CELEX: 52016DC0660
Language: en
Date: 2016-10-07
Title: DRAFT AMENDING BUDGET No 5 TO THE GENERAL BUDGET 2016 Implementation of the Own Resources Decision No 2014/335/EU further to the closing of the ratification process and its entry into force on 1 October 2016

EUROPEAN COMMISSION
            Brussels, 7.10.2016
            COM(2016) 660 final
            DRAFT AMENDING BUDGET No 5TO THE GENERAL BUDGET 2016
            Implementation of the Own Resources Decision No 2014/335/EU further to the closing of the ratification process and its entry into force on 1 October 2016
            
               
         
         
            
               Having regard to:
            
            
               –the Treaty on the Functioning of the European Union, and in particular Article 314 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
            
            
               –Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union
                  1
               , and in particular Article 41 thereof,
            
            
               –the general budget of the European Union for the financial year 2016, as adopted on 25 November 2015
                  2
               ,
            
            
               –Amending budget No 1/2016
                  3
               , adopted on 14 April 2016,
            
            
               –Amending budget No 2/2016
                  4
               , adopted on 6 July 2016,
            
            
               –Draft amending budget No 3/2016
                  5
               , adopted on 30 June 2016,
            
            
               –Draft amending budget No 4/2016
                  6
               , adopted on 30 September 2016,
            
            
               The European Commission hereby presents Draft amending budget No 5 to the 2016 budget to the European Parliament and to the Council.
            
            
               CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION
            
            
               The changes to the statement of revenue and expenditure by section are available on EUR-Lex (
               
                  http://eur-lex.europa.eu/budget/www/index-en.htm
               
               ). An English version of the changes to this statement is attached for information as a budgetary annex.
            
            
               TABLE OF CONTENTS
            
            
            
               1.
                     Introduction
                     
            
            
               2. 
                     Budgetary year 2014: retroactive impact of ord 2014
                     
            
            
               2.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
            
               2.2 Rate of call of the VAT-based resource
            
            
               2.3 Gross reductions in their annual GNI-based contributions for Denmark, the Netherlands, Sweden and Austria
            
            
               2.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
         
         
            
               2.5 Impact on the GNI-based own resource contribution for 2014
            
            
               2.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2014
            
            
               3. 
                     Budgetary year 2015: retroactive impact of ord 2014
                     
            
            
               3.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
            
               3.2 Rate of call of the VAT-based resource
            
            
               3.3 Gross reductions in their annual GNI-bassed contributions for Denmark, the Netherlands, Sweden and Austria
            
            
               3.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
            
               3.5 Impact on the GNI-based own resource contribution for 2015
            
            
               3.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2015
            
            
               4. 
                     Budgetary year 2016: retroactive impact of ord 2014
                     
            
            
               4.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
            
               4.2 Rate of call of the VAT-based resource
            
            
               4.3 Gross reductions in their annual GNI-bassed contributions for Denmark, the Netherlands, Sweden and Austria
            
            
               4.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
            
               4.5 Impact on the GNI-based own resource contribution for 2016
            
            
               4.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2016
            
            
               5. 
                     Other amendments related to the implementation of ORD 2014
                     
            
            
               5.1 Adjustement of the collection costs for Traditional Own Resources for the year 2016
            
            
               5.2 Technical amendments related to the implementation of ORD 2014
            
            
               6. 
                     Summary of the financing of the general budget
                     
            
         
         
            
            
            
               1.Introduction
            
            
               This Draft Amending Budget No 5 to the Budget for 2016 (DAB 5/2016) covers the implementation of the new Own Resources Decision No 2014/335/EU, Euratom (hereafter, ORD 2014), following the completion of the ratification process and the entry into force of ORD 2014 on 1 October 2016.
            
            
               DAB 5/2016 takes into account the retroactive effect of ORD 2014 from 1 January 2014 onwards and therefore includes the adjustments for the financial years 2014, 2015 and 2016 related to the new provisions introduced by ORD 2014.
            
            
               2. Budgetary year 2014: retroactive impact of ord 2014
            
            
               The retroactive impact is calculated by comparing the amounts that Member States should have made available for the year 2014 according to the ORD 2014 and the amounts that have already been made available for that year based on the Own Resources Decision No 2007/436/EC, Euratom (hereafter, ORD 2007). Therefore, the calculation of the retroactive effect is based on the latest available real data for each type of own resource. 
            
            
               2.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
            
               ORD 2014 decreases the collection costs for Traditional Own Resources (TOR) from 25 % to 20 % for amounts that should have been made available by Member States after 1 March 2014. The TOR figures included in Amending Budget (AB) No 7/2014 were forecasts. However during that year Member States have made available the actual collected amounts. Therefore, the calculation of the retroactive impact is based on the actual collected TOR. 
            
            
               The following table provides an overview of the impact of the decreased collection costs:
            
            
               Budgetary year 2014 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        Actual amount of sugar levies collected at 25%
                     
                  
                  
                     
                        Actual amount of custom duties collected at 25%
                     
                  
                  
                     
                        Actual amount of sugar levies collected at 20%
                     
                  
                  
                     
                        Actual amount of custom duties collected at 20%
                     
                  
                  
                     
                        Difference in collection costs 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3+4) - (1+2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        - 6 723 048
                     
                  
                  
                     
                        1 579 252 098
                     
                  
                  
                     
                        - 6 277 390
                     
                  
                  
                     
                        1 668 546 854
                     
                  
                  
                     
                         89 740 414
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                          401 390
                     
                  
                  
                     
                         56 299 282
                     
                  
                  
                     
                          428 150
                     
                  
                  
                     
                         59 501 482
                     
                  
                  
                     
                         3 228 960
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         2 530 805
                     
                  
                  
                     
                         196 017 383
                     
                  
                  
                     
                         2 740 585
                     
                  
                  
                     
                         207 389 254
                     
                  
                  
                     
                         11 581 651
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        - 3 347 222
                     
                  
                  
                     
                         297 351 694
                     
                  
                  
                     
                        - 3 008 015
                     
                  
                  
                     
                         314 515 261
                     
                  
                  
                     
                         17 502 774
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        - 39 970 025
                     
                  
                  
                     
                        3 367 018 994
                     
                  
                  
                     
                        - 38 212 955
                     
                  
                  
                     
                        3 558 017 137
                     
                  
                  
                     
                         192 755 213
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         22 157 722
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         23 425 270
                     
                  
                  
                     
                         1 267 548
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        - 1 629 766
                     
                  
                  
                     
                         227 194 979
                     
                  
                  
                     
                        - 1 629 765
                     
                  
                  
                     
                         240 221 650
                     
                  
                  
                     
                         13 026 672
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         1 428 317
                     
                  
                  
                     
                         121 801 766
                     
                  
                  
                     
                         1 523 539
                     
                  
                  
                     
                         128 904 377
                     
                  
                  
                     
                         7 197 833
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         1 624 096
                     
                  
                  
                     
                        1 131 277 340
                     
                  
                  
                     
                         1 939 328
                     
                  
                  
                     
                        1 196 197 853
                     
                  
                  
                     
                         65 235 745
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        - 31 048 766
                     
                  
                  
                     
                        1 425 142 160
                     
                  
                  
                     
                        - 28 629 018
                     
                  
                  
                     
                        1 506 319 176
                     
                  
                  
                     
                         83 596 764
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         1 733 344
                     
                  
                  
                     
                         40 825 559
                     
                  
                  
                     
                         1 848 900
                     
                  
                  
                     
                         43 298 880
                     
                  
                  
                     
                         2 588 877
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        - 1 250 884
                     
                  
                  
                     
                        1 521 698 520
                     
                  
                  
                     
                        -  972 677
                     
                  
                  
                     
                        1 610 030 721
                     
                  
                  
                     
                         88 610 408
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         17 833 312
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         18 833 122
                     
                  
                  
                     
                          999 810
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                        -  37 347
                     
                  
                  
                     
                         25 916 142
                     
                  
                  
                     
                        -  37 347
                     
                  
                  
                     
                         27 390 416
                     
                  
                  
                     
                         1 474 274
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                          759 777
                     
                  
                  
                     
                         63 542 514
                     
                  
                  
                     
                          813 928
                     
                  
                  
                     
                         67 065 620
                     
                  
                  
                     
                         3 577 257
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         14 026 782
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         14 821 472
                     
                  
                  
                     
                          794 690
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         2 082 729
                     
                  
                  
                     
                         107 240 633
                     
                  
                  
                     
                         2 221 579
                     
                  
                  
                     
                         113 429 983
                     
                  
                  
                     
                         6 328 200
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         10 453 494
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         11 056 764
                     
                  
                  
                     
                          603 270
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        - 8 688 846
                     
                  
                  
                     
                        1 990 418 279
                     
                  
                  
                     
                        - 8 201 468
                     
                  
                  
                     
                        2 103 264 618
                     
                  
                  
                     
                         113 333 717
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        - 3 248 958
                     
                  
                  
                     
                         181 825 082
                     
                  
                  
                     
                        - 3 038 341
                     
                  
                  
                     
                         192 279 287
                     
                  
                  
                     
                         10 664 822
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         9 134 964
                     
                  
                  
                     
                         421 544 723
                     
                  
                  
                     
                         10 006 542
                     
                  
                  
                     
                         445 809 300
                     
                  
                  
                     
                         25 136 155
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                        -  495 781
                     
                  
                  
                     
                         111 464 267
                     
                  
                  
                     
                        -  492 030
                     
                  
                  
                     
                         117 920 812
                     
                  
                  
                     
                         6 460 296
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                          754 416
                     
                  
                  
                     
                         104 072 380
                     
                  
                  
                     
                          804 711
                     
                  
                  
                     
                         110 050 525
                     
                  
                  
                     
                         6 028 440
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                        -  4 160
                     
                  
                  
                     
                         58 214 760
                     
                  
                  
                     
                        -  4 159
                     
                  
                  
                     
                         61 580 135
                     
                  
                  
                     
                         3 365 376
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                          317 655
                     
                  
                  
                     
                         94 783 822
                     
                  
                  
                     
                          405 475
                     
                  
                  
                     
                         100 180 169
                     
                  
                  
                     
                         5 484 167
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                        -  595 328
                     
                  
                  
                     
                         127 444 447
                     
                  
                  
                     
                        -  546 730
                     
                  
                  
                     
                         134 818 073
                     
                  
                  
                     
                         7 422 224
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         5 811 454
                     
                  
                  
                     
                         472 337 853
                     
                  
                  
                     
                         5 983 363
                     
                  
                  
                     
                         498 598 164
                     
                  
                  
                     
                         26 432 220
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         1 469 218
                     
                  
                  
                     
                        2 640 541 000
                     
                  
                  
                     
                         2 104 888
                     
                  
                  
                     
                        2 788 389 550
                     
                  
                  
                     
                         148 484 220
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        - 68 991 966
                     
                  
                  
                     
                        16 427 696 987
                     
                  
                  
                     
                        - 60 228 907
                     
                  
                  
                     
                        17 361 855 925
                     
                  
                  
                     
                         942 921 997
                     
                  
               
               2.2 Rate of call of the VAT-based resource
            
            
               ORD 2007 provided for the application of a uniform rate of 0.30 % valid for all Member States to the harmonised Value Added Tax (VAT) assessment bases determined according to Union rules. Some Member States benefitted from reduced rates, but only applicable for the period 2007 to 2013.
            
            
               According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for Germany, the Netherlands and Sweden has been fixed at 0.15 %.
            
            
               The impact of the new ORD has been calculated based on the final budget 2014 (AB 7/2014) updated with the latest available data for the VAT base. These data correspond to the 2014 amounts taken into account for the yearly VAT balances calculated in autumn 2015 and made available on 1 December 2015.
            
            
               The revised VAT based own resource contributions taking into account the new rates and the real VAT bases are set out in the following table:
            
            
               Budgetary year 2014 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of capped VAT base used for VAT balances                (as in updated AB 7/2014)
                     
                  
                  
                     
                        1% of capped VAT base used for VAT balances                (capping GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2007
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2014
                     
                  
                  
                     
                        Difference in the VAT-based own resource contributions according to ORD 2014
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (2 x 4) - (1 x 3)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        1 693 253 418
                     
                  
                  
                     
                        1 693 253 418
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         188 037 390
                     
                  
                  
                     
                         188 037 390
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         631 044 709
                     
                  
                  
                     
                         631 044 709
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         928 251 252
                     
                  
                  
                     
                         928 251 252
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        12 091 795 195
                     
                  
                  
                     
                        12 091 795 195
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        -1 813 769 280
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         89 165 317
                     
                  
                  
                     
                         89 165 317
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         679 071 717
                     
                  
                  
                     
                         679 071 717
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         749 168 699
                     
                  
                  
                     
                         749 168 699
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        4 481 813 662
                     
                  
                  
                     
                        4 481 813 662
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        9 478 025 064
                     
                  
                  
                     
                        9 478 025 064
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         207 275 290
                     
                  
                  
                     
                         208 890 710
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          484 626
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        5 940 917 875
                     
                  
                  
                     
                        5 940 917 875
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         83 345 000
                     
                  
                  
                     
                         84 295 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          285 000
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         91 329 224
                     
                  
                  
                     
                         91 329 224
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         138 288 224
                     
                  
                  
                     
                         138 288 224
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         162 980 000
                     
                  
                  
                     
                         163 635 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          196 500
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         416 974 673
                     
                  
                  
                     
                         416 974 673
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         37 640 000
                     
                  
                  
                     
                         37 895 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          76 500
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        2 656 743 680
                     
                  
                  
                     
                        2 656 743 680
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 398 511 552
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        1 483 426 403
                     
                  
                  
                     
                        1 483 426 403
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        1 780 664 720
                     
                  
                  
                     
                        1 780 664 720
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         813 195 627
                     
                  
                  
                     
                         813 195 627
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         490 877 328
                     
                  
                  
                     
                         490 877 328
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         178 572 494
                     
                  
                  
                     
                         178 572 494
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         253 201 506
                     
                  
                  
                     
                         253 201 506
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         900 400 416
                     
                  
                  
                     
                         900 400 416
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        1 893 924 712
                     
                  
                  
                     
                        1 893 924 712
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 284 088 707
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        9 944 090 143
                     
                  
                  
                     
                        9 944 090 143
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        58 483 473 738
                     
                  
                  
                     
                        58 486 949 158
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -2 495 326 913
                     
                  
               
               2.3 Gross reductions in their annual GNI-based contributions for Denmark, the Netherlands, Sweden and Austria
            
         
         
            
               According to ORD 2014, Denmark, the Netherlands, Sweden and Austria are entitled to a gross reduction in their annual Gross National Income (GNI) based contributions for the period 2014-2020. ORD 2014 specifies the amount of this reduction (which has to be adapted for current prices) and indicates that this reduction shall be granted after financing of the correction mechanism in favour of the UK (UK correction) and is to be financed by all Member States.
            
            
               The gross reduction for Denmark, the Netherlands, Sweden and Austria, which equals respectively EUR 130 million, EUR 695 million, EUR 185 million and EUR 30 million in 2011 prices, is adjusted to current prices by applying the GDP deflator for the EU expressed in Euro.
            
            
               The following table provides an overview of the gross reductions and their financing:
            
            
               Budgetary year 2014 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        Gross reduction
                     
                  
                  
                     
                        Percentage share of GNI base
                     
                  
                  
                     
                        GNI key applied to the gross reduction
                     
                  
                  
                     
                        Financing of the reduction in favour of Denmark, Netherlands, Austria and Sweden
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4) = (1 + 3)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        2,92%
                     
                  
                  
                     
                         31 897 706
                     
                  
                  
                     
                         31 897 706
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,31%
                     
                  
                  
                     
                         3 355 611
                     
                  
                  
                     
                         3 355 611
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,03%
                     
                  
                  
                     
                         11 229 194
                     
                  
                  
                     
                         11 229 194
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        - 136 498 831
                     
                  
                  
                     
                        1,90%
                     
                  
                  
                     
                         20 778 848
                     
                  
                  
                     
                        - 115 719 983
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        21,47%
                     
                  
                  
                     
                         234 488 897
                     
                  
                  
                     
                         234 488 897
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,14%
                     
                  
                  
                     
                         1 529 781
                     
                  
                  
                     
                         1 529 781
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,18%
                     
                  
                  
                     
                         12 856 702
                     
                  
                  
                     
                         12 856 702
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,27%
                     
                  
                  
                     
                         13 921 132
                     
                  
                  
                     
                         13 921 132
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        7,45%
                     
                  
                  
                     
                         81 331 342
                     
                  
                  
                     
                         81 331 342
                     
                  
               
                     
                        France
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        15,63%
                     
                  
                  
                     
                         170 720 623
                     
                  
                  
                     
                         170 720 623
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,30%
                     
                  
                  
                     
                         3 276 836
                     
                  
                  
                     
                         3 276 836
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        11,57%
                     
                  
                  
                     
                         126 348 739
                     
                  
                  
                     
                         126 348 739
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,12%
                     
                  
                  
                     
                         1 322 322
                     
                  
                  
                     
                         1 322 322
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,17%
                     
                  
                  
                     
                         1 855 283
                     
                  
                  
                     
                         1 855 283
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,26%
                     
                  
                  
                     
                         2 824 000
                     
                  
                  
                     
                         2 824 000
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,24%
                     
                  
                  
                     
                         2 566 917
                     
                  
                  
                     
                         2 566 917
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,74%
                     
                  
                  
                     
                         8 121 407
                     
                  
                  
                     
                         8 121 407
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,05%
                     
                  
                  
                     
                          594 453
                     
                  
                  
                     
                          594 453
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        - 729 743 748
                     
                  
                  
                     
                        4,82%
                     
                  
                  
                     
                         52 639 244
                     
                  
                  
                     
                        - 677 104 504
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        - 31 499 730
                     
                  
                  
                     
                        2,35%
                     
                  
                  
                     
                         25 663 754
                     
                  
                  
                     
                        - 5 835 976
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        2,87%
                     
                  
                  
                     
                         31 324 107
                     
                  
                  
                     
                         31 324 107
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,23%
                     
                  
                  
                     
                         13 421 585
                     
                  
                  
                     
                         13 421 585
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,05%
                     
                  
                  
                     
                         11 484 324
                     
                  
                  
                     
                         11 484 324
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,27%
                     
                  
                  
                     
                         2 921 282
                     
                  
                  
                     
                         2 921 282
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,53%
                     
                  
                  
                     
                         5 734 953
                     
                  
                  
                     
                         5 734 953
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,47%
                     
                  
                  
                     
                         16 075 250
                     
                  
                  
                     
                         16 075 250
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        - 194 248 336
                     
                  
                  
                     
                        3,29%
                     
                  
                  
                     
                         35 931 169
                     
                  
                  
                     
                        - 158 317 167
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        15,36%
                     
                  
                  
                     
                         167 775 184
                     
                  
                  
                     
                         167 775 184
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        -1 091 990 645
                     
                  
                  
                     
                        100,00%
                     
                  
                  
                     
                        1 091 990 645
                     
                  
                  
                     
                        0
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        EU GDP price deflator, in EUR, (spring 2013 economic forecast) :
                            (a) 2011 EU27 = 107,5085 / (b) 2013 EU27 = 111,0906
                           (c) 2013 EU28 = 111,1304 / (d) 2014 EU28 = 112,9234
                     
                  
               
                     
                        Lump-sum for Netherlands: in 2014 prices:                
                           695 000 000 EUR x [ (b/a) x (d/c) ] = 729 743 748 EUR
                     
                  
               
                     
                        Lump-sum for Sweden: in 2014 prices:                
                           185 000 000 EUR x [ (b/a) x (d/c) ] = 194 248 336 EUR
                     
                  
               
                     
                        Lump-sum for Denmark: in 2014 prices:                
                           130 000 000 EUR x [ (b/a) x (d/c) ] = 136 498 831 EUR
                     
                  
               
                     
                        Lump-sum for Austria: in 2014 prices:                
                           30 000 000 EUR x [ (b/a) x (d/c) ] = 31 499 730 EUR
                     
                  
               
               2.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
            
               The ORD 2014 does not change provisions on the calculation of the UK correction. The different changes to the own resources bases (change of TOR collection costs, reduced VAT call rates for some Member States and introduction of ESA 2010 for GNI resource) do impact the amount of the UK corrections as of 2014 correction (budgeted for the first time in 2015).
            
