Definitive adoption (EU, Euratom) 2017/305 of Amending budget No 6 of the European Union for the financial year 2016
Date: 2016-12-01
Institutions: European Parliament
Subjects: EU expenditure, European Commission, adoption of the budget, amending budget, budgetary resources, financial year, general budget (EU)




L_2017052EN.01018101.xml










28.2.2017   


EN


Official Journal of the European Union


L 52/181








            DEFINITIVE ADOPTION (EU, Euratom) 2017/305
of Amending budget No 6 of the European Union for the financial year 2016


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 Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (1),


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 (2),


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 (3),


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 (4),


having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015 (5),


having regard to Draft amending budget No 6 of the European Union for the financial year 2016, which the Commission adopted on 19 October 2016,


having regard to the position on Draft amending budget No 6/2016, which the Council adopted on 15 November 2016 and forwarded to Parliament on the same day,


having regard to Parliament’s approval of 1 December 2016 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 6 of the European Union for the financial year 2016 has been definitively adopted.




Done at Brussels, 1 December 2016.


The President

M. SCHULZ
            





(1)  
            OJ L 168, 7.6.2014, p. 105.

(2)  
            OJ L 298, 26.10.2012, p. 1.

(3)  
            OJ L 347, 20.12.2013, p. 884.

(4)  
            OJ C 373, 20.12.2013, p. 1.

(5)  
            OJ L 48, 24.2.2016.





AMENDING BUDGET No 6 FOR THE FINANCIAL YEAR 2017

CONTENTS

GENERAL STATEMENT OF REVENUE






A. Introduction and financing of the general budget
183








B. General statement of revenue by budget heading
197










— Title 1:

Own resources
198




STATEMENT OF REVENUE AND EXPENDITURE BY SECTION


Section III: Commission






— Expenditure
203










— Title 13:

Regional and urban policy
205



A.   INTRODUCTION AND FINANCING OF THE GENERAL BUDGET


FINANCING OF THE GENERAL BUDGET


Appropriations to be covered during the financial year 2016 pursuant to Article 1 of Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of the European Union's own resources


EXPENDITURE









Description


Budget 2016 (1)



Budget 2015 (2)



Change (%)










1.


Smart and inclusive growth






59 290 697 648 


66 853 308 910 


–11,31 










2.


Sustainable growth: natural resources






54 972 403 654 


55 978 784 039 


–1,80 










3.


Security and citizenship






3 022 387 739 


1 926 965 795 


+56,85 










4.


Global Europe






10 155 590 403 


7 478 225 907 


+35,80 










5.


Administration






8 950 916 040 


8 658 632 705 


+3,38 










6.


Compensation






p.m.


p.m.


—




Special instruments


250 475 125 


384 505 583 


–34,86 





Total expenditure
 (3)




136 642 470 609 




141 280 422 939 




–3,28 









REVENUE









Description


Budget 2016 (4)



Budget 2015 (5)



Change (%)




Miscellaneous revenue (Titles 4 to 9)


1 616 701 373 


3 045 497 557 


–46,92 




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


1 349 116 814 


1 434 557 708 


–5,96 




Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)


p.m.


p.m.


—




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


p.m.


7 133 244 000 


—





Total revenue for Titles 3 to 9




2 965 818 187 




11 613 299 265 




–74,46 





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


20 247 900 000 


18 759 400 000 


+7,93 




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


16 279 317 150 


18 023 353 946 


–9,68 




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


97 149 435 272 


92 884 369 728 


+4,59 




Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (6)



133 676 652 422 


129 667 123 674 


+3,09 





Total revenue
 (7)




136 642 470 609 




141 280 422 939 




–3,28 









TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2014/335/EU, 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


1 721 991 000 


4 238 385 000 


50 


2 119 192 500 


1 721 991 000 


 




Bulgaria


207 858 000 


436 223 000 


50 


218 111 500 


207 858 000 


 




Czech Republic


680 378 000 


1 582 293 000 


50 


791 146 500 


680 378 000 


 




Denmark


1 022 373 000 


2 804 139 000 


50 


1 402 069 500 


1 022 373 000 


 




Germany


12 984 422 000 


32 010 557 000 


50 


16 005 278 500 


12 984 422 000 


 




Estonia


102 808 000 


207 919 000 


50 


103 959 500 


102 808 000 


 




Ireland


809 088 000 


1 948 180 000 


50 


974 090 000 


809 088 000 


 




Greece


759 264 000 


1 760 083 000 


50 


880 041 500 


759 264 000 


 




Spain


4 723 052 000 


11 193 707 000 


50 


5 596 853 500 


4 723 052 000 


 




France


9 712 577 000 


22 713 643 000 


50 


11 356 821 500 


9 712 577 000 


 




Croatia


256 144 000 


438 499 000 


50 


219 249 500 


219 249 500 


Croatia




Italy


6 088 296 000 


16 687 221 000 


50 


8 343 610 500 


6 088 296 000 


 




Cyprus


116 299 000 


172 542 000 


50 


86 271 000 


86 271 000 


Cyprus




Latvia


98 291 000 


258 792 000 


50 


129 396 000 


98 291 000 


 




Lithuania


151 049 000 


376 190 000 


50 


188 095 000 


151 049 000 


 




