DRAFT AMENDING BUDGET No 6 TO THE GENERAL BUDGET 2015 OWN RESOURCES UNION TRUST FUNDS FOR EXTERNAL ACTION OFFICE OF THE BODY OF EUROPEAN REGULATORS FOR ELECTRONIC COMMUNICATIONS
Date: 2015-07-15
Institutions: Directorate-General for Budget, European Commission
Subjects: United Kingdom, amending budget, carry-over of appropriations, commitment of expenditure, financial year, fund (EU), general budget (EU), own resources

EUROPEAN 
COMMISSION 

Brussels, 15.7.2015 
COM(2015) 351 final 

DRAFT AMENDING BUDGET No 6 
TO THE GENERAL BUDGET 2015 

OWN RESOURCES 
UNION TRUST FUNDS FOR EXTERNAL ACTION 
OFFICE OF THE BODY OF EUROPEAN REGULATORS FOR 
ELECTRONIC COMMUNICATIONS 

EN 

   EN 

 
 
 
 
  
 
Having regard to: 

– 

– 

– 

– 

– 

– 

– 

– 

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

the  Regulation  (EU,  Euratom)  No  966/2012  of  the  European  Parliament  and  of  the 
Council  of  25  October  2012  on  the  Financial  Regulation  applicable  to  the  general 
budget of the Union1, and in particular Article 41 thereof, 

the  general  budget  of  the  European  Union  for  the  financial  year  2015  adopted  on 
17 December 20142, 
the amending budget No 1/20153, adopted on 28 April 2015, 
the draft amending budget No 1/20154, adopted on 13 January 2015, 
the draft amending budget No 3/20155, adopted on 15 April 2015, 
the draft amending budget No 4/20156, adopted on 15 April 2015, 
the draft amending budget No 5/20157, adopted on 13 May 2015, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 6 to the 2015 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

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

1 
2 
3  
4  
5  
6  
7  

OJ L 298, 26.10.2012, p. 1. 
OJ L 69, 13.3.2015, p. 1. 
OJ L XX, XX.XX.2015. 
COM(2015) 11 final of 13.01.2015. 
COM(2015) 160 final of 15.04.2015. 
COM(2015) 161 final of 15.04.2015. 
COM(2015) 241 final of 13.05.2015. 

2 

 
 
  
 
                                                 
TABLE OF CONTENT 

1. 

INTRODUCTION ....................................................................................................................................... 4 

2.  OWN RESOURCES.................................................................................................................................... 4 

2.1 
INTRODUCTION ........................................................................................................................................ 4 
2.2  REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES ............................................................... 5 
2.3  2014, 2013, 2012 AND 2011 UK CORRECTION ......................................................................................... 7 
INTRODUCTION..................................................................................................................................... 7 
2.3.1 
CALCULATION OF THE CORRECTIONS................................................................................................... 8 
2.3.2 
ENTRY IN THE DAB 6/2015 OF THE 1ST UPDATE OF THE 2014 UK CORRECTION, THE 2ND UPDATE OF 
2.3.3 
THE 2013 UK CORRECTION,  THE 3RD UPDATE OF THE 2012 UK CORRECTION AND OF THE DEFINITIVE AMOUNT 
OF THE 2011 UK CORRECTION ......................................................................................................................... 11 

3. 

TRUST FUNDS FOR EXTERNAL ACTION ........................................................................................ 13 

4.  OFFICE FOR THE BODY OF EUROPEAN REGULATORS FOR ELECTRONIC 
COMMUNICATIONS (BEREC OFFICE) ...................................................................................................... 14 

3 

 
 
  
 
 
1. 

INTRODUCTION 

Draft Amending Budget (DAB) No 6 for the year 2015 covers the following: 

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

–  The  creation  of  two  new  budget  items  21 01 04 08  and  22 01 04 03  —  Support  expenditure  for 
trust  funds  managed  by  the  European  Commission.  These  items  are  intended  to  receive 
compensation for management costs related to the European Union trust funds for external action, 
in accordance with Article 187(7) of the Financial Regulation. 

–  An amendment of the establishment plan of the BEREC Office, without incurring any changes to 

the overall budget or the total number of posts. 

