DEFINITIVE ADOPTION

of amending budget No 4 of the European Union for the financial year 2012

(2012/781/EU, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 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 4 to the general budget 2012, which the Commission drew up on 20 June 2012,

Having regard to the position on draft amending budget No 4/2012, which the Council adopted on 24 September 2012,

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

Having regard to the Parliament's approval of 23 October 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 4 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

— Title 6: Contributions and refunds in connection with Union agreements and programmes

— Title 6: Contributions and refunds in connection with Union agreements and programmes

DEFINITIVE ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2012

SECTION III

COMMISSION

REVENUE

Title Heading Budget 2012 Amending budget No. 4/2012 New amount 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 986 604 274 986 604 274 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION 58 500 000 58 500 000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 50 000 000 p.m. 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 30 000 000 30 000 000 Total 1 248 488 274 p.m. 1 248 488 274

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2012 Amending budget No. 4/2012 New amount 6 0 CONTRIBUTIONS TO UNION PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. p.m. p.m. 6 2 REVENUE FROM SERVICES RENDERED AGAINST PAYMENT p.m. p.m. 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS p.m. p.m. 6 5 FINANCIAL CORRECTIONS p.m. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS 50 000 000 50 000 000 6 7 REVENUE CONCERNING THE EUROPEAN AGRICULTURE GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT p.m. p.m. 6 8 TEMPORARY RESTRUCTURING AMOUNTS p.m. p.m. Title 6 — Total 50 000 000 p.m. 50 000 000

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE 6 1 1 Repayment of expenditure incurred on behalf of one or more Member States 6 1 1 3 Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue p.m. p.m. 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. Article 6 1 1 — Subtotal p.m. p.m. 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. 6 1 4 Repayment of Union support to commercially successful projects and activities and to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund 6 1 4 0 Repayment of Union support to commercially successful projects and activities in the field of new energy technology — Assigned revenue — — 6 1 4 3 Repayment of Union support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. 6 1 4 4 Repayment of Union support to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. p.m. 6 1 5 Repayment of unused Union aid 6 1 5 0 Repayment of unused aid from European Social Fund, European Regional Development Fund, European Agricultural Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, Cohesion Fund, Solidarity Fund, ISPA and IPA p.m. p.m. 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 6 1 5 7 Repayments of payments on account under the Structural Funds, the Cohesion Fund and the European Fisheries Fund p.m. p.m. 6 1 5 8 Repayment of miscellaneous unused Union aid — Assigned revenue p.m. p.m. Article 6 1 5 — Subtotal p.m. p.m. 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. 6 1 7 Repayment of amounts paid in connection with Union aid to third countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. Article 6 1 7 — Subtotal p.m. p.m. 6 1 8 Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. Article 6 1 8 — Subtotal p.m. p.m. 6 1 9 Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies pursuant to Council Decision 77/270/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. p.m. p.m.

6 1 4

Repayment of Union support to commercially successful projects and activities and to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund

6 1 4 4

Repayment of Union support to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund — Assigned revenue

Budget 2012 Amending budget No. 4/2012 New amount p.m. p.m.

Remarks

New item

Repayment of reflows and amounts left-over from Union support to risk-sharing instruments financed from the European Regional Development Fund and the Cohesion Fund.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which the revenue is assigned.

Legal basis

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 25), and in particular Article 36a thereof.

Regulation (EU) No 423/2012 of the European Parliament and of the Council of 22 May 2012, amending Council Regulation (EC) No 1083/2006 as regards certain provisions relating to risk- sharing instruments for Member States experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 133, 23.5.2012, p. 1).

EXPENDITURE

Title Heading Budget 2012 Amending budget No. 4/2012 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 p.m. p.m. 42 063 508 957 35 556 252 521 40 01 40 16 463 16 463 16 463 16 463 42 063 525 420 35 556 268 984 42 063 525 420 35 556 268 984 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 p.m. p.m. 144 286 681 498 125 471 770 130 40 01 40, 40 02 41 149 816 025 152 435 997 149 816 025 152 435 997 Total including reserves 144 436 497 523 125 624 206 127 144 436 497 523 125 624 206 127

TITLE 13

REGIONAL POLICY

Title Chapter Heading FF Budget 2012 Amending budget No. 4/2012 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 p.m. p.m. 29 611 464 423 26 235 431 887 13 04 COHESION FUND 1 11 788 814 578 8 757 388 636 p.m. p.m. 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 18 061 682 18 061 682 Title 13 — Total 42 063 508 957 35 556 252 521 p.m. p.m. 42 063 508 957 35 556 252 521 40 01 40 16 463 16 463 16 463 16 463 Total including reserves 42 063 525 420 35 556 268 984 42 063 525 420 35 556 268 984

CHAPTER 13 03 — EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL OPERATIONS

