Annexes to COM(2013)518 - Amending budget N° 6 to the budget 2013 - Main contents

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dossier	COM(2013)518 - Amending budget N° 6 to the budget 2013.
document	COM(2013)518
date	October 24, 2013

agreements and programmes

— Title 7: Interest on late payments and fines

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Revenue

— Title 6: Contributions and refunds in connection with union agreements and programmes

— Title 7: Interest on late payments and fines

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2013 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

Description

Budget 2013 (1)

Budget 2012 (2)

Change (%)

1.	Sustainable growth

65 745 055 888

60 287 086 467

+9,05

2.	Preservation and management of natural resources

57 882 716 075

58 044 868 674

–0,28

3.	Citizenship, freedom, security and justice

1 665 028 144

2 182 532 099

–23,71

4.	EU as a global player

6 727 745 950

6 966 011 071

–3,42

5.	Administration

8 430 049 740

8 277 736 996

+1,84

6.	Compensation

75 000 000

p.m.

—

Total expenditure (3)

140 525 595 797

135 758 235 307

+3,51

REVENUE

Description	Budget 2013 (4)	Budget 2012 (5)	Change (%)
Miscellaneous revenue (Titles 4 to 9)	3 067 967 007	5 109 219 138	–39,95
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)	1 023 276 526	1 496 968 014	–31,64
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)	34 000 000	p.m.	—
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)	p.m.	497 328 000	—
Total revenue for Titles 3 to 9	4 125 243 533	7 103 515 152	–41,93
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)	14 822 700 000	16 824 200 000	–11,90
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)	14 680 052 250	14 546 298 300	+0,92
Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)	106 897 600 014	97 284 221 855	+9,88
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)	136 400 352 264	128 654 720 155	+6,02
Total revenue (7)	140 525 595 797	135 758 235 307	+3,51

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

MemberState	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)	(3)	(4)	(5)	(6)
Belgium	1 631 283 000	3 877 393 000	50	1 938 696 500	1 631 283 000
Bulgaria	194 161 000	397 949 000	50	198 974 500	194 161 000
CzechRepublic	644 705 000	1 426 011 000	50	713 005 500	644 705 000
Denmark	991 349 000	2 560 709 000	50	1 280 354 500	991 349 000
Germany	11 984 505 000	27 506 133 000	50	13 753 066 500	11 984 505 000
Estonia	83 390 000	172 115 000	50	86 057 500	83 390 000
Ireland	647 800 000	1 339 499 000	50	669 749 500	647 800 000
Greece	665 477 000	1 822 077 000	50	911 038 500	665 477 000
Spain	4 514 417 000	10 333 689 000	50	5 166 844 500	4 514 417 000
France	9 455 357 000	20 988 347 000	50	10 494 173 500	9 455 357 000
Croatia (9)	135 631 000	214 585 000	50	107 292 500	107 292 500	Croatia
Italy	6 433 181 000	15 597 102 000	50	7 798 551 000	6 433 181 000
Cyprus	112 028 000	159 579 000	50	79 789 500	79 789 500	Cyprus
Latvia	78 148 000	235 200 000	50	117 600 000	78 148 000
Lithuania	133 025 000	331 882 000	50	165 941 000	133 025 000
Luxembourg	258 448 000	328 739 000	50	164 369 500	164 369 500	Luxembourg
Hungary	393 688 000	949 586 000	50	474 793 000	393 688 000
Malta	51 125 000	65 487 000	50	32 743 500	32 743 500	Malta
Netherlands	2 590 688 000	6 109 220 000	50	3 054 610 000	2 590 688 000
Austria	1 445 272 000	3 183 411 000	50	1 591 705 500	1 445 272 000
Poland	1 892 725 000	3 856 841 000	50	1 928 420 500	1 892 725 000
Portugal	769 403 000	1 595 090 000	50	797 545 000	769 403 000
Romania	502 038 000	1 386 216 000	50	693 108 000	502 038 000
Slovenia	177 388 000	346 406 000	50	173 203 000	173 203 000	Slovenia
Slovakia	252 900 000	724 695 000	50	362 347 500	252 900 000
Finland	944 514 000	1 996 767 000	50	998 383 500	944 514 000
Sweden	1 903 201 000	4 356 214 000	50	2 178 107 000	1 903 201 000
United Kingdom	9 574 379 000	19 568 770 000	50	9 784 385 000	9 574 379 000
Total	58 460 226 000	131 429 712 000		65 714 856 000	58 283 004 000

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

MemberState	1 % of capped VAT base	Uniform rate of VAT own resource (10) (in %)	VAT-based own resource at uniform rate
	(1)	(2)	(3) = (1) × (2)
Belgium	1 631 283 000	0,300	489 384 900
Bulgaria	194 161 000	0,300	58 248 300
CzechRepublic	644 705 000	0,300	193 411 500
Denmark	991 349 000	0,300	297 404 700
Germany	11 984 505 000	0,150	1 797 675 750
Estonia	83 390 000	0,300	25 017 000
Ireland	647 800 000	0,300	194 340 000
Greece	665 477 000	0,300	199 643 100
Spain	4 514 417 000	0,300	1 354 325 100
France	9 455 357 000	0,300	2 836 607 100
Croatia (11)	107 292 500	0,300	32 187 750
Italy	6 433 181 000	0,300	1 929 954 300
Cyprus	79 789 500	0,300	23 936 850
Latvia	78 148 000	0,300	23 444 400
Lithuania	133 025 000	0,300	39 907 500
Luxembourg	164 369 500	0,300	49 310 850
Hungary	393 688 000	0,300	118 106 400
Malta	32 743 500	0,300	9 823 050
Netherlands	2 590 688 000	0,100	259 068 800
Austria	1 445 272 000	0,225	325 186 200
Poland	1 892 725 000	0,300	567 817 500
Portugal	769 403 000	0,300	230 820 900
Romania	502 038 000	0,300	150 611 400
Slovenia	173 203 000	0,300	51 960 900
Slovakia	252 900 000	0,300	75 870 000
Finland	944 514 000	0,300	283 354 200
Sweden	1 903 201 000	0,100	190 320 100
United Kingdom	9 574 379 000	0,300	2 872 313 700
Total	58 283 004 000		14 680 052 250

