26.9.88 OfficialJournaloftheEuropean Communities NoL265/1
II
(Actswhosepublication isnotobligatory)
EUROPEAN PARLIAMENT
FINALADOPTION
ofamending andsupplementary budgetNo1
oftheEuropeanCommunities forthefinancialyear1988
(88/494/ECSC,EEC,Euratom)
THEPRESIDENT OFTHEEUROPEAN PARLIAMENT ,
—HavingregardtotheTreatyestablishing theEuropean CoalandSteelCommunity ,andin
particular Article78(7)thereof,
—HavingregardtotheTreatyestablishing theEuropean Economic Community ,andinparticular
Article203(7)thereof,
—HavingregardtotheTreatyestablishing theEuropean AtomicEnergyCommunity ,andin
particular Article177(7)thereof,
—HavingregardtotheTreatyamending certainbudgetary provisions oftheTreatiesestablishing
theEuropean Communities andoftheTreatyestablishing asingleCouncilandasingle
Commission oftheEuropean Communities whichwassignedon22July1975,
—HavingregardtotheFinancial Regulation of21December 1977applicable tothegeneral
budgetoftheEuropean Communities ('),andinparticular Article 1(5)thereof,
—HavingregardtothegeneralbudgetoftheEuropean Communities forthefinancialyear
1988(2),
—Havingregardtopreliminary draftamending andsupplementary budgetNo1oftheEuropean
Communities forthefinancialyear1988,submitted bytheCommission ,
(')OJNoL356,31.12.1977,p.1.
(2)OJNoL226,16.8.1988,p.5.

NoL265/2 OfficialJournaloftheEuropean Communities 26.9.88
—Havingregardtodraftamendingandsupplementary budgetNo1oftheEuropeanCommunities forthe
financialyear1988,established bytheCouncil,
—Havingregardtothedebatesanddeliberations oftheEuropeanParliament of6July1988following
whichitapprovedsupplementary andamendingbudgetNo1oftheEuropeanCommunities forthe1988
financialyear,
—HavingregardtotheresolutionadoptedbytheEuropeanParliament on6July1988,
—Theprocedure laiddowninArticle78oftheTreatyestablishing theEuropean CoalandSteel
Community ,Article203oftheTreatyestablishing theEuropeanEconomicCommunity andArticle177
oftheTreatyestablishing theEuropeanAtomicEnergyCommunity havingthusbeencompleted ,
DECLARES THAT :
SoleArticle
Amending andsupplementary budgetNo1oftheEuropeanCommunities forthefinancialyear1988,as
annexedhereto,hasbeenfinallyadopted .
DoneatStrasbourg ,6July1988.
ThePresident
PLUMB

26.9.88 OfficialJournaloftheEuropean Communities NoL265/3
AMENDING ANDSUPPLEMENTARY BUDGET No1
OFTHEEUROPEAN COMMUNITIES
FORTHEFINANCIAL YEAR1988
CONTENTS ..
Page
A.Totalrevenue 5
B.Financing thegeneralbudget 16
SectionIII:Commission 21
—Expenditure 23
—PartB:Operating appropriations 25

NoL265/4 OfficialJournaloftheEuropean Communities 26.9.88
Amountsinthisbudgetdocument areexpressed inECUunlessotherwise
indicated .

26.9.88 OfficialJournaloftheEuropean Communities NoL265/5
A.TOTALREVENUE
Theestimated revenueoftheEuropean Communities is:
Title HeadingBudget
1988Amending
andsupplementary
budgetNo1Newamount
1 Ownresources 34414829918 +919001747 35333831665
2 Financial contributions 8257337741-932050553 7325287188
3 Surpluses available|| Ili —Balancefrompreviousyear 500000000 — 500000000II—VATownresources andfinancial contributions 350000000 — 350000000
4 Miscellaneous Community taxes,leviesanddues 205327939 +54600000 259927939
5 Revenueaccruingfromtheadministrative operation ofthe
institutions 24758000 — 24758000
6 Contributions toCommunity programmes ,repayment of
expenditure andrevenuefromservicesrendered against
payment 20000732 20000732
7 Interestonlatepaymentsandfines p.m.— p.m.
8 Borrowing andlendingoperations 4854000 — 4854000
9 Miscellaneous revenue 1737000 1737000
GRAND TOTAL 43778845330 +41551194 43820396524

