23.12.91 OfficialJournaloftheEuropean Communities NoL353/33
FINALADOPTION
ofamendingandsupplementary budgetNo3
oftheEuropeanCommunities forthefinancialyear1991
(91/656/ECSC,EEC,Euratom)
THEPRESIDENT OFTHEEUROPEAN PARLIAMENT ,
HavingregardtotheTreatyestablishing theEuropean CoalandSteelCommunity ,andinparticular
Article78(7)thereof,
HavingregardtotheTreatyestablishing theEuropean Economic Community ,andinparticular
Article203(7)thereof,
HavingregardtotheTreatyestablishing theEuropean AtomicEnergyCommunity ,andinparticular
Article177(7)thereof,
HavingregardtotheTreatyamendingCertainFinancialProvisionsoftheTreatiesestablishing theEuropean
Communities andoftheTreatyestablishing aSingleCouncilandaSingleCommission oftheEuropean
Communities whichwassignedon22July1975,
HavingregardtotheFinancial Regulation of21December 1977applicable tothegeneralbudgetofthe
European Communities (1),aslastamendedbyRegulation (Euratom,ECSC,EEC)No610/90(2),andin
particular Articles10,15and17thereof,
HavingregardtotheInterinstitutional Agreement onbudgetary disciplineandimprovement ofthebudgetary
procedure (3),
HavingregardtothegeneralbudgetoftheEuropeanCommunities forthefinancialyear1991(4),
Havingregardtoamending andsupplementary budgetNo1oftheEuropeanCommunities forthefinancial
year1991(5),
Havingregardtoamending andsupplementary budgetNo2oftheEuropeanCommunities forthefinancial
year1991(6),
Havingregardtotheletterofamendment submitted bytheCommission topreliminary draftamending and
supplementary budgetNo2forthefinancialyear1991,
Havingregardtodraftamending andsupplementary budgetNo3oftheEuropean Communities forthe
financialyear1991,established bytheCouncil,
Havingregardtothedebatesanddeliberations oftheEuropean Parliament of19and20November 1991,at
theendofwhichitgaveitsapproval tosupplementary andamending budgetNo3oftheEuropean
Communities forthefinancialyear1991,
(')OJNoL356,31.12.1977,p.1.
(2)OJNoL70,16.3.1990,p.1.
(3)OJNoL185,15.7.1988,p.33.
(4)OJNoL30,4.2.1991,p.1.
(5)OJNoL179,8.7.1991,p.1.
(6)Seepage1ofthisOfficialJournal .

NoL353/34 OfficialJournaloftheEuropean Communities 23.12.91
Havingregardtotheresolution adoptedbytheEuropean Parliament on20November 1991,
Theprocedure laiddowninArticle78oftheTreatyestablishing theEuropean CoalandSteelCommunity ,
Article203oftheTreatyestablishing theEuropean Economic Community andArticle177oftheTreaty
establishing theEuropean AtomicEnergyCommunity havingthusbeencompleted ,
DECLARES THAT :
SoleArticle
Amending andsupplementary budgetNo3oftheEuropean Communities forthefinancialyear1991,as
annexedhereto,hasbeenfinallyadopted .
DoneatStrasbourg ,20Novemberl991 .
ThePresident
E.BARON CRESPO

23.12.91 OfficialJournaloftheEuropean Communities NoL353/35
AMENDING ANDSUPPLEMENTARY BUDGET No3
OFTHEEUROPEAN COMMUNITIES
FORTHEFINANCIAL YEAR1991
CONTENTS
Page
GENERAL STATEMENT OFREVENUE
A.Totalrevenue 37
B.Financingofthegeneralbudget 48
STATEMENT OFREVENUE ANDEXPENDITURE BYSECTION
SectionIII:Commission 53
—Revenue 55
—Expenditure 61
—PartA:Administrative appropriations 63
—PartB:Operatingappropriations 67
SectionIV:CourtofJustice 77
—Expenditure 78

NoL353/36 OfficialJournaloftheEuropean Communities 23.12.91
Amountsinthisbudgetdocument areexpressed inecusunlessotherwise
indicated .

