Corrigendum to the definitive adoption of the European Union's general budget for the financial year 2012 ( OJ L 56, 29.2.2012 )
Date: 2012-03-19
Institutions: European Parliament
Subjects: adoption of the budget, financial year, general budget (EU)

19.3.2012

EN

Official Journal of the European Union

L 79/1

CORRIGENDA 

Corrigendum  to the definitive adoption of the European  Union’s general  budget for the financial  year 2012

(Official Journal of the European Union L 56 of 29 February 2012)

Pages I/21 to I/116 should read as follows:

‘B.  GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title

Heading

Financial year 2012

Financial year 2011

Financial year 2010

1

3

4

5

6

7

8

9

OWN RESOURCES

127 512 323 810

118 289 489 247 119 868 500 351,16

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

6 354 276 283

1 459 992 763,97

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTI­
TUTIONS AND OTHER UNION BODIES

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF 
THE INSTITUTIONS

CONTRIBUTIONS  AND  REFUNDS  IN  CONNECTION  WITH  UNION 
AGREEMENTS AND PROGRAMMES

1 312 344 852

1 180 425 515

1 122 600 506,32

59 790 286

57 294 000

388 244 565,45

50 000 000

82 000 000

3 512 188 642,09

INTEREST ON LATE PAYMENTS AND FINES

123 000 000

733 000 000

1 407 563 930,33

BORROWING AND LENDING OPERATIONS

384 000

438 717

0,—

MISCELLANEOUS REVENUE

30 200 000

30 210 000

36 235 869,20

GRAND TOTAL

129 088 042 948

126 727 133 762 127 795 326 628,52

L 79/2

EN

Official Journal of the European Union

19.3.2012

TITLE 1

OWN RESOURCES

CHAPTER  1 1  — 

CHAPTER  1 2  — 

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

CHAPTER  1 3  — 

  OWN  RESOURCES  ACCRUING  FROM  VALUE  ADDED  TAX  PURSUANT  TO  ARTICLE  2(1)(B)  OF  DECISION 

2007/436/EC, EURATOM

Article
Item

1 1 0

1 1 1

1 1 3

1 1 7

1 1 8

Heading

Financial year 2012

Financial year 2011

Financial year 2010

CHAPTER 1 1

Production levies related to the marketing year 2005/2006 and pre­
vious years

Sugar storage levies

Charges levied on non-exported C sugar, C isoglucose and C inulin 
syrup production, and on substituted C sugar and C isoglucose

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

– 2 210 987,33

537 393,75

20 370 498,64

Production charge

123 400 000

123 400 000

126 223 021,68

One-off amounts on additional sugar quotas and supplementary iso­
glucose quotas

1 1 9

Surplus amount

p.m.

p.m.

p.m.

p.m.

0,—

687 715,31

CHAPTER 1 1 — TOTAL

123 400 000

123 400 000

145 607 642,05

CHAPTER 1 2

1 2 0

Customs  duties  and  other  duties  referred  to  in  Article  2(1)(a)  of 
Decision 2007/436/EC, Euratom

19 171 200 000

16 543 600 000

15 513 683 186,79

CHAPTER 1 2 — TOTAL

19 171 200 000

16 543 600 000

15 513 683 186,79

CHAPTER 1 3

1 3 0

Own  resources  accruing  from  value  added  tax  pursuant  to 
Article 2(1)(b) of Decision 2007/436/EC, Euratom

14 498 917 425

14 125 977 050

13 392 516 750,04

CHAPTER 1 3 — TOTAL

14 498 917 425

14 125 977 050

13 392 516 750,04

 
 
19.3.2012

EN

Official Journal of the European Union

L 79/3

CHAPTER  1 4  — 

  OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 

2007/436/EC, EURATOM

CHAPTER  1 5  — 
CHAPTER  1 6  — 

  CORRECTION OF BUDGETARY IMBALANCES
  GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND 

SWEDEN

Article
Item

CHAPTER 1 4

Heading

Financial year 2012

Financial year 2011

Financial year 2010

1 4 0

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

93 718 806 385

87 496 512 197

90 947 943 529,08

CHAPTER 1 4 — TOTAL

93 718 806 385

87 496 512 197

90 947 943 529,08

CHAPTER 1 5

1 5 0

Correction of budgetary imbalances granted to the United Kingdom 
in accordance with Articles 4 and 5 of Decision 2007/436/EC, Eura­
tom

CHAPTER 1 5 — TOTAL

CHAPTER 1 6

1 6 0

Gross  reduction  in  the  annual  GNI-based  contribution  granted  to 
the  Netherlands  and  Sweden  pursuant  to  Article  2(5)  of  Decision 
2007/436/EC, Euratom

CHAPTER 1 6 — TOTAL

0,—

0,—

0,—

0,—

0,—

– 128 002 984,13

0,—

– 128 002 984,13

0,—

0,—

– 3 247 772,67

– 3 247 772,67

Title 1 — Total

127 512 323 810

118 289 489 247

119 868 500 351,16

L 79/4

EN

Official Journal of the European Union

19.3.2012

TITLE 1

OWN RESOURCES

CHAPTER  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)

1 1 0 

Production levies related to the marketing year 2005/2006 and previous years

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

– 2 210 987,33

Remarks

The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to 
pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered 
under  this  article  are  a  consequence  of  the  revision  of  past  established  levies.  Levies  for  the  marketing  years  2007/2008  and 
following years are entered under Article 1 1 7 of this chapter as a “production charge”.

Figures are net of collection costs.

Legal basis

Council  Regulation  (EC)  No  1260/2001  of  19  June  2001  on  the  common  organisation  of  the  markets  in  the  sugar  sector 
(OJ L 178, 30.6.2001, p. 1).

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)(a) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Article 1 1 0 — Total

p.m.
—
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

p.m.
—
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

– 433 885,15
0,—
– 198 248,96
– 218 301,84
– 941 535,97
0,—
– 70 308,42
– 72 391,19
– 303 037,04
0,—
– 328 684,11
0,—
– 19 326,14
– 30 343,41
0,—
– 133 237,17
0,—
– 443 092,56
– 182 835,37
– 793 934,36
– 26 956,74
0,—
– 13 024,91
– 154 892,39
– 52 967,13
2 527 967,34
– 321 951,81

– 2 210 987,33

19.3.2012

EN

Official Journal of the European Union

L 79/5

CHAPTER 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) (cont’d)

1 1 1 

Sugar storage levies

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

537 393,75

Remarks

This  article  is  intended  for  the  recording  of  income  charged  by  new  Member  States  in  the  event  of  non-elimination  of  sugar 
stocks considered surplus within the meaning of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down 
transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, 
Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 9, 15.1.2004, p. 8).

It  is  also  intended  to  record  revenue  from  the  outstanding  sugar  storage  levies  as  Council  Regulation  (EC)  No  1260/2001  of
19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1) abolished the storage 
levy.

This  article  also  covers  the  outstanding  amounts  due  pursuant  to  Article  5  of  Commission  Regulation  (EEC)  No  65/82  of
13  January  1982  laying  down  detailed  rules  for  carrying  forward  sugar  to  the  following  marketing  year  (OJ  L  9,  14.1.1982, 
p. 14) when the obligation to store sugar carried forward is not complied with, and the amounts due according to Council Regu­
lation (EEC) No 1789/81 of 30 June 1981 laying down general rules concerning the system of minimum stocks in the sugar 
sector (OJ L 177, 1.7.1981, p. 39) when the general rules concerning the system of minimum stocks in the sugar sector are not 
complied with.

Figures are net of collection costs.

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)(a) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Article 1 1 1 — Total

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
537 393,75
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—

537 393,75

L 79/6

EN

Official Journal of the European Union

19.3.2012

CHAPTER 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) (cont’d)

1 1 3 

Charges  levied  on  non-exported  C  sugar,  C  isoglucose  and  C  inulin  syrup  production,  and  on  substituted  C  sugar  and  C 
isoglucose

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

20 370 498,64

Remarks

Amounts  corresponding  to  charges  levied  on  non-exported  C  sugar,  C  isoglucose  and  C  inulin  syrup  production.  They  com­
prise as well the charges levied on substituted C sugar and C isoglucose.

Figures are net of collection costs.

Legal basis

Commission Regulation (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar 
production in excess of the quota (OJ L 262, 16.9.1981, p. 14).

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)(a) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Article 1 1 3 — Total

p.m.

—

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

—

p.m.

—

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

—

p.m.

—

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

0,—

0,—

202 411,39

0,—

0,—

0,—

20 168 087,25

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

20 370 498,64

19.3.2012

EN

Official Journal of the European Union

L 79/7

CHAPTER 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) (cont’d)

1 1 7 

Production charge

Financial year 2012

Financial year 2011

Financial year 2010

123 400 000

123 400 000

126 223 021,68

Remarks

Under the actual common organisation of the markets in the sugar sector, a production charge is levied on undertakings pro­
ducing sugar, isoglucose or inulin syrup.

Figures are net of collection costs.

Legal basis

Council  Regulation  (EC)  No  318/2006  of  20  February  2006  on  the  common  organisation  of  the  markets  in  the  sugar  sector 
(OJ L 58, 28.2.2006, p. 1), and in particular Article 16 thereof.

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regula­
tion  (EC)  No  318/2006  as  regards  the  management  of  the  Community  market  in  sugar  and  the  quota  system  (OJ  L  178, 
1.7.2006, p. 39).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and 
on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1), and in particular 
Article 51 thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Article 1 1 7 — Total

—
p.m.

—
p.m.

—

—

6 600 000
400 000
3 400 000
3 400 000
26 300 000

1 400 000
4 700 000
30 900 000
4 700 000

800 000

2 000 000

7 300 000
3 200 000
12 800 000
200 000
1 000 000

—
p.m.

—
p.m.

—

—

p.m.

p.m.

1 400 000
800 000
2 600 000
9 500 000

123 400 000

6 600 000
400 000
3 400 000
3 400 000
26 300 000

1 400 000
4 700 000
30 900 000
4 700 000

800 000

2 000 000

7 300 000
3 200 000
12 800 000
200 000
1 000 000

1 400 000
800 000
2 600 000
9 500 000

6 601 725,90
401 391,—
3 252 480,08
3 352 167,49
26 339 173,20
0,—
0,—
1 428 318,—
7 548 059,68
30 933 280,80
3 962 693,25
0,—
0,—
812 268,—
0,—
1 934 596,18
0,—
7 243 992,—
3 159 246,60
13 605 406,35
56 250,—
961 638,39
0,—
1 317 300,75
728 991,—
2 769 232,85
9 814 810,16

123 400 000

126 223 021,68

L 79/8

EN

Official Journal of the European Union

19.3.2012

CHAPTER 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) (cont’d)

1 1 8 

One-off amounts on additional sugar quotas and supplementary isoglucose quotas

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

A one-off amount is levied on additional sugar quota or supplementary isoglucose quota which have been allocated to under­
takings in accordance with Article 58 of Regulation (EC) No 1234/2007.

Figures are net of collection costs.

Legal basis

Council  Regulation  (EC)  No  318/2006  of  20  February  2006  on  the  common  organisation  of  the  markets  in  the  sugar  sector 
(OJ L 58, 28.2.2006, p. 1), and in particular Article 8 and Article 9(2) and (3) thereof.

Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regula­
tion  (EC)  No  318/2006  as  regards  the  management  of  the  Community  market  in  sugar  and  the  quota  system  (OJ  L  178, 
1.7.2006, p. 39).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and 
on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Article 1 1 8 — Total

p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—

0,—

19.3.2012

EN

Official Journal of the European Union

L 79/9

CHAPTER 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) (cont’d)

1 1 9 

Surplus amount

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

687 715,31

Remarks

A surplus amount shall be levied and charged by the Member States to the undertakings concerned located on its territory in 
accordance with Article 64 of Regulation (EC) No 1234/2007.

Figures are net of collection costs.

Legal basis

Council  Regulation  (EC)  No  318/2006  of  20  February  2006  on  the  common  organisation  of  the  markets  in  the  sugar  sector 
(OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof.

Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regula­
tion (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22).

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)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and 
on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Article 1 1 9 — Total

p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
—
p.m.
p.m.
—
p.m.
—
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

0,—
0,—
0,—
0,—
685 232,60
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
0,—
797,49
0,—
0,—
0,—
0,—
0,—
0,72
0,—
0,—
1 684,50
0,—
0,—

687 715,31

L 79/10

EN

Official Journal of the European Union

19.3.2012

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

1 2 0 

Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Financial year 2012

Financial year 2011

Financial year 2010

19 171 200 000

16 543 600 000

15 513 683 186,79

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the 
free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, 
additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institu­
tions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty 
establishing the European Coal and Steel Community.

Figures are net of collection costs.

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)(a) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

1 754 400 000

1 507 642 260

1 483 422 118,40

55 100 000

223 600 000

341 500 000

45 406 418

191 135 846

299 756 949

42 022 645,50

186 301 354,30

303 700 001,39

4 012 600 000

3 328 560 834

3 038 258 358,65

22 300 000

198 300 000

208 300 000

1 358 000 000

1 710 700 000

2 193 200 000

29 600 000

21 400 000

44 900 000

16 900 000

118 800 000

12 400 000

2 107 700 000

180 700 000

406 800 000

149 300 000

120 900 000

76 600 000

122 000 000

165 600 000

527 200 000

19 766 244

176 031 452

192 814 112

1 182 245 136

1 450 021 795

1 893 363 721

26 199 596

18 274 452

38 693 354

13 705 839

97 525 900

10 535 781

17 244 849,47

185 713 964,70

214 076 433,64

1 130 128 280,08

1 376 366 070,26

1 664 326 080,82

26 433 523,77

16 781 847,23

38 276 924,16

12 734 500,80

90 777 095,62

9 812 107,93

1 779 241 635

1 742 430 649,14

160 367 637

332 949 320

128 853 531

103 120 120

66 571 217

105 823 993

141 720 237

456 395 106

163 622 479,36

305 001 121,55

134 196 822,74

99 894 995,54

66 642 958,10

106 097 143,47

126 350 841,61

429 028 434,14

United Kingdom

Article 1 2 0 — Total

2 992 400 000

19 171 200 000

2 776 877 515

2 504 041 584,42

16 543 600 000

15 513 683 186,79

19.3.2012

EN

Official Journal of the European Union

L 79/11

CHAPTER  1 3  —  OWN  RESOURCES  ACCRUING  FROM  VALUE  ADDED  TAX  PURSUANT  TO  ARTICLE  2(1)(B)  OF 
DECISION  2007/436/EC, EURATOM

1 3 0 

Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Financial year 2012

Financial year 2011

Financial year 2010

14 498 917 425

14 125 977 050

13 392 516 750,04

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union 
rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each 
Member  State.  For  the  period  2007-2013  only,  the  rate  of  call  of  the  VAT-based  own  resource  for  Austria  shall  be  fixed  at 
0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

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)(b) and (4) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

509 177 700

54 002 100

212 024 700

298 102 200

488 276 100

50 703 900

195 863 100

289 130 700

431 826 000,—

47 289 600,02

192 799 734,77

279 421 562,74

1 704 417 750

1 653 923 250

1 591 451 700,—

23 036 100

193 316 100

302 495 700

1 616 263 500

2 898 884 700

1 770 579 000

27 943 500

19 515 600

37 817 700

50 250 750

138 289 800

9 542 850

284 861 300

305 991 675

579 390 000

244 895 100

155 340 900

56 316 300

68 128 500

263 138 700

173 638 300

21 597 900

190 045 350

305 838 000

1 577 470 500

2 797 328 100

1 727 718 300

26 898 000

18 468 900

35 444 400

47 477 700

126 576 000

9 148 950

276 721 000

296 038 350

543 004 800

246 720 750

138 123 000

54 279 000

64 378 800

251 985 600

167 499 100

19 381 200,14

192 087 600,—

324 634 500,—

1 171 392 600,—

2 601 826 800,—

1 813 767 300,—

25 190 100,—

20 313 767,67

39 432 450,06

41 264 700,—

121 352 455,40

8 246 700,—

257 072 000,—

286 416 900,—

508 626 127,99

239 920 200,—

135 033 583,98

51 704 850,—

75 822 000,—

232 248 600,—

147 496 863,57

United Kingdom

Article 1 3 0 — Total

2 501 556 900

14 498 917 425

2 525 317 500

2 536 496 853,70

14 125 977 050

13 392 516 750,04

L 79/12

EN

Official Journal of the European Union

19.3.2012

CHAPTER  1 4  —  OWN  RESOURCES  BASED  ON  GROSS  NATIONAL 
DECISION  2007/436/EC, EURATOM

INCOME  PURSUANT  TO  ARTICLE  2(1)(C)  OF 

1 4 0 

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

Financial year 2012

Financial year 2011

Financial year 2010

93 718 806 385

87 496 512 197

90 947 943 529,08

Remarks

The GNI-based resource is an “additional” resource, providing the revenue required to cover expenditure in excess of the amount 
yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-
based resource ensures that the general budget of the European Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other 
resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of 
the Member States.

The rate to be applied to the Member States’ gross national income for this financial year is 0,7137 %.

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 2012

Budget 2011

Outturn 2010

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

Article 1 4 0 — Total

2 753 903 748
281 010 470
1 078 296 305
1 815 240 147
19 294 067 399
110 726 788
919 831 931
1 574 215 481
7 749 531 954
15 095 595 129
11 595 546 179
132 960 077
139 579 889
223 423 461
239 101 888
782 902 822
45 406 555
4 543 386 226
2 171 133 356
2 846 083 644
1 165 253 865
1 006 135 718
269 051 272
524 219 139
1 446 676 869
2 937 969 485
12 977 556 588

93 718 806 385

2 551 066 178
255 205 042
960 003 889
1 695 375 032
18 015 507 359
101 212 405
873 866 920
1 500 777 282
7 271 600 414
14 023 354 543
10 865 931 276
123 682 439
128 706 435
200 238 365
218 312 058
674 869 380
42 068 721
4 222 386 866
2 018 923 381
2 545 101 391
1 134 471 861
860 848 950
249 585 810
473 926 800
1 331 002 925
2 712 618 260
12 445 868 215

87 496 512 197

2 621 134 499,—
247 201 341,05
1 022 419 464,56
1 767 514 327,81
18 636 926 600,—
98 307 875,70
958 866 432,—
1 731 945 117,—
7 710 542 285,—
14 810 280 668,—
11 451 174 444,—
125 744 407,—
130 292 513,42
196 839 633,19
205 985 892,—
685 590 645,37
41 166 029,—
4 358 377 184,—
2 095 235 440,—
2 537 771 911,02
1 197 638 089,—
884 685 148,34
258 101 226,—
485 647 281,—
1 315 128 025,—
2 491 540 468,13
12 881 886 582,49

90 947 943 529,08

19.3.2012

EN

Official Journal of the European Union

L 79/13

CHAPTER  1 5  —  CORRECTION OF BUDGETARY  IMBALANCES

1 5 0 

Correction  of  budgetary  imbalances  granted  to  the  United  Kingdom  in  accordance  with  Articles  4  and  5  of  Decision 
2007/436/EC, Euratom

Financial year 2012

Financial year 2011

Financial year 2010

0,—

0,—

– 128 002 984,13

Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the Euro­
pean Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism 
is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

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 Articles 4 and 5 thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

183 957 133

18 771 128

72 028 769

121 255 644

227 039 988

7 396 403

61 443 558

105 155 515

517 658 498

1 008 365 814

774 567 167

8 881 558

9 323 752

14 924 392

15 971 690

52 296 874

3 033 098

53 463 603

25 548 480

185 512 958

18 558 453

69 811 267

123 287 291

230 537 205

7 360 143

63 547 406

109 136 186

528 789 146

1 019 775 186

790 168 077

8 994 159

9 359 503

14 561 289

15 875 604

49 076 349

3 059 228

54 032 187

25 835 351

166 903 516,—

15 740 807,—

64 920 329,01

112 564 693,07

210 656 145,—

6 259 858,02

61 056 836,—

110 283 440,—

490 976 949,—

943 060 313,—

729 165 665,—

8 006 908,—

8 297 481,81

12 533 972,01

13 116 370,—

43 608 873,48

2 621 291,—

49 263 430,—

23 682 779,—

190 114 628

185 079 200

161 400 776,52

77 837 419

67 208 537

17 972 270

35 017 146

96 636 104

34 572 107

82 498 538

62 600 742

18 149 824

34 463 850

96 790 233

34 712 285

76 260 874,—

56 402 059,85

16 434 869,—

30 924 105,—

83 742 170,—

28 058 560,26

United Kingdom

– 3 800 441 275

– 3 841 571 660

– 3 653 946 055,16

Article 1 5 0 — Total

0

0

– 128 002 984,13

L 79/14

EN

Official Journal of the European Union

19.3.2012

CHAPTER  1 6  —  GROSS  REDUCTION  IN  THE  ANNUAL  GNI-BASED  CONTRIBUTION  GRANTED  TO  THE  NETHERLANDS  AND 
SWEDEN

1 6 0 

Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of 
Decision 2007/436/EC, Euratom

Financial year 2012

Financial year 2011

Financial year 2010

0,—

0,—

– 3 247 772,67

Remarks

For  the  period  2007-2013  only,  the  Netherlands  benefits  from  a  gross  reduction  in  its  annual  GNI  contribution  of 
EUR 605 000 000 and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 
prices. These amounts are adjusted to current prices.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the sys­
tem of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) 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 2(5) thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Article 1 6 0 — Total

24 892 630

2 540 063

9 746 757

16 408 018

174 399 734

1 000 863

8 314 392

14 229 388

70 048 284

136 449 600

104 812 538

1 201 831

1 261 667

2 019 532

2 161 250

7 076 685

410 431

24 197 489

2 420 682

9 105 873

16 081 048

170 881 511

960 025

8 288 842

14 235 241

68 972 916

133 014 961

103 066 026

1 173 158

1 220 812

1 899 310

2 070 743

6 401 302

399 032

23 602 839,—

2 226 003,—

9 215 961,70

15 915 633,38

167 822 128,—

885 244,—

8 634 417,—

15 595 850,—

69 432 028,—

133 363 878,—

103 115 739,—

1 132 305,—

1 173 225,42

1 772 504,99

1 854 865,—

6 170 537,55

370 693,—

– 637 756 193

– 624 989 585

– 612 147 160,—

19 624 949

25 725 847

10 532 769

9 094 495

2 431 964

4 738 435

13 076 562

– 141 747 068

117 304 577

0

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

18 867 213,—

22 857 540,24

10 784 513,—

7 961 951,62

2 324 155,—

4 373 165,—

11 842 488,—

– 148 490 504,73

116 095 014,16

– 3 247 772,67

19.3.2012

EN

Official Journal of the European Union

L 79/15

TITLE 3

SURPLUSES, BALANCES AND  ADJUSTMENTS

CHAPTER  3 0  — 
CHAPTER  3 1  — 

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS 
A  RESULT  OF  THE  APPLICATION  OF  ARTICLE  10(4),  (5)  AND  (8)  OF  REGULATION  (EC,  EURATOM) 
No 1150/2000

CHAPTER  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), (7) AND (8) OF REGU­
LATION (EC, EURATOM) No 1150/2000

CHAPTER  3 4  — 

  ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLI­

CIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

3 0 0

3 0 2

CHAPTER 3 0

Surplus available from the preceding financial year

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

CHAPTER 3 0 — TOTAL

CHAPTER 3 1

3 1 0 

3 1 0 3

Application for 1995 and subsequent financial years of Article 10(4), (5) 
and (8) of Regulation (EC, Euratom) No 1150/2000

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of 
Regulation (EC, Euratom) No 1150/2000

Article 3 1 0 — Total

CHAPTER 3 1 — TOTAL

CHAPTER 3 2

3 2 0 

3 2 0 3

Application for 1995 and subsequent financial years of Article 10(6), (7) 
and (8) of Regulation (EC, Euratom) No 1150/2000

Application  for  1995  and  subsequent  financial  years  of  Article  10(6),  (7) 
and (8) of Regulation (EC, Euratom) No 1150/2000

Article 3 2 0 — Total

CHAPTER 3 2 — TOTAL

CHAPTER 3 4

3 4 0

Adjustment  for  the  impact  of  the  non-participation  of  certain  Member 
States in certain policies in the area of freedom, security and justice

CHAPTER 3 4 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

4 539 394 283

2 253 591 199,37

p.m.

