CELEX: 52015DC0351
Language: en
Date: 2015-07-15
Title: DRAFT AMENDING BUDGET No 6 TO THE GENERAL BUDGET 2015 OWN RESOURCES UNION TRUST FUNDS FOR EXTERNAL ACTION OFFICE OF THE BODY OF EUROPEAN REGULATORS FOR ELECTRONIC COMMUNICATIONS

EUROPEAN COMMISSION
            Brussels, 15.7.2015
            COM(2015) 351 final
            DRAFT AMENDING BUDGET No 6TO THE GENERAL BUDGET 2015
            OWN RESOURCESUNION TRUST FUNDS FOR EXTERNAL ACTIONOFFICE OF THE BODY OF EUROPEAN REGULATORS FORELECTRONIC COMMUNICATIONS
            
               
         
         
            
               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,
            
            
               –the Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the Financial Regulation 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 2015 adopted on 17 December 2014
                  2
               ,
            
            
               –the amending budget No 1/2015
                  3
               , adopted on 28 April 2015,
            
            
               –the draft amending budget No 1/2015
                  4
               , adopted on 13 January 2015,
            
            
               –the draft amending budget No 3/2015
                  5
               , adopted on 15 April 2015,
            
            
               –the draft amending budget No 4/2015
                  6
               , adopted on 15 April 2015,
            
            
               –the draft amending budget No 5/2015
                  7
               , adopted on 13 May 2015,
            
            
               The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 6 to the 2015 budget.
            
            
               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 CONTENT
            
            
               1.
                     Introduction
                     
            
            
               2.
                     Own Resources
                     
            
            
               2.1
                     Introduction
                     
            
            
               2.2
                     Revision of the forecast of TOR, VAT and GNI bases
                     
            
            
               2.3
                     2014, 2013, 2012 and 2011 UK correction
                     
            
            
               2.3.1
                     Introduction
                     
            
         
         
            
               2.3.2
                     Calculation of the corrections
                     
            
            
               2.3.3
                     Entry in the DAB 6/2015 of the 1st update of the 2014 UK correction, the 2nd update of the 2013 Uk correction,  the 3rd update of the 2012 UK correction and of the definitive amount of the 2011 UK correction
                     
            
            
               3.
                     Trust Funds for External Action
                     
            
            
               4.
                     Office for the Body of European Regulators for Electronic Communications (BEREC Office)
                     
            
            
            
               1.Introduction
            
            
               Draft Amending Budget (DAB) No 6 for the year 2015 covers the following:
            
            
               –A revision of the forecast of Traditional Own Resources (TOR, i.e. customs duties and sugar sector levies), VAT and GNI bases, the budgeting of the relevant UK corrections as well as their financing resulting in a change in the distribution between Member States of their own resources contributions to the EU budget.
            
            
               –The creation of two new budget items 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed by the European Commission. These items are intended to receive compensation for management costs related to the European Union trust funds for external action, in accordance with Article 187(7) of the Financial Regulation.
            
            
               –An amendment of the establishment plan of the BEREC Office, without incurring any changes to the overall budget or the total number of posts.
            
            
               In summary, DAB 6/2015 has no consequences for expenditure in 2015. The impact for revenue is a change in the distribution between Member States of their own resources contributions.
            
            
               2.
                     Own Resources
            
            
               2.1
                     Introduction
            
            
               The following summary table shows the distribution of total own resources payments between Member States as budgeted in:
            
            
               –The 2015 Budget,
            
            
               –The Draft Amending Budget (DAB) 3/2015,
            
            
               –The Draft Amending Budget (DAB) 4/2015,
            
            
               –The present Draft Amending Budget (DAB) 6/2015.
            
            
               Distribution of total own resources payments by Member States (in million EUR)
            
            
         
         
            
                     
                  
                  
                     
                        Budget 2015
                     
                  
                  
                     
                        DAB 3/2015
                     
                  
                  
                     
                        DAB 4/2015*
                     
                  
                  
                     
                        DAB 6/2015 
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                     
                  
                  
                     
                        (4)
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                         5 326,7  
                     
                  
                  
                     
                         5 285,1  
                     
                  
                  
                     
                         5 287,0  
                     
                  
                  
                     
                         5 448,2  
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                         461,7  
                     
                  
                  
                     
                         457,4  
                     
                  
                  
                     
                         457,6  
                     
                  
                  
                     
                         448,8  
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                         1 509,7  
                     
                  
                  
                     
                         1 495,3  
                     
                  
                  
                     
                         1 496,0  
                     
                  
                  
                     
                         1 551,2  
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                         2 876,0  
                     
                  
                  
                     
                         2 847,8  
                     
                  
                  
                     
                         2 849,1  
                     
                  
                  
                     
                         2 777,7  
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                         30 243,2  
                     
                  
                  
                     
                         29 934,7  
                     
                  
                  
                     
                         29 949,0  
                     
                  
                  
                     
                         29 544,1  
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                         214,1  
                     
                  
                  
                     
                         212,0  
                     
                  
                  
                     
                         212,1  
                     
                  
                  
                     
                         209,0  
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                         1 650,1  
                     
                  
                  
                     
                         1 634,8  
                     
                  
                  
                     
                         1 635,5  
                     
                  
                  
                     
                         1 750,6  
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                         1 831,7  
                     
                  
                  
                     
                         1 812,7  
                     
                  
                  
                     
                         1 813,6  
                     
                  
                  
                     
                         1 746,0  
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                         11 148,1  
                     
                  
                  
                     
                         11 040,0  
                     
                  
                  
                     
                         11 045,0  
                     
                  
                  
                     
                         11 111,4  
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                         22 459,7  
                     
                  
                  
                     
                         22 233,4  
                     
                  
                  
                     
                         22 243,9  
                     
                  
                  
                     
                         21 772,5  
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                         453,0  
                     
                  
                  
                     
                         448,5  
                     
                  
                  
                     
                         448,7  
                     
                  
                  
                     
                         435,6  
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                         16 499,4  
                     
                  
                  
                     
                         16 333,5  
                     
                  
                  
                     
                         16 341,2  
                     
                  
                  
                     
                         15 887,2  
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                         167,8  
                     
                  
                  
                     
                         166,2  
                     
                  
                  
                     
                         166,3  
                     
                  
                  
                     
                         174,6  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                         266,1  
                     
                  
                  
                     
                         263,4  
                     
                  
                  
                     
                         263,5  
                     
                  
                  
                     
                         249,1  
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                         405,5  
                     