In summary, DAB 6/2015 has no consequences for expenditure in 2015. The impact for revenue is a 
change in the distribution between Member States of their own resources contributions. 

2. 

2.1 

OWN RESOURCES 

Introduction 

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

–  The 2015 Budget, 

–  The Draft Amending Budget (DAB) 3/2015, 

–  The Draft Amending Budget (DAB) 4/2015, 

–  The present Draft Amending Budget (DAB) 6/2015. 

4 

 
 
  
 
Distribution of total own resources payments by Member States (in million EUR) 

Budget 2015 

DAB 3/2015 

DAB 4/2015* 

DAB 6/2015  

(1) 

(2) 

(3) 

(4) 

 5 326,7   

 461,7   
 1 509,7   
 2 876,0   
 30 243,2   
 214,1   

 1 650,1   
 1 831,7   
 11 148,1   
 22 459,7   
 453,0   
 16 499,4   

 167,8   
 266,1   
 405,5   
 333,8   
 1 022,1   

 80,5   

 7 764,5   
 3 179,3   
 4 294,2   
 1 741,8   

 1 533,8   
 407,2   
 786,2   
 2 068,6   
 4 487,8   
 16 426,1   

 5 285,1  

 457,4  
 1 495,3  
 2 847,8  
 29 934,7  
 212,0  

 1 634,8  
 1 812,7  
 11 040,0  
 22 233,4  
 448,5  
 16 333,5  

 166,2  
 263,4  
 401,7  
 330,4  
 1 011,9  

 79,7  

 7 698,7  
 3 145,1  
 4 252,2  
 1 724,5  

 1 518,0  
 403,5  
 778,4  
 2 047,7  
 4 441,5  
 16 205,8  

 5 287,0  

 457,6  
 1 496,0  
 2 849,1  
 29 949,0  
 212,1  

 1 635,5  
 1 813,6  
 11 045,0  
 22 243,9  
 448,7  
 16 341,2  

 166,3  
 263,5  
 401,9  
 330,5  
 1 012,3  

 79,8  

 7 701,8  
 3 146,7  
 4 254,1  
 1 725,3  

 1 518,8  
 403,7  
 778,8  
 2 048,6  
 4 443,6  
 16 216,0  

 5 448,2  

 448,8  
 1 551,2  
 2 777,7  
 29 544,1  
 209,0  

 1 750,6  
 1 746,0  
 11 111,4  
 21 772,5  
 435,6  
 15 887,2  

 174,6  
 249,1  
 399,8  
 296,9  
 1 062,5  

 87,6  

 7 823,8  
 3 022,6  
 4 162,5  
 1 726,6  

 1 495,2  
 411,1  
 761,8  
 1 972,8  
 4 246,9  
 17 694,4  

BE 

BG 
CZ 
DK 
DE 
EE 

IE 
EL 
ES 
FR 
HR 
IT 

CY 
LV 
LT 
LU 
HU 

MT 

NL 
AT 
PL 
PT 

RO 
SI 
SK 
FI 
SE 
UK 

 138 204,0  
*AB 1, DAB 1 and DAB 5/2015 did not request additional payments appropriations therefore they are not included in this 
table. 

 139 638,5   

 138 270,5  

 138 270,5  

EU 

2.2 

Revision of the forecast of TOR, VAT and GNI bases 

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

The revision concerns the forecast of Traditional Own Resources (TOR) to be paid to the budget in 
2015 as well as the forecast of the 2015 Value Added Tax (VAT) and Gross National Income (GNI) 
bases. The forecast in the 2015 Budget was established at the 160th ACOR meeting on 19 May 2014. 
The  revised  forecast  taken  into  account  in  the  present  DAB  6/2015  was  agreed  at  the  163th  ACOR 
meeting on 19 May 2015. The use of an updated forecast of own resources improves the accuracy of 
the  revenue  forecasts  and  hence  of  the  payments  that  Member  States  are  asked  to  make  during  the 
budgetary year. 

