2004/886/EC, Euratom: Final Adoption of amending budget No 7 of the European Union for the financial year 2004
Date: 2004-09-14
Institutions: European Parliament
Subjects: Community budget, amending budget

28.12.2004

EN

Official Journal of the European Union

L 383/1

II

(Acts whose publication is not obligatory)

EUROPEAN PARLIAMENT

FINAL ADOPTION
of amending budget No 7 of the European Union
for the financial year 2004

(2004/886/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 gene-
ral budget of the European Communities, and in particular Articles 37 and 38 thereof, on the Financial Regulation applicable to the gene-
ral 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 preliminary draft amending budget No 7/2004 of the European Union for the financial year 2004 presented by the Com-
mission on 12 May 2004,

Having regard to draft amending budget No 7/2004 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,

(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).

L 383/2

EN

Official Journal of the European Union

28.12.2004

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:

Amending budget No 7 of the European Union for the financial year 2004 has been finally adopted.

Sole Article

Done at Strasbourg, 14 September 2004.

The President
J. P. BORRELL FONTELLES

28.12.2004

EN

Official Journal of the European Union

L 383/3

AMENDING BUDGET NO 7 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2004

CONTENTS

Page

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

28.12.2004

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Official Journal of the European Union

L 383/5

A. FINANCING OF THE GENERAL BUDGET

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

2. Structural operations

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession aid

8. Compensations

45 693 285 000

30 822 302 882

7 510 377 641

4 950 907 978

6 121 313 544

442 000 000

2 856 200 000

1 409 545 056

44 780 450 000

28 173 097 000

6 198 406 000

4 694 010 314

5 381 971 098

434 000 000

2 862 902 686

—

Total expenditure (3)

99 805 932 101

92 524 837 098

+ 2,04 %

+ 9,40 %

+ 21,17

+ 5,47

+ 13,74

+ 1,84

– 0,23

+ 100,00

+ 7,87

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

L 383/6

EN

Official Journal of the European Union

28.12.2004

REVENUE

Description

Budget 2004 (1)

Budget 2003 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

816 400 822

837 078 989

Surplus available from the preceding financial year
(Chapter 3 0, Article 3 0 0)

5 469 843 706

7 413 481 988

– 2,47

– 26,22

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

Section

chapters

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)

p.m.

p.m.

p.m.

p.m.

263 330 000

– 100,00

p.m.

Total revenue for Titles 3 to 9

6 286 244 528

8 513 890 977

Net amount of customs duties, agricultural duties
and sugar levies (Chapters 1 0, 1 1 and 1 2)

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

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 (3)

Total revenue (4)

11 373 825 000

10 906 200 000

14 324 133 088

21 748 030 275

67 821 729 485

51 356 715 846

93 519 687 573

99 805 932 101

84 010 946 121

92 524 837 098

– 26,16

+ 4,29

– 34,14

+ 32,06

+ 11,32

+ 7,87

(1) Including ABs 1, 2, 3, 4, 5 and 6/2004.
(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 own resources for draft budget 2004 are determined on the basis of the budget forecasts adopted at the 128th meeting of the Advisory Com-

mittee on Own Resources on 23 April 2003.

(4) 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’.

28.12.2004

EN

Official Journal of the European Union

L 383/7

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)

1 % of gross
national income

1 % of reduced
gross national
income (2)

Capping rate
(in %)

(1)

(2)

(3)

Belgium

1 136 005 000

2 851 850 000

2 851 850 000

Czech Republic

251 390 334

754 171 000

502 780 667

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

769 837 000

1 965 545 000

1 965 545 000

9 862 567 000

21 995 480 000 21 995 480 000

25 609 667

76 829 000

51 219 333

839 136 000

1 636 305 000

1 636 305 000

4 384 805 000

7 692 360 000

7 692 360 000

7 592 565 000

16 322 194 000 16 322 194 000

669 530 000

1 191 290 000

1 191 290 000

5 111 376 000

13 484 519 000 13 484 519 000

40 534 334

121 603 000

81 068 667

27 922 000

96 620 000

64 413 333

Lithuania

55 132 000

165 396 000

110 264 000

Luxembourg

148 070 000

210 860 000

210 860 000

Hungary

Malta

243 472 334

730 417 000

486 944 667

14 767 000

44 301 000

29 534 000

Netherlands

2 284 080 000

4 749 115 000

4 749 115 000

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

1 079 955 000

2 271 675 000

2 271 675 000

638 935 667

1 916 807 000

1 277 871 333

854 964 000

1 367 850 000

1 367 850 000

90 193 000

270 579 000

180 386 000

109 203 334

327 610 000

218 406 667

610 760 000

1 491 690 000

1 491 690 000

1 149 065 000

2 731 903 000

2 731 903 000

United Kingdom 8 311 547 000

16 925 413 000 16 925 413 000

(4)

