Final adoption of amending budget No 2 of the European Union for the financial year 2003
Date: 2003-09-03
Institutions: European Parliament
Subjects: amending budget, financial year, general budget (EU)

26.9.2003

EN

Official Journal of the European Union

L 242/1

II

(Acts whose publication is not obligatory)

EUROPEAN PARLIAMENT

FINAL ADOPTION
of amending budget No 2 of the European Union
for the financial year 2003

(2003/657/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 on the Financial Regulation applicable to the
general budget of the European Communities (1), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2003 finally adopted on 19 December 2002 (2),

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

Having regard to preliminary draft amending budget No 3 of the European Union for the financial year 2003 submitted by the
Commission on 14 May 2003,

Having regard to draft amending budget No 3 of the European Union for the financial year 2003 established by the Council on 16
June 2003,

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 54, 28.2.2003, p. 1.
(3) OJ C 172, 18.6.1999, p. 1.

L 242/2

EN

Official Journal of the European Union

26.9.2003

Having regard to Rule 92 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 3 September 2003,

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 2 of the European Union for the financial year 2003 has been finally adopted.

Done at Strasbourg, 3 September 2003.

The President

P. COX

26.9.2003

EN

Official Journal of the European Union

L 242/3

AMENDING BUDGET No 2 OF THE EUROPEAN UNION
FOR THE FINANCIAL YEAR 2003

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

5

15

26.9.2003

EN

Official Journal of the European Union

L 242/5

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2003 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 2003

Budget 2002,(1)

A. Section III ‘Commission’ (part B)

1. EAGGF Guarantee Section (subsection B1)

44 762 450 000

44 480 180 000

2. Structural operations, structural and cohesion expenditure, financial
mechanism, other agricultural and regional operations, transport and
fisheries (subsection B2)

3. Training, youth, culture, audiovisual media, information and other social

operations (subsection B3)

33 330 476 500

32 287 100 000

879 610 000

888 220 000

4. Energy, Euratom nuclear safeguards and environment (subsection B4)

250 832 000

189 310 000

5. Consumer protection, internal market, industry and trans-European net-

works (subsection B5)

1 165 694 000

1 124 222 000

6. Research and technological development (subsection B6)

7. External action (subsection B7)

8. Common foreign and security policy (subsection B8)

9. Guarantees, reserves and compensation (subsection B0)

3 650 000 000

7 687 634 450

50 000 000

366 169 050

3 751 687 600

7 387 044 500

35 000 000

335 162 000

B. Section III ‘Commission’ (part A)

3 489 472 371

3 424 801 929

Section III part B — Subtotal

92 142 866 000

90 477 926 100

Section III — Subtotal

95 632 338 371

93 902 728 029

C. Sections I, II, IV, V, VI, VII and VIII (other institutions)

1 870 598 727

1 753 659 209

Total expenditure,(2)

97 502 937 098

95 656 387 238

(1) The figures in this column correspond to those of the 2002 budget (OJ L 29, 31.1.2002, p. 1) plus amending budgets No 1, 2, 3, 4, 5 and 6/2002.

(2) 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’.

L 242/6

EN

Official Journal of the European Union

26.9.2003

REVENUE

Description

Budget 2003

Budget 2002,(1)

Miscellaneous revenue (Titles 4 to 9)

Surplus available from the preceding financial year (Chapter 3 0, Ar-
ticle 3 0 0)

Surplus of own resources resulting from a transfer from EAGGF Guarantee
Section chapters (Chapter 3 0, Article 3 0 1)

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)

Balance of own resources accruing from VAT and GNP/GNI-based own
resources for earlier years (Chapters 3 1 and 3 2)

Adjustment of collection costs for 2001 (Chapter 2 0)

837 360 234

1 393 036 667

7 413 481 988

15 002 522 104

p.m.

p.m.

p.m.

—

p.m.

372 460 000

p.m.

- 2 037 915 181

Total revenue for Titles 2 to 9

8 250 842 222

14 730 103 590

Net amount of customs duties, agricultural duties and sugar levies (Chap-
ters 1 0, 1 1, 1 2 and 1 9)

12 140 325 000

11 720 100 000

VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3)

24 121 259 065

22 601 189 980

Remainder to be financed by the additional resource (GNI own resources,
tables 3 and 4, Chapter 1 4)

Appropriations to be covered by the own resources referred to in
Article 2 of Decision 2000/597/EC, Euratom,(2)

52 990 510 811

46 604 993 668

89 252 094 876

80 926 283 648

Total revenue,(3)

97 502 937 098

95 656 387 238

(1) The financing of the 2002 budget takes account of amending budgets No 1, 2, 3, 4, 5 and 6/2002.

(2) The own resources for the draft budget 2003 are determined on the basis of the budget forecasts adopted at the 125th meeting of the Advisory

Committee on Own Resources on 26 April 2002.

