3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/1
II
(Actswhosepublication isnotobligatory)
EUROPEAN PARLIAMENT
FINALADOPTION
ofamendingandsupplementary budgetNo2
oftheEuropeanCommunities forthefinancialyear1990
'(90/463/Euratom,ECSC,EEC)
THEPRESIDENT OFTHEEUROPEAN PARLIAMENT ,
HavingregardtotheTreatyestablishing theEuropean CoalandSteelCommunity ,andinparticular
Article78(7)thereof,
HavingregardtotheTreatyestablishing theEuropean Economic Community ,andinparticular
Article203(7)thereof,
HavingregardtotheTreatyestablishing theEuropean AtomicEnergyCommunity ,andinparticular
Article177(7)thereof,
HavingregardtotheTreatyamending CertainFinancialProvisions oftheTreatiesestablishing theEuropean
Communities andoftheTreatyestablishing aSingleCouncilandaSingleCommission oftheEuropean
Communities whichwassignedon22July1975,
HavingregardtotheFinancialRegulation of21December 1977applicable tothegeneralbudgetofthe
European Communities ('),andinparticular Article 1(5)thereof,
HavingregardtotheInterinstitutional Agreement onbudgetary disciplineandimprovement ofthebudgetary
procedure (2),
HavingregardtothegeneralbudgetoftheEuropean Communities forthefinancialyear1990(3),
Havingregardtoamending andsupplementary budgetNo1oftheEuropean Communities forthefinancial
year1990(4),
Havingregardtopreliminary draftamending andsupplementary budgetNo2oftheEuropean Communities
forthefinancialyear1990,submitted bytheCommission ,
(')OJNoL356,31.12.1977,p.1.
(2)OJNoL185,15.7.1988,p.33.
(3)OJNoL24,29.1.1990,p.3.
(«)OJNoL62,12.3.1990,p.1.

NoL239/2 OfficialJournaloftheEuropean Communities 3.9.90
Havingregardtodraftamending andsupplementary budgetNo2oftheEuropean Communities forthe
financialyear1990,established bytheCouncil,
Havingregardtolettersofamendment No1andNo2topreliminary draftamending andsupplementary
budgetNo2forthefinancialyear1990,submitted bytheCommission ,
Havingregardtothejointdecisionofthebudgetary authorityof6June1990torevisethefinancial
perspective ,
Havingregardtolettersofamendement No1andNo2todraftamending andsupplementary budgetNo2
forthefinancialyear1990,established bytheCouncilon11June1990,
Havingregardtothedeliberations oftheEuropean Parliament of13June1990,
Havingregardtotheoutcomeofthedeliberations oftheCouncilof25and26June1990ontheamendments
adoptedbytheEuropean Parliament on13June1990,
Havingregardtothedeliberations oftheEuropean Parliament of11July1990,
Havingregardtotheresolution adoptedbytheEuropean Parliament on11July1990,
Theprocedure laiddowninArticle78oftheTreatyestablishing theEuropean CoalandSteelCommunity ,
Article203oftheTreatyestablishing theEuropean Economic Community andArticle177oftheTreaty
establishing theEuropean AtomicEnergyCommunity havingthusbeencompleted ,
DECLARES THAT:'
SoleArticle
Amending andsupplementary budgetNo2oftheEuropean Communities forthefinancialyear1990,as
annexedhereto,hasbeenfinallyadopted .
DoneatStrasbourg ,11July1990.
ThePresident
E.BAR6NCRESPO

3.9.90 OfficialJournaloftheEuropean Communities NoL239/3
AMENDING ANDSUPPLEMENTARY BUDGET No2
OFTHEEUROPEAN COMMUNITIES
FORTHEFINANCIAL YEAR1990
CONTENTS
Page
GENERAL STATEMENT OFREVENUE
A.Totalrevenue
B.Financingofthegeneralbudget.5
17
STATEMENT OFREVENUE ANDEXPENDITURE BYSECTION
Section I:Parliament
—Expenditure
SectionIII:Commission
—Expenditure
—PartA:Administrative appropriations
—PartB:Operating appropriations
Section V:CourtofAuditors
—Expenditure23
24
27
29
31
37
53
54

NoL239/4 OfficialJournaloftheEuropean Communities 3.9.90
Amounts inthisbudgetdocument areexpressed inecusunlessotherwise
indicated .

3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/5
ATOTALREVENUE
Title Heading 1990budgetAmending
andsupplementary
budgetNo2Newamount
1 Ownresources 43814768998-165504296942159726029
2 Financial contributions
—Contributions replacingVATownresources
—Revenuetobalancethegeneralbudget
3 Surplusesavailable||\\ \II —Balancefrompreviousyears 1779000000 +1701972118 3480972118\\ —Ownresources (EAGGFmonetary reserve) 819000000 — 819000000||—VATownresources fromcorresponding financial
contributions andadditional resource p.m.— p.m.
4 Miscellaneous Community taxes,leviesanddues 248356982 — 248356982
5 Revenueaccruingfromtheadministrative operationofthe
institutions 32719800 — 32719800
6 Contributions toCommunity programmes ,repayment of
expenditure andrevenuefromservicesrendered against
payment 9600725 9600725
7 Interestonlatepaymentsandfines p.m.— p.m.
8 Borrowing andlendingoperations 10687000 — 10687000
9 Miscellaneous revenue 2685000 2685000
GRAND TOTAL 46716818505 +4692914946763747654

