Final adoption of amending budget No 2 of the European Union for the financial year 2006
Date: 2006-05-18
Institutions: European Parliament
Subjects: amending budget, budgetary resources, financial year, financing of the EU budget, general budget (EU)

13.7.2006

EN

Official Journal of the European Union

L 193/1

II

(Acts whose publication is not obligatory)

EUROPEAN PARLIAMENT

FINAL ADOPTION

of amending budget No 2 of the European Union for the financial year 2006

(2006/465/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 2006, as finally adopted on 15 December 2005 (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 Preliminary draft amending budget No 2/2006 of the European Union for the financial year 2006, which the Commission pre-
sented on 12 April 2006,

having regard to Draft amending budget No 2/2006, which the Council established on 21 April 2006,

having regard to Rule 69 of and Annex IV to its Rules of Procedure,

having regard to the resolution adopted by the European Parliament on 18 May 2006,

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,

(1) OJ L 248, 16.9.2002, p. 1.
(2) OJ L 78, 15.3.2006, p. 1.
(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005,

p. 24).

L 193/2

EN

Official Journal of the European Union

13.7.2006

DECLARES:

Sole article

Amending budget No 2 of the European Union for the financial year 2006 has been finally adopted.

Done at Strasbourg, 18 May 2006.

The President
J. BORRELL FONTELLES

13.7.2006

EN

Official Journal of the European Union

L 193/3

FINAL ADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION
FOR THE 2006 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

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

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

Page

5

15

13.7.2006

EN

Official Journal of the European Union

L 193/5

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2006 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 2006 (1)

Budget 2005 (2)

Change (%)

1. Agriculture

50 991 020 000

48 464 850 000

2. Structural — operations

35 639 599 237

32 396 027 704

3. Internal policies

4. External action

5. Administration

6. Reserves

7. Pre-accession strategy

8. Compensation

8 904 016 732

8 016 662 269

5 369 049 920

5 476 162 603

6 656 369 817

6 292 367 368

458 000 000

446 000 000

2 984 409 038

3 286 990 000

1 073 500 332

1 304 988 996

Total expenditure (3)

112 075 965 076

105 684 048 940

+ 5,21

+ 10,01

+ 11,07

– 1,96

+ 5,78

+ 2,69

– 9,21

– 17,74

+ 6,05

(1) Amending budgets No 1 and No 2/2006 included.
(2) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.
(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 193/6

EN

Official Journal of the European Union

13.7.2006

REVENUE

Description

Budget 2006 (1)

Budget 2005 (2)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 297 689 094

1 585 916 305

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)

2 410 079 591

2 736 707 563

p.m.

p.m.

p.m.

p.m.

525 961 402

2 451 315 772

Total revenue for Titles 3 to 9

3 707 768 685

7 299 901 042

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)

14 225 100 000

13 944 000 000

15 884 321 797

15 556 051 275

78 258 774 594

68 884 096 623

108 368 196 391

98 384 147 898

Total revenue (4)

112 075 965 076

105 684 048 940

– 18,17

– 11,94

– 49,21

+ 2,02

+ 2,11

+ 13,61

+ 10,15

+ 6,05

(1) Amending budgets No 1 and No 2/2006 included.
(2) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.
(3) The own resources for the are determined on the basis of the budget forecasts adopted at the 133rd meeting of the Advisory Committee on Own Resources on

8 April 2005.

(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’.

13.7.2006

EN

Official Journal of the European Union

L 193/7

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

TABLE 1

Member State

1 % of non-capped
VAT base

1 % of gross
national income

Capping rate
(in %)

1 % of gross national
income multiplied
by capping rate

1 % of capped VAT
base (1)

Member States whose
VAT base is capped

(1)

(2)

Belgium

1 310 215 000

3 128 969 000

Czech Republic

602 106 000

994 862 000

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

819 859 000

2 099 021 000

9 799 832 000

22 810 270 000

55 930 000

98 555 000

1 072 870 000

1 893 940 000

5 426 125 000

9 003 310 000

8 370 700 000

17 612 620 000

789 535 000

1 416 737 000

6 337 513 000

14 454 499 000

108 709 000

135 816 000

57 459 000

129 939 000

132 640 000

210 135 000

170 252 000

256 440 000

404 168 000

906 498 000

35 810 000

45 841 000

Netherlands

2 359 925 000

4 865 105 000

Austria

Poland

Portugal

Slovenia

Slovakia

Finland

Sweden

1 084 190 000

2 479 885 000

1 325 076 000

2 398 275 000

941 550 000

1 429 050 000

158 752 000

292 944 000

165 376 000

394 000 000

699 620 000

1 613 560 000

1 268 455 000

3 078 609 000

United Kingdom

9 765 154 000

19 112 000 000

(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

(5)