NoL353/37 23.12.91 OfficialJournaloftheEuropean Communities
A.TOTAL REVENUE
Title Heading1991budget
0)Amending
andsupplementary
budgetNo3Newamount
1
2
3
4
5
6
7
8
9Ownresources
Financial contributions
Surplusesavailable
—Surplusavailablefromtheprecedingfinancialyear
—Surplusownresourcesresultingfromthetransfertothe
EAGGFGuarantee Sectionmonetary reserve
—Remainder ofthesurplusavailablefrom1989
—Surplusofvalueaddedtaxownresources from
corresponding financial contributions andadditional
resource
Miscellaneous Community taxes,leviesanddues
Revenueaccruingfromtheadministrative operationofthe
Institutions
Contributions toCommunity programmes ,repayment of
expenditure andrevenuefromservicesrenderedagainst
payment
Interestonlatepaymentsandfines
Borrowing andlendingoperations
Miscellaneous revenue
i53065309221
2000000000
p.m.
615932402
p.m.
269935024
40269100
9449384
p.m.
12587000
3768000-157491380
+22568944452907817841
2225689444
p.m.
615932402
p.m.
269935024
40269100
9449384
p.m.
12587000
3768000
\GRAND TOTAL 56017250131 +68198064 56085448195
(!)Thisdocument includesamending andsupplementary budgetsNos1and2.

NoL353/38 OfficialJournaloftheEuropean Communities 23.12.91
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)OF
DECISION 88/376/EEC,EURATOM
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
130CHAPTER 13
Ownresources accruingfromvalueaddedtaxpursuant to
Articles2(1)(c)and5(2)ofDecision88/376/EEC,Euratom 30255925653 30255925653
CHAPTER 13—TOTAL 30255925653 — 30255925653
'

NoL353/39 23.12.91 OfficialJournaloftheEuropean Communities
TITLE 1
OWNRESOURCES
CHAPTER 13—OWNRESOURCES ACCRUING FROMVALUEADDEDTAXPURSUANT TOARTICLES 2(1)(c)AND5(2)OF
DECISION 88/376/EEC,EURATOM
Article
ItemRemarks
130 CouncilDecision 88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Articles2(1)(c)and5(2)thereof.
Ifaccountistakenoftherestriction ofMemberStates'VATbasesto55%ofGNPandofthecompensation arrangements for
theUnitedKingdom ,ownresourcesaccruingfromvalueaddedtaxwithinthe1,4%limitareasfollows .TheuniformVATrate
is1,2039% .
Member StatesActualrate
(Financialyear
1991)1991budgetAmending
andsupplementary
budgetNo3Newamount
Belgium 1,4000 1022560000 1022560000
Denmark 1,4000 608860000 — 608860000
Germany 1,3162 8736799492 — 8736799492
Greece 1,3758 469140599 — 469140599
Spain 1,3848 2977299525 — 2977299525.
France 1,3835 7083313655 — 7083313655
Ireland 1,3758 231165247 — 231165247
Italy 1,4000 5215000000 — 5215000000
Luxembourg 1,3758 68857734 — 68857734
Netherlands 1,3920 1609139226.— 1609139226
Portugal 1,3758 391959404 — 391959404
UnitedKingdom 0,4129 .1841830771— 1841830771
Article130—Total 30255925653 — 30255925653

NoL353/40 OfficialJournaloftheEuropean Communities 23.12.91
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
CHAPTER 14
140 Ownresources basedongrossnationalproductpursuant to
Articles2(1)(d)and5(2)andthefirstsubparagraph ofArticle6of
Decision88/376/EEC,Euratom
1400Ownresources basedongrossnationalproductpursuant to
Articles2(1)(d)and5(2)ofDecision 88/376/EEC,Euratom ,with
theexception ofthosetofinancetheEuropean Agricultural
Guidance andGuarantee FundGuarantee Sectionmonetary reserve 7560967906-157491380 7403476526

23.12.91 OfficialJournaloftheEuropean Communities NoL353/41
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM
Article
ItemRemarks
140
1400 CouncilDecision88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Articles2(1)(d)and5(2)thereof.
Theuniformrate,excluding theEAGGFmonetary reserve,tobeappliedtoMemberStates'grossnationalproductforthe
financialyear1991is0,141638643 %.
Whenallowance ismadeforthecompensation totheUnitedKingdom ,thebreakdown ofpayments isasfollows :
MemberStates 1991budgetAmending
andsupplementary
budgetNo3Newamount
Belgium 231914542 -4823352 227091190
Denmark 158060011 -3128720 154931291
Germany I1977454841 -42033609 1935421232
Greece 89723151 -1907193 87815958
Spain 595356524 -12655148 582701376
France 1407351044 -29915245 1377435799
Ireland 44210359 939754 43270605
Italy 1462285490 -28192618 1434092872
Luxembourg 13169043 279927 12889116
Netherlands 332843949 -7075071 325768878
Portugal 74962246 -1593429 73368817
UnitedKingdom 1173636706 -24947314 1148689392
Item1400—Total 7560967906 -157491380 7403476526

