Definitive adoption of amending budget No 2 of the European Union for the financial year 2010
Date: 2010-06-16
Institutions: European Parliament
Subjects: European Union, adoption of the budget, amending budget, budgetary expenditure, budgetary resources, financial year, financing of the EU budget, general budget (EU)




L_2010206EN.01000101.xml










6.8.2010   


EN


Official Journal of the European Union


L 206/1








            DEFINITIVE ADOPTION
         
of amending budget No 2 of the European Union for the financial year 2010
(2010/421/EU, Euratom)


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 314(4)(a) and 314(9) thereof,


Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a 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),


Having regard to the general budget of the European Union for the financial year 2010, as finally adopted on 17 December 2009 (2),


Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),


Having regard to draft amending budget No 4 to the general budget 2010, which the Commission drew up on 16 April 2010,


Having regard to the Council's position on draft amending budget No 4/2010, which the Council adopted on 11 June 2010,


Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,


Having regard to the Parliament's approval of the position of the Council on 16 June 2010,

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2010 has been definitively adopted.




Done at Strasbourg, 16 June 2010.


The President

J. BUZEK
            





(1)  
            OJ L 248, 16.9.2002, p. 1.

(2)  
            OJ L 64, 12.3.2010.

(3)  
            OJ C 139, 14.6.2006, p. 1.





DEFINITIVE ADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2010

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
5








B. General statement of revenue by budget heading
15








— Title 1: Own resources
16








— Title 3: Surpluses, balances and adjustments
19










             
         

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2010 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE








Description


Budget 2010 (1)



Budget 2009 (2)



Change (%)




1. Sustainable growth


47 727 155 803 


45 331 636 849 


+5,28 




2. Preservation and management of natural resources


58 135 640 809 


49 905 562 321 


+16,49 




3. Citizenship, freedom, security and justice


1 397 957 870 


1 911 333 701 


–26,86 




4. EU as a global player


7 787 695 183 


8 080 323 731 


–3,62 




5. Administration


7 897 947 499 


7 597 445 901 


+3,96 




6. Compensation


0


209 112 912 


– 100,00 




Total expenditure (3)



122 946 397 164 


113 035 415 415 


+8,77 







REVENUE








Description


Budget 2010 (4)



Budget 2009 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 431 693 448 


2 387 722 490 


–40,04 




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


2 253 591 199 


1 796 151 821 


+25,47 




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)


p.m.


p.m.


—




Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)


p.m.


–1 386 416 000 


—




Total revenue for Titles 3 to 9


3 685 284 647 


2 797 458 311 


+31,74 




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


14 203 100 000 


14 580 500 000 


–2,59 




VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)


13 950 917 375 


13 668 391 900 


+2,07 




Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)


91 107 095 142 


81 989 065 204 


+11,12 




Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)



119 261 112 517 


110 237 957 104 


+8,19 




Total revenue (7)



122 946 397 164 


113 035 415 415 


+8,77 







TABLE 1
Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom











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 (8)



Member States whose VAT base is capped




 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


1 443 248 000 


3 399 546 000 


50


1 699 773 000 


1 443 248 000 


 




Bulgaria


193 919 000 


341 983 000 


50


170 991 500 


170 991 500 


Bulgaria




Czech Republic


686 271 000 


1 279 932 000 


50


639 966 000 


639 966 000 


Czech Republic




Denmark


1 005 323 000 


2 411 018 000 


50


1 205 509 000 


1 005 323 000 


 




Germany


10 666 708 000 


24 090 310 000 


50


12 045 155 000 


10 666 708 000 


 




Estonia


81 803 000 


133 404 000 


50


66 702 000 


66 702 000 


Estonia




Ireland


742 238 000 


1 349 841 000 


50


674 920 500 


674 920 500 


Ireland




Greece


1 367 189 000 


2 421 766 000 


50


1 210 883 000 


1 210 883 000 


Greece




Spain


5 369 673 000 


10 293 417 000 


50


5 146 708 500 


5 146 708 500 


Spain




France


9 108 724 000 


19 500 051 000 


50


9 750 025 500 


9 108 724 000 


 




