FINANCIAL YEAR 2010 - European Parliament · 119 269 988 721,00 2 253 591 199,00 919 254 686,00 6...
88
OF THE EUROPEAN COMMISSION FINANCIAL YEAR 2010 é Detailed reports on implementation of the budget
Transcript of FINANCIAL YEAR 2010 - European Parliament · 119 269 988 721,00 2 253 591 199,00 919 254 686,00 6...
OF THE EUROPEAN COMMISSION FINANCIAL YEAR 2010
é
Detailed reports on implementation of the budget
ШШШШШШЕШЕШШЕШШШШШй THE EUROPEAN COMMISSION 2010
ANNEX A - REVENUE
Page
Summary 9 Comparison of the implementation of budget revenue 2010 and 2009 13 Explanatory note concerning the revenue budget 2010 17 Budget revenue, entitlements established 2010 91
ANNEX В - EXPENDITURE
General summary
Page
Comparison of budget implementation for 2010 and 2009 by policy area 137 Changes in and breakdown of the appropriations 141 Implementation of commitment and payment appropriations 145 Detailed outturn by type of appropriations 149 Summary of commitments outstanding (RAL) 153
A. Changes in and breakdown of the appropriations 158
B. Implementation of commitment and payment appropriations 290
C. Detailed budget outturn by type of appropriations.
2010 budget appropriations 412 Appropriations carried over or made available again from 2009 by Commission decision 526 Appropriations from assigned revenue 616
D. Situation of the commitments to be settled 733
E. EFTA
Breakdown of EFTA appropriations 819 Implementation of EFTA appropriations 845
ANNEX A - REVENUE
SUMMARY
3. FINANCIAL YEAR 2010: SUMMARY OF BUDGET IMPLEMENTATION - REVENUE
EUR
Title
1 OWN RESOURCES
3 SURPLUSES, BALANCES AND ADJUSTMENTS
REVENUE ACCRUING FROM PERSONS WORKING 4 WITH THE INSTITUTIONS AND OTHER UNION
BODIES
REVENUE ACCRUING FROM THE 5 ADMINISTRATIVE OPERATION OF THE
INSTITUTION
CONTRIBUTIONS AND REFUNDS IN CONNECTION 6 WITH COMMUNITY/EU AGREEMENTS AND
PROGRAMMES
7 INTEREST ON LATE PAYMENTS AND FINES
8 BORROWING AND LENDING OPERATIONS
9 MISCELLANEOUS REVENUE
Total
Income
appropriations
119 269 988 721,00
2 253 591 199,00
919 254 686,00
66 600 000,00
30 000 000,00
123 000 000,00
0,00
30 000 000,00
122 692 434 606,00
Entitlements established
current year
119 861450 773,37
1 624 257 882,48
846 715 943,86
236 903 857,57
3 499 134 283,27
3 459 934 451,65
46 589 393,68
27 527 443,36
129 602 514 029,24
carried
88 516 616,85
0,00
5 399 038,20
12 289 966,88
250 620 872,26
11 840 768 136,24
75 902 211,26
17 655 636,25
12 291152 477,94
Total
119 949 967 390,22
1 624 257 882,48
852114 982,06
249193 824,45
3 749 755155,53
15 300 702 587,89
122 491 604,94
45183 079,61
141 893 666 507,18
Revenue
current year
119 846 294 962,18
1 459 992 763,97
842 371851,73
228 673 779,85
3 354 521 166,38
621 323 767,92
0,00
23 037169,21
126 376 215 461,24
carried
22 205 388,98
0,00
5 368 884,63
10 096 692,01
146 424 050,91
786 239 600,95
0,00
12 621226,98
982 955 844,46
Total
119 868 500 351,16
1 459 992 763,97
847 740736,36
238 770 471,86
3 500 945 217,29
1 407 563 368,87
0,00
35 658 396,19
127 359171 305,70
% of budget
100,50%
64,79 %
92,22 %
358,51 %
11669,82%
1144,36%
0,00 %
118,86%
103,80%
Outstanding
81 467 039,06
164 265118,51
4 374 245,70
10 423 352,59
248 809 938,24
13 893139 219,02
122 491 604,94
9 524 683,42
14 534 495 201,48
DETAIL. TITLE 1 : OWN RESOURCES
Chapter
11 Sugar levies
12 Customs duties
13 VAT
14 GNI
15 Correction of budgetary imbalances
. _ Reduction of GNI based contribution of the Netherlands and Sweden
Total
Income
appropriations
123 400 000,00
15 595 800 000,00
13 277 325100,00
90 273 463 621,00
0,00
0,00
119 269 988 721,00
Entitlements established
current year
145 607 642,05
15 506 633 609,00
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
-3 247 772,67
119 861450 773,37
carried .:■
0,00
88 516 616,85
0,00
0,00
0,00
0,00
88 616 616,85
Total
145 607 642,05
15 595150 225,85
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
-3 247 772,67
119 949 967 390,22
Revenue
current year
145 607 642,05
15 491477 797,81
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
-3 247 772,67
119 846 294 962,18
carried
0,00
22 205 388,98
0,00
0,00
0,00
0,00
22 205 388,98
Total
145 607 642,05
15 513 683186,79
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
-3 247 772,67
119 868 500 351,16
% of budget
118,00%
99,47 %
100,87 %
100,75%
0,00 %
0,00 %
100,50%
Outstanding
°·Έ 81467 озд.Й?
0,00
0,00
0,00
0,00
81 467 039,06
DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS Chapter
30 Surplus from previous year
31 VAT balances
32 GNI balances
34 Adjustment for non-participation in JHAP
35 United Kingdom correction - adjustments
36 United Kingdom correction - Intermediate calculation
Total
Income appropriations
2 253 591 199,00
0,00
0,00
0,00
0,00
0,00
2 253 591 199,00
Entitlements established current year
2 253 591 199,37
-880 054 204,04
241 179 869,68
-3 693 074,34
9 028 843,89
4 205 247,92
1 624 257 882,48
carried ·. 0,00
0,00
0,00
0,00
0,00
0,00
0,00
Total 2 253 591 199,37
-880 054 204,04
241 179 869,68
-3 693 074,34
9 028 843,89
4 205 247,92
1 624 257 882,48
Revenue current year 2 253 591 199,37
-916 611060,89
113 471608,02
-3 693 074,34
9 028 843,89
4 205 247,92
1 459 992 763,97
carried 0,00
0,00
0,00
0,00
0,00
0,00
0,00
Total
2 253 591 199,37
-916 611060,89
113 471608,02
-3 693 074,34
9 028 843,89
4 205 247,92
1 459 992 763,97
% of budget
100,00%
0,00 %
0,00 %
0,00 %
0,00 %
0,00 %
64,79 %
Outstanding
0,00
36 556 856,85
127 708 261,66
-0,00
-0,00
-0,00
164 265118,51
Data extracted: 24/03/2011 Report printed: 25/03/2011
BUDG/C/2
Comparison of the implementation of budget revenue 2010 and 2009
COMPARISON OF THE IMPLEMENTATION OF BUDGET REVENUE 2010 AND 2009 EUR
Title
1 OWN RESOURCES
3 SURPLUSES, BALANCES AND ADJUSTMENTS
REVENUE ACCRUING FROM PERSONS WORKING 4 WITH THE INSTITUTIONS AND OTHER UNION
BODIES
REVENUE ACCRUING FROM THE 5 ADMINISTRATIVE OPERATION OF THE
INSTITUTION
CONTRIBUTIONS AND REFUNDS IN CONNECTION 6 WITH COMMUNITY/EU AGREEMENTS AND
PROGRAMMES
7 INTEREST ON LATE PAYMENTS AND FINES
8 BORROWING AND LENDING OPERATIONS
9 MISCELLANEOUS REVENUE
Total
Income appropriations
2010
119 269 988 721,00
2 253 591 199,00
919 254 686,00
66 600 000,00
30 000 000,00
123 000 000,00
30 000 000,00
122 692 434 606,00
2009
110 237 957104,00
409 735 821,00
895182 913,00
82100 000,00
368 000 000,00
757 000 000,00
58 000 000,00
112 807 975 838,00
Entitlements established
2010
119 949 973 222,68
1 624 257 882,48
852113607,90
249 189 067,29
3 749 733 584,68
15 300 698 867,21
122 491604,94
45183 079,61
141893 640 916,79
2009
110 461542 882,79
330 078 341,24
786 032 989,69
270 544 078,87
4 795158 919,93
12 773 754 847,43
79 580 474,94
79113 836,23
129 575 806 371,12
Revenue
2010
119 868 500 351,16
1 459 992 763,97
847 740 736,36
238 770471,86
3 500 945 217,29
1 407 563 368,87
35 658 396,19
127 359 171 305,70
2009
110 373 020 433,48
330 078 341,24
780 635 325,65
258 258 869,15
4 544 559 618,52
932 990 431,87
3 678 263,68
61458199,98
117 284 679 483,57
% of budget 2010 :
100,50%
64,79 %
92,22 %
358,51 %
11669,82%
1144,36%
0,00 %
118,86%
103,80 %
2009
100,12 %
80,56 %
87,20 %
314,57 %
1234,93%
123,25 %
0,00 %
105,96%
103,97 %
Outstanding
2010 :
81472 871,52
164 265118,51
4 372 871,54
10 418 595,43
248 788 367,39
13 893135 498,34
122 491604,94
9 524 683,42
14 534 469 611,09
2009
88 522 449,31
-0,00
5 397 664,04
12 285 209,72
250 599 301,41
11840 764 415,56
75 902 211,26
17 655 636,25
12 291 126 887,55
DETAIL TITLE 1: OWN RESOURCES Chapter
10 Agricultural duties
11 Sugar levies
12 Customs duties
13 VAT
14 GNI
15 Correction of budgetary imbalances
1 6 Reduction of GNI based contribution of the Netherlands and Sweden
Total
Income appropriations 2010
123 400 000,00
15 595 800 000,00
13 277 325100,00
90 273 463 621,00
119 269 988 721,00
2009
139 400 000,00
14 441 100 000,00
13 668 391 900,00
81 989 065 204,00
110 237 957104,00
Entitlements established 2010
145 607 642,05
15 595156 058,31
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
- 3 247 772,67
119 949 973 222,68
2009
131589 896,87
14 485155 575,42
13 742 628 001,31
82 413 255 470,10
-315 228 368,69
4 142 307,78
110 461542 882,79
Revenue 2010
145 607 642,05
15 513 683186,79
13 392 516 750,04
90 947 943 529,08
-128 002 984,13
- 3 247 772,67
119 868 500 351,16
2009
131589 896,87
14 396 633126,11
13 742 628 001,31
82 413 255 470,10
-315 228 368,69
4142 307,78
110 373 020 433,48
% of budget 2010
118,00%
99,47 %
100,87%
100,75%
0,00 %
0,00 %
100,50%
2009 0,00 %
94,40 %
99,69 %
100,54 %
100,52%
0,00 %
0,00 %
100,12 %
Outstanding 2010
81472 871,52
0,00
81472 871,52
2009
88 522 449,31
0,00
0,00
88 522 449,31
DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS Chapter
30 Surplus from previous year
31 VAT balances
32 GNI balances
34 Adjustment for non-participation in JHAP
35 United Kingdom correction - adjustments
36 United Kingdom correction - Intermediate calculation
,_ Adjustment relating to own resources decision л ' 2007/436/EC, Euratom
Total
Income appropriations 2010
2 253 591 199,00
2 253 591 199,00
2009 1796151821,00
-954 416 000,00
-432 000 000,00
409 736 821,00
Entitlements established 2010
2 253 591 199,37
-880 054 204,04
241 179 869,68
- 3 693 074,34
9 028 843,89
4 205 247,92
1 624 257 882,48
2009 1 796151 820,81
-946 461518,97
-430 722 780,35
5 690 587,91
-5 894 916,19
-88 684 851,97
330 078 341,24
Revenue 2010
2 253 591 199,37
-916 611060,89
113 471608,02
- 3 693 074,34
9 028 843,89
4 205 247,92
1459 992 763,97
2009 1 796 151 820,81
-946 461518,97
-430 722 780,35
5 690 587,91
-5 894 916,19
-88 684 851,97
330 078 341,24
% of budget 2010 100,00%
0,00 %
0,00 %
0,00 %
0,00 %
0,00 %
64,79 %
2009 100,00%
99,17 %
99,70 %
0,00 %
0,00 %
0,00 %
80,56 %
Outstanding 2010
36 556 856,85
127 708 261,66
-0,00
-0,00
-0,00
164 265118,51
.2009
0,00
0,00
-0,00
0,00
0,00
Data extracted: 24/03/2011 Report printed: 25/03/2011
BUDG/C/2
Explanatory note concerning the revenue budget 2010
A. BUDGETARY OUTTURN
/. Introduction
Amounts received in 2010 comprise:
net traditional own resources (customs duties and sugar levies) established by 27 Member States from November 2009 to October 2010, pursuant to Articles 2 and 6 of Regulation No 1150/2000 (1); they are entered in the Commission's accounts with the Treasury or body appointed by each Member State no later than the first working day after the 19th of the second month following the month during which the entitlement was established, in accordance with Article 10(1 ) of Regulation No 1150/2000;
monthly payments of VAT and GNI based own resources, including the UK correction and the gross reduction for Netherlands and Sweden, according to the sums entered in the budget. Under Article 10(3) of Regulation No 1150/2000, Member States enter these amounts in national currencies on the first working day of each month at the exchange rate of the of the last day of quotation of the year preceding the budget year;
the balance of VAT-based own resources for 2009 and the adjustments made to the VAT own resources balances for earlier years. These adjustments are the result of the controls carried out by Commission staff under Article 11 of Regulation No 1553/89;
the balance of GNI-based own resources for 2009 and the adjustments made to the GNP/GNI-based own resources balances for earlier years, in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003;
surpluses accruing from the preceding financial year;
miscellaneous revenue including deductions from staff salaries, revenue accruing from the administrative operation of the institutions, contributions and refunds in connection with EU/Community agreements and programs, interest on late payments and fines, and revenue accruing in connection with borrowing and lending operations.