(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’.

26.9.2003

EN

Official Journal of the European Union

L 242/7

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

TABLE 1

Member State

1 % of non-
capped VAT base

1 % of gross
national income

Capping rate
(in %)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

(1)

(2)

1 116 191 000 2 829 922 000

730 050 000 1 930 268 000

10 309 805 000 21 797 721 000

824 477 000

1 510 135 000

4 096 591 000 7 150 028 000

7 580 995 000 15 707 572 000

629 806 000 1 135 927 000

5 468 706 000 13 258 098 000

147 406 000

218 115 000

2 351 034 000 4 755 977 000

1 078 511 000

2 216 719 000

829 802 000 1 307 729 000

593 753 000 1 438 285 000

1 135 907 000 2 580 856 000

United Kingdom

8 926 011 000 17 996 849 000

(3)

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

1 % of gross
national income
multiplied by
capping rate

1 % of capped
VAT base

Member States
whose VAT base
is capped

(4)

(5),(1)

(6)

1 414 961 000

1 116 191 000

965 134 000

730 050 000

10 898 860 500 10 309 805 000

755 067 500

755 067 500

3 575 014 000

3 575 014 000

7 853 786 000 7 580 995 000

Greece

Spain

567 963 500

567 963 500

Ireland

6 629 049 000 5 468 706 000

109 057 500

109 057 500

Luxembourg

2 377 988 500 2 351 034 000

1 108 359 500

1 078 511 000

653 864 500

653 864 500

Portugal

719 142 500

593 753 000

1 290 428 000 1 135 907 000

8 998 424 500 8 926 011 000

Total 45 819 045 000 95 834 201 000

47 917 100 500 44 951 930 000

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

L 242/8

EN

Official Journal of the European Union

26.9.2003

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 0,75 % for 2003.

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 (D), the Netherlands (NL), Austria (A) and
Sweden (S) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, forexample Germany:

Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU capped VAT base — UK capped VAT base)] x 1/4 x United Kingdom
correction

Example: Germany:
Germany’s theoretical VAT contribution = 10 309 805 000 / (44 951 930 000-8 926 011 000) × 1/4 × 5 033 070 221 = 360 087 778,2591540

(2) calculation of the frozen rate

Frozen rate = [UK correction — theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base — capped VAT bases (UK + D + NL + A + S)]

Frozen rate = [5 033 070 221 - (360 087 778,2591540 + 82 113 930,3480261 + 37 668 862,7784966 + 39 673 517,3884492)] / [44 951 930 000 -
(8 926 011 000 + 10 309 805 000 + 2 351 034 000 + 1 078 511 000 + 1 135 907 000)]

Frozen rate = 0,213398811452137 %

Uniform rate

0,75 % - 0,213398811452137 % = 0,536601188547863 %

26.9.2003

EN

Official Journal of the European Union

L 242/9

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

TABLE 2

Member State

1 % of capped VAT base

Maximum VAT call rate
(in %)

Uniform rate of VAT own
resources (in %)

VAT own resources at uni-
form rate

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

(1)

1 116 191 000

730 050 000

10 309 805 000

755 067 500

3 575 014 000

7 580 995 000

567 963 500

5 468 706 000

109 057 500

2 351 034 000

1 078 511 000

653 864 500

593 753 000

1 135 907 000

8 926 011 000

(2)

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

0,75

Total

44 951 930 000

(3)

(4) = (1) x (3)

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

0,536601189

598 949 417

391 745 698

5 532 253 617

405 170 118

1 918 356 761

4 067 970 927

304 769 889

2 934 514 139

58 520 384

1 261 567 639

578 730 284

350 864 468

318 608 566

609 529 046

4 789 708 112

24 121 259 065

L 242/10

EN

Official Journal of the European Union

26.9.2003

Determination of uniform rate and breakdown of resources based on gross national product pursuant to Article 2(1)(d) of
Decision 2000/597/EC, Euratom

TABLE 3

Member State

1 % of gross national income

Uniform rate of ‘additional base’
own resources

‘Additional base’ own resources at
uniform rate

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

(1)

2 829 922 000

1 930 268 000

21 797 721 000

1 510 135 000

7 150 028 000

15 707 572 000

1 135 927 000

13 258 098 000

218 115 000

4 755 977 000

2 216 719 000

1 307 729 000

1 438 285 000

2 580 856 000

17 996 849 000

95 834 201 000

(1) Calculation of rate: (52 990 510 811) / (95 834 201 000) = 0,552939454370784 %

(2)

(3) = (1) x (2)

0,5529395,(1)