Luxembourg


275 478 000 


350 152 000 


50 


175 076 000 


175 076 000 


Luxembourg




Hungary


433 908 000 


1 073 674 000 


50 


536 837 000 


433 908 000 


 




Malta


63 326 000 


91 306 000 


50 


45 653 000 


45 653 000 


Malta




Netherlands


2 787 039 000 


7 030 893 000 


50 


3 515 446 500 


2 787 039 000 


 




Austria


1 556 782 000 


3 461 805 000 


50 


1 730 902 500 


1 556 782 000 


 




Poland


1 833 156 000 


4 236 962 000 


50 


2 118 481 000 


1 833 156 000 


 




Portugal


871 109 000 


1 817 370 000 


50 


908 685 000 


871 109 000 


 




Romania


550 855 000 


1 643 024 000 


50 


821 512 000 


550 855 000 


 




Slovenia


178 550 000 


391 715 000 


50 


195 857 500 


178 550 000 


 




Slovakia


266 343 000 


776 122 000 


50 


388 061 000 


266 343 000 


 




Finland


915 357 000 


2 127 774 000 


50 


1 063 887 000 


915 357 000 


 




Sweden


2 034 845 000 


4 900 449 000 


50 


2 450 224 500 


2 034 845 000 


 




United Kingdom


12 151 903 000 


25 888 719 000 


50 


12 944 359 500 


12 151 903 000 


 





Total




63 352 541 000 




150 618 338 000 



 



75 309 169 000 




63 167 543 500 



 








TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2014/335/EU, 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


1 721 991 000 


0,30 


516 597 300 




Bulgaria


207 858 000 


0,30 


62 357 400 




Czech Republic


680 378 000 


0,30 


204 113 400 




Denmark


1 022 373 000 


0,30 


306 711 900 




Germany


12 984 422 000 


0,15 


1 947 663 300 




Estonia


102 808 000 


0,30 


30 842 400 




Ireland


809 088 000 


0,30 


242 726 400 




Greece


759 264 000 


0,30 


227 779 200 




Spain


4 723 052 000 


0,30 


1 416 915 600 




France


9 712 577 000 


0,30 


2 913 773 100 




Croatia


219 249 500 


0,30 


65 774 850 




Italy


6 088 296 000 


0,30 


1 826 488 800 




Cyprus


86 271 000 


0,30 


25 881 300 




Latvia


98 291 000 


0,30 


29 487 300 




Lithuania


151 049 000 


0,30 


45 314 700 




Luxembourg


175 076 000 


0,30 


52 522 800 




Hungary


433 908 000 


0,30 


130 172 400 




Malta


45 653 000 


0,30 


13 695 900 




Netherlands


2 787 039 000 


0,15 


418 055 850 




Austria


1 556 782 000 


0,30 


467 034 600 




Poland


1 833 156 000 


0,30 


549 946 800 




Portugal


871 109 000 


0,30 


261 332 700 




Romania


550 855 000 


0,30 


165 256 500 




Slovenia


178 550 000 


0,30 


53 565 000 




Slovakia


266 343 000 


0,30 


79 902 900 




Finland


915 357 000 


0,30 


274 607 100 




Sweden


2 034 845 000 


0,15 


305 226 750 




United Kingdom


12 151 903 000 


0,30 


3 645 570 900 





Total




63 167 543 500 



 



16 279 317 150 









TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, 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


4 238 385 000 


 


2 733 775 413 




Bulgaria


436 223 000 


 


281 365 594 




Czech Republic


1 582 293 000 


 


1 020 585 364 




Denmark


2 804 139 000 


 


1 808 680 961 




Germany


32 010 557 000 


 


20 646 938 325 




Estonia


207 919 000 


 


134 108 593 




Ireland


1 948 180 000 


 


1 256 583 955 




Greece


1 760 083 000 


 


1 135 260 631 




Spain


11 193 707 000 


 


7 219 986 146 




France


22 713 643 000 


 


14 650 391 312 




Croatia


438 499 000 


 


282 833 623 




Italy


16 687 221 000 


 


10 763 324 824 




Cyprus


172 542 000 


 


111 290 286 




Latvia


258 792 000 


0,6450040  (9)



166 921 883 




Lithuania


376 190 000 


 


242 644 067 




Luxembourg


350 152 000 


 


225 849 452 




Hungary


1 073 674 000 


 


692 524 059 




Malta


91 306 000 


 


58 892 738 




Netherlands


7 030 893 000 


 


4 534 954 332 




Austria


3 461 805 000 


 


2 232 878 182 




Poland


4 236 962 000 


 


2 732 857 573 




Portugal


1 817 370 000 


 


1 172 210 977 




Romania


1 643 024 000 


 


1 059 757 104 




Slovenia


391 715 000 


 


252 657 754 




Slovakia


776 122 000 


 


500 601 819 




Finland


2 127 774 000 


 


1 372 422 809 




Sweden


4 900 449 000 


 


3 160 809 363 




United Kingdom


25 888 719 000 


 


16 698 328 133 





Total




150 618 338 000 



 



97 149 435 272 









TABLE 4

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands, Austria and Sweden and its financing, pursuant to Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)









