DRAFT AMENDING BUDGET No 5 TO THE GENERAL BUDGET 2016 Implementation of the Own Resources Decision No 2014/335/EU further to the closing of the ratification process and its entry into force on 1 October 2016
Date: 2016-10-07
Institutions: Directorate-General for Budget, European Commission
Subjects: Member States' contribution, VAT, amending budget, draft budget, financial year, general budget (EU), gross national product, own resources

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 7.10.2016 COM(2016) 660 final   DRAFT AMENDING BUDGET No 5 TO THE GENERAL BUDGET 2016 Implementation of the Own Resources Decision No 2014/335/EU further to the closing of the ratification process and its entry into force on 1 October 2016  
 
 
Having regard to: 

– 

– 

– 

– 

– 

– 

– 

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

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 Union1, and in particular Article 41 thereof, 

the general budget of the European Union for the financial year 2016, as adopted on 
25 November 20152, 
Amending budget No 1/20163, adopted on 14 April 2016, 
Amending budget No 2/20164, adopted on 6 July 2016, 
Draft amending budget No 3/20165, adopted on 30 June 2016, 
Draft amending budget No 4/20166, adopted on 30 September 2016, 

The European Commission hereby presents Draft amending budget No 5 to the 2016 budget 
to the European Parliament and to the Council. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

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

1 
2 
3  
4  
5  
6  

OJ L 298, 26.10.2012, p. 1. 
OJ L 48, 24.2.2016, p. 1. 
OJ L 143, 31.5.2016, p. 1. 
OJ L 248, 15.9.2016, p. 1. 
COM(2016) 227 final, 30.6.2016. 
COM(2016) 623 final, 30.9.2016. 

2 

 
 
  
 
                                                 
TABLE OF CONTENTS 

1. 
2.  

3.  

4.  

5.  

6.  

INTRODUCTION ................................................................................................................................... 4 
BUDGETARY YEAR 2014: RETROACTIVE IMPACT OF ORD 2014 .......................................... 4 
2.1   DECREASE IN COLLECTION COSTS OF TRADITIONAL OWN RESOURCES (TOR) .......................................... 4 
2.2   RATE OF CALL OF THE VAT-BASED RESOURCE .......................................................................................... 5 
2.3   GROSS REDUCTIONS IN THEIR ANNUAL GNI-BASED CONTRIBUTIONS FOR DENMARK, THE NETHERLANDS, 
SWEDEN AND AUSTRIA .............................................................................................................................. 6 

2.4   CALCULATION OF THE CORRECTION MECHANISM IN FAVOUR OF THE UNITED KINGDOM (UK 

CORRECTION) ............................................................................................................................................. 7 
2.5   IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2014 .................................................... 8 
2.6   SUMMARY OF THE FINANCIAL IMPACT FROM THE IMPLEMENTATION OF THE ORD 2014 FOR THE YEAR 

2014 ........................................................................................................................................................ 10 
BUDGETARY YEAR 2015: RETROACTIVE IMPACT OF ORD 2014 ........................................ 12 
3.1   DECREASE IN COLLECTION COSTS OF TRADITIONAL OWN RESOURCES (TOR) ........................................ 12 
3.2   RATE OF CALL OF THE VAT-BASED RESOURCE ........................................................................................ 13 
3.3   GROSS REDUCTIONS IN THEIR ANNUAL GNI-BASSED CONTRIBUTIONS FOR DENMARK, THE NETHERLANDS, 
SWEDEN AND AUSTRIA ............................................................................................................................ 14 

3.4   CALCULATION OF THE CORRECTION MECHANISM IN FAVOUR OF THE UNITED KINGDOM (UK 

CORRECTION) ........................................................................................................................................... 15 
3.5   IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2015 .................................................. 17 
3.6   SUMMARY OF THE FINANCIAL IMPACT FROM THE IMPLEMENTATION OF THE ORD 2014 FOR THE YEAR 

2015 ........................................................................................................................................................ 19 
BUDGETARY YEAR 2016: RETROACTIVE IMPACT OF ORD 2014 ........................................ 21 
4.1   DECREASE IN COLLECTION COSTS OF TRADITIONAL OWN RESOURCES (TOR) ........................................ 21 
4.2   RATE OF CALL OF THE VAT-BASED RESOURCE ........................................................................................ 22 
4.3   GROSS REDUCTIONS IN THEIR ANNUAL GNI-BASSED CONTRIBUTIONS FOR DENMARK, THE NETHERLANDS, 
SWEDEN AND AUSTRIA ............................................................................................................................ 23 

4.4   CALCULATION OF THE CORRECTION MECHANISM IN FAVOUR OF THE UNITED KINGDOM (UK 

CORRECTION) ........................................................................................................................................... 24 
4.5   IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2016 .................................................. 26 
4.6   SUMMARY OF THE FINANCIAL IMPACT FROM THE IMPLEMENTATION OF THE ORD 2014 FOR THE YEAR 

2016 ........................................................................................................................................................ 28 
OTHER AMENDMENTS RELATED TO THE IMPLEMENTATION OF ORD 2014 ............... 30 
5.1   ADJUSTEMENT OF THE COLLECTION COSTS FOR TRADITIONAL OWN RESOURCES FOR THE YEAR 2016 ... 30 
5.2   TECHNICAL AMENDMENTS RELATED TO THE IMPLEMENTATION OF ORD 2014 ....................................... 31 
SUMMARY OF THE FINANCING OF THE GENERAL BUDGET ............................................. 31 

3 

 
 
 
 
1. 

INTRODUCTION 

This Draft Amending Budget No 5 to the Budget for 2016 (DAB 5/2016) covers the implementation 
of the new Own Resources Decision No 2014/335/EU, Euratom (hereafter, ORD 2014), following the 
completion of the ratification process and the entry into force of ORD 2014 on 1 October 2016. 

DAB 5/2016 takes into account the retroactive effect of ORD 2014 from 1 January 2014 onwards and 
therefore  includes  the  adjustments  for  the  financial  years  2014,  2015  and  2016  related  to  the  new 
provisions introduced by ORD 2014. 

2.  

BUDGETARY YEAR 2014: RETROACTIVE IMPACT OF ORD 2014 

The retroactive impact is calculated by comparing the amounts that Member States should have made 
available for the year 2014 according to the ORD 2014 and the amounts that have already been made 
available  for  that  year based  on  the  Own  Resources  Decision  No  2007/436/EC,  Euratom  (hereafter, 
ORD  2007).  Therefore,  the  calculation  of  the  retroactive  effect  is  based  on  the  latest  available  real 
data for each type of own resource.  

2.1  

Decrease in collection costs of Traditional Own Resources (TOR) 

ORD 2014 decreases the collection costs for Traditional Own Resources (TOR) from 25 % to 20 % 
for amounts that should have been made available by Member States after 1 March 2014. The TOR 
figures  included  in  Amending  Budget  (AB)  No 7/2014  were  forecasts.  However  during  that  year 
Member  States  have  made  available  the  actual  collected  amounts.  Therefore,  the  calculation  of  the 
retroactive impact is based on the actual collected TOR.  

The following table provides an overview of the impact of the decreased collection costs: 

Budgetary year 2014 (in EUR) 

Member State 

Actual amount 
of sugar levies 
collected at 25% 
(1) 

Actual amount 
of custom duties 
collected at 25% 
(2) 

Actual amount 
of sugar levies 
collected at 20% 
(3) 

Actual amount 
of custom duties 
collected at 20% 
(4) 

Difference in 
collection costs  

(5) = (3+4) - (1+2) 

Belgium 

Bulgaria 

- 6 723 048 

1 579 252 098 

- 6 277 390 

1 668 546 854 

  401 390 

 56 299 282 

  428 150 

 59 501 482 

Czech Republic 

 2 530 805 

 196 017 383 

 2 740 585 

 207 389 254 

 89 740 414 

 3 228 960 

 11 581 651 

 17 502 774 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

- 3 347 222 

 297 351 694 

- 3 008 015 

 314 515 261 

- 39 970 025 

3 367 018 994 

- 38 212 955 

3 558 017 137 

 192 755 213 

— 

 22 157 722 

— 

 23 425 270 

- 1 629 766 

 227 194 979 

- 1 629 765 

 240 221 650 

 1 428 317 

 121 801 766 

 1 523 539 

 128 904 377 

 1 624 096 

1 131 277 340 

 1 939 328 

1 196 197 853 

- 31 048 766 

1 425 142 160 

- 28 629 018 

1 506 319 176 

 1 733 344 

 40 825 559 

 1 848 900 

 43 298 880 

- 1 250 884 

1 521 698 520 

-  972 677 

1 610 030 721 

— 

 17 833 312 

— 

 18 833 122 

-  37 347 

  759 777 

 25 916 142 

 63 542 514 

-  37 347 

  813 928 

 27 390 416 

 67 065 620 

— 

 14 026 782 

— 

 14 821 472 

 2 082 729 

 107 240 633 

 2 221 579 

 113 429 983 

— 

 10 453 494 

— 

 11 056 764 

 1 267 548 

 13 026 672 

 7 197 833 

 65 235 745 

 83 596 764 

 2 588 877 

 88 610 408 

  999 810 

 1 474 274 

 3 577 257 

  794 690 

 6 328 200 

  603 270 

Netherlands 

- 8 688 846 

1 990 418 279 

- 8 201 468 

2 103 264 618 

 113 333 717 

Austria 

Poland 

- 3 248 958 

 181 825 082 

- 3 038 341 

 192 279 287 

 9 134 964 

 421 544 723 

 10 006 542 

 445 809 300 

 10 664 822 

 25 136 155 

4 

 
Member State 

Portugal 

Romania 

Slovenia 

Actual amount 
of sugar levies 
collected at 25% 
(1) 

Actual amount 
of custom duties 
collected at 25% 
(2) 

Actual amount 
of sugar levies 
collected at 20% 
(3) 

Actual amount 
of custom duties 
collected at 20% 
(4) 

Difference in 
collection costs  

(5) = (3+4) - (1+2) 

-  495 781 

 111 464 267 

-  492 030 

 117 920 812 

  754 416 

 104 072 380 

  804 711 

 110 050 525 

-  4 160 

 58 214 760 

-  4 159 

 61 580 135 

Slovak Republic 

  317 655 

 94 783 822 

  405 475 

 100 180 169 

Finland 

Sweden 

-  595 328 

 127 444 447 

-  546 730 

 134 818 073 

 5 811 454 

 472 337 853 

 5 983 363 

 498 598 164 

United Kingdom 

 1 469 218 

2 640 541 000 

 2 104 888 

2 788 389 550 

Total 

- 68 991 966 

16 427 696 987 

- 60 228 907 

17 361 855 925 

 6 460 296 

 6 028 440 

 3 365 376 

 5 484 167 

 7 422 224 

 26 432 220 

 148 484 220 

 942 921 997 

2.2  

Rate of call of the VAT-based resource 

ORD 2007 provided for the application of a uniform rate of 0.30 % valid for all Member States to the 
harmonised  Value  Added  Tax  (VAT)  assessment  bases  determined  according  to  Union  rules.  Some 
Member States benefitted from reduced rates, but only applicable for the period 2007 to 2013. 

According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 
January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for 
Germany, the Netherlands and Sweden has been fixed at 0.15 %. 

The impact of the new ORD has been calculated based on the final budget 2014 (AB 7/2014) updated 
with the latest available data for the VAT base. These data correspond to the 2014 amounts taken into 
account for the yearly VAT balances calculated in autumn 2015 and made available on 1 December 
2015. 

