2004/887/EC, Euratom: Final Adoption of amending budget No 8 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 383/21

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

(2004/887/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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

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

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 (1) on the Financial Regulation applicable to the 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 Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own
resources (5),

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

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

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

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

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing
the European Atomic Energy Community having thus been completed,

DECLARES:

Amending budget No 8 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

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 53, 23.2.2004, p. 1.
(3) OJ C 105, 30.4.2004, p. 9.
(4) OJ C 172, 18.6.1999, p. 1. Agreement as amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147, 14.6.2003,

p. 25).

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

28.12.2004

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Official Journal of the European Union

L 383/23

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

CONTENTS

Page

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

28.12.2004

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Official Journal of the European Union

L 383/25

A. FINANCEMENT DU BUDGET GÉNÉRAL

Appropriations to be covered during the financial year 2004 pursuant to Article 1 of Council Decision 2000/597/EC,
Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description

Budget 2004 (1)

Budget 2003 (2)

Change (%)

1. Agriculture

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 6 and PDAB 7/2004.
(2) The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.
(3) The third paragraph of Article 268 of the Treaty establishing the European Community reads: ‘The revenue and expenditure shown in the budget

shall be in balance’.

L 383/26

EN

Official Journal of the European Union

28.12.2004

Description

Budget 2004 (1)

Budget 2003 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

816 400 822

837 078 989

REVENUE

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

5 469 843 706

7 413 481 988

p.m.

p.m.

– 2,47

– 26,22

223 160 000

263 330 000

– 15,25

p.m.

p.m.

Total revenue for Titles 3 to 9

6 509 404 528

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)

11 206 875 000

10 906 200 000

13 579 913 763

21 748 030 275

68 509 738 810

51 356 715 846

93 296 527 573

99 805 932 101

84 010 946 121

92 524 837 098

–23,54

+ 2,76

– 37,56

+ 33,40

+ 11,05

+7,87

(1) Including ABs 1, 2, 3, 4, 5 6 and PDAB 7/2004.
(2) The figures in this column correspond to those in the 2003 budget (OJ L 54, 28.2.2003) plus amending budgets 1, 2, 3, 4, 5, 6 and 7/2003.
(3) The own resources for draft budget 2004 are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Com-

mittee on Own Resources on 20 April 2004.

(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 383/27

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 reduced
non–
capped VAT
base (1)

1 % of gross
national income

1 % of reduced
gross national
income (2)

Capping
rate
(in %)

1 % of reduced
gross national
income multiplied
by capping rate t

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

Member States
whose VAT
base is capped

Belgium

Czech
Republic

(1)

(2)

(3)

(4)

1 132 980 000

1 132 980 000

2 825 190 000

2 825 190 000

422 185 000

281 456 667

790 620 000

527 080 000

Denmark

751 886 000

751 886 000

1 928 917 000

1 928 917 000

Germany

9 451 381 000

9 451 381 000

21 696 270 000 21 696 270 000

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

48 159 000

32 106 000

77 069 000

51 379 333

897 770 000

897 770 000

1 646 135 000

1 646 135 000

4 571 090 000

4 571 090 000

7 841 620 000

7 841 620 000

7 575 510 000

7 575 510 000

16 112 960 000 16 112 960 000

657 675 000

657 675 000

1 179 773 000

1 179 773 000

5 511 310 000

5 511 310 000

13 338 450 000 13 338 450 000

94 920 000

63 280 000

120 306 000

80 204 000

41 803 000

27 868 667

95 382 000

63 588 000

Lithuania

76 782 000

51 188 000

170 165 000

113 443 333

Luxembourg

160 257 000

160 257 000

220 670 000

220 670 000

Hungary

378 425 000

252 283 333

731 932 000

487 954 667

Malta

27 580 000

18 386 667

44 080 000

29 386 667

Netherlands

2 220 805 000

2 220 805 000

4 599 995 000

4 599 995 000

1 065 330 000

1 065 330 000

2 289 350 000

2 289 350 000

970 307 000

646 871 333

1 819 610 000

1 213 073 333

841 380 000

841 380 000

1 319 570 000

1 319 570 000

144 988 000

96 658 667

255 496 000

170 330 667

143 215 000

95 476 667

316 358 000

210 905 333

641 720 000

641 720 000

1 471 320 000

1 471 320 000

1 210 952 000

1 210 952 000

2 788 731 000

2 788 731 000

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

United
Kingdom

(5)

