Definitive adoption (EU, Euratom) 2016/70 of Amending budget No 8 of the European Union for the financial year 2015
Date: 2015-11-25
Institutions: European Parliament
Subjects: European Commission, European Data Protection Supervisor, administrative expenditure (EU), adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU), own resources, publication of accounts




L_2016018EN.01000101.xml










26.1.2016   


EN


Official Journal of the European Union


L 18/1








            DEFINITIVE ADOPTION (EU, Euratom) 2016/70
of Amending budget No 8 of the European Union for the financial year 2015


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 (9) thereof,


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


having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (1),


having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (2),


having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (3),


having regard to the general budget of the European Union for the financial year 2015, as definitively adopted on 17 December 2014 (4),


having regard to Draft amending budget No 8 of the European Union for the financial year 2015, which the Commission adopted on 19 October 2015,


having regard to the position on Draft amending budget No 8/2015, which the Council adopted on 10 November 2015 and forwarded to Parliament on the same day,


having regard to Parliament's approval of 25 November 2015 of the Council position,


having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 8 of the European Union for the financial year 2015 has been definitively adopted.




Done at Strasbourg, 25 November 2015.


The President

M. SCHULZ
            





(1)  
            OJ L 298, 26.10.2012, p. 1.

(2)  
            OJ L 347, 20.12.2013, p. 884.

(3)  
            OJ C 373, 20.12.2013, p. 1.

(4)  
            OJ L 69, 13.3.2015.





AMENDING BUDGET No 8 FOR THE FINANCIAL YEAR 2015

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
3








B. General statement of revenue by budget heading
17










— Title 1:

Own resources
18










— Title 3:

Surpluses, balances and adjustments
24










— Title 5:

Revenue accruing from the administrative operation of the institutions
30










— Title 7:

Interest on late payments and fines
34










— Title 8:

Borrowing and lending operations
38




STATEMENT OF REVENUE AND EXPENDITURE BY SECTION


Section III: Commission






— Revenue
42










— Title 5:

Revenue accruing from the administrative operation of the institution
42










— Title 7:

Interest on late payments and fines
45










— Title 8:

Borrowing and lending operations
49




Section IX: European Data Protection Supervisor






— Expenditure
54










— Title 1:

Expenditure relating to persons working with the institution
55










— Title 2:

Buildings, equipment and expenditure in connection with the operation of the institution
58



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


EXPENDITURE









Description


Budget 2015 (1)



Budget 2014 (2)



Change (%)










1.


Smart and inclusive growth






66 853 308 910 


65 300 076 773 


+2,38 










2.


Sustainable growth: natural resources






55 998 594 804 


56 443 752 595 


–0,79 










3.


Security and citizenship






1 929 165 795 


1 665 510 850 


+15,83 










4.


Global Europe






7 422 489 907 


6 840 903 616 


+8,50 










5.


Administration






8 658 632 705 


8 405 389 881 


+3,01 










6.


Compensation






p.m.


28 600 000 


—




Special instruments


418 230 818 


350 000 000 


+19,49 





Total expenditure
 (3)




141 280 422 939 




139 034 233 715 




+1,62 









REVENUE









Description


Budget 2015 (4)



Budget 2014 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


3 045 497 557 


5 545 428 277 


–45,08 




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


1 434 557 708 


1 005 406 925 


+42,68 




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)


7 133 244 000 


4 095 463 000 


+74,17 





Total revenue for Titles 3 to 9




11 613 299 265 




10 646 298 202 




+9,08 





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


18 759 400 000 


16 084 600 000 


+16,63 




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


18 023 353 946 


17 689 735 350 


+1,89 




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


92 884 369 728 


94 613 600 163 


–1,83 




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



129 667 123 674 


128 387 935 513 


+1,00 





Total revenue
 (7)




141 280 422 939 




139 034 233 715 




+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


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


1 706 142 000 


4 044 908 000 


50 


2 022 454 000 


1 706 142 000 


 




Bulgaria


198 876 547 


412 388 025 


50 


206 194 013 


198 876 547 


 




Czech Republic


647 411 520 


1 429 950 658 


50 


714 975 329 


647 411 520 


 




Denmark


1 009 757 767 


2 691 551 852 


50 


1 345 775 926 


1 009 757 767 


 




Germany


12 589 972 422 


29 998 426 500 


50 


14 999 213 250 


12 589 972 422 


 




Estonia


94 993 380 


195 941 500 


50 


97 970 750 


94 993 380 


 




Ireland


716 534 000 


1 605 484 000 


50 


802 742 000 


716 534 000 


 




Greece


721 214 000 


1 758 757 000 


50 


879 378 500 


721 214 000 


 




Spain


4 426 469 500 


10 723 591 000 


50 


5 361 795 500 


4 426 469 500 


 




France


9 641 876 785 


21 697 735 000 


50 


10 848 867 500 


9 641 876 785 


 




Croatia


254 557 226 


414 701 663 


50 


207 350 832 


207 350 832 


Croatia




Italy


5 678 630 500 


15 782 177 500 


50 


7 891 088 750 


5 678 630 500 


 




Cyprus


104 197 550 


162 048 000 


50 


81 024 000 


81 024 000 


Cyprus




Latvia


89 467 685 


245 937 500 


50 


122 968 750 


89 467 685 


 




Lithuania


141 763 284 


363 756 951 


50 


181 878 476 


141 763 284 


 




Luxembourg


291 317 000 


302 768 000 


50 


151 384 000 


151 384 000 


Luxembourg




Hungary


424 456 952 


1 028 794 578 


50 


514 397 289 


424 456 952 


 




Malta


57 656 446 


79 473 735 


50 


39 736 868 


39 736 868 


Malta




Netherlands


2 656 093 000 


6 589 010 000 


50 


3 294 505 000 


2 656 093 000 


 




Austria


1 499 133 500 


3 201 701 000 


50 


1 600 850 500 


1 499 133 500 


 




Poland


1 673 268 277 


3 997 275 344 


50 


1 998 637 672 


1 673 268 277 


 




Portugal


785 527 000 


1 708 890 500 


50 


854 445 250 


785 527 000 


 




Romania


545 644 129 


1 517 506 692 


50 


758 753 346 


545 644 129 


 




Slovenia


186 363 000 


366 916 000 


50 


183 458 000 


183 458 000 


Slovenia




Slovakia


260 067 500 


737 276 500 


50 


368 638 250 


260 067 500 


 




Finland


913 380 000 


1 992 220 500 


50 


996 110 250 


913 380 000 


 




Sweden


1 871 874 481 


4 301 727 510 


50 


2 150 863 755 


1 871 874 481 


 




United Kingdom


11 122 338 554 


22 990 023 751 


50 


11 495 011 876 


11 122 338 554 


 





Total




60 308 984 005 




140 340 939 259 



 



70 170 469 632 




60 077 846 483 



 








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 (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)




Belgium


1 706 142 000 


0,300 


511 842 600 




Bulgaria


198 876 547 


0,300 


59 662 964 




Czech Republic


647 411 520 


0,300 


194 223 456 




Denmark


1 009 757 767 


0,300 


302 927 330 




Germany


12 589 972 422 


0,300 


3 776 991 727 




Estonia


94 993 380 


0,300 


28 498 014 




Ireland


716 534 000 


0,300 


214 960 200 




Greece


721 214 000 


0,300 


216 364 200 




Spain


4 426 469 500 


0,300 


1 327 940 850 




France


9 641 876 785 


0,300 


2 892 563 036 




Croatia


207 350 832 


0,300 


62 205 250 




Italy


5 678 630 500 


0,300 


1 703 589 150 




Cyprus


81 024 000 


0,300 


24 307 200 




Latvia


89 467 685 


0,300 


26 840 306 




Lithuania


141 763 284 


0,300 


42 528 985 




Luxembourg


151 384 000 


0,300 


45 415 200 




Hungary


424 456 952 


0,300 


127 337 086 




Malta


39 736 868 


0,300 


11 921 060 




Netherlands


2 656 093 000 


0,300 


796 827 900 




Austria


1 499 133 500 


0,300 


449 740 050 




Poland


1 673 268 277 


0,300 


501 980 483 




Portugal


785 527 000 


0,300 


235 658 100 




Romania


545 644 129 


0,300 


163 693 239 




Slovenia


183 458 000 


0,300 


55 037 400 




Slovakia


260 067 500 


0,300 


78 020 250 




Finland


913 380 000 


0,300 


274 014 000 




Sweden


1 871 874 481 


0,300 


561 562 344 




United Kingdom


11 122 338 554 


0,300 


3 336 701 566 





Total




60 077 846 483 



 



