DEFINITIVE ADOPTION

of amending budget No 5 of the European Union for the financial year 2012

(2013/10/EU, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

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

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2),

Having regard to the general budget of the European Union for the financial year 2012, as definitively adopted on 1 December 2011 (3),

Having regard to draft amending budget No 5 of the European Union for the financial year 2012, which the Commission drew up on 19 September 2012,

Having regard to the position on draft amending budget No 5/2012, which the Council adopted on 20 November 2012,

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

Having regard to the Parliament's approval of 21 November 2012 of the Council position,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 5 of the European Union for the financial year 2012 has been definitively adopted.

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

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

(3) OJ L 56, 29.2.2012

DEFINITIVE ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2012

SECTION III

COMMISSION

EXPENDITURE

Title Heading Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 01 ECONOMIC AND FINANCIAL AFFAIRS 610 876 707 510 674 444 610 876 707 510 674 444 40 01 40 329 267 329 267 329 267 329 267 611 205 974 511 003 711 611 205 974 511 003 711 02 ENTERPRISE 1 148 387 855 1 078 900 247 1 148 387 855 1 078 900 247 40 01 40 52 383 52 383 52 383 52 383 1 148 440 238 1 078 952 630 1 148 440 238 1 078 952 630 03 COMPETITION 91 734 206 91 734 206 91 734 206 91 734 206 40 01 40 14 967 14 967 14 967 14 967 91 749 173 91 749 173 91 749 173 91 749 173 04 EMPLOYMENT AND SOCIAL AFFAIRS 11 581 076 153 9 074 731 712 11 581 076 153 9 074 731 712 40 01 40 16 966 16 966 16 966 16 966 11 581 093 119 9 074 748 678 11 581 093 119 9 074 748 678 05 AGRICULTURE AND RURAL DEVELOPMENT 58 586 881 323 55 879 670 842 58 586 881 323 55 879 670 842 40 01 40 498 392 498 392 498 392 498 392 58 587 379 715 55 880 169 234 58 587 379 715 55 880 169 234 06 MOBILITY AND TRANSPORT 1 664 247 628 1 079 420 609 1 664 247 628 1 079 420 609 40 01 40 59 867 59 867 59 867 59 867 1 664 307 495 1 079 480 476 1 664 307 495 1 079 480 476 07 ENVIRONMENT AND CLIMATE ACTION 488 335 603 388 770 703 488 335 603 388 770 703 40 01 40, 40 02 41 4 273 840 4 273 840 4 273 840 4 273 840 492 609 443 393 044 543 492 609 443 393 044 543 08 RESEARCH 6 580 024 910 4 217 590 729 6 580 024 910 4 217 590 729 40 01 40 4 490 4 490 4 490 4 490 6 580 029 400 4 217 595 219 6 580 029 400 4 217 595 219 09 INFORMATION SOCIETY AND MEDIA 1 677 451 177 1 356 450 156 1 677 451 177 1 356 450 156 40 01 40, 40 02 41 416 680 416 680 416 680 416 680 1 677 867 857 1 356 866 836 1 677 867 857 1 356 866 836 10 DIRECT RESEARCH 410 893 864 404 081 551 410 893 864 404 081 551 11 MARITIME AFFAIRS AND FISHERIES 913 873 159 685 624 620 913 873 159 685 624 620 40 01 40, 40 02 41 119 219 779 120 819 779 119 219 779 120 819 779 1 033 092 938 806 444 399 1 033 092 938 806 444 399 12 INTERNAL MARKET 101 005 521 97 680 011 101 005 521 97 680 011 40 01 40 97 284 97 284 97 284 97 284 101 102 805 97 777 295 101 102 805 97 777 295 13 REGIONAL POLICY 42 063 508 957 35 556 252 521 670 192 359 670 192 359 42 733 701 316 36 226 444 880 40 01 40 16 463 16 463 16 463 16 463 42 063 525 420 35 556 268 984 42 733 717 779 36 226 461 343 14 TAXATION AND CUSTOMS UNION 142 810 235 110 215 126 142 810 235 110 215 126 40 01 40 151 912 151 912 151 912 151 912 142 962 147 110 367 038 142 962 147 110 367 038 15 EDUCATION AND CULTURE 2 696 893 431 2 112 018 336 2 696 893 431 2 112 018 336 40 01 40 29 933 29 933 29 933 29 933 2 696 923 364 2 112 048 269 2 696 923 364 2 112 048 269 16 COMMUNICATION 254 388 869 245 003 869 p.m. 254 388 869 245 003 869 40 01 40, 40 02 41 7 805 987 7 905 987 7 805 987 7 905 987 262 194 856 252 909 856 262 194 856 252 909 856 17 HEALTH AND CONSUMER PROTECTION 686 380 880 591 324 297 686 380 880 591 324 297 40 01 40 280 045 280 045 280 045 280 045 686 660 925 591 604 342 686 660 925 591 604 342 18 HOME AFFAIRS 1 249 268 924 740 261 722 1 249 268 924 740 261 722 40 01 40, 40 02 41 14 779 662 15 699 634 14 779 662 15 699 634 1 264 048 586 755 961 356 1 264 048 586 755 961 356 19 EXTERNAL RELATIONS 4 817 156 439 3 276 409 777 4 817 156 439 3 276 409 777 40 01 40 16 345 16 345 16 345 16 345 4 817 172 784 3 276 426 122 4 817 172 784 3 276 426 122 20 TRADE 104 305 507 101 676 083 104 305 507 101 676 083 40 01 40 37 417 37 417 37 417 37 417 104 342 924 101 713 500 104 342 924 101 713 500 21 DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES 1 497 912 576 1 309 859 220 1 497 912 576 1 309 859 220 40 01 40, 40 02 41 29 933 29 933 29 933 29 933 1 497 942 509 1 309 889 153 1 497 942 509 1 309 889 153 22 ENLARGEMENT 1 087 530 479 921 317 913 1 087 530 479 921 317 913 40 01 40 8 082 8 082 8 082 8 082 1 087 538 561 921 325 995 1 087 538 561 921 325 995 23 HUMANITARIAN AID 899 720 579 842 147 753 899 720 579 842 147 753 40 01 40 13 470 13 470 13 470 13 470 899 734 049 842 161 223 899 734 049 842 161 223 24 FIGHT AGAINST FRAUD 78 842 000 74 068 792 78 842 000 74 068 792 25 COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE 194 061 667 193 061 667 194 061 667 193 061 667 26 COMMISSION'S ADMINISTRATION 1 015 969 713 999 321 141 1 015 969 713 999 321 141 40 01 40 1 502 275 1 502 275 1 502 275 1 502 275 1 017 471 988 1 000 823 416 1 017 471 988 1 000 823 416 27 BUDGET 68 585 186 68 585 186 68 585 186 68 585 186 40 01 40 100 293 100 293 100 293 100 293 68 685 479 68 685 479 68 685 479 68 685 479 28 AUDIT 11 809 925 11 809 925 11 809 925 11 809 925 29 STATISTICS 134 296 280 121 927 987 134 296 280 121 927 987 40 01 40 29 933 29 933 29 933 29 933 134 326 213 121 957 920 134 326 213 121 957 920 30 PENSIONS AND RELATED EXPENDITURE 1 334 531 857 1 334 531 857 1 334 531 857 1 334 531 857 31 LANGUAGE SERVICES 399 036 112 399 036 112 399 036 112 399 036 112 32 ENERGY 718 266 162 1 320 465 947 718 266 162 1 320 465 947 40 01 40 23 947 23 947 23 947 23 947 718 290 109 1 320 489 894 718 290 109 1 320 489 894 33 JUSTICE 217 680 614 187 145 069 217 680 614 187 145 069 40 01 40 6 413 6 413 6 413 6 413 217 687 027 187 151 482 217 687 027 187 151 482 40 RESERVES 758 937 000 90 000 000 758 937 000 90 000 000 Total 144 286 681 498 125 471 770 130 670 192 359 670 192 359 144 956 873 857 126 141 962 489 40 01 40, 40 02 41 149 816 025 152 435 997 149 816 025 152 435 997 Total including reserves 144 436 497 523 125 624 206 127 145 106 689 882 126 294 398 486

