All amounts in this budget document are expressed in euro unless otherwise indicated.

Final adoption

of supplementary and amending budget No 3 of the European Union for the financial year 2002

(2002/662/EC, ECSC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Article 78 thereof,

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

Having regard to the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities, as last amended by Regulation (EC, ECSC, Euratom) No 762/2001(1), and in particular Article 15 thereof,

Having regard to the general budget of the European Union for the financial year 2002, finally adopted on 13 December 2001(2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure(3),

Having regard to draft supplementary and amending budget No 2 of the European Union for the financial year 2002, established by the Council on 12 March 2002,

Having regard to the European Parliament resolution of 30 May 2002 on draft supplementary and amending budget No 2 of the European Union for the financial year 2002,

Having regard to preliminary draft supplementary and amending budget No 3 of the European Union for the financial year 2002, submitted by the Commission on 5 June 2002,

Having regard to draft supplementary and amending budget No 3 of the European Union for the financial year 2002, established by the Council on 27 June 2002,

Having regard to Rule 92 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 3 July 2002,

The procedure laid down in Article 272 of the Treaty establishing the European Community, Article 78 of the Treaty establishing the European Coal and Steel Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole Article

Supplementary and amending budget No 3 of the European Union for the financial year 2002 has been finally adopted.

Done at Strasbourg, 3 July 2002.

The President

Pat Cox

(1) OJ L 111, 20.4.2001, p. 1.

(2) OJ L 29, 31.1.2002, p. 1.

(3) OJ C 172, 18.6.1999, p. 1.

SUPPLEMENTARY AND AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2002

CONTENTS

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A. TOTAL REVENUE

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TITLE 1

OWN RESOURCES

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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 PRODUCT PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

CHAPTER 1 5 - CORRECTION OF BUDGETARY IMBALANCES

CHAPTER 1 9 - COSTS INCURRED BY THE MEMBER STATES IN THE COLLECTION OF OWN RESOURCES

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

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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.

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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

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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 (0,5251 %).

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CHAPTER 1 4 - OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARAGRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0 Own resources based on gross national product 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 product pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guarantees and the reserve for emergency aid

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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 EAGGF Guarantee Section monetary reserve, the loan guarantee reserve and the emergency aid reserve, to be applied to Member States' gross national product for this financial year is 0,5022 %.

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1 4 0 1 Own resources based on gross national product pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve

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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) and Article 6 thereof.

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

The provisional amount is produced by applying a rate of 0,0027 % to Member States' gross national product.

The breakdown of payments is as follows:

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However, the amount actually to be paid will be limited to the amount of the transfer from Chapter B1-6 0 of the statement of expenditure of Section III "Commission", intended for the monetary reserve.

1 4 0 2 Own resources based on gross national product pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees

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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) and Article 6 thereof.

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 (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

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).

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

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1 4 0 3 Own resources based on gross national product pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve

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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) and Article 6 thereof.

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

Council Regulation (ECSC, EC, Euratom) No 2730/94 of 29 September 2000 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

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).

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

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.

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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

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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:

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CHAPTER 1 9 - COSTS INCURRED BY THE MEMBER STATES IN THE COLLECTION OF OWN RESOURCES

1 9 0 Costs incurred by the Member States in the collection of own resources

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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(3) thereof.

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TITLE 2

ADJUSTMENT OF COLLECTION COSTS

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CHAPTER 2 0 - ADJUSTMENT OF COLLECTION COSTS

CHAPTER 2 0 - ADJUSTMENT OF COLLECTION COSTS

2 0 0 Adjustment of collection costs

2 0 0 0 Adjustment of collection costs (2001)

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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(3) and Article 10(1) and (2)(c) thereof.

The new Decision on the system of own resources provides for the Member States to retain, by way of collection costs, 25 % of the amounts of traditional own resources established after 31 December 2000, except for amounts which should have been made available before 28 February 2001, which are still subject to the retention rate of 10% (Article 10(2)(c) of Decision 2000/597/EC, Euratom).