Member State


Gross reduction


Percentage share of GNI base


GNI key applied to the gross reduction


Financing of the reduction




 


(1)


(2)


(3)


(4) = (1) + (3)




Belgium


 


2,81 


31 449 227 


31 449 227 




Bulgaria


 


0,29 


3 236 817 


3 236 817 




Czech Republic


 


1,05 


11 740 767 


11 740 767 




Denmark


– 142 439 555 


1,86 


20 806 983 


– 121 632 572 




Germany


 


21,25 


237 521 435 


237 521 435 




Estonia


 


0,14 


1 542 779 


1 542 779 




Ireland


 


1,29 


14 455 684 


14 455 684 




Greece


 


1,17 


13 059 986 


13 059 986 




Spain


 


7,43 


83 058 391 


83 058 391 




France


 


15,08 


168 537 432 


168 537 432 




Croatia


 


0,29 


3 253 705 


3 253 705 




Italy


 


11,08 


123 820 797 


123 820 797 




Cyprus


 


0,11 


1 280 278 


1 280 278 




Latvia


 


0,17 


1 920 262 


1 920 262 




Lithuania


 


0,25 


2 791 366 


2 791 366 




Luxembourg


 


0,23 


2 598 162 


2 598 162 




Hungary


 


0,71 


7 966 765 


7 966 765 




Malta


 


0,06 


677 499 


677 499 




Netherlands


– 761 503 777 


4,67 


52 169 910 


– 709 333 867 




Austria


–10 956 889 


2,30 


25 686 929 


14 730 040 




Poland


 


2,81 


31 438 669 


31 438 669 




Portugal


 


1,21 


13 485 062 


13 485 062 




Romania


 


1,09 


12 191 397 


12 191 397 




Slovenia


 


0,26 


2 906 563 


2 906 563 




Slovakia


 


0,52 


5 758 900 


5 758 900 




Finland


 


1,41 


15 788 289 


15 788 289 




Sweden


– 202 702 444 


3,25 


36 361 807 


– 166 340 637 




United Kingdom


 


17,19 


192 096 804 


192 096 804 





Total




–1 117 602 665 




100,00 




1 117 602 665 




0 









TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 1 5)







Description


Coefficient (10) (%)


Amount










1.


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






19,2145


 










2.


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






7,5910


 










3.


(1) – (2)






11,6235


 











4.



Total allocated expenditure






 



129 194 773 448 











5.


Enlargement related expenditure (11)







 


31 733 179 803 










6.


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






 


97 461 593 645 










7.


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






 


7 476 753 663 










8.


United Kingdom’s advantage (12)







 


1 496 521 393 










9.


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






 


5 980 232 270 










10.


Windfall gains deriving from traditional own resources (13)







 


–76 109 576 










11.


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






 


6 056 341 847 








TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for the year 2014 pursuant to Article 4 of Decision 2014/335/EU, Euratom (Chapter 3 6)







Description


Coefficient (14) (%)


Amount










1.


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






17,4319


 










2.


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






7,4180


 










3.


(1) – (2)






10,0139


 











4.



Total allocated expenditure






 



128 669 838 650 











5.


Enlargement related expenditure (15)







 


33 342 488 843 










6.


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






 


95 327 349 807 










7.


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






 


6 300 352 079 










8.


United Kingdom’s advantage (16)







 


1 162 878 038 










9.


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






 


5 137 474 040 










10.


Windfall gains deriving from traditional own resources (17)







 


–28 189 034 










11.


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






 


5 165 663 075 








TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)







Description


Coefficient (19) (%)


Amount










1.


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






16,1200


 










2.


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






7,2358


 










3.


(1) – (2)






8,8842


 











4.



Total allocated expenditure






 



126 017 496 941 











5.


Enlargement related expenditure (20)







 


30 151 594 002 










5a.


Pre-accession expenditure






 


3 084 519 964 










5b.


Expenditure related to Art 4(1)(g)






 


27 067 074 038 










6.


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






 


95 865 902 938 










7.


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






 


5 621 164 211 










8.


United Kingdom’s advantage (21)







 


331 907 397 










9.


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






 


5 289 256 814 










10.


Windfall gains deriving from traditional own resources (22)







 


12 810 520 










11.


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






 


5 276 446 294 








TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6 056 341 847  (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


2,81 


3,40 


5,48 


 


1,56 


4,96 


300 419 482 




Bulgaria


0,29 


0,35 


0,56 


 


0,16 


0,51 


30 919 770 




Czech Republic


1,05 


1,27 


2,05 


 


0,58 


1,85 


112 153 956 




Denmark


1,86 


2,25 


3,63 


 


1,03 


3,28 


198 759 194 




Germany


21,25 


25,66 


0,00 


–19,25 


0,00 


6,42 


388 574 256 




Estonia


0,14 


0,17 


0,27 


 


0,08 


0,24 


14 737 434 




Ireland


1,29 


1,56 


2,52 


 


0,72 


2,28 


138 088 264 




Greece


1,17 


1,41 


2,28 


 


0,65 


2,06 


124 755 826 




Spain


7,43 


8,97 


14,48 


 


4,13 


13,10 


793 417 224 




France


15,08 


18,21 


29,37 


 


