DRAFT AMENDING BUDGET NO. 2/2017
Date: 2017-04-12
Institutions: European Union
Subjects: general budget

DRAFT AMENDING BUDGET NO. 2/2017 

VOLUME 1 - TOTAL REVENUE 

A. INTRODUCTION AND FINANCING OF THE GENERAL 
BUDGET 

FINANCING OF THE GENERAL BUDGET 

Appropriations to be covered during the financial year 2017 pursuant to Article 1 of Council Decision 
2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union 

Description 

Budget 2017 

Budget 20161 

Change (%) 

EXPENDITURE 

1. Smart and inclusive growth 

2. Sustainable growth: natural resources 

3. Security and citizenship 

4. Global Europe 

5. Administration 

6. Compensation 

Special instruments 

56 521 763 545 

59 290 697 648 

54 913 969 537 

54 972 403 654 

3 786 957 287 

9 483 081 178 

9 394 599 816 

p.m. 

3 022 387 739 

10 155 590 403 

8 950 916 040 

 p.m. 

 390 000 000 

 250 475 125 

Total expenditure2 

134 490 371 363 

136 642 470 609 

REVENUE 

– 4,67 

– 0,11 

+ 25,30 

– 6,62 

+ 4,96 

— 

+ 55,70 

– 1,57 

Miscellaneous revenue (Titles 4 to 9) 

Description 

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

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

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

Budget 2017 

Budget 20163 

Change (%) 

2 772 392 898 

6 404 529 791  

1 616 701 373 

1 349 116 814 

+ 71,48 

+ 374,72 

p.m. 

p.m. 

p.m. 

p.m. 

— 

— 

Total revenue for Titles 3 to 9 

9 176 922 689  

2 965 818 187 

+ 209,42 

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

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

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

21 467 000 000 

16 598 937 750 

20 247 900 000 

16 279 317 150 

+ 6,02 

+ 1,96 

87 247 510 924 

97 149 435 272 

– 10,19 

Appropriations to be covered by the own resources referred to in Article 2 of Decision 
2014/335/EU, Euratom4 

125 313 448 674 

133 676 652 422 

– 6,26 

1The 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 

6/2016. 

2 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’. 

3 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 

6/2016. 

EN 

1 

EN 

 
 
 
 
                                                 
Total revenue 5 

134 490 371 363 

136 642 470 609 

– 1,57 

TABLE 1 

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

Capping rate (in %) 

1 % of non-capped 
VAT base  

1 % of gross 
national income 

1 % of gross 
national income 
multiplied by 
capping rate  

1 % of capped VAT 
base6 

Member States 
whose VAT base is 
capped 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