TITLE 10

DIRECT RESEARCH

Title Chapter Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 10 01 ADMINISTRATIVE EXPENDITURE OF THE ‘DIRECT RESEARCH’ POLICY AREA 1 340 064 100 340 064 100 340 064 100 340 064 100 10 02 DIRECTLY FINANCED RESEARCH OPERATIONAL APPROPRIATIONS — SEVENTH FRAMEWORK PROGRAMME (2007 TO 2013) — EU 1 31 531 064 29 032 034 31 531 064 29 032 034 10 03 DIRECTLY FINANCED RESEARCH OPERATIONAL APPROPRIATIONS — SEVENTH FRAMEWORK PROGRAMME (2007 TO 2011 AND 2012 TO 2013) — EURATOM 1 9 894 900 9 072 511 9 894 900 9 072 511 10 04 COMPLETION OF PREVIOUS FRAMEWORK PROGRAMMES AND OTHER ACTIVITIES 1 p.m. 56 250 p.m. 56 250 10 05 HISTORICAL LIABILITIES RESULTING FROM NUCLEAR ACTIVITIES CARRIED OUT BY THE JOINT RESEARCH CENTRE PURSUANT TO THE EURATOM TREATY 1 29 403 800 25 856 656 29 403 800 25 856 656 Title 10 — Total 410 893 864 404 081 551 410 893 864 404 081 551

Remarks

These remarks apply to all the budget headings in the ‘Direct research’ policy area (with the exception of Chapter 10 05).

The appropriations cover not only expenditure on operations and staff covered by the Staff Regulations, but also other expenditure on staff, contracting, infrastructure, information and publications and any other administrative expenditure arising from research and technological development operations, including exploratory research.

In accordance with Article 18 of the Financial Regulation, any revenue entered in Items 6 2 2 4 and 6 2 2 5 of the statement of revenue may give rise to the provision of additional appropriations.

Miscellaneous revenue may give rise to the provision of additional appropriations to be used in Chapters 10 02, 10 03 or 10 04 or Article 10 01 05, depending on their purpose.

Any revenue from the contributions from candidate countries and, if applicable, the western Balkan potential candidate countries for participating in Union programmes entered in Item 6 0 3 1 of the statement of revenue may give rise to the provision of additional appropriations in accordance with Article 18(1)(d) of the Financial Regulation.

The possibility of third countries or organisations from third countries taking part in European cooperation in the field of scientific and technical research is envisaged for some of these projects. Any financial contribution will be entered in Item 6 0 1 3 of the statement of revenue and may give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation.

The additional appropriations will be provided under Articles 10 02 02 and 10 03 02.

The appropriations in this title cover the cost of the staff working in the financial and administrative departments of the Joint Research Centre and of the support which they need (approximately 15 % of the cost).

