[pic] | COMMISSION OF THE EUROPEAN COMMUNITIES |

Brussels, 6.3.2009

COM(2009) 110 final

PRELIMINARY DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2009

GENERAL STATEMENT OF REVENUE

(presented by the Commission)

PRELIMINARY DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2009

GENERAL STATEMENT OF REVENUE

Having regard to:

- the Treaty establishing the European Community, and in particular Article 272 thereof,

- the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

- the 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], as last amended by Council Regulation (EC) No 1525/2007[2], and in particular Article 37 thereof,

The European Commission hereby presents to the budgetary authority the Preliminary Draft Amending Budget No 3 to the 2009 budget.

TABLE OF CONTENTS

1. Introduction 4

2. Rate of call of the VAT-based own resource 5

3. Gross reductions in their annual GNI-based contributions for the Netherlands and Sweden 9

4. Calculation of the correction mechanism in favour of the United Kingdom (UK correction) 13

4.1. Calculation of the corrections 13

4.1.1. 2007 UK correction 14

4.1.2. 2008 UK correction 14

4.2. Entry in the PDAB 3/2009 of the 1 st update of the 2007 UK correction and of the provisional amount of the 2008 UK correction 15

4.2.1. 2007 UK correction (chapter 15) 15

4.2.2. 2008 UK correction (chapter 15) 16

4.2.3. Financial impact of ORD 2007 on contributions for the UK correction, per year and per Member State 17

5. Other amendments related to the implementation of ORD 2007 18

5.1. Impact on GNI-based own resource contributions of the new call rate of the VAT-based own resource 18

5.2. Technical amendments related to the implementation of ORD 2007 22

6. Summary of the financial impact from the implementation of ORD 2007 22

7. Summary of the financing of the general budget 24

CHANGES TO THE GENERAL STATEMENT OF REVENUE

The changes to the general statement of revenue are forwarded separately via the SEI-BUD system. An English version of the changes to the general statement of revenue is attached for information as a budgetary annex.

1. INTRODUCTION

This Preliminary Draft Amending Budget No 3 to the Budget for 2009 (PDAB 3/2009) covers the implementation of the new Own Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007)[3], following the entry into force of ORD 2007 on 1 March 2009. PDAB 3/2009 takes into account the retroactive effect of ORD 2007 from 1 January 2007 onwards and therefore includes the adjustments for the financial years 2007, 2008 and 2009 related to the new provisions introduced by ORD 2007.

Therefore the Commission proposes to readjust the financing of the Community budget.

2. RATE OF CALL OF THE VAT-BASED OWN RESOURCE

Council Decision No 2000/597 of 29 September 2000 (hereafter, ORD 2000) provided for the application of a uniform rate valid for all Member States to the harmonised Value Added Tax (VAT) assessment bases determined according to Community rules. This rate was calculated according to the specific provisions of Article 2 (4) of ORD 2000.

According to ORD 2007, the uniform rate of call of the VAT-based resource is fixed at 0.30 % from 1 January 2007. However, for the period 2007-2013, the rate of call of the VAT-based own resource for Austria has been fixed at 0.225 %, for Germany at 0.15 % and for the Netherlands and Sweden at 0.10 %.

The revised VAT-based own resource contributions taking into account the new uniform rates are set out in the following tables:

Budgetary year 2007 (in Euro)

Member State | 1% of capped VAT base (as in AB 7/2007) | Uniform rate of VAT-based own resource (in %) according to ORD 2000 | Uniform rate of VAT-based own resource (in %) according to ORD 2007 | Difference in VAT-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 1 382 936 000 | 0.335511406 | 0.3000 | - 49 110 001 |

Bulgaria | 137 801 500 | 0.335511406 | 0.3000 | - 4 893 525 |

Czech Republic | 579 734 000 | 0.335511406 | 0.3000 | - 20 587 169 |

Denmark | 938 241 000 | 0.335511406 | 0.3000 | - 33 318 257 |

Germany | 10 072 673 000 | 0.335511406 | 0.1500 | -1 868 595 728 |

Estonia | 72 066 000 | 0.335511406 | 0.3000 | - 2 559 165 |

Ireland | 803 152 000 | 0.335511406 | 0.3000 | - 28 521 057 |

Greece | 1 012 887 000 | 0.335511406 | 0.3000 | - 35 969 041 |

Spain | 5 078 492 000 | 0.335511406 | 0.3000 | - 180 344 390 |

France | 9 033 233 000 | 0.335511406 | 0.3000 | - 320 782 802 |

Italy | 5 958 859 000 | 0.335511406 | 0.3000 | - 211 607 460 |

Cyprus | 74 324 500 | 0.335511406 | 0.3000 | - 2 639 367 |

Latvia | 94 057 000 | 0.335511406 | 0.3000 | - 3 340 096 |

Lithuania | 120 604 000 | 0.335511406 | 0.3000 | - 4 282 818 |

Luxembourg | 149 115 500 | 0.335511406 | 0.3000 | - 5 295 301 |

Hungary | 383 594 000 | 0.335511406 | 0.3000 | - 13 621 962 |

Malta | 25 236 500 | 0.335511406 | 0.3000 | - 896 184 |

Netherlands | 2 685 802 000 | 0.335511406 | 0.1000 | - 632 537 004 |

Austria | 1 174 791 000 | 0.335511406 | 0.2250 | - 129 827 805 |

Poland | 1 417 428 500 | 0.335511406 | 0.3000 | - 50 334 879 |

Portugal | 764 014 000 | 0.335511406 | 0.3000 | - 27 131 211 |

Romania | 478 940 000 | 0.335511406 | 0.3000 | - 17 007 833 |

Slovenia | 155 968 000 | 0.335511406 | 0.3000 | - 5 538 643 |

Slovak Republic | 226 168 000 | 0.335511406 | 0.3000 | - 8 031 544 |

Finland | 758 686 000 | 0.335511406 | 0.3000 | - 26 942 006 |

Sweden | 1 433 331 000 | 0.335511406 | 0.1000 | - 337 565 799 |

United Kingdom | 10 178 922 000 | 0.335511406 | 0.3000 | - 361 467 829 |

Total | 55 191 056 500 | -4 382 748 876 |

Budgetary year 2008 (in Euro)

Member State | 1% of capped VAT base (as in AB 10/2008) | Uniform rate of VAT-based own resource (in %) according to ORD 2000 | Uniform rate of VAT-based own resource (in %) according to ORD 2007 | Difference in VAT-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 1 477 380 000 | 0.312238077 | 0.3000 | - 18 080 290 |