8,37 


26,58 


1 609 957 772 




Croatia


0,29 


0,35 


0,57 


 


0,16 


0,51 


31 081 094 




Italy


11,08 


13,38 


21,58 


 


6,15 


19,53 


1 182 801 065 




Cyprus


0,11 


0,14 


0,22 


 


0,06 


0,20 


12 229 889 




Latvia


0,17 


0,21 


0,33 


 


0,10 


0,30 


18 343 345 




Lithuania


0,25 


0,30 


0,49 


 


0,14 


0,44 


26 664 592 




Luxembourg


0,23 


0,28 


0,45 


 


0,13 


0,41 


24 819 001 




Hungary


0,71 


0,86 


1,39 


 


0,40 


1,26 


76 102 711 




Malta


0,06 


0,07 


0,12 


 


0,03 


0,11 


6 471 829 




Netherlands


4,67 


5,64 


0,00 


–4,23 


0,00 


1,41 


85 347 594 




Austria


2,30 


2,78 


0,00 


–2,08 


0,00 


0,69 


42 022 646 




Poland


2,81 


3,40 


5,48 


 


1,56 


4,96 


300 318 619 




Portugal


1,21 


1,46 


2,35 


 


0,67 


2,13 


128 816 366 




Romania


1,09 


1,32 


2,12 


 


0,61 


1,92 


116 458 609 




Slovenia


0,26 


0,31 


0,51 


 


0,14 


0,46 


27 765 014 




Slovakia


0,52 


0,62 


1,00 


 


0,29 


0,91 


55 012 032 




Finland


1,41 


1,71 


2,75 


 


0,78 


2,49 


150 818 003 




Sweden


3,25 


3,93 


0,00 


–2,95 


0,00 


0,98 


59 486 260 




United Kingdom


17,19 


0,00 


0,00 


 


0,00 


0,00 


0 





Total




100,00 




100,00 




100,00 




–28,50 




28,50 




100,00 




6 056 341 847 





The calculations are made to 15 decimal places.

TABLE 6.2

Intermediate update of the financing of the 2014 UK correction (chapter 36)






Member State


Amount




 


(1)




Belgium


13 297 611 




Bulgaria


2 322 802 




Czech Republic


6 423 102 




Denmark


10 254 706 




Germany


19 889 796 




Estonia


870 740 




Ireland


13 998 232 




Greece


5 098 964 




Spain


34 026 198 




France


77 369 366 




Croatia


2 743 129 




Italy


59 231 069 




Cyprus


851 288 




Latvia


1 033 546 




Lithuania


869 479 




Luxembourg


3 575 795 




Hungary


3 913 949 




Malta


643 682 




Netherlands


4 823 050 




Austria


2 127 855 




Poland


19 937 548 




Portugal


6 712 478 




Romania


8 464 009 




Slovenia


1 770 672 




Slovakia


3 026 145 




Finland


9 102 902 




Sweden


3 441 697 




United Kingdom


– 315 819 810 





Total




0 









TABLE 6.3

Financing of the definitive 2012 UK correction (chapter 35)






Member State


Amount




 


(1)




Belgium


12 108 628 




Bulgaria


1 275 199 




Czech Republic


3 342 634 




Denmark


4 686 427 




Germany


7 934 870 




Estonia


568 776 




Ireland


5 094 409 




Greece


1 773 357 




Spain


7 537 051 




France


38 002 662 




Croatia


382 317 




Italy


19 830 215 




Cyprus


241 390 




Latvia


102 976 




Lithuania


646 364 




Luxembourg


1 741 166 




Hungary


2 179 154 




Malta


101 561 




Netherlands


4 101 900 




Austria


1 068 284 




Poland


7 063 680 




Portugal


3 441 569 




Romania


2 351 280 




Slovenia


554 253 




Slovakia


1 502 129 




Finland


4 198 567 




Sweden


1 007 093 




United Kingdom


– 132 837 911 





Total




0 









TABLE 7

Summary of financing (24) 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


ORD 2014


Total own resources (25)





Net sugar sector levies (80 %)


Net customs duties (80 %)


Total net traditional own resources (80 %)


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


VAT-based own resource


GNI-based own resource


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


United Kingdom correction


Total ‘national contributions’


Share in total ‘national contributions’ (%)


Adjustment relating to years 2014 and 2015




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


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


(10)


(11)