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments 13 03 EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL OPERATIONS 13 03 01 Completion of European Regional Development Fund (ERDF) — Objective 1 (2000 to 2006) 1.2 p.m. 1 200 000 000 p.m. 1 200 000 000 13 03 02 Completion of the special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (2000 to 2006) 1.2 p.m. p.m. p.m. p.m. 13 03 03 Completion of European Regional Development Fund (ERDF) — Objective 1 (prior to 2000) 1.2 p.m. p.m. p.m. p.m. 13 03 04 Completion of European Regional Development Fund (ERDF) — Objective 2 (2000 to 2006) 1.2 p.m. 145 596 619 p.m. 145 596 619 13 03 05 Completion of European Regional Development Fund (ERDF) — Objective 2 (prior to 2000) 1.2 p.m. p.m. p.m. p.m. 13 03 06 Completion of Urban (2000 to 2006) 1.2 p.m. 10 000 000 p.m. 10 000 000 13 03 07 Completion of earlier programmes — Community initiatives (prior to 2000) 1.2 p.m. p.m. p.m. p.m. 13 03 08 Completion of European Regional Development Fund (ERDF) — Technical assistance and innovative measures (2000 to 2006) 1.2 p.m. p.m. p.m. p.m. 13 03 09 Completion of European Regional Development Fund (ERDF) — Technical assistance and innovation measures (prior to 2000) 1.2 p.m. p.m. p.m. p.m. 13 03 12 Union contribution to the International Fund for Ireland 1.1 p.m. 13 608 766 p.m. 13 608 766 13 03 13 Completion of Interreg III Community initiative (2000 to 2006) 1.2 p.m. 90 000 000 p.m. 90 000 000 13 03 14 Support for regions bordering candidate countries — Completion of earlier programmes (2000 to 2006) 1.2 — — — — 13 03 16 European Regional Development Fund (ERDF) — Convergence 1.2 24 398 779 141 20 603 000 000 24 398 779 141 20 603 000 000 13 03 17 European Regional Development Fund (ERDF) — PEACE 1.2 33 392 292 40 000 000 33 392 292 40 000 000 13 03 18 European Regional Development Fund (ERDF) — Regional competitiveness and employment 1.2 3 946 682 563 3 400 965 947 3 946 682 563 3 400 965 947 13 03 19 European Regional Development Fund (ERDF) — European territorial cooperation 1.2 1 168 910 427 685 160 555 1 168 910 427 685 160 555 13 03 20 European Regional Development Fund (ERDF) — Operational technical assistance 1.2 50 000 000 35 000 000 50 000 000 35 000 000 13 03 21 Pilot project — Pan-European coordination of Roma integration methods 1.2 p.m. p.m. p.m. p.m. 13 03 22 Pilot project — Erasmus for elected local and regional representatives 1.2 p.m. p.m. p.m. p.m. 13 03 23 Pilot project — Enhancing regional and local cooperation through the promotion of Union regional policy on a global scale 1.2 p.m. p.m. p.m. p.m. 13 03 24 Preparatory action — Promoting a more favourable environment for micro-credit in Europe 1.2 p.m. p.m. p.m. p.m. 13 03 26 Pilot project — Suburbs sustainable regeneration 1.2 500 000 500 000 500 000 500 000 13 03 27 Preparatory action — RURBAN — Partnership for sustainable urban-rural development 1.2 p.m. 1 000 000 p.m. 1 000 000 13 03 28 Preparatory action — Enhancing regional and local cooperation through the promotion of Union regional policy on a global scale 1.2 2 000 000 2 000 000 2 000 000 2 000 000 13 03 29 Preparatory action — The definition of governance model for the European Union Danube Region — better and effective coordination 1.2 1 500 000 1 500 000 1 500 000 1 500 000 13 03 30 Pilot project — Towards a common regional identity, reconciliation of nations and economic and social cooperation including a Pan-European Expertise and Excellence Platform in the Danube macro-region 1.2 2 000 000 2 000 000 2 000 000 2 000 000 13 03 31 Technical assistance and dissemination of information on the European Union Strategy for the Baltic Sea Region and an improved knowledge of macro-regions strategy 1.2 2 500 000 2 500 000 2 500 000 2 500 000 13 03 32 Preparatory action on an Atlantic Forum for the European Union Atlantic Strategy 1.2 1 200 000 600 000 1 200 000 600 000 13 03 33 Preparatory action — Supporting Mayotte, or any other territory potentially affected, with the switchover to outermost-region status 1.2 2 000 000 1 000 000 2 000 000 1 000 000 13 03 34 Preparatory action — Erasmus for elected local and regional representatives 1.2 2 000 000 1 000 000 2 000 000 1 000 000 13 03 40 Risk sharing instruments financed from the ERDF Convergence envelope p.m. p.m. p.m. p.m. 13 03 41 Risk sharing instruments financed from the ERDF Regional competitiveness and employment envelope p.m. p.m. p.m. p.m. Chapter 13 03 — Total 29 611 464 423 26 235 431 887 p.m. p.m. 29 611 464 423 26 235 431 887

Remarks

Article 39 of Regulation (EC) No 1260/1999 provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of the Financial Regulation in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced. Regulation (EC) No 1083/2006 provides for financial corrections for the period 2007 to 2013.

Regulation (EC) No 1260/1999 lays down the conditions for the repayment of payments on account which does not have the effect of reducing the contribution from the Structural Funds to the operation concerned. Any revenue arising from the repayment of payments on account entered in Item 6 1 5 7 of the statement of revenue will be used to provide additional appropriations in accordance with Articles 18 and 157 of the Financial Regulation. Regulation (EC) No 1083/2006 lays down the conditions for reimbursement of pre-financing for the period 2007 to 2013.