Bulgaria | 164 568 500 | 0.312238077 | 0.3000 | - 2 014 002 |

Czech Republic | 664 746 500 | 0.312238077 | 0.3000 | - 8 135 219 |

Denmark | 1 010 552 000 | 0.312238077 | 0.3000 | - 12 367 213 |

Germany | 10 693 785 000 | 0.312238077 | 0.1500 | -1 734 939 111 |

Estonia | 80 569 000 | 0.312238077 | 0.3000 | - 986 010 |

Ireland | 807 539 500 | 0.312238077 | 0.3000 | - 9 882 730 |

Greece | 1 186 227 500 | 0.312238077 | 0.3000 | - 14 517 143 |

Spain | 5 314 146 000 | 0.312238077 | 0.3000 | - 65 034 926 |

France | 9 501 255 000 | 0.312238077 | 0.3000 | - 116 277 087 |

Italy | 6 448 943 000 | 0.312238077 | 0.3000 | - 78 922 659 |

Cyprus | 81 104 000 | 0.312238077 | 0.3000 | - 992 557 |

Latvia | 112 964 000 | 0.312238077 | 0.3000 | - 1 382 462 |

Lithuania | 154 087 000 | 0.312238077 | 0.3000 | - 1 885 729 |

Luxembourg | 147 725 500 | 0.312238077 | 0.3000 | - 1 807 876 |

Hungary | 446 300 000 | 0.312238077 | 0.3000 | - 5 461 854 |

Malta | 27 381 500 | 0.312238077 | 0.3000 | - 335 097 |

Netherlands | 2 869 049 000 | 0.312238077 | 0.1000 | - 608 921 442 |

Austria | 1 243 687 000 | 0.312238077 | 0.2250 | - 108 496 862 |

Poland | 1 680 813 000 | 0.312238077 | 0.3000 | - 20 569 918 |

Portugal | 799 321 500 | 0.312238077 | 0.3000 | - 9 782 158 |

Romania | 543 585 000 | 0.312238077 | 0.3000 | - 6 652 435 |

Slovenia | 176 000 500 | 0.312238077 | 0.3000 | - 2 153 908 |

Slovak Republic | 240 492 000 | 0.312238077 | 0.3000 | - 2 943 160 |

Finland | 797 612 000 | 0.312238077 | 0.3000 | - 9 761 237 |

Sweden | 1 443 385 000 | 0.312238077 | 0.1000 | - 306 341 256 |

United Kingdom | 9 844 979 000 | 0.312238077 | 0.3000 | - 120 483 608 |

Total | 57 958 198 000 | -3 269 127 949 |

Budgetary year 2009 (in Euro)

Member State | 1% of capped VAT base (as in B2009) | Uniform rate of VAT-based own resource (in %) according to ORD 2000 | Uniform rate of VAT-based own resource (in %) according to ORD 2007 | Difference in VAT-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 1 536 968 000 | 0.327757350 | 0.3000 | - 42 662 159 |

Bulgaria | 183 065 500 | 0.327757350 | 0.3000 | - 5 081 413 |

Czech Republic | 749 109 500 | 0.327757350 | 0.3000 | - 20 793 295 |

Denmark | 1 049 347 000 | 0.327757350 | 0.3000 | - 29 127 092 |

Germany | 11 027 669 000 | 0.327757350 | 0.1500 | -1 960 249 221 |

Estonia | 89 573 500 | 0.327757350 | 0.3000 | - 2 486 323 |

Ireland | 851 305 500 | 0.327757350 | 0.3000 | - 23 629 985 |

Greece | 1 270 498 000 | 0.327757350 | 0.3000 | - 35 265 658 |

Spain | 5 535 648 000 | 0.327757350 | 0.3000 | - 153 654 921 |

France | 9 811 160 000 | 0.327757350 | 0.3000 | - 272 331 805 |

Italy | 6 665 384 000 | 0.327757350 | 0.3000 | - 185 013 399 |

Cyprus | 86 575 000 | 0.327757350 | 0.3000 | - 2 403 093 |

Latvia | 126 051 500 | 0.327757350 | 0.3000 | - 3 498 856 |

Lithuania | 170 568 000 | 0.327757350 | 0.3000 | - 4 734 516 |

Luxembourg | 156 391 000 | 0.327757350 | 0.3000 | - 4 341 000 |

Hungary | 470 859 000 | 0.327757350 | 0.3000 | - 13 069 798 |

Malta | 28 914 500 | 0.327757350 | 0.3000 | - 802 590 |

Netherlands | 2 991 782 000 | 0.327757350 | 0.1000 | - 681 400 341 |

Austria | 1 288 744 000 | 0.327757350 | 0.2250 | - 132 427 919 |

Poland | 1 892 700 500 | 0.327757350 | 0.3000 | - 52 536 351 |

Portugal | 831 122 000 | 0.327757350 | 0.3000 | - 23 069 744 |

Romania | 603 228 000 | 0.327757350 | 0.3000 | - 16 744 011 |

Slovenia | 189 526 000 | 0.327757350 | 0.3000 | - 5 260 740 |

Slovak Republic | 272 101 000 | 0.327757350 | 0.3000 | - 7 552 803 |

Finland | 836 092 000 | 0.327757350 | 0.3000 | - 23 207 699 |

Sweden | 1 517 820 000 | 0.327757350 | 0.1000 | - 345 694 661 |

United Kingdom | 9 617 309 000 | 0.327757350 | 0.3000 | - 266 951 015 |

Total | 59 849 511 500 | -4 313 990 408 |

3. GROSS REDUCTIONS IN THEIR ANNUAL GNI-BASED CONTRIBUTIONS FOR THE NETHERLANDS AND SWEDEN

According to ORD 2007, the Netherlands and Sweden receive a gross reduction in their annual GNI-based contributions for the period 2007-2013. ORD 2007 specifies the amount of this reduction (which has to be adapted for current prices) and indicates that this reduction shall be granted after financing of the correction mechanism in favour of the UK (UK correction).

This reduction is to be financed by all Member States pursuant to Article 10 (9) of Regulation No 1150/2000, as amended by Regulation No 105/2009 implementing ORD 2007.

The gross reduction for the Netherlands and Sweden, which equals respectively EUR 605 million and EUR 150 million in 2004 prices, is adjusted to current prices by applying the GDP deflator for the EU expressed in Euro.

The following tables provide an overview of the gross reductions and their financing.

Budgetary year 2007 (in Euro)

Member State | Gross reduction | Percentage share of GNI base (financing scale as in AB 7/2007) | GNI key applied to the gross reduction | Financing of the reduction in favour of Netherlands and Sweden (budgeted in PDAB 3/2009) |

(1) | (2) | (3) = (2) x [total of (1)] | (4) = (1) + (3) |

Belgium | 2.73% | 21 698 582 | 21 698 582 |

Bulgaria | 0.23% | 1 822 583 | 1 822 583 |

Czech Republic | 0.96% | 7 667 646 | 7 667 646 |

Denmark | 1.90% | 15 164 793 | 15 164 793 |

Germany | 19.83% | 157 876 965 | 157 876 965 |

Estonia | 0.12% | 953 155 | 953 155 |

Ireland | 1.33% | 10 622 605 | 10 622 605 |

Greece | 1.68% | 13 396 590 | 13 396 590 |

Spain | 8.44% | 67 168 870 | 67 168 870 |

France | 15.35% | 122 231 797 | 122 231 797 |

Italy | 12.56% | 100 044 774 | 100 044 774 |

Cyprus | 0.12% | 983 027 | 983 027 |

Latvia | 0.16% | 1 244 011 | 1 244 011 |

Lithuania | 0.22% | 1 722 328 | 1 722 328 |

Luxembourg | 0.25% | 1 972 223 | 1 972 223 |

Hungary | 0.77% | 6 124 591 | 6 124 591 |

Malta | 0.04% | 333 782 | 333 782 |

Netherlands | - 638 056 879 | 4.57% | 36 375 847 | - 601 681 032 |

Austria | 2.19% | 17 399 575 | 17 399 575 |

Poland | 2.35% | 18 747 115 | 18 747 115 |

Portugal | 1.27% | 10 104 960 | 10 104 960 |

Romania | 0.94% | 7 512 715 | 7 512 715 |

Slovenia | 0.26% | 2 062 855 | 2 062 855 |

Slovak Republic | 0.42% | 3 363 898 | 3 363 898 |

Finland | 1.46% | 11 608 429 | 11 608 429 |

Sweden | - 158 195 920 | 2.76% | 21 968 798 | - 136 227 122 |

United Kingdom | 17.09% | 136 080 285 | 136 080 285 |

Total | - 796 252 799 | 100.00% | 796 252 799 | 0 |

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2006: (a) EU25 2004 = 107.2318, (b) EU25 2006 = 111.0288, (c) EU27 2006 = 111.3417, (d) EU27 2007 = 113.4096 |