                  
                  
                     
                         401,7  
                     
                  
                  
                     
                         401,9  
                     
                  
                  
                     
                         399,8  
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                         333,8  
                     
                  
                  
                     
                         330,4  
                     
                  
                  
                     
                         330,5  
                     
                  
                  
                     
                         296,9  
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                         1 022,1  
                     
                  
                  
                     
                         1 011,9  
                     
                  
                  
                     
                         1 012,3  
                     
                  
                  
                     
                         1 062,5  
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                         80,5  
                     
                  
                  
                     
                         79,7  
                     
                  
                  
                     
                         79,8  
                     
                  
                  
                     
                         87,6  
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                         7 764,5  
                     
                  
                  
                     
                         7 698,7  
                     
                  
                  
                     
                         7 701,8  
                     
                  
                  
                     
                         7 823,8  
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                         3 179,3  
                     
                  
                  
                     
                         3 145,1  
                     
                  
                  
                     
                         3 146,7  
                     
                  
                  
                     
                         3 022,6  
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                         4 294,2  
                     
                  
                  
                     
                         4 252,2  
                     
                  
                  
                     
                         4 254,1  
                     
                  
                  
                     
                         4 162,5  
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                         1 741,8  
                     
                  
                  
                     
                         1 724,5  
                     
                  
                  
                     
                         1 725,3  
                     
                  
                  
                     
                         1 726,6  
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                         1 533,8  
                     
                  
                  
                     
                         1 518,0  
                     
                  
                  
                     
                         1 518,8  
                     
                  
                  
                     
                         1 495,2  
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                         407,2  
                     
                  
                  
                     
                         403,5  
                     
                  
                  
                     
                         403,7  
                     
                  
                  
                     
                         411,1  
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                         786,2  
                     
                  
                  
                     
                         778,4  
                     
                  
                  
                     
                         778,8  
                     
                  
                  
                     
                         761,8  
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                         2 068,6  
                     
                  
                  
                     
                         2 047,7  
                     
                  
                  
                     
                         2 048,6  
                     
                  
                  
                     
                         1 972,8  
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                         4 487,8  
                     
                  
                  
                     
                         4 441,5  
                     
                  
                  
                     
                         4 443,6  
                     
                  
                  
                     
                         4 246,9  
                     
                  
               
                     
                        UK
                     
                  
                  
                     
                         16 426,1  
                     
                  
                  
                     
                         16 205,8  
                     
                  
                  
                     
                         16 216,0  
                     
                  
                  
                     
                         17 694,4  
                     
                  
               
                     
                        EU
                     
                  
                  
                     
                         139 638,5  
                     
                  
                  
                     
                         138 204,0  
                     
                  
                  
                     
                         138 270,5  
                     
                  
                  
                     
                         138 270,5  
                     
                  
               
               *AB 1, DAB 1 and DAB 5/2015 did not request additional payments appropriations therefore they are not included in this table.
            
            
            
               2.2
                     Revision of the forecast of TOR, VAT and GNI bases
            
            
               According to established practice, the Commission proposes to revise the financing of the budget on the basis of more recent economic forecasts, agreed at a meeting of the Advisory Committee on Own Resources (ACOR).
            
            
               The revision concerns the forecast of Traditional Own Resources (TOR) to be paid to the budget in 2015 as well as the forecast of the 2015 Value Added Tax (VAT) and Gross National Income (GNI) bases. The forecast in the 2015 Budget was established at the 160th ACOR meeting on 19 May 2014. The revised forecast taken into account in the present DAB 6/2015 was agreed at the 163th ACOR meeting on 19 May 2015. The use of an updated forecast of own resources improves the accuracy of the revenue forecasts and hence of the payments that Member States are asked to make during the budgetary year.
            
            
               As compared to the forecast agreed in May 2014, the forecast agreed in May 2015 has been revised as follows
                  8
               :
            
            
               –Total 2015 net customs duties (including duties on agricultural products) are now forecast at EUR 17 834,7 million (after deduction of 25 % in collection costs), which represents an increase of 6,79 % relative to the forecast of EUR 16 701,2 million included in the DAB 5/2015. The main reason for this increase is a higher forecasted growth rate of extra EU imports and also actual execution at the beginning of the year which was taken into account. The forecast was made on a Member State basis, using forecast growth rates of extra-EU imports as published in the Spring 2015 economic forecasts of 5 May 2015.
            
            
               –The total 2015 EU uncapped VAT base is now forecast at EUR 6 030 898,4 million, which represents a decrease of -1,26 % compared to the May 2014 forecast of EUR 6 108 108,9 million. The total 2015 EU capped VAT base
                  9
                is forecast at EUR 6 007 784,6 million, which represents a decrease of -1,32 % compared to the May 2014 forecast of EUR 6 088 159,8 million.
            
            
               –The total 2015 EU GNI base is forecast at EUR  14 034 093,9 million, which is a slight increase (+0,42 %) compared to the May 2014 forecast of EUR 13 975 326,6 million.
            
            
               The exchange rates of 31 December 2014 have been used for converting the forecast VAT and GNI bases in national currency into euro (for the nine Member States that are not members of the euro area). This avoids distortions since it is this rate that is used to convert budgeted own resources payments from euro into national currency when the amounts are called in (as stipulated in Article 10(3) of Council Regulation No 1150/2000).
            
            
               The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2015, as adopted at the 163th ACOR meeting on 19 May 2015, are set out in the following table:
            
            
               Revised forecasts of TOR, VAT and GNI bases for 2015 (in million EUR)
            
            
            
                     
                  
                  
                     
                        Sugar
                     
                     
                        levies
                     
                     
                        (75%) – adj.
                     
