Official Journal of the European Union

FINAL ADOPTION

of the general budget of the European Union for the financial year 2005

(2005/000/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, and (7) thereof,

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

having regard to Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (1),

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 (2), and in particular Article 40 thereof,

having regard to the Interinstitutional Agreement of 6 May 1999 on budgetary discipline and improvement of the budgetary procedure (3) and to the adjustment and revision of the financial perspective on 19 May 2003 with a view to enlargement,

having regard to the preliminary draft budget of the European Union for the financial year 2005 presented by the Commission,

having regard to the draft general budget of the European Union for the financial year 2005 established by the Council,

having regard to the resolution adopted by Parliament on 28 October 2004 on the draft general budget of the European Union for the financial year 2005, Section III — Commission,

having regard to the resolution adopted by Parliament on 28 October 2004 on the draft general budget of the European Union for the financial year 2005, Section I — European Parliament, Section II — Council, Section IV — Court of Justice, Section V — Court of Auditors, Section VI — Economic and Social Committee, Section VII — Committee of the Regions, Section VIII(A) — European Ombudsman, Section VIII(B) — European Data Protection Supervisor,

having regard to Parliament’s amendments and proposed modifications of 28 October 2004 to the draft general budget,

having regard to the Council’s modifications to the draft amendments and proposed modifications adopted by Parliament to the draft general budget,

having regard to the outcome of conciliation on 25 November 2004,

having regard to the decision of the European Parliament and of the Council of 16 December 2004 on the mobilisation of the flexibility instrument, pursuant to paragraph 24 of the abovementioned Interinstitutional Agreement, in favour of the extension of the PEACE II programme, the subsidies to the decentralised agencies and the rehabilitation and reconstruction of Iraq,

having regard to Letters of Amendment Nos 1/2005, 2/2005 and 3/2005 to the draft general budget of the European Union for the financial year 2005,

having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

having regard to the resolution adopted by Parliament on 16 December 2004,

DECLARES:

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community has been completed and the general budget of the European Union for the financial year 2005 has been finally adopted.

(1) OJ L 253, 7.10.2000, p. 42.

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

(3) OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

GENERAL BUDGET OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2005

CONTENTS — VOLUME I

GENERAL STATEMENT OF REVENUE

A. Introduction and financing of the general budget I/9

B. General statement of revenue by budget heading I/21

— Title 1: Own resources I/22

— Title 3: Surpluses, balances and adjustments I/39

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/49

— Title 5: Revenue accruing from the administrative operation of the institutions I/59

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/72

— Title 7: Interest on late payments and fines I/95

— Title 8: Borrowing-and-lending operations I/100

— Title 9: Miscellaneous revenue I/114

C. Staff I/117

D. Buildings of the European Union I/165

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section I: Parliament

— Revenue I/172

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/172

— Title 5: Revenue accruing from the administrative operation of the institution I/175

— Title 6: Contributions and refunds in connection with Community agreements and programmes I/182

— Title 9: Miscellaneous revenue I/184

— Expenditure I/186

— Title 1: Expenditure relating to persons working with the institution I/188

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/213

— Title 3: Expenditure resulting from special functions carried out by the institution I/236

— Title 10: Other expenditure I/241

Section II: Council

— Revenue I/246

— Title 4: Miscellaneous Community taxes, levies and dues I/246

— Title 5: Revenue accruing from the administrative operation of the institution I/251

— Title 6: Contributions and repayments under Community agreements and programmes I/255

— Title 7: Interest on late payments I/258

— Title 9: Miscellaneous revenue I/260

— Expenditure I/262

— Title 1: Expenditure relating to persons working with the institution I/264

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/269

— Title 3: Expenditure arising out of the institution's performance of missions I/283

— Title 10: Other expenditure I/302

Section IV: Court of Justice

— Revenue I/318

— Title 4: Revenue from persons working with the institution I/318

— Title 5: Revenue accruing from the administration of the institution I/321

— Title 9: Miscellaneous revenue I/327

— Expenditure I/329

— Title 1: Expenditure relating to persons working with the institution I/331

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/357

— Title 3: Expenditure resulting from special functions carried out by the institution I/374

— Title 10: Other expenditure I/376

Section V: Court of Auditors

— Revenue I/382

— Title 4: Revenue accruing from persons working for the institutions and other Community bodies I/382

— Title 5: Revenue accruing from the administrative operation of the institution I/385

— Title 9: Miscellaneous revenue I/393

— Expenditure I/395

— Title 1: Expenditure relating to persons working for the institution I/397

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/421

— Title 10: Other expenditure I/437

Section VI: European Economic and Social Committee

— Revenue I/442

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/442

— Title 5: Revenue accruing from the administrative operation of the institution I/445

— Title 9: Miscellaneous revenue I/452

— Expenditure I/454

— Title 1: Expenditure relating to persons working with the institution I/456

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/478

— Title 10: Other expenditure I/494

Section VII: Committee of the Regions

— Revenue I/500

— Title 4: Revenue accruing from persons working with the institutions and other Community bodies I/500

— Title 5: Revenue accruing from the administrative operation of the institution I/503

— Title 9: Miscellaneous revenue I/510

— Expenditure I/512

— Title 1: Expenditure relating to persons working with the institution I/514

— Title 2: Buildings, equipment and miscellaneous operating expenditure I/536

— Title 10: Other expenditure I/554

Section VIII: European Ombudsman and European Data-protection Supervisor

— Part A: European Ombudsman I/561

— Revenue I/562

— Title A-4: Miscellaneous Community taxes, levies and charges I/562

— Title A-6: Other contributions and refunds I/565

— Title A-9: Miscellaneous revenue I/567

— Expenditure I/569

— Title A-1: Expenditure relating to persons working with the institution I/571

— Title A-2: Buildings, equipment and miscellaneous operating expenditure I/583

— Title A-3: Expenditure resulting from special functions carried out by the institution I/589

— Title A-10: Other expenditure I/591

— Part B: European Data-protection Supervisor I/593

— Revenue I/594

— Title B-4: Miscellaneous Community taxes, levies and charges I/594

— Title B-9: Miscellaneous revenue I/597

— Expenditure I/599

— Title B-1: Expenditure relating to persons working with the institution I/601

— Title B-2: Buildings, equipment and miscellaneous operating expenditure I/614

— Title B-10: Other expenditure I/620

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

INTRODUCTION

The general budget of the European Union is the instrument which sets out and authorises the total amount of revenue and expenditure deemed necessary for the European Community and the European Atomic Energy Community for each year.

The budget is established and implemented in compliance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency.

— The principle of unity and the principle of budgetary accuracy mean that all Community revenue and expenditure and that of the European Union when it is charged to the budget must be incorporated in a single document.

— The principle of annuality means that the budget is adopted for one budgetary year at a time and that both commitment and payment appropriations for the current budgetary year must, in principle, be used in the course of the year.

— The principle of equilibrium means that forecasts of revenue for the budgetary year must be equal to payment appropriations for that year: borrowing to cover any budget deficit which may arise is not compatible with the own resources system and will not be authorised.

— In accordance with the principle of unit of account, the budget is drawn up and implemented in euro and the accounts shall be presented in euro.

— The principle of universality means that total revenue is to cover total payment appropriations with the exception of a limited number of revenue items which are assigned to particular items of expenditure. All revenue and expenditure is entered in full in the budget without any adjustment against each other.

— The principle of specification means that each appropriation must have a given purpose and be assigned to a specific objective in order to prevent any confusion between appropriations.

— The principle of sound financial management is defined by reference to the principles of economy, efficiency and effectiveness.

— The budget is established in compliance with the principle of transparency, ensuring sound information on implementation of the budget and the accounts.

The budget presents appropriations and resources by purpose (activity-based budgeting), with a view to enhancing transparency in the management of the budget with reference to the objectives of sound financial management and in particular efficiency and effectiveness. Some articles and items have also been restructured to improve the consistency and structure of Titles 4 to 9 of the revenue section of the budget.

The expenditure authorised by the present budget for the 25 current Member States totals EUR 116 554,14 million in commitment appropriations and EUR 106 300 million in payment appropriations, representing growth rates of +6,25 % and +4,41 % respectively by comparison with the 2004 budget.

Budgetary revenue for the 25 Member States totals EUR 106 300 million. The uniform rate of call for the VAT resource is 0,3144 % whilst that for the GNI resource is 0,7330 %. Traditional own resources (customs duties, agricultural duties and sugar levies) account for 11,63 % of the financing of the budget for 2005. The VAT resource accounts for 14,41 % and the GNI resource for 72,99 %. Miscellaneous revenue for this financial year is estimated at EUR 1 040,5 million.

The own resources needed to finance the 2005 budget account for 0,99 % of the Member States’ total GNI, thus falling below the ceiling of 1,24 % of GNI calculated using the method set out in Article 3(1) of Council Decision 2000/597/EC, Euratom of 20041216 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42).

The tables below set out step by step the method used to calculate the financing of the 2005 budget for the 25 Member States.

