FINAL ADOPTION

of amending budget No 5 of the European Union for the financial year 2007

(2007/721/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 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 general budget of the European Union for the financial year 2007, as finally adopted on 14 December 2006,

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 Preliminary draft amending budget No 5/2007 of the European Union for the financial year 2007, which the Commission presented on 21 June 2007,

having regard to Draft amending budget No 5/2007, which the Council established on 13 July 2007,

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

having regard to the resolution adopted by Parliament on 5 September 2007,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and Amending Budget No 5 of the European Union for the financial year 2007 has been finally adopted.

(1) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

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

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

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

FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2007 FINANCIAL YEAR

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2007 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources

EXPENDITURE

Description Budget 2007 (1) Budget 2006 (2) Change (%) 1. Sustainable growth 44 837 060 205 35 865 973 075 +25,01 2. Preservation and management of natural resources 54 718 545 736 54 579 470 941 +0,25 3. Citizenship, freedom, security and justice 1 201 955 766 1 162 155 453 +3,42 4. The EU as a global partner 7 352 746 732 8 093 291 458 –9,15 5. Administration 6 942 264 030 6 604 078 362 +5,12 6. Compensations 444 646 152 1 073 500 332 –58,58 Total expenditure (3) 115 497 218 621 107 378 469 621 +7,56





REVENUE

Description Budget 2007 (4) Budget 2006 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 209 273 561 2 349 189 094 –48,52 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 847 631 711 2 410 079 591 –23,34 Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) p.m. p.m. Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) 260 940 125 92 730 000 + 181,40 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 1 516 079 442 Total revenue for Titles 3 to 9 3 317 845 397 6 368 078 127 –47,90 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 16 532 900 000 14 888 900 000 +11,04 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 517 228 951 17 200 276 121 +7,66 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 77 129 244 273 68 921 215 373 +11,91 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 112 179 373 224 101 010 391 494 +11,06 Total revenue (7) 115 497 218 621 107 378 469 621 +7,56





TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (8) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 382 936 000 3 281 165 000 50 1 640 582 500 1 382 936 000 Bulgaria 162 066 000 275 603 000 50 137 801 500 137 801 500 Bulgaria Czech Republic 671 704 000 1 159 468 000 50 579 734 000 579 734 000 Czech Republic Denmark 938 241 000 2 293 154 000 50 1 146 577 000 938 241 000 Germany 10 072 673 000 23 873 467 000 50 11 936 733 500 10 072 673 000 Estonia 85 284 000 144 132 000 50 72 066 000 72 066 000 Estonia Greece 1 189 727 000 2 025 774 000 50 1 012 887 000 1 012 887 000 Greece Spain 6 349 693 000 10 156 984 000 50 5 078 492 000 5 078 492 000 Spain France 9 033 233 000 18 483 360 000 50 9 241 680 000 9 033 233 000 Ireland 843 388 000 1 606 304 000 50 803 152 000 803 152 000 Ireland Italy 5 958 859 000 15 128 335 000 50 7 564 167 500 5 958 859 000 Cyprus 121 771 000 148 649 000 50 74 324 500 74 324 500 Cyprus Latvia 105 115 000 188 114 000 50 94 057 000 94 057 000 Latvia Lithuania 120 604 000 260 443 000 50 130 221 500 120 604 000 Luxembourg 167 345 000 298 231 000 50 149 115 500 149 115 500 Luxembourg Hungary 383 594 000 926 134 000 50 463 067 000 383 594 000 Malta 40 405 000 50 473 000 50 25 236 500 25 236 500 Malta Netherlands 2 685 802 000 5 500 597 000 50 2 750 298 500 2 685 802 000 Austria 1 174 791 000 2 631 088 000 50 1 315 544 000 1 174 791 000 Poland 1 453 429 000 2 834 857 000 50 1 417 428 500 1 417 428 500 Poland Portugal 940 278 000 1 528 028 000 50 764 014 000 764 014 000 Portugal Romania 478 940 000 1 136 040 000 50 568 020 000 478 940 000 Slovenia 176 548 000 311 936 000 50 155 968 000 155 968 000 Slovenia Slovakia 226 168 000 508 674 000 50 254 337 000 226 168 000 Finland 758 686 000 1 755 376 000 50 877 688 000 758 686 000 Sweden 1 433 331 000 3 322 026 000 50 1 661 013 000 1 433 331 000 United Kingdom 10 178 922 000 20 577 468 000 50 10 288 734 000 10 178 922 000 Total 57 133 533 000 120 405 880 000 60 202 940 000 55 191 056 500





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

Uniform rate (%) = maximum call rate – frozen rate A. The maximum call rate is set at 0,50 % for 2007. B. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): (1) Calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. Formula for a country with a restricted financial burden, for example Germany: Germany's theoretical VAT contribution = (Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)) × 1/4 × United Kingdom correction Example: Germany Germany's theoretical VAT contribution = 10 072 673 000 / (55 191 056 500 – 10 178 922 000) × 1/4 × 5 331 368 973 = 298 259 219 (2) Calculation of the frozen rate: Frozen rate = (UK correction – theoretical VAT contributions (D + NL + A + S)) / (EU capped VAT base – capped VAT bases (UK + D + NL + A + S)) Frozen rate = 5 331 368 973 – (298 259 219 + 79 528 563 + 34 786 421 + 42 441 980)) / (55 191 056 500 – (10 178 922 000 + 10 072 673 000 + 2 685 802 000 + 1 174 791 000 + 1 433 331 000)) Frozen rate = 0,164488594287511 % Uniform rate: 0,5 % – 0,164488594287511 % = 0,335511405712489 %





TABLE 2

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

Member State 1 % of capped VAT base Maximum VAT call rate (in %) Uniform rate of VAT own resources (in %) VAT own resources at uniform rate (1) (2) (3) (4) = (1) × (3) Belgium 1 382 936 000 0,50 0,335511406 463 990 801 Bulgaria 137 801 500 0,50 0,335511406 46 233 975 Czech Republic 579 734 000 0,50 0,335511406 194 507 369 Denmark 938 241 000 0,50 0,335511406 314 790 557 Germany 10 072 673 000 0,50 0,335511406 3 379 496 678 Estonia 72 066 000 0,50 0,335511406 24 178 965 Greece 1 012 887 000 0,50 0,335511406 339 835 141 Spain 5 078 492 000 0,50 0,335511406 1 703 891 990 France 9 033 233 000 0,50 0,335511406 3 030 752 702 Ireland 803 152 000 0,50 0,335511406 269 466 657 Italy 5 958 859 000 0,50 0,335511406 1 999 265 160 Cyprus 74 324 500 0,50 0,335511406 24 936 717 Latvia 94 057 000 0,50 0,335511406 31 557 196 Lithuania 120 604 000 0,50 0,335511406 40 464 018 Luxembourg 149 115 500 0,50 0,335511406 50 029 951 Hungary 383 594 000 0,50 0,335511406 128 700 162 Malta 25 236 500 0,50 0,335511406 8 467 134 Netherlands 2 685 802 000 0,50 0,335511406 901 117 204 Austria 1 174 791 000 0,50 0,335511406 394 155 780 Poland 1 417 428 500 0,50 0,335511406 475 563 429 Portugal 764 014 000 0,50 0,335511406 256 335 411 Romania 478 940 000 0,50 0,335511406 160 689 833 Slovenia 155 968 000 0,50 0,335511406 52 329 043 Slovakia 226 168 000 0,50 0,335511406 75 881 944 Finland 758 686 000 0,50 0,335511406 254 547 806 Sweden 1 433 331 000 0,50 0,335511406 480 898 899 United Kingdom 10 178 922 000 0,50 0,335511406 3 415 144 429 Total 55 191 056 500 18 517 228 951