NoL239/6 OfficialJournaloftheEuropean Communities 3.9.90
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)AND
OFTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
liCHAPTER 13-I
130 Ownresources accruingfromvalueaddedtaxpursuant to
Articles2(1)(c)and5(2)andofthefirstsubparagraph ofArticle6of
Decision88/376/EEC,Euratom
1300 OwnresourcesaccruingfromvalueaddedtaxpursuanttoArticles
2(1)(c)and5(2)ofDecision 88/376/EEC,Euratom,withthe
exception ofthosetofinancetheEAGGFGuarantee Section
monetary reserve 28217837935-809903961 27407933974

3.9.90 OfficialJournaloftheEuropean Communities NoL239/7
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)AND
OFTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemRemarks
130
1300 FormerArticle130
CouncilDecision88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),aridinparticular Articles2(1)(c)and5(2)thereof.
Theuniform.VATrateis1,2557%.
Ifaccountistakenoftherestriction ofMemberStates'VATbasesto55%ofgrossnationalproductandofthecompensation
arrangements fortheUnitedKingdom ,ownresourcesaccruingfromvalueaddedtaxnotincludingtheEuropean Agricultural
Guidance andGuarantee Fundmonetary reservefollows.1
TheVATresourcestofinancetheEuropean Agricultural GuidanceandGuarantee Fundmonetary reserveareenteredinItem­
1301.
MemberStates Actualrate 1990budgetAmending
andsupplementary
budgetNo2Newamount
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom1,3549
1,3549
1,2940
1,3549
1,3411
1,3440
1,3374
1,3549
1,3374
1,3480
1,3374
0,7154910420000
581000000
7277140599
372400000
2616299963
6353160581
204365120
4725000000
59258289
1464804016
331998354
3321991013-29311195
-18705437
-224594321
-11989509
-83470246
-203082626
-6503618
-152122532
-1885808
-46947723
-10565357
-20725589881108805
562294563
7052546278
360410491
2532829717
6150077955
197861502
4572877468
57372481
1417856293
321432997
3301265424
Item1300—Total 28217837935 -809903961 27407933974

NoL239/8 OfficialJournaloftheEuropean Communities 3.9.90
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)AND
OFTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM (cont'd)
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
130
1301(cont'd)
Ownresources accruing fromvalueaddedtaxpursuant to
Articles2(1)(c)andthefirstsubparagraph ofArticle6ofDecision
88/376/EEC,EuratomtofinancetheEAGGFGuarantee Section
monetary reserve +1023989722 1023989722
IArticle130—Total 28217837935+214085761 28431923696
\CHAPTER 13—TOTAL 28217837935+214085761 28431923696

3.9.90 OfficialJournaloftheEuropean Communities NoL239/9
CHAPTER I3—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)AND
OFTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM (cont'd)
Article
ItemRemarks
130
1301(cont'd)
Newitem
CouncilDecision88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Article2(1)(c)andthefirstsubparagraph ofArticle6thereof.
Thebreakdown ofpayments isasfollows:
MemberStates Actualrate 1990budgetAmending
andsupplementary
budgetNo2Newamount
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,0451
0,045129311195
18705437
245649718
11989509
85125515
206251109
6668601
152122532
1933646
47408142
10833378
20799094029311195
18705437
245649718
11989509
85125515
206251109
6668601
152122532
1933646
47408142
10833378
207990940
Item1301—Total 1023989722 1023989722
However,theamountactuallytobepaidwillbelimitedtotheamountofthetransferfromChapter102ofPartBofthe
statementofexpenditure ofSectionIII'Commission 'ofthegeneralbudgetfortheGuarantee Sectionmonetaryreserveandthe
corresponding refundstothetwonewMemberStates.

NpL239/10 OfficialJournaloftheEuropeanCommunities 3.9.90
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
ICHAPTER 14
140 Ownresources basedongrossnationalproductpursuant to
Articles2(1)(d)and5(2)andthefirstsubparagraph ofArticle6of
Decision88/376/EEC,Euratom
1400 Ownresources basedongrossnationalproductpursuant to
Articles2(1)(d)and5(2)ofDecision88/376/EEC,Euratom,with
theexceptionofthosetofinancetheEAGGFGuarantee Section
monetary reserve
1­941572328-846969995 94602333

3.9.90 OfficialJournaloftheEuropean Communities NoL239/11
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemRemarks
140
1400 CouncilDecision88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Articles2(1)(d)and5(2)thereof .
Thegrossnationalproductbasedownressources arecalleduponlyinconnection withthefinancialcompensation forthe
UnitedKingdom .
Thebreakdown ofpayments isasfollows :
Member States 1990budgetAmending
andsupplementary
budgetNo2Newamount
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom27832291
22324666
205110716
12172871
-64901553
160744097
4937783 ,
242028083
1431773
38059474
8021602
154007419-25480607
-17384625
-205110716
-10616773
-64901553
-160744097
-4937783
-156273573
-1431773
-38059474
-8021602
-1540074192351684
4940041
1556098
85754510
Item1400—Total 941572328 -846969995 94602333