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

EXPENDITURE

Description Budget 2005 Budget 2004 (1) Change (%) 1. Agriculture 49 114 850 000 43 993 285 000 +11,64 2. Structural operations 32 396 027 704 34 522 302 882 –6,16 3. Internal policies 7 923 781 439 7 510 377 641 +5,50 4. External action 5 476 162 603 4 950 907 978 +10,61 5. Administration 6 351 199 258 6 121 983 823 +3,74 6. Reserves 446 000 000 442 000 000 +0,90 7. Pre-accession strategy 3 286 990 000 2 856 200 000 +15,08 8. Compensation 1 304 988 996 1 409 545 056 –7,42 Total expenditure (2) 106 300 000 000 101 806 602 380 +4,41





REVENUE

Description Budget 2005 Budget 2004 (3) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 040 531 228 1 116 573 265 –6,81 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 5 469 843 706 Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) p.m. p.m. 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. 223 160 000 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. p.m. Total revenue for Titles 3 to 9 1 040 531 228 6 809 576 971 –84,72 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 12 362 925 000 12 406 875 000 –0,35 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 15 313 493 929 13 579 913 763 +12,77 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 77 583 049 843 69 010 236 646 +12,42 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (4) 105 259 468 772 94 997 025 409 +10,80 Total revenue (5) 106 300 000 000 101 806 602 380 +4,41





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/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 (6) Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1 180 210 000 2 941 735 000 50 1 470 867 500 1 180 210 000 Czech Republic 441 190 000 828 308 000 50 414 154 000 414 154 000 Czech Republic Denmark 781 460 000 2 015 001 000 50 1 007 500 500 781 460 000 Germany 9 683 287 000 22 279 390 000 50 11 139 695 000 9 683 287 000 Estonia 52 975 000 84 664 000 50 42 332 000 42 332 000 Estonia Greece 956 730 000 1 759 150 000 50 879 575 000 879 575 000 Greece Spain 4 859 420 000 8 358 590 000 50 4 179 295 000 4 179 295 000 Spain France 7 821 623 000 16 746 790 000 50 8 373 395 000 7 821 623 000 Ireland 701 165 000 1 258 380 000 50 629 190 000 629 190 000 Ireland Italy 5 761 165 000 13 875 590 000 50 6 937 795 000 5 761 165 000 Cyprus 101 439 000 128 288 000 50 64 144 000 64 144 000 Cyprus Latvia 47 167 000 106 898 000 50 53 449 000 47 167 000 Lithuania 82 880 000 186 537 000 50 93 268 500 82 880 000 Luxembourg 167 402 000 234 060 000 50 117 030 000 117 030 000 Luxembourg Hungary 428 337 000 832 772 000 50 416 386 000 416 386 000 Hungary Malta 28 816 000 46 198 000 50 23 099 000 23 099 000 Malta Netherlands 2 255 590 000 4 701 285 000 50 2 350 642 500 2 255 590 000 Austria 1 107 085 000 2 374 650 000 50 1 187 325 000 1 107 085 000 Poland 1 027 741 000 1 932 979 000 50 966 489 500 966 489 500 Poland Portugal 878 780 000 1 376 550 000 50 688 275 000 688 275 000 Portugal Slovenia 153 877 000 271 354 000 50 135 677 000 135 677 000 Slovenia Slovakia 157 136 000 346 858 000 50 173 429 000 157 136 000 Finland 665 460 000 1 532 005 000 50 766 002 500 665 460 000 Sweden 1 236 471 000 2 865 763 000 50 1 432 881 500 1 236 471 000 United Kingdom 9 458 806 000 18 756 571 000 50 9 378 285 500 9 378 285 500 United Kingdom Total 50 036 212 000 105 840 366 000 52 920 183 000 48 713 466 000





Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = Maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2005. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction Example: Germany Germany’s theoretical VAT contribution = 9 683 287 000 / (48 713 466 000 – 9 378 285 500) × 1/4 × 5 115 150 953 = 314 803 912 (2) calculation of the frozen rate: Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)] Frozen rate = 5 115 150 953 – (314 803 912 + 73 329 289 + 35 991 362 + 40 197 704)] / [48 713 466 000 – (9 378 285 500 + 9 683 287 000 + 2 255 590 000 + 1 107 085 000 + 1 236 471 000)] Frozen rate = 0,18564146250792 % Uniform rate 0,5 % – 0,18564146250792 % = 0,31435853749208 %





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State 1 % of capped VAT base Maximum VAT call rate (in %) Uniform rate of VAT own resources (in %) VAT own resources at uniform rate (1) (2) (3) (4) = (1) × (3) Belgium 1 180 210 000 0,50 0,314358537 371 009 090 Czech Republic 414 154 000 0,50 0,314358537 130 192 846 Denmark 781 460 000 0,50 0,314358537 245 658 623 Germany 9 683 287 000 0,50 0,314358537 3 044 023 939 Estonia 42 332 000 0,50 0,314358537 13 307 426 Greece 879 575 000 0,50 0,314358537 276 501 911 Spain 4 179 295 000 0,50 0,314358537 1 313 797 064 France 7 821 623 000 0,50 0,314358537 2 458 793 967 Ireland 629 190 000 0,50 0,314358537 197 791 248 Italy 5 761 165 000 0,50 0,314358537 1 811 071 404 Cyprus 64 144 000 0,50 0,314358537 20 164 214 Latvia 47 167 000 0,50 0,314358537 14 827 349 Lithuania 82 880 000 0,50 0,314358537 26 054 036 Luxembourg 117 030 000 0,50 0,314358537 36 789 380 Hungary 416 386 000 0,50 0,314358537 130 894 494 Malta 23 099 000 0,50 0,314358537 7 261 368 Netherlands 2 255 590 000 0,50 0,314358537 709 063 974 Austria 1 107 085 000 0,50 0,314358537 348 021 621 Poland 966 489 500 0,50 0,314358537 303 824 226 Portugal 688 275 000 0,50 0,314358537 216 365 122 Slovenia 135 677 000 0,50 0,314358537 42 651 223 Slovakia 157 136 000 0,50 0,314358537 49 397 043 Finland 665 460 000 0,50 0,314358537 209 193 032 Sweden 1 236 471 000 0,50 0,314358537 388 695 215 United Kingdom 9 378 285 500 0,50 0,314358537 2 948 144 114 Total 48 713 466 000 15 313 493 929





TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resources ‘Additional base’ own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 2 941 735 000 2 156 349 054 Czech Republic 828 308 000 607 165 898 Denmark 2 015 001 000 1 477 034 981 Germany 22 279 390 000 16 331 226 828 Estonia 84 664 000 62 060 361 Greece 1 759 150 000 1 289 491 215 Spain 8 358 590 000 6 127 009 279 France 16 746 790 000 12 275 723 265 Ireland 1 258 380 000 922 417 051 Italy 13 875 590 000 10 171 077 740 Cyprus 128 288 000 94 037 603 Latvia 106 898 000 0,7330195 (7) 78 358 316 Lithuania 186 537 000 136 735 254 Luxembourg 234 060 000 171 570 539 Hungary 832 772 000 610 438 097 Malta 46 198 000 33 864 034 Netherlands 4 701 285 000 3 446 133 477 Austria 2 374 650 000 1 740 664 704 Poland 1 932 979 000 1 416 911 258 Portugal 1 376 550 000 1 009 037 963 Slovenia 271 354 000 198 907 767 Slovakia 346 858 000 254 253 670 Finland 1 532 005 000 1 122 989 505 Sweden 2 865 763 000 2 100 660 099 United Kingdom 18 756 571 000 13 748 931 885 Total 105 840 366 000 77 583 049 843





TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State Reserve for loans and loan guarantees Reserve for emergency aid GNI own resources excluding reserves GNI own resources at uniform rate (1) (2) (3) (4) = (1) + (2) + (3) Belgium 6 198 079 6 198 079 2 143 952 896 2 156 349 054 Czech Republic 1 745 201 1 745 201 603 675 496 607 165 898 Denmark 4 245 500 4 245 500 1 468 543 981 1 477 034 981 Germany 46 941 485 46 941 485 16 237 343 858 16 331 226 828 Estonia 178 383 178 383 61 703 595 62 060 361 Greece 3 706 435 3 706 435 1 282 078 345 1 289 491 215 Spain 17 611 103 17 611 103 6 091 787 073 6 127 009 279 France 35 284 592 35 284 592 12 205 154 081 12 275 723 265 Ireland 2 651 339 2 651 339 917 114 373 922 417 051 Italy 29 235 127 29 235 127 10 112 607 486 10 171 077 740 Cyprus 270 296 270 296 93 497 011 94 037 603 Latvia 225 228 225 228 77 907 860 78 358 316 Lithuania 393 023 393 023 135 949 208 136 735 254 Luxembourg 493 152 493 152 170 584 235 171 570 539 Hungary 1 754 606 1 754 606 606 928 885 610 438 097 Malta 97 337 97 337 33 669 360 33 864 034 Netherlands 9 905 356 9 905 356 3 426 322 765 3 446 133 477 Austria 5 003 261 5 003 261 1 730 658 182 1 740 664 704 Poland 4 072 684 4 072 684 1 408 765 890 1 416 911 258 Portugal 2 900 317 2 900 317 1 003 237 329 1 009 037 963 Slovenia 571 728 571 728 197 764 311 198 907 767 Slovakia 730 811 730 811 252 792 048 254 253 670 Finland 3 227 853 3 227 853 1 116 533 799 1 122 989 505 Sweden 6 038 010 6 038 010 2 088 584 079 2 100 660 099 United Kingdom 39 519 094 39 519 094 13 669 893 697 13 748 931 885 Total 223 000 000 223 000 000 77 137 049 843 77 583 049 843 Percentage of 1 % of GNI 0,0021 0,0021 0,7288 0,7330





TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description Coefficient (8) (%) Amount 1. United Kingdom's share (in %) of total non-capped VAT bases 18,11 2. United Kingdom's share (in %) of total allocated expenditure 7,23 3. (1) – (2) 10,88 4. Total allocated expenditure 84 685 362 853 5. Pre-accession expenditure in the 10 new Member States in 2003 (9) 1 713 442 127 6. Allocated expenditure = (4) – (5) 82 971 920 726 7. (3) × (6) 9 024 481 701 8. 0,66 × (7) = initial amount 5 956 157 923 9. Benefit for the United Kingdom (10) 820 148 901 10. Basic compensation for the United Kingdom = (8) – (9) 5 136 009 022 11. Windfall gains deriving from traditional own resources (11) 20 858 069 12. Correction for the United Kingdom = (10) – (11) 5 115 150 953





TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to — EUR 5 115 150 953 (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 2,78 3,38 5,36 1,49 4,87 248 903 663 Czech Republic 0,78 0,95 1,51 0,42 1,37 70 084 115 Denmark 1,90 2,31 3,67 1,02 3,33 170 491 608 Germany 21,05 25,58 0,00 –19,19 0,00 6,40 327 163 174 Estonia 0,08 0,10 0,15 0,04 0,14 7 163 521 Greece 1,66 2,02 3,21 0,89 2,91 148 843 753 Spain 7,90 9,60 15,24 4,23 13,83 707 230 145 France 15,82 19,23 30,52 8,47 27,70 1 416 965 627 Ireland 1,19 1,45 2,29 0,64 2,08 106 473 014 Italy 13,11 15,93 25,29 7,02 22,95 1 174 030 013 Cyprus 0,12 0,15 0,23 0,06 0,21 10 854 599 Latvia 0,10 0,12 0,19 0,05 0,18 9 044 766 Lithuania 0,18 0,21 0,34 0,09 0,31 15 783 115 Luxembourg 0,22 0,27 0,43 0,12 0,39 19 804 092 Hungary 0,79 0,96 1,52 0,42 1,38 70 461 820 Malta 0,04 0,05 0,08 0,02 0,08 3 908 867 Netherlands 4,44 5,40 0,00 –4,05 0,00 1,35 69 036 330 Austria 2,24 2,73 0,00 –2,05 0,00 0,68 34 870 705 Poland 1,83 2,22 3,52 0,98 3,20 163 551 630 Portugal 1,30 1,58 2,51 0,70 2,28 116 471 517 Slovenia 0,26 0,31 0,49 0,14 0,45 22 959 582 Slovakia 0,33 0,40 0,63 0,18 0,57 29 348 064 Finland 1,45 1,76 2,79 0,77 2,53 129 624 747 Sweden 2,71 3,29 0,00 –2,47 0,00 0,82 42 082 486 United Kingdom 17,72 0,00 0,00 0,00 0,00 — Total 100,00 100,00 100,00 –27,75 27,75 100,00 5 115 150 953

The calculations are made to 15 decimal places.

TABLE 7

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

Member State Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) VAT own resources at uniform rate GNI own resources excluding reserves GNI own resources, reserves Correction for the United Kingdom VAT Total own resources (12) Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (4) + (5) + (6) + (7) + (8) (10) Belgium 15 675 000 42 675 000 1 200 675 000 1 259 025 000 371 009 090 2 143 952 896 12 396 158 248 903 663 4 035 286 807 3,83 Czech Republic 5 475 000 11 550 000 107 925 000 124 950 000 130 192 846 603 675 496 3 490 402 70 084 115 932 392 859 0,89 Denmark 9 825 000 23 025 000 204 825 000 237 675 000 245 658 623 1 468 543 981 8 491 000 170 491 608 2 130 860 212 2,02 Germany 113 475 000 249 525 000 2 153 025 000 2 516 025 000 3 044 023 939 16 237 343 858 93 882 970 327 163 174 22 218 438 941 21,11 Estonia 900 000 — 17 325 000 18 225 000 13 307 426 61 703 595 356 766 7 163 521 100 756 308 0,10 Greece 8 700 000 10 800 000 148 275 000 167 775 000 276 501 911 1 282 078 345 7 412 870 148 843 753 1 882 611 879 1,79 Spain 22 875 000 25 650 000 760 725 000 809 250 000 1 313 797 064 6 091 787 073 35 222 206 707 230 145 8 957 286 488 8,51 France 84 000 000 186 150 000 881 475 000 1 151 625 000 2 458 793 967 12 205 154 081 70 569 184 1 416 965 627 17 303 107 859 16,44 Ireland 450 000 6 600 000 107 550 000 114 600 000 197 791 248 917 114 373 5 302 678 106 473 014 1 341 281 313 1,27 Italy 56 400 000 62 700 000 1 084 200 000 1 203 300 000 1 811 071 404 10 112 607 486 58 470 254 1 174 030 013 14 359 479 157 13,64 Cyprus 825 000 1 800 000 16 875 000 19 500 000 20 164 214 93 497 011 540 592 10 854 599 144 556 416 0,14 Latvia 600 000 1 200 000 11 175 000 12 975 000 14 827 349 77 907 860 450 456 9 044 766 115 205 431 0,11 Lithuania 1 875 000 4 050 000 37 500 000 43 425 000 26 054 036 135 949 208 786 046 15 783 115 221 997 405 0,21 Luxembourg 150 000 — 13 125 000 13 275 000 36 789 380 170 584 235 986 304 19 804 092 241 439 011 0,23 Hungary 8 400 000 17 700 000 165 225 000 191 325 000 130 894 494 606 928 885 3 509 212 70 461 820 1 003 119 411 0,95 Malta 525 000 1 125 000 10 725 000 12 375 000 7 261 368 33 669 360 194 674 3 908 867 57 409 269 0,05 Netherlands 172 350 000 45 900 000 1 110 450 000 1 328 700 000 709 063 974 3 426 322 765 19 810 712 69 036 330 5 552 933 781 5,28 Austria 5 100 000 18 900 000 160 875 000 184 875 000 348 021 621 1 730 658 182 10 006 522 34 870 705 2 308 432 030 2,19 Poland 9 375 000 19 875 000 185 550 000 214 800 000 303 824 226 1 408 765 890 8 145 368 163 551 630 2 099 087 114 1,99 Portugal 12 600 000 2 550 000 86 025 000 101 175 000 216 365 122 1 003 237 329 5 800 634 116 471 517 1 443 049 602 1,37 Slovenia 1 575 000 3 300 000 30 600 000 35 475 000 42 651 223 197 764 311 1 143 456 22 959 582 299 993 572 0,29 Slovakia 2 625 000 5 550 000 51 975 000 60 150 000 49 397 043 252 792 048 1 461 622 29 348 064 393 148 777 0,37 Finland 1 950 000 4 950 000 76 125 000 83 025 000 209 193 032 1 116 533 799 6 455 706 129 624 747 1 544 832 284 1,47 Sweden 9 900 000 12 225 000 279 300 000 301 425 000 388 695 215 2 088 584 079 12 076 020 42 082 486 2 832 862 800 2,69 United Kingdom 273 825 000 35 775 000 1 848 375 000 2 157 975 000 2 948 144 114 13 669 893 697 79 038 188 –5 115 150 953 13 739 900 046 13,05 Total 819 450 000 793 575 000 10 749 900 000 12 362 925 000 15 313 493 929 77 137 049 843 446 000 000 — 105 259 468 772 100,00

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Financial year 2005 Financial year 2004 Financial year 2003 1 OWN RESOURCES 105 259 468 772 94 997 025 409 83 297 464 955,12 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 5 693 003 706 8 011 832 135,68 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES 813 075 282 743 276 460 620 873 090,77 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 54 035 000 10 152 000 241 190 417,25 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES p.m. 200 000 1 014 077 253,53 7 INTEREST ON LATE PAYMENTS AND FINES 118 000 000 300 000 000 237 038 738,15 8 BORROWING-AND-LENDING OPERATIONS 25 359 946 25 863 805 26 878 208,83 9 MISCELLANEOUS REVENUE 30 061 000 37 081 000 19 199 636,52 GRAND TOTAL 106 300 000 000 101 806 602 380 93 468 554 435,85