26.9.88 NoL265/6 OfficialJournaloftheEuropean Communities
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDED TAXPURSUANT TOARTICLE 2(1)(c)AND
ARTICLE 5(2)OFTHEDECISION OF24JUNE1988
Article
ItemHeading Budget1988Amending
andsupplementary
budgetNo1Newamount
CHAPTER 13
130 Ownresources accruingfromvalueaddedtaxpursuant to
Article2(1)(c)andArticle5(2)oftheDecisionof24June1988 23026021306 +891760359 23917781665
131 OwnresourcesaccruingfromvalueaddedtaxpursuanttoArticle...of
theDecisionof24June1988 -27241388 +27241388
IICHAPTER 13—TOTAL 22998779918 +919001747 23917781665
||Title1—Total 34414829918 +919001747 35333831665

26.9.88 OfficialJournaloftheEuropean Communities NoL265/7
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDED .TAXPURSUANT TOARTICLE 2(1)(c)AND
ARTICLE 5(2)OFTHEDECISION OF24JUNE1988
Article
ItemRemarks -
130 Invie
Unite
1,266wofthelimitingoftheVATbasesoftheMemberStatesexceeding 55%oftheirGNPandofthecompensation forthe
dKingdom ,ownresourcesaccruingfromvalueaddedtaxwithinalimitof1,4%areasfollows.TheuniformVATrateis
I%.
\Portugalpaysafinancialcontribution insteadofVATownresourcesin1988.
\
MemberStateActualrate
(%)Budget1988Amending
andsupplementary Newamount
budgetNo1II Belgiumlm 1,4000 692254819 +118345181 810600000IIDenmarkDenmark 1,4000 472263650 +80736350 553000000
Germany 1,3649 6005519787 +850333697 6855853484I-I Greece£ 1,4000 243903252 +41696748 285600000II Spain 1,4000 1696562329 +290037671 1986600000IIFrance 1,4000 4990451839 +853148161 5843600000
Irelandd 1,4000 151483049 +25896951 177380000Il Italy 1,4000 3376386199 +577213801 3953600000
ILuxerLuxembourg 1,4000 50574057 +8645943 59220000IlNetherlands 1,4000 1138215178 +194584822 1332800000IIPortugal— — — —IIUnitedKingdom 0,5851 4208407147 -2148878966 2059528181
IArticle 130—Total 23026021306 +891760359 23917781665
1

NoL265/8 OfficialJournaloftheEuropean Communities 26.9.88
TITLE2
FINANCIAL CONTRIBUTIONS
CHAPTER 20—CONTRIBUTIONS PROVIDED >FORINARTICLE 2(7)ANDARTICLE 5(2)OFTHEDECISION OF24JUNE1988
Article
ItemHeading Budget1988Amending
andsupplementary
budgetNo1Newamount
CHAPTER 20
200 Contributions providedforinArticle2(7)andArticle5(2)ofthe
Decisionof24June1988•
2000 Financialcontribution fromPortugalprovidedforinArticle2(7)
andArticle5(2)oftheDecisionof24June1988 180664046 +30885620 211549666
2001Financialcontribution fromPortugalprovidedforinArticle...of
theDecision of24June1988 27241388-27241388
2003 Financialcontribution fromGreeceprovidedforinArticle4(2)of
theDecisionof21April1970onthereplacement offinancial
contributions fromtheMemberStatesbytheCommunities 'own
resources— — —
lArticle200—Total 207905434 +3644232 211549666
\CHAPTER 20—TOTAL 207905434 +3644232 211549666
-

26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/9
TITLE2
FINANCIAL CONTRIBUTIONS
CHAPTER 20—CONTRIBUTIONS PROVIDED FORINARTICLE 2(7)ANDARTICLE 5(2)OFTHEDECISION OF24JUNE1988
Article
ItemRemarks
200
2000 CouncilRegulation (EEC,Euratom,ECSC)No2891/77of19December 1977implementing theDecisionof21April1970on
thereplacement offinancialcontributions fromMemberStatesbytheCommunities 'ownresources(OJNoL336,27.12.1977,
p.1),andinparticular Article13thereof.
Actof12June1985concerning theconditionsofaccessionoftheKingdomofSpainandthePortuguese Republicandthe
adjustments totheTreaties(OJNoL302,15.11.1985,p.23),inparticularArticle395andAnnexXXXVIthereof.
CouncilDecision88/376/EEC,Euratomof24June1988ontheCommunities 'systemofownresources (OJNoL185,
15.7.1988,p.24).