Lump-sum for the Netherlands in 2007 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 638 056 879 EUR |

Lump-sum for Sweden in 2007 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 158 195 920 EUR |

Budgetary year 2008 (in Euro)

Member State | Gross reduction | Percentage share of GNI base (financing scale as in AB 10/2008) | GNI key applied to the gross reduction | Financing of the reduction in favour of Netherlands and Sweden (budgeted in PDAB 3/2009) |

(1) | (2) | (3) = (2) x [total of (1)] | (4) = (1) + (3) |

Belgium | 2.76% | 22 729 356 | 22 729 356 |

Bulgaria | 0.26% | 2 160 618 | 2 160 618 |

Czech Republic | 1.06% | 8 727 449 | 8 727 449 |

Denmark | 1.91% | 15 765 807 | 15 765 807 |

Germany | 19.97% | 164 601 538 | 164 601 538 |

Estonia | 0.13% | 1 057 789 | 1 057 789 |

Ireland | 1.29% | 10 602 176 | 10 602 176 |

Greece | 1.89% | 15 573 966 | 15 573 966 |

Spain | 8.46% | 69 769 357 | 69 769 357 |

France | 15.58% | 128 426 011 | 128 426 011 |

Italy | 12.44% | 102 511 168 | 102 511 168 |

Cyprus | 0.13% | 1 064 813 | 1 064 813 |

Latvia | 0.18% | 1 483 103 | 1 483 103 |

Lithuania | 0.25% | 2 032 308 | 2 032 308 |

Luxembourg | 0.24% | 1 939 486 | 1 939 486 |

Hungary | 0.78% | 6 396 830 | 6 396 830 |

Malta | 0.04% | 359 491 | 359 491 |

Netherlands | - 660 499 034 | 4.63% | 38 139 055 | - 622 359 979 |

Austria | 2.24% | 18 445 085 | 18 445 085 |

Poland | 2.68% | 22 067 373 | 22 067 373 |

Portugal | 1.27% | 10 494 282 | 10 494 282 |

Romania | 1.01% | 8 309 940 | 8 309 940 |

Slovenia | 0.28% | 2 310 708 | 2 310 708 |

Slovak Republic | 0.46% | 3 807 413 | 3 807 413 |

Finland | 1.51% | 12 448 348 | 12 448 348 |

Sweden | - 163 760 091 | 2.73% | 22 541 888 | - 141 218 203 |

United Kingdom | 15.83% | 130 493 767 | 130 493 767 |

Total | - 824 259 125 | 100.00% | 824 259 125 | 0 |

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2007: (a) 2004 EU25 = 107.4236, (b) 2006 EU25 = 111.9172, (c) 2006 EU27 = 112.2577, (d) 2008 EU27 = 117.6348 |

Lump-sum for the Netherlands in 2008 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 660 499 034 EUR |

Lump-sum for Sweden in 2008 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 163 760 091 EUR |

Budgetary year 2009 (in Euro)

Member State | Gross reduction | Percentage share of GNI base (financing scale as in B2009) | GNI key applied to the gross reduction | Financing of the reduction in favour of Netherlands and Sweden (budgeted in PDAB 3/2009) |

(1) | (2) | (3) = (2) x [total of (1)] | (4) = (1) + (3) |

Belgium | 2.76% | 22 973 604 | 22 973 604 |

Bulgaria | 0.28% | 2 343 017 | 2 343 017 |

Czech Republic | 1.15% | 9 587 695 | 9 587 695 |

Denmark | 1.91% | 15 907 776 | 15 907 776 |

Germany | 19.86% | 164 990 577 | 164 990 577 |

Estonia | 0.14% | 1 146 432 | 1 146 432 |

Ireland | 1.31% | 10 895 680 | 10 895 680 |

Greece | 1.96% | 16 260 837 | 16 260 837 |

Spain | 8.53% | 70 849 596 | 70 849 596 |

France | 15.59% | 129 567 155 | 129 567 155 |

Italy | 12.40% | 103 025 652 | 103 025 652 |

Cyprus | 0.13% | 1 108 055 | 1 108 055 |

Latvia | 0.19% | 1 613 307 | 1 613 307 |

Lithuania | 0.26% | 2 188 177 | 2 188 177 |

Luxembourg | 0.24% | 2 001 616 | 2 001 616 |

Hungary | 0.81% | 6 714 700 | 6 714 700 |

Malta | 0.04% | 370 071 | 370 071 |

Netherlands | - 665 837 614 | 4.69% | 38 983 040 | - 626 854 574 |

Austria | 2.25% | 18 657 737 | 18 657 737 |

Poland | 2.92% | 24 224 276 | 24 224 276 |

Portugal | 1.28% | 10 637 356 | 10 637 356 |

Romania | 1.11% | 9 217 113 | 9 217 113 |

Slovenia | 0.29% | 2 425 703 | 2 425 703 |

Slovak Republic | 0.51% | 4 217 790 | 4 217 790 |

Finland | 1.53% | 12 711 035 | 12 711 035 |

Sweden | - 165 083 706 | 2.78% | 23 065 096 | - 142 018 610 |

United Kingdom | 15.07% | 125 238 227 | 125 238 227 |

Total | - 830 921 320 | 100.00% | 830 921 320 | 0 |

GDP deflator (base = 100 in 2000 & rounded to 4 decimals) as provided in Spring 2008: (a) 2004 EU25 = 107.4693, (b) 2006 EU25 = 112.1704, (c) 2006 EU27 = 112.5139, (d) 2009 EU27 = 118.6384 |

Lump-sum for the Netherlands in 2009 prices: 605 000 000 EUR x [ (b/a) x (d/c) ] = 665 837 614 EUR |

Lump-sum for Sweden in 2009 prices: 150 000 000 EUR x [ (b/a) x (d/c) ] = 165 083 706 EUR |

4. CALCULATION OF THE CORRECTION MECHANISM IN FAVOUR OF THE UNITED KINGDOM (UK CORRECTION)

ORD 2007 introduces several changes to the calculation of the amount of the UK correction.

The fixation of the rate of call of the VAT-based own resource at 0.30 % and the reduced rates temporary granted to Germany, the Netherlands, Austria and Sweden (see above) increase the amount of the UK correction via a reduction of the 'UK advantage', as described in Article 4 (1) (d) of ORD 2007 (unchanged, as compared to ORD 2000).

Article 4 (1) (f) of ORD 2007 suppresses the adjustment related to pre-accession expenditure from the 2013 UK correction (to be first budgeted in 2014) onwards.

Article 4 (1) (g) of ORD 2007 introduces an adjustment related to expenditure in the new Member States: from the 2008 UK correction (to be first budgeted in 2009) onwards, total allocated expenditure will be reduced by allocated expenditure in Member States which joined the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This reduction will be phased in progressively according to the following schedule: 20 % for the 2008 UK correction, 70 % for the 2009 UK correction and 100 % onwards. The additional contribution of the UK resulting from the above reduction may not exceed a ceiling of EUR 10.5 billion, in 2004 prices, during the period 2007-2013. In the event of further enlargement between 2008 and 2013, this ceiling will be adjusted upwards accordingly.