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




Belgium


7 000 000 


1 984 800 000 


1 991 800 000 


497 950 000 


516 597 300 


2 733 775 413 


31 449 227 


325 825 721 


3 607 647 661 


3,18 


380 157 383 


5 979 605 044 




Bulgaria


400 000 


65 100 000 


65 500 000 


16 375 000 


62 357 400 


281 365 594 


3 236 817 


34 517 771 


381 477 582 


0,34 


12 976 885 


459 954 467 




Czech Republic


3 600 000 


250 600 000 


254 200 000 


63 550 000 


204 113 400 


1 020 585 364 


11 740 767 


121 919 692 


1 358 359 223 


1,20 


120 908 594 


1 733 467 817 




Denmark


3 600 000 


381 200 000 


384 800 000 


96 200 000 


306 711 900 


1 808 680 961 


– 121 632 572 


213 700 327 


2 207 460 616 


1,95 


– 147 742 832 


2 444 517 784 




Germany


28 100 000 


4 124 900 000 


4 153 000 000 


1 038 250 000 


1 947 663 300 


20 646 938 325 


237 521 435 


416 398 922 


23 248 521 982 


20,50 


–1 996 696 973 


25 404 825 009 




Estonia


0 


27 800 000 


27 800 000 


6 950 000 


30 842 400 


134 108 593 


1 542 779 


16 176 950 


182 670 722 


0,16 


7 533 435 


218 004 157 




Ireland


0 


314 600 000 


314 600 000 


78 650 000 


242 726 400 


1 256 583 955 


14 455 684 


157 180 905 


1 670 946 944 


1,47 


170 564 976 


2 156 111 920 




Greece


1 500 000 


151 000 000 


152 500 000 


38 125 000 


227 779 200 


1 135 260 631 


13 059 986 


131 628 147 


1 507 727 964 


1,33 


60 999 683 


1 721 227 647 




Spain


5 000 000 


1 429 900 000 


1 434 900 000 


358 725 000 


1 416 915 600 


7 219 986 146 


83 058 391 


834 980 473 


9 554 940 610 


8,42 


444 555 900 


11 434 396 510 




France


33 000 000 


1 676 800 000 


1 709 800 000 


427 450 000 


2 913 773 100 


14 650 391 312 


168 537 432 


1 725 329 800 


19 458 031 644 


17,15 


1 063 986 397 


22 231 818 041 




Croatia


1 900 000 


44 000 000 


45 900 000 


11 475 000 


65 774 850 


282 833 623 


3 253 705 


34 206 540 


386 068 718 


0,34 


13 236 646 


445 205 364 




Italy


5 000 000 


1 829 400 000 


1 834 400 000 


458 600 000 


1 826 488 800 


10 763 324 824 


123 820 797 


1 261 862 349 


13 975 496 770 


12,32 


887 769 484 


16 697 666 254 




Cyprus


0 


19 600 000 


19 600 000 


4 900 000 


25 881 300 


111 290 286 


1 280 278 


13 322 567 


151 774 431 


0,13 


9 862 666 


181 237 097 




Latvia


0 


32 400 000 


32 400 000 


8 100 000 


29 487 300 


166 921 883 


1 920 262 


19 479 867 


217 809 312 


0,19 


6 740 740 


256 950 052 




Lithuania


900 000 


80 300 000 


81 200 000 


20 300 000 


45 314 700 


242 644 067 


2 791 366 


28 180 435 


318 930 568 


0,28 


12 047 755 


412 178 323 




Luxembourg


0 


18 300 000 


18 300 000 


4 575 000 


52 522 800 


225 849 452 


2 598 162 


30 135 962 


311 106 376 


0,27 


4 601 725 


334 008 101 




Hungary


2 200 000 


141 600 000 


143 800 000 


35 950 000 


130 172 400 


692 524 059 


7 966 765 


82 195 814 


912 859 038 


0,80 


45 076 397 


1 101 735 435 




Malta


0 


12 600 000 


12 600 000 


3 150 000 


13 695 900 


58 892 738 


677 499 


7 217 072 


80 483 209 


0,07 


2 539 423 


95 622 632 




Netherlands


7 700 000 


2 411 000 000 


2 418 700 000 


604 675 000 


418 055 850 


4 534 954 332 


– 709 333 867 


94 272 544 


4 337 948 859 


3,82 


–1 798 837 531 


4 957 811 328 




Austria


3 400 000 


214 500 000 


217 900 000 


54 475 000 


467 034 600 


2 232 878 182 


14 730 040 


45 218 785 


2 759 861 607 


2,43 


180 218 679 


3 157 980 286 




Poland


13 700 000 


550 400 000 


564 100 000 


141 025 000 


549 946 800 


2 732 857 573 


31 438 669 


327 319 847 


3 641 562 889 


3,21 


155 777 950 


4 361 440 839 




Portugal


200 000 


136 800 000 


137 000 000 


34 250 000 


261 332 700 


1 172 210 977 


13 485 062 


138 970 413 


1 585 999 152 


1,40 


77 069 484 


1 800 068 636 




Romania


1 000 000 


137 500 000 


138 500 000 


34 625 000 


165 256 500 


1 059 757 104 


12 191 397 


127 273 898 


1 364 478 899 


1,20 


32 865 560 


1 535 844 459 




Slovenia


0 


69 500 000 


69 500 000 


17 375 000 


53 565 000 


252 657 754 


2 906 563 


30 089 939 


339 219 256 


0,30 


22 119 731 


430 838 987 




Slovakia


1 400 000 


96 900 000 


98 300 000 


24 575 000 


79 902 900 


500 601 819 


5 758 900 


59 540 306 


645 803 925 


0,57 


33 257 802 


777 361 727 




Finland


800 000 


126 300 000 


127 100 000 


31 775 000 


274 607 100 


1 372 422 809 


15 788 289 


164 119 472 


1 826 937 670 


1,61 


132 868 521 


2 086 906 191 




Sweden


2 800 000 


549 400 000 


552 200 000 


138 050 000 


305 226 750 


3 160 809 363 


– 166 340 637 


63 935 050 


3 363 630 526 


2,97 


– 635 351 204 


3 280 479 322 




United Kingdom


10 100 000 


3 237 400 000 


3 247 500 000 


811 875 000 


3 645 570 900 


