DRAFT AMENDING BUDGET NO. 4/2015
Date: 2015-04-15
Institutions: European Union
Subjects: general budget

DRAFT AMENDING BUDGET NO. 4/2015 

SECTION III — COMMISSION 

EXPENDITURE — EXPENDITURE 

Figures 

Title 

Heading 

Budget 2015 

Draft amending budget No. 
4/2015 

New amount 

Commitments 

Payments 

Commitments 

Payments 

Commitments 

Payments 

44 658 600 230  40 720 763 984 

66 505 850 

66 505 850  44 725 106 080  40 787 269 834 

01 

02 

03 

04 

05 

06 

07 

08 

09 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

40 

EN 

Economic and financial affairs 

Enterprise and industry 

Competition 

371 022 341 

459 000 044   

2 535 531 735 

2 266 389 455   

97 651 538 

97 651 538   

Employment, social affairs and inclusion 

14 959 653 763  10 929 478 715   

Agriculture and rural development 

61 956 162 610  54 942 151 061   

Mobility and transport 

Environment 

Research and innovation 

Communications networks, content and 
technology 

Direct research 

Maritime affairs and fisheries 

Reserves(40 02 41) 

Internal market and services 

Regional and urban policy 

Taxation and customs union 

Education and culture 

Communication 

Health and consumer protection 

Home affairs 

Foreign policy instruments 

Trade 

Development and cooperation 

Enlargement 

3 281 291 171 

2 056 297 929   

431 362 730 

397 271 217   

6 699 218 471 

5 987 288 220   

1 727 107 636 

1 726 822 969   

403 970 215 

402 052 368   

1 735 002 311 
87 802 756 
1 822 805 067 
119 361 070 

918 939 442   
87 802 756 
1 006 742 198 
115 369 982   

161 232 912 

137 132 884   

2 917 681 891 

2 661 096 749   

244 938 742 

239 530 719   

615 740 887 

567 183 072   

1 381 914 051 

972 070 083   

759 243 944 

577 841 739   

115 119 115 

123 790 917   

5 022 821 461 

4 307 721 853   

1 524 362 721 

975 768 540   

Humanitarian aid and civil protection( 

1 018 951 102 

998 541 483   

Fight against fraud 

79 759 600 

76 054 787   

Commission’s policy coordination and legal 
advice 

Commission’s administration 

Budget 

Audit 

Statistics 

191 983 721 

191 983 721   

997 048 573 

991 791 094   

70 488 939 

70 488 939   

11 936 916 

11 936 916   

134 393 726 

116 198 129   

Pensions and related expenditure 

1 567 119 435 

1 567 119 435   

Language services 

Energy 

Justice 

Climate action 

Reserves 

389 488 765 

389 488 765   

1 063 846 790 

1 035 180 268   

209 146 382 

194 915 117   

127 447 895 

84 247 010   

553 167 756 

237 802 756   

1 

371 022 341 

459 000 044 

2 535 531 735 

2 266 389 455 

97 651 538 

97 651 538 

14 959 653 763  10 929 478 715 

61 956 162 610  54 942 151 061 

3 281 291 171 

2 056 297 929 

431 362 730 

397 271 217 

6 699 218 471 

5 987 288 220 

1 727 107 636 

1 726 822 969 

403 970 215 

402 052 368 

1 735 002 311 
87 802 756 
1 822 805 067 
119 361 070 

918 939 442 
87 802 756 
1 006 742 198 
115 369 982 

161 232 912 

137 132 884 

2 917 681 891 

2 661 096 749 

244 938 742 

239 530 719 

615 740 887 

567 183 072 

1 381 914 051 

972 070 083 

759 243 944 

577 841 739 

115 119 115 

123 790 917 

5 022 821 461 

4 307 721 853 

1 524 362 721 

975 768 540 

1 018 951 102 

998 541 483 

79 759 600 

76 054 787 

191 983 721 

191 983 721 

997 048 573 

991 791 094 

70 488 939 

70 488 939 

11 936 916 

11 936 916 

134 393 726 

116 198 129 

1 567 119 435 

1 567 119 435 

389 488 765 

389 488 765 

1 063 846 790 

1 035 180 268 

209 146 382 

194 915 117 

127 447 895 

84 247 010 

553 167 756 

237 802 756 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Title 