CHAPTER 10 04 — COMPLETION OF PREVIOUS FRAMEWORK PROGRAMMES AND OTHER ACTIVITIES

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 10 04 COMPLETION OF PREVIOUS FRAMEWORK PROGRAMMES AND OTHER ACTIVITIES 10 04 01 Completion of previous joint programmes 10 04 01 01 Completion of previous joint programmes — EC 1.1 — 6 351 — 6 351 10 04 01 02 Completion of previous joint programmes — Euratom 1.1 — 49 899 — 49 899 Article 10 04 01 — Subtotal — 56 250 — 56 250 10 04 02 Provision of services and work on behalf of outside bodies 1.1 p.m. p.m. p.m. p.m. 10 04 03 RTD support for the Union's policies on a competitive basis 1.1 p.m. p.m. p.m. p.m. 10 04 04 Operation of the high-flux reactor (HFR) 10 04 04 01 Operation of the high-flux reactor (HFR) — Completion of previous supplementary HFR programmes 1.1 p.m. p.m. p.m. p.m. 10 04 04 02 Operation of the high-flux reactor (HFR) — Supplementary HFR programmes (2009 to 2012) 1.1 p.m. p.m. p.m. p.m. Article 10 04 04 — Subtotal p.m. p.m. p.m. p.m. Chapter 10 04 — Total p.m. 56 250 p.m. 56 250

10 04 04

Operation of the high-flux reactor (HFR)

10 04 04 02

Operation of the high-flux reactor (HFR) — Supplementary HFR programmes (2009 to 2012)

Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments p.m. p.m. p.m. p.m.

Remarks

The main objectives of the programme are primarily:

— to ensure the safe and reliable operation of the high flux reactor (HFR), in order to guarantee the availability of the neutron flux for experimental purposes,

— to allow an efficient use of HFR by research institutes in a broad range of disciplines: improvement of the safety of existing nuclear reactors, health including the development of medical isotopes to answer the questions of medical research, nuclear fusion, fundamental research and training, and waste management including the possibility to study the safety behaviour of nuclear fuels for the new generation of reactor systems.

In accordance with Article 18 of the Financial Regulation, this item will, in the course of the financial year, be provided with additional appropriations within the limits of the revenue from, notably, the three Member States concerned (currently the Netherlands, Belgium and France) to be entered in Item 6 2 2 1 of the statement of revenue.

Legal basis

Council Decision 2009/410/Euratom of 25 May 2009 on the adoption of a supplementary research programme to be implemented by the Joint Research Centre for the European Atomic Energy Community (OJ L 132, 29.5.2009, p. 13).

Council Decision 2012/709/Euratom of 13 November 2012 on the adoption of the 2012-2015 High Flux Reactor supplementary research programme to be implemented by the Joint Research Centre for the European Atomic Energy Community (OJ L 321, 20.11.2012, p. 59.)

TITLE 13

REGIONAL POLICY

Title Chapter Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 13 01 ADMINISTRATIVE EXPENDITURE OF THE ‘REGIONAL POLICY’ POLICY AREA 89 826 606 89 826 606 89 826 606 89 826 606 40 01 40 16 463 16 463 16 463 16 463 89 843 069 89 843 069 89 843 069 89 843 069 13 03 EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL OPERATIONS 1 29 611 464 423 26 235 431 887 29 611 464 423 26 235 431 887 13 04 COHESION FUND 1 11 788 814 578 8 757 388 636 11 788 814 578 8 757 388 636 13 05 PRE-ACCESSION OPERATIONS RELATED TO THE STRUCTURAL POLICIES 555 341 668 455 543 710 555 341 668 455 543 710 13 06 SOLIDARITY FUND 18 061 682 18 061 682 670 192 359 670 192 359 688 254 041 688 254 041 Title 13 — Total 42 063 508 957 35 556 252 521 670 192 359 670 192 359 42 733 701 316 36 226 444 880 40 01 40 16 463 16 463 16 463 16 463 Total including reserves 42 063 525 420 35 556 268 984 42 733 717 779 36 226 461 343

CHAPTER 13 06 — SOLIDARITY FUND

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 13 06 SOLIDARITY FUND 13 06 01 European Union Solidarity Fund — Member States 3.2 18 061 682 18 061 682 670 192 359 670 192 359 688 254 041 688 254 041 13 06 02 European Union Solidarity Fund — Countries negotiating for accession 4 p.m. p.m. p.m. p.m. Chapter 13 06 — Total 18 061 682 18 061 682 670 192 359 670 192 359 688 254 041 688 254 041

13 06 01

European Union Solidarity Fund — Member States

Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 18 061 682 18 061 682 670 192 359 670 192 359 688 254 041 688 254 041

Remarks

This article is intended to record appropriations resulting from the mobilisation of the European Union Solidarity Fund in the event of major disasters in the Member States. Assistance should be provided mainly in connection with natural disasters, but may also be provided, where warranted by the urgency of the situation, to the Member States concerned, with a deadline being laid down for use of the financial assistance awarded and provision being made for beneficiary states to substantiate the use made of the assistance they receive. Assistance received which is subsequently offset by third-party payments, under the ‘polluter pays’ principle, for example, or received in excess of the final valuation of damage should be recovered.

Allocation of the appropriations will be decided on in an amending budget with the sole purpose of mobilising the European Union Solidarity Fund.

Legal basis

Council Regulation (EC) No 2012/2002 of 11 November 2002 establishing the European Union Solidarity Fund (OJ L 311, 14.11.2002, p. 3).

Reference acts

Proposal for a Regulation of the European Parliament and of the Council, submitted by the Commission on 6 April 2005, establishing the European Union Solidarity Fund (COM(2005) 108 final).

Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (OJ C 139, 14.6.2006, p. 1).

