ANNEX A - REVENUE ANNEX В - EXPENDITURE

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IJJIIJII^ щшшшшшвивв ANNEX A - REVENUE Page Summary 9 Comparison of the implementation of budget revenue 211 and 21 13 Explanatory note concerning the revenue budget 211 17 Budget revenue, entitlements established 211 91 ANNEX В - EXPENDITURE General summary Page Comparison of budget implementation for 211 and 21 by policy area 135 Changes in and breakdown of the appropriations 139 Implementation of commitment and payment appropriations 143 Detailed outturn by type of appropriations 147 Summary of commitments outstanding (RAL) 151 A. Changes in and breakdown of the appropriations 156 B. Implementation of commitment and payment appropriations 294 C Detailed budget outturn by type of appropriations. 211 budget appropriations 42 Appropriations carried over or made available again from 21 by Commission decision 542 Appropriations from assigned revenue 638 D. Situation of the commitments to be settled 755 E. EFTA Breakdown of EFTA appropriations 845 Implementation of EFTA appropriations 871

.. W&>. ANNEXA- REVENUE

SUMMARY

3. FINANCIAL YEAR 211: SUMMARY OF BUDGET IMPLEMENTATION - REVENUE EUR ' '..' './' Title Income > Entitlements established Revenue % of budget Outstanding appropriations current year. "í carried, л ;.. ; - Total current year ; ;. f carried Total '.': 1 OWN RESOURCES 118 289 489 247, 11811129 911,1 81425 874,57 118192 716 785,67 11812131243,71 42692 856,29 118164 31, 99,89 % 28 713 685,67 3 SURPLUSES, BALANCES AND ADJUSTMENTS 6 354 276 283, 6 38151 81,48 164265118,51 6 472416 928,99 6 3815181,48 61895665,24 6 37 47 475,72 1,25% 12369453,27 REVENUE ACCRUING FROM PERSONS WORKING 4 WITH THE INSTITUTIONS AND OTHER UNION BODIES 89 812 767, 878128 814,93 4 374572,87 882 53 387,8 874159589,66 4 366 374,33 878 525963,99 98,62 % 3 977 423,81 REVENUE ACCRUING FROM THE 5 ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 55 7, 241 139 937,69 9 831 985,59 25 971923,28 232 4129,53 8 215 976,46 24 257185,99 431,34% 1 714 737,29 CONTRIBUTIONS AND REFUNDS IN CONNECTION 6 WITH UNION/COMMUNITY AGREEMENTS AND PROGRAMMES 82, 2 462 2415,54 249 338572,28 2 711362 677,82 2 35167 368,39 138 63143,47 2 443 798 798,86 298,24 % 267 563 878,96 7 INTEREST ON LATE PAYMENTS AND FINES 733, 49 92 8,93 13 893 493143,4 13 943 395151,97-171842745,49 135471111,71 1 182868 266,22 161,37% 12 76 526 885,75 8 BORROWING AND LENDING OPERATIONS 438717, 36 898 65,64 122 49164,94 159 38967,58 858312,, 858 312, 195,64% 158 531 358,58 9 MISCELLANEOUS REVENUE 3, 31 639 989,24 9 524 683,42 41 164 672,66 27 24621,44 4195 353,79 31 441 555,23 14,81 % 9 723117,43 Total 126 435 717 14, 128 119 175 643,55 14534745 555,22 142653 921198,77 127 697 91989,72 161478 668,29 129 3118 658,1 12,27% 13 34212 54,76 VO DETAIL TITLE 1 : OWN RESOURCES V-': ' ' '.. " :"'.":. 11 Sugar levies ' :." Chapters ; í-.'-. ; Í4 - Income appropriations 123 4, ~ J Entìtlèments established V :' current year.carried :.. 131728 814,71, Total \.V 131728 814,71 ' ; 'Revenue -.. current year: 131728 814,71.'. carried r, Total 131728 814,71 % of budget 16,75 % Outstanding.:, 12 Customs duties 16 543 6, 16 593 276 885,87 81425 874,57 16 674 72 76,44 16 63 296 218,48 42 692 856,29 16 645 989 74,77 1,62% 28 713 685,67 13 VAT 14 125 977 5, 14 7662 541,64, 14 76 62 541,64 14 76 62 541,64, 14 76 62 541,64 99,65 %, 14 GNI 87 496 512197, 87 259 25 936,16, 87 259 25 936,16 87 259 25 936,16, 87 259 25936,16 99,73 %, 15 Correction of budgetary imbalances, 51 857 52,2, 51857 52,2 51 857 52,2, 5185752,2, %, 16 Reduction of GNI based contribution of the Netherlands and Sweden, -1398787,48, -1 398 787,48-1398 787,48, -1 398 787,48, %, Total 118 289 489 247, 11811129 911,1 81 425 874,57 118192716 785,67 118121 31 243,71 42692 856,29 118164 31, 99,89 % 28713 685,67 DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS -' Ä'.; - '~'ϊ''~ψ?ΐ?' ;" :"ΐ: i: Chapter ';-' ' '- _',-'.'; 'f-fl's, 3 Surplus from previous year į:"; " ; ;*A'/:: : ; įimtame '; ľ.".v.r ' ; í'íŕ:^:5:5' : : : ' i:;;:h-: : --î'eritiuerhentsœtabllsh'6d:-^ й-ч? :чг!й^5'-'гй^'?-'- г л : R? v enue'"' : K, : ;x'r : ;t; ; ;;, ;J ; į;'yi;įi;is::: : vr - ri'iï^^apprppiriations;:--:^ P,';:į. í.cuirenťyéar \;s; ' r-'s'i'scàrried-s^-'ï-.'- :,й5,:с-'то1а1г-'-:;у:;; iį:;currentyear& ţ..;. "JVį.'carifed TïïS.:: :'S. 1 : гтойей:й"'1. 4 539 394283, 4 539 394282,77, 4 539 394282,77 4 539 394282,77, 4539 394282,77 %bfbúdgeť 1,% ;й::; Outstandings īļ'īļ, 31 VAT balances 673159, 68 345 591,98 36 556 856,85 716 92448,83 68 345591,98 13 77475,2 69412342,18 13,11 % 2278216,65 32 GNI balances 1 141723, 1135125 547,23 127 78261,66 1262 833 88,89 1135125547,23 4812 915,4 1 183246462,27 13,64% 79 587 346,62 34 Adjustment for non-participation in JHAP, -282 578,19, -282 578,19-282578,19, -282578,19, %, 35 United Kingdom correction - adjustments, -4643133,31, -46 43133,31-46 43133,31, -46 431 33,31, %, Total 6 354 276 283, 6 3815181,48 164 265118,51 6 472 416 928,99 6 3815181,48 61895 665,24 6 37 47 475,72 1,25 % 12 369453,27 Data extracted; 27/3/212 Report printed; 28/3/212 BUDG/C/2