NoL265/10 OfficialJournaloftheEuropean Communities 26.9.88
CHAPTER 21—REVENUE TOBALANCE THEGENERAL BUDGET
Article
ItemHeading Budget1988Amending
andsupplementary
budgetNo1Newamount
CHAPTER 21•
210 Revenuetobalancethegeneralbudget
2100Revenuetobalancethegeneralbudget7005002386-935694785 6069307601

26.9.88 OfficialJournaloftheEuropean Communities NoL265/11
CHAPTER 21—REVENUE TOBALANCE THEGENERAL BUDGET
Article
ItemRemarks
210
2100 ThisitemisforrevenuerequiredbytheCommunity tobalancethebudgetpendingtheentryintoforceofthenewsystemof
ownresources .ShouldrevenuefromtheMemberStates'voluntary contributions proveinsufficient ,revenuefromtheir
compulsory financialcontributions canbeenteredunderthisitem.
Thefinancial contributions breakdownasfollows :
Member State Newamount
Belgium/
215705631
Denmark 146490121
Germany 1457922419
Greece 71115661
Spain 426449594
France 1228885493
Ireland 35684063
Italy 1188527881
Luxembourg 11962066
Netherlands 303793184
Portugal 53704695
UnitedKingdom 929066793
Item2100—Total 6069307601

NoL265/12 OfficialJournaloftheEuropean Communities26.9.88
CHAPTER 21—REVENUE TOBALANCE THEGENERAL BUDGET(cont'd)
Article
ItemHeading Budget1988Amending
andsupplementary
budgetNo1Newamount
210
2101(cont'd)
Additional revenuetobalancethebudgetintheeventofthe
EAGGFGuarantee Sectionmonetaryreservebeingdrawnupon1044429921 1044429921
\ Article210—Total 8049432307-935694785 7113737522
\ CHAPTER 21—TOTAL 8049432307-935694785 7113737522
Title2—Total 8257337741-932050553 7325287188

26.9.88 OfficialJournaloftheEuropean Communities NoL265/13
CHAPTER 21—REVENUE TOBALANCE THEGENERAL BUDGET(cont'd)
Article
ItemRemarks
210
2101(cont'd)
ThisitemisforrevenuerequiredbytheCommunity tobalancethebudgetpendingtheentryintoforceofthenewsystemof
ownresources .ShouldrevenuefromtheMemberStates'voluntary contributions proveinsufficient ,revenuefromtheir
compulsory financialcontributions canbeenteredunderthisitem.
Thefinancialcontributions breakdownasfollows :
Member .State Newamount
Belgium 34310784
Denmark 23329191
Germany 270763248
Greece 11517281
Spain 72130322
France 209185969
Ireland 6160406
Italy 183312263
Luxembourg 2062397
Netherlands 50461763
Portugal 8651353
UnitedKingdom 172544944
Item2101—Total 1044429921
However,thetotalofthefinancialcontributions willbelimitedtotheamountofthetransferfromChapter102ofPartBof
thestatementofexpenditure inSectionIII'Commission 'ofthegeneralbudgetinrespectofthemonetary reserveofthe
EAGGFGuarantee Sectionandthecorresponding refundtothetwonewMemberStates.

NdL265/14 OfficialJournaloftheEuropean Communities 26.9.88
TITLE4
MISCELLANEOUS COMMUNITY TAXES,LEVIESANDDUES
CHAPTER 40—DEDUCTIONS FROMSTAFFREMUNERATION
Article
ItemHeading Budget1988Amending
andsupplementary
budgetNo1Newamount
CHAPTER 40
400 Proceedsofthetaxonthesalaries,wagesandallowancesofMembers
oftheinstitutions ,officials,Otherservantsandpersonsinreceiptofa
pension,andmembersofthegoverning bodiesOftheEuropean Invest­
mentBank,itsstaffandpersonsinreceiptofapension 120748564 +54600000 175348564
401 Staffcontributions tothepensionscheme 58820588 58820588
402 Proceedsof'thespeciallevyonnetsalaries,pensionsandtermination-of -
serviceallowancesofMembersoftheinstitutions ,officials,otherser­
vants,andpersonsinreceiptofapension 25738787 — 25738787
\CHAPTER 40—TOTAL 205307939 +54600000 259907939
IJ
Title4—Total 205327939 +54600000 259927939
GRANDTOTAL 43*778845330 +4155119443820396524