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

MemberState	1 % of gross national income	Uniform rate of ‘additional base’, own resource	‘Additional base’ own resource at uniform rate
	(1)	(2)	(3) = (1) × (2)
Belgium	3 877 393 000		3 153 655 286
Bulgaria	397 949 000		323 669 529
CzechRepublic	1 426 011 000		1 159 837 842
Denmark	2 560 709 000		2 082 737 931
Germany	27 506 133 000		22 371 955 007
Estonia	172 115 000		139 988 745
Ireland	1 339 499 000		1 089 473 804
Greece	1 822 077 000		1 481 975 844
Spain	10 333 689 000		8 404 846 489
France	20 988 347 000		17 070 751 266
Croatia (12)	214 585 000		174 531 475
Italy	15 597 102 000		12 685 813 167
Cyprus	159 579 000		129 792 661
Latvia	235 200 000	0,8133442 (13)	191 298 567
Lithuania	331 882 000		269 934 315
Luxembourg	328 739 000		267 377 974
Hungary	949 586 000		772 340 309
Malta	65 487 000		53 263 475
Netherlands	6 109 220 000		4 968 898 935
Austria	3 183 411 000		2 589 209 020
Poland	3 856 841 000		3 136 939 435
Portugal	1 595 090 000		1 297 357 273
Romania	1 386 216 000		1 127 470 807
Slovenia	346 406 000		281 747 327
Slovakia	724 695 000		589 426 508
Finland	1 996 767 000		1 624 058 950
Sweden	4 356 214 000		3 543 101 591
United Kingdom	19 568 770 000		15 916 146 482
Total	131 429 712 000		106 897 600 014

TABLE 4

Calculation of the gross reduction in GNI contribution for the Netherlands and Sweden and its financing, pursuant to Article 2(5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

MemberState	Gross reduction	Percentage share of GNI base	GNI key applied to the gross reduction	Financing of the reduction in favour of the Netherlands and Sweden
	(1)	(2)	(3)	(4) = (1) + (3)
Belgium		2,95	25 535 591	25 535 591
Bulgaria		0,30	2 620 798	2 620 798
CzechRepublic		1,08	9 391 370	9 391 370
Denmark		1,95	16 864 223	16 864 223
Germany		20,93	181 148 872	181 148 872
Estonia		0,13	1 133 509	1 133 509
Ireland		1,02	8 821 623	8 821 623
Greece		1,39	11 999 767	11 999 767
Spain		7,86	68 055 226	68 055 226
France		15,97	138 224 279	138 224 279
Croatia		0,16	1 413 206	1 413 206
Italy		11,87	102 718 817	102 718 817
Cyprus		0,12	1 050 949	1 050 949
Latvia		0,18	1 548 971	1 548 971
Lithuania		0,25	2 185 696	2 185 696
Luxembourg		0,25	2 164 997	2 164 997
Hungary		0,72	6 253 748	6 253 748
Malta		0,05	431 282	431 282
Netherlands	– 693 598 388	4,65	40 233 876	– 653 364 512
Austria		2,42	20 965 190	20 965 190
Poland		2,93	25 400 241	25 400 241
Portugal		1,21	10 504 885	10 504 885
Romania		1,05	9 129 290	9 129 290
Slovenia		0,26	2 281 348	2 281 348
Slovakia		0,55	4 772 669	4 772 669
Finland		1,52	13 150 234	13 150 234
Sweden	– 171 966 543	3,31	28 688 993	– 143 277 550
United Kingdom		14,89	128 875 281	128 875 281
Total	– 865 564 931	100,00	865 564 931	0
EU GDP price deflator, in EUR (spring 2012 economic forecast): (a) 2004 EU25 = 97,9307 / (b) 2006 EU25 = 102,2271 / (c) 2006 EU27 = 102,3225 / (d) 2013 EU27 = 112,3768 Lump-sum for the Netherlands: in 2013 prices: 605 000 000 EUR × [(b/a) × (d/c)] = 693 598 388 EUR Lump-sum for Sweden: in 2013 prices: 150 000 000 EUR × [(b/a) × (d/c)] = 171 966 543 EUR

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for the year 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description

Coefficient (14) (%)

Amount

1.	United Kingdom's share (in %) of notional uncapped VAT base

16,2252

2.	United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure

7,2419

(1) – (2)

8,9834

4.	Total allocated expenditure

125 988 772 407

5.	Enlargement related expenditure (15) = (5a + 5b)

30 204 999 085

5a.	Pre-accession expenditure

3 079 384 770

5b.	Expenditure related to Article 4(1)(g)

27 125 614 315

6.	Enlargement-adjusted total allocated expenditure = (4) – (5)

95 783 773 323

7.	United Kingdom's correction original amount = (3) × (6) × 0,66

5 679 045 800

8.	United Kingdom's advantage (16)

1 038 296 680

9.	Core United Kingdom's correction = (7) – (8)

4 640 749 120

10.	Windfall gains deriving from traditional own resources (17)

9 347 792

11.	Correction for the United Kingdom = (9) – (10)

4 631 401 328

According to Article 4(2) of Decision 2007/436/EC, Euratom, 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 point (g) of paragraph 1 of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

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

(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

–2 117 099 739

–1 956 553 421

(E)	2011 UK correction

–2 355 028 746

–2 146 661 679

(F)	2012 UK correction

–2 904 788 069

–2 586 455 037

(G)	Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)

–9 028 346 199

–8 246 808 658

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for the year 2009 (18) pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 5)

Description

Coefficient (19) (%)

Amount

1.	United Kingdom's share (in %) of notional uncapped VAT base

15,6778

2.	United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure

7,2711

(1) – (2)

8,4067

4.	Total allocated expenditure

101 944 631 886

5.	Enlargement related expenditure (20) = (5a + 5b)

16 058 645 493

5a.	Pre-accession expenditure

3 014 247 673

5b.	Expenditure related to Article 4(1)(g)

13 044 397 819

6.	Enlargement-adjusted total allocated expenditure = (4) – (5)

85 885 986 393

7.	United Kingdom's correction original amount = (3) × (6) × 0,66

4 765 344 613

8.	United Kingdom's advantage (21)

1 377 819 752

9.	Core United Kingdom's correction = (7) – (8)

3 387 524 861

10.	Windfall gains deriving from traditional own resources (22)

–9 136 343

11.	Correction for the United Kingdom = (9) – (10)

3 396 661 203

TABLE 6.1

Calculation of the financing of the correction for the United Kingdom amounting to EUR — 4 631 401 328 (Chapter 1 5)