Measures to combat fraud are funded from Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Treaty on the Functioning of the European Union, and in particular Articles 174, 175 and 177 thereof.

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1).

Regulation (EC) No 1080/2006 of the European Parliament and of the Council of 5 July 2006 on the European Regional Development Fund (OJ L 210, 31.7.2006, p. 1).

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 25).

Reference acts

Conclusions of the Berlin European Council of 24 and 25 March 1999.

Conclusions of the Brussels European Council of 15 and 16 December 2005.

13 03 40

Risk sharing instruments financed from the ERDF Convergence envelope

Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments p.m. p.m. p.m. p.m.

Remarks

New article

This budget line is intended to finance the Risk Sharing Instruments from the ERDF Convergence envelope for Member States experiencing or threatened with serious difficulties with respect to their financial stability.

Reflows and amounts left-over after the completion of an operation covered by a risk sharing instrument may be reused within the risk sharing instrument if the MemberState still meets the conditions specified in Article 77(2) of Council Regulation (EC) No 1083/2006. If the MemberState no longer meets those conditions, reflows and amounts left-over shall be considered as assigned revenue.

Any assigned revenue resulting from repayment of reflows or amounts left-over entered in Item 6 1 4 4 of the statement of revenue will give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation. At the request of the MemberState concerned, additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the MemberState concerned.

Legal basis

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).

Regulation (EU) No 423/2012 of the European Parliament and of the Council of 22 May 2012, amending Council Regulation (EC) No 1083/2006 as regards certain provisions relating to risk- sharing instruments for Member States experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 133, 23.5.2012, p. 1).

13 03 41

Risk sharing instruments financed from the ERDF Regional competitiveness and employment envelope

Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments p.m. p.m. p.m. p.m.

Remarks

New article

This budget line is intended to finance the Risk Sharing Instruments from the ERDF Regional competitiveness and employment envelope for Member States experiencing or threatened with serious difficulties with respect to their financial stability.

Reflows and amounts left-over after the completion of an operation covered by a risk sharing instrument may be reused within the risk sharing instrument if the MemberState still meets the conditions specified in Article 77(2) of Council Regulation (EC) No 1083/2006. If the MemberState no longer meets those conditions, reflows and amounts left-over shall be considered as assigned revenue.

Any assigned revenue resulting from repayment of reflows or amounts left-over entered in Item 6 1 4 4 of the statement of revenue will give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation. At the request of the MemberState concerned, additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the MemberState concerned.

Legal basis

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).

Regulation (EU) No 423/2012 of the European Parliament and of the Council of 22 May 2012, amending Council Regulation (EC) No 1083/2006 as regards certain provisions relating to risk- sharing instruments for Member States experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 133, 23.5.2012, p. 1).

CHAPTER 13 04 — COHESION FUND

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments 13 04 COHESION FUND 13 04 01 Cohesion Fund — Completion of previous projects (prior to 2007) 1.2 p.m. 950 388 636 p.m. 950 388 636 13 04 02 Cohesion Fund 1.2 11 788 814 578 7 807 000 000 11 788 814 578 7 807 000 000 13 04 03 Risk sharing instruments financed from the CF envelope p.m. p.m. p.m. p.m. Chapter 13 04 — Total 11 788 814 578 8 757 388 636 p.m. p.m. 11 788 814 578 8 757 388 636

Remarks

Annex II to Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (OJ L 130, 25.5.1994, p. 1) determines the conditions under which advances which do not have the effect of reducing the contribution of the Fund to the operation concerned are to be repaid. Any revenue resulting from such repayments of advances entered in Item 6 1 5 7 of the statement of revenue will give rise to the provision of additional appropriations in accordance with Articles 18 and 157 of the Financial Regulation. Regulation (EC) No 1083/2006 lays down the conditions for reimbursement of pre-financing for the period 2007 to 2013.

13 04 03

Risk sharing instruments financed from the CF envelope

Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments p.m. p.m. p.m. p.m.

Remarks

New article

This budget line is intended to finance the Risk Sharing Instruments from the Cohesion Fund envelope for Member States experiencing or threatened with serious difficulties with respect to their financial stability.

Reflows and amounts left-over after the completion of an operation covered by a risk sharing instrument may be reused within the risk sharing instrument if the MemberState still meets the conditions specified in Article 77(2) of Council Regulation (EC) No 1083/2006. If the MemberState no longer meets those conditions, reflows and amounts left-over shall be considered as assigned revenue.

Any assigned revenue resulting from repayment of reflows or amounts left-over entered in Item 6 1 4 4 of the statement of revenue will give rise to the provision of additional appropriations in accordance with Article 18 of the Financial Regulation. At the request of the MemberState concerned, additional commitment appropriations generated by this assigned revenue shall be added the following year to the cohesion policy financial allocation of the MemberState concerned.

Legal basis

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).

Regulation (EU) No 423/2012 of the European Parliament and of the Council of 22 May 2012, amending Council Regulation (EC) No 1083/2006 as regards certain provisions relating to risk- sharing instruments for Member States experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 133, 23.5.2012, p. 1).