In view of the fact that the last Member State ratified the new Decision on 5 February 2002, that the Decision entered into force on 1 March 2002 and that the 2001 budget year is closed, account must be taken of the retroactive effects on the collection costs incurred by the Member States during the period from March 2001 to December 2001 (since the amounts in question were paid after deducting 10%).

This item is therefore intended to cover the repayment to the Member States of the difference between the retention rates applied to the recovery of traditional own resources under the old Decision and the new Decision. The amounts entered in supplementary and amending budget No 2/2002 have been adjusted on the basis of the implementation figures in the 2001 revenue and expenditure account.

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TITLE 3

SURPLUSES AVAILABLE

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CHAPTER 3 0 - SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

CHAPTER 3 5 - SURPLUS OF OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT RESULTING FROM 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

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Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, 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).

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.

Article 32 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 budget procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 14 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 a supplementary and/or amending budget.

A deficit is entered in Chapter B0-3 0 of the statement of expenditure of Section III "Commission".

3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

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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 (ECSC, EC, Euratom) No 2730/94 of 31 October 1994 amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 293, 12.11.1994, p. 7).

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.

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

CHAPTER 3 5 - SURPLUS OF OWN RESOURCES BASED ON GROSS NATIONAL PRODUCT RESULTING FROM THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

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 8 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1998

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Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 1998.

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TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

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CHAPTER 4 0 - DEDUCTIONS FROM REMUNERATION

CHAPTER 4 0 - DEDUCTIONS FROM REMUNERATION

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

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

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, ECSC, Euratom) No 2778/98 (OJ L 347, 23.12.1998, p. 1).

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, ECSC, Euratom) No 2459/98 (OJ L 307, 17.11.1998, p. 3).

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.

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4 0 1 Staff contributions to the pension scheme

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Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

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).

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4 0 3 Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment

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Staff Regulations of officials of the European Communities, and in particular Article 66a 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, ECSC, Euratom) No 2778/98 (OJ L 347, 23.12.1998, p. 1).

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).

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TITLE 6

CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT AND CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS

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CHAPTER 6 1 - REPAYMENT OF MISCELLANEOUS EXPENDITURE

CHAPTER 6 4 - CONTRIBUTIONS IN CONNECTION WITH OTHER AGREEMENTS

CHAPTER 6 1 - REPAYMENT OF MISCELLANEOUS EXPENDITURE

6 1 1 Repayment of expenditure incurred on behalf of one or more Member States

6 1 1 2 Contributions to administrative expenditure under the Decision of the Representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on financial consequences of the expiry of the ECSC Treaty

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Decision 2002/234/ECSC of the Representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty and on the research fund for coal and steel (OJ L 79, 22.3.2002, p. 42) stipulates that all assets and liabilities of the ECSC, as they exist on 23 July 2002, must, as from 24 July 2002, be managed by the Commission on behalf of the Member States.

Under point 6 of Annex I to Decision 2002/234/ECSC, administrative expenditure resulting from liquidation, investment and management operations referred to in this Decision, corresponding to the expenditure laid down in Article 20 of the Treaty establishing a Single Council and a Single Commission of the European Communities of 8 April 1965, the amount of which was adjusted by the Council Decision of 21 November 1977, must be met by the Commission from a lump sum payment of EUR 3300000 per year pro rata temporis transferred to the general budget of the European Union from the capital reserve of the fund.

On this basis, the payment to be made from the capital reserve of the fund for the period from 24 July 2002 to 31 December 2002 comes to EUR 1455616.

In accordance with Article 4 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p.1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, p.1), this revenue will be used to provide additional appropriations under Items A-1 1 0 0, A-7 0 0 0, A-2 0 0 0, A-2 4 2 1, A-7 0 7 0, A-2 2 5 5 and A-2 3 2 0 of the statement of expenditure in Section III "Commission".