The present PDAB 3/2009 concerns the 2007 UK correction and 2008 UK correction, the amounts of which are modified by ORD 2007. From the 2007 UK correction onwards, UK corrections are subject to the rules of ORD 2007 and its accompanying working document No 9851/07 ADD2 of 23 May 2007 on the calculation method of the UK correction[4].

4.1. Calculation of the corrections

In the present PDAB, the calculation and financing of the 1 st update of the 2007 UK correction, as well as of the provisional amount of the 2008 UK correction are entered. The amount of the 1 st update of the 2007 and provisional amount of the 2008 UK correction are entered under chapter 15 of the PDAB 3/2009, respectively as a replacement of the 1 st update of the 2007 UK correction entered under chapter 15 of the AB 5/2008 and as a replacement of the provisional amount of the 2008 UK correction entered under chapter 15 of the budget 2009.

4.1.1. 2007 UK correction

The following table summarises the changes between the 1 st update of the 2007 UK correction entered in the AB 5/2008 (calculated according to ORD 2000) and the 1 st update of the 2007 UK correction to be entered in the PDAB 3/2009 (calculated according to ORD 2007)

2007 UK correction | 1st update AB 5/2008 (ORD 2000) | 1st update PDAB 3/2009 (ORD 2007) | Difference |

(1) | UK share of notional uncapped VAT base | 17.3696 % | 17.3696 % | 0.00 % |

(2) | UK share of enlargement-adjusted total allocated expenditure | 7.2340 % | 7.2340 % | 0.00% |

(3) | = (1) - (2) | 10.1356 % | 10.1356 % | 0.00 % |

(4) | Total allocated expenditure | 105 334 416 783 | 105 334 416 783 | 0 |

(5) | Enlargement-related expenditure | 2 930 184 072 | 2 930 184 072 | 0 |

(6) | Enlargement-adjusted total allocated expenditure = (4) - (5) | 102 404 232 710 | 102 404 232 710 | 0 |

(7) | UK correction original amount = (3) x (6) x 0.66 | 6 850 293 993 | 6 850 293 993 | 0 |

(8) | UK advantage | 360 165 002 | - 25 569 599 | - 385 734 601 |

(9) | Core UK correction = (7) - (8) | 6 490 128 991 | 6 875 863 592 | + 385 734 601 |

(10) | TOR windfall gains | -44 329 991 | -44 329 991 | 0 |

(11) | UK correction = (9) - (10) | 6 534 458 982 | 6 920 193 583 | + 385 734 601 |

The 1 st update of the 2007 UK correction (calculated according to ORD 2007) is EUR 385.7 million higher as compared to the 1 st update of the 2007 UK correction entered in the AB 5/2008 (calculated according to ORD 2000).

4.1.2. 2008 UK correction

The table hereafter summarises the changes between the provisional amount of the 2008 UK correction entered in the budget 2009 (calculated according to ORD 2000) and the provisional amount of the 2008 UK correction to be entered in the PDAB 3/2009 (calculated according to ORD 2007).

2008 UK correction | provisional B 2009 (ORD 2000) | provisional PDAB 3/2009 (ORD 2007) | Difference |

(1) | UK share of notional uncapped VAT base | 16.5798 % | 16.5798 % | 0.00 % |

(2) | UK share of enlargement-adjusted total allocated expenditure | 7.2239 % | 7.4338 % | + 0.21% |

(3) | = (1) - (2) | 9.3559 % | 9.1460 % | - 0.21 % |

(4) | Total allocated expenditure | 109 143 810 077 | 109 143 810 077 | 0 |

(5) | Enlargement-related expenditure | 3 009 254 322 | 6 006 470 758 | + 2 997 216 436 |

(6) | Enlargement-adjusted total allocated expenditure = (4) - (5) | 106 134 555 754 | 103 137 339 318 | - 2 997 216 436 |

(7) | UK correction original amount = (3) x (6) x 0.66 | 6 553 709 792 | 6 225 734 850 | - 327 974 942 |

(8) | UK advantage | 297 412 656 | - 105 381 521 | - 402 794 177 |

(9) | Core UK correction = (7) - (8) | 6 256 297 136 | 6 331 116 370 | + 74 819 234 |

(10) | TOR windfall gains | -23 555 354 | -23 555 354 | 0 |

(11) | UK correction = (9) - (10) | 6 279 852 489 | 6 354 671 724 | + 74 819 235 |

The provisional amount of the 2008 UK correction (calculated according to ORD 2007) is EUR 74.8 million higher as compared to the provisional amount of the 2008 UK correction entered in the budget 2009 (calculated according to ORD 2000).

4.2. Entry in the PDAB 3/2009 of the 1 st update of the 2007 UK correction and of the provisional amount of the 2008 UK correction

4.2.1. 2007 UK correction (chapter 15)

The amount of the 2007 UK correction to be budgeted in chapter 15 of the present PDAB 3/2009 is the amount of the 1 st update of the 2007 UK correction (calculated according to ORD 2007) i.e. € 6 920 193 583, replacing the € 6 534 458 982 entered in the AB 5/2008 (calculated according to ORD 2000).

This amount is to be financed in line with the 2008 GNI bases, as agreed at the May 2008 meeting of the Advisory Committee on Own Resources (ACOR). The budgeting of this amount in chapter 15 is summarised below in euro currency:

Member State | GNI 2008 as agreed at May 2008 ACOR | Financing key applied to the correction |

Belgium | 346 246 900 000 | 318 810 944 |

Bulgaria | 32 913 700 000 | 30 305 680 |

Czech Republic | 132 949 300 000 | 122 414 646 |

Denmark | 240 167 900 000 | 221 137 445 |

Germany | 2 507 452 100 000 | 410 468 213 |

Estonia | 16 113 800 000 | 14 836 973 |

Ireland | 161 507 900 000 | 148 710 316 |

Greece | 237 245 500 000 | 218 446 611 |

Spain | 1 062 829 200 000 | 978 612 604 |

France | 1 956 373 400 000 | 1 801 354 035 |

Italy | 1 561 600 500 000 | 1 437 862 200 |

Cyprus | 16 220 800 000 | 14 935 494 |

Latvia | 22 592 800 000 | 20 802 589 |

Lithuania | 30 959 100 000 | 28 505 959 |

Luxembourg | 29 545 100 000 | 27 204 002 |

Hungary | 97 445 900 000 | 89 724 469 |

Malta | 5 476 300 000 | 5 042 368 |

Netherlands | 580 990 000 000 | 95 107 670 |

Austria | 280 982 600 000 | 45 996 662 |

Poland | 336 162 600 000 | 309 525 705 |

Portugal | 159 864 300 000 | 147 196 952 |

Romania | 126 589 200 000 | 116 558 509 |

Slovenia | 35 200 100 000 | 32 410 910 |

Slovak Republic | 58 000 100 000 | 53 404 281 |

Finland | 189 631 500 000 | 174 605 455 |

Sweden | 343 391 100 000 | 56 212 891 |

United Kingdom | 1 987 872 500 000 | - 6 920 193 583 |

EU-27 | 12 556 324 200 000 | 0 |

4.2.2. 2008 UK correction (chapter 15)

The amount of the 2008 UK correction to be budgeted in chapter 15 of the present PDAB 3/2009 is the amount of the provisional amount of the 2008 UK correction (calculated according to ORD 2007) i.e. € 6 354 671 724, replacing the € 6 279 852 489 entered in the budget 2009 (calculated according to ORD 2000).