1 767 744 000 

4 364 202 000 

 215 501 000 

 451 147 000 

 708 186 000 

1 645 692 000 

1 062 675 000 

2 916 093 000 

13 506 186 000 

33 059 999 000 

 108 283 000 

 219 513 000 

 837 734 000 

2 049 014 000 

 777 516 000 

1 822 161 000 

4 903 148 000 

11 604 439 000 

9 947 380 000 

23 286 561 000 

 269 162 000 

 459 302 000 

6 241 490 000 

17 121 047 000 

 119 229 000 

 104 543 000 

 160 059 000 

 275 481 000 

 177 085 000 

 274 048 000 

 395 700 000 

 363 484 000 

 467 100 000 

1 156 112 000 

 67 040 000 

 96 738 000 

2 884 590 000 

7 241 616 000 

1 607 452 000 

3 575 020 000 

1 889 516 000 

4 330 202 000 

 895 989 000 

1 877 440 000 

 593 753 000 

1 768 712 000 

 185 469 000 

 276 354 000 

 404 677 000 

 813 883 000 

 930 644 000 

2 170 886 000 

2 133 382 000 

5 125 505 000 

11 838 873 000 

25 335 255 000 

Total 

64 774 479 000 

154 105 533 000    

TABLE 2 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

2 182 101 000 

1 767 744 000   

 225 573 500 

 822 846 000 

 215 501 000   

 708 186 000   

1 458 046 500 

1 062 675 000   

16 529 999 500 

13 506 186 000   

 109 756 500 

1 024 507 000 

 911 080 500 

 108 283 000   

 837 734 000   

 777 516 000   

5 802 219 500 

4 903 148 000   

11 643 280 500 

9 947 380 000   

 229 651 000 

 229 651 000  Croatia 

8 560 523 500 

6 241 490 000   

 88 542 500 

 137 024 000 

 197 850 000 

 181 742 000 

 578 056 000 

 48 369 000 

 88 542 500  Cyprus 

 104 543 000   

 160 059 000   

 181 742 000  Luxembourg 

 467 100 000   

 48 369 000  Malta 

3 620 808 000 

2 884 590 000   

1 787 510 000 

1 607 452 000   

2 165 101 000 

1 889 516 000   

 938 720 000 

 884 356 000 

 202 338 500 

 406 941 500 

1 085 443 000 

 895 989 000   

 593 753 000   

 185 469 000   

 276 354 000   

 930 644 000   

2 562 752 500 

2 133 382 000   

12 667 627 500 

11 838 873 000   

77 052 766 500 

64 591 871 500    

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 3) 

Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

(1) 

1 767 744 000 

 215 501 000 

 708 186 000 

1 062 675 000 

13 506 186 000 

 108 283 000 

(2) 

0,30 

0,30 

0,30 

0,30 

0,15 

0,30 

VAT-based own resource at 
uniform rate 

(3) = (1) × (2) 

 530 323 200 

 64 650 300 

 212 455 800 

 318 802 500 

2 025 927 900 

 32 484 900 

4The  own  resources  for  the  2017  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. 

5The  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’. 

6 The base to be used does not exceed 50 % of GNI. 

EN 

2 

EN 

 
 
                                                                                                                                                                                     
Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

VAT-based own resource at 
uniform rate 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

 837 734 000 

 777 516 000 

4 903 148 000 

9 947 380 000 

 229 651 000 

6 241 490 000 

 88 542 500 

 104 543 000 

 160 059 000 

 181 742 000 

 467 100 000 

 48 369 000 

2 884 590 000 

1 607 452 000 

1 889 516 000 

 895 989 000 

 593 753 000 

 185 469 000 

 276 354 000 

 930 644 000 

2 133 382 000 

11 838 873 000 

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 

Total 

64 591 871 500    

TABLE 3 

 251 320 200 

 233 254 800 

1 470 944 400 

2 984 214 000 

 68 895 300 

1 872 447 000 

 26 562 750 

 31 362 900 

 48 017 700 

 54 522 600 

 140 130 000 

 14 510 700 

 432 688 500 

 482 235 600 

 566 854 800 

 268 796 700 

 178 125 900 

 55 640 700 

 82 906 200 

 279 193 200 

 320 007 300 

3 551 661 900 

16 598 937 750 

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) 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 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

(1) 

4 364 202 000   

 451 147 000   

1 645 692 000   

2 916 093 000   

33 059 999 000   

 219 513 000   

2 049 014 000   

1 822 161 000   

11 604 439 000   

23 286 561 000   

 459 302 000   

17 121 047 000   

 177 085 000   

 274 048 000 

 395 700 000   

 363 484 000   

1 156 112 000   

 96 738 000   

7 241 616 000   

3 575 020 000   

4 330 202 000   

(2) 

(3) = (1) × (2) 

2 470 811 750 

 255 418 816 

 931 715 610 

1 650 958 606 

18 717 060 757 

 124 278 230 

1 160 058 097 

1 031 624 294 

6 569 903 096 

13 183 786 758 

 260 035 805 

9 693 154 464 

 100 257 435 

 155 153 455 

 224 027 258 

 205 788 031 

 654 537 786 

 54 768 635 

4 099 872 073 

2 024 012 963 

2 451 562 504 

0,5661543 7 

7Calculation of rate: (87 247 510 924) / (154 105 533 000) = 0,566154304946338. 