< i
(1) OJ L 130, 31.5.2000.
II. Own resources
The forecasts and outturn for own resources in 2010 are shown in the table below:
Title
1
Chapter
11 12 13 14 15
16
H e a d i n g
Own resources
-sugar ievies -custom duties -own resources accruing from VAT -owi resources based on G NI -correction of budgetary imbalances granted to the United Kingdom -gross reduction in t ie annual GNI-based contribution granted to t i e Netherlands and Sweden
Title 1 - Sub-total
Final Budget 2010
(1)
123.400.000 15.595.800.000 13.277.325.100 90.273.463.621
0
0
119.269.988.721
Outturn
(2)
145.607.642 15.513.683.187 13.392.516.750 90.947.943.529
-128.002.984
-3.247.773
119.868.500.351
Difference
(3) = (2 ) - (1 )
22.207.642 -82.116.813 115.191.650 674.479.908
-128.002.984
-3.247.773
598.511.630
Percentage
(4) =(2) / (1)
118,00% 99,47%
100,87% 100,75%
-
-
100,50%
GO
1. Traditional own resources
The European Union's traditional own resources are made up of customs duties and sugar levies.
Outturn of traditional own resources for 2010
The overall outturn of traditional own resources for 2010 totals EUR 15 659 million (net amount excluding collection costs). Thus they represent 99.62% of the final estimate. During 2010 the forecasts entered in the Budget 2010 were modified in the Amending Budget no 4/2010. This was a consequence of the spring ACOR meeting for the forecasts revision, with a net increase of EUR 1 516 million.
Level of traditional own resources (2004-2010)
The level of import duties reflects essentially the combination of fluctuations in the value of imports from outside the EU and changes in the common tariff, which has been lowered on many occasions following the negotiations within the World Trade Organisation (WTO), and specific agreements granting tariff preferences to certain trading partners or to certain products. The level thus depends also on the general economic situation, the level of world prices and the impact of exchange rates. The collection of sugar levies relates to the principle of the financial liability of producers in the common organisation of the sugar market (2).
Year
2004 2005 2006 2007 2008 2009 2010
Sugar levies (net amount)
EUR million 401,6 695,1 151,6 -30,7 707,9 131,6 145,6
% change
73,08 -78,19
-120,25 -2405,86
-81,41 10,64
Customs duties (net amount)
EUR million
11.905,5 13.368,0 14.876,7 16.603,7 16.575,0 14.396,6 15.513,7
% change
12,28 11,29 11,61 -0,17
-13,14 7,76
Total TOR (net amount)
EUR million 12.307,1 14.063,1 15.028,3 16.573,0 17.282,9 14.528,2 15.659,3
% change
14,27 6,86
10,28 4,28
-15,94 7,79
Z£>
The pace at which traditional own resources are collected is in accordance with the arrangements governing each category. As far as the sugar levies are concerned they were entered mainly in March. Customs duties, on the other hand, are paid on monthly basis over the entire year.
For 2010 as a whole, traditional own resources were 7.79 % up on 2009.
(2) See Councü Regulation (EC) No 1234/2007 of 22 October 2007 (OJ L 299, 16.11.2007, p. 1).
a) Sugar levies
(1) Production charge
Sugar production charges totalled EUR 126 million in 2010. They correspond to the levies charged in accordance with Article 51 of Council Regulation (EC) no 1234/2007.
(2) Sugar storage levies
The outturn concerns amounts outstanding from the past. A total of EUR 0.5 million has been recorded.
(3) Surplus amount
The total amount collected in 2010 was negligible (EUR 0.7 million). These levies were charged by Member States to the undertakings in accordance with Article 64 of Council Regulation (EC) no 1234/2007. Ì O
(4) Other levies
It corresponds to outstanding amounts related to the marketing year 2005/2006 and previous years. Thus according to Regulation 1193/2009 (3) a correction was applied to production levies for the marketing years 2002/2003, 2003/2004, 2004/2005 and 2005/2006. The total entered for this concept in 2010 amounted to (minus) EUR 2.2 million. As far as the charges levied on non exported C sugar, C isoglucose and C inulin syrup production and on substituted C sugar and C isoglucose are concerned, a total of EUR 20.4 million was recovered.
(3) OJ L 321, 8.12.2009.
b) Customs duties
Revenue from customs duties was EUR 15 513.7 million, 99.5 % of the estimate.
The budget estimates were revised upwards in amending budget no 4/2010 (4). The adjustment of the estimates was based on the new macroeconomic forecasts of spring 2010, more optimistic than the previous ones, of the Directorate-General for Economic and Financial Affairs (they were increased by EUR 1 516 million).
The 2010 custom duties receipts are 7.8 % above the 2009 outturn. This is explained mainly by a significant increase for EU-27 of 16,4% in imports in value terms in 2010 (November 2009 - October 2010) compared with 2009 (November 2008 - October 2009) that is slightly rebalanced by a decrease in the average tariff.
c) Collection costs ^
Article 2(3) of Council Decision 2007/436/EC, Euratom of 7 June 2007(5) on the system of the European Communities' own resources (hereafter, ORD 2007) states that Member States retain, by way of collection costs, 25 % of the amounts of traditional own resources to be paid in accordance with Article 2(1 )(a). Also according to Article 10(3) of the same decision, for amounts that should have been paid before 28 February 2001, Member States continue to retain 10%.
From 2003 on, traditional own resources are entered net in the accounts pursuant to Article 42 of the Financial Regulation. By way of information total collection costs in 2010 are estimated at EUR 5 219.8 million.
(4) Updated custom duties forecasts were adopted at the 148th meeting of the Advisory Committee on Own Resources on 18 May 2010 (ACOR). (5) OJ L 163, 23.6.2007.
2. VAT, GNI, UK Correction and Gross Reduction calls for funds
Article 10(3) of Regulation No 1150/2000 establishes the rules for the entries of these contributions in the Commission's accounts. VAT, GNI, UK correction and the gross reduction contributions are paid normally in twelfths during the year. Nevertheless as a result of specific needs of paying EAGF expenditure and depending on the Community's cash position, Member States may be invited by the Commission to bring forward by one or two months in the first quarter of the financial year the entry of one-twelfth or a fraction of one-twelfth of the amounts in the budget.
In 2010 the rhythm of monthly call for funds for the first trimester was the following:
January: 1.3 twelfth February: 2.7 twelfths March: 0.5 twelfth Total first quarter: 4.5 twelfths
The normal rhythm in the number of called twelfths was reached at the beginning of August.
3. Own resources accruing from VAT INO
The VAT own resources outturn was 100.87 % of the estimate. The slight surplus is accounted for by the difference between the euro ^ rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts.
The ORD 2007 provided for the application of a uniform rate valid for all Member States to the harmonised Value Added Tax (VAT) assessment bases determined according to Community rules. This rate was fixed at 0.30 % from 1 January 2007. However, for the period 2007-2013, the rate of call of the VAT-based own resource for Austria has been fixed at 0.225 %, for Germany at 0.15 % and for the Netherlands and Sweden at 0.10 %.
Amending budget no 4/2010 adopted on 21 September 2010 changed the VAT own resources figures entered in the initial 2010 budget, in particular to take account of the revision of the VAT bases adopted at the 148th meeting of the Advisory Committee on Own Resources on 18 May 2010 (ACOR).
The use of revised forecasts for the own resources bases, introduced for the first time when supplementary and amending budget no 1/98 was adopted, is designed to improve the accuracy of the Member States' contributions during the budget year.
The following table shows the changes of the budgeted amounts during the year: amounts in euro
Budget / Amending Budget
Budget 2010 (initial) AB 4/2010
Date of adoption
17/12/2009 21/09/2010
VAT-based own resources
13 950 917 375 13 277 325 100
Difference with previous budget
- 673 592 275
4. Own resources based on GNI
The outturn rate for the additional resource was 100.75 % of the budget estimate. The 0.75 % surplus is accounted for, as with the VAT resource, by exchange rate differences.
The amount of GNI-based own resources entered in the 2010 budget was modified several times during the year. The main modifications took place through amending budget no 2/2010, that incorporated the budgetary surplus for 2009 and through amending budget no 4/2010, which revised the estimates of customs duties, VAT bases and GNI bases (6).
CO
(6) Bases adopted at the 148th meeting of the Advisory Committee on Own Resources on 18 May 2010 (ACOR).
The following table shows the changes of the budgeted amounts during the year:
amounts in euro Budget / Amending Budget
Budget 2010 (initial) AB 1/2010 AB 2/2010 AB 4/2010 AB 6/2010
Date of adoption
17/12/2009 19/05/2010 16/06/2010 21/09/2010 20/10/2010
GNI-based own resources
93 352 686 353 93 360 686 341 91 107 095 142 90 264 587 417 90 273 463 621
Difference with previous budget
7 999 988 -2 253 591 199
- 842 507 725 8 876 204
5. Correction of budgetary imbalances granted to the United Kingdom (UK Correction)
Under the ORD 2007 on the system of the European Communities' own resources, the United Kingdom is granted a correction in respect of its budgetary imbalances.
The amount calculated for the budget 2010 concerned the correction for 2009, an update for the 2008 correction and the definitive correction for 2006. The basic data for the amounts of the corrections can be found in Tables 37, 38 and 39. Correction for year 2006, still governed by the 2000 Own Resources Decision, and the update for year 2008 are budgeted in title 3 while the correction for year 2009 is budgeted in title 1.
The budgeted amount totals zero. Nevertheless (minus) EUR 128 million outturn in 2010 in title 1 is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts.
6. Grass reduction in the annual GNI-based contribution granted to the Netherlands and Sweden
According to ORD 2007, the Netherlands and Sweden benefit from a gross reduction in their annual GNI-based contributions for the period 2007-2013. ORD 2007 specifies the amount of this reduction (which has to be adapted for current prices) and indicates that this reduction shall be granted after financing of the correction mechanism in favour of the UK (UK correction).
This reduction is to be financed by all Member States pursuant to Artide 10 (9) of Regulation No 1150/2000, as amended by Regulation No 105/2009 implementing ORD 2007.
The gross reduction for the Netherlands and Sweden, which equals respectively EUR 605 million and EUR 150 million in 2004 prices, is adjusted to current prices by applying the GDP deflator for the EU expressed in Euro.
The budgeted amount totals zero. However (minus) EUR 3.2 million outturn is accounted for, as with the UK correction, by exchange rate differences. Î O
Details of the payments can be found in table 3 column 7.
III. Surpluses, balances and adjustments
The surpluses, balances and adjustments available for 2010 are set out in the table below:
Title
3
Chapter
30 31 31 32 32 34 35 36
Heading
Surpluses, balances and adjustments - surplus available from the previous year (2008 balance) - balances and adjustments of balances based on VAT (2009) - balances and adjustments of balances based on VAT (years 1995 to 2008) - balances and adjustments of balances based on GNI (2009) - balances and adjustments of balances based on GNI/GNP (years 2002 to 2008) - adjustment for impact of non-participation of certain Member States in FSJ policy - definitive calculation of financing of UK correction (2006) - intermediate calculation of financing of UK correction
Title 3 - Total
FINAL BUDGET 2010
2 253 591 199 p.m. p.m. p.m. p.m. p.m.
0 0
2 253 591 199
Outturn
2 253 591 199 -1 083 446 216
161 455 983 -366 215 499 485 066 279
-3 693 074 9 028 844 4 205 248
1 459 992 764 Ю ĊT5
1. Surplus avai lable f rom the previous year (2009 balance)
The 2009 surplus totals EUR 2 253.6 million. A detailed table of this past surplus can be found in the final annual accounts of the European Union — Financial year 2009 — Consolidated financial statements and consolidated reports on ¡mplementation of the budget (OJ C 308, 12.11.2010, p.967).
(7) The result of implementation of the Budget for the EU is of EUR 2 264 million, of which EFTA amounts total EUR 11 million in 2009
2. Balances and adjustment of balances based on VAT
a) Balances and adjustment of balances based on VAT (VAT balance for 2009)
For VAT own resources, Article 7(1) of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989(8) provides that before 31 July the Member States must send the Commission a statement of the total amount of the VAT resources base for the previous calendar year. Pursuant to Article 10(4) of Regulation No 1150/2000, each Member State is debited with an amount calculated from the information contained in the said statement by applying the uniform rate adopted for the previous financial year and credited with the 12 payments made during that financial year. However, the VAT resources base to which the above rate is applied may not exceed 50% of its GNP/GNI as provided for in the own resources Decision. The Commission establishes the balances and informs the Member States in time for them to enter them in the accounts opened with the national Treasuries on the first working day of December of the same year.
The VAT balance for the previous year, in this case 2009, takes into account the differences between the VAT amounts entered in the budget in the light of the macroeconomic forecasts of the VAT bases produced in spring 2009 for amending budget no ^ y 6/2009, and the amounts due by reference to the real VAT bases declared by the Member States in July 2010 (see Table 12, ° ^ column 2009). This is the difference between actual outturn and estimates.
The VAT balances for 2009 totals (minus) EUR 1 083.4 million. Details of the amounts entered for each Member State are given in Table 6. Details of the calculation can be found in Table 22.
(8) Regulation on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989).
b) Balances and adjustment of balances based on VAT (VAT balance for 1995 to 2008)
Article 10(5) of Regulation No 1150/2000 provides that any corrections to the VAT base for earlier years under Article 9(1) of Regulation No 1553/89 will give rise to an adjustment of the balances. Article 10(8) of Regulation No 1150/2000 states that any correction of the bases is to be booked to the financial year in which it takes place.
These are corrections of VAT bases agreed by the Commission and the Member States pursuant to the VAT regulations. Any time during the four years after the end of a financial year, new points can be notified either by the Commission or by the Member States.
In 2010 corrections were made in respect of many years going back as far as 1995, to settle points notified in time but which could not be cleared up earlier.
