DRAFT AMENDING BUDGET No 6 TO THE GENERAL BUDGET 2018 Reduction of payment and commitment appropriations in line with updated forecasts of expenditure and update of revenue (own resources)
Date: 2018-10-12
Institutions: Directorate-General for Budget, European Commission
Subjects: EU expenditure, amending budget, budgetary resources, commitment of expenditure, draft budget (EU), financial year, general budget (EU), own resources

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 12.10.2018 COM(2018) 704 final  DRAFT AMENDING BUDGET No 6 TO THE GENERAL BUDGET 2018 Reduction of payment and commitment appropriations in line with updated forecasts of expenditure and update of revenue (own resources)  
 
 
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) 2018/1046 of the European Parliament and of the Council 
of 18 July 2018 on the financial rules applicable to the general budget of the Union 
(…)1, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2018, as adopted on 
30 November 20172, 
the amending budget No°1/20183, adopted on 30 May 2018, 
the amending budget No°2/20184, adopted on 4 July 2018, 
the amending budget No 3/20185, adopted on 4 July 2018, 
the amending budget No 4/20186, adopted on 11 September 2018, 
the amending budget No 5/20187 adopted on [3 October 2018]. 

The European Commission hereby presents draft amending budget No 6 to the general budget 
2018 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  
7  

OJ L 193, 30.7.2018, p. 1. 
OJ L 57, 28.2.2018, p. 1. 
OJ L 191, 27.7.2018, p. 1.. 
OJ L XXX, XX.XX.2018 [COM(2018) 227]. 
OJ L XXX, XX.XX.2018 [COM(2018) 310]. 
OJ L XXX, XX.XX.2018 [COM(2018) 361]. 
OJ L XXX, XX.XX.2018 [COM(2018) 537]. 

1 

 
 
                                                 
TABLE OF CONTENTS 

1. 

2. 

INTRODUCTION ................................................................................................................................... 3 

DECREASE OF PAYMENT AND COMMITMENT APPROPRIATIONS .................................... 3 

2.1  SUSTAINABLE FISHERIES AGREEMENTS ................................................................................................. 3 
2.2  DECENTRALISED AGENCY – EUROPEAN CHEMICALS AGENCY (ECHA) ............................................... 3 
2.3  EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF) ...................................................................... 4 
2.4  EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT (EAFRD) ........................................... 4 

3. 

UPDATE OF REVENUE ....................................................................................................................... 4 

3.1  OVERALL IMPACT OF DAB 6/2018 ON THE DISTRIBUTION OF TOTAL OWN RESOURCES PAYMENTS 

BETWEEN MEMBER STATES ..................................................................................................................... 4 
3.2  REVISION OF THE FORECAST OF TOR, VAT AND GNI BASES ................................................................ 6 
3.3  2017 AND 2014 UK CORRECTION ............................................................................................................. 8 

4. 

SUMMARY TABLE BY MFF HEADING ......................................................................................... 11 

2 

 
 
 
1. 

INTRODUCTION 

The  purpose  of  Draft  Amending  Budget  (DAB)  No 6  for  the  year  2018  is  to  update  both  the 
expenditure and the revenue sides of the budget to take account of the latest developments: 

– 

– 

on  the  expenditure  side,  to  release  commitment  and  payment  appropriations  of  budget 
lines for headings 1a "Competitiveness for growth and jobs" and 2 "Sustainable growth – 
natural resources"; 

on  the  revenue  side,  to  revise  the  forecast  of  Traditional  Own  Resources  (i.e.  customs 
duties and sugar sector levies), value-added tax (VAT) and gross national income (GNI) 
bases, and to budget the relevant UK corrections and their financing, which all affect the 
distribution of own resources contributions from Member States to the EU budget. 

2. 