26.9.88 OfficialJournaloftheEuropean Communities NoL265/15
TITLE4
MISCELLANEOUS COMMUNITY TAXES,LEVIESANDDUES
CHAPTER 40—DEDUCTIONS FROMSTAFFREMUNERATION
Article
ItemRemarks
400 Protocolontheprivilegesandimmunities oftheEuropeanCommunities ,inparticularArticle13thereof.
CouncilRegulation No422/67/EEC,No5/67/Euratomof25July1967determining theemoluments ofthePresidentand
MembersoftheCommission andofthePresident,Judges,Advocates-General andRegistraroftheCourtofJustice(OJ
No187,8.8.1967,p.1),aslastamendedbyRegulation (ECSC,EEC,Euratom)No1546/73(OJNoL155,11.6.1973,p.8).
CouncilRegulation (EEC,Euratom,ECSC)No260/68of29February 1968layingdowntheconditions andprocedure for
applyingthetaxforthebenefitoftheEuropeanCommunities (OJNoL56,4.3.1968,p.8),aslastamendedbyRegulation
(ECSC,EEC,Euratom)No1544/73(OJNoL155,11.6.1973,p.6).
CouncilRegulation (ECSC,EEC,Euratom)No1859/76of29June1976layingdowntheconditions ofemployment ofstaffof
theEuropeanCentrefortheDevelopment ofVocational Training(OJNoL214,6.8.1976,p.1).
CouncilRegulation (ECSC,EEC,Euratom)No1860/76of29June1976layingdowntheconditionsofemployment ofstaffof
theEuropeanFoundation fortheImprovement ofLivingandWorkingConditions (OJNoL214,6.8.1976,p'24).
Parliament 13338036
Council 11105000
Commission :
—administration 73688262
—researchandinvestment - 15000000
—OfficeforOfficialPublications 887246
—EuratomSupplyAgency 140000
—EuropeanCentrefortheDevelopment ofVocational Training 296000
—EuropeanFoundation fortheImprovement ofLivingandWorkingConditions 173000
CourtofJustice 3852020
CourtofAuditors *2 269000
EuropeanInvestment Bank 54600000
Total 175348564

NoL265/16 OfficialJournaloftheEuropean Communities 26.9.88
B.FINANCING OFTHEGENERAL BUDGET
Appropriations tobecoveredduringthefinancialyear1988pursuanttoArticle...oftheDecision
of24June1988ontheCommunities 'ownresourcessystemandArticle10oftheTreatyof
22April1970amendingcertainbudgetary provisions oftheTreatiesestablishing theEuropean
Communities andoftheTreatyestablishing asingleCouncilandasingleCommission ofthe
EuropeanCommunities
Expenditure Amount
A.SectionIII—Commission (PartB)
1.Agricultural marketguarantees (Chapters10to29)and
monetary reserve(Chapter102) 28500000000
2.Agricultural structures (Chapters 30to33and38)1218970000
3.Fisheries(Chapters40to42and44to47) 281870000
4.Regionalpolicyandtransport (Chapters 50,51,54to56
and58)3211410000
5.Socialpolicy(Chapters60to67and69)2841187100
6.Research ,energyandindustry(Chapters 70,71and73to
79)1120615000
7.Cooperation withdeveloping andotherthirdcountries
(Chapters 90to99)892845000
8.Repayments andreserves(Chapters 80,81,83,85to87
and101)3779370074
SectionIIIB—Sub-total 41846267174
B.SectionIII—Commission (PartA)1278321095
Commission —Sub-total 43124588269
C.SectionsI,II,IVandV—Otherinstitutions 695808255
Totalexpenditure 43820396524
Revenue
Miscellaneous revenue(Titles4to9)311277671
Revenueatuniformratetobalancethegeneralbudget 6668154007
Surplusavailablefromprecedingfinancialyear500000000
Totalrevenue 7479431678
Appropriations tobecoveredpursuanttotheDecisionof24June
1988 36340964846