In accordance with Article 9 of Regulation No 1553/89, these corrections were grouped together in a cumulative statement at 31 July 2010.
The settlement of a number of outstanding issues with certain Member States led to an adjustment of balances for earlier years (1995-2008). As a result of this EUR 161.5 million were entered in the Commission accounts. £ θ
GO The balances were entered in the Commission's accounts for the first working day of December 2010.
Table 6 gives details of the balances entered for each Member State, while Tables 23 to 36 give details of the calculations. Table 12 shows the updated bases used for calculating the balances.
3. Balances and adjustment of balances based on GNI
a) Balances and adjustment of balances based on GNI (GNI balance for 2009)
Under Article 10(6) of Regulation No 1150/2000, each Member State, on the basis of figures for the aggregate GNP/GNI supplied by 22 September in accordance with Article 2(2) of Regulation No 1287/2003 (9), is debited with an amount calculated by applying to the GNI the rate adopted for the previous financial year and credited with the twelve payments made during that year.
The Commission establishes the balances and informs the Member States in time for them to enter them in the accounts opened with the national Treasuries on the first working day of December of the same year.
The GNI balance for the previous year, in this case 2009, takes into account the differences between the GNI amounts entered in the budget in the light of the macroeconomic forecasts of the GNI aggregate produced in spring 2009 for amending budget no 6/2009, and the amounts calculated on the basis of the real GNI bases declared by the Member States in September 2010 (see Table 13, column 2009), and taking into account the opinion of the GNI Committee of October 2010. This is the difference j ^ between actual outturn and estimates. , « ^
The balances for 2009 total (minus) EUR 366.2 million.
Details of the amounts entered for each Member State are given in Table 8. Details of the calculation can be found in Table 14.
(9) OJ L 181, 19.7.2003.
b) Balances and adjustment of balances based on GNI (GNI balances for 2002 to 2008)
Under Article 10(7) of Regulation No 1150/2000, any changes to the GNP/GNI of previous financial years pursuant to Article 2(2) of Regulation No 1287/2003, subject to Article 5 thereof, give rise for each Member State concerned to an adjustment to the balance. The Commission informs the Member States of these adjustments so that they can enter them on the first working day of December of the same year.
After 30 September of the fourth year following a given financial year, changes to GNP/GNI are no longer taken into account, except on points notified within this time limit either by the Commission or by the Member State.
The Member States entered a total of EUR 485.1 million in the Commission accounts in respect of these adjustments.
Table 8 gives details of the balances entered for each Member State, while Tables 15 to 21 give details of the calculations.
Table 13 shows the updated bases used for calculating the balances.
4. Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy
Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union grants full exemption to these countries from financing of some specific areas of freedom, security and justice policies, with the exception of the related administrative costs. Article 10a of Regulation No 1150/2000 stipulates the mechanism for the adjustment. Under this item Denmark, Ireland and United Kingdom have been reimbursed.
Table 41 gives details of the amounts entered for each Member State in 2010.
CO O
5. Definitive calculation of the financing of the UK correction (2006)
In addition to the definitive calculation of the amount of the correction for the United Kingdom, the definitive financing arrangements are also calculated.
The result of this calculation is the difference between what each Member State should have paid (or received in the case of the United Kingdom) for the final amount of the 2006 correction and what the Member State actually paid (received) as a result of the entry in the budget of the correction for 2006 in amending budget no 5/2007.
The budgeted amount totals zero. Nevertheless EUR 9 million outturn in 2010 is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts.
6. Intermediate calculation of financing of UK correction (2008)
Due to the difference between the 2008 UK correction (2nd update) and the amount previously budgeted (in 2009) as well as the result of the entire recalculation of the financing of the whole amount of the 2008 UK correction on the basis of the latest data for 2009, new ς ο amounts have been entered under chapter 36 of the budget. μ=ά=
Similarly to the definitive calculation the budgeted amount totals zero. Nevertheless also EUR 4.2 million outturn in 2010 is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts.
IV. Other revenue
1. Revenue accruing from persons working with the institutions and with other community bodies (Title 4)
Title 4 of revenue, which comprises the taxes on staff salaries and the contributions to the pension scheme, came to 92.2 % of the forecast amount. It also includes the proceeds from the special levy on staff salaries as well as the remnant from the old temporary contribution, totalling EUR 38.2 million.
2. Revenue accruing from the administrative operation of the institutions (Title 5)
The Title 5 outturn totalled EUR 238.8 million. This comprises the proceeds from the sale of movable and immovable property, proceeds from hiring and letting, revenue from investments or loans granted, and bank interest. It also comprises other contributions and refunds connected with the administrative operation of the institutions.
3. Contributions and refunds in connection with Community/EU agreements and programmes (Title 6)
Title 6 "Revenue, contributions and refunds in connection with Community/EU agreements and programmes", totals an amount of EUR 3 500.9 million. The principal source of the revenue was the revenue concerning the EAGF and EAFRD (and in particular the clearance of accounts and irregularities) and the temporary restructuring amount connected to the sugar sector. Another important source of revenue was the financial corrections linked to the structural funds. A substantial part of the title is made of earmarked revenue, which typically gives rise to the entering of additional appropriations in the expenditure side.
4. Interest on late payments and fines (Title 7)
In Title 7 (interest on late payments and fines) a total of EUR 1 407.5 million was collected during the year (EUR 214.3 million in interest on late payments and interest on fines as well as EUR 1 193.2 million in fines).
CO ÎS3
5. Borrowing and lending operations (Title 8)
Title 8 revenue covers interest and repayments of loans granted under the financial protocols. No revenue was registered in 2010.
6. Miscellaneous revenue (Title 9)
Miscellaneous revenue in Title 9 totals EUR 35.7 million.
CO CO
В. CLAIMS
/. Own resources established and still to be recovered
Details by Member State of entitlements established and still to be recovered at the end of the year, concerning traditional own resources (amounts net of collection costs), as well as other outstanding own resources are given in Table 10.
In the field of traditional own resources, the amounts shown in the table are the financial consequences of the inspections carried out by the Commission and the Court of Auditors.
The significant increase in the total own resources to be recovered, compared to 2009, is due to a dispute with a Member State over the 2002-2005 GNI bases to be used for own resources purposes.
II. В account (separate account)
The separate account (B account) was introduced in 1990 under Article 6(2)(b) of Regulation No 1552/89 (now Article 6(3)(b) of Regulation . No 1150/2000, the content of which is still the same). It records traditional own resources which have been established but not yet T~ recovered by the Member States. These amounts are either not guaranteed or are being challenged by the debtors. " ^
Amounts appearing in the separate account from 2004 to 2010 are shown in the table below:
Year
2004 2005 2006 2007 2008 2009 2010
Sugar and Isoglucose levies
gross amounts 100% EUR
million
3,9 12,7 36,7 37,4 37,2 37,8 42,7
% change
225,6 189,0
1,9 - 0,5
1,6 13,0
Customs duties
gross amounts 100% EUR
million
1 901,3 1 868,5 1 759,3 1 739,5 1 642,9 1 634,1 1 670,1
% change
- 1,7 - 5,8 - 1,1 - 5,6 - 0,5
2,2
Total own resources
gross amounts 100% EUR
million
1 905,2 1 881,2 1 796,0 1 776,9 1 680,1 1 671,9 1 712,8
% change
- 1,3 - 4,5 - 1,1 - 5,5 - 0,5
2,5
Annual variation in balances to be
recovered gross amounts 100%
EUR million
- 24,0 - 85,2 - 19,1 - 96,8
- 8,2 40,9
% change on total year n-1
- 1,3 - 4,5 - 1,1 - 5,5 - 0,5
2,5 СЛ
Entitlements in the separate account totalled EUR 1 712.8 million at end-2010, an increase of 2.45% on the amount entered at the end of the previous year. Details of the net amounts by Member State are shown in Table 11.
The amounts established, cancelled and recovered in the separate account from 2004 to 2010, as an absolute figure and as a percentage of the balance at the end of the previous year, are given in the table below.
Amounts established, cancelled and recovered in the separate account (gross amounts = 100%)
Year
2004
2005
2006
2007
2008
2009
2010
Established 100% EUR
million
4 2 5
4 9 5
508
510
5 0 3
396
467
%of total
TOR at 31.12
yearn-1
18%
26%
27%
2 8 %
2 8 %
24%
2 8 %
Cancelled10
100% EUR
million
656
223
4 0 4
270
305
174
205
%of total
TOR at 31.12
year n-1
2 8 %
12%
2 1 %
1 5 %
17%
10%
12%
Recovered 100% EUR
million
255
298
190
248
261
239
226
%of total
TOR at 31.12
yearn-1
1 1 %
16%
10%
14%
1 5 %
14%
14%
CO
(10) Cancelled amounts include corrections and amounts which cannot be made available according to Articles 8 and 17 (2) of Regulation 1150/2000
C. ESTIMATES OF AMOUNTS RECESVABLE
Other potential claims on the Member States for indeterminate amounts have also been recorded in the Commission accounts as 'memorandum items' in accordance with Article 70(1) of the Financial Regulation. They concern traditional own resources, reservations relating to VAT and GNP/GNI and interest on late payments. The VAT and GNP/GNI reservations generally cover a number of years. These 'memorandum item' claims are cancelled and replaced by recovery orders for specific amounts as soon as they have been identified as being certain, of a fixed amount and due.
The number of such 'memorandum item' entries at end-2010 is shown in the following table.
Estimates of amounts receivable entered as 'memorandum items'
Member State
Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom
Total 27 ME
Traditional own resources
2 1 2 4
21 0 1 8 9 19 5 1 0 0 0 1 1 3 0 8 7 0 0 0 4 0 11
108
VAT balances
0 2 8 9 1 9 10 11 1 6 8 6 6 2 2 4 10 6 5 6 14 0 0 0 6 10 9
151
GNP/GNI balances
1 0
2
4
29
Late-payment interest
14 6 6 14 26 2 2 11 22 27 42 2 2 0 0 4 1 6 2 10 22 0 1 1 11 1 15
250
TOTAL
17 9 17 28 49 12 14 32 33 53 56 10 9 3 3 10 13 16 8 25 44 0 2 2 22 12 39
538
Où
I. Traditional own resources
'Memorandum item' estimates of amounts receivable relating to traditional own resources mainly concern points identified during inspections conducted in the Member States by the Commission and the Court of Auditors. Pending either replies from the Member States, or more detailed analysis, an estimate of an amount receivable is made as a 'memorandum item'.
II. Reservations relating to VAT and GNP/GNI own resources
When conducting its controls of VAT and GNP/GNI-based own resources, the Commission sometimes raises "reservations" on certain elements of the bases on which the resources are collected from Member States.
The bases in question are as follows:
> for the VAT resource, the annual statements of the uniform base which is calculated by each Member State in accordance with Council Regulation No 1553/89;
> for the GNP/GNI resource, the statistical aggregates representing gross national product/income for the year at market prices, drawn up by each Member State in accordance with the Community rules laid down in Directive 89/130 and Regulation No 1287/2003.
In entering these reservations the Commission asks the Member States concerned either to apply the relevant Community rules correctly, or to correct the shortcomings or imperfections in its calculation methods, or to clarify certain specific calculations.
Member States are also entitled to enter their own reservations concerning the own resources bases.
A 'memorandum item' entry is made in respect of the reservations entered by the Commission.
CO
1. Réservations relating to VAT at 31.12.2010
At the end of 2010 a total of 156 reservations were still awaiting a solution; i.e. 11 reservations less than the previous year. These reservations relate to very specific aspects of the method used by the Member States when determining the elements and calculating the amounts to be included in the VAT base.
As the table below shows, over the last six years 289 reservations have been entered, either by the Commission, or by the Member States, while 236 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems.
Year
2005 2006 2007 2008 2009 2010
TOTAL
Reservations
notified
46 37 53 39 62 52
289
Reservations
cleared
38 29 35 13 58 63
236
Reservations outstanding at year-end
111 119 137 163 167 156
Ö
2. Réservations relating to GNP/GNI at 31.12.2010
The reservations entered in respect of the GNP/GNI-based resource relate exclusively to problems with the methods used for determining the national accounts. Solving these problems usually requires lengthy and difficult work for national statistical institutes and Eurostat.
Over the last six years 36 reservations have been entered, either by the Commission, or by the Member States, while 66 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems. At the end of 2010, 29 GNP/GNI reservations were still outstanding.
Year
2005 2006 2007 2008 2009 2010
TOTAL
Reservations
notified
11 0 15 10 0 0
36
Reservations
cleared
7 16 17 17 9 0
66
Reservations outstanding at year-end
63 47 45 38 29 29
h-SZ&Įi
III. Late-payment interest
If it is determined that traditional own resources or VAT or GNP/GNI resources may have been made available late, a 'memorandum item' entry is also made concerning the amount receivable of interest pursuant to Article 11 of Regulation No 1150/2000.
Once the principal has been made available, the interest is calculated and requested from the Member States, and the estimates are replaced by recovery orders for the amounts concerned. Details of the payments made by Member States for this item can be found in table 42.
