Final adoption of amending budget No 4 of the European Union for the financial year 2005
Date: 2005-09-07
Institutions: European Parliament
Subjects: amending budget, budgetary resources, financial year, general budget (EU), own resources

14.10.2005

EN

Official Journal of the European Union

L 270/17

of amending budget No 4 of the European Union for the financial year 2005

FINAL ADOPTION

(2005/700/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 2005 finally adopted on 16 December 2004 (2),

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

Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on
the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 between the European Par-
liament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (4),

Having regard to Preliminary draft amending budget No 4/2005 of the European Union for the financial year 2005 presented by the Commission
on 13 May 2005,

Having regard to Draft amending budget No 3/2005 of the European Union for the financial year 2005 established by the Council on 24 June
2005,

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 7 September 2005,

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

DECLARES:

Amending budget No 4 of the European Union for the financial year 2005 has been finally adopted.

Sole article

Done at Strasbourg, 7 September 2005.

The President

J. BORRELL FONTELLES

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 60, 8.3.2005, p. 1.
(3) OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).
(4) OJ C 283, 20.11.2002, p. 1.

14.10.2005

EN

Official Journal of the European Union

L 270/19

FINAL ADOPTION OF AMENDING BUDGET No 4
OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

A. Financing of the general budget

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

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

Page

21

31

14.10.2005

EN

Official Journal of the European Union

L 270/21

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 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 2005 (1)

Budget 2004 (2)

Change (%)

1. Agriculture

49 114 850 000

43 993 285 000

2. Structural operations

32 396 027 704

34 522 302 882

3. Internal policies

4. External action

5. Administration

6. Reserves

7 923 781 439

7 510 377 641

5 476 162 603

4 950 907 978

6 292 367 368

6 121 983 823

446 000 000

442 000 000

7. Pre-accession strategy

3 286 990 000

2 856 200 000

8. Compensation

1 304 988 996

1 409 545 056

Total expenditure (3)

106 241 168 110

101 806 602 380

+ 11,64

– 6,16

+ 5,50

+ 10,61

+ 2,78

+ 0,90

+ 15,08

– 7,42

+ 4,36

(1) Amending budgets 1 to 4/2005 included.
(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.
(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 270/22

EN

Official Journal of the European Union

14.10.2005

REVENUE

Description

Budget 2005 (1)

Budget 2004 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 025 710 305

1 116 573 265

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)

2 736 707 563

5 469 843 706

p.m.

p.m.

p.m.

p.m.

223 160 000

p.m.

Total revenue for Titles 3 to 9

3 762 417 868

6 809 576 971

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)

12 362 925 000

12 406 875 000

15 313 493 929

13 579 913 763

74 802 331 313

69 010 236 646

102 478 750 242

94 997 025 409

Total revenue (4)

106 241 168 110

101 806 602 380

– 8,14

– 49,97

– 44,75

– 0,35

+ 12,77

+ 8,39

+ 7,88

+ 4,36

(1) Amending budgets 1 to 4/2005 included.
(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.
(3) The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee 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’

14.10.2005

EN

Official Journal of the European Union

L 270/23

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 %)

(1)

(2)

Belgium

1 180 210 000

2 941 735 000

Czech Republic

441 190 000

828 308 000

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

781 460 000

2 015 001 000

9 683 287 000

22 279 390 000

52 975 000

84 664 000

956 730 000

1 759 150 000

4 859 420 000

8 358 590 000

7 821 623 000

16 746 790 000

701 165 000

1 258 380 000

5 761 165 000

13 875 590 000

101 439 000

128 288 000

47 167 000

106 898 000

82 880 000

186 537 000

167 402 000

234 060 000

428 337 000

832 772 000

28 816 000

46 198 000

Netherlands

2 255 590 000

4 701 285 000

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

1 107 085 000

2 374 650 000

1 027 741 000

1 932 979 000

878 780 000

1 376 550 000

153 877 000

271 354 000

157 136 000

346 858 000

665 460 000

1 532 005 000

1 236 471 000

2 865 763 000

United Kingdom

9 458 806 000

18 756 571 000

(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 gross national
income multiplied by
capping rate