DECREASE OF PAYMENT AND COMMITMENT APPROPRIATIONS 

The Commission proposes to adjust the level of payment appropriations for certain budget lines in 
order to align them more closely to the latest estimates of needs and working on the assumption 
that  the  rebalancing  of  payment  appropriations  between  budget  lines  requested  separately  by  the 
Commission  in  the  so-called  "global  transfer"  (DEC  22/2018)  will  be  accepted  by  the  European 
Parliament and the Council.  

The  reduction  in  the  level  of  commitment  and  payment  appropriations  requested  in  this  DAB 
(EUR 48,7 million and EUR 44,7 million, respectively) only concerns headings 1a and 2. 

In  the  budget  2018,  no  margin  remains  available  under  heading  1a  and  the  Global  Margin  for 
Commitments (GMC) is used for an amount of EUR 762,5 million. As a result of the reduction in 
commitment  appropriations  proposed  in  this  DAB  on  this  heading  (see  section  2.2  below),  the 
amount of GMC used is reduced accordingly to reach EUR 760,6 million. 

2.1 

Sustainable Fisheries Agreements 

On the basis of an updated analysis of the state of play of the negotiations for Sustainable Fisheries 
Partnership Agreements, EUR 46,6 million in commitment appropriations and EUR 43,3 million in 
payment appropriations may be released from the reserve line (budget article 40 02 41). 

Budget line 

40 02 41 

Total 

Name 

Differentiated  appropriations  (Reserve  for  budget  article  11  03  01  – 
Establishing a governance framework for fishing activities carried out by 
Union fishing vessels in third country waters) 

EUR 

Commitment 
appropriations 

Payment 
appropriations 

-46 565 000 

-43 302 703 

-46 565 000 

-43 302 703 

2.2 

Decentralised agency – European Chemicals Agency (ECHA) 

The  European  Chemicals  Agency  (ECHA)  in  Helsinki  carries  out  two  types  of  fee-financed 
activities, related to Chemicals legislation under heading 1a and Biocides legislation under heading 
2.  Fee  income  actually  received  for  these  two  activities  in  the  course  of  2018  has  evolved  in 
opposite  directions:  while  fee  income  is  above  forecast  in  heading  1a,  linked  to  substantial  fees 
received  by  the  registration  deadline  of  May  2018,  there  is  a  significant  drop  in  the  number  of 
applications for Union authorisations of biocidal products. The resulting shortfall in fee income in 
heading 2 is partly met by cost savings related to biocides activities. Nonetheless, a reinforcement 
of the EU balancing contribution under heading 2 is necessary, for an amount of EUR 1,9 million 
in  commitment  and  payment  appropriations,  which  is  proposed  to  be  offset  by  a  corresponding 
reduction of the EU balancing contribution to the agency under heading 1a. 

3 

 
 
 
 
Budget line 

Name 

02 03 03 
17 04 07 

Total 

European Chemicals Agency — Chemicals legislation 

European  Chemicals  Agency  —  Activities  in  the  field  of  biocides 
legislation 

EUR 

Commitment 
appropriations 

Payment 
appropriations 

-1 900 000 
1 900 000 

-1 900 000 
1 900 000 

- 

- 

2.3 

European Agricultural Guarantee Fund (EAGF) 

Further to some delays in recruiting IT service providers as well as the cancellation of some audits, 
it is proposed to decrease the level of commitment and payment appropriations of the budget item 
05 01 04 01 and budget article 05 08 09. 

Budget line 

05 01 04 01 

05 08 09 

Total 

Name 

Support expenditure for the European Agricultural Guarantee Fund 
(EAGF) – Non-operational technical assistance 
European Agricultural Guarantee Fund (EAGF) – Operational technical 
assistance 

EUR 

Commitment 
appropriations 

Payment 
appropriations 

-400 000 

-400 000 

-1 000 000 

-1 000 000 

-1 400 000 

-1 400 000 

2.4 

European Agricultural Fund for Rural Development (EAFRD) 

Given the postponements of planned actions/events in relation to the European networks for Rural 
Development  and  the  European  Innovation  Partnership,  it  is  proposed  to  decrease  the  level  of 
commitment appropriations of the budget item 05 04 60 02. 

