2012/467/EU, Euratom: Definitive adoption of amending budget No 3 of the European Union for the financial year 2012
Date: 2012-07-05
Institutions: European Parliament
Subjects: amending budget, budgetary resources, financial year, general budget (EU), own resources




L_2012221EN.01000101.xml










17.8.2012   


EN


Official Journal of the European Union


L 221/1








            DEFINITIVE ADOPTION
         
of amending budget No 3 of the European Union for the financial year 2012
(2012/467/EU, Euratom)


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

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


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


Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1),


Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (2),


Having regard to the general budget of the European Union for the financial year 2012, as definitively adopted on 1 December 2011 (3),


Having regard to draft amending budget No 3 to the general budget 2012, which the Commission drew up on 16 April 2012,


Having regard to the position on draft amending budget No 3/2012, which the Council adopted on 11 June 2012,


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


Having regard to the Parliament's approval of 5 July 2012 of the Council position,

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 3 of the European Union for the financial year 2012 has been definitively adopted.




Done at Strasbourg, 5 July 2012.


The President

M. SCHULZ
            





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

(2)  
            OJ C 139, 14.6.2006, p. 1.

(3)  
            OJ L 56, 29.2.2012






DEFINITIVE ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2012

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
5








B. General statement of revenue by budget heading
15








— Revenue
15








— Title 1: Own resources
16








— Title 3: Surpluses, balances and adjustments
19










             
         

A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2012 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources


EXPENDITURE









Description


Budget 2012 (1)



Budget 2011 (2)



Change (%)










1.


Sustainable growth






55 318 662 427 


53 629 039 384 


+3,15 










2.


Preservation and management of natural resources






57 034 220 262 


55 945 938 309 


+1,95 










3.


Citizenship, freedom, security and justice






1 502 339 740 


1 738 083 206 


–13,56 










4.


EU as a global player






6 955 083 523 


7 242 528 574 


–3,97 










5.


Administration






8 277 736 996 


8 171 544 289 


+1,30 





Total expenditure
 (3)




129 088 042 948 




126 727 133 762 




+1,86 









REVENUE









Description


Budget 2012 (4)



Budget 2011 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 575 719 138 


2 083 368 232 


–24,37 




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


1 496 968 014 


4 539 394 283 


–67,02 




Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)


p.m.


p.m.


—




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


p.m.


1 814 882 000 


—





Total revenue for Titles 3 to 9




3 072 687 152 




8 437 644 515 




–63,58 





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


19 294 600 000 


16 667 000 000 


+15,77 




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


14 498 917 425 


14 125 977 050 


+2,64 




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


92 221 838 371 


87 496 512 197 


+5,40 




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



126 015 355 796 


118 289 489 247 


+6,53 





Total revenue
 (7)




129 088 042 948 




126 727 133 762 




+1,86 









TABLE 1

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











Member State


1 % of non-capped VAT base


1 % of gross national income


Capping rate (in %)


1 % of gross national income multiplied by capping rate


1 % of capped VAT base (8)



Member States whose VAT base is capped




 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


1 697 259 000 


3 858 487 000 


50


1 929 243 500 


1 697 259 000 


 




Bulgaria


180 007 000 


393 723 000 


50


196 861 500 


180 007 000 


 




CzechRepublic


706 749 000 


1 510 798 000 


50


755 399 000 


706 749 000 


 




Denmark


993 674 000 


2 543 328 000 


50


1 271 664 000 


993 674 000 


 




Germany


11 362 785 000 


27 032 865 000 


50


13 516 432 500 


11 362 785 000 


 




Estonia


76 787 000 


155 139 000 


50


77 569 500 


76 787 000 


 




Ireland


646 891 000 


1 288 774 000 


50


644 387 000 


644 387 000 


Ireland




Greece


1 008 319 000 


2 205 629 000 


50


1 102 814 500 


1 008 319 000 


 




Spain


5 387 545 000 


10 857 848 000 


50


5 428 924 000 


5 387 545 000 


 




