Final adoption of amending budget No 3 of the European Union for the financial year 2006 (European Union)

Final adoption of amending budget No 3 of the European Union for the financial year 2006

Published: 2006-09-27

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22.11.2006

Official Journal of the European Union

L 323/1

FINAL ADOPTION

of amending budget No 3 of the European Union for the financial year 2006

(2006/763/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular the penultimate subparagraph of Article 272(4) 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 2006, as finally adopted on 15 December 2005 (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 Preliminary draft amending budget No 4/2006 of the European Union for the financial year 2006, which the Commission presented on 16 June 2006,

Having regard to Draft amending budget No 4/2006, which the Council established on 17 July 2006,

Having regard to Rule 69 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 27 September 2006,

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 3 of the European Union for the financial year 2006 has been finally adopted.

Done at Strasbourg, 27 September 2006.

The President

J. BORRELL FONTELLES

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 78, 15.3.2006.

(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

FINAL ADOPTION OF AMENDING BUDGET No 3 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

B. General statement of revenue by budget heading

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2006 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 2006 (1)	Budget 2005 (2)	Change (%)
1. Agriculture	50 991 020 000	48 464 850 000	+5,21
2. Structural operations	35 639 599 237	32 396 027 704	+10,01
3. Internal policies	8 904 016 732	8 016 662 269	+11,07
4. External action	5 369 049 920	5 476 162 603	–1,96
5. Administration	6 656 369 817	6 292 367 368	+5,78
6. Reserves	458 000 000	446 000 000	+2,69
7. Pre-accession strategy	2 984 409 038	3 286 990 000	–9,21
8. Compensation	1 073 500 332	1 304 988 996	–17,74
Total expenditure (3)	112 075 965 076	105 684 048 940	+6,05

REVENUE

Description	Budget 2006 (4)	Budget 2005 (5)	Change (%)
Miscellaneous revenue (Titles 4 to 9)	1 297 689 094	1 585 916 305	–18,17
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)	2 410 079 591	2 736 707 563	–11,94
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)	92 730 000	525 961 402	–82,37
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)	p.m.	2 451 315 772
Total revenue for Titles 3 to 9	3 800 498 685	7 299 901 042	–47,94
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)	14 788 900 000	13 944 000 000	+6,06
VAT own resources at the uniform rate (Tables 1 and 2, Chapter 1 3)	17 200 276 121	15 556 051 275	+10,57
Remainder to be financed by the additional resource (GNI own resources, Tables 3 and 4, Chapter 1 4)	76 286 290 270	68 884 096 623	+10,75
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6)	108 275 466 391	98 384 147 898	+10,05
Total revenue (7)	112 075 965 076	105 684 048 940	+6,05

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 (8)	Member States whose VAT base is capped
	(1)	(2)	(4)	(5)	(6)	(7)
Belgium	1 323 413 000	3 127 339 000	50	1 563 669 500	1 323 413 000
Czech Republic	620 907 000	1 011 317 000	50	505 658 500	505 658 500	Czech Republic
Denmark	858 809 000	2 164 083 000	50	1 082 041 500	858 809 000
Germany	9 768 554 000	22 662 761 000	50	11 331 380 500	9 768 554 000
Estonia	63 350 000	111 599 000	50	55 799 500	55 799 500	Estonia
Greece	1 066 060 000	1 899 989 000	50	949 994 500	949 994 500	Greece
Spain	5 825 910 000	9 462 332 000	50	4 731 166 000	4 731 166 000	Spain
France	8 572 707 000	17 718 064 000	50	8 859 032 000	8 572 707 000
Ireland	836 118 000	1 449 570 000	50	724 785 000	724 785 000	Ireland
Italy	5 611 159 000	14 206 297 000	50	7 103 148 500	5 611 159 000
Cyprus	110 523 000	139 397 000	50	69 698 500	69 698 500	Cyprus
Latvia	67 114 000	146 498 000	50	73 249 000	67 114 000
Lithuania	92 678 000	224 020 000	50	112 010 000	92 678 000
Luxembourg	144 891 000	242 757 000	50	121 378 500	121 378 500	Luxembourg
Hungary	375 340 000	855 773 000	50	427 886 500	375 340 000
Malta	37 906 000	45 840 000	50	22 920 000	22 920 000	Malta
Netherlands	2 481 403 000	5 145 428 000	50	2 572 714 000	2 481 403 000
Austria	1 098 912 000	2 523 588 000	50	1 261 794 000	1 098 912 000
Poland	1 223 948 000	2 510 795 000	50	1 255 397 500	1 223 948 000
Portugal	914 655 000	1 481 601 000	50	740 800 500	740 800 500	Portugal
Slovenia	151 423 000	286 122 000	50	143 061 000	143 061 000	Slovenia
Slovakia	159 089 000	412 763 000	50	206 381 500	159 089 000
Finland	712 233 000	1 626 814 000	50	813 407 000	712 233 000
Sweden	1 274 161 000	2 970 465 000	50	1 485 232 500	1 274 161 000
United Kingdom	9 373 896 000	18 835 332 000	50	9 417 666 000	9 373 896 000
Total	52 765 159 000	111 260 544 000		55 630 272 000	51 058 678 000

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 2006.

