 Amending budget No 4/2010 New amount Belgium p.m. –3 504 541 –3 504 541 Bulgaria p.m. –1 523 420 –1 523 420 Czech Republic p.m. 496 143 496 143 Denmark p.m. –8 155 544 –8 155 544 Germany p.m. – 213 638 – 213 638 Estonia p.m. – 602 251 – 602 251 Ireland p.m. –7 602 523 –7 602 523 Greece p.m. –7 281 407 –7 281 407 Spain p.m. –17 398 703 –17 398 703 France p.m. –22 865 571 –22 865 571 Italy p.m. –18 521 220 –18 521 220 Cyprus p.m. – 379 606 – 379 606 Latvia p.m. 224 016 224 016 Lithuania p.m. –1 577 325 –1 577 325 Luxembourg p.m. –2 092 216 –2 092 216 Hungary p.m. –2 763 065 –2 763 065 Malta p.m. – 170 277 – 170 277 Netherlands p.m. –5 075 335 –5 075 335 Austria p.m. – 501 383 – 501 383 Poland p.m. –2 489 164 –2 489 164 Portugal p.m. – 312 262 – 312 262 Romania p.m. –10 996 050 –10 996 050 Slovenia p.m. –1 405 069 –1 405 069 Slovakia p.m. –3 676 917 –3 676 917 Finland p.m. –7 803 260 –7 803 260 Sweden p.m. 1 895 807 1 895 807 United Kingdom p.m. 124 294 781 124 294 781 Item 3 6 0 4 — Total p.m. 0 0

(1) Amending budgets No 1/2010 to 4/2010 included.

(2) The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.

(3) The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) Amending budgets No 1/2010 to 4/2010 included.

(5) The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.

(6) The own resources for the 2010 budget are determined on the basis of the budget forecasts adopted at the 148th meeting of the Advisory Committee on Own Resources on 18 May 2010.

(7) The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former 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: (90 264 587 417) / (120 561 894 000) = 0,74869914881231.

(11) Rounded percentages.

(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2008, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for the years 2007-2008; 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. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(13) 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.

(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) Rounded percentages.

(16) The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2007, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for the year 2007; 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. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(17) 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.

(18) 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).

(19) Rounded percentages.

(20) 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.

(21) 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).

Note: The difference of € 53 800 452 between the definitive amount of the 2006 UK correction (€ 5 385 169 425, as calculated above) and the previously budgeted amount of the 2006 UK correction (€ 5 331 368 973, entered in the AB 5/2007) is financed in chapter 3 5 of the AB 4/2010. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 4/2010. This ‘indirect effect’ corresponds to a payment of € 7 018 133 from the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 4/2010 is a payment of € 46 782 319 from the United Kingdom (= – € 53 800 452 + € 7 018 133).

(22) p.m. (own resources + other revenue = total revenue = total expenditure); (119 261 112 517 + 3 685 284 647 = 122 946 397 164 = 122 946 397 164).

(23) Total own resources as percentage of GNI: (119 261 112 517) / (12 056 189 400 000) = 0,99 %; own resources ceiling as percentage of GNI: 1,23 %.