The  revised  VAT  based  own  resource  contributions  taking  into  account  the  new  rates  and  the  real 
VAT bases are set out in the following table: 

Member State 

1% of capped 
VAT base used 
for VAT balances                
(as in updated AB 
7/2014) 
(1) 

1% of capped 
VAT base used 
for VAT balances                

Budgetary year 2014 (in EUR) 
Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 
(3) 

(capping GNI 
ESA 2010) 
(2) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2014 
(4) 

Difference in the VAT-
based own resource 
contributions according 
to ORD 2014 

(5) = (2 x 4) - (1 x 3) 

Belgium 

Bulgaria 

1 693 253 418 

1 693 253 418 

 188 037 390 

 188 037 390 

Czech Republic 

 631 044 709 

 631 044 709 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

 928 251 252 

 928 251 252 

12 091 795 195 

12 091 795 195 

 89 165 317 

 89 165 317 

 679 071 717 

 679 071 717 

 749 168 699 

 749 168 699 

4 481 813 662 

4 481 813 662 

9 478 025 064 

9 478 025 064 

 207 275 290 

 208 890 710 

5 940 917 875 

5 940 917 875 

 83 345 000 

 91 329 224 

 84 295 000 

 91 329 224 

 138 288 224 

 138 288 224 

 162 980 000 

 163 635 000 

 416 974 673 

 416 974 673 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

5 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0 

0 

0 

0 

-1 813 769 280 

0 

0 

0 

0 

0 

  484 626 

0 

  285 000 

0 

0 

  196 500 

0 

 
Member State 

1% of capped 
VAT base used 
for VAT balances                

1% of capped 
VAT base used 
for VAT balances                
(as in updated AB 
7/2014) 
(1) 

(capping GNI 
ESA 2010) 
(2) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 
(3) 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2014 
(4) 

Difference in the VAT-
based own resource 
contributions according 
to ORD 2014 

(5) = (2 x 4) - (1 x 3) 

Malta 

 37 640 000 

 37 895 000 

Netherlands 

2 656 743 680 

2 656 743 680 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 483 426 403 

1 483 426 403 

1 780 664 720 

1 780 664 720 

 813 195 627 

 813 195 627 

 490 877 328 

 490 877 328 

 178 572 494 

 178 572 494 

Slovak Republic 

 253 201 506 

 253 201 506 

Finland 

Sweden 

 900 400 416 

 900 400 416 

1 893 924 712 

1 893 924 712 

United Kingdom 

9 944 090 143 

9 944 090 143 

Total 

58 483 473 738 

58 486 949 158 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

  76 500 

- 398 511 552 

0 

0 

0 

0 

0 

0 

0 

- 284 088 707 

0 

-2 495 326 913 

2.3  

Gross  reductions 
Netherlands, Sweden and Austria 

in  their  annual  GNI-based  contributions  for  Denmark,  the 

According  to  ORD  2014,  Denmark,  the  Netherlands,  Sweden  and  Austria  are  entitled  to  a  gross 
reduction in their annual Gross National Income (GNI) based contributions for the period 2014-2020. 
ORD  2014  specifies  the  amount  of  this  reduction  (which  has  to  be  adapted  for  current  prices)  and 
indicates that this reduction shall be granted after financing of the correction mechanism in favour of 
the UK (UK correction) and is to be financed by all Member States. 

The  gross  reduction  for  Denmark,  the  Netherlands,  Sweden  and  Austria,  which  equals  respectively 
EUR 130 million, EUR 695 million, EUR 185 million and EUR 30 million in 2011 prices, is adjusted 
to current prices by applying the GDP deflator for the EU expressed in Euro. 

The following table provides an overview of the gross reductions and their financing: 

Budgetary year 2014 (in EUR) 

Member State 

Gross reduction 

Percentage share 
of GNI base 

GNI key applied to 
the gross reduction 

Belgium 
Bulgaria 
Czech Republic 
Denmark 
Germany 
Estonia 
Ireland 
Greece 
Spain 
France 
Croatia 
Italy 
Cyprus 
Latvia 
Lithuania 
Luxembourg 

(1) 

(2) 

- 136 498 831 

2,92% 
0,31% 
1,03% 
1,90% 
21,47% 
0,14% 
1,18% 
1,27% 
7,45% 
15,63% 
0,30% 
11,57% 
0,12% 
0,17% 
0,26% 
0,24% 

6 

(3) 

 31 897 706 
 3 355 611 
 11 229 194 
 20 778 848 
 234 488 897 
 1 529 781 
 12 856 702 
 13 921 132 
 81 331 342 
 170 720 623 
 3 276 836 
 126 348 739 
 1 322 322 
 1 855 283 
 2 824 000 
 2 566 917 

Financing of the reduction 
in favour of Denmark, 
Netherlands, Austria and 
Sweden 
(4) = (1 + 3) 

 31 897 706 
 3 355 611 
 11 229 194 
- 115 719 983 
 234 488 897 
 1 529 781 
 12 856 702 
 13 921 132 
 81 331 342 
 170 720 623 
 3 276 836 
 126 348 739 
 1 322 322 
 1 855 283 
 2 824 000 
 2 566 917 

 
  
  
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
Member State 

Gross reduction 

Percentage share 
of GNI base 

GNI key applied to 
the gross reduction 

(1) 

(2) 

(3) 

Financing of the reduction 
in favour of Denmark, 
Netherlands, Austria and 
Sweden 
(4) = (1 + 3) 

Hungary 
Malta 
Netherlands 
Austria 
Poland 
Portugal 
Romania 
Slovenia 
Slovak Republic 
Finland 
Sweden 
United Kingdom 

Total 

- 729 743 748 
- 31 499 730 

- 194 248 336 

-1 091 990 645 

0,74% 
0,05% 
4,82% 
2,35% 
2,87% 
1,23% 
1,05% 
0,27% 
0,53% 
1,47% 
3,29% 
15,36% 
100,00% 

 8 121 407 
  594 453 
 52 639 244 
 25 663 754 
 31 324 107 
 13 421 585 
 11 484 324 
 2 921 282 
 5 734 953 
 16 075 250 
 35 931 169 
 167 775 184 
1 091 990 645 

EU GDP price deflator, in EUR, (spring 2013 economic forecast) : 
 (a) 2011 EU27 = 107,5085 / (b) 2013 EU27 = 111,0906 
(c) 2013 EU28 = 111,1304 / (d) 2014 EU28 = 112,9234 

Lump-sum for Netherlands: in 2014 prices:                 

695 000 000 EUR x [ (b/a) x (d/c) ] = 729 743 748 EUR 

Lump-sum for Sweden: in 2014 prices:                 

185 000 000 EUR x [ (b/a) x (d/c) ] = 194 248 336 EUR 

Lump-sum for Denmark: in 2014 prices:                 

130 000 000 EUR x [ (b/a) x (d/c) ] = 136 498 831 EUR 
Lump-sum for Austria: in 2014 prices:                 

30 000 000 EUR x [ (b/a) x (d/c) ] = 31 499 730 EUR 

 8 121 407 
  594 453 
- 677 104 504 
- 5 835 976 
 31 324 107 
 13 421 585 
 11 484 324 
 2 921 282 
 5 734 953 
 16 075 250 
- 158 317 167 
 167 775 184 
0 

2.4  

Calculation  of  the  correction  mechanism  in  favour  of  the  United  Kingdom  (UK 
correction) 

The  ORD  2014  does  not  change  provisions  on  the  calculation  of  the  UK  correction.  The  different 
changes to the own resources bases (change of TOR collection costs, reduced VAT call rates for some 
Member  States  and  introduction  of  ESA  2010  for  GNI  resource)  do  impact  the  amount  of  the  UK 
corrections as of 2014 correction (budgeted for the first time in 2015). 

The 2014 budget (AB 7/2014) included budgeting of the 2013 correction and the update of the 2011 
correction and the definitive amount of the 2010 correction. All these corrections are calculated based 
on the 2007 ORD rules and therefore the amounts do not change. However the 2013 UK correction 
was budgeted in 2014 and the financing of the amount by the 27 Member States is calculated based on 
the 2014 GNI figures used for the calculation of the financing of the 2014 budget. Therefore, while 
the  amount  of  the  2013  correction  as  included  in  the  2014  budget  (EUR 5 542 182 33)  does  not 
change, its financing key does due to the change of the GNI used for the financing of the EU budget 
(i.e. GNI based on ESA 2010 instead of ESA 95). 

The revised financing of the 2013 UK correction is set out in the following table: 

7 

 
    
    
    
    
    
    
    
    
    
 
 
 
 
 
 
 
2013 UK 
correction  
(1st update) 
financing based 
on the latest 
available 2014 
GNI ESA 2010 
(1st update) 
financing based 
on the latest 
available 2014 
GNI ESA 2010 
(2) 

2013 UK 
correction  

(1st update) 
financing as in 
AB 7/2014 

(1) 

 274 500 044 

 278 208 823 

 27 934 257 

 94 951 620 

 29 267 330 

 97 939 981 

 185 590 353 

 181 231 179 

 350 335 402 

 351 536 053 

 13 009 847 

 13 342 607 

 100 289 723 

 112 134 955 

 125 774 188 

 121 418 821 

 719 085 138 

 709 364 397 

1 497 272 756 

1 489 009 391 

 29 531 974 

 28 580 258 

1 102 325 579 

1 102 001 949 

 10 728 512 

 17 213 087 

 24 422 396 

 22 729 297 

 68 496 553 

 4 925 108 

 75 487 301 

 38 863 752 

 11 533 174 

 16 181 605 

 24 630 664 

 22 388 408 

 70 834 158 

 5 184 763 

 78 914 575 

 38 474 039 

Difference in the 
financing of the 1st 
update of the 2013 
correction 

(3) = (2) - (1) 

 3 708 779 

 1 333 073 

 2 988 361 

- 4 359 174 

 1 200 651 

  332 760 

 11 845 232 

- 4 355 367 

- 9 720 741 

- 8 263 365 

-  951 716 

-  323 630 

  804 662 

- 1 031 482 

  208 268 

-  340 889 

 2 337 605 

  259 655 

 3 427 274 

-  389 713 

 274 942 269 

 273 205 950 

- 1 736 319 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

 115 767 753 

 117 061 814 

 101 027 954 

 100 165 203 

 24 635 887 

 50 755 299 

 25 479 153 

 50 019 727 

 138 677 954 

 140 206 832 

 52 908 328 

 53 866 522 

United Kingdom 

-5 542 182 331 

-5 542 182 331 

Total 

0 

0 

 1 294 061 

-  862 751 

  843 266 

-  735 572 

 1 528 878 

  958 194 

0 

0 

2.5  

Impact on the GNI-based own resource contribution for 2014 

The impact of the new ORD will be calculated based on the final budget 2014 (AB 7/2014) updated 
with  the  latest  available  data  for  the  GNI  base  provided  by  Eurostat.  These  data  correspond  to  the 
2014 ESA 95 amounts taken into account for the yearly GNI balances calculated in autumn 2015 and 
made available on 1 December 2015. 

As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 
January  2014  onwards  on  the  basis  of  ESA  2010  data  instead  of  the  ESA  95,  the  amounts  were 
updated a second time to incorporate this effect. 

8 

 
 
 
By implementing the new rules regarding the new rate of the collection costs, the reduced VAT call 
rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, 
the amount of own resources other than GNI decreased by EUR 1 552 404 916.  

In  order to respect the principle of equilibrium applicable to the budget of the European  Union, the 
uniform  rate  to  be  applied  to  the  sum  of  all  Member  States'  GNI  has  to  be  recalcualted  taken  into 
account all other revenue. 

