Final adoption

of amending budget No 5 of the European Union for the financial year 2009

(2009/500/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty establishing the European Community, and in particular Article 272(7) thereof,

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

having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [1],

having regard to the general budget of the European Union for the financial year 2009, as finally adopted on 18 December 2008 [2],

having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management [3],

having regard to preliminary draft amending budget No 5 of the European Union for the financial year 2009, which the Commission presented on 15 April 2009,

having regard to draft amending budget No 5/2009, which the Council established on 27 April 2009,

having regard to Rule 69 of and Annex IV to the European Parliament's Rules of Procedure,

having regard to the resolution adopted by Parliament on 6 May 2009,

DECLARES:

Sole Article

The procedure under Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community is complete and amending budget No 5 of the European Union for the financial year 2009 has been finally adopted.

Done at Strasbourg, 6 May 2009.

The President

H.-G. P?ttering

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

[2] OJ L 69, 13.3.2009.

[3] OJ C 139, 14.6.2006, p. 1.

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FINAL ADOPTION OF AMENDING BUDGET No 5 OF THE EUROPEAN UNION FOR THE 2009 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

B. General statement of revenue by budget heading

— Title 1: Own resources

— Title 3: Surpluses, balances and adjustments

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A. FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2009 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

Description | Budget 2009 [1] | Budget 2008 [2] | Change (%) |

1. Sustainable growth | 46063934302 | 45731716659 | +0,73 |

2. Preservation and management of natural resources | 52566129680 | 53217088053 | –1,22 |

3. Citizenship, freedom, security and justice | 1308185377 | 1488945648 | –12,14 |

4. EU as a global player | 8324169158 | 7847128400 | +6,08 |

5. Administration | 7700730900 | 7279767193 | +5,78 |

6. Compensation | 209112912 | 206636292 | +1,20 |

Total expenditure [3] | 116172262329 | 115771282245 | +0,35 |

REVENUE

Description | Budget 2009 [4] | Budget 2008 [5] | Change (%) |

Miscellaneous revenue (Titles 4 to 9) | 1359722489 | 3287902147 | –58,64 |

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 1796151821 | 1528833290 | +17,49 |

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | 125750000 | |

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | 2505428603 | |

Total revenue for Titles 3 to 9 | 3155874310 | 7447914040 | –57,63 |

Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 1 and 1 2) | 19206100000 | 16936300000 | +13,40 |

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 15302126900 | 18096756274 | –15,44 |

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 78508161119 | 73290311931 | +7,12 |

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom [6] | 113016388019 | 108323368205 | +4,33 |

Total revenue [7] | 116172262329 | 115771282245 | +0,35 |

TABLE 1

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

Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base [8] | Member States whose VAT base is capped |

| (1) | (2) | (3) | (4) | (5) | (6) |

Belgium | 1536968000 | 3589965000 | 50 | 1794982500 | 1536968000 | |

Bulgaria | 223027000 | 366131000 | 50 | 183065500 | 183065500 | Bulgaria |

Czech Republic | 920662000 | 1498219000 | 50 | 749109500 | 749109500 | Czech Republic |