Comparison of the implementation of budget revenue 211 and 21

COMPARISON OF THE IMPLEMENTATION OF BUDGET REVENUE 211 AND 21 EUR Title Income appropriations Entitlements established.."...:. Revenue ; % of budget Outstanding 211 21 211 21 21ļ.-,.".:.- : 21 : 211 21 211 21 1 OWN RESOURCES 118289489247, 119 269 988 721, 118192 716785,67 119 949 967 39,22 118164 31, 119868 5 351,16 99,89 % 1,5 % 28 713 685,67 81 467 39,6 3 SURPLUSES, BALANCES AND ADJUSTMENTS 6 354276283, 2 253 591199, 6472 416 928,99 1 624 257 882,48 6 37 47 475,72 1459 992 763,97 1,25 % 64,79 % 12 369453,27 164265118,51 - REVENUE ACCRUING FROM PERSONS WORKING 4 WITH THE INSTITUTIONS AND OTHER UNION BODIES 89 812767, 919 254686, 882 53 387,8 852114982,6 878 525 963,99 847 74 736,36 98,62 % 92,22 % 3 977423,81 4 374245,7 REVENUE ACCRUING FROM THE 5 ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 55 7, 66 6, 25 971923,28 249193824,45 24 257185,99 238 77471,86 431,34% 358,51 % 1 714737,29 1 423 352,59 CONTRIBUTIONS AND REFUNDS IN CONNECTION 6 WITH UNION/COMMUNITY AGREEMENTS AND PROGRAMMES 82, 3, 2711362677,82 3 749 755155,53 2 443 798 798,86 3 5 945 217,29 298,24 % 11669,82% 267 563 878,96 248 89938,24 7 INTEREST ON LATE PAYMENTS AND FINES 733, 123, 13 943 395151,97 15 3 72 587,89 1 182 868 266,22 1 47 563 368,87 161,37% 1144,36% 12 76 526 885,75 13 893139219,2 8 BORROWING AND LENDING OPERATIONS 438717, 159 38967,58 122 49164,94 858 312, 195,64%, % 158 531358,58 12249164,94 9 MISCELLANEOUS REVENUE 3, 3, 41 164 672,66 45 183 79,61 31 441 555,23 35 658 396,19 14,81 % 118,86% 9 723117,43 9 524683,42 Total 126 435 717 14, 122 692 434 66, 142 653 921 198,77 141893 666 57,18 129 3118 658,1 127 359 171 35,7 12,27% 13,8 % 13 34212 54,76 14 534495 21,48 DETAIL TITLE 1: OWN RESOURCES ': :' - '-Chapter ;: Income appropriations Entitlements established. - - Revenue '-'v/'/.-- '. % of budget Outstanding v 211 21,--.-.211':.-;- 21.-. '..,ν 211 ' : 21 : 211 ";,'". 21 : :,.. V 211;.-..:, 21 1 Agricultural duties 11 Sugar levies 123 4, 1234, 131728 814,71 145 67 642,5 131728 814,71 145 67642,5 16,75% 118,% 12 Customs duties 16 543 6, 15 595 8, 16674 72 76,44 15 595156 58,31 16 645 989 74,77 15 513 683186,79 1,62 % 99,47 % 28 713 685,67 81472 871,52 13 VAT 14125 977 5, 13 277 3251, 147662 541,64 13 392 516 75,4 14 76 62 541,64 13 392 516 75,4 99,65 % 1,87 % 14 GNl 87 496 512197, 9 273 463 621, 87 259 25 936,16 9 947 943 529,8 87 25925 936,16 9 947 943 529,8 99,73 % 1,75%, 15 Correction of budgetary Imbalances 51 857 52,2-128 2 984,13 51 857 52,2-128 2 984,13, %, % -, 1 g Reduction of GNl based contribution of the Netherlands and Sweden -1 398 787,48-3247 772,67-1398 787,48-3247 772,67, %, %, Total 118 289 489 247, 119 269 988 721, 118192716 785,67 119 949 973 222,68 118164 31, 119 868 5 351,16 99,89 % 1,5 % 28 713 685,67 81472 871,52 DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS į-si;" A"'ÆЦ r "'./i.'-qhapter.;.!;:; "; : ; L.'ν "; ' ; 3 Surplus from previous year ' "/. Incomeappropriations-./. " v;entitlements established':j. Ķ : --?- >^'í ' ; b'i-'h. ; :Í^venue^:"r5Íf.bJ;K;-í:^'c i " ; :'!'V.į % of budget -į' iá i.-i-s-^^^jä-iöütetanälrig^-v^v;!.^:^.;;;^;^ v;-į-:ly:211vr..:.:-.;.v.: y;yl:~:~-.zaî,ù~:.-^:'\ ';.; ;;V-ï::21iVrSC: : 'Ï ;-лл;--"- : í:21í;í;ŕsŕ y:i.i?.ļ-;2ļ1friī ; gvltì:j21'i--:l S: :.-::ί;2ο1ΐγ.'. ;-Γ ;;----..;'.2oio.v.ä.-f: ΐί>:211ΐϊ;;ν;,ίΐ &?~1-У--'Ш\::':Ш." 4 539 394 283, 2 253 591199, 4539 394 282,77 2253 591199,37 4 539 394282,77 2253 591 199,37 1,% 1,% 31 VAT balances 673159, 716 92448,83-885424,4 69412342,18-9166116,89 13,11 %, % 2278216,65 36 556 856,85 32 GNl balances 1 141723, 1262 83388,89 241 179 869,68 1 183246462,27 11347168,2 13,64%,% 79 587 346,62 127 78261,66 34 Adjustment for non-participation in JHAP -282578,19-3 69374,34-282578,19-3 693 74,34, %, %, 35 United Kingdom correction - adjustments -4643133,31 9 28 843,89-4643133,31 9 28 843,89, %, % -, 36 United Kingdom correction - Intermediate calculation 4 25 247,92 4 25247,92, % -,,- Adjustment relating to own resources decision л ' 27/436/EC, Euratom Total 6 354 276 283, 2 253 591 199, 6 472416 928,99 1624 257 882,48 6 37 47 475,72 1 459 992 763,97 1,25 % 64,79 % 12 369 453,27 164265118,51 Data extracted: 27/3/212 Report printed: 28/3/212 BUDG/C/2