France


9 662 949 000 


21 150 397 000 


50


10 575 198 500 


9 662 949 000 


 




Italy


5 901 930 000 


16 246 488 000 


50


8 123 244 000 


5 901 930 000 


 




Cyprus


154 750 000 


186 290 000 


50


93 145 000 


93 145 000 


Cyprus




Latvia


65 052 000 


195 565 000 


50


97 782 500 


65 052 000 


 




Lithuania


126 059 000 


313 038 000 


50


156 519 000 


126 059 000 


 




Luxembourg


228 808 000 


335 005 000 


50


167 502 500 


167 502 500 


Luxembourg




Hungary


460 966 000 


1 096 923 000 


50


548 461 500 


460 966 000 


 




Malta


45 081 000 


63 619 000 


50


31 809 500 


31 809 500 


Malta




Netherlands


2 848 613 000 


6 365 726 000 


50


3 182 863 000 


2 848 613 000 


 




Austria


1 359 963 000 


3 041 969 000 


50


1 520 984 500 


1 359 963 000 


 




Poland


1 931 300 000 


3 987 640 000 


50


1 993 820 000 


1 931 300 000 


 




Portugal


833 911 000 


1 632 634 000 


50


816 317 000 


816 317 000 


Portugal




Romania


517 803 000 


1 409 694 000 


50


704 847 000 


517 803 000 


 




Slovenia


187 721 000 


376 967 000 


50


188 483 500 


187 721 000 


 




Slovakia


227 095 000 


734 482 000 


50


367 241 000 


227 095 000 


 




Finland


877 129 000 


2 026 935 000 


50


1 013 467 500 


877 129 000 


 




Sweden


1 736 383 000 


4 116 381 000 


50


2 058 190 500 


1 736 383 000 


 




United Kingdom


8 338 523 000 


18 182 819 000 


50


9 091 409 500 


8 338 523 000 


 





Total




57 564 052 000 




131 309 163 000 



 



65 654 581 500 




57 407 772 000 



 








TABLE 2

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








Member State


1 % of capped VAT base


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


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 697 259 000 


0,300


509 177 700 




Bulgaria


180 007 000 


0,300


54 002 100 




CzechRepublic


706 749 000 


0,300


212 024 700 




Denmark


993 674 000 


0,300


298 102 200 




Germany


11 362 785 000 


0,150


1 704 417 750 




Estonia


76 787 000 


0,300


23 036 100 




Ireland


644 387 000 


0,300


193 316 100 




Greece


1 008 319 000 


0,300


302 495 700 




Spain


5 387 545 000 


0,300


1 616 263 500 




France


9 662 949 000 


0,300


2 898 884 700 




Italy


5 901 930 000 


0,300


1 770 579 000 




Cyprus


93 145 000 


0,300


27 943 500 




Latvia


65 052 000 


0,300


19 515 600 




Lithuania


126 059 000 


0,300


37 817 700 




Luxembourg


167 502 500 


0,300


50 250 750 




Hungary


460 966 000 


0,300


138 289 800 




Malta


31 809 500 


0,300


9 542 850 




Netherlands


2 848 613 000 


0,100


284 861 300 




Austria


1 359 963 000 


0,225


305 991 675 




Poland


1 931 300 000 


0,300


579 390 000 




Portugal


816 317 000 


0,300


244 895 100 




Romania


517 803 000 


0,300


155 340 900 




Slovenia


187 721 000 


0,300


56 316 300 




Slovakia


227 095 000 


0,300


68 128 500 




Finland


877 129 000 


0,300


263 138 700 




Sweden


1 736 383 000 


0,100


173 638 300 




United Kingdom


8 338 523 000 


0,300


2 501 556 900 





Total




57 407 772 000 



 



14 498 917 425 









TABLE 3

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








Member State


1 % of gross national income


Uniform rate of ‘additional base’‚ own resource


‘Additional base’ own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


3 858 487 000 


 


2 709 915 716 




Bulgaria


393 723 000 


 


276 521 897 




CzechRepublic


1 510 798 000 


 