NoL353/42 OfficialJournaloftheEuropean Communities 23.12.91
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM (cont'd)
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
140
1401(cont'd)
Ownresources basedongrossnationalproductpursuant to
Article2(1)"(d)andthefirstsubparagraph ofArticle6ofDecision
88/376/EEC,Euratom tofinancetheEuropean Agricultural
Guidance andGuarantee FundGuarantee Sectionmonetary reserve
Article140—Total
CHAPTER 14—TOTAL1004544162
8565512068
8565512068-157491380
-1574913801004544162
8408020688
8408020688
Title1—Total 53065309221-157491380 52907817841

23.12.91 OfficialJournaloftheEuropean Communities NoL353/43
CHAPTER 14—OWNRESOURCES BASEDONGROSSNATIONAL PRODUCT PURSUANT TOARTICLES 2(1)(d)AND5(2)
ANDTHEFIRSTSUBPARAGRAPH OFARTICLE 6OFDECISION 88/376/EEC,EURATOM(cont'd)
Article
ItemRemarks
140
1401(cont'd)
CouncilDecision88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources (OJNoL185,
15.7.1988,p.24),andinparticular Article2(1)(d)andthefirstsubparagraph ofArticle6thereof.
Theprovisional amountisproducedbyapplyingarateof0,0196%toMemberStates'grossnationalproduct .
Thebreakdown ofpayments isasfollows :
MemberStates 1991budgetAmending
andsupplementary
budgetNo3Newamount
Belgium 30765307 '— 30765307
Denmark 19956246 — 19956246
Germany 268107482 — 268107482
Greece 12164853 — 12164853
Spain 80719688 — 80719688
France 190811612 — 190811612
Ireland 5994133 — 5994133
Italy 179824002 — 179824002
Luxembourg 1785487 — 1785487
Netherlands 45127682 — 45127682
Portugal 10163539 — 10163539
UnitedKingdom 159124131 — 159124131
Item1401—Total 1004544162 — 1004544162
HowevertheamountactuallytobepaidwillbelimitedtotheamountofthetransferfromChapterBl-50ofthestatementof
expenditure ofSectionIII'Commission 'forthemonetary reserveandthecorresponding refundstothetwonewMember
States.

NoL353/44 OfficialJournaloftheEuropean Communities 23.12.91
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMTHEPRECEDING FINANCIAL YEAR
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
300CHAPTER 30
Surplusavailablefromtheprecedingfinancialyear 2000000000 +225689444 2225689444
CHAPTER 30—TOTAL 2615932402 -+225689,444 2841621846
•

23.12.91 OfficialJournaloftheEuropean Communities NoL353/45
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMTHEPRECEDING FINANCIAL YEAR
Article
ItemRemarks
300 Financial Regulation of21December 1977applicable tothegeneralbudgetoftheEuropean Communities (OJNoL356,
31.12.1977,p.1),aslastamendedbyRegulation (Euratom ,ECSC,EEC)No610/90(JONoL70,16.3.1990,p.1).
CouncilRegulation (EEC,Euratom)No1552/89of29May1989implementing Decision88/376/EEC,Euratomonthesystem
oftheCommunities 'ownresources (OJNoL155,7.6.1989,p.1).
Article32oftheFinancialRegulation statesthatthebalancefromeachfinancialyear,whethersurplusordeficit,isenteredas
revenueexpenditure inthebudgetofthesubsequent financialyear.
Therelevantestimatesofsuchrevenueorexpenditure areenteredinthebudgetduringthebudgetprocedure and,where
appropriate ,inaletterofamendment submitted pursuanttoArticle14oftheFinancialRegulation .Theyaredrawnupin
accordance withtheprinciples setoutinArticle15ofRegulation (EEC,Euratom)No1552/89.
Aftertheclosureoftheaccountsforeachfinancialyear,anydiscrepancy withtheestimates isbeenteredinthebudgetforthe
followingfinancialyearthroughasupplementary oramending budget.
AdeficitisenteredinChapterB0-30ofthestatementofexpenditure ofSectionIII'Commission '.
Forthefinancialyear1990,thesurplusisestimatedatECU2225689444.