TITLE 16

COMMUNICATION

Title Chapter Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 16 01 ADMINISTRATIVE EXPENDITURE OF THE ‘COMMUNICATION’ POLICY AREA 126 543 869 126 543 869 126 543 869 126 543 869 40 01 40 5 987 5 987 5 987 5 987 126 549 856 126 549 856 126 549 856 126 549 856 16 02 COMMUNICATION AND THE MEDIA 40 665 000 35 000 000 40 665 000 35 000 000 40 02 41 4 500 000 4 500 000 4 500 000 4 500 000 45 165 000 39 500 000 45 165 000 39 500 000 16 03 ‘GOING LOCAL’ COMMUNICATION 31 760 000 29 200 000 31 760 000 29 200 000 40 02 41 3 300 000 3 400 000 3 300 000 3 400 000 35 060 000 32 600 000 35 060 000 32 600 000 16 04 ANALYSIS AND COMMUNICATION TOOLS 23 230 000 22 260 000 23 230 000 22 260 000 16 05 FOSTERING EUROPEAN CITIZENSHIP 3 32 190 000 32 000 000 p.m. 32 190 000 32 000 000 Title 16 — Total 254 388 869 245 003 869 p.m. 254 388 869 245 003 869 40 01 40, 40 02 41 7 805 987 7 905 987 7 805 987 7 905 987 Total including reserves 262 194 856 252 909 856 262 194 856 252 909 856

CHAPTER 16 05 — FOSTERING EUROPEAN CITIZENSHIP

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments 16 05 FOSTERING EUROPEAN CITIZENSHIP 16 05 01 Europe for Citizens 16 05 01 01 Europe for Citizens 3.2 28 220 000 28 000 000 28 220 000 28 000 000 16 05 01 02 Preparatory action for the preservation of commemorative sites in Europe 3.2 p.m. p.m. p.m. p.m. Article 16 05 01 — Subtotal 28 220 000 28 000 000 28 220 000 28 000 000 16 05 02 Visits to the Commission 3.2 2 970 000 2 500 000 2 970 000 2 500 000 16 05 03 European Year of Volunteering 2011 16 05 03 01 Preparatory action — European Year of Volunteering 2011 3.2 — — p.m. — p.m. 16 05 03 02 European Year of Volunteering 2011 3.2 — 900 000 — 900 000 Article 16 05 03 — Subtotal — 900 000 p.m. — 900 000 16 05 04 Completion of previous programmes/actions in the field of civic participation 3.2 — — — — 16 05 06 European Civil Society House 3.2 p.m. p.m. p.m. p.m. 16 05 07 European Year of Citizens 2013 16 05 07 01 Preparatory action — European Year of Citizens 2013 3.2 1 000 000 600 000 1 000 000 600 000 Article 16 05 07 — Subtotal 1 000 000 600 000 1 000 000 600 000 Chapter 16 05 — Total 32 190 000 32 000 000 p.m. 32 190 000 32 000 000

16 05 03

European Year of Volunteering 2011

16 05 03 01

Preparatory action — European Year of Volunteering 2011

Budget 2012 Amending budget No. 5/2012 New amount Commitments Payments Commitments Payments Commitments Payments — — p.m. — p.m.

Remarks

This item is intended to cover the following measures at Union and national level:

— information and promotion campaigns to disseminate key messages of the foreseen European Year of Volunteering,

— dissemination of results of studies and research in the field,

— exchange of experience and good practices,

— conferences, events and initiatives to promote debate and raise awareness of the importance and value of volunteering and to celebrate the efforts of volunteers,

— support to adequate structures at national level to coordinate and to organise the implementation of the European Year of Volunteering in the Member States,

— mobilisation and coordination of the work of the key stakeholders at Union level.

Legal basis

Preparatory action within the meaning of Article 49(6) of 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).

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2012 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources

EXPENDITURE

Description Budget 2012 (1) Budget 2011 (2) Change (%) 1. Sustainable growth 55 318 662 427 53 629 039 384 +3,15 2. Preservation and management of natural resources 57 034 220 262 55 945 938 309 +1,95 3. Citizenship, freedom, security and justice 2 172 532 099 1 738 083 206 +25,— 4. EU as a global player 6 955 083 523 7 242 528 574 –3,97 5. Administration 8 277 736 996 8 171 544 289 +1,30 Total expenditure (3) 129 758 235 307 126 727 133 762 +2,39





REVENUE

Description Budget 2012 (4) Budget 2011 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 575 719 138 2 083 368 232 –24,37 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 496 968 014 4 539 394 283 –67,02 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1 814 882 000 — Total revenue for Titles 3 to 9 3 072 687 152 8 437 644 515 –63,58 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 17 774 200 000 16 667 000 000 +6,64 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 14 546 298 300 14 125 977 050 +2,98 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 94 365 049 855 87 496 512 197 +7,85 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 126 685 548 155 118 289 489 247 +7,10 Total revenue (7) 129 758 235 307 126 727 133 762 +2,39





