Official Journal of the European Union

FINAL ADOPTION of amending budget No 8 of the European Union for the financial year 2004

(2004/887/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (1) on the Financial Regulation applicable to the general budget of the European Communities, and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2004 finally adopted on 18 December 2003 (2) and adjusted to take account of European Union enlargement (3),

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 (4)

Having regard to Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (5),

Having regard to preliminary draft amending budget No 8/2004 of the European Union for the financial year 2004 presented by the Commission on 28 May 2004,

Having regard to draft amending budget No 8/2004 of the European Union for the financial year 2004 established by the Council on 16 July 2004,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 14 September 2004,

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 8 of the European Union for the financial year 2004 has been finally adopted.

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

(2) OJ L 53, 23.2.2004, p. 1.

(3) OJ C 105, 30.4.2004, p. 9.

(4) OJ C 172, 18.6.1999, p. 1. Agreement as amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003, p. 25).

(5) OJ L 253, 7.10.2000, p. 42.

AMENDING BUDGET NO 8OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2004

A. FINANCEMENT DU BUDGET GÉNÉRAL

Appropriations to be covered during the financial year 2004 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 2004 (1) Budget 2003 (2) Change (%) 1. Agriculture 45 693 285 000 44 780 450 000 +2,04 % 2. Structural operations 30 822 302 882 28 173 097 000 +9,40 % 3. Internal policies 7 510 377 641 6 198 406 000 +21,17 4. External action 4 950 907 978 4 694 010 314 +5,47 5. Administration 6 121 313 544 5 381 971 098 +13,74 6. Reserves 442 000 000 434 000 000 +1,84 7. Pre–accession aid 2 856 200 000 2 862 902 686 –0,23 8. Compensations 1 409 545 056 — + 100,00 Total expenditure (3) 99 805 932 101 92 524 837 098 +7,87





REVENUE

Description Budget 2004 (4) Budget 2003 (5) Change (%) Miscellaneous revenue (Titles 4 to 9) 816 400 822 837 078 989 –2,47 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 5 469 843 706 7 413 481 988 –26,22 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) 223 160 000 263 330 000 –15,25 Balance of own resources accruing from VAT and GNP/GNI–based own resources for earlier years (Chapters 3 1 and 3 2) p.m. p.m. Total revenue for Titles 3 to 9 6 509 404 528 8 513 890 977 –23,54 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 11 206 875 000 10 906 200 000 +2,76 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 13 579 913 763 21 748 030 275 –37,56 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 68 509 738 810 51 356 715 846 +33,40 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6) 93 296 527 573 84 010 946 121 +11,05 Total revenue (7) 99 805 932 101 92 524 837 098 +7,87





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 reduced non–capped VAT base (8) 1 % of gross national income 1 % of reduced gross national income (9) Capping rate (in %) 1 % of reduced gross national income multiplied by capping rate t 1 % of reduced capped VAT base (10), (11) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) (7) (8) Belgium 1 132 980 000 1 132 980 000 2 825 190 000 2 825 190 000 50 1 412 595 000 1 132 980 000 Czech Republic 422 185 000 281 456 667 790 620 000 527 080 000 50 263 540 000 263 540 000 Czech Republic Denmark 751 886 000 751 886 000 1 928 917 000 1 928 917 000 50 964 458 500 751 886 000 Germany 9 451 381 000 9 451 381 000 21 696 270 000 21 696 270 000 50 10 848 135 000 9 451 381 000 Estonia 48 159 000 32 106 000 77 069 000 51 379 333 50 25 689 667 25 689 667 Estonia Greece 897 770 000 897 770 000 1 646 135 000 1 646 135 000 50 823 067 500 823 067 500 Greece Spain 4 571 090 000 4 571 090 000 7 841 620 000 7 841 620 000 50 3 920 810 000 3 920 810 000 Spain France 7 575 510 000 7 575 510 000 16 112 960 000 16 112 960 000 50 8 056 480 000 7 575 510 000 Ireland 657 675 000 657 675 000 1 179 773 000 1 179 773 000 50 589 886 500 589 886 500 Ireland Italy 5 511 310 000 5 511 310 000 13 338 450 000 13 338 450 000 50 6 669 225 000 5 511 310 000 Cyprus 94 920 000 63 280 000 120 306 000 80 204 000 50 40 102 000 40 102 000 Cyprus Latvia 41 803 000 27 868 667 95 382 000 63 588 000 50 31 794 000 27 868 667 Lithuania 76 782 000 51 188 000 170 165 000 113 443 333 50 56 721 667 51 188 000 Luxembourg 160 257 000 160 257 000 220 670 000 220 670 000 50 110 335 000 110 335 000 Luxembourg Hungary 378 425 000 252 283 333 731 932 000 487 954 667 50 243 977 334 243 977 334 Hungary Malta 27 580 000 18 386 667 44 080 000 29 386 667 50 14 693 334 14 693 334 Malta Netherlands 2 220 805 000 2 220 805 000 4 599 995 000 4 599 995 000 50 2 299 997 500 2 220 805 000 Austria 1 065 330 000 1 065 330 000 2 289 350 000 2 289 350 000 50 1 144 675 000 1 065 330 000 Poland 970 307 000 646 871 333 1 819 610 000 1 213 073 333 50 606 536 667 606 536 667 Poland Portugal 841 380 000 841 380 000 1 319 570 000 1 319 570 000 50 659 785 000 659 785 000 Portugal Slovenia 144 988 000 96 658 667 255 496 000 170 330 667 50 85 165 334 85 165 334 Slovenia Slovakia 143 215 000 95 476 667 316 358 000 210 905 333 50 105 452 667 95 476 667 Finland 641 720 000 641 720 000 1 471 320 000 1 471 320 000 50 735 660 000 641 720 000 Sweden 1 210 952 000 1 210 952 000 2 788 731 000 2 788 731 000 50 1 394 365 500 1 210 952 000 United Kingdom 8 457 364 000 8 457 364 000 16 774 645 000 16 774 645 000 50 8 387 322 500 8 387 322 500 United Kingdom Total 47 495 774 000 46 712 986 001 100 454 614 000 98 980 941 333 49 490 470 670 45 507 318 170