(6)

(7)

1 564 484 500

1 310 215 000

497 431 000

497 431 000

Czech Republic

1 049 510 500

819 859 000

11 405 135 000

9 799 832 000

49 277 500

49 277 500

Estonia

946 970 000

946 970 000 Greece

4 501 655 000

4 501 655 000

Spain

8 806 310 000

8 370 700 000

708 368 500

708 368 500

Ireland

7 227 249 500

6 337 513 000

67 908 000

67 908 000

Cyprus

64 969 500

57 459 000

105 067 500

105 067 500

Lithuania

128 220 000

128 220 000

Luxembourg

453 249 000

404 168 000

22 920 500

22 920 500 Malta

2 432 552 500

2 359 925 000

1 239 942 500

1 084 190 000

1 199 137 500

1 199 137 500

Poland

714 525 000

714 525 000

Portugal

146 472 000

146 472 000

Slovenia

197 000 000

165 376 000

806 780 000

699 620 000

1 539 304 500

1 268 455 000

9 556 000 000

9 556 000 000 United Kingdom

Total

53 261 821 000

110 860 880 000

55 430 440 000

51 321 264 500

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

L 193/8

EN

Official Journal of the European Union

13.7.2006

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 2006.

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 = 9 799 832 000 / (51 321 264 500 – 9 556 000 000) × 1/4 × 5 685 342 107 = 333 503 200

(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 = [5 685 342 107 – (333 503 200 + 80 311 840 + 36 896 636 + 43 167 455)] / [51 321 264 500 – (9 556 000 000 +
9 799 832 000 + 2 359 925 000 + 1 084 190 000 + 1 268 455 000)]

Frozen rate = 0,190492392346244 %

Uniform rate

0,5 % – 0,190492392346244 % = 0,309507607653756 %

13.7.2006

EN

Official Journal of the European Union

L 193/9

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

TABLE 2

Member State

1 % of capped VAT base

Maximum VAT call rate (in %)

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)

1 310 215 000

497 431 000

819 859 000

9 799 832 000

49 277 500

946 970 000

4 501 655 000

8 370 700 000

708 368 500

6 337 513 000

67 908 000

57 459 000

105 067 500

128 220 000

404 168 000

22 920 500

2 359 925 000

1 084 190 000

1 199 137 500

714 525 000

146 472 000

165 376 000

699 620 000

1 268 455 000

9 556 000 000

(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

Total

51 321 264 500

Uniform rate of VAT own
resources (in %)

VAT own resources at
uniform rate

(3)

(4) = (1) × (3)

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

0,309507608

405 521 510

153 958 679

253 752 598

3 033 122 558

15 251 761

293 094 419

1 393 296 470

2 590 795 331

219 245 440

1 961 508 487

21 018 043

17 783 998

32 519 191

39 685 065

125 093 071

7 094 069

730 414 741

335 565 053

371 142 179

221 150 923

45 334 198

51 185 130

216 537 712

392 596 472

2 957 654 699

15 884 321 797

L 193/10

EN

Official Journal of the European Union

13.7.2006

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

United Kingdom

Total

3 128 969 000

994 862 000

2 099 021 000

22 810 270 000

98 555 000

1 893 940 000

9 003 310 000

17 612 620 000

1 416 737 000

14 454 499 000

135 816 000

129 939 000

210 135 000

256 440 000

906 498 000

45 841 000

4 865 105 000

2 479 885 000

2 398 275 000

1 429 050 000

292 944 000

394 000 000

1 613 560 000

3 078 609 000

19 112 000 000

110 860 880 000

(1) Calculation of rate: (78 258 774 594) / (110 860 880 000) = 0,705918756859949 %.