                  
                  
                     
                        Customs duties
                     
                     
                        (75%)
                     
                  
                  
                     
                        Uncapped VAT bases
                     
                  
                  
                     
                        GNI bases
                     
                  
                  
                     
                        Capped
                     
                     
                        VAT bases
                           10
                        
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        6,6
                     
                  
                  
                     
                        1 700,82 
                     
                  
                  
                     
                        170 614,2 
                     
                  
                  
                     
                        404 490,8 
                     
                  
                  
                     
                        170 614,2 
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        0,4
                     
                  
                  
                     
                        58,16 
                     
                  
                  
                     
                        19 887,7 
                     
                  
                  
                     
                        41 238,8 
                     
                  
                  
                     
                        19 887,7 
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        3,4
                     
                  
                  
                     
                        209,59 
                     
                  
                  
                     
                        64 741,2 
                     
                  
                  
                     
                        142 995,1 
                     
                  
                  
                     
                        64 741,2 
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        3,4
                     
                  
                  
                     
                        328,80 
                     
                  
                  
                     
                        100 975,8 
                     
                  
                  
                     
                        269 155,2 
                     
                  
                  
                     
                        100 975,8 
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        26,3
                     
                  
                  
                     
                        3 515,70 
                     
                  
                  
                     
                        1 258 997,2 
                     
                  
                  
                     
                        2 999 842,7 
                     
                  
                  
                     
                        1 258 997,2 
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        23,57 
                     
                  
                  
                     
                        9 499,3 
                     
                  
                  
                     
                        19 594,2 
                     
                  
                  
                     
                        9 499,3 
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        245,72 
                     
                  
                  
                     
                        71 653,4 
                     
                  
                  
                     
                        160 548,4 
                     
                  
                  
                     
                        71 653,4 
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        1,4
                     
                  
                  
                     
                        128,68 
                     
                  
                  
                     
                        72 121,4 
                     
                  
                  
                     
                        175 875,7 
                     
                  
                  
                     
                        72 121,4 
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        4,7
                     
                  
                  
                     
                        1 213,49 
                     
                  
                  
                     
                        442 647,0 
                     
                  
                  
                     
                        1 072 359,1 
                     
                  
                  
                     
                        442 647,0 
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        30,9
                     
                  
                  
                     
                        1 540,43 
                     
                  
                  
                     
                        964 187,7 
                     
                  
                  
                     
                        2 169 773,5 
                     
                  
                  
                     
                        964 187,7 
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        1,7
                     
                  
                  
                     
                        43,34 
                     
                  
                  
                     
                        25 455,7 
                     
                  
                  
                     
                        41 470,2 
                     
                  
                  
                     
                        20 735,1 
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        4,7
                     
                  
                  
                     
                        1 550,83 
                     
                  
                  
                     
                        567 863,1 
                     
                  
                  
                     
                        1 578 217,8 
                     
                  
                  
                     
                        567 863,1 
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        18,32 
                     
                  
                  
                     
                        10 419,8 
                     
                  
                  
                     
                        16 204,8 
                     
                  
                  
                     
                        8 102,4 
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        27,18 
                     
                  
                  
                     
                        8 946,8 
                     
                  
                  
                     
                        24 593,8 
                     
                  
                  
                     
                        8 946,8 
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        0,8
                     
                  
                  
                     
                        65,78 
                     
                  
                  
                     
                        14 176,3 
                     
                  
                  
                     
                        36 375,7 
                     
                  
                  
                     
                        14 176,3 
                     
                  
               
                     
                        LU
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        15,03 
                     
                  
                  
                     
                        29 131,7 
                     
                  
                  
                     
                        30 276,8 
                     
                  
                  
                     
                        15 138,4 
                     
                  
               
                     
                        HU
                     
                  
                  
                     
                        2,1
                     
                  
                  
                     
                        110,46 
                     
                  
                  
                     
                        42 445,7 
                     
                  
                  
                     
                        102 879,5 
                     
                  
                  
                     
                        42 445,7 
                     
                  
               
                     
                        MT
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        11,43 
                     
                  
                  
                     
                        5 765,6 
                     
                  
                  
                     
                        7 947,4 
                     
                  
                  
                     
                        3 973,7 
                     
                  
               
                     
                        NL
                     
                  
                  
                     
                        7,2
                     
                  
                  
                     
                        2 130,91 
                     
                  
                  
                     
                        265 609,3 
                     
                  
                  
                     
                        658 901,0 
                     
                  
                  
                     
                        265 609,3 
                     
                  
               
                     
                        AT
                     
                  
                  
                     
                        3,2
                     
                  
                  
                     
                        199,81 
                     
                  
                  
                     
                        149 913,4 
                     
                  
                  
                     
                        320 170,1 
                     
                  
                  
                     
                        149 913,4 
                     
                  
               
                     
                        PL
                     
                  
                  
                     
                        12,8
                     
                  
                  
                     
                        461,59 
                     
                  
                  
                     
                        167 326,8 
                     
                  
                  
                     
                        399 727,5 
                     
                  
                  
                     
                        167 326,8 
                     
                  
               
                     
                        PT
                     
                  
                  
                     
                        0,1
                     
                  
                  
                     
                        123,94 
                     
                  
                  
                     
                        78 552,7 
                     
                  
                  
                     
                        170 889,1 
                     
                  
                  
                     
                        78 552,7 
                     
                  
               
                     
                        RO
                     
                  
                  
                     
                        0,9
                     
                  
                  
                     
                        117,15 
                     
                  
                  
                     
                        54 564,4 
                     
                  
                  
                     
                        151 750,7 
                     
                  
                  
                     
                        54 564,4 
                     
                  
               
                     
                        SI
                     
                  
                  
                     
                        0,0
                     
                  
                  
                     
                        62,59 
                     
                  
                  
                     
                        18 636,3 
                     
                  
                  
                     
                        36 691,6 
                     
                  
                  
                     
                        18 345,8 
                     
                  
               
                     
                        SK
                     
                  
                  
                     
                        1,3
                     
                  
                  
                     
                        95,63 
                     
                  
                  
                     
                        26 006,8 
                     
                  
                  
                     
                        73 727,7 
                     
                  
                  
                     
                        26 006,8 
                     
                  
               
                     
                        FI
                     
                  
                  
                     
                        0,7
                     
                  
                  
                     
                        111,49 
                     
                  
                  
                     
                        91 338,0 
                     
                  
                  
                     
                        199 222,1 
                     
                  
                  
                     
                        91 338,0 
                     
                  
               
                     
                        SE
                     
                  
                  
                     
                        2,6
                     
                  
                  
                     
                        497,21 
                     
                  
                  
                     
                        187 187,4 
                     
                  
                  
                     
                        430 172,8 
                     
                  
                  
                     
                        187 187,4 
                     
                  
               
                     
                        UK
                     
                  
                  
                     
                        9,5
                     
                  
                  
                     
                        3 227,04 
                     
                  
                  
                     
                        1 112 233,9 
                     
                  
                  
                     
                        2 299 002,4 
                     
                  
                  
                     
                        1 112 233,9 
                     
                  
               
                     
                        EU
                     
                  
                  
                     
                        124,7
                     
                  
                  
                     
                        17 834,7 
                     
                  
                  
                     
                        6 030 898,4 
                     
                  
                  
                     
                        14 034 093,9 
                     
                  
                  
                     
                        6 007 784,7 
                     
                  
               
               2.3
                     2014, 2013, 2012 and 2011 UK correction
            
            
               2.3.1
                     Introduction
            
            
               The correction of budgetary imbalances in favour of the United Kingdom (UK correction), to be budgeted in the present DAB, concerns four years: 2011, 2012, 2013 and 2014.
            