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 2004. 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 / (EU25 capped VAT base – UK capped VAT base)]×1/4×United Kingdom correction Example: Germany: Germany’s theoretical VAT contribution = 9 451 381 000 / (45 507 318 170 – 8 387 322 500) × 1/4 × 5 391 559 038 = 343 195 613 2) Calculation of the frozen rate: Frozen rate1 = [UK correction– theoretical VAT contributions (D + NL + A + S)] / [EU25 capped VAT base – capped VAT bases (UK+ D + NL + A + S)] Frozen rate1 = [5 391 559 038 – (343 195 613 + 80 641 182 + 38 683 932 + 43 971 713)] / [45 507 318 170 – (8 387 322 500 + 9 451 381 000 + 2 220 805 000 + 1 065 330 000 + 1 210 952 000)] Frozen rate1 = 0,210821947849923 % C. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 94/728/EC, Euratom]: 1) Calculation of the theoretical share of the countries with a restricted financial burden: In accordance with Article 5(1) of Decision 94/728/EC, Euratom, the financial contribution of Germany (DE) is restricted to two thirds of its normal contribution. Calculation formula for Germany: Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU15 capped VAT base — UK capped VAT base)]×2/3×United Kingdom correction Example: Germany: Germany’s theoretical VAT contribution = 9 451 381 000 / (44 053 080 500 – 8 387 322 500) × 2/3 × – 293 991 119 = –51 938 184 2) Calculation of the frozen rate: Frozen rate2 = [UK correction– theoretical VAT contribution (D)] / [EU15 capped VAT base – capped VAT base (UK)] Frozen rate2 = [– 293 991 119 – (– 519 381 84)] / [44 053 080 500 – (8 387 322 500 + 9 451 381 000)] Frozen rate2 = –0,00923359477705029 % Frozen rate tot = Frozen rate1 + Frozen rate2 Uniform rate = Maximum call rate – Frozen rate tot 0,50 % – 0,201588353072873 % = 0,298411646927127 %





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 reduced capped VAT base (12) 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 1 132 980 000 0,50 0,298411647 338 094 428 Czech Republic 263 540 000 0,50 0,298411647 78 643 405 Denmark 751 886 000 0,50 0,298411647 224 371 540 Germany 9 451 381 000 0,50 0,298411647 2 820 402 170 Estonia 25 689 667 0,50 0,298411647 7 666 096 Greece 823 067 500 0,50 0,298411647 245 612 928 Spain 3 920 810 000 0,50 0,298411647 1 170 015 369 France 7 575 510 000 0,50 0,298411647 2 260 620 415 Ireland 589 886 500 0,50 0,298411647 176 029 002 Italy 5 511 310 000 0,50 0,298411647 1 644 639 094 Cyprus 40 102 000 0,50 0,298411647 11 966 904 Latvia 27 868 667 0,50 0,298411647 8 316 335 Lithuania 51 188 000 0,50 0,298411647 15 275 095 Luxembourg 110 335 000 0,50 0,298411647 32 925 249 Hungary 243 977 334 0,50 0,298411647 72 805 678 Malta 14 693 334 0,50 0,298411647 4 384 662 Netherlands 2 220 805 000 0,50 0,298411647 662 714 078 Austria 1 065 330 000 0,50 0,298411647 317 906 880 Poland 606 536 667 0,50 0,298411647 180 997 606 Portugal 659 785 000 0,50 0,298411647 196 887 528 Slovenia 85 165 334 0,50 0,298411647 25 414 328 Slovakia 95 476 667 0,50 0,298411647 28 491 349 Finland 641 720 000 0,50 0,298411647 191 496 722 Sweden 1 210 952 000 0,50 0,298411647 361 362 181 United Kingdom 8 387 322 500 0,50 0,298411647 2 502 874 721 Total 45 507 318 170 13 579 913 763