Explanatory note concerning the revenue budget 211

A. BUDGETARY OUTTURN /. Introduction Amounts received in 211 comprise: net traditional own resources (customs duties and sugar levies) established by 27 Member States from November 21 to October 211, pursuant to Articles 2 and 6 of Regulation No 115/2 O; 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 1(1) of Regulation No 115/2; 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 1(3) of Regulation No 115/2, 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 21 and the adjustments made to the VAT own resources balances for earlier years J**^ These adjustments are the result of the controls carried out by Commission staff under Article 11 of Regulation No 1553/89; - the balance of GNl-based own resources for 21 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 1287/23; 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 European Union (EU) agreements and programs, interest on late payments and fines, and revenue accruing in connection with borrowing and lending operations. (1) OJ L 13,31.5.2.

II. Own resources The forecasts and outturn for own resources in 211 are shown in the table below: Title Chapter Heading Final Budget 211 Outturn Difference Percentage 1 Own resources (1) (2) (3) = (2)-(1) (4) = (2)/(1) 11 12 13 14 15 16 -sugar levies -custom 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 123.4. 16.543.6. 14.125.977.5 87.496.512.197 131.728.815 16.645.989.75 14.76.62.542 87.259.25.936 51.857.52-1.398.787 8.328.815 12.389.75-49.356.58-237.36.261 51.857.52-1.398.787 16,75% 1,62% 99,65% 99,73% Title 1 - Sub-total 118.289.489.247 118.164.3.1-125.486.147 99,89% 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 211 The overall outturn of traditional own resources for 211 totals EUR 16 778 million (net amount excluding collection costs). Thus they represent 1.66% of the final estimate. During 211 the forecasts entered in the Budget 211 were first modified in the Amending Budget no 4/211. This was a consequence of the spring ACOR meeting for the forecasts revision, with a net increase of EUR 1 9 million. Then the estimate was adjusted at the end of the year on the basis of the actual trend. Therefore a decrease of EUR 1 2 million was entered through the amending budget no 6/211 approved by the Parliament on 1 December 211.