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 = 9 768 554 000 / (51 058 678 000 – 9 373 896 000) × 1/4 × 4 838 879 797 = 283 489 899

(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 = 4 838 879 797 – (283 489 899 + 72 011 957 + 31 891 153 + 36 976 995)] / [ 51 058 678 000 – (9 373 896 000 + 9 768 554 000 + 2 481 403 000 + 1 098 912 000 + 1 274 161 000)]

Frozen rate = 0,163127272501441 %

Uniform rate

0,5 % – 0,163127272501441 % = 0,336872727498559 %

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	1 323 413 000	0,50	0,336872727	445 821 747
Czech Republic	505 658 500	0,50	0,336872727	170 342 558
Denmark	858 809 000	0,50	0,336872727	289 309 330
Germany	9 768 554 000	0,50	0,336872727	3 290 759 430
Estonia	55 799 500	0,50	0,336872727	18 797 330
Greece	949 994 500	0,50	0,336872727	320 027 238
Spain	4 731 166 000	0,50	0,336872727	1 593 800 795
France	8 572 707 000	0,50	0,336872727	2 887 911 189
Ireland	724 785 000	0,50	0,336872727	244 160 300
Italy	5 611 159 000	0,50	0,336872727	1 890 246 437
Cyprus	69 698 500	0,50	0,336872727	23 479 524
Latvia	67 114 000	0,50	0,336872727	22 608 876
Lithuania	92 678 000	0,50	0,336872727	31 220 691
Luxembourg	121 378 500	0,50	0,336872727	40 889 106
Hungary	375 340 000	0,50	0,336872727	126 441 810
Malta	22 920 000	0,50	0,336872727	7 721 123
Netherlands	2 481 403 000	0,50	0,336872727	835 916 997
Austria	1 098 912 000	0,50	0,336872727	370 193 483
Poland	1 223 948 000	0,50	0,336872727	412 314 701
Portugal	740 800 500	0,50	0,336872727	249 555 485
Slovenia	143 061 000	0,50	0,336872727	48 193 349
Slovakia	159 089 000	0,50	0,336872727	53 592 745
Finland	712 233 000	0,50	0,336872727	239 931 873
Sweden	1 274 161 000	0,50	0,336872727	429 230 091
United Kingdom	9 373 896 000	0,50	0,336872727	3 157 809 913
Total	51 058 678 000			17 200 276 121

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	3 127 339 000		2 144 273 991
Czech Republic	1 011 317 000		693 414 030
Denmark	2 164 083 000		1 483 813 201
Germany	22 662 761 000		15 538 823 576
Estonia	111 599 000		76 518 354
Greece	1 899 989 000		1 302 735 967
Spain	9 462 332 000		6 487 890 313
France	17 718 064 000		12 148 469 931
Ireland	1 449 570 000		993 904 162
Italy	14 206 297 000		9 740 611 160
Cyprus	139 397 000		95 578 177
Latvia	146 498 000	0,6856545 (9)	100 447 010
Lithuania	224 020 000		153 600 316
Luxembourg	242 757 000		166 447 424
Hungary	855 773 000		586 764 590
Malta	45 840 000		31 430 401
Netherlands	5 145 428 000		3 527 985 752
Austria	2 523 588 000		1 730 309 414
Poland	2 510 795 000		1 721 537 836
Portugal	1 481 601 000		1 015 866 361
Slovenia	286 122 000		196 180 831
Slovakia	412 763 000		283 012 799
Finland	1 626 814 000		1 115 432 305
Sweden	2 970 465 000		2 036 712 630
United Kingdom	18 835 332 000		12 914 529 739
Total	111 260 544 000		76 286 290 270

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	6 436 789	6 436 789	2 131 400 413	2 144 273 991
Czech Republic	2 081 525	2 081 525	689 250 980	693 414 030
Denmark	4 454 185	4 454 185	1 474 904 831	1 483 813 201
Germany	46 645 220	46 645 220	15 445 533 136	15 538 823 576
Estonia	229 697	229 697	76 058 960	76 518 354
Greece	3 910 618	3 910 618	1 294 914 731	1 302 735 967
Spain	19 475 673	19 475 673	6 448 938 967	6 487 890 313
France	36 467 884	36 467 884	12 075 534 163	12 148 469 931
Ireland	2 983 551	2 983 551	987 937 060	993 904 162
Italy	29 239 854	29 239 854	9 682 131 452	9 740 611 160
Cyprus	286 911	286 911	95 004 355	95 578 177
Latvia	301 527	301 527	99 843 956	100 447 010
Lithuania	461 085	461 085	152 678 146	153 600 316
Luxembourg	499 650	499 650	165 448 124	166 447 424
Hungary	1 761 379	1 761 379	583 241 832	586 764 590
Malta	94 349	94 349	31 241 703	31 430 401
Netherlands	10 590 484	10 590 484	3 506 804 784	3 527 985 752
Austria	5 194 129	5 194 129	1 719 921 156	1 730 309 414
Poland	5 167 798	5 167 798	1 711 202 240	1 721 537 836
Portugal	3 049 478	3 049 478	1 009 767 405	1 015 866 361
Slovenia	588 905	588 905	195 003 021	196 180 831
Slovakia	849 562	849 562	281 313 675	283 012 799
Finland	3 348 360	3 348 360	1 108 735 585	1 115 432 305
Sweden	6 113 906	6 113 906	2 024 484 818	2 036 712 630
United Kingdom	38 767 481	38 767 481	12 836 994 777	12 914 529 739
Total	229 000 000	229 000 000	75 828 290 270	76 286 290 270
Percentage of 1 % of GNI	0,0021	0,0021	0,6815	0,6857

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2005 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description	Coefficient (10) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	17,7700
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	9,1146
3. (1) – (2)	8,6554
4. Total allocated expenditure		95 942 473 817
5. Pre-accession expenditure (PAE) (11)		1 781 065 467
6. PAE-adjusted total allocated expenditure = (4) – (5)		94 161 408 350
7. United Kingdom's correction original amount = (3) × (6) × 0,66		5 379 028 461
8. United Kingdom's advantage (12)		534 582 959
9. Basic compensation for the United Kingdom = (7) – (8)		4 844 445 502
10. Windfall gains deriving from traditional own resources (13)		5 565 705
11. Correction for the United Kingdom = (9) – (10)		4 838 879 797