TITLE 1

OWN RESOURCES

Article Item Heading Financial year 2005 Financial year 2004 Financial year 2003 CHAPTER 1 0 1 0 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 0 0 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) 819 450 000 1 325 586 192 1 011 798 359,04 Article 1 0 0 — Total 819 450 000 1 325 586 192 1 011 798 359,04 CHAPTER 1 0 — TOTAL 819 450 000 1 325 586 192 1 011 798 359,04 CHAPTER 1 1 1 1 0 Sugar production levies 628 875 000 412 879 780 347 870 732,78 1 1 1 Sugar storage levies p.m. p.m. 64 173,87 1 1 2 Isoglucose production levies 7 125 000 3 087 180 3 000 716,53 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. 30 325 385,26 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. 0,— 1 1 5 Production levy for inulin syrup 2 025 000 921 848 1 928 030,67 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 155 550 000 p.m. 19 532,09 CHAPTER 1 1 — TOTAL 793 575 000 416 888 808 383 208 571,20 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom 10 749 900 000 10 664 400 000 9 462 147 061,87 CHAPTER 1 2 — TOTAL 10 749 900 000 10 664 400 000 9 462 147 061,87 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom 15 313 493 929 13 579 913 763 21 534 865 234,38 CHAPTER 1 3 — TOTAL 15 313 493 929 13 579 913 763 21 534 865 234,38 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid 77 137 049 843 68 568 236 646 50 477 949 362,48 1 4 0 2 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees 223 000 000 221 000 000 146 361 100,75 1 4 0 3 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve 223 000 000 221 000 000 0,— Article 1 4 0 — Total 77 583 049 843 69 010 236 646 50 624 310 463,23 CHAPTER 1 4 — TOTAL 77 583 049 843 69 010 236 646 50 624 310 463,23 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom 0 0 281 135 265,40 CHAPTER 1 5 — TOTAL 0 0 281 135 265,40 Title 1 — Total 105 259 468 772 94 997 025 409 83 297 464 955,12 CHAPTER 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) CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

CHAPTER 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 0 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 0 0 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)

Financial year 2005 Financial year 2004 Financial year 2003 819 450 000 1 325 586 192 1 011 798 359,04

Council Decision 2000/597/EC, Euratom of 20041216 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(a) thereof.

Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 15 675 000 24 707 502 20 147 821,61 Czech Republic 5 475 000 8 848 733 Denmark 9 825 000 7 929 384 12 581 790,51 Germany 113 475 000 155 599 798 145 883 059,11 Estonia 900 000 1 379 024 Greece 8 700 000 12 985 803 11 219 304,02 Spain 22 875 000 41 140 863 29 435 127,83 France 84 000 000 143 073 671 107 934 874,94 Ireland 450 000 804 431 596 931,55 Italy 56 400 000 78 374 494 72 534 814,43 Cyprus 825 000 1 379 024 Latvia 600 000 919 349 Lithuania 1 875 000 3 102 803 Luxembourg 150 000 229 838 189 832,35 Hungary 8 400 000 13 560 397 Malta 525 000 919 349 Netherlands 172 350 000 217 655 851 221 531 352,27 Austria 5 100 000 11 606 780 6 580 358,09 Poland 9 375 000 15 169 257 Portugal 12 600 000 21 949 455 16 162 150,98 Slovenia 1 575 000 2 528 210 Slovakia 2 625 000 4 251 989 Finland 1 950 000 4 022 152 2 474 557,17 Sweden 9 900 000 15 858 769 12 742 638,80 United Kingdom 273 825 000 537 589 266 351 783 745,38 Item 1 0 0 0 — Total 819 450 000 1 325 586 192 1 011 798 359,04

CHAPTER 1 1 —

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

1 1 0

Sugar production levies

Financial year 2005 Financial year 2004 Financial year 2003 628 875 000 412 879 780 347 870 732,78

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by sugar producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 31 050 000 25 974 332 20 263 303,59 Czech Republic 8 917 500 — Denmark 18 000 000 15 980 951 12 139 579,91 Germany 206 700 000 133 044 590 100 726 831,70 Estonia — — Greece 8 550 000 2 335 872 5 536 956,38 Spain 20 550 000 14 478 844 12 920 116,97 France 145 350 000 128 060 158 97 648 196,25 Ireland 5 325 000 4 173 620 3 474 920,35 Italy 48 150 000 9 046 717 32 789 152,03 Cyprus 1 387 500 — Latvia 930 000 — Lithuania 3 127 500 — Luxembourg — — 0,— Hungary 13 665 000 — Malta 870 000 — Netherlands 35 475 000 30 822 230 23 635 063,08 Austria 14 925 000 12 872 821 9 972 295,83 Poland 15 337 500 — Portugal 1 800 000 1 466 706 1 227 955,77 Slovenia 2 550 000 — Slovakia 4 290 000 — Finland 3 900 000 3 059 894 2 547 630,35 Sweden 9 975 000 7 713 534 6 458 189,26 United Kingdom 28 050 000 23 849 511 18 530 541,31 Article 1 1 0 — Total 628 875 000 412 879 780 347 870 732,78

1 1 1

Sugar storage levies

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 64 173,87

This article is intended to record revenue from the outstanding sugar storage levies as Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage levy.

This article also covers the amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with and the amounts due according to Council Regulation (EEC) No 1789/81 when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. 0,— Czech Republic p.m. — Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 64 173,87 Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. — Latvia p.m. — Lithuania p.m. — Luxembourg — — 0,— Hungary p.m. — Malta p.m. — Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. — Portugal p.m. p.m. 0,— Slovenia p.m. — Slovakia p.m. — Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 1 — Total p.m. p.m. 64 173,87

1 1 2

Isoglucose production levies

Financial year 2005 Financial year 2004 Financial year 2003 7 125 000 3 087 180 3 000 716,53

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B production levies intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by isoglucose producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 1 425 000 868 147 860 655,17 Czech Republic 367 500 — Denmark — — 0,— Germany 675 000 475 884 393 927,03 Estonia — — Greece 225 000 141 368 143 513,16 Spain 900 000 554 578 576 446,10 France 375 000 232 017 232 177,50 Ireland — — 0,— Italy 375 000 221 951 225 992,51 Cyprus 60 000 — Latvia 37 500 — Lithuania 127 500 — Luxembourg — — 0,— Hungary 562 500 — Malta 37 500 — Netherlands 150 000 99 808 101 290,32 Austria — — 0,— Poland 630 000 — Portugal 225 000 101 624 97 278,08 Slovenia 105 000 — Slovakia 172 500 — Finland 150 000 76 662 65 024,63 Sweden — — 0,— United Kingdom 525 000 315 141 304 412,03 Article 1 1 2 — Total 7 125 000 3 087 180 3 000 716,53

1 1 3

Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 30 325 385,26

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. 0,— Czech Republic p.m. — Denmark p.m. p.m. 0,— Germany p.m. p.m. 30 325 385,26 Estonia — — Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. — Latvia p.m. — Lithuania p.m. — Luxembourg — — 0,— Hungary p.m. — Malta p.m. — Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. — Portugal p.m. p.m. 0,— Slovenia p.m. — Slovakia p.m. — Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 3 — Total p.m. p.m. 30 325 385,26

1 1 4

Charges levied on substituted C sugar and C isoglucose

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 0,—

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota (OJ L 262, 16.9.1981, p. 14), as last amended by Regulation (EC) No 95/2002 (OJ L 17, 19.1.2002, p. 37).

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. 0,— Czech Republic p.m. — Denmark p.m. p.m. 0,— Germany p.m. p.m. 0,— Estonia — — Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— France p.m. p.m. 0,— Ireland p.m. p.m. 0,— Italy p.m. p.m. 0,— Cyprus p.m. — Latvia p.m. — Lithuania p.m. — Luxembourg — — 0,— Hungary p.m. — Malta p.m. — Netherlands p.m. p.m. 0,— Austria p.m. p.m. 0,— Poland p.m. — Portugal p.m. p.m. 0,— Slovenia p.m. — Slovakia p.m. — Finland p.m. p.m. 0,— Sweden p.m. p.m. 0,— United Kingdom p.m. p.m. 0,— Article 1 1 4 — Total p.m. p.m. 0,—

1 1 5

Production levy for inulin syrup

Financial year 2005 Financial year 2004 Financial year 2003 2 025 000 921 848 1 928 030,67

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the production of inulin syrup, a direct substitute for isoglucose and liquid sugar, to prevent this product from disturbing a market which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies and where necessary the additional levy covering market support expenditure.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 1 425 000 708 265 1 371 108,15 Czech Republic — — Denmark — p.m. 0,— Germany — p.m. 0,— Estonia — — Greece — p.m. 0,— Spain — p.m. 0,— France 150 000 882 128 193,75 Ireland — p.m. 0,— Italy — p.m. 0,— Cyprus — — Latvia — — Lithuania — — Luxembourg — — 0,— Hungary — — Malta — — Netherlands 450 000 212 701 428 728,77 Austria — p.m. 0,— Poland — — Portugal — p.m. 0,— Slovenia — — Slovakia — — Finland — p.m. 0,— Sweden — p.m. 0,— United Kingdom — p.m. 0,— Article 1 1 5 — Total 2 025 000 921 848 1 928 030,67

1 1 6

Additional levies provided for in Regulation (EEC) No 1107/88

Financial year 2005 Financial year 2004 Financial year 2003 155 550 000 p.m. 19 532,09

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1).