18 023 353 946 









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


4 044 908 000 


 


2 677 114 263 




Bulgaria


412 388 025 


 


272 938 189 




Czech Republic


1 429 950 658 


 


946 409 981 




Denmark


2 691 551 852 


 


1 781 398 206 




Germany


29 998 426 500 


 


19 854 398 530 




Estonia


195 941 500 


 


129 683 490 




Ireland


1 605 484 000 


 


1 062 586 372 




Greece


1 758 757 000 


 


1 164 029 800 




Spain


10 723 591 000 


 


7 097 387 238 




France


21 697 735 000 


 


14 360 602 477 




Croatia


414 701 663 


 


274 469 466 




Italy


15 782 177 500 


 


10 445 402 587 




Cyprus


162 048 000 


 


107 251 144 




Latvia


245 937 500 


0,6618480  (9)



162 773 242 




Lithuania


363 756 951 


 


240 751 810 




Luxembourg


302 768 000 


 


200 386 395 




Hungary


1 028 794 578 


 


680 905 632 




Malta


79 473 735 


 


52 599 532 




Netherlands


6 589 010 000 


 


4 360 923 079 




Austria


3 201 701 000 


 


2 119 039 398 




Poland


3 997 275 344 


 


2 645 588 685 




Portugal


1 708 890 500 


 


1 131 025 757 




Romania


1 517 506 692 


 


1 004 358 767 




Slovenia


366 916 000 


 


242 842 620 




Slovakia


737 276 500 


 


487 964 976 




Finland


1 992 220 500 


 


1 318 547 150 




Sweden


4 301 727 510 


 


2 847 089 742 




United Kingdom


22 990 023 751 


 


15 215 901 200 





Total




140 340 939 259 



 



92 884 369 728 









TABLE 4.1

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


Coefficient (10) (%)


Amount










1.


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






17,7333 


 










2.


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






7,3956 


 










3.


(1) – (2)






10,3377 


 











4.



Total allocated expenditure






 



128 742 225 549 











5.


Enlargement related expenditure (11)







 


33 471 514 270 










6.


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






 


95 270 711 279 










7.


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






 


6 500 187 311 










8.


United Kingdom’s advantage (12)







 


1 992 582 801 










9.


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






 


4 507 604 510 










10.


Windfall gains deriving from traditional own resources (13)







 


–36 554 387 










11.


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






 


4 544 158 897 








TABLE 4.2

Correction of budgetary imbalances for the United Kingdom for the year 2013 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)







Description


Coefficient (14) (%)


Amount










1.


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






16,0378 


 










2.


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






6,0959 


 










3.


(1) – (2)






9,9418 


 











4.



Total allocated expenditure






 



134 745 129 775 











5.


Enlargement related expenditure (15)







 


31 288 595 815 










6.


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






 


103 456 533 960 










7.


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






 


6 788 418 578 










8.


United Kingdom’s advantage (16)







 


846 456 483 










9.


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






 


5 941 962 095 










10.


Windfall gains deriving from traditional own resources (17)







 


18 914 477 










11.


Correction for the United Kingdom (18) = (9) – (10)






 


5 923 047 619 








TABLE 4.3

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)







Description


Coefficient (19) (%)


Amount










1.


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






16,1345 


 










2.


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






7,2358 


 










3.


(1) – (2)






8,8987 


 











4.



Total allocated expenditure






 



126 017 496 941 











5.


Enlargement related expenditure (20)







 


30 151 705 809 










5a.


Pre-accession expenditure






 


3 084 631 771 










5b.


Expenditure related to Art 4(1)(g)






 


27 067 074 038 










6.


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






 


95 865 791 132 










7.


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






 


5 630 330 443 










8.


United Kingdom’s advantage (21)







 


474 388 884 










9.


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






 


5 155 941 559 










10.


Windfall gains deriving from traditional own resources (22)







 


12 333 175 










11.


Correction for the United Kingdom (23) = (9) – (10)






 


5 143 608 383 








TABLE 4.4

Correction of budgetary imbalances for the United Kingdom for the year 2011 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)







Description


Coefficient (24) (%)


Amount










1.


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






14,9523 


 










2.


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






7,3026 


 










3.


(1) – (2)






7,6497 


 











4.



Total allocated expenditure






 



116 702 674 481 











5.


Enlargement related expenditure (25)







 


26 837 206 246 










5a.


Pre-accession expenditure






 


3 046 579 123 










5b.


Expenditure related to Art 4(1)(g)






 


23 790 627 123 










6.


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






 


89 865 468 236 










7.


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






 


4 537 145 502 










8.


United Kingdom’s advantage (26)







 


142 138 675 










9.


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






 


4 395 006 827 










10.


Windfall gains deriving from traditional own resources (27)







 


8 632 837 










11.


Correction for the United Kingdom (28) = (9) – (10)






 


4 386 373 990 








TABLE 5.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –4 544 158 897  (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


2,88 


3,45 


5,52 


 


1,56 


5,00 


227 330 088 




Bulgaria


0,29 


0,35 


0,56 


 


0,16 


0,51 


23 176 845 




Czech Republic


1,02 


1,22 


1,95 


 


0,55 


1,77 


80 365 439 




Denmark


1,92 


2,29 


3,67 


 


1,04 


3,33 


151 269 379 




Germany


21,38 


25,56 


0,00 


–19,17 


0,00 


6,39 


290 405 953 




Estonia


0,14 


0,17 


0,27 


 


0,08 


0,24 


11 012 215 




Ireland


1,14 


1,37 


2,19 


 


0,62 


1,99 


90 230 685 




Greece


1,25 


1,50 


2,40 


 


0,68 


2,18 


98 844 865 




Spain


7,64 


9,14 


14,64 


 


4,12 


13,26 


602 682 406 




France


15,46 


18,49 


29,62 


 


8,35 


26,84 


1 219 446 279 




Croatia


0,30 


0,35 


0,57 


 


0,16 


0,51 


23 306 875 




Italy


11,25 


13,45 


21,54 


 


6,07 


19,52 


886 982 795 




Cyprus


0,12 


0,14 


0,22 


 


0,06 


0,20 


9 107 348 




Latvia


0,18 


0,21 


0,34 


 


0,09 


0,30 


13 822 068 




Lithuania


0,26 


0,31 


0,50 


 


0,14 


0,45 


20 443 703 




Luxembourg


0,22 


0,26 


0,41 


 


0,12 


0,37 


17 016 030 




Hungary


0,73 


0,88 


1,40 


 


0,40 


1,27 


57 819 847 




Malta


0,06 


0,07 


0,11 


 


0,03 


0,10 


4 466 547 




Netherlands


4,70 


5,61 


0,00 


–4,21 


0,00 


1,40 


63 786 269 




Austria


2,28 


2,73 


0,00 


–2,05 


0,00 


0,68 


30 994 726 




Poland


2,85 


3,41 


5,46 


 


1,54 


4,94 


224 653 059 




Portugal


1,22 


1,46 


2,33 


 


0,66 


2,11 


96 042 290 




Romania


1,08 


1,29 


2,07 


 


0,58 


1,88 


85 286 224 




Slovenia


0,26 


0,31 


0,50 


 


0,14 


0,45 


20 621 247 




Slovakia


0,53 


0,63 


1,01 


 


0,28 


0,91 


41 436 080 




Finland


1,42 


1,70 


2,72 


 


0,77 


2,46 


111 965 875 




Sweden


3,07 


3,67 


0,00 


–2,75 


0,00 


0,92 


41 643 760 




United Kingdom


16,38 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,18 




28,18 




100,00 




4 544 158 897 





The calculations are made to 15 decimal places.