TABLE 3

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

Member State 1 % of gross national income Uniform rate of ‘additional base’‚ own resources ‘Additional base’ own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 3 281 165 000 2 101 839 020 Bulgaria 275 603 000 176 544 959 Czech Republic 1 159 468 000 742 728 599 Denmark 2 293 154 000 1 468 941 841 Germany 23 873 467 000 15 292 795 236 Estonia 144 132 000 92 327 652 Greece 2 025 774 000 1 297 664 347 Spain 10 156 984 000 6 506 330 920 France 18 483 360 000 11 840 016 355 Ireland 1 606 304 000 1 028 961 489 Italy 15 128 335 000 9 690 864 314 Cyprus 148 649 000 95 221 139 Latvia 188 114 000 0,6405771 (9) 120 501 513 Lithuania 260 443 000 166 833 810 Luxembourg 298 231 000 191 039 936 Hungary 926 134 000 593 260 192 Malta 50 473 000 32 331 846 Netherlands 5 500 597 000 3 523 556 239 Austria 2 631 088 000 1 685 414 608 Poland 2 834 857 000 1 815 944 354 Portugal 1 528 028 000 978 819 679 Romania 1 136 040 000 727 721 160 Slovenia 311 936 000 199 819 045 Slovakia 508 674 000 325 844 894 Finland 1 755 376 000 1 124 453 592 Sweden 3 322 026 000 2 128 013 639 United Kingdom 20 577 468 000 13 181 453 895 Total 120 405 880 000 77 129 244 273





TABLE 4.1

Correction of budgetary imbalances for the United Kingdom for 2006 pursuant to Article 4 of Decision 2000/597/EC, Euratom (chapter 1 5)

Description Coefficient (10) (%) Amount 1. United Kingdom’s share (in %) of total non-capped VAT bases 17,6888 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure 8,6868 3. (1) – (2) 9,0020 4. Total allocated expenditure 96 930 892 220 5. Pre-accession expenditure (PAE) (11) 1 837 927 773 6. PAE-adjusted total allocated expenditure = (4) – (5) 95 092 964 446 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 649 772 605 8. United Kingdom’s advantage (12) 339 974 729 9. Basic compensation for the United Kingdom = (7) – (8) 5 309 797 876 10. Windfall gains deriving from traditional own resources (13) –21 571 097 11. Correction for the United Kingdom = (9) – (10) 5 331 368 973





TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for 2003 pursuant to Article 4 of Decision 2000/597/EC, Euratom (chapter 3 5)

Description Coefficient (14) (%) Amount 1. United Kingdom’s share (in %) of total notional non-capped VAT bases 18,4058 2. United Kingdom’s share (in %) of PAE-adjusted total allocated expenditure 7,5941 3. (1) – (2) 10,8117 4. Total allocated expenditure 81 204 065 722 5. Pre-accession expenditure (PAE) (15) 0 6. PAE-adjusted total allocated expenditure = (4) – (5) 81 204 065 722 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 794 476 156 8. United Kingdom’s advantage (16) 489 158 724 9. Basic compensation for the United Kingdom = (7) – (8) 5 305 317 431 10. Windfall gains deriving from traditional own resources (17) 20 223 422 11. Correction for the United Kingdom = (9) – (10) 5 285 094 010

Note: The difference of – € 106 465 028 between the definitive amount of the 2003 UK correction (€ 5 285 094 010, as calculated above) and the previously budgeted amount of the 2003 UK correction (€ 5 391 559 038, entered in the AB 8/2004) is financed in chapter 3 5 of the AB 5/2007. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 5/2007. This ‘indirect effect’ corresponds to a payment of € 22 443 975 to the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 5/2007 is a payment of € 84 021 053 from the United Kingdom (= – € 106 465 028 + € 22 443 975).

TABLE 5.1

Calculation of the financing of the correction 2006 for the United Kingdom amounting to EUR –5 331 368 973 (chapter 1 5)

Member State Percentage share of GNI base Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,73 3,29 5,09 1,35 4,64 247 212 185 Bulgaria 0,23 0,28 0,43 0,11 0,39 20 764 704 Czech Republic 0,96 1,16 1,80 0,48 1,64 87 357 575 Denmark 1,90 2,30 3,56 0,94 3,24 172 772 662 Germany 19,83 23,91 0,00 –17,94 0,00 5,98 318 742 577 Estonia 0,12 0,14 0,22 0,06 0,20 10 859 310 Greece 1,68 2,03 3,14 0,83 2,86 152 627 502 Spain 8,44 10,17 15,75 4,18 14,35 765 255 697 France 15,35 18,52 28,66 7,61 26,12 1 392 588 247 Ireland 1,33 1,61 2,49 0,66 2,27 121 023 454 Italy 12,56 15,15 23,45 6,22 21,38 1 139 811 242 Cyprus 0,12 0,15 0,23 0,06 0,21 11 199 633 Latvia 0,16 0,19 0,29 0,08 0,27 14 173 037 Lithuania 0,22 0,26 0,40 0,11 0,37 19 622 507 Luxembourg 0,25 0,30 0,46 0,12 0,42 22 469 561 Hungary 0,77 0,93 1,44 0,38 1,31 69 777 536 Malta 0,04 0,05 0,08 0,02 0,07 3 802 778 Netherlands 4,57 5,51 0,00 –4,13 0,00 1,38 73 440 295 Austria 2,19 2,64 0,00 –1,98 0,00 0,66 35 128 529 Poland 2,35 2,84 4,40 1,17 4,01 213 586 087 Portugal 1,27 1,53 2,37 0,63 2,16 115 125 921 Romania 0,94 1,14 1,76 0,47 1,61 85 592 444 Slovenia 0,26 0,31 0,48 0,13 0,44 23 502 134 Slovakia 0,42 0,51 0,79 0,21 0,72 38 324 928 Finland 1,46 1,76 2,72 0,72 2,48 132 254 957 Sweden 2,76 3,33 0,00 –2,50 0,00 0,83 44 353 471 United Kingdom 17,09 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,54 26,54 100,00 5 331 368 973

The calculations are made to 15 decimal places.