The additional levy is intended to eliminate completely the total loss within the meaning of Article 15 of Regulation (EC) No 1260/2001 recorded since the 1988/89 marketing year and not covered by the yield of the production levies applicable to those years.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 8 775 000 p.m. 0,— Czech Republic 2 265 000 — Denmark 5 025 000 p.m. 0,— Germany 42 150 000 p.m. 0,— Estonia — — Greece 2 025 000 p.m. 19 532,07 Spain 4 200 000 p.m. 0,02 France 40 275 000 p.m. 0,— Ireland 1 275 000 p.m. 0,— Italy 14 175 000 p.m. 0,— Cyprus 352 500 — Latvia 232 500 — Lithuania 795 000 — Luxembourg — — 0,— Hungary 3 472 500 — Malta 217 500 — Netherlands 9 825 000 p.m. 0,— Austria 3 975 000 p.m. 0,— Poland 3 907 500 — Portugal 525 000 p.m. 0,— Slovenia 645 000 — Slovakia 1 087 500 — Finland 900 000 p.m. 0,— Sweden 2 250 000 p.m. 0,— United Kingdom 7 200 000 p.m. 0,— Article 1 1 6 — Total 155 550 000 p.m. 19 532,09

CHAPTER 1 2 —

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM

1 2 0

Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

Financial year 2005 Financial year 2004 Financial year 2003 10 749 900 000 10 664 400 000 9 462 147 061,87

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(b) thereof.

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 Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 1 200 675 000 1 225 727 711 1 121 132 186,89 Czech Republic 107 925 000 57 532 359 Denmark 204 825 000 209 135 735 191 264 821,69 Germany 2 153 025 000 2 197 848 296 2 010 384 670,61 Estonia 17 325 000 9 214 793 Greece 148 275 000 151 362 989 138 437 455,42 Spain 760 725 000 776 526 590 710 401 694,38 France 881 475 000 899 844 557 834 254 717,2 Ireland 107 550 000 109 856 357 100 452 340,26 Italy 1 084 200 000 1 106 736 689 1 013 338 643,59 Cyprus 16 875 000 9 054 536 Latvia 11 175 000 5 929 519 Lithuania 37 500 000 20 032 159 Luxembourg 13 125 000 13 381 482 12 271 616,63 Hungary 165 225 000 88 141 497 Malta 10 725 000 5 689 133 Netherlands 1 110 450 000 1 133 579 782 1 038 006 350,37 Austria 160 875 000 164 263 700 150 251 468,89 Poland 185 550 000 98 958 863 Portugal 86 025 000 87 820 982 80 331 874,19 Slovenia 30 600 000 16 346 241 Slovakia 51 975 000 27 724 508 Finland 76 125 000 77 724 775 71 099 042,53 Sweden 279 300 000 285 097 679 261 678 692,84 United Kingdom 1 848 375 000 1 886 869 068 1 728 841 486,38 Article 1 2 0 — Total 10 749 900 000 10 664 400 000 9 462 147 061,87

CHAPTER 1 3 —

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Financial year 2005 Financial year 2004 Financial year 2003 15 313 493 929 13 579 913 763 21 534 865 234,38

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(c) thereof.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,3144 %):

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 371 009 090 338 094 428 558 192 650,04 Czech Republic 130 192 846 78 643 405 Denmark 245 658 623 224 371 540 376 027 597,34 Germany 3 044 023 939 2 820 402 170 4 907 546 297,04 Estonia 13 307 426 7 666 096 Greece 276 501 911 245 612 928 386 364 237,96 Spain 1 313 797 064 1 170 015 369 1 841 418 957,96 France 2 458 793 967 2 260 620 415 3 738 658 704,96 Ireland 197 791 248 176 029 002 283 082 435,04 Italy 1 811 071 404 1 644 639 094 2 476 245 305,04 Cyprus 20 164 214 11 966 904 Latvia 14 827 349 8 316 335 Lithuania 26 054 036 15 275 095 Luxembourg 36 789 380 32 925 249 51 043 049,04 Hungary 130 894 494 72 805 678 Malta 7 261 368 4 384 662 Netherlands 709 063 974 662 714 078 1 127 686 689,96 Austria 348 021 621 317 906 880 530 273 360,04 Poland 303 824 226 180 997 606 Portugal 216 365 122 196 887 528 332 373 222,— Slovenia 42 651 223 25 414 328 Slovakia 49 397 043 28 491 349 Finland 209 193 032 191 496 722 301 691 483,04 Sweden 388 695 215 361 362 181 567 529 024,63 United Kingdom 2 948 144 114 2 502 874 721 4 056 732 220,29 Article 1 3 0 — Total 15 313 493 929 13 579 913 763 21 534 865 234,38

CHAPTER 1 4 —

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0

Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Financial year 2005 Financial year 2004 Financial year 2003 77 137 049 843 68 568 236 646 50 477 949 362,48

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,7288 %.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 2 143 952 896 1 957 127 239 1 486 121 200,96 Czech Republic 603 675 496 365 130 355 Denmark 1 468 543 981 1 336 241 458 1 021 739 666,54 Germany 16 237 343 858 15 029 913 389 11 585 668 062,68 Estonia 61 703 595 35 592 613 Greece 1 282 078 345 1 140 346 543 824 062 428,96 Spain 6 091 787 073 5 432 218 047 3 927 496 463,96 France 12 205 154 081 11 162 121 106 8 532 470 990,96 Ireland 917 114 373 817 278 085 603 776 374,96 Italy 10 112 607 486 9 240 102 022 7 002 026 439,04 Cyprus 93 497 011 55 560 664 Latvia 77 907 860 44 050 067 Lithuania 135 949 208 78 586 940 Luxembourg 170 584 235 152 867 335 108 867 888,— Hungary 606 928 885 338 026 601 Malta 33 669 360 20 357 373 Netherlands 3 426 322 765 3 186 608 871 2 469 688 499,96 Austria 1 730 658 182 1 585 928 468 1 189 185 865,04 Poland 1 408 765 890 840 346 619 Portugal 1 003 237 329 914 121 313 708 906 926,04 Slovenia 197 764 311 117 995 176 Slovakia 252 792 048 146 102 942 Finland 1 116 533 799 1 019 244 883 780 675 172,96 Sweden 2 088 584 079 1 931 870 565 1 429 009 314,01 United Kingdom 13 669 893 697 11 620 497 972 8 808 254 068,41 Item 1 4 0 0 — Total 77 137 049 843 68 568 236 646 50 477 949 362,48

1 4 0 2

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

Financial year 2005 Financial year 2004 Financial year 2003 223 000 000 221 000 000 146 361 100,75

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 6 198 079 6 307 952 4 316 876,15 Czech Republic 1 745 201 1 176 839 Denmark 4 245 500 4 306 795 2 968 712,63 Germany 46 941 485 48 442 414 33 653 979,95 Estonia 178 383 114 717 Greece 3 706 435 3 675 413 2 393 731,42 Spain 17 611 103 17 508 401 11 408 567,90 France 35 284 592 35 976 261 24 785 070,29 Ireland 2 651 339 2 634 142 1 753 845,86 Italy 29 235 127 29 781 465 20 339 444,44 Cyprus 270 296 179 076 Latvia 225 228 141 976 Lithuania 393 023 253 291 Luxembourg 493 152 492 702 316 238,64 Hungary 1 754 606 1 089 482 Malta 97 337 65 613 Netherlands 9 905 356 10 270 653 7 173 936,63 Austria 5 003 261 5 111 553 3 454 340,31 Poland 4 072 684 2 708 493 Portugal 2 900 317 2 946 274 2 059 228,40 Slovenia 571 728 380 306 Slovakia 730 811 470 900 Finland 3 227 853 3 285 094 2 267 700,86 Sweden 6 038 010 6 226 548 4 258 833,38 United Kingdom 39 519 094 37 453 640 25 210 593,89 Item 1 4 0 2 — Total 223 000 000 221 000 000 146 361 100,75

1 4 0 3

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve

Financial year 2005 Financial year 2004 Financial year 2003 223 000 000 221 000 000 0,—

Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 6 198 079 6 307 952 0,— Czech Republic 1 745 201 1 176 839 Denmark 4 245 500 4 306 795 0,— Germany 46 941 485 48 442 414 0,— Estonia 178 383 114 717 Greece 3 706 435 3 675 413 0,— Spain 17 611 103 17 508 401 0,— France 35 284 592 35 976 261 0,— Ireland 2 651 339 2 634 142 0,— Italy 29 235 127 29 781 465 0,— Cyprus 270 296 179 076 Latvia 225 228 141 976 Lithuania 393 023 253 291 Luxembourg 493 152 492 702 0,— Hungary 1 754 606 1 089 482 Malta 97 337 65 613 Netherlands 9 905 356 10 270 653 0,— Austria 5 003 261 5 111 553 0,— Poland 4 072 684 2 708 493 Portugal 2 900 317 2 946 274 0,— Slovenia 571 728 380 306 Slovakia 730 811 470 900 Finland 3 227 853 3 285 094 0,— Sweden 6 038 010 6 226 548 0,— United Kingdom 39 519 094 37 453 640 0,— Item 1 4 0 3 — Total 223 000 000 221 000 000 0,—