1 % of capped VAT
base (1)

Member States
whose VAT base is
capped

(5)

(6)

(7)

1 470 867 500

1 180 210 000

414 154 000

414 154 000

Czech Republic

1 007 500 500

781 460 000

11 139 695 000

9 683 287 000

42 332 000

42 332 000

Estonia

879 575 000

879 575 000 Greece

4 179 295 000

4 179 295 000

Spain

8 373 395 000

7 821 623 000

629 190 000

629 190 000

Ireland

6 937 795 000

5 761 165 000

64 144 000

64 144 000

Cyprus

53 449 000

47 167 000

93 268 500

82 880 000

117 030 000

117 030 000

Luxembourg

416 386 000

416 386 000 Hungary

23 099 000

23 099 000 Malta

2 350 642 500

2 255 590 000

1 187 325 000

1 107 085 000

966 489 500

966 489 500

Poland

688 275 000

688 275 000

Portugal

135 677 000

135 677 000

Slovenia

173 429 000

157 136 000

766 002 500

665 460 000

1 432 881 500

1 236 471 000

9 378 285 500

9 378 285 500 United Kingdom

Total

50 036 212 000

105 840 366 000

52 920 183 000

48 713 466 000

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

L 270/24

EN

Official Journal of the European Union

14.10.2005

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 2005.

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 King-
dom correction

Example: Germany

Germany’s theoretical VAT contribution = 9 683 287 000 / (48 713 466 000 – 9 378 285 500) × 1/4 × 5 115 150 953 = 314 803 912

(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 = 5 115 150 953 – (314 803 912 + 73 329 289 + 35 991 362 + 40 197 704)]/[48 713 466 000 – (9 378 285 500
+ 9 683 287 000 + 2 255 590 000 + 1 107 085 000 + 1 236 471 000)]

Frozen rate = 0,18564146250792 %

Uniform rate

0,5 % – 0,18564146250792 % = 0,31435853749208 %

14.10.2005

EN

Official Journal of the European Union

L 270/25

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 %)

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)

1 180 210 000

414 154 000

781 460 000

9 683 287 000

42 332 000

879 575 000

4 179 295 000

7 821 623 000

629 190 000

5 761 165 000

64 144 000

47 167 000

82 880 000

117 030 000

416 386 000

23 099 000

2 255 590 000

1 107 085 000

966 489 500

688 275 000

135 677 000

157 136 000

665 460 000

1 236 471 000

9 378 285 500

(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

48 713 466 000

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

0,314358537

371 009 090

130 192 846

245 658 623

3 044 023 939

13 307 426

276 501 911

1 313 797 064

2 458 793 967

197 791 248

1 811 071 404

20 164 214

14 827 349

26 054 036

36 789 380

130 894 494

7 261 368

709 063 974

348 021 621

303 824 226

216 365 122

42 651 223

49 397 043

209 193 032

388 695 215

2 948 144 114

15 313 493 929

L 270/26

EN

Official Journal of the European Union

14.10.2005

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 gross national income

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

2 941 735 000

828 308 000

2 015 001 000

22 279 390 000

84 664 000

1 759 150 000

8 358 590 000

16 746 790 000

1 258 380 000

13 875 590 000

128 288 000

106 898 000

186 537 000

234 060 000

832 772 000

46 198 000

4 701 285 000

2 374 650 000

1 932 979 000

1 376 550 000

271 354 000

346 858 000

1 532 005 000

2 865 763 000

0,7067467 (1)

United Kingdom

Total

18 756 571 000

105 840 366 000

(1) Calculation of rate: (74 802 331 313) / (105 840 366 000) = 0,706746718099973 %.