NoL239/12 OfficialJournaloftheEuropean Communities 3.9.90
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM (cont'd)
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
140(cont'd)
1401Ownresources basedongrossnationalproductpursuant to
Articles2(1)(d)andthefirstsubparagraph ofArticle6ofDecision
88/376/EEC,EuratomtofinancetheEAGGFGuarantee Section
monetary reserve1022158735-1022158735
\Article140—Total 1963731063-1869128730 94602333
ICHAPTER 14—TOTAL 1963731063-1869128730 94602333
1
\Title1—"total 43814768998-1655042969 42159726029

3.9.90 OfficialJournaloftheEuropean Communities NoL239/13
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM (cont'd)
Article
ItemRemarks
140
1401(cont'd)
CouncilDecision 88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Article2(1)(d)andthefirstsubparagraph ofArticle6thereof.
AstheEuropean Agricultural Guidance andGuarantee FundGuarantee Sectionmonetary reserveisnowincludedwithvalue
addedtaxownresources ,thereisnolongeranyneedtoentergrossnationalproductbasedownresourceshere.
MemberStates 1990budgetAmending
andsupplementary
budgetNo2Newamount
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom30789191
20749237
249303199
12784207
78885030
195377494
6001661
183329550
1740259
46259643
9749910
187189354-30789191
,.-20749237
-249303199
-12784207
-78885030
-195377494
6001661
-183329550
1740259
-46259643
9749910
-189189354
Item1401—Total 1022158735 -1022158735

NoL239/14 OfficialJournaloftheEuropean Communities 3.9.90
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMTHEPRECEDING FINANCIAL YEAR
Article
ItemHeading , 1990budgetAmending
andsupplementary
budgetNo2Newamount
CHAPTER 30
300 Surplusavailablefromtheprecedingfinancialyear 1779000000.+1701972118 3480972118
301 Surplusownresources resultingfromthetransfertotheEAGGF
Guarantee Sectionmonetaryreserve 819000000. — 819000000
CHAPTER 30—TOTAL 2598000000+1701972118 4299972118
1
/
Title3—Total 2598000000+1701972118 4299972118
GRANDTdTAL 46716818505 +46929149 46763747654

3.9.90 OfficialJournaloftheEuropean Communities NoL239/L5
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMTHEPRECEDING FINANCIAL YEAR
Article
ItemRemarks
300 FinancialRegulation of21December 1977applicable tothegeneralbudgetoftheEuropean Communities (OJNoL356,
31.12.1977,p.1).
Article27oftheFinancialRegulation statesthatthebalancefromeachfinancialyear,whethersurplusordeficit,increditorin
debit,shallbeenteredinanamending budgetofthesubsequent financialyear.
AdeficitisenteredinArticle850ofPartBofthestatementofexpenditure inSectionIII'Commission 'ofthegeneralbudget.
Thebalancefromthe1989financialyear,ofwhichECU3481millionareenteredinArticle300andECU819millionare
enteredinArticle301,amountstoECU5080million.
•!•


3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/17
B.FINANCING OFTHEGENERAL BUDGET
Appropriations tobecoveredduringthe1990financialyearpursuanttoArticle1ofDecision
88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresourcesand
Article10oftheTreatyof22April1970,amendingcertainbudgetary provisionsoftheTreaties
establishing theEuropean Communities andoftheTreatyestablishing aSingleCouncilanda
SingleCommission oftheEuropean Communities
Description Amount
Expenditure'
A.SectionIII—Commission (PartB)
1.Agricultural marketguarantees (Chapters 10to29)and
monetary reserve(Chapter102) 27452000000
2.Agricultural structures (Chapters 30,38and39) 2073475000
3.Fisheries (Chapters40to42and47) 376100000
4.Regionalpolicyandtransport (Chapters 50,54,55and58) 5209700000
5.Socialpolicy(Chapters 60and62to69) 3672885000
6.Research ,energyandindustry(Chapters 70,71,73and75
to79) 1763478000
7.Cooperation withdeveloping andothernon-Member
countries (Chapters 90to99) 1503590000
8.Repayments andreserves(Chapters 81,83,85,86and101) 2335091812
SectionIIIB—Sub-total 44386319812
B.SectionIII—Commission (PartA) 1529765860
SectionIII—Sub-total 45916085672
C.SectionsI,II,IVandV—Otherinstitutions 847661982
Totalexpenditure 46763747654
Revenue
Miscellaneous revenue(Titles4to9) 304049507
Surplusavailablefrompreceding financialyear 3480972118
Surplusofownresources accruingfromtheEAGGFmonetary
reserve 819000000
Totalrevenue 4604021625
Appropriations tobecoveredbytheownresources referredtoin
Article2ofDecision 88/376/EEC,Euratom 42159726029

