FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2006

(2006/763/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular the penultimate subparagraph of Article 272(4) 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), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2006, as finally adopted on 15 December 2005 (2),

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

Having regard to Preliminary draft amending budget No 4/2006 of the European Union for the financial year 2006, which the Commission presented on 16 June 2006,

Having regard to Draft amending budget No 4/2006, which the Council established on 17 July 2006,

Having regard to Rule 69 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 27 September 2006,

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

DECLARES:

Sole article

Amending budget No 3 of the European Union for the financial year 2006 has been finally adopted.

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 78, 15.3.2006.

(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2006 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 2006 (1) Budget 2005 (2) Change (%) 1. Agriculture 50 991 020 000 48 464 850 000 +5,21 2. Structural operations 35 639 599 237 32 396 027 704 +10,01 3. Internal policies 8 904 016 732 8 016 662 269 +11,07 4. External action 5 369 049 920 5 476 162 603 –1,96 5. Administration 6 656 369 817 6 292 367 368 +5,78 6. Reserves 458 000 000 446 000 000 +2,69 7. Pre-accession strategy 2 984 409 038 3 286 990 000 –9,21 8. Compensation 1 073 500 332 1 304 988 996 –17,74 Total expenditure (3) 112 075 965 076 105 684 048 940 +6,05





REVENUE

Description Budget 2006 (4) Budget 2005 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 297 689 094 1 585 916 305 –18,17 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2 410 079 591 2 736 707 563 –11,94 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) 92 730 000 525 961 402 –82,37 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 2 451 315 772 Total revenue for Titles 3 to 9 3 800 498 685 7 299 901 042 –47,94 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 14 788 900 000 13 944 000 000 +6,06 VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 200 276 121 15 556 051 275 +10,57 Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4) 76 286 290 270 68 884 096 623 +10,75 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 108 275 466 391 98 384 147 898 +10,05 Total revenue (7) 112 075 965 076 105 684 048 940 +6,05





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) (4) (5) (6) (7) Belgium 1 323 413 000 3 127 339 000 50 1 563 669 500 1 323 413 000 Czech Republic 620 907 000 1 011 317 000 50 505 658 500 505 658 500 Czech Republic Denmark 858 809 000 2 164 083 000 50 1 082 041 500 858 809 000 Germany 9 768 554 000 22 662 761 000 50 11 331 380 500 9 768 554 000 Estonia 63 350 000 111 599 000 50 55 799 500 55 799 500 Estonia Greece 1 066 060 000 1 899 989 000 50 949 994 500 949 994 500 Greece Spain 5 825 910 000 9 462 332 000 50 4 731 166 000 4 731 166 000 Spain France 8 572 707 000 17 718 064 000 50 8 859 032 000 8 572 707 000 Ireland 836 118 000 1 449 570 000 50 724 785 000 724 785 000 Ireland Italy 5 611 159 000 14 206 297 000 50 7 103 148 500 5 611 159 000 Cyprus 110 523 000 139 397 000 50 69 698 500 69 698 500 Cyprus Latvia 67 114 000 146 498 000 50 73 249 000 67 114 000 Lithuania 92 678 000 224 020 000 50 112 010 000 92 678 000 Luxembourg 144 891 000 242 757 000 50 121 378 500 121 378 500 Luxembourg Hungary 375 340 000 855 773 000 50 427 886 500 375 340 000 Malta 37 906 000 45 840 000 50 22 920 000 22 920 000 Malta Netherlands 2 481 403 000 5 145 428 000 50 2 572 714 000 2 481 403 000 Austria 1 098 912 000 2 523 588 000 50 1 261 794 000 1 098 912 000 Poland 1 223 948 000 2 510 795 000 50 1 255 397 500 1 223 948 000 Portugal 914 655 000 1 481 601 000 50 740 800 500 740 800 500 Portugal Slovenia 151 423 000 286 122 000 50 143 061 000 143 061 000 Slovenia Slovakia 159 089 000 412 763 000 50 206 381 500 159 089 000 Finland 712 233 000 1 626 814 000 50 813 407 000 712 233 000 Sweden 1 274 161 000 2 970 465 000 50 1 485 232 500 1 274 161 000 United Kingdom 9 373 896 000 18 835 332 000 50 9 417 666 000 9 373 896 000 Total 52 765 159 000 111 260 544 000 55 630 272 000 51 058 678 000





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 2006. 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 = 9 768 554 000 / (51 058 678 000 – 9 373 896 000) × 1/4 × 4 838 879 797 = 283 489 899 (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 = 4 838 879 797 – (283 489 899 + 72 011 957 + 31 891 153 + 36 976 995)] / [ 51 058 678 000 – (9 373 896 000 + 9 768 554 000 + 2 481 403 000 + 1 098 912 000 + 1 274 161 000)] Frozen rate = 0,163127272501441 % Uniform rate 0,5 % – 0,163127272501441 % = 0,336872727498559 %