            
               The 2011, 2012, 2013 and 2014 UK corrections are subject to the rules of Council Decision 2007/436/EC, Euratom on the system of the European Communities' own resources
                  11
                and its accompanying working document, the 2007 Calculation Method
                  12
               . Pursuant to the rules of this Decision, the net TOR “windfall gains” of the UK resulting from the increase since 2001 in the percentage of TOR retained by Member States as a compensation for their collection costs are neutralised and the allocated expenditure is adjusted by:
            
            
               –pre-accession expenditure (PAE) paid under appropriations for payments relating to the year preceding the enlargement. The adjustment for PAE has ceased to apply as from the 2013 correction budgeted for the first time in 2014;
            
         
         
            
               –the total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, except for agricultural direct payments and market-related expenditure as well as that part of the rural development expenditure originating from the EAGGF, Guarantee section. 
            
            
               Furthermore, the share of Austria, Germany, the Netherlands and Sweden in the financing of the UK correction is reduced to one fourth of their normal share. The reduction is financed by the other Member States, excluding the UK.
            
            
               The difference between the definitive amount of the 2011 UK correction and the amount previously budgeted (the 3rd update entered in AB 3/2014) is entered in chapter 35 of DAB 6/2015. The difference between the 3rd update of the 2012 UK correction and the amount previously budgeted (the 1st update entered in AB 6/2013) is entered in chapter 36 of DAB 6/2015. The difference between the 2nd update of the 2013 UK correction and the amount previously budgeted (the 1st update entered in AB 3/2014) is entered in chapter 36 of DAB 6/2015.
            
            
               The amount of the 1st update of the 2014 UK correction is entered in chapter 15 of the DAB 6/2015, as a replacement of the provisional amount of the 2014 UK correction entered in chapter 15 of the Budget 2015.
            
            
               2.3.2
                     Calculation of the corrections
            
            
               In the present DAB, the calculation and financing of the 1st update of the 2014 UK correction, the 2nd update of the 2013 UK correction, the 3rd update of the 2012 UK correction and the definitive amount of the 2011 UK correction are entered.
            
            
               The update of the corrections for 2011, 2012 and 2013 stems mainly from the update of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise). The increase of the UK GNI payments for the years 2011-2013 is partly compensated via the UK rebates (the UK advantage). 
            
            
               The following table summarises the updates of the 2011-2014 corrections included in this draft amending budget. 
            
            
               
                  
            
            
               2.3.2.1
                     2014 UK correction
            
            
               The following table summarises the changes between the provisional amount of the 2014 UK correction entered in Budget 2015 and the 1st update of the 2014 UK correction to be entered in DAB 6/2015.
            
            
                     
                  
                  
                     
                        2014 UK correction
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        PROVISIONAL
                     
                     
                        Budget 2015
                     
                  
                  
                     
                        2014 UK correction
                     
                     
                        1st UPDATE
                     
                     
                        DAB 6/2015
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        16,2167%
                     
                  
                  
                     
                        17,7333%
                     
                  
                  
                     
                        +1,5167%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        5,9238%
                     
                  
                  
                     
                        7,3956%
                     
                  
                  
                     
                        +1,4719%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        10,2929%
                     
                  
                  
                     
                        10,3377%
                     
                  
                  
                     
                        +0,0448%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        126 118 882 798
                     
                  
                  
                     
                        128 742 225 549
                     
                  
                  
                     
                        + 2 623 342 751
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                           = (5a) + (5b)
                     
                  
                  
                     
                        29 283 982 122
                     
                  
                  
                     
                        33 471 514 270
                     
                  
                  
                     
                        + 4 187 532 148
                     
                  
               
                     
                        (5a)
                     
                  
                  
                     
                        Pre-accession expenditure
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (5b)
                     
                  
                  
                     
                        Expenditure related to Art 4(1)(g)
                     
                  
                  
                     
                        29 283 982 122
                     
                  
                  
                     
                        33 471 514 270
                     
                  
                  
                     
                        + 4 496 305 620
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        96 834 900 676
                     
                  
                  
                     
                        95 270 711 279
                     
                  
                  
                     
                        -1 564 189 397
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        6 578 286 401
                     
                  
                  
                     
                        6 500 187 311
                     
                  
                  
                     
                        -78 099 090
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        1 119 838 248
                     
                  
                  
                     
                        1 992 582 801
                     
                  
                  
                     
                        +872 744 553
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        5 458 448 153
                     
                  
                  
                     
                        4 507 604 510
                     
                  
                  
                     
                        -950 843 643
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        25 084 566
                     
                  
                  
                     
                        -36 554 387
                     
                  
                  
                     
                        -61 638 953
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        5 433 363 587
                     
                  
                  
                     
                        4 544 158 897
                     
                  
                  
                     
                        -889 204 690
                     
                  
               
               The 1st update of the 2014 UK correction is EUR 889 million lower as compared to the provisional amount of the 2014 UK correction entered in Budget 2015.
                     
            
            
               2.3.2.2
                     2013 UK correction
            
            
               The following table summarises the changes between the 1st update of the 2013 UK correction entered in AB 3/2014 and the 2nd update of the 2013 UK correction to be entered in DAB 6/2015.
            