Heading 

Budget 2015 

Draft amending budget No. 
4/2015 

New amount 

Commitments 

Payments 

Commitments 

Payments 

Commitments 

Payments 

Total 

Of which Reserves: 40 02 41 

158 133 771 
145 

87 802 756 

137 547 361 
900 

87 802 756 

66 505 850 

66 505 850 

158 200 276 
995 

87 802 756 

137 613 867 
750 

87 802 756 

TITLE 13 — REGIONAL AND URBAN POLICY 

Figures 

Title 
Chapter 

13 01 

13 03 

Heading 

FF 

Budget 2015 

Draft amending budget No. 
4/2015 

New amount 

Commitments 

Payments 

Commitments 

Payments 

Commitments 

Payments 

Administrative expenditure of the ‘Regional and 
urban policy’ policy area 

European Regional Development Fund and other 
regional operations 

13 04 

Cohesion Fund (CF) 

13 05 

Instrument for Pre-Accession Assistance — 
Regional development and regional and territorial 
cooperation 

84 553 764 

84 553 764   

34 291 712 
233 

10 197 251 
052 

27 458 195 

038   

12 580 725 

983   

1 

84 553 764 

84 553 764 

34 291 712 
233 

10 197 251 
052 

27 458 195 
038 

12 580 725 
983 

35 083 181 

420 564 231   

35 083 181 

420 564 231 

13 06 

Solidarity Fund 

9 

50 000 000 

176 724 968 

66 505 850 

66 505 850 

116 505 850 

243 230 818 

Title 13 — Total   

44 658 600 
230 

40 720 763 
984 

66 505 850 

66 505 850 

44 725 106 
080 

40 787 269 
834 

CHAPTER 13 06 — SOLIDARITY FUND 

Figures 

Title Chapter 
Article Item 

13 06 

13 06 01 

13 06 02 

Heading 

FF 

Budget 2015 

Draft amending budget No. 
4/2015 

New amount 

Commitments 

Payments  Commitments 

Payments  Commitments 

Payments 

Solidarity Fund 

Assistance to Member States in the event of a 
major natural disaster with serious repercussions 
on living conditions, the natural environment or 
the economy 

Assistance to countries negotiating for accession 
in the event of a major natural disaster with 
serious repercussions on living conditions, the 
natural environment or the economy 

9 

50 000 000 

116 500 363 

66 505 850 

66 505 850 

116 505 850 

183 006 213 

9 

p.m. 

60 224 605   

p.m. 

60 224 605 

Chapter 13 06 — Total   

50 000 000 

176 724 968 

66 505 850 

66 505 850 

116 505 850 

243 230 818 

Article 13 06 01 — Assistance to Member States in the event of a major natural disaster with serious 
repercussions on living conditions, the natural environment or the economy 

Figures 

Budget 2015 

Draft amending budget No. 4/2015 

New amount 

Commitments 

Payments 

Commitments 

Payments 

Commitments 

Payments 

50 000 000 

116 500 363 

66 505 850 

66 505 850 

116 505 850 

183 006 213 

Remarks 

This article is intended to record appropriations resulting from the mobilisation of the European Union Solidarity Fund in the event of 
major  disasters  in  the  Member  States.  Assistance  should  be  provided  mainly  in  connection  with  natural  disasters,  but  may  also  be 

EN 

2 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided, where warranted by the urgency of the situation, to the Member States concerned, with a deadline being laid down for use 
of the financial assistance awarded and provision being made for beneficiary states to substantiate the use made of the assistance they 
receive. Assistance received which is subsequently offset by third-party payments, under the ‘polluter pays’ principle, for example, or 
received in excess of the final valuation of damage should be recovered. 

With the exception of the advance payment, the allocation of the appropriations will be decided on in an amending budget with the 
sole purpose of mobilising the European Union Solidarity Fund. 