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 1 323 413 000 0,50 0,336872727 445 821 747 Czech Republic 505 658 500 0,50 0,336872727 170 342 558 Denmark 858 809 000 0,50 0,336872727 289 309 330 Germany 9 768 554 000 0,50 0,336872727 3 290 759 430 Estonia 55 799 500 0,50 0,336872727 18 797 330 Greece 949 994 500 0,50 0,336872727 320 027 238 Spain 4 731 166 000 0,50 0,336872727 1 593 800 795 France 8 572 707 000 0,50 0,336872727 2 887 911 189 Ireland 724 785 000 0,50 0,336872727 244 160 300 Italy 5 611 159 000 0,50 0,336872727 1 890 246 437 Cyprus 69 698 500 0,50 0,336872727 23 479 524 Latvia 67 114 000 0,50 0,336872727 22 608 876 Lithuania 92 678 000 0,50 0,336872727 31 220 691 Luxembourg 121 378 500 0,50 0,336872727 40 889 106 Hungary 375 340 000 0,50 0,336872727 126 441 810 Malta 22 920 000 0,50 0,336872727 7 721 123 Netherlands 2 481 403 000 0,50 0,336872727 835 916 997 Austria 1 098 912 000 0,50 0,336872727 370 193 483 Poland 1 223 948 000 0,50 0,336872727 412 314 701 Portugal 740 800 500 0,50 0,336872727 249 555 485 Slovenia 143 061 000 0,50 0,336872727 48 193 349 Slovakia 159 089 000 0,50 0,336872727 53 592 745 Finland 712 233 000 0,50 0,336872727 239 931 873 Sweden 1 274 161 000 0,50 0,336872727 429 230 091 United Kingdom 9 373 896 000 0,50 0,336872727 3 157 809 913 Total 51 058 678 000 17 200 276 121





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 3 127 339 000 2 144 273 991 Czech Republic 1 011 317 000 693 414 030 Denmark 2 164 083 000 1 483 813 201 Germany 22 662 761 000 15 538 823 576 Estonia 111 599 000 76 518 354 Greece 1 899 989 000 1 302 735 967 Spain 9 462 332 000 6 487 890 313 France 17 718 064 000 12 148 469 931 Ireland 1 449 570 000 993 904 162 Italy 14 206 297 000 9 740 611 160 Cyprus 139 397 000 95 578 177 Latvia 146 498 000 0,6856545 (9) 100 447 010 Lithuania 224 020 000 153 600 316 Luxembourg 242 757 000 166 447 424 Hungary 855 773 000 586 764 590 Malta 45 840 000 31 430 401 Netherlands 5 145 428 000 3 527 985 752 Austria 2 523 588 000 1 730 309 414 Poland 2 510 795 000 1 721 537 836 Portugal 1 481 601 000 1 015 866 361 Slovenia 286 122 000 196 180 831 Slovakia 412 763 000 283 012 799 Finland 1 626 814 000 1 115 432 305 Sweden 2 970 465 000 2 036 712 630 United Kingdom 18 835 332 000 12 914 529 739 Total 111 260 544 000 76 286 290 270





TABLE 4

GNI-based own resources – Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State Reserve for loans and loan guarantees Reserve for emergency aid GNI own resources excluding reserves GNI own resources at uniform rate (1) (2) (3) (4) = (1) + (2) + (3) Belgium 6 436 789 6 436 789 2 131 400 413 2 144 273 991 Czech Republic 2 081 525 2 081 525 689 250 980 693 414 030 Denmark 4 454 185 4 454 185 1 474 904 831 1 483 813 201 Germany 46 645 220 46 645 220 15 445 533 136 15 538 823 576 Estonia 229 697 229 697 76 058 960 76 518 354 Greece 3 910 618 3 910 618 1 294 914 731 1 302 735 967 Spain 19 475 673 19 475 673 6 448 938 967 6 487 890 313 France 36 467 884 36 467 884 12 075 534 163 12 148 469 931 Ireland 2 983 551 2 983 551 987 937 060 993 904 162 Italy 29 239 854 29 239 854 9 682 131 452 9 740 611 160 Cyprus 286 911 286 911 95 004 355 95 578 177 Latvia 301 527 301 527 99 843 956 100 447 010 Lithuania 461 085 461 085 152 678 146 153 600 316 Luxembourg 499 650 499 650 165 448 124 166 447 424 Hungary 1 761 379 1 761 379 583 241 832 586 764 590 Malta 94 349 94 349 31 241 703 31 430 401 Netherlands 10 590 484 10 590 484 3 506 804 784 3 527 985 752 Austria 5 194 129 5 194 129 1 719 921 156 1 730 309 414 Poland 5 167 798 5 167 798 1 711 202 240 1 721 537 836 Portugal 3 049 478 3 049 478 1 009 767 405 1 015 866 361 Slovenia 588 905 588 905 195 003 021 196 180 831 Slovakia 849 562 849 562 281 313 675 283 012 799 Finland 3 348 360 3 348 360 1 108 735 585 1 115 432 305 Sweden 6 113 906 6 113 906 2 024 484 818 2 036 712 630 United Kingdom 38 767 481 38 767 481 12 836 994 777 12 914 529 739 Total 229 000 000 229 000 000 75 828 290 270 76 286 290 270 Percentage of 1 % of GNI 0,0021 0,0021 0,6815 0,6857





TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2005 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 notional non-capped VAT bases 17,7700 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 9,1146 3. (1) – (2) 8,6554 4. Total allocated expenditure 95 942 473 817 5. Pre-accession expenditure (PAE) (11) 1 781 065 467 6. PAE-adjusted total allocated expenditure = (4) – (5) 94 161 408 350 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 379 028 461 8. United Kingdom's advantage (12) 534 582 959 9. Basic compensation for the United Kingdom = (7) – (8) 4 844 445 502 10. Windfall gains deriving from traditional own resources (13) 5 565 705 11. Correction for the United Kingdom = (9) – (10) 4 838 879 797





TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2002 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 19,1843 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,5464 3. (1) – (2) 11,6379 4. Total allocated expenditure 77 768 930 560 5. Pre-accession expenditure (PAE) (15) 6. PAE-adjusted total allocated expenditure = (4) – (5) 77 768 930 560 7. United Kingdom's correction original amount = (3) × (6) × 0,66 5 973 420 121 8. United Kingdom's advantage (16) 292 486 596 9. Basic compensation for the United Kingdom = (7) – (8) 5 680 933 525 10. Windfall gains deriving from traditional own resources (17) 67 788 076 11. Correction for the United Kingdom = (9) – (10) 5 613 145 449

Note:

The difference of € 124 427 632 between the definitive amount of the 2002 UK correction (€ 5 613 145 449, as calculated above) and the previously budgeted amount of the 2002 UK correction (€ 5 488 717 817, entered in the AB 4/2003) is financed in chapter 3 5 of the AB 3/2006. 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 3/2006. This ‘indirect effect’ corresponds to a decrease of € 9 998 501 for the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 3/2006 for the United Kingdom is an increase of € 114 429 130.

TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 6)

Description Coefficient (18) (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 18,6437 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,9665 3. (1) – (2) 10,6772 4. Total allocated expenditure 92 157 248 765 5. Pre-accession expenditure (PAE) (19) 1 741 475 677 6. PAE-adjusted total allocated expenditure = (4) – (5) 90 415 773 088 7. United Kingdom's correction original amount = (3) × (6) × 0,66 6 371 527 835 8. United Kingdom's advantage (20) 944 363 904 9. Basic compensation for the United Kingdom = (7) – (8) 5 427 163 931 10. Windfall gains deriving from traditional own resources (21) 1 815 861 11. Correction for the United Kingdom = (9) – (10) 5 425 348 070

Note:

The difference of € 239 664 390 between the updated amount of the 2004 UK correction (€ 5 425 348 070, as calculated above) and the previously budgeted amount of the 2004 UK correction (€ 5 185 683 679, entered in the AB 5/2005) is financed in chapter 3 6 of the AB 3/2006. 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 6 of the AB 3/2006. This ‘indirect effect’ corresponds to an increase of € 14 680 207 for the United Kingdom, so that the total amount entered in chapter 3 6 of the AB 3/2006 for the United Kingdom is an increase of € 254 334 597.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 4 838 879 797 (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 2,81 3,38 5,29 1,43 4,81 232 898 823 Czech Republic 0,91 1,09 1,71 0,46 1,56 75 314 681 Denmark 1,95 2,34 3,66 0,99 3,33 161 163 335 Germany 20,37 24,52 0,00 –18,39 0,00 6,13 296 624 626 Estonia 0,10 0,12 0,19 0,05 0,17 8 310 988 Greece 1,71 2,06 3,21 0,87 2,92 141 495 758 Spain 8,50 10,24 16,00 4,33 14,56 704 677 677 France 15,92 19,17 29,97 8,10 27,27 1 319 497 580 Ireland 1,30 1,57 2,45 0,66 2,23 107 952 207 Italy 12,77 15,37 24,03 6,49 21,86 1 057 969 681 Cyprus 0,13 0,15 0,24 0,06 0,21 10 381 157 Latvia 0,13 0,16 0,25 0,07 0,23 10 909 982 Lithuania 0,20 0,24 0,38 0,10 0,34 16 683 191 Luxembourg 0,22 0,26 0,41 0,11 0,37 18 078 571 Hungary 0,77 0,93 1,45 0,39 1,32 63 731 026 Malta 0,04 0,05 0,08 0,02 0,07 3 413 791 Netherlands 4,62 5,57 0,00 –4,18 0,00 1,39 67 346 634 Austria 2,27 2,73 0,00 –2,05 0,00 0,68 33 030 325 Poland 2,26 2,72 4,25 1,15 3,86 186 983 630 Portugal 1,33 1,60 2,51 0,68 2,28 110 337 616 Slovenia 0,26 0,31 0,48 0,13 0,44 21 308 044 Slovakia 0,37 0,45 0,70 0,19 0,64 30 739 238 Finland 1,46 1,76 2,75 0,74 2,50 121 151 901 Sweden 2,67 3,21 0,00 –2,41 0,00 0,80 38 879 335 United Kingdom 16,93 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,02 27,02 100,00 4 838 879 797

The calculations are made to 15 decimal places.