CHAPTER 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 2000/597/EC, Euratom

Financial year 2005 Financial year 2004 Financial year 2003 0 0 281 135 265,40

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium 248 903 663 259 270 268 293 160 920,04 Czech Republic 70 084 115 50 571 316 Denmark 170 491 608 177 018 476 201 521 623,50 Germany 327 163 174 302 090 131 379 120 871,04 Estonia 7 163 521 4 929 651 Greece 148 843 753 151 067 313 162 559 352,04 Spain 707 230 145 719 632 633 774 760 818,— France 1 416 965 627 1 478 701 062 1 683 164 903,04 Ireland 106 473 014 108 268 846 119 104 443,— Italy 1 174 030 013 1 224 081 744 1 381 260 501,— Cyprus 10 854 599 7 695 268 Latvia 9 044 766 6 101 026 Lithuania 15 783 115 10 884 455 Luxembourg 19 804 092 20 251 088 21 475 914,— Hungary 70 461 820 46 817 389 Malta 3 908 867 2 819 539 Netherlands 69 036 330 56 217 262 80 460 248,04 Austria 34 870 705 27 978 506 38 742 614,04 Poland 163 551 630 116 389 760 Portugal 116 471 517 121 098 145 139 843 107,— Slovenia 22 959 582 16 342 578 Slovakia 29 348 064 20 235 562 Finland 129 624 747 135 024 381 154 000 530,— Sweden 42 082 486 34 081 520 46 704 373,34 United Kingdom –5 115 150 953 –5 097 567 919 –5 194 744 952,68 Article 1 5 0 — Total 0 0 281 135 265,40

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Financial year 2005 Financial year 2004 Financial year 2003 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 5 469 843 706 7 413 481 988,34 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. 0,— 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. 223 160 000 263 330 000,— CHAPTER 3 0 — TOTAL p.m. 5 693 003 706 7 676 811 988,34 CHAPTER 3 1 3 1 0 Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. – 274 766 759,54 Article 3 1 0 — Total p.m. p.m. – 274 766 759,54 CHAPTER 3 1 — TOTAL p.m. p.m. – 274 766 759,54 CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. 610 850 456,41 Article 3 2 0 — Total p.m. p.m. 610 850 456,41 CHAPTER 3 2 — TOTAL p.m. p.m. 610 850 456,41 CHAPTER 3 3 3 3 0 Refunds to Greece, Spain and Portugal p.m. p.m. 0,— CHAPTER 3 3 — TOTAL p.m. p.m. 0,— CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy from 2000 p.m. p.m. –52 037,97 CHAPTER 3 4 — TOTAL p.m. p.m. –52 037,97 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 3 5 0 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 0 3 5 0 1 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001 p.m. Article 3 5 0 — Total p.m. 0 3 5 9 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years 3 5 9 9 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 1999 — — –1 011 511,56 Article 3 5 9 — Total — — –1 011 511,56 CHAPTER 3 5 — TOTAL p.m. 0 –1 011 511,56 Title 3 — Total p.m. 5 693 003 706 8 011 832 135,68 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) 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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 3 — REFUNDS TO MEMBER STATES CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

Financial year 2005 Financial year 2004 Financial year 2003 p.m. 5 469 843 706 7 413 481 988,34

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

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

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

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

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

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

3 0 1

Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 0,—

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), and in particular Article 12 thereof.

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

Financial year 2005 Financial year 2004 Financial year 2003 p.m. 223 160 000 263 330 000,—

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 4(3) thereof.

CHAPTER 3 1 —

BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000

3 1 0

Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3

Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. – 274 766 759,54

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5), (6) and (9) thereof, as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. 4 556 753,59 Czech Republic p.m. — Denmark p.m. p.m. 4 627 735,72 Germany p.m. p.m. – 133 632 123,39 Estonia p.m. — Greece p.m. p.m. 1 173 983,62 Spain p.m. p.m. 39 272 176,12 France p.m. p.m. –54 446 252,29 Ireland p.m. p.m. 6 851 735,55 Italy p.m. p.m. – 106 510 154,95 Cyprus p.m. — Latvia p.m. — Lithuania p.m. — Luxembourg p.m. p.m. 3 899 184,92 Hungary p.m. — Malta p.m. — Netherlands p.m. p.m. –17 468 724,4 Austria p.m. p.m. –18 703 748,43 Poland p.m. — Portugal p.m. p.m. 1 861 928,13 Slovenia p.m. — Slovakia p.m. — Finland p.m. p.m. 16 185 743,97 Sweden p.m. p.m. 27 417 192,47 United Kingdom p.m. p.m. –49 852 190,17 Item 3 1 0 3 — Total p.m. p.m. – 274 766 759,54

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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000

3 2 0

Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 610 850 456,41

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(7), (8) and (9) thereof, as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. –25 927 432,93 Czech Republic p.m. — Denmark p.m. p.m. –36 206 215,— Germany p.m. p.m. 86 753 048,05 Estonia p.m. — Greece p.m. p.m. 3 259 382,85 Spain p.m. p.m. 68 809 773,62 France p.m. p.m. 229 798 019,35 Ireland p.m. p.m. –1 318 415,33 Italy p.m. p.m. –77 111 168,57 Cyprus p.m. — Latvia p.m. — Lithuania p.m. — Luxembourg p.m. p.m. 4 680 217,86 Hungary p.m. — Malta p.m. — Netherlands p.m. p.m. –37 575 081,83 Austria p.m. p.m. 19 148 729,26 Poland p.m. — Portugal p.m. p.m. 6 062 727,93 Slovenia p.m. — Slovakia p.m. — Finland p.m. p.m. 4 714 656,98 Sweden p.m. p.m. 149 461 632,18 United Kingdom p.m. p.m. 216 300 581,99 Item 3 2 0 3 — Total p.m. p.m. 610 850 456,41

CHAPTER 3 3 —

REFUNDS TO MEMBER STATES

3 3 0

Refunds to Greece, Spain and Portugal

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 0,—

Act of 28 May 1979 concerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties (OJ L 291, 19.11.1979, p. 17).

Act of 12 June 1985 concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties (OJ L 302, 15.11.1985, p. 23).

Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the Communities' own resources (OJ L 293, 12.11.1994, p. 9), and in particular Article 9 thereof.

Article 127 of the Act of Accession provided that during the transitional period (1981 to 1985) a decreasing proportion of the GNP-based financial contributions or of the VAT own resources paid by Greece into the general budget of the European Communities should be refunded.

Only the corrections to the VAT balances for 1981 to 1985 entered in Chapter 3 1 may lead to adjustments of the financial contributions made by Greece for the years in question.

Articles 187 and 374 of the Act of Accession of Spain and Portugal provided that during the transitional period (1986 to 1991) a decreasing proportion of the VAT own resources or of the GNP-based financial contributions paid by Spain and Portugal into the general budget, but not including their share in financing the United Kingdom's rebate, should be refunded.

With effect from 1988, Spain and Portugal also receive a refund of a proportion of their payments in respect of the additional resource and their share in financing the United Kingdom's rebate.

Only the adjustments to the VAT and GNP bases for 1986 to 1991 entered in Chapters 3 1 and 3 2 may lead to positive or negative refunds to Spain and Portugal.

Member State Budget 2005 Budget 2004 Outturn 2003 Greece p.m. p.m. 0,— Spain p.m. p.m. 0,— Portugal p.m. p.m. 0,— Article 3 3 0 — Total p.m. p.m. 0,—

CHAPTER 3 4 —

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY

3 4 0

Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy from 2000

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. –52 037,97

Protocol on the position of Denmark and Protocol on the position of the United Kingdom and Ireland on justice and home affairs policy annexed to the Treaty of Amsterdam, and in particular Articles 3 and 5, respectively, thereof.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. p.m. 57 763,53 Czech Republic p.m. p.m. Denmark p.m. p.m. –1 922 472,73 Germany p.m. p.m. 457 645,60 Estonia p.m. p.m. Greece p.m. p.m. 29 419,15 Spain p.m. p.m. 142 718,97 France p.m. p.m. 322 795,96 Ireland p.m. p.m. 23 052,98 Italy p.m. p.m. 268 215,96 Cyprus p.m. p.m. Latvia p.m. p.m. Lithuania p.m. p.m. Luxembourg p.m. p.m. 4 477,09 Hungary p.m. p.m. Malta p.m. p.m. Netherlands p.m. p.m. 93 365,66 Austria p.m. p.m. 46 745,37 Poland p.m. p.m. Portugal p.m. p.m. 26 527,34 Slovenia p.m. p.m. Slovakia p.m. p.m. Finland p.m. p.m. 29 903,03 Sweden p.m. p.m. 52 343,13 United Kingdom p.m. p.m. 315 460,99 Article 3 4 0 — Total p.m. p.m. –52 037,97

CHAPTER 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 in respect of the financial year 2000

3 5 0 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000

Financial year 2005 Financial year 2004 Financial year 2003 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium –3 078 908 Czech Republic — Denmark –16 290 924 Germany 49 233 892 Estonia — Greece –1 603 327 Spain –3 468 605 France 16 635 782 Ireland –1 552 469 Italy –4 564 420 Cyprus — Latvia — Lithuania — Luxembourg – 233 413 Hungary — Malta — Netherlands –9 171 563 Austria –2 610 155 Poland — Portugal –1 401 699 Slovenia — Slovakia — Finland –2 235 647 Sweden –3 881 694 United Kingdom –15 776 850 Item 3 5 0 0 — Total 0

3 5 0 1

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001

Financial year 2005 Financial year 2004 Financial year 2003 p.m.

