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Final adoption of amending budget No 4 of the European Union for the financial year 2005


Published: 2005-09-07

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32005B0700

Final adoption of amending budget No 4 of the European Union for the financial year 2005

Official Journal L 270 , 14/10/2005 P. 0017 - 0019


Final adoption

of amending budget No 4 of the European Union for the financial year 2005

(2005/700/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 177 thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [1], and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 [2],

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure [3],

Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure [4],

Having regard to Preliminary draft amending budget No 4/2005 of the European Union for the financial year 2005 presented by the Commission on 13 May 2005,

Having regard to Draft amending budget No 3/2005 of the European Union for the financial year 2005 established by the Council on 24 June 2005,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 7 September 2005,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 4 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 7 September 2005.

The President

J. Borrell Fontelles

[1] OJ L 248, 16.9.2002, p. 1.

[2] OJ L 60, 8.3.2005, p. 1.

[3] OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2003/429/EC of the European Parliament and of the Council (OJ L 147,14.6.2003, p. 25).

[4] OJ C 283, 20.11.2002, p. 1.

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FINAL ADOPTION OF AMENDING BUDGET No 4 OF THE EUROPEAN UNION FOR THE 2005 FINANCIAL YEAR

CONTENTS

A. Financing of the general budget

B. General statement of revenue by budget heading

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A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description | Budget 2005 | Budget 2004 | Change (%) |

1. Agriculture | 49114850000 | 43993285000 | +11,64 |

2. Structural operations | 32396027704 | 34522302882 | –6,16 |

3. Internal policies | 7923781439 | 7510377641 | +5,50 |

4. External action | 5476162603 | 4950907978 | +10,61 |

5. Administration | 6292367368 | 6121983823 | +2,78 |

6. Reserves | 446000000 | 442000000 | +0,90 |

7. Pre-accession strategy | 3286990000 | 2856200000 | +15,08 |

8. Compensation | 1304988996 | 1409545056 | –7,42 |

Total expenditure | 106241168110 | 101806602380 | +4,36 |

REVENUE

Description | Budget 2005 | Budget 2004 | Change (%) |

Miscellaneous revenue (Titles 4 to 9) | 1025710305 | 1116573265 | –8,14 |

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 2736707563 | 5469843706 | –49,97 |

Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1) | p.m. | p.m. | |

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | 223160000 | |

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

Total revenue for Titles 3 to 9 | 3762417868 | 6809576971 | –44,75 |

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) | 12362925000 | 12406875000 | –0,35 |

VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) | 15313493929 | 13579913763 | +12,77 |

Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) | 74802331313 | 69010236646 | +8,39 |

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom | 102478750242 | 94997025409 | +7,88 |

Total revenue | 106241168110 | 101806602380 | +4,36 |

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base | Member States whose VAT base is capped |

| (1) | (2) | (4) | (5) | (6) | (7) |

Belgium | 1180210000 | 2941735000 | 50 | 1470867500 | 1180210000 | |

Czech Republic | 441190000 | 828308000 | 50 | 414154000 | 414154000 | Czech Republic |

