Communication from the Commission to the European Parliament and the Council Adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the decision to apply FISIM for own resources purposes
Date: 2010-04-16
Institutions: European Commission
Subjects: EU statistics, European accounting system, data transmission, general budget (EU), gross national product, own resources

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EN 

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EUROPEAN COMMISSION 

Brussels, 16.4.2010 
COM(2010)162 final 

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL 

Adaptation of the ceiling of own resources and of the ceiling for appropriations for 
commitments following the decision to apply FISIM for own resources purposes 

EN 

   EN 

 
 
 
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN 
PARLIAMENT AND THE COUNCIL 

Adaptation of the ceiling of own resources and of the ceiling for appropriations for 
commitments following the decision to apply FISIM for own resources purposes 

1. 

2. 

3. 

Article 3(3) of Council Decision 2007/436/EC, Euratom1 stipulates that "should the 
modification to the ESA 95 result in significant changes in the GNI that apply for the 
purposes of this Decision, the ceiling for payments and commitments as determined 
in  paragraphs  1  and  2  shall  be  recalculated  by  the  Commission  on  the  basis  of  the 
following formula: 

1.24 % (1.31%)* 

GNI

2t
−

+

GNI

+

GNI

t

1t
−

ESA

current

GNI

2t
−

+

GNI

+

GNI

t

1t
−

ESA

modified

where  t  is  the  latest  full  year  for  which  data  according  to  the  GNI  Regulation2  are 
available."  

Such a significant change in the GNI occurred when the Council decided to allocate 
financial  intermediation  services  indirectly  measured  (FISIM)  within  the  European 
system  of  national  and  regional  accounts  (ESA  95)  for  the  purposes  of  the  Union's 
budget and its own resources from 1 January 20103. 

On  the  basis  of  the  latest  information  provided  by  Eurostat  (see  also  tables  in  the 
annex) with the year 2008 as the last full year available, the new percentage ceilings 
will amount to: 

Maximum own resources (in per cent of the total GNI of the Member States) = 

euro
euro

(11 
(11 

565
701

439
945

+
+

12
12

160 206
784
354

+
+

12
12

294
438

 )015
654
 )

million
million

 = 

1.24 %*

euro
euro

36 
36 

065
495

 614
 384

million
million

= 1.24 % * 

 = 1,22539776 % ⇒ 1.23 % 

Maximum  appropriations  for  commitments  (in  per  cent  of  the  total  GNI  of  the 
Member States) = 

1 
2 

3 

OJ L 163, 23.6.2007, p. 17. 
Council  Regulation  (EC,  Euratom)  No  1287/2003  of  15  July  2003  on  the  harmonisation  of  gross 
national income at market prices, OJ L 181, 19.7.2003, p. 1. 
Council  Decision  2010/196/EU,  Euratom  of  16  March  2010  on  the  allocation  of  financial 
intermediation  services  indirectly  measured  (FISIM)  for  the  establishment  of  the  Gross  National 
Income (GNI) used for the purposes of the European Union's budget and its own resources, OJ L 87, 
7.4.2010, p. 31. 

EN 

2 

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euro
euro

(11 
(11 

565
701

439
945

+
+

12
12

160 206
784
354

+
+

12
12

294
438

 )015
654
 )

million
million

 = 

1.31 % * 

euro
euro

36 
36 

065
495

 614
 384

million
million

= 1.31 % * 

 = 1,29457344 % ⇒ 1.29 % 

4. 

The new ceilings shall be valid from 1 January 2010 onwards. 