Italy


6 776 268 000 


15 109 535 000 


50


7 554 767 500 


6 776 268 000 


 




Cyprus


167 048 000 


176 204 000 


50


88 102 000 


88 102 000 


Cyprus




Latvia


70 219 000 


180 611 000 


50


90 305 500 


70 219 000 


 




Lithuania


130 593 000 


264 183 000 


50


132 091 500 


130 593 000 


 




Luxembourg


211 591 000 


286 429 000 


50


143 214 500 


143 214 500 


Luxembourg




Hungary


381 677 000 


842 197 000 


50


421 098 500 


381 677 000 


 




Malta


45 533 000 


57 996 000 


50


28 998 000 


28 998 000 


Malta




Netherlands


2 828 548 000 


5 805 151 000 


50


2 902 575 500 


2 828 548 000 


 




Austria


1 253 649 000 


2 736 331 000 


50


1 368 165 500 


1 253 649 000 


 




Poland


1 700 003 000 


2 865 624 000 


50


1 432 812 000 


1 432 812 000 


Poland




Portugal


991 818 000 


1 550 258 000 


50


775 129 000 


775 129 000 


Portugal




Romania


495 500 000 


1 300 553 000 


50


650 276 500 


495 500 000 


 




Slovenia


200 313 000 


362 065 000 


50


181 032 500 


181 032 500 


Slovenia




Slovakia


291 615 000 


691 742 000 


50


345 871 000 


291 615 000 


 




Finland


804 232 000 


1 795 719 000 


50


897 859 500 


804 232 000 


 




Sweden


1 286 602 000 


2 941 457 000 


50


1 470 728 500 


1 286 602 000 


 




United Kingdom


7 790 892 000 


16 068 303 000 


50


8 034 151 500 


7 790 892 000 


 




Total


56 091 197 000 


118 255 626 000 


 


59 127 813 000 


54 893 257 500 


 







TABLE 2
Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)








Member State


1 % of capped VAT base


Uniform rate of VAT own resource (9) (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 443 248 000 


0,300


432 974 400 




Bulgaria


170 991 500 


0,300


51 297 450 




Czech Republic


639 966 000 


0,300


191 989 800 




Denmark


1 005 323 000 


0,300


301 596 900 




Germany


10 666 708 000 


0,150


1 600 006 200 




Estonia


66 702 000 


0,300


20 010 600 




Ireland


674 920 500 


0,300


202 476 150 




Greece


1 210 883 000 


0,300


363 264 900 




Spain


5 146 708 500 


0,300


1 544 012 550 




France


9 108 724 000 


0,300


2 732 617 200 




Italy


6 776 268 000 


0,300


2 032 880 400 




Cyprus


88 102 000 


0,300


26 430 600 




Latvia


70 219 000 


0,300


21 065 700 




Lithuania


130 593 000 


0,300


39 177 900 




Luxembourg


143 214 500 


0,300


42 964 350 




Hungary


381 677 000 


0,300


114 503 100 




Malta


28 998 000 


0,300


8 699 400 




Netherlands


2 828 548 000 


0,100


282 854 800 




Austria


1 253 649 000 


0,225


282 071 025 




Poland


1 432 812 000 


0,300


429 843 600 




Portugal


775 129 000 


0,300


232 538 700 




Romania


495 500 000 


0,300


148 650 000 




Slovenia


181 032 500 


0,300


54 309 750 




Slovakia


291 615 000 


0,300


87 484 500 




Finland


804 232 000 


0,300


241 269 600 




Sweden


1 286 602 000 


0,100


128 660 200 




United Kingdom


7 790 892 000 


0,300


2 337 267 600 




Total


54 893 257 500 


 


13 950 917 375 







TABLE 3
Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)








Member State


1 % of gross national income


Uniform rate of ‘additional base’ own resource


‘Additional base’ own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


3 399 546 000 


 


2 619 095 356 




Bulgaria


341 983 000 


 


263 472 266 




Czech Republic


1 279 932 000 


 


986 091 660 




Denmark


2 411 018 000 


 


1 857 508 634 




Germany


24 090 310 000 


 


18 559 777 993 




Estonia


133 404 000 


 