5 

 
 
  
 
 
 
 
As compared to the forecast agreed in May 2014, the forecast agreed in May 2015 has been revised as 
follows8: 

–  Total  2015  net  customs  duties  (including  duties  on  agricultural  products)  are  now  forecast  at 
EUR 17 834,7 million (after deduction of 25 % in collection costs), which represents an increase of 
6,79  %  relative  to  the  forecast  of  EUR 16  701,2 million  included  in  the  DAB  5/2015.  The  main 
reason  for  this  increase  is  a  higher  forecasted  growth  rate  of  extra  EU  imports  and  also  actual 
execution at the beginning of the year which was taken into account. The forecast was made on a 
Member  State  basis,  using  forecast  growth  rates  of  extra-EU  imports  as  published  in  the  Spring 
2015 economic forecasts of 5 May 2015. 

–  The  total  2015  EU  uncapped  VAT  base  is  now  forecast  at  EUR 6  030  898,4  million,  which 
represents a decrease of -1,26 % compared to the May 2014 forecast of EUR 6 108 108,9 million. 
The total 2015 EU capped VAT base9 is forecast at EUR 6 007 784,6 million, which represents a 
decrease of -1,32 % compared to the May 2014 forecast of EUR 6 088 159,8 million. 

–  The total 2015 EU GNI base is forecast at EUR  14 034 093,9 million, which is a slight increase 

(+0,42 %) compared to the May 2014 forecast of EUR 13 975 326,6 million. 

The exchange rates of 31 December 2014 have been used for converting the forecast VAT and GNI 
bases  in  national  currency  into  euro  (for  the  nine  Member  States  that  are  not  members  of  the  euro 
area).  This  avoids  distortions  since  it  is  this  rate  that  is  used  to  convert  budgeted  own  resources 
payments  from  euro  into  national  currency  when  the  amounts  are  called  in  (as  stipulated  in 
Article 10(3) of Council Regulation No 1150/2000). 
The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2015, as adopted at the 163th 
ACOR meeting on 19 May 2015, are set out in the following table: 

Revised forecasts of TOR, VAT and GNI bases for 2015 (in million EUR) 

Sugar 
levies 
(75%) – adj. 
6,6 
0,4 
3,4 
3,4 
26,3 
0,0 
0,0 
1,4 
4,7 
30,9 
1,7 
4,7 
0,0 
0,0 
0,8 
0,0 
2,1 
0,0 

Customs 
duties 
(75%) 

Uncapped 
VAT bases 

GNI bases 

Capped 
VAT bases10 

1 700,82 
58,16 
209,59 
328,80 
3 515,70 
23,57 
245,72 
128,68 
1 213,49 
1 540,43 
43,34 
1 550,83 
18,32 
27,18 
65,78 
15,03 
110,46 
11,43 

170 614,2 
19 887,7 
64 741,2 
100 975,8 
1 258 997,2 
9 499,3 
71 653,4 
72 121,4 
442 647,0 
964 187,7 
25 455,7 
567 863,1 
10 419,8 
8 946,8 
14 176,3 
29 131,7 
42 445,7 
5 765,6 

404 490,8 
41 238,8 
142 995,1 
269 155,2 
2 999 842,7 
19 594,2 
160 548,4 
175 875,7 
1 072 359,1 
2 169 773,5 
41 470,2 
1 578 217,8 
16 204,8 
24 593,8 
36 375,7 
30 276,8 
102 879,5 
7 947,4 

170 614,2  
19 887,7  
64 741,2  
100 975,8  
1 258 997,2  
9 499,3  
71 653,4  
72 121,4  
442 647,0  
964 187,7  
20 735,1  
567 863,1  
8 102,4  
8 946,8  
14 176,3  
15 138,4  
42 445,7  
3 973,7  

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 

8  

9 

10  

The total forecast of 2015 net sugar sector levies is at the same level (EUR 124,7 million, after deduction of 25 % in collection 
costs). 
In accordance with Council Decision 2007/436, if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped 
at  these  50 %.  For  DAB  6/2015,  five  Member  States  will  have  their  VAT  base  capped  at  50 %  of  GNI:  Croatia,  Cyprus, 
Luxembourg, Malta and Slovenia. 
The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 9 above. 

