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Official Journal of the European Union, L 9, 13 January 2006

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		ISSN 1725-2555
Official Journal of the European Union		L 9

English edition	Legislation	Volume 49 13 January 2006

Contents		II Acts whose publication is not obligatory	page
		European Parliament
	*	Final adoption of amending budget No 6 of the European Union for the financial year 2005	1
	*	Final adoption of amending budget No 7 of the European Union for the financial year 2005	27
	*	Final adoption of amending budget No 8 of the European Union for the financial year 2005	73

EN	Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk.

II Acts whose publication is not obligatory

European Parliament

13.1.2006

Official Journal of the European Union

L 9/1

FINAL ADOPTION

of amending budget No 6 of the European Union for the financial year 2005

(2006/3/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, 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), and in particular Articles 37 and 38 thereof,

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

Having regard to the Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 on budgetary discipline and improvement of the budgetary procedure (4),

Having regard to the decision of the European Parliament and of the Council of 17 November 2005 to mobilise the European Union Solidarity Fund for the amount of EUR 92 880 830 to grant financial assistance to Sweden, Estonia, Latvia and Lithuania for severe damages caused by a major storm on 8 January 2005,

Having regard to Preliminary draft amending budget No 6 of the European Union for the financial year 2005 presented by the Commission on 8 September 2005,

Having regard to Draft amending budget No 7 of the European Union for the financial year 2005 established by the Council on 7 November 2005,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 17 November 2005,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 6 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 17 November 2005.

The President

J. BORRELL FONTELLES

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 60, 8.3.2005, p. 1.

(3) OJ C 172, 18.6.1999, p. 1. Agreement amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

(4) OJ C 283, 20.11.2002, p. 1.

FINAL ADOPTION OF AMENDING BUDGET No 6 OF THE EUROPEAN UNION FOR THE 2006 FINANCIAL YEAR

CONTENTS

GENERAL STATEMENT OF REVENUE

A. Financing of the general budget

B. General statement of revenue by budget heading

— Title 7: Interest on late payments and fines

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Revenue

— Title 7: Interest on late payments and fines

— Expenditure

— Title 13: Regional policy

A. FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2005 pursuant to Article 1 of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources

EXPENDITURE

Description	Budget 2005 (1)	Budget 2004 (2)	Change (%)
1. Agriculture	49 114 850 000	43 993 285 000	+11,64
2. Structural operations	32 396 027 704	34 522 302 882	–6,16
3. Internal policies	8 016 662 269	7 510 377 641	+6,74
4. External action	5 476 162 603	4 950 907 978	+10,61
5. Administration	6 292 367 368	6 121 983 823	+2,78
6. Reserves	446 000 000	442 000 000	+0,90
7. Pre-accession strategy	3 286 990 000	2 856 200 000	+15,08
8. Compensation	1 304 988 996	1 409 545 056	–7,42
Total expenditure (3)	106 334 048 940	101 806 602 380	+4,45

REVENUE

Description	Budget 2005 (4)	Budget 2004 (5)	Change (%)
Miscellaneous revenue (Titles 4 to 9)	1 118 591 135	1 116 573 265	+0,18
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)	2 736 707 563	5 469 843 706	–49,97
Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)	p.m.	p.m.
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)	525 961 402	223 160 000	+ 135,69
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	4 381 260 100	6 809 576 971	–35,66
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)	13 644 000 000	12 406 875 000	+9,97
VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3)	15 556 051 275	13 579 913 763	+14,55
Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4)	72 752 737 565	69 010 236 646	+5,42
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6)	101 952 788 840	94 997 025 409	+7,32
Total revenue (7)	106 334 048 940	101 806 602 380	+4,45