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

(6)

(7)

(8)

1 412 595 000

1 132 980 000

263 540 000

263 540 000

964 458 500

751 886 000

10 848 135 000

9 451 381 000

Czech
Republic

25 689 667

25 689 667 Estonia

823 067 500

823 067 500 Greece

3 920 810 000

3 920 810 000 Spain

8 056 480 000

7 575 510 000

589 886 500

589 886 500 Ireland

6 669 225 000

5 511 310 000

40 102 000

40 102 000 Cyprus

31 794 000

27 868 667

56 721 667

51 188 000

110 335 000

110 335 000 Luxembourg

243 977 334

243 977 334 Hungary

14 693 334

14 693 334 Malta

2 299 997 500

2 220 805 000

1 144 675 000

1 065 330 000

606 536 667

606 536 667 Poland

659 785 000

659 785 000 Portugal

85 165 334

85 165 334 Slovenia

105 452 667

95 476 667

735 660 000

641 720 000

1 394 365 500

1 210 952 000

8 457 364 000

8 457 364 000

16 774 645 000 16 774 645 000

50

8 387 322 500

8 387 322 500

United
Kingdom

Total 47 495 774 000 46 712 986 001 100 454 614 000 98 980 941 333

49 490 470 670 45 507 318 170

(1) The VAT bases of the ten new Member States have been reduced by one third to limit their contributions in view of the fact that the Accession

Treaty took effect on 1 May 2004.

(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) As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Acces-

sion Treaty took effect on 1 May 2004.

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

L 383/28

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 / (EU25 capped VAT base – UK capped VAT
base)]×1/4×United Kingdom correction

Example: Germany:

Germany’s theoretical VAT contribution = 9 451 381 000 / (45 507 318 170 – 8 387 322 500) × 1/4 × 5 391 559 038 =
343 195 613

2) Calculation of the frozen rate:

Frozen rate1 = [UK correction– theoretical VAT contributions (D + NL + A + S)] / [EU25 capped VAT base – capped VAT bases
(UK+ D + NL + A + S)]

Frozen rate1 = [5 391 559 038 – (343 195 613 + 80 641 182 + 38 683 932 + 43 971 713)] / [45 507 318 170 –
(8 387 322 500 + 9 451 381 000 + 2 220 805 000 + 1 065 330 000 + 1 210 952 000)]

Frozen rate1 = 0,210821947849923 %

C. Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom

(Article 2(4)(b) of Decision 94/728/EC, Euratom]:

1) Calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 94/728/EC, Euratom, the financial contribution of Germany (DE) is restricted to two
thirds of its normal contribution.

Calculation formula for Germany:

Germany’s theoretical VAT contribution = [Germany’s capped VAT base / (EU15 capped VAT base — UK capped VAT
base)]×2/3×United Kingdom correction

28.12.2004

EN

Official Journal of the European Union

L 383/29

Example: Germany:

Germany’s theoretical VAT contribution = 9 451 381 000 / (44 053 080 500 – 8 387 322 500) × 2/3 × – 293 991 119 =
– 51 938 184

2) Calculation of the frozen rate:

Frozen rate2 = [UK correction– theoretical VAT contribution (D)] / [EU15 capped VAT base – capped VAT base (UK)]
Frozen rate2 = [– 293 991 119 – (–51938184)] / [44 053 080 500 – (8 387 322 500 + 9 451 381 000)]
Frozen rate2 = – 0,00923359477705029 %

Frozen rate tot = Frozen rate1 + Frozen rate2

Uniform rate = Maximum call rate – Frozen rate tot
0,50 % – 0,201588353072873 % = 0,298411646927127 %

L 383/30

EN

Official Journal of the European Union

28.12.2004

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 reduced capped VAT
base (1)

Maximum VAT call rate (in %)

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

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)

1 132 980 000

263 540 000

751 886 000

9 451 381 000

25 689 667

823 067 500

3 920 810 000

7 575 510 000

589 886 500

5 511 310 000

40 102 000

27 868 667

51 188 000

110 335 000

243 977 334

14 693 334

2 220 805 000

1 065 330 000

606 536 667

659 785 000

85 165 334

95 476 667

641 720 000

1 210 952 000

8 387 322 500

(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

Total

45 507 318 170

(3)

(4) = (1) × (3)

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

0,298411647

338 094 428

78 643 405

224 371 540

2 820 402 170

7 666 096

245 612 928

1 170 015 369

2 260 620 415

176 029 002

1 644 639 094

11 966 904

8 316 335

15 275 095

32 925 249

72 805 678

4 384 662

662 714 078

317 906 880

180 997 606

196 887 528

25 414 328

28 491 349

191 496 722

361 362 181

2 502 874 721

13579913763

(1) As with the GNI, a reduction of one third has been applied to the VAT bases of the new Member States to take account of the fact that the Acces-

sion Treaty took effect on 1 May 2004.