            
                     
                  
                  
                     
                        2013 UK correction
                     
                  
                  
                     
                        2013 UK correction
                           1st UPDATE 
                        AB 3/2014
                     
                  
                  
                     
                        2013 UK correction
                           2nd UPDATE
                           DAB 6/2015
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        15,5861%
                     
                  
                  
                     
                        16,0378%
                     
                  
                  
                     
                        +0,4517%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        6,1166%
                     
                  
                  
                     
                        6,0959%
                     
                  
                  
                     
                        -0,0208%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        9,4694%
                     
                  
                  
                     
                        9,9418%
                     
                  
                  
                     
                        +0,4724%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        134 675 970 767
                     
                  
                  
                     
                        134 745 129 775
                     
                  
                  
                     
                        +69 159 007
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                           = (5a) + (5b)
                     
                  
                  
                     
                        31 337 201 043
                     
                  
                  
                     
                        31 288 595 815
                     
                  
                  
                     
                        -48 605 228
                     
                  
               
                     
                        (5a)
                     
                  
                  
                     
                        Pre-accession expenditure
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (5b)
                     
                  
                  
                     
                        Expenditure related to Art 4(1)(g)
                     
                  
                  
                     
                        31 337 201 043
                     
                  
                  
                     
                        31 288 595 815
                     
                  
                  
                     
                        -48 605 228
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        103 338 769 725
                     
                  
                  
                     
                        103 456 533 960
                     
                  
                  
                     
                        +117 764 235
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        6 458 490 768
                     
                  
                  
                     
                        6 788 418 578
                     
                  
                  
                     
                        +329 927 810
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        883 513 735
                     
                  
                  
                     
                        846 456 483
                     
                  
                  
                     
                        -37 057 252
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        5 574 977 032
                     
                  
                  
                     
                        5 941 962 095
                     
                  
                  
                     
                        +366 985 063
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        32 794 702
                     
                  
                  
                     
                        18 914 477
                     
                  
                  
                     
                        -13 880 225
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        5 542 182 331
                     
                  
                  
                     
                        5 923 047 619
                     
                  
                  
                     
                        +380 865 288
                     
                  
               
               The 2nd update of the 2013 UK correction is EUR 381 million higher as compared to the 1st update of the 2013 UK correction entered in AB 3/2014 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise).
            
            
               2.3.2.3
                     2012 UK correction
            
            
               The following table summarises the changes between the 1st update of the 2012 UK correction entered in AB 6/2013 and the 3rd update of  of the 2012 UK correction to be entered in DAB 6/2015.
            
            
                     
                  
                  
                     
                        2012 UK correction
                     
                  
                  
                     
                        2012 UK correction
                           1st UPDATE 
                        AB 6/2013
                     
                  
                  
                     
                        2012 UK correction
                           3rd UPDATE
                           DAB 6/2015
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        16,2252%
                     
                  
                  
                     
                        16,1345%
                     
                  
                  
                     
                        -0,0907%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        7,2419%
                     
                  
                  
                     
                        7,2358%
                     
                  
                  
                     
                        -0,0060%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        8,9834%
                     
                  
                  
                     
                        8,8987%
                     
                  
                  
                     
                        -0,0847%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        125 988 772 407
                     
                  
                  
                     
                        126 017 496 941
                     
                  
                  
                     
                        +28 724 533
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                           = (5a) + (5b)
                     
                  
                  
                     
                        30 204 999 085
                     
                  
                  
                     
                        30 151 705 809
                     
                  
                  
                     
                        -53 293 276
                     
                  
               
                     
                        (5a)
                     
                  
                  
                     
                        Pre-accession expenditure
                     
                  
                  
                     
                        3 079 384 770
                     
                  
                  
                     
                        3 084 631 771
                     
                  
                  
                     
                        +5 247 001
                     
                  
               
                     
                        (5b)
                     
                  
                  
                     
                        Expenditure related to Art 4(1)(g)
                     
                  
                  
                     
                        27 125 614 315
                     
                  
                  
                     
                        27 067 074 038
                     
                  
                  
                     
                        -58 540 277
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        95 783 773 323
                     
                  
                  
                     
                        95 865 791 132
                     
                  
                  
                     
                        +82 017 809
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        5 679 045 800
                     
                  
                  
                     
                        5 630 330 443
                     
                  
                  
                     
                        -48 715 357
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        1 038 296 680
                     
                  
                  
                     
                        474 388 884
                     
                  
                  
                     
                        -563 907 796
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        4 640 749 120
                     
                  
                  
                     
                        5 155 941 559
                     
                  
                  
                     
                        +515 192 438
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        9 347 792
                     
                  
                  
                     
                         12 333 175
                     
                  
                  
                     
                        +2 985 383
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        4 631 401 328
                     
                  
                  
                     
                        5 143 608 383
                     
                  
                  
                     
                        +512 207 055
                     
                  
               
         
            
               The 3rd update of the 2012 UK correction is EUR 512 million higher than the 1st  update of the 2012 UK correction entered in AB 6/2013 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise). 
            
            
               For the 2012 UK correction the difference in the original amount of the UK correction between Own Resources Decision (ORD) 2000 and ORD 2007 is EUR 2 561,5 million in 2004 prices and EUR 2 882,3 million in current prices.
            
            
               2.3.2.4
                     2011 UK correction
            
            
               The following table summarises the changes between the 3rd update of the 2011 UK correction entered in AB 3/2014 and the definitive amount of the 2011 UK correction to be entered in DAB 6/2015.
            
            
                     
                  
                  
                     
                        2011 UK correction
                     
                  
                  
                     
                        2011 UK correction
                           3rd UPDATE 
                        AB 3/2014
                     
                  
                  
                     
                        2011 UK correction
                           DEFINITIVE
                           DAB 6/2015
                     
                  
                  
                     
                        Difference
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        UK share of uncapped VAT base
                     
                  
                  
                     
                        14,9811%
                     
                  
                  
                     
                        14,9523%
                     
                  
                  
                     
                        -0,0288%
                     
                  
               
                     
                        (2)
                     
                  
                  
                     
                        UK share of enlargement-adjusted total allocated expenditure
                     
                  
                  
                     
                        7,3021%
                     
                  
                  
                     
                        7,3026%
                     
                  
                  
                     
                        +0,0005%
                     
                  
               
                     
                        (3)
                     
                  
                  
                     
                        = (1) - (2)
                     
                  
                  
                     
                        7,6790%
                     
                  
                  
                     
                        7,6497%
                     
                  
                  
                     
                        -0,0292%
                     
                  
               
                     
                        (4)
                     
                  
                  
                     
                        Total allocated expenditure
                     
                  
                  
                     
                        116 702 674 481
                     
                  
                  
                     
                        116 702 674 481
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (5)
                     
                  
                  
                     
                        Enlargement-related expenditure
                           = (5a) + (5b)
                     
                  
                  
                     
                        26 831 341 733
                     
                  
                  
                     
                        26 837 206 246
                     
                  
                  
                     
                        +5 864 513
                     
                  
               
                     
                        (5a)
                     
                  
                  
                     
                        Pre-accession expenditure
                     
                  
                  
                     
                        3 040 714 610
                     
                  
                  
                     
                        3 046 579 123
                     
                  
                  
                     
                        +5 864 513
                     
                  
               
                     
                        (5b)
                     
                  
                  