26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/17
FINANCING OFTHEGENERAL BUDGET
Financialyear1988
Expenditure tobefinancedpursuanttotheDecisionof24June
1988 36340964846
Customsduties,agricultural leviesandsugarandisoglucose
levies(seeTable5) 11416050000
Ownresources accruing fromVATandthefinancial
contributions relatingtopreviousfinancialyearsresultingfrom
thedifference betweenestimatedandrealVATbases(see
Table5) 350000000
Amountremaining tobefinanced 24574914846
TABLE 1
Financial contributions basedonGNP
pursuanttoArticle2(7)oftheDecisionof24June1988
Member Statenot
applyingtheuniformbasis
ofassessment forVAT
on1January1988GNPscale(') Financial contribution
Portugal
Total0,7785 191315712
0,7785 191315712
(')SeeAnnexes .
Amountremaining tobefinancedbyownresourcesaccruingfromVAT:
24574914846ECU-191315712ECU=24383599134ECU
TABLE 2
Determination oftheuniformrateandbreakdown
ofownresourcesaccruingfromVAT
pursuanttoArticle2(1)(c)oftheDecisionof24June1988
MemberState1%ofVAT
baseUniform
VATown
resources
rateVATownresources
attheuniformrate
Belgium 579000000I 733069069
Denmark 395000000 500107569
Germany 5023000000 6359595743
Greece 204000000Ill 258283403
Spain 1419000000 1796588963
France 4174000000 1,2661(2) 5284680993
Ireland(•) 126700000 160414251
Italy 2824000000 3575452593
Luxembourg (•) 42300000 53555823
Netherlands 952000000 1205322546
UnitedKingdom (•) 3519900000 445652818.1
Total 19258900000\24383599134
(')Baselimitedto55%of1988GNP. l
24IS'?599114
(2)Calculationofrate:19258900000~^2660951 11019°/o-

26.9.88NoL265/18 OfficialJournaloftheEuropean Communities
TABLE 3
Determination ofVATownresourcestobepaidandthecostsbornebytheotherMemberStatestofinance
thecorrection fortheUnitedKingdom
tobeaddedtotherevenuetobalancethebudget(additional resource)
pursuanttoArticle5(2)oftheDecisionof24June1988
MemberStateVATown
resources
atuniformrateCorrection
forUnitedKingdomTotalVAT
at1,4%Contribution
tocorrection
forUnitedKingdom
tobeadded
toadvances made
byMemberStatesVATown
resources
tobepaid
Belgium 733069069 108490434 841559503 810600000 30959503 810600000
Denmark 500107569 73766722 573874291 553000000 20874291 553000000
Germany 6359595743 496257741 6855853484 7032200000— 6855853484
Greece 258283403 36417554 294700957 285600000 9100957 285600000
Spain1796588963 228075521 2024664484 1986600000 38064484 1986600000
France 5284680993 661444416 5946125409 584360,0000 102525409 5843600000
Ireland 160414251 19479157 179893408 177380000 2513408 177380000
Italy 3575452593 579631957 4155084550 3953600000 201484550 3953600000
Luxembourg 53555823 6521284 60077107 59220000 857107 59220000
Netherlands 1205322546 159559703 1364882249 1332800000 32082249 1332800000
Portugal 191315712 27355511 218671223 211549666 7121557 211549666
UnitedKingdom 4456528181-2397000000 2059528181 4927860000— 2059528181
Total 24574914846 0 ,24574914846 27174009666 445583515 24129331331

26.9.88 OfficialJournaloftheEuropean Communities NoL265/19
TABLE4
Determination ofrevenuetobalancethebudget(additionalresource)
pursuanttoArticle2(1)(d)andArticle5(2)oftheDecisionof24June1988
MemberStateRevenue
tobalance
thebudget
(atuniformrate)Contribution
tocorrection
forUnitedKingdom
notcovered
byVATTotal
revenue
tobalance
thebudget
tobepaid
Belgium 219056912 30959503 250016415
Denmark 148945021 20874291 169819312
Germany 1728685667 — 1728685667
Greece 73531985 9100957 82632942
Spain 460515432 38064484 498579916
France 1335546053 102525409 1438071462
Ireland 39331061 2513408 41844469
Italy 1170355594 201484550 1371840144
Luxembourg 13167356 857107 14024463
Netherlands 322172698 32082249 354254947
Portugal 55234491 '7121557 62356048
UnitedKingdom 1101611737 — 1101611737
Total 6668154007 445583515 7113737522