1 061 072 706 




Denmark


2 543 328 000 


 


1 786 245 365 




Germany


27 032 865 000 


 


18 985 883 773 




Estonia


155 139 000 


 


108 958 152 




Ireland


1 288 774 000 


 


905 139 480 




Greece


2 205 629 000 


 


1 549 070 579 




Spain


10 857 848 000 


 


7 625 748 885 




France


21 150 397 000 


 


14 854 473 588 




Italy


16 246 488 000 


 


11 410 330 827 




Cyprus


186 290 000 


 


130 836 309 




Latvia


195 565 000 


0,7023260 (10)



137 350 383 




Lithuania


313 038 000 


 


219 854 724 




Luxembourg


335 005 000 


 


235 282 719 




Hungary


1 096 923 000 


 


770 397 536 




Malta


63 619 000 


 


44 681 277 




Netherlands


6 365 726 000 


 


4 470 814 838 




Austria


3 041 969 000 


 


2 136 453 900 




Poland


3 987 640 000 


 


2 800 623 225 




Portugal


1 632 634 000 


 


1 146 641 296 




Romania


1 409 694 000 


 


990 064 739 




Slovenia


376 967 000 


 


264 753 723 




Slovakia


734 482 000 


 


515 845 800 




Finland


2 026 935 000 


 


1 423 569 138 




Sweden


4 116 381 000 


 


2 891 041 376 




United Kingdom


18 182 819 000 


 


12 770 266 420 





Total




131 309 163 000 



 



92 221 838 371 









TABLE 4

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









Member State


Gross reduction


Percentage share of GNI base


GNI key applied to the gross reduction


Financing of the reduction in favour of the Netherlands and Sweden




 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


2,94


24 892 630 


24 892 630 




Bulgaria


 


0,30


2 540 063 


2 540 063 




CzechRepublic


 


1,15


9 746 757 


9 746 757 




Denmark


 


1,94


16 408 018 


16 408 018 




Germany


 


20,59


174 399 734 


174 399 734 




Estonia


 


0,12


1 000 863 


1 000 863 




Ireland


 


0,98


8 314 392 


8 314 392 




Greece


 


1,68


14 229 388 


14 229 388 




Spain


 


8,27


70 048 284 


70 048 284 




France


 


16,11


136 449 600 


136 449 600 




Italy


 


12,37


104 812 538 


104 812 538 




Cyprus


 


0,14


1 201 831 


1 201 831 




Latvia


 


0,15


1 261 667 


1 261 667 




Lithuania


 


0,24


2 019 532 


2 019 532 




Luxembourg


 


0,26


2 161 250 


2 161 250 




Hungary


 


0,84


7 076 685 


7 076 685 




Malta


 


0,05


410 431 


410 431 




Netherlands


– 678 824 017 


4,85


41 067 824 


– 637 756 193 




Austria


 


2,32


19 624 949 


19 624 949 




Poland


 


3,04


25 725 847 


25 725 847 




Portugal


 


1,24


10 532 769 


10 532 769 




Romania


 


1,07


9 094 495 


9 094 495 




Slovenia


 


0,29


2 431 964 


2 431 964 




Slovakia


 


0,56


4 738 435 


4 738 435 




Finland


 


1,54


13 076 562 


13 076 562 




Sweden


– 168 303 475 


3,13


26 556 407 


– 141 747 068 




United Kingdom


 


13,85


117 304 577 


117 304 577 





Total




– 847 127 492 




100,00




847 127 492 




0





EU GDP price deflator, in EUR (spring 2011 economic forecast):
(a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724
Lump-sum for the Netherlands: in 2012 prices:
605 000 000  EUR × [(b/a) × (d/c)] = 678 824 017  EUR
Lump-sum for Sweden: in 2012 prices:
150 000 000  EUR × [(b/a) × (d/c)] = 168 303 475  EUR








TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)







Description


Coefficient (11) (%)


Amount










1.


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






15,0054


 










2.


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






7,6164


 










3.


(1) – (2)






7,3890


 











4.