2 079 061 557

585 403 961

1 424 095 344

15 745 885 763

59 836 004

1 243 273 489

5 907 406 050

11 835 738 871

889 355 935

9 806 527 694

90 667 123

75 549 811

131 834 413

165 421 137

588 558 878

32 650 285

3 322 617 745

1 678 276 094

1 366 126 564

972 872 195

191 778 549

245 140 753

1 082 739 506

2 025 368 595

13 256 144 997

74 802 331 313

14.10.2005

EN

Official Journal of the European Union

L 270/27

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

United Kingdom

Total

Percentage of 1 % of GNI

6 198 079

1 745 201

4 245 500

46 941 485

178 383

3 706 435

17 611 103

35 284 592

2 651 339

29 235 127

270 296

225 228

393 023

493 152

1 754 606

97 337

9 905 356

5 003 261

4 072 684

2 900 317

571 728

730 811

3 227 853

6 038 010

39 519 094

223 000 000

0,0021

6 198 079

1 745 201

4 245 500

46 941 485

178 383

3 706 435

17 611 103

35 284 592

2 651 339

29 235 127

270 296

225 228

393 023

493 152

1 754 606

97 337

9 905 356

5 003 261

4 072 684

2 900 317

571 728

730 811

3 227 853

6 038 010

39 519 094

223 000 000

0,0021

2 066 665 399

581 913 559

1 415 604 344

2 079 061 557

585 403 961

1 424 095 344

15 652 002 793

15 745 885 763

59 479 238

1 235 860 619

5 872 183 844

59 836 004

1 243 273 489

5 907 406 050

11 765 169 687

11 835 738 871

884 053 257

9 748 057 440

90 126 531

75 099 355

131 048 367

164 434 833

585 049 666

32 455 611

3 302 807 033

1 668 269 572

1 357 981 196

967 071 561

190 635 093

243 679 131

1 076 283 800

2 013 292 575

13 177 106 809

74 356 331 313

0,7025

889 355 935

9 806 527 694

90 667 123

75 549 811

131 834 413

165 421 137

588 558 878

32 650 285

3 322 617 745

1 678 276 094

1 366 126 564

972 872 195

191 778 549

245 140 753

1 082 739 506

2 025 368 595

13 256 144 997

74 802 331 313

0,7067

L 270/28

EN

Official Journal of the European Union

14.10.2005

Correction of budgetary imbalances for the United Kingdom for 2004 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. Pre-accession expenditure in the 10 new Member States in 2003 (2)

6. Allocated expenditure = (4) – (5)

7. (3) × (6)

8. 0,66 × (7) = initial amount

9. Benefit for the United Kingdom (3)

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

11. Windfall gains deriving from traditional own resources (4)

12. Correction for the United Kingdom = (10) – (11)

18,11

7,23

10,88

84 685 362 853

1 713 442 127

82 971 920 726

9 024 481 701

5 956 157 923

820 148 901

5 136 009 022

20 858 069

5 115 150 953

(1) Rounded figures.
(2) This amount is deducted from total allocated expenditure so that expenditure which is unabated before enlargement remains unabated after enlargement.
(3) 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.

(4) 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.

14.10.2005

EN

Official Journal of the European Union

L 270/29

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 115 150 953 (Chapter 1 5)

TABLE 6

Member State

Percentage share
of GNI base

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)

(7)

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

2,78

0,78

1,90

21,05

0,08

1,66

7,90

15,82

1,19

13,11

0,12

0,10

0,18

0,22

0,79

0,04

4,44

2,24

1,83

1,30

0,26

0,33

1,45

2,71

United Kingdom

Total

17,72

100,00

The calculations are made to 15 decimal places.

