DRAFT AMENDING BUDGET N° 4 TO THE GENERAL BUDGET 2011 GENERAL STATEMENT OF REVENUESTATEMENT OF EXPENDITURE BY SECTIONSection III - Commission
Date: 2011-06-17
Institutions: European Commission
Subjects: European Commission, amending budget, budgetary expenditure, budgetary resources, general budget (EU), migratory movement, refugee

EUROPEAN COMMISSION 

Brussels, 17.6.2011 
COM(2011) 375 final 

DRAFT AMENDING BUDGET N° 4  
TO THE GENERAL BUDGET 2011 

GENERAL STATEMENT OF REVENUE 

STATEMENT OF EXPENDITURE BY SECTION 
Section III - Commission 

EN 

   EN 

 
 
 
 
  
 
 
 
 
 
DRAFT AMENDING BUDGET N° 4 
TO THE GENERAL BUDGET 2011 

GENERAL STATEMENT OF REVENUE 

STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 

Having regard to: 

– 

– 

– 

– 

– 

– 

the Treaty on the Functioning of the European Union, and in particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

the  Council  Regulation  (EC,  Euratom)  No  1605/2002  of  25  June  2002  on  the 
Financial Regulation applicable to the general budget of the European Communities1, 
and in particular Article 37 thereof, 

the  general  budget  of  the  European  Union  for  the  financial  year  2011  adopted  on 
15 December 20102, 

the amending budget No 1/2011 adopted on 6 April 2011, 

the draft amending budget No 2/20113, adopted on 25 March 2011, 

the draft amending budget No 3/20114, adopted on 15 April 2011, 

The  European  Commission  hereby  presents  to  the  budgetary  authority  the  Draft  Amending 
Budget No 4 to the 2011 budget. 

1 
2 
3 
4 

OJ L 248, 16.9.2002, p. 1. 
OJ L 68, 15.3.2011, p. 1. 
COM(2011) 154 final. 
COM(2011) 219 final. 

1 

 
 
  
 
 
 
                                                 
CHANGES  TO  THE  GENERAL  STATEMENT  OF  REVENUE,  AND  STATEMENT  OF 
REVENUE AND EXPENDITURE BY SECTION 

The changes to the general statement of revenue and to the statement of revenue and expenditure by 
section are available on EUR-Lex (http://eur-lex.europa.eu/budget/www/index-en.htm). An English 
version of the changes to this statement is attached for information as a budgetary annex. 

TABLE OF CONTENT 

1. 

INTRODUCTION.................................................................................................................................................. 3 

2.  MIGRATION AND REFUGEE FLOWS ............................................................................................................ 3 
INTRODUCTION................................................................................................................................................ 3 
2.1. 
FRONTEX ......................................................................................................................................................... 3 
2.2. 
2.3. 
SOLIDARITY AND MANAGEMENT OF MIGRATION FLOWS ................................................................................ 4 
2.3.1  COMMUNITY ACTIONS ....................................................................................................................................... 4 
EXTERNAL BORDERS FUND ............................................................................................................................... 4 
2.3.2 
EUROPEAN RETURN FUND ................................................................................................................................ 4 
2.3.3 
EUROPEAN REFUGEE FUND.............................................................................................................................. 4 
2.3.4 
FINANCING ...................................................................................................................................................... 5 
2.4. 
3.  OWN RESOURCES .............................................................................................................................................. 6 
INTRODUCTION................................................................................................................................................ 6 
3.1. 
REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES .......................................................................... 7 
3.2. 
2006, 2007 AND 2010 UK CORRECTION .......................................................................................................... 9 
3.3. 
3.3.1 
INTRODUCTION................................................................................................................................................. 9 
3.3.2  CALCULATION OF THE CORRECTIONS .............................................................................................................. 10 
3.3.3 
ENTRY IN THE DAB 4/2011 OF THE 1ST UPDATE OF THE 2009 UK CORRECTION, DEFINITIVE AMOUNT OF THE 2007 
UK CORRECTION AND OF THE CORRECTED DEFINITIVE AMOUNT OF THE 2006 UK CORRECTION..................................... 12 
3.4 
REVISION OF THE FINANCING OF THE GROSS REDUCTIONS IN GNI PAYMENTS OF SWEDEN AND THE 
NETHERLANDS IN 2011................................................................................................................................................ 14 
SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK.............................................. 15 

4. 

2 

 
 
  
 
 
 
 
 
1. 

INTRODUCTION  

Draft Amending Budget (DAB) No 4 for the year 2011 covers the following: 

-  A revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar 
sector levies), VAT and GNI bases, the budgeting of the relevant UK corrections as well as 
their financing and revision of financing of GNI reductions in favour of the Netherlands and 
Sweden in 2011, resulting in a change in the distribution between Member States of their own 
resources contributions to the EU budget. 

-  A reinforcement of the Union's resources to manage migration and refugee flows, further to 
the  recent  developments  in  the  Southern  Mediterranean,  in  particular  through  additional 
appropriations for the Frontex agency, the External Borders Fund, the European Return Fund 
and the European Refugee Fund. The total net increase of appropriations requested for these 
purposes amounts to EUR 41,1 million in commitment appropriations and EUR 43,9 million 
in payment appropriations; 

-  A  reduction  of  the  level  of  payment  appropriations  for  the  Energy  projects  under  the 
European Economic Recovery Plan (EERP), amounting to EUR 43,9 million. This concerns 
in particular the Energy networks, and is due to a revision of the payment schedules for some 
beneficiaries of infrastructure projects. 

The  combined  net  financial  impact  of  this  amending  budget  is  EUR 41,1 million  in  commitment 
appropriations and zero in payment appropriations. 

2. 

MIGRATION AND REFUGEE FLOWS 

2.1. 

Introduction 

The  recent  developments  in  the  Southern  Mediterranean  have  led  to  high  migratory  pressure  in  the 
region. In line with the European Council conclusions of March 2011, the proposed reinforcement of 
EU actions under the  External  Borders Fund, the European Return Fund and the European  Refugee 
Fund  will  allow  supporting  the  efforts  of  the  Member  States  most  directly  concerned,  as  well  as  to 
strengthen  the  capacities  of  the  Frontex  agency  to  carry  out  maritime  surveillance  activities  in  the 
Mediterranean.  The  corresponding  additional  needs  in  commitment  appropriations  will  be  partially 
met  by  redeployment  of  commitment  appropriations  within  Title  18  (Home  Affairs),  whereas  the 
additional  needs  in  payment  appropriations  will  be  fully  met  by  redeployment  of  payment 
appropriations from Title 32 (Energy), as set out in more detail in section 2.4 below. 