TABLE 1

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

MemberState 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 642 006 000 3 840 159 000 50 1 920 079 500 1 642 006 000 Bulgaria 179 449 000 384 305 000 50 192 152 500 179 449 000 CzechRepublic 645 375 000 1 403 678 000 50 701 839 000 645 375 000 Denmark 991 282 000 2 536 731 000 50 1 268 365 500 991 282 000 Germany 11 655 020 000 26 725 925 000 50 13 362 962 500 11 655 020 000 Estonia 78 805 000 158 722 000 50 79 361 000 78 805 000 Ireland 617 887 000 1 254 962 000 50 627 481 000 617 887 000 Greece 894 936 000 1 998 257 000 50 999 128 500 894 936 000 Spain 4 791 570 000 10 368 290 000 50 5 184 145 000 4 791 570 000 France 9 542 953 000 20 795 504 000 50 10 397 752 000 9 542 953 000 Italy 6 526 759 000 15 782 516 000 50 7 891 258 000 6 526 759 000 Cyprus 142 186 000 172 375 000 50 86 187 500 86 187 500 Cyprus Latvia 68 944 000 209 894 000 50 104 947 000 68 944 000 Lithuania 114 219 000 312 459 000 50 156 229 500 114 219 000 Luxembourg 236 641 000 310 698 000 50 155 349 000 155 349 000 Luxembourg Hungary 347 640 000 878 721 000 50 439 360 500 347 640 000 Malta 47 011 000 59 523 000 50 29 761 500 29 761 500 Malta Netherlands 2 683 341 000 6 084 816 000 50 3 042 408 000 2 683 341 000 Austria 1 387 652 000 3 085 484 000 50 1 542 742 000 1 387 652 000 Poland 1 718 865 000 3 512 574 000 50 1 756 287 000 1 718 865 000 Portugal 783 815 000 1 608 676 000 50 804 338 000 783 815 000 Romania 488 531 000 1 379 354 000 50 689 677 000 488 531 000 Slovenia 179 565 000 348 040 000 50 174 020 000 174 020 000 Slovenia Slovakia 250 745 000 701 571 000 50 350 785 500 250 745 000 Finland 909 915 000 2 002 764 000 50 1 001 382 000 909 915 000 Sweden 1 772 967 000 4 059 830 000 50 2 029 915 000 1 772 967 000 United Kingdom 9 094 962 000 18 806 619 000 50 9 403 309 500 9 094 962 000 Total 57 793 041 000 128 782 447 000 64 391 223 500 57 632 956 000





TABLE 2

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

MemberState 1 % of capped VAT base Uniform rate of VAT own resource (9) (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 642 006 000 0,300 492 601 800 Bulgaria 179 449 000 0,300 53 834 700 CzechRepublic 645 375 000 0,300 193 612 500 Denmark 991 282 000 0,300 297 384 600 Germany 11 655 020 000 0,150 1 748 253 000 Estonia 78 805 000 0,300 23 641 500 Ireland 617 887 000 0,300 185 366 100 Greece 894 936 000 0,300 268 480 800 Spain 4 791 570 000 0,300 1 437 471 000 France 9 542 953 000 0,300 2 862 885 900 Italy 6 526 759 000 0,300 1 958 027 700 Cyprus 86 187 500 0,300 25 856 250 Latvia 68 944 000 0,300 20 683 200 Lithuania 114 219 000 0,300 34 265 700 Luxembourg 155 349 000 0,300 46 604 700 Hungary 347 640 000 0,300 104 292 000 Malta 29 761 500 0,300 8 928 450 Netherlands 2 683 341 000 0,100 268 334 100 Austria 1 387 652 000 0,225 312 221 700 Poland 1 718 865 000 0,300 515 659 500 Portugal 783 815 000 0,300 235 144 500 Romania 488 531 000 0,300 146 559 300 Slovenia 174 020 000 0,300 52 206 000 Slovakia 250 745 000 0,300 75 223 500 Finland 909 915 000 0,300 272 974 500 Sweden 1 772 967 000 0,100 177 296 700 United Kingdom 9 094 962 000 0,300 2 728 488 600 Total 57 632 956 000 14 546 298 300





TABLE 3

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

MemberState 1 % of gross national income Uniform rate of ‘additional base’‚ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 840 159 000 2 813 867 914 Bulgaria 384 305 000 281 598 629 CzechRepublic 1 403 678 000 1 028 541 913 Denmark 2 536 731 000 1 858 783 964 Germany 26 725 925 000 19 583 361 737 Estonia 158 722 000 116 303 190 Ireland 1 254 962 000 919 570 597 Greece 1 998 257 000 1 464 218 345 Spain 10 368 290 000 7 597 341 296 France 20 795 504 000 15 237 859 021 Italy 15 782 516 000 11 564 603 282 Cyprus 172 375 000 126 307 396 Latvia 209 894 000 0,7327478 (10) 153 799 359 Lithuania 312 459 000 228 953 633 Luxembourg 310 698 000 227 663 264 Hungary 878 721 000 643 880 846 Malta 59 523 000 43 615 345 Netherlands 6 084 816 000 4 458 635 308 Austria 3 085 484 000 2 260 881 496 Poland 3 512 574 000 2 573 830 738 Portugal 1 608 676 000 1 178 753 739 Romania 1 379 354 000 1 010 718 557 Slovenia 348 040 000 255 025 531 Slovakia 701 571 000 514 074 580 Finland 2 002 764 000 1 467 520 839 Sweden 4 059 830 000 2 974 831 348 United Kingdom 18 806 619 000 13 780 507 988 Total 128 782 447 000 94 365 049 855





TABLE 4

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

MemberState Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of the Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,98 25 260 463 25 260 463 Bulgaria 0,30 2 527 948 2 527 948 CzechRepublic 1,09 9 233 356 9 233 356 Denmark 1,97 16 686 549 16 686 549 Germany 20,75 175 802 420 175 802 420 Estonia 0,12 1 044 069 1 044 069 Ireland 0,97 8 255 106 8 255 106 Greece 1,55 13 144 481 13 144 481 Spain 8,05 68 202 334 68 202 334 France 16,15 136 792 269 136 792 269 Italy 12,26 103 816 968 103 816 968 Cyprus 0,13 1 133 878 1 133 878 Latvia 0,16 1 380 677 1 380 677 Lithuania 0,24 2 055 347 2 055 347 Luxembourg 0,24 2 043 763 2 043 763 Hungary 0,68 5 780 203 5 780 203 Malta 0,05 391 541 391 541 Netherlands – 678 824 017 4,72 40 025 758 – 638 798 259 Austria 2,40 20 296 231 20 296 231 Poland 2,73 23 105 618 23 105 618 Portugal 1,25 10 581 828 10 581 828 Romania 1,07 9 073 354 9 073 354 Slovenia 0,27 2 289 398 2 289 398 Slovakia 0,54 4 614 915 4 614 915 Finland 1,56 13 174 128 13 174 128 Sweden – 168 303 475 3,15 26 705 453 – 141 598 022 United Kingdom 14,60 123 709 437 123 709 437 Total – 847 127 492 100,00 847 127 492 0 EU GDP price deflator, in EUR (spring 2011 economic forecast): (a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724 Lump-sum for the Netherlands: in 2012 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 678 824 017 EUR Lump-sum for Sweden: in 2012 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 168 303 475 EUR





