EN    EN  
 EUROPEAN  
COMMISSION 
Brussels, 3.12.2014 
COM(2014) 730 final 
  
AMENDING LETTER 
TO THE DRAFT AMENDING BUDGET N°6/2014 
GENERAL STATEMENT OF REVENUE 
 
STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 
Section VIII – European Ombudsman 
 
 
 
  
AMENDING LETTER 
TO THE DRAFT AME NDING BUDGET N°6/2014 
GENERAL STATEMENT OF REVENUE 
 
STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 
Section VIII – European Ombudsman 
 
 
                
 
 1    Having regard to: 
– the Treaty on the Functioning of the Europ ean Union, and in particular Article 314 
thereof, in conjunction with the Treaty establishing the European Atomic Energy 
Community, and in particul ar Article 106a thereof, 
– the Regulation (EU, Euratom) No 966/2012 of  the European Parliament and of the 
Council of 25 October 2012 on the Financial Regulation applicable to the general 
budget of the Union1, and in particular Article 41 thereof, 
– the Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying 
down the multiannual financial framework for the years 2014-20202, and in 
particular Article 13 thereof, 
– the general budget of the European Union for the financial year 2014 adopted on 
20 November 20133, 
– the amending budget No 1/20144, adopted on 16 April 2014, 
– the draft amending budget No 2/20145, adopted on 15 April 2014, 
– the draft amending budget No 3/20146, adopted on 28 May 2014, 
– the draft amending budget No 4/20147, adopted on 9 July 2014, 
– the draft amending budget No 5/20148, adopted on 8 September 2014, 
– the draft amending budget No 6/20149, adopted on 17 October 2014, 
The European Commission hereby presents to the budgetary authority the amending letter to 
the draft amending budget No 6 to the 2014 budget. 
 
 CHANGES TO THE STATEMENT OF  REVENUE AND EXPENDITURE BY 
SECTION  
 
The changes to the statement of revenue a nd expenditure by secti on are available on EUR-
Lex (http://eur-lex.europ a.eu/budget/www/index-en.htm ). An English version of the changes 
to this statement is attached fo r information as a budgetary annex. 
                                                 
1 OJ L 298, 26.10.2012, p. 1.  
2 OJ L 347, 20.12.2013, p. 884.  
3 OJ L 51, 20.2.2014, p. 1. 
4  OJ L 204, 11.07.2014, p.1. 
5  COM(2014) 234, 15.4.2014. 
6  COM(2014) 329, 28.5.2014.  
7  COM(2014) 461, 09.07.2014. 
8  COM(2014) 564, 08.09.2014. 
9  COM(2014) 649, 17.10.2014. 
 
 2    TABLE OF CONTENT 
1. INTRODUCTION ................................................................................................................... .................... 3  
2. OWN RESOURCES.................................................................................................................. .................. 3  
3. EUROPEAN OMBUDSMAN............................................................................................................. ........ 4  
4. SUMMARY TABLE BY MFF HEADING ............................................................................................... 5  
 
 
 3    1. I NTRODUCTION  
This Amending Letter to Draft Amending Budge t (DAB) No 6 for the year 2014 concerns the 
following: 
– The necessary adjustments for own resources, in order to take into account the amounts for VAT 
and GNI balances effectively made available on the first working day of December 2014. 
– The withdrawal of the increase in  the budgetary appropriations initia lly requested for the European 
Ombudsman. 
2. O WN RESOURCES  
On 17 October 2014 the Commission adopted  Draft Amending Budget (DAB) 6/201410. This DAB 
primarily concerned an update in the forecast of  Traditional Own Resources (customs duties), VAT 
and GNI own resources balances. The Amending Lett er to DAB 6 concerns the update of the VAT 
and GNI own resources balances. 
The adjustments of the VAT and GNI own resources balances vary from year to year. As the data 
calculated in 2014 demonstrate, adjustments to GNI own resources resulting in additional amounts to 
be made available by some Member States may be  exceptionally high because of major revisions 
made by Member States to their GNI data for previous years.  
Given the exceptional circumstances and on request of the Council, the Commission has proposed an 
amendment to Regulation (EC, Euratom) No  1150/2000 implementing Decision 2007/436 (EC, 
Euratom) on the system of the Eu ropean Communities' own resources11, which seeks to mitigate the 
impact on the budgetary situation of Member States , by allowing them to ma ke available the amount 
resulting from these adjustments (the VAT and GNI balances) at any mo ment between the first 
working day of December 2014 and the first working day of September 2015.  
Once adopted, the amended Regulation will apply retroactively for the VAT and GNI balances which 
had to be made available on the first working day of December 2014. Therefore, the Commission has 
revised the amounts entered initiall y in the DAB 6 in order to take  into account the amounts for VAT 
and GNI balances effectively made available on the first working day of December 2014. 
This Amending Letter to DAB 6 aims at integrati ng the necessary adjustments for the VAT and GNI 
balances as follows: 
                                                 