CHAPTER 6 4 - CONTRIBUTIONS IN CONNECTION WITH OTHER AGREEMENTS

6 4 0 Contributions in connection with the Schengen acquis

6 4 0 0 Contributions in connection with the Schengen acquis (Iceland and Norway)

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Council Decision 2001/258/EC of 15 March 2001 (OJ L 93, 3.4.2001, p.38) concerning the conclusion of an Agreement between the European Community and the Republic of Iceland and the Kingdom of Norway concerning the criteria and mechanisms for establishing the State responsible for examining a request for asylum in a Member State or Iceland or Norway (OJ L 93, 3.4.2001, pp. 38, 40), and in particular Article 9 of the Agreement.

In accordance with Article 4 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, p. 1), this revenue may be used to provide additional appropriations for Article B5-8 1 2 of the statement of expenditure in Section III "Commission".

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

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CHAPTER 7 1 - FINES

CHAPTER 7 1 - FINES

7 1 0 Fines, periodic penalty payments and other penalties

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Council Regulation No 11 of 27 June 1960 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79(3) of the Treaty establishing the European Economic Community (OJ 52, 16.8.1960, p. 1121/60), as amended by Regulation (EEC) No 3626/84 (OJ L 335, 22.12.1984, p. 4), and in particular Articles 17 and 18 thereof.

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

- No 59 (OJ 58, 10.7.1962, p. 1655/62),

- No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

- (EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49),

and in particular Articles 15 and 16 thereof.

Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by rail, road and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof.

B. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2002 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

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TABLE 1

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

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Amount remaining to be financed by additional resource:

EUR 69205235834 - EUR 22601189980 = EUR 46604045854

TABLE 2

Determination of VAT own resources to be paid and the costs borne by the other Member States to finance the United Kingdom correction to be added to the additional resource in accordance with Article 5(2) of Decision 2000/597/EC, Euratom

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TABLE 3

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

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Own resources ceiling (% of GNP):

1,27% x (GNP "ESA second edition" 1998+1999+2000)/(GNP "ESA 95" 1998+1999+2000)] = 1,24%

(Article 3(1) of Decision 2000/597/EC, Euratom)

TABLE 4

Determination of the additional resource in accordance with Articles 2(1)(d) and 5(2) of Decision 2000/597/EC, Euratom

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Additional resource - Reserve financing

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TABLE 5.1

Calculation of financing of 2001 United Kingdom correction amounting to EUR 5027007572

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Note: The calculations are made to 15 decimal places.

TABLE 5.2

Calculation of financing of 1998 United Kingdom correction amounting to EUR 65186721

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The calculations are made to 15 decimal places.

TABLE 6.1 - Calculation of gross amount of United Kingdom correction

(pursuant to Article 2(4) of Decision 2000/597/EC, Euratom)

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Calculation of Member States' shares

Calculation of the shares of Member States whose financial burden is limited(1) (for example, Germany):

>REFERENCE TO A GRAPHIC>

(9984300000)/(43040349500 -8512925000) x 5027007572 x (1)/(4) = 363415114

Calculation of the other Member States' shares (for example Belgium):

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(1069569000)/(43040349500 - 22807256000) x (5027007572 - 520294456)/1 = 238235475

Determination of the VAT rate frozen by the United Kingdom's correction (this calculation is based on one Member State, in this case Belgium): (238235475)/(1069569000) = 0,222739697027183

Gross amount: 0,222739697 x 43040349500 = 9586794408

TABLE 6.2 - Calculation of gross amount of United Kingdom correction

(pursuant to Article 2(4) of Decision 94/728/EC, Euratom)

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Calculation of Member States' shares

Calculation of the share of Germany (country with a limited financial burden):

>REFERENCE TO A GRAPHIC>

(9984300000)/(43040349500 - 8512925000) x 65186721 x (2)/(3) = 12566702

Calculation of the other Member States' shares (for example Belgium):

>REFERENCE TO A GRAPHIC>

(1069569000)/(43040349500 - 18497225000) x (65186721 - 12566702)/1 = 2293137

Determination of the VAT rate frozen by the United Kingdom's correction (for example, Belgium): (2293137)/(1069569000) = 0,002143982077901

Gross amount: 0,002143982 x 43040349500 = 92277738

TABLE 7

Summary of financing of expenditure

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C. STAFF

Authorised staff

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The distribution per category and grade for these members of staff must be kept within the limits shown in the tables on the following pages.