1 564 775 527

1 067 321 335

12 052 819 957

835 013 223

3 953 532 581

8 685 336 291

628 098 856

7 330 925 474

120 604 389

2 629 767 327

1 225 711 394

723 094 960

795 284 523

1 427 057 108

9 951 167 866

52 990 510 811

26.9.2003

EN

Official Journal of the European Union

L 242/11

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

TABLE 4

Member State

Reserve for loans and loan
guarantees

Emergency aid reserve

GNI own resources not
including reserves

GNI own resources at uni-
form rate

(1)

(2)

(3)

(4) = (1) + (2) + (3)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Total

‘1 % of

Percentage of
GNI’

6 407 870

4 370 759

49 357 173

3 419 440

16 190 004

35 567 084

2 572 111

30 020 674

493 884

10 769 089

5 019 377

2 961 127

3 256 748

5 843 903

40 750 757

217 000 000

6 407 870

4 370 759

49 357 173

3 419 440

16 190 004

35 567 084

2 572 111

30 020 674

493 884

10 769 089

5 019 377

2 961 127

3 256 748

5 843 903

1 551 959 787

1 058 579 817

1 564 775 527

1 067 321 335

11 954 105 611

12 052 819 957

828 174 343

3 921 152 573

8 614 202 123

622 954 634

835 013 223

3 953 532 581

8 685 336 291

628 098 856

7 270 884 126

7 330 925 474

119 616 621

2 608 229 149

1 215 672 640

717 172 706

788 771 027

1 415 369 302

120 604 389

2 629 767 327

1 225 711 394

723 094 960

795 284 523

1 427 057 108

9 951 167 866

40 750 757

9 869 666 352

217 000 000

52 556 510 811

52 990 510 811

0,0023

0,0023

0,5484

0,5529

L 242/12

EN

Official Journal of the European Union

26.9.2003

Correction of budgetary imbalances for the United Kingdom for 2002 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

TABLE 5

Description

Coefficient (%)

Amount

1. United Kingdom’s share (in %) of total non-capped VAT bases

2. United Kingdom’s share (in %) of total allocated expenditure

3. (1) — (2)

4. Total allocated expenditure

5. (3) x (4)

6. 0, 66 x (5) = initial amount
7. Benefit for the United Kingdom,(1)

8. Basic compensation for the United Kingdom = (6) — (7)
9. Windfall gains deriving from traditional own resources,(2)

10. Correction for the United Kingdom = (8) — (9)

19,41

8,76

10,65

76 696 823 549

8 166 644 119

5 389 985 118

311 835 284

5 078 149 835

45 079 614

5 033 070 221

(1) 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 resource and the

capping of VAT bases.

(2) 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 in the percentage

of traditional own resources that Member States retain to cover their collection costs.

26.9.2003

EN

Official Journal of the European Union

L 242/13

Calculation of the financing of the correction for the United Kingdom amounting to — EUR 5 033 070 221 (Chapter 1 5)

TABLE 6

Member State

Percentage share of
GNI base

Shares without the
United Kingdom

Shares without
Germany, the
Netherlands, Aus-
tria, Sweden and
the United King-
dom

Three quarters of
the share of Ger-
many, the Nether-
lands, Austria and
Sweden in column
2

Column 4 distrib-
uted in accordance
with column 3

Financing scale

Financing scale
applied to the cor-
rection

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (4) +
(5)

(7)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

2,95

2,01

22,75

1,58

7,46

16,39

1,19

13,83

0,23

4,96

2,31

1,36

1,50

2,69

United Kingdom

Total

18,78

100,00

The calculations are made to 15 decimal places.