102 777 782 




Ireland


1 349 841 000 


 


1 039 951 304 




Greece


2 421 766 000 


 


1 865 789 162 




Spain


10 293 417 000 


 


7 930 306 182 




France


19 500 051 000 


 


15 023 327 531 




Italy


15 109 535 000 


 


11 640 764 075 




Cyprus


176 204 000 


 


135 751 973 




Latvia


180 611 000 


0,7704250 (10)



139 147 237 




Lithuania


264 183 000 


 


203 533 198 




Luxembourg


286 429 000 


 


220 672 073 




Hungary


842 197 000 


 


648 849 656 




Malta


57 996 000 


 


44 681 570 




Netherlands


5 805 151 000 


 


4 472 433 679 




Austria


2 736 331 000 


 


2 108 137 914 




Poland


2 865 624 000 


 


2 207 748 479 




Portugal


1 550 258 000 


 


1 194 357 578 




Romania


1 300 553 000 


 


1 001 978 594 




Slovenia


362 065 000 


 


278 943 941 




Slovakia


691 742 000 


 


532 935 357 




Finland


1 795 719 000 


 


1 383 466 879 




Sweden


2 941 457 000 


 


2 266 172 121 




United Kingdom


16 068 303 000 


 


12 379 422 948 




Total


118 255 626 000 


 


91 107 095 142 







TABLE 4
Calculation of the gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)









Member State


Gross reduction


Percentage share of GNI base


GNI key applied to the gross reduction


Financing of the reduction in favour of Netherlands and Sweden




 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


2,87


23 368 678 


23 368 678 




Bulgaria


 


0,29


2 350 811 


2 350 811 




Czech Republic


 


1,08


8 798 327 


8 798 327 




Denmark


 


2,04


16 573 479 


16 573 479 




Germany


 


20,37


165 598 200 


165 598 200 




Estonia


 


0,11


917 027 


917 027 




Ireland


 


1,14


9 278 886 


9 278 886 




Greece


 


2,05


16 647 361 


16 647 361 




Spain


 


8,70


70 757 550 


70 757 550 




France


 


16,49


134 044 491 


134 044 491 




Italy


 


12,78


103 863 827 


103 863 827 




Cyprus


 


0,15


1 211 237 


1 211 237 




Latvia


 


0,15


1 241 531 


1 241 531 




Lithuania


 


0,22


1 816 009 


1 816 009 




Luxembourg


 


0,24


1 968 930 


1 968 930 




Hungary


 


0,71


5 789 311 


5 789 311 




Malta


 


0,05


398 668 


398 668 




Netherlands


– 651 393 555 


4,91


39 904 949 


– 611 488 606 




Austria


 


2,31


18 809 699 


18 809 699 




Poland


 


2,42


19 698 467 


19 698 467 




Portugal


 


1,31


10 656 564 


10 656 564 




Romania


 


1,10


8 940 077 


8 940 077 




Slovenia


 


0,31


2 488 856 


2 488 856 




Slovakia


 


0,58


4 755 075 


4 755 075 




Finland


 


1,52


12 343 877 


12 343 877 




Sweden


– 161 502 534 


2,49


20 219 747 


– 141 282 787 




United Kingdom


 


13,59


110 454 455 


110 454 455 




Total


– 812 896 089 


100,00


812 896 089 


0




EU GDP price deflator, in EUR, (spring 2009 economic forecast):
(a) 2004 EU25 = 107,3854 / (b) 2006 EU25 = 112,1711 / (c) 2006 EU27 = 112,5095 / (d) 2010 EU27 = 115,9689
Lump-sum for Netherlands: in 2010 prices:
605 000 000  EUR × [(b/a) × (d/c)] = 651 393 555  EUR
Lump-sum for Sweden: in 2010 prices:
150 000 000  EUR × [(b/a) × (d/c)] = 161 502 534  EUR







TABLE 5
Correction of budgetary imbalances for the United Kingdom for the year 2009 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)







Description


Coefficient (11) (%)


Amount




1. United Kingdom's share (in %) of notional uncapped VAT base


13,8313


 




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


7,2604


 




3. (1) – (2)


6,5709


 




