Europa EUR-Lex    Preliminary draft budget 2010

Annex PARTA-2 — FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2010 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 2010

Budget 2009(1)

Change (%)

    

1. Sustainable growth

47 364 656 303

46 069 734 302

+ 2,81

2. Preservation and management of natural resources

58 074 905 809

52 566 129 680

 + 10,48

3. Citizenship, freedom, security and justice

1 359 727 870

1 308 185 377

+ 3,94

4. EU as a global player

7 664 618 753

8 324 169 158

- 7,92

5. Administration

7 858 297 675

7 694 930 900

+ 2,12

6. Compensation

0

209 112 912

- 100,00

Total expenditure(2)

122 322 206 410

116 172 262 329

+ 5,29

    
(1)

The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 5/2009.

(2)

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‚.

REVENUE

Description

Budget 2010

Budget 2009(1)

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 421 467 341

1 359 722 489

+ 4,54

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

p.m.

1 796 151 821

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.

p.m.

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

p.m.

p.m.

Total revenue for Titles 3 to 9

1 421 467 341

3 155 874 310

- 54,96

Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)

14 203 100 000

19 206 100 000

- 26,05

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

13 950 917 375

15 302 126 900

- 8,83

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

92 746 721 694

78 508 161 119

+ 18,14

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom(2)

120 900 739 069

113 016 388 019

+ 6,98

Total revenue(3)

122 322 206 410

116 172 262 329

+ 5,29

(1)

The figures in this column correspond to those in the 2009 budget (OJ L 69, 13.3.2009, p. 1) plus Amending Budgets No 1/2009 to No 5/2009.

(2)

The own resources for the 2010 budget are determined on the basis of the budget forecasts adopted at the 145th meeting of the Advisory Committee on Own Resources on 12 May 2009.

(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‚.

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(1)

Member States whose VAT base is capped

 

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 443 248 000

3 399 546 000

50

1 699 773 000

1 443 248 000

 

Bulgaria

193 919 000

341 983 000

50

170 991 500

170 991 500

Bulgaria

Czech Republic

686 271 000

1 279 932 000

50

639 966 000

639 966 000

Czech Republic

Denmark

1 005 323 000

2 411 018 000

50

1 205 509 000

1 005 323 000

 

Germany

10 666 708 000

24 090 310 000

50

12 045 155 000

10 666 708 000

 

Estonia

81 803 000

133 404 000

50

66 702 000

66 702 000

Estonia

Ireland

742 238 000

1 349 841 000

50

674 920 500

674 920 500

Ireland

Greece

1 367 189 000

2 421 766 000

50

1 210 883 000

1 210 883 000

Greece

Spain

5 369 673 000

10 293 417 000

50

5 146 708 500

5 146 708 500

Spain

France

9 108 724 000

19 500 051 000

50

9 750 025 500

9 108 724 000

 

Italy

6 776 268 000

15 109 535 000

50

7 554 767 500

6 776 268 000

 

Cyprus

167 048 000

176 204 000

50

88 102 000

88 102 000

Cyprus

Latvia

70 219 000

180 611 000

50

90 305 500

70 219 000

 

Lithuania

130 593 000

264 183 000

50

132 091 500

130 593 000

 

Luxembourg

211 591 000

286 429 000

50

143 214 500

143 214 500

Luxembourg

Hungary

381 677 000

842 197 000

50

421 098 500

381 677 000

 

Malta

45 533 000

57 996 000

50

28 998 000

28 998 000

Malta

Netherlands

2 828 548 000

5 805 151 000

50

2 902 575 500

2 828 548 000

 

Austria

1 253 649 000

2 736 331 000

50

1 368 165 500

1 253 649 000

 

Poland

1 700 003 000

2 865 624 000

50

1 432 812 000

1 432 812 000

Poland

Portugal

991 818 000

1 550 258 000

50

775 129 000

775 129 000

Portugal

Romania

495 500 000

1 300 553 000

50

650 276 500

495 500 000

 