TABLE 5.2

Financing of the definitive 2003 United Kingdom correction (chapter 3 5)

Member State Amount (1) Belgium –14 753 654 Bulgaria — Czech Republic –1 608 121 Denmark –10 006 747 Germany –24 550 127 Estonia 315 538 Greece –6 785 714 Spain –13 511 113 France –65 707 572 Ireland –1 378 521 Italy 23 366 998 Cyprus – 425 975 Latvia 874 764 Lithuania 518 395 Luxembourg –1 256 235 Hungary 5 476 350 Malta – 236 695 Netherlands 18 967 817 Austria 7 874 336 Poland 989 400 Portugal –1 251 826 Romania — Slovenia – 870 400 Slovakia 2 510 865 Finland – 218 910 Sweden –2 353 906 United Kingdom 84 021 053 Total 0





TABLE 6

Summary of financing (18) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT and GNI-based own resources, including UK correction payments Total own resources (19) Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) p.m. Collection costs (25 % of gross TOR) VAT own resources GNI own resources United Kingdom corrections (years 2003 + 2006) Total ‘national contributions’ Share in total ‘national contributions’ (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (6) + (7) + (8) (10) (11) = (4) + (9) Belgium 16 200 000 –4 900 000 1 580 900 000 1 592 200 000 530 733 334 463 990 801 2 101 839 020 232 458 531 2 798 288 352 2,93 4 390 488 352 Bulgaria 8 900 000 0 40 700 000 49 600 000 16 533 334 46 233 975 176 544 959 20 764 704 243 543 638 0,25 293 143 638 Czech Republic 5 900 000 8 000 000 186 900 000 200 800 000 66 933 334 194 507 369 742 728 599 85 749 454 1 022 985 422 1,07 1 223 785 422 Denmark 36 100 000 –2 600 000 286 700 000 320 200 000 106 733 333 314 790 557 1 468 941 841 162 765 915 1 946 498 313 2,04 2 266 698 313 Germany 195 600 000 –22 000 000 3 034 600 000 3 208 200 000 1 069 399 996 3 379 496 678 15 292 795 236 294 192 450 18 966 484 364 19,83 22 174 684 364 Estonia 800 000 17 100 000 22 600 000 40 500 000 13 500 000 24 178 965 92 327 652 11 174 848 127 681 465 0,13 168 181 465 Greece 9 700 000 – 900 000 220 700 000 229 500 000 76 500 000 339 835 141 1 297 664 347 145 841 788 1 783 341 276 1,86 2 012 841 276 Spain 51 900 000 –1 300 000 1 247 400 000 1 298 000 000 432 666 667 1 703 891 990 6 506 330 920 751 744 584 8 961 967 494 9,37 10 259 967 494 France 111 300 000 –20 600 000 1 269 700 000 1 360 400 000 453 466 667 3 030 752 702 11 840 016 355 1 326 880 675 16 197 649 732 16,93 17 558 049 732 Ireland 700 000 – 500 000 216 800 000 217 000 000 72 333 333 269 466 657 1 028 961 489 119 644 933 1 418 073 079 1,48 1 635 073 079 Italy 153 400 000 –7 100 000 1 505 600 000 1 651 900 000 550 633 333 1 999 265 160 9 690 864 314 1 163 178 240 12 853 307 714 13,44 14 505 207 714 Cyprus 3 800 000 7 500 000 30 500 000 41 800 000 13 933 334 24 936 717 95 221 139 10 773 658 130 931 514 0,14 172 731 514 Latvia 1 100 000 1 600 000 24 200 000 26 900 000 8 966 667 31 557 196 120 501 513 15 047 801 167 106 510 0,17 194 006 510 Lithuania 2 200 000 0 41 300 000 43 500 000 14 500 000 40 464 018 166 833 810 20 140 902 227 438 730 0,24 270 938 730 Luxembourg 600 000 0 20 300 000 20 900 000 6 966 667 50 029 951 191 039 936 21 213 326 262 283 213 0,27 283 183 213 Hungary 4 300 000 – 100 000 114 800 000 119 000 000 39 666 667 128 700 162 593 260 192 75 253 886 797 214 240 0,83 916 214 240 Malta 1 200 000 500 000 10 100 000 11 800 000 3 933 334 8 467 134 32 331 846 3 566 083 44 365 063 0,05 56 165 063 Netherlands 263 900 000 –5 000 000 1 506 600 000 1 765 500 000 588 500 000 901 117 204 3 523 556 239 92 408 112 4 517 081 555 4,72 6 282 581 555 Austria 3 900 000 –2 000 000 257 200 000 259 100 000 86 366 667 394 155 780 1 685 414 608 43 002 865 2 122 573 253 2,22 2 381 673 253 Poland 41 300 000 –2 800 000 266 300 000 304 800 000 101 600 000 475 563 429 1 815 944 354 214 575 487 2 506 083 270 2,62 2 810 883 270 Portugal 24 700 000 – 200 000 95 900 000 120 400 000 40 133 333 256 335 411 978 819 679 113 874 095 1 349 029 185 1,41 1 469 429 185 Romania 26 500 000 0 134 300 000 160 800 000 53 600 000 160 689 833 727 721 160 85 592 444 974 003 437 1,02 1 134 803 437 Slovenia 300 000 – 200 000 37 800 000 37 900 000 12 633 333 52 329 043 199 819 045 22 631 734 274 779 822 0,29 312 679 822 Slovakia 1 300 000 2 500 000 65 700 000 69 500 000 23 166 667 75 881 944 325 844 894 40 835 793 442 562 631 0,46 512 062 631 Finland 6 600 000 – 400 000 134 800 000 141 000 000 47 000 000 254 547 806 1 124 453 592 132 036 047 1 511 037 445 1,58 1 652 037 445 Sweden 17 500 000 –1 000 000 406 100 000 422 600 000 140 866 667 480 898 899 2 128 013 639 41 999 565 2 650 912 103 2,77 3 073 512 103 United Kingdom 497 100 000 –3 300 000 2 325 300 000 2 819 100 000 939 700 000 3 415 144 429 13 181 453 895 –5 247 347 920 11 349 250 404 11,87 14 168 350 404 Total 1 486 800 000 –37 700 000 15 083 800 000 16 532 900 000 5 510 966 667 18 517 228 951 77 129 244 273 0 95 646 473 224 100,00 112 179 373 224

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2007 Amending budget No 5 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) 1 486 700 000 100 000 1 486 800 000 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) 533 100 000 – 570 800 000 –37 700 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM 15 287 900 000 – 204 100 000 15 083 800 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM 17 827 409 252 689 819 699 18 517 228 951 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 77 305 204 097 – 175 959 824 77 129 244 273 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 112 440 313 349 – 260 940 125 112 179 373 224

CHAPTER 1 0 —

AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 486 700 000 100 000 1 486 800 000 Article 1 0 0 — Subtotal 1 486 700 000 100 000 1 486 800 000 Chapter 1 0 — Total 1 486 700 000 100 000 1 486 800 000

1 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

1 0 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

Budget 2007 Amending budget No 5 New amount 1 486 700 000 100 000 1 486 800 000

Remarks

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

Forecasts are net figures (without collection costs).

Legal basis

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)(a) thereof.