Level of traditional own resources (25-211) 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 25 26 27 28 29 21 211 Sugar levies (net amount) EUR million % change 695,1 151,6-3,7 77,9 131,6 145,6 131,7-78,19-12,25-245,86-81,41 1,64-9,55 Customs duties (net amount) EUR million % change 13.368, 14.876,7 16.63,7 16.575, 14.396,6 15.513,7 16.646, 11,29 11,61 -,17-13,14 7,76 7,3 Total TOR (net amount) EUR million % change 14.63,1 15.28,3 16.573, 17.282,9 14.528,2 15.659,3 16.777,7 6,86 1,28 4,28-15,94 7,79 7,14 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 211 as a whole, traditional own resources were 7.14 % up on 21. (2) See Council Regulation (EC) No 1234/27 of22 October 27 (OJ L 299,16.11.27, p. 1).

a) Sugar levies (1) Production charge Sugar production charges totalled EUR 123 million in 211. They correspond to the levies charged in accordance with Article 51 of Council Regulation (EC) no 1234/27. (2) Sugar storage levies The outturn concerns amounts outstanding from the past. The amount recorded has been negligible. (3) Surplus amount The total amount collected in 211 was EUR 9 million. These levies were charged by Member States to the undertakings in accordance with Article 64 of Council Regulation (EC) no 1234/27. CS)

b) Customs duties Revenue from customs duties was EUR 16 646 million, 1.6 % of the estimate. The budget estimates were revised upwards in amending budget no 4/211 (3). The adjustment of the estimates was based on the new macroeconomic forecasts of spring 211, more optimistic than the previous ones, of the Directorate-General for Economic and Financial Affairs (they were increased by EUR 1 9 million). However the estimate was adjusted at the end of the year on the basis of the entitlements cashed. Therefore a decrease of EUR 1 2 million was budgeted. The 211 custom duties receipts are 7.3 % above the 21 outturn. This is explained mainly by a significant increase for EU-27 of 17.7% in imports in value terms in 211 (November 21 - October 211) compared with 21 (November 29 - October 21) that is rebalanced by a decrease in the average tariff (1,32% in 211 compared to 1,45% in 21). c) Collection costs ^ Article 2(3) of Council Decision 27/436/EC, Euratom of 7 June 27(4) on the system of the European Communities' own resources (hereafter, ORD 27) 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 1(3) of the same decision, for amounts that should have been paid before 28 February 21, Member States continue to retain 1%. From 23 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 211 are estimated at EUR 5 592.6 million. (3) Updated custom duties forecasts were adopted at the 151st meeting of the Advisory Committee on Own Resources on 17 May 211 (ACOR). (4) OJ L 163,23.6.27.

2. VAT, GNI, UK Correction and Gross Reduction calls for funds Article 1(3) of Regulation No 115/2 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 EU'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 onetwelfth of the amounts in the budget. In 211 the rhythm of monthly call for funds for the first trimester was the following: January: 1 twelfth February: 2.7 twelfths March:.6 twelfth Total first quarter: 4.3 twelfths The normal rhythm in the number of called twelfths was reached at the beginning of August. Ю 3. Own resources accruing from VAT ^ The VAT own resources outturn was 99.65 % of the estimate. The slight difference 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 1(3) of Regulation No 115/2) and the rates applicable when the amounts are actually entered in the accounts. The ORD 27 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 EU rules. This rate was fixed at.3 % from 1 January 27. However, for the period 27-213, the rate of call of the VAT-based own resource for Austria has been fixed at.225 %, for Germany at.15 % and for the Netherlands and Sweden at.1 %.

Amending budget no 4/211 adopted on 28 September 211 changed the VAT own resources figures entered in the initial 211 budget, in particular to take account of the revision of the VAT bases adopted at the 151 st meeting of the Advisory Committee on Own Resources on 17 May 211 (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; Budget / Amending Budget Budget 211 (initial) AB 4/211 Date of adoption 15/12/21 28/9/211 VAT-based own resources 13 786 799 525 14 125 977 5 amounts in euro Difference with previous budget 339 177 525 4. Own resources based on GNI W The outturn rate for the additional resource was 99.73 % of the budget estimate. The difference is accounted for, as with the VAT resource, by exchange rate differences. The amount of GNI-based own resources entered in the 211 budget was modified several times during the year. The main modifications took place through amending budget no 2/211, that incorporated the budgetary surplus for 21 and through amending budget no 4/211, which revised the estimates of customs duties, VAT bases and GNI bases (5) and finally in amending budget no 6/211 to revise estimates both in revenue and expenditure side. (5) Bases adopted at the 151 st meeting of the Advisory Committee on Own Resources on 17 May 211 (ACOR).