                     
                        Expenditure related to Art 4(1)(g)
                     
                  
                  
                     
                        23 790 627 123
                     
                  
                  
                     
                        23 790 627 123
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (6)
                     
                  
                  
                     
                        Enlargement-adjusted total allocated expenditure = (4) - (5)
                     
                  
                  
                     
                        89 871 332 749
                     
                  
                  
                     
                        89 865 468 236
                     
                  
                  
                     
                        -5 864 513
                     
                  
               
                     
                        (7)
                     
                  
                  
                     
                        UK correction original amount = (3) x (6) x 0.66
                     
                  
                  
                     
                        4 554 788 119
                     
                  
                  
                     
                        4 537 145 502
                     
                  
                  
                     
                        -17 642 617
                     
                  
               
                     
                        (8)
                     
                  
                  
                     
                        UK advantage
                     
                  
                  
                     
                        358 708 861
                     
                  
                  
                     
                        142 138 675
                     
                  
                  
                     
                        -216 570 187
                     
                  
               
                     
                        (9)
                     
                  
                  
                     
                        Core UK correction = (7) - (8)
                     
                  
                  
                     
                        4 196 079 257
                     
                  
                  
                     
                        4 395 006 827
                     
                  
                  
                     
                        +198 927 570
                     
                  
               
                     
                        (10)
                     
                  
                  
                     
                        TOR windfall gains
                     
                  
                  
                     
                        7 667 508
                     
                  
                  
                     
                         8 632 837
                     
                  
                  
                     
                        +956 329
                     
                  
               
                     
                        (11)
                     
                  
                  
                     
                        UK correction = (9) - (10)
                     
                  
                  
                     
                        4 188 411 749
                     
                  
                  
                     
                        4 386 373 990
                     
                  
                  
                     
                        +197 962 241
                     
                  
               
               The definitive amount of the 2011 UK correction is EUR 198 million higher than the 3rd  update of the 2011 UK correction entered in AB 3/2014 due to the updates of the VAT and GNI bases as communicated by Member States in autumn 2014 (VAT/GNI balances exercise).
            
            
               For the 2011 UK correction the difference in the original amount of the UK correction between Own Resources Decision (ORD) 2000 and ORD 2007 is EUR 2 137,0 million in 2004 prices and EUR 2 347,8 million in current prices.
            
            
               2.3.2.5
                     EUR 10,5 billion ceiling
            
            
               According to article 4(2) of Decision 2007/436, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) of ORD 2007 shall not exceed EUR 10,5 billion, measured in 2004 prices. The cumulative effect of 2007 to 2012 corrections is EUR 8 220,3 million in 2004 prices and EUR 9 009,5 million in current prices:
            
            
                     
                        2007-2012 UK corrections
                     
                     
                        Difference in original amount in reference to EUR 10,5 billion threshold
                     
                     
                        (ORD 2007 vs. ORD 2000), in EUR
                     
                  
                  
                     
                        Difference in current prices
                     
                  
                  
                     
                        Difference in constant 2004 prices
                     
                  
               
                     
                        (A)
                     
                  
                  
                     
                        2007 UK correction
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        (B)
                     
                  
                  
                     
                        2008 UK correction 
                     
                  
                  
                     
                        -301 679 647
                     
                  
                  
                     
                        -280 649 108
                     
                  
               
                     
                        (C)
                     
                  
                  
                     
                        2009 UK correction 
                     
                  
                  
                     
                        -1 349 749 997
                     
                  
                  
                     
                        -1 276 489 414
                     
                  
               
                     
                        (D)
                     
                  
                  
                     
                        2010 UK correction
                     
                  
                  
                     
                        -2 127 945 515
                     
                  
                  
                     
                        -1 964 546 518
                     
                  
               
                     
                        (E)
                     
                  
                  
                     
                        2011 UK correction
                     
                  
                  
                     
                        -2 347 786 720
                     
                  
                  
                     
                        -2 137 047 656
                     
                  
               
                     
                        (F)
                     
                  
                  
                     
                        2012 UK correction
                     
                  
                  
                     
                        -2 882 312 294
                     
                  
                  
                     
                        -2 561 528 172
                     
                  
               
                     
                        (G)
                     
                  
                  
                     
                        Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)
                     
                  
                  
                     
                        -9 009 474 174
                     
                  
                  
                     
                        -8 220 260 868
                     
                  
               
            
               2.3.3
                     Entry in the DAB 6/2015 of the 1st update of the 2014 UK correction, the 2nd update of the 2013 UK correction, the 3rd update of the 2012 UK correction and of the definitive amount of the 2011 UK correction
            
            
               2.3.3.1
                     2014 UK correction (chapter 15)
            
            
               The amount of the UK correction to be budgeted in chapter 15 of the present DAB 6/2015 is the amount of the 1st update of the 2014 UK correction (i.e. EUR 4 544 158 897 replacing the EUR 5 433 363 587 entered in Budget 2015).
            
            
               This amount is to be financed along the revised 2015 GNI bases of the present DAB 6/2015. The budgeting of this amount in chapter 15 is summarised below:
            
            
                     
                        2014 UK correction – chapter 15
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        227 330 088
                     
                  
                  
                     
                        LU
                     
                  
                  
                     
                        17 016 030
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        23 176 845
                     
                  
                  
                     
                        HU
                     
                  
                  
                     
                        57 819 847
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        80 365 439
                     
                  
                  
                     
                        MT
                     
                  
                  
                     
                        4 466 547
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        151 269 379
                     
                  
                  
                     
                        NL
                     
                  
                  
                     
                        63 786 269
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        290 405 953
                     
                  
                  
                     
                        AT
                     
                  
                  
                     
                        30 994 726
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        11 012 215
                     
                  
                  
                     
                        PL
                     
                  
                  
                     
                        224 653 059
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        90 230 685
                     
                  
                  
                     
                        PT
                     
                  
                  
                     
                        96 042 290
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        98 844 865
                     
                  
                  
                     
                        RO
                     
                  
                  
                     
                        85 286 224
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        602 682 406
                     
                  
                  
                     
                        SI
                     
                  
                  
                     
                        20 621 247
                     
                  
               
                     
                        FR 
                     
                  
                  
                     
                        1 219 446 279
                     
                  
                  
                     
                        SK
                     
                  
                  
                     
                        41 436 080
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        23 306 875
                     
                  
                  
                     
                        FI
                     
                  
                  
                     
                        111 965 875
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        886 982 795
                     
                  
                  
                     
                        SE
                     
                  
                  
                     
                        41 643 760
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        9 107 348
                     
                  
                  
                     
                        UK
                     
                  
                  
                     
                        -4 544 158 897
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        13 822 068
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        20 443 703
                     
                  
                  
                     
                        Total 
                     
                  
                  
                     
                        0
                     
                  
               
               2.3.3.2
                     2011 UK correction (chapter 35)
            
            
               The amount of the UK correction to be budgeted in chapter 35 of the present DAB 6/2015 is the difference between the definitive amount of the 2011 UK correction (i.e. EUR 4 386 373 990) and the 3rd update of the 2011 UK correction (i.e. EUR 4 188 411 749 entered in AB 3/2014)  amounting to EUR 197 962 241.
            