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description Coefficient (11) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 14,9462 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3204 3. (1) – (2) 7,6259 4. Total allocated expenditure 116 689 113 932 5. Enlargement related expenditure (12)= (5a + 5b) 26 918 339 726 5a. Pre-accession expenditure 3 037 294 340 5b. Expenditure related to Article 4(1)(g) 23 881 045 386 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 89 770 774 207 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 518 220 698 8. United Kingdom’s advantage (13) 534 381 657 9. Core United Kingdom’s correction = (7) – (8) 3 983 839 040 10. Windfall gains deriving from traditional own resources (14) 8 838 069 11. Correction for the United Kingdom = (9) – (10) 3 975 000 971

According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

2007-2012 UK corrections Difference in original amount in reference to EUR 10,5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices (A) 2007 UK correction 0 0 (B) 2008 UK correction – 301 679 647 – 280 649 108 (C) 2009 UK correction –1 349 840 247 –1 275 338 491 (D) 2010 UK correction –2 117 969 550 –1 956 957 875 (E) 2011 UK correction –2 355 745 675 –2 144 599 880 (F) 2012 UK correction n/a n/a (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) –6 125 235 119 –5 657 545 355





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)

Description Coefficient (15) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,3613 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,7118 3. (1) – (2) 7,6495 4. Total allocated expenditure 111 424 575 479 5. Enlargement related expenditure (16)= (5a + 5b) 23 860 842 743 5a. Pre-accession expenditure 2 970 335 816 5b. Expenditure related to Article 4(1)(g) 20 890 506 927 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 87 563 732 736 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 4 420 776 873 8. United Kingdom’s advantage (17) 768 620 727 9. Core United Kingdom’s correction = (7) – (8) 3 652 156 146 10. Windfall gains deriving from traditional own resources (18) 21 614 060 11. Correction for the United Kingdom = (9) – (10) 3 630 542 087





TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for the year 2008 (19) pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

Description Coefficient (20) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 15,7929 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3458 3. (1) – (2) 8,4471 4. Total allocated expenditure 105 436 390 802 5. Enlargement related expenditure (21)= (5a + 5b) 5 903 524 193 5a. Pre-accession expenditure 3 009 247 449 5b. Expenditure related to Article 4(1)(g) 2 894 276 744 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 99 532 866 610 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 549 050 290 8. United Kingdom’s advantage (22) 371 343 380 9. Core United Kingdom’s correction = (7) – (8) 5 177 706 910 10. Windfall gains deriving from traditional own resources (23) –45 867 538 11. Correction for the United Kingdom = (9) – (10) 5 223 574 449





TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 975 000 971 (Chapter 1 5)

MemberState 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 2,98 3,49 5,48 1,49 4,99 198 203 463 Bulgaria 0,30 0,35 0,55 0,15 0,50 19 835 268 CzechRepublic 1,09 1,28 2,00 0,55 1,82 72 448 521 Denmark 1,97 2,31 3,62 0,99 3,29 130 929 180 Germany 20,75 24,30 0,00 –18,23 0,00 6,08 241 497 563 Estonia 0,12 0,14 0,23 0,06 0,21 8 192 174 Ireland 0,97 1,14 1,79 0,49 1,63 64 772 790 Greece 1,55 1,82 2,85 0,78 2,59 103 136 734 Spain 8,05 9,43 14,81 4,03 13,46 535 142 160 France 16,15 18,91 29,70 8,09 27,00 1 073 325 585 Italy 12,26 14,35 22,54 6,14 20,49 814 588 491 Cyprus 0,13 0,16 0,25 0,07 0,22 8 896 851 Latvia 0,16 0,19 0,30 0,08 0,27 10 833 332 Lithuania 0,24 0,28 0,45 0,12 0,41 16 127 055 Luxembourg 0,24 0,28 0,44 0,12 0,40 16 036 164 Hungary 0,68 0,80 1,25 0,34 1,14 45 353 733 Malta 0,05 0,05 0,09 0,02 0,08 3 072 181 Netherlands 4,72 5,53 0,00 –4,15 0,00 1,38 54 982 877 Austria 2,40 2,81 0,00 –2,10 0,00 0,70 27 880 676 Poland 2,73 3,19 5,02 1,37 4,56 181 295 704 Portugal 1,25 1,46 2,30 0,63 2,09 83 029 154 Romania 1,07 1,25 1,97 0,54 1,79 71 193 078 Slovenia 0,27 0,32 0,50 0,14 0,45 17 963 510 Slovakia 0,54 0,64 1,00 0,27 0,91 36 210 428 Finland 1,56 1,82 2,86 0,78 2,60 103 369 355 Sweden 3,15 3,69 0,00 –2,77 0,00 0,92 36 684 944 United Kingdom 14,60 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,25 27,25 100,00 3 975 000 971

The calculations are made to 15 decimal places.