Total allocated expenditure






 



114 982 094 901 











5.


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






 


29 243 025 286 










5a.


Pre-accession expenditure






 


3 047 748 507 










5b.


Expenditure related to Article 4(1)(g)






 


26 195 276 779 










6.


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






 


85 739 069 616 










7.


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






 


4 181 273 373 










8.


United Kingdom's advantage (13)







 


319 474 318 










9.


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






 


3 861 799 055 










10.


Windfall gains deriving from traditional own resources (14)







 


61 357 780 










11.


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






 


3 800 441 275 




According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.







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


Difference in current prices


Difference in constant 2004 prices










(A)


2007 UK correction






0


0










(B)


2008 UK correction






– 301 636 064 


– 279 914 923 










(C)


2009 UK correction






–1 350 053 160 


–1 271 666 250 










(D)


2010 UK correction






–2 083 537 505 


–1 918 060 737 










(E)


2011 UK correction






–2 594 262 405 


–2 350 972 433 










(F)


2012 UK correction






n/a


n/a











(G)



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







–6 329 489 133 




–5 820 614 343 









TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 800 441 275  (Chapter 1 5)












Member State


Percentage share of GNI base


Shares without the United Kingdom


Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom


Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2


Column 4 distributed in accordance with column 3


Financing scale


Financing scale applied to the correction




 


(1)


(2)


(3)


(4)


(5)


(6) = (2) + (4) + (5)


(7)




Belgium


2,94


3,41


5,32


 


1,43


4,84


183 957 133 




Bulgaria


0,30


0,35


0,54


 


0,15


0,49


18 771 128 




CzechRepublic


1,15


1,34


2,08


 


0,56


1,90


72 028 769 




Denmark


1,94


2,25


3,50


 


0,94


3,19


121 255 644 




Germany


20,59


23,90


0,00


–17,92 


0,00


5,97


227 039 988 




Estonia


0,12


0,14


0,21


 


0,06


0,19


7 396 403 




Ireland


0,98


1,14


1,78


 


0,48


1,62


61 443 558 




Greece


1,68


1,95


3,04


 


0,82


2,77


105 155 515 




Spain


8,27


9,60


14,96


 


4,02


13,62


517 658 498 




France


16,11


18,70


29,15


 


7,84


26,53


1 008 365 814 




Italy


12,37


14,36


22,39


 


6,02


20,38


774 567 167 




Cyprus


0,14


0,16


0,26


 


0,07


0,23


8 881 558 




Latvia


0,15


0,17


0,27


 


0,07


0,25


9 323 752 




Lithuania


0,24


0,28


0,43


 


0,12


0,39


14 924 392 




Luxembourg


0,26


0,30


0,46


 


0,12


0,42


15 971 690 




Hungary


0,84


0,97


1,51


 


0,41


1,38


52 296 874 




Malta


0,05


0,06


0,09


 


0,02


0,08


3 033 098 




Netherlands


4,85


5,63


0,00


–4,22 


0,00


1,41


53 463 603 




Austria


2,32


2,69


0,00


–2,02 


0,00


0,67


25 548 480 




Poland


3,04


3,52


5,49


 


1,48


5,00


190 114 628 




Portugal


1,24


1,44


2,25


 


0,60


2,05


77 837 419 




Romania


1,07


1,25


1,94


 


0,52


1,77


67 208 537 




Slovenia


0,29


0,33


0,52


 


0,14


0,47


17 972 270 




Slovakia


0,56


0,65


1,01


 


0,27


0,92


35 017 146 




Finland


1,54


1,79


2,79


 


0,75


2,54


96 636 104 




Sweden


3,13


3,64


0,00


–2,73 


0,00


0,91


34 572 107 




United Kingdom


13,85


0,00


0,00


 


0,00


0,00


0





Total




100,00




100,00




100,00




–26,89 




26,89




100,00




3 800 441 275 





The calculations are made to 15 decimal places.