The following table shows the changes of the budgeted amounts during the year: Budget / Amending Budget Budget 211 (initial) AB 2/211 AB 4/211 AB 6/211 Date of adoption 15/12/21 5/7/211 28/9/211 1/12/211 GNI-based own resources 94 541 866 5 9 2 471 722 88 573 394 197 87 496 512 197 amounts in euro Difference with previous budget -4 539 394 283-1 429 77 525-1 76 882 5. Correction of budgetary imbalances granted to the United Kingdom (UK Correction) Under the ORD 27 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 211 concerned the correction for 21, the definitive correction for 27 and an update for the definitive correction for 26. The basic data for the amounts of the corrections can be found in Tables 36, 37 and 38. Correction for year 26, still governed by the 2 Own Resources Decision, and the definitive correction for year 27 are budgeted in title 3 while the correction for year 21 is budgeted in title 1. The budgeted amount totals zero. Nevertheless EUR 51.9 million outturn in 211 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 1(3) of Regulation No 115/2) and the rates applicable when the amounts are actually entered in the accounts.

6. Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden According to ORD 27, the Netherlands and Sweden benefit from a gross reduction in their annual GNI-based contributions for the period 27-213. ORD 27 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 Article 1 (9) of Regulation No 115/2, as amended by Regulation No 15/29 implementing ORD 27. The gross reduction for the Netherlands and Sweden, which equals respectively EUR 65 million and EUR 15 million in 24 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 1.4 million outturn is accounted for, as with the UK correction, by exchange rate differences. Ю Details of the payments can be found in table 3 column 7.

ƒ//. Surpluses, balances and adjustments The surpluses, balances and adjustments available for 211 are set out in the table below: Title 3 Chapter 3 31 31 32 32 34 35 36 Heading Surpluses, balances and adjustments - surplus available from the preceding financial year (21) - balances and adjustments of balances based on VAT (21) - balances and adjustments of balances based on VAT (years 1998 to 29) - balances and adjustments of balances based on GNI (21) - balances and adjustments of balances based on GNI/GNP (years 2 to 29) - adjustment relating to the non-participation of certain Member States in F&S&J policies - result of the definitive calculation of the financing of the UK correction (26&27) - intermediate calculation of financing of UK correction FINAL BUDGET 211 4 539 394 283 662 994 1165 787 45 354 318 p.m. Outturn 4 539 394 283 663 618 279 58 663 341 785 359 965 369 725 219-282 578-46 431 33 Title 3-Total 6 354 276 283 6 37 47 476 on 1. Surplus available from the preceding financial year (21) The 21 surplus totals EUR 4 539.4 million. A detailed table of this past surplus can be found in the final annual accounts of the European Union Financial year 21 Part II Consolidated reports on implementation of the budget of the European Union and explanatory notes (OJ C 332, 14.11.211, p.11 6 ). (6) The result of implementation of the Budget for the EU is of EUR 4 549 million, of which EFTA amounts total EUR 9 million in 21

2. Balances and adjustment of balances based on VAT a) Balances and adjustment of balances based on VAT (VAT balance for 21) For VAT own resources, Article 7(1) of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989(7) 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 1(4) of Regulation No 115/2, 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 5% 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 21, 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 21 for amending budget no 4/21, and the amounts due by reference to the real VAT bases declared by the Member States in July 211 (see Table 12, column no 1). This is the difference between actual outturn and estimates. >- The VAT balances for 21 totals EUR 663.6 million. Details of the amounts entered for each Member State are given in Table "^ 6. Details of the calculation can be found in Table 24. (7) Regulation on the definitive uniform arrangements for the collection of own resources accruingfromvalue added tax (OJ L 155,7.6.1989).

b) Balances and adjustment of balances based on VAT (VAT balance for 1998 to 29) Article 1(5) of Regulation No 115/2 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 1(8) of Regulation No 115/2 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 211 corrections were made in respect of many years going back as far as 1998, 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 211. The settlement of a number of outstanding issues with certain Member States led to an adjustment of balances for earlier years (1998-29). As a result of this EUR 58.7 million were entered in the Commission accounts. ^ Table 6 gives details of the balances entered for each Member State. Also this table contains amounts recovered in 211 that were outstanding from previous years as well as amounts provisionally made available as a result of individual call for funds. The balances were entered in the Commission's accounts for the first working day of December 211. Tables 25 to 35 give details of the calculations sent in the framework of the annual balances. OO

3. Balances and adjustment of balances based on GNI a) Balances and adjustment of balances based on GNI (GNI balance for 21) Under Article 1(6) of Regulation No 115/2, 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 1287/23 (8), 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 21, 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 21 for amending budget no 4/21, and the amounts calculated on the basis of the real GNI bases declared by the Member States in September 211 (see Table 13, column no 1), and taking into account the opinion of the GNI Committee of October 211. This is the difference between actual outturn and estimates. ^ The balances for 21 total EUR 785.4 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. (8) OJL 181,19.7.23.

b) Balances and adjustment of balances based on GNI (GNI balances for 2 to 29) Under Article 1(7) of Regulation No 115/2, any changes to the GNP/GNI of previous financial years pursuant to Article 2(2) of Regulation No 1287/23, 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 3 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 369.7 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 23 give details of the calculations. Table 13 shows the updated bases used for calculating the balances. CO 4. Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs O 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 1a of Regulation No 115/2 stipulates the mechanism for the adjustment. Under this item Denmark, Ireland and United Kingdom have been reimbursed. Table 4 gives details of the amounts entered for each Member State in 211.