0,7059188 (1)

2 208 797 907

702 291 746

1 481 738 295

16 102 197 444

69 571 823

1 336 967 770

6 355 605 403

12 433 078 815

1 000 101 222

10 203 701 965

95 875 062

91 726 377

148 338 238

181 025 806

639 913 941

32 360 022

3 434 368 874

1 750 597 336

1 692 987 307

1 008 793 199

206 794 664

278 131 990

1 139 042 269

2 173 247 838

13 491 519 281

78 258 774 594

13.7.2006

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Official Journal of the European Union

L 193/11

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

United Kingdom

Total

Percentage of 1 % of GNI

6 463 361

2 055 039

4 335 847

47 118 080

203 580

3 912 221

18 597 705

36 381 544

2 926 486

29 857 965

280 549

268 409

434 066

529 716

1 872 509

94 692

10 049 614

5 122 579

4 954 002

2 951 920

605 120

813 867

3 333 053

6 359 335

39 478 741

229 000 000

0,0021

6 463 361

2 055 039

4 335 847

47 118 080

203 580

3 912 221

18 597 705

36 381 544

2 926 486

29 857 965

280 549

268 409

434 066

529 716

1 872 509

94 692

10 049 614

5 122 579

4 954 002

2 951 920

605 120

813 867

3 333 053

6 359 335

39 478 741

229 000 000

0,0021

2 195 871 185

698 181 668

1 473 066 601

2 208 797 907

702 291 746

1 481 738 295

16 007 961 284

16 102 197 444

69 164 663

1 329 143 328

6 318 409 993

69 571 823

1 336 967 770

6 355 605 403

12 360 315 727

12 433 078 815

994 248 250

1 000 101 222

10 143 986 035

10 203 701 965

95 313 964

91 189 559

147 470 106

179 966 374

636 168 923

32 170 638

3 414 269 646

1 740 352 178

1 683 079 303

1 002 889 359

205 584 424

276 504 256

1 132 376 163

2 160 529 168

95 875 062

91 726 377

148 338 238

181 025 806

639 913 941

32 360 022

3 434 368 874

1 750 597 336

1 692 987 307

1 008 793 199

206 794 664

278 131 990

1 139 042 269

2 173 247 838

13 412 561 799

13 491 519 281

77 800 774 594

78 258 774 594

0,7018

0,7059

L 193/12

EN

Official Journal of the European Union

13.7.2006

Correction of budgetary imbalances for the United Kingdom for 2005 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 notional non-capped VAT bases

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

3. (1) – (2)

4. Total allocated expenditure

5. Pre-accession expenditure (PAE) (2)

6. PAE-adjusted total allocated expenditure = (4) – (5)

7. United Kingdom’s correction original amount = (3) × (6) × 0,66

8. United Kingdom’s advantage (3)

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

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

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

17,8134

7,1843

10,6290

93 429 615 393

1 755 539 532

91 674 075 861

6 431 081 164

747 129 835

5 683 951 329

– 1 390 778

5 685 342 107

(1) Rounded percentages.
(2) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appro-
priations, as adjusted by applying the EU GDP deflator for 2004. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated
before enlargement remains so after enlargement.

(3) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own

resource.

(4) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of

traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

13.7.2006

EN

Official Journal of the European Union

L 193/13

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 685 342 107 (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

2,82

0,90

1,89

20,58

0,09

1,71

8,12

15,89

1,28

13,04

0,12

0,12

0,19

0,23

0,82

0,04

4,39

2,24

2,16

1,29

0,26

0,36

1,46

2,78

United Kingdom

Total

17,24

100,00

The calculations are made to 15 decimal places.

3,41

1,08

2,29

24,86

0,11

2,06

9,81

19,20

1,54

15,75

0,15

0,14

0,23

0,28

0,99

0,05

5,30

2,70

2,61

1,56

0,32

0,43

1,76

3,36

0,00

5,35

1,70

3,59

0,00

0,17

3,24

15,39

30,10

2,42

24,70

0,23

0,22

0,36

0,44

1,55

0,08

0,00

0,00

4,10

2,44

0,50

0,67

2,76

0,00

0,00

– 18,65

– 3,98

– 2,03

– 2,52

1,45

0,46

0,97

0,00

0,05

0,88

4,18

8,18

0,66

6,71

0,06

0,06

0,10

0,12

0,42

0,02

0,00

0,00

1,11

0,66

0,14

0,18

0,75

0,00

0,00

4,86

1,55

3,26

6,22

0,15

2,94

276 481 607

87 907 884

185 473 457

353 367 227

8 708 506

167 352 113

13,99

795 549 465

27,37

1 556 284 347

2,20

125 185 555

22,47

1 277 226 814

0,21

0,20

0,33

0,40

1,41

0,07

1,33

0,68

3,73

2,22

0,46

0,61

2,51

0,84

0,00

12 000 958

11 481 655

18 567 925

22 659 522

80 099 874

4 050 597

75 368 185

38 417 348

211 916 106

126 273 555

25 885 085

34 814 584

142 577 207

47 692 531

0

100,00

100,00

– 27,17

27,17

100,00

5 685 342 107

L 193/14

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Official Journal of the European Union