MemberState	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	2,95	3,47	5,48		1,51	4,98	230 617 663
Bulgaria	0,30	0,36	0,56		0,16	0,51	23 669 014
CzechRepublic	1,08	1,27	2,02		0,56	1,83	84 815 577
Denmark	1,95	2,29	3,62		1,00	3,29	152 304 583
Germany	20,93	24,59	0,00	–18,44	0,00	6,15	284 710 504
Estonia	0,13	0,15	0,24		0,07	0,22	10 236 971
Ireland	1,02	1,20	1,89		0,52	1,72	79 670 059
Greece	1,39	1,63	2,58		0,71	2,34	108 372 594
Spain	7,86	9,24	14,62		4,03	13,27	614 622 042
France	15,97	18,76	29,68		8,19	26,95	1 248 334 520
Croatia	0,16	0,19	0,30		0,08	0,28	12 762 980
Italy	11,87	13,94	22,06		6,09	20,03	927 676 717
Cyprus	0,12	0,14	0,23		0,06	0,20	9 491 361
Latvia	0,18	0,21	0,33		0,09	0,30	13 989 109
Lithuania	0,25	0,30	0,47		0,13	0,43	19 739 513
Luxembourg	0,25	0,29	0,46		0,13	0,42	19 552 576
Hungary	0,72	0,85	1,34		0,37	1,22	56 479 006
Malta	0,05	0,06	0,09		0,03	0,08	3 895 003
Netherlands	4,65	5,46	0,00	–4,10	0,00	1,37	63 235 319
Austria	2,42	2,85	0,00	–2,13	0,00	0,71	32 950 853
Poland	2,93	3,45	5,45		1,51	4,95	229 395 281
Portugal	1,21	1,43	2,26		0,62	2,05	94 871 974
Romania	1,05	1,24	1,96		0,54	1,78	82 448 669
Slovenia	0,26	0,31	0,49		0,14	0,44	20 603 365
Slovakia	0,55	0,65	1,02		0,28	0,93	43 103 051
Finland	1,52	1,79	2,82		0,78	2,56	118 762 720
Sweden	3,31	3,89	0,00	–2,92	0,00	0,97	45 090 304
United Kingdom	14,89	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	–27,59	27,59	100,00	4 631 401 328

The calculations are made to 15 decimal places.

TABLE 6.2

Financing of the definitive 2009 UK correction (chapter 3 5)

MemberState	Amount
	(1)
Belgium	–1 560 520
Bulgaria	347 361
CzechRepublic	638 761
Denmark	–2 771 664
Germany	–5 926 083
Estonia	– 102 455
Ireland	–1 276 162
Greece	–11 973 529
Spain	–19 472 383
France	–44 165 819
Italy	–25 357 823
Cyprus	– 337 011
Latvia	85 188
Lithuania	– 214 388
Luxembourg	– 694 287
Hungary	–2 506 364
Malta	7 989
Netherlands	–2 758 821
Austria	– 712 461
Poland	–3 037 695
Portugal	– 244 526
Romania	23 753
Slovenia	– 485 496
Slovakia	–1 338 212
Finland	–1 122 623
Sweden	2 136 996
United Kingdom	122 818 274
Total	0

TABLE 7

Summary of financing (23) of the general budget by type of own resource and by MemberState

MemberState	Traditional own resources (TOR)	VAT and GNI-based own resources, including adjustments	Total own resources (24)
Net sugar sector levies (75 %)	Net customs duties (75 %)	Total net traditional own resources (75 %)	Collection costs (25 % of gross TOR) (p.m.)	VAT-based own resource	GNI-based own resource	Reduction in favour of Netherlands and Sweden	United Kingdom correction	Total ‘national contributions’	Share in total ‘national contributions’ (%)
	(1)	(2)	(3) = (1) + (2)	(4)	(5)	(6)	(7)	(8)	(9) = (5) + (6) + (7) + (8)	(10)	(11) = (3) + (9)
Belgium	–5 107 413	1 352 365 025	1 347 257 612	449 085 871	489 384 900	3 153 655 286	25 535 591	229 057 143	3 897 632 920	3,21	5 244 890 532
Bulgaria	400 000	44 250 631	44 650 631	14 883 544	58 248 300	323 669 529	2 620 798	24 016 375	408 555 002	0,34	453 205 633
CzechRepublic	6 147 964	170 476 673	176 624 637	58 874 879	193 411 500	1 159 837 842	9 391 370	85 454 338	1 448 095 050	1,19	1 624 719 687
Denmark	–3 427 753	290 087 469	286 659 716	95 553 239	297 404 700	2 082 737 931	16 864 223	149 532 919	2 546 539 773	2,09	2 833 199 489
Germany	–35 508 193	3 044 800 988	3 009 292 795	1 003 097 599	1 797 675 750	22 371 955 007	181 148 872	278 784 421	24 629 564 050	20,26	27 638 856 845
Estonia	0	20 918 480	20 918 480	6 972 827	25 017 000	139 988 745	1 133 509	10 134 516	176 273 770	0,14	197 192 250
Ireland	–1 628 671	188 355 716	186 727 045	62 242 349	194 340 000	1 089 473 804	8 821 623	78 393 897	1 371 029 324	1,13	1 557 756 369
Greece	492 476	102 268 125	102 760 601	34 253 534	199 643 100	1 481 975 844	11 999 767	96 399 065	1 790 017 776	1,47	1 892 778 377
Spain	1 404 506	974 318 437	975 722 943	325 240 981	1 354 325 100	8 404 846 489	68 055 226	595 149 659	10 422 376 474	8,57	11 398 099 417
France	–26 542 262	1 529 194 530	1 502 652 268	500 884 089	2 836 607 100	17 070 751 266	138 224 279	1 204 168 701	21 249 751 346	17,48	22 752 403 614
Croatia	0	16 359 324	16 359 324	5 453 108	32 187 750	174 531 475	1 413 206	12 762 980	220 895 411	0,18	237 254 735
Italy	33 737	1 337 263 006	1 337 296 743	445 765 581	1 929 954 300	12 685 813 167	102 718 817	902 318 894	15 620 805 178	12,85	16 958 101 921
Cyprus	0	14 482 025	14 482 025	4 827 342	23 936 850	129 792 661	1 050 949	9 154 350	163 934 810	0,13	178 416 835
Latvia	–37 322	23 153 360	23 116 038	7 705 346	23 444 400	191 298 567	1 548 971	14 074 297	230 366 235	0,19	253 482 273
Lithuania	4 618 978	46 306 721	50 925 699	16 975 233	39 907 500	269 934 315	2 185 696	19 525 125	331 552 636	0,27	382 478 335
Luxembourg	0	10 816 821	10 816 821	3 605 607	49 310 850	267 377 974	2 164 997	18 858 289	337 712 110	0,28	348 528 931
Hungary	1 785 663	85 104 244	86 889 907	28 963 302	118 106 400	772 340 309	6 253 748	53 972 642	950 673 099	0,78	1 037 563 006
Malta	0	9 118 312	9 118 312	3 039 437	9 823 050	53 263 475	431 282	3 902 992	67 420 799	0,06	76 539 111
Netherlands	–5 775 660	1 763 856 967	1 758 081 307	586 027 102	259 068 800	4 968 898 935	– 653 364 512	60 476 498	4 635 079 721	3,81	6 393 161 028
Austria	–3 287 560	161 894 732	158 607 172	52 869 058	325 186 200	2 589 209 020	20 965 190	32 238 392	2 967 598 802	2,44	3 126 205 974
Poland	20 381 502	357 133 880	377 515 382	125 838 461	567 817 500	3 136 939 435	25 400 241	226 357 586	3 956 514 762	3,25	4 334 030 144
Portugal	– 351 346	111 028 856	110 677 510	36 892 504	230 820 900	1 297 357 273	10 504 885	94 627 448	1 633 310 506	1,34	1 743 988 016
Romania	3 925 266	126 851 809	130 777 075	43 592 358	150 611 400	1 127 470 807	9 129 290	82 472 422	1 369 683 919	1,13	1 500 460 994
Slovenia	–4 160	57 481 123	57 476 963	19 158 988	51 960 900	281 747 327	2 281 348	20 117 869	356 107 444	0,29	413 584 407
Slovakia	2 242 348	91 272 513	93 514 861	31 171 621	75 870 000	589 426 508	4 772 669	41 764 839	711 834 016	0,59	805 348 877
Finland	1 629 436	129 623 060	131 252 496	43 750 832	283 354 200	1 624 058 950	13 150 234	117 640 097	2 038 203 481	1,68	2 169 455 977
Sweden	2 478 967	437 589 572	440 068 539	146 689 513	190 320 100	3 543 101 591	– 143 277 550	47 227 300	3 637 371 441	2,99	4 077 439 980
United Kingdom	1 529 497	2 360 927 601	2 362 457 098	787 485 699	2 872 313 700	15 916 146 482	128 875 281	–4 508 583 054	14 408 752 409	11,85	16 771 209 507
Total	–34 600 000	14 857 300 000	14 822 700 000	4 940 900 004	14 680 052 250	106 897 600 014	0	0	121 577 652 264	100,00	136 400 352 264

