Article 1 
Financial intermediation services indirectly measured (FISIM) shall be allocated for the establishment of the gross national income for the purposes of the Union’s budget and its own resources.
Article 2 
The allocation of FISIM pursuant to Article 1 shall apply for the purposes of Decision 2007/436/EC, Euratom from 1 January 2010.
Article 3 
This Decision shall enter into force on the day of its publication in the Official Journal of the European Union . It shall apply from 1 January 2010.
Article 4 
This Decision shall be published in the Official Journal of the European Union .