0,—

4 539 394 283

2 253 591 199,37

673 159 000

– 921 990 232,67

673 159 000

– 921 990 232,67

673 159 000

– 921 990 232,67

1 141 723 000

118 850 779,80

1 141 723 000

118 850 779,80

1 141 723 000

118 850 779,80

p.m.

p.m.

– 3 693 074,34

– 3 693 074,34

 
 
L 79/16

EN

Official Journal of the European Union

19.3.2012

CHAPTER  3 5  — 

  RESULT  OF  THE  DEFINITIVE  CALCULATION  OF  THE  FINANCING  OF  THE  CORRECTION  OF  BUDGETARY 

IMBALANCES FOR THE UNITED KINGDOM

CHAPTER  3 6  — 

  RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION 

OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

3 5 0 

3 5 0 4

CHAPTER 3 5

Result of the definitive calculation of the financing of the correction of 
budgetary imbalances for the United Kingdom

Result of the definitive calculation of the financing of the correction of bud­
getary imbalances for the United Kingdom

Article 3 5 0 — Total

CHAPTER 3 5 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

0,—

9 028 843,89

9 028 843,89

9 028 843,89

p.m.

p.m.

p.m.

4 205 247,92

4 205 247,92

4 205 247,92

CHAPTER 3 6

3 6 0 

3 6 0 4

Result of intermediate updates of the calculation of the financing of the 
correction of budgetary imbalances for the United Kingdom

Result of intermediate updates of the calculation of the financing of the cor­
rection of budgetary imbalances for the United Kingdom

Article 3 6 0 — Total

CHAPTER 3 6 — TOTAL

Title 3 — Total

p.m.

6 354 276 283

1 459 992 763,97

19.3.2012

EN

Official Journal of the European Union

L 79/17

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER  3 0  —  SURPLUS AVAILABLE FROM  THE PRECEDING FINANCIAL YEAR

3 0 0 

Surplus available from the preceding financial year

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

4 539 394 283

2 253 591 199,37

Remarks

According to Article 15 of the Financial Regulation, 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 accor­
dance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for 
the following financial year through an amending budget that must be presented by the Commission within 15 days following 
the submission of the provisional accounts.

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 sys­
tem of the European 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.

3 0 2 

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

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  receive,  once  the  target  amount  has  been  reached,  any  surplus  in  the  Guarantee  Fund  for  external 
actions in accordance with Article 3 of Regulation (EC, Euratom) No 480/2009.

Legal basis

Council Regulation (EC, Euratom) No 480/2009 of 25 May 2009 establishing a Guarantee Fund for external actions (OJ L 145, 
10.6.2009, p. 10).

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 4(3) 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).

L 79/18

EN

Official Journal of the European Union

19.3.2012

CHAPTER  3 1  —  BALANCES  AND  ADJUSTMENT  OF  BALANCES  BASED  ON  VAT  FOR  THE  PREVIOUS  FINANCIAL  YEARS  AS  A 
RESULT OF THE  APPLICATION OF ARTICLE  10(4), (5) AND  (8) OF  REGULATION (EC, EURATOM) No  1150/2000

3 1 0 

Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3 

Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

673 159 000

– 921 990 232,67

Remarks

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the 
total amount of the VAT resources base for the previous calendar year before 31 July.

Each Member State is debited with an amount calculated on the basis of that statement according to European Union rules and 
credited with the 12 payments actually made during the previous financial year. The Commission works out the balance and 
informs the Member States in time for them to enter it in the Commission’s account referred to in Article 9(1) of Regulation 
(EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regu­
lation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping 
of the “VAT” base will lead to adjustments of the “VAT” balances.

Legal basis

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of 
own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC Euratom on the sys­
tem of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.

19.3.2012

EN

Official Journal of the European Union

L 79/19

CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A
RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 (cont’d)

3 1 0 (cont’d)

3 1 0 3 (cont’d)

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Item 3 1 0 3 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

28 248 000

492 000

7 670 000

2 075 000

16 721 000

1 256 000

3 469 000

– 27 208 000

386 936 000

119 302 000

83 866 000

67 000

– 2 630 000

– 7 591 000

– 808 000

– 10 819 000

306 000

13 623 000

4 800 000

– 2 181 000

10 613 000

– 48 000

451 000

– 4 424 000

14 757 000

6 459 000

27 757 000

7 357 362,42

– 1 294 711,69

– 11 906 121,96

– 22 563 587,04

– 4 581 894,70

330 451,79

1 693 596,80

– 30 997 449,26

– 410 984 417,75

– 221 259 772,54

– 254 861 905,25

– 294 300,—

– 6 634 845,10

– 7 811 097,62

– 2 000 722,37

– 1 915 479,20

– 159 424,14

– 54 736 057,23

639 057,65

9 631 165,93

36 351 997,09

– 10 962 891,26

– 1 587 614,70

– 22 450 551,97

– 5 555 005,07

2 011 792,57

92 552 191,93

673 159 000

– 921 990 232,67

L 79/20

EN

Official Journal of the European Union

19.3.2012

CHAPTER  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),  (7)  AND  (8)  OF  REGULATION 
(EC, EURATOM)  No  1150/2000

3 2 0 

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3 

Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

1 141 723 000

118 850 779,80

Remarks

On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Mem­
ber States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with 
an amount calculated according to European Union rules and credited with the 12 payments made during that previous finan­
cial year.

The Commission works out the balance and informs the Member States in time for them to enter it in the account referred to 
in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.

Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regu­
lation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjust­
ment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the sys­
tem of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(6), (7) and (8) thereof.

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).

19.3.2012

EN

Official Journal of the European Union

L 79/21

CHAPTER 3 2 — BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE
(7) AND (8) OF REGULATION
PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6),
(EC, EURATOM) No 1150/2000 (cont’d)

3 2 0 (cont’d)

3 2 0 3 (cont’d)

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Item 3 2 0 3 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

75 091 000

18 780 000

193 523 000

8 750 000

– 413 112 000

5 607 000

12 642 000

– 125 366 000

80 168 000

5 653 000

832 542 000

– 259 000

4 298 000

13 405 000

– 3 302 000

– 12 955 000

1 449 000

– 7 047 000

130 157 000

8 593 000

52 802 000

36 444 000

2 221 000

796 000

104 522 000

101 843 000

14 478 000

1 141 723 000

39 933 807,68

– 107 669,63

28 501 508,13

– 57 720 359,25

57 539 441,10

573 727,67

– 5 995 050,99

– 115 864 325,30

– 103 140 187,09

– 55 616 599,35

– 70 223 506,02

– 1 496 839,30

3 532 293,64

– 10 516 115,80

– 9 477 538,59

16 289 448,24

– 812 602,24

– 141 264 919,18

35 398 297,91

91 919 397,65

151 163 451,19

– 25 486 732,59

– 7 306 020,34

– 35 824 059,95

– 59 746 551,73

278 704 851,64

115 893 632,30

118 850 779,80

L 79/22

EN

Official Journal of the European Union

19.3.2012

CHAPTER  3 4  —  ADJUSTMENT  RELATING  TO  THE  NON-PARTICIPATION  OF  CERTAIN  MEMBER  STATES  IN  CERTAIN  POLICIES  IN 
THE AREA  OF FREEDOM,  SECURITY AND JUSTICE

3 4 0 

Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, secu­
rity and justice

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

– 3 693 074,34

Remarks

Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and 
Ireland, annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union, grant full exemp­
tion to these Member States from supporting the financial consequences of some specific policies in the area of freedom, secu­
rity  and  justice,  with  the  exception  of  the  related  administrative  costs.  They  can  therefore  obtain  an  adjustment  to  the  own 
resources paid for each year in which they do not participate.

Each Member State’s contribution to the adjustment mechanism is calculated by applying to the budget expenditure resulting 
from this operation or policy the scale of the aggregate gross national income and its components from the preceding year, sup­
plied by the Member States in accordance with Article 2(2) of 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).

The Commission works out each Member State’s balance and informs them in time for them to enter it in the account referred 
to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December, according to Article 10a 
of that Regulation.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the sys­
tem of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10a thereof.

Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the 
European Union, and in particular Article 3 thereof, and Protocol on the position of the United Kingdom and Ireland in respect 
of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of 
the European Union, and in particular Article 5 thereof.

19.3.2012

EN

Official Journal of the European Union

L 79/23

CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN
THE AREA OF FREEDOM, SECURITY AND JUSTICE (cont’d)

3 4 0 (cont’d)

Member State

Budget 2012

Budget 2011

Outturn 2010

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Ireland

Greece

Spain

France

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

Netherlands

Austria

Poland

Portugal

Romania

Slovenia

Slovakia

Finland

Sweden

United Kingdom

Article 3 4 0 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

1 307 848,04

129 234,44

527 689,—

– 4 137 533,44

9 288 650,97

51 643,63

– 2 728 822,80

863 163,37

3 912 299,77

7 347 225,81

5 698 862,08

63 714,04

76 428,93

103 676,29

101 749,85

333 541,98

20 554,90

2 119 574,07

1 039 960,18

1 219 366,32

618 288,07

430 473,28

132 497,46

235 372,12

656 108,17

1 315 503,45

– 34 420 144,32

– 3 693 074,34

L 79/24

EN

Official Journal of the European Union

19.3.2012

CHAPTER  3 5  —  RESULT  OF  THE  DEFINITIVE  CALCULATION  OF  THE  FINANCING  OF  THE  CORRECTION  OF  BUDGETARY 
IMBALANCES  FOR THE UNITED KINGDOM

3 5 0 

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4 

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

0,—

9 028 843,89

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.

The figures for 2010 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbal­
ances for the United Kingdom in respect of the correction for the year 2006.

The figures for 2011 correspond to the result of the definitive calculation of the financing of the correction of budgetary imbal­
ances for the United Kingdom in respect of the correction for the year 2007 and a final update for the year 2006.

Legal basis

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources 
(OJ L 253, 7.10.2000, p. 42), and in particular Articles 4 and 5 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 Articles 4 and 5 thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Item 3 5 0 4 — Total

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

– 8 048 642
– 206 211
3 671 192
– 11 217 835
– 12 248 422
– 1 365 231
– 10 814 068
– 16 084 340
– 41 096 144
– 53 860 121
– 72 263 136
– 465 580
– 379 121
– 607 506
– 885 867
– 1 668 405
– 126 187
– 3 320 144
– 1 858 688
6 356 363
– 898 938
4 604 412
– 220 740
2 484 551
– 9 671 119
– 1 464 267
231 654 194

0

5 025 912,—
489 243,—
1 326 784,96
– 9 188 536,15
39 179 773,—
– 69 352,—
2 623 764,—
65 528 142,—
22 584 489,—
– 22 588 521,—
– 94 910 109,—
107 437,39
1 003 592,95
– 725 966,—
– 281 514,—
– 6 149 038,94
128 050,—
10 720 377,—
– 499 052,—
8 267 387,97
1 266 237,—
5 071 735,10
1 562 004,—
5 020 431,38
4 653 367,—
6 000 622,24
– 37 118 417,01

9 028 843,89

19.3.2012

EN

Official Journal of the European Union

L 79/25

CHAPTER  3 6  —  RESULT  OF  INTERMEDIATE  UPDATES  OF  THE  CALCULATION  OF  THE  FINANCING  OF  THE  CORRECTION  OF 
BUDGETARY IMBALANCES FOR THE UNITED  KINGDOM

3 6 0 

3 6 0 4 

Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United 
Kingdom

Result  of  intermediate  updates  of  the  calculation  of  the  financing  of  the  correction  of  budgetary  imbalances  for  the  United 
Kingdom

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

4 205 247,92

Remarks

This item is intended to record the difference between previously budgeted and  the latest intermediate  update of the UK  cor­
rection before the final calculations are made.

The  figures  for  2010  correspond  to  the  result  of  the  intermediate  calculation  of  the  financing  of  the  correction  of  budgetary 
imbalances for the United Kingdom in respect of the correction for the year 2008.

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 Articles 4 and 5 thereof.

Member State

Budget 2012

Budget 2011

Outturn 2010

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

Item 3 6 0 4 — Total

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

p.m.

– 3 504 541,—
– 1 523 420,—
532 273,23
– 8 142 576,86
– 213 638,—
– 602 251,—
– 7 602 523,—
– 7 281 407,—
– 17 398 703,—
– 22 865 571,—
– 18 521 220,—
– 379 606,—
222 727,25
– 1 577 325,—
– 2 092 216,—
– 2 828 485,57
– 170 277,—
– 5 075 335,—
– 501 383,—
– 2 712 429,61
– 312 262,—
– 10 913 856,98
– 1 405 069,—
– 3 676 917,—
– 7 803 260,—
2 162 768,12
128 391 752,34

4 205 247,92

L 79/26

EN

Official Journal of the European Union

19.3.2012

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

TITLE 4

CHAPTER  4 0  — 
CHAPTER  4 1  — 
CHAPTER  4 2  — 

  MISCELLANEOUS TAXES AND DEDUCTIONS
  CONTRIBUTIONS TO THE PENSION SCHEME
  OTHER CONTRIBUTIONS TO THE PENSION SCHEME

Article
Item

4 0 0

4 0 3

4 0 4

Heading

Financial year 2012

Financial year 2011

Financial year 2010

CHAPTER 4 0

Proceeds from the tax on the salaries, wages and allowances of Members 
of  the  institutions,  officials,  other  servants  and  persons  in  receipt  of  a 
pension,  and  members  of  the  governing  bodies  of  the  European  Invest­
ment Bank, the European Central Bank, the European Investment Fund, 
their staff and persons in receipt of a pension

Proceeds from the temporary contribution from the salaries of Members 
of the institutions, officials and other servants in active employment

Proceeds from the special levy on the salaries of Members of the institu­
tions, officials and other servants in active employment

633 070 802

591 693 725

559 715 183,04

p.m.

p.m.

52 254,72

65 496 118

60 128 782

54 231 954,56

CHAPTER 4 0 — TOTAL

698 566 920

651 822 507

613 999 392,32

CHAPTER 4 1

4 1 0

4 1 1

4 1 2

Staff contributions to the pension scheme

476 991 862

437 655 803

407 170 670,01

Transfer or purchase of pension rights by staff

115 100 938

77 713 938

71 330 285,97

Contributions to the pensions scheme by officials and temporary staff on 
leave on personal grounds

110 000

110 000

106 493,09

CHAPTER 4 1 — TOTAL

592 202 800

515 479 741

478 607 449,07

CHAPTER 4 2

4 2 0

4 2 1

Employer’s  contribution  by  decentralised  agencies  and  international 
organisations to the pension scheme

Contributions  by  Members  of  the  European  Parliament  to  the  pension 
scheme

21 575 132

13 123 267

29 919 993,93

p.m.

p.m.

73 671,—

CHAPTER 4 2 — TOTAL

21 575 132

13 123 267

29 993 664,93

Title 4 — Total

1 312 344 852

1 180 425 515

1 122 600 506,32

19.3.2012

EN

Official Journal of the European Union

L 79/27

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

TITLE 4

CHAPTER  4 0  —  MISCELLANEOUS TAXES AND DEDUCTIONS

4 0 0 

Proceeds  from  the  tax  on  the  salaries,  wages  and  allowances  of  Members  of  the  institutions,  officials,  other  servants  and 
persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Cen­
tral Bank, the European Investment Fund, their staff and persons in receipt of a pension

Financial year 2012

Financial year 2011

Financial year 2010

633 070 802

591 693 725

559 715 183,04

Remarks

This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and 
family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation pay­
ments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in 
receipt of a pension.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Protocol on the privileges and immunities of the European Union, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Mem­
bers of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Mem­
bers and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service 
Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for apply­
ing the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the Conditions of Employment of Staff of 
the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of 
the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions 
governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regula­
tions  and  general  conditions  governing  the  performance  of  the  European  Data-protection  Supervisor’s  duties  (OJ  L  183, 
12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the Euro­
pean Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of 
the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of 
the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

L 79/28

EN

Official Journal of the European Union

19.3.2012

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 0 (cont’d)

64 501 324

23 992 000

428 096 362

Parliament

Council

Commission:

— administration

— research and technological development

— research (indirect actions)

— European Anti-Fraud Office (OLAF)

— European Personnel Selection Office (EPSO)

— Office for Infrastructure and Logistics in Brussels (OIB)

— Office for Infrastructure and Logistics in Luxembourg (OIL)

— Office for Administration and Payment of Individual Entitlements (PMO)

— Publications Office of the European Union (OP)

— Agency for the Cooperation of Energy Regulators (ACER)

— Agency for the operational management of large-scale IT systems in the area of 

freedom, security and justice

— Artemis Joint Undertaking — Embedded Computing Systems Initiative 

(Artemis JU)

— Body of European Regulators for Electronic Communications (BEREC)

— Clean Sky JU

— Community Fisheries Control Agency (CFCA)

— Community Plant Variety Office (CPVO)

— Education, Audiovisual and Culture Executive Agency (EACEA)

— European Agency for Reconstruction

— European Agency for Safety and Health at Work (EU-OSHA)

— European Agency for the Management of Operational Cooperation at the External 

Borders (Frontex)

— European Asylum Support Office (EASO)

— European Aviation Safety Agency (EASA)

— European Banking Authority (EBA)

— European Body for the Enhancement of Judicial Cooperation (Eurojust)

— European Centre for Disease Prevention and Control (ECDC)

— European Centre for the Development of Vocational Training (Cedefop)

— European Chemicals Agency (ECHA)

— European Environment Agency (EEA)

— European Food Safety Authority (EFSA)

— European Foundation for the Improvement of Living and Working Conditions 

(Eurofound)

— European GNSS Agency (Galileo)

(348 540 000)

(15 302 283)

(18 432 154)

(2 828 000)

(606 000)

(2 482 000)

(887 000)

(1 191 000)

(3 102 000)

(296 445)

(130 945)

(87 390)

(141 708)

(130 894)

(294 251)

(247 152)

(984 984)

(p.m.)