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2002 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description	Coefficient (14) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	19,1843
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	7,5464
3. (1) – (2)	11,6379
4. Total allocated expenditure		77 768 930 560
5. Pre-accession expenditure (PAE) (15)
6. PAE-adjusted total allocated expenditure = (4) – (5)		77 768 930 560
7. United Kingdom's correction original amount = (3) × (6) × 0,66		5 973 420 121
8. United Kingdom's advantage (16)		292 486 596
9. Basic compensation for the United Kingdom = (7) – (8)		5 680 933 525
10. Windfall gains deriving from traditional own resources (17)		67 788 076
11. Correction for the United Kingdom = (9) – (10)		5 613 145 449

Note:

The difference of € 124 427 632 between the definitive amount of the 2002 UK correction (€ 5 613 145 449, as calculated above) and the previously budgeted amount of the 2002 UK correction (€ 5 488 717 817, entered in the AB 4/2003) is financed in chapter 3 5 of the AB 3/2006. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the AB 3/2006. This ‘indirect effect’ corresponds to a decrease of € 9 998 501 for the United Kingdom, so that the total amount entered in chapter 3 5 of the AB 3/2006 for the United Kingdom is an increase of € 114 429 130.

TABLE 5.3

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 6)

Description	Coefficient (18) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	18,6437
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	7,9665
3. (1) – (2)	10,6772
4. Total allocated expenditure		92 157 248 765
5. Pre-accession expenditure (PAE) (19)		1 741 475 677
6. PAE-adjusted total allocated expenditure = (4) – (5)		90 415 773 088
7. United Kingdom's correction original amount = (3) × (6) × 0,66		6 371 527 835
8. United Kingdom's advantage (20)		944 363 904
9. Basic compensation for the United Kingdom = (7) – (8)		5 427 163 931
10. Windfall gains deriving from traditional own resources (21)		1 815 861
11. Correction for the United Kingdom = (9) – (10)		5 425 348 070

Note:

The difference of € 239 664 390 between the updated amount of the 2004 UK correction (€ 5 425 348 070, as calculated above) and the previously budgeted amount of the 2004 UK correction (€ 5 185 683 679, entered in the AB 5/2005) is financed in chapter 3 6 of the AB 3/2006. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 6 of the AB 3/2006. This ‘indirect effect’ corresponds to an increase of € 14 680 207 for the United Kingdom, so that the total amount entered in chapter 3 6 of the AB 3/2006 for the United Kingdom is an increase of € 254 334 597.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 4 838 879 797 (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	2,81	3,38	5,29		1,43	4,81	232 898 823
Czech Republic	0,91	1,09	1,71		0,46	1,56	75 314 681
Denmark	1,95	2,34	3,66		0,99	3,33	161 163 335
Germany	20,37	24,52	0,00	–18,39	0,00	6,13	296 624 626
Estonia	0,10	0,12	0,19		0,05	0,17	8 310 988
Greece	1,71	2,06	3,21		0,87	2,92	141 495 758
Spain	8,50	10,24	16,00		4,33	14,56	704 677 677
France	15,92	19,17	29,97		8,10	27,27	1 319 497 580
Ireland	1,30	1,57	2,45		0,66	2,23	107 952 207
Italy	12,77	15,37	24,03		6,49	21,86	1 057 969 681
Cyprus	0,13	0,15	0,24		0,06	0,21	10 381 157
Latvia	0,13	0,16	0,25		0,07	0,23	10 909 982
Lithuania	0,20	0,24	0,38		0,10	0,34	16 683 191
Luxembourg	0,22	0,26	0,41		0,11	0,37	18 078 571
Hungary	0,77	0,93	1,45		0,39	1,32	63 731 026
Malta	0,04	0,05	0,08		0,02	0,07	3 413 791
Netherlands	4,62	5,57	0,00	–4,18	0,00	1,39	67 346 634
Austria	2,27	2,73	0,00	–2,05	0,00	0,68	33 030 325
Poland	2,26	2,72	4,25		1,15	3,86	186 983 630
Portugal	1,33	1,60	2,51		0,68	2,28	110 337 616
Slovenia	0,26	0,31	0,48		0,13	0,44	21 308 044
Slovakia	0,37	0,45	0,70		0,19	0,64	30 739 238
Finland	1,46	1,76	2,75		0,74	2,50	121 151 901
Sweden	2,67	3,21	0,00	–2,41	0,00	0,80	38 879 335
United Kingdom	16,93	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	–27,02	27,02	100,00	4 838 879 797