Section VI - Economic and Social Committee

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SECTION III

COMMISSION

General summary of appropriations

Part A

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General summary of appropriations

Part B

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PART A

ADMINISTRATIVE APPROPRIATIONS

TITLE A-1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

CHAPTER A-1 1 - STAFF IN ACTIVE EMPLOYMENT

1. Permanent and temporary posts - Operating budget

Breakdown by policy area

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2. Outside staff

(in persons/year)

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A-1 1 0 Officials and temporary staff holding a post provided for in the establishment plan

A-1 1 0 0 Basic salaries

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This appropriation is intended to cover the basic salaries of officials and temporary staff holding posts on the establishment plans, with the exception of staff serving in third countries.

Appropriations to cover the equivalent expenditure in respect of officials and temporary staff holding posts on the research establishment plans are entered under various items in subsection B6.

Five additional posts should be made available to the Food and Veterinary Office, to be used for the recruitment of veterinary inspectors.

Revenue available for reuse is estimated at EUR 31560000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

Legal basis

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

TITLE A-2

BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE

Revenue accruing from the contributions by EFTA States towards the Community's administrative costs under Articles 76 and 82 of the Agreement on the European Economic Area is used to provide additional appropriations for the budget headings concerned in this title in accordance with the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, p. 1). The amount of such revenue is estimated at EUR 650000.

CHAPTER A-2 0 - INVESTMENTS IN IMMOVABLE PROPERTY, RENTAL OF BUILDINGS AND ASSOCIATED COSTS

A-2 0 0 Rent and ground rent

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This appropriation is intended to cover the payment of rent and ground rent relating to occupied buildings or parts of buildings, and the hire of conference rooms, storerooms, garages and parking facilities.

It covers expenditure incurred within the territory of the Community, excluding:

- Joint Research Centre sites, for which expenditure is entered in subsection B6,

- property situated outside the Community, for which expenditure is entered in Title A-6,

- offices in the Community, for which expenditure is entered in Chapter A-4 2.

Revenue available for reuse is estimated at EUR 1300000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

CHAPTER A-2 2 - MOVABLE PROPERTY AND ASSOCIATED COSTS

A-2 2 5 Documentation and library expenditure

A-2 2 5 5 Subscriptions and purchase of information media

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This appropriation is intended to cover:

- expenditure on subscriptions to newspapers, specialist periodicals, official journals, parliamentary papers, foreign trade statistics, press agency bulletins and various other specialised publications,

- the cost of subscriptions and access to electronic information services and external data bases and the acquisition of electronic media (CD-ROMs, etc.),

- the training and support required for accessing this information,

- copyright fees.

It covers expenditure incurred within the territory of the Community, excluding:

- Joint Research Centre sites, for which expenditure is entered in subsection B6,

- offices in the Community, for which expenditure is entered in Chapter A-4 2,

- similar expenditure incurred outside the Community entered in Title A-6.

Revenue available for reuse is estimated at EUR 100000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

CHAPTER A-2 3 - CURRENT ADMINISTRATIVE EXPENDITURE

A-2 3 2 Financial charges

A-2 3 2 0 Bank charges

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This appropriation is intended to cover bank charges (commission, agios and miscellaneous expenditure), the cost of connection to the interbank telecommunications network (Swift) and expenditure on subscriptions to credit-rating agencies.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

A-2 3 4 Damages

A-2 3 4 0 Damages

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This appropriation is intended to cover damages and the cost of settling claims against the Commission (third-party liability) in connection with the institution's own staff and administrative processes.

CHAPTER A-2 4 - POSTAL CHARGES, TELECOMMUNICATIONS AND COMPUTER INFRASTRUCTURE

A-2 4 2 Computer infrastructure

A-2 4 2 1 Equipment and software for departmental systems

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This appropriation is intended to cover expenditure on:

- the purchase, hire or leasing of computers, terminals, mini-computers, peripherals, connection devices and the necessary software,

- the purchase, hire or leasing of equipment relating to the presentation of information in printed form, e.g. printers, fax machines, photocopiers, scanners and microcopiers,

- the purchase, hire or leasing of typewriters and word processors and any other electronic office equipment,

- installation, configuration, maintenance, studies, documentation and supplies related to this equipment.