This amount is to be financed in line with the 2009 GNI bases, as agreed at the May 2008 ACOR meeting. The budgeting of this amount in chapter 15 is summarised below in euro currency:

Member State | GNI 2009 as agreed at May 2008 ACOR | Financing key applied to the correction |

Belgium | 358 996 500 000 | 289 752 905 |

Bulgaria | 36 613 100 000 | 29 551 130 |

Czech Republic | 149 821 900 000 | 120 924 106 |

Denmark | 248 582 500 000 | 200 635 665 |

Germany | 2 578 221 500 000 | 371 434 773 |

Estonia | 17 914 700 000 | 14 459 295 |

Ireland | 170 261 100 000 | 137 420 973 |

Greece | 254 099 600 000 | 205 088 621 |

Spain | 1 107 129 600 000 | 893 585 363 |

France | 2 024 678 200 000 | 1 634 156 294 |

Italy | 1 609 928 000 000 | 1 299 403 517 |

Cyprus | 17 315 000 000 | 13 975 266 |

Latvia | 25 210 300 000 | 20 347 713 |

Lithuania | 34 193 500 000 | 27 598 224 |

Luxembourg | 31 278 200 000 | 25 245 230 |

Hungary | 104 927 100 000 | 84 688 659 |

Malta | 5 782 900 000 | 4 667 489 |

Netherlands | 609 167 600 000 | 87 760 508 |

Austria | 291 554 700 000 | 42 003 200 |

Poland | 378 540 100 000 | 305 526 916 |

Portugal | 166 224 400 000 | 134 162 876 |

Romania | 144 031 000 000 | 116 250 160 |

Slovenia | 37 905 200 000 | 30 594 008 |

Slovak Republic | 65 909 200 000 | 53 196 569 |

Finland | 198 628 700 000 | 160 317 003 |

Sweden | 360 426 200 000 | 51 925 261 |

United Kingdom | 1 957 032 300 000 | - 6 354 671 724 |

EU-27 | 12 984 373 100 000 | 0 |

4.2.3. Financial impact of ORD 2007 on contributions for the UK correction, per year and per Member State

The following table shows the detailed impact per year and per Member State in euro.

Member State | Impact of ORD 2007 on contributions for the 2007 UK correction | Impact of ORD 2007 on contributions for the 2008 UK correction | Cumulated impact (budgeted in PDAB 3/2009) |

(1) | (2) | (3) = (1) + (2) |

Belgium | 17 770 661 | 3 411 520 | 21 182 181 |

Bulgaria | 1 689 252 | 347 932 | 2 037 184 |

Czech Republic | 6 823 445 | 1 423 748 | 8 247 193 |

Denmark | 12 326 297 | 2 362 263 | 14 688 560 |

Germany | 22 879 677 | 4 373 236 | 27 252 913 |

Estonia | 827 020 | 170 242 | 997 262 |

Ireland | 8 289 177 | 1 617 980 | 9 907 157 |

Greece | 12 176 309 | 2 414 691 | 14 591 000 |

Spain | 54 548 292 | 10 520 980 | 65 069 272 |

France | 100 408 258 | 19 240 383 | 119 648 641 |

Italy | 80 147 064 | 15 299 039 | 95 446 103 |

Cyprus | 832 511 | 164 543 | 997 054 |

Latvia | 1 159 546 | 239 572 | 1 399 118 |

Lithuania | 1 588 935 | 324 938 | 1 913 873 |

Luxembourg | 1 516 363 | 297 234 | 1 813 597 |

Hungary | 5 001 281 | 997 116 | 5 998 397 |

Malta | 281 064 | 54 955 | 336 019 |

Netherlands | 5 301 343 | 1 033 283 | 6 334 626 |

Austria | 2 563 874 | 494 541 | 3 058 415 |

Poland | 17 253 097 | 3 597 241 | 20 850 338 |

Portugal | 8 204 822 | 1 579 620 | 9 784 442 |

Romania | 6 497 022 | 1 368 717 | 7 865 739 |

Slovenia | 1 806 598 | 360 211 | 2 166 809 |

Slovak Republic | 2 976 778 | 626 331 | 3 603 109 |

Finland | 9 732 584 | 1 887 556 | 11 620 140 |

Sweden | 3 133 331 | 611 363 | 3 744 694 |

United Kingdom | - 385 734 601 | - 74 819 235 | - 460 553 836 |

Total | 0 | 0 | 0 |

5. OTHER AMENDMENTS RELATED TO THE IMPLEMENTATION OF ORD 2007

5.1. Impact on GNI-based own resource contributions of the new call rate of the VAT-based own resource

By implementing the new rules regarding the call rate of the VAT-based own resource, VAT-based own resource contributions for the budgetary years 2007, 2008 and 2009 decreased by respectively EUR 4 382 748 876, EUR 3 269 127 949 and EUR 4 313 990 408.

To respect the principle of equilibrium applicable to the budget of the European Union, the uniform rate to be applied to the sum of all Member States' GNI has to be recalculated, taken into account the total of all other revenue, including VAT-based own resource contributions.

The recalculated uniform rate for the GNI-based own resource for each year is fixed at:

- 0.627343326 % for the year 2007 (instead of 0.590943535 %).

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of traditional own resources – VAT-based own resource contributions) / 1 % of GNI

Uniform rate = (113 845 815 415 – 7 642 610 077 – 16 532 900 000 – 14 134 480 075) / 120 405 880 000

Uniform rate = 0.627343326 % (rounded)

- 0.609728123 % for the year 2008 (instead of 0.583692415 %).

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of traditional own resources – VAT-based own resource contributions) / 1 % of GNI

Uniform rate = (115 771 282 245 – 7 447 914 040 – 16 936 300 000 – 14 827 628 325) / 125 563 242 000

Uniform rate = 0.609728123 % (rounded)

- 0.617882067 % for the year 2009 (instead of 0.584657588 %).

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of traditional own resources – VAT-based own resource contributions) / 1 % of GNI

Uniform rate = (116 096 062 329 – 1 359 722 489 – 19 206 100 000 – 15 302 126 900) / 129 843 731 000

Uniform rate = 0.617882067 % (rounded)

The revised GNI-based own resources contributions considering the new uniform rates are set out in the following tables:

Budgetary year 2007 (in Euro)

Member State | 1 % of GNI (as in AB 7/2007) | Uniform rate of GNI-based own resource (in %) according to ORD 2000 | Uniform rate of GNI-based own resource (in %) according to ORD 2007 | Difference in GNI-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 3 281 165 000 | 0.590943535 | 0.627343326 | 119 433 720 |