NoL353/46 OfficialJournaloftheEuropean Communities 23.12.91
CHAPTER 35—SURPLUS OFOWNRESOURCES BASEDONGROSSNATIONAL PRODUCT CONCERNING THEFINAL
CALCULATION OFTHEAMOUNT DUETOTHEUNITED KINGDOM FORTHECORRECTION OFBUDGETARY
IMBALANCES
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
357CHAPTER 35
ResultofthefinalcalculationoftheamountduetotheUnitedKingdom
forthecorrectionofbudgetaryimbalances inrespectof1987
•+—
\CHAPTER 35—TOTAL "-+——
Title3—Total 2615932402 +225689444 2841621846
GRAND TOTAL 56017250131 +68198064 56085448195

23.12.91 OfficialJournaloftheEuropean Communities NoL353/47
CHAPTER 35—SURPLUS OFOWNRESOURCES BASED ONGROSS NATIONAL PRODUCT CONCERNING THEFINAL
CALCULATION OFTHEAMOUNT DUETOTHEUNITED KINGDOM FORTHECORRECTION OFBUDGETARY
IMBALANCES
Article
ItemRemarks
357 Newarticle
Resultoffinalcalculation oftheamountduetotheUnitedKingdomforthecorrectionofbudgetaryimbalances inrespectof
1987.
Member States 1991budgetAmending
andsupplementary
budgetNo3Newamount
Belgium -8152570 -8152570
Denmark +1033696 1033696
Germany +12797069 12797069
Greece -3508330 -3508330
Spain +637035 637035
France +13090802 13090802
Ireland +687358 687358
Italy -13356532 -13356532
Luxembourg -133565 -133565
NetherlandsI -1758612 -1758612
Portugal +747517 747517
UnitedKingdom -2083868 -2083868
Article357—Total +— _

NoL353/48 OfficialJournaloftheEuropean Communities 23.12.91
B.FINANCING OFTHEGENERAL BUDGET
Appropriations tobecoveredduringthe1991financialyearpursuanttoArticle1ofDecision
88/376/EEC,Euratomof24June1988onthesystemoftheCommunities 'ownresources and
Article10oftheTreatyof22April1970amendingcertainbudgetary provisionsoftheTreaties
establishing theEuropean Communities andoftheTreatyestablishing aSingleCouncilanda
SingleCommission oftheEuropeanCommunities
Description Amount
Expenditure
A.SectionIII—Commission (PartB)
1.EAGGFGuarantee Section(Subsection Bl)
.2.Structural operations andfisheries(Subsection B2)
3.Training,youth,culture,information andothersocial
operations (Subsection B3)
4.Energy,Euratom nuclearsafeguards andenvironment
(Subsection B4)
5.Consumer protection ,internal market,industry and
innovation technology (Subsection B5)
6.Researchandtechnological development (Subsection B6)
7.Cooperation withdeveloping andothernon-Member
countries (Subsection B7)
8.Expenditure insupport ofCommunity operations
(Subsection B8)
9.Repayments ,guarantees andreserves(Subsection BO)32516000000
14273650000
376762000
208480000
284956000
1744580000
2651480000
(186325000)
1336558507
SectionIIIB—Sub-total 53392466507
B.SectionIII—Commission (PartA) 1722150213
SectionIII—Sub-total 55114616720
C.SectionsI,II,IVandV—Otherinstitutions 970831475
Totalexpenditure 56085448195
Revenue
Miscellaneous revenue(Titles4to9) .336008508
Surplus ,availablefromthepreceding financialyear 2225689444
Outstanding balanceofsurplusavailablefromfinancialyear1989 615932402
Totalrevenue 3177630354
Appropriations tobecoveredbytheownresources referredtoin
Decision 88/376/EEC,Euratom 52907817841