            
               The 2014 budget (AB 7/2014) included budgeting of the 2013 correction and the update of the 2011 correction and the definitive amount of the 2010 correction. All these corrections are calculated based on the 2007 ORD rules and therefore the amounts do not change. However the 2013 UK correction was budgeted in 2014 and the financing of the amount by the 27 Member States is calculated based on the 2014 GNI figures used for the calculation of the financing of the 2014 budget. Therefore, while the amount of the 2013 correction as included in the 2014 budget (EUR 5 542 182 33) does not change, its financing key does due to the change of the GNI used for the financing of the EU budget (i.e. GNI based on ESA 2010 instead of ESA 95).
            
            
               The revised financing of the 2013 UK correction is set out in the following table:
            
            
               
            
                     
                        Member State
                     
                  
                  
                     
                        2013 UK correction 
                        
                     
                        (1st update) financing as in AB 7/2014
                     
                     
                  
                  
                     
                        2013 UK correction 
                           (1st update)
                     
                     
                        financing based on the latest available 2014 GNI ESA 2010
                     
                     
                        (1st update) financing based on the latest available 2014 GNI ESA 2010
                     
                  
                  
                     
                        Difference in the financing of the 1st update of the 2013 correction
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (2) - (1)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         274 500 044
                     
                  
                  
                     
                         278 208 823
                     
                  
                  
                     
                         3 708 779
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         27 934 257
                     
                  
                  
                     
                         29 267 330
                     
                  
                  
                     
                         1 333 073
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         94 951 620
                     
                  
                  
                     
                         97 939 981
                     
                  
                  
                     
                         2 988 361
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         185 590 353
                     
                  
                  
                     
                         181 231 179
                     
                  
                  
                     
                        - 4 359 174
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         350 335 402
                     
                  
                  
                     
                         351 536 053
                     
                  
                  
                     
                         1 200 651
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         13 009 847
                     
                  
                  
                     
                         13 342 607
                     
                  
                  
                     
                          332 760
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         100 289 723
                     
                  
                  
                     
                         112 134 955
                     
                  
                  
                     
                         11 845 232
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         125 774 188
                     
                  
                  
                     
                         121 418 821
                     
                  
                  
                     
                        - 4 355 367
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         719 085 138
                     
                  
                  
                     
                         709 364 397
                     
                  
                  
                     
                        - 9 720 741
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        1 497 272 756
                     
                  
                  
                     
                        1 489 009 391
                     
                  
                  
                     
                        - 8 263 365
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         29 531 974
                     
                  
                  
                     
                         28 580 258
                     
                  
                  
                     
                        -  951 716
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        1 102 325 579
                     
                  
                  
                     
                        1 102 001 949
                     
                  
                  
                     
                        -  323 630
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         10 728 512
                     
                  
                  
                     
                         11 533 174
                     
                  
                  
                     
                          804 662
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         17 213 087
                     
                  
                  
                     
                         16 181 605
                     
                  
                  
                     
                        - 1 031 482
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         24 422 396
                     
                  
                  
                     
                         24 630 664
                     
                  
                  
                     
                          208 268
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         22 729 297
                     
                  
                  
                     
                         22 388 408
                     
                  
                  
                     
                        -  340 889
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         68 496 553
                     
                  
                  
                     
                         70 834 158
                     
                  
                  
                     
                         2 337 605
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         4 925 108
                     
                  
                  
                     
                         5 184 763
                     
                  
                  
                     
                          259 655
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         75 487 301
                     
                  
                  
                     
                         78 914 575
                     
                  
                  
                     
                         3 427 274
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         38 863 752
                     
                  
                  
                     
                         38 474 039
                     
                  
                  
                     
                        -  389 713
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         274 942 269
                     
                  
                  
                     
                         273 205 950
                     
                  
                  
                     
                        - 1 736 319
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         115 767 753
                     
                  
                  
                     
                         117 061 814
                     
                  
                  
                     
                         1 294 061
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         101 027 954
                     
                  
                  
                     
                         100 165 203
                     
                  
                  
                     
                        -  862 751
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         24 635 887
                     
                  
                  
                     
                         25 479 153
                     
                  
                  
                     
                          843 266
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         50 755 299
                     
                  
                  
                     
                         50 019 727
                     
                  
                  
                     
                        -  735 572
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         138 677 954
                     
                  
                  
                     
                         140 206 832
                     
                  
                  
                     
                         1 528 878
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         52 908 328
                     
                  
                  
                     
                         53 866 522
                     
                  
                  
                     
                          958 194
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        -5 542 182 331
                     
                  
                  
                     
                        -5 542 182 331
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
               2.5 Impact on the GNI-based own resource contribution for 2014
            
            
               The impact of the new ORD will be calculated based on the final budget 2014 (AB 7/2014) updated with the latest available data for the GNI base provided by Eurostat. These data correspond to the 2014 ESA 95 amounts taken into account for the yearly GNI balances calculated in autumn 2015 and made available on 1 December 2015.
            
            
               As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 January 2014 onwards on the basis of ESA 2010 data instead of the ESA 95, the amounts were updated a second time to incorporate this effect.
            
            
               By implementing the new rules regarding the new rate of the collection costs, the reduced VAT call rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, the amount of own resources other than GNI decreased by EUR 1 552 404 916. 
            
            
               In order to respect the principle of equilibrium applicable to the budget of the European Union, the uniform rate to be applied to the sum of all Member States' GNI has to be recalcualted taken into account all other revenue.
            
            
               The recalculated uniform rate for the GNI-based own resource is fixed as follows:
            
            
               Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of TOR – VAT-based own resource contributions) / 1 % of GNI
            
            
               Uniform rate :
            
            
               = 139 034 233 715 – 10 646 298 202 - 17 301 627 018 – 15 049 715 210) /139 223 757 465 
            
         
         
            
               = 0,689800325990649 %
            
            
               The revised GNI-based own resources contributions considering the new uniform rate are set out in the following table:
            
            
               Budgetary year 2014 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of GNI base used for GNI balances                (updated actual GNI ESA 95)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2007 (updated real figures)
                     
                  
                  
                     
                        1% of GNI base                 (GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2014 (updated real figures)
                     
                  
                  
                     
                        Difference in the GNI
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3 x 4) - (1 x 2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        3 962 290 000
                     
                  
                  
                     
                        0,695457193055224
                     
                  
                  
                     
                        4 066 810 000
                     
                  
                  
                     
                        0,689800325990649
                     
                  
                  
                     
                         49 683 783
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         424 179 364
                     
                  
                  
                     
                  
                  
                     
                         427 824 931
                     
                  
                  
                     
                  
                  
                     
                          115 187
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                        1 378 946 658
                     
                  
                  
                     
                  
                  
                     
                        1 431 670 252
                     
                  
                  
                     
                  
                  
                     
                         28 568 235
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        2 572 293 647
                     
                  
                  
                     
                  
                  
                     
                        2 649 207 030
                     
                  
                  
                     
                  
                  
                     
                         38 503 754
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        29 029 130 000
                     
                  
                  
                     
                  
                  
                     
                        29 896 250 000
                     
                  
                  
                     
                  
                  
                     
                         433 925 729
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         191 530 000
                     
                  
                  
                     
                  
                  
                     
                         195 040 000
                     
                  
                  
                     
                  
                  
                     
                         1 337 740
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        1 550 170 000
                     
                  
                  
                     
                  
                  
                     
                        1 639 170 000
                     
                  
                  
                     
                  
                  
                     
                         52 623 123
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                        1 750 870 000
                     
                  
                  
                     
                  
                  
                     
                        1 774 880 000
                     
                  
                  
                     
                  
                  
                     
                         6 657 667
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        10 187 410 000
                     
                  
                  
                     
                  
                  
                     
                        10 369 370 000
                     
                  
                  
                     
                  
                  
                     
                         67 887 243
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        21 227 610 000
                     
                  
                  
                     
                  
                  
                     
                        21 766 090 000
                     
                  
                  
                     
                  
                  
                     
                         251 361 912
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         414 550 580
                     
                  
                  
                     
                  
                  
                     
                         417 781 420
                     
                  
                  
                     
                  
                  
                     
                        -  116 423
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        15 833 330 000
                     
                  
                  
                     
                  
                  
                     
                        16 108 880 000
                     
                  
                  
                     
                  
                  
                     
                         100 507 436
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         166 690 000
                     
                  
                  
                     
                  
                  
                     
                         168 590 000
                     
                  
                  
                     
                  
                  
                     
                          367 677
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         234 440 000
                     
                  
                  
                     
                  
                  
                     
                         236 540 000
                     
                  
                  
                     
                  
                  
                     
                          122 385
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         357 422 961
                     
                  
                  
                     
                  
                  
                     
                         360 046 918
                     
                  
                  
                     
                  
                  
                     
                        -  211 888
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         325 960 000
                     
                  
                  
                     
                  
                  
                     
                         327 270 000
                     
                  
                  
                     
                  
                  
                     
                        -  940 274
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                        1 015 356 080
                     
                  
                  
                     
                  
                  
                     
                        1 035 441 860
                     
                  
                  
                     
                  
                  
                     
                         8 111 444
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         75 280 000
                     
                  
                  
                     
                  
                  
                     
                         75 790 000
                     
                  
                  
                     
                  
                  
                     
                        -  74 050
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        6 568 330 000
                     
                  
                  
                     
                  
                  
                     
                        6 711 260 000
                     
                  
                  
                     
                  
                  
                     
                         61 436 991
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        3 126 530 000
                     
                  
                  
                     
                  
                  
                     
                        3 272 010 000
                     
                  
                  
                     
                  
                  
                     
                         82 665 787
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        3 945 839 251
                     
                  
                  
                     
                  
                  
                     
                        3 993 678 839
                     
                  
                  
                     
                  
                  
                     
                         10 678 675
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                        1 674 800 000
                     
                  
                  
                     
                  
                  
                     
                        1 711 190 000
                     
                  
                  
                     
                  
                  
                     
                         15 627 713
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                        1 453 737 419
                     
                  
                  
                     
                  
                  
                     
                        1 464 198 166
                     
                  
                  
                     
                  
                  
                     
                        - 1 007 773
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         364 460 000
                     
                  
                  
                     
                  
                  
                     
                         372 450 000
                     
                  
                  
                     
                  
                  
                     
                         3 449 802
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         716 950 000
                     
                  
                  
                     
                  
                  
                     
                         731 180 000
                     
                  
                  
                     
                  
                  
                     
                         5 760 167
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                        1 976 870 000
                     
                  
                  
                     
                  
                  
                     
                        2 049 520 000
                     
                  
                  
                     
                  
                  
                     
                         38 931 103
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        4 407 675 723
                     
                  
                  
                     
                  
                  
                     
                        4 581 057 895
                     
                  
                  
                     
                  
                  
                     
                         94 665 443
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        20 926 448 363
                     
                  
                  
                     
                  
                  
                     
                        21 390 560 154
                     
                  
                  
                     
                  
                  
                     
                         201 766 328
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        135 859 100 046
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        139 223 757 465
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        1 552 404 916
                     
                  
               
               2.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2014
            
            
               The following summary table shows for 2014 the global impact of the implementation of ORD 2014.  This global impact is the result of the sum of the amendments related to the new rate of collection costs, the reduced VAT call rate for some Member States, the use of ESA 2010 data for GNI, the gross reduction in the annual GNI-based contribution for Denmark, the Netherlands, Austria and Sweden and the revised financing of the 2013 UK correction.
            
            
                     
                        Retroactive impact of the new ORD for the 2014 budget (AB 7 /2014)
                     
                  
               
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Member States
                        (amounts in EUR)
                     
                     
                         
                     
                  
                  
                     
                        Gross impact of decrease of TOR collection costs from 25% to 20% 
                     
                  
                  
                     
                        Gross impact of reduced VAT-based call rates for DE, NL and SE + update of capping (GNI ESA 2010)
                     
                  
                  
                     
                        GNI reduction in favour of Netherlands, Sweden, Denmark and Austria (net impact)
                     
                  
                  
                     
                        Impact of changes in GNI for the financing of the 2013 United Kingdom correction
                     
                  
                  
                     
                        Net impact of all changes for GNI resource (lower TOR collection costs, reduced VAT call rates, ESA 2010)
                     
                  
                  
                     
                        Impact of the introduction of the new ORD on total own resources for 2014
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5)
                     
                  
                  
                     
                        (6) = (1 to 5)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         89 740 414
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         31 897 706
                     
                  
                  
                     
                         3 708 779
                     
                  
                  
                     
                         49 683 783
                     
                  
                  
                     
                         175 030 682
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         3 228 960
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         3 355 611
                     
                  
                  
                     
                         1 333 073
                     
                  
                  
                     
                          115 187
                     
                  
                  
                     
                         8 032 831
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         11 581 651
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         11 229 194
                     
                  
                  
                     
                         2 988 361
                     
                  
                  
                     
                         28 568 235
                     
                  
                  
                     
                         54 367 441
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         17 502 774
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        - 115 719 983
                     
                  
                  
                     
                        - 4 359 174
                     
                  
                  
                     
                         38 503 754
                     
                  
                  
                     
                        - 64 072 629
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         192 755 213
                     
                  
                  
                     
                        -1 813 769 280
                     
                  
                  
                     
                         234 488 897
                     
                  
                  
                     
                         1 200 651
                     
                  
                  
                     
                         433 925 729
                     
                  
                  
                     
                        - 951 398 790
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         1 267 548
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         1 529 781
                     
                  
                  
                     
                          332 760
                     
                  
                  
                     
                         1 337 740
                     
                  
                  
                     
                         4 467 829
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         13 026 672
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         12 856 702
                     
                  
                  
                     
                         11 845 232
                     
                  
                  
                     
                         52 623 123
                     
                  
                  
                     
                         90 351 729
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         7 197 833
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 921 132
                     
                  
                  
                     
                        - 4 355 367
                     
                  
                  
                     
                         6 657 667
                     
                  
                  
                     
                         23 421 265
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         65 235 745
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         81 331 342
                     
                  
                  
                     
                        - 9 720 741
                     
                  
                  
                     
                         67 887 243
                     
                  
                  
                     
                         204 733 589
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         83 596 764
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         170 720 623
                     
                  
                  
                     
                        - 8 263 365
                     
                  
                  
                     
                         251 361 912
                     
                  
                  
                     
                         497 415 934
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         2 588 877
                     
                  
                  
                     
                          484 626
                     
                  
                  
                     
                         3 276 836
                     
                  
                  
                     
                        -  951 716
                     
                  
                  
                     
                        -  116 423
                     
                  
                  
                     
                         5 282 200
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         88 610 408
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         126 348 739
                     
                  
                  
                     
                        -  323 630
                     
                  
                  
                     
                         100 507 436
                     
                  
                  
                     
                         315 142 953
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                          999 810
                     
                  
                  
                     
                          285 000
                     
                  
                  
                     
                         1 322 322
                     
                  
                  
                     
                          804 662
                     
                  
                  
                     
                          367 677
                     
                  
                  
                     
                         3 779 471
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         1 474 274
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         1 855 283
                     
                  
                  
                     
                        - 1 031 482
                     
                  
                  
                     
                          122 385
                     
                  
                  
                     
                         2 420 460
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         3 577 257
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         2 824 000
                     
                  
                  
                     
                          208 268
                     
                  
                  
                     
                        -  211 888
                     
                  
                  
                     
                         6 397 637
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                          794 690
                     
                  
                  
                     
                          196 500
                     
                  
                  
                     
                         2 566 917
                     
                  
                  
                     
                        -  340 889
                     
                  
                  
                     
                        -  940 274
                     
                  
                  
                     
                         2 276 944
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         6 328 200
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         8 121 407
                     
                  
                  
                     
                         2 337 605
                     
                  
                  
                     
                         8 111 444
                     
                  
                  
                     
                         24 898 656
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                          603 270
                     
                  
                  
                     
                          76 500
                     
                  
                  
                     
                          594 453
                     
                  
                  
                     
                          259 655
                     
                  
                  
                     
                        -  74 050
                     
                  
                  
                     
                         1 459 828
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         113 333 717
                     
                  
                  
                     
                        - 398 511 552
                     
                  
                  
                     
                        - 677 104 504
                     
                  
                  
                     
                         3 427 274
                     
                  
                  
                     
                         61 436 991
                     
                  
                  
                     
                        - 897 418 074
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         10 664 822
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        - 5 835 976
                     
                  
                  
                     
                        -  389 713
                     
                  
                  
                     
                         82 665 787
                     
                  
                  
                     
                         87 104 920
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         25 136 155
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         31 324 107
                     
                  
                  
                     
                        - 1 736 319
                     
                  
                  
                     
                         10 678 675
                     
                  
                  
                     
                         65 402 618
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         6 460 296
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 421 585
                     
                  
                  
                     
                         1 294 061
                     
                  
                  
                     
                         15 627 713
                     
                  
                  
                     
                         36 803 655
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         6 028 440
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         11 484 324
                     
                  
                  
                     
                        -  862 751
                     
                  
                  
                     
                        - 1 007 773
                     
                  
                  
                     
                         15 642 240
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         3 365 376
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         2 921 282
                     
                  
                  
                     
                          843 266
                     
                  
                  
                     
                         3 449 802
                     
                  
                  
                     
                         10 579 726
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         5 484 167
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         5 734 953
                     
                  
                  
                     
                        -  735 572
                     
                  
                  
                     
                         5 760 167
                     
                  
                  
                     
                         16 243 715
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         7 422 224
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         16 075 250
                     
                  
                  
                     
                         1 528 878
                     
                  
                  
                     
                         38 931 103
                     
                  
                  
                     
                         63 957 455
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         26 432 220
                     
                  
                  
                     
                        - 284 088 707
                     
                  
                  
                     
                        - 158 317 167
                     
                  
                  
                     
                          958 194
                     
                  
                  
                     
                         94 665 443
                     
                  
                  
                     
                        - 320 350 017
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         148 484 220
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         167 775 184
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         201 766 328
                     
                  
                  
                     
                         518 025 732
                     
                  
               
                     
                        Total  
                     
                  
                  
                     
                         942 921 997
                     
                  
                  
                     
                        -2 495 326 913
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        1 552 404 916
                     
                  
                  
                     
                        0
                     
                  
               
            
               3. Budgetary year 2015: retroactive impact of ord 2014
            
            
               The retroactive impact is calculated using the same methodology as for 2014 and is based on the latest available data for each type of own resource. 
            