2.2. 

Frontex 

The  2011  work  programme  of  Frontex  currently  allocates  an  amount  of  EUR 24 million  in 
commitment appropriations to maritime operations. However, the reinforcements and/or extensions in 
terms of duration and operational areas of ongoing or planned maritime operations which are required 
to cover the additional needs arising from the exceptional and unforeseen increase of migratory flows 
from  Northern  Africa  effectively  means  that  the  agency's  budget  for  maritime  joint  operations  as  it 
stands will be fully used by end of June 2011. 

Therefore,  a  reinforcement  of  EUR 30 million  is  requested  in  commitment  appropriations  for  the 
operational expenditure of Frontex (budget item 18 02 03 02). At this stage, a corresponding amount 
of  EUR 24 million  is  requested  in  payment  appropriations  (i.e.  equivalent  to  80 %  of  the  additional 
commitments). The remaining EUR 6 million in payment appropriations will only be needed towards 
the  end  of  2011,  as  payment  appropriations  are  disbursed  by  Frontex  on  the  basis  of  requests  for 
payments made by Member States. 

3 

 
 
  
 
 
2.3. 

Solidarity and Management of Migration Flows 

2.3.1  Community actions 

The  basic  acts  of  the  External  Borders  Fund,  the  European  Return  Fund  and  the  European 
Refugee  Fund  all  foresee  a  certain  percentage  of  their  overall  financial  envelopes  for  so-
called 'Community actions', in order to finance transnational actions or actions of interest to 
the Community  as  a whole,  in  particular with a view to facing emergency situations which 
require urgent action. 

The  extraordinary  scale  of  the  current  events  in  the  Southern  Mediterranean  entails  a 
significant  burden  for  the  Member  States  concerned,  which  is  the  reason  why  the 
Commission  proposes  to  raise  the  allocations  for  Community  actions  to  the  maximum 
foreseen  in  the  respective  basic  acts,  over  and  above  the  appropriations  pre-allocated  to 
Member  States  under  shared  management.  This  topping-up  requires  a  reinforcement  of 
appropriations for all three funds mentioned above, to be made available in particular to Italy, 
Greece, Malta and Cyprus. 

The basic act of the fourth Fund under Solidarity and Management of Migration Flows, the 
Integration of Third Country Nationals Fund, does not foresee support for emergency actions, 
and is therefore not concerned. 

2.3.2  External Borders Fund 

The basic act of the External Borders Fund (EBF, budget article 18 02 06) allows allocating 
up  to  6  %  of  the  total  available  appropriations  to  Community  actions,  to  finance  inter-alia 
emergency measures. Thus far, this possibility has not been used for the Fund. The currently 
foreseen  amount  of  EUR 10 million  for  Community  actions  represents  3,7 %  of  the  overall 
level  of  appropriations  for  the  Fund.  An  additional  amount  of  EUR 6,5 million  in 
commitment  appropriations  will  bring  the  allocation  for  emergency  measures  to  the 
maximum  percentage  allowed.  These  additional  appropriations  will  be  used  to  finance 
expenditure  such  as  screening  centres  and  detention  facilities,  transportation  of  migrants  to 
other  reception  facilities,  as  well  as  equipment  for  ID  checks  and  screening.  The 
corresponding pre-financing of 75 % requires a reinforcement of EUR 4,9 million in payment 
appropriations. 

2.3.3  European Return Fund 

The basic act of the European Return Fund (budget article 18 02 09) allows allocating up to 
7 %  of  the  total  available  appropriations  to  Community  actions,  to  finance  inter-alia 
emergency  measures.  The  currently  foreseen  amount  of  EUR 4,5 million  for  Community 
actions  represents  4 %  of  the  overall  level  of  appropriations  for  the  Fund.  An  additional 
amount  of  EUR 3,7 million  in  commitment  appropriations  would  bring  the  allocation  for 
emergency  measures  to  the  maximum  percentage  allowed.  These  additional  appropriations 
will be used to finance expenditure such as return operations, translation and interpretation, 
as well as procurement of travel expenses. The corresponding pre-financing of 75 % requires 
a reinforcement of EUR 2,8 million in payment appropriations. 

2.3.4  European Refugee Fund 

The basic act of the European Refugee Fund (ERF, budget article 18 03 03) includes a yearly 
envelope  of  EUR 9,85 million  for  emergency  measures  (budget  article  18 03 04),  in  order  to 
provide assistance to Member States facing a sudden massive influx of refugees. Of the total 
amount of EUR 9,85 million available for 2011, an amount of EUR 3 million has already been 
earmarked to support Belgian reception facilities. However, a request recently received from 
Italy would require the funding which remains available, whereas new requests are expected to 

4 

 
 
  
 
 
 
be  received  from  Malta  and  Cyprus.  In  addition,  Greece  is  likely  to  request  by  July  2011  a 
continuation of emergency funding received in the years 2008 to 2010. 

Given  these  likely  requirements,  at  this  stage  an  additional  amount  of  EUR 12 million  is 
requested  in  commitment  appropriations,  in  order  to  finance  refugees'  reception,  basic  needs 
and  facilities.  The  corresponding  advance  payment  of  80 %  requires  a  reinforcement  of 
EUR 9,6 million  in  payment  appropriations.  Furthermore,  an  amount  of  EUR 2,65 million  in 
payment  appropriations  is  needed  to  cover  the  pre-financing  needs  of  the  funding  that  is 
currently already foreseen for 2011. This brings the total additional payment needs for the ERF 
to EUR 12,25 million. 

The combined reinforcements requested for the External Borders Fund, the European Return Fund and 
the  European  Refugee  Fund,  as  specified  in  sections  2.3.2,  2.3.3  and  2.3.4  above,  amount  to 
EUR 22,2 million in commitment appropriations and EUR 19,9 million in payment appropriations. 

2.4. 