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

1 % of reduced
gross national
income multiplied
by capping rate

1 % of capped
VAT
base (3), (4)

Member States
whose VAT
base is capped

(5)

(6)

(7)

1 425 925 000

1 136 005 000

251 390 334

251 390 334

982 772 500

769 837 000

10 997 740 000

9 862 567 000

25 609 667

25 609 667

818 152 500

818 152 500

3 846 180 000

3 846 180 000

8 161 097 000

7 592 565 000

Czech
Republic

Estonia

Greece

Spain

595 645 000

595 645 000

Ireland

6 742 259 500

5 111 376 000

40 534 334

40 534 334

Cyprus

32 206 667

27 922 000

55 132 000

55 132 000

Lithuania

105 430 000

105 430 000

Luxembourg

243 472 334

243 472 334

Hungary

14 767 000

14 767 000

Malta

2 374 557 500

2 284 080 000

1 135 837 500

1 079 955 000

638 935 667

638 935 667

683 925 000

683 925 000

90 193 000

90 193 000

109 203 334

109 203 334

745 845 000

610 760 000

1 365 951 500

1 149 065 000

8 462 706 500

8 311 547 000

Poland

Portugal

Slovenia

Slovakia

Total 46 301 421 670 101 392 382 000 99 890 937 667

49 945 468 837 45 454 249 170

(1) The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia. As with the GNI, a reduction

of one third has been applied to Latvia’s base to take account of the fact that the Accession Treaty took effect on 1 May 2004.

(2) 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.

(3) The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia. As with the GNI, a reduction

of one third has been applied to Latvia’s base to take account of the fact that the Accession Treaty took effect on 1 May 2004.

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

L 383/8

EN

Official Journal of the European Union

28.12.2004

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 / (EU capped VAT base – UK capped VAT base)] × 1/4
× United Kingdom correction

Example: Germany:

Germany’s theoretical VAT contribution = 9 862 567 000 / (45 454 249 170 – 8 311 547 000) × 1/4 × 4 659 749 907 =
309 327 896,033845

(2) calculation of the frozen rate

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

Frozen rate = 4 659 749 907 – (309 327 896,033845 + 71 637 501,7551702 + 33 871 527,3580631 +
36 039 081,7984942)] / [45 454 249 170 – (8 311 547 000 + 9 862 567 000 + 2 284 080 000 + 1 079 955 000 +
1 149 065 000)]

Frozen rate = 0,184867017976958 %

Uniform rate

0,50 % – 0,184867017976958 % = 0,315132982023042 %

28.12.2004

EN

Official Journal of the European Union

L 383/9

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 (1)

Maximum VAT call rate (in %)

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

United Kingdom

(1)

1 136 005 000

251 390 334

769 837 000

9 862 567 000

25 609 667

818 152 500

3 846 180 000

7 592 565 000

595 645 000

5 111 376 000

40 534 334

27 922 000

55 132 000

105 430 000

243 472 334

14 767 000

2 284 080 000

1 079 955 000

638 935 667

683 925 000

90 193 000

109 203 334

610 760 000

1 149 065 000

8 311 547 000

(2)

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

0,50

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

0,315132982

357 992 643

79 221 386

242 601 029

3 108 020 149

8 070 451

257 826 837

1 212 058 173

2 392 667 650

187 707 385

1 610 763 161

12 773 706

8 799 143

17 373 912

33 224 470

76 726 163

4 653 569

719 788 942

340 329 440

201 349 702

215 527 325

28 422 789

34 413 572

192 470 620

362 108 280

2 619 242 591

14 324 133 088

Total

45 454 249 170

(1) The VAT bases of the new Member States have been estimated as though they are capped except in the case of Latvia.

L 383/10

EN

Official Journal of the European Union

28.12.2004

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)

TABLE 3

Member State

1 % of reduced gross national
income (1)

Uniform rate of ‘additional base’‚ own
resources

‘Additional base’ own resources at
uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Total

2 851 850 000

502 780 667

1 965 545 000

21 995 480 000

51 219 333

1 636 305 000

7 692 360 000

16 322 194 000

1 191 290 000

13 484 519 000

81 068 667

64 413 333

110 264 000

210 860 000

486 944 667

29 534 000

4 749 115 000

2 271 675 000

1 277 871 333

1 367 850 000

180 386 000

218 406 667

1 491 690 000

2 731 903 000

16 925 413 000

99 890 937 667

0,6789578 (2)

1 936 285 751

341 366 847

1 334 522 074

14 934 002 315

34 775 765

1 110 982 014

5 222 787 684

11 082 080 636

808 835 616

9 155 419 112

55 042 202

43 733 934

74 864 601

143 165 038

330 614 871

20 052 339

3 224 448 587

1 542 371 420

867 620 686

928 712 402

122 474 478

148 288 906

1 012 794 534

1 854 846 802

11 491 640 871

67 821 729 485

(1) 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.