5. Definitive calculation of the financing of the UK correction (26 and 27) 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 27 correction and what the Member State actually paid (received) as a result of the entry in the budget of the correction for 27 in amending budget no 5/28 and its update in amending budget no 3/29. This item also includes a correction of an overestimation of the 26 correction made in the financial year 21. The budgeted amount totals zero. Nevertheless (minus) EUR 46.4 million outturn in 211 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 1(3) of Regulation No 115/2) and the rates applicable when the amounts are actually entered in the accounts. CO

IV. Other revenue 1. Revenue accruing from persons working with the institutions and with other EU bodies (Title 4) Title 4 of revenue, which comprises the taxes on staff salaries and the contributions to the pension scheme, came to 98.6 % 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 43.2 million. 2. Revenue accruing from the administrative operation of the institutions (Title 5) The Title 5 outturn totalled EUR 24.3 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 Union agreements and programmes (Title 6) OŮ Ю Title 6 "Revenue, contributions and refunds in connection with Union agreements and programmes", totals an amount of EUR 2 443,8 million. The principal source of the revenue was the revenue concerning the EAGF and EAFRD (and in particular the clearance of accounts and irregularities), the participation of third countries in research programs and other contributions and refunds to Union programs/activities. 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 1 182.9 million was collected during the year (EUR 364.2 million in interest on late payments and interest onfinesas well as EUR 818.7 million in fines).

5. Borrowing and lending operations (Title 8) Title 8 revenue, totalling EUR.9 million covers interest and repayments of loans granted under the financial protocols. 6. Miscellaneous revenue (Title 9) Miscellaneous revenue in Title 9 totals EUR 31.4 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 1. 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. As far as the VAT and GNI entitlements are concerned, EUR 62 million were cashed in 211, cancelling the debt of a Member State for the VAT balances and partially the outstanding amount for the GNI balances. The GNI entitlements, still open refer to the adjustments of balances for the period 22-25. //. В account (separate account) The separate account (B account) was introduced in 199 under Article 6(2)(b) of Regulation No 1552/89 (now Article 6(3)(b) of Regulation No 115/2, the content of which is still the same). It records traditional own resources which have been established but not yet 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 25 to 211 are shown in the table below: Year Sugar and Isoglucose levies gross amounts 1% Customs duties gross amounts 1% Total own resources gross amounts 1% Annual variation in balances to be recovered gross amounts 1% 25 26 27 28 29 21 211 EUR million 12,7 36,7 37,4 37,2 37,8 42,7 41,5 % change 189, 1,9 -,5 1,6 13, - 2,8 EUR million 1 868,5 1 759,3 1 739,5 1 642,9 1 634,1 1 67,1 1 642,3 % change - 5,8-1,1-5,6 -,5 2,2-1,7 EUR million 1 881,2 1 796, 1 776,9 1 68,1 1 671,9 1 712,8 1 683,8 % change -4,5-1,1-5,5 -,5 2,5-1,7 EUR million - 24, - 85,2-19,1-96,8-8,2 4,9-29, % change on total year n-1-4,5-1,1-5,5 -,5 2,5 - U СЛ Entitlements in the separate account totalled EUR 1 683.8 million at end-211, a decrease of 1.7% 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 25 to 211, 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 = 1%) Year 1% EUR million Established %of total TOR at 31.12 year n-1 1% EUR million Cancelled 9 %of total TOR at 31.12 yearn-1 1% EUR million Recovered %of total TOR at 31.12 year n-1 25 495 26% 223 12% 298 16% 26 58 27% 44 21% 19 1% to 27 51 28% 27 15% 248 14% 28 53 28% 35 17% 261 15% 29 396 24% 174 1% 239 14% 21 467 28% 25 12% 226 14% 211 424 25% 23 12% 249 15% (9) Cancelled amounts include corrections and amounts which cannot be made available according to Articles 8 and 17 (2) of Regulation 115/2

C. ESTIMATES OF AMOUNTS RECEIVABLE 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 7(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-211 is shown in the following table. CO

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 MS Traditional own resources 3 3 17 1 4 9 5 18 2 1 2 3 7 7 11 3 2 4 7 19 VAT balances 1 6 13 8 4 1 5 7 3 7 9 4 5 2 4 1 9 5 5 5 3 7 1 8 15 GNP/GNI balances 2 2 29 Late-payment interest 16 6 2 3 19 4 7 13 1 33 21 1 3 6 3 1 3 9 33 3 3 8 1 12 229 TOTAL 21 16 16 12 41 16 17 31 19 59 33 6 1 3 1 13 17 27 9 22 5 1 6 1 2 12 29 517 GO

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/GNl-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 U P by each Member State in accordance with the EU rules laid down in Directive 89/13 and Regulation No 1287/23. ^ In entering these reservations the Commission asks the Member States concerned either to apply the relevant EU 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.