3,38

0,95

2,31

25,58

0,10

2,02

9,60

19,23

1,45

15,93

0,15

0,12

0,21

0,27

0,96

0,05

5,40

2,73

2,22

1,58

0,31

0,40

1,76

3,29

0,00

5,36

1,51

3,67

0,00

0,15

3,21

15,24

30,52

2,29

25,29

0,23

0,19

0,34

0,43

1,52

0,08

0,00

0,00

3,52

2,51

0,49

0,63

2,79

0,00

0,00

– 19,19

– 4,05

– 2,05

– 2,47

1,49

0,42

1,02

0,00

0,04

0,89

4,23

8,47

0,64

7,02

0,06

0,05

0,09

0,12

0,42

0,02

0,00

0,00

0,98

0,70

0,14

0,18

0,77

0,00

0,00

4,87

1,37

3,33

6,40

0,14

2,91

248 903 663

70 084 115

170 491 608

327 163 174

7 163 521

148 843 753

13,83

707 230 145

27,70

1 416 965 627

2,08

106 473 014

22,95

1 174 030 013

0,21

0,18

0,31

0,39

1,38

0,08

1,35

0,68

3,20

2,28

0,45

0,57

2,53

0,82

0,00

10 854 599

9 044 766

15 783 115

19 804 092

70 461 820

3 908 867

69 036 330

34 870 705

163 551 630

116 471 517

22 959 582

29 348 064

129 624 747

42 082 486

0

100,00

100,00

– 27,75

27,75

100,00

5 115 150 953

L 270/30

EN

Official Journal of the European Union

14.10.2005

o
t

n
o
i
t
u
b
i
r
t
n
o
C

)

%

(

l
a
t
o
t

g
n
i
c
n
a
n
i
f

n
w
o

l
a
t
o
T

)
1
(

s
e
c
r
u
o
s
e
r

r
o
f

n
o
i
t
c
e
r
r
o
C

d
e
t
i
n
U
e
h
t

T
A
V
m
o
d
g
n
K

i

n
w
o

I

N
G

,
s
e
c
r
u
o
s
e
r

s
e
v
r
e
s
e
r

n
w
o

I

N
G

s
e
c
r
u
o
s
e
r

i

g
n
d
u
l
c
x
e

s
e
v
r
e
s
e
r

n
w
o

T
A
V

t
a

s
e
c
r
u
o
s
e
r

e
t
a
r

m
r
o
f
i
n
u

t
e
n

l
a
t
o
T

n
w
o

l
a
n
o
i
t
i
d
a
r
t

)

%
5
7

(

s
e
c
r
u
o
s
e
r

s

m
o
t
s
u
c

t
e
N

)

%
5
7

(

s
e
i
t
u
d

r
a
g
u
s

t
e
N

e
s
o
c
u
l
g
o
s
i

d
n
a

)

%
5
7

(

s
e
i
v
e
l

l
a
r
u
t
l
u
c
i
r
g
a

t
e
N

)

%
5
7

(

s
e
i
t
u
d

e
t
a
t
S

r
e
b
m
e
M

7

E
L
B
A
T

e
t
a
t
S

r
e
b
m
e
M
y
b

d
n
a

e
c
r
u
o
s
e
r

n
w
o

f
o

e
p
y
t

y
b

t
e
g
d
u
b

l
a
r
e
n
e
g

e
h
t

f
o

g
n
i
c
n
a
n
i
f

f
o

y
r
a
m
m
u
S

6
8
3

,

9
8
0

,

3
0
2

,

1
1
1
2

,

0
1
0

,

9
7
1

,

3
5
8

,

6
4
6
1

,

8
2
1

,

6
6
3
1

,

4
1
0

,

1
1
0

,

1
2
0

,

3
2
0

,

6
9
0

,

5
0
0

,

0
3
5

,

9
1
2

,

0
0
2

,

7
3
1

,

9
2
0

,

7
3
0

,

7
4
1

,

9
6
2

,

3
9
2
1

,

,

0
0
0
0
1

)

0
1

(

)

5

(

+

)

4

(

=

)

9

(

)

8

(

+

)

7

(

+

)

6

(

+

)

8

(

)

7

(

)

6

(

)

5

(

)

2

(

+

)

1

(

=

)

4

(

)

3

(

+

)

3

(

)

2

(

)