TABLE 7

Summary of financing (15) of the general budget by type of own resource and by Member State
















Member State


Traditional own resources (TOR)


VAT and GNI-based own resources, including adjustments


Total own resources (16)





Net sugar sector levies (75 %)


Net customs duties (75 %)


Total net traditional own resources (75 %)


Collection costs (25 % of gross TOR) (p.m.)


VAT-based own resource


GNI-based own resource


Reduction in favour of Netherlands and Sweden


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


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


(10)


(11) = (3) + (9)




Belgium


6 600 000 


1 754 400 000 


1 761 000 000 


587 000 000 


509 177 700 


2 709 915 716 


24 892 630 


183 957 133 


3 427 943 179 


3,21


5 188 943 179 




Bulgaria


400 000 


55 100 000 


55 500 000 


18 500 000 


54 002 100 


276 521 897 


2 540 063 


18 771 128 


351 835 188 


0,33


407 335 188 




CzechRepublic


3 400 000 


223 600 000 


227 000 000 


75 666 667 


212 024 700 


1 061 072 706 


9 746 757 


72 028 769 


1 354 872 932 


1,27


1 581 872 932 




Denmark


3 400 000 


341 500 000 


344 900 000 


114 966 667 


298 102 200 


1 786 245 365 


16 408 018 


121 255 644 


2 222 011 227 


2,08


2 566 911 227 




Germany


26 300 000 


4 012 600 000 


4 038 900 000 


1 346 299 996 


1 704 417 750 


18 985 883 773 


174 399 734 


227 039 988 


21 091 741 245 


19,76


25 130 641 245 




Estonia


0


22 300 000 


22 300 000 


7 433 333 


23 036 100 


108 958 152 


1 000 863 


7 396 403 


140 391 518 


0,13


162 691 518 




Ireland


0


198 300 000 


198 300 000 


66 100 000 


193 316 100 


905 139 480 


8 314 392 


61 443 558 


1 168 213 530 


1,09


1 366 513 530 




Greece


1 400 000 


208 300 000 


209 700 000 


69 900 000 


302 495 700 


1 549 070 579 


14 229 388 


105 155 515 


1 970 951 182 


1,85


2 180 651 182 




Spain


4 700 000 


1 358 000 000 


1 362 700 000 


454 233 334 


1 616 263 500 


7 625 748 885 


70 048 284 


517 658 498 


9 829 719 167 


9,21


11 192 419 167 




France


30 900 000 


1 710 700 000 


1 741 600 000 


580 533 333 


2 898 884 700 


14 854 473 588 


136 449 600 


1 008 365 814 


18 898 173 702 


17,71


20 639 773 702 




Italy


4 700 000 


2 193 200 000 


2 197 900 000 


732 633 334 


1 770 579 000 


11 410 330 827 


104 812 538 


774 567 167 


14 060 289 532 


13,17


16 258 189 532 




Cyprus


0


29 600 000 


29 600 000 


9 866 667 


27 943 500 


130 836 309 


1 201 831 


8 881 558 


168 863 198 


0,16


198 463 198 




Latvia


0


21 400 000 


21 400 000 


7 133 333 


19 515 600 


137 350 383 


1 261 667 


9 323 752 


167 451 402 


0,16


188 851 402 




Lithuania


800 000 


44 900 000 


45 700 000 


15 233 334 


37 817 700 


219 854 724 


2 019 532 


14 924 392 


274 616 348 


0,26


320 316 348 




Luxembourg


0


16 900 000 


16 900 000 


5 633 333 


50 250 750 


235 282 719 


2 161 250 


15 971 690 


303 666 409 


0,28


320 566 409 




Hungary


2 000 000 


118 800 000 


120 800 000 


40 266 667 


138 289 800 


770 397 536 


7 076 685 


52 296 874 


968 060 895 


0,91


1 088 860 895 




Malta


0


12 400 000 


12 400 000 


4 133 333 


9 542 850 


44 681 277 


410 431 


3 033 098 


57 667 656 


0,05


70 067 656 




Netherlands


7 300 000 


2 107 700 000 


2 115 000 000 


705 000 000 


284 861 300 


4 470 814 838 


– 637 756 193 


53 463 603 


4 171 383 548 


3,91


6 286 383 548 




Austria


3 200 000 


180 700 000 


183 900 000 


61 300 000 


305 991 675 


2 136 453 900 


19 624 949 


25 548 480 


2 487 619 004 


2,33


2 671 519 004 