4. Total allocated expenditure


 


104 614 895 122 




5. Enlargement related expenditure (12) = (5a + 5b)


 


12 586 767 353 




5a. Pre-accession expenditure


 


3 023 312 156 




5b. Expenditure related to Article 4(1)(g)


 


9 563 455 197 




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


 


92 028 127 769 




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


 


3 991 091 896 




8. United Kingdom's advantage (13)



 


19 427 650 




9. Core United Kingdom's correction = (7) – (8)


 


3 971 664 246 




10. Windfall gains deriving from traditional own resources (14)



 


13 121 864 




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


 


3 958 542 381 




According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) shall not exceed EUR 10,5 billion, measured in 2004 prices. The corresponding figures are set out in the table below.







2007-2012 UK corrections
Difference in original amount in reference to EUR 10,5 billion threshold
(ORD 2007 vs. ORD 2000), in EUR


Difference
in current
prices


Difference
in constant
2004 prices




(A) 2007 UK correction


0


0




(B) 2008 UK correction


– 157 057 452 


– 146 241 792 




(C) 2009 UK correction


– 414 749 593 


– 384 907 296 




(D) 2010 UK correction


n/a


n/a




(E) 2011 UK correction


n/a


n/a




(F) 2012 UK correction


n/a


n/a




(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)


– 571 807 045 


– 531 149 088 







TABLE 6
Calculation of the financing of the correction for the United Kingdom amounting to EUR –3 958 542 381  (Chapter 1 5)












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


2,87


3,33


5,10


 


1,33


4,66


184 436 541 




Bulgaria


0,29


0,33


0,51


 


0,13


0,47


18 553 701 




Czech Republic


1,08


1,25


1,92


 


0,50


1,75


69 440 517 




Denmark


2,04


2,36


3,62


 


0,94


3,30


130 805 649 




Germany


20,37


23,57


0,00


–17,68 


0,00


5,89


233 303 187 




Estonia


0,11


0,13


0,20


 


0,05


0,18


7 237 605 




Ireland


1,14


1,32


2,03


 


0,53


1,85


73 233 310 




Greece


2,05


2,37


3,64


 


0,95


3,32


131 388 763 




Spain


8,70


10,07


15,45


 


4,03


14,11


558 451 694 




France


16,49


19,08


29,27


 


7,64


26,73


1 057 941 839 




Italy


12,78


14,79


22,68


 


5,92


20,71


819 741 920 




Cyprus


0,15


0,17


0,26


 


0,07


0,24


9 559 646 




Latvia


0,15


0,18


0,27


 


0,07


0,25


9 798 740 




Lithuania


0,22


0,26


0,40


 


0,10


0,36


14 332 796 




Luxembourg


0,24


0,28


0,43


 


0,11


0,39


15 539 714 




Hungary


0,71


0,82


1,26


 


0,33


1,15


45 691 955 




Malta


0,05


0,06


0,09


 


0,02


0,08


3 146 474 




Netherlands


4,91


5,68


0,00


–4,26 


0,00


1,42


56 220 125 




Austria


2,31


2,68


0,00


–2,01 


0,00


0,67


26 500 064 




Poland


2,42


2,80


4,30


 


1,12


3,93


155 469 518 




Portugal


1,31


1,52


2,33


 


0,61


2,12


84 106 590 




Romania


1,10


1,27


1,95


 


0,51


1,78


70 559 274 




Slovenia


0,31


0,35


0,54


 


0,14


0,50


19 643 216 




Slovakia


0,58


0,68


1,04


 


0,27


0,95


37 529 276 




Finland


1,52


1,76


2,70


 


0,70


2,46


97 423 656 




Sweden


2,49


2,88


0,00


–2,16 


0,00


0,72


28 486 611 




United Kingdom


13,59


0,00


0,00


 


0,00


0,00


0




Total


100,00


100,00


100,00


–26,11 


26,11


100,00


3 958 542 381 




The calculations are made to 15 decimal places.
TABLE 7
Summary of financing (15) of the general budget by type of own resource and by Member State
















Member State


Traditional own resources (TOR)


VAT and GNI-based own resources, including adjustments


Total own resources (16)