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/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)	(4)	(5)	(6)	(7)
Belgium	1 254 705 000	2 999 949 000	50	1 499 974 500	1 254 705 000
Czech Republic	560 815 000	916 397 000	50	458 198 500	458 198 500	Czech Republic
Denmark	792 702 000	2 022 089 000	50	1 011 044 500	792 702 000
Germany	9 540 668 000	22 180 375 000	50	11 090 187 500	9 540 668 000
Estonia	51 716 000	89 699 000	50	44 849 500	44 849 500	Estonia
Greece	1 011 895 000	1 769 605 000	50	884 802 500	884 802 500	Greece
Spain	5 112 185 000	8 433 060 000	50	4 216 530 000	4 216 530 000	Spain
France	8 088 935 000	16 934 865 000	50	8 467 432 500	8 088 935 000
Ireland	732 980 000	1 320 647 000	50	660 323 500	660 323 500	Ireland
Italy	6 065 590 000	13 876 282 000	50	6 938 141 000	6 065 590 000
Cyprus	102 605 000	128 291 000	50	64 145 500	64 145 500	Cyprus
Latvia	52 031 000	117 078 000	50	58 539 000	52 031 000
Lithuania	122 072 000	191 345 000	50	95 672 500	95 672 500	Lithuania
Luxembourg	162 296 000	241 530 000	50	120 765 000	120 765 000	Luxembourg
Hungary	373 191 000	840 930 000	50	420 465 000	373 191 000
Malta	34 775 000	44 002 000	50	22 001 000	22 001 000	Malta
Netherlands	2 307 490 000	4 727 070 000	50	2 363 535 000	2 307 490 000
Austria	1 046 035 000	2 390 495 000	50	1 195 247 500	1 046 035 000
Poland	1 248 087 000	2 254 154 000	50	1 127 077 000	1 127 077 000	Poland
Portugal	907 620 000	1 370 760 000	50	685 380 000	685 380 000	Portugal
Slovenia	150 320 000	273 908 000	50	136 954 000	136 954 000	Slovenia
Slovakia	154 290 000	365 439 000	50	182 719 500	154 290 000
Finland	672 680 000	1 551 535 000	50	775 767 500	672 680 000
Sweden	1 234 471 000	2 983 416 000	50	1 491 708 000	1 234 471 000
United Kingdom	9 055 542 000	17 664 045 000	50	8 832 022 500	8 832 022 500	United Kingdom
Total	50 835 696 000	105 686 966 000		52 843 483 000	48 931 509 500

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = Maximum call rate – frozen rate

A.	The maximum call rate is set at 0,50 % for 2005.

B.	Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(1)	calculation of the theoretical share of the countries with a restricted financial burden:

In accordance with Article 5(1) of Decision 2000/597/EC, Euratom, the financial contribution of Germany (DE), the Netherlands (NL), Austria (AT) and Sweden (SE) is restricted to a quarter of their normal contribution.

Formula for a country with a restricted financial burden, for example Germany:

Germany's theoretical VAT contribution = [Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction

Example: Germany

Germany's theoretical VAT contribution = 9 540 668 000 / (48 931 509 500 – 8 832 022 500) × 1/4 × 5 185 683 679 = 308 450 868

(2)	calculation of the frozen rate:

Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK + D + NL + A + S)]

Frozen rate = [5 185 683 679 – (308 450 868 + 74 601 411 + 33 818 429 + 39 910 586)] / [48 931 509 500 – (8 832 022 500 + 9 540 668 000 + 2 307 490 000 + 1 046 035 000 + 1 234 471 000)]

Frozen rate = 0,182085195550907 %

Uniform rate

0,5 % – 0,182085195550907 % = 0,317914804449093 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State	1 % of capped VAT base	Maximum VAT call rate (in %)	Uniform rate of VAT own resources (in %)	VAT own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) × (3)
Belgium	1 254 705 000	0,50	0,317914804	398 889 295
Czech Republic	458 198 500	0,50	0,317914804	145 668 087
Denmark	792 702 000	0,50	0,317914804	252 011 701
Germany	9 540 668 000	0,50	0,317914804	3 033 119 602
Estonia	44 849 500	0,50	0,317914804	14 258 320
Greece	884 802 500	0,50	0,317914804	281 291 814
Spain	4 216 530 000	0,50	0,317914804	1 340 497 310
France	8 088 935 000	0,50	0,317914804	2 571 592 189
Ireland	660 323 500	0,50	0,317914804	209 926 616
Italy	6 065 590 000	0,50	0,317914804	1 928 340 859
Cyprus	64 145 500	0,50	0,317914804	20 392 804
Latvia	52 031 000	0,50	0,317914804	16 541 425
Lithuania	95 672 500	0,50	0,317914804	30 415 704
Luxembourg	120 765 000	0,50	0,317914804	38 392 981
Hungary	373 191 000	0,50	0,317914804	118 642 944
Malta	22 001 000	0,50	0,317914804	6 994 444
Netherlands	2 307 490 000	0,50	0,317914804	733 585 232
Austria	1 046 035 000	0,50	0,317914804	332 550 012
Poland	1 127 077 000	0,50	0,317914804	358 314 464
Portugal	685 380 000	0,50	0,317914804	217 892 449
Slovenia	136 954 000	0,50	0,317914804	43 539 704
Slovakia	154 290 000	0,50	0,317914804	49 051 075
Finland	672 680 000	0,50	0,317914804	213 854 931
Sweden	1 234 471 000	0,50	0,317914804	392 456 607
United Kingdom	8 832 022 500	0,50	0,317914804	2 807 830 706
Total	48 931 509 500			15 556 051 275