Denmark | 781460000 | 2015001000 | 50 | 1007500500 | 781460000 | |

Germany | 9683287000 | 22279390000 | 50 | 11139695000 | 9683287000 | |

Estonia | 52975000 | 84664000 | 50 | 42332000 | 42332000 | Estonia |

Greece | 956730000 | 1759150000 | 50 | 879575000 | 879575000 | Greece |

Spain | 4859420000 | 8358590000 | 50 | 4179295000 | 4179295000 | Spain |

France | 7821623000 | 16746790000 | 50 | 8373395000 | 7821623000 | |

Ireland | 701165000 | 1258380000 | 50 | 629190000 | 629190000 | Ireland |

Italy | 5761165000 | 13875590000 | 50 | 6937795000 | 5761165000 | |

Cyprus | 101439000 | 128288000 | 50 | 64144000 | 64144000 | Cyprus |

Latvia | 47167000 | 106898000 | 50 | 53449000 | 47167000 | |

Lithuania | 82880000 | 186537000 | 50 | 93268500 | 82880000 | |

Luxembourg | 167402000 | 234060000 | 50 | 117030000 | 117030000 | Luxembourg |

Hungary | 428337000 | 832772000 | 50 | 416386000 | 416386000 | Hungary |

Malta | 28816000 | 46198000 | 50 | 23099000 | 23099000 | Malta |

Netherlands | 2255590000 | 4701285000 | 50 | 2350642500 | 2255590000 | |

Austria | 1107085000 | 2374650000 | 50 | 1187325000 | 1107085000 | |

Poland | 1027741000 | 1932979000 | 50 | 966489500 | 966489500 | Poland |

Portugal | 878780000 | 1376550000 | 50 | 688275000 | 688275000 | Portugal |

Slovenia | 153877000 | 271354000 | 50 | 135677000 | 135677000 | Slovenia |

Slovakia | 157136000 | 346858000 | 50 | 173429000 | 157136000 | |

Finland | 665460000 | 1532005000 | 50 | 766002500 | 665460000 | |

Sweden | 1236471000 | 2865763000 | 50 | 1432881500 | 1236471000 | |

United Kingdom | 9458806000 | 18756571000 | 50 | 9378285500 | 9378285500 | United Kingdom |

Total | 50036212000 | 105840366000 | | 52920183000 | 48713466000 | |

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = Maximum call rate – frozen rate |

A.The maximum call rate is set at 0,50 % for 2005. |

B.Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom): |

(1)calculation of the theoretical share of the countries with a restricted financial burden: |

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution. |

Formula for a country with a restricted financial burden, for example Germany: |

Germany's theoretical VAT contribution = [Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction |

Example: Germany |

Germany's theoretical VAT contribution = 9683287000 / (48713466000 – 9378285500) × 1/4 × 5115150953 = 314803912 |

(2)calculation of the frozen rate: |

Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)]/[EU capped VAT base – capped VAT bases (UK+ D + NL + A + S)] |

Frozen rate = 5115150953 – (314803912 + 73329289 + 35991362 + 40197704)]/[48713466000 – (9378285500 + 9683287000 + 2255590000 + 1107085000 + 1236471000)] |

Frozen rate = 0,18564146250792 % |

Uniform rate |

0,5 % – 0,18564146250792 % = 0,31435853749208 % |

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State | 1 % of capped VAT base | Maximum VAT call rate (in %) | Uniform rate of VAT own resources (in %) | VAT own resources at uniform rate |

| (1) | (2) | (3) | (4) = (1) × (3) |

Belgium | 1180210000 | 0,50 | 0,314358537 | 371009090 |

Czech Republic | 414154000 | 0,50 | 0,314358537 | 130192846 |

Denmark | 781460000 | 0,50 | 0,314358537 | 245658623 |

Germany | 9683287000 | 0,50 | 0,314358537 | 3044023939 |

Estonia | 42332000 | 0,50 | 0,314358537 | 13307426 |

Greece | 879575000 | 0,50 | 0,314358537 | 276501911 |

Spain | 4179295000 | 0,50 | 0,314358537 | 1313797064 |

France | 7821623000 | 0,50 | 0,314358537 | 2458793967 |

Ireland | 629190000 | 0,50 | 0,314358537 | 197791248 |

Italy | 5761165000 | 0,50 | 0,314358537 | 1811071404 |

Cyprus | 64144000 | 0,50 | 0,314358537 | 20164214 |

Latvia | 47167000 | 0,50 | 0,314358537 | 14827349 |

Lithuania | 82880000 | 0,50 | 0,314358537 | 26054036 |

Luxembourg | 117030000 | 0,50 | 0,314358537 | 36789380 |

Hungary | 416386000 | 0,50 | 0,314358537 | 130894494 |

Malta | 23099000 | 0,50 | 0,314358537 | 7261368 |

Netherlands | 2255590000 | 0,50 | 0,314358537 | 709063974 |

Austria | 1107085000 | 0,50 | 0,314358537 | 348021621 |

Poland | 966489500 | 0,50 | 0,314358537 | 303824226 |

Portugal | 688275000 | 0,50 | 0,314358537 | 216365122 |

Slovenia | 135677000 | 0,50 | 0,314358537 | 42651223 |

Slovakia | 157136000 | 0,50 | 0,314358537 | 49397043 |

Finland | 665460000 | 0,50 | 0,314358537 | 209193032 |

Sweden | 1236471000 | 0,50 | 0,314358537 | 388695215 |

United Kingdom | 9378285500 | 0,50 | 0,314358537 | 2948144114 |

Total | 48713466000 | | | 15313493929 |

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State | 1 % of gross national income | Uniform rate of "additional base" own resources | "Additional base" own resources at uniform rate |