28.12.2004

EN

Official Journal of the European Union

L 383/31

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

2 825 190 000

527 080 000

1 928 917 000

21 696 270 000

51 379 333

1 646 135 000

7 841 620 000

16 112 960 000

1 179 773 000

13 338 450 000

80 204 000

63 588 000

113 443 333

220 670 000

487 954 667

29 386 667

4 599 995 000

2 289 350 000

1 213 073 333

1 319 570 000

170 330 667

210 905 333

1 471 320 000

2 788 731 000

16 774 645 000

98 980 941 333

0,6921508 (2)

1 955 457 550

364 818 849

1 335 101 466

15 017 090 875

35 562 247

1 139 373 675

5 427 583 642

11 152 598 330

816 580 839

9 232 218 984

55 513 264

44 012 486

78 519 895

152 736 919

337 738 218

20 340 005

3 183 890 270

1 584 575 459

839 629 691

913 341 446

117 894 509

145 978 297

1 018 375 331

1 930 222 423

11 610 584 140

68509738810

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

L 383/32

EN

Official Journal of the European Union

28.12.2004

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

6 307 952

1 176 839

4 306 795

48 442 414

114 717

3 675 413

17 508 401

35 976 261

2 634 142

29 781 465

179 076

141 976

253 291

492 702

1 089 482

65 613

10 270 653

5 111 553

2 708 493

2 946 274

380 306

470 900

3 285 094

6 226 548

6 307 952

1 176 839

4 306 795

48 442 414

114 717

3 675 413

17 508 401

35 976 261

2 634 142

29 781 465

179 076

141 976

253 291

492 702

1 089 482

65 613

10 270 653

5 111 553

2 708 493

2 946 274

380 306

470 900

3 285 094

6 226 548

1 942 841 646

362 465 171

1 326 487 876

1 955 457 550

364 818 849

1 335 101 466

14 920 206 047

15 017 090 875

35 332 813

1 132 022 849

5 392 566 840

35 562 247

1 139 373 675

5 427 583 642

11 080 645 808

11 152 598 330

811 312 555

9 172 656 054

55 155 112

43 728 534

78 013 313

151 751 515

335 559 254

20 208 779

3 163 348 964

1 574 352 353

834 212 705

907 448 898

117 133 897

145 036 497

1 011 805 143

1 917 769 327

816 580 839

9 232 218 984

55 513 264

44 012 486

78 519 895

152 736 919

337 738 218

20 340 005

3 183 890 270

1 584 575 459

839 629 691

913 341 446

117 894 509

145 978 297

1 018 375 331

1 930 222 423

United Kingdom

Total

Percentage of 1 % of
reduced GNI (1)

37 453 640

221 000 000

37 453 640

221 000 000

11 535 676 860

11 610 584 140

68 067 738 810

68509738810

0,0022

0,0022

0,6877

0,6922

(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.

28.12.2004

EN

Official Journal of the European Union

L 383/33

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)

18,50 %

7,68 %

10,82 %

82 025 811 437

8 875 351 609

5 857 732 062

447 826 885

5 409 905 177

18 346 139

5 391 559 038

(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.

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

Description

Coefficient (%) (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. Amount already entered in SAB 1/2000 and SAB 3/2001

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

18,71 %

10,43 %

8,28 %

74 700 969 031

6 183 698 001

4 081 240 681

– 51 336 943

4 132 577 623

4 426 568 742

– 293 991 119

(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.