TABLE 7

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

Member State Net agricultural duties (75 %) Net sugar and isoglucose levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) VAT own resources at uniform rate GNI own resources excluding reserves GNI own resources, reserves Correction for the United Kingdom 2005 Correction for the United Kingdom 2002 + 2004 Total own resources (22) Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) (10) = (4) + (5) + (6) + (7) + (8) + (9) (11) Belgium 6 900 000 8 500 000 1 444 700 000 1 460 100 000 445 821 747 2 131 400 413 12 873 578 232 898 823 16 252 677 4 299 347 238 3,97 Czech Republic 3 500 000 2 500 000 151 700 000 157 700 000 170 342 558 689 250 980 4 163 050 75 314 681 3 110 407 1 099 881 676 1,02 Denmark 20 300 000 4 400 000 266 300 000 291 000 000 289 309 330 1 474 904 831 8 908 370 161 163 335 7 571 331 2 232 857 197 2,06 Germany 125 700 000 36 000 000 2 613 100 000 2 774 800 000 3 290 759 430 15 445 533 136 93 290 440 296 624 626 83 909 745 21 984 917 377 20,30 Estonia 400 000 0 19 800 000 20 200 000 18 797 330 76 058 960 459 394 8 310 988 888 155 124 714 827 0,12 Greece 5 200 000 2 300 000 202 500 000 210 000 000 320 027 238 1 294 914 731 7 821 236 141 495 758 7 471 673 1 981 730 636 1,83 Spain 36 400 000 5 900 000 1 295 800 000 1 338 100 000 1 593 800 795 6 448 938 967 38 951 346 704 677 677 100 629 011 10 225 097 796 9,44 France 59 200 000 35 600 000 1 130 900 000 1 225 700 000 2 887 911 189 12 075 534 163 72 935 768 1 319 497 580 100 572 825 17 682 151 525 16,33 Ireland 300 000 1 400 000 209 600 000 211 300 000 244 160 300 987 937 060 5 967 102 107 952 207 12 710 188 1 570 026 857 1,45 Italy 57 000 000 13 800 000 1 437 500 000 1 508 300 000 1 890 246 437 9 682 131 452 58 479 708 1 057 969 681 –51 626 461 14 145 500 817 13,06 Cyprus 2 900 000 0 34 000 000 36 900 000 23 479 524 95 004 355 573 822 10 381 157 342 735 166 681 593 0,15 Latvia 700 000 300 000 26 000 000 27 000 000 22 608 876 99 843 956 603 054 10 909 982 717 885 161 683 753 0,15 Lithuania 1 300 000 500 000 40 800 000 42 600 000 31 220 691 152 678 146 922 170 16 683 191 4 726 384 248 830 582 0,23 Luxembourg 200 000 0 17 200 000 17 400 000 40 889 106 165 448 124 999 300 18 078 571 818 049 243 633 150 0,23 Hungary 2 600 000 2 200 000 114 400 000 119 200 000 126 441 810 583 241 832 3 522 758 63 731 026 55 755 896 193 181 0,83 Malta 900 000 0 10 700 000 11 600 000 7 721 123 31 241 703 188 698 3 413 791 33 192 54 198 507 0,05 Netherlands 142 900 000 8 900 000 1 403 000 000 1 554 800 000 835 916 997 3 506 804 784 21 180 968 67 346 634 35 477 742 6 021 527 125 5,56 Austria 2 500 000 3 700 000 179 100 000 185 300 000 370 193 483 1 719 921 156 10 388 258 33 030 325 38 345 022 2 357 178 244 2,18 Poland 21 700 000 10 400 000 218 800 000 250 900 000 412 314 701 1 711 202 240 10 335 596 186 983 630 10 597 556 2 582 333 723 2,38 Portugal 11 000 000 500 000 99 200 000 110 700 000 249 555 485 1 009 767 405 6 098 956 110 337 616 14 492 947 1 500 952 409 1,39 Slovenia 100 000 300 000 33 500 000 33 900 000 48 193 349 195 003 021 1 177 810 21 308 044 120 693 299 702 917 0,28 Slovakia 800 000 1 500 000 47 400 000 49 700 000 53 592 745 281 313 675 1 699 124 30 739 238 2 154 896 419 199 678 0,39 Finland 3 600 000 1 100 000 118 700 000 123 400 000 239 931 873 1 108 735 585 6 696 720 121 151 901 –9 499 469 1 590 416 610 1,47 Sweden 9 600 000 2 600 000 377 100 000 389 300 000 429 230 091 2 024 484 818 12 227 812 38 879 335 –11 099 211 2 883 022 845 2,66 United Kingdom 247 700 000 8 200 000 2 383 100 000 2 639 000 000 3 157 809 913 12 836 994 777 77 534 962 –4 838 879 797 – 368 773 727 13 503 686 128 12,47 Total 763 400 000 150 600 000 13 874 900 000 14 788 900 000 17 200 276 121 75 828 290 270 458 000 000 0 0 108 275 466 391 100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2006 Amending budget No 3 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) 763 500 000 – 100 000 763 400 000 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) 556 200 000 – 405 600 000 150 600 000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM 12 905 400 000 969 500 000 13 874 900 000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM 15 884 321 797 1 315 954 324 17 200 276 121 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 78 258 774 594 –1 972 484 324 76 286 290 270 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 0 Title 1 — Total 108 368 196 391 –92 730 000 108 275 466 391

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 2006 Amending budget No 3 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) 763 500 000 – 100 000 763 400 000 Article 1 0 0 — Subtotal 763 500 000 – 100 000 763 400 000 Chapter 1 0 — Total 763 500 000 – 100 000 763 400 000

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 2006 Amending budget No 3 New amount 763 500 000 – 100 000 763 400 000