TABLE 6.2

Financing of the definitive 2008 UK correction (chapter 35)

MemberState Amount (1) Belgium –2 436 633 Bulgaria 1 220 806 CzechRepublic 1 690 027 Denmark –3 876 276 Germany –4 774 265 Estonia 47 930 Ireland 492 015 Greece –4 953 249 Spain –5 638 762 France –19 594 776 Italy 8 439 585 Cyprus – 497 841 Latvia – 254 104 Lithuania 318 425 Luxembourg – 714 690 Hungary –1 193 752 Malta –66 212 Netherlands – 305 503 Austria – 238 031 Poland –2 645 902 Portugal 2 383 572 Romania 1 233 079 Slovenia 39 130 Slovakia – 868 292 Finland 2 996 972 Sweden –1 526 708 United Kingdom 30 723 455 Total 0





TABLE 6.3

Financing of the intermediate update 2010 UK correction (chapter 36)

MemberState Amount (1) Belgium –7 206 164 Bulgaria – 874 899 CzechRepublic –1 231 077 Denmark –5 756 244 Germany –12 395 478 Estonia – 159 399 Ireland –4 114 974 Greece –10 261 013 Spain –31 026 737 France –53 804 546 Italy –44 693 441 Cyprus – 988 357 Latvia 230 629 Lithuania – 468 727 Luxembourg –1 321 483 Hungary –4 025 268 Malta – 289 108 Netherlands –3 588 342 Austria – 764 191 Poland –15 230 602 Portugal –4 186 172 Romania 1 370 640 Slovenia –1 504 459 Slovakia –2 287 722 Finland –4 814 952 Sweden –1 637 487 United Kingdom 211 029 573 Total 0





TABLE 7

Summary of financing (24) of the general budget by type of own resource and by MemberState

MemberState Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources (25) Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium 6 600 000 1 709 000 000 1 715 600 000 571 866 667 492 601 800 2 813 867 914 25 260 463 188 560 666 3 520 290 843 3,23 5 235 890 843 Bulgaria 400 000 54 200 000 54 600 000 18 200 000 53 834 700 281 598 629 2 527 948 20 181 175 358 142 452 0,33 412 742 452 CzechRepublic 3 400 000 229 500 000 232 900 000 77 633 333 193 612 500 1 028 541 913 9 233 356 72 907 471 1 304 295 240 1,20 1 537 195 240 Denmark 3 400 000 347 500 000 350 900 000 116 966 667 297 384 600 1 858 783 964 16 686 549 121 296 660 2 294 151 773 2,11 2 645 051 773 Germany 26 300 000 3 600 300 000 3 626 600 000 1 208 866 663 1 748 253 000 19 583 361 737 175 802 420 224 327 820 21 731 744 977 19,95 25 358 344 977 Estonia 0 23 100 000 23 100 000 7 700 000 23 641 500 116 303 190 1 044 069 8 080 705 149 069 464 0,14 172 169 464 Ireland 0 209 700 000 209 700 000 69 900 000 185 366 100 919 570 597 8 255 106 61 149 831 1 174 341 634 1,08 1 384 041 634 Greece 1 400 000 140 400 000 141 800 000 47 266 667 268 480 800 1 464 218 345 13 144 481 87 922 472 1 833 766 098 1,68 1 975 566 098 Spain 4 700 000 1 178 500 000 1 183 200 000 394 400 000 1 437 471 000 7 597 341 296 68 202 334 498 476 661 9 601 491 291 8,82 10 784 691 291 France 30 900 000 1 764 000 000 1 794 900 000 598 300 000 2 862 885 900 15 237 859 021 136 792 269 999 926 263 19 237 463 453 17,67 21 032 363 453 Italy 4 700 000 1 763 900 000 1 768 600 000 589 533 334 1 958 027 700 11 564 603 282 103 816 968 778 334 635 14 404 782 585 13,23 16 173 382 585 Cyprus 0 21 500 000 21 500 000 7 166 667 25 856 250 126 307 396 1 133 878 7 410 653 160 708 177 0,15 182 208 177 Latvia 0 24 400 000 24 400 000 8 133 333 20 683 200 153 799 359 1 380 677 10 809 857 186 673 093 0,17 211 073 093 Lithuania 800 000 49 000 000 49 800 000 16 600 000 34 265 700 228 953 633 2 055 347 15 976 753 281 251 433 0,26 331 051 433 Luxembourg 0 15 200 000 15 200 000 5 066 667 46 604 700 227 663 264 2 043 763 13 999 991 290 311 718 0,27 305 511 718 Hungary 2 000 000 105 200 000 107 200 000 35 733 334 104 292 000 643 880 846 5 780 203 40 134 713 794 087 762 0,73 901 287 762 Malta 0 10 500 000 10 500 000 3 500 000 8 928 450 43 615 345 391 541 2 716 861 55 652 197 0,05 66 152 197 Netherlands 7 300 000 1 986 600 000 1 993 900 000 664 633 333 268 334 100 4 458 635 308 – 638 798 259 51 089 032 4 139 260 181 3,79 6 133 160 181 Austria 3 200 000 208 600 000 211 800 000 70 600 000 312 221 700 2 260 881 496 20 296 231 26 878 454 2 620 277 881 2,41 2 832 077 881 Poland 12 800 000 373 000 000 385 800 000 128 600 000 515 659 500 2 573 830 738 23 105 618 163 419 200 3 276 015 056 3,01 3 661 815 056 Portugal 200 000 128 200 000 128 400 000 42 800 000 235 144 500 1 178 753 739 10 581 828 81 226 554 1 505 706 621 1,38 1 634 106 621 Romania 1 000 000 115 000 000 116 000 000 38 666 667 146 559 300 1 010 718 557 9 073 354 73 796 797 1 240 148 008 1,14 1 356 148 008 Slovenia 0 77 200 000 77 200 000 25 733 333 52 206 000 255 025 531 2 289 398 16 498 181 326 019 110 0,30 403 219 110 Slovakia 1 400 000 127 700 000 129 100 000 43 033 334 75 223 500 514 074 580 4 614 915 33 054 414 626 967 409 0,58 756 067 409 Finland 800 000 157 600 000 158 400 000 52 800 000 272 974 500 1 467 520 839 13 174 128 101 551 375 1 855 220 842 1,70 2 013 620 842 Sweden 2 600 000 511 700 000 514 300 000 171 433 334 177 296 700 2 974 831 348 – 141 598 022 33 520 749 3 044 050 775 2,79 3 558 350 775 United Kingdom 9 500 000 2 719 300 000 2 728 800 000 909 600 000 2 728 488 600 13 780 507 988 123 709 437 –3 733 247 943 12 899 458 082 11,83 15 628 258 082 Total 123 400 000 17 650 800 000 17 774 200 000 5 924 733 333 14 546 298 300 94 365 049 855 0 0 108 911 348 155 100,00 126 685 584 155