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title	Heading	Budget 2013	Amending budget No. 6/2013	New amount
1	OWN RESOURCES	137 629 352 264	–1 229 000 000	136 400 352 264
3	SURPLUSES, BALANCES AND ADJUSTMENTS	1 057 276 526		1 057 276 526
4	REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES	1 278 186 868		1 278 186 868
5	REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS	53 884 139		53 884 139
6	CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES	60 000 000		60 000 000
7	INTEREST ON LATE PAYMENTS AND FINES	413 000 000	1 229 000 000	1 642 000 000
8	BORROWING AND LENDING OPERATIONS	3 696 000		3 696 000
9	MISCELLANEOUS REVENUE	30 200 000		30 200 000
	Total	140 525 595 797	0	140 525 595 797

TITLE 1

OWN RESOURCES

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	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 2007/436/EC, EURATOM)	123 400 000	– 158 000 000	–34 600 000
1 2	CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM	18 654 200 000	–3 796 900 000	14 857 300 000
1 3	OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM	15 063 857 425	– 383 805 175	14 680 052 250
1 4	OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM	103 787 894 839	3 109 705 175	106 897 600 014
1 5	CORRECTION OF BUDGETARY IMBALANCES	0		0
1 6	GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN	0		0
	Title 1 — Total	137 629 352 264	–1 229 000 000	136 400 352 264

CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	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 2007/436/EC, EURATOM)
1 1 0	Production levies related to the marketing year 2005/2006 and previous years	p.m.	– 214 000 000	– 214 000 000
1 1 1	Sugar storage levies	p.m.		p.m.
1 1 3	Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose	p.m.		p.m.
1 1 7	Production charge	123 400 000		123 400 000
1 1 8	One-off amounts on additional sugar quotas and supplementary isoglucose quotas	p.m.		p.m.
1 1 9	Surplus amount	p.m.	56 000 000	56 000 000
	Chapter 1 1 — Total	123 400 000	– 158 000 000	–34 600 000

1 1 0
Production levies related to the marketing year 2005/2006 and previous years

Budget 2013	Amending budget No. 6/2013	New amount
p.m.	– 214 000 000	– 214 000 000

Remarks

The common organisation of the market in the sugar sector provided that sugar, isoglucose and inulin syrup producers had to pay basic and B production levies. These levies were intended to cover market support expenditure. At present amounts entered under this article are a consequence of the revision of past established levies. Levies for the marketing years 2007/2008 and following years are entered under Article 1 1 7 of this chapter as a ‘production charge’.

Figures are net of 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).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	p.m.	–13 608 187	–13 608 187
Bulgaria	—	—	—
CzechRepublic	p.m.	– 680 683	– 680 683
Denmark	p.m.	–8 437 845	–8 437 845
Germany	p.m.	–71 022 930	–71 022 930
Estonia	—	—	—
Ireland	p.m.	–1 628 671	–1 628 671
Greece	p.m.	– 907 524	– 907 524
Spain	p.m.	–3 951 238	–3 951 238
France	p.m.	–66 471 563	–66 471 563
Croatia	—	—	—
Italy	p.m.	–5 433 959	–5 433 959
Cyprus	—	—	—
Latvia	p.m.	–37 322	–37 322
Lithuania	p.m.	–52 455	–52 455
Luxembourg	—	—	—
Hungary	p.m.	– 343 310	– 343 310
Malta	—	—	—
Netherlands	p.m.	–16 005 676	–16 005 676
Austria	p.m.	–6 487 560	–6 487 560
Poland	p.m.	–3 906 994	–3 906 994
Portugal	p.m.	– 551 346	– 551 346
Romania	—	—	—
Slovenia	p.m.	–4 160	–4 160
Slovakia	p.m.	– 767 751	– 767 751
Finland	p.m.	–1 207 994	–1 207 994
Sweden	p.m.	–3 009 989	–3 009 989
United Kingdom	p.m.	–9 482 843	–9 482 843
Article 1 1 0 — Total	p.m.	– 214 000 000	– 214 000 000

1 1 9
Surplus amount

Budget 2013	Amending budget No. 6/2013	New amount
p.m.	56 000 000	56 000 000

Remarks

A surplus amount is levied and charged by the Member States to the undertakings concerned located on its territory in accordance with Article 64 of Regulation (EC) No 1234/2007.

Figures are net of collection costs.

Legal basis

Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (OJ L 58, 28.2.2006, p. 1), and in particular Article 15 thereof.

Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota (OJ L 176, 30.6.2006, p. 22).