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 from 2003 onwards 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 2006 Amending budget No 3 New amount Belgium 10 800 000 –3 900 000 6 900 000 Czech Republic 2 600 000 900 000 3 500 000 Denmark 15 800 000 4 500 000 20 300 000 Germany 115 500 000 10 200 000 125 700 000 Estonia 400 000 — 400 000 Greece 7 300 000 –2 100 000 5 200 000 Spain 38 000 000 –1 600 000 36 400 000 France 58 900 000 300 000 59 200 000 Ireland 400 000 – 100 000 300 000 Italy 58 900 000 –1 900 000 57 000 000 Cyprus 1 900 000 1 000 000 2 900 000 Latvia 400 000 300 000 700 000 Lithuania 1 300 000 — 1 300 000 Luxembourg 100 000 100 000 200 000 Hungary 3 200 000 – 600 000 2 600 000 Malta 1 200 000 – 300 000 900 000 Netherlands 170 000 000 –27 100 000 142 900 000 Austria 4 000 000 –1 500 000 2 500 000 Poland 20 900 000 800 000 21 700 000 Portugal 19 900 000 –8 900 000 11 000 000 Slovenia 100 000 — 100 000 Slovakia 600 000 200 000 800 000 Finland 3 000 000 600 000 3 600 000 Sweden 8 700 000 900 000 9 600 000 United Kingdom 219 600 000 28 100 000 247 700 000 Item 1 0 0 0 — Total 763 500 000 – 100 000 763 400 000

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 2006 Amending budget No 3 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 547 100 000 – 398 750 000 148 350 000 Article 1 1 0 — Subtotal 547 100 000 – 398 750 000 148 350 000 1 1 1 Sugar storage levies p.m. p.m. Article 1 1 1 — Subtotal p.m. p.m. 1 1 2 Isoglucose production levies 6 700 000 –5 575 000 1 125 000 Article 1 1 2 — Subtotal 6 700 000 –5 575 000 1 125 000 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 2 400 000 –1 275 000 1 125 000 Article 1 1 5 — Subtotal 2 400 000 –1 275 000 1 125 000 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. Chapter 1 1 — Total 556 200 000 – 405 600 000 150 600 000

1 1 0

Sugar production levies

Budget 2006 Amending budget No 3 New amount 547 100 000 – 398 750 000 148 350 000

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 from 2003 onwards 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 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Amending budget No 3 New amount Belgium 30 600 000 –23 000 000 7 600 000 Czech Republic 6 500 000 –4 000 000 2 500 000 Denmark 19 100 000 –14 700 000 4 400 000 Germany 159 300 000 – 123 375 000 35 925 000 Estonia — — — Greece 3 900 000 –1 600 000 2 300 000 Spain 15 800 000 –10 125 000 5 675 000 France 152 400 000 – 116 950 000 35 450 000 Ireland 4 700 000 –3 300 000 1 400 000 Italy 20 800 000 –7 075 000 13 725 000 Cyprus — — — Latvia 600 000 – 300 000 300 000 Lithuania 1 000 000 – 500 000 500 000 Luxembourg — — — Hungary 4 100 000 –2 200 000 1 900 000 Malta — — — Netherlands 36 600 000 –28 000 000 8 600 000 Austria 15 200 000 –11 500 000 3 700 000 Poland 30 300 000 –19 975 000 10 325 000 Portugal 1 700 000 –1 200 000 500 000 Slovenia 500 000 – 200 000 300 000 Slovakia 4 700 000 –3 275 000 1 425 000 Finland 3 400 000 –2 300 000 1 100 000 Sweden 8 800 000 –6 200 000 2 600 000 United Kingdom 27 100 000 –18 975 000 8 125 000 Article 1 1 0 — Total 547 100 000 – 398 750 000 148 350 000

1 1 2

Isoglucose production levies

Budget 2006 Amending budget No 3 New amount 6 700 000 –5 575 000 1 125 000

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 from 2003 onwards 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 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Amending budget No 3 New amount Belgium 1 400 000 –1 250 000 150 000 Czech Republic — — — Denmark — — — Germany 600 000 – 525 000 75 000 Estonia — — — Greece 200 000 – 200 000 p.m. Spain 800 000 – 575 000 225 000 France 400 000 – 325 000 75 000 Ireland — — — Italy 300 000 – 225 000 75 000 Cyprus — — — Latvia — — — Lithuania — — — Luxembourg — — — Hungary 1 200 000 – 900 000 300 000 Malta — — — Netherlands 200 000 – 200 000 p.m. Austria — — — Poland 200 000 – 125 000 75 000 Portugal 200 000 – 200 000 p.m. Slovenia — — — Slovakia 500 000 – 425 000 75 000 Finland 200 000 – 200 000 p.m. Sweden — — — United Kingdom 500 000 – 425 000 75 000 Article 1 1 2 — Total 6 700 000 –5 575 000 1 125 000

1 1 5

Production levy for inulin syrup

Budget 2006 Amending budget No 3 New amount 2 400 000 –1 275 000 1 125 000

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 from 2003 onwards 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 No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State Budget 2006 Amending budget No 3 New amount Belgium 1 600 000 – 850 000 750 000 Czech Republic — — — Denmark — — — Germany — — — Estonia — — — Greece — — — Spain — — — France 200 000 – 125 000 75 000 Ireland — — — Italy — — — Cyprus — — — Latvia — — — Lithuania — — — Luxembourg — — — Hungary — — — Malta — — — Netherlands 600 000 – 300 000 300 000 Austria — — — Poland — — — Portugal — — — Slovenia — — — Slovakia — — — Finland — — — Sweden — — — United Kingdom — — — Article 1 1 5 — Total 2 400 000 –1 275 000 1 125 000