1

(

2
2
9
0
3
6
0
1
9

5
1
1
4
8
0
0
7

5
7
5
0
2
9
7
7
0
2

8
0
6
1
9
4
0
7
1

2
0
4
0
9
4
3

0
0
0
1
9
4
8

9
5
5
3
1
9
1
8
5

6
4
8
2
9
1
0
3
1

0
0
0
0
5
9
4
2
1

0
0
0
5
2
9
7
0
1

0
0
0
0
5
5
1
1

4
4
3
4
0
6
5
1
4
1

3
2
6
8
5
6
5
4
2

0
0
0
5
7
6
7
3
2

0
0
0
5
2
8
4
0
2

0
0
0
5
2
0
3
2

0
0
0
5
7
4
5

0
0
0
5
2
8
9

0
1
3
9
9
9
7
5
9
3

3
6
6
3
0
9
8
4
2

8
5
1
6
9
3
2
1

9
9
3
5
6
6
6
6
0
2

0
9
0
9
0
0
1
7
3

0
0
0
5
2
0
9
5
2
1

0
0
0
5
7
6
0
0
2
1

0
0
0
5
7
6
2
4

0
0
0
5
7
6
5
1

6
7
8
7
9
0
3
3
6
1
2

4
7
1
3
6
1
7
2
3

0
7
9
2
8
8
3
9

3
9
7
2
0
0
2
5
6
5
1

9
3
9
3
2
0
4
4
0
3

0
0
0
5
2
0
6
1
5
2

0
0
0
5
2
0
3
5
1
2

0
0
0
5
2
5
9
4
2

0
0
0
5
7
4
3
1
1

1
5
9
1
3
5
8
9

1
2
5
3
6
1
7

6
6
7
6
5
3

8
3
2
9
7
4
9
5

6
2
4
7
0
3
3
1

0
0
0
5
2
2
8
1

0
0
0
5
2
3
7
1

0

0
0
0
0
0
9

3
5
1
4
9
3
6
3
8
1

3
5
7
3
4
8
8
4
1

0
7
8
2
1
4
7

9
1
6
0
6
8
5
3
2
1

1
1
9
1
0
5
6
7
2

0
0
0
5
7
7
7
6
1

0
0
0
5
7
2
8
4
1

0
0
0
0
0
8
0
1

0
0
0
0
0
7
8

9
5
2
3
8
6
7
3
7
8

5
4
1
0
3
2
7
0
7

6
0
2
2
2
2
5
3

4
4
8
3
8
1
2
7
8
5

4
6
0
7
9
7
3
1
3
1

0
0
0
0
5
2
9
0
8

0
0
0
5
2
7
0
6
7

0
0
0
0
5
6
5
2

0
0
0
5
7
8
2
2

5
6
4
3
2
1
3
6
8
6
1

7
2
6
5
6
9
6
1
4
1

4
8
1
9
6
5
0
7

7
8
6
9
6
1
5
6
7
1
1

7
6
9
3
9
7
8
5
4
2

0
0
0
5
2
6
1
5
1
1

0
0
0
5
7
4
1
8
8

0
0
0
0
5
1
6
8
1

0
0
0
0
0
0
4
8

7
9
1
0
2
2
8
0
3
1

4
1
0
3
7
4
6
0
1

8
7
6
2
0
3
5

7
5
2
3
5
0
4
8
8

8
4
2
1
9
7
7
9
1

0
0
0
0
0
6
4
1
1

0
0
0
0
5
5
7
0
1

0
0
0
0
0
6
6

0
0
0
0
5
4

1
1
1
9
2
9
4
9
9
3
1

3
1
0
0
3
0
4
7
1
1

4
5
2
0
7
4
8
5

0
4
4
7
5
0
8
4
7
9

4
0
4
1
7
0
1
1
8
1

0
0
0
0
0
3
3
0
2
1

0
0
0
0
0
2
4
8
0
1

0
0
0
0
0
7
2
6

0
0
0
0
0
4
6
5

6
3
9
5
8
1
1
4
1

6
2
9
6
9
3
2
1
1

4
6
5
6
9
0
7
1
2

9
0
6
9
8
2
5
3
2

2
9
1
0
4
2
1
8
9

0
2
5
5
9
1
6
5

6
6
7
4
4
0
9

9
9
5
4
5
8
0
1

5
1
1
3
8
7
5
1

2
9
0
4
0
8
9
1

0
2
8
1
6
4
0
7

7
6
8
8
0
9
3

9
4
0
8
1
4
9
2
4
5

0
3
3
6
3
0
9
6

0
2
4
3
4
0
6
4
2
2

5
0
7
0
7
8
4
3

0
2
4
2
0
3
8
4
0
2

0
3
6
1
5
5
3
6
1

4
3
8
3
8
8
6
0
4
1

7
1
5
1
7
4
6
1
1

4
5
3
4