TABLE 5.2

Intermediate update of the financing of the 2013 UK correction (chapter 36)






Member State


Amount




 


(1)




Belgium


21 086 719 




Bulgaria


2 638 709 




Czech Republic


8 452 106 




Denmark


10 531 440 




Germany


23 687 365 




Estonia


1 123 952 




Ireland


12 880 201 




Greece


5 940 696 




Spain


57 278 112 




France


96 456 818 




Croatia


1 527 600 




Italy


65 379 144 




Cyprus


1 558 619 




Latvia


572 289 




Lithuania


1 804 672 




Luxembourg


– 688 281 




Hungary


5 678 759 




Malta


754 325 




Netherlands


8 532 126 




Austria


1 859 547 




Poland


19 604 131 




Portugal


9 472 101 




Romania


8 755 802 




Slovenia


2 200 336 




Slovakia


2 943 154 




Finland


8 548 776 




Sweden


2 286 070 




United Kingdom


– 380 865 288 





Total




0 









TABLE 5.3

Intermediate update of the financing of the 2012 UK correction (chapter 36)






Member State


Amount




 


(1)




Belgium


20 609 337 




Bulgaria


2 761 140 




Czech Republic


8 144 978 




Denmark


15 569 429 




Germany


35 721 878 




Estonia


1 607 973 




Ireland


13 192 753 




Greece


10 134 814 




Spain


61 882 563 




France


134 788 539 




Croatia


1 255 475 




Italy


119 606 240 




Cyprus


1 962 450 




Latvia


1 174 712 




Lithuania


2 581 885 




Luxembourg


– 626 437 




Hungary


6 799 870 




Malta


800 752 




Netherlands


8 934 474 




Austria


2 296 477 




Poland


18 950 469 




Portugal


12 984 470 




Romania


10 427 052 




Slovenia


2 497 710 




Slovakia


3 685 428 




Finland


9 962 881 




Sweden


4 499 743 




United Kingdom


– 512 207 055 





Total




0 









TABLE 5.4

Financing of the definitive 2011 UK correction (chapter 35)






Member State


Amount




 


(1)




Belgium


11 815 757 




Bulgaria


1 392 513 




Czech Republic


4 784 685 




Denmark


3 487 953 




Germany


10 915 347 




Estonia


364 152 




Ireland


3 453 266 




Greece


2 741 329 




Spain


27 503 186 




France


43 503 201 




Croatia


—




Italy


53 237 596 




Cyprus


1 207 563 




Latvia


244 042 




Lithuania


768 575 




Luxembourg


37 104 




Hungary


2 508 198 




Malta


344 459 




Netherlands


5 167 025 




Austria


1 172 371 




Poland


9 539 521 




Portugal


2 909 281 




Romania


2 915 322 




Slovenia


702 416 




Slovakia


1 459 572 




Finland


4 044 692 




Sweden


1 743 115 




United Kingdom


– 197 962 241 





Total




0 









TABLE 6

Summary of financing (29) 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 (30)





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’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


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


(9)


(10) = (3) + (8)




Belgium


6 600 000 


1 777 109 902 


1 783 709 902 


594 569 967 


511 842 600 


2 677 114 263 


280 841 901 


3 469 798 764 


3,13 


5 253 508 666 




Bulgaria


400 000 


60 771 523 


61 171 523 


20 390 508 


59 662 964 


272 938 189 


29 969 207 


362 570 360 


0,33 


423 741 883 




Czech Republic


3 400 000 


218 992 601 


222 392 601 


74 130 867 


194 223 456 


946 409 981 


101 747 208 


1 242 380 645 


1,12 


1 464 773 246 




Denmark


3 400 000 


343 547 332 


346 947 332 


115 649 111 


302 927 330 


1 781 398 206 


180 858 201 


2 265 183 737 


2,04 


2 612 131 069 




Germany


26 300 000 


3 673 396 526 


3 699 696 526 


1 233 232 172 


3 776 991 727 


19 854 398 530 


360 730 543 


23 992 120 800 


21,63 


27 691 817 326 




Estonia


0 


24 631 290 


24 631 290 


8 210 430 


28 498 014 


129 683 490 


14 108 292 


172 289 796 


0,16 


196 921 086 




Ireland


0 


256 746 238 


256 746 238 


85 582 079 


214 960 200 


1 062 586 372 


119 756 905 


1 397 303 477 


1,26 


1 654 049 715 




Greece


1 400 000 


134 450 271 


135 850 271 


45 283 424 


216 364 200 


1 164 029 800 


117 661 704 


1 498 055 704 


1,35 


1 633 905 975 




Spain


4 700 000 


1 267 919 835 


1 272 619 835 


424 206 612 


1 327 940 850 


7 097 387 238 


749 346 267 


9 174 674 355 


8,27 


10 447 294 190 




France


30 900 000 


1 609 531 084 


1 640 431 084 


546 810 361 


2 892 563 036 


14 360 602 477 


1 494 194 837 


18 747 360 350 


16,90 


20 387 791 434 




Croatia


1 700 000 


45 282 852 


46 982 852 


15 660 951 


62 205 250 


274 469 466 


26 089 950 


362 764 666 


0,33 


409 747 518 




Italy


4 700 000 


1 620 394 666 


1 625 094 666 


541 698 222 


1 703 589 150 


10 445 402 587 


1 125 205 775 


13 274 197 512 


11,97 


14 899 292 178 




Cyprus


0 


19 145 718 


19 145 718 


6 381 906 


24 307 200 


107 251 144 


13 835 980 


145 394 324 


0,13 


164 540 042 




Latvia


0 


28 395 898 


28 395 898 


9 465 299 


26 840 306 


162 773 242 


15 813 111 


205 426 659 


0,19 


233 822 557 




Lithuania


800 000 


68 730 978 


69 530 978 


23 176 993 


42 528 985 


240 751 810 


25 598 835 


308 879 630 


0,28 


378 410 608 




Luxembourg


0 


15 703 791 


15 703 791 


5 234 597 


45 415 200 


200 386 395 


15 738 416 


261 540 011 


0,24 


277 243 802 




Hungary


2 100 000 


115 412 112 


117 512 112 


39 170 704 


127 337 086 


680 905 632 


72 806 674 


881 049 392 


0,79 


998 561 504 




Malta


0 


11 939 184 


11 939 184 


3 979 728 


11 921 060 


52 599 532 


6 366 083 


70 886 675 


0,06 


82 825 859 




Netherlands


7 200 000 


2 226 496 487 


2 233 696 487 


744 565 496 


796 827 900 


4 360 923 079 


86 419 894 


5 244 170 873 


4,73 


7 477 867 360 




Austria


3 200 000 


208 774 381 


211 974 381 


70 658 127 


449 740 050 


2 119 039 398 


36 323 121 


2 605 102 569 


2,35 


2 817 076 950 




Poland


12 800 000 


482 300 013 


495 100 013 


165 033 338 


501 980 483 


2 645 588 685 


272 747 180 


3 420 316 348 


3,08 


3 915 416 361 




Portugal


100 000 


129 502 501 


129 602 501 


43 200 834 


235 658 100 


1 131 025 757 


121 408 142 


1 488 091 999 


1,34 


1 617 694 500 




Romania


900 000 


122 403 526 


123 303 526 


41 101 175 


163 693 239 


1 004 358 767 


107 384 400 


1 275 436 406 


1,15 


1 398 739 932 




Slovenia


0 


65 396 612 


65 396 612 


21 798 871 


55 037 400 


242 842 620 


26 021 709 


323 901 729 


0,29 


389 298 341 




Slovakia


1 300 000 


99 923 441 


101 223 441 


33 741 147 


78 020 250 


487 964 976 


49 524 234 


615 509 460 


0,55 


716 732 901 




Finland


700 000 


116 487 715 


117 187 715 


39 062 572 


274 014 000 


1 318 547 150 


134 522 224 


1 727 083 374 


1,56 


1 844 271 089 




Sweden


2 600 000 


519 515 847 


522 115 847 


174 038 616 


561 562 344 


2 847 089 742 


50 172 688 


3 458 824 774 


3,12 


3 980 940 621 




United Kingdom


9 500 000 


3 371 797 676 


3 381 297 676 


1 127 099 226 


3 336 701 566 


15 215 901 200 


–5 635 193 481 


12 917 409 285 


11,65 


16 298 706 961 





Total




124 700 000 




18 634 700 000 




18 759 400 000 




6 253 133 333 




18 023 353 946 




92 884 369 728 




0 




110 907 723 674 




100,00 




129 667 123 674 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2015


Amending budget No 8/2015


New amount






1


OWN RESOURCES


138 270 491 148 


–8 603 367 474 


129 667 123 674 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


1 434 557 708 


7 133 244 000 


8 567 801 708 




4


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


1 300 952 883 


 


1 300 952 883 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


54 453 674 


40 000 000 


94 453 674 




6


CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES


60 000 000 


 


60 000 000 




7


INTEREST ON LATE PAYMENTS AND FINES


123 000 000 


1 400 000 000 


1 523 000 000 




8


BORROWING AND LENDING OPERATIONS


6 890 000 


30 000 000 


36 890 000 




9


MISCELLANEOUS REVENUE


30 201 000 


 


30 201 000 




 



GRAND TOTAL




141 280 546 413 




– 123 474 




141 280 422 939 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 1 1







1 1 0






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




p.m.