L 383/34

EN

Official Journal of the European Union

28.12.2004

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

TABLE 6.1

Member State

Percentage share
of reduced GNI
base (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

0,53

1,95

21,92

0,05

1,66

7,92

16,28

1,19

13,48

0,08

0,06

0,11

0,22

0,49

0,03

4,65

2,31

1,23

1,33

0,17

0,21

1,49

2,82

United Kingdom

Total

16,95

100,00

3,44

0,64

2,35

26,39

0,06

2,00

9,54

19,60

1,44

16,23

0,10

0,08

0,14

0,27

0,59

0,04

5,60

2,78

1,48

1,61

0,21

0,26

1,79

3,39

0,00

5,56

1,04

3,79

0,00

0,10

3,24

15,43

31,70

2,32

26,24

0,16

0,13

0,22

0,43

0,96

0,06

0,00

0,00

2,39

2,60

0,34

0,41

2,89

0,00

0,00

– 19,79

– 4,20

– 2,09

– 2,54

1,59

0,30

1,09

0,00

0,03

0,93

4,42

9,07

0,66

7,51

0,05

0,04

0,06

0,12

0,27

0,02

0,00

0,00

0,68

0,74

0,10

0,12

0,83

0,00

0,00

(7)

271 066 206

50 571 316

185 072 230

355 741 367

4 929 651

157 940 375

5,03

0,94

3,43

6,60

0,09

2,93

13,95

752 373 534

28,67

1 545 977 063

2,10

113 194 720

23,74

1 279 773 409

0,14

0,11

0,20

0,39

0,87

0,05

1,40

0,70

2,16

2,35

0,30

0,38

2,62

0,85

0,00

7 695 268

6 101 026

10 884 455

21 172 445

46 817 389

2 819 539

75 423 495

37 537 166

116 389 760

126 607 709

16 342 578

20 235 562

141 167 543

45 725 232

0

100,00

100,00

– 28,62

28,62

100,00

5 391 559 038

(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.

28.12.2004

EN

Official Journal of the European Union

L 383/35

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

TABLE 6.2

Member State

Percentage share
of reduced GNI
base

Shares without
the United
Kingdom

Shares without
Germany and the
United Kingdom

1/3 of the share
of Germany in
column 2

Column 4
distributed in
accordance with
column 3

Financing
scale

Financing scale
applied to the
correction

(1)

(2)

(3)

(4)

(5)

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

(7)

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

2,94

2,01

22,59

1,71

8,17

16,78

1,23

13,89

0,23

4,79

2,38

1,37

1,53

2,90

United Kingdom

Total

17,47

100,00

The calculations are made to 15 decimal places.

– 9,12

3,56

2,43

27,37

2,08

9,89

20,33

1,49

16,83

0,28

5,80

2,89

1,66

1,86

3,52

0,00

4,91

3,35

0,00

2,86

13,62

27,99

2,05

23,17

0,38

7,99

3,98

2,29

2,56

4,84

0,00

100,00

100,00

– 9,12

0,45

0,31

0,00

0,26

1,24

2,55

0,19

2,11

0,03

0,73

0,36

0,21

0,23

0,44

0,00

9,12

4,01

2,74

– 11 795 938

– 8 053 754

18,25

– 53 651 236

2,34

– 6 873 062

11,14

– 32 740 901

22,88

– 67 276 001

1,68

– 4 925 874

18,94

– 55 691 665

0,31

6,53

3,25

1,87

2,09

3,96

0,00

– 921 357

– 19 206 233

– 9 558 660

– 5 509 564

– 6 143 162

– 11 643 712

0

100,00

– 293 991 119

L 383/36

EN

Official Journal of the European Union

28.12.2004

7

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6
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6
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5
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8
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6
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4
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8
9

4
3
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8
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7
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4

5
3
3
6
1
3
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2
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5
5
1
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5