Ю
43
LIST OF TABLES THAT FOLLOW
Table 1 Commission Revenue 2010 at 31 December 2010 Table 2 Commission Revenue 2010 compared with revenue 2009 Table 3 Member States' contributions to financing 2010 budget Table 4 Member States' percentage contributions to financing 2010 budget Table 5 Payment of VAT own resources for 2010 Table 6 Payment for 2010 of VAT own resources balances and adjustments of balances for 1995 to 2009 Table 7 Payment of the additional GNI resource for 2010 Table 8 Payment for 2010 of GNI-based additional resource balances and adjustment of balances for 2002 to 2009 Table 9 Payment of sugar levies for 2010
Table 10 Own resources established and still to be recovered at end-2010 Table 11 Separate account - own resources established and still to be recovered at end-2010 Table 12 Non-capped VAT bases (1995-2009) СЛ Table 13 Gross national product/income bases (2002-2009) Table 14 Adjustments of GNI-based own resources for 2009 to be entered on the first working day of December 2010 Table 15 .Adjustments of GNI-based own resources for 2008 to be entered on the first working day of December 2010 Table 16 Adjustments of GNI-based own resources for 2007 to be entered on the first working day of December 2010 Table 17 Adjustments of GNI-based own resources for 2006 to be entered on the first working day of December 2010 Table 18 Adjustments of GNI-based own resources for 2005 to be entered on the first working day of December 2010 Table 19 Adjustments of GNI-based own resources for 2004 to be entered on the first working day of December 2010 Table 20 Adjustments of GNI-based own resources for 2003 to be entered on the first working day of December 2010 Table 21 Adjustments of GNI-based own resources for 2002 to be entered on the first working day of December 2010 Table 22 Adjustments of VAT own resources for 2009 to be entered on the first working day of December 2010 Table 23 Adjustments of VAT own resources for 2008 to be entered on the first working day of December 2010 Table 24 Adjustments of VAT own resources for 2007 to be entered on the first working day of December 2010
Table 25 Adjustments of VAT own resources for 2006 to be entered on the first working day of December 2010 Table 26 Adjustments of VAT own resources for 2005 to be entered on the first working day of December 2010 Table 27 Adjustments of VAT own resources for 2004 to be entered on the first working day of December 2010 Table 28 Adjustments of VAT own resources for 2003 to be entered on the first working day of December 2010 Table 29 Adjustments of VAT own resources for 2002 to be entered on the first working day of December 2010 Table 30 Adjustments of VAT own resources for 2001 to be entered on the first working day of December 2010 Table 31 Adjustments of VAT own resources for 2000 to be entered on the first working day of December 2010 Table 32 Adjustments of VAT own resources for 1999 to be entered on the first working day of December 2010 Table 33 Adjustments of VAT own resources for 1998 to be entered on the first working day of December 2010 Table 34 Adjustments of VAT own resources for 1997 to be entered on the first working day of December 2010 Table 35 Adjustments of VAT own resources for 1996 to be entered on the first working day of December 2010 Table 36 Adjustments of VAT own resources for 1995 to be entered on the first working day of December 2010
Table 37 Correction of budgetary imbalances granted to the United Elingdom for 2006 pursuant to Article 4 of Decision 2000/597/EC, Euratom
Table 38 Correction of budgetary imbalances granted to the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom
Table 39 Correction of budgetary imbalances granted to the United Kingdom for 2009 pursuant to Article 4 of Decision 2007/436/EC, Euratom
Table 40 Payments for the correction of budgetary imbalances granted to the United Kingdom Table 41 Adjustment for impact of the non-participation of certain Member States in certain policies in the area of freedom,
security and justice Table 42 Late own resources interest recovered in 2010
T A B L E 1
COMMISSION REVENUE 2010 AT 31 DECEMBER 2010
(EUR!
Title
1
3
4
5
6
7
8
9
Chapter
11 12 13 14 15 16
30 30 31 31 32 32 34 35 36
40 to 42
50 to 59
60 to 68
70 to 72
80 to 85
90
H e a d i n g
Own resources -sugar levies -customs duties -own resources accruing from VAT -own resources based on GNI -correction of budgetary imbalances granted to the United Kingdom -gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden
Title 1 - Sub-total
Surpluses, balances and adjustments -surplus available from preceding financial year (20091 -surplus available from preceding financial year (repayment from Ext. Aid Guarantee Fund) -balances and adjustments of balances based on VAT (2009) -balances and adjustments of balances based on VAT (years 1995 to 2008) -balances and adjustments of balances based on GNI (2009) -balances and adjustments of balances based on GNI ¡years 2002 to 2008) -adjustment for impact of non-participation of certain Member States in FSJ policy -definitive calculation of financing of UK correction (2006) -intermediate calculation of financing of UK correction (2008!
Title 3 - Sub-total
Titles 1 + 3 - Sub-total
Revenue accruing from persons working with the institutions
Revenue accruing from the administrative operation of the institutions
Contributions and refunds in connection with EU/Community agreements and programs
Interest on late payments and fines
Borrowing and lending operations
Miscellaneous revenue
Titles 4 to 9 - Sub-total (*)
T O T A L
Revenue forecast in AB 8/2010
(1)
123.400.000 15.595.800.000 13.277.325.100 90.273.463.621
0 0
119.269.988.721
2.253.591.199 p.m. p.m. p.m. p.m. p.m. p.m.
0 0
2.253.591.199
121.523.579.920
919.254.686
66.600.000
30.000.000
123.000.000
p.m.
30.000.000
1.168.854.686
122.692.434.606
Outturn
(2!
145.607.642 15.513.683.187 13.392.516.750 90.947.943.529
-128.002.984 -3.247.773
119.868.500.351
2.253.591.199 0
-1.083.446.216 161.455.983
-366.215.499 485.066.279
-3.693.074 9.028.844 4.205.248
1.459.992.764
121.328.493.115
847.740.736
238.770.472
3.500.945.217
1.407.563.369
0
35.658.396
6.030.678.191
127.359.171.306
Difference
(3! = ( 2 ) - ! 1 )
22.207.642 -82.116.813 115.191.650 674.479.908
-128.002.984 -3.247.773
598.511.630
0 0
-1.083.446.216 161.455.983
-366.215.499 485.066.279
-3.693.074 9.028.844 4.205.248
-793.598.435
-195.086.805
-71.513.950
172.170.472
3.470.945.217
1.284.563.369
0
5.658.396
4.861.823.505
4.666.736.700
Percentage
(4) = ! 2 ) / ( 1 !
118,00% 99,47%
100,87% 100,75% -~~
100,30%
100,00% _ — _ _ -_ _ —
64,79%
99,84%
92,22%
358 ,51%
11669,82%
1144,36%
-
118,86%
515,95%
103,80%
(*) Title 6 includes revenue relating to EFTA - EEA
Τ A B L E 2
COMMISSION REVENUE 2010 COMPARED WITH REVENUE 2009
(EUR)
Title
1
3
4
5
β
7
8
9
Chapter
11
12
13
14
15
16
3 0
30
31
31
32
32
3 4
3 5
36
37
40 to 42
50 to 59
60 to 68
70 to 72
80 to 85
90
H e a d i n g
Own resources
sugar levies customs duties own resources accruing from VAT own resources based on GNI
correction of budgetary imbalances granted to the United Kingdom gross reduction in the annual GNIbased contribution granted to the Netherlands and Sweden
Title 1 Subtotal
Surpluses, balances and adjustments
surplus available from preceding financial year surplus available from preceding financial year (repayment from Ext. Aid Guarantee Fund) balances and adjustments of balances based on VAT (previous year) balances and adjustments of balances based on VAT (1995/1992 to 2008/2007) balances and adjustments of balances based on GNI (previous year) balances and adjustments of balances based on GNI/GNP (2002/1995 to 2008/2007) adjustment for impact of nonparticipation of certain Member States in FSJ policy definitive calculation of financing of UK correction intermediate calculation of financing of UK correction adjustment relating to the implementation of the ORD 2007/436/EC for years 2007 and 2008
Title 3 Subtotal
Titles 1 + 3 Subtotal
Revenue accruing from persons working with the institutions
Contributions and refunds in connection with EU/community agreements and programs
Contributions to EC programmes, repayments etc.
Interest on late payments and fines
Borrowing and lending operations
Miscellaneous revenue
Titles 4 to 9 Subtotal (»)
T O T A L
Revenue forecast
in AB 10/2009 ( 1 !
139.400.000 14.441.100.000
13.668.39Í.900 81.989.065.204
0
0
110.237.957.104
1.796.151.821 p.m.
500.817.000 453.599.000 718.552.000 286.552.000
p.m.
0
p.m. 0
409.735.821
110.647.692.925
895.182.913
82.100.000
368.000.000
757.000.000
p.m.
58.000.000
2.160.282.913
112.807.975.838
Revenue forecast
in AB 8/2010 (2)
123.400.000
15.595.800.000 13.277.325.100 90.273.463.621
0
0
119.269.988.721
2.253.591.199 p.m. p.m. p.m. p.m. p.m.
p.m.
0
0
—
2.253.591.199
121.523.579,920
919.254.686
66.600.000
30.000.000
123.000.000
p.m.
30.000.000
1.168.854.686
122.692.434.606
Outturn 2009
(3)
131.589.897 14.396.633.126
13.742.628.001 82.413.255.470
315.228.369 4.142.308
110.373.020.433
1.796.151.821 0
500.475.800 445.985.719 717.765.577 287.042.796
5.690.588
5.894.916 0
88.684.852
330.078.341
110.703.098.775
780.635.326
258.258.869
4.544.559.619
932.990.432
3.678.264
61.458.200
6.581.580.709
117.284.679.484
Outturn 2010
(4)
145.607.642
15.513.683.187 13.392.516.750 90.947.943.529
128.002.984 3.247.773
119.868.500.351
2.253.591.199 0
1.083.446.216 161.455.983
366.215.499 485.066.279
3.693.074 9.028.844 4.205.248
0
1.459.992.764
121.328.493.115
847.740.736
238.770.472
3.500.945.217
1.407.563.369
0
35.658.396
6.030.678.191
127.359.171.306
Outturn
rate 2009 (5! = (3) /
94,40%
99,69% 100,54% 100,52%
—
100,12%
100,00%
— 99,93% 98,32%
99,89% 100,17%
— — —
80,56%
100,05%
87,20%
314,57%
1234,93%
123,25%
105,96%
304,66%
103,97%
Outturn
rate 2010 (6) = (4) /
118,00%
99,47% 100,87% 100,75%
—
100,50%
100,00%
— — — — — — — ~
64,79%
99,84%
92,22%
358,51%
########
1144,36%
118,86%
515,95%
103,80%
Variation in
outturn (7! = [(4)
10,65%
7,76% 2,55% 10,36%
59,39%
178,40%
8,60%
25,47%
_ 116,48%
136,20% 48,98% 68,99%
164,90% 253,16%
— 100,00%
342,32%
9,60%
8,60%
7,55%
22,96%
50,87%
100,00%
41,98%
8,37%
8,59%
(*) Title 6 includes revenue relating to EFTA EE A
T A B L E 3
MEMBER STATES'CONTRIBUTIONS TO FINANCING 2010 BUDGET
(EUR)
Member /
State /
/ budget
/ line
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Sugar
levies
(*)
(1)
a.167.841
401.391
3.054.231
3.133.866
26.285.281
0
70.308
1.35S.927
27.950.504
30.933.281
3.634.009
0
19.326
781.925
0
1.802.157
0
Θ.800.899
2.976.411
12.811.472
29.293
961.639
13.025
1.162.408
677.708
5.297.200
9.492.858
145.607.642
Customs
duties
1200
(2!