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 reduced gross national income (13) Uniform rate of ‘additional base’‚ own resources ‘Additional base‚’ own resources at uniform rate (1) (2) (3) = (1) × (2) Belgium 2 825 190 000 1 955 457 550 Czech Republic 527 080 000 364 818 849 Denmark 1 928 917 000 1 335 101 466 Germany 21 696 270 000 15 017 090 875 Estonia 51 379 333 35 562 247 Greece 1 646 135 000 1 139 373 675 Spain 7 841 620 000 5 427 583 642 France 16 112 960 000 11 152 598 330 Ireland 1 179 773 000 816 580 839 Italy 13 338 450 000 9 232 218 984 Cyprus 80 204 000 55 513 264 Latvia 63 588 000 0,6921508 (14) 44 012 486 Lithuania 113 443 333 78 519 895 Luxembourg 220 670 000 152 736 919 Hungary 487 954 667 337 738 218 Malta 29 386 667 20 340 005 Netherlands 4 599 995 000 3 183 890 270 Austria 2 289 350 000 1 584 575 459 Poland 1 213 073 333 839 629 691 Portugal 1 319 570 000 913 341 446 Slovenia 170 330 667 117 894 509 Slovakia 210 905 333 145 978 297 Finland 1 471 320 000 1 018 375 331 Sweden 2 788 731 000 1 930 222 423 United Kingdom 16 774 645 000 11 610 584 140 Total 98 980 941 333 68 509 738 810





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 6 307 952 6 307 952 1 942 841 646 1 955 457 550 Czech Republic 1 176 839 1 176 839 362 465 171 364 818 849 Denmark 4 306 795 4 306 795 1 326 487 876 1 335 101 466 Germany 48 442 414 48 442 414 14 920 206 047 15 017 090 875 Estonia 114 717 114 717 35 332 813 35 562 247 Greece 3 675 413 3 675 413 1 132 022 849 1 139 373 675 Spain 17 508 401 17 508 401 5 392 566 840 5 427 583 642 France 35 976 261 35 976 261 11 080 645 808 11 152 598 330 Ireland 2 634 142 2 634 142 811 312 555 816 580 839 Italy 29 781 465 29 781 465 9 172 656 054 9 232 218 984 Cyprus 179 076 179 076 55 155 112 55 513 264 Latvia 141 976 141 976 43 728 534 44 012 486 Lithuania 253 291 253 291 78 013 313 78 519 895 Luxembourg 492 702 492 702 151 751 515 152 736 919 Hungary 1 089 482 1 089 482 335 559 254 337 738 218 Malta 65 613 65 613 20 208 779 20 340 005 Netherlands 10 270 653 10 270 653 3 163 348 964 3 183 890 270 Austria 5 111 553 5 111 553 1 574 352 353 1 584 575 459 Poland 2 708 493 2 708 493 834 212 705 839 629 691 Portugal 2 946 274 2 946 274 907 448 898 913 341 446 Slovenia 380 306 380 306 117 133 897 117 894 509 Slovakia 470 900 470 900 145 036 497 145 978 297 Finland 3 285 094 3 285 094 1 011 805 143 1 018 375 331 Sweden 6 226 548 6 226 548 1 917 769 327 1 930 222 423 United Kingdom 37 453 640 37 453 640 11 535 676 860 11 610 584 140 Total 221 000 000 221 000 000 68 067 738 810 68 509 738 810 Percentage of 1 % of reduced GNI (15) 0,0022 0,0022 0,6877 0,6922





TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2003 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description Coefficient (%) (16) Amount 1. United Kingdom's share (in %) of total non–capped VAT bases 18,50 % 2. United Kingdom's share (in %) of total allocated expenditure 7,68 % 3. (1) — (2) 10,82 % 4. Total allocated expenditure 82 025 811 437 5. (3) × (4) 8 875 351 609 6. 0,66 × (5) = initial amount 5 857 732 062 7. Benefit for the United Kingdom (17) 447 826 885 8. Basic compensation for the United Kingdom = (6) – (7) 5 409 905 177 9. Windfall gains deriving from traditional own resources (18) 18 346 139 10. Correction for the United Kingdom = (8) – (9) 5 391 559 038





Correction of budgetary imbalances for the United Kingdom for 2000 pursuant to Article 4 of Decision 94/728/EC, Euratom (Chapter 1 5)

Description Coefficient (%) (19) Amount 1. United Kingdom's share (in %) of total non–capped VAT bases 18,71 % 2. United Kingdom's share (in %) of total allocated expenditure 10,43 % 3. (1) — (2) 8,28 % 4. Total allocated expenditure 74 700 969 031 5. (3) × (4) 6 183 698 001 6. 0,66 × (5) = initial amount 4 081 240 681 7. Benefit for the United Kingdom (20) –51 336 943 8. Basic compensation for the United Kingdom = (6) – (7) 4 132 577 623 9. Amount already entered in SAB 1/2000 and SAB 3/2001 4 426 568 742 10. Correction for the United Kingdom = (8) – (9) – 293 991 119