4
0
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6
6
9
1
1

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7
3
9

0
0
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1
6

0
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0
5
7
4
8

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0
0
5
5
5

3
1
3
3
1
0
8
7

5
9
0
5
7
2
5
1

0
0
0
5
7
7
0
2

0
0
0
0
5
7
8
1

5
1
5
1
5
7
1
5
1

9
4
2
5
2
9
2
3

0
0
0
5
7
6
2
1

0
0
0
5
2
5
2
1

9
8
3
7
1
8
6
4

4
6
9
8
7
1
2

4
5
2
9
5
5
5
3
3

8
7
6
5
0
8
2
7

0
0
0
0
5
3
1
9

0
0
0
0
0
5
2
8

9
3
5
9
1
8
2

6
2
2
1
3
1

9
7
7
8
0
2
0
2

2
6
6
4
8
3
4

0
0
0
5
2
9
5

0
0
0
5
2
3
5

0

0

0

0

0

0

0
0
0
0
0
9

0
0
0
0
0
6

0
0
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5
1

0
0
0
5
2
0
2

0
0
0
0
5
8
8

0
0
0
0
0
6

7
5
0
2
4
5
9
3
2
1

0

0
6
7
9
8
3
6
1
1

6
8
9
6
1
4
5

5
0
7
2
1
2
4
3
8

6
0
6
7
9
9
0
8
1

0
0
0
5
2
5
2
0
1

0
0
0
5
2
6
2
9

0

0
9
6
0
5
8
8
9
0
2

5
5
1
0
1
6
2
–

6
0
5
8
7
9
7
2

6
0
1
3
2
2
0
1

3
5
3
2
5
3
4
7
5
1

0
8
8
6
0
9
7
1
3

0
0
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0
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1
7
1

0
0
0
0
5
7
3
5
1

0
0
0
5
7
6
9

0
0
0
5
7
5
7

0
0
0
0
0
9
9

0
2
4
5
2
8
6
2
3
1

9
9
6
1
0
4
1
–

5
4
1
8
9
0
1
2
1

8
4
5
2
9
8
5

8
9
8
8
4
4
7
0
9

8
2
5
7
8
8
6
9
1

0
0
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0
0
9
6
9

0
0
0
0
0
2
2
8

0
0
0
5
7
3

0
0
0
5
2
3
4
1

7
4
0
5
2
4
0
2
1
5

3
6
5
1
7
1
9
–

2
6
2
7
1
2
6
5

6
0
3
1
4
5
0
2

4
6
9
8
4
3
3
6
1
3

8
7
0
4
1
7
2
6
6

0
0
0
5
7
7
6
2
2
1

0
0
0
5
2
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1
6
0
1

0
0
0
0
0
7
3
2

0
0
0
0
5
0
2
4
1

5
1
4
1
0
6
6
7
1

8
0
2
0
3
4
3
2
2

0

0

8
7
5
2
4
3
6
1

2
6
5
5
3
2
0
2

2
1
6
0
6
7

0
0
8
1
4
9

7
9
8
3
3
1
7
1
1

8
2
3
4
1
4
5
2

0
0
0
0
5
9
6
1

0
0
0
0
0
3
5
1

7
9
4
6
3
0
5
4
1

9
4
3
1
9
4
8
2

0
0
0
5
2
7
8
2

0
0
0
0
5
9
5
2

0

0

7
8
7
0
1
2
0
2
4
1

7
4
6
5
3
2
2
–

1
8
3
4
2
0
5
3
1

8
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28.12.2004

EN

Official Journal of the European Union

L 383/37

GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Budget 2004

Amending budget
No. 8

New amount

OWN RESOURCES

93 519 687 573

– 223 160 000

93 296 527 573

ADJUSTMENT OF COLLECTION COSTS

—

—

SURPLUSES, BALANCES AND ADJUSTMENTS

5 469 843 706

223 160 000

5 693 003 706

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 383/38

EN

Official Journal of the European Union

28.12.2004

TITLE 1

OWN RESOURCES

CHAPTER 1 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN
RESPECT OF TRADE WITH NON–MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL
POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM)

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

EURATOM

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECI-

SION 2000/597/EC, EURATOM

Article
Item

1 0 0

1 0 0 0

Heading

Budget 2004

Amending budget
No. 8

New amount

CHAPTER 1 0

Agricultural duties established by the institutions of the European
Communities in respect of trade with non–member countries
under the common agricultural policy (Article 2(1)(a) of Decision
2000/597/EC, Euratom)

Agricultural duties established by the institutions of the European
Communities in respect of trade with non–member countries under
the common agricultural policy (Article 2(1)(a) of Decision
2000/597/EC, Euratom)

858 975 000

Article 1 0 0 — Total

858 975 000

CHAPTER 1 0 — TOTAL

858 975 000

6 150 000

6 150 000

6 150 000

865 125 000

865 125 000

865 125 000

CHAPTER 1 2

1 2 0

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

10 154 925 000

– 173 100 000

9 981 825 000

CHAPTER 1 2 — TOTAL

10 154 925 000

– 173 100 000

9 981 825 000

CHAPTER 1 3

1 3 0

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

14 324 133 088

– 744 219 325

13 579 913 763

CHAPTER 1 3 — TOTAL

14 324 133 088

– 744 219 325

13 579 913 763

28.12.2004

EN

Official Journal of the European Union

L 383/39

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

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

CLE 6 OF DECISION 2000/597/EC, EURATOM

Article
Item

1 4 0

1 4 0 0

1 4 0 2

1 4 0 3

Heading

Budget 2004

Amending budget
No. 8

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

Own resources based on gross national income pursuant to
Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom,
corresponding to the reserve for loans and loan guarantees