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 2005	Correction for the United Kingdom 2002 + 2004	Total own resources (22)	Contribution to financing total (%)
	(1)	(2)	(3)	(4) = (1) + (2) + (3)	(5)	(6)	(7)	(8)	(9)	(10) = (4) + (5) + (6) + (7) + (8) + (9)	(11)
Belgium	6 900 000	8 500 000	1 444 700 000	1 460 100 000	445 821 747	2 131 400 413	12 873 578	232 898 823	16 252 677	4 299 347 238	3,97
Czech Republic	3 500 000	2 500 000	151 700 000	157 700 000	170 342 558	689 250 980	4 163 050	75 314 681	3 110 407	1 099 881 676	1,02
Denmark	20 300 000	4 400 000	266 300 000	291 000 000	289 309 330	1 474 904 831	8 908 370	161 163 335	7 571 331	2 232 857 197	2,06
Germany	125 700 000	36 000 000	2 613 100 000	2 774 800 000	3 290 759 430	15 445 533 136	93 290 440	296 624 626	83 909 745	21 984 917 377	20,30
Estonia	400 000	0	19 800 000	20 200 000	18 797 330	76 058 960	459 394	8 310 988	888 155	124 714 827	0,12
Greece	5 200 000	2 300 000	202 500 000	210 000 000	320 027 238	1 294 914 731	7 821 236	141 495 758	7 471 673	1 981 730 636	1,83
Spain	36 400 000	5 900 000	1 295 800 000	1 338 100 000	1 593 800 795	6 448 938 967	38 951 346	704 677 677	100 629 011	10 225 097 796	9,44
France	59 200 000	35 600 000	1 130 900 000	1 225 700 000	2 887 911 189	12 075 534 163	72 935 768	1 319 497 580	100 572 825	17 682 151 525	16,33
Ireland	300 000	1 400 000	209 600 000	211 300 000	244 160 300	987 937 060	5 967 102	107 952 207	12 710 188	1 570 026 857	1,45
Italy	57 000 000	13 800 000	1 437 500 000	1 508 300 000	1 890 246 437	9 682 131 452	58 479 708	1 057 969 681	–51 626 461	14 145 500 817	13,06
Cyprus	2 900 000	0	34 000 000	36 900 000	23 479 524	95 004 355	573 822	10 381 157	342 735	166 681 593	0,15
Latvia	700 000	300 000	26 000 000	27 000 000	22 608 876	99 843 956	603 054	10 909 982	717 885	161 683 753	0,15
Lithuania	1 300 000	500 000	40 800 000	42 600 000	31 220 691	152 678 146	922 170	16 683 191	4 726 384	248 830 582	0,23
Luxembourg	200 000	0	17 200 000	17 400 000	40 889 106	165 448 124	999 300	18 078 571	818 049	243 633 150	0,23
Hungary	2 600 000	2 200 000	114 400 000	119 200 000	126 441 810	583 241 832	3 522 758	63 731 026	55 755	896 193 181	0,83
Malta	900 000	0	10 700 000	11 600 000	7 721 123	31 241 703	188 698	3 413 791	33 192	54 198 507	0,05
Netherlands	142 900 000	8 900 000	1 403 000 000	1 554 800 000	835 916 997	3 506 804 784	21 180 968	67 346 634	35 477 742	6 021 527 125	5,56
Austria	2 500 000	3 700 000	179 100 000	185 300 000	370 193 483	1 719 921 156	10 388 258	33 030 325	38 345 022	2 357 178 244	2,18
Poland	21 700 000	10 400 000	218 800 000	250 900 000	412 314 701	1 711 202 240	10 335 596	186 983 630	10 597 556	2 582 333 723	2,38
Portugal	11 000 000	500 000	99 200 000	110 700 000	249 555 485	1 009 767 405	6 098 956	110 337 616	14 492 947	1 500 952 409	1,39
Slovenia	100 000	300 000	33 500 000	33 900 000	48 193 349	195 003 021	1 177 810	21 308 044	120 693	299 702 917	0,28
Slovakia	800 000	1 500 000	47 400 000	49 700 000	53 592 745	281 313 675	1 699 124	30 739 238	2 154 896	419 199 678	0,39
Finland	3 600 000	1 100 000	118 700 000	123 400 000	239 931 873	1 108 735 585	6 696 720	121 151 901	–9 499 469	1 590 416 610	1,47
Sweden	9 600 000	2 600 000	377 100 000	389 300 000	429 230 091	2 024 484 818	12 227 812	38 879 335	–11 099 211	2 883 022 845	2,66
United Kingdom	247 700 000	8 200 000	2 383 100 000	2 639 000 000	3 157 809 913	12 836 994 777	77 534 962	–4 838 879 797	– 368 773 727	13 503 686 128	12,47
Total	763 400 000	150 600 000	13 874 900 000	14 788 900 000	17 200 276 121	75 828 290 270	458 000 000	0	0	108 275 466 391	100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter	Heading	Budget 2006	Amending budget No 3	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)	763 500 000	– 100 000	763 400 000
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)	556 200 000	– 405 600 000	150 600 000
1 2	CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM	12 905 400 000	969 500 000	13 874 900 000
1 3	OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM	15 884 321 797	1 315 954 324	17 200 276 121
1 4	OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM	78 258 774 594	–1 972 484 324	76 286 290 270
1 5	CORRECTION OF BUDGETARY IMBALANCES	0	0	0
	Title 1 — Total	108 368 196 391	–92 730 000	108 275 466 391

CHAPTER 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)

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	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)
1 0 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)
1 0 0 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)	763 500 000	– 100 000	763 400 000
	Article 1 0 0 — Subtotal	763 500 000	– 100 000	763 400 000
	Chapter 1 0 — Total	763 500 000	– 100 000	763 400 000

1 0 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)

1 0 0 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)

Budget 2006	Amending budget No 3	New amount
763 500 000	– 100 000	763 400 000

Remarks

Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Legal basis

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)(a) thereof.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	10 800 000	–3 900 000	6 900 000
Czech Republic	2 600 000	900 000	3 500 000
Denmark	15 800 000	4 500 000	20 300 000
Germany	115 500 000	10 200 000	125 700 000
Estonia	400 000	—	400 000
Greece	7 300 000	–2 100 000	5 200 000
Spain	38 000 000	–1 600 000	36 400 000
France	58 900 000	300 000	59 200 000
Ireland	400 000	– 100 000	300 000
Italy	58 900 000	–1 900 000	57 000 000
Cyprus	1 900 000	1 000 000	2 900 000
Latvia	400 000	300 000	700 000
Lithuania	1 300 000	—	1 300 000
Luxembourg	100 000	100 000	200 000
Hungary	3 200 000	– 600 000	2 600 000
Malta	1 200 000	– 300 000	900 000
Netherlands	170 000 000	–27 100 000	142 900 000
Austria	4 000 000	–1 500 000	2 500 000
Poland	20 900 000	800 000	21 700 000
Portugal	19 900 000	–8 900 000	11 000 000
Slovenia	100 000	—	100 000
Slovakia	600 000	200 000	800 000
Finland	3 000 000	600 000	3 600 000
Sweden	8 700 000	900 000	9 600 000
United Kingdom	219 600 000	28 100 000	247 700 000
Item 1 0 0 0 — Total	763 500 000	– 100 000	763 400 000

CHAPTER 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)