TABLE 5
Summaryoffinancingofexpenditure
Financial year1988.NoL265/20 OfficialJournaloftheEuropean Communities 26.9.88Member StateSugarand
isoglucose leviesAgricultural
leviesCustoms
dutiesFinancial contributions VATownresourcesRevenue
tobalance
thebudgetTotal
Previous
financialyearsCurrent
financialyearPrevious
financialyearsCurrent
Financialyear
Belgium 97200000 207000000 489600000\ 25678000 810600000 250016415 1880094415
Denmark 41580000 12150000 181890000\6578000 553000000 169819312 965017312
Germany 358380000 1409400002515680000I777830006855853484 1728685667 11677322151
Greece 10800000 22500000 93240000l -72250000 285600000 82632942 422522942
Spain 68760000 202050000 404460000l -2479000 1986600000 498579916 3157970916
France 436500000 112500000 1168470000l \333435000 5843600000 1438071462 9332576462
Ireland 16650000 5400000 108810000l -21894000 177380000 41844469 328190469
Italy 159480000 349470000 829800000l \107629000 3953600000 13718401446771819144
Luxembourg— 180000 6750000ll \3456000 59220000 14024463 83630463
Netherlands 111420000 115830000 763740000l||97036000 1332800000 354254947 2775080947
Portugal 90000 66240000 91080000 1206000 211549666 — — 62356048 432521714
UnitedKingdom 85050000 200700000 1941660000I-206178000 2059528181 1101611737 5182371918
Total 1385910000 1434960000 8595180000 1206000 211549666 34879400023917781665711373752243009118853

26.9.88 OfficialJournaloftheEuropean Communities NoL265/21
SECTION III
COMMISSION


26.9.88 OfficialJournaloftheEuropean Communities NoL265/23
COMMISSION
EXPENDITURE


26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/25
COMMISSION
PARTB
OPERATING APPROPRIATIONS

NoL265/26 OfficialJournaloftheEuropean Communities26.9.88
COMMISSION
TITLE8
REPAYMENTS ANDAIDTOMEMBER STATES/LOANGUARANTEES ANDMISCELLANEOUS
CHAPTER 86—OTHERPAYMENTS
Article
ItemHeadingBudget1988Amending andsupplementary
budgetNo1Newamount
Commitments Payments Commitments Payments Commitments Payments
CHAPTER 86
860 RefundstoMemberStatesI
8600 RefundstoGreece
Non-differentiated appropriations p.m. p.m.— — p.m. p.m.
8601RefundstoSpain
Non-differentiated appropriations 1324105843
(1)1324105843
(')+37282762+37282762 13613886051361388605
8602 RefundstoPortugal
Non-differentiated appropriations 146261582
(2)146261582
(2)+3731644>
+3731644149993226149993226
Article860—Total 14703674251470367425+41014406+41014406 1511381831 1511381831
(!)Anappropriation of39671677ECUisenteredinChapter102.
(2)Anappropriation of4758244ECUisenteredinChapter102.

26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/27
COMMISSION
TITLE8
REPAYMENTS ANDAIDTOMEMBER STATES,LOANGUARANTEES ANDMISCELLANEOUS
CHAPTER 86—OTHER PAYMENTS
Article
ItemRemarks
860
600
601Actof28May1979concerning theConditions ofAccessionoftheHellenicRepublicandtheAdjustments totheTreaties(OJ
NoL291,19.11.1979,p.17).
Article127oftheActofAccessionprovidedthatduringthetransitional period(1981to1985)adecreasingproportion ofthe
GNP-based financialcontributions oroftheVATownresourcespaidbyGreeceintothegeneralbudgetoftheEuropeanCommunities shouldberefunded .
Actof12June1985concerning theConditions ofAccessionoftheKingdomofSpainandthePortuguese Republicandthe
Adjustments totheTreaties(OJNoL302,15.11.1985,p.23).
CouncilDecision 88/376/EEC,Euratomof24June1988onthesystemofCommunity ownresources (OJNoL185
15.7.1988,p.24).
Article187oftheActofAccessionprovidesthatfrom1986to1991adecreasingproportionoftheVATownresourcespaidby
Spainintothegeneralbudget,butnotincludingitsshareinfinancingtheUnitedKingdom'srebate*shallberefunded .
Inaccordance withtheconclusions oftheEuropeanCouncilof13February 1988,Spainwillhenceforth receivearefundofits
shareinfinancingtheUnitedKingdom'srebateaswellasofitsshareinthefinancingofadvancesgrantedbytheMember
Statesin1984.
Therefund,whichamountsto39671677ECUasderivedfromthefinancingofthemonetaryreserveoftheEAGGF
Guarantee Section,isenteredinChapter102.
Actof12June1985concerning theConditions ofAccessionoftheKingdomofSpainandthePortuguese Republicandthe
Adjustments totheTreaties(OJNoL302,15.11.1985,p.23).
CouncilDecision 88/376/EEC,Euratomof24June1988onthesystemofCommunity ownresources (OJNoL185
15.7.1988,p.24).
Article374oftheActofAccessionprovidesthatfrom1986to1991adecreasing proportion oftheVATownresourcesorof
theGNP-based financialcontributions paidbyPortugalintothegeneralbudget,butnotincludingitsshareinfinancingtheUnitedKingdom'srebate,shallberefunded .
Inaccordance withtheconclusions oftheEuropeanCouncilof13February 1988,Portugalwillhenceforth receivearefundof
itsshareinfinancingtheUnitedKingdom'srebateaswellasofitsshareinthefinancingofadvancesgrantedbytheMember
Statesin1984.
Therefund,whichamountsto4758244ECUasderivedfromthefinancingofthemonetaryreserveoftheEAGGFGuarantee
Section,isenteredinChapter102.602