Financing 

The additional financing needs identified above will be partially met by redeployment within Title 18, 
for  a  total  amount  of  EUR 11,1 million  in  commitment  appropriations.  This  internal  redeployment 
mostly stems from  the delayed  launching of  the 2011 call for framework  partners  for  Prevention of 
and  fight  against  crime  (budget  article  18 05 09,  EUR 10 million).  Furthermore,  an  amount  of 
EUR 1,1 million in assigned revenue appropriations, resulting from the recovery of amounts wrongly 
paid, could not be taken into account in the 2011 allocation of the  European  Refugee  Fund (budget 
article 18 03 03). This amount of EUR 1,1 million is proposed to be made available for the emergency 
measures under the European Refugee Fund (budget article 18 03 04). 

The  Commission  proposes  to  cover  the  remaining  financing  needs  of  EUR 41,1 million  in 
commitment  appropriations  from  the  margin  under  the  expenditure  ceiling  of  heading  3a  (Freedom, 
Security and Justice), which currently stands at EUR 67,0 million. 

The Commission proposes to cover the corresponding financing needs in payment appropriations of 
EUR 43,9 million  through  redeployment  from  the  Energy  projects  under  the  European  Economic 
Recovery Plan (EERP), and more in particular from Energy networks, budget item 32 04 14 01. The 
state of play of the implementation of payment appropriations for the Energy projects to aid economic 
recovery (budget article 32 04 14) is currently as follows: 

–  For  Energy  networks  (budget  item  32 04 14 01),  some  delays  in  requests  for  pre-financing  and 
intermediate  payments  have  led  to  a  revision  of  the  payment  schedules  for  the  beneficiaries 
concerned.  Payments  for  these  large-scale  infrastructure  projects  are  typically  made  on  a  limited 
number  of  occasions  over  the  lifetime  of  the  project,  reflecting  the  various  steps  of  project 
implementation (e.g. procurement contract concluded, works achieved). The corresponding under-
implementation 
to  some 
EUR 357,1 million,  due  to  operational  delays  in  the  implementation  of  seven  projects  and  to  a 
revised timing of payments for some other projects; 

in  payment  appropriations 

is  estimated 

to  amount 

in  2011 

–  For Carbon Capture and Storage (CCS, budget item 32 04 14 02), it is estimated that some delays 
in payment requests would postpone payments planned for the end of this year to 2012, for some 
EUR 36 million; 

–  For  European  offshore  wind  grid  system  (budget  item  32 04 14 03),  on  the  other  hand, 
implementation  is  slightly  ahead  of  schedule.  Hence,  a  reinforcement  of  some  EUR 5 million 
would be required; 

–  For Energy efficiency and renewable initiatives (budget item 32 04 14 04), payment needs in 2011 
are estimated at EUR 36 million, whereas this new fund currently has a token entry (p.m.) only. 

5 

 
 
  
 
 
 
 
 
Thus, the expected under-implementation for Energy projects under the EERP at year-end is estimated 
at some EUR 352 million in payment appropriations, which are available for redeployment. 

In parallel with this amending budget, the Commission will propose to use the remaining amount of 
under-implementation  of  payment  appropriations  for  Energy  projects  under  the  EERP  for  broader 
redeployment  purposes.  The  most  significant  reinforcement  requirements  in  payment  appropriations 
as currently identified are: 

–  The funding  for the  outstanding  mobilisation of  the EU Solidarity Fund relating to the effects of 
heavy  rainfalls  in  Slovenia,  Croatia  and  the  Czech  Republic,  amounting  to  EUR 19,5 million  in 
payment appropriations5. 

–  Replenishing by transfer, to the extent possible, the so-called 'negative reserve' recently created by 
the  Budgetary  Authority  as  part  of  the  financing  of  the  mobilisation  of  the  EU  Solidarity  Fund 
relating to the effects of heavy rainfalls in Poland, Slovakia, the Czech Republic, Hungary, Croatia 
and Romania, amounting to EUR 182,4 million in payment appropriations6; 

–  The additional payment needs for the European Globalisation Adjustment Fund (EGF), for which 

the Commission will present shortly a series of transfer requests; 

Finally,  an  amount  of  some  EUR 26 million  is  expected  to  be  transferred  within  chapter  32 04 
(Conventional and renewable energies), to cover additional needs for other programmes, notably for 
the Intelligent Energy – Europe programme (budget article 32 04 06). 

3. 

OWN RESOURCES 

3.1. 

Introduction 

The  following  summary  table  shows  the  distribution  of  total  own  resources  payments  between 
Member States as budgeted in: 
– 
– 

the 2011 Budget, 
The  Amending  Budget  1/2011  covering  the  mobilisation  of  the  EU  Solidarity  Fund  for  an 
amount  of  EUR  182  388  893  in  commitment  and  payment  appropriations  relating  to  the 
effects  of  heavy  rainfalls  in  Poland,  Slovakia,  the  Czech  Republic,  Hungary,  Croatia  and 
Romania. No effect for the overall amount of payment appropriations. 
DAB 2/2011 is intended to cover the mobilisation of the EU Solidarity Fund for an amount of 
EUR 19 546 647 in commitment and payment appropriations relating to the effects of heavy 
rainfalls  in  Slovenia,  Croatia  and  the  Czech  Republic.  No  effect  for  the  overall  amount  of 
payment appropriations.7 
DAB 3/2011  is  intended  to  budget  the  surplus  resulting  from  the  implementation  of  the 
budget year 2010 of EUR 4 539 394 283, which is therefore entered as revenue in the 2011 
budget. 
The present DAB 4/2011. 

Draft Amending Budget No 2 of 2011, COM(2011) 154 final, 25.3.2011. 
Amending Budget No 1 of 2011 as adopted on 6 April 2011. 
This is based on a scenario in which the additional payment needs for the mobilisation of the EU Solidarity Fund 
are  fully  met  by  redeployment  from  the  Energy  projects  under  the  European  Economic  Recovery  Plan,  as 
proposed by the Commission. 