TITLE 16

COMMUNICATION

Title Chapter Heading FF Budget 2012 Amending budget No. 4/2012 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 p.m. 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 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 03 — ‘GOING LOCAL’ COMMUNICATION

Title Chapter Article Item Heading FF Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments 16 03 ‘GOING LOCAL’ COMMUNICATION 16 03 01 Information outlets 3.2 13 750 000 12 000 000 13 750 000 12 000 000 16 03 02 Communication of the Commission Representations 16 03 02 01 Communication of the Commission Representations 3.2 5 870 000 5 560 000 5 870 000 5 560 000 40 02 41 1 000 000 1 000 000 1 000 000 1 000 000 6 870 000 6 560 000 6 870 000 6 560 000 16 03 02 02 European Public Spaces 5 1 440 000 1 440 000 1 440 000 1 440 000 Article 16 03 02 — Subtotal 7 310 000 7 000 000 7 310 000 7 000 000 40 02 41 1 000 000 1 000 000 1 000 000 1 000 000 8 310 000 8 000 000 8 310 000 8 000 000 16 03 04 Communicating Europe in Partnership 3.2 10 700 000 10 200 000 10 700 000 10 200 000 40 02 41 2 300 000 2 400 000 2 300 000 2 400 000 13 000 000 12 600 000 13 000 000 12 600 000 16 03 05 EuroGlobe 16 03 05 01 Preparatory action — EuroGlobe 3.2 — — p.m. — p.m. 16 03 05 02 Completion of pilot project EuroGlobe 3.2 — — — — Article 16 03 05 — Subtotal — — p.m. — p.m. Chapter 16 03 — Total 31 760 000 29 200 000 p.m. 31 760 000 29 200 000 40 02 41 3 300 000 3 400 000 3 300 000 3 400 000 Total including reserves 35 060 000 32 600 000 35 060 000 32 600 000

16 03 05

EuroGlobe

16 03 05 01

Preparatory action — EuroGlobe

Budget 2012 Amending budget No. 4/2012 New amount Commitments Payments Commitments Payments Commitments Payments — — p.m. — p.m.

Remarks

This appropriation is intended to cover the final payment related to the preparatory action EuroGlobe.

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 1 502 339 740 1 738 083 206 –13,56 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) 129 088 042 948 126 727 133 762 +1,86





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) 93 694 857 496 87 496 512 197 +7,08 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) 126 015 355 796 118 289 489 247 +6,53 Total revenue (7) 129 088 042 948 126 727 133 762 +1,86





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 2 793 883 473 Bulgaria 384 305 000 279 598 680 CzechRepublic 1 403 678 000 1 021 237 080 Denmark 2 536 731 000 1 845 582 648 Germany 26 725 925 000 19 444 278 260 Estonia 158 722 000 115 477 191 Ireland 1 254 962 000 913 039 692 Greece 1 998 257 000 1 453 819 284 Spain 10 368 290 000 7 543 384 030 France 20 795 504 000 15 129 637 844 Italy 15 782 516 000 11 482 470 026 Cyprus 172 375 000 125 410 345 Latvia 209 894 000 0,7275437 (10) 152 707 057 Lithuania 312 459 000 227 327 576 Luxembourg 310 698 000 226 046 371 Hungary 878 721 000 639 307 924 Malta 59 523 000 43 305 583 Netherlands 6 084 816 000 4 426 969 523 Austria 3 085 484 000 2 244 824 434 Poland 3 512 574 000 2 555 551 071 Portugal 1 608 676 000 1 170 382 083 Romania 1 379 354 000 1 003 540 308 Slovenia 348 040 000 253 214 308 Slovakia 701 571 000 510 423 558 Finland 2 002 764 000 1 457 098 323 Sweden 4 059 830 000 2 953 703 724 United Kingdom 18 806 619 000 13 682 637 100 Total 128 782 447 000 93 694 857 496