            
               3.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
            
               The TOR figures included in AB 8/2015 were forecasts taking into account the 25 % collection costs. However during that year Member States have made available the actual collected amounts. Therefore, the calculation of the retroactive impact is based on the actual collected TOR updated for the collection costs of 20 %. 
            
            
               The following table provides an overview of the impact of the decreased collection costs:
            
            
               Budgetary year 2015 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        Actual amount of sugar levies collected at 25%
                     
                  
                  
                     
                        Actual amount of custom duties collected at 25%
                     
                  
                  
                     
                        Actual amount of sugar levies collected at 20%
                     
                  
                  
                     
                        Actual amount of custom duties collected at 20%
                     
                  
                  
                     
                        Difference in collection costs 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3+4) - (1+2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         6 633 998
                     
                  
                  
                     
                        1 772 171 335
                     
                  
                  
                     
                         7 076 265
                     
                  
                  
                     
                        1 890 316 090
                     
                  
                  
                     
                         118 587 022
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                          401 733
                     
                  
                  
                     
                         59 444 034
                     
                  
                  
                     
                          428 515
                     
                  
                  
                     
                         63 406 970
                     
                  
                  
                     
                         3 989 718
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         3 324 606
                     
                  
                  
                     
                         220 581 842
                     
                  
                  
                     
                         3 546 246
                     
                  
                  
                     
                         235 287 298
                     
                  
                  
                     
                         14 927 096
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         3 359 093
                     
                  
                  
                     
                         327 902 556
                     
                  
                  
                     
                         3 583 033
                     
                  
                  
                     
                         349 762 726
                     
                  
                  
                     
                         22 084 110
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         26 242 225
                     
                  
                  
                     
                        3 815 805 891
                     
                  
                  
                     
                         27 991 707
                     
                  
                  
                     
                        4 070 192 950
                     
                  
                  
                     
                         256 136 541
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         25 298 074
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         26 984 612
                     
                  
                  
                     
                         1 686 538
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         280 925 400
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         299 653 760
                     
                  
                  
                     
                         18 728 360
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         1 428 318
                     
                  
                  
                     
                         135 746 740
                     
                  
                  
                     
                         1 523 539
                     
                  
                  
                     
                         144 796 523
                     
                  
                  
                     
                         9 145 004
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         4 044 126
                     
                  
                  
                     
                        1 312 929 886
                     
                  
                  
                     
                         4 313 735
                     
                  
                  
                     
                        1 400 458 545
                     
                  
                  
                     
                         87 798 268
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         31 039 634
                     
                  
                  
                     
                        1 562 649 013
                     
                  
                  
                     
                         33 108 943
                     
                  
                  
                     
                        1 666 825 614
                     
                  
                  
                     
                         106 245 910
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         1 732 380
                     
                  
                  
                     
                         38 417 658
                     
                  
                  
                     
                         1 847 871
                     
                  
                  
                     
                         40 978 836
                     
                  
                  
                     
                         2 676 669
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         3 962 693
                     
                  
                  
                     
                        1 684 758 024
                     
                  
                  
                     
                         4 226 873
                     
                  
                  
                     
                        1 797 075 225
                     
                  
                  
                     
                         112 581 381
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         18 343 389
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         19 566 282
                     
                  
                  
                     
                         1 222 893
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         29 713 167
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         31 694 045
                     
                  
                  
                     
                         1 980 878
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                          812 268
                     
                  
                  
                     
                         73 054 273
                     
                  
                  
                     
                          866 419
                     
                  
                  
                     
                         77 924 558
                     
                  
                  
                     
                         4 924 436
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         16 481 816
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         17 580 604
                     
                  
                  
                     
                         1 098 788
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         1 818 391
                     
                  
                  
                     
                         123 471 858
                     
                  
                  
                     
                         1 939 617
                     
                  
                  
                     
                         131 703 315
                     
                  
                  
                     
                         8 352 683
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         11 806 196
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         12 593 276
                     
                  
                  
                     
                          787 080
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         7 179 140
                     
                  
                  
                     
                        2 180 736 875
                     
                  
                  
                     
                         7 657 750
                     
                  
                  
                     
                        2 326 119 333
                     
                  
                  
                     
                         145 861 068
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         3 159 247
                     
                  
                  
                     
                         193 962 422
                     
                  
                  
                     
                         3 369 863
                     
                  
                  
                     
                         206 893 251
                     
                  
                  
                     
                         13 141 445
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         12 556 066
                     
                  
                  
                     
                         495 366 809
                     
                  
                  
                     
                         13 393 137
                     
                  
                  
                     
                         528 391 263
                     
                  
                  
                     
                         33 861 525
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                          56 250
                     
                  
                  
                     
                         117 680 528
                     
                  
                  
                     
                          60 000
                     
                  
                  
                     
                         125 525 897
                     
                  
                  
                     
                         7 849 119
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                          779 026
                     
                  
                  
                     
                         124 903 005
                     
                  
                  
                     
                          830 962
                     
                  
                  
                     
                         133 229 871
                     
                  
                  
                     
                         8 378 802
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         62 685 963
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         66 865 027
                     
                  
                  
                     
                         4 179 064
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         1 317 301
                     
                  
                  
                     
                         87 560 374
                     
                  
                  
                     
                         1 405 121
                     
                  
                  
                     
                         93 397 732
                     
                  
                  
                     
                         5 925 178
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                          728 991
                     
                  
                  
                     
                         124 345 170
                     
                  
                  
                     
                          777 590
                     
                  
                  
                     
                         132 634 848
                     
                  
                  
                     
                         8 338 277
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         2 569 427
                     
                  
                  
                     
                         501 505 841
                     
                  
                  
                     
                         2 740 723
                     
                  
                  
                     
                         534 939 563
                     
                  
                  
                     
                         33 605 018
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         9 488 734
                     
                  
                  
                     
                        2 973 243 555
                     
                  
                  
                     
                         10 121 317
                     
                  
                  
                     
                        3 171 459 791
                     
                  
                  
                     
                         198 848 819
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                         122 633 647
                     
                  
                  
                     
                        18 371 491 694
                     
                  
                  
                     
                         130 809 226
                     
                  
                  
                     
                        19 596 257 805
                     
                  
                  
                     
                        1 232 941 690
                     
                  
               
               3.2 Rate of call of the VAT-based resource
            
            
               According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for Germany, the Netherlands and Sweden has been fixed at 0.15 %.
            
            
               The impact of the new ORD has been calculated based on the forecasts included in the final budget 2015 (AB 8/2015), which corresponds to the amounts as adopted at the 163th meeting of the Advisory Committee  on Own Resources on 19 May 2015. These data are the latest available data for the VAT base for 2015.
            
            
               The revised VAT based own resource contributions taking into account the new rates are set out in the following table:
            
            
               Budgetary year 2015 (in EUR)
            
         
         
            
                     
                        Member State
                     
                  
                  
                     
                        1% of capped VAT base              
                             (as AB 8/2015)
                     
                  
                  
                     
                        1% of capped VAT base              
                           (capping GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2007
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2014
                     
                  
                  
                     
                        Difference in the VAT-based own resource contributions according to ORD 2014
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (2 x 4) - (1 x 3)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        1 706 142 000
                     
                  
                  
                     
                        1 706 142 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         198 876 547
                     
                  
                  
                     
                         198 876 547
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         647 411 520
                     
                  
                  
                     
                         647 411 520
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        1 009 757 767
                     
                  
                  
                     
                        1 009 757 767
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        12 589 972 422
                     
                  
                  
                     
                        12 589 972 422
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        -1 888 495 864
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         94 993 380
                     
                  
                  
                     
                         94 993 380
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         716 534 000
                     
                  
                  
                     
                         716 534 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         721 214 000
                     
                  
                  
                     
                         721 214 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        4 426 469 500
                     
                  
                  
                     
                        4 426 469 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        9 641 876 785
                     
                  
                  
                     
                        9 641 876 785
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         207 350 832
                     
                  
                  
                     
                         209 496 947
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          643 834
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        5 678 630 500
                     
                  
                  
                     
                        5 678 630 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         81 024 000
                     
                  
                  
                     
                         84 002 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          893 550
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         89 467 685
                     
                  
                  
                     
                         89 467 685
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         141 763 284
                     
                  
                  
                     
                         141 763 284
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         151 384 000
                     
                  
                  
                     
                         151 741 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          107 100
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         424 456 952
                     
                  
                  
                     
                         424 456 952
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         39 736 868
                     
                  
                  
                     
                         39 998 618
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          78 525
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        2 656 093 000
                     
                  
                  
                     
                        2 656 093 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 398 413 950
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        1 499 133 500
                     
                  
                  
                     
                        1 499 133 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        1 673 268 277
                     
                  
                  
                     
                        1 673 268 277
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         785 527 000
                     
                  
                  
                     
                         785 527 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         545 644 129
                     
                  
                  
                     
                         545 644 129
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         183 458 000
                     
                  
                  
                     
                         186 363 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          871 500
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         260 067 500
                     
                  
                  
                     
                         260 067 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         913 380 000
                     
                  
                  
                     
                         913 380 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        1 871 874 481
                     
                  
                  
                     
                        1 871 874 481
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 280 781 172
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        11 122 338 554
                     
                  
                  
                     
                        11 122 338 554
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        60 077 846 483
                     
                  
                  
                     
                        60 086 494 848
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -2 565 096 477
                     
                  
               
               3.3 Gross reductions in their annual GNI-bassed contributions for Denmark, the Netherlands, Sweden and Austria
            
            
               According to ORD 2014, Denmark, the Netherlands, Sweden and Austria are entitled to a gross reduction in their annual GNI-based contributions of respectively EUR 130 million, EUR 695 million, EUR 185 million and EUR 20 million in 2011 prices adjusted to current prices by applying the GDP deflator for the EU expressed in Euro.
            
            
               The following table provides an overview of the gross reductions and their financing.
            
            
               Budgetary year 2015 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        Gross reduction
                     
                  
                  
                     
                        Percentage share of GNI base
                     
                  
                  
                     
                        GNI key applied to the gross reduction
                     
                  
                  
                     
                        Financing of the reduction in favour of Denmark, Netherlands, Austria and Sweden
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4) = (1 + 3)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        2,89%
                     
                  
                  
                     
                         31 580 047
                     
                  
                  
                     
                         31 580 047
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,29%
                     
                  
                  
                     
                         3 153 538
                     
                  
                  
                     
                         3 153 538
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,04%
                     
                  
                  
                     
                         11 381 855
                     
                  
                  
                     
                         11 381 855
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        - 138 079 013
                     
                  
                  
                     
                        1,89%
                     
                  
                  
                     
                         20 706 540
                     
                  
                  
                     
                        - 117 372 473
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        21,43%
                     
                  
                  
                     
                         234 414 561
                     
                  
                  
                     
                         234 414 561
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,14%
                     
                  
                  
                     
                         1 504 288
                     
                  
                  
                     
                         1 504 288
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,18%
                     
                  
                  
                     
                         12 894 883
                     
                  
                  
                     
                         12 894 883
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,24%
                     
                  
                  
                     
                         13 588 185
                     
                  
                  
                     
                         13 588 185
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        7,57%
                     
                  
                  
                     
                         82 793 953
                     
                  
                  
                     
                         82 793 953
                     
                  
               
                     
                        France
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        15,46%
                     
                  
                  
                     
                         169 094 348
                     
                  
                  
                     
                         169 094 348
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,29%
                     
                  
                  
                     
                         3 184 492
                     
                  
                  
                     
                         3 184 492
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        11,36%
                     
                  
                  
                     
                         124 246 094
                     
                  
                  
                     
                         124 246 094
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,12%
                     
                  
                  
                     
                         1 276 893
                     
                  
                  
                     
                         1 276 893
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,17%
                     
                  
                  
                     
                         1 880 067
                     
                  
                  
                     
                         1 880 067
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,25%
                     
                  
                  
                     
                         2 770 147
                     
                  
                  
                     
                         2 770 147
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,21%
                     
                  
                  
                     
                         2 306 563
                     
                  
                  
                     
                         2 306 563
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,73%
                     
                  
                  
                     
                         7 947 801
                     
                  
                  
                     
                         7 947 801
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,06%
                     
                  
                  
                     
                          608 005
                     
                  
                  
                     
                          608 005
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        - 738 191 649
                     
                  
                  
                     
                        4,67%
                     
                  
                  
                     
                         51 084 321
                     
                  
                  
                     
                        - 687 107 328
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        - 21 242 925
                     
                  
                  
                     
                        2,33%
                     
                  
                  
                     
                         25 440 242
                     
                  
                  
                     
                         4 197 317
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        2,82%
                     
                  
                  
                     
                         30 878 890
                     
                  
                  
                     
                         30 878 890
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,22%
                     
                  
                  
                     
                         13 299 627
                     
                  
                  
                     
                         13 299 627
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,06%
                     
                  
                  
                     
                         11 599 727
                     
                  
                  
                     
                         11 599 727
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,26%
                     
                  
                  
                     
                         2 856 470
                     
                  
                  
                     
                         2 856 470
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        0,52%
                     
                  
                  
                     
                         5 697 789
                     
                  
                  
                     
                         5 697 789
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        1,44%
                     
                  
                  
                     
                         15 722 817
                     
                  
                  
                     
                         15 722 817
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        - 196 497 058
                     
                  
                  
                     
                        3,12%
                     
                  
                  
                     
                         34 115 841
                     
                  
                  
                     
                        - 162 381 217
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        16,27%
                     
                  
                  
                     
                         177 982 661
                     
                  
                  
                     
                         177 982 661
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        -1 094 010 645
                     
                  
                  
                     
                        100,00%
                     
                  
                  
                     
                        1 094 010 645
                     
                  
                  
                     
                        0
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        EU GDP price deflator, in EUR, (spring 2014 economic forecast) :
                           (a) 2011 EU27 = 107,6804 / (b) 2013 EU27 = 111,0466
                           (c) 2013 EU28 = 111,0822 / (d) 2015 EU28 = 114,4090
                     
                  
               
                     
                        Lump-sum for Netherlands: in 2015 prices:
                           695 000 000 EUR x [ (b/a) x (d/c) ] = 738 191 649 EUR
                     
                  
               
                     
                        Lump-sum for Sweden: in 2015 prices:                
                           185 000 000 EUR x [ (b/a) x (d/c) ] = 196 497 058 EUR
                     
                  
               
                     
                        Lump-sum for Denmark: in 2015 prices:                
                           130 000 000 EUR x [ (b/a) x (d/c) ] = 138 079 013 EUR
                     
                  
               
                     
                        Lump-sum for Austria: in 2015 prices:                
                           20 000 000 EUR x [ (b/a) x (d/c) ] = 21 242 925 EUR
                     
                  
               
               3.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
            
               In 2015 budget (AB 6/2015), the 2014 correction was budgeted as well as updates of the 2013 and 2012 correction and the definitive amount of the 2011 correction. The entry into force of ORD 2014 has no impact on the calculation or financing of the 2012 and 2011. It does have an impact on the financing of the 2013 correction (as explained in the section 2.4 of this explanatory memorandum) and on the amount and financing of the 2014 correction.
            
            
               3.4.1 
                     Update of the financing of the 2013 correction
            
            
               The 2nd update of the 2013 UK correction budgeted in AB 6/2015 amounted to EUR 5 923 047 619, which corresponded to an increase of EUR 380 865 288 compared to the 1st update of the 2013 correction budgeted in 2014. This difference was budgeted in chapter 36 of the 2015 budget. 
            