23.12.91 OfficialJournaloftheEuropean Communities NoL353/49
52907817841
-14243871500Expenditure tobecoveredpursuanttoDecision88/376/EEC,Euratom
Customsduties,agricultural leviesandsugarandisoglucose levies(seeTable5)
Amountremaining tobefinanced 38663946341
TABLE 1
Breakdown ofownresourcesaccruingfromVAT
pursuanttoArticle2(1)(c)ofDecision88/376/EEC,Euratom
Member States1%ofVAT
baseUniform
VATown
resources
rateVATownresources
atuniformrate
Belgium
Denmark
Germany
Greece(')
Spain
France
Ireland(')
Italy
Luxembourg (•)
Netherlands
Portugal(•)
UnitedKingdom(')730400000
434900000
6637725000
341000000
2150000000
5120000000
168025000
3725000000
50050000
1156000000
284900000
44605000001,2039(2)879301512
.523560005
7990911323
410517272
2588305382
6163778399
202279075
4484389558
60253342
1391665592
342980560
5369830771
Total 25258500000 30407772791
(')Baselimitedto55%ofestimatedGNPofthecurrentfinancialyear.■l
(2)Detailsofrate:f5ZmZ"'3^9% .
Amountremaining tobefinancedbyadditional resource :
ECU38663946341-ECU30407772791=ECU8256173550.

NoL353/50 OfficialJournaloftheEuropean Communities 23.12.91
TABLE 2
Determination ofVATownresourcestobepaidandthecostsborne
bytheotherMemberStatestofinancethecompensation fortheUnitedKingdom
tobeaddedtotheadditional resourcepursuanttoArticle5(2)
ofDecision88/376/EEC,Euratom
MemberStatesVATownresources
atuniformrateCompensation
forUnitedKingdomTotalVAT
at1,4%Contribution
tocompensation
forUnitedKingdom
tobeadded
toadvances made
byMemberStatesVAT
ownresources
tobepaid
Belgium 879301512 148260286 1027561798 1022560000 5001798 1022560000
Denmark 523560005 96170623 619730628 608860000 10870628 608860000
Germany 7990911323 745888169 8736799492 9292815000 — 8736799492
Greece 410517272 58623327 469140599 477400000 — 469140599
Spain 2588305382 388994143 2977299525 3010000000 — 2977299525
France 6163778399 919535256 7083313655 7168000000 — 7083313655
Ireland 202279075 28886172 231165247 235235000 — 231165247
Italy 4484389558 866585154 5350974712 5215000000 135974712 5215000000
Luxembourg 60253342 8604392 68857734 70070000 — 68857734
Netherlands 1391665592 217473634 1609139226 1618400000 — 1609139226
Portugal 342980560 48978844 391959404 398860000 — 391959404
UnitedKingdom 5369830771-3528000000 1841830771 6244700000 — 1841830771
Total •30407772791 030407772791 35361900000 151847138 30255925653

23.12.91 OfficialJournaloftheEuropeanCommunities NoL353/51
TABLE 3
Determination ofuniformrateandbreakdown ofownresourcesbasedongrossnationalproduct
pursuanttoArticle2(1)(d)ofDecision88/376/EEC,Euratom
Member Statesl%
ofGNPUniform rate
of'additional base'
ownresources'Additional base'
ownresources
atuniformrate
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom1568000000
1017100000
13664500000
620000000
4114000000
9725000000
305500000
9165000000
91000000
2300000000/
518000000
81100000000,1613(»)252854699
/
164016909
2203528714
99980811
663421064
1568247411
49264738
1477942162
14674603
370896560
83532356
1307813523
Total 51198100000 8256173550
(')Calculationofrate:5[^oVl00000=0,16I259374%.
TABLE 4
Determination oftheadditional resourcepursuanttoArticles2(1)(d)
and5(2)ofDecision88/376/EEC,Euratom
Member StatesAdditional resource
atuniform rateContribution
tocompensation
forUnitedKingdom
notcovered
byVATTotaladditional
resource
tobepaidMonetary
reserve'Other'
Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Portugal
UnitedKingdom252854699
164016909
2203528714
99980811
663421064
1568247411
49264738
1477942162
14674603
370896560
83532356
13078135235001798
10870628
135974712257856497
174887537
2203528714
99980811
663421064
1568247411
49264738
1613916874
14674603
370896560
83532356
130781352330765307
19956246
268107482
12164853
80719688
190811612
5994133
179824002
1785487
45127682
10163539
159124131227091190
154931291
1935421232
87815958
582701376
1377435799
43270605
1434092872
12889116
325768878
73368817
1148689392
Total 8256173550 151847138 8408020688 1004544162 7403476526