Member State Budget 2007 Amending budget No 5 New amount Belgium 13 200 000 3 000 000 16 200 000 Bulgaria 8 600 000 300 000 8 900 000 Czech Republic 6 700 000 – 800 000 5 900 000 Denmark 38 600 000 –2 500 000 36 100 000 Germany 239 500 000 –43 900 000 195 600 000 Estonia 800 000 — 800 000 Greece 10 000 000 – 300 000 9 700 000 Spain 69 400 000 –17 500 000 51 900 000 France 112 800 000 –1 500 000 111 300 000 Ireland 500 000 200 000 700 000 Italy 108 700 000 44 700 000 153 400 000 Cyprus 5 500 000 –1 700 000 3 800 000 Latvia 1 400 000 – 300 000 1 100 000 Lithuania 2 400 000 – 200 000 2 200 000 Luxembourg 400 000 200 000 600 000 Hungary 4 900 000 – 600 000 4 300 000 Malta 1 800 000 – 600 000 1 200 000 Netherlands 272 300 000 –8 400 000 263 900 000 Austria 4 900 000 –1 000 000 3 900 000 Poland 41 300 000 — 41 300 000 Portugal 20 900 000 3 800 000 24 700 000 Romania 23 300 000 3 200 000 26 500 000 Slovenia 100 000 200 000 300 000 Slovakia 1 400 000 – 100 000 1 300 000 Finland 6 900 000 – 300 000 6 600 000 Sweden 18 300 000 – 800 000 17 500 000 United Kingdom 472 100 000 25 000 000 497 100 000 Item 1 0 0 0 — Total 1 486 700 000 100 000 1 486 800 000

CHAPTER 1 1 —

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

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 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 2000/597/EC, EURATOM) 1 1 0 Sugar production levies 92 325 000 – 167 443 669 –75 118 669 Article 1 1 0 — Subtotal 92 325 000 – 167 443 669 –75 118 669 1 1 1 Sugar storage levies p.m. 28 325 000 28 325 000 Article 1 1 1 — Subtotal p.m. 28 325 000 28 325 000 1 1 2 Isoglucose production levies 1 725 000 –1 976 471 – 251 471 Article 1 1 2 — Subtotal 1 725 000 –1 976 471 – 251 471 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production p.m. p.m. Article 1 1 3 — Subtotal p.m. p.m. 1 1 4 Charges levied on substituted C sugar and C isoglucose p.m. p.m. Article 1 1 4 — Subtotal p.m. p.m. 1 1 5 Production levy for inulin syrup 1 050 000 –1 754 860 – 704 860 Article 1 1 5 — Subtotal 1 050 000 –1 754 860 – 704 860 1 1 6 Additional levies provided for in Regulation (EEC) No 1107/88 p.m. p.m. Article 1 1 6 — Subtotal p.m. p.m. 1 1 7 Production charge p.m. p.m. Article 1 1 7 — Subtotal p.m. p.m. 1 1 8 One-off amounts on additional sugar quota and supplementary isoglucose quota 438 000 000 – 427 950 000 10 050 000 Article 1 1 8 — Subtotal 438 000 000 – 427 950 000 10 050 000 1 1 9 Surplus amount p.m. p.m. Article 1 1 9 — Subtotal p.m. p.m. Chapter 1 1 — Total 533 100 000 – 570 800 000 –37 700 000

1 1 0

Sugar production levies

Budget 2007 Amending budget No 5 New amount 92 325 000 – 167 443 669 –75 118 669

Remarks

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

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

Forecasts are net figures (without collection costs).

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Amending budget No 5 New amount Belgium 4 550 000 –8 704 110 –4 154 110 Bulgaria — — — Czech Republic 2 175 000 –2 725 000 – 550 000 Denmark 2 400 000 –5 000 000 –2 600 000 Germany 19 350 000 –41 336 457 –21 986 457 Estonia — — — Greece 1 675 000 –2 570 844 – 895 844 Spain 4 900 000 –6 151 741 –1 251 741 France 19 825 000 –40 415 983 –20 590 983 Ireland 1 025 000 –1 525 000 – 500 000 Italy 8 350 000 –15 443 244 –7 093 244 Cyprus — — — Latvia 325 000 – 375 000 –50 000 Lithuania 500 000 – 500 000 0 Luxembourg — — — Hungary 1 850 000 –1 891 136 –41 136 Malta — — — Netherlands 4 850 000 –9 844 334 –4 994 334 Austria 2 150 000 –4 150 000 –2 000 000 Poland 8 250 000 –11 038 930 –2 788 930 Portugal 425 000 – 621 028 – 196 028 Romania — — — Slovenia 225 000 – 425 000 – 200 000 Slovakia 1 075 000 –1 626 310 – 551 310 Finland 750 000 –1 146 367 – 396 367 Sweden 1 850 000 –2 850 000 –1 000 000 United Kingdom 5 825 000 –9 103 185 –3 278 185 Article 1 1 0 — Total 92 325 000 – 167 443 669 –75 118 669

1 1 1

Sugar storage levies

Budget 2007 Amending budget No 5 New amount p.m. 28 325 000 28 325 000

Remarks

This article is intended for recording the income charged by new Member States in the event of non elimination of sugar stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).

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

This article also covers the amounts due pursuant to Article 5 of Commission Regulation (EEC) No 65/82 of 13 January 1982 laying down detailed rules for carrying forward sugar to the following marketing year (OJ L 9, 14.1.1982, p. 14) when the obligation to store sugar carried forward is not complied with and the amounts due according to Council Regulation (EEC) No 1789/81 laying down general rules concerning the system of minimum stocks in the sugar sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not complied with.

Forecasts are net figures (without collection costs).

Member State Budget 2007 Amending budget No 5 New amount Belgium p.m. — p.m. Bulgaria p.m. — p.m. Czech Republic p.m. — p.m. Denmark p.m. — p.m. Germany p.m. — p.m. Estonia p.m. 17 100 000 17 100 000 Greece p.m. — p.m. Spain p.m. — p.m. France p.m. — p.m. Ireland p.m. — p.m. Italy p.m. — p.m. Cyprus p.m. 7 500 000 7 500 000 Latvia p.m. 1 650 000 1 650 000 Lithuania p.m. — p.m. Luxembourg — — — Hungary p.m. — p.m. Malta p.m. 500 000 500 000 Netherlands p.m. — p.m. Austria p.m. — p.m. Poland p.m. — p.m. Portugal p.m. — p.m. Romania p.m. — p.m. Slovenia p.m. — p.m. Slovakia p.m. 1 575 000 1 575 000 Finland p.m. — p.m. Sweden p.m. — p.m. United Kingdom p.m. — p.m. Article 1 1 1 — Total p.m. 28 325 000 28 325 000

1 1 2

Isoglucose production levies

Budget 2007 Amending budget No 5 New amount 1 725 000 –1 976 471 – 251 471

Remarks

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

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

Forecasts are net figures (without collection costs).

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1), as last amended by Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Amending budget No 5 New amount Belgium 300 000 – 341 556 –41 556 Bulgaria — — — Czech Republic — — — Denmark — — — Germany 225 000 – 238 543 –13 543 Estonia — — — Greece 150 000 – 154 156 –4 156 Spain 225 000 – 273 259 –48 259 France 75 000 –84 017 –9 017 Ireland — — — Italy 75 000 –81 756 –6 756 Cyprus — — — Latvia — — — Lithuania — — — Luxembourg — — — Hungary 375 000 – 433 864 –58 864 Malta — — — Netherlands p.m. –5 140 –5 140 Austria — — — Poland p.m. –11 070 –11 070 Portugal p.m. –3 972 –3 972 Romania — — — Slovenia — — — Slovakia 150 000 – 173 690 –23 690 Finland 75 000 –78 633 –3 633 Sweden — — — United Kingdom 75 000 –96 815 –21 815 Article 1 1 2 — Total 1 725 000 –1 976 471 – 251 471

1 1 5

Production levy for inulin syrup

Budget 2007 Amending budget No 5 New amount 1 050 000 –1 754 860 – 704 860

Remarks

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

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

Forecasts are net figures (without collection costs).