Budget line 

05 04 60 02 
Total 

Name 

Operational technical assistance 

3. 

UPDATE OF REVENUE  

EUR 

Commitment 
appropriations 

Payment 
appropriations 

-700 000 
-700 000 

- 
- 

3.1 

Overall impact of DAB 6/2018 on the distribution of total own resources payments 
between Member States 

Following the 172nd meeting of the Advisory Committee on Own Resources (ACOR) of 18 May 
2018,  two  adjustments  of  the  revenue  side  of  the  budget  are  required.  The  first  of  these 
adjustments is an update of the estimates for Traditional Own Resources (TOR), as well as of the 
Value Added Tax (VAT) and Gross National Income (GNI) resources, which are updated to take 
account  of  more  recent  economic  forecasts.  The  second  adjustment  on  the  revenue  side  is  an 
update of the UK correction. These two adjustments are presented in sections 3.2 and 3.3 below. 

4 

 
 
 
 
 
 
 
The overall impact of both the expenditure and the revenue adjustments of this DAB is shown in 
the summary table below. This table also shows the distribution of total own resources payments 
between  Member  States:  as  budgeted  in  the  2018  budget,  as  adjusted  in  amending  budget  (AB) 
4/20188, and finally in the present DAB. 

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

Budget 2018 

AB 4/2018 

DAB 6/2018 

(1) 

(2) 

(3) 

BE 
BG 
CZ 
DK 
DE 
EE 

IE 
EL 
ES 
FR 
HR 
IT 

CY 
LV 
LT 
LU 
HU 

MT 
NL 
AT 
PL 
PT 

RO 
SI 
SK 
FI 
SE 
UK 

EU 

         6 213,5  
            519,3  
         1 787,1  
         2 754,8  
      29 560,3  
            232,3  

         2 299,5  
         1 743,0  
      11 870,8  
      21 933,3  
            470,1  
      16 586,9  

            182,2  
            281,8  
            434,1  
            363,0  
         1,199,6  

              103,6  
         7 378,4  
         3 228,2  
         4 645,3  
         1 824,8  

         1 706,0  
            443,9  
            813,5  
         2 062,3  
         4 042,0  
      18 152,6  
142 832,3 

 6 201,5  
 518,0  
 1 782,3  
 2 746,6  
 29 468,7  
 231,7  

 2 293,0  
 1 737,9  
 11 838,5  
 21 869,0  
 468,8  
 16 539,8  

 181,7  
 281,1  
 433,0  
 361,9  
1 196,3  

 103,3  
 7 358,6  
 3 218,2  
 4 632,7  
 1 819,6  

 1 701,0  
 442,8  
 811,2  
 2 056,2  
 4 028,5  
 18 086,7  
142 408,4 

5 932,0 
 535,3 
1 941,3 
2 735,6 
29 579,3 
 241,5 

2 401,4 
1 701,8 
11 831,1 
22 182,5 
 479,9 
16 714,2 

 195,0 
 274,0 
 439,4 
 363,6 
1 223,7 

 110,6 
7 331,7 
3 353,1 
4 779,7 
1 865,3 

1 803,3 
 456,8 
 829,9 
2 132,1 
4 013,0 
16 916,5 

142 363,7 

8  

Amending budget No 5/2018 (COM(2018) 537) adopted by the European Parliament on 3 October 2018 has 
no effect on revenue. 

5 

 
 
 
 
 
                                                 
3.2 

Revision of the forecast of TOR, VAT and GNI bases 

According to established practice, the Commission proposes to revise the financing of the budget 
on  the  basis  of  more  recent  economic  forecasts,  agreed  with  the  Member  States  at  the  ACOR 
meeting.  