10  COM(2014) 649, 17.10.2014. 
11  COM(2014) 704, 12.11.2014. 
 
 4     
Member State DAB No.6/2014: 
VAT/GNI balances Amending Letter to 
DAB 6/2014: 
VAT/GNI balances New amount 
VAT/GNI balances 
Belgium  118 877 000 —  118 877 000
Bulgaria  36 472 000 - 36 472 000 0
Czech Republic  78 521 000 —  78 521 000
Denmark - 125 685 000 — - 125 685 000
Germany 1 359 003 000 — 1 359 003 000
Estonia  7 311 000 —  7 311 000
Ireland  112 176 000 —  112 176 000
Greece  221 982 000 —  221 982 000
Spain  589 152 000 —  589 152 000
France  562 251 000 - 525 273 000  36 978 000
Croatia - 1 419 000 — - 1 419 000
Italy 1 502 273 000 -1 173 983 000  328 290 000
Cyprus  53 725 000 - 53 725 000 0
Latvia  24 573 000 —  24 573 000
Lithuania  7 516 000 —  7 516 000
Luxembourg - 66 930 000 — - 66 930 000
Hungary  39 782 000 —  39 782 000
Malta  18 323 000 - 18 323 000 0
Netherlands 1 103 422 000 — 1 103 422 000
Austria - 57 094 000 — - 57 094 000
Poland - 26 803 000 — - 26 803 000
Portugal  121 602 000 —  121 602 000
Romania  75 080 000 —  75 080 000
Slovenia  8 064 000 - 8 064 000 0
Slovakia - 6 663 000 — - 6 663 000
Finland - 34 319 000 — - 34 319 000
Sweden  190 111 000 —  190 111 000
United Kingdom 3 616 456 000 -3 616 456 000 0
Article 310 & 320 — Total  9 527 759 000 -5 432 296 000 4 095 463 000 
3. E UROPEAN OMBUDSMAN  
In the initial DAB 6/2014, the European Ombuds man introduced a request for EUR 93 500 in 
additional commitment and payment appropriations, so  as to be able to cover the outstanding needs 
related to the salary ad justment as of 1 July 2012 that was finally decided in April 2014, for which no 
provision had been made in the authorised budget for 2014, and for wh ich a transfer request to cover 
over 50 % of the needs was approved by the Budgetary Authority in September.  
However, since the adoption of  DAB 6/2014, the Ombudsman has identified further room for 
redeployment, and it has transmitted a second transfer re quest to make sure that the salary expenditure 
for the month of December can be paid. Consequen tly, assuming the second transfer request will also 
be approved by the Budgetary Authority, the initia l request for additional commitment and payment 
appropriations in DAB 6/2014 can be withdrawn.  
 
 5    4. S UMMARY TABLE BY MFF  HEADING  
Budget 2014 Budget 2014 
(incl. AB 1 and DAB 3-8/2014) Amending letter to Draft 
Amending Budget 6/2014 (incl. AB 1 and DAB 3-8/2014) Heading 
CA PA CA PA CA PA 
1. Smart and inclusive growth 63 986 340 779 66 374 487 058      63 986 340 779 66 374 487 058 
Ceiling  63 973 000 000       63 973 000 000   
Flexibility Instrument  89 330 000        89 330 000   
Margin  75 989 221        75 989 221   
1a Competitiveness for growth and jobs 16 484 010 779 12 028 322 326     16 484 010 779 12 028 322 326 
Ceiling 16 560 000 000       16 560 000 000   
Margin  75 989 221        75 989 221   
1b  Economic  social and territorial cohesion 47 502 330 000 54 346 164 732     47 502 330 000 54 346 164 732 
Ceiling 47 413 000 000       47 413 000 000   
Flexibility Instrument  89 330 000        89 330 000   
Margin             
2. Sustainable growth: natural resources 59 190 929 284 56 558 779 469     59 190 929 284 56 558 779 469 
Ceiling 59 303 000 000       59 303 000 000   
Margin  112 070 716        112 070 716   
Of which: European Agricultural Guarantee Fund 
(EAGF) — Market related expenditure and direct 
payments 43 778 100 000 43 776 956 403     43 778 100 000 43 776 956 403 
Sub-ceiling 44 130 000 000       44 130 000 000   
Net transfer between EAGF and EAFRD  351 900 000        351 900 000   
Margin             
3. Security and citizenship 2 171 998 732 1 677 039 976     2 171 998 732 1 677 039 976 
Ceiling 2 179 000 000       2 179 000 000   
Margin  7 001 268        7 001 268   
4. Global Europe 8 325 000 000 6 842 004 256     8 325 000 000 6 842 004 256 
Ceiling 8 335 000 000       8 335 000 000   
Margin  10 000 000        10 000 000   
5. Administration 8 404 610 581 8 405 483 381 -  93 500 -  93 500 8 404 517 081 8 405 389 881 
Ceiling 8 721 000 000       8 721 000 000   
Margin  316 389 419        316 482 919   
Of which: Administrativ e expenditure of the 
institutions 6 797 485 938 6 798 358 738     6 797 485 938 6 798 358 738 
Sub-ceiling 7 056 000 000       7 056 000 000   
Margin  258 514 062        258 514 062   
6. Compensations  28 600 000  28 600 000      28 600 000  28 600 000 
Ceiling  29 000 000        29 000 000   
Margin   400 000         400 000   
Total 142 107 479 376 139 886 394 140     142 107 385 876 139 886 300 640 
Ceiling 142 540 000 000 135 866 000 000     142 540 000 000 135 866 000 000 
Flexibility Instrument  89 330 000        89 330 000   
Contingency Margin   4 026 700 000       4 026 700 000 
Margin  521 850 624  6 305 860      521 944 124  6 399 360 
  Special Instruments  582 905 968  482 875 868      582 905 968  482 875 868 
Grand Total 142 690 385 344 140 369 270 008     142 690 291 844 140 369 176 508