The recalculated uniform rate for the GNI-based own resource is fixed as follows: 

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of 
TOR – VAT-based own resource contributions) / 1 % of GNI 

Uniform rate : 
= 139 034 233 715 – 10 646 298 202 - 17 301 627 018 – 15 049 715 210) /139 223 757 465  
= 0,689800325990649 % 

The revised GNI-based own resources contributions considering the new uniform rate are set out in 
the following table: 

Budgetary year 2014 (in EUR) 

1% of GNI base 
used for GNI 

balances                

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2007 (updated 
real figures) 
(2) 

1% of GNI base                 
(GNI ESA 2010) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2014 (updated 
real figures) 
(4) 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

(updated actual 
GNI ESA 95) 
(1) 

3 962 290 000 

 424 179 364 

1 378 946 658 

2 572 293 647 

29 029 130 000 

 191 530 000 

1 550 170 000 

1 750 870 000 

10 187 410 000 

21 227 610 000 

 414 550 580 

15 833 330 000 

 166 690 000 

 234 440 000 

 357 422 961 

 325 960 000 

1 015 356 080 

 75 280 000 

6 568 330 000 

3 126 530 000 

3 945 839 251 

1 674 800 000 

1 453 737 419 

 364 460 000 

 716 950 000 

1 976 870 000 

4 407 675 723 

(3) 

4 066 810 000 

 427 824 931 

1 431 670 252 

2 649 207 030 

29 896 250 000 

 195 040 000 

1 639 170 000 

1 774 880 000 

10 369 370 000 

21 766 090 000 

 417 781 420 

16 108 880 000 

 168 590 000 

 236 540 000 

 360 046 918 

 327 270 000 

1 035 441 860 

 75 790 000 

6 711 260 000 

3 272 010 000 

3 993 678 839 

1 711 190 000 

1 464 198 166 

 372 450 000 

 731 180 000 

2 049 520 000 

4 581 057 895 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 2) 

 49 683 783 

  115 187 

 28 568 235 

 38 503 754 

 433 925 729 

 1 337 740 

 52 623 123 

 6 657 667 

 67 887 243 

 251 361 912 

-  116 423 

 100 507 436 

  367 677 

  122 385 

-  211 888 

-  940 274 

 8 111 444 

-  74 050 

 61 436 991 

 82 665 787 

 10 678 675 

 15 627 713 

- 1 007 773 

 3 449 802 

 5 760 167 

 38 931 103 

 94 665 443 

0,695457193055224 

0,689800325990649 

United Kingdom 

20 926 448 363 

21 390 560 154 

 201 766 328 

9 

 
Member State 

1% of GNI base 
used for GNI 

balances                

(updated actual 
GNI ESA 95) 
(1) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2007 (updated 
real figures) 
(2) 

Total 

135 859 100 046 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2014 (updated 
real figures) 
(4) 

1% of GNI base                 
(GNI ESA 2010) 

(3) 

139 223 757 465 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 2) 

1 552 404 916 

2.6  

Summary  of  the  financial  impact  from  the  implementation  of  the  ORD  2014  for  the 
year 2014 

The following summary table shows for 2014 the global impact of the implementation of ORD 2014.  
This  global  impact  is  the  result  of  the  sum  of  the  amendments  related  to  the  new  rate  of  collection 
costs,  the  reduced  VAT  call  rate  for  some  Member  States,  the  use  of  ESA  2010  data  for  GNI,  the 
gross  reduction  in  the  annual  GNI-based  contribution  for  Denmark,  the  Netherlands,  Austria  and 
Sweden and the revised financing of the 2013 UK correction. 

10 

 
  
  
Retroactive impact of the new ORD for the 2014 budget (AB 7 /2014) 

Member States 

(amounts in EUR) 

Gross impact of decrease 
of TOR collection costs 
from 25% to 20%  

Gross impact of reduced 
VAT-based call rates for DE, 
NL and SE + update of 
capping (GNI ESA 2010) 

GNI reduction in favour of 
Netherlands, Sweden, 
Denmark and Austria (net 
impact) 

Impact of changes in 
GNI for the financing 
of the 2013 United 
Kingdom correction 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

United Kingdom 

Total   

(1) 

 89 740 414 

 3 228 960 

 11 581 651 

 17 502 774 

 192 755 213 

 1 267 548 

 13 026 672 

 7 197 833 

 65 235 745 

 83 596 764 

 2 588 877 

 88 610 408 

  999 810 

 1 474 274 

 3 577 257 

  794 690 

 6 328 200 

  603 270 

 113 333 717 

 10 664 822 

 25 136 155 

 6 460 296 

 6 028 440 

 3 365 376 

 5 484 167 

 7 422 224 

 26 432 220 

 148 484 220 

 942 921 997 

Net impact of all 
changes for GNI 
resource (lower TOR 
collection costs, reduced 
VAT call rates, ESA 
2010) 
(5) 

Impact of the introduction 
of the new ORD on total 
own resources for 2014 

(6) = (1 to 5) 

(2) 

(3) 

(4) 

-1 813 769 280 

  484 626 

  285 000 

  196 500 

  76 500 

- 398 511 552 

- 284 088 707 

-2 495 326 913 

 31 897 706 

 3 355 611 

 11 229 194 

- 115 719 983 

 234 488 897 

 1 529 781 

 12 856 702 

 13 921 132 

 81 331 342 

 170 720 623 

 3 276 836 

 126 348 739 

 1 322 322 

 1 855 283 

 2 824 000 

 2 566 917 

 8 121 407 

  594 453 

- 677 104 504 

- 5 835 976 

 31 324 107 

 13 421 585 

 11 484 324 

 2 921 282 

 5 734 953 

 16 075 250 

- 158 317 167 

 167 775 184 

0 

11 

 3 708 779 

 1 333 073 

 2 988 361 

- 4 359 174 

 1 200 651 

  332 760 

 11 845 232 

- 4 355 367 

- 9 720 741 

- 8 263 365 

-  951 716 

-  323 630 

  804 662 

- 1 031 482 

  208 268 

-  340 889 

 2 337 605 

  259 655 

 3 427 274 

-  389 713 

- 1 736 319 

 1 294 061 

-  862 751 

  843 266 

-  735 572 

 1 528 878 

  958 194 

 49 683 783 

  115 187 

 28 568 235 

 38 503 754 

 433 925 729 

 1 337 740 

 52 623 123 

 6 657 667 

 67 887 243 

 251 361 912 

-  116 423 

 100 507 436 

  367 677 

  122 385 

-  211 888 

-  940 274 

 8 111 444 

-  74 050 

 61 436 991 

 82 665 787 

 10 678 675 

 15 627 713 

- 1 007 773 

 3 449 802 

 5 760 167 

 38 931 103 

 94 665 443 

0 

0 

 201 766 328 

1 552 404 916 

 175 030 682 

 8 032 831 

 54 367 441 

- 64 072 629 

- 951 398 790 

 4 467 829 

 90 351 729 

 23 421 265 

 204 733 589 

 497 415 934 

 5 282 200 

 315 142 953 

 3 779 471 

 2 420 460 

 6 397 637 

 2 276 944 

 24 898 656 

 1 459 828 

- 897 418 074 

 87 104 920 

 65 402 618 

 36 803 655 

 15 642 240 

 10 579 726 

 16 243 715 

 63 957 455 

- 320 350 017 

 518 025 732 

0 

 
  
  
  
  
  
  
  
 
  
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
 
3.  

BUDGETARY YEAR 2015: RETROACTIVE IMPACT OF ORD 2014 

The retroactive impact is calculated using the same methodology as for 2014 and is based on the latest 
available data for each type of own resource.  

3.1  

Decrease in collection costs of Traditional Own Resources (TOR) 

The TOR figures included in AB 8/2015 were forecasts taking into account the 25 % collection costs. 
However  during  that  year  Member  States  have  made  available  the  actual  collected  amounts. 
Therefore, the calculation of the retroactive impact is based on the actual collected TOR updated for 
the collection costs of 20 %.  

The following table provides an overview of the impact of the decreased collection costs: 

Member State 

Belgium 

Bulgaria 

Budgetary year 2015 (in EUR) 

Actual amount 
of sugar levies 
collected at 25% 
(1) 

Actual amount 
of custom duties 
collected at 25% 
(2) 

Actual amount 
of sugar levies 
collected at 20% 
(3) 

Actual amount 
of custom duties 
collected at 20% 
(4) 

Difference in 
collection costs  

(5) = (3+4) - (1+2) 

 6 633 998 

1 772 171 335 

 7 076 265 

1 890 316 090 

 118 587 022 

  401 733 

 59 444 034 

  428 515 

 63 406 970 

Czech Republic 

 3 324 606 

 220 581 842 

 3 546 246 

 235 287 298 

 3 989 718 

 14 927 096 

 22 084 110 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 3 359 093 

 327 902 556 

 3 583 033 

 349 762 726 

 26 242 225 

3 815 805 891 

 27 991 707 

4 070 192 950 

 256 136 541 

— 

— 

 25 298 074 

 280 925 400 

— 

— 

 26 984 612 

 299 653 760 

 1 428 318 

 135 746 740 

 1 523 539 

 144 796 523 

 4 044 126 

1 312 929 886 

 4 313 735 

1 400 458 545 

 1 686 538 

 18 728 360 

 9 145 004 

 87 798 268 

 31 039 634 

1 562 649 013 

 33 108 943 

1 666 825 614 

 106 245 910 

 1 732 380 

 38 417 658 

 1 847 871 

 40 978 836 

 2 676 669 

 3 962 693 

1 684 758 024 

 4 226 873 

1 797 075 225 

 112 581 381 

— 

— 

 18 343 389 

 29 713 167 

— 

— 

 19 566 282 

 31 694 045 

  812 268 

 73 054 273 

  866 419 

 77 924 558 

— 

 16 481 816 

— 

 17 580 604 

 1 818 391 

 123 471 858 

 1 939 617 

 131 703 315 

— 

 11 806 196 

— 

 12 593 276 

 1 222 893 

 1 980 878 

 4 924 436 

 1 098 788 

 8 352 683 

  787 080 

Netherlands 

 7 179 140 

2 180 736 875 

 7 657 750 

2 326 119 333 

 145 861 068 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

 3 159 247 

 193 962 422 

 3 369 863 

 206 893 251 

 12 556 066 

 495 366 809 

 13 393 137 

 528 391 263 

  56 250 

 117 680 528 

  60 000 

 125 525 897 

  779 026 

 124 903 005 

  830 962 

 133 229 871 

— 

 62 685 963 

— 

 66 865 027 

Slovak Republic 

 1 317 301 

 87 560 374 

 1 405 121 

 93 397 732 

 13 141 445 

 33 861 525 

 7 849 119 

 8 378 802 

 4 179 064 

 5 925 178 

 8 338 277 

Finland 

Sweden 

  728 991 

 124 345 170 

  777 590 

 132 634 848 

 2 569 427 

 501 505 841 

 2 740 723 

 534 939 563 

 33 605 018 

United Kingdom 

 9 488 734 

2 973 243 555 

 10 121 317 

3 171 459 791 

 198 848 819 

Total 

 122 633 647 

18 371 491 694 

 130 809 226 

19 596 257 805 

1 232 941 690 

12 

 
3.2  

Rate of call of the VAT-based resource 

According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 
January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for 
Germany, the Netherlands and Sweden has been fixed at 0.15 %. 

The impact of the new ORD has been calculated based on the forecasts included in the final budget 
2015 (AB 8/2015), which corresponds to the amounts as adopted at the 163th meeting of the Advisory 
Committee  on Own Resources on 19 May 2015. These data are the latest available data for the VAT 
base for 2015. 

The revised VAT based own resource contributions taking into account the new rates are set out in the 
following table: 

Member State 

1% of capped 

VAT base               

  (as AB 8/2015) 

(1) 

1% of capped 

VAT base               

Budgetary year 2015 (in EUR) 
Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2007 
(3) 

(2) 

(capping GNI 
ESA 2010) 

Belgium 

Bulgaria 

1 706 142 000 

1 706 142 000 

 198 876 547 

 198 876 547 

Czech Republic 

 647 411 520 

 647 411 520 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

1 009 757 767 

1 009 757 767 

12 589 972 422 

12 589 972 422 

 94 993 380 

 94 993 380 

 716 534 000 

 716 534 000 

 721 214 000 

 721 214 000 

4 426 469 500 

4 426 469 500 

9 641 876 785 

9 641 876 785 

 207 350 832 

 209 496 947 

5 678 630 500 

5 678 630 500 

 81 024 000 

 89 467 685 

 84 002 500 

 89 467 685 

 141 763 284 

 141 763 284 

 151 384 000 

 151 741 000 

 424 456 952 

 424 456 952 

 39 736 868 

 39 998 618 

Netherlands 

2 656 093 000 

2 656 093 000 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 499 133 500 

1 499 133 500 

1 673 268 277 

1 673 268 277 

 785 527 000 

 785 527 000 

 545 644 129 

 545 644 129 

 183 458 000 

 186 363 000 

Slovak Republic 

 260 067 500 

 260 067 500 

Finland 

Sweden 

 913 380 000 

 913 380 000 

1 871 874 481 

1 871 874 481 

United Kingdom 

11 122 338 554 

11 122 338 554 

Total 

60 077 846 483 

60 086 494 848 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

13 

Uniform rate of 
VAT-based own 
resource (in %) 
according to 
ORD 2014 
(4) 

Difference in the VAT-
based own resource 
contributions according 
to ORD 2014 

(5) = (2 x 4) - (1 x 3) 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0 

0 

0 

0 

-1 888 495 864 

0 

0 

0 

0 

0 

  643 834 

0 

  893 550 

0 

0 

  107 100 

0 

  78 525 

- 398 413 950 

0 

0 

0 

0 

  871 500 

0 

0 

- 280 781 172 

0 

-2 565 096 477 

 
  
  
3.3  

Gross  reductions  in  their  annual  GNI-bassed  contributions  for  Denmark,  the 
Netherlands, Sweden and Austria 

According  to  ORD  2014,  Denmark,  the  Netherlands,  Sweden  and  Austria  are  entitled  to  a  gross 
reduction in their annual GNI-based contributions of respectively EUR 130 million, EUR 695 million, 
EUR 185 million and EUR 20 million in 2011 prices adjusted to current prices by applying the GDP 
deflator for the EU expressed in Euro. 