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 2006 Amending budget No 3 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 12 905 400 000 969 500 000 13 874 900 000 Article 1 2 0 — Subtotal 12 905 400 000 969 500 000 13 874 900 000 Chapter 1 2 — Total 12 905 400 000 969 500 000 13 874 900 000

1 2 0

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

Budget 2006 Amending budget No 3 New amount 12 905 400 000 969 500 000 13 874 900 000

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 from 2003 onwards 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 2006 Amending budget No 3 New amount Belgium 1 441 900 000 2 800 000 1 444 700 000 Czech Republic 158 800 000 –7 100 000 151 700 000 Denmark 226 400 000 39 900 000 266 300 000 Germany 2 517 300 000 95 800 000 2 613 100 000 Estonia 16 900 000 2 900 000 19 800 000 Greece 191 300 000 11 200 000 202 500 000 Spain 1 101 900 000 193 900 000 1 295 800 000 France 1 027 300 000 103 600 000 1 130 900 000 Ireland 149 900 000 59 700 000 209 600 000 Italy 1 333 100 000 104 400 000 1 437 500 000 Cyprus 38 200 000 –4 200 000 34 000 000 Latvia 19 700 000 6 300 000 26 000 000 Lithuania 32 000 000 8 800 000 40 800 000 Luxembourg 13 800 000 3 400 000 17 200 000 Hungary 130 400 000 –16 000 000 114 400 000 Malta 9 000 000 1 700 000 10 700 000 Netherlands 1 209 300 000 193 700 000 1 403 000 000 Austria 186 100 000 –7 000 000 179 100 000 Poland 217 900 000 900 000 218 800 000 Portugal 93 900 000 5 300 000 99 200 000 Slovenia 31 100 000 2 400 000 33 500 000 Slovakia 46 800 000 600 000 47 400 000 Finland 100 200 000 18 500 000 118 700 000 Sweden 313 700 000 63 400 000 377 100 000 United Kingdom 2 298 500 000 84 600 000 2 383 100 000 Article 1 2 0 — Total 12 905 400 000 969 500 000 13 874 900 000

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 2006 Amending budget No 3 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 15 884 321 797 1 315 954 324 17 200 276 121 Article 1 3 0 — Subtotal 15 884 321 797 1 315 954 324 17 200 276 121 Chapter 1 3 — Total 15 884 321 797 1 315 954 324 17 200 276 121

1 3 0

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

Budget 2006 Amending budget No 3 New amount 15 884 321 797 1 315 954 324 17 200 276 121

Remarks

The uniform rate valid for all Member States applied to the harmonised VAT assessment bases determined according to Community rules is 0,3369 %. 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 2006 Amending budget No 3 New amount Belgium 405 521 510 40 300 237 445 821 747 Czech Republic 153 958 679 16 383 879 170 342 558 Denmark 253 752 598 35 556 732 289 309 330 Germany 3 033 122 558 257 636 872 3 290 759 430 Estonia 15 251 761 3 545 569 18 797 330 Greece 293 094 419 26 932 819 320 027 238 Spain 1 393 296 470 200 504 325 1 593 800 795 France 2 590 795 331 297 115 858 2 887 911 189 Ireland 219 245 440 24 914 860 244 160 300 Italy 1 961 508 487 –71 262 050 1 890 246 437 Cyprus 21 018 043 2 461 481 23 479 524 Latvia 17 783 998 4 824 878 22 608 876 Lithuania 32 519 191 –1 298 500 31 220 691 Luxembourg 39 685 065 1 204 041 40 889 106 Hungary 125 093 071 1 348 739 126 441 810 Malta 7 094 069 627 054 7 721 123 Netherlands 730 414 741 105 502 256 835 916 997 Austria 335 565 053 34 628 430 370 193 483 Poland 371 142 179 41 172 522 412 314 701 Portugal 221 150 923 28 404 562 249 555 485 Slovenia 45 334 198 2 859 151 48 193 349 Slovakia 51 185 130 2 407 615 53 592 745 Finland 216 537 712 23 394 161 239 931 873 Sweden 392 596 472 36 633 619 429 230 091 United Kingdom 2 957 654 699 200 155 214 3 157 809 913 Article 1 3 0 — Total 15 884 321 797 1 315 954 324 17 200 276 121

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 2006 Amending budget No 3 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, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid 77 800 774 594 –1 972 484 324 75 828 290 270 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 229 000 000 0 229 000 000 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 229 000 000 0 229 000 000 Article 1 4 0 — Subtotal 78 258 774 594 –1 972 484 324 76 286 290 270 Chapter 1 4 — Total 78 258 774 594 –1 972 484 324 76 286 290 270

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, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Budget 2006 Amending budget No 3 New amount 77 800 774 594 –1 972 484 324 75 828 290 270

Remarks

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States' gross national income for this financial year is 0,6815 %.