The revision concerns the forecast of Traditional Own Resources (TOR) to be paid to the budget in 
2018, as well as the forecast of the 2018 VAT and GNI bases. The forecast in the 2018 Budget was 
established at the 169th ACOR meeting on 19 May 2017. The revision in the present DAB takes 
into account the agreed forecasts of the 172nd ACOR meeting held on 18 May 2018. The use of an 
updated forecast of own resources improves the accuracy of the revenue forecasts and hence of the 
payments that Member States are asked to make to the EU budget during the budgetary year. 

As  compared  to  the  forecast  agreed  in  May  2017,  the  forecast  for  2018  has  been  revised  as 
follows: 

–  Total  2018  net  customs  duties  are  now  forecast  at  EUR 20 164,6 million  (after  deduction  of 
20 %  in  collection  costs),  which  represents  a  decrease  of  11,73 %  relative  to  the  forecast  of 
EUR 22 844,0 million included  in  the Budget 2018. The Commission  compared  the results of 
the  traditional  ACOR  forecasting  methodology  (based  on  the  Spring  2018  macroeconomic 
forecast)  with  the  results  of  the  extrapolation  based  on  the  latest  outturn  data  for  collected 
customs  duties  (January  –  April  2018).  Since  the  difference  between  the  two  methods  was 
relatively  significant,  the  traditional  ACOR  updated  TOR  forecast  was  fully  adjusted  to  the 
extrapolation method forecast. However, taking also into account the cashed amounts after the 
ACOR  meeting  (May  –  August  2018),  and  based  on  the  same  extrapolation  method,  the 
Commission has now further updated its estimate for net customs duties in 2018. 

Forecast 

Amount in EUR million 

Difference with previous 
forecast 

Budget 2018 

ACOR May 2018 

DAB 6/2018 

22 844,0 

20 501,6 

20 164,6 

-2 342,4 

-337,0 

–  The Court of Justice’s judgment case C-585/15 (the “Raffinerie Tirlemontoise” case), annulled 
Regulations (EC) No 2267/2000 and (EC) No 1993/2001. Council Regulation (EU) 2018/264 of 
19  February  2018  establishes  the  revised  production  levies  and  the  coefficient  for  calculating 
the  additional  levy  in  the  sugar  sector  for  the  1999/2000  marketing  year,  and  the  production 
levies in the sugar sector for the 2000/2001 marketing year. 

As a result, an  estimated amount  of  EUR 93,0 million (net amount) will be reimbursed to  the 
Member States  concerning overpaid sugar levies. This  reimbursement is  expected to be  made 
by  year-end.  Therefore,  the  Commission  proposes  to  budget  the  reimbursement  under  Article 
110  (production  levies  related  to  the  marketing  year  2005/2006  and  previous  years)  of  the 
revenue side of the budget. 

a  decrease  of 

–  The  total  2018  EU  uncapped  VAT  base  is  now  forecast  at  EUR 6 695 538,5 million,  which 
forecast  of 
represents 
forecast  at 
EUR 6 731 265,9 million.  The 
EUR 6 676 686,2 million,  which  represents  a  decrease  of  -0,52%  compared  to  the  May  2017 
forecast of EUR 6 711 411,1 million. 

-0,53 % 
total  2018  EU  capped  VAT  base9 

the  May  2017 
is 

compared 

to 

9  

In accordance with Council Decision 2014/335, if the VAT base of a Member State exceeds 50 % of its GNI, 
then it is capped at this 50 %. For DAB 6/2018, four Member States will have their VAT base capped at 50 % 
of GNI: Croatia, Cyprus, Luxembourg, Malta. 

6 

 
 
                                                 
–  The  total  2018  EU  GNI  base  is  forecast  at  EUR 15 871 050,2 million,  which  is  an  increase 

(+0,78 %) compared to the May 2017 forecast of EUR 15 747 670,0 million. 

The  exchange  rates  of  29  December  2017  have  been  used  for  converting  the  forecast  VAT  and 
GNI bases in national currency into euro (for the nine Member States that are not members of the 
euro  area).  This  avoids  distortions  since  it  is  this  rate  that  is  used  to  convert  budgeted  own 
resources payments from euro into national currency when the amounts are called in (as stipulated 
in Article 10a(1) of Council Regulation No 609/2014). 