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

67 379 729 485

688 009 325

68 067 738 810

221 000 000

221 000 000

0

0

221 000 000

221 000 000

Article 1 4 0 — Total

67 821 729 485

688 009 325

68 509 738 810

CHAPTER 1 4 — TOTAL

67 821 729 485

688 009 325

68 509 738 810

CHAPTER 1 5

1 5 0

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

CHAPTER 1 5 — TOTAL

0

0

0

0

0

0

Title 1 — Total

93 519 687 573

– 223 160 000

93 296 527 573

L 383/40

EN

Official Journal of the European Union

28.12.2004

TITLE 1

OWN RESOURCES

CHAPTER 1 0 — AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT
OF TRADE WITH NON–MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION
2000/597/EC, EURATOM)

1 0 0

1 0 0 0

Agricultural duties established by the institutions of the European Communities in respect of trade with non–member
countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

Agricultural duties established by the institutions of the European Communities in respect of trade with non–member
countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom)

Budget 2004

Amending budget No. 8

New amount

858 975 000

6 150 000

865 125 000

Remarks

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

Agricultural duties are levied on imports from non–member countries of agricultural products subject to legislation, the purpose
of which is to offset differences between the world prices and the price levels agreed on for the Community.

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

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

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 0 0 0 — Total

16 125 000

4 575 000

5 175 000

101 550 000

600 000

8 475 000

26 850 000

93 375 000

525 000

51 150 000

900 000

450 000

1 575 000

150 000

7 200 000

525 000

142 050 000

7 575 000

8 400 000

14 325 000

1 275 000

2 325 000

2 625 000

10 350 000

350 850 000

858 975 000

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

+ 1 200 000

+ 300 000

+ 150 000

+ 450 000

+ 1 650 000

+ 75 000

+ 1 500 000

+ 375 000

+ 450 000

+ 6 150 000

16 125 000

5 775 000

5 175 000

101 550 000

900 000

8 475 000

26 850 000

93 375 000

525 000

51 150 000

900 000

600 000

2 025 000

150 000

8 850 000

600 000

142 050 000

7 575 000

9 900 000

14 325 000

1 650 000

2 775 000

2 625 000

10 350 000

350 850 000

865 125 000

28.12.2004

EN

Official Journal of the European Union

L 383/41

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

1 2 0

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

Budget 2004

Amending budget No. 8

New amount

10 154 925 000

– 173 100 000

9 981 825 000

Remarks

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

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

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

Member State

Budget 2004

Amending budget No 8

New amount

1 026 450 000

+ 120 825 000

1 147 275 000

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

50 475 000

197 025 000

2 091 225 000

6 675 000

132 075 000

676 875 000

898 275 000

103 275 000

984 150 000

9 450 000

5 100 000

17 025 000

12 750 000

78 975 000

5 400 000

1 021 875 000

159 300 000

92 625 000

93 825 000

14 100 000

25 125 000

75 300 000

265 350 000

2 112 225 000

+ 3 375 000

– 1 275 000

– 34 050 000

+ 1 950 000

+ 9 600 000

+ 49 950 000

– 56 025 000

– 450 000

+ 51 750 000

– 975 000

+ 450 000

+ 1 725 000

– 225 000

+ 3 525 000

– 75 000

+ 39 150 000

– 5 550 000

—

– 11 625 000

+ 1 200 000

+ 825 000

– 2 550 000

+ 1 500 000

– 346 125 000

– 173 100 000

53 850 000

195 750 000

2 057 175 000

8 625 000

141 675 000

726 825 000

842 250 000

102 825 000

1 035 900 000

8 475 000

5 550 000

18 750 000

12 525 000

82 500 000

5 325 000

1 061 025 000

153 750 000

92 625 000

82 200 000

15 300 000

25 950 000

72 750 000

266 850 000

1 766 100 000

9 981 825 000

Article 1 2 0 – Total

10 154 925 000

L 383/42

EN

Official Journal of the European Union

28.12.2004

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION
2000/597/EC, EURATOM

1 3 0

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

Budget 2004

Amending budget No. 8

New amount

14 324 133 088

– 744 219 325

13 579 913 763

Remarks

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

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