The following table provides an overview of the gross reductions and their financing. 

Budgetary year 2015 (in EUR) 

Member State 

Gross reduction 

Percentage share 
of GNI base 

GNI key applied to 
the gross reduction 

(1) 

(2) 

(3) 

Financing of the reduction 
in favour of Denmark, 
Netherlands, Austria and 
Sweden 
(4) = (1 + 3) 

 31 580 047 
 3 153 538 
 11 381 855 
- 117 372 473 
 234 414 561 
 1 504 288 
 12 894 883 
 13 588 185 
 82 793 953 
 169 094 348 
 3 184 492 
 124 246 094 
 1 276 893 
 1 880 067 
 2 770 147 
 2 306 563 
 7 947 801 
  608 005 
- 687 107 328 
 4 197 317 
 30 878 890 
 13 299 627 
 11 599 727 
 2 856 470 
 5 697 789 
 15 722 817 
- 162 381 217 
 177 982 661 
0 

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

2,89% 
0,29% 
1,04% 
1,89% 
21,43% 
0,14% 
1,18% 
1,24% 
7,57% 
15,46% 
0,29% 
11,36% 
0,12% 
0,17% 
0,25% 
0,21% 
0,73% 
0,06% 
4,67% 
2,33% 
2,82% 
1,22% 
1,06% 
0,26% 
0,52% 
1,44% 
3,12% 
16,27% 
100,00% 

 31 580 047 
 3 153 538 
 11 381 855 
 20 706 540 
 234 414 561 
 1 504 288 
 12 894 883 
 13 588 185 
 82 793 953 
 169 094 348 
 3 184 492 
 124 246 094 
 1 276 893 
 1 880 067 
 2 770 147 
 2 306 563 
 7 947 801 
  608 005 
 51 084 321 
 25 440 242 
 30 878 890 
 13 299 627 
 11 599 727 
 2 856 470 
 5 697 789 
 15 722 817 
 34 115 841 
 177 982 661 
1 094 010 645 

- 138 079 013 

- 738 191 649 
- 21 242 925 

- 196 497 058 

-1 094 010 645 

EU GDP price deflator, in EUR, (spring 2014 economic forecast) : 
(a) 2011 EU27 = 107,6804 / (b) 2013 EU27 = 111,0466 
(c) 2013 EU28 = 111,0822 / (d) 2015 EU28 = 114,4090 
Lump-sum for Netherlands: in 2015 prices: 
695 000 000 EUR x [ (b/a) x (d/c) ] = 738 191 649 EUR 

Lump-sum for Sweden: in 2015 prices:                 

185 000 000 EUR x [ (b/a) x (d/c) ] = 196 497 058 EUR 

Lump-sum for Denmark: in 2015 prices:                 

130 000 000 EUR x [ (b/a) x (d/c) ] = 138 079 013 EUR 
Lump-sum for Austria: in 2015 prices:                 

20 000 000 EUR x [ (b/a) x (d/c) ] = 21 242 925 EUR 

14 

 
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
 
 
 
 
 
3.4  

Calculation  of  the  correction  mechanism  in  favour  of  the  United  Kingdom  (UK 
correction) 

In  2015  budget  (AB 6/2015),  the  2014  correction  was  budgeted  as  well  as  updates  of  the  2013  and 
2012 correction and the definitive amount of the 2011 correction. The entry into force of ORD 2014 
has  no  impact  on  the  calculation  or  financing  of  the  2012  and  2011.  It  does  have  an  impact  on  the 
financing of the 2013 correction (as explained in the section 2.4 of this explanatory memorandum) and 
on the amount and financing of the 2014 correction. 

3.4.1   Update of the financing of the 2013 correction 
The 2nd update of the 2013 UK correction budgeted in AB 6/2015 amounted to EUR 5 923 047 619, 
which  corresponded  to  an  increase  of  EUR 380 865 288  compared  to  the  1st  update  of  the  2013 
correction budgeted in 2014. This difference was budgeted in chapter 36 of the 2015 budget.  

As explained in section 2.4 above, the calculation of the amount does not change but the financing key 
is updated using the 2014 GNI based on ESA 2010. The revised financing of the difference between 
the  2nd  update  and  1st  update  of  the  2013  correction  as  budgeted  in  AB 6/2015  is  set  out  in  the 
following table: 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

2013 UK 
correction  
(2nd update) 
financing as in 
AB 6/2015 

(1) 

2013 UK 
correction  
(2nd update)  
financing based 
on the latest 
available 2014 
GNI ESA 2010 
(2) 

 21 086 719 

 17 815 696 

 2 638 709 

 8 452 106 

 10 531 440 

 23 687 365 

 1 123 952 

 12 880 201 

 5 940 696 

  722 049 

 7 620 824 

 12 312 212 

 22 876 369 

  576 198 

 4 469 479 

 8 922 693 

 57 278 112 

 59 506 591 

 96 456 818 

 104 261 812 

 1 527 600 

 2 013 897 

Difference in the 
financing of the 2nd 
update of the 2013 
correction 

(3) = (2) - (1) 

- 3 271 023 

- 1 916 660 

-  831 282 

 1 780 772 

-  810 996 

-  547 754 

- 8 410 722 

 2 981 997 

 2 228 479 

 7 804 994 

  486 297 

 65 379 144 

 77 194 912 

 11 815 768 

 1 558 619 

  572 289 

 1 804 672 

-  688 281 

 5 678 759 

  754 325 

 8 532 126 

 1 859 547 

  812 662 

 1 258 569 

 1 091 889 

-  849 381 

 2 680 782 

  389 522 

 4 537 456 

 2 957 729 

 19 604 131 

 18 664 337 

 9 472 101 

 8 755 802 

 2 200 336 

 2 943 154 

 8 548 776 

 2 286 070 

 7 965 935 

 7 479 837 

 1 320 065 

 3 212 703 

 8 838 302 

 2 212 149 

15 

-  745 957 

  686 280 

-  712 783 

-  161 100 

- 2 997 977 

-  364 803 

- 3 994 670 

 1 098 182 

-  939 794 

- 1 506 166 

- 1 275 965 

-  880 271 

  269 549 

  289 526 

-  73 921 

 
Member State 

2013 UK 
correction  
(2nd update) 
financing as in 
AB 6/2015 

(1) 

2013 UK 
correction  
(2nd update)  
financing based 
on the latest 
available 2014 
GNI ESA 2010 
(2) 

Difference in the 
financing of the 2nd 
update of the 2013 
correction 

(3) = (2) - (1) 

United Kingdom 

- 380 865 288 

- 380 865 288 

Total 

0 

0 

0 

0 

3.4.2   Update of the amount and financing of the 2014 correction 

The  ORD  2014  does  not  change  the  rules  for  the  calculation  of  the  UK  correction.  However,  the 
retroactive  impact  of  the  changes  for  different  types  of  the  own  resources  affects  the  amount 
calculated in the following way: 

  Decrease  of  collection  costs  of  Traditional  Own  Resources  from  25%  to  20%:  the  change  is 

neutralised via the calculation of the “TOR windfall gains”; 

  Reduced VAT call rates (0,15% instead of 0,30%) for Germany, the Netherlands and Sweden as 
well  as  the  impact  of  the  use  of  ESA  2010  for  the  GNI  resource  is  neutralised  via  the  “UK 
advantage”. 

The amount of the 2014 UK correction needs to be recalculated to take these changes into account. 
The  table  below  presents  the  calculation  of the 1st  update  of  the  2014  correction as  included  in  the 
AB 6/2015 and its update based on the 2014 ORD rules: 

2014 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 
(5)  Enlargement-related expenditure 

(6) 

(7) 

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

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

2014 UK 
correction 
1st update 
2007 ORD 
AB 6/2015 

2014 UK 
correction 
1st update 
2014 ORD 
DAB 5/2016 

17.7333% 

7.3956% 

17.7333% 

7.3956% 

10.3377% 
128 742 225 549 
33 471 514 270 

10.3377% 
128 742 225 549 
33 471 514 270 

95 270 711 279 

95 270 711 279 

6 500 187 311 

6 500 187 311 

Difference 

+ 0.0000% 

+ 0.0000% 

+ 0.0000% 
+ 0 
+ 0 

+ 0 

+ 0 

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

1 674 669 519 
4 825 517 792 
- 24 325 473 
4 849 843 265 

+ 317 913 282 
- 317 913 282 
- 12 228 915 
 - 305 684 368 

The updated amount of the 2014 correction shall be financed using the 2015 GNI based on ESA 2010 
used  for  the  financing  of  the  2015  budget.  The  table  below  sets  out  the  difference  between  the 
financing of the 1st update of the 2014 UK correction as included in chapter 15 of AB 6/2015 and its 
revision based on the 2014 ORD rules and 2015 GNI based on ESA 2010: 

16 

 
 
 
 
2014 UK 
correction  
(1st  update) 
financing as in 
AB 6/2015 
(1st update) 
financing as in 
AB 6/2015 

(1) 

Revised 2014 UK 
correction  
(1st update)  
financing based 
on the latest 
available 2015 
GNI ESA 2010 
(1st update) 
financing based 
on the latest 
available 2015 
GNI ESA 2010 
(2) 

 227 330 088 

 242 980 185 

 23 176 845 

 80 365 439 

 24 263 655 

 87 573 185 

 151 269 379 

 159 318 284 

 290 405 953 

 310 272 693 

 11 012 215 

 90 230 685 

 11 574 147 

 99 214 579 

 98 844 865 

 104 548 918 

 602 682 406 

 637 025 341 

1 219 446 279 

1 301 029 618 

 23 306 875 

 24 501 813 

 886 982 795 

 955 962 457 

 9 107 348 

 13 822 068 

 20 443 703 

 17 016 030 

 57 819 847 

 4 466 547 

 63 786 269 

 30 994 726 

 9 824 552 

 14 465 432 

 21 313 802 

 17 746 939 

 61 151 210 

 4 678 057 

 67 615 551 

 33 672 876 

Difference in the 
financing of the 1st  
update of the 2014 
correction 

(3) = (2) - (1) 

 15 650 097 

 1 086 810 

 7 207 746 

 8 048 905 

 19 866 740 

  561 932 

 8 983 894 

 5 704 053 

 34 342 935 

 81 583 339 

 1 194 938 

 68 979 662 

  717 204 

  643 364 

  870 099 

  730 909 

 3 331 363 

  211 510 

 3 829 282 

 2 678 150 

 224 653 059 

 237 585 414 

 12 932 355 

 96 042 290 

 102 328 723 

 85 286 224 

 20 621 247 

 41 436 080 

 89 249 513 

 21 977 979 

 43 839 382 

 111 965 875 

 120 973 003 

 41 643 760 

 45 155 957 

 6 286 433 

 3 963 289 

 1 356 732 

 2 403 302 

 9 007 128 

 3 512 197 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

United Kingdom 

-4 544 158 897 

-4 849 843 265 

- 305 684 368 

Total 

0 

0 

0 

3.5  

Impact on the GNI-based own resource contribution for 2015 

The  impact  of  the  new  ORD  will  be  calculated  based  on  the  forecasts  included  in  the  final  budget 
2015 (AB 8/2015), which corresponds to the 2015 ESA 95 amounts as adopted at the 163th meeting 
of the Advisory Committee on Own Resources on 19 May 2015. These data are the latest available 
data for the GNI base for 2015. 

As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 
January  2014  onwards  on  the  basis  of  ESA  2010  data  instead  of  the  ESA  95,  the  amounts  were 
updated to incorporate this effect. 

17 

 
 
By implementing the new rules regarding the new rate of the collection costs, the reduced VAT call 
rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, 
the amount of own resources other than GNI decreased by EUR 1 332 154 787. 