 


p.m.






1 1 1






Sugar storage levies




p.m.


 


p.m.






1 1 3






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




p.m.


 


p.m.






1 1 7






Production charge




124 700 000 


 


124 700 000 






1 1 8






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




p.m.


 


p.m.






1 1 9






Surplus amount




p.m.


 


p.m.




 


CHAPTER 1 1 — TOTAL


124 700 000 


 


124 700 000 



 

CHAPTER 1 2







1 2 0






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




17 834 700 000 


800 000 000 


18 634 700 000 




 


CHAPTER 1 2 — TOTAL


17 834 700 000 


800 000 000 


18 634 700 000 



 

CHAPTER 1 3







1 3 0






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




18 023 353 946 


 


18 023 353 946 




 


CHAPTER 1 3 — TOTAL


18 023 353 946 


 


18 023 353 946 



 

CHAPTER 1 4







1 4 0






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




102 287 737 202 


–9 403 367 474 


92 884 369 728 




 


CHAPTER 1 4 — TOTAL


102 287 737 202 


–9 403 367 474 


92 884 369 728 



 

CHAPTER 1 5







1 5 0






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




0,— 


 


0,— 




 


CHAPTER 1 5 — TOTAL


0,— 


 


0,— 



 

CHAPTER 1 6







1 6 0






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




p.m.


 


p.m.




 


CHAPTER 1 6 — TOTAL


p.m.


 


p.m.




 



Title 1 — Total




138 270 491 148 




–8 603 367 474 




129 667 123 674 












CHAPTER 1 1 —



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











CHAPTER 1 2 —



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











CHAPTER 1 3 —



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











CHAPTER 1 4 —



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











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



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









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




                                       1 2 0Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom









Budget 2015


Amending budget No 8/2015


New amount




17 834 700 000 


800 000 000 


18 634 700 000 





Remarks

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

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.








Member State


Budget 2015


Amending budget No. 8/2015


New amount




Belgium


1 700 817 398 


76 292 504 


1 777 109 902 




Bulgaria


58 162 561 


2 608 962 


60 771 523 




Czech Republic


209 591 104 


9 401 497 


218 992 601 




Denmark


328 798 618 


14 748 714 


343 547 332 




Germany


3 515 695 181 


157 701 345 


3 673 396 526 




Estonia


23 573 852 


1 057 438 


24 631 290 




Ireland


245 723 952 


11 022 286 


256 746 238 




Greece


128 678 232 


5 772 039 


134 450 271 




Spain


1 213 487 198 


54 432 637 


1 267 919 835 




France


1 540 432 850 


69 098 234 


1 609 531 084 




Croatia


43 338 829 


1 944 023 


45 282 852 




Italy


1 550 830 051 


69 564 615 


1 620 394 666 




Cyprus


18 323 780 


821 938 


19 145 718 




Latvia


27 176 843 


1 219 055 


28 395 898 




Lithuania


65 780 312 


2 950 666 


68 730 978 




Luxembourg


15 029 617 


674 174 


15 703 791 




Hungary


110 457 394 


4 954 718 


115 412 112 




Malta


11 426 627 


512 557 


11 939 184 




Netherlands


2 130 911 520 


95 584 967 


2 226 496 487 




Austria


199 811 559 


8 962 822 


208 774 381 




Poland


461 594 554 


20 705 459 


482 300 013 




Portugal


123 942 873 


5 559 628 


129 502 501 




Romania


117 148 662 


5 254 864 


122 403 526 




Slovenia


62 589 092 


2 807 520 


65 396 612 




Slovakia


95 633 662 


4 289 779 


99 923 441 




Finland


111 486 820 


5 000 895 


116 487 715 




Sweden


497 212 688 


22 303 159 


519 515 847 




United Kingdom


3 227 044 171 


144 753 505 


3 371 797 676 





Article 1 2 0 — Total



17 834 700 000 


800 000 000 


18 634 700 000 





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




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









Budget 2015


Amending budget No 8/2015


New amount




102 287 737 202 


–9 403 367 474 


92 884 369 728 





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 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 0,6618 %.

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


Amending budget No. 8/2015


New amount




Belgium


2 948 138 218 


– 271 023 955 


2 677 114 263 




Bulgaria


300 569 728 


–27 631 539 


272 938 189 




Czech Republic


1 042 222 019 


–95 812 038 


946 409 981 




Denmark


1 961 742 240 


– 180 344 034 


1 781 398 206 




Germany


21 864 405 229 


–2 010 006 699 


19 854 398 530 




Estonia


142 812 302 


–13 128 812 


129 683 490 




Ireland


1 170 159 800 


– 107 573 428 


1 062 586 372 




Greece


1 281 873 093 


– 117 843 293 


1 164 029 800 




Spain


7 815 907 916 


– 718 520 678 


7 097 387 238 




France


15 814 431 821 


–1 453 829 344 


14 360 602 477 




Croatia


302 256 027 


–27 786 561 


274 469 466 




Italy


11 502 867 468 


–1 057 464 881 


10 445 402 587 




Cyprus


118 108 966 


–10 857 822 


107 251 144 




Latvia


179 251 974 


–16 478 732 


162 773 242 




Lithuania


265 124 885 


–24 373 075 


240 751 810 




Luxembourg


220 672 982 


–20 286 587 


200 386 395 




Hungary


749 838 714 


–68 933 082 


680 905 632 




Malta


57 924 570 


–5 325 038 


52 599 532 




Netherlands


4 802 411 377 


– 441 488 298 


4 360 923 079 




Austria


2 333 565 332 


– 214 525 934 


2 119 039 398 




Poland


2 913 421 073 


– 267 832 388 


2 645 588 685 




Portugal


1 245 527 807 


– 114 502 050 


1 131 025 757 




Romania


1 106 037 387 


– 101 678 620 


1 004 358 767 




Slovenia


267 427 364 


–24 584 744 


242 842 620 




Slovakia


537 365 257 


–49 400 281 


487 964 976 




Finland


1 452 033 370 


– 133 486 220 


1 318 547 150 




Sweden


3 135 321 563 


– 288 231 821 


2 847 089 742 




United Kingdom


16 756 318 720 


–1 540 417 520 


15 215 901 200 





Article 1 4 0 — Total



102 287 737 202 


–9 403 367 474 


92 884 369 728 





TITLE 3


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 3 0







3 0 0






Surplus available from the preceding financial year




1 434 557 708 


 


1 434 557 708 






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


1 434 557 708 


 


1 434 557 708 



 

CHAPTER 3 1







3 1 0






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






3 1 0 3


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


p.m.


– 192 713 000 


– 192 713 000 




 



Article 3 1 0 — Total



p.m.


– 192 713 000 


– 192 713 000 




 


CHAPTER 3 1 — TOTAL


p.m.


– 192 713 000 


– 192 713 000 



 

CHAPTER 3 2







3 2 0






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






3 2 0 3


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


p.m.


7 325 957 000 


7 325 957 000 




 



Article 3 2 0 — Total



p.m.


7 325 957 000 


7 325 957 000 




 


CHAPTER 3 2 — TOTAL


p.m.


7 325 957 000 


7 325 957 000 



 

CHAPTER 3 4







3 4 0






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




p.m.


 


p.m.




 


CHAPTER 3 4 — TOTAL


p.m.


 


p.m.