6
8
2
9
2

0
6
8
5
3
0
4
8
3

2
8
5
9
5
9
2
2

4
6
0
8
4
3
9
2

5
8
2
2
8
5
4
0
5
1

7
4
7
4
2
6
9
2
1

2
9
5
0
4
5

6
5
4
0
5
4

6
4
0
6
8
7

4
0
3
6
8
9

4
7
6
4
9
1

2
1
2
9
0
5
3

2
1
7
0
1
8
9
1

2
2
5
6
0
0
0
1

8
6
3
5
4
1
8

4
3
6
0
0
8
5

6
5
4
3
4
1
1

2
2
6
1
6
4
1

6
0
7
5
5
4
6

1
3
5
6
2
1
0
9

5
5
3
9
9
0
5
7

4
1
2
4
6
1
0
2

9
4
3
7
2
8
4
1

7
6
3
8
4
0
1
3
1

6
3
0
4
5
0
6
2

3
3
8
4
3
4
4
6
1

0
8
3
9
8
7
6
3

0
0
0
0
0
5
9
1

0
0
0
5
7
9
2
1

0
0
0
5
2
4
3
4

0
0
0
5
7
2
3
1

0
0
0
5
7
8
6
1

0
0
0
5
7
1
1
1

0
0
0
0
0
5
7
3

0
0
0
5
2
1
3
1

0

0
0
0
0
0
8
1

0
0
0
0
0
2
1

0
0
0
0
5
0
4

0
0
0
5
2
8

0
0
0
0
0
6

0
0
0
0
5
1

0
0
0
5
7
8
1

6
6
6
9
4
0
5
8
5

4
9
4
4
9
8
0
3
1

0
0
0
5
2
3
1
9
1

0
0
0
5
2
2
5
6
1

0
0
0
0
0
7
7
1

0
0
0
0
0
4
8

1
1
6
5
5
4
2
3

8
6
3
1
6
2
7

0
0
0
5
7
3
2
1

0
0
0
5
2
7
0
1

0
0
0
5
2
1
1

0
0
0
5
2
5

3
3
0
7
0
8
2
0
3
3

4
7
9
3
6
0
9
0
7

0
0
0
0
0
7
8
2
3
1

0
0
0
0
5
4
0
1
1
1

0
0
0
0
0
9
5
4

0
0
0
0
5
3
2
7
1

2
7
5
9
6
2
8
6
6
1

1
2
6
1
2
0
8
4
3

0
0
0
5
7
8
4
8
1

0
0
0
5
7
8
0
6
1

0
0
0
0
0
9
8
1

6
9
1
1
8
9
7
5
3
1

6
2
2
4
2
8
3
0
3

0
0
0
0
0
8
4
1
2

0
0
0
0
5
5
5
8
1

0
0
0
5
7
8
9
1

1
6
5
1
7
0
7
6
9

2
2
1
5
6
3
6
1
2

0
0
0
5
7
1
1
0
1

0
0
0
5
2
0
6
8

3
9
0
5
3
6
0
9
1

3
2
2
1
5
6
2
4

1
3
1
9
7
6
3
4
2

3
4
0
7
9
3
9
4

0
0
0
5
7
4
5
3

0
0
0
0
5
1
0
6

0
0
8
3
8
2
6
7
0
1

2
3
0
3
9
1
9
0
2

0
0
0
5
2
0
3
8

0
0
0
0
0
6
0
3

0
0
0
5
7
9
1
5

0
0
0
5
2
1
6
7

0
0
0
0
5
5
2

0
0
0
0
0
3
3

0
0
0
0
5
5
5

0
0
0
0
5
9
4

0
0
0
0
0
1
5

0
0
0
5
7
3
9

0
0
0
0
0
6
2
1

0
0
0
5
7
5
1

0
0
0
5
2
6
2

0
0
0
0
5
9
1

0
0
0
0
0
9
9

c
i
l

b
u
p
e
R

h
c
e
z
C

m
u
i
g
l
e
B

k
r
a
m
n
e
D

y
n
a
m
r
e
G

a
i
n
o
t
s
E

e
c
e
e
r
G

e
c
n
a
r
F

d
n
a
l
e
r
I

n
i
a
p
S

s
u
r
p
y
C

a
i
v
t
a
L

y
l
a
t
I

g
r
u
o
b
m
e
x
u
L

a
i
n
a
u
h
t
i
L

s
d
n
a
l
r
e
h
t
e
N

y
r
a
g
n
u
H

a
t
l
a
M

a
i
r
t
s
u
A

d
n
a
l
o
P

l
a
g
u
t
r
o
P

a
i
n
e
v
o
l
S

a
i
k
a
v
o
l
S

d
n
a
l
n
i
F

n
e
d
e
w
S

6
9
2
1
7
5
7
5
7
2

6
8
4
2
8
0