Slovenia

200 313 000

362 065 000

50

181 032 500

181 032 500

Slovenia

Slovakia

291 615 000

691 742 000

50

345 871 000

291 615 000

 

Finland

804 232 000

1 795 719 000

50

897 859 500

804 232 000

 

Sweden

1 286 602 000

2 941 457 000

50

1 470 728 500

1 286 602 000

 

United Kingdom

7 790 892 000

16 068 303 000

50

8 034 151 500

7 790 892 000

 

Total

56 091 197 000

118 255 626 000

 

59 127 813 000

54 893 257 500

 

(1)

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

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(1) (in %)

VAT-based own resource at uniform rate

 

(1)

(2)

(3) = (1) × (2)

Belgium

1 443 248 000

0,300

432 974 400

Bulgaria

170 991 500

0,300

51 297 450

Czech Republic

639 966 000

0,300

191 989 800

Denmark

1 005 323 000

0,300

301 596 900

Germany

10 666 708 000

0,150

1 600 006 200

Estonia

66 702 000

0,300

20 010 600

Ireland

674 920 500

0,300

202 476 150

Greece

1 210 883 000

0,300

363 264 900

Spain

5 146 708 500

0,300

1 544 012 550

France

9 108 724 000

0,300

2 732 617 200

Italy

6 776 268 000

0,300

2 032 880 400

Cyprus

88 102 000

0,300

26 430 600

Latvia

70 219 000

0,300

21 065 700

Lithuania

130 593 000

0,300

39 177 900

Luxembourg

143 214 500

0,300

42 964 350

Hungary

381 677 000

0,300

114 503 100

Malta

28 998 000

0,300

8 699 400

Netherlands

2 828 548 000

0,100

282 854 800

Austria

1 253 649 000

0,225

282 071 025

Poland

1 432 812 000

0,300

429 843 600

Portugal

775 129 000

0,300

232 538 700

Romania

495 500 000

0,300

148 650 000

Slovenia

181 032 500

0,300

54 309 750

Slovakia

291 615 000

0,300

87 484 500

Finland

804 232 000

0,300

241 269 600

Sweden

1 286 602 000

0,100

128 660 200

United Kingdom

7 790 892 000

0,300

2 337 267 600

Total

54 893 257 500

 

13 950 917 375

(1)

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 %.

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

3 399 546 000

 

2 666 230 415

Bulgaria

341 983 000

 

268 213 896

Czech Republic

1 279 932 000

 

1 003 838 050

Denmark

2 411 018 000

 

1 890 937 649

Germany

24 090 310 000

 

18 893 792 647

Estonia

133 404 000

 

104 627 442

Ireland

1 349 841 000

 

1 058 666 989

Greece

2 421 766 000

 

1 899 367 200

Spain

10 293 417 000

 

8 073 025 479

France

19 500 051 000

 

15 293 697 766

Italy

15 109 535 000

 

11 850 259 349

Cyprus

176 204 000

 

138 195 060

Latvia

180 611 000

0,7842901(1)

141 651 427

Lithuania

264 183 000

 

207 196 123

Luxembourg

286 429 000

 

224 643 441

Hungary

842 197 000

 

660 526 805

Malta

57 996 000

 

45 485 691

Netherlands

5 805 151 000

 

4 552 922 701

Austria

2 736 331 000

 

2 146 077 428

Poland

2 865 624 000

 

2 247 480 654

Portugal

1 550 258 000

 

1 215 852 067

Romania

1 300 553 000

 

1 020 010 897

Slovenia

362 065 000

 

283 964 010

Slovakia

691 742 000

 

542 526 431

Finland

1 795 719 000

 

1 408 364 709

Sweden

2 941 457 000

 

2 306 955 728

United Kingdom

16 068 303 000

 

12 602 211 640

Total

118 255 626 000

 

92 746 721 694

(1)

Calculation of rate: (92 746 721 694) / (118 255 626 000) = 0,784290141882975.