EN 

3 

EN 

 
                                                 
Member State 

1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

1 877 440 000   

1 768 712 000   

 404 677 000   

 813 883 000   

2 170 886 000   

5 125 505 000   

25 335 255 000   

Total 

154 105 533 000   

TABLE 4 

1 062 920 738 

1 001 363 913 

 229 109 626 

 460 783 364 

1 229 056 454 

2 901 826 721 

14 343 663 685 

87 247 510 924 

Calculation of the gross reduction in GNI contribution for Denmark, Netherlands 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 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

- 141 660 311 

2,83 

0,29 

1,07 

1,89 

 31 168 279 

 3 222 004 

 11 753 211 

 20 826 167 

 31 168 279 

 3 222 004 

 11 753 211 

- 120 834 144 

21,45 

 236 108 063 

 236 108 063 

0,14 

1,33 

1,18 

7,53 

15,11 

0,30 

11,11 

0,11 

0,18 

0,26 

0,24 

0,75 

0,06 

4,70 

2,32 

2,81 

1,22 

1,15 

0,26 

0,53 

1,41 

3,33 

 1 567 719 

 14 633 658 

 13 013 518 

 82 876 639 

 1 567 719 

 14 633 658 

 13 013 518 

 82 876 639 

 166 308 075 

 166 308 075 

 3 280 245 

 3 280 245 

 122 275 177 

 122 275 177 

 1 264 707 

 1 957 197 

 2 826 012 

 2 595 932 

 8 256 726 

 690 884 

 51 718 211 

 25 532 095 

 30 925 458 

 13 408 310 

 12 631 796 

 2 890 124 

 5 812 594 

 15 504 044 

 36 605 357 

 1 264 707 

 1 957 197 

 2 826 012 

 2 595 932 

 8 256 726 

 690 884 

- 705 619 608 

 25 532 095 

 30 925 458 

 13 408 310 

 12 631 796 

 2 890 124 

 5 812 594 

 15 504 044 

- 164 988 163 

16,44 

100,00 

 180 939 448 

 180 939 448 

1 100 591 650 

0  

- 757 337 819 

- 201 593 520 

Total 

-1 100 591 650 

EU GDP price deflator, in EUR (spring 2016 economic forecast) : (a) 2011 EU27 = 101,2392 / (b) 2013 EU27 = 104,3369 
(c) 2013 EU28 = 104,3226 / (d) 2017 EU28 = 110,3047 

Lump-sum for Netherlands: in 2017 prices: 695 000 000 EUR × [ (b/a) × (d/c) ] = 757 337 819 EUR 

Lump-sum for Sweden: in 2017 prices: 185 000 000 EUR × [ (b/a) × (d/c) ] = 201 593 520 EUR 

Lump-sum for Denmark: in 2017 prices: 130 000 000 EUR × [ (b/a) × (d/c) ] = 141 660 311 EUR 

EN 

4 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Correction of budgetary imbalances for the United Kingdom for the year 2016 pursuant to Article 4 of Decision 2014/335/EU, Euratom 
(Chapter 1 5) 

Description 

Coefficient8 (%) 

Amount 

TABLE 5 

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

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

3. (1) – (2) 

4. Total allocated expenditure  
5. Enlargement related expenditure9 
6. Enlargement-adjusted total allocated expenditure = (4) – (5) 

7. United Kingdom’s correction original amount = (3) × (6) × 0,66 
8. United Kingdom’s advantage10 
9. Core United Kingdom’s correction = (7) – (8)  
10. Windfall gains deriving from traditional own resources 11 
11. Correction for the United Kingdom = (9) – (10)  

TABLE 6 

18,0077   

7,2983   

10,7095   

129 383 323 229 

34 414 600 712 

94 968 722 517 

6 712 622 123 

1 524 007 149 

5 188 614 974 

- 49 835 714 

5 238 450 688 

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 238 450 688 (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 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) = (2) + (4) 
+ (5) 

(7) 