Denmark | 1049347000 | 2485825000 | 50 | 1242912500 | 1049347000 | |

Germany | 11027669000 | 25782215000 | 50 | 12891107500 | 11027669000 | |

Estonia | 106811000 | 179147000 | 50 | 89573500 | 89573500 | Estonia |

Ireland | 1057387000 | 1702611000 | 50 | 851305500 | 851305500 | Ireland |

Greece | 1341120000 | 2540996000 | 50 | 1270498000 | 1270498000 | Greece |

Spain | 6960754000 | 11071296000 | 50 | 5535648000 | 5535648000 | Spain |

France | 9811160000 | 20246782000 | 50 | 10123391000 | 9811160000 | |

Italy | 6665384000 | 16099280000 | 50 | 8049640000 | 6665384000 | |

Cyprus | 153685000 | 173150000 | 50 | 86575000 | 86575000 | Cyprus |

Latvia | 139214000 | 252103000 | 50 | 126051500 | 126051500 | Latvia |

Lithuania | 170568000 | 341935000 | 50 | 170967500 | 170568000 | |

Luxembourg | 210287000 | 312782000 | 50 | 156391000 | 156391000 | Luxembourg |

Hungary | 470859000 | 1049271000 | 50 | 524635500 | 470859000 | |

Malta | 44305000 | 57829000 | 50 | 28914500 | 28914500 | Malta |

Netherlands | 2991782000 | 6091676000 | 50 | 3045838000 | 2991782000 | |

Austria | 1288744000 | 2915547000 | 50 | 1457773500 | 1288744000 | |

Poland | 2077482000 | 3785401000 | 50 | 1892700500 | 1892700500 | Poland |

Portugal | 1021256000 | 1662244000 | 50 | 831122000 | 831122000 | Portugal |

Romania | 603228000 | 1440310000 | 50 | 720155000 | 603228000 | |

Slovenia | 206549000 | 379052000 | 50 | 189526000 | 189526000 | Slovenia |

Slovakia | 272101000 | 659092000 | 50 | 329546000 | 272101000 | |

Finland | 836092000 | 1986287000 | 50 | 993143500 | 836092000 | |

Sweden | 1517820000 | 3604262000 | 50 | 1802131000 | 1517820000 | |

United Kingdom | 9617309000 | 19570323000 | 50 | 9785161500 | 9617309000 | |

Total | 62321570000 | 129843731000 | | 64921865500 | 59849511500 | |

TABLE 2

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

Member State | 1 % of capped VAT base | Uniform rate of VAT own resource [9] (in %) | VAT-based own resource at uniform rate |

| (1) | (2) | (3) = (1) × (2) |

Belgium | 1536968000 | 0,300 | 461090400 |

Bulgaria | 183065500 | 0,300 | 54919650 |

Czech Republic | 749109500 | 0,300 | 224732850 |

Denmark | 1049347000 | 0,300 | 314804100 |

Germany | 11027669000 | 0,150 | 1654150350 |

Estonia | 89573500 | 0,300 | 26872050 |

Ireland | 851305500 | 0,300 | 255391650 |

Greece | 1270498000 | 0,300 | 381149400 |

Spain | 5535648000 | 0,300 | 1660694400 |

France | 9811160000 | 0,300 | 2943348000 |

Italy | 6665384000 | 0,300 | 1999615200 |

Cyprus | 86575000 | 0,300 | 25972500 |

Latvia | 126051500 | 0,300 | 37815450 |

Lithuania | 170568000 | 0,300 | 51170400 |

Luxembourg | 156391000 | 0,300 | 46917300 |

Hungary | 470859000 | 0,300 | 141257700 |

Malta | 28914500 | 0,300 | 8674350 |

Netherlands | 2991782000 | 0,100 | 299178200 |

Austria | 1288744000 | 0,225 | 289967400 |

Poland | 1892700500 | 0,300 | 567810150 |

Portugal | 831122000 | 0,300 | 249336600 |

Romania | 603228000 | 0,300 | 180968400 |

Slovenia | 189526000 | 0,300 | 56857800 |

Slovakia | 272101000 | 0,300 | 81630300 |

Finland | 836092000 | 0,300 | 250827600 |

Sweden | 1517820000 | 0,100 | 151782000 |

United Kingdom | 9617309000 | 0,300 | 2885192700 |

Total | 59849511500 | | 15302126900 |

TABLE 3

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

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

| (1) | (2) | (3) = (1) × (2) |

Belgium | 3589965000 | | 2170621165 |

Bulgaria | 366131000 | | 221375890 |

Czech Republic | 1498219000 | | 905876762 |

Denmark | 2485825000 | | 1503018653 |

Germany | 25782215000 | | 15588848793 |

Estonia | 179147000 | | 108318680 |

Ireland | 1702611000 | | 1029459472 |

Greece | 2540996000 | | 1536377011 |

Spain | 11071296000 | | 6694101313 |

France | 20246782000 | | 12241928133 |

Italy | 16099280000 | | 9734200168 |

Cyprus | 173150000 | | 104692679 |

Latvia | 252103000 | 0,6046357 [10] | 152430485 |

Lithuania | 341935000 | | 206746124 |

Luxembourg | 312782000 | | 189119178 |

Hungary | 1049271000 | | 634426754 |

Malta | 57829000 | | 34965481 |

Netherlands | 6091676000 | | 3683245061 |

Austria | 2915547000 | | 1762843934 |

Poland | 3785401000 | | 2288788756 |

Portugal | 1662244000 | | 1005052140 |

Romania | 1440310000 | | 870862911 |

Slovenia | 379052000 | | 229188389 |

Slovakia | 659092000 | | 398510583 |

Finland | 1986287000 | | 1200980121 |

Sweden | 3604262000 | | 2179265642 |

United Kingdom | 19570323000 | | 11832916841 |

Total | 129843731000 | | 78508161119 |

TABLE 4

Calculation of the 2009 gross reduction in GNI contribution for Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