            
               This amount is to be financed along the revised 2012 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 35 is summarised below:
            
            
                     
                        2011 UK correction — Chapter 35
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        11 815 757
                     
                  
                  
                     
                        LU
                     
                  
                  
                     
                        37 104
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        1 392 513
                     
                  
                  
                     
                        HU
                     
                  
                  
                     
                        2 508 198
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        4 784 685
                     
                  
                  
                     
                        MT
                     
                  
                  
                     
                        344 459
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        3 487 953
                     
                  
                  
                     
                        NL
                     
                  
                  
                     
                        5 167 025
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        10 915 347
                     
                  
                  
                     
                        AT
                     
                  
                  
                     
                        1 172 371
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        364 152
                     
                  
                  
                     
                        PL
                     
                  
                  
                     
                        9 539 521
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        3 453 266
                     
                  
                  
                     
                        PT
                     
                  
                  
                     
                        2 909 281
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        2 741 329
                     
                  
                  
                     
                        RO
                     
                  
                  
                     
                        2 915 322
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        27 503 186
                     
                  
                  
                     
                        SI
                     
                  
                  
                     
                        702 416
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        43 503 201
                     
                  
                  
                     
                        SK
                     
                  
                  
                     
                        1 459 572
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        53 237 596
                     
                  
                  
                     
                        FI
                     
                  
                  
                     
                        4 044 692
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        1 207 563
                     
                  
                  
                     
                        SE
                     
                  
                  
                     
                        1 743 115
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        244 042
                     
                  
                  
                     
                        UK
                     
                  
                  
                     
                        -197 962 241
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        768 575
                     
                  
                  
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
               
         
            
            
               2.3.3.3
                     2012 UK correction (chapter 36)
            
            
               The amount of the UK correction to be budgeted in chapter 36 of the present DAB 6/2015 is the difference between the  3rd update of the 2012 UK correction (i.e. EUR 5 143 608 383) and the 1st update of the 2012 UK correction (i.e. EUR 4 631 401 328 entered in AB 6/2013)  amounting to EUR 512 207 055.
            
            
               This amount is to be financed along the revised 2013 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 36 is summarised below:
            
            
                     
                        2012 UK correction — Chapter 36
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                        20 609 337
                     
                  
                  
                     
                        LU
                     
                  
                  
                     
                        -626 437
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                        2 761 140
                     
                  
                  
                     
                        HU
                     
                  
                  
                     
                        6 799 870
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                        8 144 978
                     
                  
                  
                     
                        MT
                     
                  
                  
                     
                        800 752
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                        15 569 429
                     
                  
                  
                     
                        NL
                     
                  
                  
                     
                        8 934 474
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                        35 721 878
                     
                  
                  
                     
                        AT
                     
                  
                  
                     
                        2 296 477
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                        1 607 973
                     
                  
                  
                     
                        PL
                     
                  
                  
                     
                        18 950 469
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                        13 192 753
                     
                  
                  
                     
                        PT
                     
                  
                  
                     
                        12 984 470
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                        10 134 814
                     
                  
                  
                     
                        RO
                     
                  
                  
                     
                        10 427 052
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                        61 882 563
                     
                  
                  
                     
                        SI
                     
                  
                  
                     
                        2 497 710
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                        134 788 539
                     
                  
                  
                     
                        SK
                     
                  
                  
                     
                        3 685 428
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                        1 255 475
                     
                  
                  
                     
                        FI
                     
                  
                  
                     
                        9 962 881
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                        119 606 240
                     
                  
                  
                     
                        SE
                     
                  
                  
                     
                        4 499 743
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                        1 962 450
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                        1 174 712
                     
                  
                  
                     
                        UK
                     
                  
                  
                     
                        -512 207 055
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                        2 581 885
                     
                  
                  
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
               
               2.3.3.4
                     2013 UK correction (chapter 36)
            
            
               The amount of the UK correction to be budgeted in chapter 36 of the present DAB 6/2015 is the difference between the  2nd update of the 2013 UK correction (i.e. EUR 5 923 047 619) and the 1st update of the 2013 UK correction (i.e. EUR 5 542 182 331 entered in AB 3/2014)  amounting to EUR 380 865 288.
            
            
               This amount is to be financed along the revised 2014 GNI bases as known at the end of 2014. The budgeting of this amount in chapter 36 is summarised below:
            
            
            
                     
                        2013 UK correction — Chapter 36
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                         21 086 719
                     
                  
                  
                     
                        LU
                     
                  
                  
                     
                        -  688 281
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                         2 638 709
                     
                  
                  
                     
                        HU
                     
                  
                  
                     
                         5 678 759
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                         8 452 106
                     
                  
                  
                     
                        MT
                     
                  
                  
                     
                          754 325
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                         10 531 440
                     
                  
                  
                     
                        NL
                     
                  
                  
                     
                         8 532 126
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                         23 687 365
                     
                  
                  
                     
                        AT
                     
                  
                  
                     
                         1 859 547
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                         1 123 952
                     
                  
                  
                     
                        PL
                     
                  
                  
                     
                         19 604 131
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                         12 880 201
                     
                  
                  
                     
                        PT
                     
                  
                  
                     
                         9 472 101
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                         5 940 696
                     
                  
                  
                     
                        RO
                     
                  
                  
                     
                         8 755 802
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                         57 278 112
                     
                  
                  
                     
                        SI
                     
                  
                  
                     
                         2 200 336
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                         96 456 818
                     
                  
                  
                     
                        SK
                     
                  
                  
                     
                         2 943 154
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                         1 527 600
                     
                  
                  
                     
                        FI
                     
                  
                  
                     
                         8 548 776
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                         65 379 144
                     
                  
                  
                     
                        SE
                     
                  
                  
                     
                         2 286 070
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                         1 558 619
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                          572 289
                     
                  
                  
                     
                        UK
                     
                  
                  
                     
                        -380 865 288
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                         1 804 672
                     
                  
                  
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
               
            
               2.3.3.5
                     Impact of the updates of the VAT and GNI bases (2014 balances exercise) on UK correction for 2011-2013
            
            
               The total impact of the updates of the 2011-2013 VAT and GNI bases on the UK correction 2011-2013 is EUR 1 091 million, of which +198 million for the 2011 correction, EUR +512 million for 2012 correction and EUR +381 million for 2013 correction. 
            