(239 743)

(831 932)

(282 584)

(3 476 873)

(348 398)

(523 780)

(946 982)

(527 821)

(2 591 240)

(1 152 829)

(1 622 786)

(520 065)

(179 522)

19.3.2012

EN

Official Journal of the European Union

L 79/29

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 0 (cont’d)

— European Institute for Gender Equality (EIGE)

— European Institute of Innovation and Technology (EIT)

— European Insurance and Occupational Pensions Authority (EIOPA)

(121 989)

(110 959)

(197 889)

— European Joint Undertaking for ITER and the Development of Fusion Energy (F4E)

(1 321 578)

— European Maritime Safety Agency (EMSA)

— European Medicines Agency (EMEA)

— European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)

— European Nanoelectronics Initiative Advisory Council JU (ENIAC)

— European Network and Information Security Agency (ENISA)

— European Police College (CEPOL)

— European Police Office (Europol)

— European Railway Agency (ERA)

— European Research Council Executive Agency (ERCEA)

— European Securities and Markets Authority (ESMA)

— European Training Foundation (ETF)

— European Union Agency for Fundamental Rights (FRA)

— Executive Agency for Competitiveness and Innovation (EACI)

— Executive Agency for Health and Consumers (EAHC)

— Research Executive Agency (REA)

— Trans-European Transport Network Executive Agency (TEN-T EA)

— Fuel Cells and Hydrogen JU (FCH)

— Innovative Medicines Initiative JU (IMI)

— New generation European air traffic management system JU (SESAR)

— Office for Harmonization in the Internal Market (OHIM)

— Translation Centre for the bodies of the European Union (CdT)

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

European Investment Bank

European Central Bank

European Investment Fund

(906 064)

(4 042 709)

(455 103)

(91 208)

(212 778)

(116 867)

(2 268 007)

(700 654)

(812 914)

(281 165)

(695 369)

(404 628)

(363 309)

(108 539)

(847 747)

(225 920)

(95 578)

(177 157)

(204 177)

(3 392 990)

(1 012 303)

22 623 000

10 210 000

4 525 153

3 151 895

560 068

438 000

20 113 000

37 760 000

14 900 000

2 200 000

Total

633 070 802

L 79/30

EN

Official Journal of the European Union

19.3.2012

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 3 

Proceeds from the temporary contribution from the salaries of Members of the institutions, officials and other servants in 
active employment

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

52 254,72

Remarks

The provisions concerning the temporary contribution applied until 30 June 2003. Therefore this line will cover any revenue 
resulting  from  the  residual  amount  of  the  temporary  contribution  from  the  salaries  of  Members  of  the  Commission,  officials 
and other servants in active employment.

Legal basis

Staff Regulations of Officials of the European Communities, and in particular Article 66a thereof in the version in force until
15 December 2003.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Mem­
bers of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Mem­
bers and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service 
Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of 
the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

p.m.

p.m.

p.m.

Parliament

Council

Commission:

— administration

— research and technological development

— research (indirect actions)

— European Personnel Selection Office (EPSO)

— European Anti-Fraud Office (OLAF)

— Office for Infrastructure and Logistics in Brussels (OIB)

— Office for Infrastructure and Logistics in Luxembourg (OIL)

— Office for Administration and Payment of Individual Entitlements (PMO)

— Publications Office of the European Union (OP)

— Community Plant Variety Office (CPVO)

— Eurojust

— European Agency for Reconstruction

— European Agency for Safety and Health at Work (EU-OSHA)

— European Medicines Agency (EMEA)

— European Aviation Safety Agency (EASA)

— European Centre for the Development of Vocational Training (Cedefop)

— European Environment Agency (EEA)

— European Food Safety Authority (EFSA)

— European Foundation for the Improvement of Living and Working Conditions 

(Eurofound)

— European Maritime Safety Agency (EMSA)

— European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

(p.m.)

19.3.2012

EN

Official Journal of the European Union

L 79/31

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 3 (cont’d)

— European Union Agency for Fundamental Rights (FRA)

— European Training Foundation (ETF)

— Office for Harmonization in the Internal Market (OHIM)

— Translation Centre for the bodies of the European Union (CdT)

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

(p.m.)

(p.m.)

(p.m.)

(p.m.)

Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

4 0 4 

Proceeds from the special levy on the salaries of Members of the institutions, officials and other servants in active employment

Financial year 2012

Financial year 2011

Financial year 2010

65 496 118

60 128 782

54 231 954,56

Remarks

This  article  is  intended  to  record  the  proceeds  from  the  special  levy  on  the  salaries  of  officials  and  other  servants  in  active 
employment according to Article 66a of the Staff Regulations.

Legal basis

Staff Regulations of Officials of the European Union, and in particular Article 66a thereof.

Conditions of Employment of Other Servants of the European Union.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Mem­
bers of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice, of the President, Mem­
bers and Registrar of the Court of First Instance and of the President, Members and Registrar of the European Union Civil Service 
Tribunal (OJ 187, 8.8.1967, p. 1).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the members of 
the Court of Auditors (OJ L 268, 20.10.1977, p. 1).

Decision 94/262/ECSC, EC, Euratom of the European Parliament of 9 March 1994 on the regulations and general conditions 
governing the performance of the Ombudsman’s duties (OJ L 113, 4.5.1994, p. 15).

Decision No 1247/2002/EC of the European Parliament, of the Council and of the Commission of 1 July 2002 on the regula­
tions  and  general  conditions  governing  the  performance  of  the  European  Data-protection  Supervisor’s  duties  (OJ  L  183, 
12.7.2002, p. 1).

Council Decision 2009/909/EU of 1 December 2009 laying down the conditions of employment of the President of the Euro­
pean Council (OJ L 322, 9.12.2009, p. 35).

Council Decision 2009/910/EU of 1 December 2009 laying down the conditions of employment of the High Representative of 
the Union for Foreign Affairs and Security Policy (OJ L 322, 9.12.2009, p. 36).

Council Decision 2009/912/EU of 1 December 2009 laying down the conditions of employment of the Secretary-General of 
the Council of the European Union (OJ L 322, 9.12.2009, p. 38).

L 79/32

EN

Official Journal of the European Union

19.3.2012

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 4 (cont’d)

8 249 104

2 691 000

46 545 044

Parliament

Council

Commission:

— administration

— research and technological development

— research (indirect actions)

— European Anti-Fraud Office (OLAF)

— European Personnel Selection Office (EPSO)

— Office for Infrastructure and Logistics in Brussels (OIB)

— Office for Infrastructure and Logistics in Luxembourg (OIL)

— Office for Administration and Payment of Individual Entitlements (PMO)

— Publications Office of the European Union (OP)

— Agency for the Cooperation of Energy Regulators (ACER)

— Agency for the operational management of large-scale IT systems in the area of 

freedom, security and justice

— Artemis Joint Undertaking — Embedded Computing Systems Initiative 

(Artemis JU)

— Body of European Regulators for Electronic Communications (BEREC)

— Clean Sky JU

— Community Fisheries Control Agency (CFCA)

— Community Plant Variety Office (CPVO)

— Education, Audiovisual and Culture Executive Agency (EACEA)

— European Agency for Reconstruction

— European Agency for Safety and Health at Work (EU-OSHA)

— European Agency for the Management of Operational Cooperation at the External 

Borders (Frontex)

— European Asylum Support Office (EASO)

— European Aviation Safety Agency (EASA)

— European Banking Authority (EBA)

— (Eurojust)

— European Centre for Disease Prevention and Control (ECDC)

— European Centre for the Development of Vocational Training (Cedefop)

— European Chemicals Agency (ECHA)

— European Environment Agency (EEA)

— European Food Safety Authority (EFSA)

— European Foundation for the Improvement of Living and Working Conditions 

(Eurofound)

— European GNSS Agency (Galileo)

(32 030 000)

(3 119 305)

(2 949 385)

(530 000)

(115 000)

(423 000)

(145 000)

(223 000)

(576 000)

(54 050)

(14 789)

(15 407)

(34 203)

(30 224)

(64 284)

(41 168)

(150 207)

(p.m.)

(41 604)

(209 925)

(46 957)

(772 989)

(49 757)

(59 154)

(32 284)

(107 402)

(443 008)

(166 309)

(317 124)

(99 301)

(39 341)

19.3.2012

EN

Official Journal of the European Union

L 79/33

CHAPTER 4 0 — MISCELLANEOUS TAXES AND DEDUCTIONS (cont’d)

4 0 4 (cont’d)

— European Institute for Gender Equality (EIGE)

— European Institute of Innovation and Technology (EIT)

— European Insurance and Occupational Pensions Authority (EIOPA)

— European Joint Undertaking for ITER and the Development of Fusion Energy (F4E)

— European Maritime Safety Agency (EMSA)

— European Medicines Agency (EMEA)

— European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)

— European Nanoelectronics Initiative Advisory Council JU (ENIAC)

— European Network and Information Security Agency (ENISA)

— European Police College (CEPOL)

— European Police Office (Europol)

— European Railway Agency (ERA)

— European Research Council Executive Agency (ERCEA)

— European Securities and Markets Authority (ESMA)

— European Training Foundation (ETF)

— European Union Agency for Fundamental Rights (FRA)

— Executive Agency for Competitiveness and Innovation (EACI)

— Executive Agency for Health and Consumers (EAHC)

— Research Executive Agency (REA)

— Trans-European Transport Network Executive Agency (TEN-T EA)

— Fuel Cells and Hydrogen JU (FCH)

— Innovative Medicines Initiative JU (IMI)

— New generation European air traffic management system JU (SESAR)

— Office for Harmonization in the Internal Market (OHIM)

— Translation Centre for the bodies of the European Union (CdT)

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

(29 693)

(32 273)

(45 679)

(281 643)

(221 924)

(535 325)

(113 074)

(15 265)

(46 532)

(17 338)

(520 086)

(149 741)

(162 462)

(53 972)

(135 230)

(79 218)

(53 044)

(18 904)

(142 048)

(40 527)

(23 325)

(35 247)

(38 061)

(651 036)

(203 220)

3 319 000

1 400 000

784 235

457 817

66 918

74 000

1 909 000

Total

65 496 118

L 79/34

EN

Official Journal of the European Union

19.3.2012

CHAPTER  4 1  —  CONTRIBUTIONS TO THE PENSION SCHEME

4 1 0 

Staff contributions to the pension scheme

Financial year 2012

Financial year 2011

Financial year 2010

476 991 862

437 655 803

407 170 670,01

Remarks

The revenue represents staff contributions to the financing of the pension scheme.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the Conditions of Employment of Staff of 
the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24).

63 913 228
31 469 000
330 761 736

Parliament
Council
Commission:
— administration
— research and technological development
— research (indirect actions)
— European Anti-Fraud Office (OLAF)
— European Personnel Selection Office (EPSO)
— Infrastructure and Logistics Office in Brussels (OIB)
— Infrastructure and Logistics Office in Luxembourg (OIL)
— Office for Administration and Payment of Individual Entitlements (PMO)
— Publications Office of the European Union (OP)
— Agency for the Cooperation of Energy Regulators (ACER)
— Agency for the operational management of large-scale IT systems in the area of 

freedom, security and justice

— Artemis Joint Undertaking — Embedded Computing Systems Initiative 

(Artemis JU)

— Body of European Regulators for Electronic Communications (BEREC)
— Clean Sky JU
— Community Fisheries Control Agency (CFCA)
— Community Plant Variety Office (CPVO)
— Education, Audiovisual and Culture Executive Agency (EACEA)
— European Agency for Reconstruction
— European Agency for Safety and Health at Work (EU-OSHA)
— European Agency for the Management of Operational Cooperation at the External 

Borders of the EU (Frontex)

— European Asylum Support Office (EASO)
— European Aviation Safety Agency (EASA)
— European Banking Authority (EBA)
— Eurojust
— European Centre for Disease Prevention and Control (ECDC)
— European Centre for the Development of Vocational Training (Cedefop)

(214 502 000)
(20 903 381)
(21 885 100)
(3 392 000)
(1 262 000)
(5 224 000)
(1 587 000)
(2 544 000)
(4 679 000)
(391 758)

(278 264)

(103 859)

(173 550)
(182 018)
(445 399)
(355 595)
(2 168 041)

(p.m.)
(404 660)

(1 550 505)

(216 534)
(5 278 374)
(326 409)
(1 113 056)
(1 656 490)
(868 080)

19.3.2012

EN

Official Journal of the European Union

L 79/35

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME (cont’d)

4 1 0 (cont’d)

— European Chemicals Agency (ECHA)

— European Environment Agency (EEA)

— European Food Safety Authority (EFSA)

— European Foundation for the Improvement of Living and Working Conditions 

(Eurofound)

— European GNSS Agency (Galileo)

— European Institute for Gender Equality (EIGE)

— European Institute of Innovation and Technology (EIT)

— European Insurance and Occupational Pensions Authority (EIOPA)

(3 356 317)

(1 331 036)

(2 816 134)

(775 423)

(318 294)

(253 149)

(292 929)

(320 073)

— European Joint Undertaking for ITER and the Development of Fusion Energy (F4E)

(2 085 987)

— European Maritime Safety Agency (EMSA)

— European Medicines Agency (EMEA)

— European Monitoring Centre for Drugs and Drug Addiction (EMCDDA)

— European Nanoelectronics Initiative Advisory Council JU (ENIAC)

— European Network and Information Security Agency (ENISA)

— European Police College (CEPOL)

— European Police Office (Europol)

— European Railway Agency (ERA)

— European Research Council Executive Agency (ERCEA)

— European Securities and Markets Authority (ESMA)

— European Training Foundation (ETF)

— European Union Agency for Fundamental Rights (FRA)

— Executive Agency for Competitiveness and Innovation (EACI)

— Executive Agency for Health and Consumers (EAHC)

— Research Executive Agency (REA)

— Trans-European Transport Network Executive Agency (TEN-T EA)

— Fuel Cells and Hydrogen JU (FCH)

— Innovative Medicines Initiative JU (IMI)

— New generation European air traffic management system JU (SESAR)

— Office for Harmonization in the Internal Market (OHIM)

— Translation Centre for the bodies of the European Union (CdT)

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

(1 709 638)

(4 660 699)

(830 412)

(96 222)

(380 251)

(168 456)

(3 883 864)

(1 094 562)

(1 868 734)

(452 291)

(968 650)

(591 272)

(784 469)

(242 719)

(2 158 460)

(507 419)

(144 253)

(219 202)

(254 908)

(5 103 790)

(1 601 050)

18 044 000

8 300 000

6 295 020

4 507 738

535 140

410 000

12 756 000

Total

476 991 862

L 79/36

EN

Official Journal of the European Union

19.3.2012

CHAPTER 4 1 — CONTRIBUTIONS TO THE PENSION SCHEME (cont’d)

4 1 1 

Transfer or purchase of pension rights by staff

Financial year 2012

Financial year 2011

Financial year 2010

115 100 938

77 713 938

71 330 285,97

Remarks

The revenue represents the payment to the European Union of the actuarial equivalent or the flat-rate redemption value of pen­
sion rights acquired by officials in their previous jobs.

Legal basis

Staff Regulations of Officials of the European Union.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

9 134 938

p.m.

104 666 000

p.m.

1 300 000

p.m.

p.m.

p.m.

p.m.

p.m.

Total

115 100 938

4 1 2 

Contributions to the pensions scheme by officials and temporary staff on leave on personal grounds

Financial year 2012

Financial year 2011

Financial year 2010

110 000

110 000

106 493,09

Remarks

Officials and other servants taking leave on personal grounds may continue to acquire pension rights provided that they also 
bear the cost of the employer’s contribution.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

10 000

p.m.

100 000

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

110 000

19.3.2012

EN

Official Journal of the European Union

L 79/37

CHAPTER  4 2  —  OTHER CONTRIBUTIONS TO THE PENSION SCHEME

4 2 0 

Employer’s contribution by decentralised agencies and international organisations to the pension scheme

Financial year 2012

Financial year 2011

Financial year 2010

21 575 132

13 123 267

29 919 993,93

Remarks

The  revenue  represents  the  employer’s  contribution  by  decentralised  agencies  and  international  organisations  to  the  pension 
scheme.

Legal basis

Staff Regulations of Officials of the European Union.

Conditions of Employment of Other Servants of the European Union.

Commission

21 575 132

4 2 1 

Contributions by Members of the European Parliament to the pension scheme

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

73 671,—

Remarks

The revenue represents contributions by Members of the European Parliament to the financing of the pension scheme.

Legal basis

Rules governing the payment of expenses and allowances to Members of the European Parliament, and in particular Annex III 
thereto.

Parliament

p.m.

L 79/38

EN

Official Journal of the European Union

19.3.2012

REVENUE ACCRUING FROM  THE ADMINISTRATIVE  OPERATION OF  THE INSTITUTIONS

TITLE 5

CHAPTER  5 0  — 
CHAPTER  5 1  — 
CHAPTER  5 2  — 

PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY
PROCEEDS FROM LETTING AND HIRING

  REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST

Article
Item

5 0 0 

5 0 0 0

5 0 0 1

5 0 0 2

5 0 1

5 0 2

Heading

Financial year 2012

Financial year 2011

Financial year 2010

CHAPTER 5 0

Proceeds from the sale of movable property (supply of goods)

Proceeds from the sale of vehicles — Assigned revenue

Proceeds from the sale of other movable property — Assigned revenue

Proceeds  from  the  supply  of  goods  to  other  institutions  or  bodies  — 
Assigned revenue

Article 5 0 0 — Total

Proceeds from the sale of immovable property

Proceeds  from  the  sale  of  publications,  printed  works  and  films  — 
Assigned revenue

CHAPTER 5 0 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

18 760,84

125 763,19

966 146,63

1 110 670,66

1 930 837,77

1 662 429,92

4 703 938,35

CHAPTER 5 1

5 1 0

5 1 1 

5 1 1 0

Proceeds  from  the  hiring-out  of  furniture  and  equipment  —  Assigned 
revenue

Proceeds from letting and subletting immovable property and reimburse­
ment of charges connected with lettings

Proceeds from letting and subletting immovable property — Assigned rev­
enue

5 1 1 1

Reimbursement of charges connected with lettings — Assigned revenue

Article 5 1 1 — Total

CHAPTER 5 1 — TOTAL

p.m.

p.m.

0,—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

20 336 231,20

439 046,17

20 775 277,37

20 775 277,37

CHAPTER 5 2

5 2 0

5 2 1

5 2 2

5 2 3

Revenue from investments or loans granted, bank and other interest on 
the institutions’ accounts

Revenue from investments or loans granted, bank and other interest on 
the accounts of organisations receiving subsidies transferred to the Com­
mission

Interest yielded by pre-financing

Revenue generated on Trust Accounts — Assigned revenue

7 790 286

7 194 000

6 885 298,32

10 000 000

40 000 000

p.m.

10 000 000

40 000 000

p.m.

8 741 601,66

41 187 994,03

27 290 700,07

CHAPTER 5 2 — TOTAL

57 790 286

57 194 000

84 105 594,08

 
 
19.3.2012

EN

Official Journal of the European Union

L 79/39

CHAPTER  5 5  — 
CHAPTER  5 7  — 

  REVENUE FROM THE SUPPLY OF SERVICES AND WORK
  OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF 

THE INSTITUTIONS

CHAPTER  5 8  — 
CHAPTER  5 9  — 

  MISCELLANEOUS COMPENSATION
  OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

5 5 0

5 5 1

5 7 0

5 7 1

5 7 2

5 7 3

5 7 4

CHAPTER 5 5

Proceeds  from  the  supply  of  services  and  work  for  other  institutions  or 
bodies,  including  refunds  by  other  institutions  or  bodies  of  mission 
allowances paid on their behalf — Assigned revenue

Revenue from third parties in respect of services or work supplied at their 
request — Assigned revenue

CHAPTER 5 5 — TOTAL

CHAPTER 5 7

Revenue  arising  from  the  repayment  of  amounts  wrongly  paid  — 
Assigned revenue

Revenue earmarked for a specific purpose, such as income from founda­
tions, subsidies, gifts and bequests, including the earmarked revenue spe­
cific to each institution — Assigned revenue

Repayment  of  welfare  expenditure  incurred  on  behalf  of  another  insti­
tution

Other  contributions  and  refunds  in  connection  with  the  administrative 
operation of the institution — Assigned revenue

Revenue  arising  from  the  Commission  contribution  to  the  European 
External Action Service (EEAS) for Commission staff working in Union 
delegations — Assigned revenue

CHAPTER 5 7 — TOTAL

CHAPTER 5 8

5 8 0

5 8 1

Revenue from payments connected with lettings — Assigned revenue

Revenue from insurance payments received — Assigned revenue

CHAPTER 5 8 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

17 158 799,50

3 718 579,78

20 877 379,28

37 964 492,91

0,—

0,—

209 705 031,61

247 669 524,52

609 045,24

5 259 551,32

5 868 596,56

CHAPTER 5 9

5 9 0

Other revenue from administrative operations

CHAPTER 5 9 — TOTAL

2 000 000

2 000 000

100 000

100 000

4 244 255,29

4 244 255,29

Title 5 — Total

59 790 286

57 294 000

388 244 565,45

L 79/40

EN

Official Journal of the European Union

19.3.2012

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

TITLE 5

CHAPTER  5 0  —  PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY

5 0 0 

Proceeds from the sale of movable property (supply of goods)

5 0 0 0 

Proceeds from the sale of vehicles — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

18 760,84

Remarks

This item is intended to record revenue from the sale or part-exchange of vehicles belonging to the institutions.

It  also  records  the  proceeds  from  the  sale  of  vehicles  that  are  being  replaced  or  scrapped  when  their  book  value  is  fully 
depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and 
gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the correspond­
ing revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 0 0 1 

Proceeds from the sale of other movable property — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

125 763,19

Remarks

This item is intended to record revenue from the sale or part-exchange of movable property, other than vehicles, belonging to 
the institutions.

It also records the proceeds from the sale of equipment, installations, materials, and scientific and technical apparatus which are 
being replaced or scrapped when the book value is fully depreciated.