The  revised  forecasts  of  TOR,  uncapped  VAT  bases  and  GNI  bases  for  2018,  are  set  out  in  the 
following table: 

Revised forecasts of TOR, VAT and GNI bases for 2018 (in million EUR) 

Sugar 
levies 
(80%)  

Customs 
duties 
(80%) 

Uncapped 
VAT bases 

GNI bases 

Capped 
VAT bases10 

BE 
BG 
CZ 
DK 
DE 
EE 
IE 
EL 
ES 
FR 
HR 
IT 
CY 
LV 
LT 
LU 
HU 
MT 
NL 
AT 
PL 
PT 
RO 
SI 
SK 
FI 
SE 
UK 
EU-28 

- 5,7 
0,0 
0,0 
- 3,4 
- 28,4 
0,0 
- 0,7 
- 0,7 
- 2,3 
- 26,9 
0,0 
- 9,2 
0,0 
0,0 
0,0 
0,0 
0,0 
0,0 
- 6,5 
- 2,7 
0,0 
- 0,2 
0,0 
0,0 
0,0 
- 0,6 
- 1,4 
- 4,4 

- 93,0 

2 090,5 
 75,2 
 260,9 
 336,1 
4 036,0 
 30,0 
 282,7 
 158,0 
1 518,6 
1 623,0 
 41,3 
1 821,2 
 21,4 
 34,1 
 78,8 
 21,5 
 145,6 
 11,7 
2 437,3 
 215,3 
 648,8 
 155,1 
 160,2 
 65,8 
 91,3 
 138,1 
 519,3 
3 146,8 

192 420,2 
25 520,9 
83 389,2 
113 888,9 
1 394 449,9 
12 105,4 
86 665,6 
72 214,4 
520 432,1 
1 053 145,8 
30 897,0 
686 348,0 
13 076,7 
11 487,9 
17 514,0 
27 693,1 
53 323,9 
7 430,8 
311 915,0 
171 017,2 
206 768,9 
97 465,1 
73 124,7 
20 783,1 
30 752,0 
98 780,8 
214 417,0 
1 068 510,9 

452 469,9 
52 909,9 
197 318,5 
304 009,8 
3 459 748,4 
24 232,9 
255 025,2 
183 573,7 
1 210 798,4 
2 409 104,3 
50 176,7 
1 775 333,9 
19 832,7 
28 465,5 
42 597,6 
39 171,3 
126 897,4 
11 309,9 
764 707,6 
387 050,1 
485 536,5 
196 157,5 
196 940,5 
45 497,7 
89 215,0 
234 697,1 
497 268,8 
2 331 003,4 

192 420,2 
25 520,9 
83 389,2 
113 888,9 
1 394 449,9 
12 105,4 
86 665,6 
72 214,4 
520 432,1 
1 053 145,8 
25 088,4 
686 348,0 
9 916,4 
11 487,9 
17 514,0 
19 585,7 
53 323,9 
5 655,0 
311 915,0 
171 017,2 
206 768,9 
97 465,1 
73 124,7 
20 783,1 
30 752,0 
98 780,8 
214 417,0 
1 068 510,9 

20 164,6 

6 695 538,5 

15 871 050,2 

6 676 686,2 

10. 

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 9 above. 

7 

 
 
 
 
                                                 
3.3 

2017 and 2014 UK correction 

3.3.1 

Introduction 

The correction of budgetary imbalances in favour of the United Kingdom (UK correction), to be 
budgeted in the present DAB, concerns two years: 2014 and 2017. 