2
4

0
2
0
6
7
0
2
1

5
7
5
2
9
2
3
1
0
2

5
1
2
5
9
6
8
8
3

0
0
0
5
2
4
1
0
3

0
0
0
0
0
3
9
7
2

0
0
0
5
2
2
2
1

2
4
2
0
5
7
8
7
4
2
0
1

0

0
0
0
0
0
0
6
4
4

3
1
3
1
3
3
6
5
3
4
7

9
2
9
3
9
4
3
1
3
5
1

0
0
0
5
2
9
2
6
3
2
1

0
0
0
0
0
9
9
4
7
0
1

0
0
0
5
7
5
3
9
7

0
0
0
0
5
4
9
1
8

l
a
t
o
T

8
5
1
3
1
1
7
4
2
3
1

3
5
9
0
5
1
5
1
1
5
–

8
8
1
8
3
0
9
7

9
0
8
6
0
1
7
7
1
3
1

4
1
1
4
4
1
8
4
9
2

0
0
0
5
7
9
7
5
1
2

0
0
0
5
7
3
8
4
8
1

0
0
0
5
7
7
5
3

0
0
0
5
2
8
3
7
2

m
o
d
g
n
K

i

d
e
t
i
n
U

.

%
4
2
1

,

:
I

N
G

f
o

e
g
a
t
n
e
c
r
e
p

s
a

g
n

i
l
i
e
c

s
e
c
r
u
o
s
e
r

n
w
o

;

%
7
9
0

,

=

)

0
0
0
0
0
6
6
3
0
4
8
5
0
1

(

/

)

2
4
2
0
5
7
8
7
4
2
0
1

(

:
I

N
G

f
o

e
g
a
t
n
e
c
r
e
p

s
a

s
e
c
r
u
o
s
e
r

n
w
o

l
a
t
o
T

)
1
(

14.10.2005

EN

Official Journal of the European Union

L 270/31

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2005

Amending budget
No. 4

New amount

1 0

1 1

1 2

1 3

1 4

1 5

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)

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON
ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF
DECISION 2000/597/EC, EURATOM)

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

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

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT
TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC,
EURATOM

819 450 000

819 450 000

793 575 000

793 575 000

10 749 900 000

10 749 900 000

15 313 493 929

15 313 493 929

77 539 038 876

– 2 736 707 563

74 802 331 313

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

105 215 457 805

– 2 736 707 563

102 478 750 242

L 270/32

EN

Official Journal of the European Union

14.10.2005

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

Title
Chapter
Article
Item

1 4

1 4 0

1 4 0 0

1 4 0 2

1 4 0 3

Heading

Budget 2005

Amending budget
No. 4

New amount

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT
TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURA-
TOM