Bulgaria | 275 603 000 | 0.590943535 | 0.627343326 | 10 031 892 |

Czech Republic | 1 159 468 000 | 0.590943535 | 0.627343326 | 42 204 393 |

Denmark | 2 293 154 000 | 0.590943535 | 0.627343326 | 83 470 326 |

Germany | 23 873 467 000 | 0.590943535 | 0.627343326 | 868 989 211 |

Estonia | 144 132 000 | 0.590943535 | 0.627343326 | 5 246 374 |

Ireland | 1 606 304 000 | 0.590943535 | 0.627343326 | 58 469 130 |

Greece | 2 025 774 000 | 0.590943535 | 0.627343326 | 73 737 750 |

Spain | 10 156 984 000 | 0.590943535 | 0.627343326 | 369 712 096 |

France | 18 483 360 000 | 0.590943535 | 0.627343326 | 672 790 442 |

Italy | 15 128 335 000 | 0.590943535 | 0.627343326 | 550 668 233 |

Cyprus | 148 649 000 | 0.590943535 | 0.627343326 | 5 410 792 |

Latvia | 188 114 000 | 0.590943535 | 0.627343326 | 6 847 310 |

Lithuania | 260 443 000 | 0.590943535 | 0.627343326 | 9 480 071 |

Luxembourg | 298 231 000 | 0.590943535 | 0.627343326 | 10 855 547 |

Hungary | 926 134 000 | 0.590943535 | 0.627343326 | 33 711 084 |

Malta | 50 473 000 | 0.590943535 | 0.627343326 | 1 837 207 |

Netherlands | 5 500 597 000 | 0.590943535 | 0.627343326 | 200 220 582 |

Austria | 2 631 088 000 | 0.590943535 | 0.627343326 | 95 771 054 |

Poland | 2 834 857 000 | 0.590943535 | 0.627343326 | 103 188 203 |

Portugal | 1 528 028 000 | 0.590943535 | 0.627343326 | 55 619 900 |

Romania | 1 136 040 000 | 0.590943535 | 0.627343326 | 41 351 618 |

Slovenia | 311 936 000 | 0.590943535 | 0.627343326 | 11 354 405 |

Slovak Republic | 508 674 000 | 0.590943535 | 0.627343326 | 18 515 627 |

Finland | 1 755 376 000 | 0.590943535 | 0.627343326 | 63 895 320 |

Sweden | 3 322 026 000 | 0.590943535 | 0.627343326 | 120 921 053 |

United Kingdom | 20 577 468 000 | 0.590943535 | 0.627343326 | 749 015 536 |

Total | 120 405 880 000 | 4 382 748 876 |

Budgetary year 2008 (in Euro)

Member State | 1 % of GNI (as in AB 10/2008) | Uniform rate of GNI-based own resource (in %) according to ORD 2000 | Uniform rate of GNI-based own resource (in %) according to ORD 2007 | Difference in GNI-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 3 462 469 000 | 0.583692415 | 0.609728123 | 90 147 833 |

Bulgaria | 329 137 000 | 0.583692415 | 0.609728123 | 8 569 315 |

Czech Republic | 1 329 493 000 | 0.583692415 | 0.609728123 | 34 614 292 |

Denmark | 2 401 679 000 | 0.583692415 | 0.609728123 | 62 529 414 |

Germany | 25 074 521 000 | 0.583692415 | 0.609728123 | 652 832 921 |

Estonia | 161 138 000 | 0.583692415 | 0.609728123 | 4 195 342 |

Ireland | 1 615 079 000 | 0.583692415 | 0.609728123 | 42 049 725 |

Greece | 2 372 455 000 | 0.583692415 | 0.609728123 | 61 768 546 |

Spain | 10 628 292 000 | 0.583692415 | 0.609728123 | 276 715 110 |

France | 19 563 734 000 | 0.583692415 | 0.609728123 | 509 355 672 |

Italy | 15 616 005 000 | 0.583692415 | 0.609728123 | 406 573 752 |

Cyprus | 162 208 000 | 0.583692415 | 0.609728123 | 4 223 200 |

Latvia | 225 928 000 | 0.583692415 | 0.609728123 | 5 882 195 |

Lithuania | 309 591 000 | 0.583692415 | 0.609728123 | 8 060 421 |

Luxembourg | 295 451 000 | 0.583692415 | 0.609728123 | 7 692 276 |

Hungary | 974 459 000 | 0.583692415 | 0.609728123 | 25 370 730 |

Malta | 54 763 000 | 0.583692415 | 0.609728123 | 1 425 793 |

Netherlands | 5 809 900 000 | 0.583692415 | 0.609728123 | 151 264 862 |

Austria | 2 809 826 000 | 0.583692415 | 0.609728123 | 73 155 810 |

Poland | 3 361 626 000 | 0.583692415 | 0.609728123 | 87 522 314 |

Portugal | 1 598 643 000 | 0.583692415 | 0.609728123 | 41 621 803 |

Romania | 1 265 892 000 | 0.583692415 | 0.609728123 | 32 958 395 |

Slovenia | 352 001 000 | 0.583692415 | 0.609728123 | 9 164 595 |

Slovak Republic | 580 001 000 | 0.583692415 | 0.609728123 | 15 100 737 |

Finland | 1 896 315 000 | 0.583692415 | 0.609728123 | 49 371 904 |

Sweden | 3 433 911 000 | 0.583692415 | 0.609728123 | 89 404 305 |

United Kingdom | 19 878 725 000 | 0.583692415 | 0.609728123 | 517 556 687 |

Total | 125 563 242 000 | 3 269 127 949 |

Budgetary year 2009 (in Euro)

Member State | 1 % of GNI (as in B2009) | Uniform rate of GNI-based own resource (in %) according to ORD 2000 | Uniform rate of GNI-based own resource (in %) according to ORD 2007 | Difference in GNI-based own resource contributions due to implementation of ORD 2007 (budgeted in PDAB 3/2009) |

(1) | (2) | (3) | (4) = (1) x [(3) – (2)] |

Belgium | 3 589 965 000 | 0.584657588 | 0.617882067 | 119 274 720 |

Bulgaria | 366 131 000 | 0.584657588 | 0.617882067 | 12 164 512 |

Czech Republic | 1 498 219 000 | 0.584657588 | 0.617882067 | 49 777 547 |

Denmark | 2 485 825 000 | 0.584657588 | 0.617882067 | 82 590 242 |

Germany | 25 782 215 000 | 0.584657588 | 0.617882067 | 856 600 679 |

Estonia | 179 147 000 | 0.584657588 | 0.617882067 | 5 952 066 |

Ireland | 1 702 611 000 | 0.584657588 | 0.617882067 | 56 568 365 |

Greece | 2 540 996 000 | 0.584657588 | 0.617882067 | 84 423 271 |

Spain | 11 071 296 000 | 0.584657588 | 0.617882067 | 367 838 049 |

France | 20 246 782 000 | 0.584657588 | 0.617882067 | 672 688 798 |

Italy | 16 099 280 000 | 0.584657588 | 0.617882067 | 534 890 202 |

Cyprus | 173 150 000 | 0.584657588 | 0.617882067 | 5 752 819 |

Latvia | 252 103 000 | 0.584657588 | 0.617882067 | 8 375 991 |

Lithuania | 341 935 000 | 0.584657588 | 0.617882067 | 11 360 613 |

Luxembourg | 312 782 000 | 0.584657588 | 0.617882067 | 10 392 019 |

Hungary | 1 049 271 000 | 0.584657588 | 0.617882067 | 34 861 483 |

Malta | 57 829 000 | 0.584657588 | 0.617882067 | 1 921 338 |

Netherlands | 6 091 676 000 | 0.584657588 | 0.617882067 | 202 392 765 |

Austria | 2 915 547 000 | 0.584657588 | 0.617882067 | 96 867 532 |

Poland | 3 785 401 000 | 0.584657588 | 0.617882067 | 125 767 979 |

Portugal | 1 662 244 000 | 0.584657588 | 0.617882067 | 55 227 192 |

Romania | 1 440 310 000 | 0.584657588 | 0.617882067 | 47 853 550 |

Slovenia | 379 052 000 | 0.584657588 | 0.617882067 | 12 593 805 |

Slovak Republic | 659 092 000 | 0.584657588 | 0.617882067 | 21 897 989 |

Finland | 1 986 287 000 | 0.584657588 | 0.617882067 | 65 993 352 |

Sweden | 3 604 262 000 | 0.584657588 | 0.617882067 | 119 749 730 |

United Kingdom | 19 570 323 000 | 0.584657588 | 0.617882067 | 650 213 800 |

Total | 129 843 731 000 | 4 313 990 408 |

5.2. Technical amendments related to the implementation of ORD 2007

In addition, this PDAB incorporates some technical amendments related to the adoption of ORD 2007 and its implementing Regulation No 1150/2000, as last modified by Council Regulation No 105/2009. The adjustments proposed with this PDAB and the new provisions regarding the own resources must be reflected in the 2009 budget structure.