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	p.m.	1 900 774	1 900 774
Bulgaria	p.m.	—	p.m.
CzechRepublic	p.m.	3 428 647	3 428 647
Denmark	p.m.	1 610 092	1 610 092
Germany	p.m.	9 214 737	9 214 737
Estonia	—	—	—
Ireland	p.m.	—	p.m.
Greece	p.m.	—	p.m.
Spain	p.m.	655 744	655 744
France	p.m.	9 029 301	9 029 301
Croatia	p.m.	—	p.m.
Italy	p.m.	767 696	767 696
Cyprus	—	—	—
Latvia	p.m.	—	p.m.
Lithuania	p.m.	3 871 433	3 871 433
Luxembourg	—	—	—
Hungary	p.m.	128 973	128 973
Malta	—	—	—
Netherlands	p.m.	2 930 016	2 930 016
Austria	p.m.	—	p.m.
Poland	p.m.	11 488 496	11 488 496
Portugal	p.m.	—	p.m.
Romania	p.m.	2 925 266	2 925 266
Slovenia	p.m.	—	p.m.
Slovakia	p.m.	1 610 099	1 610 099
Finland	p.m.	2 037 430	2 037 430
Sweden	p.m.	2 888 956	2 888 956
United Kingdom	p.m.	1 512 340	1 512 340
Article 1 1 9 — Total	p.m.	56 000 000	56 000 000

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
1 2
CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM
1 2 0	Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom	18 654 200 000	–3 796 900 000	14 857 300 000
	Chapter 1 2 — Total	18 654 200 000	–3 796 900 000	14 857 300 000

1 2 0
Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom

Budget 2013	Amending budget No. 6/2013	New amount
18 654 200 000	–3 796 900 000	14 857 300 000

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 Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(a) thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	1 871 900 000	– 519 534 975	1 352 365 025
Bulgaria	62 200 000	–17 949 369	44 250 631
CzechRepublic	246 200 000	–75 723 327	170 476 673
Denmark	373 500 000	–83 412 531	290 087 469
Germany	3 780 400 000	– 735 599 012	3 044 800 988
Estonia	25 000 000	–4 081 520	20 918 480
Ireland	217 100 000	–28 744 284	188 355 716
Greece	141 200 000	–38 931 875	102 268 125
Spain	1 221 600 000	– 247 281 563	974 318 437
France	2 034 500 000	– 505 305 470	1 529 194 530
Croatia	22 400 000	–6 040 676	16 359 324
Italy	1 799 100 000	– 461 836 994	1 337 263 006
Cyprus	24 800 000	–10 317 975	14 482 025
Latvia	26 800 000	–3 646 640	23 153 360
Lithuania	55 000 000	–8 693 279	46 306 721
Luxembourg	15 700 000	–4 883 179	10 816 821
Hungary	119 800 000	–34 695 756	85 104 244
Malta	10 800 000	–1 681 688	9 118 312
Netherlands	2 086 000 000	– 322 143 033	1 763 856 967
Austria	239 900 000	–78 005 268	161 894 732
Poland	426 400 000	–69 266 120	357 133 880
Portugal	136 500 000	–25 471 144	111 028 856
Romania	124 700 000	2 151 809	126 851 809
Slovenia	81 800 000	–24 318 877	57 481 123
Slovakia	141 700 000	–50 427 487	91 272 513
Finland	169 600 000	–39 976 940	129 623 060
Sweden	552 600 000	– 115 010 428	437 589 572
United Kingdom	2 647 000 000	– 286 072 399	2 360 927 601
Article 1 2 0 — Total	18 654 200 000	–3 796 900 000	14 857 300 000

CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
1 3
OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM
1 3 0	Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom	15 063 857 425	– 383 805 175	14 680 052 250
	Chapter 1 3 — Total	15 063 857 425	– 383 805 175	14 680 052 250

1 3 0
Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

Budget 2013	Amending budget No. 6/2013	New amount
15 063 857 425	– 383 805 175	14 680 052 250

Remarks

The applied uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Union rules is fixed at 0,30 %. The assessment base to be taken into account for this purpose shall not exceed 50 % of GNI for each MemberState. For the period 2007-2013 only, the rate of call of the VAT-based own resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(b) and (4) thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	507 167 100	–17 782 200	489 384 900
Bulgaria	57 164 100	1 084 200	58 248 300
CzechRepublic	203 719 800	–10 308 300	193 411 500
Denmark	303 452 100	–6 047 400	297 404 700
Germany	1 803 400 200	–5 724 450	1 797 675 750
Estonia	24 685 200	331 800	25 017 000
Ireland	187 321 800	7 018 200	194 340 000
Greece	261 990 000	–62 346 900	199 643 100
Spain	1 432 742 400	–78 417 300	1 354 325 100
France	2 949 517 200	– 112 910 100	2 836 607 100
Croatia	33 908 400	–1 720 650	32 187 750
Italy	1 986 511 800	–56 557 500	1 929 954 300
Cyprus	26 485 350	–2 548 500	23 936 850
Latvia	21 768 300	1 676 100	23 444 400
Lithuania	36 546 300	3 361 200	39 907 500
Luxembourg	48 788 250	522 600	49 310 850
Hungary	120 115 200	–2 008 800	118 106 400
Malta	9 308 700	514 350	9 823 050
Netherlands	273 970 400	–14 901 600	259 068 800
Austria	320 816 475	4 369 725	325 186 200
Poland	573 392 100	–5 574 600	567 817 500
Portugal	234 528 000	–3 707 100	230 820 900
Romania	151 729 800	–1 118 400	150 611 400
Slovenia	53 463 750	–1 502 850	51 960 900
Slovakia	76 974 000	–1 104 000	75 870 000
Finland	283 110 000	244 200	283 354 200
Sweden	184 812 800	5 507 300	190 320 100
United Kingdom	2 896 467 900	–24 154 200	2 872 313 700
Article 1 3 0 — Total	15 063 857 425	– 383 805 175	14 680 052 250

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
1 4
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM
1 4 0	Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom	103 787 894 839	3 109 705 175	106 897 600 014
	Chapter 1 4 — Total	103 787 894 839	3 109 705 175	106 897 600 014

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Budget 2013	Amending budget No. 6/2013	New amount
103 787 894 839	3 109 705 175	106 897 600 014