23.12.91 NoL353/52 OfficialJournaloftheEuropean Communities
TABLE 5
Summaryoffinancingofexpenditure
MemberStatesSugar
and
isoglucose
leviesAgricultural
leviesCustoms
dutiesVATown
resourcesOwnresources
basedonGNPTotal
Belgium 74309400 120781000 731997000 1022560000 257856497 2207503897
Denmark 37782000 5760000 210293000 608860000 174887537 1037582537
Germany 330590300 121930000 3590000000 8736799492 2203528714 14982848506
Greece 17202600 12060000 171814000 469140599 99980811 770198010
Spain 53978400 113220000 523494000 2977299525 663421064 4331412989
France 359988300 69120000 1597329000 7083313655 1568247411 10677998366
Ireland 10776600 1710000 178972000 231165247 49264738 471888585
Italy 125823600 326880000 1132000000 5215000000 1613916874 8413620474
Luxembourg 0 179000 9843000 68857734 14674603 93554337
Netherlands 84910500 82890000 1073834000 1609139226 370896560 3221670286
Portugal 85500 106560000 126176000 391959404 83532356 708313260
UnitedKingdom 63924300 173610000 2604048000 1841830771 1307813523 5991226594
Total 1159371500 1134700000 1194980000030255925653 840802068852907817841

23.12.91 OfficialJournaloftheEuropean Communities NoL353/53
SECTION III
COMMISSION


23.12.91 OfficialJournaloftheEuropean Communities NoL353/55
COMMISSION
REVENUE

NoL353/56 OfficialJournaloftheEuropeanCommunities 23.12.91
COMMISSION
Ownrevenue
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMPRECEDING FINANCIAL YEARS
Article
HemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
300CHAPTER 30
Surplusavailablefromtheprecedingfinancialyear 2000000000 +225689444 2225689444
ICHAPTER 30—TOTAL 2615932402+225689444 2,841621846
/
■

23.12.91 OfficialJournaloftheEuropean Communities NoL353/57
COMMISSION
Ownrevenue
TITLE3
SURPLUSES AVAILABLE
CHAPTER 30—SURPLUS AVAILABLE FROMPRECEDING FINANCIAL YEARS
Article
ItemRemarks
300 Financial Regulation of21December 1977applicable tothegeneralbudgetoftheEuropean Communities (OJNoL356,
31.12.1977,p.1),aslastamendedbyCouncilRegulation (Euratom ,ECSC,EEC)No610/90(OJNoL70,16.3.1990,p.1).
CouncilRegulation (EEC,Euratom)No1552/89of29May1989implementing Decision88/376/EEC,Euratomonthesystem
oftheCommunities 'ownresources (OJNoL155,7.6.1989,p.1).
Inaccordance withtheprovisions ofArticle32oftheFinancialRegulation ,thebalancefromeachfinancialyear,whether
surplusordeficit,isenteredasrevenueorexpenditure inthebudgetofthesubsequent financialyear.
Therelevantestimatesofsuchrevenueorexpenditure areenteredinthebudgetduringthebudgetprocedure and,where
appropriate ,inaletterofamendment submitted pursuanttoArticle14oftheFinancialRegulation .Theyaredrawnupin
accordance withtheprinciples setoutinArticle15ofRegulation (ECC,Euratom)No1552/89.
Afterthecloseofaccountsforeachfinancialyear,anydiscrepancy withtheestimatesshallbeenteredinthebudgetforthe
following Financialyearthroughasupplementary oramending budget.
AdeficitisenteredinChapterB0-30ofthestatementofexpenditure ofthissection.
Thesurplusfor1990isestimatedatECU2225689444.

NoL353/58 OfficialJournaloftheEuropean Communities 23.12.91
COMMISSION
CHAPTER 35—SURPLUS OFOWNRESOURCES BASEDONGROSSNATIONAL PRODUCT CONCERNING THEFINAL
CALCULATION OFTHEAMOUNT DUETOTHEUNITED KINGDOM FORTHECORRECTION OFBUDGETARY
IMBALANCES
Article
ItemHeading
S1991budgetAmending
andsupplementary
budgetNo3Newamount
357CHAPTER 35
ResultofthefinalcalculationoftheamountduetotheUnitedKingdom
forthecorrectionofbudgetary imbalances inrespectof1987 +—
CHAPTER 35—TOTAL +——
Title3—Total 2615932402 +225689444 2841621846
GRAND TOTAL 2871634741 +225689444 3097324185