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)

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

 

2,87

23 368 678

23 368 678

Bulgaria

 

0,29

2 350 811

2 350 811

Czech Republic

 

1,08

8 798 327

8 798 327

Denmark

 

2,04

16 573 479

16 573 479

Germany

 

20,37

165 598 200

165 598 200

Estonia

 

0,11

917 027

917 027

Ireland

 

1,14

9 278 886

9 278 886

Greece

 

2,05

16 647 361

16 647 361

Spain

 

8,70

70 757 550

70 757 550

France

 

16,49

134 044 491

134 044 491

Italy

 

12,78

103 863 827

103 863 827

Cyprus

 

0,15

1 211 237

1 211 237

Latvia

 

0,15

1 241 531

1 241 531

Lithuania

 

0,22

1 816 009

1 816 009

Luxembourg

 

0,24

1 968 930

1 968 930

Hungary

 

0,71

5 789 311

5 789 311

Malta

 

0,05

398 668

398 668

Netherlands

- 651 393 555

4,91

39 904 949

- 611 488 606

Austria

 

2,31

18 809 699

18 809 699

Poland

 

2,42

19 698 467

19 698 467

Portugal

 

1,31

10 656 564

10 656 564

Romania

 

1,10

8 940 077

8 940 077

Slovenia

 

0,31

2 488 856

2 488 856

Slovakia

 

0,58

4 755 075

4 755 075

Finland

 

1,52

12 343 877

12 343 877

Sweden

- 161 502 534

2,49

20 219 747

- 141 282 787

United Kingdom

 

13,59

110 454 455

110 454 455

Total

- 812 896 089

100,00

812 896 089

0

EU GDP price deflator, in EUR, (spring 2009 economic forecast):

(a) 2004 EU25 = 107,3854 / (b) 2006 EU25 = 112,1711 / (c) 2006 EU27 = 112,5095 / (d) 2010 EU27 = 115,9689

Lump-sum for Netherlands: in 2010 prices:

605 000 000 EUR × [(b/a) × (d/c)] = 651 393 555 EUR

Lump-sum for Sweden: in 2010 prices:

150 000 000 EUR × [(b/a) × (d/c)] = 161 502 534 EUR

TABLE 5

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)

Description

Coefficient(1) (%)

Amount

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

13,8313

 

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

7,2604

 

3.  (1) – (2)

6,5709

 

4. Total allocated expenditure

 

104 614 895 122

5 Enlargement related expenditure(2)= (5a + 5b)

 

12 586 767 353

5a.Pre-accession expenditure

 

3 023 312 156

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

 

9 563 455 197

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

 

92 028 127 769

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

 

3 991 091 896

8. United Kingdom’s advantage(3)

 

19 427 650

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

 

3 971 664 246

10. Windfall gains deriving from traditional own resources(4)

 

13 121 864

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

 

3 958 542 381

(1)

Rounded percentages.

(2)

The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the EU on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for 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.

(3)

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.

(4)

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).

According to article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) shall not exceed EUR 10,5 billion, measured in 2004 prices. The corresponding figures are set out in the table below.

2007-2012 UK corrections

Difference

Difference

Difference in original amount in reference to EUR 10,5 billion threshold

in current

in constant

(ORD 2007 vs. ORD 2000), in EUR

prices

2004 prices

(A) 2007 UK correction

0

0

(B) 2008 UK correction

- 157 057 452

- 146 241 792

(C) 2009 UK correction

- 414 749 593

- 384 907 296

(D) 2010 UK correction

n/a

n/a

(E) 2011 UK correction

n/a

n/a

(F) 2012 UK correction

n/a

n/a

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

- 571 807 045

- 531 149 088

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR – 3 958 542 381 (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

2,87

3,33

5,10

 

1,33

4,66

184 436 541

Bulgaria

0,29

0,33

0,51

 

0,13

0,47

18 553 701

Czech Republic

1,08

1,25

1,92

 

0,50

1,75

69 440 517

Denmark

2,04

2,36

3,62

 