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States' GNI for this financial year is 0,8133 %.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	3 077 210 060	76 445 226	3 153 655 286
Bulgaria	312 412 267	11 257 262	323 669 529
CzechRepublic	1 152 838 078	6 999 764	1 159 837 842
Denmark	2 016 633 448	66 104 483	2 082 737 931
Germany	21 399 797 643	972 157 364	22 371 955 007
Estonia	130 863 488	9 125 257	139 988 745
Ireland	996 348 858	93 124 946	1 089 473 804
Greece	1 544 915 810	–62 939 966	1 481 975 844
Spain	8 084 999 095	319 847 394	8 404 846 489
France	16 645 095 829	425 655 437	17 070 751 266
Croatia	175 084 644	– 553 169	174 531 475
Italy	12 528 566 603	157 246 564	12 685 813 167
Cyprus	136 756 028	–6 963 367	129 792 661
Latvia	171 445 955	19 852 612	191 298 567
Lithuania	258 802 392	11 131 923	269 934 315
Luxembourg	251 916 145	15 461 829	267 377 974
Hungary	789 222 366	–16 882 057	772 340 309
Malta	48 065 094	5 198 381	53 263 475
Netherlands	4 851 498 867	117 400 068	4 968 898 935
Austria	2 464 238 763	124 970 257	2 589 209 020
Poland	3 054 521 303	82 418 132	3 136 939 435
Portugal	1 268 190 276	29 166 997	1 297 357 273
Romania	1 112 035 648	15 435 159	1 127 470 807
Slovenia	276 057 899	5 689 428	281 747 327
Slovakia	567 906 689	21 519 819	589 426 508
Finland	1 610 084 605	13 974 345	1 624 058 950
Sweden	3 280 353 975	262 747 616	3 543 101 591
United Kingdom	15 582 033 011	334 113 471	15 916 146 482
Article 1 4 0 — Total	103 787 894 839	3 109 705 175	106 897 600 014

CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	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 2007/436/EC, Euratom	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 2007/436/EC, Euratom

Budget 2013	Amending budget No. 6/2013	New amount
0	0	0

Remarks

The budgetary imbalance correction mechanism in favour of the United Kingdom (UK correction) was introduced by the European Council in Fontainebleau in June 1984 and the resulting own resources decision of 1985. The purpose of the mechanism is to reduce the UK budgetary imbalance through a reduction in its payments to the Union.

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	202 726 774	27 890 889	230 617 663
Bulgaria	20 581 738	3 087 276	23 669 014
CzechRepublic	75 949 038	8 866 539	84 815 577
Denmark	132 855 926	19 448 657	152 304 583
Germany	247 004 771	37 705 733	284 710 504
Estonia	8 621 294	1 615 677	10 236 971
Ireland	65 639 520	14 030 539	79 670 059
Greece	101 779 142	6 593 452	108 372 594
Spain	532 640 201	81 981 841	614 622 042
France	1 096 579 862	151 754 658	1 248 334 520
Croatia	11 534 586	1 228 394	12 762 980
Italy	825 382 682	102 294 035	927 676 717
Cyprus	9 009 495	481 866	9 491 361
Latvia	11 294 869	2 694 240	13 989 109
Lithuania	17 049 916	2 689 597	19 739 513
Luxembourg	16 596 250	2 956 326	19 552 576
Hungary	51 994 014	4 484 992	56 479 006
Malta	3 166 531	728 472	3 895 003
Netherlands	55 997 883	7 237 436	63 235 319
Austria	28 443 200	4 507 653	32 950 853
Poland	201 232 038	28 163 243	229 395 281
Portugal	83 548 448	11 323 526	94 871 974
Romania	73 260 972	9 187 697	82 448 669
Slovenia	18 186 710	2 416 655	20 603 365
Slovakia	37 413 725	5 689 326	43 103 051
Finland	106 072 466	12 690 254	118 762 720
Sweden	37 863 119	7 227 185	45 090 304
United Kingdom	–4 072 425 170	– 558 976 158	–4 631 401 328
Article 1 5 0 — Total	0	0	0

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
1 6
GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN
1 6 0	Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom	0	0	0
	Chapter 1 6 — Total	0	0	0

1 6 0
Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom

Budget 2013	Amending budget No. 6/2013	New amount
0	0	0

Remarks

For the period 2007-2013 only, the Netherlands benefits from a gross reduction in its annual GNI contribution of EUR 605 000 000 and Sweden from a gross reduction in its annual GNI contribution of EUR 150 000 000, measured in 2004 prices. These amounts are adjusted to current prices.

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(9) thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(5) thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	25 663 158	– 127 567	25 535 591
Bulgaria	2 605 440	15 358	2 620 798
CzechRepublic	9 614 380	– 223 010	9 391 370
Denmark	16 818 216	46 007	16 864 223
Germany	178 468 928	2 679 944	181 148 872
Estonia	1 091 369	42 140	1 133 509
Ireland	8 309 299	512 324	8 821 623
Greece	12 884 209	– 884 442	11 999 767
Spain	67 426 858	628 368	68 055 226
France	138 815 911	– 591 632	138 224 279
Croatia	1 460 162	–46 956	1 413 206
Italy	104 485 093	–1 766 276	102 718 817
Cyprus	1 140 511	–89 562	1 050 949
Latvia	1 429 816	119 155	1 548 971
Lithuania	2 158 347	27 349	2 185 696
Luxembourg	2 100 917	64 080	2 164 997
Hungary	6 581 916	– 328 168	6 253 748
Malta	400 851	30 431	431 282
Netherlands	– 653 138 109	– 226 403	– 653 364 512
Austria	20 551 131	414 059	20 965 190
Poland	25 473 939	–73 698	25 400 241
Portugal	10 576 388	–71 503	10 504 885
Romania	9 274 098	– 144 808	9 129 290
Slovenia	2 302 253	–20 905	2 281 348
Slovakia	4 736 199	36 470	4 772 669
Finland	13 427 701	– 277 467	13 150 234
Sweden	– 144 609 216	1 331 666	– 143 277 550
United Kingdom	129 950 235	–1 074 954	128 875 281
Article 1 6 0 — Total	0	0	0

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	New amount
3 0	SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR	1 057 276 526		1 057 276 526
3 1	BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) 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(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000	p.m.		p.m.
3 4	ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE	p.m.		p.m.
3 5	RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM	0		p.m.
3 6	RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM	p.m.		p.m.
	Title 3 — Total	1 057 276 526		1 057 276 526

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 2013	Amending budget No. 6/2013	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
3 5 0 4	Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom	0	0	p.m.
	Article 3 5 0 — Subtotal	0	0	p.m.
	Chapter 3 5 — Total	0	0	p.m.

3 5 0
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

3 5 0 4
Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom

Budget 2013	Amending budget No. 6/2013	New amount
p.m.	0	p.m.

Remarks

Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom.

The figures correspond to the result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom in respect of the correction for the year 2009.

Legal basis

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 Articles 4 and 5 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Articles 4 and 5 thereof.