1.483.422.118
42.022.646
186.301.354
303.700.001
3.038.258.359
17.244.849
185.713.965
214.076.434
1.130.128.280
1.376.366.070
1.684.326.081
26.433.524
16.781.847
38.276.924
12.734.501
90.777.096
9.812.108
1.742.430.649
163.622.479
305.001.122
134.196.823
99.894.996
66.642.958
106.097.143
126.350.842
429.028.434
2.504.041.584
15.513.683.187
T r a d i t i o n a l
own resources
(3) = ( 1 + 2 )
1.489.589.959
42.424.037
189.355.585
306.833.867
3.064.543.640
17.244.849
185.643.656
21S.432.3S0
1.158.078.784
1.407.299.351
1.667.960.090
26.433.524
16.762.521
39.058.849
12.734.501
92.579.252
9.812.108
1.749.231.549
16Θ.598.891
317.812.594
134.226.11 θ
100.856.635
66 .629.933
107.259.552
127.028.550
434 .325 .634
2 .513.534.443
15.859.290.829
Total
VAT
own resources
{ * )
(4)
439.183.362
45.994.888
180.893.613
256.857.976
1.686.869.805
19.711.652
193.781.197
293.637.051
760.408.182
2.380.567.027
1.558.905.395
24.895.800
13.678.923
31.621.352
39.283.978
119.436.978
8.087.276
202.335.943
287.055.958
518.257.294
278.272.197
124.070.693
50.117.235
53.371.448
226.693.595
149.508.658
2.629.049.046
12.470.526.517
Total
GNI/GNP
own resources
( * * * )
(5)
2 .661.068.307
247.093.871
1.050.920.973
1.709.793.969
18.694.466.041
98 .881 .603
952.871.381
1.618.080.792
7.807.402.098
14.754.684.069
11.380.350.938
124.247.568
133.824.807
186.323.517
196.508.353
701.880.094
40.353.427
4 .217.112.265
2.130.633.738
2.829.691.309
1.348.801.540
859.198.416
250.795.206
449.823.221
1.255.381.473
2 .770.245.320
12.997.780.215
91.066.794.309
Correction of
budgetary
imblanaoes
(United Kingdom)
(***")
(6)
168.424.887
14.706.630
66.779.387
95.233.580
249.622.280
5.588.255
56.078.077
168.530.175
496.162.735
897.606.221
615.734.338
7.734.739
9.523.802
10.230.681
10.742.640
34.831.349
2.579.064
54.908.472
22.682.344
166.955.735
77.214,849
50.559,938
16.591.804
32.267.619
80.592.277
36.221.951
3 .562.672.720
114.768.892
Gross reduction in the
annual GNIbascd
contribution granted
to the Netherlands and
Sweden
1600
¡7)
23,602.839
2.226.003
9.215.982
15.915.633
167.822.128
885.244
8.634.417
15.595.850
69.432.028
133.383.878
103.115.739
1.132.305
1.173.225
1.772.505
1.854.885
6.170.538
370.693
612.147.160
18.867.213
22.857.540
10.784.513
7.961.952
2.324.155
4.373.165
11.842.488
148.490.505
116.095.014
3.247.773
Adjustment for impact
of nonparticipation oi
certain Member States
in FSJ policies
3400
(8)
1.307.848
129.234
527.689
4 .137.533
9.288.651
51.644
2 .728.823
883.163
3.912.300
7,347.226
5.898.862
63.714
76.429
103.678
101.750
333.542
20.555
2 .119.574
1.039.980
1.219.366
618.288
430 .473
132.497
235.372
656.108
1.315.503
34.420.144
3 .693.074
M e m b e r S t a t e s ' T o t a l
F inanc ing
(91 = 13+4 + 5 + 8 + 7 + 8 )
4.783.177.202
352.574.464
1.497.693.209
2.380.497.491
23.772.612.545
142.363.247
1.394.279.905
2.310.139.391
10,095.396.127
19.580.847.772
15.332.365.360
184.507.650
175.039.707
269.110.581
261.206.087
955.031.750
61.223.122
5.613.560.642
2.626.878.103
3 .656.793.838
1.847.917.503
1.143.078.106
386.590.831
647.330.377
1.702.194.491
3.243.126.560
14.659.365.853
119.074.901.916
* ) see Table 9
" ) see Tables 5 and 6
" * * ) see Tables 7 and 8
* * * ) see Table 40
****) This amount is accounted for by exchange rate differences
Percentage of total financing from GNI (AB 8/2010) = 0 ,9877%
Own resources limit as % of GNI: 1,23 %
119.074.901.916
CO
T A B L E 4
MEMBER STATES' PERCENTAGE CONTRIBUTIONS TO FINANCING 2010 BUDGET
Member
State
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Sugar
levies
(11
4,24
0,28
2,10
2,15
18,05
0,00
-0,05
0,93
19,20
21,24
2,50
0,00
-0,01
0,54
0,00
1,24
0,00
4,67
2,04
8,80
0,02
0,66
-0,01
0,80
0,47
3,64
6,52
100,00
Customs
duties
(2)
9,56
0,27
1,20
1,96
19,58
0,11
1,20
1,38
7,28
8,87
10,73
0,17
0,11
0,25
0,08
0,59
0,06
11,23
1,05
1,97
0,87
0,64
0,43
0,68
0,81
2,77
16,14
100,00
Traditional own
resources
(3)
9,51
0,27
1,21
1,96
19,57
0,11
1,19
1,38
7,40
8,99
10,66
0,17
0,11
0,25
0,08
0,59
0,06
11,17
1,06
2,03
0,86
0,64
0,43
0,68
0,81
2,77
16,05
100,00
Total
VAT
own resources
(4)
3,52
0,37
1,45
2,06
12,72
0,16
1,55
2,35
6,10
19,09
12,50
0,20
0,11
0,25
0,31
0,96
0,06
1,62
2,30
4,16
2,22
0,99
0,40
0,43
1,82
1,20
21,08
100,00
Total
GNI/GNP
own resources
(6)
2,92
0,27
1,15
1,88
20,53
0,11
1,05
1,77
8,35
16,20
12,50
0,14
0,15
0,20
0,22
0,77
0,04
4,63
2,34
2,89
1,48
0,94
0,28
0,49
1,38
3,04
14,27
100,00
Correction of
budgetary
¡mblanaces
(United Kingdom (6)
4,73
0,41
1,87
2,67
7,01
0,16
1,57
4,73
13,93
25,19
17,28
0,22
0,27
0,29
0,30
0,97
0,07
1,54
0,64
4,69
2,17
1,42
0,47
0,91
2,26
1,02
-100,00
-3,22
I ' M
Gross reduction in the annual GNI-based
contribution granted to the Netherlands
and Sweden
(7)
3,10
0,29
1,21
2,09
22,06
0,12
1,14
2,05
9,13
17,63
13,56
0,15
0,15
0,23
0,24
0,81
0,05
-80,48
2,48
3,01
1,42
1,05
0,31
0,57
1,56
-19,62
15,26
-0,43
( * )
Adjustment for impact of non-participation of certain Member
States in FSJ policies
(8)
3,17
0,31
1,28
-10,02
22,50
0,13
-6,61
2,09
9,48
17,80
13,80
0,15
0,19
0,25
0,25
0,81
0,05
5,13
2,52
2,95
1,50
1,04
0,32
0,57
1,59
3,19
-83,37
-8,94
( * )
Member States' Total
Financing
(9Ì
4,02
0,30
1,26
2,00
19,96
0,12
1,17
1,94
8,48
16,44
12,88
0,15
0,15
0,23
0,22
0,80
0,05
4,71
2,21
3,07
1,55
0,96
0,32
0,54
1,43
2,72
12,31
100,00
O
* ! These percentages are accounted for by exchange rate differences
T A B L E 5
PAYMENT OF VAT OWN RESOURCES FOR 2010
( E U R )
Member /
State /
/
/ budget
/ line
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Own resources
accruing from VAT
(at uniform ratel
I201OI
1300
ID
431.826.000
47.289.800
192.799.735
279.421.5Θ3
1.591.451.700
19.381.200
192.087.600
324.634.500
1.171.392.600
2.601.82Θ.800
1.813.767.300
25.190.100
20.313.768
39.432.4Б0
41.264.700
121.352.4S5
8.248.700
257.072.000
288.416.900
508.826.128
239.920.200
135.033.584
51.704.850
75.822.000
232.248.600
147.496.884
2.536.496.854
13.392.516.750
Balances and adjustment
of balances on VAT
(relating to earlier years!
(1995 to 20091
(*)
(21
7.357.382
-1.294.712
-11.908.122
-22.583.587
-4.581.895
330.452
1.693.597
-30.997.449
-410.984.418
-221.259.773
-254.881.905
-294.300
-8.834.845
-7.811.098
-2.000.722
-1.915.479
-159.424
-54.738.057
639.058
9.831.166
36.351.997
-10.962.891
-1.587.615
-22.450.552
-5.555.005
2.011.793
92.552.192
-921.990.233
T O T A L
VAT
own resources
1 * * )
(3) = ( 1+2 ļ
439.183.362
45.994.888
180.893.613
258.857.976
1.586.869.805
19.711.852
193.781.197
.293.637.051
760.408.182
2.380.567.027
1.558.905.395
24.895.800
13.878.923
31.621.352
39.283.978
119.436.976
8.087.276
202.335.943
287.055.958
518.257.294
278.272.197
124.070.693
50.117.235
53.371.448
226.693.595
149.508.658
2.829.049.048
12.470.526.517
( * ) see Table 6
( * · ļ see column 4 of Table 3
T A B L E β
PAYMENT FOR 2010 OF THE VAT OWN RESOURCES BALANCES AND ADJUSTMENTS OF BALANCES FOR 1995 to 2009
(EUR)
Member /
State /
/ budget lino
/ 3103
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Maito
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
2009
(1)
1.411.521
-1.627.864
-11.906.122
-22.563.587
-9.318.309
-547.118
-10.488.750
-22.098.712
-407.552.418
-21 1.236.364
-346.196.792
-462.300
-5.720.611
-7.586.868
-2.440.950
-1.915.246
-254.700
-56.248.812
639.058
1.022.925
9.363.000
-10.962.891
-1.573.215
-20.753.411
-4.942.829
3.997.638
55.416.512
-1.083.446.216
2008
121
0
218.581
0
0
216.136
217.907
555.000
-4.990.500
-4.129.500
0
9.875.413
168.000
101.703
-265.871
117.000
0
4 .500
74.829
0
2.202.046
8.835.000
0
18.500
0
64.481
-156.716
17.561.526
30.686.034
2007
13)
563.337
14.572
0
0
65.005
306.297
2.905.500
-1.711.500
697.600
408.123
6.458.965
0
29.594
0
714.000
-6
17.470
69.564
0
0
8.922.000
0
-30.000
-223.551
175.116
-120.925
16.373.716
34.624.779
Result of the application o f Article 10(4),{5) and (81 of Regulation (EC, Euratom) No 1150/2000 for years:
2006
(4)
612.880
0
0
0
572.224
269.557
3.309.775
-943.244
0
137.741
1.212.0B6
0
0
-145.334
-390.772
-200
27.465
295.269
0
0
9.231.997
0
-900
-7B5.322
521.713
474.874
4.050.144
18.449.952
2005
(5)
1.264.509
0
0
0
2.253.623
0
1.89 1.593
-513.432
0
-10.569.273
8.671.157
0
-802.882
185.976
0
-27
29.622
0
0
386.979
0
0
0
-507.802
-755.340
274.703
61.191
-129.406
2004
(61
1.473.201
0
0
0
654.914
83.810
786.316
-740.061
0
0
-2.217.526
0
-242.649
0
0
0
16.219
0
0
6.019.217
0
0
0
-180.467
-612.263
170.416
0
5.211.136
2003
(7)
843.804
0
0
0
925.448
0
1.397.743
0
0
0
-2.183.642
0
0
0
0
0
0
73.092
0
0
0
0
0
0
-2.775
534.296
89.105
1.677.072
2002
(8)
699.236
0
0
0
224.254
0
1.336.421
0
0
0
1.943.271
0
0
0
0
0
0
0
0
0
0
0
0
0
-3.117
104.559
0
4.304.623
2001
(9)
0
0
0
0
-165.190
0
0
0
0
0
1.946.901
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-220.672
0
1.661.039
2000
(10)
488.874
0
0
0
0
0
0
0
0
0
578.925
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-477.029
0
590.770
1999
(11)
0
0
0
0
0
0
0
0
0
0
769.481
0
0
0
0
0
0
0
0
0
0
0
0
0
0
307.310
0
1.076.791
1998
(12)
0
0
0
0
0
0
0
0
0
0
1.665.431
0
0
0
0
0
0
0
0
0
0
0
0
0
0
208.630
0
1.774.061
1997
(13)
0
0
0
0
0
0
0
0
0
0
4.667.517
0
0
0
0
0
0
0
0
0
0
0
0
0
0
638.239
0
5.305.757
1996
(14)
Q
0
0
0
0
0
0
0
0
0
60.046.907
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-1.222.285
0
58.824.623
1995
(15)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-2.501.247
0
-2.501.247
T O T A L I ■ )
(161= Σ ι ' to 16)
7.367.362
-1.294.712
-1 1.906.122
-22.563.587
-4.581.895
330.452
1.693.597
-30.997.449
-410.984.418
-221.259.773
-254.861.905
-294.300
-6.634.845
-7.811.098
-2.000.722
-1.915.479
-159.424
-54.736.057
639.058
9.631.166
36.361.997
-10.962.891
-1.587.615
-22.450.562
-6.555.005
2.011.793
92.552.192
-921.990.233
( * ) sso column 2 of Tabte 5
T A B L E 7
PAYMENT OF THE ADDITIONAL GNI RESOURCE FOR 2010
EUR]
Member /
State /
/
/ budget
/ line
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Own resources
based on GNI
(at uniform rate)
2010
1400
(1)
2.621.134.499
247.201.341
1.022.419.465
1.767.514.328
18.636.926.600
98.307.876
958.866.432
1.731.945.117
7.710.542.285
14.810.280.668
11.451.174.444
125.744.407
130.292.513
196.839.633
205.985.892
685.590.645
41.166.029
4.358.377.T84
2.095.235.440
2.537.771.911
1.197.638.089
884.685.148
258.101.226
485.647.281
1.315.128.025
2.491.540.468
12.881.886.582
90.947.943.529
Balances and adjustment
of balances on GNI
(relating to earlier years)
(2002 to 2009)
(*)
(2)
39.933.808
-107.670
28.501.508
-57.720.359
57.539.441
573.728
-5.995.051
-115.864.325
-103.140.187
-55.616.599
-70.223.506
-1.496.839
3.532.294
-10.516.116
-9.477.539
16.289.448
-812.602
-141.264.919
35.398.298
91.919.398
151.163.451
-25.486.733
-7.306.020
-35.824.060
-59.746.552
278.704.852
115.893.632
118.850.780
T O T A L
GNI
own resources
(**)
(3)= (1+2)
2.661.068.307
247.093.671
1.050.920.973
1.709.793.969
18.694.466.041
98.881.603
952.871.381
1.616.080.792
7.607.402.098
14.754.664.069
11.380.950,938
124.247.568
133.824.807
186.323.517
196.508.353
701.880.094
40.353.427
4.217.112.265
2.130.633.738
2.629.691.309
1.348.801.540
859.198.416
250.795.206
449.823.221
1.255.381.473
2.770.245.320
12.997.780.215
91.066.794.309
( * ) see Table 8
( * * ) see column 5 of Table 3
T A B L E 8
PAYMENT FOR 2010 OF GNI/GNP ADDITIONAL RESOURCE BALANCES AND ADJUSTMENT OF BALANCES FOR 2002 to 2009
(EUR)
Member /
State /
/ budget
/ lina 3203
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Result of the application of Article 10(6) to (8) of Regulation (EC,
2009
11)
19.954.96S
-1.057.113
4.690.637
-65.289.596
169.414.603
-2.579.648
-49.454.232
-79.427.350
-89.271.518
-99.881.635
-47.440.700
-2.179.735
2.428.970
-9.435.388
-11.509.027
12.069.174
-1.200.905
-198.725.030
-1.846.622
82.968.403
44.146.344
-47.886.357
-7.244.329
-33.316.275
-55.650.420
37.339.610
64.167.669
-366.215.499
2008
(2)
19.389.354
888.498
23.810.871
-6.019.330
-98.S32.065
885.759
2.255.994
-20.285.655
-16.785.815
29.108.421
-30.480.309
682.896
979.552
-1.080.728
475.588
7.236.224
18.292
29.254.755
10.962.912
8.950.994
35.912.986
22.399.625
67.070
-1.311.100
7.908.174
65.022.457
3.684.708
95.400.130
2007
13)
577.156
60.944
0
10.828.685
-15.809.052
1.281.021
12.151.640
-7.157.987
2.917.146
15.156.615
7.697.503
0
123.771
0
2.986.154
-1.131.445
73.066
28.205.356
21.085.009
0
37.314.381
0
-125.469
-1.790.446
1.260.960
41.895.689
37.572.849
195.173.547
2006
14)
12.330
0
0
2.756.471
2.465.954
986.596
12.114.001
-3.452.336
0
0
0
0
0
0
-1.430.254
-473.979
100.522
0
5.196.99S
0
33.789.739
0
-3.293
218.143
-8.846.611
22.593.549
10.468.407
76.496.239
2005
(5)
0
0
0
870
0
0
7.721.677
-2.095.884
0
0
0
0
0
0
0
-1.080.327
120.919
0
0
0
0
0
0
222.066
609.948
42.813.935
0
48.313.205
Euratom) No 1150/2000 for years:
2004
16)
0
0
0
1.864
0
0
3.660.433
-3.445.113
0
0
0
0
0
0
0
-330.200
75".504
0
0
0
0
0
0
153.552
465.368
32.478.484
0
33.059.890
2003
(7)
0
0
0
0
0
0
2.989.857
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-3.114.887
23.654.609
0
23.529.578
2002
18)
0
0
0
6 7 6
0
0
2.565.579
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-2.379.083
12.906.518
0
13.093.690
T O T A L I " )
(9)= Σ ( 1 tO 8)
39.933.80B
-107.670
28.501.508
-57.720.359
57.539.441
573.728
-5.995.051
-115.864.325
-103.140.187
-55.616.599
-70.223.506
-1.496.839
3.532.294
-10.516.116
-9.477.539
16.289.448
-812.602
-141.264.919
35.398.298
91.919.398
151.163.451
-25.486.733
-7.306.020
-35.824.060
-59.746.552
278.704.852
115.893.632
118.850.780
ОТ
( * ) see coiumn 2 of Table 7
T A B L E 9
PAYMENT OF SUGAR LEVIES FOR 2010
(EURI
Member /
State /
/ budge t
/ line
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Production levies related to the marketing year
2005/2006 and previous years
1100
(1)
-433.885
0
-1S8.249
-218.302
-941.536
0
-70.308
-72.391
-303.037
0
-328.684
0
-19.326
-30.343
0
-133.237
0
-443.093
-182.835
-793.934
-26.957
0
-13.025
-154.892
-52.967
2.527.967
-321.952
-2.210.987
Sugar storage levies
1110
(2)
0
0
0
0
0
0
0
0
537.394
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
537.394
Charges levied on non exported C sugar, C isoglucose and C inulin
syrup production and on substituted C sugar and C isoglucose
1130
i3)
0
0
0
0
202.411
0
0
0
20.168.087
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20.370.498
Production charge
1170
(4)
6.601.726
401.391
3.252.460
3.352.167
26.339.173
0
0
1.428.318
7.548.060
30.933.281
3.962.693
0
0
812.268
0
1.934.536
0
7.243.992
3.169.247
13.605.406
56.250
961.638
0
1.317.301
728.991
2.769.233
9.814.810
126.223.022
One-off amounts on additional sugar
quotas and supplementary
isoglucose quotas
1180
15)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Surplus amount
1190
(6)
0
0
0
0
685.233
0
0
0
0
0
0
0
0
0
0
797
0
0
0
0
0
1
0
0
1.685
0
0
687.715
TOTAL
sugar
levies
1")
!7) = (1+2 + 3 + 4 + 5+6 l
6.167.841
401.391
3.054.231
3.133.866
26.285.281
0
-70.308
1.355.927
27.950.504
30.933.281
3.634.009
0
-19.326
781.925
0
1.802.157
0
6.800.899
2.976.411
12.811.472
29.293
961.639
-13.025
1.162.408
677.708
5.297.200
9.492.858
145.607.642
( * ) see column 1 of Table 3
T A B L E 10
Member
State
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal'
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END 2010
(EUR i
Sugar
( 1 !