1. Reservations relating to VAT at 31.12.211 At the end of 211 a total of 158 reservations were still awaiting a solution; i.e. 2 reservations more 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 242 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems. Year Reservations notified Reservations cleared Reservations outstanding at year-end 26 27 28 29 21 211 37 53 39 62 52 46 29 35 13 58 63 44 119 137 163 167 156 158 o TOTAL 289 242

2. Reservations relating to GNP/GNI at 31.12.211 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 27 reservations have been entered, either by the Commission, or by the Member States, while 61 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems. At the end of 211, 29 GNP/GNI reservations were still outstanding. Year Reservations notified Reservations cleared Reservations outstanding at year-end 26 27 28 29 21 211 15 1 2 16 17 17 9 2 47 45 38 29 29 29 TOTAL 27 61

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 115/2. 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 41. is3

Table 1 Commission Revenue 211 at 31 December 211 Table 2 Commission Revenue 211 compared with revenue 21 Table 3 Table 4 Member States' contributions to financing 211 budget LIST OF TABLES THAT FOLLOW Member States' percentage contributions to financing 211 budget Table 5 Payment of VAT own resources for 211 Table 6 Payment for 211 of VAT own resources balances and adjustments of balances for 1998 to 21 Table 7 Payment of the additional GNI resource for 211 Table 8 Payment for 211 of GNI-based additional resource balances and adjustment of balances for 2 to 21 Table 9 Payment of sugar levies for 211 Table 1 Table 11 Own resources established and still to be recovered at end-211 Separate account - own resources established and still to be recovered at end-211 Table 12 Non-capped VAT bases (1998-21) Table 13 Gross national product/income bases (2-21) Table 14 Adjustments of GNI-based own resources for 21 to be entered on the first working day of December 211 СлЗ Table 15 Adjustments of GNI-based own resources for 29 to be entered on the first working day of December 211 Table 16 Adjustments of GNI-based own resources for 28 to be entered on the first working day of December 211 Table 17 Adjustments of GNI-based own resources for 27 to be entered on the first working day of December 211 Table 18 Adjustments of GNI-based own resources for 26 to be entered on the first working day of December 211 Table 19 Adjustments of GNI-based own resources for 25 to be entered on the first working day of December 211 Table 2 Adjustments of GNI-based own resources for 24 to be entered on the first working day of December 211 Table 21 Adjustments of GNI-based own resources for 23 to be entered on the first working day of December 211 Table 22 Adjustments of GNI-based own resources for 22 to be entered on the first working day of December 211 Table 23 Adjustments of GNI-based own resources for 2 to be entered on the first working day of December 211 Table 24 Adjustments of VAT own resources for 21 to be entered on the first working day of December 211

Table 25 Adjustments of VAT own resources for 29 to be entered on the first working day of December 211 Table 26 Adjustments of VAT own resources for 28 to be entered on the first working day of December 211 Table 27 Adjustments of VAT own resources for 27 to be entered on the first working day of December 211 Table 28 Adjustments of VAT own resources for 26 to be entered on the first working day of December 211 Table 29 Adjustments of VAT own resources for 25 to be entered on the first working day of December 211 Table 3 Adjustments of VAT own resources for 24 to be entered on the first working day of December 211 Table 31 Adjustments of VAT own resources for 23 to be entered on the first working day of December 211 Table 32 Adjustments of VAT own resources for 22 to be entered on the first working day of December 211 Table 33 Adjustments of VAT own resources for 21 to be entered on the first working day of December 211 Table 34 Adjustments of VAT own resources for 2 to be entered on the first working day of December 211 Table 35 Adjustments of VAT own resources for 1998 to be entered on the first working day of December 211 Table 36 Correction of budgetary imbalances granted to the United Kingdom for 26 pursuant to Article 4 of Decision 2/597/EC, Euratom Table 37 Correction of budgetary imbalances granted to the United Kingdom for 27 pursuant to Article 4 of Decision 27/436/EC, Euratom Table 38 Correction of budgetary imbalances granted to the United Kingdom for 21 pursuant to Article 4 of Decision 27/436/EC, Euratom Table 39 Payments for the correction of budgetary imbalances granted to the United Kingdom Table 4 Adjustment for impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice Table 41 Late own resources interest recovered in 211 rfs&