            
               As explained in section 2.4 above, the calculation of the amount does not change but the financing key is updated using the 2014 GNI based on ESA 2010. The revised financing of the difference between the 2nd update and 1st update of the 2013 correction as budgeted in AB 6/2015 is set out in the following table:
            
            
                     
                        Member State
                     
                  
                  
                     
                        2013 UK correction 
                     
                     
                        (2nd update) financing as in AB 6/2015
                     
                  
                  
                     
                        2013 UK correction 
                     
                     
                        (2nd update) 
                     
                     
                        financing based on the latest available 2014 GNI ESA 2010
                     
                  
                  
                     
                        Difference in the financing of the 2nd update of the 2013 correction
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (2) - (1)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         21 086 719
                     
                  
                  
                     
                         17 815 696
                     
                  
                  
                     
                        - 3 271 023
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         2 638 709
                     
                  
                  
                     
                          722 049
                     
                  
                  
                     
                        - 1 916 660
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         8 452 106
                     
                  
                  
                     
                         7 620 824
                     
                  
                  
                     
                        -  831 282
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         10 531 440
                     
                  
                  
                     
                         12 312 212
                     
                  
                  
                     
                         1 780 772
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         23 687 365
                     
                  
                  
                     
                         22 876 369
                     
                  
                  
                     
                        -  810 996
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         1 123 952
                     
                  
                  
                     
                          576 198
                     
                  
                  
                     
                        -  547 754
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         12 880 201
                     
                  
                  
                     
                         4 469 479
                     
                  
                  
                     
                        - 8 410 722
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         5 940 696
                     
                  
                  
                     
                         8 922 693
                     
                  
                  
                     
                         2 981 997
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         57 278 112
                     
                  
                  
                     
                         59 506 591
                     
                  
                  
                     
                         2 228 479
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         96 456 818
                     
                  
                  
                     
                         104 261 812
                     
                  
                  
                     
                         7 804 994
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         1 527 600
                     
                  
                  
                     
                         2 013 897
                     
                  
                  
                     
                          486 297
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         65 379 144
                     
                  
                  
                     
                         77 194 912
                     
                  
                  
                     
                         11 815 768
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         1 558 619
                     
                  
                  
                     
                          812 662
                     
                  
                  
                     
                        -  745 957
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                          572 289
                     
                  
                  
                     
                         1 258 569
                     
                  
                  
                     
                          686 280
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         1 804 672
                     
                  
                  
                     
                         1 091 889
                     
                  
                  
                     
                        -  712 783
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        -  688 281
                     
                  
                  
                     
                        -  849 381
                     
                  
                  
                     
                        -  161 100
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         5 678 759
                     
                  
                  
                     
                         2 680 782
                     
                  
                  
                     
                        - 2 997 977
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                          754 325
                     
                  
                  
                     
                          389 522
                     
                  
                  
                     
                        -  364 803
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         8 532 126
                     
                  
                  
                     
                         4 537 456
                     
                  
                  
                     
                        - 3 994 670
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         1 859 547
                     
                  
                  
                     
                         2 957 729
                     
                  
                  
                     
                         1 098 182
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         19 604 131
                     
                  
                  
                     
                         18 664 337
                     
                  
                  
                     
                        -  939 794
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         9 472 101
                     
                  
                  
                     
                         7 965 935
                     
                  
                  
                     
                        - 1 506 166
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         8 755 802
                     
                  
                  
                     
                         7 479 837
                     
                  
                  
                     
                        - 1 275 965
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         2 200 336
                     
                  
                  
                     
                         1 320 065
                     
                  
                  
                     
                        -  880 271
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         2 943 154
                     
                  
                  
                     
                         3 212 703
                     
                  
                  
                     
                          269 549
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         8 548 776
                     
                  
                  
                     
                         8 838 302
                     
                  
                  
                     
                          289 526
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         2 286 070
                     
                  
                  
                     
                         2 212 149
                     
                  
                  
                     
                        -  73 921
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        - 380 865 288
                     
                  
                  
                     
                        - 380 865 288
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
               3.4.2 
                     Update of the amount and financing of the 2014 correction
            
            
               The ORD 2014 does not change the rules for the calculation of the UK correction. However, the retroactive impact of the changes for different types of the own resources affects the amount calculated in the following way:
            
            
               Decrease of collection costs of Traditional Own Resources from 25% to 20%: the change is neutralised via the calculation of the “TOR windfall gains”;
            
            
               Reduced VAT call rates (0,15% instead of 0,30%) for Germany, the Netherlands and Sweden as well as the impact of the use of ESA 2010 for the GNI resource is neutralised via the “UK advantage”.
            
            
               The amount of the 2014 UK correction needs to be recalculated to take these changes into account. The table below presents the calculation of the 1st update of the 2014 correction as included in the AB 6/2015 and its update based on the 2014 ORD rules:
            
            
                     
                  
                  
                     
                        2014 UK correction
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        1st update
                     
                     
                        2007 ORD
                     
                     
                        AB 6/2015
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        1st update
                     
                     
                        2014 ORD
                     
                     
                        DAB 5/2016
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        17.7333%
                     
                  
                  
                     
                        17.7333%
                     
                  
                  
                     
                        + 0.0000%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        7.3956%
                     
                  
                  
                     
                        7.3956%
                     
                  
                  
                     
                        + 0.0000%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        10.3377%
                     
                  
                  
                     
                        10.3377%
                     
                  
                  
                     
                        + 0.0000%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        128 742 225 549
                     
                  
                  
                     
                        128 742 225 549
                     
                  
                  
                     
                        + 0
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                     
                  
                  
                     
                        33 471 514 270
                     
                  
                  
                     
                        33 471 514 270
                     
                  
                  
                     
                        + 0
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        95 270 711 279
                     
                  
                  
                     
                        95 270 711 279
                     
                  
                  
                     
                        + 0
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        6 500 187 311
                     
                  
                  
                     
                        6 500 187 311
                     
                  
                  
                     
                        + 0
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        1 992 582 801
                     
                  
                  
                     
                        1 674 669 519
                     
                  
                  
                     
                        + 317 913 282
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        4 507 604 510
                     
                  
                  
                     
                        4 825 517 792
                     
                  
                  
                     
                        - 317 913 282
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        -36 554 387
                     
                  
                  
                     
                        - 24 325 473
                     
                  
                  
                     
                        - 12 228 915
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        4 544 158 897
                     
                  
                  
                     
                        4 849 843 265
                     
                  
                  
                     
                         - 305 684 368
                     
                  
               
            
               The updated amount of the 2014 correction shall be financed using the 2015 GNI based on ESA 2010 used for the financing of the 2015 budget. The table below sets out the difference between the financing of the 1st update of the 2014 UK correction as included in chapter 15 of AB 6/2015 and its revision based on the 2014 ORD rules and 2015 GNI based on ESA 2010:
               
         
         
            
                     
                        Member State
                     
                  
                  
                     
                        2014 UK correction 
                     
                     
                        (1st  update) financing as in AB 6/2015
                     
                     
                        (1st update) financing as in AB 6/2015
                     
                     
                  
                  
                     
                        Revised 2014 UK correction 
                     
                     
                        (1st update) 
                     
                     
                        financing based on the latest available 2015 GNI ESA 2010
                     
                     
                        (1st update) financing based on the latest available 2015 GNI ESA 2010
                     
                  
                  
                     
                        Difference in the financing of the 1st  update of the 2014 correction
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (2) - (1)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         227 330 088
                     
                  
                  
                     
                         242 980 185
                     
                  
                  
                     
                         15 650 097
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         23 176 845
                     
                  
                  
                     
                         24 263 655
                     
                  
                  
                     
                         1 086 810
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         80 365 439
                     
                  
                  
                     
                         87 573 185
                     
                  
                  
                     
                         7 207 746
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         151 269 379
                     
                  
                  
                     
                         159 318 284
                     
                  
                  
                     
                         8 048 905
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         290 405 953
                     
                  
                  
                     
                         310 272 693
                     
                  
                  
                     
                         19 866 740
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         11 012 215
                     
                  
                  
                     
                         11 574 147
                     
                  
                  
                     
                          561 932
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         90 230 685
                     
                  
                  
                     
                         99 214 579
                     
                  
                  
                     
                         8 983 894
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         98 844 865
                     
                  
                  
                     
                         104 548 918
                     
                  
                  
                     
                         5 704 053
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         602 682 406
                     
                  
                  
                     
                         637 025 341
                     
                  
                  
                     
                         34 342 935
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        1 219 446 279
                     
                  
                  
                     
                        1 301 029 618
                     
                  
                  
                     
                         81 583 339
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         23 306 875
                     
                  
                  
                     
                         24 501 813
                     
                  
                  
                     
                         1 194 938
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         886 982 795
                     
                  
                  
                     
                         955 962 457
                     
                  
                  
                     
                         68 979 662
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         9 107 348
                     
                  
                  
                     
                         9 824 552
                     
                  
                  
                     
                          717 204
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         13 822 068
                     
                  
                  
                     
                         14 465 432
                     
                  
                  
                     
                          643 364
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         20 443 703
                     
                  
                  
                     
                         21 313 802
                     
                  
                  
                     
                          870 099
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         17 016 030
                     
                  
                  
                     
                         17 746 939
                     
                  
                  
                     
                          730 909
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         57 819 847
                     
                  
                  
                     
                         61 151 210
                     
                  
                  
                     
                         3 331 363
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         4 466 547
                     
                  
                  
                     
                         4 678 057
                     
                  
                  
                     
                          211 510
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         63 786 269
                     
                  
                  
                     
                         67 615 551
                     
                  
                  
                     
                         3 829 282
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         30 994 726
                     
                  
                  
                     
                         33 672 876
                     
                  
                  
                     
                         2 678 150
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         224 653 059
                     
                  
                  
                     
                         237 585 414
                     
                  
                  
                     
                         12 932 355
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         96 042 290
                     
                  
                  
                     
                         102 328 723
                     
                  
                  
                     
                         6 286 433
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         85 286 224
                     
                  
                  
                     
                         89 249 513
                     
                  
                  
                     
                         3 963 289
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         20 621 247
                     
                  
                  
                     
                         21 977 979
                     
                  
                  
                     
                         1 356 732
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         41 436 080
                     
                  
                  
                     
                         43 839 382
                     
                  
                  
                     
                         2 403 302
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         111 965 875
                     
                  
                  
                     
                         120 973 003
                     
                  
                  
                     
                         9 007 128
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         41 643 760
                     
                  
                  
                     
                         45 155 957
                     
                  
                  
                     
                         3 512 197
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        -4 544 158 897
                     
                  
                  
                     
                        -4 849 843 265
                     
                  
                  
                     
                        - 305 684 368
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
               3.5 Impact on the GNI-based own resource contribution for 2015
            
            
               The impact of the new ORD will be calculated based on the forecasts included in the final budget 2015 (AB 8/2015), which corresponds to the 2015 ESA 95 amounts as adopted at the 163th meeting of the Advisory Committee on Own Resources on 19 May 2015. These data are the latest available data for the GNI base for 2015.
            
            
               As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 January 2014 onwards on the basis of ESA 2010 data instead of the ESA 95, the amounts were updated to incorporate this effect.
            
            
               By implementing the new rules regarding the new rate of the collection costs, the reduced VAT call rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, the amount of own resources other than GNI decreased by EUR 1 332 154 787.
            
            
               In order to respect the principle of equilibrium applicable to the budget of the European Union, the uniform rate to be applied to the sum of all Member States ' GNI has to be recalculated taken into account all other revenue.
            
            
               The recalculated uniform rate for the GNI-based own resource is fixed as follows:
            
            
               Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total amount net amount of TOR – VAT-based own resource contributions) / 1 % of GNI
            
            
               Uniform rate: 
            
            
               = 141 280 422 939 – 11 613 299 265 – 19 727 067 031 – 15 458 257 469) /143 942 523 619
            
            
               = 0,656385596129209 %
            
            
               The revised GNI-based own resources contributions considering the new uniform rate are set out in the following table:
            
            
               Budgetary year 2015 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of GNI base
                           (as in AB 8/2015 GNI ESA 95)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2007 
                     
                  
                  
                     
                        1% of GNI base                 (GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2014 (updated real figures)
                     
                  
                  
                     
                        Difference in the GNI
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3 x 4) - (1 x 2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        4 044 908 000
                     
                  
                  
                     
                        0,663738214086567
                     
                  
                  
                     
                        4 155 089 000
                     
                  
                  
                     
                        0,656385596129209
                     
                  
                  
                     
                         42 580 558
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         412 388 025
                     
                  
                  
                     
                  
                  
                     
                         414 921 260
                     
                  
                  
                     
                  
                  
                     
                        - 1 369 352
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                        1 429 950 658
                     
                  
                  
                     
                  
                  
                     
                        1 497 547 539
                     
                  
                  
                     
                  
                  
                     
                         33 855 738
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        2 691 551 852
                     
                  
                  
                     
                  
                  
                     
                        2 724 426 484
                     
                  
                  
                     
                  
                  
                     
                         1 788 483
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        29 998 426 500
                     
                  
                  
                     
                  
                  
                     
                        30 842 683 000
                     
                  
                  
                     
                  
                  
                     
                         333 590 835
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         195 941 500
                     
                  
                  
                     
                  
                  
                     
                         197 924 000
                     
                  
                  
                     
                  
                  
                     
                        -  139 398
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        1 605 484 000
                     
                  
                  
                     
                  
                  
                     
                        1 696 621 500
                     
                  
                  
                     
                  
                  
                     
                         48 016 832
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                        1 758 757 000
                     
                  
                  
                     
                  
                  
                     
                        1 787 841 500
                     
                  
                  
                     
                  
                  
                     
                         6 159 179
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        10 723 591 000
                     
                  
                  
                     
                  
                  
                     
                        10 893 468 500
                     
                  
                  
                     
                  
                  
                     
                         32 658 676
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        21 697 735 000
                     
                  
                  
                     
                  
                  
                     
                        22 248 291 000
                     
                  
                  
                     
                  
                  
                     
                         201 841 872
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         414 701 663
                     
                  
                  
                     
                  
                  
                     
                         418 993 894
                     
                  
                  
                     
                  
                  
                     
                        -  231 784
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        15 782 177 500
                     
                  
                  
                     
                  
                  
                     
                        16 347 461 000
                     
                  
                  
                     
                  
                  
                     
                         255 003 626
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         162 048 000
                     
                  
                  
                     
                  
                  
                     
                         168 005 000
                     
                  
                  
                     
                  
                  
                     
                         2 718 612
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         245 937 500
                     
                  
                  
                     
                  
                  
                     
                         247 366 500
                     
                  
                  
                     
                  
                  
                     
                        -  870 309
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         363 756 951
                     
                  
                  
                     
                  
                  
                     
                         364 477 236
                     
                  
                  
                     
                  
                  
                     
                        - 2 201 781
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         302 768 000
                     
                  
                  
                     
                  
                  
                     
                         303 482 000
                     
                  
                  
                     
                  
                  
                     
                        - 1 757 479
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                        1 028 794 578
                     
                  
                  
                     
                  
                  
                     
                        1 045 717 869
                     
                  
                  
                     
                  
                  
                     
                         3 543 871
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         79 473 735
                     
                  
                  
                     
                  
                  
                     
                         79 997 235
                     
                  
                  
                     
                  
                  
                     
                        -  240 722
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        6 589 010 000
                     
                  
                  
                     
                  
                  
                     
                        6 721 329 500
                     
                  
                  
                     
                  
                  
                     
                         38 406 141
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        3 201 701 000
                     
                  
                  
                     
                  
                  
                     
                        3 347 255 000
                     
                  
                  
                     
                  
                  
                     
                         71 998 665
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        3 997 275 344
                     
                  
                  
                     
                  
                  
                     
                        4 062 835 580
                     
                  
                  
                     
                  
                  
                     
                         13 642 356
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                        1 708 890 500
                     
                  
                  
                     
                  
                  
                     
                        1 749 875 000
                     
                  
                  
                     
                  
                  
                     
                         14 336 816
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                        1 517 506 692
                     
                  
                  
                     
                  
                  
                     
                        1 526 213 639
                     
                  
                  
                     
                  
                  
                     
                        - 5 442 533
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         366 916 000
                     
                  
                  
                     
                  
                  
                     
                         375 835 000
                     
                  
                  
                     
                  
                  
                     
                         3 156 510
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         737 276 500
                     
                  
                  
                     
                  
                  
                     
                         749 676 500
                     
                  
                  
                     
                  
                  
                     
                         2 718 269
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                        1 992 220 500
                     
                  
                  
                     
                  
                  
                     
                        2 068 702 000
                     
                  
                  
                     
                  
                  
                     
                         35 553 318
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        4 301 727 510
                     
                  
                  
                     
                  
                  
                     
                        4 488 731 715
                     
                  
                  
                     
                  
                  
                     
                         91 117 908
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        22 990 023 751
                     
                  
                  
                     
                  
                  
                     
                        23 417 755 168
                     
                  
                  
                     
                  
                  
                     
                         111 719 880
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        140 340 939 259
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        143 942 523 619
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        1 332 154 787
                     
                  
               
               3.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2015
            
            
               The following summary table shows for 2015 the global impact of the implementation of ORD 2014.  This global impact is the result of the sum of the amendments related to the new rate of collection costs, the reduced VAT call rate for some Member States, the use of ESA 2010 data for GNI, the gross reduction in the annual GNI-based contribution for Denmark, the Netherlands, Austria and Sweden and the revised financing of the 2nd update of the 2013 UK correction and revised amount and financing of the 1st update of the 2014 UK correction.
            