6 

 
 
  
 
 
 
                                                 
Sugar 
levies 
(75%) – adj. 
7,2 
3,2 
12,8 
0,1 
0,9 
0,0 
1,3 
0,7 
2,6 
9,5 
124,7 

Customs 
duties 
(75%) 

Uncapped 
VAT bases 

2 130,91 
199,81 
461,59 
123,94 
117,15 
62,59 
95,63 
111,49 
497,21 
3 227,04 
17 834,7 

265 609,3 
149 913,4 
167 326,8 
78 552,7 
54 564,4 
18 636,3 
26 006,8 
91 338,0 
187 187,4 
1 112 233,9 
6 030 898,4 

GNI bases 

658 901,0 
320 170,1 
399 727,5 
170 889,1 
151 750,7 
36 691,6 
73 727,7 
199 222,1 
430 172,8 
2 299 002,4 
14 034 093,9 

Capped 
VAT bases10 

265 609,3  
149 913,4  
167 326,8  
78 552,7  
54 564,4  
18 345,8  
26 006,8  
91 338,0  
187 187,4  
1 112 233,9  
6 007 784,7  

NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU 

2.3 

2014, 2013, 2012 and 2011 UK correction 

2.3.1 

Introduction 

The  correction  of  budgetary  imbalances  in  favour  of  the  United  Kingdom  (UK correction),  to  be 
budgeted in the present DAB, concerns four years: 2011, 2012, 2013 and 2014. 

and  2014  UK 

rules  of 
The  2011,  2012,  2013 
Council Decision 2007/436/EC,  Euratom  on  the  system  of  the  European  Communities'  own 
resources11 and its accompanying working document, the 2007 Calculation Method12. Pursuant to the 
rules of this Decision, the net TOR “windfall gains” of the UK resulting from the increase since 2001 
in the percentage of TOR retained by Member States as a compensation for their collection costs are 
neutralised and the allocated expenditure is adjusted by: 

corrections 

subject 

the 

are 

to 

–  pre-accession  expenditure  (PAE)  paid  under  appropriations  for  payments  relating  to  the  year 
preceding  the  enlargement.  The  adjustment  for  PAE  has  ceased  to  apply  as  from  the  2013 
correction budgeted for the first time in 2014; 

–  the total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, 
except  for  agricultural  direct  payments  and  market-related  expenditure  as  well  as  that  part  of  the 
rural development expenditure originating from the EAGGF, Guarantee section.  

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

The difference between the definitive amount of the 2011 UK correction and the amount previously 
budgeted  (the  3rd  update  entered  in  AB  3/2014)  is  entered  in  chapter  35  of  DAB  6/2015.  The 
difference between the 3rd update of the 2012 UK correction and the amount previously budgeted (the 
1st update entered in AB 6/2013) is entered in chapter 36 of DAB 6/2015. The difference between the 
2nd update of the 2013 UK correction and the amount previously budgeted (the 1st update entered in 
AB 3/2014) is entered in chapter 36 of DAB 6/2015. 
The amount of the 1st update of the 2014 UK correction is entered in chapter 15 of the DAB 6/2015, 
as  a  replacement  of  the  provisional  amount  of  the  2014  UK  correction  entered  in  chapter  15  of  the 
Budget 2015. 

11  
12 

OJ L 163, 23.6.2007, p.17 
Commission working document of 23 May 2007 "Calculation, financing, payment and entry in the budget of the correction of 
budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2007/436/EC, Euratom] on the system of the 
European Communities' own resources” available on:  
http://ec.europa.eu/budget/library/biblio/documents/financing/calc_own_res_2007_en.pdf. 

7 

 
 
  
 
 
                                                 
2.3.2  Calculation of the corrections 

In the present DAB, the calculation and financing of the 1st update of the 2014 UK correction, the 2nd 
update of the 2013 UK correction, the 3rd update of the 2012 UK correction and the definitive amount 
of the 2011 UK correction are entered. 

The update of the corrections for 2011, 2012 and 2013 stems mainly from the update of the VAT and 
GNI  bases  as  communicated  by  Member  States  in  autumn  2014  (VAT/GNI  balances  exercise).  The 
increase of the UK GNI payments for the years 2011-2013 is partly compensated via the UK rebates 
(the UK advantage).  

The  following  table  summarises  the  updates  of  the  2011-2014  corrections  included  in  this  draft 
amending budget.  