NoL239/18 OfficialJournaloftheEuropean Communities 3.9.90
Expenditure tobefinancedbytheownresourcesreferredtoinArticle2ofDecision
88/376/EEC,Euratom
Customsduties,agricultural leviesandsugarandisoglucose levies(seeTable5)
Ownresources accruingfromvalueaddedtaxandtheamountoftheadditional
resourcerelatingtopreviousfinancialyears42159726029
-13633200000
p.m.
Amountremaining tobefinanced 28526526029
TABLE 1
Breakdown ofownresourcesaccruingfromVAT
pursuanttoArticle2(1)(c)ofDecision88/376/EEC,Euratom
MemberStates1%ofVAT
baseUniform
VATown
resources
rateVATownresources
atuniformrate
Belgium 650300000 816557572
Denmark 415000000Il521100096
Germany 5450000000||6843362702
Greece 266000000ll334006326
Spain 1888600000li2371444917
France
Ireland(')4575900000
1479500001,255705745787777
185775323
Italy 3375000000li4237862223
Luxembourg (l) 42900000II53867938
Netherlands 1051800000ll1320706218
Portugal(•) 240350000l.I301798573
UnitedKingdom(') 4614500000 5794256364
Total 22718300000 28526526029
(')Baselimitedto55%ofestimatedGNPofthecurrentfinancialyear.
28526526029(2)Calculation ofrate:227183000001,25566288 %.
Amountremaining tobefinancedbyadditional resource
ECU28526526029-ECU28526526029=ECU0

TABLE 2
Determination ofVATownresourcestobepaidandthecostsbornebytheotherMemberStates
tofinancethecompensation fortheUnitedKingdomtobeaddedtotheadditional resource
pursuanttoArticle5(2)ofDecision88/376/EEC,Euratom
MemberStates 'VATown
resources
atuniform
rateContribution
toEAGGF
monetary
reserveContribution
toother
expenditureCompensation
forUnited
KingdomTotalVAT
attherate
of1,4%Contribution
tocompen­
sationfor
United
Kingdom
tobeadded
toadditional
resourceVATown
resources
tobepaidVATown
resources
tobepaid
ifEAGGF
monetary
reserve
isusedTotal
VATown
resources
1 2 3=1-2 4 5=1+4 6 78=3+4-7 9=2 10=8+93.9.90 OfficialJournaloftheEuropean Communities NoL239/19Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom816557572
521100096
6843362702
334006326
2371444917
5745787777
185775323
4237862223
53867938
1320706218
301798573
579425636429311195
18705437
245649718
11989509
85125515
.206251109
6668601
152122532
1933646
47408142
10833378
207990940787246377
502394659
6597712984
322016817
2286319402
5539536668
179106722
4085739691
51934292
1273298076
290965195
558626542496214112
64839945
454833294
39949772
246510315
610541287
18754780
572892287
5438189
144558217
30467802
-2285000000912771684
585940041
7298195996
373956098
2617955232
6356329064
204530103
4810754510
59306127
1465264435
332266375
3509256364910420000
581000000
7630000000
372400000
2644040000
6406260000
207130000
4725000000
60060000
1472520000
336490000
64603000002351684
4940041
1556098
85754510881108805
562294563
7052546278
360410491
2532829717
6150077955
197861502
4572877468
57372481
1417856293
321432997
330126542429311195
18705437
245649718
11989509
85125515
206251109
6668601
152122532
1933646
47408142
10833378
207990940910420000
581000000
7298195996
372400000
2617955232
6356329064
204530103
4725000000
59306127
1465264435
332266375
3509256364
Total28526526029102398972227502536307 028526526029318056200009460233327407933974102398972228431923696

NoL239/20 OfficialJournaloftheEuropeanCommunities 3.9.90
TABLE 3
Determination ofuniformrateandbreakdown ofownresourcesbasedongrossnationalproduct
pursuanttoArticle2(1)(d)ofDecision88/376/EEC,Euratom
MemberStates1%
ofGNPUniformrateof
'additional base'
ownresources'Additional base'
ownresources
atuniformrate
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom1380000000
930000000
11174000000
573000000
3535700000
8757000000
269000000
8217000000
78000000
2073400000
437000000
83900000000(1)
Total 45814100000
(')Calculation ofrate:0-0%.45814100000
TABLE 4
Determination oftheadditional resourcepursuanttoArticles2(1)(d)
andS(2)ofDecision88/376/EEC,Euratom
MemberStatesAdditional resource
atuniformrateContribution
tocompensation
forUnitedKingdom
notcovered
byVATTotaladditional
resource
tobepaid
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom2351684
4940041
1556098
857545102351684
4940041
1556098
85754510
Totall94602333 94602333

3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/21
TABLE 5
Summaryoffinancingofexpenditure
VATownresourcesOwnresources
basedonGNP
Sugar
and
isoglucose
leviesMember
StatesAgricultural
leviesCustoms
duties Previous
financial
yearsCurrent
financial
yearPrevious
financial
yearsCurrent
financial
yearTotal
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
United
Kingdom86310000
47430000
307530000
11790000
58320000
400590000
13500000
144180000
97200000
90000
7920000097650000
9090000
112500000
17100000
182430000
72900000
2430000
263250000
90000
81630000
45360000
152730000,630000000
213300000
3231000000
148500000
505800000
1539000000
143100000
1120500000
9000000
1008000000
121500000
2680200000910420000
581000000
7298195996
372400000
2617955232
6356.329064
204530103
4725000000
59306127
1465264435
332266375
35092563642351684
4940041
0
1556098
0
0
0
85754510
0
0
0
01726731684
855760041
10949225996
551346098
3364505232
8368819064
363560103
6338684510
.68396127
2652094435
499216375
6421386364
Total 1246140000103716000011349900000 28431923696 9460233342159726029