 

CHAPTER 3 5







3 5 0






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






3 5 0 4


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


0,— 


 


0,— 




 



Article 3 5 0 — Total



0,— 


 


0,— 




 


CHAPTER 3 5 — TOTAL


0,— 


 


0,— 



 

CHAPTER 3 6







3 6 0






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






3 6 0 4


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


0,— 


 


0,— 




 



Article 3 6 0 — Total



0,— 


 


0,— 




 


CHAPTER 3 6 — TOTAL


0,— 


 


0,— 




 



Title 3 — Total




1 434 557 708 




7 133 244 000 




8 567 801 708 












CHAPTER 3 0 —



SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR











CHAPTER 3 1 —



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











CHAPTER 3 2 —



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











CHAPTER 3 4 —



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











CHAPTER 3 5 —



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











CHAPTER 3 6 —



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









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




                                       3 1 0Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000



                                    3 1 0 3Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000







Budget 2015


Amending budget No 8/2015


New amount




p.m.


– 192 713 000 


– 192 713 000 





Remarks

Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July.
Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the Commission’s account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.
Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the ‘VAT’ base will lead to adjustments of the ‘VAT’ balances.
The budgeted amounts include the balances deferred in 2014.

Legal basis

Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).
Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5) and (8) thereof.








Member State


Budget 2015


Amending budget No. 8/2015


New amount




Belgium


p.m.


72 870 000 


72 870 000 




Bulgaria


p.m.


1 525 000 


1 525 000 




Czech Republic


p.m.


9 640 000 


9 640 000 




Denmark


p.m.


–5 927 000 


–5 927 000 




Germany


p.m.


– 103 806 000 


– 103 806 000 




Estonia


p.m.


608 000 


608 000 




Ireland


p.m.


7 099 000 


7 099 000 




Greece


p.m.


–45 286 000 


–45 286 000 




Spain


p.m.


–72 892 000 


–72 892 000 




France


p.m.


–43 477 000 


–43 477 000 




Croatia


p.m.


–1 184 000 


–1 184 000 




Italy


p.m.


– 216 644 000 


– 216 644 000 




Cyprus


p.m.


11 239 000 


11 239 000 




Latvia


p.m.


1 669 000 


1 669 000 




Lithuania


p.m.


358 000 


358 000 




Luxembourg


p.m.


14 886 000 


14 886 000 




Hungary


p.m.


4 379 000 


4 379 000 




Malta


p.m.


3 630 000 


3 630 000 




Netherlands


p.m.


–26 259 000 


–26 259 000 




Austria


p.m.


–4 400 000 


–4 400 000 




Poland


p.m.


30 536 000 


30 536 000 




Portugal


p.m.


18 273 000 


18 273 000 




Romania


p.m.


–12 492 000 


–12 492 000 




Slovenia


p.m.


1 905 000 


1 905 000 




Slovakia


p.m.


6 967 000 


6 967 000 




Finland


p.m.


–8 412 000 


–8 412 000 




Sweden


p.m.


1 356 000 


1 356 000 




United Kingdom


p.m.


161 126 000 


161 126 000 





Item 3 1 0 3 — Total



p.m.


– 192 713 000 


– 192 713 000 





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




                                       3 2 0Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000



                                    3 2 0 3Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000







Budget 2015


Amending budget No 8/2015


New amount




p.m.


7 325 957 000 


7 325 957 000 





Remarks

On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year.
The Commission works out each Member State’s balance and informs it in time for that Member State to enter its balance in the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year.
Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000.
The budgeted amounts include the balances deferred in 2014.

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), and in particular Article 10(6), (7) and (8) thereof.
Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1).








Member State


Budget 2015


Amending budget No. 8/2015


New amount




Belgium


p.m.


147 716 000 


147 716 000 




Bulgaria


p.m.


59 923 000 


59 923 000 




Czech Republic


p.m.


51 471 000 


51 471 000 




Denmark


p.m.


–60 420 000 


–60 420 000 




Germany


p.m.


383 851 000 


383 851 000 




Estonia


p.m.


11 786 000 


11 786 000 




Ireland


p.m.


156 657 000 


156 657 000 




Greece


p.m.


– 171 235 000 


– 171 235 000 




Spain


p.m.


– 333 271 000 


– 333 271 000 




France


p.m.


300 400 000 


300 400 000 




Croatia


p.m.


–5 551 000 


–5 551 000 




Italy


p.m.


1 167 877 000 


1 167 877 000 




Cyprus


p.m.


55 184 000 


55 184 000 




Latvia


p.m.


–1 293 000 


–1 293 000 




Lithuania


p.m.


6 460 000 


6 460 000 




Luxembourg


p.m.


74 065 000 


74 065 000 




Hungary


p.m.


42 869 000 


42 869 000 




Malta


p.m.


17 767 000 


17 767 000 




Netherlands


p.m.


538 657 000 


538 657 000 




Austria


p.m.


–72 668 000 


–72 668 000 




Poland


p.m.


197 995 000 


197 995 000 




Portugal


p.m.


21 688 000 


21 688 000 




Romania


p.m.


40 791 000 


40 791 000 




Slovenia


p.m.


14 745 000 


14 745 000 




Slovakia


p.m.


–14 817 000 


–14 817 000 




Finland


p.m.


9 616 000 


9 616 000 




Sweden


p.m.


41 121 000 


41 121 000 




United Kingdom


p.m.


4 644 573 000 


4 644 573 000 





Item 3 2 0 3 — Total



p.m.


7 325 957 000 


7 325 957 000 





TITLE 5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 5 0







5 0 0






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






5 0 0 0


Proceeds from the sale of vehicles — Assigned revenue


p.m.


 


p.m.




5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


p.m.


 


p.m.




5 0 0 2


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


p.m.


 


p.m.




 



Article 5 0 0 — Total



p.m.


 


p.m.






5 0 1






Proceeds from the sale of immovable property




p.m.


 


p.m.






5 0 2






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




p.m.


 


p.m.




 


CHAPTER 5 0 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 1







5 1 0






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




p.m.


 


p.m.






5 1 1






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






5 1 1 0


Proceeds from letting and subletting immovable property — Assigned revenue


p.m.


 


p.m.




5 1 1 1


Reimbursement of charges connected with lettings — Assigned revenue


p.m.


 


p.m.




 



Article 5 1 1 — Total



p.m.


 


p.m.




 


CHAPTER 5 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 2







5 2 0






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




453 674 


 


453 674 






5 2 1






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




10 000 000 


40 000 000 


50 000 000 






5 2 2






Interest yielded by prefinancing




40 000 000 


 


40 000 000 






5 2 3






Revenue generated on Trust Accounts — Assigned revenue




p.m.


 


p.m.




 


CHAPTER 5 2 — TOTAL


50 453 674 


40 000 000 


90 453 674 



 

CHAPTER 5 5







5 5 0






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




p.m.


 


p.m.






5 5 1






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




p.m.


 


p.m.




 


CHAPTER 5 5 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 7







5 7 0






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




p.m.


 


p.m.






5 7 1






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




p.m.


 


p.m.






5 7 2






Repayment of welfare expenditure incurred on behalf of another institution




p.m.


 


p.m.






5 7 3






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




p.m.


 


p.m.






5 7 4






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




p.m.


 


p.m.




 


CHAPTER 5 7 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 8







5 8 0






Revenue from payments connected with lettings — Assigned revenue




p.m.


 


p.m.






5 8 1






Revenue from insurance payments received — Assigned revenue




p.m.


 


p.m.




 


CHAPTER 5 8 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 9







5 9 0






Other revenue from administrative operations




4 000 000 


 


4 000 000 




 


CHAPTER 5 9 — TOTAL


4 000 000 


 


4 000 000 




 



Title 5 — Total




54 453 674 




40 000 000 




94 453 674 












CHAPTER 5 0 —



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











CHAPTER 5 1 —



PROCEEDS FROM LETTING AND HIRING











CHAPTER 5 2 —



REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST











CHAPTER 5 5 —



REVENUE FROM THE SUPPLY OF SERVICES AND WORK











CHAPTER 5 7 —



OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS











CHAPTER 5 8 —



MISCELLANEOUS COMPENSATION











CHAPTER 5 9 —



OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS









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




                                       5 2 1Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission









Budget 2015


Amending budget No 8/2015


New amount




10 000 000 


40 000 000 


50 000 000 





Remarks

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







Commission


 


50 000 000 





TITLE 7


INTEREST ON LATE PAYMENTS AND FINES










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 7 0







7 0 0






Interest on late payments






7 0 0 0


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


5 000 000 


5 000 000 


10 000 000 




7 0 0 1


Other interest on late payments


3 000 000 


 


3 000 000 




 



Article 7 0 0 — Total



8 000 000 


5 000 000 


13 000 000 






7 0 1






Interest on late payments and other interest on fines




15 000 000 


30 000 000 


45 000 000 




 


CHAPTER 7 0 — TOTAL


23 000 000 


35 000 000 


58 000 000 



 

CHAPTER 7 1







7 1 0






Fines, periodic penalty payments and other penalties




100 000 000 


1 315 000 000 


1 415 000 000 






7 1 1






Excess emissions premiums for new passenger cars




p.m.