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 2 793 883 473 25 260 463 188 560 666 3 500 306 402 3,23 5 215 906 402 Bulgaria 400 000 54 200 000 54 600 000 18 200 000 53 834 700 279 598 680 2 527 948 20 181 175 356 142 503 0,33 410 742 503 CzechRepublic 3 400 000 229 500 000 232 900 000 77 633 333 193 612 500 1 021 237 080 9 233 356 72 907 471 1 296 990 407 1,20 1 529 890 407 Denmark 3 400 000 347 500 000 350 900 000 116 966 667 297 384 600 1 845 582 648 16 686 549 121 296 660 2 280 950 457 2,11 2 631 850 457 Germany 26 300 000 3 600 300 000 3 626 600 000 1 208 866 663 1 748 253 000 19 444 278 260 175 802 420 224 327 820 21 592 661 500 19,95 25 219 261 500 Estonia 0 23 100 000 23 100 000 7 700 000 23 641 500 115 477 191 1 044 069 8 080 705 148 243 465 0,14 171 343 465 Ireland 0 209 700 000 209 700 000 69 900 000 185 366 100 913 039 692 8 255 106 61 149 831 1 167 810 729 1,08 1 377 510 729 Greece 1 400 000 140 400 000 141 800 000 47 266 667 268 480 800 1 453 819 284 13 144 481 87 922 472 1 823 367 037 1,68 1 965 167 037 Spain 4 700 000 1 178 500 000 1 183 200 000 394 400 000 1 437 471 000 7 543 384 030 68 202 334 498 476 661 9 547 534 025 8,82 10 730 734 025 France 30 900 000 1 764 000 000 1 794 900 000 598 300 000 2 862 885 900 15 129 637 844 136 792 269 999 926 263 19 129 242 276 17,67 20 924 142 276 Italy 4 700 000 1 763 900 000 1 768 600 000 589 533 334 1 958 027 700 11 482 470 026 103 816 968 778 334 635 14 322 649 329 13,23 16 091 249 329 Cyprus 0 21 500 000 21 500 000 7 166 667 25 856 250 125 410 345 1 133 878 7 410 653 159 811 126 0,15 181 311 126 Latvia 0 24 400 000 24 400 000 8 133 333 20 683 200 152 707 057 1 380 677 10 809 857 185 580 791 0,17 209 980 791 Lithuania 800 000 49 000 000 49 800 000 16 600 000 34 265 700 227 327 576 2 055 347 15 976 753 279 625 376 0,26 329 425 376 Luxembourg 0 15 200 000 15 200 000 5 066 667 46 604 700 226 046 371 2 043 763 13 999 991 288 694 825 0,27 303 894 825 Hungary 2 000 000 105 200 000 107 200 000 35 733 334 104 292 000 639 307 924 5 780 203 40 134 713 789 514 840 0,73 896 714 840 Malta 0 10 500 000 10 500 000 3 500 000 8 928 450 43 305 583 391 541 2 716 861 55 342 435 0,05 65 842 435 Netherlands 7 300 000 1 986 600 000 1 993 900 000 664 633 333 268 334 100 4 426 969 523 – 638 798 259 51 089 032 4 107 594 396 3,79 6 101 494 396 Austria 3 200 000 208 600 000 211 800 000 70 600 000 312 221 700 2 244 824 434 20 296 231 26 878 454 2 604 220 819 2,41 2 816 020 819 Poland 12 800 000 373 000 000 385 800 000 128 600 000 515 659 500 2 555 551 071 23 105 618 163 419 200 3 257 735 389 3,01 3 643 535 389 Portugal 200 000 128 200 000 128 400 000 42 800 000 235 144 500 1 170 382 083 10 581 828 81 226 554 1 497 334 965 1,38 1 625 734 965 Romania 1 000 000 115 000 000 116 000 000 38 666 667 146 559 300 1 003 540 308 9 073 354 73 796 797 1 232 969 759 1,14 1 348 969 759 Slovenia 0 77 200 000 77 200 000 25 733 333 52 206 000 253 214 308 2 289 398 16 498 181 324 207 887 0,30 401 407 887 Slovakia 1 400 000 127 700 000 129 100 000 43 033 334 75 223 500 510 423 558 4 614 915 33 054 414 623 316 387 0,58 752 416 387 Finland 800 000 157 600 000 158 400 000 52 800 000 272 974 500 1 457 098 323 13 174 128 101 551 375 1 844 798 326 1,70 2 003 198 326 Sweden 2 600 000 511 700 000 514 300 000 171 433 334 177 296 700 2 953 703 724 – 141 598 022 33 520 749 3 022 923 151 2,79 3 537 223 151 United Kingdom 9 500 000 2 719 300 000 2 728 800 000 909 600 000 2 728 488 600 13 682 637 100 123 709 437 –3 733 247 943 12 801 587 194 11,83 15 530 387 194 Total 123 400 000 17 650 800 000 17 774 200 000 5 924 733 333 14 546 298 300 93 694 857 496 0 0 108 241 155 796 100,00 126 015 355 796

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Heading Budget 2012 Amending budget No. 4/2012 New amount 1 OWN RESOURCES 126 015 355 796 0 126 015 355 796 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 p.m. 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 p.m. 129 088 042 948

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2012 Amending budget No. 4/2012 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 19 171 200 000 –1 520 400 000 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 14 498 917 425 47 380 875 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 92 221 838 371 1 473 019 125 93 694 857 496 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 0 Title 1 — Total 126 015 355 796 0 126 015 355 796

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 19 171 200 000 –1 520 400 000 17 650 800 000 Chapter 1 2 — Total 19 171 200 000 –1 520 400 000 17 650 800 000

1 2 0

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Budget 2012 Amending budget No. 4/2012 New amount 19 171 200 000 –1 520 400 000 17 650 800 000

Remarks

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 Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

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)(a) thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium 1 754 400 000 –45 400 000 1 709 000 000 Bulgaria 55 100 000 – 900 000 54 200 000 CzechRepublic 223 600 000 5 900 000 229 500 000 Denmark 341 500 000 6 000 000 347 500 000 Germany 4 012 600 000 – 412 300 000 3 600 300 000 Estonia 22 300 000 800 000 23 100 000 Ireland 198 300 000 11 400 000 209 700 000 Greece 208 300 000 –67 900 000 140 400 000 Spain 1 358 000 000 – 179 500 000 1 178 500 000 France 1 710 700 000 53 300 000 1 764 000 000 Italy 2 193 200 000 – 429 300 000 1 763 900 000 Cyprus 29 600 000 –8 100 000 21 500 000 Latvia 21 400 000 3 000 000 24 400 000 Lithuania 44 900 000 4 100 000 49 000 000 Luxembourg 16 900 000 –1 700 000 15 200 000 Hungary 118 800 000 –13 600 000 105 200 000 Malta 12 400 000 –1 900 000 10 500 000 Netherlands 2 107 700 000 – 121 100 000 1 986 600 000 Austria 180 700 000 27 900 000 208 600 000 Poland 406 800 000 –33 800 000 373 000 000 Portugal 149 300 000 –21 100 000 128 200 000 Romania 120 900 000 –5 900 000 115 000 000 Slovenia 76 600 000 600 000 77 200 000 Slovakia 122 000 000 5 700 000 127 700 000 Finland 165 600 000 –8 000 000 157 600 000 Sweden 527 200 000 –15 500 000 511 700 000 United Kingdom 2 992 400 000 – 273 100 000 2 719 300 000 Article 1 2 0 — Total 19 171 200 000 –1 520 400 000 17 650 800 000