| (1) | (2) | (3) = (1) × (2) |

Belgium | 2941735000 | | 2079061557 |

Czech Republic | 828308000 | | 585403961 |

Denmark | 2015001000 | | 1424095344 |

Germany | 22279390000 | | 15745885763 |

Estonia | 84664000 | | 59836004 |

Greece | 1759150000 | | 1243273489 |

Spain | 8358590000 | | 5907406050 |

France | 16746790000 | | 11835738871 |

Ireland | 1258380000 | | 889355935 |

Italy | 13875590000 | | 9806527694 |

Cyprus | 128288000 | | 90667123 |

Latvia | 106898000 | 0,7067467 | 75549811 |

Lithuania | 186537000 | | 131834413 |

Luxembourg | 234060000 | | 165421137 |

Hungary | 832772000 | | 588558878 |

Malta | 46198000 | | 32650285 |

Netherlands | 4701285000 | | 3322617745 |

Austria | 2374650000 | | 1678276094 |

Poland | 1932979000 | | 1366126564 |

Portugal | 1376550000 | | 972872195 |

Slovenia | 271354000 | | 191778549 |

Slovakia | 346858000 | | 245140753 |

Finland | 1532005000 | | 1082739506 |

Sweden | 2865763000 | | 2025368595 |

United Kingdom | 18756571000 | | 13256144997 |

Total | 105840366000 | | 74802331313 |

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State | Reserve for loans and loan guarantees | Reserve for emergency aid | GNI own resources excluding reserves | GNI own resources at uniform rate |

| (1) | (2) | (3) | (4) = (1) + (2) + (3) |

Belgium | 6198079 | 6198079 | 2066665399 | 2079061557 |

Czech Republic | 1745201 | 1745201 | 581913559 | 585403961 |

Denmark | 4245500 | 4245500 | 1415604344 | 1424095344 |

Germany | 46941485 | 46941485 | 15652002793 | 15745885763 |

Estonia | 178383 | 178383 | 59479238 | 59836004 |

Greece | 3706435 | 3706435 | 1235860619 | 1243273489 |

Spain | 17611103 | 17611103 | 5872183844 | 5907406050 |

France | 35284592 | 35284592 | 11765169687 | 11835738871 |

Ireland | 2651339 | 2651339 | 884053257 | 889355935 |

Italy | 29235127 | 29235127 | 9748057440 | 9806527694 |

Cyprus | 270296 | 270296 | 90126531 | 90667123 |

Latvia | 225228 | 225228 | 75099355 | 75549811 |

Lithuania | 393023 | 393023 | 131048367 | 131834413 |

Luxembourg | 493152 | 493152 | 164434833 | 165421137 |

Hungary | 1754606 | 1754606 | 585049666 | 588558878 |

Malta | 97337 | 97337 | 32455611 | 32650285 |

Netherlands | 9905356 | 9905356 | 3302807033 | 3322617745 |

Austria | 5003261 | 5003261 | 1668269572 | 1678276094 |

Poland | 4072684 | 4072684 | 1357981196 | 1366126564 |

Portugal | 2900317 | 2900317 | 967071561 | 972872195 |

Slovenia | 571728 | 571728 | 190635093 | 191778549 |

Slovakia | 730811 | 730811 | 243679131 | 245140753 |

Finland | 3227853 | 3227853 | 1076283800 | 1082739506 |

Sweden | 6038010 | 6038010 | 2013292575 | 2025368595 |

United Kingdom | 39519094 | 39519094 | 13177106809 | 13256144997 |

Total | 223000000 | 223000000 | 74356331313 | 74802331313 |

Percentage of 1 % of GNI | 0,0021 | 0,0021 | 0,7025 | 0,7067 |

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description | Coefficient (%) | Amount |

1. United Kingdom's share (in %) of total non-capped VAT bases | 18,11 | |

2. United Kingdom's share (in %) of total allocated expenditure | 7,23 | |

3. (1) – (2) | 10,88 | |

4. Total allocated expenditure | | 84685362853 |

5. Pre-accession expenditure in the 10 new Member States in 2003 | | 1713442127 |

6. Allocated expenditure = (4) – (5) | | 82971920726 |

7. (3) × (6) | | 9024481701 |

8. 0,66 × (7) = initial amount | | 5956157923 |

9. Benefit for the United Kingdom | | 820148901 |

10. Basic compensation for the United Kingdom = (8) – (9) | | 5136009022 |

11. Windfall gains deriving from traditional own resources | | 20858069 |

12. Correction for the United Kingdom = (10) – (11) | | 5115150953 |

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5115150953 (Chapter 1 5)