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
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)
1 1 0	Sugar production levies	547 100 000	– 398 750 000	148 350 000
	Article 1 1 0 — Subtotal	547 100 000	– 398 750 000	148 350 000
1 1 1	Sugar storage levies	p.m.		p.m.
	Article 1 1 1 — Subtotal	p.m.		p.m.
1 1 2	Isoglucose production levies	6 700 000	–5 575 000	1 125 000
	Article 1 1 2 — Subtotal	6 700 000	–5 575 000	1 125 000
1 1 3	Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production	p.m.		p.m.
	Article 1 1 3 — Subtotal	p.m.		p.m.
1 1 4	Charges levied on substituted C sugar and C isoglucose	p.m.		p.m.
	Article 1 1 4 — Subtotal	p.m.		p.m.
1 1 5	Production levy for inulin syrup	2 400 000	–1 275 000	1 125 000
	Article 1 1 5 — Subtotal	2 400 000	–1 275 000	1 125 000
1 1 6	Additional levies provided for in Regulation (EEC) No 1107/88	p.m.		p.m.
	Article 1 1 6 — Subtotal	p.m.		p.m.
	Chapter 1 1 — Total	556 200 000	– 405 600 000	150 600 000

1 1 0
Sugar production levies

Budget 2006	Amending budget No 3	New amount
547 100 000	– 398 750 000	148 350 000

Remarks

Under the common organisation of the market in the sugar sector, sugar producers pay basic and B production levies to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by sugar producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

Legal basis

Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ L 178, 30.6.2001, p. 1), as last amended by Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004, p. 16).

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	30 600 000	–23 000 000	7 600 000
Czech Republic	6 500 000	–4 000 000	2 500 000
Denmark	19 100 000	–14 700 000	4 400 000
Germany	159 300 000	– 123 375 000	35 925 000
Estonia	—	—	—
Greece	3 900 000	–1 600 000	2 300 000
Spain	15 800 000	–10 125 000	5 675 000
France	152 400 000	– 116 950 000	35 450 000
Ireland	4 700 000	–3 300 000	1 400 000
Italy	20 800 000	–7 075 000	13 725 000
Cyprus	—	—	—
Latvia	600 000	– 300 000	300 000
Lithuania	1 000 000	– 500 000	500 000
Luxembourg	—	—	—
Hungary	4 100 000	–2 200 000	1 900 000
Malta	—	—	—
Netherlands	36 600 000	–28 000 000	8 600 000
Austria	15 200 000	–11 500 000	3 700 000
Poland	30 300 000	–19 975 000	10 325 000
Portugal	1 700 000	–1 200 000	500 000
Slovenia	500 000	– 200 000	300 000
Slovakia	4 700 000	–3 275 000	1 425 000
Finland	3 400 000	–2 300 000	1 100 000
Sweden	8 800 000	–6 200 000	2 600 000
United Kingdom	27 100 000	–18 975 000	8 125 000
Article 1 1 0 — Total	547 100 000	– 398 750 000	148 350 000

1 1 2
Isoglucose production levies

Budget 2006	Amending budget No 3	New amount
6 700 000	–5 575 000	1 125 000

Remarks

The common organisation of the markets in sugar provides that isoglucose-production undertakings pay basic and B production levies intended to cover market support expenditure.

However, the application of a ceiling to the levies as provided for in Article 15 of Regulation (EC) No 1260/2001 may lead to their not fully covering the estimated total loss due to the existence of an exportable surplus calculated in accordance with paragraphs 1 and 2 of the said Article. The complementary levy referred to in Article 1 1 6 of this chapter will then have to be paid by isoglucose producers in accordance with Article 16 of Regulation (EC) No 1260/2001.

Forecasts from 2003 onwards are net figures (without collection costs).

Legal basis

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	1 400 000	–1 250 000	150 000
Czech Republic	—	—	—
Denmark	—	—	—
Germany	600 000	– 525 000	75 000
Estonia	—	—	—
Greece	200 000	– 200 000	p.m.
Spain	800 000	– 575 000	225 000
France	400 000	– 325 000	75 000
Ireland	—	—	—
Italy	300 000	– 225 000	75 000
Cyprus	—	—	—
Latvia	—	—	—
Lithuania	—	—	—
Luxembourg	—	—	—
Hungary	1 200 000	– 900 000	300 000
Malta	—	—	—
Netherlands	200 000	– 200 000	p.m.
Austria	—	—	—
Poland	200 000	– 125 000	75 000
Portugal	200 000	– 200 000	p.m.
Slovenia	—	—	—
Slovakia	500 000	– 425 000	75 000
Finland	200 000	– 200 000	p.m.
Sweden	—	—	—
United Kingdom	500 000	– 425 000	75 000
Article 1 1 2 — Total	6 700 000	–5 575 000	1 125 000

1 1 5
Production levy for inulin syrup

Budget 2006	Amending budget No 3	New amount
2 400 000	–1 275 000	1 125 000

Remarks

Continuation of the existing production quota arrangements for sugar requires that similar arrangements be applied to the production of inulin syrup, a direct substitute for isoglucose and liquid sugar, to prevent this product from disturbing a market which, because of the surplus, could further increase the export costs of sugar and isoglucose producers alone.

The common organisation of the market in sugar provides that inulin syrup producers pay basic and B production levies and where necessary the additional levy covering market support expenditure.

Forecasts from 2003 onwards are net figures (without collection costs).