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 14 498 917 425 47 380 875 14 546 298 300 Chapter 1 3 — Total 14 498 917 425 47 380 875 14 546 298 300

1 3 0

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Budget 2012 Amending budget No. 4/2012 New amount 14 498 917 425 47 380 875 14 546 298 300

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each MemberState. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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)(b) and (4) thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium 509 177 700 –16 575 900 492 601 800 Bulgaria 54 002 100 – 167 400 53 834 700 CzechRepublic 212 024 700 –18 412 200 193 612 500 Denmark 298 102 200 – 717 600 297 384 600 Germany 1 704 417 750 43 835 250 1 748 253 000 Estonia 23 036 100 605 400 23 641 500 Ireland 193 316 100 –7 950 000 185 366 100 Greece 302 495 700 –34 014 900 268 480 800 Spain 1 616 263 500 – 178 792 500 1 437 471 000 France 2 898 884 700 –35 998 800 2 862 885 900 Italy 1 770 579 000 187 448 700 1 958 027 700 Cyprus 27 943 500 –2 087 250 25 856 250 Latvia 19 515 600 1 167 600 20 683 200 Lithuania 37 817 700 –3 552 000 34 265 700 Luxembourg 50 250 750 –3 646 050 46 604 700 Hungary 138 289 800 –33 997 800 104 292 000 Malta 9 542 850 – 614 400 8 928 450 Netherlands 284 861 300 –16 527 200 268 334 100 Austria 305 991 675 6 230 025 312 221 700 Poland 579 390 000 –63 730 500 515 659 500 Portugal 244 895 100 –9 750 600 235 144 500 Romania 155 340 900 –8 781 600 146 559 300 Slovenia 56 316 300 –4 110 300 52 206 000 Slovakia 68 128 500 7 095 000 75 223 500 Finland 263 138 700 9 835 800 272 974 500 Sweden 173 638 300 3 658 400 177 296 700 United Kingdom 2 501 556 900 226 931 700 2 728 488 600 Article 1 3 0 — Total 14 498 917 425 47 380 875 14 546 298 300

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. 4/2012 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 92 221 838 371 1 473 019 125 93 694 857 496 Chapter 1 4 — Total 92 221 838 371 1 473 019 125 93 694 857 496

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. 4/2012 New amount 92 221 838 371 1 473 019 125 93 694 857 496

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 0,7275 %.

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. 4/2012 New amount Belgium 2 709 915 716 83 967 757 2 793 883 473 Bulgaria 276 521 897 3 076 783 279 598 680 CzechRepublic 1 061 072 706 –39 835 626 1 021 237 080 Denmark 1 786 245 365 59 337 283 1 845 582 648 Germany 18 985 883 773 458 394 487 19 444 278 260 Estonia 108 958 152 6 519 039 115 477 191 Ireland 905 139 480 7 900 212 913 039 692 Greece 1 549 070 579 –95 251 295 1 453 819 284 Spain 7 625 748 885 –82 364 855 7 543 384 030 France 14 854 473 588 275 164 256 15 129 637 844 Italy 11 410 330 827 72 139 199 11 482 470 026 Cyprus 130 836 309 –5 425 964 125 410 345 Latvia 137 350 383 15 356 674 152 707 057 Lithuania 219 854 724 7 472 852 227 327 576 Luxembourg 235 282 719 –9 236 348 226 046 371 Hungary 770 397 536 – 131 089 612 639 307 924 Malta 44 681 277 –1 375 694 43 305 583 Netherlands 4 470 814 838 –43 845 315 4 426 969 523 Austria 2 136 453 900 108 370 534 2 244 824 434 Poland 2 800 623 225 – 245 072 154 2 555 551 071 Portugal 1 146 641 296 23 740 787 1 170 382 083 Romania 990 064 739 13 475 569 1 003 540 308 Slovenia 264 753 723 –11 539 415 253 214 308 Slovakia 515 845 800 –5 422 242 510 423 558 Finland 1 423 569 138 33 529 185 1 457 098 323 Sweden 2 891 041 376 62 662 348 2 953 703 724 United Kingdom 12 770 266 420 912 370 680 13 682 637 100 Article 1 4 0 — Total 92 221 838 371 1 473 019 125 93 694 857 496

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 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 2007/436/EC, Euratom 0 0 0 Chapter 1 5 — Total 0 0 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom

Budget 2012 Amending budget No. 4/2012 New amount 0 0 0

Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

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 Articles 4 and 5 thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium 183 957 133 14 246 330 198 203 463 Bulgaria 18 771 128 1 064 140 19 835 268 CzechRepublic 72 028 769 419 752 72 448 521 Denmark 121 255 644 9 673 536 130 929 180 Germany 227 039 988 14 457 575 241 497 563 Estonia 7 396 403 795 771 8 192 174 Ireland 61 443 558 3 329 232 64 772 790 Greece 105 155 515 –2 018 781 103 136 734 Spain 517 658 498 17 483 662 535 142 160 France 1 008 365 814 64 959 771 1 073 325 585 Italy 774 567 167 40 021 324 814 588 491 Cyprus 8 881 558 15 293 8 896 851 Latvia 9 323 752 1 509 580 10 833 332 Lithuania 14 924 392 1 202 663 16 127 055 Luxembourg 15 971 690 64 474 16 036 164 Hungary 52 296 874 –6 943 141 45 353 733 Malta 3 033 098 39 083 3 072 181 Netherlands 53 463 603 1 519 274 54 982 877 Austria 25 548 480 2 332 196 27 880 676 Poland 190 114 628 –8 818 924 181 295 704 Portugal 77 837 419 5 191 735 83 029 154 Romania 67 208 537 3 984 541 71 193 078 Slovenia 17 972 270 –8 760 17 963 510 Slovakia 35 017 146 1 193 282 36 210 428 Finland 96 636 104 6 733 251 103 369 355 Sweden 34 572 107 2 112 837 36 684 944 United Kingdom –3 800 441 275 – 174 559 696 –3 975 000 971 Article 1 5 0 — Total 0 0 0

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom 0 0 0 Chapter 1 6 — Total 0 0 0

1 6 0

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Budget 2012 Amending budget No. 4/2012 New amount 0 0 0

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 000 000 and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) thereof.

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(5) thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium 24 892 630 367 833 25 260 463 Bulgaria 2 540 063 –12 115 2 527 948 CzechRepublic 9 746 757 – 513 401 9 233 356 Denmark 16 408 018 278 531 16 686 549 Germany 174 399 734 1 402 686 175 802 420 Estonia 1 000 863 43 206 1 044 069 Ireland 8 314 392 –59 286 8 255 106 Greece 14 229 388 –1 084 907 13 144 481 Spain 70 048 284 –1 845 950 68 202 334 France 136 449 600 342 669 136 792 269 Italy 104 812 538 – 995 570 103 816 968 Cyprus 1 201 831 –67 953 1 133 878 Latvia 1 261 667 119 010 1 380 677 Lithuania 2 019 532 35 815 2 055 347 Luxembourg 2 161 250 – 117 487 2 043 763 Hungary 7 076 685 –1 296 482 5 780 203 Malta 410 431 –18 890 391 541 Netherlands – 637 756 193 –1 042 066 – 638 798 259 Austria 19 624 949 671 282 20 296 231 Poland 25 725 847 –2 620 229 23 105 618 Portugal 10 532 769 49 059 10 581 828 Romania 9 094 495 –21 141 9 073 354 Slovenia 2 431 964 – 142 566 2 289 398 Slovakia 4 738 435 – 123 520 4 614 915 Finland 13 076 562 97 566 13 174 128 Sweden – 141 747 068 149 046 – 141 598 022 United Kingdom 117 304 577 6 404 860 123 709 437 Article 1 6 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2012 Amending budget No. 4/2012 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 1 496 968 014 1 496 968 014 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 2 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. 0 0 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. 0 0 Title 3 — Total 1 496 968 014 1 496 968 014

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0 0 Article 3 5 0 — Subtotal p.m. 0 0 Chapter 3 5 — Total p.m. 0 0

3 5 0

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2012 Amending budget No. 4/2012 New amount p.m. 0 0

Remarks

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

The figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2008.

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 Articles 4 and 5 thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium p.m. –2 436 633 –2 436 633 Bulgaria p.m. 1 220 806 1 220 806 CzechRepublic p.m. 1 690 027 1 690 027 Denmark p.m. –3 876 276 –3 876 276 Germany p.m. –4 774 265 –4 774 265 Estonia p.m. 47 930 47 930 Ireland p.m. 492 015 492 015 Greece p.m. –4 953 249 –4 953 249 Spain p.m. –5 638 762 –5 638 762 France p.m. –19 594 776 –19 594 776 Italy p.m. 8 439 585 8 439 585 Cyprus p.m. – 497 841 – 497 841 Latvia p.m. – 254 104 – 254 104 Lithuania p.m. 318 425 318 425 Luxembourg p.m. – 714 690 – 714 690 Hungary p.m. –1 193 752 –1 193 752 Malta p.m. –66 212 –66 212 Netherlands p.m. – 305 503 – 305 503 Austria p.m. – 238 031 – 238 031 Poland p.m. –2 645 902 –2 645 902 Portugal p.m. 2 383 572 2 383 572 Romania p.m. 1 233 079 1 233 079 Slovenia p.m. 39 130 39 130 Slovakia p.m. – 868 292 – 868 292 Finland p.m. 2 996 972 2 996 972 Sweden p.m. –1 526 708 –1 526 708 United Kingdom p.m. 30 723 455 30 723 455 Item 3 5 0 4 — Total p.m. 0 0

CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. 0 0 Article 3 6 0 — Subtotal p.m. 0 0 Chapter 3 6 — Total p.m. 0 0

3 6 0

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 6 0 4

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2012 Amending budget No. 4/2012 New amount p.m. 0 0

Remarks

This item is intended to record the difference between previously budgeted and the latest intermediate update of the UK correction before the final calculations are made.