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1), as last amended by Commission Regulation (EC) No 318/2006 (OJ L 58, 28.2.2006, p. 1).

Member State Budget 2007 Amending budget No 5 New amount Belgium 750 000 –1 454 334 – 704 334 Bulgaria — — — Czech Republic — — — Denmark — — — Germany — — — Estonia — — — Greece — — — Spain — — — France 75 000 –75 000 p.m. Ireland — — — Italy — — — Cyprus — — — Latvia — — — Lithuania — — — Luxembourg — — — Hungary — — — Malta — — — Netherlands 225 000 – 225 526 – 526 Austria — — — Poland — — — Portugal — — — Romania — — — Slovenia — — — Slovakia — — — Finland — — — Sweden — — — United Kingdom — — — Article 1 1 5 — Total 1 050 000 –1 754 860 – 704 860

1 1 8

One-off amounts on additional sugar quota and supplementary isoglucose quota

Budget 2007 Amending budget No 5 New amount 438 000 000 – 427 950 000 10 050 000

Remarks

A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to undertakings in accordance with Articles 8 and 9 (2) and (3) of Council Regulation (EC) No 318/2006.

Forecasts are net figures (without collection costs).

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), as last amended by Regulation (EC) No 2011/2006 (OJ L 384, 29.12.2006, p. 1).

Member State Budget 2007 Amending budget No 5 New amount Belgium 24 900 000 –24 900 000 p.m. Bulgaria — — — Czech Republic 8 025 000 525 000 8 550 000 Denmark 12 600 000 –12 600 000 p.m. Germany 95 025 000 –95 025 000 p.m. Estonia — — — Greece 3 975 000 –3 975 000 p.m. Spain 3 975 000 –3 975 000 p.m. France 140 025 000 – 140 025 000 p.m. Ireland 3 975 000 –3 975 000 p.m. Italy 3 975 000 –3 975 000 p.m. Cyprus — — — Latvia 3 975 000 –3 975 000 p.m. Lithuania 3 600 000 –3 600 000 p.m. Luxembourg — — — Hungary 3 975 000 –3 975 000 p.m. Malta — — — Netherlands 26 625 000 –26 625 000 p.m. Austria 7 350 000 –7 350 000 p.m. Poland 40 050 000 –40 050 000 p.m. Portugal 3 975 000 –3 975 000 p.m. Romania — — — Slovenia 3 975 000 –3 975 000 p.m. Slovakia 3 975 000 –2 475 000 1 500 000 Finland 3 975 000 –3 975 000 p.m. Sweden 7 050 000 –7 050 000 p.m. United Kingdom 33 000 000 –33 000 000 p.m. Article 1 1 8 — Total 438 000 000 – 427 950 000 10 050 000

CHAPTER 1 2 —

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

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 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 15 287 900 000 – 204 100 000 15 083 800 000 Article 1 2 0 — Subtotal 15 287 900 000 – 204 100 000 15 083 800 000 Chapter 1 2 — Total 15 287 900 000 – 204 100 000 15 083 800 000

1 2 0

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

Budget 2007 Amending budget No 5 New amount 15 287 900 000 – 204 100 000 15 083 800 000

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 Community.

Forecasts are net figures (without collection costs).

Legal basis

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.

Member State Budget 2007 Amending budget No 5 New amount Belgium 1 546 300 000 34 600 000 1 580 900 000 Bulgaria 83 500 000 –42 800 000 40 700 000 Czech Republic 187 200 000 – 300 000 186 900 000 Denmark 293 100 000 –6 400 000 286 700 000 Germany 2 820 400 000 214 200 000 3 034 600 000 Estonia 23 100 000 – 500 000 22 600 000 Greece 220 300 000 400 000 220 700 000 Spain 1 484 600 000 – 237 200 000 1 247 400 000 France 1 217 800 000 51 900 000 1 269 700 000 Ireland 233 200 000 –16 400 000 216 800 000 Italy 1 503 200 000 2 400 000 1 505 600 000 Cyprus 37 100 000 –6 600 000 30 500 000 Latvia 31 900 000 –7 700 000 24 200 000 Lithuania 46 300 000 –5 000 000 41 300 000 Luxembourg 18 700 000 1 600 000 20 300 000 Hungary 128 500 000 –13 700 000 114 800 000 Malta 11 400 000 –1 300 000 10 100 000 Netherlands 1 530 200 000 –23 600 000 1 506 600 000 Austria 183 800 000 73 400 000 257 200 000 Poland 246 500 000 19 800 000 266 300 000 Portugal 107 200 000 –11 300 000 95 900 000 Romania 142 400 000 –8 100 000 134 300 000 Slovenia 36 400 000 1 400 000 37 800 000 Slovakia 55 700 000 10 000 000 65 700 000 Finland 131 500 000 3 300 000 134 800 000 Sweden 397 800 000 8 300 000 406 100 000 United Kingdom 2 569 800 000 – 244 500 000 2 325 300 000 Article 1 2 0 — Total 15 287 900 000 – 204 100 000 15 083 800 000

CHAPTER 1 3 —

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

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 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 17 827 409 252 689 819 699 18 517 228 951 Article 1 3 0 — Subtotal 17 827 409 252 689 819 699 18 517 228 951 Chapter 1 3 — Total 17 827 409 252 689 819 699 18 517 228 951

1 3 0

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

Budget 2007 Amending budget No 5 New amount 17 827 409 252 689 819 699 18 517 228 951

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules is of 0,3355 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for the United Kingdom.

Legal basis

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.

Member State Budget 2007 Amending budget No 5 New amount Belgium 459 108 278 4 882 523 463 990 801 Bulgaria 41 796 126 4 437 849 46 233 975 Czech Republic 183 632 309 10 875 060 194 507 369 Denmark 297 292 689 17 497 868 314 790 557 Germany 3 307 211 215 72 285 463 3 379 496 678 Estonia 20 791 212 3 387 753 24 178 965 Greece 338 821 103 1 014 038 339 835 141 Spain 1 680 048 116 23 843 874 1 703 891 990 France 2 969 774 348 60 978 354 3 030 752 702 Ireland 260 609 434 8 857 223 269 466 657 Italy 1 931 204 938 68 060 222 1 999 265 160 Cyprus 24 664 205 272 512 24 936 717 Latvia 25 415 333 6 141 863 31 557 196 Lithuania 33 893 446 6 570 572 40 464 018 Luxembourg 43 361 060 6 668 891 50 029 951 Hungary 128 394 225 305 937 128 700 162 Malta 8 025 202 441 932 8 467 134 Netherlands 853 478 519 47 638 685 901 117 204 Austria 380 897 943 13 257 837 394 155 780 Poland 424 666 739 50 896 690 475 563 429 Portugal 257 446 395 –1 110 984 256 335 411 Romania 128 056 834 32 632 999 160 689 833 Slovenia 50 826 666 1 502 377 52 329 043 Slovakia 56 930 373 18 951 571 75 881 944 Finland 245 787 240 8 760 566 254 547 806 Sweden 443 583 298 37 315 601 480 898 899 United Kingdom 3 231 692 006 183 452 423 3 415 144 429 Article 1 3 0 — Total 17 827 409 252 689 819 699 18 517 228 951