TABLE 1 COMMISSION REVENUE 211 AT 31 DECEMBER 211 (EUR) Title Chapter Heading Revenue forecast in AB 7/211 (D Outturn (2) Difference (3) = (2)-(1) Percentage (4) = (2)/(1) 1 11 12 13 14 15 16 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 123 4 16 543 6 14125 977 5 87 496 512197 131 728 815 16 645 989 75 14 76 62 542 87 259 25 936 51 857 52-1 398 787 8 328 815 12 389 75-49 356 58-237 36 261 51 857 52-1 398 787 16,75% 1,62% 99,65% 99,73% Title 1 - Sub-total 118 289 489 247 118164 31-125 486147 99,89% 3 3 3 31 31 32 32 34 35 36 Surpluses, balances and adjustments -surplus available from preceding financial year (21) -surplus available from preceding financial year (repayment from Ext. Aid Guarantee Fund) -balances and adjustments of balances based on VAT (21) -balancesand adjustments of balances based on VAT (years 1998 to 29) -balances and adjustments of balances based on GNI (21) -balances and adjustments of balances based on GNI/GNP (years 2 to 29) -adjustment relating to the non-participation of certain MS in certain policies in the area of FSJ -result of the definitive calculation of the financing of the UK correction (27+26) -result of intermediate updates of the calculation of the financing of the UK correction 4 539 394 283 p.m. 662 994 1 165 787 45 354 318 p.m. 4 539 394 283 663 618 279 58 663 341 785 359 965 369 725 219-282 578-46 431 33 624 279 48 498 341-2 45 35 15 47 219-282 578-46 431 33 1,% 1,9% 577,11% 99,74% 14,35% Title 3 - Sub-total 6 354 276 283 6 37 47 476 15 771 193 1,25% Titles 1 + 3 - Sub-total 124 643 765 53 124 534 5 576-19 714 954 99,91% 4 4 to 42 Revenue accruing from persons working with the institutions 89 812 767 878 525 964-12 286 83 98,62% 5 5 to 59 Revenue accruing from the administrative operation of the institutions 55 7 24 257186 184 557186 431,34% 6 6 to 68 Contributions and refunds in connection with Union agreements and programs 82 2 443 798 799 2 361 798 799 298,24% 7 7 to 72 Interest on late payments and fines 733 1 182 868 266 449 868 266 161,37% 8 8 to 85 Borrowing and lending operations 438 717 858 312 419 595 195,64% 9 9 Miscellaneous revenue 3 31 441 555 1 441 555 14,81% Titles 4 to 9 - Sub-total f) 1 791 951 484 4 777 75 82 2 985 798 598 266,62% TOTAL 1 126 435 717 14 129 3118 658 2 876 83 644 12,27%

TABLE 2 COMMISSION REVENUE 211 COMPARED WITH REVENUE 21 EUR) Title Chapter Heading Revenue forecast in AB 8/21 (1) Revenue forecast in AB 7/211 (2) Outturn.21 (3) Outturn 211 (4) Outturn rate 21 Outturn rate 211 (5) = (3)/(1) (6) = (4)/(2) Variation in outturn (7) = [(4)- (3)1/(3) 1 11 12 13 14 15 16 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 123 4 15 595 8 13 277 3251 9 273 463 621 123 4 16 543 6 14125 977 5 87 496 512197 145 67 642 15 513 683187 13 392 516 75 9 947 943 529-128 2 984-3 247 773 131728 815 16 645 989 75 14 76 62 542 87 259 25 936 51 857 52-1 398 787 118,% 99,47% 1,87% 1,75% 16,75% 1,62% 99,65% 99,73% -9,53% 7,3% 5,11% -4,6% -14,51% -56,93% Title 1 - Sub-total 119 269 988 721 118 289 489 247 119 868 5 351 118164 31 1,5% 99,89% -1,42% 3 3 3 31 31 32 32 34 35 36 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 (1998/1992 to 29/28) -balances and adjustments of balances based on GNI (previous year) -balances and adjustments of balances based on GNI/GNP (2/1995 to 29/28) -adjustment relating to the non-participation of certain MS in certain policies in the area of FSJ -result of the definitive calculation of the financing of the UK correction -result of intermediate updates of the calculation of the financing of the UK correction 2 253 591 199 p.m. p.m. p.m. p.m. p.m. p.m. 4 539 394 283 p.m. 662 994 1 165 787 45 354 318 p.m. 2 253 591 199-1 83 446 216 161455 983-366 215 499 485 66 279-3 693 74 9 28 844 4 25 248 4 539 394 283 663 618 279 58 663 341 785 359 965 369 725 219-282 578-46 431 33 1,% 1,% 1,9% 577,11% 99,74% 14,35% 11,43% -161,25% -63,67% -314,45% -23,78% -92,35% -614,25% Title 3 - Sub-total 2 253 591199 6 354 276 283 1 459 992 764 6 37 47 476 64,79% 1,25% 336,31% Titles 1+3 -Sub-total 121523 579 92 124 643 765 53 121 328 493115 124 534 5 576 99,84% 99,91% 2,64% 4 4 to 42 Revenue accruing from persons working with the institutions 919 254 686 89 812 767 847 74 736 878 525 964 92,22% 98,62% 3,63% 5 5 to 59 Revenue accruing from the administrative operation of the institutions 66 6 55 7 238 77 472 24 257 186 358,51% 431,34%,62% 6 6 to 68 Contributions and refunds in connection with Union agreements and programs 3 82 3 5 945 217 2 443 798 799 11669,82% 298,24% -3,2% 7 7 to 72 Interest on late payments and fines 123 733 1 47 563 369 1 182 868 266 1144,36% 161,37% -15,96% S 8 to 85 Borrowing and lending operations p.m. 438 717 858 312 195,64% θ 9 Miscellaneous revenue 3 3 35 658 396 31 441 555 118,86% 14,81% -11,83% Titles 4to 9 -Sub-total f) 1 168 854 686 1 791 951 484 6 3 678191 4777 75 82 515,95% 266,62% -2,78% TOTAL 122 692 434 66 126 435 717 14 127 35917136 129 311 8 658 13,8% 12,27% 1,53% '*)Tffle6 includes revenue relating to EFTA - EEA 'I