0,94

3,30

130 805 649

Germany

20,37

23,57

0,00

- 17,68

0,00

5,89

233 303 187

Estonia

0,11

0,13

0,20

 

0,05

0,18

7 237 605

Ireland

1,14

1,32

2,03

 

0,53

1,85

73 233 310

Greece

2,05

2,37

3,64

 

0,95

3,32

131 388 763

Spain

8,70

10,07

15,45

 

4,03

14,11

558 451 694

France

16,49

19,08

29,27

 

7,64

26,73

1 057 941 839

Italy

12,78

14,79

22,68

 

5,92

20,71

819 741 920

Cyprus

0,15

0,17

0,26

 

0,07

0,24

9 559 646

Latvia

0,15

0,18

0,27

 

0,07

0,25

9 798 740

Lithuania

0,22

0,26

0,40

 

0,10

0,36

14 332 796

Luxembourg

0,24

0,28

0,43

 

0,11

0,39

15 539 714

Hungary

0,71

0,82

1,26

 

0,33

1,15

45 691 955

Malta

0,05

0,06

0,09

 

0,02

0,08

3 146 474

Netherlands

4,91

5,68

0,00

- 4,26

0,00

1,42

56 220 125

Austria

2,31

2,68

0,00

- 2,01

0,00

0,67

26 500 064

Poland

2,42

2,80

4,30

 

1,12

3,93

155 469 518

Portugal

1,31

1,52

2,33

 

0,61

2,12

84 106 590

Romania

1,10

1,27

1,95

 

0,51

1,78

70 559 274

Slovenia

0,31

0,35

0,54

 

0,14

0,50

19 643 216

Slovakia

0,58

0,68

1,04

 

0,27

0,95

37 529 276

Finland

1,52

1,76

2,70

 

0,70

2,46

97 423 656

Sweden

2,49

2,88

0,00

- 2,16

0,00

0,72

28 486 611

United Kingdom

13,59

0,00

0,00

 

0,00

0,00

0

Total

100,00

100,00

100,00

- 26,11

26,11

100,00

3 958 542 381

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing(1) 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(2)

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

Collection costs (25 % of gross TOR)

VAT-based own resource

GNI-based own resource

Reduction in favour of Netherlands and Sweden

United Kingdom correction

Total ‘national contributions‚

Share in total ‘national contributions‚ (%)

 

(1)

(2)

(3)=(1)+(2)

(4)

(5)

(6)

(7)

(8)

(9) =(5)+(6)+(7)+(8)

(10)

(11) = (3) + (9)