CHAPTER 1 4 —

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

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom 1 4 0 0 Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom 77 305 204 097 – 175 959 824 77 129 244 273 1 4 0 2 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees — — 1 4 0 3 Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve — — Article 1 4 0 — Subtotal 77 305 204 097 – 175 959 824 77 129 244 273 Chapter 1 4 — Total 77 305 204 097 – 175 959 824 77 129 244 273

1 4 0

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

1 4 0 0

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

Budget 2007 Amending budget No 5 New amount 77 305 204 097 – 175 959 824 77 129 244 273

Remarks

The rate to be applied to the Member States’ gross national income for this financial year is 0,6406 %.

Legal basis

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.

Member State Budget 2007 Amending budget No 5 New amount Belgium 2 151 131 263 –49 292 243 2 101 839 020 Bulgaria 165 748 719 10 796 240 176 544 959 Czech Republic 728 221 076 14 507 523 742 728 599 Denmark 1 493 759 313 –24 817 472 1 468 941 841 Germany 15 302 224 573 –9 429 337 15 292 795 236 Estonia 82 450 624 9 877 028 92 327 652 Greece 1 343 645 182 –45 980 835 1 297 664 347 Spain 6 662 479 226 – 156 148 306 6 506 330 920 France 12 189 039 579 – 349 023 224 11 840 016 355 Ireland 1 033 485 246 –4 523 757 1 028 961 489 Italy 9 703 192 207 –12 327 893 9 690 864 314 Cyprus 97 809 553 –2 588 414 95 221 139 Latvia 110 156 720 10 344 793 120 501 513 Lithuania 161 611 843 5 221 967 166 833 810 Luxembourg 171 954 694 19 085 242 191 039 936 Hungary 580 480 130 12 780 062 593 260 192 Malta 31 825 124 506 722 32 331 846 Netherlands 3 534 450 924 –10 894 685 3 523 556 239 Austria 1 734 845 714 –49 431 106 1 685 414 608 Poland 1 744 672 943 71 271 411 1 815 944 354 Portugal 1 020 941 746 –42 122 067 978 819 679 Romania 679 930 419 47 790 741 727 721 160 Slovenia 201 560 659 –1 741 614 199 819 045 Slovakia 300 197 852 25 647 042 325 844 894 Finland 1 116 091 879 8 361 713 1 124 453 592 Sweden 2 062 870 635 65 143 004 2 128 013 639 United Kingdom 12 900 426 254 281 027 641 13 181 453 895 Item 1 4 0 0 — Total 77 305 204 097 – 175 959 824 77 129 244 273

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 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 2000/597/EC, Euratom 0 0 Article 1 5 0 — Subtotal 0 0 Chapter 1 5 — Total 0 0

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

Budget 2007 Amending budget No 5 New amount 0 0

Legal basis

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.

Member State Budget 2007 Amending budget No 5 New amount Belgium 246 671 369 540 816 247 212 185 Bulgaria 19 006 494 1 758 210 20 764 704 Czech Republic 83 505 499 3 852 076 87 357 575 Denmark 171 290 177 1 482 485 172 772 662 Germany 311 914 289 6 828 288 318 742 577 Estonia 9 454 657 1 404 653 10 859 310 Greece 154 076 510 –1 449 008 152 627 502 Spain 763 990 047 1 265 650 765 255 697 France 1 397 723 670 –5 135 423 1 392 588 247 Ireland 118 510 304 2 513 150 121 023 454 Italy 1 112 670 226 27 141 016 1 139 811 242 Cyprus 11 215 874 –16 241 11 199 633 Latvia 12 631 730 1 541 307 14 173 037 Lithuania 18 532 116 1 090 391 19 622 507 Luxembourg 19 718 136 2 751 425 22 469 561 Hungary 66 563 966 3 213 570 69 777 536 Malta 3 649 404 153 374 3 802 778 Netherlands 72 044 802 1 395 493 73 440 295 Austria 35 362 386 – 233 857 35 128 529 Poland 200 062 577 13 523 510 213 586 087 Portugal 117 071 935 –1 946 014 115 125 921 Romania 77 967 984 7 624 460 85 592 444 Slovenia 23 113 068 389 066 23 502 134 Slovakia 34 423 848 3 901 080 38 324 928 Finland 127 982 851 4 272 106 132 254 957 Sweden 42 048 712 2 304 759 44 353 471 United Kingdom –5 251 202 631 –80 166 342 –5 331 368 973 Article 1 5 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2007 Amending budget No 5 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 1 847 631 711 260 940 125 2 108 571 836 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) 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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000 p.m. p.m. 3 3 REFUNDS TO MEMBER STATES 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 3 6 RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. Title 3 — Total 1 847 631 711 260 940 125 2 108 571 836

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year 1 847 631 711 1 847 631 711 Article 3 0 0 — Subtotal 1 847 631 711 1 847 631 711 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. Article 3 0 1 — Subtotal p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. 260 940 125 260 940 125 Article 3 0 2 — Subtotal p.m. 260 940 125 260 940 125 Chapter 3 0 — Total 1 847 631 711 260 940 125 2 108 571 836

3 0 2

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

Budget 2007 Amending budget No 5 New amount p.m. 260 940 125 260 940 125

Remarks

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

Legal basis

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 89/2007 (OJ L 22, 31.1.2007, p. 1).

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

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

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1), and in particular Article 4(3) thereof.

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 2007 Amending budget No 5 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 in respect of the financial year 2000 and subsequent financial years 3 5 0 1 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001 — — 3 5 0 2 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002 — — 3 5 0 3 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003 p.m. 0 Article 3 5 0 — Subtotal p.m. 0 Chapter 3 5 — Total p.m. 0

3 5 0

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

3 5 0 3

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003

Budget 2007 Amending budget No 5 New amount p.m. 0

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2003.