3.9.90 OfficialJournaloftheEuropean Communities NoL239/23
SECTION I
PARLIAMENT

NoL239/24 OfficialJournaloftheEuropean Communities 3.9.90
PARLIAMENT
STATEMENT OFEXPENDITURE
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
100
1005CHAPTER 10
Salaries,allowances andpaymentsrelatedtosalaries
Specialtravelexpensesintheexerciseoftheparliamentary mandate
Non-difTerentiated appropriations 325000 — 325000
llArticle100—Total 43951000 — 43951000IICHAPTER 10—TOTAL 76950830 — 76950830
IITitle1—Total 298864050 — 298864050IlGRAND TOTAL 448450715 — 448450715

3.9.90 OfficialJournaloftheEuropean Communities NoL239/25
PARLIAMENT
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
Article .
ItemRemarks
100
1005 Thisappropriation istoprovideanannualsumofECU2500perMember,whichmaybeexceededonlyinexceptional cases,
tocovertravelwithinEurope(butnotthecountryofelection)andhotelcostsandrelatedexpensesinordertoenableMembers
todischargetheirduties.


3.9.90 OfficialJournaloftheEuropean Communities NoL239/27
SECTION III
COMMISSION


3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/29
COMMISSION
EXPENDITURE


3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/31
COMMISSION
PARTA
ADMINISTRATIVE APPROPRIATIONS

NoL239/32 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
CHAPTER 11—STAFFINACTIVEEMPLOYMENT
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
CHAPTER 10
100Salaries,allowances andpaymentsrelatedtosalaries' II
1000Basicsalaries
Non-differentiated appropriations 2443000 +250000 2693000
\Article100—Total 3029000 +250000 3279000
CHAPTER 10—TOTAL 6884000 +250000 7134000
CHAPTER 11•
noOfficialsandtemporary staffholdingapostprovidedforinthe
establishment plan I
1I00Basicsalaries
Non-differentiated appropriations 506005000 +13750000 519755000
\Article110—Total 626058000 +13750000 639808000
CHAPTER 11—TOTAL 710823000 +13750000 724573000
\Title1—Total 1042177000 +14000000 1056177000

3.9.90 OfficialJournaloftheEuropean Communities NoL239/33
COMMISSION
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
CHAPTER 11—STAFFINACTIVE EMPLOYMENT
Article
ItemRemarks
N

NoL239/34 OfficialJournaloftheEuropeanCommunities 3.9.90
COMMISSION
TITLE3
EXPENDITURE RESULTING FROMSPECIAL FUNCTIONS CARRIED OUTBYTHEINSTITUTION
CHAPTER 34—PUBLISHING
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
342CHAPTER 34
OfficeforOfficialPublications
Non-differentiated appropriations 31165360 +1000000 32165360
CHAPTER 34—TOTAL 59940360 +1000000 60940360
<
\Title3—Total 183211360 +1000000 184211360
lPartA—Total 1514765860 +15000000 1529765860

3.9.90 OfficialJournaloftheEuropean Communities NoL239/35
COMMISSION
TITLE3
EXPENDITURE RESULTING FROMSPECIAL FUNCTIONS CARRIED OUTBYTHEINSTITUTION
CHAPTER 34—PUBLISHING
Article
ItemRemarks


3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/37
COMMISSION
PARTB
OPERATING APPROPRIATIONS

NoL239/38 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
TITLE6
APPROPRIATIONS FOROPERATIONS INTHESOCIAL SECTOR
CHAPTER 68—CONSUMER PROTECTION ANDPROMOTION OFCONSUMER INTERESTS
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
682CHAPTER 68
Ehlassmonitoring operations in
relationtothesafetyofcon­
sumerproducts
Differentiated appropriations
■>.p.m. +p.m. p.m. p.m.

3.9.90 OfficialJournaloftheEuropean Communities NoL239/39
COMMISSION
TITLE6
APPROPRIATIONS FOROPERATIONS INTHESOCIAL SECTOR
CHAPTER 68—CONSUMER PROTECTION ANDPROMOTION OFCONSUMER INTERESTS
Article
ItemRemarks
682CouncilDecision86/138/EECof22April1986concerning ademonstration projectwithaviewtointroducing aCommunity
systemofinformation onaccidentsinvolvingconsumerproducts(OJNoL109,26.4.1986,p.23).
Information ,protection andmonitoring forconsumers ismainlyconcerned withthemonitoring ofaccidents ,inprivatelife
(accidentsinthehome,duringleisureactivitiesandsportandatschool)inwhichconsumerproductsoftenplayarole.
ThepurposeofEhlass(European homeandleisureaccidentsurveillance system)istheidentification ,analysisandexploitation
ofdataontheprevention ofrisksandaccidents .Following dataprocessing andstatisticalandepidemiological analysis,the
datareceivedwillenablemeasurestobetakentoreducethenumberandseriousness ofaccidents intheprivatesphere.
Thisarticleisintendedtocoverexpenditure ondatacollection ,researchandtechnicalevaluation studies,exploitation and
cost-benefit analyses,technicalandadministrative workatCommunity levelandrelatedactivities,equipment purchases ,
experts'fees(includingnationalexperts),consultants 'feesandassociated costsincluding missionexpenses,meetingsand
seminars,information campaigns ,publications ,organization ofcompetitions andprizes,pilotprojects,dissemination of
information ,surveys,analysiscosts.
Notwithstanding Article26(3)oftheFinancial Regulation of21December 1977,applicable tothegeneralbudgetofthe
EuropeanCommunities (OJNoL356,31.12.1977,p.1),theCommission shallconsultthebudgetaryauthoritybeforemaking
anytransfertothisarticlefromwithinChapter68. -