Poland


12 800 000 


406 800 000 


419 600 000 


139 866 667 


579 390 000 


2 800 623 225 


25 725 847 


190 114 628 


3 595 853 700 


3,37


4 015 453 700 




Portugal


200 000 


149 300 000 


149 500 000 


49 833 334 


244 895 100 


1 146 641 296 


10 532 769 


77 837 419 


1 479 906 584 


1,39


1 629 406 584 




Romania


1 000 000 


120 900 000 


121 900 000 


40 633 333 


155 340 900 


990 064 739 


9 094 495 


67 208 537 


1 221 708 671 


1,14


1 343 608 671 




Slovenia


0


76 600 000 


76 600 000 


25 533 333 


56 316 300 


264 753 723 


2 431 964 


17 972 270 


341 474 257 


0,32


418 074 257 




Slovakia


1 400 000 


122 000 000 


123 400 000 


41 133 334 


68 128 500 


515 845 800 


4 738 435 


35 017 146 


623 729 881 


0,58


747 129 881 




Finland


800 000 


165 600 000 


166 400 000 


55 466 667 


263 138 700 


1 423 569 138 


13 076 562 


96 636 104 


1 796 420 504 


1,68


1 962 820 504 




Sweden


2 600 000 


527 200 000 


529 800 000 


176 600 000 


173 638 300 


2 891 041 376 


– 141 747 068 


34 572 107 


2 957 504 715 


2,77


3 487 304 715 




United Kingdom


9 500 000 


2 992 400 000 


3 001 900 000 


1 000 633 334 


2 501 556 900 


12 770 266 420 


117 304 577 


–3 800 441 275 


11 588 686 622 


10,86


14 590 586 622 





Total




123 400 000 




19 171 200 000 




19 294 600 000 




6 431 533 333 




14 498 917 425 




92 221 838 371 




0




0




106 720 755 796 




100,00




126 015 355 796 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING


REVENUE










Title


Heading


Budget 2012


Amending budget No. 3/2012


New amount




1


OWN RESOURCES


127 512 323 810 


–1 496 968 014 


126 015 355 796 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 496 968 014 


1 496 968 014 




4


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


1 312 344 852 


 


1 312 344 852 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


59 790 286 


 


59 790 286 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


50 000 000 


 


50 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


384 000 


 


384 000 




9


MISCELLANEOUS REVENUE


30 200 000 


 


30 200 000 




 



Total




129 088 042 948 



 



129 088 042 948 






TITLE 1


OWN RESOURCES










Title
Chapter


Heading


Budget 2012


Amending budget No. 3/2012


New amount




1 1


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


123 400 000 


 


123 400 000 




1 2


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


19 171 200 000 


 


19 171 200 000 




1 3


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


14 498 917 425 


 


14 498 917 425 




1 4


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


93 718 806 385 


–1 496 968 014 


92 221 838 371 




1 5


CORRECTION OF BUDGETARY IMBALANCES


0


 


0




1 6


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


0


 


0




 



Title 1 — Total




127 512 323 810 




–1 496 968 014 




126 015 355 796 






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










Title
Chapter
Article
Item


Heading


Budget 2012


Amending budget No. 3/2012


New amount




1 4


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


 


 


 






1 4 0






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




93 718 806 385 


–1 496 968 014 


92 221 838 371 




 



Chapter 1 4 — Total




93 718 806 385 




–1 496 968 014 




92 221 838 371 








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









Budget 2012


Amending budget No. 3/2012


New amount




93 718 806 385 


–1 496 968 014 


92 221 838 371 





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 0,7023 %.