            
                     
                        Retroactive impact of the new ORD for the 2015 budget (AB 8/2015)
                     
                  
               
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Member States
                        (amounts in EUR)
                     
                  
                  
                     
                        Gross impact of decrease of TOR collection costs from 25% to 20% 
                     
                  
                  
                     
                        Gross impact of reduced VAT-based call rates for DE, NL and SE 
                     
                  
                  
                     
                        GNI reduction in favour of Netherlands, Sweden, Denmark and Austria (net impact)
                     
                  
                  
                     
                        Impact of changes in GNI for the financing of the updated amount of the 2013 UK correction and the revised amount and financing of the &2014 UKUnited Kingdom correction
                     
                  
                  
                     
                        Net impact of all changes for GNI resource (lower TOR collectioncollecion costs, reduced VAT call rates, ESA 2010)
                     
                  
                  
                     
                        Impact of the introduction of the new ORD on total own resources for 2015
                     
                  
               
                     
                         
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5)
                     
                  
                  
                     
                        (6) = (1 to 5)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         118 587 022
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         31 580 047
                     
                  
                  
                     
                         12 379 074
                     
                  
                  
                     
                         42 580 558
                     
                  
                  
                     
                         205 126 701
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         3 989 718
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         3 153 538
                     
                  
                  
                     
                        -  829 850
                     
                  
                  
                     
                        - 1 369 352
                     
                  
                  
                     
                         4 944 054
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         14 927 096
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         11 381 855
                     
                  
                  
                     
                         6 376 464
                     
                  
                  
                     
                         33 855 738
                     
                  
                  
                     
                         66 541 153
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         22 084 110
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        - 117 372 473
                     
                  
                  
                     
                         9 829 677
                     
                  
                  
                     
                         1 788 483
                     
                  
                  
                     
                        - 83 670 203
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         256 136 541
                     
                  
                  
                     
                        -1 888 495 864
                     
                  
                  
                     
                         234 414 561
                     
                  
                  
                     
                         19 055 744
                     
                  
                  
                     
                         333 590 835
                     
                  
                  
                     
                        -1 045 298 183
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         1 686 538
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         1 504 288
                     
                  
                  
                     
                          14 178
                     
                  
                  
                     
                        -  139 398
                     
                  
                  
                     
                         3 065 606
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         18 728 360
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         12 894 883
                     
                  
                  
                     
                          573 172
                     
                  
                  
                     
                         48 016 832
                     
                  
                  
                     
                         80 213 247
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         9 145 004
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 588 185
                     
                  
                  
                     
                         8 686 050
                     
                  
                  
                     
                         6 159 179
                     
                  
                  
                     
                         37 578 418
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         87 798 268
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         82 793 953
                     
                  
                  
                     
                         36 571 414
                     
                  
                  
                     
                         32 658 676
                     
                  
                  
                     
                         239 822 311
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         106 245 910
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         169 094 348
                     
                  
                  
                     
                         89 388 333
                     
                  
                  
                     
                         201 841 872
                     
                  
                  
                     
                         566 570 463
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         2 676 669
                     
                  
                  
                     
                          643 834
                     
                  
                  
                     
                         3 184 492
                     
                  
                  
                     
                         1 681 235
                     
                  
                  
                     
                        -  231 784
                     
                  
                  
                     
                         7 954 446
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         112 581 381
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         124 246 094
                     
                  
                  
                     
                         80 795 430
                     
                  
                  
                     
                         255 003 626
                     
                  
                  
                     
                         572 626 531
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         1 222 893
                     
                  
                  
                     
                          893 550
                     
                  
                  
                     
                         1 276 893
                     
                  
                  
                     
                        -  28 753
                     
                  
                  
                     
                         2 718 612
                     
                  
                  
                     
                         6 083 195
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         1 980 878
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         1 880 067
                     
                  
                  
                     
                         1 329 644
                     
                  
                  
                     
                        -  870 309
                     
                  
                  
                     
                         4 320 280
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         4 924 436
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         2 770 147
                     
                  
                  
                     
                          157 316
                     
                  
                  
                     
                        - 2 201 781
                     
                  
                  
                     
                         5 650 118
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         1 098 788
                     
                  
                  
                     
                          107 100
                     
                  
                  
                     
                         2 306 563
                     
                  
                  
                     
                          569 809
                     
                  
                  
                     
                        - 1 757 479
                     
                  
                  
                     
                         2 324 781
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         8 352 683
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         7 947 801
                     
                  
                  
                     
                          333 386
                     
                  
                  
                     
                         3 543 871
                     
                  
                  
                     
                         20 177 741
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                          787 080
                     
                  
                  
                     
                          78 525
                     
                  
                  
                     
                          608 005
                     
                  
                  
                     
                        -  153 293
                     
                  
                  
                     
                        -  240 722
                     
                  
                  
                     
                         1 079 595
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         145 861 068
                     
                  
                  
                     
                        - 398 413 950
                     
                  
                  
                     
                        - 687 107 328
                     
                  
                  
                     
                        -  165 388
                     
                  
                  
                     
                         38 406 141
                     
                  
                  
                     
                        - 901 419 457
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         13 141 445
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         4 197 317
                     
                  
                  
                     
                         3 776 332
                     
                  
                  
                     
                         71 998 665
                     
                  
                  
                     
                         93 113 759
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         33 861 525
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         30 878 890
                     
                  
                  
                     
                         11 992 561
                     
                  
                  
                     
                         13 642 356
                     
                  
                  
                     
                         90 375 332
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         7 849 119
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 299 627
                     
                  
                  
                     
                         4 780 267
                     
                  
                  
                     
                         14 336 816
                     
                  
                  
                     
                         40 265 829
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         8 378 802
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         11 599 727
                     
                  
                  
                     
                         2 687 324
                     
                  
                  
                     
                        - 5 442 533
                     
                  
                  
                     
                         17 223 320
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         4 179 064
                     
                  
                  
                     
                          871 500
                     
                  
                  
                     
                         2 856 470
                     
                  
                  
                     
                          476 461
                     
                  
                  
                     
                         3 156 510
                     
                  
                  
                     
                         11 540 005
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         5 925 178
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         5 697 789
                     
                  
                  
                     
                         2 672 851
                     
                  
                  
                     
                         2 718 269
                     
                  
                  
                     
                         17 014 087
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         8 338 277
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         15 722 817
                     
                  
                  
                     
                         9 296 654
                     
                  
                  
                     
                         35 553 318
                     
                  
                  
                     
                         68 911 066
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         33 605 018
                     
                  
                  
                     
                        - 280 781 172
                     
                  
                  
                     
                        - 162 381 217
                     
                  
                  
                     
                         3 438 276
                     
                  
                  
                     
                         91 117 908
                     
                  
                  
                     
                        - 315 001 187
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         198 848 819
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         177 982 661
                     
                  
                  
                     
                        - 305 684 368
                     
                  
                  
                     
                         111 719 880
                     
                  
                  
                     
                         182 866 992
                     
                  
               
                     
                        Total  
                     
                  
                  
                     
                        1 232 941 690
                     
                  
                  
                     
                        -2 565 096 477
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        1 332 154 787
                     
                  
                  
                     
                        0
                     
                  
               
               4. Budgetary year 2016: retroactive impact of ord 2014
            
            
               The retroactive impact is calculated using the same methodology as for 2014 and is based on the latest available data for each type of own resource. 
            
            
               4.1 Decrease in collection costs of Traditional Own Resources (TOR)
            
         
         
            
               The TOR figures included in DAB 4/2016 were forecasts taking into account the 25 % collection costs and correspond to the amounts as adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016. These amounts were updated for the collection costs of 20 % for the calculation of the retroactive impact. 
            
            
               The following table provides an overview of the impact of the decreased collection costs:
            
            
               Budgetary year 2016 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        ACOR May 2016 forecast amount of sugar levies collected at 25%
                     
                  
                  
                     
                        ACOR May forecast amount of custom duties collected at 25%
                     
                  
                  
                     
                        ACOR May 2016 forecast amount of sugar levies collected at 20%
                     
                  
                  
                     
                        ACOR May 2016 forecast amount of custom duties collected at 20%
                     
                  
                  
                     
                        Difference in collection costs 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3+4) - (1+2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         6 600 000
                     
                  
                  
                     
                        1 860 800 000
                     
                  
                  
                     
                         7 000 000
                     
                  
                  
                     
                        1 984 800 000
                     
                  
                  
                     
                         124 400 000
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                          400 000
                     
                  
                  
                     
                         61 000 000
                     
                  
                  
                     
                          400 000
                     
                  
                  
                     
                         65 100 000
                     
                  
                  
                     
                         4 100 000
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         3 400 000
                     
                  
                  
                     
                         235 000 000
                     
                  
                  
                     
                         3 600 000
                     
                  
                  
                     
                         250 600 000
                     
                  
                  
                     
                         15 800 000
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         3 400 000
                     
                  
                  
                     
                         357 400 000
                     
                  
                  
                     
                         3 600 000
                     
                  
                  
                     
                         381 200 000
                     
                  
                  
                     
                         24 000 000
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         26 300 000
                     
                  
                  
                     
                        3 867 100 000
                     
                  
                  
                     
                         28 100 000
                     
                  
                  
                     
                        4 124 900 000
                     
                  
                  
                     
                         259 600 000
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         26 100 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         27 800 000
                     
                  
                  
                     
                         1 700 000
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         295 000 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         314 600 000
                     
                  
                  
                     
                         19 600 000
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         1 400 000
                     
                  
                  
                     
                         141 600 000
                     
                  
                  
                     
                         1 500 000
                     
                  
                  
                     
                         151 000 000
                     
                  
                  
                     
                         9 500 000
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         4 700 000
                     
                  
                  
                     
                        1 340 500 000
                     
                  
                  
                     
                         5 000 000
                     
                  
                  
                     
                        1 429 900 000
                     
                  
                  
                     
                         89 700 000
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         30 900 000
                     
                  
                  
                     
                        1 572 000 000
                     
                  
                  
                     
                         33 000 000
                     
                  
                  
                     
                        1 676 800 000
                     
                  
                  
                     
                         106 900 000
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         1 700 000
                     
                  
                  
                     
                         41 200 000
                     
                  
                  
                     
                         1 900 000
                     
                  
                  
                     
                         44 000 000
                     
                  
                  
                     
                         3 000 000
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         4 700 000
                     
                  
                  
                     
                        1 715 100 000
                     
                  
                  
                     
                         5 000 000
                     
                  
                  
                     
                        1 829 400 000
                     
                  
                  
                     
                         114 600 000
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         18 300 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         19 600 000
                     
                  
                  
                     
                         1 300 000
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         30 400 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         32 400 000
                     
                  
                  
                     
                         2 000 000
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                          800 000
                     
                  
                  
                     
                         75 200 000
                     
                  
                  
                     
                          900 000
                     
                  
                  
                     
                         80 300 000
                     
                  
                  
                     
                         5 200 000
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         17 100 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         18 300 000
                     
                  
                  
                     
                         1 200 000
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         2 100 000
                     
                  
                  
                     
                         132 700 000
                     
                  
                  
                     
                         2 200 000
                     
                  
                  
                     
                         141 600 000
                     
                  
                  
                     
                         9 000 000
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         11 800 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         12 600 000
                     
                  
                  
                     
                          800 000
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         7 200 000
                     
                  
                  
                     
                        2 260 300 000
                     
                  
                  
                     
                         7 700 000
                     
                  
                  
                     
                        2 411 000 000
                     
                  
                  
                     
                         151 200 000
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         3 200 000
                     
                  
                  
                     
                         201 100 000
                     
                  
                  
                     
                         3 400 000
                     
                  
                  
                     
                         214 500 000
                     
                  
                  
                     
                         13 600 000
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         12 800 000
                     
                  
                  
                     
                         516 000 000
                     
                  
                  
                     
                         13 700 000
                     
                  
                  
                     
                         550 400 000
                     
                  
                  
                     
                         35 300 000
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                          100 000
                     
                  
                  
                     
                         128 300 000
                     
                  
                  
                     
                          200 000
                     
                  
                  
                     
                         136 800 000
                     
                  
                  
                     
                         8 600 000
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                          900 000
                     
                  
                  
                     
                         128 900 000
                     
                  
                  
                     
                         1 000 000
                     
                  
                  
                     
                         137 500 000
                     
                  
                  
                     
                         8 700 000
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         65 100 000
                     
                  
                  
                     
                        —
                     
                  
                  
                     
                         69 500 000
                     
                  
                  
                     
                         4 400 000
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         1 300 000
                     
                  
                  
                     
                         90 900 000
                     
                  
                  
                     
                         1 400 000
                     
                  
                  
                     
                         96 900 000
                     
                  
                  
                     
                         6 100 000
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                          700 000
                     
                  
                  
                     
                         118 400 000
                     
                  
                  
                     
                          800 000
                     
                  
                  
                     
                         126 300 000
                     
                  
                  
                     
                         8 000 000
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         2 600 000
                     
                  
                  
                     
                         515 000 000
                     
                  
                  
                     
                         2 800 000
                     
                  
                  
                     
                         549 400 000
                     
                  
                  
                     
                         34 600 000
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         9 500 000
                     
                  
                  
                     
                        3 035 100 000
                     
                  
                  
                     
                         10 100 000
                     
                  
                  
                     
                        3 237 400 000
                     
                  
                  
                     
                         202 900 000
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                         124 700 000
                     
                  
                  
                     
                        18 857 400 000
                     
                  
                  
                     
                         133 300 000
                     
                  
                  
                     
                        20 114 600 000
                     
                  
                  
                     
                        1 265 800 000
                     
                  
               
               4.2 Rate of call of the VAT-based resource
            
            
               According to ORD 2014, the uniform rate of call of the VAT based resource is fixed at 0.30 % from 1 January 2014. However, for the period 2014-2020, the rate of call of the VAT based own resource for Germany, the Netherlands and Sweden has been fixed at 0.15 %.
            
            
               The impact of the new ORD has been calculated based on the forecasts included in DAB 4/2016, which corresponds to the 2016 amounts as adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016. These data are the latest available data for the VAT base for 2016.
            
            
               The revised VAT based own resource contributions taking into account the new rates are set out in the following table: 
            
            
               Budgetary year 2016 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of capped VAT base              
                             (as ACOR May 2016 forecast)
                     
                  
                  
                     
                        1% of capped VAT base              
                           (capping GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2007
                     
                  
                  
                     
                        Uniform rate of VAT-based own resource (in %) according to ORD 2014
                     
                  
                  
                     
                        Difference in the VAT-based own resource contributions according to ORD 2014
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (2 x 4) - (1 x 3)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        1 721 991 000
                     
                  
                  
                     
                        1 721 991 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         207 858 000
                     
                  
                  
                     
                         207 858 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         680 378 000
                     
                  
                  
                     
                         680 378 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        1 022 373 000
                     
                  
                  
                     
                        1 022 373 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        12 984 422 000
                     
                  
                  
                     
                        12 984 422 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        -1 947 663 300
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         102 276 500
                     
                  
                  
                     
                         102 808 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          159 450
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         809 088 000
                     
                  
                  
                     
                         809 088 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         759 264 000
                     
                  
                  
                     
                         759 264 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        4 723 052 000
                     
                  
                  
                     
                        4 723 052 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        9 712 577 000
                     
                  
                  
                     
                        9 712 577 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         217 754 000
                     
                  
                  
                     
                         219 249 500
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          448 650
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        6 088 296 000
                     
                  
                  
                     
                        6 088 296 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         86 934 500
                     
                  
                  
                     
                         86 271 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        -  199 050
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         98 291 000
                     
                  
                  
                     
                         98 291 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         151 049 000
                     
                  
                  
                     
                         151 049 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         174 375 000
                     
                  
                  
                     
                         175 076 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          210 300
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         433 908 000
                     
                  
                  
                     
                         433 908 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         45 390 000
                     
                  
                  
                     
                         45 653 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                          78 900
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        2 787 039 000
                     
                  
                  
                     
                        2 787 039 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 418 055 850
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        1 556 782 000
                     
                  
                  
                     
                        1 556 782 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        1 833 156 000
                     
                  
                  
                     
                        1 833 156 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         871 109 000
                     
                  
                  
                     
                         871 109 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         550 855 000
                     
                  
                  
                     
                         550 855 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         178 550 000
                     
                  
                  
                     
                         178 550 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         266 343 000
                     
                  
                  
                     
                         266 343 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         915 357 000
                     
                  
                  
                     
                         915 357 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        2 034 845 000
                     
                  
                  
                     
                        2 034 845 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.15
                     
                  
                  
                     
                        - 305 226 750
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        12 151 903 000
                     
                  
                  
                     
                        12 151 903 000
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0.30
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        63 165 216 000
                     
                  
                  
                     
                        63 167 543 500
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -2 670 247 650
                     
                  
               
               4.3 Gross reductions in their annual GNI-bassed contributions for Denmark, the Netherlands, Sweden and Austria
            
            
               According to ORD 2014, Denmark, the Netherlands, Sweden and Austria are entitled to a gross reduction in their annual GNI-based contributions of respectively EUR 130 million, EUR 695 million, EUR 185 million and EUR 10 million in 2011 prices adjusted to current prices by applying the GDP deflator for the EU expressed in Euro.
            
            
               The following table provides an overview of the gross reductions and their financing:
            
            
               Budgetary year 2016 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        Gross reduction
                     
                  
                  
                     
                        Percentage share of GNI base
                     
                     
                        (ESA 2010)
                     
                  
                  
                     
                        GNI key applied to the gross reduction
                     
                  
                  
                     
                        Financing of the reduction in favour of Denmark, Netherlands, Austria and Sweden
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (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
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        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
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        EU GDP price deflator, in EUR, (spring 2015 economic forecast) :
                     
                     
                        (a) 2011 EU27 = 101,2490 / (b) 2013 EU27 = 104,3831
                           (c) 2013 EU28 = 104,3687 / (d) 2016 EU28 = 110,9221
                     
                  
               
                     
                        Lump-sum for Netherlands: in 2016 prices:                
                           695 000 000 EUR x [ (b/a) x (d/c) ] = 761 503 777 EUR
                     
                  
               
                     
                        Lump-sum for Sweden: in 2016 prices:                
                           185 000 000 EUR x [ (b/a) x (d/c) ] = 202 702 444 EUR
                     
                  
               
                     
                        Lump-sum for Denmark: in 2016 prices:                
                           130 000 000 EUR x [ (b/a) x (d/c) ] = 142 439 555 EUR
                     
                  
               
                     
                        Lump-sum for Austria: in 2016 prices:                
                           10 000 000 EUR x [ (b/a) x (d/c) ] = 10 956 889 EUR
                     
                  
               
               4.4 Calculation of the correction mechanism in favour of the United Kingdom (UK correction)
            
            
               The DAB 4/2016 includes a first update of the 2015 UK correction, the difference between the 1st and 2nd update of the 2014 correction and a difference between the definitive amount of the 2012 correction and the amount previously budgeted. While the ORD 2014 has no impact on the calculation and budgeting of the 2012 correction, both 2014 and 2015 correction calculations need to be updated following the entry into force of the ORD 2014.
            