16 698 328 133 


192 096 804 


–6 504 999 568 


14 030 996 269 


12,37 


700 892 724 


17 979 388 993 





Total




133 300 000 




20 114 600 000 




20 247 900 000 




5 061 975 000 




16 279 317 150 




97 149 435 272 




0 




0 




113 428 752 422 




100,00 




0 




133 676 652 422 





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2017


Amending budget No 6/2017


New amount






1


OWN RESOURCES


133 645 177 297 


31 475 125 


133 676 652 422 




3


SURPLUSES, BALANCES AND ADJUSTMENTS


1 349 116 814 


 


1 349 116 814 




4


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


1 348 027 707 


 


1 348 027 707 




5


REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS


55 455 129 


 


55 455 129 




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 


 


123 000 000 




8


BORROWING AND LENDING OPERATIONS


5 217 537 


 


5 217 537 




9


MISCELLANEOUS REVENUE


25 001 000 


 


25 001 000 




 



GRAND TOTAL




136 610 995 484 




31 475 125 




136 642 470 609 






TITLE 1


OWN RESOURCES










Article
Item


Heading


Budget 2017


Amending budget No 6/2017


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




133 300 000 


 


133 300 000 






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


133 300 000 


 


133 300 000 



 

CHAPTER 1 2







1 2 0






Customs duties and other duties referred to in Article 2(1)(a) of Decision 2014/335/EU, Euratom




20 114 600 000 


 


20 114 600 000 




 


CHAPTER 1 2 — TOTAL


20 114 600 000 


 


20 114 600 000 



 

CHAPTER 1 3







1 3 0






Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2014/335/EU, Euratom




16 279 317 150 


 


16 279 317 150 




 


CHAPTER 1 3 — TOTAL


16 279 317 150 


 


16 279 317 150 



 

CHAPTER 1 4







1 4 0






Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom




97 117 960 147 


31 475 125 


97 149 435 272 




 


CHAPTER 1 4 — TOTAL


97 117 960 147 


31 475 125 


97 149 435 272 



 

CHAPTER 1 5







1 5 0






Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, 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 certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom




0,— 


 


0,— 




 


CHAPTER 1 6 — TOTAL


0,— 


 


0,— 




 



Title 1 — Total




133 645 177 297 




31 475 125 




133 676 652 422 












CHAPTER 1 1 —



LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM)











CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 3 —



OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES









CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2014/335/EU, EURATOM




                                       1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2014/335/EU, Euratom









Budget 2017


Amending budget No 6/2017


New amount




97 117 960 147 


31 475 125 


97 149 435 272 





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 0,6450%.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 2(1)(c) thereof.








Member State


Budget 2016


Amending budget No 6/2016


New amount




Belgium


2 732 889 706 


885 707 


2 733 775 413 




Bulgaria


281 274 435 


91 159 


281 365 594 




Czech Republic


1 020 254 708 


330 656 


1 020 585 364 




Denmark


1 808 094 972 


585 989 


1 808 680 961 




Germany


20 640 248 993 


6 689 332 


20 646 938 325 




Estonia


134 065 144 


43 449 


134 108 593 




Ireland


1 256 176 838 


407 117 


1 256 583 955 




Greece


1 134 892 822 


367 809 


1 135 260 631 




Spain


7 217 646 966 


2 339 180 


7 219 986 146 




France


14 645 644 780 


4 746 532 


14 650 391 312 




Croatia


282 741 989 


91 634 


282 833 623 




Italy


10 759 837 650 


3 487 174 


10 763 324 824 




Cyprus


111 254 229 


36 057 


111 290 286 




Latvia


166 867 803 


54 080 


166 921 883 




Lithuania


242 565 453 


78 614 


242 644 067 




Luxembourg


225 776 280 


73 172 


225 849 452 




Hungary


692 299 690 


224 369 


692 524 059 




Malta


58 873 658 


19 080 


58 892 738 




Netherlands


4 533 485 067 


1 469 265 


4 534 954 332 




Austria


2 232 154 759 


723 423 


2 232 878 182 




Poland


2 731 972 163 


885 410 


2 732 857 573 




Portugal


1 171 831 196 


379 781 


1 172 210 977 




Romania


1 059 413 757 


343 347 


1 059 757 104 




Slovenia


252 575 897 


81 857 


252 657 754 




Slovakia


500 439 631 


162 188 


500 601 819 




Finland


1 371 978 162 


444 647 


1 372 422 809 




Sweden


3 159 785 302 


1 024 061 


3 160 809 363 




United Kingdom


16 692 918 097 


5 410 036 


16 698 328 133 





Article 1 4 0 — Total



97 117 960 147 


31 475 125 


97 149 435 272 





SECTION III


COMMISSION


EXPENDITURE













Title


Heading


Budget 2017


Amending budget No 6/2017


New amount




Commitments


Payments


Commitments


Payments


Commitments


Payments






01


ECONOMIC AND FINANCIAL AFFAIRS


2 606 581 157 


1 097 025 157 


 