EU GDP price deflator, in EUR, (spring 2008 economic forecast):

(a) 2004 EU25 = 107,4693 / (b) 2006 EU25 = 112,1704 / (c) 2006 EU27 = 112,5139 / (d) 2009 EU27 = 118,6384

Lump-sum for Netherlands: in 2009 prices:

605000000 EUR × [(b/a) × (d/c)] = 665837614 EUR

Lump-sum for Sweden: in 2009 prices:

150000000 EUR × [(b/a) × (d/c)] = 165083706 EUR

Member State | Gross reduction | Percentage share of GNI base | GNI key applied to the gross reduction | Financing of the reduction in favour of Netherlands and Sweden |

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

Belgium | | 2,76 | 22973604 | 22973604 |

Bulgaria | | 0,28 | 2343017 | 2343017 |

Czech Republic | | 1,15 | 9587695 | 9587695 |

Denmark | | 1,91 | 15907776 | 15907776 |

Germany | | 19,86 | 164990577 | 164990577 |

Estonia | | 0,14 | 1146432 | 1146432 |

Ireland | | 1,31 | 10895680 | 10895680 |

Greece | | 1,96 | 16260837 | 16260837 |

Spain | | 8,53 | 70849596 | 70849596 |

France | | 15,59 | 129567155 | 129567155 |

Italy | | 12,40 | 103025652 | 103025652 |

Cyprus | | 0,13 | 1108055 | 1108055 |

Latvia | | 0,19 | 1613307 | 1613307 |

Lithuania | | 0,26 | 2188177 | 2188177 |

Luxembourg | | 0,24 | 2001616 | 2001616 |

Hungary | | 0,81 | 6714700 | 6714700 |

Malta | | 0,04 | 370071 | 370071 |

Netherlands | –665837614 | 4,69 | 38983040 | –626854574 |

Austria | | 2,25 | 18657737 | 18657737 |

Poland | | 2,92 | 24224276 | 24224276 |

Portugal | | 1,28 | 10637356 | 10637356 |

Romania | | 1,11 | 9217113 | 9217113 |

Slovenia | | 0,29 | 2425703 | 2425703 |

Slovakia | | 0,51 | 4217790 | 4217790 |

Finland | | 1,53 | 12711035 | 12711035 |

Sweden | –165083706 | 2,78 | 23065096 | –142018610 |

United Kingdom | | 15,07 | 125238227 | 125238227 |

Total | –830921320 | 100,00 | 830921320 | 0 |

TABLE 5

Correction of budgetary imbalances for the United Kingdom for 2008 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

Description | Coefficient [11] (%) | Amount |

1. United Kingdom's share (in %) of notional uncapped VAT base | 16,5798 | |

2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure | 7,4338 | |

3. (1) – (2) | 9,1460 | |

4. Total allocated expenditure | | 109143810077 |

5. Enlargement related expenditure [12] | | 6006470758 |

6. Enlargement-adjusted total allocated expenditure = (4) – (5) | | 103137339318 |

7. United Kingdom's correction original amount = (3) × (6) × 0,66 | | 6225734850 |

8. United Kingdom's advantage [13] | | –105381521 |

9. Core United Kingdom's correction = (7) – (8) | | 6331116370 |

10. Windfall gains deriving from traditional own resources [14] | | –23555354 |

11. Correction for the United Kingdom = (9) – (10) | | 6354671724 |

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –6354671724 (Chapter 1 5)