Legal basis 

Regulation (EU) No 661/2014 of the European Parliament and of the Council of 15 May 2014 amending Council Regulation (EC) No 
2012/2002 establishing the European Union Solidarity Fund (OJ L 189, 27.6.2014, p. 143). 

Reference acts 

Interinstitutional  Agreement  of  17 May 2006  between  the  European  Parliament,  the  Council  and  the  Commission  on  budgetary 
discipline and sound financial management (OJ C 139, 14.6.2006, p. 1). 

VOLUME 1 - TOTAL REVENUE 

A. INTRODUCTION AND FINANCING OF THE GENERAL 
BUDGET 

FINANCING OF THE GENERAL BUDGET 

Appropriations to be covered during the financial year 2015 pursuant to Article 1 of Council Decision 
2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources 

Description 

Budget 20151 

Budget 20142 

Change (%) 

EXPENDITURE 

1. Smart and inclusive growth 

2. Sustainable growth: natural resources 

3. Security and citizenship 

4. Global Europe 

5. Administration 

6. Compensation 

Special instruments 

66 922 960 910 

65 300 076 773 

55 998 594 804 

56 443 752 595 

1 859 513 795 

7 422 489 907 

8 658 756 179 

p.m. 

 418 230 818 

1 665 510 850 

6 840 903 616 

8 405 389 881 

 28 600 000 

 350 000 000 

Total expenditure3 

141 280 546 413 

139 034 233 715 

REVENUE 

+ 2,49 

– 0,79 

+ 11,65 

+ 8,50 

+ 3,01 

— 

+ 19,49 

+ 1,62 

Description 

Budget 20154 

Budget 20145 

Change (%) 

1 The  figures  in  this  column  correspond  to  those  in  the  2015  budget  (OJ  L  69,  13.3.2015)  plus  Draft  Amending  budgets  No  1  to 

4/2015. 

2The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 

7/2014. 

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’. 

EN 

3 

EN 

 
 
 
 
                                                 
Miscellaneous revenue (Titles 4 to 9) 

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

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) 

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

1 575 497 557 

1 434 557 708 

5 545 428 277 

1 005 406 925 

p.m. 

p.m. 

p.m. 

4 095 463 000 

Total revenue for Titles 3 to 9 

3 010 055 265 

10 646 298 202 

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

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

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

16 825 900 000 

18 264 479 250 

16 084 600 000 

17 689 735 350 

103 180 111 898 

94 613 600 163 

Appropriations to be covered by the own resources referred to in Article 2 of Decision 
2007/436/EC, Euratom6 
Total revenue 7 

138 270 491 148 

128 387 935 513 

141 280 546 413 

139 034 233 715 

– 71,59 

+ 42,68 

— 

— 

– 71,73 

+ 4,61 

+ 3,25 

+ 9,05 

+ 7,70 

+ 1,62 

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 

Capping rate (in %) 

1 % of non-capped 
VAT base  

1 % of gross 
national income 

1 % of gross 
national income 
multiplied by 
capping rate  

1 % of capped VAT 
base8 

Member States 
whose VAT base is 
capped 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