The  2014  and  2017  UK  correction  is  subject  to  the  rules  of  Council Decision 2014/335/EU, 
Euratom on the system of own resources11 of the European Union and its accompanying working 
document,  the  2014  Calculation  Method12.  Pursuant  to  the  rules  of  this  Decision,  the  net  TOR 
"windfall  gains"  of  the  UK  resulting  from  the  increase  since  2001  in  the  percentage  of  TOR 
retained  by  Member  States  as  a  compensation  for  their  collection  costs  are  neutralised  and  the 
allocated  expenditure  is  adjusted  by  the  total  allocated  expenditure  in  Member  States  that  have 
acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related 
expenditure as well as that part of the rural development expenditure originating from the EAGGF, 
Guarantee section.  

Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the 
UK correction is reduced to one fourth of their normal share for both, 2014 and 2017 corrections. 
The reduction is financed by the other Member States, excluding the UK. 
In the present DAB, the calculation and financing of the 1st update of the 2017 UK correction and 
the definitive amount of the 2014 UK correction are entered. 

The  difference  between  the  definitive  amount  of  the  2014  UK  correction  and  the  amount 
previously budgeted (the 2nd update entered in AB 5/2016) is entered in chapter 35 (Result of the 
definitive  calculation  of  the  financing  of  the  correction  of  budgetary  imbalances  for  the  United 
Kingdom) of the present DAB. 

The  1st  update  amount  of  the  2017  UK  correction  is  entered  in  chapter  15  (Correction  of 
budgetary imbalances) of the present DAB, replacing the previously budgeted provisional amount. 

3.3.2  Calculation of the corrections 

The update of the corrections for 2014 and 2017 stems  mainly from the update of the VAT and 
GNI  bases  as  communicated  by  Member  States  in  autumn  2017.  In  addition  the  update  of  the 
correction for 2017 also takes into account the allocated expenditure of 2017.  

3.3.2.1  2017 UK correction 

The  following  table  summarises  the  changes  between  the  provisional  amount  of  the  2017  UK 
correction entered in Budget 2018 and the 1st update of the 2017 UK correction to be entered in the 
present DAB. 

11 
12 

OJ L 168, 7.6.2014, p. 105-111. 
Commission working document of 14 May 2014 "Calculation, financing, payment and entry in the budget of 
the  correction  of  budgetary  imbalances  in  favour  of  the  United  Kingdom  ("the  correction")  in  accordance 
with  Articles  4  and  5  of  Council  Decision  2014/335/EC,  Euratom  on  the  system  of  own  resources  of  the 
European Union”. 

8 

 
 
 
                                                 
2017 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2017 UK 
correction 
PROVISIONAL 
Budget 2018 
(1) 
17,1194% 

2017 UK 
correction 
1st UPDATE 
DAB 6/2018 
(2) 
16,2266% 

7,4429% 

7,0114% 

Difference 

(2)-(1) 

-0,8928% 

-0,4315% 

9,6765% 
118 550 222 885 

9,2152% 
110 827 970 366 

-0,4613% 
- 7 722 252 519 

25 135 292 635 

20 962 713 989 

- 4 172 578 647 

0 
25 135 292 635 

0 
20 962 713 989 

0 
- 4 172 578 647 

93 414 930 250 

89 865 256 377 

- 3 549 673 872 

5 965 942 623 

5 465 655 078 

- 500 287 545 

1 019 406 910 
4 946 535 713 
- 45 769 948 
4 992 305 660 

548 929 008 
4 916 726 069 
- 17 211 574 
4 933 937 643 

- 470 477 902 
- 29 809 643 
+ 28 558 374 
- 58 368 017 

The  1st  update  of  the  2017  UK  correction  is  around  EUR 58 million  lower  as  compared  to  the 
provisional amount of the 2017 UK correction entered in Budget 2018. 

3.3.2.2  2014 UK correction 
The  following  table  summarises  the  changes  between  the  2nd  update  of  the  2014  UK  correction 
entered  in  Amending  Budget  5/2016  and  the  definitive  amount  of  the  2014  UK  correction  to  be 
entered in the present DAB. 