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

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

Belgium | 2,76 | 3,26 | 4,99 | | 1,30 | 4,56 | 289752905 |

Bulgaria | 0,28 | 0,33 | 0,51 | | 0,13 | 0,47 | 29551130 |

Czech Republic | 1,15 | 1,36 | 2,08 | | 0,54 | 1,90 | 120924106 |

Denmark | 1,91 | 2,25 | 3,46 | | 0,90 | 3,16 | 200635665 |

Germany | 19,86 | 23,38 | 0,00 | –17,54 | 0,00 | 5,85 | 371434773 |

Estonia | 0,14 | 0,16 | 0,25 | | 0,07 | 0,23 | 14459295 |

Ireland | 1,31 | 1,54 | 2,37 | | 0,62 | 2,16 | 137420973 |

Greece | 1,96 | 2,30 | 3,54 | | 0,92 | 3,23 | 205088621 |

Spain | 8,53 | 10,04 | 15,40 | | 4,02 | 14,06 | 893585363 |

France | 15,59 | 18,36 | 28,17 | | 7,36 | 25,72 | 1634156294 |

Italy | 12,40 | 14,60 | 22,40 | | 5,85 | 20,45 | 1299403517 |

Cyprus | 0,13 | 0,16 | 0,24 | | 0,06 | 0,22 | 13975266 |

Latvia | 0,19 | 0,23 | 0,35 | | 0,09 | 0,32 | 20347713 |

Lithuania | 0,26 | 0,31 | 0,48 | | 0,12 | 0,43 | 27598224 |

Luxembourg | 0,24 | 0,28 | 0,44 | | 0,11 | 0,40 | 25245230 |

Hungary | 0,81 | 0,95 | 1,46 | | 0,38 | 1,33 | 84688659 |

Malta | 0,04 | 0,05 | 0,08 | | 0,02 | 0,07 | 4667489 |

Netherlands | 4,69 | 5,52 | 0,00 | –4,14 | 0,00 | 1,38 | 87760508 |

Austria | 2,25 | 2,64 | 0,00 | –1,98 | 0,00 | 0,66 | 42003200 |

Poland | 2,92 | 3,43 | 5,27 | | 1,38 | 4,81 | 305526916 |

Portugal | 1,28 | 1,51 | 2,31 | | 0,60 | 2,11 | 134162876 |

Romania | 1,11 | 1,31 | 2,00 | | 0,52 | 1,83 | 116250160 |

Slovenia | 0,29 | 0,34 | 0,53 | | 0,14 | 0,48 | 30594008 |

Slovakia | 0,51 | 0,60 | 0,92 | | 0,24 | 0,84 | 53196569 |

Finland | 1,53 | 1,80 | 2,76 | | 0,72 | 2,52 | 160317003 |

Sweden | 2,78 | 3,27 | 0,00 | –2,45 | 0,00 | 0,82 | 51925261 |

United Kingdom | 15,07 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |

Total | 100,00 | 100,00 | 100,00 | –26,11 | 26,11 | 100,00 | 6354671724 |

The calculations are made to 15 decimal places.

TABLE 7.1

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2007 pursuant to Article 11 thereof (Chapter 3 7)

2007 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 75535825263 / 120405880000 = 0,627343326281075

Member State | Total own resources for 2007 (2000/597/EC) | VAT adjustment | GNI adjustment | Gross reduction | Adjustment relating to 2007 | Total own resources for 2007 (2007/436/EC) |

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

Belgium | 4227632577 | –49110001 | 119433720 | 21698582 | 92022301 | 4319654878 |

Bulgaria | 279464490 | –4893525 | 10031892 | 1822583 | 6960950 | 286425440 |

Czech Republic | 1166236942 | –20587169 | 42204393 | 7667646 | 29284870 | 1195521812 |

Denmark | 2152881004 | –33318257 | 83470326 | 15164793 | 65316862 | 2218197866 |

Germany | 20989760114 | –1868595728 | 868989211 | 157876965 | –841729552 | 20148030562 |

Estonia | 161027687 | –2559165 | 5246374 | 953155 | 3640364 | 164668051 |

Ireland | 1555346554 | –28521057 | 58469130 | 10622605 | 40570678 | 1595917232 |

Greece | 1912294978 | –35969041 | 73737750 | 13396590 | 51165299 | 1963460277 |

Spain | 9755840606 | –180344390 | 369712096 | 67168870 | 256536576 | 10012377182 |

France | 16640655478 | –320782802 | 672790442 | 122231797 | 474239437 | 17114894915 |

Italy | 13754335167 | –211607460 | 550668233 | 100044774 | 439105547 | 14193440714 |

Cyprus | 165353541 | –2639367 | 5410792 | 983027 | 3754452 | 169107993 |

Latvia | 184669749 | –3340096 | 6847310 | 1244011 | 4751225 | 189420974 |

Lithuania | 258012027 | –4282818 | 9480071 | 1722328 | 6919581 | 264931608 |

Luxembourg | 268380958 | –5295301 | 10855547 | 1972223 | 7532469 | 275913427 |

Hungary | 870246948 | –13621962 | 33711084 | 6124591 | 26213713 | 896460661 |

Malta | 53659910 | –896184 | 1837207 | 333782 | 1274805 | 54934715 |

Netherlands | 6009567553 | –632537004 | 200220582 | –601681032 | –1033997454 | 4975570099 |