Member State | Percentage share of GNI base | Shares without the United Kingdom | Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom | Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 | Column 4 distributed in accordance with column 3 | Financing scale | Financing scale applied to the correction |

| (1) | (2) | (3) | (4) | (5) | (6) = (2) + (4) + (5) | (7) |

Belgium | 2,78 | 3,38 | 5,36 | | 1,49 | 4,87 | 248903663 |

Czech Republic | 0,78 | 0,95 | 1,51 | | 0,42 | 1,37 | 70084115 |

Denmark | 1,90 | 2,31 | 3,67 | | 1,02 | 3,33 | 170491608 |

Germany | 21,05 | 25,58 | 0,00 | –19,19 | 0,00 | 6,40 | 327163174 |

Estonia | 0,08 | 0,10 | 0,15 | | 0,04 | 0,14 | 7163521 |

Greece | 1,66 | 2,02 | 3,21 | | 0,89 | 2,91 | 148843753 |

Spain | 7,90 | 9,60 | 15,24 | | 4,23 | 13,83 | 707230145 |

France | 15,82 | 19,23 | 30,52 | | 8,47 | 27,70 | 1416965627 |

Ireland | 1,19 | 1,45 | 2,29 | | 0,64 | 2,08 | 106473014 |

Italy | 13,11 | 15,93 | 25,29 | | 7,02 | 22,95 | 1174030013 |

Cyprus | 0,12 | 0,15 | 0,23 | | 0,06 | 0,21 | 10854599 |

Latvia | 0,10 | 0,12 | 0,19 | | 0,05 | 0,18 | 9044766 |

Lithuania | 0,18 | 0,21 | 0,34 | | 0,09 | 0,31 | 15783115 |

Luxembourg | 0,22 | 0,27 | 0,43 | | 0,12 | 0,39 | 19804092 |

Hungary | 0,79 | 0,96 | 1,52 | | 0,42 | 1,38 | 70461820 |

Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,08 | 3908867 |

Netherlands | 4,44 | 5,40 | 0,00 | –4,05 | 0,00 | 1,35 | 69036330 |

Austria | 2,24 | 2,73 | 0,00 | –2,05 | 0,00 | 0,68 | 34870705 |

Poland | 1,83 | 2,22 | 3,52 | | 0,98 | 3,20 | 163551630 |

Portugal | 1,30 | 1,58 | 2,51 | | 0,70 | 2,28 | 116471517 |

Slovenia | 0,26 | 0,31 | 0,49 | | 0,14 | 0,45 | 22959582 |

Slovakia | 0,33 | 0,40 | 0,63 | | 0,18 | 0,57 | 29348064 |

Finland | 1,45 | 1,76 | 2,79 | | 0,77 | 2,53 | 129624747 |

Sweden | 2,71 | 3,29 | 0,00 | –2,47 | 0,00 | 0,82 | 42082486 |

United Kingdom | 17,72 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |

Total | 100,00 | 100,00 | 100,00 | –27,75 | 27,75 | 100,00 | 5115150953 |

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing of the general budget by type of own resource and by Member State

Member State | Net agricultural duties (75 %) | Net sugar and isoglucose levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | VAT own resources at uniform rate | GNI own resources excluding reserves | GNI own resources, reserves | Correction for the United Kingdom VAT | Total own resources | Contribution to financing total (%) |

| (1) | (2) | (3) | (4) = (1) + (2) + (3) | (5) | (6) | (7) | (8) | (9) = (4) + (5) + (6) + (7) + (8) | (10) |

Belgium | 15675000 | 42675000 | 1200675000 | 1259025000 | 371009090 | 2066665399 | 12396158 | 248903663 | 3957999310 | 3,86 |

Czech Republic | 5475000 | 11550000 | 107925000 | 124950000 | 130192846 | 581913559 | 3490402 | 70084115 | 910630922 | 0,89 |

Denmark | 9825000 | 23025000 | 204825000 | 237675000 | 245658623 | 1415604344 | 8491000 | 170491608 | 2077920575 | 2,03 |

Germany | 113475000 | 249525000 | 2153025000 | 2516025000 | 3044023939 | 15652002793 | 93882970 | 327163174 | 21633097876 | 21,11 |

Estonia | 900000 | 0 | 17325000 | 18225000 | 13307426 | 59479238 | 356766 | 7163521 | 98531951 | 0,10 |