The figures correspond to the result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2010.

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 Articles 4 and 5 thereof.

MemberState Budget 2012 Amending budget No. 4/2012 New amount Belgium p.m. –7 206 164 –7 206 164 Bulgaria p.m. – 874 899 – 874 899 CzechRepublic p.m. –1 231 077 –1 231 077 Denmark p.m. –5 756 244 –5 756 244 Germany p.m. –12 395 478 –12 395 478 Estonia p.m. – 159 399 – 159 399 Ireland p.m. –4 114 974 –4 114 974 Greece p.m. –10 261 013 –10 261 013 Spain p.m. –31 026 737 –31 026 737 France p.m. –53 804 546 –53 804 546 Italy p.m. –44 693 441 –44 693 441 Cyprus p.m. – 988 357 – 988 357 Latvia p.m. 230 629 230 629 Lithuania p.m. – 468 727 – 468 727 Luxembourg p.m. –1 321 483 –1 321 483 Hungary p.m. –4 025 268 –4 025 268 Malta p.m. – 289 108 – 289 108 Netherlands p.m. –3 588 342 –3 588 342 Austria p.m. – 764 191 – 764 191 Poland p.m. –15 230 602 –15 230 602 Portugal p.m. –4 186 172 –4 186 172 Romania p.m. 1 370 640 1 370 640 Slovenia p.m. –1 504 459 –1 504 459 Slovakia p.m. –2 287 722 –2 287 722 Finland p.m. –4 814 952 –4 814 952 Sweden p.m. –1 637 487 –1 637 487 United Kingdom p.m. 211 029 573 211 029 573 Item 3 6 0 4 — Total p.m. 0 0

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2012 Amending budget No. 4/2012 New amount 6 0 CONTRIBUTIONS TO UNION PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. p.m. p.m. 6 2 REVENUE FROM SERVICES RENDERED AGAINST PAYMENT p.m. p.m. 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS p.m. p.m. 6 5 FINANCIAL CORRECTIONS p.m. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS 50 000 000 50 000 000 6 7 REVENUE CONCERNING THE EUROPEAN AGRICULTURAL GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT p.m. p.m. 6 8 TEMPORARY RESTRUCTURING AMOUNTS p.m. p.m. Title 6 — Total 50 000 000 p.m. 50 000 000

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2012 Amending budget No. 4/2012 New amount 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE 6 1 1 Repayment of expenditure incurred on behalf of one or more Member States 6 1 1 3 Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue p.m. p.m. 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. Article 6 1 1 — Subtotal p.m. p.m. 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. 6 1 4 Repayment of Union support to commercially successful projects and activities and to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund 6 1 4 0 Repayment of Union support to commercially successful projects and activities in the field of new energy technology — Assigned revenue — — 6 1 4 3 Repayment of Union support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. 6 1 4 4 Repayment of Union support to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. p.m. 6 1 5 Repayment of unused Union aid 6 1 5 0 Repayment of unused aid from European Social Fund, European Regional Development Fund, European Agricultural Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, Cohesion Fund, Solidarity Fund, ISPA and IPA p.m. p.m. 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 6 1 5 7 Repayments of payments on account under the Structural Funds, the Cohesion Fund and the European Fisheries Fund p.m. p.m. 6 1 5 8 Repayment of miscellaneous unused Union aid — Assigned revenue p.m. p.m. Article 6 1 5 — Subtotal p.m. p.m. 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. 6 1 7 Repayment of amounts paid in connection with Union aid to third countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. Article 6 1 7 — Subtotal p.m. p.m. 6 1 8 Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. Article 6 1 8 — Subtotal p.m. p.m. 6 1 9 Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies pursuant to Council Decision 77/270/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. p.m. p.m.

6 1 4

Repayment of Union support to commercially successful projects and activities and to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund

6 1 4 4

Repayment of Union support to Risk Sharing Instruments financed from the European Regional Development Fund and the Cohesion Fund — Assigned revenue

Budget 2012 Amending budget No. 4/2012 New amount p.m. p.m.

Remarks

New item

Repayment of reflows and amounts left-over from Union support to risk-sharing instruments financed from the European Regional Development Fund and the Cohesion Fund.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which the revenue is assigned.

Legal basis

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 25), and in particular Article 36a thereof.

Regulation (EU) No 423/2012 of the European Parliament and of the Council of 22 May 2012, amending Council Regulation (EC) No 1083/2006 as regards certain provisions relating to risk- sharing instruments for Member States experiencing or threatened with serious difficulties with respect to their financial stability (OJ L 133, 23.5.2012, p. 1).

(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 4/2012.

(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 4/2012.

(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: (93 694 857 496) / (128 782 447 000) = 0,727543696199529.

(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 3 5 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); 126 015 355 796+ 3 072 687 152 = 129 088 042 948 = 129 088 042 948).

(25) Total own resources as percentage of GNI: (126 015 355 796) / (12 878 244 700 000) = 0,98 %; own resources ceiling as percentage of GNI: 1,23 %.