Net sugar sector levies (75 %)


Net customs duties (75 %)


Total net traditional own resources (75 %)


Collection costs (25 % of gross TOR)


VAT-based own resource


GNI-based own resource


Reduction in favour of Netherlands and Sweden


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


(9) = (5) + (6) + (7) + (8)


(10)


(11) = (3) + (9)




Belgium


6 600 000 


1 547 600 000 


1 554 200 000 


518 066 667 


432 974 400 


2 619 095 356 


23 368 678 


184 436 541 


3 259 874 975 


3,10


4 814 074 975 




Bulgaria


400 000 


73 800 000 


74 200 000 


24 733 333 


51 297 450 


263 472 266 


2 350 811 


18 553 701 


335 674 228 


0,32


409 874 228 




Czech Republic


3 400 000 


193 300 000 


196 700 000 


65 566 667 


191 989 800 


986 091 660 


8 798 327 


69 440 517 


1 256 320 304 


1,20


1 453 020 304 




Denmark


3 400 000 


284 100 000 


287 500 000 


95 833 333 


301 596 900 


1 857 508 634 


16 573 479 


130 805 649 


2 306 484 662 


2,20


2 593 984 662 




Germany


26 300 000 


2 683 300 000 


2 709 600 000 


903 199 997 


1 600 006 200 


18 559 777 993 


165 598 200 


233 303 187 


20 558 685 580 


19,57


23 268 285 580 




Estonia


0


22 600 000 


22 600 000 


7 533 333 


20 010 600 


102 777 782 


917 027 


7 237 605 


130 943 014 


0,12


153 543 014 




Ireland


0


173 300 000 


173 300 000 


57 766 667 


202 476 150 


1 039 951 304 


9 278 886 


73 233 310 


1 324 939 650 


1,26


1 498 239 650 




Greece


1 400 000 


194 000 000 


195 400 000 


65 133 334 


363 264 900 


1 865 789 162 


16 647 361 


131 388 763 


2 377 090 186 


2,26


2 572 490 186 




Spain


4 700 000 


1 037 100 000 


1 041 800 000 


347 266 667 


1 544 012 550 


7 930 306 182 


70 757 550 


558 451 694 


10 103 527 976 


9,62


11 145 327 976 




France


30 900 000 


979 000 000 


1 009 900 000 


336 633 333 


2 732 617 200 


15 023 327 531 


134 044 491 


1 057 941 839 


18 947 931 061 


18,04


19 957 831 061 




Italy


4 700 000 


1 318 100 000 


1 322 800 000 


440 933 334 


2 032 880 400 


11 640 764 075 


103 863 827 


819 741 920 


14 597 250 222 


13,89


15 920 050 222 




Cyprus


0


38 400 000 


38 400 000 


12 800 000 


26 430 600 


135 751 973 


1 211 237 


9 559 646 


172 953 456 


0,16


211 353 456 




Latvia


0


11 600 000 


11 600 000 


3 866 667 


21 065 700 


139 147 237 


1 241 531 


9 798 740 


171 253 208 


0,16


182 853 208 




Lithuania


800 000 


45 700 000 


46 500 000 


15 500 000 


39 177 900 


203 533 198 


1 816 009 


14 332 796 


258 859 903 


0,25


305 359 903 




Luxembourg


0


12 000 000 


12 000 000 


4 000 000 


42 964 350 


220 672 073 


1 968 930 


15 539 714 


281 145 067 


0,27


293 145 067 




Hungary


2 000 000 


92 400 000 


94 400 000 


31 466 667 


114 503 100 


648 849 656 


5 789 311 


45 691 955 


814 834 022 


0,78


909 234 022 




Malta


0


10 600 000 


10 600 000 


3 533 333 


8 699 400 


44 681 570 


398 668 


3 146 474 


56 926 112 


0,05


67 526 112 




Netherlands


7 300 000 


1 790 300 000 


1 797 600 000 


599 200 000 


282 854 800 


4 472 433 679 


– 611 488 606 


56 220 125 


4 200 019 998 


4,00


5 997 619 998 




Austria


3 200 000 


171 200 000 


174 400 000 


58 133 334 


282 071 025 


2 108 137 914 


18 809 699 


26 500 064 


2 435 518 702 


2,32


2 609 918 702 




Poland


12 800 000 


330 100 000 


342 900 000 


114 300 000 


429 843 600 


2 207 748 479 


19 698 467 


155 469 518 


2 812 760 064 


2,68


3 155 660 064 




Portugal


200 000 


112 800 000 


113 000 000 