2014 UK correction 

(2) 

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

(3) 
(4)  Total allocated expenditure 

(5) 

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

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

(6) 

(7) 

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

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

2014 UK 
correction 
2nd UPDATE  
AB 5/2016 
(1) 
17,4319% 

2014 UK 
correction 
DEFINITIVE 
DAB 6/2018 
(2) 
17,3737% 

7,4180% 

7,4180% 

10,0139% 
128 669 838 650 

9,9557% 
128 669 838 650 

33 342 488 843 

33 342 488 843 

0 
33 342 488 843 

0 
33 342 488 843 

95 327 349 807 

95 327 349 807 

Difference 

(2)-(1) 

+ 0,0582% 

+ 0,0000% 

+ 0,0582% 
0 

0 

0 
0 

0 

6 300 352 079 

6 263 729 054 

- 36 623 025 

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

1 023 430 934 
5 240 298 119 
-26 930 139 
5 267 228 258 

- 139 447 104 
+ 102 824 079 
+ 1 258 896 
+101 565 183 

The definitive amount of the 2014 UK correction is EUR 102 million higher than the 2nd update of 
the  2014  UK  correction  entered  in  AB  5/2016  mainly  due  to  the  updates  of  the  VAT  and  GNI 
bases as communicated by Member States in autumn 2017. 

9 

 
 
 
 
 
 
 
 
3.3.3 

Entry in the DAB 6/2018 of the 1st update of the 2017 UK correction and definitive 
amount of the 2014 UK correction  

3.3.3.1  2014 UK correction (chapter 35) 

The amount of the UK correction to be budgeted in chapter 35 of the present DAB is the difference 
between  the  definitive  amount  of  the  2014  UK  correction  (i.e.  EUR 5 267 228 258)  and  the  2nd 
update  of  the  2014  UK  correction  (i.e.  EUR 5 165 663 075  entered  in  AB  5/2016)  amounting  to 
EUR 101 565 183. 

This amount is to be financed along the revised 2014 GNI bases as known at the end of 2017. The 
budgeting of this amount in chapter 35 is summarised below: 

2014 UK correction — Chapter 35 

LU 
1 189 588 
HU 
1 314 590 
4 774 050  MT 
NL 
6 637 880 
AT 
4 827 592 
PL 
79 593 
PT 
17 082 160 
RO 
1 707 571 
SI 
6 540 304 
SK 
23 264 515 
FI 
827 042 
SE 
17 952 849 
552 558 
UK 
-273 682 
389 961  Total 

396 101 
1 450 317 
287 498 
1 144 795 
1 225 444 
3 032 377 
904 421 
974 427 
-64 803 
1 838 327 
2 716 018 
793 690 

- 101 565 183 
0 

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

1.3.3.2  2017 UK correction (chapter 15) 
The  1st  update  of  the  2017  UK  correction  corresponds  to  EUR 4 933 937 643  and  is 
EUR 58 368 017 million lower than the amount entered in Budget 2018 (EUR 4 992 305 660). 

This  amount  is  to  be  financed  along  the  revised  2018  GNI  bases  of  the  present  DAB.  The 
budgeting of this amount in chapter 15 is summarised below: 

2017 UK correction – chapter 15 

239 806 867 
LU 
 28 041 992  HU 
104 577 854  MT 
161 123 729 
NL 
315 179 541 
AT 
12 843 320 
PL 
135 162 127 
PT 
97 293 176 
RO 
641 717 317 
SI 
1 276 813 669 
SK 
26 593 409 
FI 
940 918 412 
SE 
10 511 235 
15 086 578 
22 576 523  Total  

UK 

20 760 600 
67 255 010 
5 994 192 
69 664 080 
35 259 868 
257 332 005 
103 962 530 
104 377 516 
24 113 562 
47 283 520 
124 388 332 
45 300 679 

- 4 933 937 643 

0 

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

10 

 
 
 
 
4. 

SUMMARY TABLE BY MFF HEADING 

Heading 

Budget 2018 

(incl. AB 1-5/2018) 

CA 

PA 

1. 