2,83 

0,29 

1,07 

1,89 

21,45 

0,14 

1,33 

1,18 

7,53 

15,11 

0,30 

11,11 

0,11 

0,18 

0,26 

0,24 

0,75 

0,06 

4,70 

2,32 

3,39 

0,35 

1,28 

2,26 

25,67 

0,17 

1,59 

1,42 

9,01 

18,08 

0,36 

13,30 

0,14 

0,21 

0,31 

0,28 

0,90 

0,08 

5,62 

2,78 

5,47    

0,57    

2,06    

3,66    

0,00 

0,28    

2,57    

2,28    

14,55    

29,19    

0,58    

21,46    

0,22    

0,34    

0,50    

0,46    

1,45    

0,12    

0,00 

0,00 

-19,26 

-4,22 

-2,08 

1,56 

0,16 

0,59 

1,04 

0,00 

0,08 

0,73 

0,65 

4,15 

8,33 

0,16 

6,13 

0,06 

0,10 

0,14 

0,13 

0,41 

0,03 

0,00 

0,00 

4,95 

0,51 

1,87 

3,31 

6,42 

0,25 

2,32 

2,07 

 259 335 598 

 26 808 676 

 97 792 567 

 173 284 078 

 336 225 054 

 13 044 203 

 121 759 321 

 108 278 950 

13,16 

 689 574 892 

26,42  1 383 765 970 

0,52 

 27 293 273 

19,42  1 017 390 340 

0,20 

0,31 

0,45 

0,41 

1,31 

0,11 

1,41 

0,69 

 10 522 988 

 16 284 856 

 23 513 828 

 21 599 445 

 68 700 073 

 5 748 498 

 73 648 300 

 36 358 479 

8 Rounded percentages. 
9 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.  

10 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. 

11 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). 

EN 

5 

EN 

 
 
 
 
 
 
 
 
 
                                                 
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 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

2,81 

1,22 

1,15 

0,26 

0,53 

1,41 

3,33 

16,44 

100,00 

3,36 

1,46 

1,37 

0,31 

0,63 

1,69 

3,98 

0,00 

5,43    

2,35    

2,22    

0,51    

1,02    

2,72    

0,00 

0,00    

-2,99 

1,55 

0,67 

0,63 

0,14 

0,29 

0,78 

0,00 

0,00 

4,91 

2,13 

2,01 

0,46 

0,92 

2,46 

1,00 

0,00 

 257 315 203 

 111 563 815 

 105 102 831 

 24 047 272 

 48 363 672 

 129 001 366 

 52 127 140 

0  

100,00 

100,00 

-28,54 

28,54 

100,00  5 238 450 688 

Total 

The calculations are made to 15 decimal places. 

TABLE 7 
Summary of financing12 of the general budget by type of own resource and by Member State 

Traditional own resources (TOR) 

VAT and GNI-based own resources, including adjustments 

Member 
State 

Net sugar 
sector levies 
(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
’ (%) 

Total own 
resources 13 

(1) 

(2) 

(3) = (1) + 
(2) 

(4) 

(5) 

(6) 

(7) 

(8) 

Belgium 

 7 000 000 

2 113 800 
000 

2 120 800 
000 

 530 200 000   530 323 200 

2 470 811 
750 

 31 168 279   259 335 598 

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

3 291 638 
827 

(10) 

(11) = (3) + 
(9)  