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State	1 % of gross national income	Uniform rate of ‘additional base’ own resources	‘Additional base’ own resources at uniform rate
	(1)	(2)	(3) = (1) × (2)
Belgium	2 999 949 000		2 065 103 300
Czech Republic	916 397 000		630 828 881
Denmark	2 022 089 000		1 391 964 553
Germany	22 180 375 000		15 268 514 771
Estonia	89 699 000		61 746 950
Greece	1 769 605 000		1 218 159 751
Spain	8 433 060 000		5 805 145 367
France	16 934 865 000		11 657 613 381
Ireland	1 320 647 000		909 106 281
Italy	13 876 282 000		9 552 147 639
Cyprus	128 291 000		88 312 890
Latvia	117 078 000	0,6883795 (9)	80 594 092
Lithuania	191 345 000		131 717 970
Luxembourg	241 530 000		166 264 293
Hungary	840 930 000		578 878 947
Malta	44 002 000		30 290 073
Netherlands	4 727 070 000		3 254 017 938
Austria	2 390 495 000		1 645 567 679
Poland	2 254 154 000		1 551 713 334
Portugal	1 370 760 000		943 603 041
Slovenia	273 908 000		188 552 644
Slovakia	365 439 000		251 560 705
Finland	1 551 535 000		1 068 044 840
Sweden	2 983 416 000		2 053 722 323
United Kingdom	17 664 045 000		12 159 565 922
Total	105 686 966 000		72 752 737 565

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State	Reserve for loans and loan guarantees	Reserve for emergency aid	GNI own resources excluding reserves	GNI own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) + (2) + (3)
Belgium	6 329 907	6 329 907	2 052 443 486	2 065 103 300
Czech Republic	1 933 602	1 933 602	626 961 677	630 828 881
Denmark	4 266 617	4 266 617	1 383 431 319	1 391 964 553
Germany	46 800 697	46 800 697	15 174 913 377	15 268 514 771
Estonia	189 265	189 265	61 368 420	61 746 950
Greece	3 733 875	3 733 875	1 210 692 001	1 218 159 751
Spain	17 793 797	17 793 797	5 769 557 773	5 805 145 367
France	35 732 646	35 732 646	11 586 148 089	11 657 613 381
Ireland	2 786 571	2 786 571	903 533 139	909 106 281
Italy	29 279 021	29 279 021	9 493 589 597	9 552 147 639
Cyprus	270 695	270 695	87 771 500	88 312 890
Latvia	247 035	247 035	80 100 022	80 594 092
Lithuania	403 739	403 739	130 910 492	131 717 970
Luxembourg	509 629	509 629	165 245 035	166 264 293
Hungary	1 774 366	1 774 366	575 330 215	578 878 947
Malta	92 844	92 844	30 104 385	30 290 073
Netherlands	9 974 140	9 974 140	3 234 069 658	3 254 017 938
Austria	5 043 956	5 043 956	1 635 479 767	1 645 567 679
Poland	4 756 276	4 756 276	1 542 200 782	1 551 713 334
Portugal	2 892 310	2 892 310	937 818 421	943 603 041
Slovenia	577 947	577 947	187 396 750	188 552 644
Slovakia	771 078	771 078	250 018 549	251 560 705
Finland	3 273 746	3 273 746	1 061 497 348	1 068 044 840
Sweden	6 295 022	6 295 022	2 041 132 279	2 053 722 323
United Kingdom	37 271 219	37 271 219	12 085 023 484	12 159 565 922
Total	223 000 000	223 000 000	72 306 737 565	72 752 737 565
Percentage of 1 % of GNI	0,0021	0,0021	0,6842	0,6884