37 666 667 


232 538 700 


1 194 357 578 


10 656 564 


84 106 590 


1 521 659 432 


1,45


1 634 659 432 




Romania


1 000 000 


152 400 000 


153 400 000 


51 133 333 


148 650 000 


1 001 978 594 


8 940 077 


70 559 274 


1 230 127 945 


1,17


1 383 527 945 




Slovenia


0


80 200 000 


80 200 000 


26 733 333 


54 309 750 


278 943 941 


2 488 856 


19 643 216 


355 385 763 


0,34


435 585 763 




Slovakia


1 400 000 


128 200 000 


129 600 000 


43 200 000 


87 484 500 


532 935 357 


4 755 075 


37 529 276 


662 704 208 


0,63


792 304 208 




Finland


800 000 


136 200 000 


137 000 000 


45 666 667 


241 269 600 


1 383 466 879 


12 343 877 


97 423 656 


1 734 504 012 


1,65


1 871 504 012 




Sweden


2 600 000 


431 000 000 


433 600 000 


144 533 334 


128 660 200 


2 266 172 121 


– 141 282 787 


28 486 611 


2 282 036 145 


2,17


2 715 636 145 




United Kingdom


9 500 000 


2 030 400 000 


2 039 900 000 


679 966 667 


2 337 267 600 


12 379 422 948 


110 454 455 


–3 958 542 381 


10 868 602 622 


10,35


12 908 502 622 




Total


123 400 000 


14 079 700 000 


14 203 100 000 


4 734 366 667 


13 950 917 375 


91 107 095 142 


0


0


105 058 012 517 


100,00


119 261 112 517 




B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
REVENUE









Title


Heading


Budget 2010


Amending budget No 2/2010


New amount






1


OWN RESOURCES


121 514 703 716 


–2 253 591 199 


119 261 112 517 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


2 253 591 199 


2 253 591 199 




4


REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES


1 179 589 448 


 


1 179 589 448 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


68 894 000 


 


68 894 000 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH EU/COMMUNITY AGREEMENTS AND PROGRAMMES


30 000 000 


 


30 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


p.m.


 


p.m.




9


MISCELLANEOUS REVENUE


30 210 000 


 


30 210 000 




 



Total




122 946 397 164 



 



122 946 397 164 





TITLE 1
OWN RESOURCES









Title
Chapter


Heading


Budget 2010


Amending budget No 2/2010


New amount






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 1


LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)


123 400 000 


 


123 400 000 




1 2


CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM


14 079 700 000 


 


14 079 700 000 




1 3


OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM


13 950 917 375 


 


13 950 917 375 




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM


93 360 686 341 


–2 253 591 199 


91 107 095 142 




1 5


CORRECTION OF BUDGETARY IMBALANCES


0


 


0




1 6


GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN


0


 


0




 



Title 1 — Total




121 514 703 716 




–2 253 591 199 




119 261 112 517 






                              CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM









Title
Chapter
Article
Item


Heading


Budget 2010


Amending budget No 2/2010


New amount




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM






1 4 0






Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom




93 360 686 341 


–2 253 591 199 


91 107 095 142 




 



Chapter 1 4 — Total




93 360 686 341 




–2 253 591 199 




91 107 095 142 






                                 1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom







Budget 2010


Amending budget No 2/2010


New amount




93 360 686 341 


–2 253 591 199 


91 107 095 142 





Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,7704 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.