New item

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium p.m. Czech Republic p.m. Denmark p.m. Germany p.m. Estonia p.m. Greece p.m. Spain p.m. France p.m. Ireland p.m. Italy p.m. Cyprus p.m. Latvia p.m. Lithuania p.m. Luxembourg p.m. Hungary p.m. Malta p.m. Netherlands p.m. Austria p.m. Poland p.m. Portugal p.m. Slovenia p.m. Slovakia p.m. Finland p.m. Sweden p.m. United Kingdom p.m. Item 3 5 0 1 — Total p.m.

3 5 9

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1991 and subsequent financial years

3 5 9 9

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 1999

Financial year 2005 Financial year 2004 Financial year 2003 — — –1 011 511,56

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 1999.

Member State Budget 2005 Budget 2004 Outturn 2003 Belgium — — 1 805 097,— Denmark — — –8 984 239,69 Germany — — 55 807 643,— Greece — — –1 470 746,84 Spain — — 12 928 210,— France — — –40 957 487,— Ireland — — 9 753 152,— Italy — — –56 634 761,— Luxembourg — — 1 775 608,— Netherlands — — 5 864 299,— Austria — — 7 043 861,— Portugal — — 3 997 886,— Finland — — 2 194 022,— Sweden — — –3 988 706,36 United Kingdom — — 9 854 651,33 Item 3 5 9 9 — Total — — –1 011 511,56

TITLE 4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES

Article Item Heading Financial year 2005 Financial year 2004 Financial year 2003 CHAPTER 4 0 4 0 0 Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension 469 705 077 455 129 858 382 624 376,99 4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment p.m. p.m. 23 144 899,18 4 0 4 Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment 27 156 207 20 412 099 CHAPTER 4 0 — TOTAL 496 861 284 475 541 957 405 769 276,17 CHAPTER 4 1 4 1 0 Staff contributions to the pension scheme 241 640 538 204 981 963 173 757 707,60 4 1 1 Transfer or purchase of pension rights by staff 65 097 000 49 602 000 34 539 922,84 4 1 2 Contribution to the pensions scheme by officials and temporary staff on leave on personal grounds 100 000 100 000 41 945,04 CHAPTER 4 1 — TOTAL 306 837 538 254 683 963 208 339 575,48 CHAPTER 4 2 4 2 0 Employer's contribution by the decentralised agencies to the pension scheme 7 931 460 6 642 286 5 303 620,96 4 2 1 Contributions by members of the European Parliament to a pension scheme 1 445 000 6 408 254 1 460 618,16 CHAPTER 4 2 — TOTAL 9 376 460 13 050 540 6 764 239,12 Title 4 — Total 813 075 282 743 276 460 620 873 090,77 CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME CHAPTER 4 2 — OTHER CONTRIBUTIONS TO THE PENSION SCHEME

CHAPTER 4 0 —

MISCELLANEOUS TAXES AND DEDUCTIONS

4 0 0

Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Financial year 2005 Financial year 2004 Financial year 2003 469 705 077 455 129 858 382 624 376,99

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Beginning in July 2000, the Board of Governors of the European Investment Bank decided to apply the Bank's specific indexing arrangement exclusively to salaries and to retain the indexing arrangement decided by the Council of the European Union, which applies to all the other institutions, for the income bands for the purposes of applying the Community tax.

Parliament 40 300 754 Council 25 929 694 Commission: 337 644 979 — administration (279 512 000) — research and technological development (39 368 860) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (p.m.) — European Agency for the Management of Operational Cooperation at the External Borders (p.m.) — European Agency for Reconstruction (859 361) — European Aviation Safety Agency (p.m.) — European Agency for Safety and Health at Work (211 722) — European Maritime Safety Agency (p.m.) — European Environment Agency (793 235) — European Agency for the Evaluation of Medicinal Products (2 011 729) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (p.m.) — Translation Centre for the bodies of the European Union (727 243) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (500 292) — European Police College (p.m.) — Eurojust (79 002) — European Training Foundation (694 660) — European Foundation for the Improvement of Living and Working Conditions (589 819) — European Monitoring Centre for Drugs and Drug Addiction (423 840) — European Monitoring Centre on Racism and Xenophobia (213 228) — Community Plant Variety Office (234 148) — Executive Agency for Education and Culture (729 000) — Executive Agency for the Public Health Programme (74 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (780 000) — Office for Harmonization in the Internal Market (2 469 132) — European Personnel Selection Office (266 000) — Publications Office (2 648 708) — European Anti-fraud Office (2 532 000) — Infrastructure and Logistics Office in Brussels (1 000 000) — Infrastructure and Logistics Office in Luxembourg (927 000) Court of Justice 18 376 000 Court of Auditors 7 749 000 European Economic and Social Committee 4 115 897 Committee of the Regions 2 235 854 Ombudsman 470 826 European Data-protection Supervisor 392 073 European Investment Bank 22 100 000 European Central Bank 10 000 000 European Investment Fund 390 000 Total 469 705 077

4 0 3

Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 23 144 899,18

Legal basis

Staff Regulations of officials of the European Communities.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Parliament p.m. Council p.m. Commission: p.m. — administration (p.m.) — research and technological development (p.m.) — European Agency for Reconstruction (p.m.) — European Aviation Safety Agency (p.m.) — European Agency for Safety and Health at Work (p.m.) — European Maritime Safety Agency (p.m.) — European Environment Agency (p.m.) — European Agency for the Evaluation of Medicinal Products (p.m.) — European Food Safety Authority (p.m.) — Translation Centre for the bodies of the European Union (p.m.) — European Centre for the Development of Vocational Training (p.m.) — Eurojust (p.m.) — European Training Foundation (p.m.) — European Foundation for the Improvement of Living and Working Conditions (p.m.) — European Monitoring Centre for Drugs and Drug Addiction (p.m.) — European Monitoring Centre on Racism and Xenophobia (p.m.) — Community Plant Variety Office (p.m.) — Office for Administration and Payment of Individual Entitlements (p.m.) — Office for Harmonization in the Internal Market (p.m.) — European Personnel Selection Office (p.m.) — Publications Office (p.m.) — European Anti-fraud Office (p.m.) — Infrastructure and Logistics Office in Brussels (p.m.) — Infrastructure and Logistics Office in Luxembourg (p.m.) Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

4 0 4

Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Financial year 2005 Financial year 2004 Financial year 2003 27 156 207 20 412 099

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Parliament 8 066 604 Council 2 013 509 Commission: 11 642 256 — administration (7 674 000) — research and technological development (3 026 095) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (p.m.) — European Agency for the management of operational cooperation at the external borders (p.m.) — European Agency for Reconstruction (36 707) — European Aviation Safety Agency (p.m.) — European Agency for Safety and Health at Work (9 592) — European Maritime Safety Agency (p.m.) — European Environment Agency (26 121) — European Agency for the Evaluation of Medicinal Products (55 382) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (p.m.) — Translation Centre for the bodies of the European Union (30 668) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (23 103) — European Police College (p.m.) — Eurojust (2 413) — European Training Foundation (15 793) — European Foundation for the Improvement of Living and Working Conditions (19 926) — European Monitoring Centre for Drugs and Drug Addiction (20 780) — European Monitoring Centre on Racism and Xenophobia (8 105) — Community Plant Variety Office (6 557) — Executive Agency for Education and Culture (34 000) — Executive Agency for the Public Health Programme (3 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (14 000) — Office for Harmonization in the Internal Market (92 356) — European Personnel Selection Office (1 000) — Publications Office (374 658) — European Anti-fraud Office (128 000) — Infrastructure and Logistics Office in Brussels (2 000) — Infrastructure and Logistics Office in Luxembourg (38 000) Court of Justice 1 254 000 Court of Auditors 700 000 European Economic and Social Committee 3 319 072 Committee of the Regions 114 751 Ombudsman 25 617 European Data-protection Supervisor 20 398 Total 27 156 207