Austria | 2251083089 | –129827805 | 95771054 | 17399575 | –16657176 | 2234425913 |

Poland | 2670179333 | –50334879 | 103188203 | 18747115 | 71600439 | 2741779772 |

Portugal | 1393587774 | –27131211 | 55619900 | 10104960 | 38593649 | 1432181423 |

Romania | 1078417771 | –17007833 | 41351618 | 7512715 | 31856500 | 1110274271 |

Slovenia | 297197340 | –5538643 | 11354405 | 2062855 | 7878617 | 305075957 |

Slovakia | 486815349 | –8031544 | 18515627 | 3363898 | 13847981 | 500663330 |

Finland | 1564911952 | –26942006 | 63895320 | 11608429 | 48561743 | 1613473695 |

Sweden | 2908628252 | –337565799 | 120921053 | –136227122 | –352871868 | 2555756384 |

United Kingdom | 13147018195 | –361467829 | 749015536 | 136080285 | 523627992 | 13670646187 |

Total | 106203205338 | –4382748876 | 4382748876 | 0 | 0 | 106203205338 |

TABLE 7.2

Adjustment relating to the implementation of Decision 2007/436/EC, Euratom for the year 2008 pursuant to Article 11 thereof (Chapter 3 7)

2008 GNI uniform rate: GNI-based own resource / 1 % of EU 27 GNI base = 76559439880 / 125563242000 = 0,609728123139732

Member State | Total own resources for 2008 (2000/597/EC) | VAT adjustment | GNI adjustment | UK Correction adjustment | Gross reduction | Adjustment relating to 2008 | Total own resources for 2008 (2007/436/EC) |

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

Belgium | 4488839886 | –18080290 | 90147833 | 17770661 | 22729356 | 112567560 | 4601407446 |

Bulgaria | 343568585 | –2014002 | 8569315 | 1689252 | 2160618 | 10405183 | 353973768 |

Czech Republic | 1290819017 | –8135219 | 34614292 | 6823445 | 8727449 | 42029967 | 1332848984 |

Denmark | 2272696879 | –12367213 | 62529414 | 12326297 | 15765807 | 78254305 | 2350951184 |

Germany | 21572352511 | –1734939111 | 652832921 | 22879677 | 164601538 | –894624975 | 20677727536 |

Estonia | 166343851 | –986010 | 4195342 | 827020 | 1057789 | 5094141 | 171437992 |

Ireland | 1552005577 | –9882730 | 42049725 | 8289177 | 10602176 | 51058348 | 1603063925 |

Greece | 2207815971 | –14517143 | 61768546 | 12176309 | 15573966 | 75001678 | 2282817649 |

Spain | 10039010221 | –65034926 | 276715110 | 54548292 | 69769357 | 335997833 | 10375008054 |

France | 17582562799 | –116277087 | 509355672 | 100408258 | 128426011 | 621912854 | 18204475653 |

Italy | 14187384761 | –78922659 | 406573752 | 80147064 | 102511168 | 510309325 | 14697694086 |

Cyprus | 176314844 | –992557 | 4223200 | 832511 | 1064813 | 5127967 | 181442811 |

Latvia | 215208514 | –1382462 | 5882195 | 1159546 | 1483103 | 7142382 | 222350896 |

Lithuania | 304401017 | –1885729 | 8060421 | 1588935 | 2032308 | 9795935 | 314196952 |

Luxembourg | 265454052 | –1807876 | 7692276 | 1516363 | 1939486 | 9340249 | 274794301 |

Hungary | 912105763 | –5461854 | 25370730 | 5001281 | 6396830 | 31306987 | 943412750 |

Malta | 55668537 | –335097 | 1425793 | 281064 | 359491 | 1731251 | 57399788 |

Netherlands | 6209281363 | –608921442 | 151264862 | 5301343 | –622359979 | –1074715216 | 5134566147 |

Austria | 2278917858 | –108496862 | 73155810 | 2563874 | 18445085 | –14332093 | 2264585765 |

Poland | 3224353288 | –20569918 | 87522314 | 17253097 | 22067373 | 106272866 | 3330626154 |

Portugal | 1465664361 | –9782158 | 41621803 | 8204822 | 10494282 | 50538749 | 1516203110 |

Romania | 1216461901 | –6652435 | 32958395 | 6497022 | 8309940 | 41112922 | 1257574823 |