Revenue available for reuse is estimated at EUR 5000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

TITLE A-7

DECENTRALISED EXPENDITURE ON SUPPORT STAFF AND ADMINISTRATION

Revenue accruing from the contributions by EFTA States towards the Community's administrative costs under Articles 76 and 82 of the Agreement on the European Economic Area is used to provide additional appropriations for the budget headings concerned in this title in accordance with the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L 356, 31.12.1977, p. 1), as last amended by Regulation (EC, ECSC, Euratom) No 762/2001 (OJ L 111, 20.4.2001, p. 1).

The amount of such revenue is estimated at EUR 955000.

CHAPTER A-7 0 - DECENTRALISED EXPENDITURE ON SUPPORT STAFF AND ADMINISTRATION

For the "Breakdown by Directorate-General or service" table, see next page.

Breakdown by Directorate-General or service (including the appropriations entered in Chapter A-10 0)

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A-7 0 0 Decentralised expenditure on support staff

A-7 0 0 0 Auxiliary staff

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This appropriation is intended to cover:

- the remuneration of auxiliary staff within the meaning of Article 61 of the Conditions of employment,

- the institution's social security contributions for auxiliary staff,

- the amounts paid in the form of weightings.

It includes a sum to cover the remuneration of auxiliary staff acting as guides to handicapped persons.

Appropriations to cover the equivalent expenditure in respect of auxiliary staff paid from the research appropriations are entered under various items of subsection B6.

EUR 2490000 is intended for enlargement preparations.

Revenue available for reuse is estimated at EUR 1450000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

Legal basis

Conditions of employment of other servants of the European Communities, and in particular Article 3 and Title III thereof.

A-7 0 7 Development of management and information systems

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This appropriation is intended to cover expenditure on:

- the development and maintenance under contract of management and information systems,

- studies, documentation and training linked to those systems and project management,

- the acquisition of skills and expertise in the area of information technology for all departments: quality, security, technology, development methodology, information-technology management, etc.,

- technical support for those systems, and the technical work needed to ensure that they operate satisfactorily.

Revenue available for reuse is estimated at EUR 50000.

Revenue arising from the contribution to administrative expenditure under the decision by the Representatives of the Governments of the Member States meeting within the Council of 27 February 2002, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel entered in item 6 1 1 2 of the general statement of revenue, may give rise to the opening of supplementary appropriations pursuant to Article 4 of the Financial Regulation.

PART B

OPERATING APPROPRIATIONS

Part B appropriations cover operating expenditure directly related to the objective of the relevant programme or action, including expenditure on evaluation and technical and administrative assistance benefiting partners only. Special provisions apply to the following:

- expenditure on technical assistance, studies and information concerning the Structural Funds and the Cohesion Fund is governed by the provisions of Council Regulations (EC) No 1260/1999, (EC) No 1257/1999, (EC) No 1258/1999, (EC) No 1263/1999, (EC) No 2792/1999, (EC) No 1261/1999, (EC) No 1262/1999 and (EC) No 1164/94 as amended by (EC) No 1264/1999,

- appropriations in subsection B6 are governed by the special provisions of Title 27 of the Financial Regulation,

- expenditure on technical and administrative assistance is authorised if the remarks against the relevant heading expressly provide for this type of expenditure and lay down the expenditure ceiling.

For new programmes or actions, provision will have to be made in the specific legislation governing the relevant programme or action for expenditure on technical and administrative assistance to be charged against Part B and a decision will have to be taken by the budgetary authority laying down the ceiling.

The Commission undertakes to submit a special report to the budgetary authority, when the preliminary draft is drawn up, on the use of the appropriations entered in the BA lines (see below).

Upon a reasoned request from either arm of the budgetary authority, the Commission must forward all appropriate information, including the results of work carried out by experts, concerning the implementation of programmes or actions.