In accordance with Article 18(1)(e) and (ea) of the Financial Regulation, this revenue is to be considered as assigned revenue and 
gives rise to the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the correspond­
ing revenue.

19.3.2012

EN

Official Journal of the European Union

L 79/41

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY (cont’d)

5 0 0 (cont’d)

5 0 0 1 (cont’d)

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 0 0 2 

Proceeds from the supply of goods to other institutions or bodies — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

966 146,63

Remarks

In accordance with Article 18(1)(g) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 0 1 

Proceeds from the sale of immovable property

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

1 930 837,77

Remarks

This article is intended to record revenue from the sale of immovable property belonging to the institutions.

L 79/42

EN

Official Journal of the European Union

19.3.2012

CHAPTER 5 0 — PROCEEDS FROM THE SALE OF MOVABLE PROPERTY (SUPPLY OF GOODS) AND IMMOVABLE PROPERTY (cont’d)

5 0 2 

Proceeds from the sale of publications, printed works and films — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

1 662 429,92

Remarks

In accordance with Article 18(1)(j) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

This article also contains revenue from the sale of such products on an electronic medium.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

CHAPTER  5 1  —  PROCEEDS FROM LETTING AND HIRING

5 1 0 

Proceeds from the hiring-out of furniture and equipment — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

19.3.2012

EN

Official Journal of the European Union

L 79/43

CHAPTER 5 1 — PROCEEDS FROM LETTING AND HIRING (cont’d)

5 1 1 

Proceeds from letting and subletting immovable property and reimbursement of charges connected with lettings

5 1 1 0 

Proceeds from letting and subletting immovable property — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

20 336 231,20

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 1 1 1 

Reimbursement of charges connected with lettings — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

439 046,17

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

L 79/44

EN

Official Journal of the European Union

19.3.2012

CHAPTER  5 2  —  REVENUE FROM  INVESTMENTS OR LOANS GRANTED, BANK AND  OTHER INTEREST

5 2 0 

Revenue from investments or loans granted, bank and other interest on the institutions’ accounts

Financial year 2012

Financial year 2011

Financial year 2010

7 790 286

7 194 000

6 885 298,32

Remarks

This  article  is  intended  to  record  revenue  from  investments  or  loans  granted,  bank  and  other  interest  on  the  institutions’ 
accounts.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

1 200 000

p.m.

6 500 000

p.m.

p.m.

40 000

50 286

p.m.

p.m.

p.m.

Total

7 790 286

5 2 1 

Revenue  from  investments  or  loans  granted,  bank  and  other  interest  on  the  accounts  of  organisations  receiving  subsidies 
transferred to the Commission

Financial year 2012

Financial year 2011

Financial year 2010

10 000 000

10 000 000

8 741 601,66

Remarks

This  article  is  intended  to  record  the  revenue  accruing  from  the  repayment  of  interest  by  the  subsidised  organisations  which 
have placed advances received from the Commission on interest-bearing accounts. If they remain unused, these advances and 
the interest on them have to be repaid to the Commission.

Commission

10 000 000

5 2 2 

Interest yielded by pre-financing

Financial year 2012

Financial year 2011

Financial year 2010

40 000 000

40 000 000

41 187 994,03

Remarks

This article is intended to record revenue from the interest yielded by pre-financing.

In accordance with Article 5a of the Financial Regulation, the amounts booked to this article may be used to provide additional 
appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. Thus, interest generated 
by pre-financing payments shall be assigned to the programme or the action concerned and deducted from the payment of the 
balance of the amounts due to the beneficiary.

19.3.2012

EN

Official Journal of the European Union

L 79/45

CHAPTER 5 2 — REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST (cont’d)

5 2 2 (cont’d)

The Regulation laying down the rules for implementing the Financial Regulation also specifies the cases in which the authoris­
ing officer responsible shall, by way of exception, recover annually such interest.

Commission

Legal basis

40 000 000

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 5a thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa­
tion  of  Council  Regulation  (EC,  Euratom)  No  1605/2002  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the 
European Communities (OJ L 357, 31.12.2002, p. 1), and in particular Articles 4 and 4a thereof.

5 2 3 

Revenue generated on Trust Accounts — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

27 290 700,07

Remarks

This article is intended to record interest and other revenue generated on Trust Accounts.

The Trust Accounts are kept on behalf of the Union by international financial institutions (European Investment Fund, Euro­
pean Investment Bank, Council of Europe Development Bank/Kreditanstalt für Wiederaufbau, European Bank for Reconstruc­
tion and Development) managing Union programmes and the amounts paid in by the Union remain on the account until they 
are made available to the beneficiaries under the single programme, such as small and medium-sized enterprises or institutions 
managing projects in accession countries.

In accordance with Article 18(2) of the Financial Regulation, interest generated by Trust Accounts used for Union programmes 
are used to provide additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding 
revenue.

Legal basis

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 18(2) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa­
tion  of  Council  Regulation  (EC,  Euratom)  No  1605/2002  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the 
European Communities (OJ L 357, 31.12.2002, p. 1).

CHAPTER  5 5  —  REVENUE FROM THE  SUPPLY OF SERVICES AND WORK

5 5 0 

Proceeds  from  the  supply  of  services  and  work  for  other  institutions  or  bodies,  including  refunds  by  other  institutions  or 
bodies of mission allowances paid on their behalf — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

17 158 799,50

Remarks

In accordance with Article 18(1)(g) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

L 79/46

EN

Official Journal of the European Union

19.3.2012

CHAPTER 5 5 — REVENUE FROM THE SUPPLY OF SERVICES AND WORK (cont’d)

5 5 0 (cont’d)

Parliament
Council
Commission
Court of Justice of the European Union
Court of Auditors
European Economic and Social Committee
Committee of the Regions
European Ombudsman
European Data Protection Supervisor
European External Action Service

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

Total

5 5 1 

Revenue from third parties in respect of services or work supplied at their request — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

3 718 579,78

Remarks

In accordance with Article 18(1)(e) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament
Council
Commission
Court of Justice of the European Union
Court of Auditors
European Economic and Social Committee
Committee of the Regions
European Ombudsman
European Data Protection Supervisor
European External Action Service

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

Total

CHAPTER  5 7  —  OTHER  CONTRIBUTIONS  AND  REFUNDS  IN  CONNECTION  WITH  THE  ADMINISTRATIVE  OPERATION  OF  THE 
INSTITUTIONS

5 7 0 

Revenue arising from the repayment of amounts wrongly paid — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

37 964 492,91

Remarks

In accordance with Article 18(1)(f) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

19.3.2012

EN

Official Journal of the European Union

L 79/47

CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE
INSTITUTIONS (cont’d)

5 7 0 (cont’d)

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 7 1 

Revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the ear­
marked revenue specific to each institution — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

In accordance with Article 18(1)(c) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 7 2 

Repayment of welfare expenditure incurred on behalf of another institution

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This article is intended to record revenue from the repayment of welfare expenditure incurred on behalf of another institution.

L 79/48

EN

Official Journal of the European Union

19.3.2012

CHAPTER 5 7 — OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE
INSTITUTIONS (cont’d)

5 7 2 (cont’d)

Parliament
Council
Commission
Court of Justice of the European Union
Court of Auditors
European Economic and Social Committee
Committee of the Regions
European Ombudsman
European Data Protection Supervisor
European External Action Service

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

Total

5 7 3 

Other contributions and refunds in connection with the administrative operation of the institution — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

209 705 031,61

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to 
the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

Parliament
Council
Commission:
Court of Justice of the European Union
Court of Auditors
European Economic and Social Committee
Committee of the Regions
European Ombudsman
European Data Protection Supervisor
European External Action Service

p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.
p.m.

Total

5 7 4 

Revenue arising from the Commission contribution to the European External Action Service (EEAS) for Commission staff 
working in Union delegations — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

Remarks

This revenue arises from a Commission contribution to the EEAS for covering locally managed expenses of Commission staff 
working in Union delegations, including Commission staff funded by the European Development Fund (EDF).

In accordance with Article 18 (1) of the Financial Regulation, any revenue will be used to provide additional appropriations for 
Item 3 0 0 5 in the statement of expenditure in Section X “European External Action Service”.

European External Action Service

p.m.

19.3.2012

EN

Official Journal of the European Union

L 79/49

CHAPTER  5 8  —  MISCELLANEOUS COMPENSATION

5 8 0 

Revenue from payments connected with lettings — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

609 045,24

Remarks

In accordance with Article 18(1)(i) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

5 8 1 

Revenue from insurance payments received — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

5 259 551,32

Remarks

In accordance with Article 18(1)(h) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

This  article  is  also  intended  to  record  revenue  arising  from  reimbursement  by  insurance  companies  of  the  salaries  of  officials 
involved in accidents.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

L 79/50

EN

Official Journal of the European Union

19.3.2012

CHAPTER  5 9  —  OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS

5 9 0 

Other revenue from administrative operations

Financial year 2012

Financial year 2011

Financial year 2010

2 000 000

100 000

4 244 255,29

Remarks

This article is intended to record other revenue from administrative operations.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

2 000 000

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

2 000 000

19.3.2012

EN

Official Journal of the European Union

L 79/51

CONTRIBUTIONS AND  REFUNDS  IN CONNECTION WITH UNION AGREEMENTS  AND  PROGRAMMES

TITLE 6

CHAPTER  6 0  — 
CHAPTER  6 1  — 

  CONTRIBUTIONS TO UNION PROGRAMMES
  REPAYMENT OF MISCELLANEOUS EXPENDITURE

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

6 0 1 

6 0 1 1

6 0 1 2

6 0 1 3

6 0 1 5

6 0 1 6

6 0 2 

6 0 2 1

6 0 3 

6 0 3 1

6 0 3 2

CHAPTER 6 0

Miscellaneous research programmes

Switzerland/Euratom cooperation agreements on controlled thermonuclear 
fusion and plasma physics — Assigned revenue

European fusion development agreements (EFDA) — Assigned revenue

Cooperation  agreements  with  third  countries  under  Union  research  pro­
grammes — Assigned revenue

Cooperation agreements with institutes from third countries in connection 
with scientific and technological projects of Union interest (Eureka and oth­
ers) — Assigned revenue

Agreements for European cooperation in the field of scientific and techni­
cal research — Assigned revenue

Article 6 0 1 — Total

Other programmes

Miscellaneous revenue relating to humanitarian aid — Assigned revenue

Article 6 0 2 — Total

Association agreements between the Union and third countries

Revenue accruing from the participation of the candidate countries and the 
western  Balkan  potential  candidate  countries  in  Union  programmes  — 
Assigned revenue

Revenue accruing from the participation of third countries, other than can­
didate countries and  western Balkan  potential candidate  countries in cus­
toms cooperation agreements — Assigned revenue

6 0 3 3

Participation of outside bodies in Union activities — Assigned revenue

Article 6 0 3 — Total

CHAPTER 6 0 — TOTAL

6 1 1 

6 1 1 3

6 1 1 4

CHAPTER 6 1

Repayment  of  expenditure  incurred  on  behalf  of  one  or  more  Member 
States

Revenue 
Decision 2003/76/EC — Assigned revenue

investments  provided 

from 

the 

for 

in  Article  4  of 

Revenue accruing from amounts recovered under the research programme 
of the Research Fund for Coal and Steel

Article 6 1 1 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

21 629 907,—

265 998 325,78

0,—

0,—

287 628 232,78

0,—

0,—

172 079 517,20

175 239,—

14 942 662,85

187 197 419,05

474 825 651,83

p.m.

p.m.

p.m.

53 100 524,18

0,—

53 100 524,18

L 79/52

EN

Official Journal of the European Union

19.3.2012

CHAPTER  6 1  — 

  REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Repayment of expenditure incurred specifically as a result of work under­
taken on request and against payment — Assigned revenue

p.m.

p.m.

4 615,09

Article
Item

6 1 2

6 1 4 

6 1 4 0

6 1 4 3

Repayment  of  Union  support  to  commercially  successful  projects  and 
activities

Repayment  of  Union  support  to  commercially  successful  projects  and 
activities in the field of new energy technology — Assigned revenue

Repayment of Union support to European risk capital activities in support 
of small and medium-sized enterprises — Assigned revenue

Article 6 1 4 — Total

6 1 5 

Repayment of unused Union aid

6 1 5 0

Repayment of unused aid from European Social Fund, European Regional 
Development Fund, European Agricultural Guidance and Guarantee Fund, 
Financial  Instrument  for  Fisheries  Guidance,  Cohesion  Fund,  Solidarity 
Fund, ISPA and IPA

6 1 5 1

Repayment of unused subsidies for balancing budgets — Assigned revenue

6 1 5 2

Repayment of unused interest subsidies — Assigned revenue

6 1 5 3

6 1 5 7

Repayment  of  unused  sums  paid  under  contracts  concluded  by  the  insti­
tution — Assigned revenue

Repayments of payments on account under the Structural Funds, the Cohe­
sion Fund and the European Fisheries Fund

6 1 5 8

Repayment of miscellaneous unused Union aid — Assigned revenue

Article 6 1 5 — Total

6 1 6

6 1 7 

Repayment of expenditure incurred on behalf of the International Atomic 
Energy Agency — Assigned revenue

Repayment of amounts paid in connection with Union aid to third coun­
tries

6 1 7 0

Repayments  within  the  framework  of  cooperation  with  South  Africa  — 
Assigned revenue

Article 6 1 7 — Total

6 1 8 

Repayment of amounts paid in connection with food aid

6 1 8 0

6 1 8 1

Repayments by tenderers or recipients of overpayments made in connec­
tion with food aid — Assigned revenue

Repayment  of  additional  costs  caused  by  the  recipients  of  food  aid  — 
Assigned revenue

Article 6 1 8 — Total

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

0,—

10 852 738,39

0,—

0,—

26 798,38

8 252 242,29

970 217,81

20 101 996,87

0,—

704 349,08

704 349,08

0,—

0,—

0,—

Article
Item

6 1 9 

6 1 9 1

6 2 0

6 2 2 

6 2 2 1

6 2 2 3

6 2 2 4

6 2 2 5

6 2 2 6

6 2 4

19.3.2012

EN

Official Journal of the European Union

L 79/53

CHAPTER  6 1  — 
CHAPTER  6 2  — 
CHAPTER  6 3  — 

  REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)
  REVENUE FROM SERVICES RENDERED AGAINST PAYMENT
  CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Repayment of other expenditure incurred on behalf of outside bodies

Repayment of other expenditure incurred on behalf of outside bodies pur­
suant to Council Decision 77/270/Euratom — Assigned revenue

Article 6 1 9 — Total

CHAPTER 6 1 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

73 911 485,22

CHAPTER 6 2

Supply  against  payment  of  source  materials  or  special  fissile  materials 
(point (b) of Article 6 of the Euratom Treaty) — Assigned revenue

Revenue from services provided by the Joint Research Centre to outside 
bodies against payment

Revenue  from  the  operation  of  the  HFR  to  be  used  to  provide  additional 
appropriations — Assigned revenue

Other revenue from services provided by the Joint Research Centre to out­
side  bodies  against  payment  to  be  used  to  provide  additional  appropria­
tions — Assigned revenue

Revenue from licences granted by the Commission on inventions resulting 
from Union research provided by the Joint Research Centre, irrespective of 
whether they can be patented — Assigned revenue

Other revenue for the Joint Research Centre — Assigned revenue

Revenue from services provided by the Joint Research Centre to other ser­
vices of the Commission on a competitive basis, to be used to provide addi­
tional appropriations — Assigned revenue

Article 6 2 2 — Total

Revenue from licences granted by the Commission on inventions result­
ing  from  Union  research,  irrespective  of  whether  they  can  be  patented 
(indirect action) — Assigned revenue

CHAPTER 6 2 — TOTAL

CHAPTER 6 3

6 3 0

6 3 1 

6 3 1 1

6 3 1 2

Contributions  by  the  European  Free  Trade  Association  Member  States 
under  the  Cooperation  Agreement  on  the  European  Economic  Area  — 
Assigned revenue

Contributions within the framework of the Schengen acquis

Contributions  to  administrative  costs  resulting  from  the  agreement  con­
cluded with Iceland and Norway — Assigned revenue

Contributions  for  the  development  of  large-scale  information  systems 
under  the  agreement  concluded  with  Iceland,  Norway,  Switzerland  and 
Liechtenstein — Assigned revenue

p.m.

p.m.

0,—

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

9 293 936,—

12 198 053,83

253 531,27

0,—

50 223 620,58

71 969 141,68

0,—

71 969 141,68

p.m.

229 689 661,—

p.m.

p.m.

1 088 214,80

2 051 581,83

L 79/54

EN

Official Journal of the European Union

19.3.2012

CHAPTER  6 3  — 
CHAPTER  6 5  — 
CHAPTER  6 6  — 
CHAPTER  6 7  — 

  CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

FINANCIAL CORRECTIONS

  OTHER CONTRIBUTIONS AND REFUNDS
  REVENUE  CONCERNING  THE  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  AND  THE  EUROPEAN 

Article
Item

6 3 1

6 3 1 3

6 3 2

6 3 3 

6 3 3 0

6 3 3 1

6 3 3 2

6 5 0 

6 5 0 0

6 6 0 

6 6 0 0

6 6 0 1

AGRICULTURAL FUND FOR RURAL DEVELOPMENT

Heading

Financial year 2012

Financial year 2011

Financial year 2010

(cont’d)

Other contributions within the framework of the Schengen acquis (Iceland, 
Norway, Switzerland and Liechtenstein) — Assigned revenue

Article 6 3 1 — Total

Contributions  to  common  administrative  support  expenditure  of  the 
European Development Fund — Assigned revenue

Contributions to certain external aid programmes

Contributions  from  Member  States  to  certain  external  aid  programmes 
financed by the Union and managed by the Commission on their behalf — 
Assigned revenue

Contributions  from  third  countries  to  certain  external  aid  programmes 
financed by the Union and managed by the Commission on their behalf — 
Assigned revenue

Contributions from international organisations to certain external aid pro­
grammes financed by the Union and managed by the Commission on their 
behalf — Assigned revenue

Article 6 3 3 — Total

CHAPTER 6 3 — TOTAL

CHAPTER 6 5

Financial corrections

Financial  corrections  in  connection  with  the  Structural  Funds,  the  Cohe­
sion Fund and the European Fisheries Fund

Article 6 5 0 — Total

CHAPTER 6 5 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

23 355 000,—

26 494 796,63

289 509,59

8 891 550,14

0,—

0,—

8 891 550,14

265 365 517,36

632 043 636,77

632 043 636,77

632 043 636,77

CHAPTER 6 6

Other contributions and refunds

Other assigned contributions and refunds — Assigned revenue

Other non-assigned contributions and refunds

Article 6 6 0 — Total

CHAPTER 6 6 — TOTAL

p.m.

50 000 000

50 000 000

50 000 000

p.m.

313 025 208,57

82 000 000

63 430 038,83

82 000 000

376 455 247,40

82 000 000

376 455 247,40

CHAPTER 6 7

6 7 0 

6 7 0 1

6 7 0 2

6 7 0 3

Revenue concerning European Agricultural Guarantee Fund

Clearance of European Agricultural Guarantee Fund accounts — Assigned 
revenue

European Agricultural Guarantee Fund irregularities — Assigned revenue

Super-levy from milk producers — Assigned revenue

Article 6 7 0 — Total

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

735 114 995,57

172 373 829,43

103 044 369,90

1 010 533 194,90

 
19.3.2012

EN

Official Journal of the European Union

L 79/55

CHAPTER  6 7  — 

  REVENUE  CONCERNING  THE  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  AND  THE  EUROPEAN 

CHAPTER  6 8  — 

AGRICULTURAL FUND FOR RURAL DEVELOPMENT (cont’d)
TEMPORARY RESTRUCTURING AMOUNTS

Article
Item

Heading

Financial year 2012

Financial year 2011

Financial year 2010

6 7 1 

Revenue concerning European Agricultural Fund for Rural Development

6 7 1 1

6 7 1 2

Clearance of accounts European Agricultural Fund for Rural Development 
— Assigned revenue

European  Agricultural  Fund  for  Rural  Development  irregularities  — 
Assigned revenue

Article 6 7 1 — Total

CHAPTER 6 7 — TOTAL

CHAPTER 6 8

6 8 0 

Temporary restructuring amounts — Assigned revenue

6 8 0 1

Temporary restructuring amounts — Assigned revenue

6 8 0 2

6 8 0 3

Irregularities  concerning  the  temporary  restructuring  fund  —  Assigned 
revenue

Clearance  with  regard  to  the  temporary  restructuring  fund  —  Assigned 
revenue

Article 6 8 0 — Total

CHAPTER 6 8 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

321 935,06

0,—

321 935,06

1 010 855 129,96

606 762 831,87

0,—

0,—

606 762 831,87

606 762 831,87

Title 6 — Total

50 000 000

82 000 000

3 512 188 642,09

 
L 79/56

EN

Official Journal of the European Union

19.3.2012

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

TITLE 6

CHAPTER  6 0  —  CONTRIBUTIONS TO UNION PROGRAMMES

6 0 1 

Miscellaneous research programmes

6 0 1 1 

Switzerland/Euratom cooperation agreements on controlled thermonuclear fusion and plasma physics — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue  resulting  from  cooperation  agreements  between  Switzerland  and  the  European  Atomic  Energy  Community,  in  par­
ticular that of 14 September 1978.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Article 08 22 04 (indirect action) of the statement of expenditure in Section III “Commission”, depending on the expenditure to 
be covered.