Belgium

6 600 000

1 547 600 000

1 554 200 000

518 066 667

432 974 400

2 666 230 415

23 368 678

184 436 541

3 307 010 034

3,10

4 861 210 034

Bulgaria

400 000

73 800 000

74 200 000

24 733 333

51 297 450

268 213 896

2 350 811

18 553 701

340 415 858

0,32

414 615 858

Czech Republic

3 400 000

193 300 000

196 700 000

65 566 667

191 989 800

1 003 838 050

8 798 327

69 440 517

1 274 066 694

1,19

1 470 766 694

Denmark

3 400 000

284 100 000

287 500 000

95 833 333

301 596 900

1 890 937 649

16 573 479

130 805 649

2 339 913 677

2,19

2 627 413 677

Germany

26 300 000

2 683 300 000

2 709 600 000

903 199 997

1 600 006 200

18 893 792 647

165 598 200

233 303 187

20 892 700 234

19,58

23 602 300 234

Estonia

0

22 600 000

22 600 000

7 533 333

20 010 600

104 627 442

917 027

7 237 605

132 792 674

0,12

155 392 674

Ireland

0

173 300 000

173 300 000

57 766 667

202 476 150

1 058 666 989

9 278 886

73 233 310

1 343 655 335

1,26

1 516 955 335

Greece

1 400 000

194 000 000

195 400 000

65 133 334

363 264 900

1 899 367 200

16 647 361

131 388 763

2 410 668 224

2,26

2 606 068 224

Spain

4 700 000

1 037 100 000

1 041 800 000

347 266 667

1 544 012 550

8 073 025 479

70 757 550

558 451 694

10 246 247 273

9,60

11 288 047 273

France

30 900 000

979 000 000

1 009 900 000

336 633 333

2 732 617 200

15 293 697 766

134 044 491

1 057 941 839

19 218 301 296

18,01

20 228 201 296

Italy

4 700 000

1 318 100 000

1 322 800 000

440 933 334

2 032 880 400

11 850 259 349

103 863 827

819 741 920

14 806 745 496

13,88

16 129 545 496

Cyprus

0

38 400 000

38 400 000

12 800 000

26 430 600

138 195 060

1 211 237

9 559 646

175 396 543

0,16

213 796 543

Latvia

0

11 600 000

11 600 000

3 866 667

21 065 700

141 651 427

1 241 531

9 798 740

173 757 398

0,16

185 357 398

Lithuania

800 000

45 700 000

46 500 000

15 500 000

39 177 900

207 196 123

1 816 009

14 332 796

262 522 828

0,25

309 022 828

Luxembourg

0

12 000 000

12 000 000

4 000 000

42 964 350

224 643 441

1 968 930

15 539 714

285 116 435

0,27

297 116 435

Hungary

2 000 000

92 400 000

94 400 000

31 466 667

114 503 100

660 526 805

5 789 311

45 691 955

826 511 171

0,77

920 911 171

Malta

0

10 600 000

10 600 000

3 533 333

8 699 400

45 485 691

398 668

3 146 474

57 730 233

0,05

68 330 233

Netherlands

7 300 000

1 790 300 000

1 797 600 000

599 200 000

282 854 800

4 552 922 701

- 611 488 606

56 220 125

4 280 509 020

4,01

6 078 109 020

Austria

3 200 000

171 200 000

174 400 000

58 133 334

282 071 025

2 146 077 428

18 809 699

26 500 064

2 473 458 216

2,32

2 647 858 216

Poland

12 800 000

330 100 000

342 900 000

114 300 000

429 843 600

2 247 480 654

19 698 467

155 469 518

2 852 492 239

2,67

3 195 392 239

Portugal

200 000

112 800 000

113 000 000

37 666 667

232 538 700

1 215 852 067

10 656 564

84 106 590

1 543 153 921

1,45

1 656 153 921

Romania

1 000 000

152 400 000

153 400 000

51 133 333

148 650 000

1 020 010 897

8 940 077

70 559 274

1 248 160 248

1,17

1 401 560 248

Slovenia

0

80 200 000

80 200 000

26 733 333

54 309 750

283 964 010

2 488 856

19 643 216

360 405 832

0,34

440 605 832

Slovakia

1 400 000

128 200 000

129 600 000

43 200 000

87 484 500

542 526 431

4 755 075

37 529 276

672 295 282

0,63

801 895 282

Finland

800 000

136 200 000

137 000 000

45 666 667

241 269 600

1 408 364 709

12 343 877

97 423 656

1 759 401 842

1,65

1 896 401 842

Sweden

2 600 000

431 000 000

433 600 000

144 533 334

128 660 200

2 306 955 728

- 141 282 787

28 486 611

2 322 819 752

2,18

2 756 419 752

United Kingdom

9 500 000

2 030 400 000

2 039 900 000

679 966 667

2 337 267 600

12 602 211 640

110 454 455

-3 958 542 381

11 091 391 314

10,40

13 131 291 314

Total

123 400 000

14 079 700 000

14 203 100 000

4 734 366 667

13 950 917 375

92 746 721 694

0

0

106 697 639 069

100,00

120 900 739 069

(1)

p.m. (own resources + other revenue = total revenue = total expenditure); (120 900 739 069 + 1 421 467 341= 122 322 206 410= 122 322 206 410).

(2)

Total own resources as percentage of GNI: (120 900 739 069) / (11 825 562 600 000) = 1,02 %; own resources ceiling as percentage of GNI: 1,24 %.

 
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