            
               4.4.1 
                     Update of the amount and financing of the 2014 correction
            
            
               The table below presents the calculation of the 1st update of the 2014 correction as presented in section 3.4.2 and its 2nd update based on the 2014 ORD rules. The difference between the first and second update of the 2014 UK correction (EUR 315 819 810) shall be budgeted in chapter 36.
            
            
                     
                  
                  
                     
                        2014 UK correction
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        1st  update
                     
                     
                        2014 ORD
                     
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        2nd update
                     
                     
                        2014 ORD
                     
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        17.7333%
                     
                  
                  
                     
                        17.4319%
                     
                  
                  
                     
                        -0.3014%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        7.3956%
                     
                  
                  
                     
                        7.4180%
                     
                  
                  
                     
                        0.0224%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        10.3377%
                     
                  
                  
                     
                        10.0139%
                     
                  
                  
                     
                        -0.3238%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        128 742 225 549
                     
                  
                  
                     
                        128 669 838 650
                     
                  
                  
                     
                        -72 386 900
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                     
                  
                  
                     
                        33 471 514 270
                     
                  
                  
                     
                        33 342 488 843
                     
                  
                  
                     
                        -129 025 427
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        95 270 711 279
                     
                  
                  
                     
                        95 327 349 807
                     
                  
                  
                     
                        56 638 527
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        6 500 187 311
                     
                  
                  
                     
                        6 300 352 079
                     
                  
                  
                     
                        -199 835 232
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        1 674 669 519
                     
                  
                  
                     
                        1 162 878 038
                     
                  
                  
                     
                        -511 791 481
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        4 825 517 792
                     
                  
                  
                     
                        5 137 474 040
                     
                  
                  
                     
                        311 956 248
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        - 24 325 473
                     
                  
                  
                     
                        - 28 189 034
                     
                  
                  
                     
                        -3 863 562
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        4 849 843 265
                     
                  
                  
                     
                        5 165 663 075
                     
                  
                  
                     
                        315 819 810
                     
                  
               
         
            
            
               The updated amount of the 2014 correction shall be financed using the 2015 GNI based on ESA 2010 used for the financing of the 2015 budget. The table below sets out the difference between the financing of the 1st update of the 2014 UK correction as presented in section 3.4.2 of this explanatory memorandum and its revision based on the 2014 ORD rules and 2015 GNI based on ESA 2010:
            
            
                     
                        Member State
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        (1st update) ORD 2014
                     
                  
                  
                     
                        2014 UK correction(2nd update) ORD2014
                     
                  
                  
                     
                        Difference in the financing of the 1st update of the 2014 correction
                     
                  
                  
                     
                        Amounts entered in DAB 4/2016
                     
                  
                  
                     
                        Amounts entered in DAB 5/2016
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (2) - (1)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3) - (4)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         242 980 185
                     
                  
                  
                     
                         256 277 796
                     
                  
                  
                     
                         13 297 611
                     
                  
                  
                     
                         9 808 723
                     
                  
                  
                     
                         3 488 888
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         24 263 655
                     
                  
                  
                     
                         26 586 457
                     
                  
                  
                     
                         2 322 802
                     
                  
                  
                     
                         1 857 845
                     
                  
                  
                     
                          464 957
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         87 573 185
                     
                  
                  
                     
                         93 996 287
                     
                  
                  
                     
                         6 423 102
                     
                  
                  
                     
                         5 618 512
                     
                  
                  
                     
                          804 590
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         159 318 284
                     
                  
                  
                     
                         169 572 990
                     
                  
                  
                     
                         10 254 706
                     
                  
                  
                     
                         5 183 926
                     
                  
                  
                     
                         5 070 780
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         310 272 693
                     
                  
                  
                     
                         330 162 489
                     
                  
                  
                     
                         19 889 796
                     
                  
                  
                     
                         15 098 382
                     
                  
                  
                     
                         4 791 414
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         11 574 147
                     
                  
                  
                     
                         12 444 887
                     
                  
                  
                     
                          870 740
                     
                  
                  
                     
                          615 754
                     
                  
                  
                     
                          254 986
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         99 214 579
                     
                  
                  
                     
                         113 212 811
                     
                  
                  
                     
                         13 998 232
                     
                  
                  
                     
                         6 055 723
                     
                  
                  
                     
                         7 942 509
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         104 548 918
                     
                  
                  
                     
                         109 647 882
                     
                  
                  
                     
                         5 098 964
                     
                  
                  
                     
                         3 882 091
                     
                  
                  
                     
                         1 216 873
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         637 025 341
                     
                  
                  
                     
                         671 051 539
                     
                  
                  
                     
                         34 026 198
                     
                  
                  
                     
                         23 452 091
                     
                  
                  
                     
                         10 574 107
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        1 301 029 618
                     
                  
                  
                     
                        1 378 398 984
                     
                  
                  
                     
                         77 369 366
                     
                  
                  
                     
                         62 183 471
                     
                  
                  
                     
                         15 185 895
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         24 501 813
                     
                  
                  
                     
                         27 244 942
                     
                  
                  
                     
                         2 743 129
                     
                  
                  
                     
                         2 392 016
                     
                  
                  
                     
                          351 113
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         955 962 457
                     
                  
                  
                     
                        1 015 193 526
                     
                  
                  
                     
                         59 231 069
                     
                  
                  
                     
                         60 923 232
                     
                  
                  
                     
                        - 1 692 163
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         9 824 552
                     
                  
                  
                     
                         10 675 840
                     
                  
                  
                     
                          851 288
                     
                  
                  
                     
                         1 058 836
                     
                  
                  
                     
                        -  207 548
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         14 465 432
                     
                  
                  
                     
                         15 498 978
                     
                  
                  
                     
                         1 033 546
                     
                  
                  
                     
                          517 980
                     
                  
                  
                     
                          515 566
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         21 313 802
                     
                  
                  
                     
                         22 183 281
                     
                  
                  
                     
                          869 479
                     
                  
                  
                     
                          493 224
                     
                  
                  
                     
                          376 255
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         17 746 939
                     
                  
                  
                     
                         21 322 734
                     
                  
                  
                     
                         3 575 795
                     
                  
                  
                     
                         3 153 754
                     
                  
                  
                     
                          422 041
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         61 151 210
                     
                  
                  
                     
                         65 065 159
                     
                  
                  
                     
                         3 913 949
                     
                  
                  
                     
                         2 775 751
                     
                  
                  
                     
                         1 138 198
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         4 678 057
                     
                  
                  
                     
                         5 321 739
                     
                  
                  
                     
                          643 682
                     
                  
                  
                     
                          557 582
                     
                  
                  
                     
                          86 100
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         67 615 551
                     
                  
                  
                     
                         72 438 601
                     
                  
                  
                     
                         4 823 050
                     
                  
                  
                     
                         3 797 278
                     
                  
                  
                     
                         1 025 772
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         33 672 876
                     
                  
                  
                     
                         35 800 731
                     
                  
                  
                     
                         2 127 855
                     
                  
                  
                     
                         1 572 870
                     
                  
                  
                     
                          554 985
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         237 585 414
                     
                  
                  
                     
                         257 522 962
                     
                  
                  
                     
                         19 937 548
                     
                  
                  
                     
                         16 987 381
                     
                  
                  
                     
                         2 950 167
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         102 328 723
                     
                  
                  
                     
                         109 041 201
                     
                  
                  
                     
                         6 712 478
                     
                  
                  
                     
                         5 315 559
                     
                  
                  
                     
                         1 396 919
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         89 249 513
                     
                  
                  
                     
                         97 713 522
                     
                  
                  
                     
                         8 464 009
                     
                  
                  
                     
                         6 012 749
                     
                  
                  
                     
                         2 451 260
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         21 977 979
                     
                  
                  
                     
                         23 748 651
                     
                  
                  
                     
                         1 770 672
                     
                  
                  
                     
                         1 449 464
                     
                  
                  
                     
                          321 208
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         43 839 382
                     
                  
                  
                     
                         46 865 527
                     
                  
                  
                     
                         3 026 145
                     
                  
                  
                     
                         2 207 088
                     
                  
                  
                     
                          819 057
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         120 973 003
                     
                  
                  
                     
                         130 075 905
                     
                  
                  
                     
                         9 102 902
                     
                  
                  
                     
                         5 796 891
                     
                  
                  
                     
                         3 306 011
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         45 155 957
                     
                  
                  
                     
                         48 597 654
                     
                  
                  
                     
                         3 441 697
                     
                  
                  
                     
                         2 634 984
                     
                  
                  
                     
                          806 713
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        -4 849 843 265
                     
                  
                  
                     
                        -5 165 663 075
                     
                  
                  
                     
                        - 315 819 810
                     
                  
                  
                     
                        - 251 403 157
                     
                  
                  
                     
                        - 64 416 653
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
               4.4.2 
                     Update of the amount and financing of the 2015 correction
            
            
               The calculation of the 2015 UK correction (1st update) as included in DAB 4/2016 needs to be updated to take into account the entry into force of the ORD 2014. The table below presents the calculation of the 1st update of the 2015 correction as included in the DAB 4/2016 and its update based on the 2014 ORD rules:
            
            
                     
                  
                  
                     
                        2015 UK correction
                     
                  
                  
                     
                        2015 UK correction
                     
                     
                        1st update
                     
                     
                        2007 ORD
                     
                     
                        DAB 4/2016
                     
                  
                  
                     
                        2015 UK correction
                     
                     
                        1st update
                     
                     
                        2014 ORD
                     
                     
                        DAB 5/2016
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        19,2145%
                     
                  
                  
                     
                        19.2145%
                     
                  
                  
                     
                        0%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        7,5910%
                     
                  
                  
                     
                        7.5910%
                     
                  
                  
                     
                        0%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        11,6235%
                     
                  
                  
                     
                        11.6235%
                     
                  
                  
                     
                        0%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        129 194 773 448
                     
                  
                  
                     
                        129 194 773 448
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                     
                  
                  
                     
                        31 733 179 803
                     
                  
                  
                     
                        31 733 179 803
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        97 461 593 645
                     
                  
                  
                     
                        97 461 593 645
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        7 476 753 663
                     
                  
                  
                     
                        7 476 753 663
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        1 912 680 343
                     
                  
                  
                     
                        1 496 521 393
                     
                  
                  
                     
                        -416 158 950
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        5 564 073 321
                     
                  
                  
                     
                        5 980 232 270
                     
                  
                  
                     
                        416 158 950
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        -79 812 056
                     
                  
                  
                     
                        - 76 109 576
                     
                  
                  
                     
                        3 702 480
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        5 643 885 377
                     
                  
                  
                     
                        6 056 341 847
                     
                  
                  
                     
                        412 456 470
                     
                  
               
            
               The first update of the 2015 UK correction based on ORD 2014 amounts to EUR 6 056 341 847 and will be budgeted in chapter 15.
            
            
               The updated amount of the 2015 correction shall be financed using the 2016 GNI based on ESA 2010 used for the financing of the 2016 budget. The table below sets out the difference between the financing of the 1st update of the 2015 UK correction as included in chapter 15 of DAB 4/2016 and its revision based on the 2014 ORD rules and 2016 GNI based on ESA 2010:
               
            
                     
                        Member State
                     
                  
                  
                     
                        2015 UK correction 
                     
                     
                        (1st  update) 
                     
                     
                         ORD 2007 ORD
                     
                     
                        DAB 4/2016
                     
                  
                  
                     
                        2015 UK correction 
                     
                     
                        (1st update) 
                     
                     
                        2014 ORDORD2014 DAB 5/2016
                     
                  
                  
                     
                        Difference in the financing of the 1st  update of the 2015 correction
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (2) - (1)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         279 071 850
                     
                  
                  
                     
                         300 419 482
                     
                  
                  
                     
                         21 347 632
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         29 228 885
                     
                  
                  
                     
                         30 919 770
                     
                  
                  
                     
                         1 690 885
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         102 997 723
                     
                  
                  
                     
                         112 153 956
                     
                  
                  
                     
                         9 156 233
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         184 098 416
                     
                  
                  
                     
                         198 759 194
                     
                  
                  
                     
                         14 660 778
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         361 006 829
                     
                  
                  
                     
                         388 574 256
                     
                  
                  
                     
                         27 567 427
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         13 823 881
                     
                  
                  
                     
                         14 737 434
                     
                  
                  
                     
                          913 553
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         117 902 629
                     
                  
                  
                     
                         138 088 264
                     
                  
                  
                     
                         20 185 635
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         117 240 809
                     
                  
                  
                     
                         124 755 826
                     
                  
                  
                     
                         7 515 017
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         743 206 698
                     
                  
                  
                     
                         793 417 224
                     
                  
                  
                     
                         50 210 526
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        1 502 691 749
                     
                  
                  
                     
                        1 609 957 772
                     
                  
                  
                     
                         107 266 023
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         29 432 034
                     
                  
                  
                     
                         31 081 094
                     
                  
                  
                     
                         1 649 060
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        1 108 726 582
                     
                  
                  
                     
                        1 182 801 065
                     
                  
                  
                     
                         74 074 483
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         11 750 228
                     
                  
                  
                     
                         12 229 889
                     
                  
                  
                     
                          479 661
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         17 038 165
                     
                  
                  
                     
                         18 343 345
                     
                  
                  
                     
                         1 305 180
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         25 499 905
                     
                  
                  
                     
                         26 664 592
                     
                  
                  
                     
                         1 164 687
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         23 568 848
                     
                  
                  
                     
                         24 819 001
                     
                  
                  
                     
                         1 250 153
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         71 152 375
                     
                  
                  
                     
                         76 102 711
                     
                  
                  
                     
                         4 950 336
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         6 134 996
                     
                  
                  
                     
                         6 471 829
                     
                  
                  
                     
                          336 833
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         79 949 224
                     
                  
                  
                     
                         85 347 594
                     
                  
                  
                     
                         5 398 370
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         38 188 137
                     
                  
                  
                     
                         42 022 646
                     
                  
                  
                     
                         3 834 509
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         282 899 431
                     
                  
                  
                     
                         300 318 619
                     
                  
                  
                     
                         17 419 188
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         120 208 152
                     
                  
                  
                     
                         128 816 366
                     
                  
                  
                     
                         8 608 214
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         109 239 295
                     
                  
                  
                     
                         116 458 609
                     
                  
                  
                     
                         7 219 314
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         25 904 242
                     
                  
                  
                     
                         27 765 014
                     
                  
                  
                     
                         1 860 772
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         51 429 963
                     
                  
                  
                     
                         55 012 032
                     
                  
                  
                     
                         3 582 069
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         137 075 608
                     
                  
                  
                     
                         150 818 003
                     
                  
                  
                     
                         13 742 395
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         54 418 723
                     
                  
                  
                     
                         59 486 260
                     
                  
                  
                     
                         5 067 537
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        -5 643 885 377
                     
                  
                  
                     
                        -6 056 341 847
                     
                  
                  
                     
                        - 412 456 470
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
               4.5 Impact on the GNI-based own resource contribution for 2016
            
            
               The impact of the new ORD will be calculated based on the forecasts included in DAB 4/2016, which corresponds to the 2016 ESA 95 amounts as adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016. These data are the latest available data for the GNI base for 2016.
            
            
               As according to ORD 2014, the GNI contribution of the Member States should be calculated from 1 January 2014 onwards on the basis of ESA 2010 data instead of the ESA 95, the amounts were updated to incorporate this effect.
            
            
               By implementing the new rules regarding the new rate of the collection costs, the VAT reduced call rate for some Member States and the use of ESA 2010 instead of ESA 95 for GNI own resource base, the amount of own resources other than GNI decreased by EUR 1 404 447 650.
            
            
               In order to respect the principle of equilibrium applicable to the budget of the European Union, the uniform rate to be applied to the sum of all Member States ' GNI has to be recalculated taken into account all other revenue.
            