In  order to respect the principle of equilibrium applicable to the budget of the European  Union, the 
uniform  rate  to  be  applied  to  the  sum  of  all  Member  States  '  GNI  has  to  be  recalculated  taken  into 
account all other revenue. 

The recalculated uniform rate for the GNI-based own resource is fixed as follows: 

Uniform  rate  to  be  applied  on  1  %  of  GNI  =  (total  expenditure  –  other  revenue  –  total  amount  net 
amount of TOR – VAT-based own resource contributions) / 1 % of GNI 

Uniform rate:  
= 141 280 422 939 – 11 613 299 265 – 19 727 067 031 – 15 458 257 469) /143 942 523 619 
= 0,656385596129209 % 

The revised GNI-based own resources contributions considering the new uniform rate are set out in 
the following table: 

Budgetary year 2015 (in EUR) 

1% of GNI base                 
(GNI ESA 2010) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2014 (updated 
real figures) 
(4) 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

1% of GNI base 
(as in AB 8/2015 
GNI ESA 95) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2007  

(2) 

0,663738214086567 

(1) 

4 044 908 000 

 412 388 025 

1 429 950 658 

2 691 551 852 

29 998 426 500 

 195 941 500 

1 605 484 000 

1 758 757 000 

10 723 591 000 

21 697 735 000 

 414 701 663 

15 782 177 500 

 162 048 000 

 245 937 500 

 363 756 951 

 302 768 000 

1 028 794 578 

 79 473 735 

6 589 010 000 

3 201 701 000 

3 997 275 344 

1 708 890 500 

1 517 506 692 

 366 916 000 

 737 276 500 

1 992 220 500 

4 301 727 510 

(3) 

4 155 089 000 

 414 921 260 

1 497 547 539 

2 724 426 484 

30 842 683 000 

 197 924 000 

1 696 621 500 

1 787 841 500 

10 893 468 500 

22 248 291 000 

 418 993 894 

16 347 461 000 

 168 005 000 

 247 366 500 

 364 477 236 

 303 482 000 

1 045 717 869 

 79 997 235 

6 721 329 500 

3 347 255 000 

4 062 835 580 

1 749 875 000 

1 526 213 639 

 375 835 000 

 749 676 500 

2 068 702 000 

4 488 731 715 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 2) 

 42 580 558 

- 1 369 352 

 33 855 738 

 1 788 483 

 333 590 835 

-  139 398 

 48 016 832 

 6 159 179 

 32 658 676 

 201 841 872 

-  231 784 

 255 003 626 

 2 718 612 

-  870 309 

- 2 201 781 

- 1 757 479 

 3 543 871 

-  240 722 

 38 406 141 

 71 998 665 

 13 642 356 

 14 336 816 

- 5 442 533 

 3 156 510 

 2 718 269 

 35 553 318 

 91 117 908 

0,656385596129209 

United Kingdom 

22 990 023 751 

23 417 755 168 

 111 719 880 

18 

 
Member State 

1% of GNI base 
(as in AB 8/2015 
GNI ESA 95) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2007  

1% of GNI base                 
(GNI ESA 2010) 

Total 

140 340 939 259 

143 942 523 619 

(1) 

(2) 

(3) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2014 (updated 
real figures) 
(4) 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 2) 

1 332 154 787 

3.6  

Summary  of  the  financial  impact  from  the  implementation  of  the  ORD  2014  for  the 
year 2015 

The following summary table shows for 2015 the global impact of the implementation of ORD 2014.  
This  global  impact  is  the  result  of  the  sum  of  the  amendments  related  to  the  new  rate  of  collection 
costs,  the  reduced  VAT  call  rate  for  some  Member  States,  the  use  of  ESA  2010  data  for  GNI,  the 
gross  reduction  in  the  annual  GNI-based  contribution  for  Denmark,  the  Netherlands,  Austria  and 
Sweden and the revised financing of the 2nd update of the 2013 UK correction and revised amount 
and financing of the 1st update of the 2014 UK correction. 

19 

 
  
  
Retroactive impact of the new ORD for the 2015 budget (AB 8/2015) 

Member States 

(amounts in EUR) 

Gross impact of 
decrease of TOR 
collection costs from 
25% to 20%  

Gross impact of 
reduced VAT-based 
call rates for DE, NL 
and SE  

GNI reduction in favour 
of Netherlands, Sweden, 
Denmark and Austria 
(net impact) 

(2) 

(3) 

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

United Kingdom 

(1) 

 118 587 022 
 3 989 718 
 14 927 096 
 22 084 110 
 256 136 541 
 1 686 538 
 18 728 360 
 9 145 004 
 87 798 268 
 106 245 910 
 2 676 669 
 112 581 381 
 1 222 893 
 1 980 878 
 4 924 436 
 1 098 788 
 8 352 683 
  787 080 
 145 861 068 
 13 141 445 
 33 861 525 
 7 849 119 
 8 378 802 
 4 179 064 
 5 925 178 
 8 338 277 
 33 605 018 

 198 848 819 

-1 888 495 864 

  643 834 

  893 550 

  107 100 

  78 525 
- 398 413 950 

  871 500 

- 280 781 172 

Total   

1 232 941 690 

-2 565 096 477 

Impact of changes in GNI 
for the financing of the 
updated amount of the 
2013 UK correction and 
the revised amount and 
financing of the &2014 
UKUnited Kingdom 
correction 
(4) 

Net impact of all changes 
for GNI resource (lower 
TOR collectioncollecion 
costs, reduced VAT call 
rates, ESA 2010) 

Impact of the introduction 
of the new ORD on total 
own resources for 2015 

(5) 

(6) = (1 to 5) 

 12 379 074 
-  829 850 
 6 376 464 
 9 829 677 
 19 055 744 
  14 178 
  573 172 
 8 686 050 
 36 571 414 
 89 388 333 
 1 681 235 
 80 795 430 
-  28 753 
 1 329 644 
  157 316 
  569 809 
  333 386 
-  153 293 
-  165 388 
 3 776 332 
 11 992 561 
 4 780 267 
 2 687 324 
  476 461 
 2 672 851 
 9 296 654 
 3 438 276 

- 305 684 368 

 42 580 558 
- 1 369 352 
 33 855 738 
 1 788 483 
 333 590 835 
-  139 398 
 48 016 832 
 6 159 179 
 32 658 676 
 201 841 872 
-  231 784 
 255 003 626 
 2 718 612 
-  870 309 
- 2 201 781 
- 1 757 479 
 3 543 871 
-  240 722 
 38 406 141 
 71 998 665 
 13 642 356 
 14 336 816 
- 5 442 533 
 3 156 510 
 2 718 269 
 35 553 318 
 91 117 908 

 111 719 880 

0 

1 332 154 787 

 205 126 701 
 4 944 054 
 66 541 153 
- 83 670 203 
-1 045 298 183 
 3 065 606 
 80 213 247 
 37 578 418 
 239 822 311 
 566 570 463 
 7 954 446 
 572 626 531 
 6 083 195 
 4 320 280 
 5 650 118 
 2 324 781 
 20 177 741 
 1 079 595 
- 901 419 457 
 93 113 759 
 90 375 332 
 40 265 829 
 17 223 320 
 11 540 005 
 17 014 087 
 68 911 066 
- 315 001 187 

 182 866 992 

0 

 31 580 047 
 3 153 538 
 11 381 855 
- 117 372 473 
 234 414 561 
 1 504 288 
 12 894 883 
 13 588 185 
 82 793 953 
 169 094 348 
 3 184 492 
 124 246 094 
 1 276 893 
 1 880 067 
 2 770 147 
 2 306 563 
 7 947 801 
  608 005 
- 687 107 328 
 4 197 317 
 30 878 890 
 13 299 627 
 11 599 727 
 2 856 470 
 5 697 789 
 15 722 817 
- 162 381 217 

 177 982 661 

0 

20 

 
  
  
  
  
  
  
  
 
  
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
4.  

BUDGETARY YEAR 2016: RETROACTIVE IMPACT OF ORD 2014 

The retroactive impact is calculated using the same methodology as for 2014 and is based on the latest 
available data for each type of own resource.  

4.1  

Decrease in collection costs of Traditional Own Resources (TOR) 

The TOR figures included in DAB 4/2016 were forecasts taking into account the 25 % collection costs 
and correspond to the amounts as adopted at the 166th meeting of the Advisory Committee on Own 
Resources  on  18  May  2016.  These  amounts  were  updated  for  the  collection  costs  of  20  %  for  the 
calculation of the retroactive impact.  

The following table provides an overview of the impact of the decreased collection costs: 

ACOR May 
2016 forecast 
amount of sugar 
levies collected 
at 25% 

(1) 

ACOR May 
forecast amount 
of custom duties 
collected at 25% 

Budgetary year 2016 (in EUR) 
ACOR May 
2016 forecast 
amount of 
sugar levies 
collected at 
20% 
(3) 

(2) 

ACOR May 2016 
forecast amount of 
custom duties 
collected at 20% 

Difference in 
collection costs  

(4) 

(5) = (3+4) - (1+2) 

 6 600 000 

1 860 800 000 

 7 000 000 

1 984 800 000 

 124 400 000 

  400 000 

 3 400 000 

 3 400 000 

 61 000 000 

 235 000 000 

 357 400 000 

  400 000 

 3 600 000 

 3 600 000 

 65 100 000 

 250 600 000 

 381 200 000 

 4 100 000 

 15 800 000 

 24 000 000 

 26 300 000 

3 867 100 000 

 28 100 000 

4 124 900 000 

 259 600 000 

— 

— 

 26 100 000 

 295 000 000 

— 

— 

 1 400 000 

 141 600 000 

 4 700 000 

1 340 500 000 

 1 500 000 

 5 000 000 

 27 800 000 

 314 600 000 

 151 000 000 

1 429 900 000 

 1 700 000 

 19 600 000 

 9 500 000 

 89 700 000 

 30 900 000 

1 572 000 000 

 33 000 000 

1 676 800 000 

 106 900 000 

 1 700 000 

 41 200 000 

 4 700 000 

1 715 100 000 

 1 900 000 

 5 000 000 

 44 000 000 

 3 000 000 

1 829 400 000 

 114 600 000 

— 

— 

  800 000 

— 

 18 300 000 

 30 400 000 

 75 200 000 

 17 100 000 

— 

— 

  900 000 

— 

 19 600 000 

 32 400 000 

 80 300 000 

 18 300 000 

 2 100 000 

 132 700 000 

 2 200 000 

 141 600 000 

— 

 11 800 000 

— 

 12 600 000 

 1 300 000 

 2 000 000 

 5 200 000 

 1 200 000 

 9 000 000 

  800 000 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

 7 200 000 

2 260 300 000 

2 411 000 000 

 151 200 000 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Finland 

Sweden 

 7 700 000 

 3 400 000 

 3 200 000 

 201 100 000 

 214 500 000 

 12 800 000 

 516 000 000 

 13 700 000 

 550 400 000 

  100 000 

  900 000 

 128 300 000 

  200 000 

 136 800 000 

 128 900 000 

 1 000 000 

 137 500 000 

— 

 65 100 000 

— 

 69 500 000 

 96 900 000 

 13 600 000 

 35 300 000 

 8 600 000 

 8 700 000 

 4 400 000 

 6 100 000 

 8 000 000 

Slovak Republic 

 1 300 000 

 90 900 000 

 1 400 000 

  700 000 

 118 400 000 

  800 000 

 126 300 000 

 2 600 000 

 515 000 000 

 2 800 000 

 549 400 000 

 34 600 000 

United Kingdom 

 9 500 000 

3 035 100 000 

 10 100 000 

3 237 400 000 

 202 900 000 

Total 

 124 700 000 

18 857 400 000 

 133 300 000 

20 114 600 000 

1 265 800 000 

21 

 
4.2  

Rate of call of the VAT-based resource 

According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 
January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for 
Germany, the Netherlands and Sweden has been fixed at 0.15 %. 

The  impact  of  the  new  ORD  has  been  calculated  based  on  the  forecasts  included  in  DAB 4/2016, 
which corresponds to the 2016 amounts as adopted at the 166th meeting of the Advisory Committee 
on  Own  Resources  on  18  May  2016.  These  data  are  the  latest  available  data  for  the  VAT  base  for 
2016. 