NoL239/40 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
CHAPTER 68—CONSUMER PROTECTION ANDPROMOTION OFCONSUMER INTERESTS (cont'd)
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
682(cont'd)
-
INon-differentiated
appropriations —Sub-total 6500000 6500000 — — 6500000 6500000
Differentiated
appropriations —Sub-total p.m. p.m. +p.m.— p.m. p.m.
l'CHAPTER 68—TOTAL 6500000 6500000 -1-p.m.— 6500000 6500000
INon-differentiated
appropriations —Sub-total 235145000235145000 235145000235145000
Differentiated
appropriations —Sub-total 42001500003431840000 +p.m.— 42001500003431840000
Title6—Total44352950003666985000 +p.m.— 44352950003666985000

3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/41
COMMISSION
CHAPTER 68—CONSUMER PROTECTION ANDPROMOTION OFCONSUMER INTERESTS (cont'd)
Article
ItemRemarks
682(cont'd)
Commitment appropriation authorized for1990:p.m.
Thelikelyscheduleofpayments vis-a-viscommitments isasfollows
Payments
Commitments
1989 1990 1991 1992Subsequent
years
Commitments entered into
before1989tobecoveredby
newpaymentappropriations 1448857
(')885000x
563857
Commitment appropriations
carriedoverfrom1988 1
Appropriation for1989 1500000
(2)1100000 400000
Appropriation for1990 p.m. p.m.\
Total 2948857 1985000
(2)p.m. 963857-
(')Commitments outstanding at31December 1988(ECU2817538,53)lesscarryover (ECU1368682).
(2)Anappropriation ofECU1500000isenteredinChapter100.

NoL239/42 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
TITLE8
REPAYMENTS ANDAIDTOMEMBER STATES ,LOANGUARANTEES ANDMISCELLANEOUS
CHAPTER 86—OTHERPAYMENTS
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments.Commitments Payments
\CHAPTER 86
860RefundstoMemberStates
860 1RefundstoSpain
Non-differentiated appropriations 709623359
(')709623359
0)-16439381-16439381693183978
(2)6931839780
8602RefundstoPortugal
Non-differentiated appropriations 89865171
(3)89865171
(3)-3936751-3936751 85928420
(4)85928420
(4)
\Article860—Total 799488530799488530-20376132-20376132779112398779112398
861Financial compensation to
MemberStates-
8612Financial compensation to
Spainforfinancing thedepre­
ciationofoldstocksofagri­
culturalproducts
Non-differentiated appropriations 54877669 54877669 +113633 +113633 54991302 54991302
(')Anappropriation ofECU19721257isenteredinChapter 100.
(2)Anappropriation ofECU21281378isenteredinChapter 100.
(3)Anappropriation ofECU2437478isenteredinChapter100.
(4)Anappropriation ofECU2708344isenteredinChapter100.

3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/43
COMMISSION
TITLE8
REPAYMENTS ANDAIDTOMEMBER STATES,LOANGUARANTEES ANDMISCELLANEOUS
CHAPTER 86—OTHERPAYMENTS
Article
ItemRemarks
860
8601
8602Becauseofthereductionofthepaymentsoftheadditional resourcetherefundstoSpainfallbyECU16439381.
Becauseofthereductionofthepaymentsoftheadditional resourcetherefundstoPortugalfallbyECU3936751.
861
8612Compensation toSpainforthedepreciation ofagricultural stocksisincreasedbyECU113633becauseofthenewvalueadded
taxweighting (theadditional resourceisnotbeingused).

NoL239/44 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemHeading
i1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
861
8613(cont'd)
Financial compensation to
Portugalforfinancing thede­
preciation ofoldstocksofag­
riculturalproducts
Non-differentiated appropriations 6978529 6978529 +19861 +19861 6998390 6998390
Article861—Total 6185619861856198 +133494 +133494 61989692 61989692
Non-differentiated
appropriations —Sub-total 861344728861344728-20242638-20242638841102090841102090
Differentiated
appropriations —Sub-total
CHAPTER 86—TOTAL 861344728861344728-20242638-20242638841102090841102090
Non-differentiated
appropriations —Sub-total 23313447282331344728-20242638-2024263823111020902311102090
Differentiated
appropriations —Sub-total I
Title8—Total23313447282331344728-20242638-2024263823111020902311102090

3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/45
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemRemarks
861
8613(cont'd)
Compensation toPortugalforthedepreciation ofagricultural stocksisincreased byECU19861becauseofthenewvalue
addedtaxweighting (theadditional resourceisnotbeingused).