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description	Coefficient (10) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	17,8653
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	7,9423
3. (1) – (2)	9,9229
4. Total allocated expenditure		92 293 901 043
5. Pre-accession expenditure (PAE) (11)		1 716 810 015
6. PAE-adjusted total allocated expenditure = (4) – (5)		90 577 091 028
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 932 026 743
8. United Kingdom's advantage (12)		725 367 786
9. Basic compensation for the United Kingdom = (7) – (8)		5 206 658 957
10. Windfall gains deriving from traditional own resources (TOR) (13)		20 975 278
11. Correction for the United Kingdom = (10) – (11)		5 185 683 679

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description	Coefficient (14) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	19,1829
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	8,5584
3. (1) – (2)	10,6245
4. Total allocated expenditure		73 627 809 571
5. Pre-accession expenditure (PAE) (15)		0
6. PAE-adjusted total allocated expenditure = (4) – (5)		73 627 809 571
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 162 886 020
8. United Kingdom's advantage (16)		212 371 624
9. Basic compensation for the United Kingdom = (7) – (8)		4 950 514 396
10. Windfall gains deriving from traditional own resources (TOR) (17)		54 179 356
11. Correction for the United Kingdom = (10) – (11)		4 896 335 040

Note: The difference of € 130 672 532 between the definitive amount of the 2001 UK correction (€ 4 896 335 040, as calculated above) and the previously budgeted amount of the 2001 UK correction (€ 5 027 007 572, entered in the SAB 3/2002) is financed in chapter 3 5 of the PDAB 5/2005. This impact is the so-called ‘direct effect’ of the UK correction. A supplementary adjustment, to take into account the so-called ‘indirect effect’ of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the PDAB 5/2005. This ‘indirect effect’ corresponds to € 2 620 769 for the United Kingdom, so that the total amount entered in chapter 3 5 of the PDAB 5/2005 for the United Kingdom is € 133 293 301.

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679 (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	2,84	3,41	5,38		1,48	4,89	253 499 702
Czech Republic	0,87	1,04	1,64		0,45	1,49	77 436 772
Denmark	1,91	2,30	3,63		1,00	3,30	170 869 224
Germany	20,99	25,20	0,00	–18,90	0,00	6,30	326 677 437
Estonia	0,08	0,10	0,16		0,04	0,15	7 579 685
Greece	1,67	2,01	3,17		0,87	2,88	149 533 989
Spain	7,98	9,58	15,13		4,16	13,74	712 604 846
France	16,02	19,24	30,38		8,36	27,60	1 431 018 736
Ireland	1,25	1,50	2,37		0,65	2,15	111 596 437
Italy	13,13	15,76	24,89		6,85	22,61	1 172 564 383
Cyprus	0,12	0,15	0,23		0,06	0,21	10 840 761
Latvia	0,11	0,13	0,21		0,06	0,19	9 893 248
Lithuania	0,18	0,22	0,34		0,09	0,31	16 168 908
Luxembourg	0,23	0,27	0,43		0,12	0,39	20 409 608
Hungary	0,80	0,96	1,51		0,41	1,37	71 059 709
Malta	0,04	0,05	0,08		0,02	0,07	3 718 228
Netherlands	4,47	5,37	0,00	–4,03	0,00	1,34	69 621 326
Austria	2,26	2,72	0,00	–2,04	0,00	0,68	35 207 736
Poland	2,13	2,56	4,04		1,11	3,67	190 479 027
Portugal	1,30	1,56	2,46		0,68	2,23	115 831 053
Slovenia	0,26	0,31	0,49		0,14	0,45	23 145 592
Slovakia	0,35	0,42	0,66		0,18	0,60	30 880 084
Finland	1,47	1,76	2,78		0,77	2,53	131 106 782
Sweden	2,82	3,39	0,00	–2,54	0,00	0,85	43 940 406
United Kingdom	16,71	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	–27,51	27,51	100,00	5 185 683 679

The calculations are made to 15 decimal places.