(1)
(2)
(3) = (2) - (1)

4 188 411 749
4 386 373 990
+ 197 962 241

2011 UK correction  3rd update AB 4/2014
2011 UK correction DEFINITIVE  BUDGETED  DAB 6/2015
budgeted in chapter 35

DAB 6/2015

(4)
(5)
(6) = (5) - (4)

(7)
(8)
(9) = (8) - (7)

(10)

(11)

4 631 401 328
5 143 608 383
+ 512 207 055

2012 UK correction1st updateAB 6/2013
2012 UK correction3rd updateBUDGETED DAB 6/2015
budgeted in chapter 36

5 542 182 331
5 923 047 619
+ 380 865 288

2013 UK correction 1st updateAB 4/2015
2013 UK correction 2nd update BUDGETED DAB 6/2015
budgeted in chapter 36

+ 1 091 034 584

cumulative impact of the updates of 2011-2013 corrections

4 544 158 897

2014 UK correction 1st update BUDGETED DAB 6/2015

5 433 363 587

budgeted in chapter 15
2014 UK correction PROVISIONAL B 2015
already entered in Budget 2015 (reminder)
Difference (indicated for information)

(12) = (10) - (11)

- 889 204 690

(13)=(3)+(6)+(9)+(10)

5 635 193 481

total budgeted in chapters 15 & 35 & 36

(14) = (13) - (11)

+ 201 829 894

Difference (indicated for information)

8 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.3.2.1 2014 UK correction 

The  following  table  summarises  the  changes  between  the  provisional  amount  of  the  2014  UK 
correction entered in Budget 2015 and the 1st update of the 2014 UK correction to be entered in DAB 
6/2015. 

2014 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2014 UK 
correction 
PROVISIONAL 
Budget 2015 

2014 UK 
correction 
1st UPDATE 
DAB 6/2015 

Difference 

16,2167% 

5,9238% 

17,7333%

7,3956%

+1,5167%

+1,4719%

10,2929% 
126 118 882 798 

10,3377%
128 742 225 549

+0,0448%
+ 2 623 342 751

29 283 982 122 

33 471 514 270

+ 4 187 532 148

0 
29 283 982 122 

0
33 471 514 270

0
+ 4 496 305 620

96 834 900 676 

95 270 711 279

-1 564 189 397

6 578 286 401 

6 500 187 311

-78 099 090

1 119 838 248 
5 458 448 153 
25 084 566 
5 433 363 587 

1 992 582 801
4 507 604 510
-36 554 387
4 544 158 897

+872 744 553
-950 843 643
-61 638 953
-889 204 690

The 1st update of the 2014 UK correction is EUR 889 million lower as compared to the provisional 
amount of the 2014 UK correction entered in Budget 2015.  

2.3.2.2  2013 UK correction 
The following table summarises the changes between the 1st update of the 2013 UK correction entered 
in AB 3/2014 and the 2nd update of the 2013 UK correction to be entered in DAB 6/2015. 

2013 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2013 UK 
correction 
1st UPDATE  
AB 3/2014 

2013 UK 
correction 
2nd UPDATE 
DAB 6/2015 

15,5861% 

6,1166% 

16,0378%

6,0959%

9,4694% 
134 675 970 767 

9,9418%
134 745 129 775

31 337 201 043 

31 288 595 815

0 
31 337 201 043 

0
31 288 595 815

Difference 

+0,4517%

-0,0208%

+0,4724%
+69 159 007

-48 605 228

0
-48 605 228

103 338 769 725 

103 456 533 960

+117 764 235

6 458 490 768 

6 788 418 578

+329 927 810

883 513 735 
5 574 977 032 
32 794 702 
5 542 182 331 

846 456 483
5 941 962 095
18 914 477
5 923 047 619

-37 057 252
+366 985 063
-13 880 225
+380 865 288

The 2nd update of the 2013 UK correction is EUR 381 million higher as compared to the 1st update of 
the  2013  UK  correction  entered  in  AB  3/2014  due  to  the  updates  of  the  VAT  and  GNI  bases  as 
communicated by Member States in autumn 2014 (VAT/GNI balances exercise). 