Greece | 8700000 | 10800000 | 148275000 | 167775000 | 276501911 | 1235860619 | 7412870 | 148843753 | 1836394153 | 1,79 |

Spain | 22875000 | 25650000 | 760725000 | 809250000 | 1313797064 | 5872183844 | 35222206 | 707230145 | 8737683259 | 8,53 |

France | 84000000 | 186150000 | 881475000 | 1151625000 | 2458793967 | 11765169687 | 70569184 | 1416965627 | 16863123465 | 16,46 |

Ireland | 450000 | 6600000 | 107550000 | 114600000 | 197791248 | 884053257 | 5302678 | 106473014 | 1308220197 | 1,28 |

Italy | 56400000 | 62700000 | 1084200000 | 1203300000 | 1811071404 | 9748057440 | 58470254 | 1174030013 | 13994929111 | 13,66 |

Cyprus | 825000 | 1800000 | 16875000 | 19500000 | 20164214 | 90126531 | 540592 | 10854599 | 141185936 | 0,14 |

Latvia | 600000 | 1200000 | 11175000 | 12975000 | 14827349 | 75099355 | 450456 | 9044766 | 112396926 | 0,11 |

Lithuania | 1875000 | 4050000 | 37500000 | 43425000 | 26054036 | 131048367 | 786046 | 15783115 | 217096564 | 0,21 |

Luxembourg | 150000 | 0 | 13125000 | 13275000 | 36789380 | 164434833 | 986304 | 19804092 | 235289609 | 0,23 |

Hungary | 8400000 | 17700000 | 165225000 | 191325000 | 130894494 | 585049666 | 3509212 | 70461820 | 981240192 | 0,96 |

Malta | 525000 | 1125000 | 10725000 | 12375000 | 7261368 | 32455611 | 194674 | 3908867 | 56195520 | 0,05 |

Netherlands | 172350000 | 45900000 | 1110450000 | 1328700000 | 709063974 | 3302807033 | 19810712 | 69036330 | 5429418049 | 5,30 |

Austria | 5100000 | 18900000 | 160875000 | 184875000 | 348021621 | 1668269572 | 10006522 | 34870705 | 2246043420 | 2,19 |

Poland | 9375000 | 19875000 | 185550000 | 214800000 | 303824226 | 1357981196 | 8145368 | 163551630 | 2048302420 | 2,00 |

Portugal | 12600000 | 2550000 | 86025000 | 101175000 | 216365122 | 967071561 | 5800634 | 116471517 | 1406883834 | 1,37 |

Slovenia | 1575000 | 3300000 | 30600000 | 35475000 | 42651223 | 190635093 | 1143456 | 22959582 | 292864354 | 0,29 |

Slovakia | 2625000 | 5550000 | 51975000 | 60150000 | 49397043 | 243679131 | 1461622 | 29348064 | 384035860 | 0,37 |

Finland | 1950000 | 4950000 | 76125000 | 83025000 | 209193032 | 1076283800 | 6455706 | 129624747 | 1504582285 | 1,47 |

Sweden | 9900000 | 12225000 | 279300000 | 301425000 | 388695215 | 2013292575 | 12076020 | 42082486 | 2757571296 | 2,69 |

United Kingdom | 273825000 | 35775000 | 1848375000 | 2157975000 | 2948144114 | 13177106809 | 79038188 | –5115150953 | 13247113158 | 12,93 |

Total | 819450000 | 793575000 | 10749900000 | 12362925000 | 15313493929 | 74356331313 | 446000000 | 0 | 102478750242 | 100,00 |

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter | Heading | Budget 2005 | Amending budget No. 4 | New amount |

1 0 | AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 819450000 | | 819450000 |

1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2000/597/EC, EURATOM) | 793575000 | | 793575000 |

1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM | 10749900000 | | 10749900000 |

1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM | 15313493929 | | 15313493929 |

1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM | 77539038876 | –2736707563 | 74802331313 |

1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |

| Title 1 — Total | 105215457805 | –2736707563 | 102478750242 |

CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

Title Chapter Article Item | Heading | Budget 2005 | Amending budget No. 4 | New amount |

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0 | Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid | 77093038876 | –2736707563 | 74356331313 |

1 4 0 2 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees | 223000000 | | 223000000 |

1 4 0 3 | Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve | 223000000 | | 223000000 |

| Article 1 4 0 — Subtotal | 77539038876 | –2736707563 | 74802331313 |

| Chapter 1 4 — Total | 77539038876 | –2736707563 | 74802331313 |

1 4 0Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Budget 2005 | Amending budget No. 4 | New amount |

77093038876 | –2736707563 | 74356331313 |

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,7025 %.