1 720 407 000 

4 052 264 000 

 201 270 000 

 414 927 000 

 618 215 000 

1 405 091 000 

1 045 978 000 

2 742 029 000 

12 873 205 000 

30 055 584 000 

 92 227 000 

 198 736 000 

 660 326 000 

1 491 005 000 

 717 672 000 

1 845 174 000 

4 867 873 000 

10 536 508 000 

9 943 171 000 

22 043 072 000 

 268 216 000 

 430 366 000 

6 158 442 000 

16 160 696 000 

 107 472 000 

 94 889 000 

 146 760 000 

 267 324 000 

 403 363 000 

 53 058 000 

 158 300 000 

 262 878 000 

 372 032 000 

 333 256 000 

 993 883 000 

 73 886 000 

2 797 149 000 

6 403 499 000 

1 543 536 000 

3 334 038 000 

1 818 157 000 

4 097 085 000 

 775 256 000 

1 690 835 000 

 563 787 000 

1 537 681 000 

 179 922 000 

 238 229 000 

 357 193 000 

 756 777 000 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

2 026 132 000 

1 720 407 000   

 207 463 500 

 702 545 500 

 201 270 000   

 618 215 000   

1 371 014 500 

1 045 978 000   

15 027 792 000 

12 873 205 000   

 99 368 000 

 745 502 500 

 922 587 000 

 92 227 000   

 660 326 000   

 717 672 000   

5 268 254 000 

4 867 873 000   

11 021 536 000 

9 943 171 000   

 215 183 000 

 215 183 000  Croatia 

8 080 348 000 

6 158 442 000   

 79 150 000 

 131 439 000 

 186 016 000 

 166 628 000 

 496 941 500 

 36 943 000 

 79 150 000  Cyprus 

 94 889 000   

 146 760 000   

 166 628 000  Luxembourg 

 403 363 000   

 36 943 000  Malta 

3 201 749 500 

2 797 149 000   

1 667 019 000 

1 543 536 000   

2 048 542 500 

1 818 157 000   

 845 417 500 

 768 840 500 

 178 596 500 

 378 388 500 

 775 256 000   

 563 787 000   

 178 596 500  Slovenia 

 238 229 000   

4 The  figures  in  this  column  correspond  to  those  in  the  2015  budget  (OJ  L  69,  13.3.2015)  plus  Draft  Amending  budgets  No  1  to 

4/2015. 

5The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014, p. 1) plus amending budgets No 1/2014 to No 

7/2014. 

6The  own  resources  for  the  2015  budget  are  determined  on  the  basis  of  the  budget  forecasts  adopted  at  the  160th  meeting  of  the 

Advisory Committee on Own Resources on 19 May 2014. 

7The  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. 

EN 

4 

EN 

 
                                                                                                                                                                                     
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 
base8 

Member States 
whose VAT base is 
capped 

Finland 

Sweden 

United Kingdom 

 946 116 000 

2 037 361 000 

1 940 367 000 

4 508 252 000 

10 038 702 000 

21 460 858 000 

 50 

 50 

 50 

1 018 680 500 

 946 116 000   

2 254 126 000 

1 940 367 000   

10 730 429 000 

10 038 702 000   

Total 

61 081 089 000 

139 753 266 000    

69 876 633 000 

60 881 597 500    

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

TABLE 2 

Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

(1) 

1 720 407 000 

 201 270 000 

 618 215 000 

1 045 978 000 

12 873 205 000 

 92 227 000 

 660 326 000 

 717 672 000 

4 867 873 000 

9 943 171 000 

 215 183 000 

6 158 442 000 

 79 150 000 

 94 889 000 

 146 760 000 

 166 628 000 

 403 363 000 

 36 943 000 

2 797 149 000 

1 543 536 000 

1 818 157 000 

 775 256 000 

 563 787 000 

 178 596 500 

 238 229 000 

 946 116 000 

1 940 367 000 

10 038 702 000 

(2) 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

0,300 

Total 

60 881 597 500    

TABLE 3 

VAT-based own resource at 
uniform rate 

(3) = (1) × (2) 

 516 122 100 

 60 381 000 

 185 464 500 

 313 793 400 

3 861 961 500 

 27 668 100 

 198 097 800 

 215 301 600 

1 460 361 900 

2 982 951 300 

 64 554 900 

1 847 532 600 

 23 745 000 

 28 466 700 

 44 028 000 

 49 988 400 

 121 008 900 

 11 082 900 

 839 144 700 

 463 060 800 

 545 447 100 

 232 576 800 

 169 136 100 

 53 578 950 

 71 468 700 

 283 834 800 

 582 110 100 

3 011 610 600 

18 264 479 250 

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) 
1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

EN 

(1) 

4 052 264 000   

 414 927 000   

1 405 091 000   

2 742 029 000   

30 055 584 000   

 198 736 000   

1 491 005 000   

5 

(2) 

(3) = (1) × (2) 

2 991 794 503 

 306 341 422 

1 037 381 456 

2 024 445 418 

22 190 096 940 

 146 727 181 

1 100 811 932 

EN 

 
 
Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

Member State 

1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate 

1 845 174 000   

10 536 508 000   

22 043 072 000   

 430 366 000   

16 160 696 000   

 158 300 000   

 262 878 000 

 372 032 000   

 333 256 000   

 993 883 000   

 73 886 000   

6 403 499 000   

3 334 038 000   

4 097 085 000   

1 690 835 000   

1 537 681 000   

 357 193 000   

 756 777 000   

2 037 361 000   

4 508 252 000   

21 460 858 000   

Total 

139 753 266 000   

TABLE 4 

0,7383020 9 

1 362 295 603 

7 779 124 636 

16 274 443 529 

 317 740 067 

11 931 473 728 

 116 873 202 

 194 083 346 

 274 671 959 

 246 043 562 

 733 785 779 

 54 550 180 

4 727 715 940 

2 461 526 831 

3 024 885 935 

1 248 346 815 

1 135 272 915 

 263 716 296 

 558 729 952 

1 504 187 644 

3 328 451 342 

15 844 593 785 

103 180 111 898 

Correction of budgetary imbalances for the United Kingdom for the year 2014 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5) 

Description 

Coefficient10 (%) 

Amount 

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

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

3. (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure11 
6. Enlargement-adjusted total allocated expenditure = (4) – (5) 

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage12 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources 13 
11. Correction for the United Kingdom = (9) – (10)  

16,2167   

5,9238   

10,2929   

126 118 882 798 

29 283 982 122 

96 834 900 676 

6 578 286 401 

1 119 838 248 

5 458 448 153 

 25 084 566 

5 433 363 587 

9Calculation of rate: (103 180 111 898) / (139 753 266 000) = 0,738301972119922. 
10 Rounded percentages. 
11 The amount of enlargement-related expenditure corresponds to total allocated expenditure in the ten Member States which joined 
the Union on 1 May 2004 and the two Member States  which joined the  Union on 1 January 2007, except for agricultural 
direct payments and  market-related expenditure as  well as that part of rural development expenditure originating  from the 
EAGGF, Guarantee Section.  This amount is deducted from  total allocated expenditure  to ensure that expenditure  which is 
unabated before enlargement remains so after enlargement. 

12 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. 

13 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). 

EN 

6 

EN 

 
 
 
 
 
 
 
 
                                                 
TABLE 5 

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 433 363 587 (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 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

2,90 

0,30 

1,01 

1,96 

21,51 

0,14 

1,07 

1,32 

7,54 

15,77 

0,31 

11,56 

0,11 

0,19 

0,27 

0,24 

0,71 

0,05 

4,58 

2,39 

2,93 

1,21 

1,10 

0,26 

0,54 

1,46 

3,23 

United Kingdom 

Total 

15,36 

100,00 

The calculations are made to 15 decimal places. 