Slovenia | 377677702 | –2153908 | 9164595 | 1806598 | 2310708 | 11127993 | 388805695 |

Slovakia | 559923861 | –2943160 | 15100737 | 2976778 | 3807413 | 18941768 | 578865629 |

Finland | 1671149086 | –9761237 | 49371904 | 9732584 | 12448348 | 61791599 | 1732940685 |

Sweden | 2931774946 | –306341256 | 89404305 | 3133331 | –141218203 | –355021823 | 2576753123 |

United Kingdom | 10755611054 | –120483608 | 517556687 | –385734601 | 130493767 | 141832245 | 10897443299 |

Total | 108323368205 | –3269127949 | 3269127949 | 0 | 0 | 0 | 108323368205 |

TABLE 8

Summary of financing [15] of the general budget by type of own resource and by Member State

Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources [16] |

Net sugar sector levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | p.m. Collection costs (25 % of gross TOR) | VAT-based own resource | GNI-based own resource | Reduction in favour of Netherlands and Sweden | United Kingdom correction | Adjustments relating to 2007 and 2008 | Total "national contributions" | Share in total "national contributions" (%) |

| (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) | (9) | (10) = (5) + (6) + (7) + (8) + (9) | (11) | (12) = (3) + (10) |

Belgium | 6900000 | 1983300000 | 1990200000 | 663400000 | 461090400 | 2170621165 | 22973604 | 289752905 | 204589861 | 3149027935 | 3,36 | 5139227935 |

Bulgaria | 400000 | 85100000 | 85500000 | 28500000 | 54919650 | 221375890 | 2343017 | 29551130 | 17366133 | 325555820 | 0,35 | 411055820 |

Czech Republic | 3400000 | 243600000 | 247000000 | 82333333 | 224732850 | 905876762 | 9587695 | 120924106 | 71314837 | 1332436250 | 1,42 | 1579436250 |

Denmark | 3500000 | 364800000 | 368300000 | 122766667 | 314804100 | 1503018653 | 15907776 | 200635665 | 143571167 | 2177937361 | 2,32 | 2546237361 |

Germany | 28700000 | 3554700000 | 3583400000 | 1194466662 | 1654150350 | 15588848793 | 164990577 | 371434773 | –1736354527 | 16043069966 | 17,10 | 19626469966 |

Estonia | 8600000 | 28300000 | 36900000 | 12300000 | 26872050 | 108318680 | 1146432 | 14459295 | 8734505 | 159530962 | 0,17 | 196430962 |

Ireland | 0 | 259400000 | 259400000 | 86466667 | 255391650 | 1029459472 | 10895680 | 137420973 | 91629026 | 1524796801 | 1,63 | 1784196801 |

Greece | 1400000 | 268000000 | 269400000 | 89800000 | 381149400 | 1536377011 | 16260837 | 205088621 | 126166977 | 2265042846 | 2,41 | 2534442846 |

Spain | 6500000 | 1439700000 | 1446200000 | 482066667 | 1660694400 | 6694101313 | 70849596 | 893585363 | 592534409 | 9911765081 | 10,57 | 11357965081 |

France | 32700000 | 1424400000 | 1457100000 | 485700000 | 2943348000 | 12241928133 | 129567155 | 1634156294 | 1096152291 | 18045151873 | 19,24 | 19502251873 |

Italy | 4700000 | 1909800000 | 1914500000 | 638166667 | 1999615200 | 9734200168 | 103025652 | 1299403517 | 949414872 | 14085659409 | 15,02 | 16000159409 |

Cyprus | 3800000 | 45800000 | 49600000 | 16533334 | 25972500 | 104692679 | 1108055 | 13975266 | 8882419 | 154630919 | 0,16 | 204230919 |

Latvia | 800000 | 33400000 | 34200000 | 11400000 | 37815450 | 152430485 | 1613307 | 20347713 | 11893607 | 224100562 | 0,24 | 258300562 |

Lithuania | 900000 | 52900000 | 53800000 | 17933333 | 51170400 | 206746124 | 2188177 | 27598224 | 16715516 | 304418441 | 0,32 | 358218441 |

Luxembourg | 0 | 22700000 | 22700000 | 7566667 | 46917300 | 189119178 | 2001616 | 25245230 | 16872718 | 280156042 | 0,30 | 302856042 |

Hungary | 2900000 | 135800000 | 138700000 | 46233334 | 141257700 | 634426754 | 6714700 | 84688659 | 57520700 | 924608513 | 0,99 | 1063308513 |