6 0 1 2 

European fusion development agreements (EFDA) — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

21 629 907,—

Remarks

Revenue resulting from the multilateral EFDA between the European Atomic Energy Community and its 26 fusion associates.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Article 08 22 04 (indirect action) of the statement of expenditure in Section III “Commission”, depending on the expenditure to 
be covered.

Such revenue covers the associates’ contribution to financing the Joint Fund expenditure resulting from the use of the JET facili­
ties, the High Performance Computer for Fusion and any other facility which may be set up for the purposes of the EFDA.

6 0 1 3 

Cooperation agreements with third countries under Union research programmes — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

265 998 325,78

Remarks

Revenue resulting from cooperation agreements between the Union and third countries, in particular those participating in Euro­
pean cooperation in the field of scientific and technical research in order to associate them with Union research programmes.

Any contributions received are to cover the costs of meetings, experts’ contracts and research expenditure under the programmes 
in question.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 02 04 03, 06 06 04, 08 22 04, 09 04 02, 15 07 78, 32 06 03 (indirect action), 10 02 02 and 10 03 02 of the state­
ment of expenditure in Section III “Commission”, depending on the expenditure to be covered.

19.3.2012

EN

Official Journal of the European Union

L 79/57

CHAPTER 6 0 — CONTRIBUTIONS TO UNION PROGRAMMES (cont’d)

6 0 1 (cont’d)

6 0 1 3 (cont’d)

Legal basis

Decision 2007/502/EC, Euratom of the Council and of the Commission of 25 June 2007 on the signing, on behalf of the Euro­
pean  Community  and  the  European  Atomic  Energy  Community,  and  provisional  application  of  the  Agreement  on  Scientific 
and Technological Cooperation between the European Community and the European Atomic Energy Community, of the one 
part, and the Swiss Confederation, of the other part (OJ L 189, 20.7.2007, p. 24).

Decision 2007/585/EC of the Council of 10 July 2007 on the signing and provisional application of the Agreement on scien­
tific and technical cooperation between the European Community and the State of Israel (OJ L 220, 25.8.2007, p. 3).

Council Decision 2010/558/EU of 12 March 2010 on the signing, on behalf of the Union, and provisional application of the 
Agreement between the European Union and the Government of the Faroes on Scientific and Technological Cooperation, asso­
ciating the Faroe Islands to the Union’s Seventh Framework Programme for Research, Technological Development and Dem­
onstration Activities (2007 to 2013) (OJ L 245, 17.09.2010, p.1).

Council Decision 2011/27/EU of 12 July 2010, on the signing and provisional application of a Protocol to the Partnership and 
Cooperation Agreement establishing a partnership between the European Communities and their Member States, of the one part, 
and the Republic of Moldova, of the other part, on a Framework Agreement between the European Union and the Republic of 
Moldova on the general principles for the participation of the Republic of Moldova in Union programmes (OJ L 14, 19.1.2011, 
p. 1), and Council Decision 2011/28/EU of 12 July 2010 on the conclusion of a Protocol to the Partnership and Cooperation 
Agreement  establishing  a  partnership  between  the  European  Communities  and  their  Member  States,  of  the  one  part,  and  the 
Republic of Moldova, on the other part, on a Framework Agreement between the European Union and the Republic of Moldova, 
on the general principles for the participation of the Republic of Moldova in Union programmes (OJ L 14, 19.1.2011, p. 5).

Commission Decision C(2011)5803 of 18 August 2011, on the approval and signature of the Memorandum of Understanding 
between the European Union and the Republic of Moldova on its association to the Seventh Framework Programme of the Euro­
pean Community for research, technological development and demonstration activities (2007-2013).

6 0 1 5 

Cooperation agreements with institutes from third countries in connection with scientific and technological projects of Union 
interest (Eureka and others) — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue resulting from cooperation agreements between the Union and institutes from third countries in connection with sci­
entific and technological projects of Union interest (Eureka and others).

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 02 04 03, 06 06 04, 08 22 04 and 09 04 02 (indirect action) of the statement of expenditure in Section III “Commission”.

6 0 1 6 

Agreements for European cooperation in the field of scientific and technical research — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue from States taking part in European cooperation in the field of scientific and technical research.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 02 04 03, 06 06 04, 08 22 04 and 09 04 02 (indirect action) of the statement of expenditure in Section III “Commission”.

L 79/58

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 0 — CONTRIBUTIONS TO UNION PROGRAMMES (cont’d)

6 0 1 (cont’d)

6 0 1 6 (cont’d)

Reference acts

Resolution  of  the  Ministers  of  States  participating  in  European  Cooperation  in  the  field  of  Scientific  and  Technical  Research 
(COST) (signed in Vienna on 21 November 1991) (OJ C 333, 24.12.1991, p. 1).

6 0 2 

Other programmes

6 0 2 1 

Miscellaneous revenue relating to humanitarian aid — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Any contributions by outside bodies relating to humanitarian aid.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Title 23 of the statement of expenditure in Section III “Commission”.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1).

6 0 3 

Association agreements between the Union and third countries

6 0 3 1 

Revenue  accruing  from  the  participation  of  the  candidate  countries  and  the  western  Balkan  potential  candidate  countries  in 
Union programmes — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

172 079 517,20

Remarks

Revenue accruing from the Association Agreements concluded between the Union and the countries listed below as a result of 
their  participation  in  various  Union  programmes.  Any  revenue  from  countries  that  are  already  Member  States  relate  to  past 
operations.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Reference acts

Framework  Agreement  between  the  European  Community  and  the  Republic  of  Turkey  on  the  general  principles  for  the  par­
ticipation of the Republic of Turkey in Community programmes (OJ L 61, 2.3.2002, p. 29).

Framework Agreement between the European Community and the Republic of Albania on the general principles for the par­
ticipation of the Republic of Albania in Community programmes (OJ L 192, 22.7.2005, p. 2).

Framework Agreement between the European Community and Bosnia and Herzegovina on the general principles for the par­
ticipation of Bosnia and Herzegovina in Community programmes (OJ L 192, 22.7.2005, p. 9).

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Official Journal of the European Union

L 79/59

CHAPTER 6 0 — CONTRIBUTIONS TO UNION PROGRAMMES (cont’d)

6 0 3 (cont’d)

6 0 3 1 (cont’d)

Framework  Agreement  between  the  European  Community  and  the  Republic  of  Croatia  on  the  general  principles  for  the  par­
ticipation of the Republic of Croatia in Community programmes (OJ L 192, 22.7.2005, p. 16).

Framework  Agreement  between  the  European  Community  and  Serbia  and  Montenegro  on  the  general  principles  for  the  par­
ticipation of Serbia and Montenegro in Community programmes (OJ L 192, 22.7.2005, p. 29).

Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the 
one  part,  and  the  Former  Yugoslav  Republic  of  Macedonia,  of  the  other  part,  on  a  Framework  Agreement  between  the  Euro­
pean Community and the Former Yugoslav Republic of Macedonia on the general principles for the participation of the Former 
Yugoslav Republic of Macedonia in Community programmes (OJ L 192, 22.7.2005, p. 23).

Agreement in the form of an exchange of letters concerning the provisional application of Protocol 8 to the Stabilisation and 
Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Mon­
tenegro, of the other part, on the general principles for the participation of Montenegro in Community programmes (OJ L 43, 
19.2.2008, p. 11).

Additional Protocols to the Europe Agreements (Articles 228 and 238) opening up Community programmes to the candidate 
countries.

6 0 3 2 

Revenue accruing from the participation of third countries, other than candidate countries and western Balkan potential can­
didate countries in customs cooperation agreements — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

175 239,—

Remarks

This item is intended to receive third country contributions to customs cooperation agreements, in particular under the Transit 
project and the project for the dissemination of tariff and other particulars (by computer).

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 14 03 01, 14 04 01, 14 04 02 and 14 05 03 of the statement of expenditure in Section III “Commission”.

Legal basis

Convention of 20 May 1987 on a Common Transit Procedure (OJ L 226, 13.8.1987, p. 2).

Council Decision 2000/305/EC of 30 March 2000 on the conclusion of an Agreement in the form of an Exchange of Letters 
between the European Community and Switzerland concerning the extension of the common communication network/common 
system  interface  (CCN/CSI)  within  the  framework  of  the  Convention  on  a  common  transit  procedure  (OJ  L  102,  27.4.2000, 
p. 50).

Council  Decision  2000/506/EC  of  31  July  2000  on  the  conclusion  of  an  Agreement  in  the  form  of  an  Exchange  of  Letters 
between the European Community and Norway concerning the extension of the common communication network/common 
system  interface  (CCN/CSI)  within  the  framework  of  the  Convention  on  a  common  transit  procedure  (OJ  L  204,  11.8.2000, 
p. 35).

L 79/60

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Official Journal of the European Union

19.3.2012

CHAPTER 6 0 — CONTRIBUTIONS TO UNION PROGRAMMES (cont’d)

6 0 3 (cont’d)

6 0 3 2 (cont’d)

Council  Decision  of  19  March  2001  authorising  the  Commission  to  negotiate,  on  behalf  of  the  European  Community,  an 
amendment to the Convention creating the Customs Cooperation Council signed in Brussels on 15 December 1950 allowing 
the European Community to become a member of that organisation.

Decision No 253/2003/EC of the European Parliament and of the Council of 11 February 2003 adopting an action programme 
for customs in the Community (Customs 2007) (OJ L 36, 12.2.2003, p. 1).

Decision No 624/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing an action programme 
for customs in the Community (Customs 2013) (OJ L 154, 14.6.2007, p. 25).

6 0 3 3 

Participation of outside bodies in Union activities — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

14 942 662,85

Remarks

Any contributions by outside bodies to Union activities.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

CHAPTER  6 1  —  REPAYMENT OF MISCELLANEOUS EXPENDITURE

6 1 1 

Repayment of expenditure incurred on behalf of one or more Member States

6 1 1 3 

Revenue from the investments provided for in Article 4 of Decision 2003/76/EC — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

53 100 524,18

Remarks

Decision 2003/76/EC stipulates that the Commission is entrusted with winding up the financial operations of the European Coal 
and Steel Community which are still in progress upon expiry of the ECSC Treaty.

Pursuant to Article 4 of that Decision, net revenue from the investment of available assets will constitute revenue in the general 
budget  of  the  European  Union  earmarked  for  a  specific  purpose,  namely  financing  research  projects  in  sectors  related  to  the 
coal and steel industry by the Research Fund for Coal and Steel.

The net revenue available for financing research projects in year n + 2 appears in the balance sheet of the ECSC in liquidation 
for year n, and after the liquidation process has been completed will appear as assets in the balance sheet of the Coal and Steel 
Research Fund. This financing mechanism took effect in 2003. Revenue coming from 2010 will be used for research in 2012. 
In order to reduce as far as possible the fluctuations that movements in the financial markets could cause in the financing of 
research, a smoothing arrangement is applied. The amount of net revenue expected to be available for research in 2012 comes 
to EUR 58 464 875.

In  accordance  with  Article  4  of  Decision  2003/76/EC,  72,8 %  of  the  fund’s  appropriations  will  be  for  the  steel-related  sector 
and 27,2 % for the coal-related sector.

In accordance with Article 18 and Article 160(1a) of the Financial Regulation, revenue will be used to provide additional appro­
priations under Chapter 08 23 of the statement of expenditure in Section III “Commission”.

19.3.2012

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Official Journal of the European Union

L 79/61

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 1 (cont’d)

6 1 1 3 (cont’d)

Legal basis

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, 
annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty 
and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22).

6 1 1 4 

Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Decision 2003/76/EC stipulates that the Commission is entrusted with winding up the financial operations of the European Coal 
and Steel Community which are still in progress upon expiry of the ECSC Treaty.

Pursuant to Article 4(5) of that Decision, the amounts recovered return initially to the assets of the ECSC in liquidation and sub­
sequently, on completion of the liquidation, to the assets of the Research Fund for Coal and Steel.

Legal basis

Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, 
annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty 
and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003, p. 22).

6 1 2 

Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned 
revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

4 615,09

Remarks

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Commission

Council

European External Action Service

p.m.

p.m.

p.m.

p.m.

Total

L 79/62

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 4 

Repayment of Union support to commercially successful projects and activities

6 1 4 0 

Repayment  of  Union  support  to  commercially  successful  projects  and  activities  in  the  field  of  new  energy  technology  — 
Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

—

—

0,—

Remarks

Revenue from repayment of all or part of the financial support granted by the Union after the projects are commercially suc­
cessful.  As  this  type  of  activity  no  longer  attracts  financial  support,  only  the  payment  appropriations  necessary  to  clear  out­
standing commitments remain in Title 06 of the statement of expenditure.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

6 1 4 3 

Repayment of Union support to European risk capital activities in support of small and medium-sized enterprises — Assigned 
revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Repayment of all or part of the support for commercially successful projects, with possible participation in profits resulting from 
grants awarded as part of European risk capital activities in support of small and medium-sized enterprises under the Venture 
Consort and Eurotech Capital instruments.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

6 1 5 

Repayment of unused Union aid

6 1 5 0 

Repayment of unused aid from European Social Fund, European Regional Development Fund, European Agricultural Guidance 
and Guarantee Fund, Financial Instrument for Fisheries Guidance, Cohesion Fund, Solidarity Fund, ISPA and IPA

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

10 852 738,39

Remarks

Repayment  of  unused  aid  from  the  European  Social  Fund,  the  European  Regional  Development  Fund,  the  European  Agricul­
tural Guidance and Guarantee Fund, the Financial Instrument for Fisheries Guidance, the Cohesion Fund, the Solidarity Fund, 
the Instrument for Structural Policies for Pre-Accession (ISPA) and the Instrument for Pre-Accession Assistance (IPA).

In accordance with Article 18 of the Financial Regulation, this revenue may be used to provide additional appropriations on the 
lines which bore the initial expenditure giving rise to the corresponding revenue.

19.3.2012

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Official Journal of the European Union

L 79/63

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 5 (cont’d)

6 1 5 1 

Repayment of unused subsidies for balancing budgets — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to 
the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 2 

Repayment of unused interest subsidies — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to 
the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 3 

Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

26 798,38

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to 
the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 7 

Repayments of payments on account under the Structural Funds, the Cohesion Fund and the European Fisheries Fund

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

8 252 242,29

Remarks

This item is intended to record the repayment of payments on account under the Structural Funds (European Regional Devel­
opment Fund and European Social Fund), the Cohesion Fund and the European Fisheries Fund.

The amounts booked to this item will, in accordance with Articles 18 and 157 of the Financial Regulation, be used to provide 
additional appropriations on the corresponding headings of Titles 04, 11 and 13 of the statement of expenditure in Section III
“Commission”, if they are required in order not to reduce the contribution of the Structural Funds and the Cohesion Fund to the 
operation concerned.

L 79/64

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 5 (cont’d)

6 1 5 7 (cont’d)

Legal basis

Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (OJ L 130, 25.5.1994, p. 1), and in par­
ticular Article D of Annex II thereto.

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Develop­
ment Fund, the European Social Fund and the Cohesion Fund (OJ L 210, 31.7.2006, p. 25), and in particular Article 82(2) and 
Chapter II thereof.

Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).

6 1 5 8 

Repayment of miscellaneous unused Union aid — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

970 217,81

Remarks

In accordance with Article 18 of the Financial Regulation, this revenue is to be considered as assigned revenue and gives rise to 
the entry of additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

6 1 6 

Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Repayment  by  the  International  Atomic  Energy  Agency  (IAEA)  of  sums  which  were  advanced  by  the  Commission  to  pay  for 
controls  carried  out  by  the  IAEA  under  the  verification  agreements  (see  Articles  32  05  01  and  32  05  02  of  the  statement  of 
expenditure in Section III “Commission”).

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Reference acts

Agreement between the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Italian 
Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the European Atomic Energy Community and the 
International Atomic Energy Agency in implementation of Article III (1) and (4) of the Treaty on the non-proliferation of nuclear 
weapons (OJ L 51, 22.2.1978, p. 1), and in particular Article 15 thereof.

Tripartite agreements between the Community, the United Kingdom and the International Atomic Energy Agency.

Tripartite agreement between the Community, France and the International Atomic Energy Agency.

19.3.2012

EN

Official Journal of the European Union

L 79/65

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 7 

Repayment of amounts paid in connection with Union aid to third countries

6 1 7 0 

Repayments within the framework of cooperation with South Africa — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

704 349,08

Remarks

Repayments by tenderers or recipients of overpayments made in connection with development cooperation with South Africa.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Article 21 06 02 of the statement of expenditure in Section III “Commission”.

Legal basis

Regulation (EC) No 1905/2006 of the European Parliament and of the Council of 18 December 2006 establishing a financing 
instrument for development cooperation (OJ L 378, 27.12.2006, p. 41).

6 1 8 

Repayment of amounts paid in connection with food aid

6 1 8 0 

Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Provisions contained in the invitations to tender or in the financial conditions attached to the Commission’s letters setting out 
the conditions under which food aid is granted to recipients.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1).

6 1 8 1 

Repayment of additional costs caused by the recipients of food aid — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Provisions contained in the terms of delivery attached to the Commission’s letters setting out the conditions under which food 
aid is granted to recipients.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Legal basis

Council Regulation (EC) No 1257/96 of 20 June 1996 concerning humanitarian aid (OJ L 163, 2.7.1996, p. 1).

L 79/66

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 1 — REPAYMENT OF MISCELLANEOUS EXPENDITURE (cont’d)

6 1 9 

Repayment of other expenditure incurred on behalf of outside bodies

6 1 9 1 

Repayment  of  other  expenditure  incurred  on  behalf  of  outside  bodies  pursuant  to  Council  Decision  77/270/Euratom  — 
Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Items 22 02 05 01 and 19 06 04 01 of the statement of expenditure in Section III “Commission”.

Legal basis

Council Regulation (EC) No 1085/2006 of 17 July 2006 establishing an Instrument for Pre-Accession Assistance (IPA) (OJ L 210, 
31.7.2006, p. 82).

Council Regulation (Euratom) No 300/2007 of 19 February 2007 establishing an Instrument for Nuclear Safety Cooperation 
(OJ L 81, 22.3.2007, p. 1).

CHAPTER  6 2  —  REVENUE  FROM  SERVICES RENDERED  AGAINST PAYMENT

6 2 0 

Supply  against  payment  of  source  materials  or  special  fissile  materials  (point  (b)  of  Article  6  of  the  Euratom  Treaty)  — 
Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue  from  the  supply  to  Member  States  against  payment  of  source  materials  or  special  fissile  materials  for  their  research 
programmes.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Legal basis

Treaty establishing the European Atomic Energy Community, and in particular point (b) of Article 6 thereof.

6 2 2 

Revenue from services provided by the Joint Research Centre to outside bodies against payment

6 2 2 1 

Revenue from the operation of the HFR to be used to provide additional appropriations — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

9 293 936,—

Remarks

Revenue resulting from the operation of the HFR (high-flux reactor) at the Petten establishment of the Joint Research Centre.

Payments by outside bodies to cover all types of expenditure involved in the operation of the HFR by the Joint Research Centre.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 10 01 05 and 10 04 04 of the statement of expenditure in Section III “Commission”.

Completion of earlier programmes

The revenue is provided by Belgium, Germany, France and the Netherlands.

19.3.2012

EN

Official Journal of the European Union

L 79/67

CHAPTER 6 2 — REVENUE FROM SERVICES RENDERED AGAINST PAYMENT (cont’d)

6 2 2 (cont’d)

6 2 2 3 

Other  revenue  from  services  provided  by  the  Joint  Research  Centre  to  outside  bodies  against  payment  to  be  used  to  provide 
additional appropriations — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

12 198 053,83

Remarks

Revenue from persons, firms and national bodies for which the Joint Research Centre will carry out work and/or provide ser­
vices against payment.

In  accordance  with  Article  18  and  Article  161(2)  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional 
appropriations under Articles 10 01 05, 10 02 01, 10 03 01, 10 04 01 and 10 04 02 of the statement of expenditure in Sec­
tion III “Commission” amounting to the expenditure under each contract with an outside body.

6 2 2 4 

Revenue from licences granted by the Commission on inventions resulting from Union research provided by the Joint Research 
Centre, irrespective of whether they can be patented — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

253 531,27

Remarks

The Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof, gives Member States, per­
sons and undertakings the right — against payment of a suitable remuneration — to obtain non exclusive licences under pat­
ents,  provisionally  protected  patent  rights,  utility  models  or  patent  applications  owned  by  the  European  Atomic  Energy 
Community.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles  10  01  05,  10  04  02,  10  04  03  and  Chapters  10  02  and  10  03  of  the  statement  of  expenditure  in  Section  III
“Commission”.

Legal basis

Treaty establishing the European Atomic Energy Community.

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relat­
ing to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

6 2 2 5 

Other revenue for the Joint Research Centre — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue  from  contributions,  gifts  or  bequests  from  third  parties  for  the  various  activities  carried  out  by  the  Joint  Research 
Centre.

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Article 10 01 05 and Chapters 10 02, 10 03 and 10 04 of the statement of expenditure in section III “Commission”.

L 79/68

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 2 — REVENUE FROM SERVICES RENDERED AGAINST PAYMENT (cont’d)

6 2 2 (cont’d)

6 2 2 6 

Revenue from services provided by the Joint Research Centre to other services of the Commission on a competitive basis, to be 
used to provide additional appropriations — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

50 223 620,58

Remarks

Revenue from other services of the Commission for which the Joint Research Centre will carry out work and/or provide services 
against payment and revenue from participation in the activities of the framework programmes for research and technological 
development.