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

income pursuant

to

Own resources based on gross national income pursuant to Article 2(1)(d)
of Decision 2000/597/EC, Euratom, with the exception of those corre-
sponding 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

77 093 038 876

– 2 736 707 563

74 356 331 313

223 000 000

223 000 000

223 000 000

223 000 000

Article 1 4 0 — Subtotal

77 539 038 876

– 2 736 707 563

74 802 331 313

Chapter 1 4 — Total

77 539 038 876

– 2 736 707 563

74 802 331 313

14.10.2005

EN

Official Journal of the European Union

L 270/33

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 (cont’d)

1 4 0

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 0

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 2005

Amending budget No. 4

New amount

77 093 038 876

– 2 736 707 563

74 356 331 313

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 0,7025 %.

Member State

Budget 2005

Amending budget No. 4

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

2 142 729 652

603 331 065

1 467 706 095

16 228 079 554

61 668 390

1 281 346 848

6 088 311 371

12 198 190 363

916 591 108

10 106 837 682

93 443 666

77 863 409

135 871 642

170 486 907

606 582 598

33 650 150

3 424 367 858

1 729 670 745

1 407 962 111

1 002 664 926

197 651 476

252 647 816

1 115 896 755

2 087 392 425

13 662 094 264

77 093 038 876

– 76 064 253

– 21 417 506

– 52 101 751

– 576 076 761

– 2 189 152

– 45 486 229

– 216 127 527

– 433 020 676

– 32 537 851

– 358 780 242

– 3 317 135

– 2 764 054

– 4 823 275

– 6 052 074

– 21 532 932

– 1 194 539

– 121 560 825

– 61 401 173

– 49 980 915

– 35 593 365

– 7 016 383

– 8 968 685

– 39 612 955

– 74 099 850

– 484 987 455

– 2 736 707 563

2 066 665 399

581 913 559

1 415 604 344

15 652 002 793

59 479 238

1 235 860 619

5 872 183 844

11 765 169 687

884 053 257

9 748 057 440

90 126 531

75 099 355

131 048 367

164 434 833

585 049 666

32 455 611

3 302 807 033

1 668 269 572

1 357 981 196

967 071 561

190 635 093

243 679 131

1 076 283 800

2 013 292 575

13 177 106 809

74 356 331 313

L 270/34

EN

Official Journal of the European Union

14.10.2005

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2005

Amending budget
No. 4

New amount

3 0

3 1

3 2

3 3

3 4

3 5

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

2 736 707 563

2 736 707 563

BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINAN-
CIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULT-
ING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGU-
LATION (EC, EURATOM) No 1150/2000

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS
NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL
YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9)
OF REGULATION (EC, EURATOM) No 1150/2000

REFUNDS TO MEMBER STATES

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN
MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF
THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED
KINGDOM

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Title 3 — Total

p.m.

2 736 707 563

2 736 707 563

14.10.2005

EN

Official Journal of the European Union

L 270/35

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title
Chapter
Article
Item

3 0

3 0 0

3 0 1

3 0 2

Heading

Budget 2005

Amending budget
No. 4

New amount

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Surplus available from the preceding financial year

Article 3 0 0 — Subtotal

Surplus own resources resulting from a transfer from the EAGGF Guar-
antee Section chapters

Article 3 0 1 — Subtotal

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

Article 3 0 2 — Subtotal

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

2 736 707 563

2 736 707 563

2 736 707 563

2 736 707 563

p.m.

p.m.

p.m.

p.m.

Chapter 3 0 — Total

p.m.

2 736 707 563

2 736 707 563

L 270/36

EN

Official Journal of the European Union

14.10.2005

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR (cont’d)

3 0 0

Surplus available from the preceding financial year

Budget 2005

p.m.

Amending budget No. 4

New amount

2 736 707 563

2 736 707 563

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), as last amended by Regulation (EC, Euratom) No 2028/2004
(OJ L 352, 27.11.2004, 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’.