9 

 
 
  
 
 
 
2.3.2.3  2012 UK correction 
The following table summarises the changes between the 1st update of the 2012 UK correction entered 
in AB 6/2013 and the 3rd update of  of the 2012 UK correction to be entered in DAB 6/2015. 

2012 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2012 UK 
correction 
1st UPDATE  
AB 6/2013 

2012 UK 
correction 
3rd UPDATE 
DAB 6/2015 

16,2252% 

7,2419% 

16,1345%

7,2358%

8,9834% 
125 988 772 407 

8,8987%
126 017 496 941

30 204 999 085 

30 151 705 809

3 079 384 770 
27 125 614 315 

3 084 631 771
27 067 074 038

Difference 

-0,0907%

-0,0060%

-0,0847%
+28 724 533

-53 293 276

+5 247 001
-58 540 277

95 783 773 323 

95 865 791 132

+82 017 809

5 679 045 800 

5 630 330 443

-48 715 357

1 038 296 680 
4 640 749 120 
9 347 792 
4 631 401 328 

474 388 884
5 155 941 559
 12 333 175
5 143 608 383

-563 907 796
+515 192 438
+2 985 383
+512 207 055

The 3rd update of the 2012 UK correction is EUR 512 million higher than the 1st  update of the 2012 
UK correction entered in AB 6/2013 due to the updates of the VAT and GNI bases as communicated 
by Member States in autumn 2014 (VAT/GNI balances exercise).  

For the 2012 UK correction the difference in the original amount of the UK correction between Own 
Resources  Decision  (ORD)  2000  and  ORD  2007  is  EUR 2 561,5  million  in  2004  prices  and 
EUR 2 882,3 million in current prices. 

2.3.2.4  2011 UK correction 
The  following  table  summarises  the  changes  between  the  3rd  update  of  the  2011  UK  correction 
entered  in  AB  3/2014  and  the  definitive  amount  of  the  2011  UK  correction  to  be  entered  in  DAB 
6/2015. 

2011 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2011 UK 
correction 
3rd UPDATE  
AB 3/2014 

2011 UK 
correction 
DEFINITIVE 
DAB 6/2015 

14,9811% 

7,3021% 

14,9523%

7,3026%

7,6790% 
116 702 674 481 

7,6497%
116 702 674 481

26 831 341 733 

26 837 206 246

3 040 714 610 
23 790 627 123 

3 046 579 123
23 790 627 123

89 871 332 749 

89 865 468 236

Difference 

-0,0288%

+0,0005%

-0,0292%
0

+5 864 513

+5 864 513
0

-5 864 513

4 554 788 119 

4 537 145 502

-17 642 617

358 708 861 
4 196 079 257 
7 667 508 
4 188 411 749 

142 138 675
4 395 006 827
 8 632 837
4 386 373 990

-216 570 187
+198 927 570
+956 329
+197 962 241

10 

 
 
  
 
 
 
The definitive amount of the 2011 UK correction is EUR 198 million higher than the 3rd  update of the 
2011  UK  correction  entered  in  AB  3/2014  due  to  the  updates  of  the  VAT  and  GNI  bases  as 
communicated by Member States in autumn 2014 (VAT/GNI balances exercise). 

For the 2011 UK correction the difference in the original amount of the UK correction between Own 
Resources  Decision  (ORD)  2000  and  ORD  2007  is  EUR 2 137,0  million  in  2004  prices  and 
EUR 2 347,8 million in current prices. 

2.3.2.5  EUR 10,5 billion ceiling 

According  to  article  4(2)  of  Decision  2007/436,  during  the  period  2007-2013  the  additional 
contribution  of  the  United  Kingdom  resulting  from  the  reduction  of  allocated  expenditure  by  the 
expenditure related to enlargement as referred to in paragraph (1)(g) of ORD 2007 shall not exceed 
EUR 10,5 billion,  measured  in  2004  prices.  The  cumulative  effect  of  2007  to  2012  corrections  is 
EUR 8 220,3 million in 2004 prices and EUR 9 009,5 million in current prices: 

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

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

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

Difference in 
current prices 

Difference in 
constant 2004 
prices 

0 
-301 679 647 
-1 349 749 997 
-2 127 945 515 
-2 347 786 720 
-2 882 312 294 
-9 009 474 174 