23.12.91 OfficialJournaloftheEuropean Communities NoL353/59
COMMISSION
CHAPTER 35—SURPLUS OFOWNRESOURCES BASEDONGROSS NATIONAL PRODUCT CONCERNING THEFINAL
CALCULATION OFTHEAMOUNT DUETOTHEUNITED KINGDOM FORTHECORRECTION OFBUDGETARY
IMBALANCES
Article
ItemRemarks
357 Newarticle
Resultoffinalcalculation oftheamountduetotheUnitedKingdomforthecorrectionofbudgetary imbalances inrespectof
1987.
MemberStates 1991budgetAmending
andsupplementary
budgetNo3Newamount
Belgium -8152570 -8152570
Denmark +1033696 1033696
Germany +12797069 12797069
Greece -3508330 -3508330
Spain +637035 637035
France +13090802 13090802
Ireland +687358 687358
Italy -13356532 -13356532
Luxembourg -133565 -133565
Netherlands -1758612 -1758612
Portugal +747517 747517
UnitedKingdom -2083868 -2083868
Article357—Total +— —


23.12.91 OfficialJournaloftheEuropeanCommunities NoL353/61
COMMISSION
EXPENDITURE


23.12.91 OfficialJournaloftheEuropeanCommunities NoL353/63
COMMISSION
PARTA
ADMINISTRATIVE APPROPRIATIONS

NoL353/64 OfficialJournaloftheEuropean Communities 23.12.91
COMMISSION
PartA
(Administrative appropriations )
TITLEA-l
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER A-l1—STAFFINACTIVE EMPLOYMENT
CHAPTER A-l2—PENSIONS ,ALLOWANCES ANDMISCELLANEOUS CONTRIBUTIONS
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
CHAPTER A-l1
A-l10Officialsandtemporary staffholdingapostprovidedforinthe
establishment plan
A-l100Basicsalaries
Non-differentiated appropriations 567105235
0)+37800000 604905235
(')
ArticleA-l10—Total 702145091 +37800000 739945091
CHAPTER A-l1—TOTAL 797223388 +37800000 835023388
CHAPTER A-l2
A-l20Pensionsandseverancegrants l
A-l200Retirement pensions
Non-differentiated appropriations 90205923 .+2200000 92405923
ArticleA-l20—Total 190607872 +2200000 192807872
CHAPTER A-l2—TOTAL 245639472 +2200000 247839472
TitleA-l—Total 1177956635 +40000000 1217956635
PartA—Total 1682150213 +40000000 1722150213
(')Anappropriation ofECU2171000isenteredinChapterA-100.

23.12.91 OfficialJournaloftheEuropean Communities NoL353/65
COMMISSION
PartA
(Administrative appropriations )
TITLEA-l
EXPENDITURE RELATING TOPERSONS WORKING WITHTHEINSTITUTION
CHAPTER A-l1—STAFFINACTIVE EMPLOYMENT
CHAPTER A-l2—PENSIONS ,ALLOWANCES ANDMISCELLANEOUS CONTRIBUTIONS
Article
ItemRemarks
-
t


23.12.91 OfficialJournaloftheEuropeanCommunities NoL353/67
COMMISSION
PARTB
OPERATING APPROPRIATIONS


23.12.91 OfficialJournaloftheEuropean Communities NoL353/69
COMMISSION
PartB
SUBSECTION BO
REPAYMENTS ,GUARANTEES ,RESERVES

NoL353/70 OfficialJournaloftheEuropean Communities 23.12.91
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
TITLEBO-1
REPAYMENTS ANDREFUNDS TOMEMBER STATES
CHAPTER BO-11—REFUNDS ANDFINANCIAL COMPENSATION
Article
ItemHeading1991budgetAmending andsupplementary
budgetNo3Newamount
Commitments Payments Commitments Payments Commitments Payments
CHAPTER B0-11
BO-110
BO-1 101
BO-1102RefundstoMemberStates
RefundstoSpain
Non-differentiated appropriations
RefundstoPortugal
Non-differentiated appropriations361031632
(')
38541851
(2)361031632
0)
38541851
(2)+20267242
+7020329+20267242
+7020329381298874
(')
45562180
(2)381298874
(»)
45562180
(2)
ArticleB0-110—Total 399573483399573483+27287571+27287571426861054426861054
B0-111
B0-I 110Financial compensation to
Member States
Financial compensation to
Spainforfinancing thedepre­
ciationofoldstocksofagri­
culturalproducts
Non-differentiated appropriations 4432405344324053 -1-8437 +843744332490 44332490
(')Anappropriation ofECU4035985isenteredinChapterBO-40.
(2)Anappropriation ofECU508177isenteredinChapterB0-40.