In  accordance  with  Article  18  and  Article  161(2)  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional 
appropriations under Articles 10 01 05, 10 02 01, 10 03 01, 10 04 01 and 10 04 03 of the statement of expenditure in Sec­
tion III “Commission” amounting to the specific expenditure under each contract with other services of the Commission.

6 2 4 

Revenue from licences granted by the Commission on inventions resulting from Union research, irrespective of whether they 
can be patented (indirect action) — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

The Treaty establishing the European Atomic Energy Community, and in particular Article 12 thereof, gives Member States, per­
sons and undertakings the right — against payment of a suitable remuneration — to obtain non exclusive licences under pat­
ents,  provisionally  protected  patent  rights,  utility  models  or  patent  applications  owned  by  the  European  Atomic  Energy 
Community.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Legal basis

Treaty establishing the European Atomic Energy Community.

Council Regulation (EEC) No 2380/74 of 17 September 1974 adopting provisions for the dissemination of information relat­
ing to research programmes for the European Economic Community (OJ L 255, 20.9.1974, p. 1).

CHAPTER  6 3  —  CONTRIBUTIONS UNDER SPECIFIC  AGREEMENTS

6 3 0 

Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European 
Economic Area — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

229 689 661,—

Remarks

This article is intended to record contributions from the European Free Trade Association Member States resulting from their 
financial participation in certain activities of the Union in accordance with Article 82 of and Protocol 32 to the Agreement on 
the European Economic Area.

The total contribution planned is shown in the summary presented for information in an annex to the statement of expenditure 
in Section III “Commission”.

19.3.2012

EN

Official Journal of the European Union

L 79/69

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 0 (cont’d)

Contributions by the European Free Trade Association Member States are made available to the Commission in accordance with 
Articles 1, 2 and 3 of Protocol 32 to the Agreement on the European Economic Area.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Reference acts

Agreement on the European Economic Area (OJ L 1, 3.1.1994, p. 3).

6 3 1 

Contributions within the framework of the Schengen acquis

6 3 1 1 

Contributions to administrative costs resulting from the agreement concluded with Iceland and Norway — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

1 088 214,80

Remarks

Contributions to administrative costs resulting from the Agreement of 18 May 1999 concluded by the Council of the European 
Union  and  the  Republic  of  Iceland  and  the  Kingdom  of  Norway  concerning  the  latters’  association  with  the  implementation, 
application and development of the Schengen acquis (OJ L 176, 10.7.1999, p. 36), and in particular Article 12 of that Agreement.

In  accordance  with  Article  18  of  the  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  to 
finance the expenditure to which this revenue is assigned.

Council

European External Action Service

Legal basis

p.m.

p.m.

p.m.

Total

Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by 
the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those 
two States with the implementation, application and development of the Schengen acquis (OJ L 176, 10.7.1999, p. 31).

6 3 1 2 

Contributions  for  the  development  of  large-scale  information  systems  under  the  agreement  concluded  with  Iceland,  Norway, 
Switzerland and Liechtenstein — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

2 051 581,83

Remarks

In  accordance  with  Article  18  of  Financial  Regulation,  any  revenue  will  be  used  to  provide  additional  appropriations  under 
Articles 18 02 04, 18 02 05, 18 02 11 and 18 03 11 of the statement of expenditure in Section III “Commission”.

Legal basis

Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by 
the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those 
two States with the implementation, application and development of the Schengen acquis (OJ L 176, 10.7.1999, p. 31).

Council Decision 1999/439/EC of 17 May 1999 on the conclusion of the Agreement with the Republic of Iceland and the King­
dom of Norway concerning the latters’ association with the implementation, application and development of the Schengen acquis 
(OJ L 176, 10.7.1999, p. 35).

L 79/70

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 1 (cont’d)

6 3 1 2 (cont’d)

Council Regulation (EC) No 2725/2000 of 11 December 2000 concerning the establishment of Eurodac for the comparison of 
fingerprints for the effective application of the Dublin Convention (OJ L 316, 15.12.2000, p. 1).

Council  Decision  2001/258/EC  of  15  March  2001  concerning  the  conclusion  of  an  Agreement  between  the  European  Com­
munity and the Republic of Iceland and the Kingdom of Norway concerning the criteria and mechanisms for establishing the 
State responsible for examining a request for asylum lodged in a Member State or Iceland or Norway (OJ L 93, 3.4.2001, p. 38), 
and in particular Article 9 of that Agreement.

Council Decision 2001/886/JHA of 6 December 2001 on the development of the second generation Schengen Information Sys­
tem (SIS II) (OJ L 328, 13.12.2001, p. 1).

Council  Regulation  (EC)  No  2424/2001  of  6  December  2001  on  the  development  of  the  second  generation  Schengen  Infor­
mation System (SIS II) (OJ L 328, 13.12.2001, p. 4).

Council Regulation (EC) No 343/2003 of 18 February 2003 establishing the criteria and mechanisms for determining the Mem­
ber  State  responsible  for  examining  an  asylum  application  lodged  in  one  of  the  Member  States  by  a  third-country  national 
(OJ L 50, 25.2.2003, p. 1).

Commission  Regulation  (EC)  No  1560/2003  of  2  September  2003  laying  down  detailed  rules  for  the  application  of  Council 
Regulation (EC) No 343/2003 establishing the criteria and mechanisms for determining the Member State responsible for exam­
ining an asylum application lodged in one of the Member States by a third-country national (OJ L 222, 5.9.2003, p. 3).

Council Decision 2004/512/CE of 8 June 2004 establishing the Visa Information System (VIS) (OJ L 213, 15.6.2004, p. 5).

Regulation (EC) No 1986/2006 of the European Parliament and of the Council of 20 December 2006 regarding access to the 
Second Generation Schengen Information System (SIS II) by the services in the Member States responsible for issuing vehicle 
registration certificates (OJ L 381, 28.12.2006, p. 1).

Regulation  (EC)  No  1987/2006  of  the  European  Parliament  and  of  the  Council  of  20  December  2006  on  the  establishment, 
operation and use of the second generation Schengen Information System (SIS II) (OJ L 381, 28.12.2006, p. 4).

Council Decision 2007/533/JHA of 12 June 2007 on the establishment, operation and use of the second generation Schengen 
Information System (SIS II) (OJ L 205, 7.8.2007, p. 63).

Council Decision 2008/146/EC of 28 January 2008 on the conclusion, on behalf of the European Community, of the Agree­
ment between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s asso­
ciation with the implementation, application and development of the Schengen acquis (OJ L 53, 27.2.2008, p. 1).

Council  Decision  2008/147/EC  of  28  January  2008  on  the  conclusion  on  behalf  of  the  European  Community  of  the  Agree­
ment between the European Community and the Swiss Confederation concerning the criteria and mechanisms for establishing 
the State responsible for examining a request for asylum lodged in a Member State or in Switzerland (OJ L 53, 27.2.2008, p. 3).

Council  Decision  2008/149/EC  of  28  January  2008  on  the  conclusion  on  behalf  of  the  European  Union  of  the  Agreement 
between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association 
with the implementation, application and development of the Schengen acquis (OJ L 53, 27.2.2008, p. 50).

Council Decision 2008/261/EC of 28 February 2008 on the signature, on behalf of the European Community, and on the pro­
visional  application  of  certain  provisions  of  the  Protocol  between  the  European  Union,  the  European  Community,  the  Swiss 
Confederation  and  the  Principality  of  Liechtenstein  on  the  accession  of  the  Principality  of  Liechtenstein  to  the  Agreement 
between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association 
with the implementation, application and development of the Schengen acquis (OJ L 83, 26.3.2008, p. 3).

19.3.2012

EN

Official Journal of the European Union

L 79/71

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 1 (cont’d)

6 3 1 2 (cont’d)

Council Decision 2008/262/EC of 28 February 2008 on the signature, on behalf of the European Union, and on the provisional 
application  of  certain  provisions  of  the  Protocol  between  the  European  Union,  the  European  Community,  the  Swiss  Confed­
eration and the Principality of Liechtenstein on the accession of the Principality of Liechtenstein to the Agreement between the 
European  Union,  the  European  Community  and  the  Swiss  Confederation  on  the  Swiss  Confederation’s  association  with  the 
implementation, application and development of the Schengen acquis (OJ L 83, 26.3.2008, p. 5).

Council Decision 2008/633/JHA of 23 June 2008 concerning access for consultation of the Visa Information System (VIS) by 
designated authorities of Member States and by Europol for the purposes of the prevention, detection and investigation of ter­
rorist offences and of other serious criminal offences (OJ L 218, 13.8.2008, p. 129).

Regulation (EC) No 767/2008 of the European Parliament and of the Council of 9 July 2008, concerning the Visa Information 
System (VIS) and the exchange of data between Member States on short-stay visas (VIS Regulation) (OJ L 218, 13.8.2008, p. 60).

Council Regulation (EC) No 1104/2008 of 24 October 2008 on migration from the Schengen Information System (SIS 1+) to 
the second generation Schengen Information System (SIS II) (OJ L 299, 8.11.2008, p. 1).

Council Decision 2008/839/JHA of 24 October 2008 on migration from the Schengen Information System (SIS 1+) to the sec­
ond generation Schengen Information System (SIS II) (OJ L 299, 8.11.2008, p. 43).

Regulation (EU) No 1077/2011 of the European Parliament and of the Council of 25 October 2011, establishing a European 
Agency  for  the  operational  management  of  large-scale  IT  systems  in  the  area  of  freedom,  security  and  justice  (OJ  L  286, 
1.11.2011, p. 1).

6 3 1 3 

Other contributions within the framework of the Schengen acquis (Iceland, Norway, Switzerland and Liechtenstein) — Assigned 
revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

23 355 000,—

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue will be used to provide additional appropriations under 
Articles 18 02 03, 18 02 06, 18 02 07 and 18 03 14 of the statement of expenditure in Section III “Commission”.

Legal basis

Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by 
the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those 
two States with the implementation, application and development of the Schengen acquis (OJ L 176, 10.7.1999, p. 31).

Council Decision 1999/439/EC of 17 May 1999 on the conclusion of the Agreement with the Republic of Iceland and the King­
dom of Norway concerning the latters’ association with the implementation, application and development of the Schengen acquis 
(OJ L 176, 10.7.1999, p. 35).

Council  Decision  2001/258/EC  of  15  March  2001  concerning  the  conclusion  of  an  Agreement  between  the  European  Com­
munity and the Republic of Iceland and the Kingdom of Norway concerning the criteria and mechanisms for establishing the 
State responsible for examining a request for asylum lodged in a Member State or Iceland or Norway (OJ L 93, 3.4.2001, p. 38), 
and in particular Article 9 of that Agreement.

Decision No 574/2007/EC of the European  Parliament and  of the Council of  23  May 2007 establishing the External Borders 
Fund for the period 2007 to 2013 as part of the General programme Solidarity and Management of Migration Flows (OJ L 144, 
6.6.2007, p. 22).

L 79/72

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 1 (cont’d)

6 3 1 3 (cont’d)

Council Decision 2008/146/EC of 28 January 2008 on the conclusion, on behalf of the European Community, of the Agree­
ment between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s asso­
ciation with the implementation, application and development of the Schengen acquis (OJ L 53, 27.2.2008, p. 1).

Council  Decision  2008/147/EC  of  28  January  2008  on  the  conclusion  on  behalf  of  the  European  Community  of  the  Agree­
ment between the European Community and the Swiss Confederation concerning the criteria and mechanisms for establishing 
the State responsible for examining a request for asylum lodged in a Member State or in Switzerland (OJ L 53, 27.2.2008, p. 3).

Council  Decision  2008/149/EC  of  28  January  2008  on  the  conclusion  on  behalf  of  the  European  Union  of  the  Agreement 
between the European Union, the European Community and the Swiss Confederation on the Swiss Confederation’s association 
with the implementation, application and development of the Schengen acquis (OJ L 53, 27.2.2008, p. 50).

Regulation (EU) No 439/2010 of the European Parliament and of the Council of 19 May 2010 establishing a European Asylum 
Support Office (OJ L 132, 29.5.2010, p. 11).

Council Decision 2011/305/EU of 21 March 2011 on the conclusion, on behalf of the European Union, and provisional appli­
cation  of  the  Agreement  between  the  European  Community  and  the  Republic  of  Iceland,  the  Kingdom  of  Norway,  the  Swiss 
Confederation  and  the  Principality  of  Liechtenstein  on  supplementary  rules  in  relation  to  the  External  Borders  Fund  for  the 
period 2007 to 2013 (OJ L 137, 25.5.2011, p. 1).

Council Decision 2011/349/EU of 7 March 2011 on the conclusion on behalf of the European Union of the Protocol between 
the European Union, the European Community, the Swiss Confederation and the Principality of Liechtenstein on the accession 
of  the  Principality  of  Liechtenstein  to  the  Agreement  between  the  European  Union,  the  European  Community  and  the  Swiss 
Confederation on the Swiss Confederation’s association with the implementation, application and development of the Schen­
gen acquis, relating in particular to judicial cooperation in criminal matters and police cooperation (OJ L 160, 18.6.2011, p. 1).

Council Decision 2011/350/EU of 7 March 2011 on the conclusion, on behalf of the European Union, of the Protocol between 
the European Union, the European Community, the Swiss Confederation and the Principality of Liechtenstein on the accession 
of  the  Principality  of  Liechtenstein  to  the  Agreement  between  the  European  Union,  the  European  Community  and  the  Swiss 
Confederation on the Swiss Confederation’s association with the implementation, application and development of the Schen­
gen acquis, relating to the abolition of checks at internal borders and movement of persons (OJ L 160, 18.6.2011, p. 19).

Reference acts

Proposal  for  Council  Decisions,  submitted  by  the  Commission  on  30  October  2009,  on  the  signature  and  conclusion  of  the 
Arrangement between the European Union and the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Nor­
way and the Swiss Confederation on the participation by those States in the work of the committees which assist the European 
Commission in the exercise of its executive powers as regards the implementation, application and development of the Schen­
gen acquis (COM(2009) 605 and 0606).

Proposal for a Regulation of the European Parliament and of the Council, submitted by the Commission on 16 November 2010, 
on the establishment of an evaluation mechanism to verify the application of the Schengen acquis (COM(2010) 624).

19.3.2012

EN

Official Journal of the European Union

L 79/73

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 2 

Contributions to common administrative support expenditure of the European Development Fund — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

289 509,59

Remarks

In accordance with Article 18 of the Financial Regulation, any revenue from the European Development Fund (EDF) contrib­
uting to the cost of support measures will be used to provide additional appropriations under Article 21 01 04 10 of the state­
ment of expenditure in Section III “Commission”.

Reference acts

Internal Agreement between the Representatives of the Governments of the Member States, meeting within the Council, on the 
financing of Community aid under the multiannual financial framework for the period 2008 to 2013 in accordance with the 
ACP-EC Partnership Agreement and on the allocation of financial assistance for the Overseas Countries and Territories to which 
Part Four of the EC Treaty applies (OJ L 247, 9.9.2006, p. 32).

6 3 3 

Contributions to certain external aid programmes

6 3 3 0 

Contributions from Member States to certain external aid programmes financed by the Union and managed by the Commission 
on their behalf — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

8 891 550,14

Remarks

This item is intended to record the financial contributions from Member States, including their public and parastatal agencies, 
to  certain external aid programmes  financed  by  the Union  and managed by the  Commission  on their behalf, pursuant to the 
relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations 
to finance the expenditure to which this revenue is assigned.

6 3 3 1 

Contributions from third countries to certain external aid programmes financed by the Union and managed by the Commission 
on their behalf — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This item is intended to record the financial contributions from third countries, including their public and parastatal agencies, 
to  certain external aid programmes  financed  by  the Union  and managed by the  Commission  on their behalf, pursuant to the 
relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations 
to finance the expenditure to which this revenue is assigned.

L 79/74

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS (cont’d)

6 3 3 (cont’d)

6 3 3 2 

Contributions from international organisations to certain external aid programmes financed by the Union and managed by the 
Commission on their behalf — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This item is intended to record the financial contributions from international organisations to certain external aid programmes 
financed by the Union and managed by the Commission on their behalf, pursuant to the relevant basic act.

In accordance with Article 18(1)(aa) of the Financial Regulation, any revenue will be used to provide additional appropriations 
to finance the expenditure to which this revenue is assigned.

CHAPTER  6 5  —  FINANCIAL CORRECTIONS

6 5 0 

Financial corrections

6 5 0 0 

Financial corrections in connection with the Structural Funds, the Cohesion Fund and the European Fisheries Fund

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

632 043 636,77

Remarks

This  item  is  intended  to  accommodate  financial  corrections  in  connection  with  the  Structural  Funds  (European  Agricultural 
Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, European Regional Development Fund and Euro­
pean Social Fund), the Cohesion Fund and the European Fisheries Fund.

The amounts booked to this item may, in accordance with Article 18 of the Financial Regulation, be used to provide additional 
appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in Section III “Com­
mission” if they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

According  to  Article  105(1)  of  Regulation  No  1083/2006,  that  Regulation  shall  not  affect  the  continuation  or  modification, 
including the total or partial cancellation, of assistance co-financed by the Structural Funds or of a project co-financed by the 
Cohesion  Fund  approved  by  the  Commission  on  the  basis  of  Regulations  (EEC)  No  2052/88,  (EEC)  No  4253/88,  (EC) 
No 1164/94 and (EC) No 1260/1999 or any other legislation which applied to that assistance on 31 December 2006, which 
shall consequently apply thereafter to that assistance or the projects concerned until their closure.

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coor­
dination of their activities between themselves and with the operations of the European Investment Bank and the other existing 
financial instruments (OJ L 185, 15.7.1988, p. 9).

Council  Regulation  (EEC)  No  4253/88  of  19  December  1988  laying  down  provisions  for  implementing  Regulation 
(EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the 
operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), and in 
particular Article 24 thereof.

Council  Regulation  (EC)  No  1257/1999  of  17  May  1999  on  support  for  rural  development  from  the  European  Agricultural 
Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80).

Council Regulation  (EC) No 1260/1999 of  21 June  1999 laying down general  provisions on the Structural Funds (OJ L 161, 
26.6.1999, p. 1), and in particular Article 39(2) thereof.

19.3.2012

EN

Official Journal of the European Union

L 79/75

CHAPTER 6 5 — FINANCIAL CORRECTIONS (cont’d)

6 5 0 (cont’d)

6 5 0 0 (cont’d)

Council  Regulation  (EC)  No  1263/1999  of  21  June  1999  on  the  Financial  Instrument  for  Fisheries  Guidance  (OJ  L  161, 
26.6.1999, p. 54).

Commission  Regulation  (EC)  No  448/2001  of  2  March  2001  laying  down  detailed  rules  for  the  implementation  of  Council 
Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Struc­
tural Funds (OJ L 64, 6.3.2001, p. 13).

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Develop­
ment  Fund,  the  European  Social  Fund  and  the  Cohesion  Fund  and  repealing  Regulation  (EC)  No  1260/1999  (OJ  L  210, 
31.7.2006, p. 25).

Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).

Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regu­
lation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social 
Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the Euro­
pean Regional Development Fund (OJ L 371, 27.12.2006, p. 1).

CHAPTER  6 6  —  OTHER CONTRIBUTIONS  AND  REFUNDS

6 6 0 

Other contributions and refunds

6 6 0 0 

Other assigned contributions and refunds — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

313 025 208,57

Remarks

This item is intended to accommodate, in accordance with Article 18 of the Financial Regulation, any revenue not provided for 
in  other  parts  of  Title  6  which  is  used  to  provide  additional  appropriations  to  finance  expenditure  to  which  this  revenue  is 
assigned.

Parliament

Council

Commission

Ombudsman

European External Action Service

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

Total

L 79/76

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS (cont’d)

6 6 0 (cont’d)

6 6 0 1 

Other non-assigned contributions and refunds

Financial year 2012

Financial year 2011

Financial year 2010

50 000 000

82 000 000

63 430 038,83

Remarks

This item is intended to accommodate any revenue not provided for in other parts of Title 6 which is not used in accordance 
with Article 18 of the Financial Regulation.

Parliament

Commission

p.m.

50 000 000

Total

50 000 000

CHAPTER  6 7  —  REVENUE  CONCERNING  THE  EUROPEAN  AGRICULTURAL  GUARANTEE  FUND  AND  THE  EUROPEAN 
AGRICULTURAL  FUND FOR RURAL DEVELOPMENT

6 7 0 

Revenue concerning European Agricultural Guarantee Fund

6 7 0 1 

Clearance of European Agricultural Guarantee Fund accounts — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

735 114 995,57

Remarks

This item is intended to accommodate revenue resulting from conformity decisions of the clearance of accounts in favour of the 
Union  budget  concerning  expenditure  financed  by  the  European  Agricultural  Guidance  and  Guarantee  Fund  (Guarantee  sec­
tion) under Heading 1 of the 2000 to 2006 Financial Perspectives and the European Agricultural Guarantee Fund (EAGF).

It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour of the Union 
budget concerning recorded assigned revenue related to it other than arising from the application of Article 32(5) of Regulation 
(EC) No 1290/2005.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi­
tional appropriations to any budgetary item under EAGF of the statement of expenditure in Section III “Commission”.

The  revenue  under  this  item  has  been  estimated  at  EUR  805 000 000,  including  EUR  205 000 000  carried  over  from  2011 
to 2012 in accordance with Article 10 of the Financial Regulation.