Member State


Budget 2010


Amending budget No 2/2010


New amount




Belgium


2 683 880 324 


–64 784 968 


2 619 095 356 




Bulgaria


269 989 418 


–6 517 152 


263 472 266 




Czech Republic


1 010 483 256 


–24 391 596 


986 091 660 




Denmark


1 903 455 276 


–45 946 642 


1 857 508 634 




Germany


19 018 865 755 


– 459 087 762 


18 559 777 993 




Estonia


105 320 055 


–2 542 273 


102 777 782 




Ireland


1 065 675 152 


–25 723 848 


1 039 951 304 




Greece


1 911 940 629 


–46 151 467 


1 865 789 162 




Spain


8 126 467 285 


– 196 161 103 


7 930 306 182 




France


15 394 938 969 


– 371 611 438 


15 023 327 531 




Italy


11 928 705 683 


– 287 941 608 


11 640 764 075 




Cyprus


139 109 884 


–3 357 911 


135 751 973 




Latvia


142 589 131 


–3 441 894 


139 147 237 




Lithuania


208 567 719 


–5 034 521 


203 533 198 




Luxembourg


226 130 535 


–5 458 462 


220 672 073 




Hungary


664 899 359 


–16 049 703 


648 849 656 




Malta


45 786 797 


–1 105 227 


44 681 570 




Netherlands


4 583 062 134 


– 110 628 455 


4 472 433 679 




Austria


2 160 284 029 


–52 146 115 


2 108 137 914 




Poland


2 262 358 524 


–54 610 045 


2 207 748 479 




Portugal


1 223 900 763 


–29 543 185 


1 194 357 578 




Romania


1 026 763 164 


–24 784 570 


1 001 978 594 




Slovenia


285 843 795 


–6 899 854 


278 943 941 




Slovakia


546 117 847 


–13 182 490 


532 935 357 




Finland


1 417 687 800 


–34 220 921 


1 383 466 879 




Sweden


2 322 227 311 


–56 055 190 


2 266 172 121 




United Kingdom


12 685 635 747 


– 306 212 799 


12 379 422 948 





Article 1 4 0 — Total



93 360 686 341 


–2 253 591 199 


91 107 095 142 




TITLE 3
SURPLUSES, BALANCES AND ADJUSTMENTS









Title
Chapter


Heading


Budget 2010


Amending budget No 2/2010


New amount






3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR


p.m.


2 253 591 199 


2 253 591 199 




3 1


BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000


p.m.


 


p.m.




3 2


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(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000


p.m.


 


p.m.




3 4


ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE


p.m.


 


p.m.




3 5


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


p.m.


 


p.m.




3 6


RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM


p.m.


 


p.m.




3 7


ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM


—


 


—




 



Title 3 — Total




p.m.




2 253 591 199 




2 253 591 199 






                              CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR









Title
Chapter
Article
Item


Heading


Budget 2010


Amending budget No 2/2010


New amount




3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR






3 0 0






Surplus available from the preceding financial year




p.m.


2 253 591 199 


2 253 591 199 






3 0 2






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




p.m.


 


p.m.




 



Chapter 3 0 — Total




p.m.




2 253 591 199 




2 253 591 199 






                                 3 0 0Surplus available from the preceding financial year







Budgte 2010


Amending budget No 2/2010


New amount




p.m.


2 253 591 199 


2 253 591 199 





Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or 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 accordance 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 Article 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 2007/436/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1).
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.
Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.


(1)  The figures in this column correspond to those in the 2010 budget plus Amending Budgets No 1/2010 and 2/2010.

(2)  The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.

(3)  The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4)  The figures in this column correspond to those in the 2010 budget plus Amending Budgets No 1/2010 and 2/2010.

(5)  The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 10/2009.

(6)  The own resources for the 2010 budget are determined on the basis of the budget forecasts adopted at the 145th meeting of the Advisory Committee on Own Resources on 12 May 2009.

(7)  The third paragraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

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

(9)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

(10)  Calculation of rate: (91 107 095 142) / (118 255 626 000) = 0,770425037892066.

(11)  Rounded percentages.

(12)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2008, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2008; and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(13)  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.

(14)  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).

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); (119 261 112 517 + 3 685 284 647 = 122 946 397 164 = 122 946 397 164).

(16)  Total own resources as percentage of GNI: (119 261 112 517) / (11 825 562 600 000) = 1,01 %; own resources ceiling as percentage of GNI: 1,23 %.