TABLE 7

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

Member State	Net agricultural duties (75 %)	Net sugar and isoglucose levies (75 %)	Net customs duties (75 %)	Total net traditional own resources (75 %)	VAT own resources at uniform rate	GNI own resources excluding reserves	GNI own resources, reserves	Correction for the United Kingdom VAT	Result of the definitive calculation of the financing of the correction for the UK 2001	Total own resources (18)	Contribution to financing total (%)
	(1)	(2)	(3)	(4) = (1) + (2) + (3)	(5)	(6)	(7)	(8)	(9)	(10) = (4) + (5) + (6) + (7) + (8) + (9)	(11)
Belgium	11 600 000	44 700 000	1 342 900 000	1 399 200 000	398 889 295	2 052 443 486	12 659 814	253 499 702	–25 912 108	4 090 780 189	4,01
Czech Republic	2 800 000	8 600 000	134 000 000	145 400 000	145 668 087	626 961 677	3 867 204	77 436 772	0	999 333 740	0,98
Denmark	16 900 000	25 700 000	230 400 000	273 000 000	252 011 701	1 383 431 319	8 533 234	170 869 224	–22 231 358	2 065 614 120	2,03
Germany	124 000 000	215 000 000	2 302 600 000	2 641 600 000	3 033 119 602	15 174 913 377	93 601 394	326 677 437	43 247 740	21 313 159 550	20,90
Estonia	500 000	0	15 200 000	15 700 000	14 258 320	61 368 420	378 530	7 579 685	0	99 284 955	0,10
Greece	7 900 000	10 400 000	188 100 000	206 400 000	281 291 814	1 210 692 001	7 467 750	149 533 989	–7 296 005	1 848 089 549	1,81
Spain	40 800 000	21 500 000	1 008 000 000	1 070 300 000	1 340 497 310	5 769 557 773	35 587 594	712 604 846	–27 475 803	8 901 071 720	8,73
France	63 200 000	205 300 000	960 600 000	1 229 100 000	2 571 592 189	11 586 148 089	71 465 292	1 431 018 736	–1 102 158	16 888 222 148	16,56
Ireland	400 000	6 400 000	133 700 000	140 500 000	209 926 616	903 533 139	5 573 142	111 596 437	–4 635 083	1 366 494 251	1,34
Italy	63 200 000	72 400 000	1 271 500 000	1 407 100 000	1 928 340 859	9 493 589 597	58 558 042	1 172 564 383	–64 555 999	13 995 596 882	13,73
Cyprus	2 000 000	0	35 800 000	37 800 000	20 392 804	87 771 500	541 390	10 840 761	0	157 346 455	0,15
Latvia	400 000	800 000	17 600 000	18 800 000	16 541 425	80 100 022	494 070	9 893 248	0	125 828 765	0,12
Lithuania	1 300 000	1 300 000	29 800 000	32 400 000	30 415 704	130 910 492	807 478	16 168 908	0	210 702 582	0,21
Luxembourg	100 000	0	13 100 000	13 200 000	38 392 981	165 245 035	1 019 258	20 409 608	– 530 540	237 736 342	0,23
Hungary	3 400 000	7 000 000	116 900 000	127 300 000	118 642 944	575 330 215	3 548 732	71 059 709	0	895 881 600	0,88
Malta	1 300 000	0	8 600 000	9 900 000	6 994 444	30 104 385	185 688	3 718 228	0	50 902 745	0,05
Netherlands	182 400 000	50 100 000	1 136 800 000	1 369 300 000	733 585 232	3 234 069 658	19 948 280	69 621 326	–14 562 204	5 411 962 292	5,31
Austria	4 300 000	20 400 000	165 600 000	190 300 000	332 550 012	1 635 479 767	10 087 912	35 207 736	5 119 497	2 208 744 924	2,17
Poland	22 400 000	40 900 000	202 700 000	266 000 000	358 314 464	1 542 200 782	9 512 552	190 479 027	0	2 366 506 825	2,32
Portugal	21 400 000	2 800 000	89 500 000	113 700 000	217 892 449	937 818 421	5 784 620	115 831 053	–5 879 918	1 385 146 625	1,36
Slovenia	100 000	600 000	28 600 000	29 300 000	43 539 704	187 396 750	1 155 894	23 145 592	0	284 537 940	0,28
Slovakia	700 000	6 900 000	42 900 000	50 500 000	49 051 075	250 018 549	1 542 156	30 880 084	0	381 991 864	0,37
Finland	3 200 000	4 700 000	95 900 000	103 800 000	213 854 931	1 061 497 348	6 547 492	131 106 782	–4 450 593	1 512 355 960	1,48
Sweden	9 400 000	11 600 000	308 900 000	329 900 000	392 456 607	2 041 132 279	12 590 044	43 940 406	–3 028 769	2 816 990 567	2,76
United Kingdom	235 700 000	36 700 000	2 151 100 000	2 423 500 000	2 807 830 706	12 085 023 484	74 542 438	–5 185 683 679	133 293 301	12 338 506 250	12,10
Total	819 400 000	793 800 000	12 030 800 000	13 644 000 000	15 556 051 275	72 306 737 565	446 000 000	0	0	101 952 788 840	100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter	Heading	Budget 2005	Amending budget No. 6	New amount
7 0	INTEREST ON LATE PAYMENTS	18 000 000		18 000 000
7 1	FINES	100 000 000	92 880 830	192 880 830
7 2	INTEREST ON DEPOSITS AND FINES	p.m.		p.m.
	Title 7 — Total	118 000 000	92 880 830	210 880 830