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3 

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ANNEX  

Gross National Income (GNI) at current market prices including FISIM according to ESA 95 
as at 28 October 2009 

(in million national currency) 

currency

million EUR
million BGL
million CZK
million DKK
million EUR
million EEK
million EUR
million EUR
million EUR
million EUR
million EUR
million CYP (2)
million LVL
million LTL
million EUR
million HUF
million MLT (2)
million EUR
million EUR
million PLN
million EUR
million RON
million SIT (1) 
million SKK
million EUR
million SEK
million GBP

GNI excl 
FISIM

317 735
47 759
3 033 502
1 645 999
2 346 040
193 671
151 643
203 399
957 030
1 809 372
1 466 456
7 998
10 781
80 567
25 786
22 072 124
2 082
547 863
250 977
1 021 327
147 812
330 838
7 279 899
1 583 426
167 412
2 929 226
1 310 906

2006

impact of 
FISIM 

allocation GNI incl FISIM
320 971
48 130
3 062 345
1 659 760
2 374 360
196 064
153 837
205 922
967 909
1 824 075
1 482 833
8 051
10 842
80 943
26 033
22 379 893
2 099
554 741
253 321
1 033 137
149 881
333 115
7 352 791
1 607 165
168 650
2 949 332
1 334 091

3 236
372
28 843
13 761
28 320
2 392
2 195
2 523
10 879
14 703
16 377
53
61
376
247
307 769
17
6 878
2 344
11 810
2 069
2 276
72 892
23 739
1 238
20 106
23 185

Member 
States

Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
(1) million EUR since 2007
(2) million EUR since 2008

GNI excl 
FISIM

333 603
55 258
3 251 217
1 683 051
2 453 380
223 766
160 148
216 803
1 014 739
1 896 012
1 517 085
8 746
14 199
94 170
29 390
23 235 458
2 245
568 638
262 726
1 119 722
154 536
398 761
33 449
1 779 889
178 056
3 117 663
1 393 714

4 

EN 

2007

impact of 
FISIM 

allocation GNI incl FISIM
338 153
55 830
3 288 163
1 697 165
2 477 680
227 361
162 453
219 817
1 028 420
1 914 757
1 535 159
8 775
14 291
94 826
29 689
23 600 934
2 259
576 875
265 352
1 134 554
157 024
401 081
33 854
1 805 168
179 573
3 137 155
1 417 878

4 549
572
36 946
14 114
24 300
3 595
2 305
3 014
13 681
18 745
18 074
29
92
655
299
365 476
14
8 237
2 625
14 832
2 488
2 320
404
25 279
1 517
19 492
24 164

2008

impact of 
FISIM 

allocation GNI incl FISIM
346 971
65 741
3 426 038
1 765 227
2 536 990
236 325
155 909
231 285
1 060 554
1 963 018
1 548 138
16 075
15 905
108 347
29 717
24 761 580
5 497
580 214
277 386
1 243 822
159 567
482 617
36 278
1 970 571
184 311
3 226 560
1 471 255

3 959
672
31 755
14 156
21 540
3 852
2 317
2 538
13 167
20 505
20 402
82
64
689
445
437 651
25
8 850
2 428
18 188
2 552
2 431
460
24 196
1 842
21 071
23 037

GNI excl 
FISIM

343 011
65 069
3 394 283
1 751 071
2 515 450
232 473
153 592
228 747
1 047 387
1 942 513
1 527 736
15 993
15 841
107 659
29 273
24 323 929
5 472
571 364
274 958
1 225 634
157 015
480 186
35 818
1 946 375
182 469
3 205 489
1 448 218

EN 

 
  
 
Gross National Income (GNI) at current market prices including FISIM according to ESA 95 
as at 28 October 2009 

(in million euro) 

Member 
States

Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EU-27

2006

impact of 
FISIM 

allocation GNI incl FISIM
320 971
24 609
108 050
222 515
2 374 360
12 531
153 837
205 922
967 909
1 824 075
1 482 833
13 982
15 573
23 443
26 033
84 689
4 889
554 741
253 321
265 186
149 881
94 479
30 688
43 164
168 650
318 695
1 956 920
11 701 945

3 236
190
1 018
1 845
28 320
153
2 195
2 523
10 879
14 703
16 377
92
87
109
247
1 165
39
6 878
2 344
3 031
2 069
646
304
638
1 238
2 173
34 009
136 506