 


p.m.






7 1 2






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




p.m.


50 000 000 


50 000 000 




 


CHAPTER 7 1 — TOTAL


100 000 000 


1 365 000 000 


1 465 000 000 



 

CHAPTER 7 2







7 2 0






Interest on deposits and fines






7 2 0 0


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


p.m.


 


p.m.




 



Article 7 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 7 2 — TOTAL


p.m.


 


p.m.




 



Title 7 — Total




123 000 000 




1 400 000 000 




1 523 000 000 












CHAPTER 7 0 —



INTEREST ON LATE PAYMENTS











CHAPTER 7 1 —



FINES











CHAPTER 7 2 —



INTEREST ON DEPOSITS AND FINES









CHAPTER 7 0 —   INTEREST ON LATE PAYMENTS




                                       7 0 0Interest on late payments



                                    7 0 0 0Interest due on late payments into the accounts held with the treasuries of the Member States







Budget 2015


Amending budget No 8/2015


New amount




5 000 000 


5 000 000 


10 000 000 





Remarks

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned.
In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.
In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in question by the central banks for their main refinancing operations, increased by two percentage points, or, for the Member States for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.
The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000.







Council


 


p.m.




Commission


 


10 000 000 




European External Action Service


 


p.m.




 


Total


10 000 000 





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).
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.



                                       7 0 1Interest on late payments and other interest on fines









Budget 2015


Amending budget No 8/2015


New amount




15 000 000 


30 000 000 


45 000 000 





Remarks

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

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 —   FINES




                                       7 1 0Fines, periodic penalty payments and other penalties









Budget 2015


Amending budget No 8/2015


New amount




100 000 000 


1 315 000 000 


1 415 000 000 





Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 of the Treaty on the Functioning of the European Union.
The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).



                                       7 1 2Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty









Budget 2015


Amending budget No 8/2015


New amount




p.m.


50 000 000 


50 000 000 





Legal basis

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

TITLE 8


BORROWING AND LENDING OPERATIONS










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 8 0







8 0 0






European Union guarantee for Union borrowings for balance of payments support




p.m.


 


p.m.






8 0 1






European Union guarantee for Euratom borrowings




p.m.


 


p.m.






8 0 2






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




p.m.


 


p.m.




 


CHAPTER 8 0 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 1







8 1 0






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




p.m.


30 000 000 


30 000 000 






8 1 3






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




p.m.


 


p.m.




 


CHAPTER 8 1 — TOTAL


p.m.


30 000 000 


30 000 000 



 

CHAPTER 8 2







8 2 7






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




p.m.


 


p.m.






8 2 8






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




p.m.


 


p.m.




 


CHAPTER 8 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 3







8 3 5






European Union guarantee for European Investment Bank loans to third countries




p.m.


 


p.m.




 


CHAPTER 8 3 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 5







8 5 0






Dividends paid by the European Investment Fund




6 890 000 


 


6 890 000 




 


CHAPTER 8 5 — TOTAL


6 890 000 


 


6 890 000 




 



Title 8 — Total




6 890 000 




30 000 000 




36 890 000 












CHAPTER 8 0 —



REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES











CHAPTER 8 1 —



LOANS GRANTED BY THE COMMISSION











CHAPTER 8 2 —



REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR THIRD COUNTRIES











CHAPTER 8 3 —



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











CHAPTER 8 5 —



REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES









CHAPTER 8 1 —   LOANS GRANTED BY THE COMMISSION




                                       8 1 0Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries









Budget 2015


Amending budget No 8/2015


New amount




p.m.


30 000 000 


30 000 000 





Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 21 03 and 22 02 of the statement of expenditure in Section III ‘Commission’ to Mediterranean third countries.
It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time those countries had not yet joined the Union.
The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments and interest on risk capital generally in annual instalments.
This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide additional appropriations to finance expenditure to which this revenue is assigned.

Legal basis

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in Section III ‘Commission’.

SECTION III


COMMISSION


REVENUE


TITLE 5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 5 0







5 0 0






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






5 0 0 0


Proceeds from the sale of vehicles — Assigned revenue


p.m.


 


p.m.




5 0 0 1


Proceeds from the sale of other movable property — Assigned revenue


p.m.


 


p.m.




5 0 0 2


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


p.m.


 


p.m.




 



Article 5 0 0 — Total



p.m.


 


p.m.






5 0 1






Proceeds from the sale of immovable property




p.m.


 


p.m.






5 0 2






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




p.m.


 


p.m.




 


CHAPTER 5 0 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 1







5 1 0






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




p.m.


 


p.m.






5 1 1






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






5 1 1 0


Proceeds from letting and subletting immovable property — Assigned revenue


p.m.


 


p.m.




5 1 1 1


Reimbursement of charges connected with lettings — Assigned revenue


p.m.


 


p.m.




 



Article 5 1 1 — Total



p.m.


 


p.m.




 


CHAPTER 5 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 2







5 2 0






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




p.m.


 


p.m.






5 2 1






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




10 000 000 


40 000 000 


50 000 000 






5 2 2






Interest yielded by prefinancing




40 000 000 


 


40 000 000 






5 2 3






Revenue generated on trust accounts — Assigned revenue




p.m.


 


p.m.




 


CHAPTER 5 2 — TOTAL


50 000 000 


40 000 000 


90 000 000 



 

CHAPTER 5 5







5 5 0






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




p.m.


 


p.m.






5 5 1






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




p.m.


 


p.m.




 


CHAPTER 5 5 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 7







5 7 0






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




p.m.


 


p.m.






5 7 1






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




p.m.


 


p.m.






5 7 2






Repayment of welfare expenditure incurred on behalf of another institution




p.m.


 


p.m.






5 7 3






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




p.m.


 


p.m.




 


CHAPTER 5 7 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 8







5 8 0






Revenue from payments connected with lettings — Assigned revenue




p.m.


 


p.m.






5 8 1






Revenue from insurance payments received — Assigned revenue




p.m.


 


p.m.




 


CHAPTER 5 8 — TOTAL


p.m.


 


p.m.



 

CHAPTER 5 9







5 9 0






Other revenue from administrative operations




4 000 000 


 


4 000 000 




 


CHAPTER 5 9 — TOTAL


4 000 000 


 


4 000 000 




 



Title 5 — Total




54 000 000 




40 000 000 




94 000 000 












CHAPTER 5 0 —



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











CHAPTER 5 1 —



PROCEEDS FROM LETTING AND HIRING











CHAPTER 5 2 —



REVENUE FROM INVESTMENTS OR LOANS GRANTED, BANK AND OTHER INTEREST











CHAPTER 5 5 —



REVENUE FROM THE SUPPLY OF SERVICES AND WORK











CHAPTER 5 7 —



OTHER CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH THE ADMINISTRATIVE OPERATION OF THE INSTITUTION











CHAPTER 5 8 —



MISCELLANEOUS COMPENSATION











CHAPTER 5 9 —



OTHER REVENUE FROM ADMINISTRATIVE OPERATIONS









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




                                    5 2 1Revenue from investments or loans granted, bank and other interest on the accounts of organisations receiving subsidies transferred to the Commission









Budget 2015


Amending budget No 8/2015


New amount




10 000 000 


40 000 000 


50 000 000 





Remarks

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

TITLE 7


INTEREST ON LATE PAYMENTS AND FINES










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 7 0







7 0 0






Interest on late payments






7 0 0 0


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


5 000 000 


5 000 000 


10 000 000 




7 0 0 1


Other interest on late payments


3 000 000 


 


3 000 000 




 



Article 7 0 0 — Total



8 000 000 


5 000 000 


13 000 000 






7 0 1






Interest on late payments and other interest on fines




15 000 000 


30 000 000 


45 000 000 




 


CHAPTER 7 0 — TOTAL


23 000 000 


35 000 000 


58 000 000 



 

CHAPTER 7 1







7 1 0






Fines, periodic penalty payments and other penalties




100 000 000 


1 315 000 000 


1 415 000 000 






7 1 1






Excess emissions premiums for new passenger cars




p.m.