 


2 606 581 157 


1 097 025 157 




02


INTERNAL MARKET, INDUSTRY, ENTREPRENEURSHIP AND SMES


2 285 812 989 


1 894 487 636 


 


 


2 285 812 989 


1 894 487 636 




03


COMPETITION


102 698 620 


102 698 620 


 


 


102 698 620 


102 698 620 




04


EMPLOYMENT, SOCIAL AFFAIRS AND INCLUSION


12 924 259 299 


11 185 720 525 


 


 


12 924 259 299 


11 185 720 525 




05


AGRICULTURE AND RURAL DEVELOPMENT


61 380 834 429 


54 625 119 708 


 


 


61 380 834 429 


54 625 119 708 




06


MOBILITY AND TRANSPORT


4 219 477 187 


2 295 863 330 


 


 


4 219 477 187 


2 295 863 330 




07


ENVIRONMENT


448 266 445 


397 061 087 


 


 


448 266 445 


397 061 087 




08


RESEARCH AND INNOVATION


5 853 238 306 


5 402 950 507 


 


 


5 853 238 306 


5 402 950 507 




09


COMMUNICATIONS NETWORKS, CONTENT AND TECHNOLOGY


1 803 314 364 


2 373 056 657 


 


 


1 803 314 364 


2 373 056 657 




10


DIRECT RESEARCH


396 834 657 


402 688 960 


 


 


396 834 657 


402 688 960 




11


MARITIME AFFAIRS AND FISHERIES


994 490 215 


536 326 774 


 


 


994 490 215 


536 326 774 





Reserves (40 02 41)




79 515 750 




76 610 750 



 


 



79 515 750 




76 610 750 





 


1 074 005 965 


612 937 524 


 


 


1 074 005 965 


612 937 524 




12


FINANCIAL STABILITY, FINANCIAL SERVICES AND CAPITAL MARKETS UNION


84 986 304 


85 662 304 


 


 


84 986 304 


85 662 304 




13


REGIONAL AND URBAN POLICY


35 988 630 661 


31 275 098 987 


31 475 125 


31 475 125 


36 020 105 786 


31 306 574 112 




14


TAXATION AND CUSTOMS UNION


166 447 251 


159 265 251 


 


 


166 447 251 


159 265 251 




15


EDUCATION AND CULTURE


2 889 262 253 


3 030 752 053 


 


 


2 889 262 253 


3 030 752 053 




16


COMMUNICATION


203 694 896 


196 759 396 


 


 


203 694 896 


196 759 396 




17


HEALTH AND FOOD SAFETY


557 855 060 


558 557 060 


 


 


557 855 060 


558 557 060 




18


MIGRATION AND HOME AFFAIRS


3 475 091 730 


2 333 443 097 


 


 


3 475 091 730 


2 333 443 097 




19


FOREIGN POLICY INSTRUMENTS


782 603 058 


677 343 652 


 


 


782 603 058 


677 343 652 




20


TRADE


107 216 392 


105 566 392 


 


 


107 216 392 


105 566 392 




21


INTERNATIONAL COOPERATION AND DEVELOPMENT


3 161 973 792 


3 345 883 780 


 


 


3 161 973 792 


3 345 883 780 




22


NEIGHBOURHOOD AND ENLARGEMENT NEGOTIATIONS


3 835 177 683 


3 565 517 946 


 


 


3 835 177 683 


3 565 517 946 




23


HUMANITARIAN AID AND CIVIL PROTECTION


1 202 303 141 


1 560 487 834 


 


 


1 202 303 141 


1 560 487 834 




24


FIGHT AGAINST FRAUD


80 226 300 


85 655 000 


 


 


80 226 300 


85 655 000 




25


COMMISSION’S POLICY COORDINATION AND LEGAL ADVICE


206 099 587 


205 749 587 


 


 


206 099 587 


205 749 587 




26


COMMISSION’S ADMINISTRATION


1 021 829 325 


1 021 284 705 


 


 


1 021 829 325 


1 021 284 705 





Reserves (40 01 40)




3 426 739 




3 426 739 



 


 



3 426 739 




3 426 739 





 


1 025 256 064 


1 024 711 444 


 


 


1 025 256 064 


1 024 711 444 




27


BUDGET


72 184 538 


72 184 538 


 


 


72 184 538 


72 184 538 




28


AUDIT


18 774 034 


18 774 034 


 


 


18 774 034 


18 774 034 




29


STATISTICS


139 150 570 


127 507 570 


 


 


139 150 570 


127 507 570 




30


PENSIONS AND RELATED EXPENDITURE


1 647 355 000 


1 647 355 000 


 


 


1 647 355 000 


1 647 355 000 




31


LANGUAGE SERVICES


398 824 459 


398 824 459 


 


 


398 824 459 


398 824 459 




32


ENERGY


1 457 767 330 


1 507 745 646 


 


 


1 457 767 330 


1 507 745 646 




33


JUSTICE AND CONSUMERS


258 626 977 


239 160 105 


 


 


258 626 977 


239 160 105 




34


CLIMATE ACTION


137 514 278 


81 944 278 


 