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


Amending budget No. 3/2012


New amount




Belgium


2 753 903 748 


–43 988 032 


2 709 915 716 




Bulgaria


281 010 470 


–4 488 573 


276 521 897 




CzechRepublic


1 078 296 305 


–17 223 598 


1 061 072 706 




Denmark


1 815 240 147 


–28 994 783 


1 786 245 365 




Germany


19 294 067 399 


– 308 183 629 


18 985 883 773 




Estonia


110 726 788 


–1 768 636 


108 958 152 




Ireland


919 831 931 


–14 692 451 


905 139 480 




Greece


1 574 215 481 


–25 144 902 


1 549 070 579 




Spain


7 749 531 954 


– 123 783 068 


7 625 748 885 




France


15 095 595 129 


– 241 121 542 


14 854 473 588 




Italy


11 595 546 179 


– 185 215 352 


11 410 330 827 




Cyprus


132 960 077 


–2 123 767 


130 836 309 




Latvia


139 579 889 


–2 229 506 


137 350 383 




Lithuania


223 423 461 


–3 568 737 


219 854 724 




Luxembourg


239 101 888 


–3 819 168 


235 282 719 




Hungary


782 902 822 


–12 505 286 


770 397 536 




Malta


45 406 555 


– 725 278 


44 681 277 




Netherlands


4 543 386 226 


–72 571 388 


4 470 814 838 




Austria


2 171 133 356 


–34 679 455 


2 136 453 900 




Poland


2 846 083 644 


–45 460 419 


2 800 623 225 




Portugal


1 165 253 865 


–18 612 569 


1 146 641 296 




Romania


1 006 135 718 


–16 070 979 


990 064 739 




Slovenia


269 051 272 


–4 297 549 


264 753 723 




Slovakia


524 219 139 


–8 373 338 


515 845 800 




Finland


1 446 676 869 


–23 107 732 


1 423 569 138 




Sweden


2 937 969 485 


–46 928 109 


2 891 041 376 




United Kingdom


12 977 556 588 


– 207 290 168 


12 770 266 420 





Article 1 4 0 — Total



93 718 806 385 


–1 496 968 014 


92 221 838 371 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Title
Chapter


Heading


Budget 2012


Amending budget No. 3/2012


New amount




3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR


p.m.


1 496 968 014 


1 496 968 014 




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


p.m.


 


p.m.




3 2


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


p.m.


 


p.m.




3 4


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


p.m.


 


p.m.




3 5


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


p.m.


 


p.m.




3 6


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


p.m.


 


p.m.




 



Title 3 — Total




p.m.




1 496 968 014 




1 496 968 014 






CHAPTER 3 0 —   SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR










Title
Chapter
Article
Item


Heading


Budget 2012


Amending budget No. 3/2012


New amount




3 0


SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR


 


 


 






3 0 0






Surplus available from the preceding financial year




p.m.


1 496 968 014 


1 496 968 014 






3 0 2






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




p.m.


 


p.m.




 



Chapter 3 0 — Total




p.m.




1 496 968 014 




1 496 968 014 








                                       3 0 0Surplus available from the preceding financial year









Budget 2012


Amending budget No. 3/2012


New amount




p.m.


1 496 968 014 


1 496 968 014 





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 accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget 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 system 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.


(1)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(2)  The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

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

(4)  The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1/2012 to No 3/2012.

(5)  The figures in this column correspond to those in the 2011 budget (OJ L 68, 15.3.2011, p. 1) plus Amending Budget No 1/2011 to Amending Budget No 7/2011.

(6)  The own resources for the 2012 budget are determined on the basis of the budget forecasts adopted at the 151st meeting of the Advisory Committee on Own Resources on 17 May 2011.

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

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

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

(10)  Calculation of rate: (92 221 838 371) / (131 309 163 000) = 0,702325993586601.

(11)  Rounded percentages.

(12)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2010, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2010 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

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

(14)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); 126 015 355 796 + 3 072 687 152 = 129 088 042 948 = 129 088 042 948).

(16)  Total own resources as percentage of GNI: (126 015 355 796) / (13 130 916 300 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.