            
               The recalculated uniform rate for the GNI-based own resource is fixed as follows:
            
            
               Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total amount net amount of TOR – VAT-based own resource contributions) / 1 % of GNI
            
            
               Uniform rate :
            
            
               = (136 610 995 484 – 2 965 818 187 – 20 247 900 000 – 16 279 317 150) /150 618 338 000
            
            
               = 0,644795059065119 %
            
         
         
            
               The revised GNI-based own resources contributions considering the new uniform rate are set out in the following table:
            
            
               Budgetary year 2016 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        1% of GNI base
                           (As in ACOR May 2016 GNI ESA 95)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2007 
                     
                  
                  
                     
                        1% of GNI base                 (As in ACOR May 2016 GNI ESA 2010)
                     
                  
                  
                     
                        Uniform rate of GNI-based own resource (in %) according to ORD 2014 
                     
                  
                  
                     
                        Difference in the GNI
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5) = (3 x 4) - (1 x 2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                        4 129 447 000
                     
                  
                  
                     
                        0,651425709992745
                     
                  
                  
                     
                        4 238 385 000
                     
                  
                  
                     
                        0,644795059065119
                     
                  
                  
                     
                         42 861 762
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         432 502 000
                     
                  
                  
                     
                  
                  
                     
                         436 223 000
                     
                  
                  
                     
                  
                  
                     
                        -  468 487
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                        1 524 065 000
                     
                  
                  
                     
                  
                  
                     
                        1 582 293 000
                     
                  
                  
                     
                  
                  
                     
                         27 439 583
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                        2 724 118 000
                     
                  
                  
                     
                  
                  
                     
                        2 804 139 000
                     
                  
                  
                     
                  
                  
                     
                         33 534 470
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                        31 112 706 000
                     
                  
                  
                     
                  
                  
                     
                        32 010 557 000
                     
                  
                  
                     
                  
                  
                     
                         372 632 398
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         204 553 000
                     
                  
                  
                     
                  
                  
                     
                         207 919 000
                     
                  
                  
                     
                  
                  
                     
                          814 061
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        1 744 614 000
                     
                  
                  
                     
                  
                  
                     
                        1 948 180 000
                     
                  
                  
                     
                  
                  
                     
                         119 690 424
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                        1 734 821 000
                     
                  
                  
                     
                  
                  
                     
                        1 760 083 000
                     
                  
                  
                     
                  
                  
                     
                         4 785 820
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                        10 997 285 000
                     
                  
                  
                     
                  
                  
                     
                        11 193 707 000
                     
                  
                  
                     
                  
                  
                     
                         53 732 777
                     
                  
               
                     
                        France
                     
                  
                  
                     
                        22 235 442 000
                     
                  
                  
                     
                  
                  
                     
                        22 713 643 000
                     
                  
                  
                     
                  
                  
                     
                         160 906 188
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         435 508 000
                     
                  
                  
                     
                  
                  
                     
                         438 499 000
                     
                  
                  
                     
                  
                  
                     
                        -  959 119
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                        16 405 910 000
                     
                  
                  
                     
                  
                  
                     
                        16 687 221 000
                     
                  
                  
                     
                  
                  
                     
                         72 606 080
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         173 869 000
                     
                  
                  
                     
                  
                  
                     
                         172 542 000
                     
                  
                  
                     
                  
                  
                     
                        - 2 008 508
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         252 115 000
                     
                  
                  
                     
                  
                  
                     
                         258 792 000
                     
                  
                  
                     
                  
                  
                     
                         2 633 610
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         377 324 000
                     
                  
                  
                     
                  
                  
                     
                         376 190 000
                     
                  
                  
                     
                  
                  
                     
                        - 3 233 102
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         348 750 000
                     
                  
                  
                     
                  
                  
                     
                         350 152 000
                     
                  
                  
                     
                  
                  
                     
                        - 1 408 436
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                        1 052 847 000
                     
                  
                  
                     
                  
                  
                     
                        1 073 674 000
                     
                  
                  
                     
                  
                  
                     
                         6 448 086
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                         90 780 000
                     
                  
                  
                     
                  
                  
                     
                         91 306 000
                     
                  
                  
                     
                  
                  
                     
                        -  262 768
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                        6 890 276 000
                     
                  
                  
                     
                  
                  
                     
                        7 030 893 000
                     
                  
                  
                     
                  
                  
                     
                         44 982 132
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                        3 291 174 000
                     
                  
                  
                     
                  
                  
                     
                        3 461 805 000
                     
                  
                  
                     
                  
                  
                     
                         88 199 399
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                        4 186 084 000
                     
                  
                  
                     
                  
                  
                     
                        4 236 962 000
                     
                  
                  
                     
                  
                  
                     
                         5 049 421
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                        1 778 729 000
                     
                  
                  
                     
                  
                  
                     
                        1 817 370 000
                     
                  
                  
                     
                  
                  
                     
                         13 121 394
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                        1 616 422 000
                     
                  
                  
                     
                  
                  
                     
                        1 643 024 000
                     
                  
                  
                     
                  
                  
                     
                         6 434 908
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         383 307 000
                     
                  
                  
                     
                  
                  
                     
                         391 715 000
                     
                  
                  
                     
                  
                  
                     
                         2 879 862
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         761 013 000
                     
                  
                  
                     
                  
                  
                     
                         776 122 000
                     
                  
                  
                     
                  
                  
                     
                         4 696 197
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                        2 028 318 000
                     
                  
                  
                     
                  
                  
                     
                        2 127 774 000
                     
                  
                  
                     
                  
                  
                     
                         50 679 669
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                        4 689 977 000
                     
                  
                  
                     
                  
                  
                     
                        4 900 449 000
                     
                  
                  
                     
                  
                  
                     
                         104 613 705
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                        25 327 327 000
                     
                  
                  
                     
                  
                  
                     
                        25 888 719 000
                     
                  
                  
                     
                  
                  
                     
                         194 046 124
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        146 929 283 000
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        150 618 338 000
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        1 404 447 650
                     
                  
               
               4.6 Summary of the financial impact from the implementation of the ORD 2014 for the year 2016
            
            
               The following summary table shows for 2016 the global impact of the implementation of ORD 2014.  This global impact is the result of the sum of the amendments related to the new rate of collection costs, the reduced VAT call rate for some Member States, the use of ESA 2010 data for GNI, the gross reduction in the annual GNI-based contribution for Denmark, the Netherlands, Austria and Sweden and the revised financing of the 2014 and 2015 UK corrections.
            
            
                     
                        Retroactive impact of the new ORD for the 2016 budget
                     
                  
               
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Member States
                        (amounts in EUR)
                     
                  
                  
                     
                        Gross impact of decrease of TOR collection costs from 25% to 20% 
                     
                  
                  
                     
                        Gross impact of reduced VAT-based call rates for DE, NL and SE 
                     
                  
                  
                     
                        GNI reduction in favour of Netherlands, Sweden, Denmark and Austria (net impact)
                     
                  
                  
                     
                        Impact of changes in GNI for the financing of the 2014&2015 United Kingdom corrections
                     
                  
                  
                     
                        Net impact of all changes for GNI resource (lower TOR collection costs, reduced VAT call rates, ESA 2010)
                     
                  
                  
                     
                        Impact of the introduction of the new ORD on total own resources for 2016
                     
                  
               
                     
                         
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
                  
                     
                        (5)
                     
                  
                  
                     
                        (6) = (1 to 5)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                         124 400 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         31 449 227
                     
                  
                  
                     
                         24 836 520
                     
                  
                  
                     
                         42 861 762
                     
                  
                  
                     
                         223 547 509
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                         4 100 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         3 236 817
                     
                  
                  
                     
                         2 155 842
                     
                  
                  
                     
                        -  468 487
                     
                  
                  
                     
                         9 024 172
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         15 800 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         11 740 767
                     
                  
                  
                     
                         9 960 823
                     
                  
                  
                     
                         27 439 583
                     
                  
                  
                     
                         64 941 173
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         24 000 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                        - 121 632 572
                     
                  
                  
                     
                         19 731 558
                     
                  
                  
                     
                         33 534 470
                     
                  
                  
                     
                        - 44 366 544
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         259 600 000
                     
                  
                  
                     
                        -1 947 663 300
                     
                  
                  
                     
                         237 521 435
                     
                  
                  
                     
                         32 358 841
                     
                  
                  
                     
                         372 632 398
                     
                  
                  
                     
                        -1 045 550 626
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                         1 700 000
                     
                  
                  
                     
                          159 450
                     
                  
                  
                     
                         1 542 779
                     
                  
                  
                     
                         1 168 539
                     
                  
                  
                     
                          814 061
                     
                  
                  
                     
                         5 384 829
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                         19 600 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         14 455 684
                     
                  
                  
                     
                         28 128 144
                     
                  
                  
                     
                         119 690 424
                     
                  
                  
                     
                         181 874 252
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         9 500 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 059 986
                     
                  
                  
                     
                         8 731 890
                     
                  
                  
                     
                         4 785 820
                     
                  
                  
                     
                         36 077 696
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         89 700 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         83 058 391
                     
                  
                  
                     
                         60 784 633
                     
                  
                  
                     
                         53 732 777
                     
                  
                  
                     
                         287 275 801
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         106 900 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         168 537 432
                     
                  
                  
                     
                         122 451 918
                     
                  
                  
                     
                         160 906 188
                     
                  
                  
                     
                         558 795 538
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         3 000 000
                     
                  
                  
                     
                          448 650
                     
                  
                  
                     
                         3 253 705
                     
                  
                  
                     
                         2 000 173
                     
                  
                  
                     
                        -  959 119
                     
                  
                  
                     
                         7 743 409
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         114 600 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         123 820 797
                     
                  
                  
                     
                         72 382 320
                     
                  
                  
                     
                         72 606 080
                     
                  
                  
                     
                         383 409 197
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                         1 300 000
                     
                  
                  
                     
                        -  199 050
                     
                  
                  
                     
                         1 280 278
                     
                  
                  
                     
                          272 113
                     
                  
                  
                     
                        - 2 008 508
                     
                  
                  
                     
                          644 833
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                         2 000 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         1 920 262
                     
                  
                  
                     
                         1 820 746
                     
                  
                  
                     
                         2 633 610
                     
                  
                  
                     
                         8 374 618
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                         5 200 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         2 791 366
                     
                  
                  
                     
                         1 540 942
                     
                  
                  
                     
                        - 3 233 102
                     
                  
                  
                     
                         6 299 206
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                         1 200 000
                     
                  
                  
                     
                          210 300
                     
                  
                  
                     
                         2 598 162
                     
                  
                  
                     
                         1 672 194
                     
                  
                  
                     
                        - 1 408 436
                     
                  
                  
                     
                         4 272 220
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         9 000 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         7 966 765
                     
                  
                  
                     
                         6 088 534
                     
                  
                  
                     
                         6 448 086
                     
                  
                  
                     
                         29 503 385
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                          800 000
                     
                  
                  
                     
                          78 900
                     
                  
                  
                     
                          677 499
                     
                  
                  
                     
                          422 933
                     
                  
                  
                     
                        -  262 768
                     
                  
                  
                     
                         1 716 564
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         151 200 000
                     
                  
                  
                     
                        - 418 055 850
                     
                  
                  
                     
                        - 709 333 867
                     
                  
                  
                     
                         6 424 142
                     
                  
                  
                     
                         44 982 132
                     
                  
                  
                     
                        - 924 783 443
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         13 600 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         14 730 040
                     
                  
                  
                     
                         4 389 494
                     
                  
                  
                     
                         88 199 399
                     
                  
                  
                     
                         120 918 933
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         35 300 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         31 438 669
                     
                  
                  
                     
                         20 369 355
                     
                  
                  
                     
                         5 049 421
                     
                  
                  
                     
                         92 157 445
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                         8 600 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         13 485 062
                     
                  
                  
                     
                         10 005 133
                     
                  
                  
                     
                         13 121 394
                     
                  
                  
                     
                         45 211 589
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         8 700 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         12 191 397
                     
                  
                  
                     
                         9 670 574
                     
                  
                  
                     
                         6 434 908
                     
                  
                  
                     
                         36 996 879
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                         4 400 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         2 906 563
                     
                  
                  
                     
                         2 181 980
                     
                  
                  
                     
                         2 879 862
                     
                  
                  
                     
                         12 368 405
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         6 100 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         5 758 900
                     
                  
                  
                     
                         4 401 126
                     
                  
                  
                     
                         4 696 197
                     
                  
                  
                     
                         20 956 223
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                         8 000 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         15 788 289
                     
                  
                  
                     
                         17 048 406
                     
                  
                  
                     
                         50 679 669
                     
                  
                  
                     
                         91 516 364
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         34 600 000
                     
                  
                  
                     
                        - 305 226 750
                     
                  
                  
                     
                        - 166 340 637
                     
                  
                  
                     
                         5 874 250
                     
                  
                  
                     
                         104 613 705
                     
                  
                  
                     
                        - 326 479 432
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         202 900 000
                     
                  
                  
                     
                           
                     
                  
                  
                     
                         192 096 804
                     
                  
                  
                     
                        - 476 873 123
                     
                  
                  
                     
                         194 046 124
                     
                  
                  
                     
                         112 169 805
                     
                  
               
                     
                        Total  
                     
                  
                  
                     
                        1 265 800 000
                     
                  
                  
                     
                        -2 670 247 650
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        1 404 447 650
                     
                  
                  
                     
                        0
                     
                  
               
               5. Other amendments related to the implementation of ORD 2014
            
            
               5.1 Adjustement of the collection costs for Traditional Own Resources for the year 2016
            
            
               For the calculation of the financing of the 2016 budget, the Traditional Own Resources (sugar levies and custom duties) correspond to the amounts as adopted at the 166th meeting of the Advisory Committee on Own Resources on 18 May 2016, so forecasted amounts.
            
            
               From 1 October 2016 onwards, the date of the entry into force of ORD 2014, Member States had to make available the Traditional Own Resources taking into account the new 20 % collection costs.  
            
            
               An adjustment for the difference in the collection costs for the Traditional Own Resources made available to the Commission between 1 January 2016 and 30 September 2016 needs to be implemented. The amounts concerned are indicated in the table below and have to be made available to the Commission at the same date as the implementation of this DAB, once adopted by the European Parliament and the Council.
            
            
               Budgetary year 2016 (in EUR)
            
            
                     
                        Member State
                     
                  
                  
                     
                        5% of sugar levies collected from January to September 2016
                     
                  
                  
                     
                        5% of custom duties collected from January to September 20172016
                     
                  
                  
                     
                        TotalACOR May 2016 forecast amount of sugar collected at 20%
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3) = (1 +2)
                     
                  
               
                     
                        Belgium
                     
                  
                  
                     
                          441 131
                     
                  
                  
                     
                         94 581 878
                     
                  
                  
                     
                         95 023 009
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                          26 759
                     
                  
                  
                     
                         3 322 613
                     
                  
                  
                     
                         3 349 372
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                          224 832
                     
                  
                  
                     
                         11 460 871
                     
                  
                  
                     
                         11 685 703
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                          223 346
                     
                  
                  
                     
                         14 869 698
                     
                  
                  
                     
                         15 093 044
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         1 755 945
                     
                  
                  
                     
                         189 585 685
                     
                  
                  
                     
                         191 341 630
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         1 299 558
                     
                  
                  
                     
                         1 299 558
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         12 545 380
                     
                  
                  
                     
                         12 545 380
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                          95 221
                     
                  
                  
                     
                         7 172 058
                     
                  
                  
                     
                         7 267 279
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                          315 231
                     
                  
                  
                     
                         68 627 840
                     
                  
                  
                     
                         68 943 071
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         2 071 499
                     
                  
                  
                     
                         74 905 027
                     
                  
                  
                     
                         76 976 526
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                          115 825
                     
                  
                  
                     
                         1 966 693
                     
                  
                  
                     
                         2 082 518
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                          264 180
                     
                  
                  
                     
                         82 919 165
                     
                  
                  
                     
                         83 183 345
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         1 006 923
                     
                  
                  
                     
                         1 006 923
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         1 417 852
                     
                  
                  
                     
                         1 417 852
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                          54 151
                     
                  
                  
                     
                         3 591 688
                     
                  
                  
                     
                         3 645 839
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                          915 461
                     
                  
                  
                     
                          915 461
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                          137 355
                     
                  
                  
                     
                         6 546 441
                     
                  
                  
                     
                         6 683 796
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                          565 641
                     
                  
                  
                     
                          565 641
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                          482 933
                     
                  
                  
                     
                         109 938 237
                     
                  
                  
                     
                         110 421 170
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                          210 616
                     
                  
                  
                     
                         9 597 699
                     
                  
                  
                     
                         9 808 315
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                          852 388
                     
                  
                  
                     
                         26 730 177
                     
                  
                  
                     
                         27 582 565
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                          3 750
                     
                  
                  
                     
                         6 335 592
                     
                  
                  
                     
                         6 339 342
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                          66 733
                     
                  
                  
                     
                         7 635 514
                     
                  
                  
                     
                         7 702 247
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                        —   
                     
                  
                  
                     
                         3 132 579
                     
                  
                  
                     
                         3 132 579
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                          87 820
                     
                  
                  
                     
                         4 419 228
                     
                  
                  
                     
                         4 507 048
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                          56 300
                     
                  
                  
                     
                         5 999 712
                     
                  
                  
                     
                         6 056 012
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                          180 100
                     
                  
                  
                     
                         23 721 895
                     
                  
                  
                     
                         23 901 995
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                          640 288
                     
                  
                  
                     
                         154 944 878
                     
                  
                  
                     
                         155 585 166
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                         8 306 403
                     
                  
                  
                     
                         929 755 983
                     
                  
                  
                     
                         938 062 386
                     
                  
               
               5.2 Technical amendments related to the implementation of ORD 2014
            
            
               In addition, this DAB incorporates some technical amendments related to the adoption of ORD 2014 to reflect the adjustments proposed in the 2016 budget structure.
            
            
               A new Chapter in the budgetary nomenclature has to be foreseen for the adjustments relating to the implementation of ORD 2014 for the years 2014 and 2015, as Article 11 of ORD 2014 stipulates that once the Decision enters into force, it shall take effect on 1 January 2014. As budgetary years 2014 and 2015 are closed, these adjustments have to be done in the budgetary year 2016. Therefore, these adjustments are integrated in Title 3 (surpluses, balances, and adjustments) of the budget, where a new Chapter 37 is created.
            
            
               As the legal bases for the own resources system are now Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union, Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union and Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements, all legal bases in the general statement of revenue of the budget are adapted.   
            
            
               Article 10b (5) of Council Regulation (EU, Euratom) No 609/2014 foresees an immediate redistribution of the overall amount of VAT and GNI own resources adjustments among Member States according to their respective shares in the GNI-based own resource. The amounts involved for each Member State is integrated in Title 3 (surpluses, balances, and adjustments) of the budget, where a new Chapter 33 is created. 
            
            
               Article 12 of Council Regulation (EU, Euratom) No 609/2014 introduces a modified interest rate system for amounts made available belatedly. These amounts are budgeted under Item 7000 of Chapter 70. The legal basis and the remarks for this Item are also adapted accordingly. 
            
            
               6. Summary of the financing of the general budget
            
         
         
            
               The following summary table shows per Member State and by type of own resource the contributions according to DAB 5/2016.
            