NoL239/46 3.9.90 OfficialJournaloftheEuropean Communities
COMMISSION
TITLE9
COOPERATION WITHDEVELOPING ANDTHIRDCOUNTRIES
CHAPTER 99—COOPERATION WITHTHIRDCOUNTRIES
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
CHAPTER 99 \
996Aidfortheeconomicrestructu­
ringofCentralandEastern
Europe
Differentiated appropriations 300000000300000000+200000000+50000000500000000350000000
\Non-differentiated
appropriations —Sub-total 305640000305640000-300000000-300000000 5640000 5640000
IDifferentiated
appropriations —Sub-total 13000000 7500000+500000000+350000000513000000357500000
CHAPTER 99—TOTAL 318640000313140000+200000000+50000000518640000363140000
Non-differentiated
appropriations —Sub-total 383190000383190000-300000000-300000000 83190000 83190000
\Differentiated
appropriations —Sub-total 13095800001056400000+500000000+350000000 18095800001406400000
\Title9—Total 16927700001439590000+200000000+50000000 18927700001489590000

3.9.90 OfficialJournaloftheEuropean Communities NoL239/47
COMMISSION
TITLE9
COOPERATION WITHDEVELOPING ANDTHIRDCOUNTRIES
CHAPTER 99—COOPERATION WITHTHIRDCOUNTRIES
Article
ItemRemarks
996CouncilRegulation (EEC)No3906/89of18December 1989oneconomic aidtotheRepublicofHungaryandthePolish
People'sRepublic(OJNoL375,23.12.1989,p.11),asamendedbyCouncilRegulation (EEC)No...(OJNoL...,...,p....).
Thisappropriation isintendedtocoverfinancialaidtoCentralandEasternEuropeinsupportoftheireconomicdevelopment
programmes ,includingoperations inconnection withthetradeandcommercial andeconomiccooperation agreements which
theCommunity hasconcluded withthosecountries ;
Thisappropriation isintendedtocoverfinancialaidtothecountriesofCentralandEasternEuropereferredtointhe
abovementioned Regulations insupportoftheireconomicdevelopment programmes ,includingoperations inconnection with
tradeandcommercial andeconomiccooperation agreements whichtheCommunity hasconcluded withthosecountries .
Thecommitment appropriation authorized for1990isECU500million.
Thelikelyscheduleofpayments vis-d-viscommitments isasfollows :
'
IPayments
Commitments
-1989 1990 1991 1992Subsequent
years
Commitments entered into
before1989tobecoveredby
newpaymentappropriations
Commitjnent appropriations
carriedoverfrom1988
Appropriation for1989
Appropriation for1990 500000000 35000000050000000 50000000 50000000
Total 500000000 35000000050000000 5000000050000000

NoL239/48 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
TITLE10
OTHER EXPENDITURE
CHAPTER 100—PROVISIONAL APPROPRIATIONS
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
CHAPTER 100
Non-differentiated appropriations
Differentiated appropriations59258735
21728600059258735
51400000+1830987 -h1830987 61089722
21728600061089722
51400000

NoL239/49 3.9.90 OfficialJournaloftheEuropeanCommunities
COMMISSION
TITLE10
OTHER EXPENDITURE
CHAPTER 100—PROVISIONAL APPROPRIATIONS
Article
ItemRemarks
Financial Regulation of21December 1977applicable tothegeneralbudgetoftheEuropean Communities (OJNoL356,
31.12.1977,p.1).
Theappropriations enteredinthischapterarepurelyprovisional andmaybeusedonlyaftertheirtransfertootherchaptersin
accordance withtheprocedure laiddownforthatpurposeintheFinancialRegulation .

NoL239/50 OfficialJournaloftheEuropean Communities 3.9.90
COMMISSION
CHAPTER 100—PROVISIONAL APPROPRIATIONS (cont'd)
Article
ItemHeading1990budgetAmending andsupplementary
budgetNo2Newamount
Commitments Payments Commitments Payments Commitments Payments
Non-differentiated
appropriations —Sub-total 5925873559258735 +1830987 +1830987 61089722 61089722
Differentiated
appropriations —Sub-total 217286000 51400000 — —, 217286000 51400000
CHAPTER 100—TOTAL 276544735 110658735 +1830987 -1-1830987278375722112489722
Non-differentiated
appropriations —Sub-total 10592587351059258735+1830987+18309871061089722 1061089722
Differentiated
appropriations —Sub-total 178886000 51400000 — 178886000 51400000
Title10—Totali2381447351110658735+1830987 +183098712399757221112489722
Non-differentiated
appropriations —Sub-total 3112476646331124766463-318411651-3184116513080635481230806354812
Differentiated
appropriations —Sub-total 1535968000013229965000+500000000+3500000001585968000013579965000
\PartB—Total4648444646344354731463+181588349+315883494666603481244386319812
Non-differentiated
appropriations —Sub-total 15147658601514765860+15000000+150000001529765860 1529765860
Differentiated
appropriations —Sub-total I
\PartA—Total 15147658601514765860+15000000+1500000015297658601529765860
Non-differentiated
appropriations —Sub-total 3263953232332639532323-303411651-3034116513233612067232336120672
\Differentiated
appropriations —Sub-total 1535968000013229965000+500000000+3500000001585968000013579965000
GRAND TOTAL 4799921232345869497323+196588349+465883494819580067245916085672

3.9.90 OfficialJournaloftheEuropean Communities NoL239/51
COMMISSION
CHAPTER 100—PROVISIONAL APPROPRIATIONS (cont'd)
Article
ItemRemarks
Thetotaloftheappropriations breaksdownasfollows :
19.Item 8601"RefundstoSpain 21281378
20.Item 8602RefundstoPortugal 2708344
Non-differentiated appropriations —Total 61089722
Differentiated appropriations —Total 51400000
(217286000)