Customs
duties
(2)
2.809.608
0
21
1.747.385
398.693
0
0
48.588
4.615.310
411.647
31.214.194
0
97.534 0 0 0 0
125.285
49.155
0 ι
15.385.560 0 0 0
9.704.853
-2.887.760
19.316.132
TOR
A account
TOTAL
(31 = 11+2)
83.036.204
2.809.608
0
21
1.747.385
398.693 0 0
48,588
4.615.310
411.647
31.214.194
0
97.534 0 O 0 0
125.285
49.155
0
15.385.560
0
0
0
9.704.853
-2.887.760
19.316.132
VAT
and
VAT balances
(4)
83.036.204
.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
41.936.029
0
0
0
0
0
0
GNI
and
GNI/GNP balances
(5)
41.936.029
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
122.329.090
0
0
0
0
0
0
TOTAL
Own
resources
to be recovered (6! = (4 + 5!
122.329.090
2.809.608
0
21
1.747.385
398.693
0
0
48.588
4.615.310
411.647
31.214.194
0
97.534
0
0
0
0
125.285
49.155
0
179.650.678
0
0
0
9.704.853
-2.887.760
19.316.132
247.301.322
CD
(1) The outstanding VAT/GNI balances relate to years 2002-2005
T A B L E 11
SEPARATE ACCOUNT: OWN RESOURCES ESTABLISHED AND STILL TO BE RECOVERED AT END 2010
(EUR)
Member
State
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
EUR 27
Sugar
levies
(1)
0
0
0
0
24.392.804
0
0
0
6.706.324
0
758.934
0
0
0
0
0
0
0
0
0
179.154
0
0
0
0
0
0
32.037.216
Customs
duties
(2)
86.285.763
1.407.780
9.981.033
21.466.987
225.315.006
303.187
1.754.559
50.450.347
105.711.454
60.650.047
390.683.228
1.431.143
1.798.755
1.511.680
17.750
9.446.967
268.118
46.658.201
113.279.028
8.959.384
22.019.533
5.908.457
1.590.244
1.433.391
3.375.480
2.401.297
78.449.145
1.252.557.964
TOTAL
(3)= (1+2)
86.285.763
1.407.780
9.981.033
21.466.987
249.707.810
303.187
1.754.559
50.450.347
112.417.778
60.650.047
391.442.162
1.431.143
1.798.755
1.511.680
17.750
9.446.967
268.118
46.658.201
113.279.028
8.959.384
22.198.687
5.908.457
1.590.244
1.433.391
3.375.480
2.401.297
78.449.145
1.284.595.180
T A B L E 12
NON-CAPPED VAT BASES (1995-2009)
iin billions of national currency units)
Member
State
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
VAT
base
year
2009
(1)
141,91
31,96
1.589,29
672,79
1.048,09
106,S6
68,20
110,29
378,27
827,62
551,29
14,05
4,15
39,89
19,44
####### 4,15
226,82
123,44
618,26
82,78
183,17
17,19
20,71
77,29
1.387,92
705,37
VAT
base
year
2008
(2)
140,19
37,51
1.609,38
709,02
1.040,81
120,39
87,51
122,55
532,23
901,51
602,07
16,35
7,21
57,52
19,94
####### 4,14
279,37
123,63
672,26
98,83
218,21
18,89
24,63
78,19
1.382,69
708,20
VAT
base
year
2007
(3)
139,78
32,65
1.619,84
714,26
1.018,56
131,85
93,54
121,46
622,60
910,90
657,16
13,80
7,46
48,26
18,29
####### 3,85
273,11
117,76
640,04
95,20
163,88
17,58
23,97
75,06
1.314,86
695,32|
VAT
base
year
2006
(4)
133,58
1.857,43
680,02
1.021,48
111,53
86,82
110,03
608,38
882,03
603,27
11,94
5,64
38,57
15,78
####### 3,82
258,63
114,22
557,36
91,18
16,55
22,42
73,20
1.235,37
648,28
VAT
base
year
2005
(5)
126,85
1.612,02
616,64
959,41
89,49
77,74
98,14
544,77
824,55
551,12
10,69
4,06
30,67
12,19
8.722,67
3,64
246,90
109,04
486,39
90,70
15,81
21,28
67,78
1.164,69
615,70
VAT
base
year
2004'
(6)
119,28
1.068,86
563,70
943,62
46,50
68,77
98,20 j
485,29
783,84
528,37
6,20
1,97
16,80
16,25
5.594,59
2,14
229,37
101,69
296,18
82,20
9,17
11,65
64,39
1.094,35
602,32
VAT
base
year
2003
(7)
108,97
529,53
939,90
62,42
91,69
437,87
731,64
567,79
14,53
222,37
91,25
78,13
62,50
1.051,70
560,81
VAT
base
year
2002
(8)
107,29
521,58
944,96
59,04
88,16
394,01
714,75
503,03
13,01
216,22
99,65
81,01
57,97
1.014,12
516,11
VAT
base
year
2001
(9)
103,64
560,01
952,14
54,26
72,10
369,74
702,49
452,38
12,67
207,40
97,77
76,88
55,85
938,58
492,411
VAT
base
year
2000
(10)
106,22
538,61
965,88
49,53
68,55
352,20
704,79
487,89
11,75
199,78
96,94
75,34
53,80
916,66
471,21
VAT
base
year
1999
(11)
97,19
461,87
944,81
41,61
61,57
322,23
651,93
433,40
10,83
182,69
95,16
67,91
50,86
862,93
441,43
VAT
base
year
1998
(12)
90,61
450,33
902,92
36,19
55,78
268,94
610,60
405,79
9,29
170,05
90,20
62,42
47,36
815,02
412,35
VAT
base
year
1997
(13)
87,70
423,59
904,55
31,39
50,84
234,56
593,91
384,32
8,60
157,38
87,00
56,02
43,72
788,01
391,88
VAT
base
year
1996
(14)
83,22
402,42
893,97
27,04
44,24
210,66
564,41
360,48
8,75
148,18
90,39
49,37
40,45
802,68
370,92
VAT
base
year
1995
(15)
80,62
385,62
890,76
25,43
39,23
196,99
563,31
365,24
7,76
139,87
80,44
47,03
38,34
686,44
348,08
c 3 3 n
EUR
BGN
CZK
DKK
EUR
EEK
EUR
EUR
EUR
EUR
EUR
EUR
LVL
LTL
EUR
HUF
EUR
EUR
EUR
PLN
EUR
RON
EUR
EUR
EUR
SEK
GBP
oo
( D A reduction of one third has been applied to the VAT bases of 10 Member States to take account of the fact that the Accession Treaty took effect on 1 May 2004.