Member State Budget 2007 Amending budget No 5 New amount Belgium p.m. –14 753 654 –14 753 654 Bulgaria — — — Czech Republic p.m. –1 608 121 –1 608 121 Denmark p.m. –10 006 747 –10 006 747 Germany p.m. –24 550 127 –24 550 127 Estonia p.m. 315 538 315 538 Greece p.m. –6 785 714 –6 785 714 Spain p.m. –13 511 113 –13 511 113 France p.m. –65 707 572 –65 707 572 Ireland p.m. –1 378 521 –1 378 521 Italy p.m. 23 366 998 23 366 998 Cyprus p.m. – 425 975 – 425 975 Latvia p.m. 874 764 874 764 Lithuania p.m. 518 395 518 395 Luxembourg p.m. –1 256 235 –1 256 235 Hungary p.m. 5 476 350 5 476 350 Malta p.m. – 236 695 – 236 695 Netherlands p.m. 18 967 817 18 967 817 Austria p.m. 7 874 336 7 874 336 Poland p.m. 989 400 989 400 Portugal p.m. –1 251 826 –1 251 826 Romania — — — Slovenia p.m. – 870 400 – 870 400 Slovakia p.m. 2 510 865 2 510 865 Finland p.m. – 218 910 – 218 910 Sweden p.m. –2 353 906 –2 353 906 United Kingdom p.m. 84 021 053 84 021 053 Item 3 5 0 3 — Total p.m. 0 0

TITLE 5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

Title Chapter Heading Budget 2007 Amending budget No 5 New amount 5 0 PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY 392 000 392 000 5 1 PROCEEDS FROM LETTING AND HIRING p.m. p.m. 5 2 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST 79 054 000 79 054 000 5 5 REVENUE FROM THE SUPPLY OF SERVICES AND WORKS 1 000 000 1 000 000 5 7 OTHER CONTRIBUTIONS AND REFUNDS CONNECTED WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS p.m. p.m. 5 8 MISCELLANEOUS COMPENSATION p.m. p.m. 5 9 OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS 100 000 100 000 Title 5 — Total 80 546 000 80 546 000

CHAPTER 5 0 —

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

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 5 0 PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY 5 0 0 Proceeds from the sale of movable property (supply of goods) 5 0 0 0 Proceeds from the sale of vehicles — Assigned revenue 42 000 42 000 5 0 0 1 Proceeds from the sale of other movable property — Assigned revenue p.m. p.m. 5 0 0 2 Proceeds from the supply of goods to other institutions or bodies — Assigned revenue p.m. p.m. Article 5 0 0 — Subtotal 42 000 42 000 5 0 1 Proceeds from the sale of immovable property p.m. p.m. Article 5 0 1 — Subtotal p.m. p.m. 5 0 2 Proceeds from the sale of publications, printed works and films — Assigned revenue 350 000 350 000 Article 5 0 2 — Subtotal 350 000 350 000 Chapter 5 0 — Total 392 000 392 000

5 0 0

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

5 0 0 0

Proceeds from the sale of vehicles — Assigned revenue

Budget 2007 Amending budget No 5 New amount 42 000 42 000

Remarks

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions. It records also the proceeds from the sale of vehicles that are being replaced or scrapped when the book value is fully depreciated.

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

Parliament p.m. Council p.m. Commission p.m. Court of Justice p.m. Court of Auditors 42 000 European Economic and Social Committee p.m. Committee of the Regions p.m. Ombudsman p.m. European Data-protection Supervisor p.m. Total 42 000

5 0 0 1

Proceeds from the sale of other movable property — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to the institutions. It records also the proceeds from the sale of equipment, installations, materials, and scientific and technical apparatus which are being replaced or scrapped when the book value is fully depreciated.

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

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

CHAPTER 5 2 —

REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 5 2 REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST 5 2 0 Revenue from investments or loans granted, bank and other interest on the institutions’ accounts 9 054 000 9 054 000 Article 5 2 0 — Subtotal 9 054 000 9 054 000 5 2 1 Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission 10 000 000 10 000 000 Article 5 2 1 — Subtotal 10 000 000 10 000 000 5 2 2 Interest yielded by prefinancing 60 000 000 60 000 000 Article 5 2 2 — Subtotal 60 000 000 60 000 000 Chapter 5 2 — Total 79 054 000 79 054 000

5 2 2

Interest yielded by prefinancing

Budget 2007 Amending budget No 5 New amount 60 000 000 60 000 000

Remarks

This article is intended to record revenue from the interest yielded by pre-financing.

In accordance with Article 5a of Financial Regulation, the amounts booked to this item may be used to provide additional appropriations under the corresponding headings of the statement of expenditure in Section III ‘Commission’. Thus, interest generated by pre-financing payments shall be assigned to the programme or the action concerned and deducted from the payment of the balance of the amounts due to the beneficiary.

The Regulation laying down the rules for implementing the Financial Regulation also specifies the cases in which the authorising officer responsible shall, by way of exception, recover annually such interest.

Commission 60 000 000

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1) and in particular Article 5a thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), as last amended by Regulation (EC, Euratom) No 478/2007 (OJ L 111, 28.4.2007, p. 13), and in particular Articles 4 and 4a thereof.

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Title Chapter Heading Budget 2007 Amending budget No 5 New amount 6 0 CONTRIBUTIONS TO COMMUNITY PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE 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. p.m. 6 5 FINANCIAL CORRECTIONS p.m. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS 10 000 000 10 000 000 6 7 REVENUE CONCERNING EAGF AND EAFRD p.m. p.m. 6 8 TEMPORARY RESTRUCTURING AMOUNTS p.m. p.m. Title 6 — Total 10 000 000 p.m. 10 000 000

CHAPTER 6 1 —

REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 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. Article 6 1 2 — Subtotal p.m. p.m. 6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999 p.m. p.m. Article 6 1 3 — Subtotal p.m. p.m. 6 1 4 Repayment of Community support to commercially successful projects and activities 6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue p.m. p.m. 6 1 4 1 Repayment of Community support to commercially successful data-processing projects — — 6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. 6 1 5 Repayment of unused Community aid 6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund 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 and the Cohesion Fund p.m. p.m. 6 1 5 8 Repayment of miscellaneous unused Community 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. Article 6 1 6 — Subtotal p.m. p.m. 6 1 7 Repayment of amounts paid in connection with Community aid to non-member 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 under Council Decision 94/179/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. p.m.

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

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22) stipulates that the Commission shall be entrusted with winding up the financial operations of the European Coal and Steel Community which are still in progress when the ECSC Treaty expires.

Pursuant to Article 4 of Decision 2003/76/EC, net revenue from the investment of available assets will constitute revenue in the general budget of the European Union earmarked for a specific purpose, namely financing research projects in sectors related to the coal and steel industry by a coal and steel research fund.

The net revenue available for financing research projects in year n + 2 appears in the balance sheet of the ECSC in liquidation for year n, and after the liquidation process has been completed will appear as assets in the balance sheet of the Coal and Steel Research Fund. This financing mechanism took effect in 2003. Revenue coming from 2005 will be used for research in 2007. In order to reduce as far as possible the fluctuations that movements in the financial markets could cause in the financing of research, a smoothing arrangement is applied. The amount of net revenue expected to be available for research in 2007 comes to EUR 53 875 000.

In accordance with Article 4 of Decision 2003/76/EC, 72,8 % of the fund’s appropriations will be for the steel-related sector and 27,2 % for the coal-related sector.

In accordance with Articles 18 and 160 paragraph 1a of the Financial Regulation, revenue will be used to provide additional appropriations under Chapter 08 22 of the statement of expenditure in Section III ‘Commission’.