3,17 

5 412 43  
82  

 400 000 

 67 900 000 

 68 300 000 

 17 075 000 

 64 650 300   255 418 816 

 3 222 004 

 26 808 676   350 099 796 

0,34   418 399 79  

 3 600 000   265 700 000   269 300 000 

 67 325 000   212 455 800 

Denmark 

 3 600 000   415 800 000   419 400 000   104 850 000   318 802 500 

Germany 

 28 100 000 

4 415 800 
000 

4 443 900 
000 

1 110 975 
000 

2 025 927 
900 

 931 715 610 

 11 753 211 

 97 792 567 

1 650 958 
606 

18 717 060 

- 120 834 

144   173 284 078 

757   236 108 063   336 225 054 

1 253 717 
188 

2 022 211 
040 

21 315 321 
774 

1,21 

1,95 

20,53 

1 523 01  
18  

2 441 61  
04  

25 759 22  
77  

0  

 29 900 000 

 29 900 000 

 7 475 000 

 32 484 900   124 278 230 

 1 567 719 

 13 044 203   171 375 052 

0,17   201 275 05  

0    333 500 000   333 500 000 

 83 375 000   251 320 200 

Greece 

 1 500 000   155 400 000   156 900 000 

 39 225 000   233 254 800 

Spain 

 5 000 000 

 33 000 000 

1 501 400 
000 

1 743 100 
000 

1 506 400 
000 

1 776 100 
000 

 376 600 000 

 444 025 000 

1 470 944 
400 

2 984 214 
000 

1 160 058 
097 

1 031 624 
294 

6 569 903 
096 

13 183 786 

 14 633 658   121 759 321 

 13 013 518   108 278 950 

 82 876 639   689 574 892 

1 547 771 
276 

1 386 171 
562 

8 813 299 
027 

758   166 308 075 

1 383 765 
970 

17 718 074 
803 

1,49 

1,33 

8,49 

17,06 

1 881 27  
27  

1 543 07  
56  

10 319 69  
02  

19 494 17  
80  

 1 900 000 

 47 300 000 

 49 200 000 

 12 300 000 

 68 895 300   260 035 805 

 3 280 245 

 27 293 273   359 504 623 

0,35   408 704 62  

 5 000 000 

1 952 000 
000 

1 957 000 
000 

 489 250 000 

1 872 447 
000 

9 693 154 

464   122 275 177 

1 017 390 
340 

12 705 266 
981 

12,23 

14 662 26  
98  

0  

0  

 19 600 000 

 19 600 000 

 4 900 000 

 26 562 750   100 257 435 

 1 264 707 

 10 522 988   138 607 880 

0,13   158 207 88  

 34 000 000 

 34 000 000 

 8 500 000 

 31 362 900   155 153 455 

 1 957 197 

 16 284 856   204 758 408 

0,20   238 758 40  

Bulgaria 

Czech 
Republic 

Estonia 

Ireland 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

 900 000 

 85 900 000 

 86 800 000 

 21 700 000 

 48 017 700   224 027 258 

 2 826 012 

 23 513 828   298 384 798 

0,29   385 184 79  

12 p.m. (own resources + other revenue = total revenue = total expenditure); (125 313 448 674 + 9 176 922 689 = 134 490 371 363 = 

134 490 371 363). 

13 Total  own  resources  as  percentage  of  GNI:  (125  313  448  674)  /  (15  410  553  300  000)  =  0,81  %;  own  resources  ceiling  as 

percentage of GNI: 1,20 % 

EN 

6 

EN 

 
  