6 

– 

– 

– 

5  
6  
7  

 
 
  
 
 
                                                 
amounts in million euro 

Budget 2011 

DAB 3/2011 

DAB 4/2011 

(1) 

4 861.9 
384.5 
1 514.8 
2 569.5 
24 620.0 
147.2 
1 442.2 
2 339.5 
10 687.0 
20 464.0 
16 317.6 
198.5 
178.3 
307.7 
289.9 
1 037.1 
65.0 
6 310.1 
2 676.6 
3 893.8 
1 684.3 
1 313.6 
417.3 
725.5 
1 846.0 
3 132.7 
15 681.1 
125 105.8 

(3) 

4 731.0 
371.9 
1 464.2 
2 480.9 
23 697.1 
142.2 
1 394.0 
2 255.3 
10 305.8 
19 723.1 
15 745.6 
192.2 
172.1 
297.8 
279.4 
1 001.3 
62.9 
6 091.7 
2 572.3 
3 760.5 
1 625.2 
1 267.3 
404.4 
700.6 
1 779.7 
3 005.8 
15 041.9 
120 566.4 

(4) 

4 896.0 
378.9 
1 458.7 
2 458.4 
23 876.6 
152.2 
1 324.5 
2 140.6 
10 767.9 
19 678.3 
15 583.8 
189.9 
178.6 
296.3 
300.2 
970.2 
66.4 
5 892.4 
2 558.1 
3 704.9 
1 625.9 
1 196.5 
398.6 
700.5 
1 851.9 
3 299.7 
14 620.3 
120 566.4 

in % 

4.06% 
0.31% 
1.21% 
2.04% 
19.80% 
0.13% 
1.10% 
1.78% 
8.93% 
16.32% 
12.93% 
0.16% 
0.15% 
0.25% 
0.25% 
0.80% 
0.06% 
4.89% 
2.12% 
3.07% 
1.35% 
0.99% 
0.33% 
0.58% 
1.54% 
2.74% 
12.13% 
100.00% 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

DAB 4/2011 vs. 
DAB 3/2011 
(5) = (4) – (3) 

+ 165.0 
+ 7.0 
- 5.5 
- 22.5 
+ 179.5 
+ 10.0 
- 69.5 
- 114.7 
+ 462.1 
- 44.8 
- 161.9 
- 2.3 
+ 6.4 
- 1.5 
+ 20.9 
- 31.1 
+ 3.5 
- 199.3 
- 14.2 
- 55.6 
+ 0.8 
- 70.7 
- 5.8 
- 0.1 
+ 72.2 
+ 293.9 
- 421.6 
+ 0 

3.2. 

Revision of the forecast of TOR, VAT and GNI bases 

According to established practice the Commission proposes to revise the financing of the budget on 
the basis of more recent economic forecasts, adopted at a meeting of the Advisory Committee on Own 
Resources (ACOR). 

The revision concerns the forecast of Traditional Own Resources (TOR) to be paid to the budget in 
2011 as well as the forecast of the 2011 Value Added Tax (VAT) and Gross National Income (GNI) 
bases.  The  forecast  in  the  2011  Budget (and  in  AB 1/2011  to  DAB  3/2011)  was  established  at  the 
148th  ACOR  meeting  on  18 May 2010.  The  revised  forecast  taken  into  account  in  the  present  DAB 
4/2011 was adopted at the 151st ACOR meeting on 17 May 2011. The use of an updated forecast of 
own resources improves the accuracy of the payments that Member States are asked to make during 
the budgetary year and reduces the unavoidable forecasting errors from the previous year. 

As compared to the forecast agreed in May 2010, the forecast agreed in May 2011 has been revised as 
follows: 

– 

– 

total  forecast  of  2011  net  sugar  sector 

The 
EUR 123,4 million (after deduction of 25 % in collection costs).  
Total  2011  net  customs  duties  (including  duties  on  agricultural  products)  are  now  forecast  at 
EUR 17 743,6 million (after deduction of 25 % in collection costs), which represents an increase 
by + 6,5 % relative to the May 2010 forecast of EUR 16 653,7 million. The main reason for this 
increase  is  higher  forecast  of  2011  extra-EU  imports  of  goods.  The  forecast  was  made  on  a 

levies  has  not  changed  and  remains 

7 

 
 
  
 
 
 
 
Member  State  basis,  using  forecast  growth  rates  of  extra-EU  imports  as  published  in  the 
spring 2011 economic forecasts on 13 May 2011. 
The  total  2011  EU  uncapped  VAT  base  is  now  forecast  at  EUR 5 607 441,1 million,  which 
represents  an 
forecast  of 
EUR 5 526 424,7 million.  The  total  2011  EU  capped  VAT  base8  is  forecast  at  EUR 5 589 
006,65 million, which represents an increase of + 2,2 % as compared to the May 2010 forecast of 
EUR 5 468 082,0 million. 
The  total  2011  EU  GNI  base  is  forecast  at  EUR 12 685 612,2 million,  which  represents  an 
increase of + 1,1 % as compared to the May 2010 forecast of EUR 12 541 643,0 million. 

increase  of  + 1,5 %  as  compared 

the  May 2010 

to 

– 

– 

The exchange rates of 31 December 2010 have been used for converting the forecast VAT and GNI 
bases  in  national  currency  into  euro  (for  the  ten  Member  States  that  are  not  members  of  the  euro 
zone).  This  avoids  distortions  since  it  is  this  rate  which  is  used  to  convert  budgeted  own  resources 
payments  from  euro  into  national  currency  when  the  amounts  are  called  in  (as  stipulated  in 
Article 10(3) of Council Regulation No 1150/2000). 

The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2011, as adopted at the 151st 
ACOR meeting on 17 May 2011, are set out in the following table (rounded figures): 

Revised forecasts of TOR, VAT and GNI bases for 2011 (in million EUR) 

Sugar  
levies 
(75%) 

Customs 
duties 
(75%) 

Uncapped 
VAT bases 

GNI bases 

Capped 
 VAT bases9 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

6.6 
0.4 
3.4 
    3.4 
    26.3 
    0.0 
    0.0 
    1.4 
    4.7 
    30.9 
    4.7 
    0.0 
    0.0 
    0.8 
    0.0 
    2.0 
    0.0 
    7.3 
    3.2 
    12.8 
    0.2 
    1.0 
    0.0 
    1.4 
    0.8 
    2.6 
    9.5 
    123.4 

   1 617.0 
    48.7 
    205.0 
    321.5 
   3 570.0 
    21.2 
    188.8 
    206.8 
   1 268.0 
   1 555.2 
   2 030.7 
    28.1 
    19.6 
    41.5 
    14.7 
    104.6 
    11.3 
   1 908.3 
    172.0 
    357.1 
    138.2 
    110.6 
    71.4 
    113.5 
    152.0 
    489.5 
   2 978.3 
   17 743.6 