The revised VAT based own resource contributions taking into account the new rates are set out in the 
following table:  

Member State 

1% of capped VAT 
base               

  (as ACOR May 
2016 forecast) 

(1) 

1% of capped 

VAT base               

Budgetary year 2016 (in EUR) 
Uniform 
rate of 
VAT-based 
own 
resource 
(in %) 
according 
to 
ORD 2007 
(3) 

(capping GNI 
ESA 2010) 

(2) 

Belgium 

Bulgaria 

1 721 991 000 

1 721 991 000 

 207 858 000 

 207 858 000 

Czech Republic 

 680 378 000 

 680 378 000 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

1 022 373 000 

1 022 373 000 

12 984 422 000 

12 984 422 000 

 102 276 500 

 102 808 000 

 809 088 000 

 809 088 000 

 759 264 000 

 759 264 000 

4 723 052 000 

4 723 052 000 

9 712 577 000 

9 712 577 000 

 217 754 000 

 219 249 500 

6 088 296 000 

6 088 296 000 

 86 934 500 

 98 291 000 

 86 271 000 

 98 291 000 

 151 049 000 

 151 049 000 

 174 375 000 

 175 076 000 

 433 908 000 

 433 908 000 

 45 390 000 

 45 653 000 

Netherlands 

2 787 039 000 

2 787 039 000 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

1 556 782 000 

1 556 782 000 

1 833 156 000 

1 833 156 000 

 871 109 000 

 871 109 000 

 550 855 000 

 550 855 000 

 178 550 000 

 178 550 000 

Slovak Republic 

 266 343 000 

 266 343 000 

Finland 

Sweden 

 915 357 000 

 915 357 000 

2 034 845 000 

2 034 845 000 

United Kingdom 

12 151 903 000 

12 151 903 000 

Total 

63 165 216 000 

63 167 543 500 

22 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

Uniform rate of 
VAT-based 
own resource 
(in %) 
according to 
ORD 2014 

Difference in the 
VAT-based own 
resource 
contributions 
according to 
ORD 2014 

(4) 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.30 

0.15 

0.30 

(5) = (2 x 4) - (1 x 3) 

0 

0 

0 

0 

-1 947 663 300 

  159 450 

0 

0 

0 

0 

  448 650 

0 

-  199 050 

0 

0 

  210 300 

0 

  78 900 

- 418 055 850 

0 

0 

0 

0 

0 

0 

0 

- 305 226 750 

0 

-2 670 247 650 

 
  
  
4.3  

Gross  reductions  in  their  annual  GNI-bassed  contributions  for  Denmark,  the 
Netherlands, Sweden and Austria 

According  to  ORD  2014,  Denmark,  the  Netherlands,  Sweden  and  Austria  are  entitled  to  a  gross 
reduction in their annual GNI-based contributions of respectively EUR 130 million, EUR 695 million, 
EUR 185 million and EUR 10 million in 2011 prices adjusted to current prices by applying the GDP 
deflator for the EU expressed in Euro. 

The following table provides an overview of the gross reductions and their financing: 

Member State 

Gross reduction 

Budgetary year 2016 (in EUR) 

Percentage share 
of GNI base 
(ESA 2010) 

GNI key applied to 
the gross reduction 

(1) 

(2) 

(3) 

Financing of the reduction 
in favour of Denmark, 
Netherlands, Austria and 
Sweden 
(4) = (1 + 3) 

 31 449 227 
 3 236 817 
 11 740 767 
- 121 632 572 
 237 521 435 
 1 542 779 
 14 455 684 
 13 059 986 
 83 058 391 
 168 537 432 
 3 253 705 
 123 820 797 
 1 280 278 
 1 920 262 
 2 791 366 
 2 598 162 
 7 966 765 
  677 499 
- 709 333 867 
 14 730 040 
 31 438 669 
 13 485 062 
 12 191 397 
 2 906 563 
 5 758 900 
 15 788 289 
- 166 340 637 
 192 096 804 
0 

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

2,81% 
0,29% 
1,05% 
1,86% 
21,25% 
0,14% 
1,29% 
1,17% 
7,43% 
15,08% 
0,29% 
11,08% 
0,11% 
0,17% 
0,25% 
0,23% 
0,71% 
0,06% 
4,67% 
2,30% 
2,81% 
1,21% 
1,09% 
0,26% 
0,52% 
1,41% 
3,25% 
17,19% 
100,00% 

 31 449 227 
 3 236 817 
 11 740 767 
 20 806 983 
 237 521 435 
 1 542 779 
 14 455 684 
 13 059 986 
 83 058 391 
 168 537 432 
 3 253 705 
 123 820 797 
 1 280 278 
 1 920 262 
 2 791 366 
 2 598 162 
 7 966 765 
  677 499 
 52 169 910 
 25 686 929 
 31 438 669 
 13 485 062 
 12 191 397 
 2 906 563 
 5 758 900 
 15 788 289 
 36 361 807 
 192 096 804 
1 117 602 665 

- 142 439 555 

- 761 503 777 
- 10 956 889 

- 202 702 444 

-1 117 602 665 

EU GDP price deflator, in EUR, (spring 2015 economic forecast) : 
(a) 2011 EU27 = 101,2490 / (b) 2013 EU27 = 104,3831 
(c) 2013 EU28 = 104,3687 / (d) 2016 EU28 = 110,9221 

Lump-sum for Netherlands: in 2016 prices:                 

695 000 000 EUR x [ (b/a) x (d/c) ] = 761 503 777 EUR 

Lump-sum for Sweden: in 2016 prices:                 

185 000 000 EUR x [ (b/a) x (d/c) ] = 202 702 444 EUR 

Lump-sum for Denmark: in 2016 prices:                 

130 000 000 EUR x [ (b/a) x (d/c) ] = 142 439 555 EUR 
Lump-sum for Austria: in 2016 prices:                 

10 000 000 EUR x [ (b/a) x (d/c) ] = 10 956 889 EUR 

23 

 
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
 
 
 
 
 
4.4  

Calculation  of  the  correction  mechanism  in  favour  of  the  United  Kingdom  (UK 
correction) 

The DAB 4/2016 includes a first update of the 2015 UK correction, the difference between the 1st and 
2nd  update  of  the  2014  correction  and  a  difference  between  the  definitive  amount  of  the  2012 
correction and the amount previously budgeted. While the ORD 2014 has no impact on the calculation 
and budgeting of the 2012 correction, both 2014 and 2015 correction calculations need to be updated 
following the entry into force of the ORD 2014. 

4.4.1   Update of the amount and financing of the 2014 correction 
The  table  below  presents  the  calculation  of  the  1st  update  of  the  2014  correction  as  presented  in 
section  3.4.2  and  its  2nd  update  based  on  the  2014  ORD  rules.  The  difference  between  the  first  and 
second update of the 2014 UK correction (EUR 315 819 810) shall be budgeted in chapter 36. 

2014 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 
(5)  Enlargement-related expenditure 

(6) 

(7) 

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

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

2014 UK 
correction 
1st  update 
2014 ORD 

2014 UK 
correction 
2nd update 
2014 ORD 

Difference 

17.7333% 

7.3956% 

17.4319% 

7.4180% 

10.3377% 
128 742 225 549 
33 471 514 270 

10.0139% 
128 669 838 650 
33 342 488 843 

-0.3014% 

0.0224% 
-0.3238% 
-72 386 900 
-129 025 427 

95 270 711 279 

95 327 349 807 

56 638 527 

6 500 187 311 

6 300 352 079 

-199 835 232 

1 674 669 519 
4 825 517 792 
- 24 325 473 
4 849 843 265 

1 162 878 038 
5 137 474 040 
- 28 189 034 
5 165 663 075 

-511 791 481 
311 956 248 
-3 863 562 
315 819 810 

The updated amount of the 2014 correction shall be financed using the 2015 GNI based on ESA 2010 
used  for  the  financing  of  the  2015  budget.  The  table  below  sets  out  the  difference  between  the 
financing of the 1st update of the 2014 UK correction as presented in section 3.4.2 of this explanatory 
memorandum and its revision based on the 2014 ORD rules and 2015 GNI based on ESA 2010: 

Member State 

2014 UK correction 
(1st update) ORD 
2014 

2014 UK 
correction(2nd update) 
ORD2014 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

(1) 

 242 980 185 

 24 263 655 

 87 573 185 

 159 318 284 

 310 272 693 

 11 574 147 

 99 214 579 

 104 548 918 

 637 025 341 

1 301 029 618 

 24 501 813 

 955 962 457 

 9 824 552 

(2) 

 256 277 796 

 26 586 457 

 93 996 287 

 169 572 990 

 330 162 489 

 12 444 887 

 113 212 811 

 109 647 882 

 671 051 539 

1 378 398 984 

 27 244 942 

1 015 193 526 

 10 675 840 

24 

Difference in the 
financing of the 1st 
update of the 2014 
correction 
(3) = (2) - (1) 

Amounts entered in 
DAB 4/2016 

Amounts entered in 
DAB 5/2016 

(4) 

(5) = (3) - (4) 

 13 297 611 

 2 322 802 

 6 423 102 

 10 254 706 

 19 889 796 

  870 740 

 13 998 232 

 5 098 964 

 34 026 198 

 77 369 366 

 2 743 129 

 59 231 069 

  851 288 

 9 808 723 

 1 857 845 

 5 618 512 

 5 183 926 

 15 098 382 

  615 754 

 6 055 723 

 3 882 091 

 23 452 091 

 62 183 471 

 2 392 016 

 60 923 232 

 1 058 836 

 3 488 888 

  464 957 

  804 590 

 5 070 780 

 4 791 414 

  254 986 

 7 942 509 

 1 216 873 

 10 574 107 

 15 185 895 

  351 113 

- 1 692 163 

-  207 548 

 
 
 
 
 
Member State 

2014 UK correction 
(1st update) ORD 
2014 

2014 UK 
correction(2nd update) 
ORD2014 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

(1) 

 14 465 432 

 21 313 802 

 17 746 939 

 61 151 210 

 4 678 057 

 67 615 551 

 33 672 876 

 237 585 414 

 102 328 723 

 89 249 513 

 21 977 979 

 43 839 382 

 120 973 003 

 45 155 957 

(2) 

 15 498 978 

 22 183 281 

 21 322 734 

 65 065 159 

 5 321 739 

 72 438 601 

 35 800 731 

 257 522 962 

 109 041 201 

 97 713 522 

 23 748 651 

 46 865 527 

 130 075 905 

 48 597 654 

Difference in the 
financing of the 1st 
update of the 2014 
correction 
(3) = (2) - (1) 

Amounts entered in 
DAB 4/2016 

Amounts entered in 
DAB 5/2016 

(4) 

(5) = (3) - (4) 

 1 033 546 

  869 479 

 3 575 795 

 3 913 949 

  643 682 

 4 823 050 

 2 127 855 

  517 980 

  493 224 

 3 153 754 

 2 775 751 

  557 582 

 3 797 278 

 1 572 870 

 19 937 548 

 16 987 381 

 6 712 478 

 8 464 009 

 1 770 672 

 3 026 145 

 9 102 902 

 3 441 697 

 5 315 559 

 6 012 749 

 1 449 464 

 2 207 088 

 5 796 891 

 2 634 984 

  515 566 

  376 255 

  422 041 

 1 138 198 

  86 100 

 1 025 772 

  554 985 

 2 950 167 

 1 396 919 

 2 451 260 

  321 208 

  819 057 

 3 306 011 

  806 713 

United Kingdom 

-4 849 843 265 

-5 165 663 075 

- 315 819 810 

- 251 403 157 

- 64 416 653 

Total 

0 

0 

0 

0 

0 

4.4.2   Update of the amount and financing of the 2015 correction 
The  calculation  of  the  2015  UK  correction  (1st  update)  as  included  in  DAB 4/2016  needs  to  be 
updated  to  take  into  account  the  entry  into  force  of  the  ORD  2014.  The  table  below  presents  the 
calculation  of  the  1st  update  of  the  2015  correction  as  included  in  the  DAB 4/2016  and  its  update 
based on the 2014 ORD rules: 

2015 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 
(5)  Enlargement-related expenditure 

(6) 

(7) 

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

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

2015 UK 
correction 
1st update 
2007 ORD 
DAB 4/2016 

2015 UK 
correction 
1st update 
2014 ORD 
DAB 5/2016 

19,2145% 

7,5910% 

19.2145% 

7.5910% 

11,6235% 
129 194 773 448 
31 733 179 803 

11.6235% 
129 194 773 448 
31 733 179 803 

97 461 593 645 

97 461 593 645 

7 476 753 663 

7 476 753 663 

1 912 680 343 
5 564 073 321 
-79 812 056 
5 643 885 377 

1 496 521 393 
5 980 232 270 
- 76 109 576 
6 056 341 847 

Difference 

0% 

0% 

0% 
0 
0 

0 

0 

-416 158 950 
416 158 950 
3 702 480 
412 456 470 

The first update of the 2015 UK correction based on ORD 2014 amounts to EUR 6 056 341 847 and 
will be budgeted in chapter 15. 