                                                 
Luxembourg 

0  

 19 000 000 

 19 000 000 

 4 750 000 

 54 522 600   205 788 031 

 2 595 932 

 21 599 445   284 506 008 

0,27   303 506 00  

Hungary 

 2 200 000   150 100 000   152 300 000 

 38 075 000   140 130 000 

 654 537 786 

 8 256 726 

 68 700 073   871 624 585 

0,84 

1 023 92  
58  

Malta 

0  

 13 200 000 

 13 200 000 

 3 300 000 

 14 510 700 

 54 768 635 

 690 884 

 5 748 498 

 75 718 717 

0,07 

 88 918 71  

Netherlands 

 7 700 000 

2 555 700 
000 

2 563 400 
000 

 640 850 000   432 688 500 

Austria 

 3 400 000   223 600 000   227 000 000 

 56 750 000   482 235 600 

Poland 

 13 700 000   602 600 000   616 300 000   154 075 000   566 854 800 

Portugal 

 200 000   136 800 000   137 000 000 

 34 250 000   268 796 700 

Romania 

 1 000 000   141 000 000   142 000 000 

 35 500 000   178 125 900 

4 099 872 
073 

2 024 012 
963 

2 451 562 
504 

1 062 920 
738 

1 001 363 
913 

- 705 619 
608 

 73 648 300 

 25 532 095 

 36 358 479 

 30 925 458   257 315 203 

 13 408 310   111 563 815 

 12 631 796   105 102 831 

3 900 589 
265 

2 568 139 
137 

3 306 657 
965 

1 456 689 
563 

1 297 224 
440 

3,76 

2,47 

3,18 

1,40 

1,25 

6 463 98  
26  

2 795 13  
13  

3 922 95  
96  

1 593 68  
56  

1 439 22  
44  

0  

 73 600 000 

 73 600 000 

 18 400 000 

 55 640 700   229 109 626 

 2 890 124 

 24 047 272   311 687 722 

0,30   385 287 72  

 1 400 000   100 600 000   102 000 000 

 25 500 000 

 82 906 200   460 783 364 

 5 812 594 

 48 363 672   597 865 830 

0,58   699 865 83  

 800 000   137 600 000   138 400 000 

 34 600 000   279 193 200 

Sweden 

 2 800 000   575 000 000   577 800 000   144 450 000   320 007 300 

United 
Kingdom 

 10 100 000 

3 423 800 
000 

3 433 900 
000 

 858 475 000 

3 551 661 
900 

1 229 056 
454 

2 901 826 
721 

14 343 663 

 15 504 044   129 001 366 

- 164 988 
163 

 52 127 140 

1 652 755 
064 

3 108 972 
998 

685   180 939 448 

-5 238 450 
688 

12 837 814 
345 

Total   133 300 000 

21 333 700 
000 

21 467 000 
000 

5 366 750 
000 

16 598 937 
750 

87 247 510 
924 

0  

103 846 448 
674 

0  

1,59 

2,99 

1 791 15  
06  

3 686 77  
99  

12,36 

100,00 

16 271 71  
34  

125 313 44  
67  

Slovenia 

Slovakia 

Finland 

B. GENERAL STATEMENT OF REVENUE BY BUDGET 
HEADING 

REVENUE —  

Figures 

Title 

Heading 

Budget 2017 

Draft amending budget No. 
2/2017 

New amount 

131 717 978 465 

p.m. 

-6 404 529 791 

6 404 529 791 

125 313 448 674 

6 404 529 791 

1 490 262 072   

1 490 262 072 

1 

3 

4 

5 

6 

7 

8 

9 

OWN RESOURCES 

SURPLUSES, BALANCES AND ADJUSTMENTS 

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

REVENUE ACCRUING FROM THE 
ADMINISTRATIVE OPERATION OF THE 
INSTITUTIONS 

CONTRIBUTIONS AND REFUNDS IN CONNECTION 
WITH UNION AGREEMENTS AND PROGRAMMES  

DEFAULT INTEREST AND FINES 

BORROWING AND LENDING OPERATIONS 

MISCELLANEOUS REVENUE 

70 200 866   

60 000 000   

1 120 000 000   

6 928 960   

25 001 000   

Total 

134 490 371 363   

70 200 866 

60 000 000 

1 120 000 000 

6 928 960 

25 001 000 

134 490 371 363 

EN 

7 

EN 

 
TITLE 1 — OWN RESOURCES 

Figures 

Title 
Chapter 

1 1 

1 2 

1 3 

1 4 

1 5 

1 6 

Heading 

Budget 2017 

Draft amending budget 
No. 2/2017 

New amount 

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

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

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

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

CORRECTION OF BUDGETARY IMBALANCES 

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

133 300 000   

133 300 000 

21 333 700 000   

21 333 700 000 

16 598 937 750   

16 598 937 750 

93 652 040 715 

-6 404 529 791 

87 247 510 924 

0   

0   

0 

0 

Title 1 — Total 

131 717 978 465 

-6 404 529 791 

125 313 448 674 

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

Figures 

Title Chapter 
Article Item 

1 4 

1 4 0 

Heading 

Budget 2017 

Draft amending budget 
No. 2/2017 

New amount 

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

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

Chapter 1 4 — Total 

93 652 040 715 

93 652 040 715 

-6 404 529 791 

-6 404 529 791 

87 247 510 924 

87 247 510 924 

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

Figures 

Remarks 

Budget 2017 

Draft amending budget No. 2/2017 

New amount 

93 652 040 715 

-6 404 529 791 

87 247 510 924 

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 0,5662 %. 

EN 

8 

EN 

 
 
 
 
 
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 point (c) of Article 2(1) thereof. 