   162 758.7 
   16 901.3 
   65 287.7 
   96 376.9 
  1 102 615.5 
   7 199.3 
   64 908.9 
   101 946.0 
   525 823.5 
   932 442.7 
   575 906.1 
   14 706.3 
   6 156.3 
   11 814.8 
   21 793.5 
   42 192.0 
   4 413.6 
   276 721.0 
   131 572.6 
   181 001.6 
   86 011.3 
   46 041.0 
   18 124.1 
   21 459.6 
   83 995.2 
   167 499.1 
   841 772.5 
  5 607 441.1 

   369 864.3 
   37 000.7 
   139 185.4 
   245 802.6 
  2 611 964.0 
   14 674.2 
   126 696.9 
   217 589.0 
  1 054 267.2 
  2 033 164.9 
  1 575 388.4 
   17 932.0 
   18 660.4 
   29 031.4 
   31 651.8 
   97 845.4 
   6 099.3 
   612 179.4 
   292 712.0 
   368 999.5 
   164 480.5 
   124 809.5 
   36 186.0 
   68 711.9 
   192 974.4 
   393 286.8 
  1 804 454.3 
  12 685 612.2 

162 758.70 
16 901.30 
65 287.70 
96 376.90 
1 102 615.50 
7 199.30 
63 348.45 
101 946.00 
525 823.50 
932 442.70 
575 906.10 
8 966.00 
6 156.30 
11 814.80 
15 825.90 
42 192.00 
3 049.65 
276 721.00 
131 572.60 
181 001.60 
82 240.25 
46 041.00 
18 093.00 
21 459.60 
83 995.20 
167 499.10 
841 772.50 
5 589 006.65 

8 

9  

In accordance with Council Decision No 2007/436, if the VAT base of a Member State exceeds 50 % of its GNI, 
then it is capped at these 50 %. For DAB 4/2011, six Member States will have their VAT base capped at 50 % of 
GNI: Ireland, Cyprus, Luxembourg, Malta, Portugal and Slovenia. 
The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 8 above. 

8 

 
 
  
 
 
                                                 
3.3. 

2006, 2007 and 2010 UK correction 

3.3.1 

Introduction 

The  correction  of  budgetary  imbalances  in  favour  of  the  United  Kingdom  (UK correction),  to  be 
budgeted in the present DAB, concerns three years: 2006, 2007 and 2010. As the UK correction of a 
certain year is to be financed in the following year, all 27 Member States participate in the financing 
of all three UK corrections, including the 2006 UK correction. 

The 2006 UK correction is subject to the rules of Council Decision (EC, Euratom) No 2000/597 and 
its  accompanying  working  document,  the  2000  Calculation  method10.  The  re-budgeting  of  the  2006 
UK correction definitive amount in DAB 4/2011 follows the detection of the error by the European 
Court of Auditors and serves exclusively to the purpose of the correction of the error. 

The  2007  and  2010 UK corrections  are  subject  to  the  rules  of  Council Decision (EC,  Euratom) 
No 2007/436  and  its  accompanying  working  document,  the  2007 Calculation Method11.  Pursuant  to 
the rules of this Decision, the net TOR “windfall gains” of the UK resulting from the increase as from 
2001 in the percentage of TOR retained by Member States as a compensation for their collection costs 
are neutralised and the allocated expenditure is adjusted by: 

–  pre-accession  expenditure  (PAE)  paid  under  appropriations  for  payments  relating  to  the  year 
preceding the enlargement. The same adjustment for PAE will be followed at the occasion of each 
future enlargement of the Union but it will cease to apply as from the correction to be budgeted for 
the first time in 2014; 

–  for  the  2010  UK  correction,  100 %  of  total  allocated  expenditure  in  Member  States  that  have 
acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related 
expenditure as well as that part of the rural development expenditure originating from the EAGGF, 
Guarantee  section.  This  reduction  is  to  be  phased-in  progressively  (20 %  for  2008  correction 
budgeted in 2009, 70 % for 2009 correction budgeted in 2010 and 100 % as from 2010 correction 
budgeted in 2011). 

Furthermore,  the  share  of  Austria,  Germany,  the  Netherlands  and  Sweden  in  the  financing  of  the 
UK correction is reduced to one fourth of their normal share. The reduction is financed by the other 
Member States, excluding the UK. 

The difference between the amount of the 2006 UK correction (corrected definitive amount) and the 
amount previously budgeted (in 2010) is entered under chapter 35 of DAB 4/2011. 

The  difference  between  the  definitive  amount  of  the  2007 UK correction  and  the  amount  previously 
budgeted (1st update in AB 3/2009) is entered under chapter 35 of DAB 4/2011. 

10 

11 

Council  Decision  n°  2000/597  of  29  September  2000  on  the  system  of  the  EU  own  resources,  available  on:  http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2000:253:0042:0046:EN:PDF.  Commission  working  document  of  21 
September  2000  "Calculation,  financing,  payment  and  entry  in  the  budget  of  the  correction  of  budgetary  imbalances  in 
accordance  with  Articles  4  and  5  of  Council  Decision  [2000/597]  on  the  system  of  the  EU  own  resources”  referred  as  the 
2000 Calculation Method and available on:  
http://ec.europa.eu/budget/biblio/documents/financing/financing_en.cfm#dec_rp. 
Council  Decision  n°  2007/436  of  7  June  2007  on  the  system  of  the  EU  own  resources,  available  on:  http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2007:163:0017:0021:EN:PDF  and  Commission  working  document  of  23 
May 2007 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance 
with  Articles  4  and  5  of  Council  Decision  [2007/436]  on  the  system  of  the  EU  own  resources”  referred  as  the 
2007 Calculation Method and available on:  
http://ec.europa.eu/budget/library/biblio/documents/financing/calc_own_res_2007_en.pdf. 

9 

 
 
  
 
                                                 
The  amount  of  the  1st update  of  the  2010 UK correction  is  entered  under  chapter 15  of  the  DAB 
4/2011,  as  a  replacement  of  the  provisional amount  of  the  2010 UK correction  entered  under 
chapter 15 of the Budget 2011. 

3.3.2  Calculation of the corrections 

In  the  present  DAB,  the  calculation  and  financing  of  the  1st update  of  the  2010 UK correction,  the 
definitive  amount  of  the  2007  UK  correction  as  well  as  of  the  corrected  definitive amount  of  the 
2006 UK correction are entered. 