            
               The overall impact of the update of the 2011-2013 corrections on the Member States contributions financing the UK correction is summarised in the table below:
            
            
                     
                        2011-2013 UK correction
                     
                  
               
                     
                        BE
                     
                  
                  
                     
                         53 511 813
                     
                  
                  
                     
                        LU
                     
                  
                  
                     
                        - 1 277 614
                     
                  
               
                     
                        BG
                     
                  
                  
                     
                         6 792 362
                     
                  
                  
                     
                        HU
                     
                  
                  
                     
                         14 986 827
                     
                  
               
                     
                        CZ
                     
                  
                  
                     
                         21 381 769
                     
                  
                  
                     
                        MT
                     
                  
                  
                     
                         1 899 536
                     
                  
               
                     
                        DK
                     
                  
                  
                     
                         29 588 822
                     
                  
                  
                     
                        NL
                     
                  
                  
                     
                         22 633 625
                     
                  
               
                     
                        DE
                     
                  
                  
                     
                         70 324 590
                     
                  
                  
                     
                        AT
                     
                  
                  
                     
                         5 328 395
                     
                  
               
                     
                        EE
                     
                  
                  
                     
                         3 096 077
                     
                  
                  
                     
                        PL
                     
                  
                  
                     
                         48 094 121
                     
                  
               
                     
                        IE
                     
                  
                  
                     
                         29 526 220
                     
                  
                  
                     
                        PT
                     
                  
                  
                     
                         25 365 852
                     
                  
               
                     
                        EL
                     
                  
                  
                     
                         18 816 839
                     
                  
                  
                     
                        RO
                     
                  
                  
                     
                         22 098 176
                     
                  
               
                     
                        ES
                     
                  
                  
                     
                         146 663 861
                     
                  
                  
                     
                        SI
                     
                  
                  
                     
                         5 400 462
                     
                  
               
                     
                        FR
                     
                  
                  
                     
                         274 748 558
                     
                  
                  
                     
                        SK
                     
                  
                  
                     
                         8 088 154
                     
                  
               
                     
                        HR
                     
                  
                  
                     
                         2 783 075
                     
                  
                  
                     
                        FI
                     
                  
                  
                     
                         22 556 349
                     
                  
               
                     
                        IT
                     
                  
                  
                     
                         238 222 980
                     
                  
                  
                     
                        SE
                     
                  
                  
                     
                         8 528 928
                     
                  
               
                     
                        CY
                     
                  
                  
                     
                         4 728 632
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        LV
                     
                  
                  
                     
                         1 991 043
                     
                  
                  
                     
                        UK
                     
                  
                  
                     
                        -1 091 034 584
                     
                  
               
                     
                        LT
                     
                  
                  
                     
                         5 155 132
                     
                  
                  
                     
                        Total
                     
                  
                  
                     
                        0
                     
                  
               
               3.
                     Trust Funds for External Action
            
            
               In accordance with Article 187(7) of the Financial Regulation, the Commission shall be authorised to withdraw a maximum of 5 % of the amounts pooled into a trust fund to cover its management costs. Such management fees shall be assimilated to assigned revenue.
            
            
               In order to receive such amounts, the Commission proposes the creation of two new budget items, with a token entry (p.n.), 21 01 04 08 and 22 01 04 03 — Support expenditure for trust funds managed by the European Commission in the policy areas Development and Cooperation, and Enlargement, respectively.
            
            
               4.
                     Office for the Body of European Regulators for Electronic Communications (BEREC Office)
            
            
               The BEREC Office is the EU agency which gives support to the Body of European Regulators for Electronic Communications. It was established in 2009
                  13
               , is located in Riga (Latvia), and currently has a staff of 15 temporary agents. The proposed amendment of the 2015 establishment plan of the BEREC Office is necessary in order to allow for the reclassification (promotion) of two  administrators (AD 5) and two assistants (AST 3) temporary posts in 2015. The BEREC establishment plan in the 2015 budget did not properly take into consideration the career evolution of the staff. The overall budget and the total number of posts will remain unchanged. 
            
         
         
            
         
         
            
                  
                     (1)
                  OJ L 298, 26.10.2012, p. 1.
               
               
                  
                     (2)
                  OJ L 69, 13.3.2015, p. 1.
               
               
                  
                     (3)
                   OJ L XX, XX.XX.2015.
               
               
                  
                     (4)
                   COM(2015) 11 final of 13.01.2015.
               
               
                  
                     (5)
                   COM(2015) 160 final of 15.04.2015.
               
               
                  
                     (6)
                   COM(2015) 161 final of 15.04.2015.
               
               
                  
                     (7)
                   COM(2015) 241 final of 13.05.2015.
               
               
                  
                     (8)
                   The total forecast of 2015 net sugar sector levies is at the same level (EUR 124,7 million, after deduction of 25 % in collection costs).
               
               
                  
                     (9)
                  In accordance with Council Decision 2007/436, if the VAT base of a Member State exceeds 50 % of its GNI, then it is capped at these 50 %. For DAB 6/2015, five Member States will have their VAT base capped at 50 % of GNI: Croatia, Cyprus, Luxembourg, Malta and Slovenia.
               
               
                  
                     (10)
                   The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 9 above.
               
               
                  
                     (11)
                   OJ L 163, 23.6.2007, p.17
               
               
                  
                     (12)
                  Commission working document of 23 May 2007 "Calculation, financing, payment and entry in the budget of the correction of budgetary imbalances in accordance with Articles 4 and 5 of Council Decision [2007/436/EC, Euratom] on the system of the European Communities' own resources” available on: 
                  
                     http://ec.europa.eu/budget/library/biblio/documents/financing/calc_own_res_2007_en.pdf
                  
                  .
               
               
                  
                     (13)
                   Regulation (EC) No 1211/2009 of the European Parliament and of the Council of 25 November 2009 establishing the Body of European Regulators for Electronic Communications (BEREC) and the Office, OJ L 337, 18.12.2009