CHAPTER 7 1 —
FINES

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 6	New amount
7 1
FINES
7 1 0	Fines, periodic penalty payments and other penalties	100 000 000	92 880 830	192 880 830
	Article 7 1 0 — Subtotal	100 000 000	92 880 830	192 880 830
7 1 1	Collection of fines imposed for fraud and irregularities which are damaging to the Community's financial interests	p.m.		p.m.
	Article 7 1 1 — Subtotal	p.m.		p.m.
7 1 2	Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty	p.m.		p.m.
	Article 7 1 2 — Subtotal	p.m.		p.m.
	Chapter 7 1 — Total	100 000 000	92 880 830	192 880 830

7 1 0
Fines, periodic penalty payments and other penalties

Budget 2005	Amending budget No. 6	New amount
100 000 000	92 880 830	192 880 830

Remarks

Council Regulation No 11 of 27 June 1960 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79(3) of the Treaty establishing the European Economic Community (OJ 52, 16.8.1960, p. 1121/60), as amended by Regulation (EEC) No 3626/84 (OJ L 335, 22.12.1984, p. 4), and in particular Articles 17 and 18 thereof.

Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

—	No 59 (OJ 58, 10.7.1962, p. 1655/62),

—	No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

—	(EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49),

and in particular Articles 15 and 16 thereof; Regulation No 17/62 was last amended by Regulation (EC) No 1216/1999 (OJ L 148, 15.6.1999, p. 5).

Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by rail, road and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof.

Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof.

SECTION III

COMMISSION

REVENUE

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter	Heading	Budget 2005	Amending budget No. 6	New amount
7 0	INTEREST ON LATE PAYMENTS	18 000 000		18 000 000
7 1	FINES	100 000 000	92 880 830	192 880 830
7 2	INTEREST ON DEPOSITS AND FINES	p.m.		p.m.
	Title 7 — Total	118 000 000	92 880 830	210 880 830

CHAPTER 7 1 —
FINES

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 6	New amount
7 1
FINES
7 1 0	Fines, periodic penalty payments and other penalties	100 000 000	92 880 830	192 880 830
	Article 7 1 0 — Subtotal	100 000 000	92 880 830	192 880 830
7 1 1	Collection of fines imposed for fraud and irregularities which are damaging to the European Community's financial interests	p.m.		p.m.
	Article 7 1 1 — Subtotal	p.m.		p.m.
7 1 2	Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty	p.m.		p.m.
	Article 7 1 2 — Subtotal	p.m.		p.m.
	Chapter 7 1 — Total	100 000 000	92 880 830	192 880 830

7 1 0
Fines, periodic penalty payments and other penalties

Budget 2005	Amending budget No. 6	New amount
100 000 000	92 880 830	192 880 830

Legal basis

Council Regulation No 17 of 6 February 1962: first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as amended and supplemented by Regulations:

—	No 59 (OJ 58, 10.7.1962, p. 1655/62),

—	No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

—	(EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49),

and in particular Articles 15 and 16 thereof; Regulation No 17/62 was last amended by Regulation (EC) No 1216/1999 (OJ L 148, 15.6.1999, p. 5).

Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by road, rail and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof.

EXPENDITURE

Title	Heading	Appropriations 2005		Amending budget No. 6		New amount
Title	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
01	ECONOMIC AND FINANCIAL AFFAIRS	452 732 509	462 854 009			452 732 509	462 854 009
02	ENTERPRISE	393 303 419	399 288 419			393 303 419	399 288 419
03	COMPETITION	88 839 252	88 839 252			88 839 252	88 839 252
04	EMPLOYMENT AND SOCIAL AFFAIRS	11 577 354 556	9 058 458 825			11 577 354 556	9 058 458 825
05	AGRICULTURE AND RURAL DEVELOPMENT	53 722 123 633	52 484 803 811			53 722 123 633	52 484 803 811
06	ENERGY AND TRANSPORT	1 413 397 334	1 346 158 134			1 413 397 334	1 346 158 134
07	ENVIRONMENT	322 320 776	319 290 776			322 320 776	319 290 776
08	RESEARCH	3 299 731 056	2 525 607 306			3 299 731 056	2 525 607 306
09	INFORMATION SOCIETY	1 335 651 319	1 181 111 319			1 335 651 319	1 181 111 319
10	DIRECT RESEARCH	366 422 464	348 310 914			366 422 464	348 310 914
11	FISHERIES	1 029 744 589	927 155 514			1 029 744 589	927 155 514
12	INTERNAL MARKET	73 349 263	72 749 263			73 349 263	72 749 263
13	REGIONAL POLICY	27 109 374 825	20 916 865 535	92 880 830	92 880 830	27 202 255 655	21 009 746 365
14	TAXATION AND CUSTOMS UNION	119 785 688	114 301 688			119 785 688	114 301 688
15	EDUCATION AND CULTURE	941 251 284	869 019 404			941 251 284	869 019 404
16	PRESS AND COMMUNICATION	185 012 786	176 001 686			185 012 786	176 001 686
17	HEALTH AND CONSUMER PROTECTION	513 511 715	516 164 510			513 511 715	516 164 510
18	AREA OF FREEDOM, SECURITY AND JUSTICE	578 452 580	566 255 804			578 452 580	566 255 804
19	EXTERNAL RELATIONS	3 076 836 673	3 281 150 276			3 076 836 673	3 281 150 276
20	TRADE	76 234 391	77 254 391			76 234 391	77 254 391
21	DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES	1 235 215 936	1 315 772 436			1 235 215 936	1 315 772 436
22	ENLARGEMENT	1 853 819 158	2 681 549 158			1 853 819 158	2 681 549 158
23	HUMANITARIAN AID	513 098 157	515 460 657			513 098 157	515 460 657
24	FIGHT AGAINST FRAUD	61 395 038	58 235 038			61 395 038	58 235 038
25	COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE	209 126 692	207 311 692			209 126 692	207 311 692
26	COMMISSION'S ADMINISTRATION	647 663 022	647 663 022			647 663 022	647 663 022
27	BUDGET	1 385 620 356	1 385 620 356			1 385 620 356	1 385 620 356
28	AUDIT	10 602 470	10 602 470			10 602 470	10 602 470
29	STATISTICS	131 296 575	126 078 575			131 296 575	126 078 575
30	PENSIONS	899 771 000	899 771 000			899 771 000	899 771 000
31	RESERVES	557 192 789	325 722 789			557 192 789	325 722 789
	Expenditure D — Total	114 180 231 305	103 905 428 029	92 880 830	92 880 830	114 273 112 135	103 998 308 859