Member State | Budget 2005 | Amending budget No. 4 | New amount |

Belgium | 2142729652 | –76064253 | 2066665399 |

Czech Republic | 603331065 | –21417506 | 581913559 |

Denmark | 1467706095 | –52101751 | 1415604344 |

Germany | 16228079554 | –576076761 | 15652002793 |

Estonia | 61668390 | –2189152 | 59479238 |

Greece | 1281346848 | –45486229 | 1235860619 |

Spain | 6088311371 | –216127527 | 5872183844 |

France | 12198190363 | –433020676 | 11765169687 |

Ireland | 916591108 | –32537851 | 884053257 |

Italy | 10106837682 | –358780242 | 9748057440 |

Cyprus | 93443666 | –3317135 | 90126531 |

Latvia | 77863409 | –2764054 | 75099355 |

Lithuania | 135871642 | –4823275 | 131048367 |

Luxembourg | 170486907 | –6052074 | 164434833 |

Hungary | 606582598 | –21532932 | 585049666 |

Malta | 33650150 | –1194539 | 32455611 |

Netherlands | 3424367858 | –121560825 | 3302807033 |

Austria | 1729670745 | –61401173 | 1668269572 |

Poland | 1407962111 | –49980915 | 1357981196 |

Portugal | 1002664926 | –35593365 | 967071561 |

Slovenia | 197651476 | –7016383 | 190635093 |

Slovakia | 252647816 | –8968685 | 243679131 |

Finland | 1115896755 | –39612955 | 1076283800 |

Sweden | 2087392425 | –74099850 | 2013292575 |

United Kingdom | 13662094264 | –484987455 | 13177106809 |

Item 1 4 0 0 — Total | 77093038876 | –2736707563 | 74356331313 |

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter | Heading | Budget 2005 | Amending budget No. 4 | New amount |

3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 2736707563 | 2736707563 |

3 1 | BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |

3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |

3 3 | REFUNDS TO MEMBER STATES | p.m. | | p.m. |

3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY | p.m. | | p.m. |

3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |

| Title 3 — Total | p.m. | 2736707563 | 2736707563 |

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item | Heading | Budget 2005 | Amending budget No. 4 | New amount |

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 | Surplus available from the preceding financial year | p.m. | 2736707563 | 2736707563 |

| Article 3 0 0 — Subtotal | p.m. | 2736707563 | 2736707563 |

3 0 1 | Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters | p.m. | | p.m. |

| Article 3 0 1 — Subtotal | p.m. | | p.m. |

3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |

| Article 3 0 2 — Subtotal | p.m. | | p.m. |

| Chapter 3 0 — Total | p.m. | 2736707563 | 2736707563 |

3 0 0Surplus available from the preceding financial year

Budget 2005 | Amending budget No. 4 | New amount |

p.m. | 2736707563 | 2736707563 |

Remarks

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 thereof.

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget.

A deficit is entered in Item 27 02 01 of the statement of expenditure of Section III "Commission".

[1] Amending budgets 1 to 4/2005 included.

[2] The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

[3] The third paragraph of Article 268 of the Treaty establishing the European Community reads: "The revenue and expenditure shown in the budget shall be in balance"

[4] Amending budgets 1 to 4/2005 included.

[5] The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

[6] The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 131st meeting of the Advisory Committee on Own Resources on 20 April 2004.

[7] The third paragraph of Article 268 of the Treaty establishing the European Community reads: "The revenue and expenditure shown in the budget shall be in balance"

[8] The base to be used does not exceed 50 % of GNI.

[9] Calculation of rate: (74802331313) / (105840366000) = 0,706746718099973 %.

[10] Rounded figures.

[11] This amount is deducted from total allocated expenditure so that expenditure which is unabated before enlargement remains unabated after enlargement.

[12] This is the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the introduction of the GNP/GNI resource and the capping of VAT bases.

[13] These windfall gains are the benefit the United Kingdom derives from the present own resources system in relation to earlier systems as a result of the increase since 2001 in the percentage of traditional own resources that Member States retain to cover their collection costs.

[14] Total own resources as percentage of GNI: (102478750242) / (10584036600000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.

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