(2) Calculation of rate: (67 821 729 485) / (99 890 937 667) = 0,678957782047186 %

28.12.2004

EN

Official Journal of the European Union

L 383/11

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

Reserve for emergency aid.

GNI own resources excluding
reserves

GNI own resources at uniform
rate

(1)

(2)

(3)

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

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

6 309 470

1 112 358

4 348 597

48 663 087

113 318

3 620 182

17 018 677

36 111 433

2 635 625

29 833 324

179 357

142 509

243 949

466 509

1 077 323

65 341

10 507 003

5 025 883

2 827 179

3 026 249

399 088

483 206

3 300 234

6 044 097

6 309 470

1 112 358

4 348 597

48 663 087

113 318

3 620 182

17 018 677

36 111 433

2 635 625

29 833 324

179 357

142 509

243 949

466 509

1 077 323

65 341

10 507 003

5 025 883

2 827 179

3 026 249

399 088

483 206

3 300 234

6 044 097

1 923 666 811

339 142 131

1 325 824 880

1 936 285 751

341 366 847

1 334 522 074

14 836 676 141

14 934 002 315

34 549 129

1 103 741 650

5 188 750 330

34 775 765

1 110 982 014

5 222 787 684

11 009 857 770

11 082 080 636

803 564 366

9 095 752 464

54 683 488

43 448 916

74 376 703

142 232 020

328 460 225

19 921 657

3 203 434 581

1 532 319 654

861 966 328

922 659 904

121 676 302

147 322 494

1 006 194 066

1 842 758 608

808 835 616

9 155 419 112

55 042 202

43 733 934

74 864 601

143 165 038

330 614 871

20 052 339

3 224 448 587

1 542 371 420

867 620 686

928 712 402

122 474 478

148 288 906

1 012 794 534

1 854 846 802

United Kingdom

Total

Percentage of 1 % of
reduced GNI (1)

37 446 002

221 000 000

37 446 002

221 000 000

11 416 748 867

11 491 640 871

67 379 729 485

67 821 729 485

0,0022

0,0022

0,6745

0,6790

(1) 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.

L 383/12

EN

Official Journal of the European Union

28.12.2004

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

TABLE 5

Description

Coefficient (%) (1)

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) × (4)

6. 0,66 × (5) = initial amount

7. Benefit for the United Kingdom (2)

8. Basic compensation for the United Kingdom = (6) – (7)

9. Windfall gains deriving from traditional own resources (3)

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

19,27 %

8,88 %

10,38 %

78 012 899 288

8 101 226 495

5 346 809 487

620 520 210

4 726 289 277

66 539 370

4 659 749 907

(1) Rounded figures.
(2) 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.

(3) 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.

28.12.2004

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Official Journal of the European Union

L 383/13

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 4 659 749 907 (Chapter 1 5)

TABLE 6

Member State

Percentage share
of
reduced GNI
baseéduites (1)

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)

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

2,85

0,50

1,97

22,02

0,05

1,64

7,70

16,34

1,19

13,50

0,08

0,06

0,11

0,21

0,49

0,03

4,75

2,27

1,28

1,37

0,18

0,22

1,49

2,73

United Kingdom

Total

16,94

100,00

3,44

0,61

2,37

26,51

0,06

1,97

9,27

19,67

1,44

16,25

0,10

0,08

0,13

0,25

0,59

0,04

5,72

2,74

1,54

1,65

0,22

0,26

1,80

3,29

0,00

5,57

0,98

3,84

0,00

0,10

3,19

15,02

31,87

2,33

26,33

0,16

0,13

0,22

0,41

0,95

0,06

0,00

0,00

2,49

2,67

0,35

0,43

2,91

0,00

0,00

– 19,88

– 4,29

– 2,05

– 2,47

1,60

0,28

1,10

0,00

0,03

0,92

4,31

9,15

0,67

7,56

0,05

0,04

0,06

0,12

0,27

0,02

0,00

0,00

0,72

0,77

0,10

0,12

0,84

0,00

0,00

(7)

234 639 250

41 366 860

161 717 483

308 843 451

4 214 130

134 628 882

5,04

0,89

3,47

6,63

0,09

2,89

13,58

632 897 796

28,82

1 342 927 347

2,10

98 014 760

23,81

1 109 454 362

0,14

0,11

0,19

0,37

0,86

0,05

1,43

0,68

2,26

2,42

0,32

0,39

2,63

0,82

0,00

6 670 018

5 299 681

9 072 098

17 348 750

40 063 934

2 429 944

66 683 385

31 897 096

105 138 339

112 541 437

14 841 466

17 969 661

122 730 516

38 359 261

0

100,00

100,00

– 28,70

28,70

100,00

4 659 749 907

(1) 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.