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

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

– 19 898 215

– 577 981

– 18 229 489

– 287 617 979

– 404 355

– 12 213 909

– 42 042 804

– 132 047 235

– 11 678 383

+ 33 875 933

– 806 802

– 482 808

– 2 098 817

– 299 221

– 3 920 485

– 268 907

– 57 074 864

– 22 422 560

– 20 352 096

– 18 639 797

– 3 008 461

– 5 922 223

– 973 898

– 746 099

338 094 428

78 643 405

224 371 540

2 820 402 170

7 666 096

245 612 928

1 170 015 369

2 260 620 415

176 029 002

1 644 639 094

11 966 904

8 316 335

15 275 095

32 925 249

72 805 678

4 384 662

662 714 078

317 906 880

180 997 606

196 887 528

25 414 328

28 491 349

191 496 722

361 362 181

United Kingdom

Article 1 3 0 – Total

2 619 242 591

14 324 133 088

– 116 367 870

– 744 219 325

2 502 874 721

13 579 913 763

28.12.2004

EN

Official Journal of the European Union

L 383/43

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. 8

New amount

67 379 729 485

688 009 325

68 067 738 810

Remarks

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

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

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

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

1 923 666 811

339 142 131

1 325 824 880

14 836 676 141

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

+ 19 174 835

+ 23 323 040

+ 662 996

+ 83 529 906

+ 783 684

+ 28 281 199

+ 203 816 510

+ 70 788 038

+ 7 748 189

+ 76 903 590

+ 471 624

+ 279 618

+ 3 636 610

+ 9 519 495

+ 7 099 029

+ 287 122

– 40 085 617

+ 42 032 699

– 27 753 623

– 15 211 006

– 4 542 405

– 2 285 997

+ 5 611 077

+ 75 010 719

+ 118 927 993

+ 688 009 325

1 942 841 646

362 465 171

1 326 487 876

14 920 206 047

35 332 813

1 132 022 849

5 392 566 840

11 080 645 808

811 312 555

9 172 656 054

55 155 112

43 728 534

78 013 313

151 751 515

335 559 254

20 208 779

3 163 348 964

1 574 352 353

834 212 705

907 448 898

117 133 897

145 036 497

1 011 805 143

1 917 769 327

11 535 676 860

68 067 738 810

L 383/44

EN

Official Journal of the European Union

28.12.2004

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 (cont’d)

1 4 0 (cont’d)

1 4 0 2

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC,
Euratom, corresponding to the reserve for loans and loan guarantees

Budget 2004

Amending budget No. 8

New amount

221 000 000

0

221 000 000

Remarks

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

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

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources
(OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget
of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

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

United Kingdom

Item 1 4 0 2 — Total

37 446 002

221 000 000

– 1 518

+ 64 481

– 41 802

– 220 673

+ 1 399

+ 55 231

+ 489 724

– 135 172

– 1 483

– 51 859

– 281

– 533

+ 9 342

+ 26 193

+ 12 159

+ 272

– 236 350

+ 85 670

– 118 686

– 79 975

– 18 782

– 12 306

– 15 140

+ 182 451

+ 7 638

0

6 307 952

1 176 839

4 306 795

48 442 414

114 717

3 675 413

17 508 401

35 976 261

2 634 142

29 781 465

179 076

141 976

253 291

492 702

1 089 482

65 613

10 270 653

5 111 553

2 708 493

2 946 274

380 306

470 900

3 285 094

6 226 548

37 453 640

221 000 000

28.12.2004

EN

Official Journal of the European Union

L 383/45

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 (cont’d)

1 4 0 (cont’d)

1 4 0 3

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

Budget 2004

Amending budget No. 8

New amount

221 000 000

0

221 000 000

Remarks
Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emer-
gency aid.
Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system
of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1).
Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).
Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources
(OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) and Article 6 thereof.
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget
of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Articles 26 and 45 thereof.
When the Commission considers it necessary to draw on this reserve, it convenes a three–way meeting as soon as possible in order
to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The
reserve is drawn on by means of a transfer to the budget headings concerned.