3.9.90 OfficialJournaloftheEuropeanCommunities NoL239/53
SECTION V
COURTOFAUDITORS

No1239/54 OfficialJournaloftheEuropean Communities 3.9.90
COURTOFAUDITORS
STATEMENT OFEXPENDITURE
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
CHAPTER 10 I
100 Salaries,allowances andpaymentsrelatedtosalaries
1000 Basicsalaries
Non-differentiated appropriations 1520000 +52000 1572000
1001Residence allowances
Non-differenliated appropriations 228000 +7800 235800
1002 Familyallowances
Non-differentiated appropriations 100300 +3400 103700
\Article100—Total 1848300 +63200 1911500
102 Temporary allowances
Non-differentiated appropriations 426900 +14500 441400
103 Pensions
1030 Retirement pensions
Non-differentiated appropriations 168000 +5700 173700
\Article103—Total 168000 +5700 173700
109 Provisional appropriation tocoveranyadjustments totheemoluments of
MembersoftheInstitution
1090Weightings
Non-differentiated appropriations 32800 +1100 33900
1091Provisional appropriation tocoveranyadjustments totheemolu­
ments
Non-differentiated appropriations 49400 +1700 51100
\Article109—Total 82200 +2800 85000
\CHAPTER 10—TOTAL 2700200 +86200 2786400

3.9.90 OfficialJournaloftheEuropean Communities NoL239/55
COURTOFAUDITORS
TITLE 1
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER 10—MEMBERS OFTHEINSTITUTION
Article
ItemRemarks

NoL239/56 OfficialJournaloftheEuropean Communities 3.9.90
COURTOFAUDITORS
CHAPTER 11—STAFFINACTIVE EMPLOYMENT
1
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
CHAPTER 11
no Officialsandtemporary staffholdingapostprovidedforinthe
establishment plan
1100Basicsalaries
Non-differentiated appropriations 15820300 +130000 15950300
1101Familyallowances
Non-differentiated appropriations 1661300 +14100 1675400
1102Expatriation andforeignresidenceallowances (includingArticle97
oftheECSCStaffRegulations )
Non-difTerentiated appropriations 2468900 +21000 2489900
1103 Secretarial allowances
Non-differentiated appropriations 96800 +900 97700
IArticle110—Total 20047300 +166000 20213300
111Otherstaff |
1110 Auxiliarystaff
Non-differentiated appropriations 337000 +3200 340200
1111 Auxiliaryinterpreters andtranslators
Non-differentiated appropriations 93000 +1400 94400
IArticle111—Total 430000 +4600 434600
113 Insuranceagainstsickness,accidentsandoccupational disease
1130Insuranceagainstsickness
Non-differentiated appropriations 427300 +3600 430900
1131Insuranceagainstaccidentsandoccupational disease
Non-differentiated appropriations 106100 +900 107000
\Article113—Total 583100 +4500 587600
115 Overtime
Non-differentiated appropriations 125000 +4300 129300
117Supplementary services
1175 Otherservicesandworksentoutfortranslation andtyping
Non-differentiated appropriations 114000 +3900 117900
Article117—Total 120000 +3900 123900
\•\

3.9.90 OfficialJournaloftheEuropean Communities NoL239/57
COURTOFAUDITORS
CHAPTER 11—STAFFINACTIVE EMPLOYMENT
Article
ItemRemarks

3.9.90 NoL239/58 OfficialJournaloftheEuropean Communities
COURTOFAUDITORS
CHAPTER 11—STAFFINACTIVEEMPLOYMENT (cont'd)
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
118 Allowances andexpensesonenteringandleavingtheserviceandon
transfer
1184 Temporary dailysubsistence allowances
Non-differentiated appropriations 112500 +3800 116300
IIArticle118—Total 760400 +3800 764200
119 Appropriation tocoveradjustments totheremuneration ofofficialsand
otherstaff I
1190 Weightings
Non-differentiated appropriations 73300 +2500 75800
1191Provisional appropriation
Non-differentiated appropriations 389100 +15000 404100
IArticle119—Total 462400 +17500 479900
ICHAPTER 11—TOTAL 22958900 +204600 23163500
-
\Title1—Total 27469725 +290800 27760525

3.9.90 OfficialJournaloftheEuropean Communities NoL239/59
COURTOFAUDITORS
CHAPTER 11—STAFFINACTIVEEMPLOYMENT (cont'd)
Article
ItemRemarks

NoL239/60 OfficialJournaloftheEuropean Communities 3.9.90
COURTOFAUDITORS
TITLE2
BUILDINGS ,EQUIPMENT ANDMISCELLANEOUS OPERATING EXPENDITURE
CHAPTER 27—EXPENDITURE ONPUBLISHING ANDINFORMATION
Article
ItemHeading 1990budgetAmending
andsupplementary
budgetNo2Newamount
\CHAPTER 27
270 OfficialJournal
Non-differentiated appropriations 635000 +50000 685000
CHAPTER 27—TOTAL 652600 +50000 702600
L
-
Title2—Total 26803000 +50000 26853000
GRAND TOTAL 54272725 +340800 54613525

3.9.90 OfficialJournaloftheEuropean Communities NoL239/61
COURTOFAUDITORS
TITLE2
BUILDINGS ,EQUIPMENT ANDMISCELLANEOUS OPERATING EXPENDITURE
CHAPTER 27—EXPENDITURE ONPUBLISHING ANDINFORMATION
Article
ItemRemarks
'