As  far  as  the  2008  and  2009 UK corrections  are  concerned,  the  Commission  shall  (according  to  the 
2007 Calculation Method)  propose  to  budget  an  update  if  they  differ  significantly  from  the 
corresponding previously budgeted calculation. According to the Commission’s current calculations, 
neither  the  amount  of  the  2008  UK correction  nor  the  amount  of  the  2009  correction  differ 
significantly from the 2nd update of the 2008 UK correction entered in AB 4/2010 or the 1st update of 
the 2009 correction entered in AB 4/2010. Consequently, the updates are not proposed for budgeting 
in the present DAB 4/2011. 

3.3.2.1 

2010 UK correction 

following 

the 
the  changes  between 
The 
2010 UK correction  entered  in  Budget  2011  and  the  1st update  of  the  2010 UK correction  to  be 
entered in DAB 4/2011. 

the  provisional amount  of 

table  summarises 

2010 UK correction 

(1)  UK share of uncapped VAT base 

(2) 

UK share of enlargement-adjusted total 
allocated expenditure 
= (1) - (2) 

(3) 
(4)  Total allocated expenditure 

(5) 

Enlargement-related expenditure 
= (5a) + (5b) 

(5a)  Pre-accession expenditure 
(5b)  Expenditure related to Art 4(1)(g) 

(6) 

(7) 

Enlargement-adjusted total allocated 
expenditure = (4) - (5) 
UK correction original amount = (3) x (6) x 
0.66 

(8)  UK advantage 
(9)  Core UK correction = (7) - (8) 
(10)  TOR windfall gains 
(11)  UK correction = (9) - (10) 

2010 UK 
correction 
PROVISIONAL 
Budget 2011 

2010 UK 
correction 
1st UPDATE 
DAB 4/2011 

Difference 

15.3816% 

8.1222% 

15.0995% 

7.7390% 

- 0.2820%

- 0.3832%

7.2593% 
112 118 871 234 

7.3605% 
111 581 136 089 

+ 0.1012%
- 537 735 145

25 444 654 082 

23 885 731 392 

- 1 558 922 690

2 981 845 806 
22 462 808 276 

2 978 639 088 
20 907 092 304 

- 3 206 718
- 1 555 715 973

86 674 217 152 

87 695 404 697 

+ 1 021 187 545

4 152 698 471 

4 260 193 166 

+ 107 494 695

1 046 923 607 
3 105 774 864 
 26 548 215 
3 079 226 649 

 388 810 830 
3 871 382 336 
 29 810 676 
3 841 571 660 

- 658 112 777
+ 765 607 472
+ 3 262 461
+ 762 345 011

The  1st update  of  the  2010 UK correction  is  EUR 762,3 million  higher  as  compared  to  the 
provisional amount of the 2010 UK correction entered in Budget 2011. 

For the 2010 UK correction the difference in the original amount of the UK correction between Own 
Resources  Decision  (ORD)  2000  and  ORD  2007  is  EUR 1 918,1 million  in  2004  prices  and 
EUR 2 083,5 million in current prices. 

3.3.2.2  2007 UK correction 

The following table summarises the changes between the 1st update of the 2007 UK correction entered 
in AB 3/2009 and the definitive amount of the 2007 UK correction to be entered in DAB 4/2011. 

10 

 
 
  
 
 
2007 UK correction 

(1)  UK share of uncapped VAT base 

(2) 

UK share of enlargement-adjusted total 
allocated expenditure 
= (1) - (2) 

(3) 
(4)  Total allocated expenditure 

(5) 

Enlargement-related expenditure 
= (5a) + (5b) 

(5a)  Pre-accession expenditure 
(5b)  Expenditure related to Art 4(1)(g) 

(6) 

(7) 

Enlargement-adjusted total allocated 
expenditure = (4) - (5) 
UK correction original amount = (3) x (6) x 
0.66 

(8)  UK advantage 
(9)  Core UK correction = (7) - (8) 
(10)  TOR windfall gains 
(11)  UK correction = (9) - (10) 

2007 UK 
correction 
1st update 
AB 3/2009 

2007 UK 
correction 
Definitive amount 
DAB 4/2011 

17.3696% 

7.2340% 

17.4496% 

7.2384% 

10.1356% 
105 334 416 783 

10.2111% 
105 275 791 730 

2 930 184 072 

2 930 808 042 

2 930 184 072 
0 

2 930 808 042 
0 

Difference 

+ 0.0800%

+ 0.0044%

- 0.0756%
- 58 625 053

+ 623 970

+ 623 970
+ 0

102 404 232 710 

102 344 983 688 

- 59 249 022

6 850 293 993 

6 897 392 491 

+ 47 098 498

- 25 569 599 
6 875 863 592 
- 44 329 991 
6 920 193 583 

 67 188 488 
6 830 204 004 
- 46 980 802 
6 877 184 806 

+ 92 758 086
- 45 659 588
- 2 650 811
 - 43 008 777

The  definitive  amount  of  the  2007 UK correction  is  EUR 43,0 million  lower  as  compared  to  the 
1st update of the 2007 UK correction entered in AB 3/2009.  

For the 2007 UK correction there is no difference in original amount of the UK correction between 
ORD 2000 and ORD 2007. 

3.3.2.3  2006 UK correction 

The table hereafter summarises the changes between the definitive amount of the 2006 UK correction 
entered in AB 4/2010 and the corrected definitive amount of the 2006 UK correction to be entered in 
DAB 4/2011. 