Member State 

Budget 2017 

Draft amending budget No. 
2/2017 

New amount 

Belgium 

Bulgaria 

Czech Republic 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

United Kingdom 

2 652 185 262 

 274 168 204 

1 000 109 543 

1 772 149 611 

20 091 013 685 

 133 401 053 

1 245 213 840 

1 107 352 169 

7 052 176 340 

14 151 561 702 

 279 124 109 

10 404 694 494 

 107 616 977 

 166 542 719 

 240 472 304 

 220 894 200 

 702 585 079 

 58 789 006 

4 400 829 115 

2 172 588 564 

2 631 522 997 

1 140 945 973 

1 074 870 480 

 245 927 749 

 494 607 834 

1 319 277 122 

3 114 839 510 

15 396 581 074 

93 652 040 715 

- 181 373 512 

- 18 749 388 

- 68 393 933 

- 121 191 005 

-1 373 952 928 

- 9 122 823 

- 85 155 743 

- 75 727 875 

- 482 273 244 

- 967 774 944 

- 19 088 304 

- 711 540 030 

- 7 359 542 

- 11 389 264 

- 16 445 046 

- 15 106 169 

- 48 047 293 

- 4 020 371 

- 300 957 042 

- 148 575 601 

- 179 960 493 

- 78 025 235 

- 73 506 567 

- 16 818 123 

- 33 824 470 

- 90 220 668 

- 213 012 789 

-1 052 917 389 

-6 404 529 791 

2 470 811 750 

 255 418 816 

 931 715 610 

1 650 958 606 

18 717 060 757 

 124 278 230 

1 160 058 097 

1 031 624 294 

6 569 903 096 

13 183 786 758 

 260 035 805 

9 693 154 464 

 100 257 435 

 155 153 455 

 224 027 258 

 205 788 031 

 654 537 786 

 54 768 635 

4 099 872 073 

2 024 012 963 

2 451 562 504 

1 062 920 738 

1 001 363 913 

 229 109 626 

 460 783 364 

1 229 056 454 

2 901 826 721 

14 343 663 685 

87 247 510 924 

 Article 1  4  0 — Total  

TITLE 3 — SURPLUSES, BALANCES AND ADJUSTMENTS 

Figures 

Title 
Chapter 

3 0 

3 1 

3 2 

3 3 

3 4 

EN 

Heading 

Budget 2017 

Draft amending budget 
No. 2/2017 

New amount 

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL 
YEAR 

BALANCES AND ADJUSTMENT OF BALANCES BASED ON 
VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT 
OF THE APPLICATION OF ARTICLE 10B OF REGULATION 
(EU, EURATOM) No 609/2014 

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON 
GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS 
FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF 
ARTICLE 10B OF REGULATION (EU, EURATOM) No 609/2014 

NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED 
OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS 

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

9 

p.m. 

6 404 529 791 

6 404 529 791 

p.m.   

p.m.   

p.m.   

p.m.   

p.m. 

p.m. 

p.m. 

p.m. 

EN 

Title 
Chapter 

Heading 

Budget 2017 

Draft amending budget 
No. 2/2017 

New amount 

3 5 

3 6 

3 7 

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

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

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF 
OWN RESOURCES DECISIONS 

Title 3 — Total 

p.m.   

p.m.   

p.m.   

p.m. 

p.m. 

p.m. 

p.m. 

6 404 529 791 

6 404 529 791 

CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 

Figures 

Title Chapter 
Article Item 

3 0 

3 0 0 

3 0 2 

Heading 

Budget 2017 

Draft amending budget 
No. 2/2017 

New amount 

SURPLUS AVAILABLE FROM THE PRECEDING 
FINANCIAL YEAR 

Surplus available from the preceding financial year 

Repayment to the budget of the surplus from the Guarantee 
Fund for external actions 

Chapter 3 0 — Total 

p.m. 

6 404 529 791 

6 404 529 791 

p.m.   

p.m. 

6 404 529 791 

6 404 529 791 

p.m. 

Article 3 0 0 — Surplus available from the preceding financial year 

Figures 

Remarks 

Budget 2017 

Draft amending budget No. 2/2017 

New amount 

p.m. 

6 404 529 791 

6 404 529 791 

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered 
as revenue or expenditure in the budget of the subsequent financial year. 

The  relevant  estimates  of  such  revenue  or  expenditure  are  entered  in  the  budget  during  the  budgetary  procedure  and,  where 
appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance 
with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014. 

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the 
following  financial  year  through  an  amending  budget  that  must  be  presented  by  the  Commission  within  15  days  following  the 
submission of the provisional accounts. 

A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’. 

Legal basis 

Regulation  (EU,  Euratom)  No  966/2012  of  the  European  Parliament  and  of  the  Council  of  25  October  2012 on  the  financial  rules 
applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, 
p. 1), and in particular Article 18 thereof. 

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 (OJ L 168, 7.6.2014, p. 29). 

EN 

10 

EN 

 
 
 
 
 
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 (OJ L 168, 7.6.2014, p. 39). 

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 7 thereof. 

EN 

11 

EN