When  establishing  the  budget  for  2012,  an  amount  of  EUR  495 000 000  was  taken  into  account  for  financing  the  needs  of 
measures  under  Article  05  03  01  and  the  remaining  amount  of  EUR  310 000 000  was  taken  into  account  for  financing  the 
needs of measures under Article 05 02 08.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

19.3.2012

EN

Official Journal of the European Union

L 79/77

CHAPTER 6 7 — REVENUE CONCERNING THE EUROPEAN AGRICULTURAL GUARANTEE FUND AND THE EUROPEAN AGRICUL-
TURAL FUND FOR RURAL DEVELOPMENT (cont’d)

6 7 0 (cont’d)

6 7 0 2 

European Agricultural Guarantee Fund irregularities — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

172 373 829,43

Remarks

This item is intended to accommodate amounts recovered following irregularities or negligence, including the related interest, 
in particular amounts recovered in cases of irregularities or fraud, penalties and interest received as well as securities forfeited, 
resulting  from  expenditure  financed  by  the  European  Agricultural  Guidance  and  Guarantee  Fund  (Guarantee  section)  under 
Heading 1 of the Financial Perspectives 2000 to 2006 and the European Agricultural Guarantee Fund (EAGF). This item is also 
intended to accommodate the net amounts recovered for which Member States may retain 20 % as foreseen in Article 32(2) of 
Regulation  (EC)  No  1290/2005.  It  also  includes  the  amounts  recovered  resulting  from  clearance  decisions  in  application  of 
Article 32(5) of that Regulation.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi­
tional appropriations to any budgetary item under EAGF of the statement of expenditure in Section III “Commission”.

The revenue under this item has been estimated at EUR 150 000 000.

When  establishing  the  budget  for  2012,  this  amount  was  taken  into  account  for  financing  the  needs  of  measures  under 
Article 05 03 01.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

6 7 0 3 

Super-levy from milk producers — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

103 044 369,90

Remarks

This item is intended to accommodate amounts collected or recovered in accordance with Regulation (EC) No 1788/2003 and 
Article 78 of Regulation (EC) No 1234/2007.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide addi­
tional  appropriations  to  any  budgetary  item  under  European  Agricultural  Guarantee  Fund  of  the  statement  of  expenditure  in 
Section III “Commission”.

The revenue under this item has been estimated at EUR 55 000 000.

When  establishing  the  budget  for  2012,  this  amount  was  taken  into  account  for  financing  the  needs  of  measures  under 
Article 05 03 01.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and 
on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

L 79/78

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 7 — REVENUE CONCERNING THE EUROPEAN AGRICULTURAL GUARANTEE FUND AND THE EUROPEAN AGRICUL-
TURAL FUND FOR RURAL DEVELOPMENT (cont’d)

6 7 1 

Revenue concerning European Agricultural Fund for Rural Development

6 7 1 1 

Clearance of accounts European Agricultural Fund for Rural Development — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

321 935,06

Remarks

This item is intended to accommodate amounts resulting from conformity clearance of accounts decisions in favour of the Union 
budget within the context of rural development financed by the European Agricultural Fund for Rural Development (EAFRD). 
It is also intended to accommodate amounts resulting from accounting clearance of accounts decisions in favour of the Union 
budget which can be considered as assigned revenue. Amounts in relation to the repayment of payments on account under the 
EAFRD are also recorded in this item.

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appro­
priations to any budgetary item under the EAFRD.

When establishing the budget for 2012, no specific amount was earmarked for Article 05 04 05.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

6 7 1 2 

European Agricultural Fund for Rural Development irregularities — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This item is intended to accommodate amounts recovered resulting from irregularities and negligence, including the related inter­
est,  in  particular  amounts  recovered  in  cases  of  irregularities  or  fraud,  penalties  and  interest  received  as  well  as  securities  for­
feited in the context of rural development financed by the European Agricultural Fund for Rural Development (EAFRD).

In accordance with Article 18 of the Financial Regulation, any revenue under this item will be used to provide additional appro­
priations to any budgetary item under the EAFRD.

When establishing the budget for 2012, no specific amount was earmarked for Article 05 04 05.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

19.3.2012

EN

Official Journal of the European Union

L 79/79

CHAPTER  6 8  —  TEMPORARY RESTRUCTURING AMOUNTS

6 8 0 

Temporary restructuring amounts — Assigned revenue

6 8 0 1 

Temporary restructuring amounts — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

606 762 831,87

Remarks

This item is intended to accommodate the temporary restructuring amounts in the Union sugar sector as set out in Article 11 
of Regulation (EC) No 320/2006.

In accordance with Article 18 of the Financial Regulation, the amounts booked in this item are used to provide appropriations 
to Article 05 02 16 “Sugar Restructuring Fund” of the statement of expenditure in Section III “Commission” to finance restruc­
turing aid and other aid measures provided for in Regulation (EC) No 320/2006.

When establishing the budget for 2012, an amount of EUR 832 000 000 was taken into account for this item (which concerns 
solely a carry-over from the previous budget years), of which an amount of EUR 193 000 000 is earmarked for Article 05 02 16.

Legal basis

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).

Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar 
industry in the Community and amending Regulation 1290/2005 on the financing of the common agricultural policy (OJ L 58, 
28.2.2006, p. 42).

6 8 0 2 

Irregularities concerning the temporary restructuring fund — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This item is intended to accommodate amounts recovered following irregularities or oversight including interest, penalties and 
securities acquired, resulting from expenditure financed by the temporary restructuring fund of the sugar industry in the Com­
munity established by Regulation (EC) No 320/2006. It is also intended to accommodate the net amounts recovered for which 
Member  States  may  retain  20 %  as  foreseen  in  Article  32(2)  of  Regulation  (EC)  No  1290/2005.  It  also  includes  the  amounts 
recovered resulting from clearance decisions in application of Article 32(5) of that Regulation.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide appro­
priations to Article 05 02 16 “Sugar Restructuring Fund” of the statement of expenditure in Section III “Commission” to finance 
restructuring aid and other aid measures provided for in Regulation (EC) No 320/2006.

Legal basis

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).

Council  Regulation  (EC)  No  1290/2005  of  21  June  2005  on  the  financing  of  the  common  agricultural  policy  (OJ  L  209, 
11.8.2005, p. 1).

Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar 
industry in the Community (OJ L 58, 28.2.2006, p. 42).

L 79/80

EN

Official Journal of the European Union

19.3.2012

CHAPTER 6 8 — TEMPORARY RESTRUCTURING AMOUNTS (cont’d)

6 8 0 (cont’d)

6 8 0 3 

Clearance with regard to the temporary restructuring fund — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This item is intended to accommodate revenue resulting from conformity decisions of the clearance of accounts in favour of the 
Union budget concerning expenditure financed by the temporary restructuring fund for the sugar industry in the Community 
established by Regulation (EC) No 320/2006. It is also intended to accommodate amounts resulting from accounting clearance 
of accounts decisions in favour of the Union budget concerning recorded assigned revenue related to the Sugar Restructuring 
Fund other than arising from the application of Article 16 and Article 32(5) of Regulation (EC) No 1290/2005.

In accordance with Articles 18 and 154 of the Financial Regulation, any revenue under this item will be used to provide appro­
priations to Article 05 02 16 “Sugar Restructuring Fund” of the statement of expenditure in Section III “Commission” to finance 
restructuring aid and other aid measures provided for in Regulation (EC) No 320/2006.

Legal basis

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).

Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar 
industry in the Community and amending Regulation 1290/2005 on the financing of the common agricultural policy (OJ L 58, 
28.2.2006, p. 42).

19.3.2012

EN

Official Journal of the European Union

L 79/81

TITLE 7

INTEREST ON LATE PAYMENTS AND  FINES

CHAPTER  7 0  — 
CHAPTER  7 1  — 
CHAPTER  7 2  — 

INTEREST ON LATE PAYMENTS
FINES
INTEREST ON DEPOSITS AND FINES

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

7 0 0 

7 0 0 0

CHAPTER 7 0

Interest on late payments

Interest due on late payments into the accounts held with the treasuries of 
the Member States

7 0 0 1

Other interest on late payments

5 000 000

3 000 000

175 000 000

27 697 434,51

3 000 000

1 516 680,83

7 0 1

Interest on late payments and other interest on fines

15 000 000

20 000 000

185 106 649,05

Article 7 0 0 — Total

8 000 000

178 000 000

29 214 115,34

CHAPTER 7 0 — TOTAL

23 000 000

198 000 000

214 320 764,39

7 1 0

7 1 2

7 2 0 

7 2 0 0

CHAPTER 7 1

Fines, periodic penalty payments and other penalties

100 000 000

535 000 000

1 193 243 165,94

Penalty  payments  and  lump  sums  imposed  on  a  Member  State  for  not 
complying with a judgment of the Court of Justice of the European Union 
on its failure to fulfil an obligation under the Treaty

p.m.

p.m.

0,—

CHAPTER 7 1 — TOTAL

100 000 000

535 000 000

1 193 243 165,94

CHAPTER 7 2

Interest on deposits and fines

Interest  on  deposits  and  fines  resulting  from  the  implementation  of  the 
excessive deficit procedure — Assigned revenue

Article 7 2 0 — Total

CHAPTER 7 2 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

0,—

Title 7 — Total

123 000 000

733 000 000

1 407 563 930,33

 
 
 
L 79/82

EN

Official Journal of the European Union

19.3.2012

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

CHAPTER  7 0  —  INTEREST ON LATE PAYMENTS

7 0 0 

Interest on late payments

7 0 0 0 

Interest due on late payments into the accounts held with the treasuries of the Member States

Financial year 2012

Financial year 2011

Financial year 2010

5 000 000

175 000 000

27 697 434,51

Remarks

Any  delay  by  a  Member  State  in  making  the  entry  in  the  account  opened  in  the  name  of  the  Commission  referred  to  in 
Article 9(1) of Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned.

In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official 
Journal of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of 
the month in which the due date fell, increased by two percentage points. This rate shall be increased by 0,25 of a percentage 
point for each month of delay. The increased rate shall be applied to the entire period of delay.

In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the 
month in question by the central banks for their main refinancing operations, increased by two percentage points, or, for the 
Member States for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month 
in question on the Member State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a 
percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.

The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000.

Council

Commission

European External Action Service

Legal basis

p.m.

5 000 000

p.m.

Total

5 000 000

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the sys­
tem of the European 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 71(4) thereof.

7 0 0 1 

Other interest on late payments

Financial year 2012

Financial year 2011

Financial year 2010

3 000 000

3 000 000

1 516 680,83

Remarks

This item is intended to record interest on the late payment of entitlements other than own resources.

Legal basis

Agreement on the European Economic Area (OJ L 1, 3.1.1994, p. 3), and in particular Article 2(5) of Protocol 32 thereto.

19.3.2012

EN

Official Journal of the European Union

L 79/83

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS (cont’d)

7 0 0 (cont’d)

7 0 0 1 (cont’d)

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 71(4) thereof.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa­
tion  of  Council  Regulation  (EC,  Euratom)  No  1605/2002  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the 
European Communities (OJ L 357, 31.12.2002, p. 1), and in particular Article 86 thereof.

Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Develop­
ment  Fund,  the  European  Social  Fund  and  the  Cohesion  Fund  and  repealing  Regulation  (EC)  No  1260/1999  (OJ  L  210, 
31.7.2006, p. 25), and in particular Article 102 thereof.

Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regu­
lation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social 
Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the Euro­
pean Regional Development Fund (OJ L 371, 27.12.2006, p. 1).

7 0 1 

Interest on late payments and other interest on fines

Financial year 2012

Financial year 2011

Financial year 2010

15 000 000

20 000 000

185 106 649,05

Remarks

This article is intended to receive accrued interest on the special bank account for fines and interest on late payment connected 
with fines.

Legal basis

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 71(4) thereof.

Council  Regulation  (EC)  No  1/2003  of  16  December  2002  on  the  implementation  of  the  rules  on  competition  laid  down  in 
Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa­
tion  of  Council  Regulation  (EC,  Euratom)  No  1605/2002  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the 
European Communities (OJ L 357, 31.12.2002, p. 1), and in particular Article 86 thereof.

Council Regulation  (EC)  No 139/2004 of  20 January 2004 on the control of concentrations  between  undertakings (OJ L 24, 
29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

CHAPTER  7 1  —  FINES

7 1 0 

Fines, periodic penalty payments and other penalties

Financial year 2012

Financial year 2011

Financial year 2010

100 000 000

535 000 000

1 193 243 165,94

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of under­
takings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 
of the Treaty on the Functioning of the European Union.

L 79/84

EN

Official Journal of the European Union

19.3.2012

CHAPTER 7 1 — FINES (cont’d)

7 1 0 (cont’d)

The fines must normally be paid within three months  of the Commission decision being notified. However, the Commission 
will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; 
the undertaking must accept that interest will be paid on the debt after the final date for payment and provide the Commission 
with a bank guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

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).

Council  Regulation  (EC)  No  1/2003  of  16  December  2002  on  the  implementation  of  the  rules  on  competition  laid  down  in 
Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementa­
tion  of  Council  Regulation  (EC,  Euratom)  No  1605/2002  on  the  Financial  Regulation  applicable  to  the  general  budget  of  the 
European Communities (OJ L 357, 31.12.2002, p. 1).

Council Regulation  (EC) No 139/2004 of  20 January  2004 on the control of concentrations between undertakings  (OJ L 24, 
29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

7 1 2 

Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of 
the European Union on its failure to fulfil an obligation under the Treaty

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.

CHAPTER  7 2  —  INTEREST  ON DEPOSITS AND  FINES

7 2 0 

Interest on deposits and fines

7 2 0 0 

Interest on deposits and fines resulting from the implementation of the excessive deficit procedure — Assigned revenue

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

Revenue arising from interest on deposits and fines resulting from implementation of the excessive deficit procedure.

In accordance with Article 18(1)(b) of the Financial Regulation, this revenue is to be considered as assigned revenue and gives 
rise  to  the  entry  of  additional  appropriations  on  the  lines  which  bore  the  initial  expenditure  giving  rise  to  the  corresponding 
revenue.

Legal basis

Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit 
procedure (OJ L 209, 2.8.1997, p. 6), and in particular Article 16 thereof.

19.3.2012

EN

Official Journal of the European Union

L 79/85

TITLE 8

BORROWING AND  LENDING  OPERATIONS

CHAPTER  8 0  — 

  REVENUE  RESULTING  FROM  THE  EUROPEAN  UNION  GUARANTEE  FOR  BORROWING  AND  LENDING 

CHAPTER  8 1  — 
CHAPTER  8 2  — 

OPERATIONS IN THE MEMBER STATES
LOANS GRANTED BY THE COMMISSION

  REVENUE  RESULTING  FROM  THE  EUROPEAN  UNION  GUARANTEE  FOR  BORROWING  AND  LENDING 

OPERATIONS FOR THIRD COUNTRIES

Heading

Financial year 2012

Financial year 2011

Financial year 2010

Article
Item

8 0 0

8 0 1

8 0 2

CHAPTER 8 0

European  Union  guarantee  for  Union  borrowings  for  balance  of  pay­
ments support

European Union guarantee for Euratom borrowings

European Union guarantee for Union borrowings for financial assistance 
under the European Financial Stabilisation Mechanism

CHAPTER 8 0 — TOTAL

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

p.m.

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

0,—

CHAPTER 8 1

8 1 0

8 1 3

Capital repayments and interest in respect of special loans and risk capi­
tal  granted  in  the  framework  of  financial  cooperation  with  Mediterra­
nean third countries

Capital  repayments  and  interest  in  respect  of  loans  and  risk  capital 
granted  by  the  Commission  to  developing  countries  in  Latin  America, 
Asia,  the  Mediterranean  region  and  South  Africa  under  the  European 
Union Investment Partners operation

CHAPTER 8 1 — TOTAL

CHAPTER 8 2

8 2 7

8 2 8

European Union guarantee for the borrowing programmes contracted by 
the Union to provide macro-financial assistance to third countries

Guarantee  for  Euratom  borrowings  to  improve  the  degree  of  efficiency 
and safety of nuclear power stations in the countries of central and east­
ern Europe and the Commonwealth of Independent States

CHAPTER 8 2 — TOTAL

 
L 79/86

EN

Official Journal of the European Union

19.3.2012

CHAPTER  8 3  — 

  REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL 

CHAPTER  8 5  — 

  REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES

ESTABLISHMENTS IN THIRD COUNTRIES

Article
Item

CHAPTER 8 3

Heading

Financial year 2012

Financial year 2011

Financial year 2010

8 3 5

European Union guarantee for European Investment Bank loans to third 
countries

CHAPTER 8 3 — TOTAL

p.m.

p.m.

p.m.

p.m.

CHAPTER 8 5

8 5 0

Dividends paid by the European Investment Fund

CHAPTER 8 5 — TOTAL

384 000

384 000

438 717

438 717

0,—

0,—

0,—

0,—

Title 8 — Total

384 000

438 717

0,—

19.3.2012

EN

Official Journal of the European Union

L 79/87

TITLE 8

BORROWING AND LENDING OPERATIONS

CHAPTER  8 0  —  REVENUE  RESULTING  FROM  THE  EUROPEAN  UNION  GUARANTEE  FOR  BORROWING  AND  LENDING  OPERA-
TIONS  IN THE MEMBER STATES

8 0 0 

European Union guarantee for Union borrowings for balance of payments support

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

The Union guarantee is for borrowings raised on the capital markets or from financial institutions. The amount in principal of 
loans which may then be granted to the Member States is limited to EUR 50 000 000 000.

This  article  is  intended  to  record  any  revenue  arising  from  the  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 01 of the statement of expenditure in Section III “Commission” provided that this revenue has not been deducted 
from expenditure.

A  summary  of  borrowing-and-lending  operations,  including  debt  management,  in  capital  and  interest,  is  given  in  the  Annex 
Part II of Section III.

Legal basis

Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance 
for Member States’ balances of payment (OJ L 53, 23.2.2002, p. 1).

Council  Decision  2009/102/EC  of  4  November  2008  providing  Community  medium-term  financial  assistance  for  Hungary 
(OJ L 37, 6.2.2009, p. 5).

Council Decision 2009/290/EC of 20 January 2009 providing Community medium-term financial assistance for Latvia (OJ L 79, 
25.3.2009, p. 39).

Council Decision 2009/459/EC of 6 May 2009 providing Community medium-term financial assistance for Romania (OJ L 150, 
13.6.2009, p. 8).

8 0 1 

European Union guarantee for Euratom borrowings

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  record  any  revenue  arising  from  the  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 02 of the statement of expenditure in Section III “Commission” provided that this revenue has not been deducted 
from expenditure.

A  summary  of  borrowing-and-lending  operations,  including  debt  management,  in  capital  and  interest,  is  given  in  the  Annex 
Part II of Section III.

Legal basis

Council Decision 77/270/Euratom of 29 March 1977 empowering the Commission to issue Euratom loans for the purpose of 
contributing to the financing of nuclear power stations (OJ L 88, 6.4.1977, p. 9).

Council  Decision  77/271/Euratom  of  29  March  1977  on  the  implementation  of  Decision  77/270/Euratom  empowering  the 
Commission  to  issue  Euratom  loans  for  the  purpose  of  contributing  to  the  financing  of  nuclear  power  stations  (OJ  L  88, 
6.4.1977, p. 11).

Council Decision 80/29/Euratom of 20 December 1979 amending Decision 77/271/Euratom on the implementation of Deci­
sion 77/270/Euratom empowering the Commission to contract Euratom loans for the purpose of contributing to the financing 
of nuclear power stations (OJ L 12, 17.1.1980, p. 28).

L 79/88

EN

Official Journal of the European Union

19.3.2012

CHAPTER 8 0 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERA-
TIONS IN THE MEMBER STATES (cont’d)

8 0 1 (cont’d)

Council Decision 82/170/Euratom of 15 March 1982 amending Decision 77/271/Euratom as regards the total amount of Eura­
tom loans which the Commission is empowered to contract for the purpose of contributing to the financing of nuclear power 
stations (OJ L 78, 24.3.1982, p. 21).

Council  Decision  85/537/Euratom  of  5  December  1985  amending  Decision  77/271/Euratom  as  regards  the  total  amount  of 
Euratom  loans  which  the  Commission  is  empowered  to  contract  for  the  purpose  of  contributing  to  the  financing  of  nuclear 
power stations (OJ L 334, 12.12.1985, p. 23).

Council  Decision  90/212/Euratom  of  23  April  1990  amending  Decision  77/271/Euratom  on  the  implementation  of 
Decision 77/270/Euratom empowering the Commission to issue Euratom loans for the purpose of contributing to the financ­
ing of nuclear power stations (OJ L 112, 3.5.1990, p. 26).

8 0 2 

European  Union  guarantee  for  Union  borrowings  for  financial  assistance  under  the  European  Financial  Stabilisation 
Mechanism

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

The Union’s guarantee is for borrowings raised on the capital markets or from financial institutions. The outstanding amount of 
loans or credit lines to be granted to Member States shall be within the limits provided for in the legal basis.

This  article  is  intended  to  record  any  revenue  arising  from  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 03, provided that this revenue has not been deducted from expenditure.

A summary of borrowing and lending operations, including debt management, in capital and interest, is given in Annex Part II 
of Section III “Commission”.

Legal basis

Council Regulation (EC) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (OJ L 118, 
12.5.2010, p. 1-4).

Council Implementing Decision (2011/77/EU) of 7 December 2010 on granting Union financial assistance to Ireland (OJ L 30, 
4.2.2011, p. 34).