 


p.m.






7 1 2






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




p.m.


50 000 000 


50 000 000 




 


CHAPTER 7 1 — TOTAL


100 000 000 


1 365 000 000 


1 465 000 000 



 

CHAPTER 7 2







7 2 0






Interest on deposits and fines






7 2 0 0


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


p.m.


 


p.m.




 



Article 7 2 0 — Total



p.m.


 


p.m.




 


CHAPTER 7 2 — TOTAL


p.m.


 


p.m.




 



Title 7 — Total




123 000 000 




1 400 000 000 




1 523 000 000 












CHAPTER 7 0 —



INTEREST ON LATE PAYMENTS











CHAPTER 7 1 —



FINES











CHAPTER 7 2 —



INTEREST ON DEPOSITS AND FINES









CHAPTER 7 0 —   INTEREST ON LATE PAYMENTS




                                    7 0 0Interest on late payments



                                 7 0 0 0Interest due on late payments into the accounts held with the treasuries of the Member States







Budget 2015


Amending budget No 8/2015


New amount




5 000 000 


5 000 000 


10 000 000 





Remarks

Any delay by a Member State in making the entry in the account opened in the name of the Commission referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 gives rise to the payment of interest by the Member State concerned.
In the case of Member States whose currency is the euro, the interest rate shall be equal to the rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.
In the case of Member States whose currency is not the euro, the rate shall be equal to the rate applied on the first day of the month in question by the Central Banks for their main refinancing operations, increased by two percentage points, or, for the Member States for which the Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by two percentage points. This rate shall be increased by 0,25 of a percentage point for each month of delay. The increased rate shall be applied to the entire period of delay.
The interest rate applies to all entries of own resources enumerated under Article 10 of Regulation (EC, Euratom) No 1150/2000.

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).
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.



                                    7 0 1Interest on late payments and other interest on fines









Budget 2015


Amending budget No 8/2015


New amount




15 000 000 


30 000 000 


45 000 000 





Remarks

This article is intended to record accrued interest on special accounts for fines and interest on late payment connected with fines.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 —   FINES




                                    7 1 0Fines, periodic penalty payments and other penalties









Budget 2015


Amending budget No 8/2015


New amount




100 000 000 


1 315 000 000 


1 415 000 000 





Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations enumerated below or under Articles 101 and 102 of the Treaty on the Functioning of the European Union.
The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).
Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).



                                    7 1 2Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty









Budget 2015


Amending budget No 8/2015


New amount




p.m.


50 000 000 


50 000 000 





Legal basis

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

TITLE 8


BORROWING AND LENDING OPERATIONS










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 8 0







8 0 0






European Union guarantee for Union borrowings for balance of payments support




p.m.


 


p.m.






8 0 1






European Union guarantee for Euratom borrowings




p.m.


 


p.m.






8 0 2






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




p.m.


 


p.m.




 


CHAPTER 8 0 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 1







8 1 0






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




p.m.


30 000 000 


30 000 000 






8 1 3






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




p.m.


 


p.m.




 


CHAPTER 8 1 — TOTAL


p.m.


30 000 000 


30 000 000 



 

CHAPTER 8 2







8 2 7






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




p.m.


 


p.m.






8 2 8






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




p.m.


 


p.m.




 


CHAPTER 8 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 3







8 3 5






European Union guarantee for European Investment Bank loans to third countries




p.m.


 


p.m.




 


CHAPTER 8 3 — TOTAL


p.m.


 


p.m.



 

CHAPTER 8 5







8 5 0






Dividends paid by the European Investment Fund




6 890 000 


 


6 890 000 




 


CHAPTER 8 5 — TOTAL


6 890 000 


 


6 890 000 




 



Title 8 — Total




6 890 000 




30 000 000 




36 890 000 












CHAPTER 8 0 —



REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS IN THE MEMBER STATES











CHAPTER 8 1 —



LOANS GRANTED BY THE COMMISSION











CHAPTER 8 2 —



REVENUE RESULTING FROM THE EUROPEAN UNION GUARANTEE FOR BORROWING AND LENDING OPERATIONS FOR THIRD COUNTRIES











CHAPTER 8 3 —



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











CHAPTER 8 5 —



REVENUE FROM CONTRIBUTIONS BY GUARANTEE BODIES









CHAPTER 8 1 —   LOANS GRANTED BY THE COMMISSION




                                    8 1 0Capital repayments and interest in respect of special loans and risk capital granted in the framework of financial cooperation with Mediterranean third countries









Budget 2015


Amending budget No 8/2015


New amount




p.m.


30 000 000 


30 000 000 





Remarks

This article is intended to record capital repayments and interest payments on special loans and risk capital granted from the appropriations in Chapters 21 03 and 22 02 of the statement of expenditure in this section to Mediterranean third countries.
It also comprises capital repayments and interest payments on special loans and risk capital granted to certain Mediterranean Member States which, however, represent a very small proportion of the overall amount. These loans/risk capital were granted at a time the countries had not yet joined the Union.
The revenue obtained normally exceeds the amounts forecast in the budget because of the interest payments on special loans which may still be disbursed during the preceding financial year as well as during the current financial year. The interest on special loans and risk capital is charged from the moment the loans are disbursed; interest on special loans is paid in six-monthly instalments and interest on risk capital generally in annual instalments.
This article may accommodate, in accordance with Article 21 of the Financial Regulation, assigned revenue which is used to provide additional appropriations to finance expenditure to which this revenue is assigned.

Legal basis

For the legal basis, see remarks for Chapters 21 03 and 22 02 of the statement of expenditure in this section.

SECTION IX


EUROPEAN DATA PROTECTION SUPERVISOR


REVENUE


Contribution of the European Union to the financing of the expenditure of the European Data Protection Supervisor for the financial year 2015







Heading


Amount






Expenditure


8 883 891 




Own resources


– 959 000 





Contribution due




7 924 891 






EXPENDITURE










Title
Chapter


Heading


Budget 2015


Amending budget No 8/2015


New amount





1




EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION





1 0


MEMBERS OF THE INSTITUTION


1 009 243 


–56 160 


953 083 




1 1


STAFF OF THE INSTITUTION


4 981 725 


 


4 981 725 




 



Title 1 — Total




5 990 968 




–56 160 




5 934 808 






2




BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION





2 0


BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION


2 381 750 


–67 314 


2 314 436 




 



Title 2 — Total




2 381 750 




–67 314 




2 314 436 






3




EUROPEAN DATA PROTECTION BOARD





3 0


EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE BOARD


511 173 


 


511 173 




 



Title 3 — Total




511 173 



 



511 173 






10




OTHER EXPENDITURE





10 0


PROVISIONAL APPROPRIATIONS


p.m.


 


p.m.




10 1


CONTINGENCY RESERVE


p.m.


 


p.m.




 



Title 10 — Total




p.m.



 



p.m.





 



GRAND TOTAL




8 883 891 




– 123 474 




8 760 417 






TITLE 1


EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 1 0







1 0 0






Remuneration, allowances and other entitlements of Members






1 0 0 0


Remuneration and allowances


 


 


 




Non-differentiated appropriations


627 689 


 


627 689 




1 0 0 1


Entitlements on entering and leaving the service


 


 


 




Non-differentiated appropriations


—


 


—




1 0 0 2


Temporary allowances


 


 


 




Non-differentiated appropriations


296 000 


–45 000 


251 000 




1 0 0 3


Pensions


 


 


 




Non-differentiated appropriations


p.m.


 


p.m.




1 0 0 4


Provisional appropriation


 


 


 




Non-differentiated appropriations


11 160 


–11 160 


p.m.