Malta | 200000 | 9900000 | 10100000 | 3366667 | 8674350 | 34965481 | 370071 | 4667489 | 3006056 | 51683447 | 0,06 | 61783447 |

Netherlands | 7300000 | 2108700000 | 2116000000 | 705333333 | 299178200 | 3683245061 | –626854574 | 87760508 | –2108712670 | 1334616525 | 1,42 | 3450616525 |

Austria | 3200000 | 242300000 | 245500000 | 81833334 | 289967400 | 1762843934 | 18657737 | 42003200 | –30989269 | 2082483002 | 2,22 | 2327983002 |

Poland | 14000000 | 462000000 | 476000000 | 158666667 | 567810150 | 2288788756 | 24224276 | 305526916 | 177873305 | 3364223403 | 3,59 | 3840223403 |

Portugal | 200000 | 160300000 | 160500000 | 53500000 | 249336600 | 1005052140 | 10637356 | 134162876 | 89132398 | 1488321370 | 1,59 | 1648821370 |

Romania | 1100000 | 244400000 | 245500000 | 81833334 | 180968400 | 870862911 | 9217113 | 116250160 | 72969422 | 1250268006 | 1,33 | 1495768006 |

Slovenia | 0 | 106600000 | 106600000 | 35533333 | 56857800 | 229188389 | 2425703 | 30594008 | 19006610 | 338072510 | 0,36 | 444672510 |

Slovakia | 2300000 | 115900000 | 118200000 | 39400000 | 81630300 | 398510583 | 4217790 | 53196569 | 32789749 | 570344991 | 0,61 | 688544991 |

Finland | 800000 | 166700000 | 167500000 | 55833334 | 250827600 | 1200980121 | 12711035 | 160317003 | 110353342 | 1735189101 | 1,85 | 1902689101 |

Sweden | 2800000 | 493300000 | 496100000 | 165366667 | 151782000 | 2179265642 | –142018610 | 51925261 | –707893691 | 1533060602 | 1,63 | 2029160602 |

United Kingdom | 9700000 | 3097500000 | 3107200000 | 1035733333 | 2885192700 | 11832916841 | 125238227 | –6354671724 | 665460237 | 9154136281 | 9,76 | 12261336281 |

Total | 146800000 | 19059300000 | 19206100000 | 6402033333 | 15302126900 | 78508161119 | 0 | 0 | 0 | 93810288019 | 100,00 | 113016388019 |

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

Title Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |

1 | OWN RESOURCES | 114812539840 | –1796151821 | 113016388019 |

3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 1796151821 | 1796151821 |

4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER COMMUNITY BODIES | 1119618489 | | 1119618489 |

5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 76894000 | | 76894000 |

6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES | 10000000 | | 10000000 |

7 | INTEREST ON LATE PAYMENTS AND FINES | 123000000 | | 123000000 |

8 | BORROWING AND LENDING OPERATIONS | p.m. | | p.m. |

9 | MISCELLANEOUS REVENUE | 30210000 | | 30210000 |

| Total | 116172262329 | 0 | 116172262329 |

TITLE 1

OWN RESOURCES

Title Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |

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

1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) | 146800000 | | 146800000 |

1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM | 19059300000 | | 19059300000 |

1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM | 15302126900 | | 15302126900 |

1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM | 80304312940 | –1796151821 | 78508161119 |

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

1 6 | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN | | | 0 |

| Title 1 — Total | 114812539840 | –1796151821 | 113016388019 |

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

Title Chapter Article Item | Heading | Budget 2009 | Amending budget No 5 | New amount |

1 4

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

1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 80304312940 | –1796151821 | 78508161119 |

| Article 1 4 0 — Subtotal | 80304312940 | –1796151821 | 78508161119 |

| Chapter 1 4 — Total | 80304312940 | –1796151821 | 78508161119 |

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

Budget 2009 | Amending budget No 5 | New amount |

80304312940 | –1796151821 | 78508161119 |

Remarks

The rate to be applied to the Member States' gross national income for this financial year is 0,6046 %.