0
-280 649 108
-1 276 489 414
-1 964 546 518
-2 137 047 656
-2 561 528 172
-8 220 260 868

2.3.3  Entry in the DAB 6/2015 of the 1st update of the 2014 UK correction, the 2nd update of the 
2013 UK correction, the 3rd update of the 2012 UK correction and of the definitive amount 
of the 2011 UK correction 

2.3.3.1  2014 UK correction (chapter 15) 

The  amount  of  the  UK  correction  to  be  budgeted  in  chapter  15  of  the  present  DAB  6/2015  is  the 
amount  of  the  1st  update  of  the  2014  UK  correction  (i.e.  EUR 4  544  158  897  replacing  the 
EUR 5 433 363 587 entered in Budget 2015). 

This  amount  is  to  be  financed  along  the  revised  2015  GNI  bases  of  the  present  DAB  6/2015.  The 
budgeting of this amount in chapter 15 is summarised below: 

2014 UK correction – chapter 15 

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

227 330 088 
LU 
23 176 845  HU 
80 365 439  MT 
151 269 379 
NL 
290 405 953 
AT 
11 012 215 
PL 
90 230 685 
PT 
98 844 865 
RO 
602 682 406 
SI 
1 219 446 279 
SK 
23 306 875 
FI 
886 982 795 
SE 
9 107 348 
13 822 068 
20 443 703

UK 

Total  

11 

17 016 030
57 819 847
4 466 547
63 786 269
30 994 726
224 653 059
96 042 290
85 286 224
20 621 247
41 436 080
111 965 875
41 643 760

-4 544 158 897 

0

 
 
  
 
 
2.3.3.2  2011 UK correction (chapter 35) 

The  amount  of  the  UK  correction  to  be  budgeted  in  chapter  35  of  the  present  DAB  6/2015  is  the 
difference between the definitive amount of the 2011 UK correction (i.e. EUR 4 386 373 990) and the 
3rd update of the 2011 UK correction (i.e. EUR 4 188 411 749 entered in AB 3/2014)  amounting to 
EUR 197 962 241. 

This amount is to be financed along the revised 2012 GNI bases  as known at the end of 2014. The 
budgeting of this amount in chapter 35 is summarised below: 

2011 UK correction — Chapter 35 

LU 
11 815 757 
1 392 513  HU 
4 784 685  MT 
NL 
3 487 953 
AT 
10 915 347 
PL 
364 152 
PT 
3 453 266 
RO 
2 741 329 
SI 
27 503 186 
SK 
43 503 201 
FI 
53 237 596 
SE 
1 207 563 
UK 
244 042 
Total 
768 575

37 104
2 508 198
344 459
5 167 025
1 172 371
9 539 521
2 909 281
2 915 322
702 416
1 459 572
4 044 692
1 743 115
-197 962 241
0

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

2.3.3.3  2012 UK correction (chapter 36) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter  36  of  the  present  DAB  6/2015  is  the 
difference  between  the    3rd  update  of  the  2012  UK  correction  (i.e.  EUR 5  143  608  383)  and  the  1st 
update  of  the  2012  UK  correction  (i.e.  EUR 4  631  401  328  entered  in  AB  6/2013)   amounting  to 
EUR 512 207 055. 

This amount is to be financed along the revised 2013 GNI bases  as known at the end of 2014. The 
budgeting of this amount in chapter 36 is summarised below: 

2012 UK correction — Chapter 36 

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

LU 
20 609 337 
2 761 140  HU 
8 144 978  MT 
NL 
15 569 429 
AT 
35 721 878 
PL 
1 607 973 
PT 
13 192 753 
RO 
10 134 814 
SI 
61 882 563 
SK 
134 788 539 
FI 
1 255 475 
SE 
119 606 240 
1 962 450 
1 174 712 
2 581 885

UK 
Total 

-626 437
6 799 870
800 752
8 934 474
2 296 477
18 950 469
12 984 470
10 427 052
2 497 710
3 685 428
9 962 881
4 499 743

-512 207 055
0

2.3.3.4  2013 UK correction (chapter 36) 

The  amount  of  the  UK correction  to  be  budgeted  in  chapter  36  of  the  present  DAB  6/2015  is  the 
difference  between  the   2nd  update  of  the  2013  UK  correction  (i.e.  EUR 5  923  047  619)  and  the  1st 

12 

 
 
  
 
 
 
update  of  the  2013  UK  correction  (i.e.  EUR 5  542  182  331  entered  in  AB  3/2014)   amounting  to 
EUR 380 865 288. 