ADMINISTRATIVE APPROPRIATIONS

The appropriations entered in the 'B ... A' lines are intended to finance inter alia:

- expenditure on technical assistance concerning public authority tasks delegated by the Commission to implementing agencies governed by Community law;

- expenditure on technical and administrative assistance not involving public authority tasks outsourced by the Commission under ad hoc research or service contracts to bodies governed by private law.

The Commission undertakes to inform the budgetary authority about transfers from the main line (B) to the B ... A line, and vice versa, and to report to it at the end of the financial year on the use of appropriations against the B ... A line.

Implementation:

There must be regular assessment of implementation of all programmes and grants to organisations financed or cofinanced by the operating part of the European Union budget. The budgetary authority must be informed about the results of those assessments, even if this is not expressly provided for in the legal basis.

Recipients of Commission budget allocations are requested to make it perfectly clear to the public that they are receiving financial assistance from the European Union.

SUBSECTION B5

CONSUMER PROTECTION, INTERNAL MARKET, INDUSTRY AND TRANS-EUROPEAN NETWORKS

General summary of appropriations (2002 and 2001) and outturn (2000)

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TITLE B5-8

AREA OF FREEDOM, SECURITY AND JUSTICE

The Commission will endeavour to implement this part of the budget taking into account the implementation of budget 2001, as indicated below, and, where necessary, make efforts to improve it.

The Commission will transmit at the latest when submitting preliminary draft budget 2003 the implementation profile for this part of the budget.

Should implementation as at 31 August diverge significantly from the profile submitted, or risk doing so, the Commission shall inform the budgetary authority, stating the reasons for the divergence and indicating the steps it intends to take in order to rectify the situation. Furthermore, the Commission will submit a new, updated, implementation profile.

The Commission will also examine implementation as at 31 October in comparison with the implementation profile and inform the budgetary authority of the outcome.

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CHAPTER B5-8 1 - FREE MOVEMENT OF PERSONS, ASYLUM, IMMIGRATION, REFUGEES

B5-8 1 2 Eurodac

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This appropriation is intended to cover expenditure relating to the establishment and operation of the central unit of the Eurodac system.

Legal basis

Council Regulation (EC) No 2725/2000 of 11 December 2000 concerning the establishment of Eurodac for the comparison of fingerprints for the effective application of the Dublin Convention (OJ L 316, 15.12.2000, p. 1).

Any revenue from the contributions of Iceland and Norway, entered in Item 6 4 0 0 of the statement of revenue, may give rise to the opening of additional appropriations in accordance with Article 4 of the Financial Regulation.

SECTION V

COURT OF AUDITORS

TITLE 2

BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE

Remarks

Since risk cover has been revoked by insurance companies, the risk of industrial conflicts and terrorist attacks for the Court of Auditors buildings needs to be covered through the European Union Budget.

The appropriations of this title accordingly cover all expenses linked to damages resulting from industrial conflicts and terrorist attacks.

SECTION VI

ECONOMIC AND SOCIAL COMMITTEE

Own resources

TITLE 4

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

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CHAPTER 4 0 - DEDUCTIONS FROM STAFF REMUNERATION

CHAPTER 4 0 - DEDUCTIONS FROM STAFF REMUNERATION

4 0 0 Proceeds from taxation on the salaries, wages and allowances of Members of the institution, officials, other servants and recipients of pensions

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Remarks

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

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 (ECSC, EC, Euratom) No 2190/97 (OJ L 301, 5.11.1997, p. 1).

4 0 1 Staff contributions to the pension scheme

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

4 0 3 Proceeds from the temporary levy on salaries of Members of the institution, officials and other servants in active employment

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Remarks

Council Regulation (ECSC, EEC, Euratom) No 3831/91 of 19 December 1991 amending the Staff Regulations of officials and the Conditions of employment of other servants of the European Communities with a view to introducing a temporary contribution (OJ L 361, 31.12.1991, p. 7).