The calculations are made to 15 decimal places.

L 383/14

EN

Official Journal of the European Union

28.12.2004

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1
(

28.12.2004

EN

Official Journal of the European Union

L 383/15

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Budget 2004

Amending budget
No. 7

New amount

OWN RESOURCES

98 989 531 279

– 5 469 843 706

93 519 687 573

ADJUSTMENT OF COLLECTION COSTS

SURPLUSES, BALANCES AND ADJUSTMENTS

—

p.m.

—

5 469 843 706

5 469 843 706

MISCELLANEOUS COMMUNITY TAXES, LEVIES AND DUES

680 351 477

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION
OF THE INSTITUTIONS

66 496 286

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

INTEREST ON LATE PAYMENTS AND FINES

BORROWING-AND-LENDING OPERATIONS

MISCELLANEOUS REVENUE

200 000

p.m.

25 863 805

43 489 254

680 351 477

66 496 286

200 000

p.m.

25 863 805

43 489 254

GRAND TOTAL

99 805 932 101

0

99 805 932 101

1

2

3

4

5

6

7

8

9

L 383/16

EN

Official Journal of the European Union

28.12.2004

TITLE 1

OWN RESOURCES

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

CLE 6 OF DECISION 2000/597/EC, EURATOM

Article
Item

1 4 0

1 4 0 0

Heading

Budget 2004

Amending budget
No. 7

New amount

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

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

72 849 573 191

– 5 469 843 706

67 379 729 485

Article 1 4 0 — Total

73 291 573 191

– 5 469 843 706

67 821 729 485

CHAPTER 1 4 — TOTAL

73 291 573 191

– 5 469 843 706

67 821 729 485

Title 1 — Total

98 989 531 279

– 5 469 843 706

93 519 687 573

28.12.2004

EN

Official Journal of the European Union

L 383/17

TITLE 1

OWN RESOURCES

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

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 reserve for loan guarantees and the reserve for emergency aid

Budget 2004

Amending budget No. 7

New amount

72 849 573 191

– 5 469 843 706

67 379 729 485

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 0,6745 %.

Member State

Budget 2004

Amending budget No 7

New amount

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Item 1 4 0 0 — Total

2 079 828 862

366 673 474

1 433 454 503

16 041 108 100

37 353 805

1 193 342 697

5 609 969 791

11 903 631 042

868 797 212

9 834 139 881

59 122 659

46 976 071

80 414 556

153 778 325

355 124 418

21 538 885

3 463 487 369

1 656 712 391

931 940 208

997 560 850

131 553 907

159 282 041

1 087 876 262

1 992 352 583

12 343 553 299

72 849 573 191

– 156 162 051

– 27 531 343

– 107 629 623

1 923 666 811

339 142 131

1 325 824 880

– 1 204 431 959

14 836 676 141

– 2 804 676

– 89 601 047

– 421 219 461

– 893 773 272

– 65 232 846

– 738 387 417

– 4 439 171

– 3 527 155

– 6 037 853

– 11 546 305

– 26 664 193

– 1 617 228

– 260 052 788

– 124 392 737

– 69 973 880

– 74 900 946

– 9 877 605

– 11 959 547

– 81 682 196

– 149 593 975

– 926 804 432

– 5 469 843 706

34 549 129

1 103 741 650

5 188 750 330

11 009 857 770

803 564 366

9 095 752 464

54 683 488

43 448 916

74 376 703

142 232 020

328 460 225

19 921 657

3 203 434 581

1 532 319 654

861 966 328

922 659 904

121 676 302

147 322 494

1 006 194 066

1 842 758 608

11 416 748 867

67 379 729 485

L 383/18

EN

Official Journal of the European Union

28.12.2004

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Article
Item

CHAPTER 3 0

Heading

3 0 0

Surplus available from the preceding financial year

CHAPTER 3 0 — TOTAL

Budget 2004

Amending budget
No. 7

New amount

p.m.

p.m.

5 469 843 706

5 469 843 706

5 469 843 706

5 469 843 706

Title 3 — Total

p.m.

5 469 843 706

5 469 843 706

GRAND TOTAL

99 805 932 101

0

99 805 932 101

28.12.2004

EN

Official Journal of the European Union

L 383/19

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 2004

p.m.

Amending budget No. 7

New amount

5 469 843 706

5 469 843 706

Remarks

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 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 accor-
dance 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 an amending budget.

A deficit is entered in Item 27 02 01 of the statement of expenditure of section III ‘Commission’.