MemberState	Budget 2013	Amending budget No. 6/2013	New amount
Belgium	p.m.	–1 560 520	–1 560 520
Bulgaria	p.m.	347 361	347 361
CzechRepublic	p.m.	638 761	638 761
Denmark	p.m.	–2 771 664	–2 771 664
Germany	p.m.	–5 926 083	–5 926 083
Estonia	p.m.	– 102 455	– 102 455
Ireland	p.m.	–1 276 162	–1 276 162
Greece	p.m.	–11 973 529	–11 973 529
Spain	p.m.	–19 472 383	–19 472 383
France	p.m.	–44 165 819	–44 165 819
Croatia	—	—	—
Italy	p.m.	–25 357 823	–25 357 823
Cyprus	p.m.	– 337 011	– 337 011
Latvia	p.m.	85 188	85 188
Lithuania	p.m.	– 214 388	– 214 388
Luxembourg	p.m.	– 694 287	– 694 287
Hungary	p.m.	–2 506 364	–2 506 364
Malta	p.m.	7 989	7 989
Netherlands	p.m.	–2 758 821	–2 758 821
Austria	p.m.	– 712 461	– 712 461
Poland	p.m.	–3 037 695	–3 037 695
Portugal	p.m.	– 244 526	– 244 526
Romania	p.m.	23 753	23 753
Slovenia	p.m.	– 485 496	– 485 496
Slovakia	p.m.	–1 338 212	–1 338 212
Finland	p.m.	–1 122 623	–1 122 623
Sweden	p.m.	2 136 996	2 136 996
United Kingdom	p.m.	122 818 274	122 818 274
Item 3 5 0 4 — Total	p.m.	0	0

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	New amount
6 0	CONTRIBUTIONS TO UNION PROGRAMMES	p.m.		p.m.
6 1	REPAYMENT OF MISCELLANEOUS EXPENDITURE	p.m.		p.m.
6 2	REVENUE FROM SERVICES RENDERED AGAINST PAYMENT	p.m.		p.m.
6 3	CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS	p.m.		p.m.
6 5	FINANCIAL CORRECTIONS	p.m.		p.m.
6 6	OTHER CONTRIBUTIONS AND REFUNDS	60 000 000		60 000 000
6 7	REVENUE CONCERNING THE EUROPEAN AGRICULTURAL GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT	p.m.		p.m.
6 8	TEMPORARY RESTRUCTURING AMOUNTS	p.m.		p.m.
	Title 6 — Total	60 000 000		60 000 000

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
6 3
CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS
6 3 0	Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European Economic Area — Assigned revenue	p.m.		p.m.
6 3 1
Contributions within the framework of the Schengen acquis
6 3 1 1	Contributions to administrative costs resulting from the agreement concluded with Iceland and Norway — Assigned revenue	p.m.		p.m.
6 3 1 2	Contributions for the development of large-scale information systems under the agreement concluded with Iceland, Norway, Switzerland and Liechtenstein — Assigned revenue	p.m.		p.m.
6 3 1 3	Other contributions within the framework of the Schengen acquis (Iceland, Norway, Switzerland and Liechtenstein) — Assigned revenue	p.m.		p.m.
	Article 6 3 1 — Subtotal	p.m.		p.m.
6 3 2	Contributions to common administrative support expenditure of the European Development Fund — Assigned revenue	p.m.		p.m.
6 3 3
Contributions to certain external aid programmes
6 3 3 0	Contributions from Member States to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
6 3 3 1	Contributions from third countries to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
6 3 3 2	Contributions from international organisations to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
	Article 6 3 3 — Subtotal	p.m.		p.m.
6 3 4
Contributions from Trust Funds and financial instruments — Assigned revenue
6 3 4 0	Contributions from Trust Funds to the management costs of the Commission — Assigned revenue	p.m.		p.m.
	Article 6 3 4 — Subtotal	p.m.		p.m.
	Chapter 6 3 — Total	p.m.		p.m.

6 3 4
Contributions from Trust Funds and financial instruments — Assigned revenue

Remarks

New Article

6 3 4 0
Contributions from Trust Funds to the management costs of the Commission — Assigned revenue

Budget 2013	Amending budget No. 6/2013	New amount
p.m.	p.m.	p.m.

Remarks

New Item

This item is intended to record the management fees the Commission is authorised to withdraw for a maximum of 5 % of the amounts pooled into the trust fund to cover its management costs from the years in which the contributions have started to be used.

In accordance with Article 21(2)(b) of the Financial Regulation, such management fees shall be assimilated to assigned revenue for the duration of the trust fund.

Legal basis

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 187(7) thereof.

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 259 thereof.

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 0	INTEREST ON LATE PAYMENTS	23 000 000	127 000 000	150 000 000
7 1	FINES	390 000 000	1 102 000 000	1 492 000 000
7 2	INTEREST ON DEPOSITS AND FINES	p.m.		p.m.
	Title 7 — Total	413 000 000	1 229 000 000	1 642 000 000

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 0
INTEREST ON LATE PAYMENTS
7 0 0
Interest on late payments
7 0 0 0	Interest due on late payments into the accounts held with the treasuries of the Member States	5 000 000		5 000 000
7 0 0 1	Other interest on late payments	3 000 000		3 000 000
	Article 7 0 0 — Subtotal	8 000 000		8 000 000
7 0 1	Interest on late payments and other interest on fines	15 000 000	127 000 000	142 000 000
	Chapter 7 0 — Total	23 000 000	127 000 000	150 000 000

7 0 1
Interest on late payments and other interest on fines

Budget 2013	Amending budget No. 6/2013	New amount
15 000 000	127 000 000	142 000 000

Remarks

This article is intended to receive accrued interest on special bank accounts for fines and interest on late payment connected with fines.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 — FINES

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 1
FINES
7 1 0	Fines, periodic penalty payments and other penalties	370 000 000	1 102 000 000	1 472 000 000
7 1 2	Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty	20 000 000		20 000 000
	Chapter 7 1 — Total	390 000 000	1 102 000 000	1 492 000 000

7 1 0
Fines, periodic penalty payments and other penalties

Budget 2013	Amending budget No. 6/2013	New amount
370 000 000	1 102 000 000	1 472 000 000

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 of the Treaty on the Functioning of the European Union.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).