This amount is to be financed along the revised 2014 GNI bases as  known at the end of 2014. The 
budgeting of this amount in chapter 36 is summarised below: 

2013 UK correction — Chapter 36 

 21 086 719 
LU 
 2 638 709  HU 
 8 452 106  MT 
 10 531 440 
NL 
 23 687 365 
AT 
 1 123 952 
PL 
 12 880 201 
PT 
 5 940 696 
RO 
 57 278 112 
SI 
 96 456 818 
SK 
 1 527 600 
FI 
 65 379 144 
SE 
 1 558 619 
  572 289 
 1 804 672

UK 
Total 

-  688 281 
 5 678 759 
  754 325 
 8 532 126 
 1 859 547 
 19 604 131 
 9 472 101 
 8 755 802 
 2 200 336 
 2 943 154 
 8 548 776 
 2 286 070 

-380 865 288 
0 

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

2.3.3.5  Impact  of  the  updates  of  the  VAT  and  GNI  bases  (2014  balances  exercise)  on  UK 

correction for 2011-2013 

The  total  impact  of  the  updates  of  the  2011-2013  VAT  and  GNI  bases  on  the  UK  correction  2011-
2013  is  EUR  1 091  million,  of  which  +198  million  for  the  2011  correction,  EUR  +512  million  for 
2012 correction and EUR +381 million for 2013 correction.  

The  overall  impact  of  the  update  of  the  2011-2013  corrections  on  the  Member  States  contributions 
financing the UK correction is summarised in the table below: 

2011-2013 UK correction 

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

LU 
 53 511 813 
 6 792 362  HU 
 21 381 769  MT 
NL 
 29 588 822 
AT 
 70 324 590 
PL 
 3 096 077 
PT 
 29 526 220 
RO 
 18 816 839 
SI 
 146 663 861 
SK 
 274 748 558 
FI 
 2 783 075 
SE 
 238 222 980 
 4 728 632 
 1 991 043 
 5 155 132

UK 
Total 

- 1 277 614
 14 986 827
 1 899 536
 22 633 625
 5 328 395
 48 094 121
 25 365 852
 22 098 176
 5 400 462
 8 088 154
 22 556 349
 8 528 928

-1 091 034 584
0

3. 

TRUST FUNDS FOR EXTERNAL ACTION 

In accordance with Article 187(7) of the Financial Regulation, the Commission shall be authorised to 
withdraw a maximum of 5 % of the amounts pooled into a trust fund to cover its management costs. 
Such management fees shall be assimilated to assigned revenue. 

13 

 
 
  
 
 
 
 
 
In  order  to  receive  such  amounts,  the  Commission  proposes  the  creation  of  two  new  budget  items, 
with a token entry (p.n.), 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed 
by  the  European  Commission  in  the  policy  areas  Development  and  Cooperation,  and  Enlargement, 
respectively. 

4. 

OFFICE FOR THE BODY OF EUROPEAN REGULATORS FOR ELECTRONIC COMMUNICATIONS 
(BEREC OFFICE) 

The  BEREC  Office  is  the  EU  agency  which  gives  support  to  the  Body  of  European  Regulators  for 
Electronic Communications. It was established in 200913, is located in Riga (Latvia), and currently has 
a  staff  of  15  temporary  agents.  The  proposed  amendment  of  the  2015  establishment  plan  of  the 
BEREC  Office  is  necessary  in  order  to  allow  for  the  reclassification  (promotion)  of  two  
administrators (AD 5) and two assistants (AST 3) temporary posts in 2015. The BEREC establishment 
plan in the 2015 budget did not properly take into consideration the career evolution of the staff. The 
overall budget and the total number of posts will remain unchanged.  

13  

Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 establishing 
the Body of European Regulators for Electronic Communications (BEREC) and the Office, OJ L 337, 18.12.2009 

14