CHAPTER 4 1 —

CONTRIBUTIONS TO THE PENSION SCHEME

New chapter

4 1 0

Staff contributions to the pension scheme

Financial year 2005 Financial year 2004 Financial year 2003 241 640 538 204 981 963 173 757 707,60

Former Article 4 0 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Parliament 37 235 445 Council 17 673 957 Commission: 165 666 064 — administration (122 662 000) — research and technological development (27 295 195) — Community Fisheries Control Agency (p.m.) — European Agency for Networks and Information Security (ENISA) (p.m.) — European Agency for the Management of Operational Cooperation at the External Borders (p.m.) — European Agency for Reconstruction (596 148) — European Aviation Safety Agency (p.m.) — European Agency for Safety and Health at Work (162 003) — European Maritime Safety Agency (p.m.) — European Environment Agency (443 207) — European Agency for the Evaluation of Medicinal Products (1 135 928) — Executive Agency for Intelligent Energy (p.m.) — European Railway Agency (p.m.) — European Food Safety Authority (p.m.) — Translation Centre for the bodies of the European Union (679 488) — European Centre for Disease Prevention and Control (p.m.) — European Centre for the Development of Vocational Training (423 884) — European Police College (p.m.) — Eurojust (53 095) — European Training Foundation (493 412) — European Foundation for the Improvement of Living and Working Conditions (404 174) — European Monitoring Centre for Drugs and Drug Addiction (346 751) — European Monitoring Centre on Racism and Xenophobia (152 432) — Community Plant Variety Office (156 237) — Executive Agency for Education and Culture (567 000) — Executive Agency for the Public Health Programme (58 000) — Galileo Supervisory Authority (p.m.) — Office for Administration and Payment of Individual Entitlements (827 000) — Office for Harmonization in the Internal Market (2 374 132) — European Personnel Selection Office (255 000) — Publications Office (2 536 978) — European Anti-fraud Office (2 085 000) — Infrastructure and Logistics Office in Brussels (1 066 000) — Infrastructure and Logistics Office in Luxembourg (893 000) Court of Justice 10 533 000 Court of Auditors 4 993 000 European Economic and Social Committee 3 216 719 Committee of the Regions 2 001 302 Ombudsman 269 980 European Data-protection Supervisor 51 071 Total 241 640 538

4 1 1

Transfer or purchase of pension rights by staff

Financial year 2005 Financial year 2004 Financial year 2003 65 097 000 49 602 000 34 539 922,84

Former Article 5 5 0

Legal basis

Staff Regulations of officials of the European Communities.

Parliament 2 500 000 Council p.m. Commission 61 500 000 Court of Justice 250 000 Court of Auditors 847 000 European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 65 097 000

4 1 2

Contribution to the pensions scheme by officials and temporary staff on leave on personal grounds

Financial year 2005 Financial year 2004 Financial year 2003 100 000 100 000 41 945,04

Former Article 5 6 2

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

CHAPTER 4 2 —

OTHER CONTRIBUTIONS TO THE PENSION SCHEME

New chapter

4 2 0

Employer's contribution by the decentralised agencies to the pension scheme

Financial year 2005 Financial year 2004 Financial year 2003 7 931 460 6 642 286 5 303 620,96

Former Article 5 6 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

4 2 1

Contributions by members of the European Parliament to a pension scheme

Financial year 2005 Financial year 2004 Financial year 2003 1 445 000 6 408 254 1 460 618,16

Former Article 9 1 0

Rules governing the payment of expenses and allowances to members of the European Parliament, and in particular Annex III thereto.

Parliament 1 445 000

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Article Item Heading Financial year 2005 Financial year 2004 Financial year 2003 CHAPTER 5 0 5 0 0 Proceeds from the sale of movable property (supply of goods) 5 0 0 0 Proceeds from the sale of vehicles — Assigned revenue p.m. p.m. 9 130,43 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. 2 000 86 375,23 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. Article 5 0 0 — Total p.m. 2 000 95 505,66 5 0 1 Proceeds from the sale of immovable property p.m. p.m. 0,— 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue 306 000 195 000 17 659 068,58 CHAPTER 5 0 — TOTAL 306 000 197 000 17 754 574,24 CHAPTER 5 1 5 1 0 Proceeds from the hiring-out of furniture and equipment — Assigned revenue p.m. 1 000 0,— 5 1 1 Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings 5 1 1 0 Proceeds from letting and subletting immovable property — Assigned revenue p.m. p.m. 154 276,08 5 1 1 1 Reimbursement of charges connected with lettings — Assigned revenue p.m. p.m. 145 842,05 Article 5 1 1 — Total p.m. p.m. 300 118,13 CHAPTER 5 1 — TOTAL p.m. 1 000 300 118,13 CHAPTER 5 2 5 2 0 Revenue from investments or loans granted, bank and other interest on the institutions' accounts 7 429 000 8 654 000 9 066 381,39 5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission 10 000 000 p.m. 10 804 597,26 5 2 2 Interest yielded by prefinancing 35 000 000 p.m. 35 089 533,22 CHAPTER 5 2 — TOTAL 52 429 000 8 654 000 54 960 511,87 CHAPTER 5 4 5 4 0 Revenue available for reuse (Article 27 of the previous Financial Regulation) but not used p.m. p.m. 65 455 987,67 CHAPTER 5 4 — TOTAL p.m. p.m. 65 455 987,67 CHAPTER 5 5 5 5 0 Proceeds from the supply of services and works for other institutions or bodies, including refunds by other institutions or bodies of mission allowances paid on their behalf — Assigned revenue p.m. 5 5 1 Revenue from third parties in respect of services or work supplied at their request — Assigned revenue p.m. CHAPTER 5 5 — TOTAL p.m. CHAPTER 5 7 5 7 0 Revenue arising from the repayment of amounts wrongly paid — Assigned revenue p.m. 5 7 1 Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each institution — Assigned revenue p.m. 5 7 2 Repayment of welfare expenditure incurred on behalf of another institution p.m. p.m. 0,— 5 7 3 Other contributions and refunds in connection with the administrative operation of the institution 1 000 000 1 000 000 102 215 833,15 CHAPTER 5 7 — TOTAL 1 000 000 1 000 000 102 215 833,15 CHAPTER 5 8 5 8 0 Revenue from payments connected with lettings — Assigned revenue p.m. 5 8 1 Revenue from insurance payments received — Assigned revenue p.m. 5 8 3 Revenue from miscellaneous compensation — Assigned revenue — p.m. 395 865,49 CHAPTER 5 8 — TOTAL p.m. p.m. 395 865,49 CHAPTER 5 9 5 9 0 Other revenue from administrative operations 300 000 300 000 107 526,70 CHAPTER 5 9 — TOTAL 300 000 300 000 107 526,70 Title 5 — Total 54 035 000 10 152 000 241 190 417,25 CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY CHAPTER 5 1 — PROCEEDS FROM LETTING AND HIRING CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST CHAPTER 5 4 — REVENUE AVAILABLE FOR REUSE (ARTICLE 27 OF THE FINANCIAL REGULATION) BUT NOT USED CHAPTER 5 5 — REVENUE FROM THE SUPPLY OF SERVICES AND WORKS CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS CONNECTED WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS CHAPTER 5 8 — MISCELLANEOUS COMPENSATION CHAPTER 5 9 — OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

CHAPTER 5 0 —

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY

5 0 0

Proceeds from the sale of movable property (supply of goods)

5 0 0 0

Proceeds from the sale of vehicles — Assigned revenue

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 9 130,43

Former Article 5 0 3

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions.

In accordance with Article 18(1)(e) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 0 0 1

Proceeds from the sale of other movable property — Assigned revenue

Financial year 2005 Financial year 2004 Financial year 2003 p.m. 2 000 86 375,23

Former Article 5 0 0

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to the institutions.

In accordance with Article 18(1)(e) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 0 0 2

Proceeds from the supply of goods to other institutions or bodies — Assigned revenue

Financial year 2005 Financial year 2004 Financial year 2003 p.m.

New item

In accordance with Article 18(1)(g) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 0 1

Proceeds from the sale of immovable property

Financial year 2005 Financial year 2004 Financial year 2003 p.m. p.m. 0,—

This article is intended to record revenue from the sale of immovable property belonging to the institutions.

5 0 2

Proceeds from the sale of publications, printed works and films — Assigned revenue

Financial year 2005 Financial year 2004 Financial year 2003 306 000 195 000 17 659 068,58

In accordance with Article 18(1)(j) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

This article also contains revenue from the sale of such products on an electronic medium.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors 126 000 European Economic and Social Committee 180 000 Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 306 000

CHAPTER 5 1 —

PROCEEDS FROM LETTING AND HIRING

5 1 0

Proceeds from the hiring-out of furniture and equipment — Assigned revenue

Financial year 2005 Financial year 2004 Financial year 2003 p.m. 1 000 0,—

In accordance with Article 18(1)(e) of the Financial Regulation, from 2003 this revenue is to be considered as assigned revenue and gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors p.m. European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total p.m.

5 1 1

Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings

5 1 1 0

Proceeds from letting and s