TABLE 6.1

Calculation of the financing of the 2003 correction for the United Kingdom amounting to — EUR 5 391 559 038 (Chapter 1 5)

Member State Percentage share of reduced GNI base (21) 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 2,85 3,44 5,56 1,59 5,03 271 066 206 Czech Republic 0,53 0,64 1,04 0,30 0,94 50 571 316 Denmark 1,95 2,35 3,79 1,09 3,43 185 072 230 Germany 21,92 26,39 0,00 –19,79 0,00 6,60 355 741 367 Estonia 0,05 0,06 0,10 0,03 0,09 4 929 651 Greece 1,66 2,00 3,24 0,93 2,93 157 940 375 Spain 7,92 9,54 15,43 4,42 13,95 752 373 534 France 16,28 19,60 31,70 9,07 28,67 1 545 977 063 Ireland 1,19 1,44 2,32 0,66 2,10 113 194 720 Italy 13,48 16,23 26,24 7,51 23,74 1 279 773 409 Cyprus 0,08 0,10 0,16 0,05 0,14 7 695 268 Latvia 0,06 0,08 0,13 0,04 0,11 6 101 026 Lithuania 0,11 0,14 0,22 0,06 0,20 10 884 455 Luxembourg 0,22 0,27 0,43 0,12 0,39 21 172 445 Hungary 0,49 0,59 0,96 0,27 0,87 46 817 389 Malta 0,03 0,04 0,06 0,02 0,05 2 819 539 Netherlands 4,65 5,60 0,00 –4,20 0,00 1,40 75 423 495 Austria 2,31 2,78 0,00 –2,09 0,00 0,70 37 537 166 Poland 1,23 1,48 2,39 0,68 2,16 116 389 760 Portugal 1,33 1,61 2,60 0,74 2,35 126 607 709 Slovenia 0,17 0,21 0,34 0,10 0,30 16 342 578 Slovakia 0,21 0,26 0,41 0,12 0,38 20 235 562 Finland 1,49 1,79 2,89 0,83 2,62 141 167 543 Sweden 2,82 3,39 0,00 –2,54 0,00 0,85 45 725 232 United Kingdom 16,95 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,62 28,62 100,00 5 391 559 038

The calculations are made to 15 decimal places.

TABLE 6.2

Calculation of the financing of the 2000 correction for the United Kingdom amounting to – EUR 293 991 119 (Chapter 1 5)

Member State Percentage share of reduced GNI base Shares without the United Kingdom Shares without Germany and the United Kingdom 1/3 of the share of Germany 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 2,94 3,56 4,91 0,45 4,01 –11 795 938 Denmark 2,01 2,43 3,35 0,31 2,74 –8 053 754 Germany 22,59 27,37 0,00 –9,12 0,00 18,25 –53 651 236 Greece 1,71 2,08 2,86 0,26 2,34 –6 873 062 Spain 8,17 9,89 13,62 1,24 11,14 –32 740 901 France 16,78 20,33 27,99 2,55 22,88 –67 276 001 Ireland 1,23 1,49 2,05 0,19 1,68 –4 925 874 Italy 13,89 16,83 23,17 2,11 18,94 –55 691 665 Luxembourg 0,23 0,28 0,38 0,03 0,31 – 921 357 Netherlands 4,79 5,80 7,99 0,73 6,53 –19 206 233 Austria 2,38 2,89 3,98 0,36 3,25 –9 558 660 Portugal 1,37 1,66 2,29 0,21 1,87 –5 509 564 Finland 1,53 1,86 2,56 0,23 2,09 –6 143 162 Sweden 2,90 3,52 4,84 0,44 3,96 –11 643 712 United Kingdom 17,47 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –9,12 9,12 100,00 – 293 991 119