The updated amount of the 2015 correction shall be financed using the 2016 GNI based on ESA 2010 
used  for  the  financing  of  the  2016  budget.  The  table  below  sets  out  the  difference  between  the 
financing of the 1st update of the 2015 UK correction as included in chapter 15 of DAB 4/2016 and its 
revision based on the 2014 ORD rules and 2016 GNI based on ESA 2010: 

25 

 
 
 
 
2015 UK 
correction  
(1st  update)  
 ORD 2007 ORD 
DAB 4/2016 

(1) 

2015 UK 
correction  
(1st update)  
2014 
ORDORD2014 
DAB 5/2016 
(2) 

 279 071 850 

 300 419 482 

 29 228 885 

 30 919 770 

Member State 

Belgium 

Bulgaria 

Czech Republic 

 102 997 723 

 112 153 956 

Difference in the 
financing of the 1st  
update of the 2015 
correction 

(3) = (2) - (1) 

 21 347 632 

 1 690 885 

 9 156 233 

 14 660 778 

 27 567 427 

  913 553 

 20 185 635 

 7 515 017 

 50 210 526 

 107 266 023 

 1 649 060 

 74 074 483 

  479 661 

 1 305 180 

 1 164 687 

 1 250 153 

 4 950 336 

  336 833 

 5 398 370 

 3 834 509 

 184 098 416 

 198 759 194 

 361 006 829 

 388 574 256 

 13 823 881 

 14 737 434 

 117 902 629 

 138 088 264 

 117 240 809 

 124 755 826 

 743 206 698 

 793 417 224 

1 502 691 749 

1 609 957 772 

 29 432 034 

 31 081 094 

1 108 726 582 

1 182 801 065 

 11 750 228 

 17 038 165 

 25 499 905 

 23 568 848 

 71 152 375 

 6 134 996 

 79 949 224 

 38 188 137 

 12 229 889 

 18 343 345 

 26 664 592 

 24 819 001 

 76 102 711 

 6 471 829 

 85 347 594 

 42 022 646 

 282 899 431 

 300 318 619 

 17 419 188 

 120 208 152 

 128 816 366 

 109 239 295 

 116 458 609 

 25 904 242 

 51 429 963 

 27 765 014 

 55 012 032 

 137 075 608 

 150 818 003 

 54 418 723 

 59 486 260 

 8 608 214 

 7 219 314 

 1 860 772 

 3 582 069 

 13 742 395 

 5 067 537 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

United Kingdom 

-5 643 885 377 

-6 056 341 847 

- 412 456 470 

Total 

0 

0 

0 

4.5  

Impact on the GNI-based own resource contribution for 2016 

The impact of the new ORD will be calculated based on the forecasts included in DAB 4/2016, which 
corresponds to the 2016 ESA 95 amounts as adopted at the 166th meeting of the Advisory Committee 
on  Own  Resources  on  18  May  2016.  These  data  are  the  latest  available  data  for  the  GNI  base  for 
2016. 

As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 
January  2014  onwards  on  the  basis  of  ESA  2010  data  instead  of  the  ESA  95,  the  amounts  were 
updated to incorporate this effect. 

By implementing the new rules regarding the new rate of the collection costs, the VAT reduced call 
rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, 
the amount of own resources other than GNI decreased by EUR 1 404 447 650. 

26 

 
In  order to respect the principle of equilibrium applicable to the budget of the European  Union, the 
uniform  rate  to  be  applied  to  the  sum  of  all  Member  States  '  GNI  has  to  be  recalculated  taken  into 
account all other revenue. 

The recalculated uniform rate for the GNI-based own resource is fixed as follows: 

Uniform  rate  to  be  applied  on  1  %  of  GNI  =  (total  expenditure  –  other  revenue  –  total  amount  net 
amount of TOR – VAT-based own resource contributions) / 1 % of GNI 

Uniform rate : 
= (136 610 995 484 – 2 965 818 187 – 20 247 900 000 – 16 279 317 150) /150 618 338 000 
= 0,644795059065119 % 

The revised GNI-based own resources contributions considering the new uniform rate are set out in 
the following table: 

Budgetary year 2016 (in EUR) 

1% of GNI base                 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2014  
(4) 

Member State 

1% of GNI base 
(As in ACOR 
May 2016 GNI 
ESA 95) 
(1) 

Uniform rate of GNI-
based own resource (in 
%) according to 
ORD 2007  
(2) 

Belgium 

Bulgaria 

4 129 447 000 

 432 502 000 

Czech Republic 

1 524 065 000 

0,651425709992745 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

2 724 118 000 

31 112 706 000 

 204 553 000 

1 744 614 000 

1 734 821 000 

10 997 285 000 

22 235 442 000 

 435 508 000 

16 405 910 000 

 173 869 000 

 252 115 000 

 377 324 000 

 348 750 000 

1 052 847 000 

 90 780 000 

6 890 276 000 

3 291 174 000 

4 186 084 000 

1 778 729 000 

1 616 422 000 

 383 307 000 

 761 013 000 

2 028 318 000 

4 689 977 000 

United Kingdom 

25 327 327 000 

Total 

146 929 283 000 

(As in ACOR May 
2016 GNI ESA 
2010) 
(3) 

4 238 385 000 

 436 223 000 

1 582 293 000 

2 804 139 000 

32 010 557 000 

 207 919 000 

1 948 180 000 

1 760 083 000 

11 193 707 000 

22 713 643 000 

 438 499 000 

16 687 221 000 

 172 542 000 

 258 792 000 

 376 190 000 

 350 152 000 

1 073 674 000 

 91 306 000 

7 030 893 000 

3 461 805 000 

4 236 962 000 

1 817 370 000 

1 643 024 000 

 391 715 000 

 776 122 000 

2 127 774 000 

4 900 449 000 

25 888 719 000 

150 618 338 000 

27 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 2) 

 42 861 762 

-  468 487 

 27 439 583 

 33 534 470 

 372 632 398 

  814 061 

 119 690 424 

 4 785 820 

 53 732 777 

 160 906 188 

-  959 119 

 72 606 080 

- 2 008 508 

 2 633 610 

- 3 233 102 

- 1 408 436 

 6 448 086 

-  262 768 

 44 982 132 

 88 199 399 

 5 049 421 

 13 121 394 

 6 434 908 

 2 879 862 

 4 696 197 

 50 679 669 

 104 613 705 

 194 046 124 

1 404 447 650 

0,644795059065119 

 
  
  
4.6  

Summary  of  the  financial  impact  from  the  implementation  of  the  ORD  2014  for  the 
year 2016 

The following summary table shows for 2016 the global impact of the implementation of ORD 2014.  
This  global  impact  is  the  result  of  the  sum  of  the  amendments  related  to  the  new  rate  of  collection 
costs,  the  reduced  VAT  call  rate  for  some  Member  States,  the  use  of  ESA  2010  data  for  GNI,  the 
gross  reduction  in  the  annual  GNI-based  contribution  for  Denmark,  the  Netherlands,  Austria  and 
Sweden and the revised financing of the 2014 and 2015 UK corrections. 

28 

 
Retroactive impact of the new ORD for the 2016 budget 

Member States 

(amounts in EUR) 

Gross impact of 
decrease of TOR 
collection costs from 
25% to 20%  

Gross impact of 
reduced VAT-based 
call rates for DE, NL 
and SE  

GNI reduction in favour 
of Netherlands, Sweden, 
Denmark and Austria 
(net impact) 

Impact of changes in 
GNI for the financing 
of the 2014&2015 
United Kingdom 
corrections 

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

United Kingdom 

(1) 

 124 400 000 
 4 100 000 
 15 800 000 
 24 000 000 
 259 600 000 
 1 700 000 
 19 600 000 
 9 500 000 
 89 700 000 
 106 900 000 
 3 000 000 
 114 600 000 
 1 300 000 
 2 000 000 
 5 200 000 
 1 200 000 
 9 000 000 
  800 000 
 151 200 000 
 13 600 000 
 35 300 000 
 8 600 000 
 8 700 000 
 4 400 000 
 6 100 000 
 8 000 000 
 34 600 000 

 202 900 000 

(2) 

-1 947 663 300 
  159 450 

  448 650 

-  199 050 

  210 300 

  78 900 
- 418 055 850 

- 305 226 750 

Total   

1 265 800 000 

-2 670 247 650 

(3) 

 31 449 227 
 3 236 817 
 11 740 767 
- 121 632 572 
 237 521 435 
 1 542 779 
 14 455 684 
 13 059 986 
 83 058 391 
 168 537 432 
 3 253 705 
 123 820 797 
 1 280 278 
 1 920 262 
 2 791 366 
 2 598 162 
 7 966 765 
  677 499 
- 709 333 867 
 14 730 040 
 31 438 669 
 13 485 062 
 12 191 397 
 2 906 563 
 5 758 900 
 15 788 289 
- 166 340 637 

 192 096 804 

0 

29 

Net impact of all 
changes for GNI 
resource (lower TOR 
collection costs, 
reduced VAT call 
rates, ESA 2010) 
(5) 

Impact of the 
introduction of the 
new ORD on total 
own resources for 
2016 

(6) = (1 to 5) 

 42 861 762 
-  468 487 
 27 439 583 
 33 534 470 
 372 632 398 
  814 061 
 119 690 424 
 4 785 820 
 53 732 777 
 160 906 188 
-  959 119 
 72 606 080 
- 2 008 508 
 2 633 610 
- 3 233 102 
- 1 408 436 
 6 448 086 
-  262 768 
 44 982 132 
 88 199 399 
 5 049 421 
 13 121 394 
 6 434 908 
 2 879 862 
 4 696 197 
 50 679 669 
 104 613 705 

 194 046 124 

 223 547 509 
 9 024 172 
 64 941 173 
- 44 366 544 
-1 045 550 626 
 5 384 829 
 181 874 252 
 36 077 696 
 287 275 801 
 558 795 538 
 7 743 409 
 383 409 197 
  644 833 
 8 374 618 
 6 299 206 
 4 272 220 
 29 503 385 
 1 716 564 
- 924 783 443 
 120 918 933 
 92 157 445 
 45 211 589 
 36 996 879 
 12 368 405 
 20 956 223 
 91 516 364 
- 326 479 432 

 112 169 805 

(4) 

 24 836 520 
 2 155 842 
 9 960 823 
 19 731 558 
 32 358 841 
 1 168 539 
 28 128 144 
 8 731 890 
 60 784 633 
 122 451 918 
 2 000 173 
 72 382 320 
  272 113 
 1 820 746 
 1 540 942 
 1 672 194 
 6 088 534 
  422 933 
 6 424 142 
 4 389 494 
 20 369 355 
 10 005 133 
 9 670 574 
 2 181 980 
 4 401 126 
 17 048 406 
 5 874 250 

- 476 873 123 

0 

1 404 447 650 

0 

 
  
  
  
  
  
  
  
 
  
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
5.  

OTHER AMENDMENTS RELATED TO THE IMPLEMENTATION OF ORD 2014 

5.1  

Adjustement of the collection costs for Traditional Own Resources for the year 2016 

For the calculation of the financing of the 2016 budget, the Traditional Own Resources (sugar levies 
and  custom  duties)  correspond  to  the  amounts  as  adopted  at  the  166th  meeting  of  the  Advisory 
Committee on Own Resources on 18 May 2016, so forecasted amounts. 

From 1 October 2016 onwards, the date of the entry into force of ORD 2014, Member States had to 
make available the Traditional Own Resources taking into account the new 20 % collection costs.   