3,43 

0,35 

1,19 

2,32 

25,41 

0,17 

1,26 

1,56 

8,91 

18,63 

0,36 

13,66 

0,13 

0,22 

0,31 

0,28 

0,84 

0,06 

5,41 

2,82 

3,46 

1,43 

1,30 

0,30 

0,64 

1,72 

3,81 

0,00 

5,48    

0,56    

1,90    

3,71    

0,00 

0,27    

2,02    

2,49    

14,24    

29,79    

0,58    

21,84    

0,21    

0,36    

0,50    

0,45    

1,34    

0,10    

0,00 

0,00 

5,54    

2,29    

2,08    

0,48    

1,02    

2,75    

0,00 

0,00    

- 19,06 

- 4,06 

- 2,11 

- 2,86 

1,54 

0,16 

0,53 

1,04 

0,00 

0,08 

0,57 

0,70 

4,00 

8,37 

0,16 

6,13 

0,06 

0,10 

0,14 

0,13 

0,38 

0,03 

0,00 

0,00 

1,56 

0,64 

0,58 

0,14 

0,29 

0,77 

0,00 

0,00 

4,96 

0,51 

1,72 

3,36 

6,35 

0,24 

1,83 

2,26 

 269 708 378 

 27 616 485 

 93 519 281 

 182 502 472 

 345 125 522 

 13 227 362 

 99 237 498 

 122 810 085 

12,91 

 701 283 156 

27,00  1 467 130 770 

0,53 

 28 644 066 

19,80  1 075 614 795 

0,19 

0,32 

0,46 

0,41 

1,22 

0,09 

1,35 

0,70 

5,02 

2,07 

1,88 

0,44 

0,93 

2,50 

0,95 

0,00 

 10 536 045 

 17 496 491 

 24 761 503 

 22 180 671 

 66 150 323 

 4 917 664 

 73 530 793 

 38 284 453 

 272 691 550 

 112 537 674 

 102 344 134 

 23 773 857 

 50 369 151 

 135 601 563 

 51 767 845 

0  

100,00 

100,00 

- 28,09 

28,09 

100,00  5 433 363 587 

TABLE 6 
Summary of financing14 of the general budget by type of own resource and by Member State 

Traditional own resources (TOR) 

VAT and GNI-based own resources, including adjustments 

Member 
State 

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  

United 
Kingdom 
correction 

Total 
‘national 
contributions
’ 

Share in total 
‘national 
contributions
’ (%) 

Total own 
resources 15 

(1) 

(2) 

(3) = (1) + 

(4) 

(5) 

(6) 

(7) 

(8) = (5) + 

(9) 

(10) = (3) + 

14 p.m. (own resources + other revenue = total revenue = total expenditure); (138 270 491 148 + 3 010 055 265 = 141 280 546 413 = 

141 280 546 413). 

15 Total  own  resources  as  percentage  of  GNI:  (138  270  491  148)  /  (13 975 326 600 000)  =  0,99  %;  own  resources  ceiling  as 

percentage of GNI: 1,23 %. 

EN 

7 

EN 

 
  
                                                 
Bulgaria 

Czech 
Republic 

Estonia 

Ireland 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Belgium 

 6 600 000 

1 502 800 
000 

1 509 400 
000 

 503 133 333   516 122 100 

2 991 794 

503   269 708 378 

(2) 

(6) + (7) 

3 777 624 
981 

(8) 