A first adjustment concerns the elimination of the distinction between agricultural duties (budgeted under Article 100 of the revenue side of the budget) and import duties (budgeted under Article 120 of the revenue side of the budget). Following the implementation in EU legislation of the agreements concluded during the Uruguay Round, there is no longer any material difference between agricultural duties and customs duties. Thus the distinction between these duties was removed in ORD 2007 and consequently, the budget nomenclature has to be adapted accordingly. Therefore Chapter 10 will no longer be used. All customs duties, including those relating to the agricultural sector, will be budgeted under Chapter 12.

A new Article 160 is created in Chapter 1 to accommodate the gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden (see point 3 above).

Finally, a new Chapter in the budgetary nomenclature has to be foreseen for the adjustments relating to the implementation of ORD 2007 for the years 2007 and 2008, as Article 11 of ORD 2007 stipulates that once the Decision enters into force, it shall take effect on 1 January 2007 (see points 3, 4 and 5.1 above). As budgetary years 2007 & 2008 are closed, these adjustments have to be done in the budgetary year 2009. Therefore, these adjustments will be integrated in title 3 (surpluses, balances, and adjustments) of the budget, where a new Chapter 37 is created.

6. SUMMARY OF THE FINANCIAL IMPACT FROM THE IMPLEMENTATION OF ORD 2007

The following summary table shows per year and per Member State the global impact of the implementation of ORD 2007. This global impact is the result of the sum of the amendments related to the new uniform rate of call of the VAT-based own resource, to the gross reduction in the annual GNI-based contributions for the Netherlands and Sweden, to the revised calculation of the UK correction and to the GNI-based own resource.

Summary of the financial impact of ORD 2007 per year and per Member State (in Euro)

Member State | Total own resources contributions (as in B 2009) | Financial impact | Total own resources contributions (as in PDAB 3/2009) |

Cumulated | Stemming from 2007 | Stemming from 2008 | Stemming from 2009 |

(1) | (2) | (2.1) | (2.2) | (2.3) | (3) = (1) + (2) |

Belgium | 4 879 194 220 | 307 587 546 | 92 022 301 | 112 567 560 | 102 997 685 | 5 186 781 766 |

Bulgaria | 388 765 528 | 27 140 181 | 6 960 950 | 10 405 183 | 9 774 048 | 415 905 709 |

Czech Republic | 1 487 971 609 | 111 310 532 | 29 284 870 | 42 029 967 | 39 995 695 | 1 599 282 141 |

Denmark | 2 363 861 042 | 215 304 356 | 65 316 862 | 78 254 305 | 71 733 189 | 2 579 165 398 |

Germany | 22 638 628 731 | -2 670 639 256 | - 841 729 552 | - 894 624 975 | - 934 284 729 | 19 967 989 475 |

Estonia | 185 287 079 | 13 516 922 | 3 640 364 | 5 094 141 | 4 782 417 | 198 804 001 |

Ireland | 1 669 669 068 | 137 081 066 | 40 570 678 | 51 058 348 | 45 452 040 | 1 806 750 134 |

Greece | 2 374 101 579 | 194 000 118 | 51 165 299 | 75 001 678 | 67 833 141 | 2 568 101 697 |

Spain | 10 616 530 915 | 888 088 113 | 256 536 576 | 335 997 833 | 295 553 704 | 11 504 619 028 |

France | 18 125 130 437 | 1 645 316 822 | 474 239 437 | 621 912 854 | 549 164 531 | 19 770 447 259 |

Italy | 14 795 799 284 | 1 417 616 366 | 439 105 547 | 510 309 325 | 468 201 494 | 16 213 415 650 |

Cyprus | 193 019 777 | 13 504 743 | 3 754 452 | 5 127 967 | 4 622 324 | 206 524 520 |

Latvia | 243 016 379 | 18 623 621 | 4 751 225 | 7 142 382 | 6 730 014 | 261 640 000 |

Lithuania | 336 893 094 | 25 854 728 | 6 919 581 | 9 795 935 | 9 139 212 | 362 747 822 |

Luxembourg | 281 776 666 | 25 222 587 | 7 532 469 | 9 340 249 | 8 349 869 | 306 999 253 |

Hungary | 990 183 293 | 87 024 201 | 26 213 713 | 31 306 987 | 29 503 501 | 1 077 207 494 |

Malta | 57 999 638 | 4 549 830 | 1 274 805 | 1 731 251 | 1 543 774 | 62 549 468 |

Netherlands | 6 744 850 361 | -3 213 541 537 | -1 033 997 454 | -1 074 715 216 | -1 104 828 867 | 3 531 308 824 |

Austria | 2 414 000 654 | - 47 397 378 | - 16 657 176 | - 14 332 093 | - 16 408 109 | 2 366 603 276 |

Poland | 3 611 439 593 | 278 926 450 | 71 600 439 | 106 272 866 | 101 053 145 | 3 890 366 043 |

Portugal | 1 537 333 167 | 133 506 822 | 38 593 649 | 50 538 749 | 44 374 424 | 1 670 839 989 |

Romania | 1 400 182 024 | 114 664 791 | 31 856 500 | 41 112 922 | 41 695 369 | 1 514 846 815 |

Slovenia | 420 567 965 | 29 125 589 | 7 878 617 | 11 127 993 | 10 118 979 | 449 693 554 |

Slovak Republic | 645 296 480 | 51 979 056 | 13 847 981 | 18 941 768 | 19 189 307 | 697 275 536 |

Finland | 1 761 262 512 | 167 737 586 | 48 561 743 | 61 791 599 | 57 384 244 | 1 929 000 098 |

Sweden | 3 152 149 685 | -1 075 245 869 | - 352 871 868 | - 355 021 823 | - 367 352 178 | 2 076 903 816 |

United Kingdom | 11 421 429 060 | 1 099 142 014 | 523 627 992 | 141 832 245 | 433 681 777 | 12 520 571 074 |

Total | 114 736 339 840 | 0 | 0 | 0 | 0 | 114 736 339 840 |

7. SUMMARY OF THE FINANCING OF THE GENERAL BUDGET

The following summary table shows per Member State and by type of own resource the contributions according to this PDAB No 3/2009.

Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources according to PDAB No 3/2009 |

|Net sugar sector levies (75 %) |Net customs duties (75 %) |Total net traditional own resources (75 %) |p.m. Collection costs (25% of gross TOR) |VAT-based own resource |GNI-based own resource |Reduction in favour of Netherlands and Sweden |United Kingdom correction |Adjustments relating to 2007 and 2008 |Total 'national contributions' |Share in total 'national contributions' (%) | | | |(1) |(2) |(3) = (1) + (2) |(4) |(5) |(6) |(7) |(8) |(9) |(10) = (5) to (9) |(11) |(12) = (3) + (10) | |Belgium | 6 900 000 |1 983 300 000 |1 990 200 000 | 663 400 000 | 461 090 400 |2 218 174 996 | 22 973 604 | 289 752 905 | 204 589 861 |3 196 581 766 |3.35 |5 186 781 766 | |Bulgaria | 400 000 | 85 100 000 | 85 500 000 | 28 500 000 | 54 919 650 | 226 225 779 | 2 343 017 | 29 551 130 | 17 366 133 | 330 405 709 |0.35 | 415 905 709 | |Czech Republic | 3 400 000 | 243 600 000 | 247 000 000 | 82 333 333 | 224 732 850 | 925 722 653 | 9 587 695 | 120 924 106 | 71 314 837 |1 352 282 141 |1.42 |1 599 282 141 | |Denmark | 3 500 000 | 364 800 000 | 368 300 000 | 122 766 667 | 314 804 100 |1 535 946 690 | 15 907 776 | 200 635 665 | 143 571 167 |2 210 865 398 |2.31 |2 579 165 398 | |Germany | 28 700 000 |3 554 700 000 |3 583 400 000 |1 194 466 662 |1 654 150 350 |15 930 368 302 | 164 990 577 | 371 434 773 |-1 736 354 527 |16 384 589 475 |17.15 |19 967 989 475 | |Estonia | 8 600 000 | 28 300 000 | 36 900 000 | 12 300 000 | 26 872 050 | 110 691 719 | 1 146 432 | 14 459 295 | 8 734 505 | 161 904 001 |0.17 | 198 804 001 | |Ireland |0 | 259 400 000 | 259 400 000 | 86 466 667 | 255 391 650 |1 052 012 805 | 10 895 680 | 137 420 973 | 91 629 026 |1 547 350 134 |1.62 |1 806 750 134 | |Greece | 1 400 000 | 268 000 000 | 269 400 000 | 89 800 000 | 381 149 400 |1 570 035 862 | 16 260 837 | 205 088 621 | 126 166 977 |2 298 701 697 |2.41 |2 568 101 697 | |Spain | 6 500 000 |1 439 700 000 |1 446 200 000 | 482 066 667 |1 660 694 400 |6 840 755 260 | 70 849 596 | 893 585 363 | 592 534 409 |10 058 419 028 |10.53 |11 504 619 028 | |France | 32 700 000 |1 424 400 000 |1 457 100 000 | 485 700 000 |2 943 348 000 |12 510 123 519 | 129 567 155 |1 634 156 294 |1 096 152 291 |18 313 347 259 |19.17 |19 770 447 259 | |Italy | 4 700 000 |1 909 800 000 |1 914 500 000 | 638 166 667 |1 999 615 200 |9 947 456 409 | 103 025 652 |1 299 403 517 | 949 414 872 |14 298 915 650 |14.97 |16 213 415 650 | |Cyprus | 3 800 000 | 45 800 000 | 49 600 000 | 16 533 334 | 25 972 500 | 106 986 280 | 1 108 055 | 13 975 266 | 8 882 419 | 156 924 520 |0.16 | 206 524 520 | |Latvia | 800 000 | 33 400 000 | 34 200 000 | 11 400 000 | 37 815 450 | 155 769 923 | 1 613 307 | 20 347 713 | 11 893 607 | 227 440 000 |0.24 | 261 640 000 | |Lithuania | 900 000 | 52 900 000 | 53 800 000 | 17 933 333 | 51 170 400 | 211 275 505 | 2 188 177 | 27 598 224 | 16 715 516 | 308 947 822 |0.32 | 362 747 822 | |Luxembourg |0 | 22 700 000 | 22 700 000 | 7 566 667 | 46 917 300 | 193 262 389 | 2 001 616 | 25 245 230 | 16 872 718 | 284 299 253 |0.30 | 306 999 253 | |Hungary | 2 900 000 | 135 800 000 | 138 700 000 | 46 233 334 | 141 257 700 | 648 325 735 | 6 714 700 | 84 688 659 | 57 520 700 | 938 507 494 |0.98 |1 077 207 494 | |Malta | 200 000 | 9 900 000 | 10 100 000 | 3 366 667 | 8 674 350 | 35 731 502 | 370 071 | 4 667 489 | 3 006 056 | 52 449 468 |0.05 | 62 549 468 | |Netherlands | 7 300 000 |2 108 700 000 |2 116 000 000 | 705 333 333 | 299 178 200 |3 763 937 360 |- 626 854 574 | 87 760 508 |-2 108 712 670 |1 415 308 824 |1.48 |3 531 308 824 | |Austria | 3 200 000 | 242 300 000 | 245 500 000 | 81 833 334 | 289 967 400 |1 801 464 208 | 18 657 737 | 42 003 200 |- 30 989 269 |2 121 103 276 |2.22 |2 366 603 276 | |Poland | 14 000 000 | 462 000 000 | 476 000 000 | 158 666 667 | 567 810 150 |2 338 931 396 | 24 224 276 | 305 526 916 | 177 873 305 |3 414 366 043 |3.57 |3 890 366 043 | |Portugal | 200 000 | 160 300 000 | 160 500 000 | 53 500 000 | 249 336 600 |1 027 070 759 | 10 637 356 | 134 162 876 | 89 132 398 |1 510 339 989 |1.58 |1 670 839 989 | |Romania | 1 100 000 | 244 400 000 | 245 500 000 | 81 833 334 | 180 968 400 | 889 941 720 | 9 217 113 | 116 250 160 | 72 969 422 |1 269 346 815 |1.33 |1 514 846 815 | |Slovenia |0 | 106 600 000 | 106 600 000 | 35 533 333 | 56 857 800 | 234 209 433 | 2 425 703 | 30 594 008 | 19 006 610 | 343 093 554 |0.36 | 449 693 554 | |Slovakia | 2 300 000 | 115 900 000 | 118 200 000 | 39 400 000 | 81 630 300 | 407 241 128 | 4 217 790 | 53 196 569 | 32 789 749 | 579 075 536 |0.61 | 697 275 536 | |Finland | 800 000 | 166 700 000 | 167 500 000 | 55 833 334 | 250 827 600 |1 227 291 118 | 12 711 035 | 160 317 003 | 110 353 342 |1 761 500 098 |1.84 |1 929 000 098 | |Sweden | 2 800 000 | 493 300 000 | 496 100 000 | 165 366 667 | 151 782 000 |2 227 008 856 |- 142 018 610 | 51 925 261 |- 707 893 691 |1 580 803 816 |1.65 |2 076 903 816 | |United Kingdom | 9 700 000 |3 097 500 000 |3 107 200 000 |1 035 733 333 |2 885 192 700 |12 092 151 634 | 125 238 227 |-6 354 671 724 | 665 460 237 |9 413 371 074 |9.85 |12 520 571 074 | |Total | 146 800 000 |19 059 300 000 |19 206 100 000 |6 402 033 333 |15 302 126 900 |80 228 112 940 |0 |0 |0 |95 530 239 840 |100.00 |114 736 339 840 | |

[1] OJ L 248, 16.9.2002, p. 1.

[2] OJ L 343, 27.12.2007, p. 9.

[3] The implementation of ORD 2007 is regulated by Council Regulation (EC, Euratom) No 105/2009 of 26 January 2009 that amends Council Regulation (EC, Euratom) No 1150/2000.

[4] http://ec.europa.eu/budget/library/documents/revenue_expenditure/own_resources/calc_own_res_2007_en.pdf