SECTION III

COMMISSION

REVENUE

Title	Heading	Budget 2013	Amending budget No. 6/2013	New amount
4	REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES	956 847 713		956 847 713
5	REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION	52 400 000		52 400 000
6	CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES	60 000 000		60 000 000
7	INTEREST ON LATE PAYMENTS AND FINES	413 000 000	1 229 000 000	1 642 000 000
8	BORROWING AND LENDING OPERATIONS	3 696 000		3 696 000
9	MISCELLANEOUS REVENUE	30 000 000		30 000 000
	Total	1 515 943 713	1 229 000 000	2 744 943 713

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	New amount
6 0	CONTRIBUTIONS TO UNION PROGRAMMES	p.m.		p.m.
6 1	REPAYMENT OF MISCELLANEOUS EXPENDITURE	p.m.		p.m.
6 2	REVENUE FROM SERVICES RENDERED AGAINST PAYMENT	p.m.		p.m.
6 3	CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS	p.m.		p.m.
6 5	FINANCIAL CORRECTIONS	p.m.		p.m.
6 6	OTHER CONTRIBUTIONS AND REFUNDS	60 000 000		60 000 000
6 7	REVENUE CONCERNING THE EUROPEAN AGRICULTURE GUARANTEE FUND AND THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT	p.m.		p.m.
6 8	TEMPORARY RESTRUCTURING AMOUNTS	p.m.		p.m.
	Title 6 — Total	60 000 000		60 000 000

CHAPTER 6 3 — CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
6 3
CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS
6 3 0	Contributions by the European Free Trade Association Member States under the Cooperation Agreement on the European Economic Area — Assigned revenue	p.m.		p.m.
6 3 1
Contributions within the framework of the Schengen acquis
6 3 1 2	Contributions for the development of large-scale information systems under the agreement concluded with Iceland, Norway, Switzerland and Liechtenstein — Assigned revenue	p.m.		p.m.
6 3 1 3	Other contributions in connection with the Schengen acquis (Iceland, Norway, Switzerland and Liechtenstein) — Assigned revenue	p.m.		p.m.
	Article 6 3 1 — Subtotal	p.m.		p.m.
6 3 2	Contributions to common administrative support expenditure of the European Development Fund — Assigned revenue	p.m.		p.m.
6 3 3
Contributions to certain external aid programmes
6 3 3 0	Contributions from Member States to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
6 3 3 1	Contributions from third countries to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
6 3 3 2	Contributions from international organisations to certain external aid programmes financed by the Union and managed by the Commission on their behalf — Assigned revenue	p.m.		p.m.
	Article 6 3 3 — Subtotal	p.m.		p.m.
6 3 4
Contributions from Trust Funds and financial instruments — Assigned revenue
6 3 4 0	Contributions from Trust Funds to the management costs of the Commission — Assigned revenue	p.m.		p.m.
	Article 6 3 4 — Subtotal	p.m.		p.m.
	Chapter 6 3 — Total	p.m.		p.m.

Budget 2013	Amending budget No. 6/2013	New amount
	p.m.	p.m.

Title Chapter	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 0	INTEREST ON LATE PAYMENTS	23 000 000	127 000 000	150 000 000
7 1	FINES	390 000 000	1 102 000 000	1 492 000 000
7 2	INTEREST ON DEPOSITS AND FINES	p.m.		p.m.
	Title 7 — Total	413 000 000	1 229 000 000	1 642 000 000

CHAPTER 7 0 — INTEREST ON LATE PAYMENTS

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 0
INTEREST ON LATE PAYMENTS
7 0 0
Interest on late payments
7 0 0 0	Interest due on late payments into the accounts held with the treasuries of the Member States	5 000 000		5 000 000
7 0 0 1	Other interest on late payments	3 000 000		3 000 000
	Article 7 0 0 — Subtotal	8 000 000		8 000 000
7 0 1	Interest on late payments and other interest on fines	15 000 000	127 000 000	142 000 000
	Chapter 7 0 — Total	23 000 000	127 000 000	150 000 000

7 0 1
Interest on late payments and other interest on fines

Budget 2013	Amending budget No. 6/2013	New amount
15 000 000	127 000 000	142 000 000

Remarks

This article is intended to record accrued interest on special accounts for fines and interest on late payment connected with fines.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 78(4) thereof.

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1), and in particular Article 83 thereof.

CHAPTER 7 1 — FINES

Title Chapter Article Item	Heading	Budget 2013	Amending budget No. 6/2013	New amount
7 1
FINES
7 1 0	Fines, periodic penalty payments and other penalties	370 000 000	1 102 000 000	1 472 000 000
7 1 1	Excess emissions premium for new passenger cars	p.m.		p.m.
7 1 2	Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty	20 000 000		20 000 000
	Chapter 7 1 — Total	390 000 000	1 102 000 000	1 492 000 000

7 1 0
Fines, periodic penalty payments and other penalties

Budget 2013	Amending budget No. 6/2013	New amount
370 000 000	1 102 000 000	1 472 000 000

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations enumerated below or under Articles 101 and 102 of the Treaty on the Functioning of the European Union.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due when the undertaking has lodged an appeal with the Court of Justice of the European Union; the undertaking must accept that interest will be paid on the debt after the final date for payment and provide the Commission with a bank guarantee covering both the principal of the debt and interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).

(1) The figures in this column correspond to those in 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending Budgets No 1 to No 6/2013.

(2) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1 to No 6/2012.

(3) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(4) The figures in this column correspond to those in 2013 budget (OJ L 66, 8.3.2013, p. 1) plus Amending Budgets No 1 to No 6/2013.

(5) The figures in this column correspond to those in the 2012 budget (OJ L 56, 29.2.2012, p. 1) plus Amending Budgets No 1 to No 6/2012.

(6) The own resources for the 2013 budget are determined on the basis of the budget forecasts adopted at the 157th meeting of the Advisory Committee on Own Resources on 16 May 2013.

(7) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union 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) The GNI and VAT bases of Croatia have been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.07.2013.

(10) For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

(11) The VAT base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.07.2013.

(12) The GNI base of Croatia has been reduced by one half to limit its contribution since the Accession Treaty took effect on 1.07.2013.

(13) Calculation of rate: (106 897 600 014) / (131 429 712 000) = 0,813344246040804

(14) Rounded percentages.

(15) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2011, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for years 2007-2011 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(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) Note: The difference of EUR 122 818 274 between the definitive amount of the 2009 UK correction (EUR 3 396 661 203, as calculated above) and the previously budgeted amount of the 2009 UK correction (EUR 3 519 479 477, entered in the AB 4/2010) is financed in chapter 3 5 of the DAB 6/2013. This impact is the so-called 'direct effect' of the UK correction.

(19) Rounded percentages.

(20) The amount of enlargement-related expenditure corresponds to: (i) payments made to the ten new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2008, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the Union GDP deflator for the year 2008 (5a); and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section (5b). This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(21) 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.

(22) 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).

(23) p.m. (own resources + other revenue = total revenue = total expenditure); (136 400 352 264 + 4 125 243 533 = 140 525 595 797 = 140 525 595 797).

(24) Total own resources as percentage of GNI: (136 400 352 264) / (13 142 971 200 000) = 1,04 %; own resources ceiling as percentage of GNI: 1,23 %.