5 287 024 
981 

3,11 

 400 000 

 62 900 000 

 63 300 000 

 21 100 000 

 60 381 000   306 341 422 

 27 616 485   394 338 907 

0,32   457 638 907 

 3 400 000   176 200 000   179 600 000 

 59 866 667   185 464 500 

Denmark 

 3 400 000   325 000 000   328 400 000   109 466 667   313 793 400 

Germany 

 26 300 000 

3 525 500 
000 

3 551 800 
000 

1 183 933 
329 

3 861 961 
500 

22 190 096 

940   345 125 522 

0  

 24 500 000 

 24 500 000 

 8 166 667 

 27 668 100   146 727 181 

 13 227 362   187 622 643 

0,15   212 122 643 

1 037 381 
456 

2 024 445 

 93 519 281 

418   182 502 472 

1 316 365 
237 

2 520 741 
290 

26 397 183 
962 

1,08 

2,08 

21,74 

1 495 965 
237 

2 849 141 
290 

29 948 983 
962 

1 100 811 
932 

1 362 295 

 99 237 498 

603   122 810 085 

7 779 124 

636   701 283 156 

1 398 147 
230 

1 700 407 
288 

9 940 769 
692 

16 274 443 
529 

1 467 130 
770 

20 724 525 
599 

1,15 

1,40 

8,19 

17,07 

1 635 547 
230 

1 813 607 
288 

11 044 969 
692 

22 243 925 
599 

0    237 400 000   237 400 000 

 79 133 333   198 097 800 

Greece 

 1 400 000   111 800 000   113 200 000 

 37 733 334   215 301 600 

Spain 

 4 700 000 

 30 900 000 

1 099 500 
000 

1 488 500 
000 

1 104 200 
000 

1 519 400 
000 

 368 066 667 

 506 466 667 

1 460 361 
900 

2 982 951 
300 

 1 700 000 

 36 100 000 

 37 800 000 

 12 600 000 

 64 554 900   317 740 067 

 28 644 066   410 939 033 

0,34   448 739 033 

 4 700 000 

1 481 900 
000 

1 486 600 
000 

 495 533 334 

1 847 532 
600 

11 931 473 
728 

1 075 614 
795 

14 854 621 
123 

12,23 

16 341 221 
123 

0  

0  

 15 100 000 

 15 100 000 

 5 033 333 

 23 745 000   116 873 202 

 10 536 045   151 154 247 

0,12   166 254 247 

 23 500 000 

 23 500 000 

 7 833 333 

 28 466 700   194 083 346 

 17 496 491   240 046 537 

0,20   263 546 537 

Lithuania 

 800 000 

 57 600 000 

 58 400 000 

 19 466 667 

 44 028 000   274 671 959 

 24 761 503   343 461 462 

0,28   401 861 462 

Luxembourg 

0  

 12 300 000 

 12 300 000 

 4 100 000 

 49 988 400   246 043 562 

 22 180 671   318 212 633 

0,26   330 512 633 

Hungary 

 2 100 000 

 89 300 000 

 91 400 000 

 30 466 667   121 008 900 

 733 785 779 

 66 150 323   920 945 002 

0,76 

1 012 345 
002 

Malta 

0  

 9 200 000 

 9 200 000 

 3 066 667 

 11 082 900 

 54 550 180 

 4 917 664 

 70 550 744 

0,06 

 79 750 744 

Netherlands 

 7 200 000 

2 054 200 
000 

2 061 400 
000 

 687 133 333   839 144 700 

Austria 

 3 200 000   180 600 000   183 800 000 

 61 266 667   463 060 800 

Poland 

 12 800 000   398 300 000   411 100 000   137 033 334   545 447 100 

Portugal 

 100 000   131 700 000   131 800 000 

 43 933 333   232 576 800 

Romania 

 900 000   111 100 000   112 000 000 

 37 333 333   169 136 100 

4 727 715 
940 

2 461 526 
831 

3 024 885 

 73 530 793 

 38 284 453 

935   272 691 550 

1 248 346 

815   112 537 674 

1 135 272 

915   102 344 134 

5 640 391 
433 

2 962 872 
084 

3 843 024 
585 

1 593 461 
289 

1 406 753 
149 

4,64 

2,44 

3,16 

1,31 

1,16 

7 701 791 
433 

3 146 672 
084 

4 254 124 
585 

1 725 261 
289 

1 518 753 
149 

0  

 62 600 000 

 62 600 000 

 20 866 667 

 53 578 950   263 716 296 

 23 773 857   341 069 103 

0,28   403 669 103 

 1 300 000 

 96 900 000 

 98 200 000 

 32 733 333 

 71 468 700   558 729 952 

 50 369 151   680 567 803 

0,56   778 767 803 

 700 000   124 300 000   125 000 000 

 41 666 667   283 834 800 

Sweden 

 2 600 000   478 700 000   481 300 000   160 433 334   582 110 100 

1 504 187 

644   135 601 563 

3 328 451 
342 

 51 767 845 

1 923 624 
007 

3 962 329 
287 

United 
Kingdom 

 9 500 000 

2 783 700 
000 

2 793 200 
000 

 931 066 667 

3 011 610 
600 

15 844 593 
785 

-5 433 363 
587 

13 422 840 
798 

Total   124 700 000 

16 701 200 
000 

16 825 900 
000 

5 608 633 
333 

18 264 479 
250 

103 180 111 
898 

121 444 591 
148 

0  

1,58 

3,26 

2 048 624 