Smart and inclusive growth 

77 533 697 652 

66 624 486 101 

Of which under global margin for commitments 

1 113 697 652 

Ceiling  

Margin 

76 420 000 000 

1a 

Competitiveness for growth and jobs 

22 001 452 724 

20 097 167 844 

Of which under global margin for commitments 

 762 452 724 

Ceiling 

Margin 

21 239 000 000 

Draft Amending Budget 6/2018 

Budget 2018 

(incl. AB 1-5 & DAB 6/2018) 

CA 

- 1 900 000 

- 1 900 000 

- 1 900 000 

- 1 900 000 

PA 

CA 

PA 

- 1 900 000 

77 531 797 652 

66 622 586 101 

1 111 797 652 

76 420 000 000 

- 1 900 000 

21 999 552 724 

20 095 267 844 

 760 552 724 

21 239 000 000 

1b   Economic  social and territorial cohesion 

55 532 244 928 

46 527 318 257 

55 532 244 928 

46 527 318 257 

Of which under global margin for commitments 

 351 244 928 

Ceiling 

Margin 

55 181 000 000 

 351 244 928 

55 181 000 000 

2. 

Sustainable growth: natural resources 

59 285 323 122 

56 083 793 633 

- 46 765 000 

- 42 802 703 

59 238 558 122 

56 040 990 930 

Ceiling 

Margin 

60 267 000 000 

 981 676 878 

60 267 000 000 

1 028 441 878 

Of which: European Agricultural Guarantee 
Fund (EAGF) — Market related expenditure 
and direct payments 

43 234 516 899 

43 188 677 466 

- 1 400 000 

- 1 400 000 

43 233 116 899 

43 187 277 466 

Sub-ceiling 

44 163 000 000 

EAGF Margin 

 927 833 101 

44 163 000 000 

 929 233 101 

3. 

Security and citizenship 

3 493 241 199 

2 980 707 175 

3 493 241 199 

2 980 707 175 

Of which under Flexibility Instrument 

 837 241 199 

Ceiling 

Margin 

2 656 000 000 

 837 241 199 

2 656 000 000 

4.  Global Europe 

10 068 842 411 

8 906 075 154 

10 068 842 411 

8 906 075 154 

Of which under global margin for commitments 

 243 842 411 

Ceiling 

Margin 

9 825 000 000 

 243 842 411 

9 825 000 000 

5. 

Administration 

9 665 513 627 

9 666 318 627 

9 665 513 627 

9 666 318 627 

Ceiling 

10 346 000 000 

Of which offset against Contingency margin 

- 318 000 000 

Margin 

 362 486 373 

10 346 000 000 

- 318 000 000 

 362 486 373 

Of which: Administrative expenditure of the 
institutions 

7 579 920 627 

7 580 725 627 

7 579 920 627 

7 580 725 627 

Of which offset against Contingency margin 

- 318 000 000 

Sub-ceiling 

8 360 000 000 

Margin 

 462 079 373 

8 360 000 000 

- 318 000 000 

 462 079 373 

Total 

160 046 618 011 

144 261 380 690 

- 48 665 000 

- 44 702 703 

159 997 953 011 

144 216 677 987 

 837 241 199 

 678 340 197 

 837 241 199 

 678 340 197 

1 357 540 063 

- 1 900 000 

1 355 640 063 

Of which under Flexibility Instrument 
Of which under global margin for 
commitments 
Ceiling 

Of which offset against Contingency margin 

- 318 000 000 

Other special Instruments 

 698 540 311 

 551 238 311 

Margin 

1 344 163 251 

10 981 959 507 

159 514 000 000 

154 565 000 000 

159 514 000 000 

154 565 000 000 

- 318 000 000 

1 390 928 251 

11 026 662 210 

 698 540 311 

 551 238 311 

Grand Total 

160 745 158 322 

144 812 619 001 

- 48 665 000 

- 44 702 703 

160 696 493 322 

144 767 916 298 

11