3,64

2,48

28,00

1,94

9,19

20,18

1,46

17,03

0,28

6,11

2,85

1,68

1,85

3,32

0,00

6,09

4,15

0,00

3,25

15,38

33,79

2,44

28,52

0,47

0,00

0,00

2,81

3,09

0,00

0,00

- 21,00

- 4,58

- 2,14

- 2,49

1,84

1,25

0,00

0,98

4,65

10,21

0,74

8,62

0,14

0,00

0,00

0,85

0,93

0,00

0,00

5,47

3,73

7,00

2,92

275 544 428

187 946 732

352 367 653

147 039 136

13,83

696 185 399

30,39

1 529 418 106

2,20

110 603 174

25,65

1 290 917 217

0,42

1,53

0,71

2,53

2,78

0,83

0,00

21 237 466

76 882 003

35 834 025

127 331 227

140 043 230

41 720 425

0

100,00

100,00

- 30,21

30,21

100,00

5 033 070 221

L 242/14

EN

Official Journal of the European Union

26.9.2003

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26.9.2003

EN

Official Journal of the European Union

L 242/15

Title

Heading

Budget 2003

Supplementary and
amending budget No 2

New amount

B. TOTAL REVENUE

1

2

3

4

5

6

7

8

9

OWN RESOURCES

95 665 576 864

- 6 413 481 988

89 252 094 876

ADJUSTMENT OF COLLECTION COSTS

—

—

SURPLUSES, BALANCES AND ADJUSTMENTS

1 000 000 000

+ 6 413 481 988

7 413 481 988

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

608 077 032

608 077 032

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE
INSTITUTIONS

95 473 696

95 473 696

CONTRIBUTIONS TO COMMUNITY PROGRAMMES, REPAYMENT OF EXPEN-
DITURE, REVENUE FROM SERVICES RENDERED AGAINST PAYMENT, CON-
TRIBUTIONS IN CONNECTION WITH THE EUROPEAN ECONOMIC AREA
AND OTHER AGREEMENTS, FINANCIAL CORRECTIONS AND OTHER CON-
TRIBUTIONS OR REFUNDS

INTEREST ON LATE PAYMENTS AND FINES

BORROWING-AND-LENDING OPERATIONS

MISCELLANEOUS REVENUE

90 601 701

p.m.

21 681 805

21 526 000

90 601 701

p.m.

21 681 805

21 526 000

GRAND TOTAL

97 502 937 098

—

97 502 937 098

L 242/16

EN

Official Journal of the European Union

26.9.2003

TITLE 1

OWN RESOURCES

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST

SUBPARAGRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

Article
Item

Heading

Budget 2003

Supplementary and
amending budget No 2

New amount

CHAPTER 1 4

1 4 0

1 4 0 0

Own resources based on gross national income pursuant to Article 2(1)(d) and
Article 6 of Decision 2000/597/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(d) of Deci-
sion 2000/597/EC, Euratom, with the exception of those corresponding to the
European Agricultural Guidance and Guarantee Fund Guarantee Section mon-
etary reserve, the reserve for loan guarantees and the reserve for emergency aid

58 969 992 799

- 6 413 481 988

52 556 510 811

Article 1 4 0 — Total

59 403 992 799

- 6 413 481 988

52 990 510 811

CHAPTER 1 4 — TOTAL

59 403 992 799

- 6 413 481 988

52 990 510 811

Title 1 — Total

95 665 576 864

- 6 413 481 988

89 252 094 876

26.9.2003

EN

Official Journal of the European Union

L 242/17

TITLE 1

OWN RESOURCES

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND THE FIRST SUBPARA-
GRAPH OF ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0

1 4 0 0

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

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 European Agricultural Guidance and Guarantee Fund Guarantee Section monetary reserve, the reserve for loan guaran-
tees and the reserve for emergency aid

Budget 2003

Supplementary and amending budget No 2

New amount

58 969 992 799

- 6 413 481 988

52 556 510 811

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 Member States’ gross national income for this
financial year is 0,5484 %.

Member States

Budget 2003

Supplementary and
amending budget No
2

New amount

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

1 741 345 763

- 189 385 976

1 551 959 787

1 187 758 533

- 129 178 716

1 058 579 817

13 412 867 615

- 1 458 762 004

11 954 105 611

929 236 631

- 101 062 288

828 174 343

4 399 651 640

- 478 499 067

3 921 152 573

9 665 395 007

- 1 051 192 884

8 614 202 123

698 973 918

- 76 019 284

622 954 634

8 158 151 634

- 887 267 508

7 270 884 126

134 213 462

- 14 596 841

119 616 621

2 926 511 897

- 318 282 748

2 608 229 149

1 364 021 426

- 148 348 786

1 215 672 640

804 689 441

885 024 920

- 87 516 735

- 96 253 893

717 172 706

788 771 027

1 588 087 114

- 172 717 812

1 415 369 302

United Kingdom

11 074 063 798

- 1 204 397 446

9 869 666 352

Item 1 4 0 0 — Total

58 969 992 799

- 6 413 481 988

52 556 510 811

L 242/18

EN

Official Journal of the European Union

26.9.2003

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Article
Item

Heading

Budget 2003

Supplementary and
amending budget No 2

New amount

CHAPTER 3 0

3 0 0

Surplus available from the preceding financial year

1 000 000 000

6 413 481 988

7 413 481 988

CHAPTER 3 0 — TOTAL

1 000 000 000

+ 6 413 481 988

7 413 481 988

Title 3 — Total

1 000 000 000

+ 6 413 481 988

7 413 481 988

GRAND TOTAL

97 502 937 098

—

97 502 937 098

26.9.2003

EN

Official Journal of the European Union

L 242/19

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

Surplus available from the preceding financial year

Budget 2003

Supplementary and amending budget No 2

New amount

1 000 000 000

+ 6 413 481 988

7 413 481 988

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

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 15 thereof.

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue
expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a
letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set
out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following
financial year through a supplementary and/or amending budget.

A deficit is entered in Chapter B0-3 0 of the statement of expenditure of section III ‘Commission’.