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

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

United Kingdom

Item 1 4 0 3 — Total

37 446 002

221 000 000

– 1 518

+ 64 481

– 41 802

– 220 673

+ 1 399

+ 55 231

+ 489 724

– 135 172

– 1 483

– 51 859

– 281

– 533

+ 9 342

+ 26 193

+ 12 159

+ 272

– 236 350

+ 85 670

– 118 686

– 79 975

– 18 782

– 12 306

– 15 140

+ 182 451

+ 7 638

0

6 307 952

1 176 839

4 306 795

48 442 414

114 717

3 675 413

17 508 401

35 976 261

2 634 142

29 781 465

179 076

141 976

253 291

492 702

1 089 482

65 613

10 270 653

5 111 553

2 708 493

2 946 274

380 306

470 900

3 285 094

6 226 548

37 453 640

221 000 000

L 383/46

EN

Official Journal of the European Union

28.12.2004

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

1 5 0

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

Budget 2004

Amending budget No. 8

New amount

0

0

0

Remarks

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

The breakdown of the correction is as follows:

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

234 639 250

41 366 860

161 717 483

308 843 451

4 214 130

134 628 882

632 897 796

1 342 927 347

98 014 760

1 109 454 362

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

24 631 018

9 204 456

15 300 993

– 6 753 320

715 521

16 438 431

86 734 837

135 773 715

10 254 086

114 627 382

1 025 250

801 345

1 812 357

2 902 338

6 753 455

389 595

– 10 466 123

– 3 918 590

11 251 421

8 556 708

1 501 112

2 265 901

12 293 865

– 4 277 741

259 270 268

50 571 316

177 018 476

302 090 131

4 929 651

151 067 313

719 632 633

1 478 701 062

108 268 846

1 224 081 744

7 695 268

6 101 026

10 884 455

20 251 088

46 817 389

2 819 539

56 217 262

27 978 506

116 389 760

121 098 145

16 342 578

20 235 562

135 024 381

34 081 520

United Kingdom

– 4 659 749 907

– 437 818 012

– 5 097 567 919

Article 1 5 0 – Total

0

0

0

28.12.2004

EN

Official Journal of the European Union

L 383/47

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGE-

TARY IMBALANCES FOR THE UNITED KINGDOM

Article
Item

CHAPTER 3 0

Heading

Budget 2004

Amending budget
No. 8

New amount

3 0 2

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

p.m.

223 160 000

223 160 000

CHAPTER 3 0 — TOTAL

5 469 843 706

223 160 000

5 693 003 706

CHAPTER 3 5

3 5 0

3 5 0 0

Result of the definitive calculation of the financing of the correc-
tion of budgetary imbalances for the United Kingdom in respect of
the financial year 2000

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

Article 3 5 0 — Total

CHAPTER 3 5 — TOTAL

p.m.

p.m.

p.m.

0

0

0

0

0

0

Title 3 — Total

5 469 843 706

223 160 000

5 693 003 706

GRAND TOTAL

99 805 932 101

0

99 805 932 101

L 383/48

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

3 0 2

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

Budget 2004

p.m.

Amending budget No. 8

New amount

223 160 000

223 160 000

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance
with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

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

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

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources
OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget
of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 4(3) thereof.

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY
IMBALANCES FOR THE UNITED KINGDOM

3 5 0

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

3 5 0 0

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

Budget 2004

p.m.

Amending budget No. 8

New amount

0

2

Remarks

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

28.12.2004

EN

Official Journal of the European Union

L 383/49

CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY
IMBALANCES FOR THE UNITED KINGDOM (cont’d)

3 5 0 (cont’d)

3 5 0 0 (cont’d)

Member State

Budget 2004

Amending budget No 8

New amount

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

Portugal

Finland

Sweden

United Kingdom

Item 3 5 0 0 – Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

– 3 078 908

– 16 290 924

49 233 892

– 1 603 327

– 3 468 605

16 635 782

– 1 552 469

– 4 564 420

– 233 413

– 9 171 563

– 2 610 155

– 1 401 699

– 2 235 647

– 3 881 694

– 3 078 908

– 16 290 924

49 233 892

– 1 603 327

– 3 468 605

16 635 782

– 1 552 469

– 4 564 420

– 233 413

– 9 171 563

– 2 610 155

– 1 401 699

– 2 235 647

– 3 881 694

– 15 776 850

– 15 776 850

0

0