 



Article 1 0 0 — Total



934 849 


–56 160 


878 689 






1 0 1






Other expenditure in connection with Members






1 0 1 0


Further training


 


 


 




Non-differentiated appropriations


15 000 


 


15 000 




1 0 1 1


Mission expenses, travel expenses and other ancillary expenditure


 


 


 




Non-differentiated appropriations


59 394 


 


59 394 




 



Article 1 0 1 — Total



74 394 


 


74 394 




 


CHAPTER 1 0 — TOTAL


1 009 243 


–56 160 


953 083 



 

CHAPTER 1 1







1 1 0






Remuneration, allowances and other entitlements of officials and temporary staff






1 1 0 0


Remuneration and allowances


 


 


 




Non-differentiated appropriations


4 105 808 


 


4 105 808 




1 1 0 1


Entitlements on entering the service, transfer and leaving the service


 


 


 




Non-differentiated appropriations


50 000 


 


50 000 




1 1 0 2


Paid overtime


 


 


 




Non-differentiated appropriations


p.m.


 


p.m.




1 1 0 3


Special assistance grants


 


 


 




Non-differentiated appropriations


—


 


—




1 1 0 4


Allowances and miscellaneous contributions upon early termination of service


 


 


 




Non-differentiated appropriations


p.m.


 


p.m.




1 1 0 5


Provisional appropriation


 


 


 




Non-differentiated appropriations


—


 


—




 



Article 1 1 0 — Total



4 155 808 


 


4 155 808 






1 1 1






Other staff






1 1 1 0


Contract staff


 


 


 




Non-differentiated appropriations


251 756 


 


251 756 




1 1 1 1


Cost of traineeships and staff exchanges


 


 


 




Non-differentiated appropriations


179 428 


 


179 428 




1 1 1 2


Services and work to be contracted out


 


 


 




Non-differentiated appropriations


51 202 


 


51 202 




 



Article 1 1 1 — Total



482 386 


 


482 386 






1 1 2






Other expenditure in connection with staff






1 1 2 0


Mission expenses, travel expenses and other ancillary expenditure


 


 


 




Non-differentiated appropriations


157 398 


 


157 398 




1 1 2 1


Recruitment costs


 


 


 




Non-differentiated appropriations


6 789 


 


6 789 




1 1 2 2


Further training


 


 


 




Non-differentiated appropriations


78 500 


 


78 500 




1 1 2 3


Social service


 


 


 




Non-differentiated appropriations


p.m.


 


p.m.




1 1 2 4


Medical service


 


 


 




Non-differentiated appropriations


14 844 


 


14 844 




1 1 2 5


Union nursery centre and other day nurseries and after-school centres


 


 


 




Non-differentiated appropriations


80 000 


 


80 000 




1 1 2 6


Relations between staff and other welfare expenditure


 


 


 




Non-differentiated appropriations


6 000 


 


6 000 




 



Article 1 1 2 — Total



343 531 


 


343 531 




 


CHAPTER 1 1 — TOTAL


4 981 725 


 


4 981 725 




 



Title 1 — Total




5 990 968 




–56 160 




5 934 808 












CHAPTER 1 0 —



MEMBERS OF THE INSTITUTION











CHAPTER 1 1 —



STAFF OF THE INSTITUTION









CHAPTER 1 0 —   MEMBERS OF THE INSTITUTION




                                    1 0 0Remuneration, allowances and other entitlements of Members



                                 1 0 0 2Temporary allowances







Budget 2015


Amending budget No 8/2015


New amount




296 000 


–45 000 


251 000 





Remarks

Regulation No 422/67/EEC, No 5/67/Euratom of the Council of 25 July 1967 determining the emoluments of the President and Members of the Commission, of the President, Judges, Advocates-General and Registrar of the Court of Justice, of the President, Members and Registrar of the General Court and of the President, Members and Registrar of the European Union Civil Service Tribunal (OJ 187, 8.8.1967, p. 1), and in particular Article 7 thereof.
This appropriation is intended to cover transitional allowances, family allowances and the corrective coefficient applied in respect of the countries of residence of former Members of the institution.

                                 1 0 0 4Provisional appropriation







Budget 2015


Amending budget No 8/2015


New amount




11 160 


–11 160 


p.m.





Remarks

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council in the course of the financial year.
This appropriation is purely provisional and may be used only after its transfer to other headings in accordance with the Financial Regulation.

TITLE 2


BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION










Article
Item


Heading


Budget 2015


Amending budget No 8/2015


New amount



 

CHAPTER 2 0







2 0 0






Rents, charges and buildings expenditure




 


 


 




Non-differentiated appropriations


885 000 


 


885 000 






2 0 1






Expenditure in connection with the operation and activities of the institution






2 0 1 0


Equipment


 


 


 




Non-differentiated appropriations


367 500 


 


367 500 




2 0 1 1


Supplies


 


 


 




Non-differentiated appropriations


15 000 


 


15 000 




2 0 1 2


Other operating expenditure


 


 


 




Non-differentiated appropriations


110 250 


 


110 250 




2 0 1 3


Translation and interpretation costs


 


 


 




Non-differentiated appropriations


775 000 


–67 314 


707 686 




2 0 1 4


Expenditure on publishing and information


 


 


 




Non-differentiated appropriations


112 000 


 


112 000 




2 0 1 5


Expenditure in connection with the activities of the institution


 


 


 




Non-differentiated appropriations


117 000 


 


117 000 




 



Article 2 0 1 — Total



1 496 750 


–67 314 


1 429 436 




 


CHAPTER 2 0 — TOTAL


2 381 750 


–67 314 


2 314 436 




 



Title 2 — Total




2 381 750 




–67 314 




2 314 436 












CHAPTER 2 0 —



BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION









CHAPTER 2 0 —   BUILDINGS, EQUIPMENT AND EXPENDITURE IN CONNECTION WITH THE OPERATION OF THE INSTITUTION




                                    2 0 1Expenditure in connection with the operation and activities of the institution



                                 2 0 1 3Translation and interpretation costs







Budget 2015


Amending budget No 8/2015


New amount




775 000 


–67 314 


707 686 





Remarks

Agreement on administrative cooperation between the European Data Protection Supervisor and the institution providing the service.
This appropriation is intended to cover all translation and interpretation costs and other associated costs.


(1)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 8/2015.

(2)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) 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’.

(4)  The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015) plus Amending Budgets No 1 to 8/2015.

(5)  The figures in this column correspond to those in the 2014 budget (OJ L 51, 20.2.2014) plus amending budgets No 1/2014 to No 7/2014.

(6)  The own resources for the 2015 budget are determined on the basis of the budget forecasts adopted at the 163th meeting of the Advisory Committee on Own Resources on 19 May 2015.

(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)  Calculation of rate: (92 884 369 728) / (140 340 939 259) = 0,661847998299209.

(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).

(14)  Rounded percentages.

(15)  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.

(16)  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.

(17)  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).

(18)  Note: The difference of € – 380 865 288 between the provisional amount of the 2013 UK correction (€ 5 923 047 619, as calculated above) and the previously budgeted amount of the 2013 UK correction (€ 5 542 182 331, entered in Amending budget No 3/2014) is financed in chapter 36 of Amending budget No 6/2015.

(19)  Rounded percentages.

(20)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2011, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2011 (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.

(21)  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.

(22)  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).

(23)  Note: The difference of € – 512 207 055 between the provisional amount of the 2012 UK correction (€ 5 143 608 383, as calculated above) and the previously budgeted amount of the 2012 UK correction (€ 4 631 401 328, entered in Amending budget No 6/2013) is financed in chapter 36 of Amending budget No 6/2015.

(24)  Rounded percentages.

(25)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU 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 EU 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.

(26)  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.

(27)  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).

(28)  Note: The difference of € – 197 962 241 between the definitive amount of the 2011 UK correction (€ 4 386 373 990, as calculated above) and the previously budgeted amount of the 2011 UK correction (€ 4 188 411 749, entered in Amending budget No 3/2014) is financed in chapter 35 of Amending budget No 6/2015.

(29)  p.m. (own resources + other revenue = total revenue = total expenditure); (129 667 123 674 + 11 613 299 265 = 141 280 422 939 = 141 280 422 939).

(30)  Total own resources as percentage of GNI: (129 667 123 674) / (14 034 093 925 900) = 0,92 %; own resources ceiling as percentage of GNI: 1,23 %.