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 Result of the definitive calculation of the financing of the 2000 correction for the United Kingdom Total own resources (22) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) (10) = (4) + (5) + (6) + (7) + (8) + (9) Belgium 16 125 000 21 000 000 1 147 275 000 1 184 400 000 338 094 428 1 942 841 646 12 615 904 259 270 268 –3 078 908 3 734 143 338 Czech Republic 5 775 000 0 53 850 000 59 625 000 78 643 405 362 465 171 2 353 678 50 571 316 0 553 658 570 Denmark 5 175 000 12 225 000 195 750 000 213 150 000 224 371 540 1 326 487 876 8 613 590 177 018 476 –16 290 924 1 933 350 558 Germany 101 550 000 129 675 000 2 057 175 000 2 288 400 000 2 820 402 170 14 920 206 047 96 884 828 302 090 131 49 233 892 20 477 217 068 Estonia 900 000 0 8 625 000 9 525 000 7 666 096 35 332 813 229 434 4 929 651 0 57 682 994 Greece 8 475 000 4 725 000 141 675 000 154 875 000 245 612 928 1 132 022 849 7 350 826 151 067 313 –1 603 327 1 689 325 589 Spain 26 850 000 9 600 000 726 825 000 763 275 000 1 170 015 369 5 392 566 840 35 016 802 719 632 633 –3 468 605 8 077 038 039 France 93 375 000 97 500 000 842 250 000 1 033 125 000 2 260 620 415 11 080 645 808 71 952 522 1 478 701 062 16 635 782 15 941 680 589 Ireland 525 000 2 850 000 102 825 000 106 200 000 176 029 002 811 312 555 5 268 284 108 268 846 –1 552 469 1 205 526 218 Italy 51 150 000 24 600 000 1 035 900 000 1 111 650 000 1 644 639 094 9 172 656 054 59 562 930 1 224 081 744 –4 564 420 13 208 025 402 Cyprus 900 000 0 8 475 000 9 375 000 11 966 904 55 155 112 358 152 7 695 268 0 84 550 436 Latvia 600 000 0 5 550 000 6 150 000 8 316 335 43 728 534 283 952 6 101 026 0 64 579 847 Lithuania 2 025 000 0 18 750 000 20 775 000 15 275 095 78 013 313 506 582 10 884 455 0 125 454 445 Luxembourg 150 000 0 12 525 000 12 675 000 32 925 249 151 751 515 985 404 20 251 088 – 233 413 218 354 843 Hungary 8 850 000 0 82 500 000 91 350 000 72 805 678 335 559 254 2 178 964 46 817 389 0 548 711 285 Malta 600 000 0 5 325 000 5 925 000 4 384 662 20 208 779 131 226 2 819 539 0 33 469 206 Netherlands 142 050 000 23 700 000 1 061 025 000 1 226 775 000 662 714 078 3 163 348 964 20 541 306 56 217 262 –9 171 563 5 120 425 047 Austria 7 575 000 9 675 000 153 750 000 171 000 000 317 906 880 1 574 352 353 10 223 106 27 978 506 –2 610 155 2 098 850 690 Poland 9 900 000 0 92 625 000 102 525 000 180 997 606 834 212 705 5 416 986 116 389 760 0 1 239 542 057 Portugal 14 325 000 375 000 82 200 000 96 900 000 196 887 528 907 448 898 5 892 548 121 098 145 –1 401 699 1 326 825 420 Slovenia 1 650 000 0 15 300 000 16 950 000 25 414 328 117 133 897 760 612 16 342 578 0 176 601 415 Slovakia 2 775 000 0 25 950 000 28 725 000 28 491 349 145 036 497 941 800 20 235 562 0 223 430 208 Finland 2 625 000 2 175 000 72 750 000 77 550 000 191 496 722 1 011 805 143 6 570 188 135 024 381 –2 235 647 1 420 210 787 Sweden 10 350 000 5 475 000 266 850 000 282 675 000 361 362 181 1 917 769 327 12 453 096 34 081 520 –3 881 694 2 604 459 430 United Kingdom 350 850 000 16 350 000 1 766 100 000 2 133 300 000 2 502 874 721 11 535 676 860 74 907 280 –5 097 567 919 –15 776 850 11 133 414 092 Total 865 125 000 359 925 000 9 981 825 000 11 206 875 000 13 579 913 763 68 067 738 810 442 000 000 0 0 93 296 527 573

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2004 Amending budget No. 8 New amount 1 OWN RESOURCES 93 519 687 573 – 223 160 000 93 296 527 573 2 ADJUSTMENT OF COLLECTION COSTS — — 3 SURPLUSES, BALANCES AND ADJUSTMENTS 5 469 843 706 223 160 000 5 693 003 706 4 MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES 680 351 477 680 351 477 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 66 496 286 66 496 286 6 CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPENDITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CONTRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CONTRIBUTIONS OR REFUNDS 200 000 200 000 7 INTEREST ON LATE PAYMENTS AND FINES p.m. p.m. 8 BORROWING–AND–LENDING OPERATIONS 25 863 805 25 863 805 9 MISCELLANEOUS REVENUE 43 489 254 43 489 254 GRAND TOTAL 99 805 932 101 0 99 805 932 101

TITLE 1

OWN RESOURCES

Article Item Heading Budget 2004 Amending budget No. 8 New amount CHAPTER 1 0 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) 858 975 000 6 150 000 865 125 000 Article 1 0 0 — Total 858 975 000 6 150 000 865 125 000 CHAPTER 1 0 — TOTAL 858 975 000 6 150 000 865 125 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom 10 154 925 000 – 173 100 000 9 981 825 000 CHAPTER 1 2 — TOTAL 10 154 925 000 – 173 100 000 9 981 825 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom 14 324 133 088 – 744 219 325 13 579 913 763 CHAPTER 1 3 — TOTAL 14 324 133 088 – 744 219 325 13 579 913 763 CHAPTER 1 4 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 67 379 729 485 688 009 325 68 067 738 810 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 221 000 000 0 221 000 000 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 221 000 000 0 221 000 000 Article 1 4 0 — Total 67 821 729 485 688 009 325 68 509 738 810 CHAPTER 1 4 — TOTAL 67 821 729 485 688 009 325 68 509 738 810 CHAPTER 1 5 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 CHAPTER 1 5 — TOTAL 0 0 0 Title 1 — Total 93 519 687 573 – 223 160 000 93 296 527 573 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) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

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)

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 2004 Amending budget No. 8 New amount 858 975 000 6 150 000 865 125 000

Remarks

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.