An  adjustment  for  the  difference  in  the  collection  costs  for  the  Traditional  Own  Resources  made 
available  to  the  Commission  between  1  January  2016  and  30  September  2016  needs  to  be 
implemented. The amounts concerned are indicated in the table below and have to be made available 
to the Commission at the same date as the implementation of this DAB, once adopted by the European 
Parliament and the Council. 

Budgetary year 2016 (in EUR) 

5% of sugar 
levies collected 
from January to 
September 2016 

(1) 

  441 131 

  26 759 

  224 832 

  223 346 

5% of custom 
duties collected 
from January to 
September 
20172016 
(2) 

TotalACOR May 
2016 forecast 
amount of sugar 
collected at 20% 

(3) = (1 +2) 

 94 581 878 

 95 023 009 

 3 322 613 

 11 460 871 

 14 869 698 

 3 349 372 

 11 685 703 

 15 093 044 

 1 755 945 

 189 585 685 

 191 341 630 

—    

—    

 1 299 558 

 1 299 558 

 12 545 380 

 12 545 380 

  95 221 

  315 231 

 2 071 499 

  115 825 

  264 180 

—    

—    

  54 151 

—    

  137 355 

—    

  482 933 

  210 616 

  852 388 

  3 750 

  66 733 

—    

  87 820 

  56 300 

  180 100 

  640 288 

 7 172 058 

 68 627 840 

 74 905 027 

 1 966 693 

 7 267 279 

 68 943 071 

 76 976 526 

 2 082 518 

 82 919 165 

 83 183 345 

 1 006 923 

 1 417 852 

 3 591 688 

  915 461 

 6 546 441 

  565 641 

 1 006 923 

 1 417 852 

 3 645 839 

  915 461 

 6 683 796 

  565 641 

 109 938 237 

 110 421 170 

 9 597 699 

 9 808 315 

 26 730 177 

 27 582 565 

 6 335 592 

 7 635 514 

 3 132 579 

 4 419 228 

 5 999 712 

 6 339 342 

 7 702 247 

 3 132 579 

 4 507 048 

 6 056 012 

 23 721 895 

 23 901 995 

 154 944 878 

 155 585 166 

Member State 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovak Republic 

Finland 

Sweden 

United Kingdom 

Total 

 8 306 403 

 929 755 983 

 938 062 386 

30 

 
5.2  

Technical amendments related to the implementation of ORD 2014 

In addition, this DAB incorporates some technical amendments related to the adoption of ORD 2014 
to reflect the adjustments proposed in the 2016 budget structure. 

A new Chapter in the budgetary nomenclature has to be foreseen for the adjustments relating to the 
implementation of ORD 2014 for the years 2014 and 2015, as Article 11 of ORD 2014 stipulates that 
once the Decision enters into force, it shall take effect on 1 January 2014. As budgetary years 2014 
and 2015 are closed, these adjustments have to be done in the budgetary year 2016. Therefore, these 
adjustments are integrated in Title 3 (surpluses, balances, and adjustments) of the budget, where a new 
Chapter 37 is created. 

As the legal bases for the own resources system are now Council Decision 2014/335/EU, Euratom of 
26  May  2014  on  the  system  of  own  resources  of  the  European  Union,  Council  Regulation  (EU, 
Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own 
resources  of  the  European  Union  and  Council  Regulation  (EU,  Euratom)  No 609/2014  of  26  May 
2014  on  the  methods  and  procedure  for  making  available  the  traditional,  VAT  and  GNI-based  own 
resources and on the measures to meet cash requirements, all legal bases in the general statement of 
revenue of the budget are adapted.    

Article  10b  (5)  of  Council  Regulation  (EU,  Euratom)  No  609/2014  foresees  an  immediate 
redistribution  of  the  overall  amount  of  VAT  and  GNI  own  resources  adjustments  among  Member 
States according to their respective shares in the GNI-based own resource. The amounts involved for 
each Member State is integrated in Title 3 (surpluses, balances, and adjustments) of the budget, where 
a new Chapter 33 is created.  

Article  12  of  Council  Regulation  (EU,  Euratom)  No  609/2014  introduces  a  modified  interest  rate 
system  for  amounts  made  available  belatedly.  These  amounts  are  budgeted  under  Item  7000  of 
Chapter 70. The legal basis and the remarks for this Item are also adapted accordingly.  

6.  

SUMMARY OF THE FINANCING OF THE GENERAL BUDGET 

The following summary table shows per Member State and by type of own resource the contributions 
according to DAB 5/2016. 

31 

 
Member State Traditional own resources (TOR) 

VAT- and GNI-based own resources 

Member State 

Net sugar 
sector levies 
(80 %) 

Net customs 
duties (80 %) 

Total net 
traditional own 
resources (80 %) 

p.m.   
Collection 
costs (20% of 
gross TOR) 

VAT-based own 
resources  

GNI-based own 
resources  

Reduction in 
favour of: 
Denmark, 
Netherlands, 
Austria and 
Sweden 

United 
Kingdom 
correction 

Total 'national 
contributions' 

ORD 2014 

Adjustment 
relating to 
years 2014 and 
2015 
(retroactivity) 

Share in 
total 
'national 
contributi
ons' (%) 

Total own 
resources 

(1) 

(2) 

(3)=(1)+(2) 

(4) 

(5) 

(6) 

(7) 

(8) 

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

(10) 

(11) 

(12)=(3)+(9)+(11) 

Belgium 

Bulgaria 

 7 000 000 

1 984 800 000 

1 991 800 000 

 497 950 000 

 516 597 300 

2 732 889 706 

 31 449 227 

 325 825 721 

3 606 761 954 

  400 000 

 65 100 000 

 65 500 000 

 16 375 000 

 62 357 400 

 281 274 435 

 3 236 817 

 34 517 771 

 381 386 423 

Czech Republic 

 3 600 000 

 250 600 000 

 254 200 000 

 63 550 000 

 204 113 400 

1 020 254 708 

 11 740 767 

 121 919 692 

1 358 028 567 

3,18% 

0,34% 

1,20% 

 380 157 383 

5 978 719 337 

 12 976 885 

 459 863 308 

 120 908 594 

1 733 137 161 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

 3 600 000 

 381 200 000 

 384 800 000 

 96 200 000 

 306 711 900 

1 808 094 972 

- 121 632 572 

 213 700 327 

2 206 874 627 

1,95% 

- 147 742 832 

2 443 931 795 

 28 100 000 

4 124 900 000 

4 153 000 000 

1 038 250 000 

1 947 663 300 

20 640 248 993 

 237 521 435 

 416 398 922 

23 241 832 650 

20,50% 

-1 996 696 973 

25 398 135 677 

0 

0 

 27 800 000 

 27 800 000 

 6 950 000 

 30 842 400 

 134 065 144 

 1 542 779 

 16 176 950 

 182 627 273 

 314 600 000 

 314 600 000 

 78 650 000 

 242 726 400 

1 256 176 838 

 14 455 684 

 157 180 905 

1 670 539 827 

 1 500 000 

 151 000 000 

 152 500 000 

 38 125 000 

 227 779 200 

1 134 892 822 

 13 059 986 

 131 628 147 

1 507 360 155 

 5 000 000 

1 429 900 000 

1 434 900 000 

 358 725 000 

1 416 915 600 

7 217 646 966 

 83 058 391 

 834 980 473 

9 552 601 430 

0,16% 

1,47% 

1,33% 

8,42% 

 7 533 435 

 217 960 708 

 170 564 976 

2 155 704 803 

 60 999 683 

1 720 859 838 

 444 555 900 

11 432 057 330 

 33 000 000 

1 676 800 000 

1 709 800 000 

 427 450 000 

2 913 773 100 

14 645 644 780 

 168 537 432 

1 725 329 800 

19 453 285 112 

17,15% 

1 063 986 397 

22 227 071 509 

 1 900 000 

 44 000 000 

 45 900 000 

 11 475 000 

 65 774 850 

 282 741 989 

 3 253 705 

 34 206 540 

 385 977 084 

0,34% 

 13 236 646 

 445 113 730 

 5 000 000 

1 829 400 000 

1 834 400 000 

 458 600 000 

1 826 488 800 

10 759 837 650 

 123 820 797 

1 261 862 349 

13 972 009 596 

12,32% 

 887 769 484 

16 694 179 080 

0 

0 

 19 600 000 

 19 600 000 

 4 900 000 

 25 881 300 

 111 254 229 

 1 280 278 

 13 322 567 

 151 738 374 

 32 400 000 

 32 400 000 

 8 100 000 

 29 487 300 

 166 867 803 

 1 920 262 

 19 479 867 

 217 755 232 

  900 000 

 80 300 000 

 81 200 000 

 20 300 000 

 45 314 700 

 242 565 453 

 2 791 366 

 28 180 435 

0 

 18 300 000 

 18 300 000 

 4 575 000 

 52 522 800 

 225 776 280 

 2 598 162 

 30 135 962 

 318 851 954 

 311 033 204 

 2 200 000 

 141 600 000 

 143 800 000 

 35 950 000 

 130 172 400 

 692 299 690 

 7 966 765 

 82 195 814 

 912 634 669 

0 

 12 600 000 

 12 600 000 

 3 150 000 

 13 695 900 

 58 873 658 

  677 499 

 7 217 072 

 80 464 129 

0,13% 

0,19% 

0,28% 

0,27% 

0,80% 

0,07% 

 9 862 666 

 181 201 040 

 6 740 740 

 256 895 972 

 12 047 755 

 412 099 709 

 4 601 725 

 333 934 929 

 45 076 397 

1 101 511 066 

 2 539 423 

 95 603 552 

Netherlands 

 7 700 000 

2 411 000 000 

2 418 700 000 

 604 675 000 

 418 055 850 

4 533 485 067 

- 709 333 867 

 94 272 544 

4 336 479 594 

3,82% 

-1 798 837 531 

4 956 342 063 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Finland 

Sweden 

 3 400 000 

 214 500 000 

 217 900 000 

 54 475 000 

 467 034 600 

2 232 154 759 

 14 730 040 

 45 218 785 

2 759 138 184 

 13 700 000 

 550 400 000 

 564 100 000 

 141 025 000 

 549 946 800 

2 731 972 163 

 31 438 669 

 327 319 847 

3 640 677 479 

  200 000 

 136 800 000 

 137 000 000 

 34 250 000 

 261 332 700 

1 171 831 196 

 13 485 062 

 138 970 413 

1 585 619 371 

 1 000 000 

 137 500 000 

 138 500 000 

 34 625 000 

 165 256 500 

1 059 413 757 

 12 191 397 

 127 273 898 

1 364 135 552 

0 

 69 500 000 

 69 500 000 

 17 375 000 

 53 565 000 

 252 575 897 

 2 906 563 

 30 089 939 

2,43% 

3,21% 

1,40% 

1,20% 

0,30% 

0,57% 

1,61% 

 180 218 679 

3 157 256 863 

 155 777 950 

4 360 555 429 

 77 069 484 

1 799 688 855 

 32 865 560 

1 535 501 112 

 22 119 731 

 33 257 802 

 430 757 130 

 777 199 539 

 132 868 521 

2 086 461 544 

 339 137 399 

 645 641 737 

Slovak Republic 

 1 400 000 

 96 900 000 

 98 300 000 

 24 575 000 

 79 902 900 

 500 439 631 

 5 758 900 

 59 540 306 

  800 000 

 126 300 000 

 127 100 000 

 31 775 000 

 274 607 100 

1 371 978 162 

 15 788 289 

 164 119 472 

1 826 493 023 

 2 800 000 

 549 400 000 

 552 200 000 

 138 050 000 

 305 226 750 

3 159 785 302 

- 166 340 637 

 63 935 050 

3 362 606 465 

2,97% 

- 635 351 204 

3 279 455 261 

United Kingdom 

 10 100 000 

3 237 400 000 

3 247 500 000 

 811 875 000 

3 645 570 900 

16 692 918 097 

 192 096 804 

-6 504 999 568 

14 025 586 233 

12,37% 

 700 892 724 

17 973 978 957 

Total   

 133 300 000 

20 114 600 000 

20 247 900 000 

5 061 975 000 

16 279 317 150 

97 117 960 147 

0 

0 

113 397 277 297 

100,00% 

0 

133 645 177 297 

32