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Heading Budget 2012 Amending budget No. 5/2012 New amount 1 OWN RESOURCES 126 015 355 796 670 192 359 126 685 548 155 3 SURPLUSES, BALANCES AND ADJUSTMENTS 1 496 968 014 1 496 968 014 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 312 344 852 1 312 344 852 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 59 790 286 59 790 286 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 50 000 000 50 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPERATIONS 384 000 384 000 9 MISCELLANEOUS REVENUE 30 200 000 30 200 000 Total 129 088 042 948 670 192 359 129 758 235 307

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2012 Amending budget No. 5/2012 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) 123 400 000 123 400 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 17 650 800 000 17 650 800 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 14 546 298 300 14 546 298 300 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 93 694 857 496 670 192 359 94 365 049 855 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 Title 1 — Total 126 015 355 796 670 192 359 126 685 548 155

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item Heading Budget 2012 Amending budget No. 5/2012 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 93 694 857 496 670 192 359 94 365 049 855 Chapter 1 4 — Total 93 694 857 496 670 192 359 94 365 049 855

1 4 0

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

Budget 2012 Amending budget No. 5/2012 New amount 93 694 857 496 670 192 359 94 365 049 855

Remarks

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

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

The rate to be applied to the Member States’ gross national income for this financial year is 0,7327 %.

Legal basis

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

MemberState Budget 2012 Amending budget No. 5/2012 New amount Belgium 2 793 883 473 19 984 441 2 813 867 914 Bulgaria 279 598 680 1 999 949 281 598 629 CzechRepublic 1 021 237 080 7 304 833 1 028 541 913 Denmark 1 845 582 648 13 201 316 1 858 783 964 Germany 19 444 278 260 139 083 477 19 583 361 737 Estonia 115 477 191 825 999 116 303 190 Ireland 913 039 692 6 530 905 919 570 597 Greece 1 453 819 284 10 399 061 1 464 218 345 Spain 7 543 384 030 53 957 266 7 597 341 296 France 15 129 637 844 108 221 177 15 237 859 021 Italy 11 482 470 026 82 133 256 11 564 603 282 Cyprus 125 410 345 897 051 126 307 396 Latvia 152 707 057 1 092 302 153 799 359 Lithuania 227 327 576 1 626 057 228 953 633 Luxembourg 226 046 371 1 616 893 227 663 264 Hungary 639 307 924 4 572 922 643 880 846 Malta 43 305 583 309 762 43 615 345 Netherlands 4 426 969 523 31 665 785 4 458 635 308 Austria 2 244 824 434 16 057 062 2 260 881 496 Poland 2 555 551 071 18 279 667 2 573 830 738 Portugal 1 170 382 083 8 371 656 1 178 753 739 Romania 1 003 540 308 7 178 249 1 010 718 557 Slovenia 253 214 308 1 811 223 255 025 531 Slovakia 510 423 558 3 651 022 514 074 580 Finland 1 457 098 323 10 422 516 1 467 520 839 Sweden 2 953 703 724 21 127 624 2 974 831 348 United Kingdom 13 682 637 100 97 870 888 13 780 507 988 Article 1 4 0 — Total 93 694 857 496 670 192 359 94 365 049 855

(1) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 5/2012.

(2) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

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

(4) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budget No 1 to No 5/2012.

(5) The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(6) The own resources for the 2012 budget are determined on the basis of the budget forecasts adopted at the 154th meeting of the Advisory Committee on Own Resources on 21 May 2012.

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

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

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

(10) Calculation of rate: (94 365 049 855) / (128 782 447 000) = 0,732747762239679.

(11) Rounded percentages.

(12) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

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

(15) Rounded percentages.

(16) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2009 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

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

(19) Note: The difference of € 30 723 455 between the definitive amount of the 2008 UK correction (€ 5 223 574 449, as calculated above) and the previously budgeted amount of the 2008 UK correction (€ 5 254 297 904, entered in the AB 4/2010) is financed in chapter 35 of the AB 4/2012. This impact is the so-called 'direct effect’ of the UK correction.

(20) Rounded percentages.

(21) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2007, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for the year 2007 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

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

(24) p.m. (own resources + other revenue = total revenue = total expenditure); 126 685 548 155 + 3 072 687 152 = 129 758 235 307 = 129 758 235 307).

(25) Total own resources as percentage of GNI: (126 685 548 155) / (12 878 244 700 000) = 0,98 %; own resources ceiling as percentage of GNI: 1,23 %.