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).

Member State Budget 2004 Amending budget No 8 New amount Belgium 16 125 000 — 16 125 000 Czech Republic 4 575 000 +1 200 000 5 775 000 Denmark 5 175 000 — 5 175 000 Germany 101 550 000 — 101 550 000 Estonia 600 000 + 300 000 900 000 Greece 8 475 000 — 8 475 000 Spain 26 850 000 — 26 850 000 France 93 375 000 — 93 375 000 Ireland 525 000 — 525 000 Italy 51 150 000 — 51 150 000 Cyprus 900 000 — 900 000 Latvia 450 000 + 150 000 600 000 Lithuania 1 575 000 + 450 000 2 025 000 Luxembourg 150 000 — 150 000 Hungary 7 200 000 +1 650 000 8 850 000 Malta 525 000 +75 000 600 000 Netherlands 142 050 000 — 142 050 000 Austria 7 575 000 — 7 575 000 Poland 8 400 000 +1 500 000 9 900 000 Portugal 14 325 000 — 14 325 000 Slovenia 1 275 000 + 375 000 1 650 000 Slovakia 2 325 000 + 450 000 2 775 000 Finland 2 625 000 — 2 625 000 Sweden 10 350 000 — 10 350 000 United Kingdom 350 850 000 — 350 850 000 Item 1 0 0 0 — Total 858 975 000 +6 150 000 865 125 000

CHAPTER 1 2 —

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

1 2 0

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

Budget 2004 Amending budget No. 8 New amount 10 154 925 000 – 173 100 000 9 981 825 000

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(b) thereof..

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State Budget 2004 Amending budget No 8 New amount Belgium 1 026 450 000 + 120 825 000 1 147 275 000 Czech Republic 50 475 000 +3 375 000 53 850 000 Denmark 197 025 000 –1 275 000 195 750 000 Germany 2 091 225 000 –34 050 000 2 057 175 000 Estonia 6 675 000 +1 950 000 8 625 000 Greece 132 075 000 +9 600 000 141 675 000 Spain 676 875 000 +49 950 000 726 825 000 France 898 275 000 –56 025 000 842 250 000 Ireland 103 275 000 – 450 000 102 825 000 Italy 984 150 000 +51 750 000 1 035 900 000 Cyprus 9 450 000 – 975 000 8 475 000 Latvia 5 100 000 + 450 000 5 550 000 Lithuania 17 025 000 +1 725 000 18 750 000 Luxembourg 12 750 000 – 225 000 12 525 000 Hungary 78 975 000 +3 525 000 82 500 000 Malta 5 400 000 –75 000 5 325 000 Netherlands 1 021 875 000 +39 150 000 1 061 025 000 Austria 159 300 000 –5 550 000 153 750 000 Poland 92 625 000 — 92 625 000 Portugal 93 825 000 –11 625 000 82 200 000 Slovenia 14 100 000 +1 200 000 15 300 000 Slovakia 25 125 000 + 825 000 25 950 000 Finland 75 300 000 –2 550 000 72 750 000 Sweden 265 350 000 +1 500 000 266 850 000 United Kingdom 2 112 225 000 – 346 125 000 1 766 100 000 Article 1 2 0 – Total 10 154 925 000 – 173 100 000 9 981 825 000

CHAPTER 1 3 —

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

1 3 0

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

Budget 2004 Amending budget No. 8 New amount 14 324 133 088 – 744 219 325 13 579 913 763

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(c) thereof.

If account is taken of the capped VAT bases and of the compensation arrangements for the United Kingdom, own resources accruing from value added tax are as follows at the uniform rate (0,2984 %):

Member State Budget 2004 Amending budget No 8 New amount Belgium 357 992 643 –19 898 215 338 094 428 Czech Republic 79 221 386 – 577 981 78 643 405 Denmark 242 601 029 –18 229 489 224 371 540 Germany 3 108 020 149 – 287 617 979 2 820 402 170 Estonia 8 070 451 – 404 355 7 666 096 Greece 257 826 837 –12 213 909 245 612 928 Spain 1 212 058 173 –42 042 804 1 170 015 369 France 2 392 667 650 – 132 047 235 2 260 620 415 Ireland 187 707 385 –11 678 383 176 029 002 Italy 1 610 763 161 +33 875 933 1 644 639 094 Cyprus 12 773 706 – 806 802 11 966 904 Latvia 8 799 143 – 482 808 8 316 335 Lithuania 17 373 912 –2 098 817 15 275 095 Luxembourg 33 224 470 – 299 221 32 925 249 Hungary 76 726 163 –3 920 485 72 805 678 Malta 4 653 569 – 268 907 4 384 662 Netherlands 719 788 942 –57 074 864 662 714 078 Austria 340 329 440 –22 422 560 317 906 880 Poland 201 349 702 –20 352 096 180 997 606 Portugal 215 527 325 –18 639 797 196 887 528 Slovenia 28 422 789 –3 008 461 25 414 328 Slovakia 34 413 572 –5 922 223 28 491 349 Finland 192 470 620 – 973 898 191 496 722 Sweden 362 108 280 – 746 099 361 362 181 United Kingdom 2 619 242 591 – 116 367 870 2 502 874 721 Article 1 3 0 – Total 14 324 133 088 – 744 219 325 13 579 913 763

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

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 2004 Amending budget No. 8 New amount 67 379 729 485 688 009 325 68 067 738 810

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6877 %.