GNI excl 
FISIM

317 735
24 419
107 032
220 670
2 346 040
12 378
151 643
203 399
957 030
1 809 372
1 466 456
13 890
15 486
23 334
25 786
83 524
4 850
547 863
250 977
262 154
147 812
93 833
30 384
42 526
167 412
316 523
1 922 911
11 565 439

currency

million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR
million EUR

million EUR

2007

impact of 
FISIM 

allocation GNI incl FISIM
338 153
28 546
118 424
227 789
2 477 680
14 531
162 453
219 817
1 028 420
1 914 757
1 535 159
15 061
20 413
27 463
29 689
93 897
5 262
576 875
265 352
299 853
157 024
120 253
33 854
53 447
179 573
339 148
2 071 891
12 354 784

4 549
292
1 331
1 894
24 300
230
2 305
3 014
13 681
18 745
18 074
50
131
190
299
1 454
32
8 237
2 625
3 920
2 488
696
404
748
1 517
2 107
35 310
148 624

2008

impact of 
FISIM 

allocation GNI incl FISIM
346 971
33 613
137 338
236 753
2 536 990
15 104
155 909
231 285
1 060 554
1 963 018
1 548 138
16 075
22 634
31 380
29 717
98 452
5 497
580 214
277 386
354 153
159 567
131 053
36 278
63 034
184 311
335 569
1 847 660
12 438 654

3 959
343
1 273
1 899
21 540
246
2 317
2 538
13 167
20 505
20 402
82
91
199
445
1 740
25
8 850
2 428
5 179
2 552
660
460
774
1 842
2 191
28 931
144 639

GNI excl 
FISIM

343 011
33 270
136 065
234 854
2 515 450
14 858
153 592
228 747
1 047 387
1 942 513
1 527 736
15 993
22 543
31 180
29 273
96 712
5 472
571 364
274 958
348 975
157 015
130 393
35 818
62 260
182 469
333 377
1 818 730
12 294 015

GNI excl 
FISIM

333 603
28 253
117 093
225 895
2 453 380
14 301
160 148
216 803
1 014 739
1 896 012
1 517 085
15 011
20 282
27 274
29 390
92 443
5 230
568 638
262 726
295 933
154 536
119 558
33 449
52 698
178 056
337 041
2 036 581
12 206 160

5 

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EN 

 
  
 
Annual average conversion rates used 

Member 
States

                    year
currency

2002

2003

2004

2005

2006

2007

2008

Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
(1) EUR since 2007
(2) EUR since 2008

1
1,9533
31,891
7,4399
1
15,647
1
1
1
1
1
0,58185
0,6652
3,4529
1
251,66
0,4280
1
1
4,5268
1
4,0510
239,087
40,022
1
9,1243
0,67866

1
1,9558
29,782
7,4518
1
15,647
1
1
1
1
1
0,57683
0,6962
3,4528
1
248,05
0,4299
1
1
4,0230
1
3,6209
239,568
38,599
1
9,2822
0,68380

1
1,9558
28,342
7,4591
1
15,647
1
1
1
1
1
0,57578
0,6962
3,4528
1
264,26
0,4293
1
1
3,8959
1
3,5258
239,596
37,234
1
9,2544
0,68173

1
1,9558
27,766
7,4506
1
15,647
1
1
1
1
1
0,58263
0,7001
3,4528
1
251,35
0,4293
1
1
3,7837
1
3,3353
1
33,775
1
9,2501
0,68434

1
1,9558
24,946
7,4560
1
15,647
1
1
1
1
1
1
0,7027
3,4528
1
251,51
1
1
1
3,5121
1
3,6826
1
31,262
1
9,6152
0,79628

EUR
BGL
CZK
DKK
EUR
EUR
EUR
EUR
EUR
EUR
EUR
CYP(2)
LVL
LTL
EUR
HUF
MLT(2)
EUR
EUR
PLN
EUR
RON
SIT(1) 
SKK
EUR
SEK
GBP

1
1,9492
30,804
7,4305
1
15,647
1
1
1
1
1
0,5753
0,5810
3,4594
1
242,96
0,4089
1
1
3,8574
1
3,1270
225,977
42,694
1
9,1611
0,62883

1
1,9490
31,846
7,4307
1
15,647
1
1
1
1
1
0,58409
0,6407
3,4527
1
253,62
0,4261
1
1
4,3996
1
3,7551
233,849
41,489
1
9,1242
0,69199

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