            
                     
                        Member State
                     
                  
                  
                     
                        Member State Traditional own resources (TOR)
                     
                  
                  
                     
                        VAT- and GNI-based own resources
                     
                  
                  
                     
                        ORD 2014
                     
                  
                  
                     
                        Total own resources
                     
                  
               
                     
                  
                  
                     
                        Net sugar sector levies (80 %)
                     
                  
                  
                     
                        Net customs duties (80 %)
                     
                  
                  
                     
                        Total net traditional own resources (80 %)
                     
                  
                  
                     
                        p.m.   Collection costs (20% of gross TOR)
                     
                  
                  
                     
                        VAT-based own resources 
                     
                  
                  
                     
                        GNI-based own resources 
                     
                  
                  
                     
                        Reduction in favour of: Denmark, Netherlands, Austria and Sweden
                     
                  
                  
                     
                        United Kingdom correction
                     
                  
                  
                     
                        Total 'national contributions'
                     
                  
                  
                     
                        Share in total 'national contributions' (%)
                     
                  
                  
                     
                        Adjustment relating to years 2014 and 2015 (retroactivity)
                     
                  
                  
                     
                  
               
                     
                         
                     
                  
                  
                     
                        (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
                     
                  
                  
                     
                        2 732 889 706
                     
                  
                  
                     
                         31 449 227
                     
                  
                  
                     
                         325 825 721
                     
                  
                  
                     
                        3 606 761 954
                     
                  
                  
                     
                        3,18%
                     
                  
                  
                     
                         380 157 383
                     
                  
                  
                     
                        5 978 719 337
                     
                  
               
                     
                        Bulgaria
                     
                  
                  
                     
                          400 000
                     
                  
                  
                     
                         65 100 000
                     
                  
                  
                     
                         65 500 000
                     
                  
                  
                     
                         16 375 000
                     
                  
                  
                     
                         62 357 400
                     
                  
                  
                     
                         281 274 435
                     
                  
                  
                     
                         3 236 817
                     
                  
                  
                     
                         34 517 771
                     
                  
                  
                     
                         381 386 423
                     
                  
                  
                     
                        0,34%
                     
                  
                  
                     
                         12 976 885
                     
                  
                  
                     
                         459 863 308
                     
                  
               
                     
                        Czech Republic
                     
                  
                  
                     
                         3 600 000
                     
                  
                  
                     
                         250 600 000
                     
                  
                  
                     
                         254 200 000
                     
                  
                  
                     
                         63 550 000
                     
                  
                  
                     
                         204 113 400
                     
                  
                  
                     
                        1 020 254 708
                     
                  
                  
                     
                         11 740 767
                     
                  
                  
                     
                         121 919 692
                     
                  
                  
                     
                        1 358 028 567
                     
                  
                  
                     
                        1,20%
                     
                  
                  
                     
                         120 908 594
                     
                  
                  
                     
                        1 733 137 161
                     
                  
               
                     
                        Denmark
                     
                  
                  
                     
                         3 600 000
                     
                  
                  
                     
                         381 200 000
                     
                  
                  
                     
                         384 800 000
                     
                  
                  
                     
                         96 200 000
                     
                  
                  
                     
                         306 711 900
                     
                  
                  
                     
                        1 808 094 972
                     
                  
                  
                     
                        - 121 632 572
                     
                  
                  
                     
                         213 700 327
                     
                  
                  
                     
                        2 206 874 627
                     
                  
                  
                     
                        1,95%
                     
                  
                  
                     
                        - 147 742 832
                     
                  
                  
                     
                        2 443 931 795
                     
                  
               
                     
                        Germany
                     
                  
                  
                     
                         28 100 000
                     
                  
                  
                     
                        4 124 900 000
                     
                  
                  
                     
                        4 153 000 000
                     
                  
                  
                     
                        1 038 250 000
                     
                  
                  
                     
                        1 947 663 300
                     
                  
                  
                     
                        20 640 248 993
                     
                  
                  
                     
                         237 521 435
                     
                  
                  
                     
                         416 398 922
                     
                  
                  
                     
                        23 241 832 650
                     
                  
                  
                     
                        20,50%
                     
                  
                  
                     
                        -1 996 696 973
                     
                  
                  
                     
                        25 398 135 677
                     
                  
               
                     
                        Estonia
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         27 800 000
                     
                  
                  
                     
                         27 800 000
                     
                  
                  
                     
                         6 950 000
                     
                  
                  
                     
                         30 842 400
                     
                  
                  
                     
                         134 065 144
                     
                  
                  
                     
                         1 542 779
                     
                  
                  
                     
                         16 176 950
                     
                  
                  
                     
                         182 627 273
                     
                  
                  
                     
                        0,16%
                     
                  
                  
                     
                         7 533 435
                     
                  
                  
                     
                         217 960 708
                     
                  
               
                     
                        Ireland
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         314 600 000
                     
                  
                  
                     
                         314 600 000
                     
                  
                  
                     
                         78 650 000
                     
                  
                  
                     
                         242 726 400
                     
                  
                  
                     
                        1 256 176 838
                     
                  
                  
                     
                         14 455 684
                     
                  
                  
                     
                         157 180 905
                     
                  
                  
                     
                        1 670 539 827
                     
                  
                  
                     
                        1,47%
                     
                  
                  
                     
                         170 564 976
                     
                  
                  
                     
                        2 155 704 803
                     
                  
               
                     
                        Greece
                     
                  
                  
                     
                         1 500 000
                     
                  
                  
                     
                         151 000 000
                     
                  
                  
                     
                         152 500 000
                     
                  
                  
                     
                         38 125 000
                     
                  
                  
                     
                         227 779 200
                     
                  
                  
                     
                        1 134 892 822
                     
                  
                  
                     
                         13 059 986
                     
                  
                  
                     
                         131 628 147
                     
                  
                  
                     
                        1 507 360 155
                     
                  
                  
                     
                        1,33%
                     
                  
                  
                     
                         60 999 683
                     
                  
                  
                     
                        1 720 859 838
                     
                  
               
                     
                        Spain
                     
                  
                  
                     
                         5 000 000
                     
                  
                  
                     
                        1 429 900 000
                     
                  
                  
                     
                        1 434 900 000
                     
                  
                  
                     
                         358 725 000
                     
                  
                  
                     
                        1 416 915 600
                     
                  
                  
                     
                        7 217 646 966
                     
                  
                  
                     
                         83 058 391
                     
                  
                  
                     
                         834 980 473
                     
                  
                  
                     
                        9 552 601 430
                     
                  
                  
                     
                        8,42%
                     
                  
                  
                     
                         444 555 900
                     
                  
                  
                     
                        11 432 057 330
                     
                  
               
                     
                        France
                     
                  
                  
                     
                         33 000 000
                     
                  
                  
                     
                        1 676 800 000
                     
                  
                  
                     
                        1 709 800 000
                     
                  
                  
                     
                         427 450 000
                     
                  
                  
                     
                        2 913 773 100
                     
                  
                  
                     
                        14 645 644 780
                     
                  
                  
                     
                         168 537 432
                     
                  
                  
                     
                        1 725 329 800
                     
                  
                  
                     
                        19 453 285 112
                     
                  
                  
                     
                        17,15%
                     
                  
                  
                     
                        1 063 986 397
                     
                  
                  
                     
                        22 227 071 509
                     
                  
               
                     
                        Croatia
                     
                  
                  
                     
                         1 900 000
                     
                  
                  
                     
                         44 000 000
                     
                  
                  
                     
                         45 900 000
                     
                  
                  
                     
                         11 475 000
                     
                  
                  
                     
                         65 774 850
                     
                  
                  
                     
                         282 741 989
                     
                  
                  
                     
                         3 253 705
                     
                  
                  
                     
                         34 206 540
                     
                  
                  
                     
                         385 977 084
                     
                  
                  
                     
                        0,34%
                     
                  
                  
                     
                         13 236 646
                     
                  
                  
                     
                         445 113 730
                     
                  
               
                     
                        Italy
                     
                  
                  
                     
                         5 000 000
                     
                  
                  
                     
                        1 829 400 000
                     
                  
                  
                     
                        1 834 400 000
                     
                  
                  
                     
                         458 600 000
                     
                  
                  
                     
                        1 826 488 800
                     
                  
                  
                     
                        10 759 837 650
                     
                  
                  
                     
                         123 820 797
                     
                  
                  
                     
                        1 261 862 349
                     
                  
                  
                     
                        13 972 009 596
                     
                  
                  
                     
                        12,32%
                     
                  
                  
                     
                         887 769 484
                     
                  
                  
                     
                        16 694 179 080
                     
                  
               
                     
                        Cyprus
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         19 600 000
                     
                  
                  
                     
                         19 600 000
                     
                  
                  
                     
                         4 900 000
                     
                  
                  
                     
                         25 881 300
                     
                  
                  
                     
                         111 254 229
                     
                  
                  
                     
                         1 280 278
                     
                  
                  
                     
                         13 322 567
                     
                  
                  
                     
                         151 738 374
                     
                  
                  
                     
                        0,13%
                     
                  
                  
                     
                         9 862 666
                     
                  
                  
                     
                         181 201 040
                     
                  
               
                     
                        Latvia
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         32 400 000
                     
                  
                  
                     
                         32 400 000
                     
                  
                  
                     
                         8 100 000
                     
                  
                  
                     
                         29 487 300
                     
                  
                  
                     
                         166 867 803
                     
                  
                  
                     
                         1 920 262
                     
                  
                  
                     
                         19 479 867
                     
                  
                  
                     
                         217 755 232
                     
                  
                  
                     
                        0,19%
                     
                  
                  
                     
                         6 740 740
                     
                  
                  
                     
                         256 895 972
                     
                  
               
                     
                        Lithuania
                     
                  
                  
                     
                          900 000
                     
                  
                  
                     
                         80 300 000
                     
                  
                  
                     
                         81 200 000
                     
                  
                  
                     
                         20 300 000
                     
                  
                  
                     
                         45 314 700
                     
                  
                  
                     
                         242 565 453
                     
                  
                  
                     
                         2 791 366
                     
                  
                  
                     
                         28 180 435
                     
                  
                  
                     
                         318 851 954
                     
                  
                  
                     
                        0,28%
                     
                  
                  
                     
                         12 047 755
                     
                  
                  
                     
                         412 099 709
                     
                  
               
                     
                        Luxembourg
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         18 300 000
                     
                  
                  
                     
                         18 300 000
                     
                  
                  
                     
                         4 575 000
                     
                  
                  
                     
                         52 522 800
                     
                  
                  
                     
                         225 776 280
                     
                  
                  
                     
                         2 598 162
                     
                  
                  
                     
                         30 135 962
                     
                  
                  
                     
                         311 033 204
                     
                  
                  
                     
                        0,27%
                     
                  
                  
                     
                         4 601 725
                     
                  
                  
                     
                         333 934 929
                     
                  
               
                     
                        Hungary
                     
                  
                  
                     
                         2 200 000
                     
                  
                  
                     
                         141 600 000
                     
                  
                  
                     
                         143 800 000
                     
                  
                  
                     
                         35 950 000
                     
                  
                  
                     
                         130 172 400
                     
                  
                  
                     
                         692 299 690
                     
                  
                  
                     
                         7 966 765
                     
                  
                  
                     
                         82 195 814
                     
                  
                  
                     
                         912 634 669
                     
                  
                  
                     
                        0,80%
                     
                  
                  
                     
                         45 076 397
                     
                  
                  
                     
                        1 101 511 066
                     
                  
               
                     
                        Malta
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         12 600 000
                     
                  
                  
                     
                         12 600 000
                     
                  
                  
                     
                         3 150 000
                     
                  
                  
                     
                         13 695 900
                     
                  
                  
                     
                         58 873 658
                     
                  
                  
                     
                          677 499
                     
                  
                  
                     
                         7 217 072
                     
                  
                  
                     
                         80 464 129
                     
                  
                  
                     
                        0,07%
                     
                  
                  
                     
                         2 539 423
                     
                  
                  
                     
                         95 603 552
                     
                  
               
                     
                        Netherlands
                     
                  
                  
                     
                         7 700 000
                     
                  
                  
                     
                        2 411 000 000
                     
                  
                  
                     
                        2 418 700 000
                     
                  
                  
                     
                         604 675 000
                     
                  
                  
                     
                         418 055 850
                     
                  
                  
                     
                        4 533 485 067
                     
                  
                  
                     
                        - 709 333 867
                     
                  
                  
                     
                         94 272 544
                     
                  
                  
                     
                        4 336 479 594
                     
                  
                  
                     
                        3,82%
                     
                  
                  
                     
                        -1 798 837 531
                     
                  
                  
                     
                        4 956 342 063
                     
                  
               
                     
                        Austria
                     
                  
                  
                     
                         3 400 000
                     
                  
                  
                     
                         214 500 000
                     
                  
                  
                     
                         217 900 000
                     
                  
                  
                     
                         54 475 000
                     
                  
                  
                     
                         467 034 600
                     
                  
                  
                     
                        2 232 154 759
                     
                  
                  
                     
                         14 730 040
                     
                  
                  
                     
                         45 218 785
                     
                  
                  
                     
                        2 759 138 184
                     
                  
                  
                     
                        2,43%
                     
                  
                  
                     
                         180 218 679
                     
                  
                  
                     
                        3 157 256 863
                     
                  
               
                     
                        Poland
                     
                  
                  
                     
                         13 700 000
                     
                  
                  
                     
                         550 400 000
                     
                  
                  
                     
                         564 100 000
                     
                  
                  
                     
                         141 025 000
                     
                  
                  
                     
                         549 946 800
                     
                  
                  
                     
                        2 731 972 163
                     
                  
                  
                     
                         31 438 669
                     
                  
                  
                     
                         327 319 847
                     
                  
                  
                     
                        3 640 677 479
                     
                  
                  
                     
                        3,21%
                     
                  
                  
                     
                         155 777 950
                     
                  
                  
                     
                        4 360 555 429
                     
                  
               
                     
                        Portugal
                     
                  
                  
                     
                          200 000
                     
                  
                  
                     
                         136 800 000
                     
                  
                  
                     
                         137 000 000
                     
                  
                  
                     
                         34 250 000
                     
                  
                  
                     
                         261 332 700
                     
                  
                  
                     
                        1 171 831 196
                     
                  
                  
                     
                         13 485 062
                     
                  
                  
                     
                         138 970 413
                     
                  
                  
                     
                        1 585 619 371
                     
                  
                  
                     
                        1,40%
                     
                  
                  
                     
                         77 069 484
                     
                  
                  
                     
                        1 799 688 855
                     
                  
               
                     
                        Romania
                     
                  
                  
                     
                         1 000 000
                     
                  
                  
                     
                         137 500 000
                     
                  
                  
                     
                         138 500 000
                     
                  
                  
                     
                         34 625 000
                     
                  
                  
                     
                         165 256 500
                     
                  
                  
                     
                        1 059 413 757
                     
                  
                  
                     
                         12 191 397
                     
                  
                  
                     
                         127 273 898
                     
                  
                  
                     
                        1 364 135 552
                     
                  
                  
                     
                        1,20%
                     
                  
                  
                     
                         32 865 560
                     
                  
                  
                     
                        1 535 501 112
                     
                  
               
                     
                        Slovenia
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                         69 500 000
                     
                  
                  
                     
                         69 500 000
                     
                  
                  
                     
                         17 375 000
                     
                  
                  
                     
                         53 565 000
                     
                  
                  
                     
                         252 575 897
                     
                  
                  
                     
                         2 906 563
                     
                  
                  
                     
                         30 089 939
                     
                  
                  
                     
                         339 137 399
                     
                  
                  
                     
                        0,30%
                     
                  
                  
                     
                         22 119 731
                     
                  
                  
                     
                         430 757 130
                     
                  
               
                     
                        Slovak Republic
                     
                  
                  
                     
                         1 400 000
                     
                  
                  
                     
                         96 900 000
                     
                  
                  
                     
                         98 300 000
                     
                  
                  
                     
                         24 575 000
                     
                  
                  
                     
                         79 902 900
                     
                  
                  
                     
                         500 439 631
                     
                  
                  
                     
                         5 758 900
                     
                  
                  
                     
                         59 540 306
                     
                  
                  
                     
                         645 641 737
                     
                  
                  
                     
                        0,57%
                     
                  
                  
                     
                         33 257 802
                     
                  
                  
                     
                         777 199 539
                     
                  
               
                     
                        Finland
                     
                  
                  
                     
                          800 000
                     
                  
                  
                     
                         126 300 000
                     
                  
                  
                     
                         127 100 000
                     
                  
                  
                     
                         31 775 000
                     
                  
                  
                     
                         274 607 100
                     
                  
                  
                     
                        1 371 978 162
                     
                  
                  
                     
                         15 788 289
                     
                  
                  
                     
                         164 119 472
                     
                  
                  
                     
                        1 826 493 023
                     
                  
                  
                     
                        1,61%
                     
                  
                  
                     
                         132 868 521
                     
                  
                  
                     
                        2 086 461 544
                     
                  
               
                     
                        Sweden
                     
                  
                  
                     
                         2 800 000
                     
                  
                  
                     
                         549 400 000
                     
                  
                  
                     
                         552 200 000
                     
                  
                  
                     
                         138 050 000
                     
                  
                  
                     
                         305 226 750
                     
                  
                  
                     
                        3 159 785 302
                     
                  
                  
                     
                        - 166 340 637
                     
                  
                  
                     
                         63 935 050
                     
                  
                  
                     
                        3 362 606 465
                     
                  
                  
                     
                        2,97%
                     
                  
                  
                     
                        - 635 351 204
                     
                  
                  
                     
                        3 279 455 261
                     
                  
               
                     
                        United Kingdom
                     
                  
                  
                     
                         10 100 000
                     
                  
                  
                     
                        3 237 400 000
                     
                  
                  
                     
                        3 247 500 000
                     
                  
                  
                     
                         811 875 000
                     
                  
                  
                     
                        3 645 570 900
                     
                  
                  
                     
                        16 692 918 097
                     
                  
                  
                     
                         192 096 804
                     
                  
                  
                     
                        -6 504 999 568
                     
                  
                  
                     
                        14 025 586 233
                     
                  
                  
                     
                        12,37%
                     
                  
                  
                     
                         700 892 724
                     
                  
                  
                     
                        17 973 978 957
                     
                  
               
                     
                        Total  
                     
                  
                  
                     
                         133 300 000
                     
                  
                  
                     
                        20 114 600 000
                     
                  
                  
                     
                        20 247 900 000
                     
                  
                  
                     
                        5 061 975 000
                     
                  
                  
                     
                        16 279 317 150
                     
                  
                  
                     
                        97 117 960 147
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        113 397 277 297
                     
                  
                  
                     
                        100,00%
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        133 645 177 297
                     
                  
               
         
         
            
                  
                     (1)
                  OJ L 298, 26.10.2012, p. 1.
               
               
                  
                     (2)
                  OJ L 48, 24.2.2016, p. 1.
               
               
                  
                     (3)
                   OJ L 143, 31.5.2016, p. 1.
               
               
                  
                     (4)
                   OJ L 248, 15.9.2016, p. 1.
               
               
                  
                     (5)
                   COM(2016) 227 final, 30.6.2016.
               
               
                  
                     (6)
                   COM(2016) 623 final, 30.9.2016.