Member State Budget 2004 Amending budget No 8 New amount Belgium 1 923 666 811 +19 174 835 1 942 841 646 Czech Republic 339 142 131 +23 323 040 362 465 171 Denmark 1 325 824 880 + 662 996 1 326 487 876 Germany 14 836 676 141 +83 529 906 14 920 206 047 Estonia 34 549 129 + 783 684 35 332 813 Greece 1 103 741 650 +28 281 199 1 132 022 849 Spain 5 188 750 330 + 203 816 510 5 392 566 840 France 11 009 857 770 +70 788 038 11 080 645 808 Ireland 803 564 366 +7 748 189 811 312 555 Italy 9 095 752 464 +76 903 590 9 172 656 054 Cyprus 54 683 488 + 471 624 55 155 112 Latvia 43 448 916 + 279 618 43 728 534 Lithuania 74 376 703 +3 636 610 78 013 313 Luxembourg 142 232 020 +9 519 495 151 751 515 Hungary 328 460 225 +7 099 029 335 559 254 Malta 19 921 657 + 287 122 20 208 779 Netherlands 3 203 434 581 –40 085 617 3 163 348 964 Austria 1 532 319 654 +42 032 699 1 574 352 353 Poland 861 966 328 –27 753 623 834 212 705 Portugal 922 659 904 –15 211 006 907 448 898 Slovenia 121 676 302 –4 542 405 117 133 897 Slovakia 147 322 494 –2 285 997 145 036 497 Finland 1 006 194 066 +5 611 077 1 011 805 143 Sweden 1 842 758 608 +75 010 719 1 917 769 327 United Kingdom 11 416 748 867 + 118 927 993 11 535 676 860 Item 1 4 0 0 — Total 67 379 729 485 + 688 009 325 68 067 738 810

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 2004 Amending budget No. 8 New amount 221 000 000 0 221 000 000

Remarks

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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

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 2004 Amending budget No 8 New amount Belgium 6 309 470 –1 518 6 307 952 Czech Republic 1 112 358 +64 481 1 176 839 Denmark 4 348 597 –41 802 4 306 795 Germany 48 663 087 – 220 673 48 442 414 Estonia 113 318 +1 399 114 717 Greece 3 620 182 +55 231 3 675 413 Spain 17 018 677 + 489 724 17 508 401 France 36 111 433 – 135 172 35 976 261 Ireland 2 635 625 –1 483 2 634 142 Italy 29 833 324 –51 859 29 781 465 Cyprus 179 357 – 281 179 076 Latvia 142 509 – 533 141 976 Lithuania 243 949 +9 342 253 291 Luxembourg 466 509 +26 193 492 702 Hungary 1 077 323 +12 159 1 089 482 Malta 65 341 + 272 65 613 Netherlands 10 507 003 – 236 350 10 270 653 Austria 5 025 883 +85 670 5 111 553 Poland 2 827 179 – 118 686 2 708 493 Portugal 3 026 249 –79 975 2 946 274 Slovenia 399 088 –18 782 380 306 Slovakia 483 206 –12 306 470 900 Finland 3 300 234 –15 140 3 285 094 Sweden 6 044 097 + 182 451 6 226 548 United Kingdom 37 446 002 +7 638 37 453 640 Item 1 4 0 2 — Total 221 000 000 0 221 000 000

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 2004 Amending budget No. 8 New amount 221 000 000 0 221 000 000

Remarks

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

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).

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

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.

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.

Member State Budget 2004 Amending budget No 8 New amount Belgium 6 309 470 –1 518 6 307 952 Czech Republic 1 112 358 +64 481 1 176 839 Denmark 4 348 597 –41 802 4 306 795 Germany 48 663 087 – 220 673 48 442 414 Estonia 113 318 +1 399 114 717 Greece 3 620 182 +55 231 3 675 413 Spain 17 018 677 + 489 724 17 508 401 France 36 111 433 – 135 172 35 976 261 Ireland 2 635 625 –1 483 2 634 142 Italy 29 833 324 –51 859 29 781 465 Cyprus 179 357 – 281 179 076 Latvia 142 509 – 533 141 976 Lithuania 243 949 +9 342 253 291 Luxembourg 466 509 +26 193 492 702 Hungary 1 077 323 +12 159 1 089 482 Malta 65 341 + 272 65 613 Netherlands 10 507 003 – 236 350 10 270 653 Austria 5 025 883 +85 670 5 111 553 Poland 2 827 179 – 118 686 2 708 493 Portugal 3 026 249 –79 975 2 946 274 Slovenia 399 088 –18 782 380 306 Slovakia 483 206 –12 306 470 900 Finland 3 300 234 –15 140 3 285 094 Sweden 6 044 097 + 182 451 6 226 548 United Kingdom 37 446 002 +7 638 37 453 640 Item 1 4 0 3 — Total 221 000 000 0 221 000 000

CHAPTER 1 5 —

CORRECTION OF BUDGETARY IMBALANCES

1 5 0

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

Budget 2004 Amending budget No. 8 New amount 0 0 0

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 thereof.