13.7.2006

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1
(

13.7.2006

EN

Official Journal of the European Union

L 193/15

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title
Chapter

Heading

Budget 2006

Amending budget
No. 2

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

763 500 000

763 500 000

556 200 000

556 200 000

12 905 400 000

12 905 400 000

15 884 321 797

15 884 321 797

80 668 854 185

– 2 410 079 591

78 258 774 594

CORRECTION OF BUDGETARY IMBALANCES

0

0

Title 1 — Total

110 778 275 982

– 2 410 079 591

108 368 196 391

L 193/16

EN

Official Journal of the European Union

13.7.2006

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 2006

Amending budget
No. 2

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

80 210 854 185

– 2 410 079 591

77 800 774 594

229 000 000

229 000 000

229 000 000

229 000 000

Article 1 4 0 — Subtotal

80 668 854 185

– 2 410 079 591

78 258 774 594

Chapter 1 4 — Total

80 668 854 185

– 2 410 079 591

78 258 774 594

13.7.2006

EN

Official Journal of the European Union

L 193/17

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 2006

Amending budget No. 2

New amount

80 210 854 185

– 2 410 079 591

77 800 774 594

Remarks

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 0,7018 %.

Legal basis

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.

Member State

Budget 2006

Amending budget No.2

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

2 263 893 956

719 809 646

1 518 698 637

16 503 849 158

71 307 217

1 370 316 970

6 514 139 033

12 743 208 376

1 025 047 653

10 458 222 157

98 266 560

94 014 391

152 038 373

185 541 296

655 875 896

33 167 206

3 520 035 451

1 794 264 074

1 735 217 024

1 033 956 443

211 952 932

285 069 688

1 167 454 435

2 227 457 130

13 828 050 483

80 210 854 185

– 68 022 771

– 21 627 978

– 45 632 036

– 495 887 874

– 2 142 554

– 41 173 642

– 195 729 040

– 382 892 649

– 30 799 403

– 314 236 122

– 2 952 596

– 2 824 832

– 4 568 267

– 5 574 922

– 19 706 973

– 996 568

– 105 765 805

– 53 911 896

– 52 137 721

– 31 067 084

– 6 368 508

– 8 565 432

– 35 078 272

– 66 927 962

– 415 488 684

– 2 410 079 591

2 195 871 185

698 181 668

1 473 066 601

16 007 961 284

69 164 663

1 329 143 328

6 318 409 993

12 360 315 727

994 248 250

10 143 986 035

95 313 964

91 189 559

147 470 106

179 966 374

636 168 923

32 170 638

3 414 269 646

1 740 352 178

1 683 079 303

1 002 889 359

205 584 424

276 504 256

1 132 376 163

2 160 529 168

13 412 561 799

77 800 774 594

L 193/18

EN

Official Journal of the European Union

13.7.2006

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title
Chapter

Heading

Budget 2006

Amending budget
No. 2

New amount

3 0

3 1

3 2

3 3

3 4

3 5

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

2 410 079 591

2 410 079 591

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.

2 410 079 591

2 410 079 591

13.7.2006

EN

Official Journal of the European Union

L 193/19

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 2006

Amending budget
No. 2

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

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

Article 3 0 1 — Subtotal

Article 3 0 2 — Subtotal

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

2 410 079 591

2 410 079 591

2 410 079 591

2 410 079 591

p.m.

p.m.

p.m.

p.m.

Chapter 3 0 — Total

p.m.

2 410 079 591

2 410 079 591

L 193/20

EN

Official Journal of the European Union

13.7.2006

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

3 0 0

Surplus available from the preceding financial year

Budget 2006

p.m.

Amending budget No. 2

New amount

2 410 079 591

2 410 079 591

Remarks

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’.

Legal basis

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.