T A B L E 13
GROSS NATIONAL PRODUCT/INCOME BASES (2002-2009)
(in biliions of national currency units)
Member
State
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
GNI
base
year
2009
(1)
339,51
66,62
3.391,52
1.691,02
2.411,31
209,77
132,31
224,08
1.015,62
1.907,32
1.479,41
16,54
14,08
92,93
26,41
24.294,48
6,34
550,24
269,97
1.281,25
160,61
479,89
34,40
61,10
170,32
3.148,81
1.408,54
GNI
base
year
2008
121
346,19
65,35
3.490,97
1.743,71
2.499,29
234,75
153,96
225,42
1.044,63
1.947,29
1.522,74
18,11
15,96
107,05
29,35
24.666,92
5,48
576,16
276,76
1.231,58
162,91
495,96
35,83
64,39
183,77
3.303,82
1.448,74
GNI
base
year
2007
I3)
333,70
66,28
3.251,22
1.696,92
2.460,86
226,96
162,09
216,66
1.015,20
1.898,43
1.518,31
14,94
14,21
94:17
29,87
23.184185
5,24
573,13
266,09
1.119,72
160,48
398,76
33,43
58,80
178,28
3.179,24
1.398,93
GNI
base
year
2008
(4Ì
317,74
3.033,50
1.649,33
2.346,44
198,18
153,81
202,84
967,03
1.809,37
1.466,46
13,87
10,78
80,57
25,56
22.050,56
4,87
547,86
261,82
1.021,33
153,29
30,38
52,60
165,98
2.963,02
1.312,38
GNI
base
year
2005
(51
302,70
2.822,49
1.554,80
2.239,13
186,64
138,40
189,84
886,81
1.725,41
1.411,27
12,77
8,91
70,54
25,76
20.413,56
4,54
510,14
239,23
952,80
149,75
28,28
47,18
157,07
2.772,58
1.263,89
GNI
base
year
20041
(6)
292,58
1.758,38
1.469,04
2.201,97
95,08
126,68
182,52
821,10
1.861,40
1.370,91
7,98
4,83
40,71
23,78
12.961,21
2,94
498,74
229,25
591,54
145,72
17,67
28,43
152,45
2.842,56
1.200,26
GNI
base
year
2003
(71
278,78
1.377,72
2.119,30
118,77
170,17
766,28
1.593,03
1.314,01
19,80
477,28
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TABLE 20
Adjustments of GNI-based own resources for 2003 to be entered on the first working day of December 2010
2003/2010
lember states
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom
initial base
(a)
278.761.000.000 1.377.719.000.000 2.119.300.000.000
118.222.000.000 170.174.000.000 766.280.000.000
1.593.033.000.000 1.314.013.000.000
19.803.000.000 477.275.000.000 219.425.000.000 135.450.000.000 143.954.000.000
2.519.714.000.000 1.137.214.000.000
Corrections
grouped
(b)
0 0 0
550.000.000 0 0 0 0 0 0 0
4.835.000.000 -573.000.000
40.122.000.000 0
Individual
(c)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Final base
(d) = (a) + (b) + (c)
278.761.000.000 1.377.719.000.000 2.119.300.000.000
118.772.000.000 170,174.000.000 766.280.000.000
1.593.033.000.000 1.314.013.000.000
19.803.000.000 477.275.000.000 219.425.000.000 140.285.000.000 143.381.000.000
2.559.836.000.000 1.137.214.000.000
Mult ipl ied by GNI rate
AB 7/2003
0,543610290219883 (1) (e)
1.515.373.481 7.489.422.254
11.520.732.881 645.656.814 925.083.375
4.165.576.932 8.659.891.315 7.143.109.883
107.651.146 2.594.516.013 1.192.816.879
762.603.696 779.433.870
13.915.531.909 6.182.012.326
Minus payments and balances up t o :
1/12/2010
If)
1.515.373.481 7.489.422.254
11.520.732.881 642.666.957 925.083.375
4.165.576.932 8.659.891.315 7.143.109.883
107.651.146 2.594.516.013 1.192.816.879
736.320.138 782.548.757
13.697.424.588 6.182.012.326
Balance
(g) = (e) - tf)
0 0 0
2.989.857 0 0 0 0 0 0 0
26.283.558 -3.114.887
218.107.321 0
Minus payments
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corrections
(h>
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustments t o be entered
(i) = (g) - (h)
0 0 0
2.989.857 0 0 0 0 0 0 0
26.283.558 -3.114.887
218.107.321 0
o c ro n
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
σζ
( 1 ) Rate = ( 50 922 715 846 + 147 920 000) / 93 947 147 000 = 0,543610290219883 %
TABLE 21
Adjustments of GNI-based own resources for 2002 to be entered on the first working day of December 2010
2002/2010
lember states
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom
initial base
(a)
269.857.000.000 1.341.625.000.000 2.092.760.000.000
106.891.000.000 156.010.000.000 710.690.000.000
1.540.976.000.000 1.273.963.000.000
19.691.000.000 463.802.000.000 214.457.000.000 131.232.000.000 143.165.000.000
2.395.380.000.000 1.074.510.000.000
Corrections
grouped
(b)
0 1.000.000
0 509.000.000
0 0 0 0 0 0 0
5.198.000.000 -472.000.000
23.610.000.000 0
individual
(C)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Final base
(d) = (a) + (b) + t o
269.857.000.000 1.341.626.000.000 2.092.760.000.000
107.400.000.000 156.010.000.000 710.690.000.000
1.540.976.000.000 1.273.963.000.000
19.691.000.000 463.802.000.000 214.457.000.000 136.430.000.000 142.693.000.000
2.418.990.000.000 1.074.510.000.000
Multipl ied by GNP rate
SAB 6/2002
0,504042980237248 (1) (e)
1.360.195.265 6.762.371.674
10.548.409.873 541.342.161 786.357.453
3.582.183.056 7.767.181.355 6.421.321.072
99.251.103 2.337.761.423 1.080.955.454
687.665.838 719.234.050
12.192.749.288 5.415.992.227
Minus payments and balances up t o :
1/12/2010
if)
1.360.195.265 6.762.366.634
10.548.409.873 538.776.582 786.357.453
3.582.183.056 7.767.181.355 6.421.321.072
99.251.103 2.337.761.423 1.080.955.454
661.465.684 721.613.133
12.073.744.740 5.415.992.227
Balance
(g) = (e) - <f>
0 5.040
0 2.565.579
0 0 0 0 0 0 0
26.200.154 -2.379.083
119.004.548 0
Minus payments
of individual
corrections
(h)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustments t o be entered
(i) = (g) - (hi
0 5.040
0 2.565.579
0 0 0 0 0 0 0
26.200.154 -2.379.083
119.004.548 0
o c —ι - t 3 O
EUR DKK EUR HUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
«Vf
; 1 } Rate = { 45 928 993 668 + 170 490 000) / 91 459 430 000 = 0,504042980237248 %
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TABLE 28
Adjustments of VAT own resources for 2003 to be entered on the first working day of December 2010
2003/2010
Member States
Belgium Denmark Germany Ireland (1) Greece (1) Spain (1) France Italy Luxembourg (1) Netherlands Austria Portugal (1) Finland Sweden United Kingdom
Initial base
(a)
108.805.459.889 529.527.323.397 939.682.419.744
59.111.000.000 85.087.000.000
383.140.000.000 731.636.248.489 567.554.592.178
9.901.500.000 222.351.362.700 91.252.285.626 67.725.000.000 62.498.865.122
1.050:706.815.631 560.790.258.603
Corrections
grouped
(b)
166.014.820 0 0
275.000.000 0 0 0
-429.622.181 0
14.380.596 0
2.417.500.000 -546.055
558.550.887 15.259.000
individual
(C)
0 0
214.578.3Θ9 0 0 0 0
661.041.849 0 0 0 0 0
433.382.360 0
Final base
(d) = (a) + (b) + to
108.971.474.709 529.527.323.397 939.896.998.113 59.386.000.000 85.087.000.000
383.140.000.000 731.636.248.489 567.786.011.846
9.901.500.000 222.365.743.296 91.252.285.626 70.142.500.000 62.498.319.067
1.051.698.748.878 560.805.517.603
viultiplied by VAT rate AB 7/2003
0,50827033713000
(e)
553.869.682 2.691.430.312 4.777.217.641
301.841.422 432.471.982
1.947.386.970 3.718.690.027 2.885.887.877
50.326.387 1.130.219.113
463.808.300 356.513.521 317.660.417
5.345.472.777 2.850.408.095
Minus payments and balances up t o
1/12/2010
(f)
553.025.878 2.691.430.312 4.776.127.003
300.443.679 432.471.982
1.947.386.970 3.718.690.027 2.884.711.639
50.326.387 1.130.146.021
463.808.300 344.226.086 317.663.192
5.340.431.074 2.850.330.538
Į Balance
(g) = (e) - if)
843.804 0
1.090.638 1.397.743
0 0 0
1.176.238 0
73.092 0
12.287.435 -2.775
5.041.702 77.557
Minus payments
of individual
corrections
(h)
0 0
1.090.638 0 0 0 0
3.359.880 0 0 0 0 0
2.202.754 0
Adjustments :o be entered
(i) = (g) - (h)
843.804 0 0
1.397.743 0 0 0
-2.183.642 0
73.092 0
12.287.435 -2.775
2.838.948 77.557
o c —s
3 Ci
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
<ï
(1) Base capped at 50% GNI
TABLE 29
Adjustments of VAT own resources for 2002 to be entered on the first working day of December 2010
2002/2010
Member states
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom
(1) (1) (1)
(1)
(1)
init ial base
(a)
107.157.570.803 521.581.625.371 944.890.093.783 53.445.500.000 78.005.000.000
355.345.000.000 714.752.781.022 502.664.287.838
9.845.500.000 216.222.390.864
99.645.127.758 65.616.000.000 57.973.656.562
1.013.919.353.310 516.110.411.068
Corrections
g rouped
(b)
133.158.298 0 0
254.500.000 0 0 0
370.064.780 0 0 0
2.599.000.000 (593.597)
(213.298.192) 0
individual
(Ö
0 0
74.163.261 0 0 0 0 0 0 0 0 0 0
418.800.425 0
Final base
(d) = (a) + (b) + (c)
107.290.729.101 521.581.625.371 944.964.257.044 53.700.000.000 78.005.000.000
355.345.000.000 714.752.781.022 503.034.352.618
9.845.500.000 216.222.390.864
99.645.127.758 68.215.000.000 57.973.062.965
1.014.124.855.543 516.110.411.068
i/iultipiied by V A T rate SAB 6/2002
0,52511632089492
(e)
563.401.129 2.738.910.242 4.962.161.540
281.987.464 409.616.986
1.865.974.590 3.753.283.507 2.641.515.485
51.700.327 1.135.419.064
523.252.829 358.208.098 304.426.015
5.325.335.131 2.710.180.002
Minus payments and balances up to
1/12/2010
(f)
562.701.893 2.738.910.242 4.961.772.097
280.651.043 409.616.986
1.865.974.590 3.753.283.507 2.639.572.215
51.700.327 1.135.419.064
523.252.829 344.560.325 304.429.132
5.324.256.005 2.710.180.002
Balance
(g) = (e) - (f)
699.236 0
389.443 1.336.421
0 0 0
1.943.271 0 0 0
13.647.773 (3.117)
1.079.126 0
Minus payments
o f individual
correct ions
(h)
0 0
389.443 0 0 0 0 0 0 0 0 0 0
2.199.189 0
Adjustments :o be entered
(i) = (g) - (h)
699.236 0 0
1.336.421 0 0 0
1.943.271 0 0 0
13.647.773 (3.117)
(1.120.064) 0
o —ţ —í m r> -c
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
(1) Base capped at 50% GN I
TABLE 30
Adjustments of VAT own resources for 2001 to be entered on the first working day of December 2010
2001/2010
Member States
Belgium
Denmark
Germany
Ireland
Greece
Spain
France
Italy
Luxembourg
Netherlands
Austria
Portugal
Finland
Sweden
United Kingdom
(1)
(1)
(1)
(1)
(1)
(1)
Init ial base
(a)
103.641.129,229
560.009.904.881
952.142.377.703
51.705.000.000
70.344.500.000
321.962.500.000
702.490.486.275
452.115.561.561
9.972.500.000
207.399.781.605
97.774.276.539
59.568.000.000
55.854.944.454
938.830.452.878
486.281.500.000
Correct ions
g r o u p e d
(b)
0
0
0
0
0
0
0
260.135.316
0
0
0
0
0
657.710.411
0
indiv idual
(C)
0
0
0
0
0
0
0
0
0
0
0
0
0
407.140.343
0
Final base
d) = (a) + (b) + cc
103.641.129.229
560.009.904.881
952.142.377.703
51.705.000.000
70.344.500.000
321.962.500.000
702.490.486.275
452.375.696.877
9.972.500.000
207.399.781.605
97.774.276.539
59.568.000.000
55.854.944.454
938.579.882.810
486.281.500.000
Mult ipl ied by VAT rate
SAB 4/2001
0 ,74841853297636
(e)
775.669.419
4.191.217.915
7.126.010.015
386.969.802
526.471.275
2.409.627.019
5.257.568.992
3.385.663.554
74.636.038
1.552.218.403
731.760.806
445.817.952
418.028.756
7.024.505.790
3.639.420.868
| Minus payments
and balances up t o
1/12/2010
(f)
775.669.419
4.191.217.915
7.126.010.015
386.969.802
526.471.275
2.409.627.019
5.257.568.992
3.383.716.653
74.636.038
1.552.218.403
731.760.806
445.817.952
418.028.756
7.026.381.103
3.639.420.868
| Balance
(g) = (e) (f)
0
0
0
0
0
0
0
1.946.901
0
0
0
0
0
1.875.313
0
Minus
payments
o f
ind iv idual
cor rect ions
(h)
0
0
0
0
0
0
0
0
0
0
0
0
0
3.047.114
0
Ad jus tments
:o be en te red
(i) = (g) (h)
0
0
0
0
0
0
0
1.946.901
0
0
0
0
0
4.922.427
0
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TABLE 32
Adjustments of VAT own resources for 1999 to be entered on the first working day of December 2010
1999/2010
Member States
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdon
(1) d ) (1)
(1) (1)
(1)
d )
Init ial base
(a)
97.186.620.839 461.874.896.908 944.814.884.731 41.438.000.000 60.891.000.000
272.873.000.000 651.933.884.178 433.306.746.736
9.587.000.000 182.067.500.000 95.156.319.747 51.757.000.000 50.862.438.983
862.597.662.984 438.732.000.000
Correct ions
g r o u p e d
(b)
0 0 0 0 0 0 0
88.667.349 0 0 0 0 0
149.864.712 0
ind iv idual
ÍC)
0 0 0 0 0 0 0 0 0 0 0 0 0
186.395.328 0
Final base
d) = (a) + (b) + (c
97.186.620.839 461.874.896.908 944.814.884.731 41.438.000.000 60.891.000.000
272.873.000.000 651.933'.884.178 433.395.414.085
9.587.000.000 182.067.500.000 95.156.319.747 51.757.000.000 50.862.438.983
862.933.923.024 438.732.p00.000
Vluit ipl ied by VAT rate SAB 5/1999
0,86782909754715
(e)
843.413.775 4.008.284.750 8.199.378.488
359.611.021 528.429.816
2.368.071.293 5.657.671.944 3.761.131.511
83.198.776 1.580.034.742
825.794.231 449.162.306 441.399.045
7.488.791.677 3.807.443.956
| Minus paymen ts and balances up t o
' 1/12/2010
(f)
843.413.775 4.008.284.750 8.199.378.488
359.611.021 528.429.816
2.368.071.293 5.657.671.944 3.760.362.030
83.198.776 1.580.034.742
825.794.231 449.162.306 441.399.045
7.485.873.514 3.807.443.956
Balance
(g) = (e) - (f)
0 0 0 0 0 0 0
769.481 0 0 0 0 0
2.918.162 0
Minus paymen ts
o f ind iv idua l
cor rec t ions
(h)
0 0 0 0 0 0 0 0 0 0 0 0 0
1.617.593 0
Ad jus tments :o be en te red
(i) = (g) - (h)
0 0 0 0 0 0 Ό
769.481 0 0 0 0 0
1.300.570 0
o —s Φ гз o
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
«4J
00
(1) Base capped at 50% GNP
TABLE 33
Adjustments of VAT own resources for 1998 to be entered on the first working day of December 2010
1998/2010
/lember States
Belgium Denmark Germany Ireland (1) Greece Spain (1) France Italy Luxembourg (2) Netherlands Austria Portugal (1) Finland Sweden United Kingdor
initial base
(a)
90.605.099.513 450.326.235.005 902.915.070.042
35.034.000.000 55.781.983.412
255.419.000.000 610.604.917.628 405.619.913.694
8.923.980.000 170.051.773.092 90.195.408.000 48.717.000.000 47.357.454.393
814.817.211.464 412.353.564.171
Corrections
grouped
(b)
0 0 0 0 0 0 0