The breakdown of the correction is as follows:

Member State Budget 2004 Amending budget No 8 New amount Belgium 234 639 250 24 631 018 259 270 268 Czech Republic 41 366 860 9 204 456 50 571 316 Denmark 161 717 483 15 300 993 177 018 476 Germany 308 843 451 –6 753 320 302 090 131 Estonia 4 214 130 715 521 4 929 651 Greece 134 628 882 16 438 431 151 067 313 Spain 632 897 796 86 734 837 719 632 633 France 1 342 927 347 135 773 715 1 478 701 062 Ireland 98 014 760 10 254 086 108 268 846 Italy 1 109 454 362 114 627 382 1 224 081 744 Cyprus 6 670 018 1 025 250 7 695 268 Latvia 5 299 681 801 345 6 101 026 Lithuania 9 072 098 1 812 357 10 884 455 Luxembourg 17 348 750 2 902 338 20 251 088 Hungary 40 063 934 6 753 455 46 817 389 Malta 2 429 944 389 595 2 819 539 Netherlands 66 683 385 –10 466 123 56 217 262 Austria 31 897 096 –3 918 590 27 978 506 Poland 105 138 339 11 251 421 116 389 760 Portugal 112 541 437 8 556 708 121 098 145 Slovenia 14 841 466 1 501 112 16 342 578 Slovakia 17 969 661 2 265 901 20 235 562 Finland 122 730 516 12 293 865 135 024 381 Sweden 38 359 261 –4 277 741 34 081 520 United Kingdom –4 659 749 907 – 437 818 012 –5 097 567 919 Article 1 5 0 – Total 0 0 0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Article Item Heading Budget 2004 Amending budget No. 8 New amount CHAPTER 3 0 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. 223 160 000 223 160 000 CHAPTER 3 0 — TOTAL 5 469 843 706 223 160 000 5 693 003 706 CHAPTER 3 5 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 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 p.m. 0 0 Article 3 5 0 — Total p.m. 0 0 CHAPTER 3 5 — TOTAL p.m. 0 0 Title 3 — Total 5 469 843 706 223 160 000 5 693 003 706 GRAND TOTAL 99 805 932 101 0 99 805 932 101 CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

CHAPTER 3 0 —

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 2

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

Budget 2004 Amending budget No. 8 New amount p.m. 223 160 000 223 160 000

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.

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 1149/1999 (OJ L 139, 2.6.1999, p. 1).

Council Regulation (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

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

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

Budget 2004 Amending budget No. 8 New amount p.m. 0 2

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of 2000.

Member State Budget 2004 Amending budget No 8 New amount Belgium p.m. –3 078 908 –3 078 908 Denmark p.m. –16 290 924 –16 290 924 Germany p.m. 49 233 892 49 233 892 Greece p.m. –1 603 327 –1 603 327 Spain p.m. –3 468 605 –3 468 605 France p.m. 16 635 782 16 635 782 Ireland p.m. –1 552 469 –1 552 469 Italy p.m. –4 564 420 –4 564 420 Luxembourg p.m. – 233 413 – 233 413 Netherlands p.m. –9 171 563 –9 171 563 Austria p.m. –2 610 155 –2 610 155 Portugal p.m. –1 401 699 –1 401 699 Finland p.m. –2 235 647 –2 235 647 Sweden p.m. –3 881 694 –3 881 694 United Kingdom p.m. –15 776 850 –15 776 850 Item 3 5 0 0 – Total p.m. 0 0

(1) Including ABs 1, 2, 3, 4, 5 6 and PDAB 7/2004.

(2) The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

(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) Including ABs 1, 2, 3, 4, 5 6 and PDAB 7/2004.

(5) The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.

(6) The own resources for draft budget 2004 are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.

(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 VAT bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

(9) The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

(10) As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Accession Treaty took effect on 1 May 2004.

(11) The base to be used does not exceed 50 % of GNI.

(12) As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Accession Treaty took effect on 1 May 2004.

(13) The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

(14) Calculation of rate: (68 509 738 810) / (98 980 941 333) = 0,692150810927467 %.

(15) The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

(16) Rounded figures.

(17) This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

(18) These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.

(19) Rounded figures.

(20) This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

(21) The GNI bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession Treaty took effect on 1 May 2004.

(22) Total own resources as percentage of GNI: (93 296 527 573) / (10 045 461 400 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.