2006 UK correction 

ORIGINAL 
DEFINITIVE 
AMOUNT 
AB 4/2010 

CORRECTED 
DEFINITIVE 
AMOUNT 
DAB 4/2011 

Difference 

(1)  UK share of uncapped VAT base 

17.2771% 

17.2771% 

(2) 

UK share of PAE-adjusted total allocated 
expenditure 
= (1) - (2) 

(3) 
(4)  Total allocated expenditure 
(5)  Pre-accession expenditure (PAE) 

(6) 

(7) 

PAE-adjusted total allocated expenditure = 
(4) - (5) 
UK correction original amount = (3) x (6) 
x 0.66 
(8)  UK advantage 
(9)  Core UK correction = (7) - (8) 
(10)  TOR windfall gains 
(11)  UK correction = (9) - (10) 

8.6928% 

8.6928% 

8.5843% 
97 195 051 529 
1 837 296 087 

8.5843% 
97 195 051 529 
1 837 296 087 

95 357 755 442 

95 357 755 442 

5 402 613 496 

5 402 613 496 

0.0%

0.0%

0.0%
0.0%
0.0%

0.0%

0.0%

 26 640 660 
5 375 972 836 
- 9 196 589 
5 385 169 425 

 215 286 076 
5 187 327 420 
- 9 196 589 
5 196 524 008 

+ 188 645 416
- 188 645 416
+ 0
- 188 645 417

The corrected definitive amount of the 2006 UK correction is EUR 188,6 million lower as compared 
to the original definitive amount of the 2006 UK correction entered in the AB 4/2010. The difference 
is  due  to  the  increase  in  the  so-called  “UK advantage”  which  decreases  the  2006 UK correction  by 
EUR 188,6 million. 

11 

 
 
  
 
 
 
3.3.2.4  EUR 10,5 billion ceiling 

According  to  article  4(2)  of  Decision  2007/436,  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) of ORD 2007 shall not exceed 
is 
EUR 10,5 billion,  measured 
EUR 3 469,6 million in 2004 prices and EUR 3 735,2 million in current prices. 

in  2004  prices.  The  cumulative  effect  of  2007 

to  2010 

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 

(A) 
(B) 
(C) 
(D) 
(E) 
(F) 
(G) 

2007 UK correction 
2008 UK correction  
2009 UK correction  
2010 UK correction 
2011 UK correction 
2012 UK correction 
Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) 

0 
- 301 636 064 
- 1 350 053 160 
- 2 083 537 505 
n/a 
n/a 
-3 735 226 728 

Difference in 
constant 2004 
prices 

0
- 279 914 923
- 1 271 666 250
-1 918 060 737
n/a
n/a
-3 469 641 910

3.3.3  Entry in the DAB 4/2011 of the 1st update of the 2010 UK correction, definitive amount of 

the 2007 UK correction and of the corrected definitive amount of the 2006 UK correction 

3.3.3.1  2010 UK correction (chapter 15) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter 15  of  the  present  DAB  4/2011  is  the 
amount  of  the  1st update  of  the  2010 UK correction  (i.e.  EUR 3 841 571 660,  replacing  the 
EUR 3 079 226 649 entered in Budget 2011). 

This  amount  is  to  be  financed  along  the  revised  2011 GNI bases  of  the  present  DAB  4/2011.  The 
budgeting of this amount in chapter 15 is summarised below: 

2010 UK correction  — Chapter 15 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 

185 512 958 
LU 
18 558 453  HU 
69 811 267  MT 
123 287 291 
NL 
230 537 205 
AT 
7 360 143 
PL 
63 547 406 
PT 
109 136 186 
RO 
528 789 146 
SI 
1 019 775 186 
SK 
790 168 077 
FI 
8 994 159 
SE 
9 359 503 
UK 
14 561 289
Total 

15 875 604 
49 076 349 
3 059 228 
54 032 187 
25 835 351 
185 079 200 
82 498 538 
62 600 742 
18 149 824 
34 463 850 
96 790 233 
34 712 285 
-3 841 571 660 
0 

3.3.3.2  2007 UK correction (chapter 35) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter 35  of  the  present  DAB  4/2011  is  the 
difference between the definitive amount of the 2007 UK correction (i.e. EUR 6 877 184 806) and the 
1st update  of  the  2007 UK correction  (i.e.  EUR 6 920 193 583  entered  in  AB  3/2009),  amounting  to 
EUR 43 008 777. 

This  amount  is  to  be  financed  along  the  revised  2008 GNI bases  as  known  at  the  end  of  2010.  The 
budgeting of this amount in chapter 35 is summarised below: 

12 

 
 
  
 
 
2007 UK correction — Chapter 35 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 

706 907 
LU 
535 312  HU 
6 744 356  MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
Total 

- 5 289 141 
- 870 891 
- 989 889 
- 6 610 915 
- 10 394 252 
- 14 463 921 
- 4 098 541 
- 32 446 645 
- 71 604 
153 180 
 108 301

- 114 511 
757 788 
11 085 
- 683 089 
- 640 297 
14 123 243 
3 156 918 
7 742 255 
657 143 
3 867 642 
- 4 997 969 
98 758 
43 008 777 

0 

3.3.3.3  2006 UK correction (chapter 35) 

The  financing  of  the  definitive amount  of  the  2006 UK correction  is  entered  in  chapter 35  of  the 
present DAB 4/2011 along the 2007 GNI (and VAT) bases as known at the end of 2009. The amount 
budgeted in chapter 35 is the adjustment as regards the direct effect, i.e. the difference between what 
each Member State should pay for the corrected definitive amount of the 2006 UK correction (along 
the 2007 GNI bases as known at the end of 2009) and the corresponding amounts previously budgeted 
(i.e.  the  payments  for  the  financing  of  the  original  definitive  amount  of  the  2006 UK correction 
budgeted in AB 4/2010).  

The  financing  of  the  definitive amount  of  the  2006 UK correction  in  chapter 35  of  the  present  DAB 
4/2011 is summarised below: 

Definitive amount original 
(AB 4/2010) 
(1) 

Definitive amount corrected 
(DAB 4/2011) 
(2) 

Adjustment 

(3) = (1) - (2) 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 

241 184 882 
 20 426 369 
84 654 955 
163 314 875 
313 411 406 
10 339 370 
115 782 218 
156 742 102 
733 624 955 
1 370 758 150 
1 096 805 597 
10 852 664 
14 663 035 
19 717 989 
21 248 161 
66 833 175 
3 781 371 
72 641 676 
33 562 428 
213 950 477 
111 724 689 
86 436 633 

13 

249 940 431 
21 167 891 
87 728 118 
169 243 569 
324 788 939 
10 714 712 
119 985 370 
162 432 190 
760 257 178 
1 420 519 729 
1 136 622 087 
11 246 640 
15 195 336 
20 433 796 
22 019 517 
69 259 368 
3 918 643 
75 278 731 
34 780 819 
221 717 357 
115 780 545 
89 574 476 