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 2006 Amending budget No 3 New amount Belgium 2 195 871 185 –64 470 772 2 131 400 413 Czech Republic 698 181 668 –8 930 688 689 250 980 Denmark 1 473 066 601 1 838 230 1 474 904 831 Germany 16 007 961 284 – 562 428 148 15 445 533 136 Estonia 69 164 663 6 894 297 76 058 960 Greece 1 329 143 328 –34 228 597 1 294 914 731 Spain 6 318 409 993 130 528 974 6 448 938 967 France 12 360 315 727 – 284 781 564 12 075 534 163 Ireland 994 248 250 –6 311 190 987 937 060 Italy 10 143 986 035 – 461 854 583 9 682 131 452 Cyprus 95 313 964 – 309 609 95 004 355 Latvia 91 189 559 8 654 397 99 843 956 Lithuania 147 470 106 5 208 040 152 678 146 Luxembourg 179 966 374 –14 518 250 165 448 124 Hungary 636 168 923 –52 927 091 583 241 832 Malta 32 170 638 – 928 935 31 241 703 Netherlands 3 414 269 646 92 535 138 3 506 804 784 Austria 1 740 352 178 –20 431 022 1 719 921 156 Poland 1 683 079 303 28 122 937 1 711 202 240 Portugal 1 002 889 359 6 878 046 1 009 767 405 Slovenia 205 584 424 –10 581 403 195 003 021 Slovakia 276 504 256 4 809 419 281 313 675 Finland 1 132 376 163 –23 640 578 1 108 735 585 Sweden 2 160 529 168 – 136 044 350 2 024 484 818 United Kingdom 13 412 561 799 – 575 567 022 12 836 994 777 Item 1 4 0 0 — Total 77 800 774 594 –1 972 484 324 75 828 290 270

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

Budget 2006 Amending budget No 3 New amount 229 000 000 0 229 000 000

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 2273/2004 (OJ L 396, 31.12.2004, p. 28).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, 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 2(1)(d) and Article 6 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), and in particular Articles 26 and 45 thereof.

Member State Budget 2006 Amending budget No 3 New amount Belgium 6 463 361 –26 572 6 436 789 Czech Republic 2 055 039 26 486 2 081 525 Denmark 4 335 847 118 338 4 454 185 Germany 47 118 080 – 472 860 46 645 220 Estonia 203 580 26 117 229 697 Greece 3 912 221 –1 603 3 910 618 Spain 18 597 705 877 968 19 475 673 France 36 381 544 86 340 36 467 884 Ireland 2 926 486 57 065 2 983 551 Italy 29 857 965 – 618 111 29 239 854 Cyprus 280 549 6 362 286 911 Latvia 268 409 33 118 301 527 Lithuania 434 066 27 019 461 085 Luxembourg 529 716 –30 066 499 650 Hungary 1 872 509 – 111 130 1 761 379 Malta 94 692 - 343 94 349 Netherlands 10 049 614 540 870 10 590 484 Austria 5 122 579 71 550 5 194 129 Poland 4 954 002 213 796 5 167 798 Portugal 2 951 920 97 558 3 049 478 Slovenia 605 120 –16 215 588 905 Slovakia 813 867 35 695 849 562 Finland 3 333 053 15 307 3 348 360 Sweden 6 359 335 – 245 429 6 113 906 United Kingdom 39 478 741 – 711 260 38 767 481 Item 1 4 0 2 — Total 229 000 000 0 229 000 000

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

Budget 2006 Amending budget No 3 New amount 229 000 000 0 229 000 000

Remarks

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, 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 2(1)(d) and Article 6 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), and in particular Articles 26 and 45 thereof.

Reference acts

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

Member State Budget 2006 Amending budget No 3 New amount Belgium 6 463 361 –26 572 6 436 789 Czech Republic 2 055 039 26 486 2 081 525 Denmark 4 335 847 118 338 4 454 185 Germany 47 118 080 – 472 860 46 645 220 Estonia 203 580 26 117 229 697 Greece 3 912 221 –1 603 3 910 618 Spain 18 597 705 877 968 19 475 673 France 36 381 544 86 340 36 467 884 Ireland 2 926 486 57 065 2 983 551 Italy 29 857 965 – 618 111 29 239 854 Cyprus 280 549 6 362 286 911 Latvia 268 409 33 118 301 527 Lithuania 434 066 27 019 461 085 Luxembourg 529 716 –30 066 499 650 Hungary 1 872 509 – 111 130 1 761 379 Malta 94 692 - 343 94 349 Netherlands 10 049 614 540 870 10 590 484 Austria 5 122 579 71 550 5 194 129 Poland 4 954 002 213 796 5 167 798 Portugal 2 951 920 97 558 3 049 478 Slovenia 605 120 –16 215 588 905 Slovakia 813 867 35 695 849 562 Finland 3 333 053 15 307 3 348 360 Sweden 6 359 335 – 245 429 6 113 906 United Kingdom 39 478 741 – 711 260 38 767 481 Item 1 4 0 3 — Total 229 000 000 0 229 000 000

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item Heading Budget 2006 Amending budget No 3 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 0 Article 1 5 0 — Subtotal 0 0 0 Chapter 1 5 — Total 0 0 0