Legal basis

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	1 600 000	– 850 000	750 000
Czech Republic	—	—	—
Denmark	—	—	—
Germany	—	—	—
Estonia	—	—	—
Greece	—	—	—
Spain	—	—	—
France	200 000	– 125 000	75 000
Ireland	—	—	—
Italy	—	—	—
Cyprus	—	—	—
Latvia	—	—	—
Lithuania	—	—	—
Luxembourg	—	—	—
Hungary	—	—	—
Malta	—	—	—
Netherlands	600 000	– 300 000	300 000
Austria	—	—	—
Poland	—	—	—
Portugal	—	—	—
Slovenia	—	—	—
Slovakia	—	—	—
Finland	—	—	—
Sweden	—	—	—
United Kingdom	—	—	—
Article 1 1 5 — Total	2 400 000	–1 275 000	1 125 000

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

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
1 2
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM
1 2 0	Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom	12 905 400 000	969 500 000	13 874 900 000
	Article 1 2 0 — Subtotal	12 905 400 000	969 500 000	13 874 900 000
	Chapter 1 2 — Total	12 905 400 000	969 500 000	13 874 900 000

1 2 0
Customs duties and other duties referred to in Article 2(1)(b) of Decision 2000/597/EC, Euratom

Budget 2006	Amending budget No 3	New amount
12 905 400 000	969 500 000	13 874 900 000

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Legal basis

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)(b) thereof.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	1 441 900 000	2 800 000	1 444 700 000
Czech Republic	158 800 000	–7 100 000	151 700 000
Denmark	226 400 000	39 900 000	266 300 000
Germany	2 517 300 000	95 800 000	2 613 100 000
Estonia	16 900 000	2 900 000	19 800 000
Greece	191 300 000	11 200 000	202 500 000
Spain	1 101 900 000	193 900 000	1 295 800 000
France	1 027 300 000	103 600 000	1 130 900 000
Ireland	149 900 000	59 700 000	209 600 000
Italy	1 333 100 000	104 400 000	1 437 500 000
Cyprus	38 200 000	–4 200 000	34 000 000
Latvia	19 700 000	6 300 000	26 000 000
Lithuania	32 000 000	8 800 000	40 800 000
Luxembourg	13 800 000	3 400 000	17 200 000
Hungary	130 400 000	–16 000 000	114 400 000
Malta	9 000 000	1 700 000	10 700 000
Netherlands	1 209 300 000	193 700 000	1 403 000 000
Austria	186 100 000	–7 000 000	179 100 000
Poland	217 900 000	900 000	218 800 000
Portugal	93 900 000	5 300 000	99 200 000
Slovenia	31 100 000	2 400 000	33 500 000
Slovakia	46 800 000	600 000	47 400 000
Finland	100 200 000	18 500 000	118 700 000
Sweden	313 700 000	63 400 000	377 100 000
United Kingdom	2 298 500 000	84 600 000	2 383 100 000
Article 1 2 0 — Total	12 905 400 000	969 500 000	13 874 900 000

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

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
1 3
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM
1 3 0	Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom	15 884 321 797	1 315 954 324	17 200 276 121
	Article 1 3 0 — Subtotal	15 884 321 797	1 315 954 324	17 200 276 121
	Chapter 1 3 — Total	15 884 321 797	1 315 954 324	17 200 276 121

1 3 0
Own resources accruing from value added tax pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom

Budget 2006	Amending budget No 3	New amount
15 884 321 797	1 315 954 324	17 200 276 121

Remarks

The uniform rate valid for all Member States applied to the harmonised VAT assessment bases determined according to Community rules is 0,3369 %. Thus account has been taken of the capped VAT bases and of the compensation arrangements for the United Kingdom.

Legal basis

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)(c) thereof.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	405 521 510	40 300 237	445 821 747
Czech Republic	153 958 679	16 383 879	170 342 558
Denmark	253 752 598	35 556 732	289 309 330
Germany	3 033 122 558	257 636 872	3 290 759 430
Estonia	15 251 761	3 545 569	18 797 330
Greece	293 094 419	26 932 819	320 027 238
Spain	1 393 296 470	200 504 325	1 593 800 795
France	2 590 795 331	297 115 858	2 887 911 189
Ireland	219 245 440	24 914 860	244 160 300
Italy	1 961 508 487	–71 262 050	1 890 246 437
Cyprus	21 018 043	2 461 481	23 479 524
Latvia	17 783 998	4 824 878	22 608 876
Lithuania	32 519 191	–1 298 500	31 220 691
Luxembourg	39 685 065	1 204 041	40 889 106
Hungary	125 093 071	1 348 739	126 441 810
Malta	7 094 069	627 054	7 721 123
Netherlands	730 414 741	105 502 256	835 916 997
Austria	335 565 053	34 628 430	370 193 483
Poland	371 142 179	41 172 522	412 314 701
Portugal	221 150 923	28 404 562	249 555 485
Slovenia	45 334 198	2 859 151	48 193 349
Slovakia	51 185 130	2 407 615	53 592 745
Finland	216 537 712	23 394 161	239 931 873
Sweden	392 596 472	36 633 619	429 230 091
United Kingdom	2 957 654 699	200 155 214	3 157 809 913
Article 1 3 0 — Total	15 884 321 797	1 315 954 324	17 200 276 121

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 2006	Amending budget No 3	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	77 800 774 594	–1 972 484 324	75 828 290 270
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	229 000 000	0	229 000 000
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	229 000 000	0	229 000 000
	Article 1 4 0 — Subtotal	78 258 774 594	–1 972 484 324	76 286 290 270
	Chapter 1 4 — Total	78 258 774 594	–1 972 484 324	76 286 290 270

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

Budget 2006	Amending budget No 3	New amount
77 800 774 594	–1 972 484 324	75 828 290 270

Remarks

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 0,6815 %.

Legal basis

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.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	2 195 871 185	–64 470 772	2 131 400 413
Czech Republic	698 181 668	–8 930 688	689 250 980
Denmark	1 473 066 601	1 838 230	1 474 904 831
Germany	16 007 961 284	– 562 428 148	15 445 533 136
Estonia	69 164 663	6 894 297	76 058 960
Greece	1 329 143 328	–34 228 597	1 294 914 731
Spain	6 318 409 993	130 528 974	6 448 938 967
France	12 360 315 727	– 284 781 564	12 075 534 163
Ireland	994 248 250	–6 311 190	987 937 060
Italy	10 143 986 035	– 461 854 583	9 682 131 452
Cyprus	95 313 964	– 309 609	95 004 355
Latvia	91 189 559	8 654 397	99 843 956
Lithuania	147 470 106	5 208 040	152 678 146
Luxembourg	179 966 374	–14 518 250	165 448 124
Hungary	636 168 923	–52 927 091	583 241 832
Malta	32 170 638	– 928 935	31 241 703
Netherlands	3 414 269 646	92 535 138	3 506 804 784
Austria	1 740 352 178	–20 431 022	1 719 921 156
Poland	1 683 079 303	28 122 937	1 711 202 240
Portugal	1 002 889 359	6 878 046	1 009 767 405
Slovenia	205 584 424	–10 581 403	195 003 021
Slovakia	276 504 256	4 809 419	281 313 675
Finland	1 132 376 163	–23 640 578	1 108 735 585
Sweden	2 160 529 168	– 136 044 350	2 024 484 818
United Kingdom	13 412 561 799	– 575 567 022	12 836 994 777
Item 1 4 0 0 — Total	77 800 774 594	–1 972 484 324	75 828 290 270