- 8 755 549 
- 741 523 
- 3 073 164 
- 5 928 694 
- 11 377 531 
- 375 342 
- 4 203 153 
- 5 690 088 
- 26 632 223 
- 49 761 580 
- 39 816 491 
- 393 976 
- 532 301 
- 715 807 
- 771 356 
- 2 426 193 
- 137 272 
- 2 637 055 
- 1 218 391 
- 7 766 880 
- 4 055 856 
- 3 137 843 

 
 
  
 
 
 
  
Definitive amount original 
(AB 4/2010) 
(1) 

Definitive amount corrected 
(DAB 4/2011) 
(2) 

SI 
SK 
FI 
SE 
UK 
Total 

24 182 613 
38 099 327 
128 728 988 
43 055 905 
- 5 196 524 008 

0 

25 060 496 
39 482 418 
133 402 138 
44 618 930 
- 5 385 169 425 

Adjustment 

(3) = (1) - (2) 

- 877 883 
- 1 383 091 
- 4 673 150 
- 1 563 025 
+ 188 645 417 

0 

0 

3.4 

Revision  of  the  financing  of  the  gross  reductions  in  GNI  payments  of  Sweden  and  the 
Netherlands in 2011 

The gross reductions in the GNI payments of the Netherlands and Sweden for 2011 were established 
in Budget 2011. The amounts were adjusted to current prices by applying the GDP deflator for the EU 
expressed in Euro, as provided by the Commission in the 2010 Spring Economic Forecast, i.e. which 
was available when the draft budget 2011 was drawn up. The gross amounts are EUR 665,0 million 
for the Netherlands and EUR 164,9 million for Sweden and they do not and will not change.12 

The reductions are to be financed by all Member States according to the shares in GNI. The financing 
is  therefore  modified  according  to  the  update  of  the  GNI  bases  for  2011  as  agreed  during  the  151st 
ACOR Forecast meeting on 17 May 2011.  

The following table provides an overview of the financing of the gross reductions for 2011: 

Reductions in 2011 GNI payments of the 
Netherlands and Sweden 
 24 197 489  
LU 
 2 420 682   HU 
 9 105 873   MT 
 16 081 048   NL 
 170 881 511   AT 
 960 025  
PL 
 8 288 842  
PT 
 14 235 241   RO 
 68 972 916  
SI 
 133 014 961  
SK 
 103 066 026  
FI 
 1 173 158  
SE 
 1 220 812   UK 
 1 899 310   Total 

2 070 743  
6 401 302  
399 032  
- 624 989 585  
19 149 984  
24 140 912  
10 760 744  
8 165 364  
2 367 383  
4 495 312  
12 624 890  
- 139 156 091  
 118 052 116  
0 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
IT 
CY 
LV 
LT 

12 

According  to  Article  2(5)  of  Council  Decision  2007/436/EC,  Euratom  the  amounts  are  adjusted  to  the  current 
prices by applying the most recent GDP deflator for the EU expressed in euro, as provided by the Commission, 
which is available when the preliminary draft budget is drawn up. 

14 

 
 
  
 
 
 
  
 
                                                 
4. 

SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK 

Financial framework 
Heading/subheading 

2011 Financial framework 

Budget 2011 
(incl. AB 1 and DAB 2 to 3/2011) 

DAB 4/2011 

Budget 2011 
(incl. AB 1 and DAB 2 to 4/2011) 

CA 

PA 

CA 

PA 

CA 

PA 

CA 

PA 

1. SUSTAINABLE GROWTH 
1a. Competitiveness for growth and 
employment 
1b. Cohesion for growth and employment 

Total 
Margin13 

2. PRESERVATION AND 
MANAGEMENT OF NATURAL 
RESOURCES 
Of which market related expenditure and 
direct payments 

3. CITIZENSHIP, FREEDOM, 
SECURITY AND JUSTICE 
3a. Freedom, Security and Justice 
3b. Citizenship 

Total 
Margin 

Total 
Margin14   

4. EU AS A GLOBAL PLAYER15 

5. ADMINISTRATION16 

Margin 

Margin 
TOTAL 

Margin   

12 987 000 000

50 987 000 000
63 974 000 000

47 617 000 000

59 688 000 000

1 206 000 000
683 000 000
1 889 000 000

8 430 000 000

8 144 000 000

142 125 000 000

133 440 000 000

13 520 566 270

11 608 256 151

-43 922 500

13 520 566 270

11 564 333 651 

50 980 593 784
64 501 160 054

-27 160 054  

41 652 094 626
53 260 350 777

-43 922 500

50 980 593 784
64 501 160 054

41 652 094 626 
53 216 428 277 

-27 160 054  

42 891 201 900

42 788 499 841

42 891 201 900

42 788 499 841 

58 659 248 389
1 028 751 611  

56 378 918 184

58 659 248 389
1 028 751 611  

56 378 918 184 

1 138 954 740
879 831 486
2 018 786 226

67 148 260  

8 759 300 431
-70 439 377
8 172 839 289
53 160 711
142 111 334 389
1 156 461 151

41 075 523

43 922 500

41 075 523

43 922 500

813 277 345
664 340 576
1 477 617 921

7 238 702 591

8 171 544 289

126 527 133 762
7 934 866 238

41 075 523

1 180 030 263
879 831 486
2 059 861 749

26 072 737  

8 759 300 431
-70 439 377
8 172 839 289
53 160 711
142 152 409 912
1 115 385 628

857 199 845 
664 340 576 
1 521 540 421 

7 238 702 591 

8 171 544 289 

126 527 133 762 
7 934 866 238 

13 

14 
15 

16 

The European Globalisation adjustment Fund (EGF) is not included in the calculation of the margin under Heading 1a (EUR 500 million). EUR 34 million above the ceiling 
is financed by the mobilisation of the Flexibility Instrument. 
The European Union Solidarity Fund (EUSF) amount is entered over and above the relevant headings as foreseen by the IIA of 17 May 2006 (OJ C 139 of 14.6.2006) 
The 2011 margin for heading 4 does not take into account the appropriations related to the Emergency Aid Reserve (EUR 253,9 million). EUR 71 million above the ceiling is 
financed by the mobilisation of the Flexibility Instrument. 
For calculating the margin under the ceiling for heading 5, account is taken of the footnote (1) of the financial framework 2007-2013 for an amount of EUR 82 million for the 
staff contributions to the pension scheme. 

15