NoL265/28 OfficialJournaloftheEuropean Communities26.9.88
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemHeadingBudget1988Amending andsupplementary
budgetNo1Newamount
Commitments Payments Commitments Payments Commitments Payments
861 Financial compensation to
MemberStates
8610Financial compensation to
Spainforthefinancingofad­
vancesgrantedbytheMember
Statesin1984
Non-differentiated appropriations 16899118 16899118 _ 16899118 16899118
8611Financial compensation to
Portugalforthefinancingof
advancesgrantedbytheMem­
berStatesin1984
Non-differentiated appropriations 2026891 2026891 2026891 2026891
8612Financial compensation to
Spainforfinancingthedepre­
ciationofoldstocksofagri­
culturalproducts
Non-differentiated appropriations 12845516 12845516 +612216 +612216 13457732 13457732
O

26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/29
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemRemarks
861
8612CouncilRegulation (EEC)No2051/88of24June1988onthegrantingoffinancialcompensation totheKingdomofSpain
andthePortuguese Republicfollowingthedepreciation ofcertainstocksofagricultural products(OJNoL185,15.7.1988,
p.8).

26.9.88NoL265/30 OfficialJournaloftheEuropean Communities
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemHeadingBudget198§Amending andsupplementary
budgetNo1Newamount
Commitments Payments Commitments Payments Commitments Payments
861
8613(cont'd)
Financial compensation to
Portugalforfinancingthede­
preciationofoldstocksofag­
riculturalproducts
Non-differentiated appropriations 1540699 1540699 -75428 -75428 1465271 1465271
\ Article861—Total 3331222433312224 +536788 +536788 33849012 33849012
Non-differentiated
appropriations —Sub-total15036796491503679649+41551194+4155119415452308431545230843
Differentiated
appropriations —Sub-total
\.CHAPTER 86—TOTAL 1503679649.1503679649+41551194+415511941545230843 1545230843
Non-differentiated
appropriations —Sub-total 36883889593688388959+41551194+4155119437299401533729940153
Differentiated
appropriations —Sub-total
Title8—Total36883889593688388959 -1-41551194+4155119437299401533729940153
Non-differentiated
appropriations —Sub-total 3290843498032908434980+41551194+415511943294998617432949986174
Differentiated
appropriations —Sub-total 104200360008896281000— 104200360008896281000
\ PartB—Total4332847098041804715980+41551194+415511944337002217441846267174
Non-differentiated
appropriations —Sub-total12783210951278321095 12783210951278321095
Differentiated
appropriations —Sub-total
I PartA—Total 12783210951278321095— — 12783210951278321095
/
Non-differentiated
appropriations —Sub-total 3418675607534186756075+41551194 -1-415511943422830726934228307269
Differentiated
appropriations —Sub-total 104200360008896281000— 104200360008896281000
GRAND TOTAL 4460679207543083037075+41551194+415511944464834326943124588269

26.9.88 OfficialJournaloftheEuropeanCommunities NoL265/31
COMMISSION
CHAPTER 86—OTHERPAYMENTS (cont'd)
Article
ItemRemarks
861
8613(cont'd)
CouncilRegulation (EEC)No2051/88of24June1988onthegrantingoffinancialcompensation totheKingdomofSpain
andthePortuguese Republicfollowingthedepreciation ofcertainstocksofagricultural products(OJNo185,15.7.1988,p.8).