165.247.551 0 0 0 0 0
203.063.563 0
individual
(c)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Final base
d) = (a) + (b) + (c
90.605.099.513 450.326.235.005 902.915.070.042
35.034.000.000 55.781.983.412
255.419.000.000 610.604.917.628 405.785.161.245
8.923.980.000 170.051.773.092 90.195.408.000 48.717.000.000 47.357.454.393
815.020.275.027 412.353.564.171
Mult ipl ied by VAT rate SAB 1/1998
0,94732466446046
(e)
858.324.455 4.266.051.495 8.553.537.158
331.885.723 528.436.487
2.419.647.185 5.784.410.987 3.844.102.917
84.539.064 1.610.942.389
854.443.346 461.508.157 448.628.846
7.720.888.086 3.906.327.018
Minus payments and balances up to
1/12/2010
(f)
858.324.455 4.266.051.495 8.553.537.158
331.885.723 528.436.487
2.419.647.185 5.784.410.987 3.842.537.486
84.539.064 1.610.942.389
854.443.346 461.508.157 448.628.846
7.718.964.414 3.906.327.018
Balance
(g) = (e) - (f)
0 0 0 0 0 0 0
1.565.431 0 0 0 0 0
1.923.671 0
Minus payments
of individual
corrections
(h)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustments :o be entered
(i) = (g) - (h)
0 0 0 0 0 0 0
1.565.431 0 0 0 0 0
1.923.671 0
n " I Φ D O <
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
CO
(1) Base capped at 50% GNP (2) Base capped at 51% GNP
TABLE 34
Adjustments of VAT own resources for 1997 to be entered on the first working day of December 2010
1997/2010
Member states
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdorr
(1)
(2)
(1)
Init ial base
(a)
87.695.442.446 423.591.030.034 904.545.026.181 29.998.500.000 50.842.269.428
234.560.990.972 593.912.576.127 383.884.307.683
8.415.680.000 157.380.621.300 87.003.411.329 45.039.500.000 43.722.609.666
787.460.547.247 391.878.677.370
cor rec t ions
g rouped
(b)
0 0 0 0 0 0 0
439.715.680 0 0 0 0 0
554.400.873 0
indiv idual
(C)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Final base
d) = (a) + (b) + (c
87.695.442.446 423.591.030.034 904.545.026.181 29.998.500.000 50.842.269.428
234.560.990.972 593.912.576.127 384.324.023.364
8.415.68p.000 157.380.621.300 87.003.411.329 45.039.500.000 43.722.609.666
788.014.948.120 391.878.677.370
Vlult ipl ied by VAT rate SAB 1/1997
1,06148533289418
(e)
930.874.259 4.496.356.655 9.601.612.782
* 318.429.678 539.683.233
2.489.830.516 6.304.294.886 4.079.543.139
89.331.209 1.670.572.212
923.528.450 478.087.687 464.109.089
8.364.663.095 4.159.734.683
Minus payments and balances up t o
I
1/12/2010
(f)
930.874.259 4.496.356.655 9.601.612.782
318.429.678 539.683.233
2.489.830.516 6.304.294.886 4.074.875.621
89.331.209 1.670.572.212
923.528.450 478.087.687 464.109.089
8.358.778.211 4.159.734.683
Balance
(g) = (e) - (f)
0 0 0 0 0 0 0
4.667.517 0 0 0 0 0
5.884.884 0
Minus payments
o f individual
correct ions
(h)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustments t o be en te red
(i) = (g) - (h)
0 0 0 0 0 0 0
4.667.517 0 0 0 0 0
5.884.884 0
o c —ī
CD
a
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
oo
(1) Base capped at 50% GNP (2) Base capped at 52% GNP
TABLE 35
Adjustments of VAT own resources for 1996 to be entered on the first working day of December 2010
1996/2010
Member states
Belgium Denmark Germany Ireland Greece Spain France Italy Luxembourg Netherlands Austria Portugal Finland Sweden United Kingdom
(1)
(2)
(1)
init ial base
(a)
83.215.060.460 402.417.356.800 893.971.903.291
26.367.000.000 44.236.122.290
210.664.448.171 564.414.135.551 355.097.647.819
7.796.300.000 148.180.683.670 90.394.887.360 42.199.000.000 40.453.066.602
803.692.648.192 370.918.726.525
Corrections
g rouped
(b)
0 0 0 0 0 0 0
5.383.058.161 0 0 0 0 0
(1.010.334.940) 0
individual
(c)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Final base
d) = (a) + (b) + (c
83.215.060.460 402.417.356.800 893.971.903.291
26.367.000.000 44.236.122.290
210.664.448.171 564.414.135.551 360.480.705.980
7.796.300.000 148.180.683.670 90.394.887.360 42.199.000.000 40.453.066.602
802.682.313.252 370.918.726.5,25
Multiplied by VAT rate SAB 1/1996
1,11547944828368
(e)
928.246.897 4.488.882.911 9.972.072.855
294.118.466 493.444.853
2.349.918.624 6.295.923.685 4.021.088.190
86.966.124 1.652.925.073 1.008.336.391
470.721.172 451.245.644
8.953.756.239 4.137.522.164
Minus payments and balances up to
1/12/2010
(f)
928.246.897 4.488.882.911 9.972.072.855
294.118.466 493.444.853
2.349.918.624 6.295.923.685 3.961.041.283
86.966.124 1.652.925.073 1.008.336.391
470.721.172 451.245.644
8.965.026.318 4.137.522.164
Balance
(g) = (e) - (f )
0 0 0 0 0 0 0
60.046.907 0 0 0 0 0
(11.270.079) 0
Minus payments
o f ind iv idual
correct ions
(h)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjustments :o be entered
(i) = (g) - (h)
0 0 0 0 0 0 0
60.046.907 0 0 0 0 0
(11.270.079) 0
O c φ o "*c
EUR DKK EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR SEK GBP
(1) Base capped at 50% GNP (2) Base capped at 53% GNP
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TABLE 37 Correction of budgetary imbalances granted to the United Kingdom for the year 2006
pursuant to article 4 of Council Decision 2000/597/EC, Euratom (chapter 35)
(D (2) (3) (4) (5) (6) (7) (8) (9)
(10) (11)
UK share of total uncapped VAT base UK share of PAE-adjusted total allocated expenditure = (1)-(2) Total allocated expenditure Pre-accession expenditure (PAE)1
PAE-adjusted total allocated expenditure = (4) - (5) UK correction original amount = (3) x (6) x 0.66 UK advantage1
Core UK correction = (7) - (8) Traditional Own Resources (TOR) windfall gains 2
UK correction = (9)-(10)
17,2771% 8,6928% 8,5843%
97 195 051 529 1 837 296 087
95 357 755 442 5 402 613 496
26 640 660 5 375 972 836
-9 196 589 5 385169 425
Amounts are in euro, percentages are rounded.
1 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.
CO
These windfall gains correspond to the net gains of the United Kingdom resulting from the increase - from 10% to 25% as of 01.01.2001 - in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TORI.
Note: The difference of € 53 800 452 between the definitive amount of the 2006 UK correction (€ 5 385 169 425, as calculated above) and the previously budgeted amount of the 2006 UK correction (€ 5 331 368 973, entered in the AB 5/2007) is financed in chapter 35 of the AB 4/2010. 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 35 of the AB 4/2010. This 'indirect effect' corresponds to a payment of € 7 018 133 from the United Kingdom, so that the total amount entered in chapter 35 of the AB 4/2010 is a payment of € 46 782 319 from the United Kingdom (= · €53 800 452+ €7 018 133).
T A B L E 38
Correction of budgetary imbalances for the United Kingdom for the year 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 3 6)
(1) (2) (3) (4) (5) (5a) (5b) (6) (7) (8) (9) (10) (11)
1. United Kingdom's share (in %) of total uncapped VAT base 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 3.(1)-(2) 4. Total allocated expenditure 5. Enlargement related expenditure^ (5a + 5b) 5a.Pre-accession expenditure 5b.Expenditure related to Art 4(1 )(g) 6. Enlargement-adjusted total allocated expenditure = (4) - (5) 7. United Kingdom's correction original amount = (3) x (6) x 0.66 8. United Kingdom's advantage2
9. Core United Kingdom's correction = (7) - (8) 10. Windfall gains deriving from traditional own resources (TOR) 3
11. Correction for the United Kingdom = (9) - (10)
15,7045% 7,3387% 8,3658%
105 538 033 501 5 908 600 354 3 014 323 610 2 894 276 744
99 629 433 147 5 500 964 647
289 477 443 5 211 487 204
-42 810 700 5 254 297 904
Amounts are in euro, percentages are rounded.
1 The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2007, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for the year 2007; 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. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
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.
3 These windfall gains correspond to the net gains of the United Kingdom resulting from the increase - from 10% to 25% as of 01.01.2001 =· in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (ТОГО.
Note: The first updated calculation of the 2008 correction was budgeted in the AB 6/2009 and amounted to € 5 378 592 685. The second updated calculation of the 2008 correction has been estimated at € 5 254 297 904. The difference is financed in chapter 36 of the AB 4/2010.
TABLE 39
Correction of budgetary imbalances for the United Kingdom for the year 2009 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)
(1) (2) (3) (4) (5) (5a) (5b) (6) (7) (8) 0) (10) (11)
1. United Kingdom's share (in %) of total uncapped VAT base 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 3.(1) -(2) 4. Total allocated expenditure 5. Enlargement related expenditure^ (5a + 5b) Sa.Pre-accession expenditure 5b.Expenditure related to Art 4(1 )(g) 6. Enlargement-adjusted total allocated^xpenditure = (4) - (5) 7. United Kingdom's correction original amount = (3) x (6) x 0.66 8. United Kingdom's advantage2
9. Core United Kingdom's correction = (7) - (8) 10. Windfall gains deriving from traditional own resources (TOR)3
11. Correction for the United Kingdom = (9) -, (10)
15,3708% 7,2824% 8,0884%
102 757 465 239 16 329 279 323 3 025 371 614
13 303 907 709 86 428185 916 4 613 827 364 1 094 564 313 3 519 263 051
- 216 427 3 519 479 477
Amounts are in euro, percentages are rounded.
1 The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 01.05.2004) 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 EU GDP deflator for years 2007-2008; 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. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.
2 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.
These windfall gains correspond to the net gains of the United Kingdom resulting from the increase - from 10% to 25% as of 01.01.2001 - in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).
Table 40
Payments for the correction of budgetary imbalances in favour of the United Kingdom
EUR
Member / State /
/ budget / line
Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovak Republic Finland Sweden United Kingdom
TOTAL
Correction of budgetary
imblanaces granted to United Kingdom (2009Ì
1500
(1)
166.903.516 15.740.807 64.920.329
112.564.693 210.656.145
6.259.858 61.056.836
110.283.440 490.976.949 943.060.313 729.165.665
8.006.908 8.297.482
12.533.972 13.116.370 43.608.873
2.621.291 49.263.430 23.682.779
161.400.777 76.260.874 56.402.060 16.434.869 30.924.105 83.742.170 28.058.560
-3.653.946.055
-128.002.984
Result of definitive calculation of financing of UK correction (2006!
3504
(2)
5.025.912 489.243
1.326.785 -9.188.536
39.179.773 -69.352
2.623.764 65.528.142 22.584.489
-22.588.521 -94.910.109
107.437 1.003.593 -725.966 -281.514
-6.149.039 128.050
10.720.377 -499.052
8.267.388 1.266.237 5.071.735 1.562.004 5.020.431 4.653.367 6.000.622
-37.118.417
9.028.844
Resultat of intermediate calculation of financing of UK correction (2008)
3604
(3)
-3.504.541 -1.523.420
532.273 -8.142.577
-213.638 -602.251
-7.602.523 -7.281.407
-17.398.703 -22.865.571 -18.521.220
-379.606 222.727
-1.577.325 -2.092.216 -2.828.486
-170.277 -5.075.335
-501.383 -2.712.430
-312.262 -10.913.857
-1.405.069 -3.676.917 -7.803.260 2.162.768
128.391.752
4.205.248
TOTAL
(3) = (1) + (2) + (3!
168.424.887 14.706.630 66.779.387 95.233.580
249.622.280 5.588.255
56.078.077 168.530.175 496.162.735 897.606.221 615.734.336
7.734.739 9.523.802
10.230.681 10.742.640 34.631.349
2.579.064 54.908.472 22.682.344
166.955.735 77.214.849 50.559.938 16.591.804 32.267.619 80.592.277 36.221.951
-3.562.672.720
-114.768.892
GO
{*} This amount is accounted for by exchange rate differences
Table 41
Adjustment for impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice
EUR Member / State /
/ /
/ budget / line: 3400
Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovak Republic Finland Sweden United Kingdom
TOTAL
ADJUSTEMENT FOR DENMARK
(1)
147.529 14.578 59.525
-4.912.817 1.047.787
5.826 57.492 97.367
441.319 828.788 642.848
7.187 8.621
11.695 11.478 37.625
2.319 239.094 117.311 137.548 69.745 48.559 14.946 26.551 74.011
148.393 725.181
110.505 Π
ADJUSTEMENT FOR IRELAND
(2)
95.290 9.416
38.447 63.669
676.771 3.763
-2.786.315 62.890
285.050 535.319 415.219
4.642 5.569 7.554 7.414
24.302 1.498
154.432 75.772 88.843 45.048 31.364
9.654 17.149 47.804 95.848
0
16.413 (*)
ADJUSTEMENT FOR THE UK
(3)
1.065.029 105.240 429.717 711.614
7.564.093 42.055
0 702.906
3.185.931 5.983.118 4.640.795
51.885 62.239 84.427 82.859
271.616 16.739
1.726.048 846.878 992.975 503.495 350.550 107.898 191.672 534.293
1.071.263 -35.145.326
-3.819.992 (*)
ADJUSTEMENT TOTAL
(4)=(1+2+3)
1.307.848 129.234 527.689
-4.137.533 9.288.651
51.644 -2.728.823
863.163 3.912.300 7.347.226 5.698.862
637714 76.429
103.676 101.750 333.542
20.555 2.119.574 1.039.960 1.219.366
618.288 430.473 132.497 235.372 656.108
1.315.503 -34.420.144
-3.693.074 Π
*) These amounts are accounted for by exchange rate differences
T A B L E 4 2
LATE O W N RESOURCES INTEREST RECOVERED
IN 2 0 1 0
( EUR)
Member
State
TOTAL
budget line 7000
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovak Republic
Finland
Sweden
United Kingdom
5.342.616
2.681
15.190
229.772
14.857.399
0
0
176.362
2.872
850.725
5.388.155
5.804
0
802
0
1.502
228.540
233.895
0
0
48.526
0
23.047
0
1.762
222.317
64.905
EUR 27 27.696.873