Legal basis

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

Member State | Budget 2009 | Amending budget No 5 | New amount |

Belgium | 2220281800 | –49660635 | 2170621165 |

Bulgaria | 226440647 | –5064757 | 221375890 |

Czech Republic | 926601897 | –20725135 | 905876762 |

Denmark | 1537405520 | –34386867 | 1503018653 |

Germany | 15945498835 | –356650042 | 15588848793 |

Estonia | 110796853 | –2478173 | 108318680 |

Ireland | 1053011998 | –23552526 | 1029459472 |

Greece | 1571527069 | –35150058 | 1536377011 |

Spain | 6847252553 | –153151240 | 6694101313 |

France | 12522005531 | –280077398 | 12241928133 |

Italy | 9956904421 | –222704253 | 9734200168 |

Cyprus | 107087895 | –2395216 | 104692679 |

Latvia | 155917872 | –3487387 | 152430485 |

Lithuania | 211476172 | –4730048 | 206746124 |

Luxembourg | 193445948 | –4326770 | 189119178 |

Hungary | 648941509 | –14514755 | 634426754 |

Malta | 35765440 | –799959 | 34965481 |

Netherlands | 3767512317 | –84267256 | 3683245061 |

Austria | 1803175224 | –40331290 | 1762843934 |

Poland | 2341152893 | –52364137 | 2288788756 |

Portugal | 1028046262 | –22994122 | 1005052140 |

Romania | 890786980 | –19924069 | 870862911 |

Slovenia | 234431884 | –5243495 | 229188389 |

Slovakia | 407627922 | –9117339 | 398510583 |

Finland | 1228456789 | –27476668 | 1200980121 |

Sweden | 2229124050 | –49858408 | 2179265642 |

United Kingdom | 12103636659 | –270719818 | 11832916841 |

Article 1 4 0 — Total | 80304312940 | –1796151821 | 78508161119 |

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter | Heading | Budget 2009 | Amending budget No 5 | New amount |

3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 1796151821 | 1796151821 |

3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |

3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |

3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE | p.m. | | p.m. |

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

3 6 | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |

3 7 | ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE DECISION 2007/436/EC, EURATOM | | | 0 |

| Title 3 — Total | p.m. | 1796151821 | 1796151821 |

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

Title Chapter Article Item | Heading | Budget 2009 | Amending budget No 5 | New amount |

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0 | Surplus available from the preceding financial year | p.m. | 1796151821 | 1796151821 |

| Article 3 0 0 — Subtotal | p.m. | 1796151821 | 1796151821 |

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

| Article 3 0 1 — Subtotal | — | | — |

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

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

| Chapter 3 0 — Total | p.m. | 1796151821 | 1796151821 |

Surplus available from the preceding financial year

Budget 2009 | Amending budget No 5 | New amount |

p.m. | 1796151821 | 1796151821 |

Remarks

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

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

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

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

Legal basis

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

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

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

[1] The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

[2] The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

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

[4] The figures in this column correspond to those in the 2009 budget plus AB No 1/2009 to No 5/2009.

[5] The figures in this column correspond to those in the 2008 budget (OJ L 71, 14.3.2008, p. 1) plus Amending Budgets No 1/2008 to No 10/2008.

[6] The own resources for the 2009 budget are determined on the basis of the budget forecasts adopted at the 142nd meeting of the Advisory Committee on Own Resources on 7 May 2008.

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

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

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

[10] Calculation of rate: (78508161119) / (129843731000) = 0,604635745710357 %.

[11] Rounded percentages.

[12] The amount of enlargement-related expenditure is the sum of the following 2 elements: (1) pre-accession expenditure (PAE), which corresponds to the sum, as adjusted by applying the EU-27 GDP deflator for 2007, of payments made under 2003 appropriations to the 10 new Member States which joined the EU on 1.5.2004 (as adjusted by applying the EU-25 GDP deflator for 2004, 2005 and 2006) as well as of payments made under 2006 appropriations to Bulgaria and Romania, and (2) 20 % of total allocated expenditure in Member States that have acceded to the EU after 30 April 2004, 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.

[13] The "UK advantage" corresponds to the effects arising for the United Kingdom from the changeover to capped VAT, the introduction of the GNP/GNI-based own resource, the removal of the frozen rate and subsequent fixation of the VAT uniform rate of call at 0,3 %, as well as the reduced VAT uniform rate of call granted, for the period 2007-2013 only, to Germany, the Netherlands, Austria and Sweden (respectively 0,15 %, 0,10 %, 0,225 % and 0,10 %).

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

[15] p.m. (own resources + other revenue = total revenue = total expenditure); (113016388019 + 3155874310 = 116172262329 = 116172262329).

[16] Total own resources as percentage of GNI: (113016388019) / (12984373100000) = 0,87 %; own resources ceiling as percentage of GNI: 1,24 %.

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