007 

4 443 629 
287 

11,05 

100,00 

16 216 040 
798 

138 270 491 
148 

Slovenia 

Slovakia 

Finland 

EN 

8 

EN 

B. GENERAL STATEMENT OF REVENUE BY BUDGET 
HEADING 

REVENUE —  

Figures 

Title 

Heading 

Budget 2015 

1 

3 

4 

5 

6 

7 

8 

9 

OWN RESOURCES 

SURPLUSES, BALANCES AND ADJUSTMENTS 

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

REVENUE ACCRUING FROM THE 
ADMINISTRATIVE OPERATION OF THE 
INSTITUTIONS 

CONTRIBUTIONS AND REFUNDS IN CONNECTION 
WITH UNION AGREEMENTS AND PROGRAMMES  

INTEREST ON LATE PAYMENTS AND FINES 

BORROWING AND LENDING OPERATIONS 

MISCELLANEOUS REVENUE 

Draft amending budget No. 
4/2015 

66 505 850 

New amount 

138 270 491 148 

1 434 557 708 

138 203 985 298 

1 434 557 708   

1 300 952 883   

1 300 952 883 

54 453 674   

60 000 000   

123 000 000   

6 890 000   

30 201 000   

54 453 674 

60 000 000 

123 000 000 

6 890 000 

30 201 000 

Total 

141 214 040 563 

66 505 850 

141 280 546 413 

TITLE 1 — OWN RESOURCES 

Figures 

Title 
Chapter 

1 1 

1 2 

1 3 

1 4 

1 5 

1 6 

Heading 

Budget 2015 

Draft amending budget 
No. 4/2015 

New amount 

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 

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

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

CORRECTION OF BUDGETARY IMBALANCES 

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

124 700 000   

16 701 200 000   

124 700 000 

16 701 200 000 

18 264 479 250   

18 264 479 250 

103 113 606 048 

66 505 850 

103 180 111 898 

0   

p.m.   

0 

p.m. 

Title 1 — Total 

138 203 985 298 

66 505 850 

138 270 491 148 

EN 

9 

EN 

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

Figures 

Title Chapter 
Article Item 

1 4 

1 4 0 

Heading 

Budget 2015 

Draft amending budget 
No. 4/2015 

New amount 

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

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

103 113 606 048 

Chapter 1 4 — Total 

103 113 606 048 

66 505 850 

66 505 850 

103 180 111 898 

103 180 111 898 

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

Figures 

Remarks 

Budget 2015 

Draft amending budget No. 4/2015 

New amount 

103 113 606 048 

66 505 850 

103 180 111 898 

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 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 0,7383 %. 

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 2015 

Draft amending budget No. 
4/2015 

New amount 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

EN 

2 989 866 109 

 306 143 967 

1 036 712 801 

2 023 140 540 

22 175 794 075 

 146 632 606 

1 100 102 392 

1 361 417 521 

7 774 110 517 

16 263 953 662 

 317 535 264 

11 923 783 168 

 116 797 870 

 193 958 247 

 274 494 917 

 245 884 972 

 733 312 809 

10 

 1 928 394 

 197 455 

 668 655 

 1 304 878 

 14 302 865 

 94 575 

 709 540 

 878 082 

 5 014 119 

 10 489 867 

 204 803 

 7 690 560 

 75 332 

 125 099 

 177 042 

 158 590 

 472 970 

2 991 794 503 

 306 341 422 

1 037 381 456 

2 024 445 418 

22 190 096 940 

 146 727 181 

1 100 811 932 

1 362 295 603 

7 779 124 636 

16 274 443 529 

 317 740 067 

11 931 473 728 

 116 873 202 

 194 083 346 

 274 671 959 

 246 043 562 

 733 785 779 

EN 

 
 
 
 
Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

Member State 

Budget 2015 

Draft amending budget No. 
4/2015 

New amount 

 54 515 019 

4 724 668 640 

2 459 940 227 

3 022 936 213 

1 247 542 180 

1 134 541 162 

 263 546 315 

 558 369 816 

1 503 218 104 

3 326 305 953 

15 834 380 982 

103 113 606 048 

 35 161 

 3 047 300 

 1 586 604 

 1 949 722 

 804 635 

 731 753 

 169 981 

 360 136 

 969 540 

 2 145 389 

 10 212 803 

 66 505 850 

 54 550 180 

4 727 715 940 

2 461 526 831 

3 024 885 935 

1 248 346 815 

1 135 272 915 

 263 716 296 

 558 729 952 

1 504 187 644 

3 328 451 342 

15 844 593 785 

103 180 111 898 

 Article 1  4  0 — Total  

EN 

11 

EN