CHAPTER 6 3 —

CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS 6 3 0 Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European Economic Area — Assigned revenue p.m. p.m. Article 6 3 0 — Subtotal p.m. p.m. 6 3 1 Contributions in connection with the Schengen acquis 6 3 1 1 Contributions to administrative costs resulting from the agreement concluded with Iceland and Norway — Assigned revenue p.m. p.m. 6 3 1 2 Contributions for the development of large-scale information systems under the agreement concluded with Iceland, Norway and Switzerland — Assigned revenue p.m. p.m. 6 3 1 3 Other contributions in connection with the Schengen acquis (Iceland, Norway and Switzerland) — Assigned revenue p.m. p.m. Article 6 3 1 — Subtotal p.m. p.m. 6 3 2 Contributions to common administrative support expenditure of de European Development Fund — Assigned revenue p.m. p.m. Article 6 3 2 — Subtotal p.m. p.m. 6 3 3 Contributions to certain external aid programmes 6 3 3 0 Contributions from Member States to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. p.m. 6 3 3 1 Contributions from third countries to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. p.m. 6 3 3 2 Contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue p.m. p.m. Article 6 3 3 — Subtotal p.m. p.m. Chapter 6 3 — Total p.m. p.m. p.m.

6 3 3

Contributions to certain external aid programmes

Remarks

New Article

6 3 3 0

Contributions from Member States to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

New item

This item is intended to record the financial contributions from Member States, including their public and parastatal agencies, to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 3 3 1

Contributions from third countries to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

New item

This item is intended to record the financial contributions from third countries, including their public and parastatal agencies, to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

6 3 3 2

Contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

New item

This item is intended to record the financial contributions from international organisations to certain external aid programmes financed by the Community and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations to finance the expenditure to which this revenue is assigned.

CHAPTER 6 7 —

REVENUE CONCERNING EAGF AND EAFRD

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 6 7 REVENUE CONCERNING EAGF AND EAFRD 6 7 0 Revenue concerning EAGF 6 7 0 1 Clearance of EAGF accounts — Assigned revenue p.m. p.m. 6 7 0 2 EAGF Irregularities — Assigned revenue p.m. p.m. 6 7 0 3 Superlevy from milk producers — Assigned revenue p.m. p.m. Article 6 7 0 — Subtotal p.m. p.m. 6 7 1 Revenue concerning EAFRD 6 7 1 1 Clearance of accounts EAFRD — Assigned revenue p.m. p.m. 6 7 1 2 EAFRD irregularities — Assigned revenue p.m. p.m. Article 6 7 1 — Subtotal p.m. p.m. Chapter 6 7 — Total p.m. p.m.

6 7 0

Revenue concerning EAGF

6 7 0 1

Clearance of EAGF accounts — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate revenue resulting from conformity decisions of the clearance of accounts in favour of the European Union budget concerning expenditure financed by EAGGF guarantee under Heading 1 of the 2000 to 2006 Financial Perspectives. It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour of the European Union budget concerning recorded assigned revenue related to it.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 568 million has been taken into account for Article 05 03 01, in particular for Item 05 03 01 01.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

6 7 0 2

EAGF Irregularities — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate amounts recovered following irregularities or oversights, including the related interest, in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities forfeited, resulting from expenditure financed by EAGGF Guarantee under Heading 1 of the Financial Perspectives 2000 to 2006.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 70 million has been taken into account for Article 05 03 01, in particular for Item 05 03 01 01.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

6 7 0 3

Superlevy from milk producers — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate amounts collected or recovered in accordance with Council Regulation (EC) No 1788/2003.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under EAGF, including Items 05 07 01 08 and 05 07 01 09, of the statement of expenditure in Section III ‘Commission’.

In the framework of establishing the budget 2007, an amount of EUR 349 million has been taken into account for Article 05 02 12, in particular for Item 05 02 12 01.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (OJ L 270, 21.10.2003, p. 123), as last amended by Regulation (EC) No 1406/2006 (OJ L 265, 26.9.2006, p. 8).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

6 7 1

Revenue concerning EAFRD

Remarks

New article

6 7 1 1

Clearance of accounts EAFRD — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate amounts resulting from conformity clearance of accounts decisions in favour of the EU budget within the context of rural development financed by the EAFRD. It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour of the European Union budget concerning recorded assigned revenue related to it.

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under the EAFRD.

In the framework of establishing the budget 2007, no specific amount is foreseen for Article 05 04 05.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

6 7 1 2

EAFRD irregularities — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate amounts recovered resulting from irregularities and oversights, including the related interest, in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities forfeited, in the context of rural development financed by the EAFRD.

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to any budgetary item under the EAFRD.

In the framework of establishing the budget 2007, no specific amount is foreseen for Article 05 04 05.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1), as amended by Regulation (EC) No 320/2006 (OJ L 58, 28.2.2006, p. 42).

CHAPTER 6 8 —

TEMPORARY RESTRUCTURING AMOUNTS

Title Chapter Article Item Heading Budget 2007 Amending budget No 5 New amount 6 8 TEMPORARY RESTRUCTURING AMOUNTS 6 8 0 Temporary restructuring amounts — Assigned revenue 6 8 0 1 Temporary restructuring amounts — Assigned revenue p.m. p.m. 6 8 0 2 Irregularities concerning the temporary restructuring fund — Assigned revenue p.m. p.m. Article 6 8 0 — Subtotal p.m. p.m. Chapter 6 8 — Total p.m. p.m.

Remarks

New chapter

6 8 0

Temporary restructuring amounts — Assigned revenue

Remarks

New article

6 8 0 2

Irregularities concerning the temporary restructuring fund — Assigned revenue

Budget 2007 Amending budget No 5 New amount p.m. p.m.

Remarks

This item is intended to accommodate amounts recovered following irregularities or oversight including interest, penalties and securities acquired, resulting from expenditure financed by the temporary restructuring fund of the sugar industry in the Community established by Council Regulation (EC) No 320/2006.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide additional appropriations to Article 05 02 16 ‘Sugar Restructuring Fund’ of the statement of expenditure in Section III ‘Commission’ to finance restructuring aid and others aids fixed in Regulation (EC) No 320/2006.

Legal basis

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), as amended by Regulation (EC, Euratom) No 1995/2006 (OJ L 390, 30.12.2006, p. 1).

Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community and amending Regulation 1290/2005 on the financing of the common agricultural policy (OJ L 58, 28.2.2006, p. 42).

(1) AB No 1/2007 to 5/2007 included.

(2) The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.

(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) AB No 1/2007 to 5/2007 included.

(5) The figures in this column correspond to those in the 2006 budget (OJ L 78, 15.3.2006, p. 1) plus Amending Budgets No 1 to No 6/2006.

(6) The own resources for the 2007 budget are determined on the basis of the budget forecasts adopted at the 139th meeting of the Advisory Committee on Own Resources on 16 May 2007.

(7) The third paragraph of Article 268 of the Treaty establishing the European Community 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) Calculation of rate: (77 129 244 273) / (120 405 880 000) = 0,64057705714206 %.

(10) Rounded percentages.

(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004 and 2005. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12) 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.

(13) 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).

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) is nil for the 2003 UK correction.

(16) 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.

(17) 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).

(18) p.m. (own resources + other revenue = total revenue = total expenditure); (112 179 373 224 + 3 317 845 397 = 115 497 218 621 = 115 497 218 621).

(19) Total own resources as percentage of GNI: (112 179 373 224) / (12 040 588 000 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.