 


137 514 278 


81 944 278 




40


RESERVES


557 554 489 


219 037 489 


 


 


557 554 489 


219 037 489 




 



Total




151 466 956 776 




132 832 559 124 




31 475 125 




31 475 125 




151 498 431 901 




132 864 034 249 







Of which Reserves (40 01 40, 40 02 41)






82 942 489 






80 037 489 




 


 




82 942 489 






80 037 489 






TITLE 13

REGIONAL AND URBAN POLICY













Title
Chapter


Heading


Budget 2017


Amending budget No 6/2017


New amount




Commitments


Payments


Commitments


Payments


Commitments


Payments






13 01


ADMINISTRATIVE EXPENDITURE OF THE ‘REGIONAL AND URBAN POLICY’ POLICY AREA


89 264 976 


89 264 976 


 


 


89 264 976 


89 264 976 




13 03


EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL OPERATIONS


27 001 568 669 


23 945 491 090 


 


 


27 001 568 669 


23 945 491 090 




13 04


COHESION FUND (CF)


8 764 484 012 


6 636 678 932 


 


 


8 764 484 012 


6 636 678 932 




13 05


INSTRUMENT FOR PRE-ACCESSION ASSISTANCE — REGIONAL DEVELOPMENT AND REGIONAL AND TERRITORIAL COOPERATION


50 101 004 


529 881 989 


 


 


50 101 004 


529 881 989 




13 06


SOLIDARITY FUND


50 000 000 


50 000 000 


31 475 125 


31 475 125 


81 475 125 


81 475 125 




13 07


AID REGULATION


33 212 000 


23 782 000 


 


 


33 212 000 


23 782 000 




 



Title 13 — Total




35 988 630 661 




31 275 098 987 




31 475 125 




31 475 125 




36 020 105 786 




31 306 574 112 






CHAPTER 13 06 —   SOLIDARITY FUND














Title
Chapter
Article
Item


Heading


FF


Budget 2017


Amending budget No 6/2017


New amount




Commitments


Payments


Commitments


Payments


Commitments


Payments




13 06


SOLIDARITY FUND






13 06 01






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




9


50 000 000 


50 000 000 


31 475 125 


31 475 125 


81 475 125 


81 475 125 






13 06 02






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




9


p.m.


p.m.


 


 


p.m.


p.m.




 



Chapter 13 06 — Total



 



50 000 000 




50 000 000 




31 475 125 




31 475 125 




81 475 125 




81 475 125 








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












Budget 2017


Amending budget No 6/2017


New amount




Commitments


Payments


Commitments


Payments


Commitments


Payments




50 000 000 


50 000 000 


31 475 125 


31 475 125 


81 475 125 


81 475 125 





Remarks

This article is intended to record appropriations resulting from the mobilisation of the European Union Solidarity Fund in the event of major disasters in the Member States. Assistance should be provided mainly in connection with natural disasters, but may also be provided, where warranted by the urgency of the situation, to the Member States concerned, with a deadline being laid down for use of the financial assistance awarded and provision being made for beneficiary states to substantiate the use made of the assistance they receive. Assistance received which is subsequently offset by third-party payments, under the ‘polluter pays’ principle, for example, or received in excess of the final valuation of damage should be recovered.
With the exception of the advance payment, the allocation of the appropriations will be decided on in an amending budget with the sole purpose of mobilising the European Union Solidarity Fund.

Legal basis

Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (OJ L 347, 20.12.2013, p. 884), and in particular Article 10 thereof.
Regulation (EU) No 661/2014 of the European Parliament and of the Council of 15 May 2014 amending Council Regulation (EC) No 2012/2002 establishing the European Union Solidarity Fund (OJ L 189, 27.6.2014, p. 143).


(1)  The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 2/2016 and draft amending budgets No 3 to No 6/2016.

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

(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 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 to No 2/2016 and draft amending budgets No 3 to No 6/2016.

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

(6)  The own resources for the 2016 budget are determined on the basis of the budget forecasts adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016.

(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: (97 149 435 272) / (150 618 338 000) = 0,64500403179326.

(10)  Rounded percentages.

(11)  The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the EU after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(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 20 % as of 1 January 2014 — 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 13 Member States (that have acceded to the EU after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section.

(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 20 % as of 1 January 2014 — 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 € -315 819 810 between the provisional amount of the 2014 UK correction (€ 5 165 663 075, as calculated above) and the previously budgeted amount of the 2014 UK correction (€ 4 849 843 265, entered in this DAB for the implementation of the ORD2014 in the year 2015) is financed in chapter 36 of the AB 5/2016.

(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 01.05.2004) 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 € -132 837 911 between the definitive amount of the 2012 UK correction (€ 5 276 446 294, as calculated above) and the previously budgeted amount of the 2012 UK correction (€ 5 143 608 383, entered in the AB 6/2015) is financed in chapter 35 of the AB 4/2016.

(24)  p.m. (own resources + other revenue = total revenue = total expenditure); (133 676 652 422 + 2 965 818 187 = 136 642 470 609 = 136 642 470 609).

(25)  Total own resources as percentage of GNI: (133 676 652 422) / (15 061 833 800 000) = 0,89 %