Council Implementing Decision (2011/344/EU) of 30 May 2011 on granting Union financial assistance to Portugal (OJ L 159, 
17.6.2011, p. 88).

Council Implementing Decision (2011/682/EU) of 11 October 2011 amending Implementing Decision 2011/77/EU on grant­
ing Union financial assistance to Ireland (OJ L 269, 14.10.2011, p. 31).

Council Implementing Decision (2011/683/EU) of 11 October 2011 amending Implementing Decision 2011/344/EU on grant­
ing Union financial assistance to Portugal (OJ L 269, 14.10.2011, p. 32).

19.3.2012

EN

Official Journal of the European Union

L 79/89

CHAPTER  8 1  —  LOANS GRANTED  BY THE COMMISSION

8 1 0 

Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial coopera­
tion with Mediterranean third countries

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the 
appropriations in Chapters 22 02 and 19 08 of the statement of expenditure in Section III “Commission” to Mediterranean third 
countries.

It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean 
Member States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted 
at a time those countries had not yet joined the Union.

The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans 
which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on spe­
cial loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly 
instalments and interest on risk capital generally in annual instalments.

Legal basis

Regulation (EC) No 1638/2006 of the European Parliament and of the Council of 24 October 2006 laying down general pro­
visions establishing a European Neighbourhood and Partnership Instrument (OJ L 310, 9.11.2006, p. 1).

Reference acts

Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council,  submitted  by  the  Commission  on  21  May  2008, 
amending  Regulation  (EC)  No  1638/2006  laying  down  general  provisions  establishing  a  European  Neighbourhood  and  Part­
nership Instrument (COM(2008) 308), and in particular Article 23 thereof.

8 1 3 

Capital repayments and interest in respect of loans and risk capital granted by the Commission to developing countries in 
Latin America, Asia, the Mediterranean region and South Africa under the European Union Investment Partners operation

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  record  capital  repayments  and  interest  payment  on  loans  and  risk  capital  granted  from  the  appro­
priations in Item 19 08 01 01 of the statement of expenditure of Section III “Commission” under the European Union Invest­
ment Partners operation.

Legal basis

Regulation (EC) No 1638/2006 of the European Parliament and of the Council of 24 October 2006 laying down general pro­
visions establishing a European Neighbourhood and Partnership Instrument (OJ L 310, 9.11.2006, p. 1).

L 79/90

EN

Official Journal of the European Union

19.3.2012

CHAPTER  8 2  —  REVENUE  RESULTING  FROM  THE  EUROPEAN  UNION  GUARANTEE  FOR  BORROWING  AND  LENDING  OPERA-
TIONS  FOR THIRD COUNTRIES

8 2 7 

European Union guarantee for the borrowing programmes contracted by the Union to provide macro-financial assistance to 
third countries

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  record  any  revenue  arising  from  the  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 04 of the statement of expenditure in Section III “Commission” provided that this revenue has not been deducted 
from expenditure.

A  summary  of  borrowing  and  lending  operations,  including  debt  management,  in  capital  and  interest,  is  given  in  the  Annex
“Part II — Borrowing and lending operations” of Section III.

Legal basis

Council Decision 97/471/EC of 22 July 1997 providing macro-financial assistance for the former Yugoslav Republic of Mace­
donia (OJ L 200, 29.7.1997, p. 59).

Council Decision 97/472/EC of 22 July 1997 providing macro-financial assistance for Bulgaria (OJ L 200, 29.7.1997, p. 61).

Council  Decision  97/787/EC  of  17  November  1997  providing  exceptional  financial  assistance  for  Armenia  and  Georgia 
(OJ L 322, 25.11.1997, p. 37).

Council Decision 98/592/EC of 15 October 1998 providing supplementary macro-financial assistance for Ukraine (OJ L 284, 
22.10.1998, p. 45).

Council  Decision  1999/325/EC  of  10  May  1999  providing  macro-financial  assistance  to  Bosnia  and  Herzegovina  (OJ  L  123, 
13.5.1999, p. 57).

Council Decision 1999/731/EC of 8 November 1999 providing supplementary macro-financial assistance to Bulgaria (OJ L 294, 
16.11.1999, p. 27).

Council  Decision  1999/732/EC  of  8  November  1999  providing  supplementary  macro-financial  assistance  to  Romania 
(OJ L 294, 16.11.1999, p. 29).

Council Decision 1999/733/EC of 8 November 1999 providing supplementary macro-financial assistance to the former Yugo­
slav Republic of Macedonia (OJ L 294, 16.11.1999, p. 31).

Council Decision 2000/244/EC of 20 March 2000 amending Decision 97/787/EC providing exceptional financial assistance for 
Armenia and Georgia in order to extend it to Tajikistan (OJ L 77, 28.3.2000, p. 11).

Council  Decision  2001/549/EC  of  16  July  2001  providing  macro-financial  assistance  to  the  Federal  Republic  of  Yugoslavia 
(OJ L 197, 21.7.2001, p. 38).

Council  Decision  2002/639/EC  of  12  July  2002  providing  supplementary  macro-financial  assistance  to  Ukraine  (OJ  L  209, 
6.8.2002, p. 22).

Council  Decision  2002/882/EC  of  5  November  2002  providing  further  macro-financial  assistance  to  the  Federal  Republic  of 
Yugoslavia (OJ L 308, 9.11.2002, p. 25).

Council Decision 2002/883/EC of 5 November 2002 providing further macro-financial assistance to Bosnia and Herzegovina 
(OJ L 308, 9.11.2002, p. 28).

Council  Decision  2003/825/EC  of  25  November  2003  amending  Decision  2002/882/EC  providing  further  macro-financial 
assistance to the Federal Republic of Yugoslavia with regard to additional macro-financial assistance to Serbia and Montenegro 
(OJ L 311, 27.11.2003, p. 28).

Council  Decision  2004/580/EC  of  29  April  2004  providing  macro-financial  assistance  to  Albania  and  repealing 
Decision 1999/282/EC (OJ L 261, 6.8.2004, p. 116).

Council Decision 2007/860/EC of 10 December 2007 providing Community macro-financial assistance to Lebanon (OJ L 337, 
21.12.2007, p. 111).

19.3.2012

EN

Official Journal of the European Union

L 79/91

CHAPTER 8 2 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERA-
TIONS FOR THIRD COUNTRIES (cont’d)

8 2 8 

Guarantee for Euratom borrowings to improve the degree of efficiency and safety of nuclear power stations in the countries 
of central and eastern Europe and the Commonwealth of Independent States

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  record  any  revenue  arising  from  the  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 05 of the statement of expenditure in Section III “Commission” provided that this revenue has not been deducted 
from expenditure.

A  summary  of  borrowing  and  lending  operations,  including  debt  management,  in  capital  and  interest,  is  given  in  the  Annex
“Part II — Borrowing and lending operations” of Section III.

Legal basis

Council Decision 77/270/Euratom of 29 March 1977 empowering the Commission to issue Euratom loans for the purpose of 
contributing to the financing of nuclear power stations (OJ L 88, 6.4.1977, p. 9).

For the legal basis for Euratom loans to Member States, see also Article 8 0 1.

CHAPTER  8 3  —  REVENUE  RESULTING  FROM  THE  EUROPEAN  UNION  GUARANTEE  FOR  LOANS  GRANTED  BY  FINANCIAL 
ESTABLISHMENTS IN THIRD COUNTRIES

8 3 5 

European Union guarantee for European Investment Bank loans to third countries

Financial year 2012

Financial year 2011

Financial year 2010

p.m.

p.m.

0,—

Remarks

This  article  is  intended  to  record  any  revenue  arising  from  the  exercise  of  rights  in  connection  with  a  guarantee  under 
Item 01 04 01 06 of the statement of expenditure in Section III “Commission” provided that this revenue has not been deducted 
from expenditure.

A  summary  of  borrowing  and  lending  operations,  including  debt  management,  in  capital  and  interest,  is  given  in  the  Annex
“Part II — Borrowing and lending operations” of Section III.

Legal basis

Council Decision of 8 March 1977 (Mediterranean Protocols).

Council Regulation (EEC) No 1273/80 of 23 May 1980 on the conclusion of the Interim Protocol between the European Eco­
nomic Community and the Socialist Federal Republic of Yugoslavia on the advance implementation of Protocol 2 to the Coop­
eration Agreement (OJ L 130, 27.5.1980, p. 98).

Council Decision of 19 July 1982 (further exceptional aid for the reconstruction of Lebanon).

Council Regulation (EEC) No 3180/82 of 22 November 1982 on the conclusion of a Protocol on financial and technical coop­
eration between the European Economic Community and the Lebanese Republic (OJ L 337, 29.11.1982, p. 22).

Council Regulation (EEC) No 3183/82 of 22 November 1982 on the conclusion of a Protocol on financial and technical coop­
eration between the European Economic Community and the Republic of Tunisia (OJ L 337, 29.11.1982, p. 43).

Council Decision of 9 October 1984 (loan outside the Yugoslavia Protocol).

Council Decision 87/604/EEC of 21 December 1987 concerning the conclusion of the Second Protocol on financial coopera­
tion  between  the  European  Economic  Community  and  the  Socialist  Federal  Republic  of  Yugoslavia  (OJ  L  389,  31.12.1987, 
p. 65).

L 79/92

EN

Official Journal of the European Union

19.3.2012

CHAPTER 8 3 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL
ESTABLISHMENTS IN THIRD COUNTRIES (cont’d)

8 3 5 (cont’d)

Council  Decision  88/33/EEC  of  21  December  1987  on  the  conclusion  of  a  Protocol  on  financial  and  technical  cooperation 
between the European Economic Community and the Lebanese Republic (OJ L 22, 27.1.1988, p. 25).

Council  Decision  88/34/EEC  of  21  December  1987  on  the  conclusion  of  a  Protocol  on  financial  and  technical  cooperation 
between the European Economic Community and the Republic of Tunisia (OJ L 22, 27.1.1988, p. 33).

Council Decision 88/453/EEC of 30 June 1988 on the conclusion of a Protocol on financial and technical cooperation between 
the European Economic Community and the Kingdom of Morocco (OJ L 224, 13.8.1988, p. 32).

Council Decision 90/62/EEC of 12 February 1990 granting a Community guarantee to the European Investment Bank against 
losses under loans for projects in Hungary, Poland, Czechoslovakia, Bulgaria and Romania (OJ L 42, 16.2.1990, p. 68).

Council Decision 91/252/EEC of 14 May 1991 extending to Czechoslovakia, Bulgaria and Romania Decision 90/62/EEC grant­
ing the Community guarantee to the European Investment Bank against losses under loans for projects in Hungary and Poland 
(OJ L 123, 18.5.1991, p. 44).

Council  Decision  92/44/EEC  of  19  December  1991  on  the  conclusion  of  a  Protocol  on  financial  and  technical  cooperation 
between the European Economic Community and the Republic of Tunisia (OJ L 18, 25.1.1992, p. 34).

Council Decision 92/207/EEC of 16 March 1992 on the conclusion of a Protocol on financial and technical cooperation between 
the European Economic Community and the Arab Republic of Egypt (OJ L 94, 8.4.1992, p. 21).

Council Decision 92/208/EEC of 16 March 1992 on the conclusion of a Protocol on financial and technical cooperation between 
the European Economic Community and the Hashemite Kingdom of Jordan (OJ L 94, 8.4.1992, p. 29).

Council Decision 92/209/EEC of 16 March 1992 on the conclusion of a Protocol on financial and technical cooperation between 
the European Economic Community and the Lebanese Republic (OJ L 94, 8.4.1992, p. 37).

Council Decision 92/210/EEC of 16 March 1992 on the conclusion of a Protocol relating to financial cooperation between the 
European Economic Community and the State of Israel (OJ L 94, 8.4.1992, p. 45).

Council Regulation (EEC) No 1763/92 of 29 June 1992 concerning financial cooperation in respect of all Mediterranean non-
member countries (OJ L 181, 1.7.1992, p. 5), repealed by Regulation (EC) No 1488/96 (OJ L 189, 30.7.1996, p. 1).

Council Decision 92/548/EEC of 16 November 1992 on the conclusion of a Protocol on financial and technical cooperation 
between the European Economic Community and the Kingdom of Morocco (OJ L 352, 2.12.1992, p. 13).

Council Decision 92/549/EEC of 16 November 1992 on the conclusion of a Protocol on financial and technical cooperation 
between the European Economic Community and the Syrian Arab Republic (OJ L 352, 2.12.1992, p. 21).

Council Decision 93/115/EEC of 15 February 1993 granting a Community guarantee to the European Investment Bank against 
losses under loans for projects of mutual interest in certain third countries (OJ L 45, 23.2.1993, p. 27).

Council Decision 93/166/EEC of 15 March 1993 granting a Community guarantee to the European Investment Bank against 
losses under loans for projects in Estonia, Latvia and Lithuania (OJ L 69, 20.3.1993, p. 42).

Council Decision 93/408/EEC of 19 July 1993 on the conclusion of a Protocol on financial cooperation between the European 
Economic Community and the Republic of Slovenia (OJ L 189, 29.7.1993, p. 152).

Council Decision 93/696/EC of 13 December 1993 granting a Community guarantee to the European Investment Bank against 
losses  under  loans  for  projects  in  central  and  eastern  European  countries  (Poland,  Hungary,  the  Czech  Republic,  the  Slovak 
Republic, Romania, Bulgaria, Estonia, Latvia, Lithuania and Albania) (OJ L 321, 23.12.1993, p. 27).

19.3.2012

EN

Official Journal of the European Union

L 79/93

CHAPTER 8 3 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL
ESTABLISHMENTS IN THIRD COUNTRIES (cont’d)

8 3 5 (cont’d)

Council Decision 94/67/EC of 24 January 1994 on the conclusion of a Protocol on financial and technical cooperation between 
the European Economic Community and the Syrian Arab Republic (OJ L 32, 5.2.1994, p. 44).

Council Decision 95/207/EC of 1 June 1995 granting a Community guarantee to the European Investment Bank against losses 
under loans for projects in South Africa (OJ L 131, 15.6.1995, p. 31).

Council  Decision  95/485/EC  of  30  October  1995  on  the  conclusion  of  a  Protocol  on  financial  and  technical  cooperation 
between the European Community and the Republic of Cyprus (OJ L 278, 21.11.1995, p. 22).

Council Decision 96/723/EC of 12 December 1996 granting a Community guarantee to the European Investment Bank against 
losses under loans for projects of mutual interest in Latin American and Asian countries with which the Community has con­
cluded cooperation agreements (Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, Guatemala, Honduras, Mexico, 
Nicaragua, Panama, Paraguay, Peru, El Salvador, Uruguay and Venezuela; Bangladesh, Brunei, China, India, Indonesia, Macao, 
Malaysia, Pakistan, Philippines, Singapore, Sri Lanka, Thailand and Vietnam) (OJ L 329, 19.12.1996, p. 45).

Council Decision 97/256/EC of 14 April 1997 granting a Community guarantee to the European Investment Bank against losses 
under loans for projects outside the Community (Central and Eastern European countries, Mediterranean countries, Latin Ameri­
can  and  Asian  countries,  South  Africa,  the  former  Yugoslav  Republic  of  Macedonia  and  Bosnia  and  Herzegovina)  (OJ  L  102, 
19.4.1997, p. 33).

Council Decision 98/348/EC of 19 May 1998 granting a Community guarantee to the European Investment Bank against losses 
under  loans  for  projects  in  the  former  Yugoslav  Republic  of  Macedonia  and  amending  Decision  97/256/EC  granting  a  Com­
munity guarantee to the European Investment Bank against losses under loans for projects outside the Community (central and 
eastern  European  countries,  Mediterranean  countries,  Latin  American  and  Asian  countries  and  South  Africa)  (OJ  L  155, 
29.5.1998, p. 53).

Council Decision 98/729/EC of 14 December 1998 amending Decision 97/256/EC so as to extend the Community guarantee 
granted to the European Investment Bank to cover loans for projects in Bosnia and Herzegovina (OJ L 346, 22.12.1998, p. 54).

Council Decision 1999/786/EC of 29 November 1999 granting a Community guarantee to the European Investment Bank (EIB) 
against losses under loans for projects for the reconstruction of the earthquake-stricken areas of Turkey (OJ L 308, 3.12.1999, 
p. 35).

Council Decision 2000/24/EC of 22 December 1999 granting a Community guarantee to the European Investment Bank against 
losses under loans for projects outside the Community (central and eastern Europe, Mediterranean countries, Latin America and 
Asia and the Republic of South Africa) (OJ L 9, 13.1.2000, p. 24).

Council  Decision  2000/688/EC  of  7  November  2000  amending  Decision  2000/24/EC  so  as  to  extend  the  Community  guar­
antee granted to the European Investment Bank to cover loans for projects in Croatia (OJ L 285, 10.11.2000, p. 20).

Council Decision 2000/788/EC of 4 December 2000 amending Decision 2000/24/EC so as to establish a European Investment 
Bank special action programme in support of the consolidation and intensification of the EC-Turkey customs union (OJ L 314, 
14.12.2000, p. 27).

Council Decision 2001/777/EC of 6 November 2001 granting a Community guarantee to the European Investment Bank against 
losses under a special lending action for selected environmental projects in the Baltic Sea basin of Russia under the Northern 
Dimension (OJ L 292, 9.11.2001, p. 41).

Council  Decision  2001/778/EC  of  6  November  2001  amending  Decision  2000/24/EC  so  as  to  extend  the  Community  guar­
antee  granted  to  the  European  Investment  Bank  to  cover  loans  for  projects  in  the  Federal  Republic  of  Yugoslavia  (OJ  L  292, 
9.11.2001, p. 43).

Council Decision 2005/47/EC of 22 December 2004 amending Decision 2000/24/EC to take into account the enlargement of 
the European Union and the European Neighbourhood Policy (OJ L 21, 25.1.2005, p. 9).

Council Decision 2005/48/EC of 22 December 2004 granting a Community guarantee to the European Investment Bank against 
losses under loans for certain types of projects in Russia, Ukraine, Moldova and Belarus (OJ L 21, 25.1.2005, p. 11).

L 79/94

EN

Official Journal of the European Union

19.3.2012

CHAPTER 8 3 — REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR LOANS GRANTED BY FINANCIAL
ESTABLISHMENTS IN THIRD COUNTRIES (cont’d)

8 3 5 (cont’d)

Council Decision 2006/174/EC of 27 February 2006 amending Decision 2000/24/EC in order to include the Maldives in the 
list of countries covered, following the Indian Ocean tsunamis of December 2004 (OJ L 62, 3.3.2006, p. 26).

Council  Decision  2006/1016/EC  of  19  December  2006  granting  a  Community  guarantee  to  the  European  Investment  Bank 
against losses under loans and loan guarantees for projects outside the Community (OJ L 414, 30.12.2006, p. 95).

Decision No 633/2009/EC of the European Parliament and of the Council of 13 July 2009 granting a Community guarantee to 
the European Investment Bank against losses under loans and loan guarantees for projects outside the Community (OJ L 190, 
22.7.2009, p. 1).

Decision No 1080/2011/EU of the European Parliament and of the Council of 25 October 2011 granting an EU guarantee to 
the  European  Investment  Bank  against  losses  under  loans  and  loan  guarantees  for  projects  outside  the  Union  (OJ  L  280, 
27.10.2011, p. 1).

CHAPTER  8 5  —  REVENUE FROM  CONTRIBUTIONS BY GUARANTEE  BODIES

8 5 0 

Dividends paid by the European Investment Fund

Financial year 2012

Financial year 2011

Financial year 2010

384 000

438 717

0,—

Remarks

This article is intended to receive any dividends paid by the European Investment Fund in respect of this contribution.

Legal basis

Council  Decision  94/375/EC  of  6  June  1994  on  Community  membership  of  the  European  Investment  Fund  (OJ  L  173, 
7.7.1994, p. 12).

Council Decision 2007/247/EC of 19 April 2007 on the Community participation in the capital increase of the European Invest­
ment Fund (OJ L 107, 25.4.2007, p. 5).

19.3.2012

EN

Official Journal of the European Union

L 79/95

TITLE 9

MISCELLANEOUS REVENUE

CHAPTER  9 0  — 

  MISCELLANEOUS REVENUE

Article
Item

CHAPTER 9 0

9 0 0

Miscellaneous revenue

Heading

Financial year 2012

Financial year 2011

Financial year 2010

CHAPTER 9 0 — TOTAL

30 200 000

30 200 000

30 210 000

36 235 869,20

30 210 000

36 235 869,20

Title 9 — Total

30 200 000

30 210 000

36 235 869,20

GRAND TOTAL

129 088 042 948

126 727 133 762 127 795 326 628,52

L 79/96

EN

Official Journal of the European Union

19.3.2012

TITLE 9

MISCELLANEOUS REVENUE

CHAPTER  9 0  —  MISCELLANEOUS REVENUE

9 0 0 

Miscellaneous revenue

Financial year 2012

Financial year 2011

Financial year 2010

30 200 000

30 210 000

36 235 869,20

Remarks

This article is intended to receive miscellaneous revenue.

Parliament

Council

Commission

Court of Justice of the European Union

Court of Auditors

European Economic and Social Committee

Committee of the Regions

European Ombudsman

European Data Protection Supervisor

European External Action Service

p.m.

p.m.

30 000 000

p.m.

200 000

p.m.

p.m.

p.m.

p.m.

p.m.

Total

30 200 000’