1 5 0

Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

Budget 2006 Amending budget No 3 New amount 0 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 2006 Amending budget No 3 New amount Belgium 276 481 607 –43 582 784 232 898 823 Czech Republic 87 907 884 –12 593 203 75 314 681 Denmark 185 473 457 –24 310 122 161 163 335 Germany 353 367 227 –56 742 601 296 624 626 Estonia 8 708 506 – 397 518 8 310 988 Greece 167 352 113 –25 856 355 141 495 758 Spain 795 549 465 –90 871 788 704 677 677 France 1 556 284 347 – 236 786 767 1 319 497 580 Ireland 125 185 555 –17 233 348 107 952 207 Italy 1 277 226 814 – 219 257 133 1 057 969 681 Cyprus 12 000 958 –1 619 801 10 381 157 Latvia 11 481 655 – 571 673 10 909 982 Lithuania 18 567 925 –1 884 734 16 683 191 Luxembourg 22 659 522 –4 580 951 18 078 571 Hungary 80 099 874 –16 368 848 63 731 026 Malta 4 050 597 – 636 806 3 413 791 Netherlands 75 368 185 –8 021 551 67 346 634 Austria 38 417 348 –5 387 023 33 030 325 Poland 211 916 106 –24 932 476 186 983 630 Portugal 126 273 555 –15 935 939 110 337 616 Slovenia 25 885 085 –4 577 041 21 308 044 Slovakia 34 814 584 –4 075 346 30 739 238 Finland 142 577 207 –21 425 306 121 151 901 Sweden 47 692 531 –8 813 196 38 879 335 United Kingdom –5 685 342 107 846 462 310 –4 838 879 797 Article 1 5 0 — Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter Heading Budget 2006 Amending budget No 3 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 2 410 079 591 92 730 000 2 502 809 591 3 1 BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM 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 THE JUSTICE AND HOME AFFAIRS POLICY p.m. p.m. 3 5 RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. 0 0 3 6 RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 0 0 Title 3 — Total 2 410 079 591 92 730 000 2 502 809 591

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item Heading Budget 2006 Amending budget No 3 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year 2 410 079 591 2 410 079 591 Article 3 0 0 — Subtotal 2 410 079 591 2 410 079 591 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. 92 730 000 92 730 000 Article 3 0 2 — Subtotal p.m. 92 730 000 92 730 000 Chapter 3 0 — Total 2 410 079 591 92 730 000 2 502 809 591

3 0 2

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

Budget 2006 Amending budget No 3 New amount p.m. 92 730 000 92 730 000

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 2273/2004 (OJ L 396, 31.12.2004, p. 28).

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), 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 2006 Amending budget No 3 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 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 — — 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 p.m. 0 0 Article 3 5 0 — Subtotal p.m. 0 0 Chapter 3 5 — Total p.m. 0 0

3 5 0

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

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

Budget 2006 Amending budget No 3 New amount p.m. 0 0

Remarks

New item

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.

Member State Budget 2006 Amending budget No 3 New amount Belgium p.m. 11 155 649 11 155 649 Czech Republic — — — Denmark p.m. 2 073 346 2 073 346 Germany p.m. 82 380 532 82 380 532 Estonia — — — Greece p.m. 5 391 985 5 391 985 Spain p.m. 54 405 942 54 405 942 France p.m. 70 341 489 70 341 489 Ireland p.m. 7 696 530 7 696 530 Italy p.m. – 180 319 676 – 180 319 676 Cyprus — — — Latvia — — — Lithuania — — — Luxembourg p.m. 1 585 064 1 585 064 Hungary — — — Malta — — — Netherlands p.m. 26 630 560 26 630 560 Austria p.m. 38 174 612 38 174 612 Poland — — — Portugal p.m. 6 760 365 6 760 365 Slovenia — — — Slovakia — — — Finland p.m. –11 440 067 –11 440 067 Sweden p.m. – 407 201 – 407 201 United Kingdom p.m. – 114 429 130 – 114 429 130 Item 3 5 0 2 — Total p.m. 0 0

CHAPTER 3 6 —

RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item Heading Budget 2006 Amending budget No 3 New amount 3 6 RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM 3 6 0 Result of the intermediate 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 6 0 4 Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004 0 0 Article 3 6 0 — Subtotal 0 0 Chapter 3 6 — Total 0 0

Remarks

New chapter

3 6 0

Result of the intermediate 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

Remarks

New Article

3 6 0 4

Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004

Budget 2006 Amending budget No 3 New amount 0 0

Remarks

New Item

Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004.

Member State Budget 2006 Amending budget No 3 New amount Belgium 5 097 028 5 097 028 Czech Republic 3 110 407 3 110 407 Denmark 5 497 985 5 497 985 Germany 1 529 213 1 529 213 Estonia 888 155 888 155 Greece 2 079 688 2 079 688 Spain 46 223 069 46 223 069 France 30 231 336 30 231 336 Ireland 5 013 658 5 013 658 Italy 128 693 215 128 693 215 Cyprus 342 735 342 735 Latvia 717 885 717 885 Lithuania 4 726 384 4 726 384 Luxembourg – 767 015 – 767 015 Hungary 55 755 55 755 Malta 33 192 33 192 Netherlands 8 847 182 8 847 182 Austria 170 410 170 410 Poland 10 597 556 10 597 556 Portugal 7 732 582 7 732 582 Slovenia 120 693 120 693 Slovakia 2 154 896 2 154 896 Finland 1 940 598 1 940 598 Sweden –10 692 010 –10 692 010 United Kingdom – 254 344 597 – 254 344 597 Item 3 6 0 4 — Total 0 0

(1) AB No 1 to No 3/2006 included.

(2) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(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 to No 3/2006 included.

(5) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(6) The own resources for the are determined on the basis of the budget forecasts adopted at the 136th meeting of the Advisory Committee on Own Resources on 19 May 2006.

(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: (76 286 290 270) / (111 260 544 000) = 0,685654478464531 %.

(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. 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 2002 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) Rounded percentages.

(19) 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. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(20) 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.

(21) 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).

(22) Total own resources as percentage of GNI: (108 275 466 391) / (11 126 054 400 000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.