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

Budget 2006	Amending budget No 3	New amount
229 000 000	0	229 000 000

Legal basis

Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 establishing a Guarantee Fund for external actions (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 2273/2004 (OJ L 396, 31.12.2004, p. 28).

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 Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 2(1)(d) and Article 6 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 Articles 26 and 45 thereof.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	6 463 361	–26 572	6 436 789
Czech Republic	2 055 039	26 486	2 081 525
Denmark	4 335 847	118 338	4 454 185
Germany	47 118 080	– 472 860	46 645 220
Estonia	203 580	26 117	229 697
Greece	3 912 221	–1 603	3 910 618
Spain	18 597 705	877 968	19 475 673
France	36 381 544	86 340	36 467 884
Ireland	2 926 486	57 065	2 983 551
Italy	29 857 965	– 618 111	29 239 854
Cyprus	280 549	6 362	286 911
Latvia	268 409	33 118	301 527
Lithuania	434 066	27 019	461 085
Luxembourg	529 716	–30 066	499 650
Hungary	1 872 509	– 111 130	1 761 379
Malta	94 692	- 343	94 349
Netherlands	10 049 614	540 870	10 590 484
Austria	5 122 579	71 550	5 194 129
Poland	4 954 002	213 796	5 167 798
Portugal	2 951 920	97 558	3 049 478
Slovenia	605 120	–16 215	588 905
Slovakia	813 867	35 695	849 562
Finland	3 333 053	15 307	3 348 360
Sweden	6 359 335	– 245 429	6 113 906
United Kingdom	39 478 741	– 711 260	38 767 481
Item 1 4 0 2 — Total	229 000 000	0	229 000 000

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

Budget 2006	Amending budget No 3	New amount
229 000 000	0	229 000 000

Remarks

When the Commission considers it necessary to draw on this reserve, it convenes a three-way meeting as soon as possible in order to obtain the agreement of the two arms of the budgetary authority on the need to use the reserve and on the amount required. The reserve is drawn on by means of a transfer to the budget headings concerned.

Legal basis

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 Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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 2(1)(d) and Article 6 thereof.

Reference acts

Conclusions of the Edinburgh European Council of 11 and 12 December 1992 concerning the creation of a reserve for emergency aid.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	6 463 361	–26 572	6 436 789
Czech Republic	2 055 039	26 486	2 081 525
Denmark	4 335 847	118 338	4 454 185
Germany	47 118 080	– 472 860	46 645 220
Estonia	203 580	26 117	229 697
Greece	3 912 221	–1 603	3 910 618
Spain	18 597 705	877 968	19 475 673
France	36 381 544	86 340	36 467 884
Ireland	2 926 486	57 065	2 983 551
Italy	29 857 965	– 618 111	29 239 854
Cyprus	280 549	6 362	286 911
Latvia	268 409	33 118	301 527
Lithuania	434 066	27 019	461 085
Luxembourg	529 716	–30 066	499 650
Hungary	1 872 509	– 111 130	1 761 379
Malta	94 692	- 343	94 349
Netherlands	10 049 614	540 870	10 590 484
Austria	5 122 579	71 550	5 194 129
Poland	4 954 002	213 796	5 167 798
Portugal	2 951 920	97 558	3 049 478
Slovenia	605 120	–16 215	588 905
Slovakia	813 867	35 695	849 562
Finland	3 333 053	15 307	3 348 360
Sweden	6 359 335	– 245 429	6 113 906
United Kingdom	39 478 741	– 711 260	38 767 481
Item 1 4 0 3 — Total	229 000 000	0	229 000 000

CHAPTER 1 5 —
CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
1 5
CORRECTION OF BUDGETARY IMBALANCES
1 5 0	Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom	0	0	0
	Article 1 5 0 — Subtotal	0	0	0
	Chapter 1 5 — Total	0	0	0

1 5 0
Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2000/597/EC, Euratom

Budget 2006	Amending budget No 3	New amount
0	0	0

Legal basis

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 Articles 4 and 5 thereof.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	276 481 607	–43 582 784	232 898 823
Czech Republic	87 907 884	–12 593 203	75 314 681
Denmark	185 473 457	–24 310 122	161 163 335
Germany	353 367 227	–56 742 601	296 624 626
Estonia	8 708 506	– 397 518	8 310 988
Greece	167 352 113	–25 856 355	141 495 758
Spain	795 549 465	–90 871 788	704 677 677
France	1 556 284 347	– 236 786 767	1 319 497 580
Ireland	125 185 555	–17 233 348	107 952 207
Italy	1 277 226 814	– 219 257 133	1 057 969 681
Cyprus	12 000 958	–1 619 801	10 381 157
Latvia	11 481 655	– 571 673	10 909 982
Lithuania	18 567 925	–1 884 734	16 683 191
Luxembourg	22 659 522	–4 580 951	18 078 571
Hungary	80 099 874	–16 368 848	63 731 026
Malta	4 050 597	– 636 806	3 413 791
Netherlands	75 368 185	–8 021 551	67 346 634
Austria	38 417 348	–5 387 023	33 030 325
Poland	211 916 106	–24 932 476	186 983 630
Portugal	126 273 555	–15 935 939	110 337 616
Slovenia	25 885 085	–4 577 041	21 308 044
Slovakia	34 814 584	–4 075 346	30 739 238
Finland	142 577 207	–21 425 306	121 151 901
Sweden	47 692 531	–8 813 196	38 879 335
United Kingdom	–5 685 342 107	846 462 310	–4 838 879 797
Article 1 5 0 — Total	0	0	0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter	Heading	Budget 2006	Amending budget No 3	New amount
3 0	SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR	2 410 079 591	92 730 000	2 502 809 591
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.	0	0
3 6	RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM		0	0
	Title 3 — Total	2 410 079 591	92 730 000	2 502 809 591