EXPENDITURE

General summary of appropriations (2002 and 2001) and outturn (2000)

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TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

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CHAPTER 1 0 - MEMBERS OF THE INSTITUTION

CHAPTER 1 1 - STAFF IN ACTIVE EMPLOYMENT

CHAPTER 1 8 - INTERINSTITUTIONAL COOPERATION

CHAPTER 1 0 - MEMBERS OF THE INSTITUTION

1 0 0 Salaries, allowances and payments related to salaries

1 0 0 4 Travel and subsistence allowances, attendance at meetings and associated expenditure

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Remarks

This appropriation is intended to cover payments to Economic and Social Committee members and their alternates under the current rules on reimbursement of transport costs and travel and meeting allowances.

It may be broken down as follows:

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CHAPTER 1 1 - STAFF IN ACTIVE EMPLOYMENT

Remarks

A standard abatement of 2,9 % has been applied to the appropriations in this chapter.

1 1 0 Officials and temporary staff holding a post provided for in the establishment plan

Remarks

The appropriations in this article were calculated on the basis of the provisions of the Staff Regulations of officials and the Conditions of employment of other servants of the European Communities.

1 1 0 0 Basic salaries

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Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation was calculated on the basis of the establishment plan authorised for the financial year.

1 1 0 1 Family allowances

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 67 thereof.

This appropriation is intended to cover family allowances which comprise:

- household allowance,

- dependent child allowance,

- education allowance.

1 1 0 2 Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 4 of Annex VII thereto.

This appropriation is intended to cover payments to officials fulfilling the conditions laid down in the said Article.

1 1 0 3 Secretarial allowances

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 4a of Annex VII thereto.

This appropriation is intended to cover expenses granted to officials in category C holding shorthand-typing and typing posts.

1 1 3 Insurance against sickness, accidents, occupational disease, unemployment insurance and maintenance of pension rights

1 1 3 0 Insurance against sickness

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Remarks

This appropriation is intended to cover the payment of the institution's contributions to the joint medical insurance scheme.

1 1 3 1 Insurance against accidents and occupational disease

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Remarks

This appropriation is intended to cover employees' insurance against accidents and occupational diseases.

1 1 4 Miscellaneous allowances and grants

1 1 4 1 Annual travel expenses from place of employment to place of origin

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 8 of Annex VII thereto.

Officials are entitled to reimbursement of travel expenses for themselves and their families from the place where they are employed to their place of origin on the occasion of their annual leave.

1 1 8 Allowances and expenses on entering and leaving the service and on transfer

1 1 8 1 Travel expenses (including members of the family)

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Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 7 of Annex VII thereto.

1 1 8 2 Installation, resettlement and transfer allowances

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Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 of Annex VII thereto.

1 1 8 3 Removal expenses

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Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 9 of Annex VII thereto.

1 1 8 4 Temporary daily subsistence allowances

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 10 of Annex VII thereto.

1 1 9 Appropriation to cover adjustments to the remuneration of officials and other staff

1 1 9 0 Weightings

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Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 64 and 65 thereof.

1 1 9 1 Provisional appropriation

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Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

This appropriation is intended to cover the effects of any salary adjustments decided by the Council during the financial year.

It is purely provisional and can be used only after being transferred to the appropriate headings in this chapter.

CHAPTER 1 8 - INTERINSTITUTIONAL COOPERATION

Remarks

The activities covered by this chapter are the subject of interinstitutional cooperation involving consultation between the institutions and the strengthening of joint management instruments with a view to rationalising expenditure.

1 8 9 Supplementary services

1 8 9 1 Interpreter services

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Remarks

This appropriation is intended to cover expenditure on interpreter services. This appropriation is intended to cover the fees, social security contributions, travel expenses and subsistence allowances of interpreters employed.

TITLE 2

BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE

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CHAPTER 2 5 - EXPENDITURE ON FORMAL AND OTHER MEETINGS

CHAPTER 2 5 - EXPENDITURE ON FORMAL AND OTHER MEETINGS

2 5 2 Cost of organising the work of the CCIC

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Remarks

This appropriation is intended to cover the cost of meetings, including delegates' travel and meeting expenses.

(1) Germany, the Netherlands, Austria and Sweden.