23.12.91 OfficialJournaloftheEuropean Communities NoL353/71
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
TITLEBO-1
REPAYMENTS ANDREFUNDS TOMEMBER STATES
CHAPTER BO-11—REFUNDS ANDFINANCIAL COMPENSATION
Article
ItemRemarks

NoL353/72 OfficialJournaloftheEuropean Communities 23.12.91
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
CHAPTER BOTI1—REFUNDS ANDFINANCIAL COMPENSATION (cont'd)
Article
ItemHeading1991budgetAmending andsupplementary
budgetNo3Newamount
Commitments Payments Commitments Payments Commitments Payments
BO-l11
BO-1111(cont'd)
Financial compensation to
Portugalforfinancing thede­
preciation ofoldstocksofag­
riculturalproducts
Non-differentiated appropriations 5818746 5818746 +2056 +2056 5820802 5820802
\ArticleBO-l11—Total 50142799 50142799 +10493 +10493 50153292 50153292
Non-differentiated
appropriations —Sub-total 449716282449716282+27298064+27298064477014346477014346
Differentiated
appropriations —Sub-total
CHAPTER BO-l 1
TOTAL 449716282449716282+27298064+27298064477014346477014346
-

23.12.91 OfficialJournaloftheEuropean Communities NoL353/73
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
CHAPTER BO-11—REFUNDS ANDFINANCIAL COMPENSATION (cont'd)
Article
ItemRemarks

NoL353/74 OfficialJournaloftheEuropean Communities 23.12.91
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
Article
ItemHeading1991budgetAmending andsupplementary
budgetNo3Newamount
Commitments Payments Commitments Payments Commitments Payments
I I \
Non-differentiated
appropriations —Sub-total 12597162821259716282+27298064+27298064 1287014346 1287014346
Differentiated
appropriations —Sub-total
ITitleBO-1—Total 12597162821259716282+27298064+2729806412870143461287014346
Non-differentiated
appropriations —Sub-total1
1423560443 1423560443+27298064+27298064 1450858507 1450858507
Differentiated
appropriations —Sub-total 874664872289300000 — — 874664872289300000
ISubsection BO—Total22982253151712860443+27298064+2729806423255233791740158507
Non-differentiated
appropriations —Sub-total 3573085844335730858443+27298064+272980643575815650735758156507
Differentiated
appropriations —Sub-total 2091843200017634310000 — — 2091843200017634310000
IPartB—Total5664929044353365168443+27298064+272980645667658850753392466507
Non-differentiated
appropriations —Sub-total 1682150213 1682150213+40000000+40000000 1722150213 1722150213
Differentiated
appropriations —Sub-totalIIPartA—Total 16821502131682150213+40000000+4000000017221502131722150213
Non-differentiated
appropriations —Sub-total 3741300865637413008656+67298064+672980643748030672037480306720
\Differentiated
appropriations —Sub-total 2091843200017634310000 2091843200017634310000
GRAND TOTAL 5833144065655047318656
/+67298064+672980645839873872055114616720

23.12.91 OfficialJournaloftheEuropean Communities No;L353/75
COMMISSION
Subsection BO
(Repayments ,guarantees ,reserves)
Article
ItemRemarks


23.12.91 OfficialJournaloftheEuropeanCommunities NoL353/77
SECTION IV
COURT OFJUSTICE

NoL353/78 OfficialJournaloftheEuropean Communities 23.12.91
COURTOFJUSTICE
EXPENDITURE
TITLE2
BUILDINGS ,EQUIPMENT ANDMISCELLANEOUS OPERATING EXPENDITURE
CHAPTER 27—EXPENDITURE ONPUBLISHING ANDINFORMATION
Article
ItemHeading 1991budgetAmending
andsupplementary
budgetNo3Newamount
271
2710CHAPTER 27
Publications
Generalpublications
Non-differentiated appropriations 1210000 +900000 2110000
Article271—Total 1250000 +900000 2150000
\CHAPTER 27—TOTAL 2297500 +900000 3197500
«-
Title2—Total 11531576 +900000 12431576
GRAND TOTAL 74191326 +900000 75091326

23.12.91 OfficialJournaloftheEuropean Communities NoL353/79
COURTOFJUSTICE
TITLE2
BUILDINGS ,EQUIPMENT ANDMISCELLANEOUS OPERATING EXPENDITURE
CHAPTER 27—EXPENDITURE ONPUBLISHING ANDINFORMATION
Article
ItemRemarks