CHAPTER 3 0 —
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
3 0
SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR
3 0 0	Surplus available from the preceding financial year	2 410 079 591		2 410 079 591
	Article 3 0 0 — Subtotal	2 410 079 591		2 410 079 591
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.	92 730 000	92 730 000
	Article 3 0 2 — Subtotal	p.m.	92 730 000	92 730 000
	Chapter 3 0 — Total	2 410 079 591	92 730 000	2 502 809 591

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

Budget 2006	Amending budget No 3	New amount
p.m.	92 730 000	92 730 000

Remarks

This article is intended to receive, once the target amount has been reached, any surplus in the Guarantee Fund in accordance with Article 15 of Regulation (EC) No 2040/2000 and Article 3 of Regulation (EC, Euratom) No 2728/94.

Legal basis

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27).

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.

CHAPTER 3 5 —
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
3 5
RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM
3 5 0
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years
3 5 0 0	Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000	—		—
3 5 0 1	Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2001
3 5 0 2	Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002	p.m.	0	0
	Article 3 5 0 — Subtotal	p.m.	0	0
	Chapter 3 5 — Total	p.m.	0	0

3 5 0
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years

3 5 0 2
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002

Budget 2006	Amending budget No 3	New amount
p.m.	0	0

Remarks

New item

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2002.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium	p.m.	11 155 649	11 155 649
Czech Republic	—	—	—
Denmark	p.m.	2 073 346	2 073 346
Germany	p.m.	82 380 532	82 380 532
Estonia	—	—	—
Greece	p.m.	5 391 985	5 391 985
Spain	p.m.	54 405 942	54 405 942
France	p.m.	70 341 489	70 341 489
Ireland	p.m.	7 696 530	7 696 530
Italy	p.m.	– 180 319 676	– 180 319 676
Cyprus	—	—	—
Latvia	—	—	—
Lithuania	—	—	—
Luxembourg	p.m.	1 585 064	1 585 064
Hungary	—	—	—
Malta	—	—	—
Netherlands	p.m.	26 630 560	26 630 560
Austria	p.m.	38 174 612	38 174 612
Poland	—	—	—
Portugal	p.m.	6 760 365	6 760 365
Slovenia	—	—	—
Slovakia	—	—	—
Finland	p.m.	–11 440 067	–11 440 067
Sweden	p.m.	– 407 201	– 407 201
United Kingdom	p.m.	– 114 429 130	– 114 429 130
Item 3 5 0 2 — Total	p.m.	0	0

CHAPTER 3 6 —
RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

Title Chapter Article Item	Heading	Budget 2006	Amending budget No 3	New amount
3 6
RESULT OF THE INTERMEDIATE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM
3 6 0
Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years
3 6 0 4	Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004		0	0
	Article 3 6 0 — Subtotal		0	0
	Chapter 3 6 — Total		0	0

Remarks

New chapter

3 6 0
Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2000 and subsequent financial years

Remarks

New Article

3 6 0 4
Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004

Budget 2006	Amending budget No 3	New amount
	0	0

Remarks

New Item

Result of the intermediate calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the financial year 2004.

Member State	Budget 2006	Amending budget No 3	New amount
Belgium		5 097 028	5 097 028
Czech Republic		3 110 407	3 110 407
Denmark		5 497 985	5 497 985
Germany		1 529 213	1 529 213
Estonia		888 155	888 155
Greece		2 079 688	2 079 688
Spain		46 223 069	46 223 069
France		30 231 336	30 231 336
Ireland		5 013 658	5 013 658
Italy		128 693 215	128 693 215
Cyprus		342 735	342 735
Latvia		717 885	717 885
Lithuania		4 726 384	4 726 384
Luxembourg		– 767 015	– 767 015
Hungary		55 755	55 755
Malta		33 192	33 192
Netherlands		8 847 182	8 847 182
Austria		170 410	170 410
Poland		10 597 556	10 597 556
Portugal		7 732 582	7 732 582
Slovenia		120 693	120 693
Slovakia		2 154 896	2 154 896
Finland		1 940 598	1 940 598
Sweden		–10 692 010	–10 692 010
United Kingdom		– 254 344 597	– 254 344 597
Item 3 6 0 4 — Total		0	0

(1) AB No 1 to No 3/2006 included.

(2) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(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) AB No 1 to No 3/2006 included.

(5) The figures in this column correspond to those in the (OJ L 60, 8.3.2005, p. 1) plus amending budgets No 1 to No 8/2005.

(6) The own resources for the are determined on the basis of the budget forecasts adopted at the 136th meeting of the Advisory Committee on Own Resources on 19 May 2006.

(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: (76 286 290 270) / (111 260 544 000) = 0,685654478464531 %.

(10) Rounded percentages.

(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 2004. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase – from 10 to 25 % as of 1 January 2001 – in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) is nil for the 2002 UK correction.

(16) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(17) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase – from 10 to 25 % as of 1 January 2001 – in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(18) Rounded percentages.

(19) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(20) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

(21) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase – from 10 to 25 % as of 1 January 2001 – in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(22) Total own resources as percentage of GNI: (108 275 466 391) / (11 126 054 400 000) = 0,97 %; own resources ceiling as percentage of GNI: 1,24 %.