TITLE 13

REGIONAL POLICY

Overall objectives

The objective of this policy is to strengthen economic and social cohesion by reducing disparities between levels of regional development in the European Union.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 6		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
13 01	ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA	90 055 412	90 055 412			90 055 412	90 055 412
13 03	EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS	21 365 268 846	17 126 810 123			21 365 268 846	17 126 810 123
13 04	COHESION FUND	5 126 432 989	3 000 000 000			5 126 432 989	3 000 000 000
13 05	PREACCESSION INTERVENTIONS RELATED TO THE STRUCTURAL POLICIES	521 950 000	700 000 000			521 950 000	700 000 000
13 06	SOLIDARITY FUND — MANAGEMENT	5 667 578	p.m.	92 880 830	92 880 830	98 548 408	92 880 830
13 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	p.m.			—	p.m.
	Title 13 — Total	27 109 374 825	20 916 865 535	92 880 830	92 880 830	27 202 255 655	21 009 746 365

CHAPTER 13 06 —
SOLIDARITY FUND — MANAGEMENT

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 6		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
13 06
SOLIDARITY FUND — MANAGEMENT
13 06 01	European Union Solidarity Fund — Member States	3	5 667 578	p.m.	92 880 830	92 880 830	98 548 408	92 880 830
	Article 13 06 01 — Subtotal		5 667 578	p.m.	92 880 830	92 880 830	98 548 408	92 880 830
13 06 02	European Union Solidarity Fund — Countries negotiating for accession	7.5	p.m.	p.m.			p.m.	p.m.
	Article 13 06 02 — Subtotal		p.m.	p.m.			p.m.	p.m.
	Chapter 13 06 — Total		5 667 578	p.m.	92 880 830	92 880 830	98 548 408	92 880 830

13 06 01
European Union Solidarity Fund — Member States

Appropriations 2005		Amending budget No. 6		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
5 667 578	p.m.	92 880 830	92 880 830	98 548 408	92 880 830

The likely schedule of payments vis-à-vis commitments is as follows:

Commitments		Payments
Commitments		2004	2005	2006	2007	Subsequent years and others
Pre-2004 commitments still outstanding	p.m.
Commitment appropriations made available again and/or carried over from 2003
Appropriations 2004	20 955 775	p.m.	20 955 775
Appropriations 2005	98 548 408	p.m.	98 548 408 (19)
Total	119 504 183	p.m.	119 504 183

Remarks

This article is intended to record appropriations resulting from the mobilisation of the European Union Solidarity Fund in the event of natural, environmental or technological disasters in the Member States.

Legal basis

Council Regulation (EC) No 2012/2002 of 11 November 2002 establishing the European Union Solidarity Fund (OJ L 311, 14.11.2002, p. 3).

Reference acts

Interinstitutional Agreement of 7 November 2002 between the European Parliament, the Council and the Commission on the financing of the European Union Solidarity Fund supplementing the Interinstitutional Agreement of 6 May 1999 on budgetary discipline and improvement of the budgetary procedure (OJ C 283, 20.11.2002, p. 1).

(1) Amending budgets No 1 to No 6/2005 included.

(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(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) Amending budgets No 1 to No 6/2005 included.

(5) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6) The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 133st meeting of the Advisory Committee on Own Resources on 8 April 2005.

(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) Calculation of rate: (72 752 737 565) / (105 686 966 000) = 0,688379469281009 %.

(10) Rounded percentages.

(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 1.5.2004) under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12) 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 resources.

(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 1.1.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) is nil for the 2001 UK correction.

(16) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resources.

(17) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 1.1.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(18) Total own resources as percentage of GNI: (101 952 788 840) / (10 568 696 600 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

(19) of which an amount of EUR 5 667 578 will be entered later.

13.1.2006

Official Journal of the European Union

L 9/27

FINAL ADOPTION

of amending budget No 7 of the European Union for the financial year 2005

(2006/4/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(6) thereof,

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

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

Having regard to Preliminary draft amending budget No 7 of the European Union for the financial year 2005, which the Commission presented on 5 September 2005,

Having regard to Draft amending budget No 6, which the Council established on 3 October 2005,

Having regard to its resolution of 25 October 2005 on Draft amending budget No 6 of the European Union for the financial year 2005, Section IV — Court of Justice — Establishment of the Civil Service Tribunal,

Having regard to its amendment of 25 October 2005 to Draft amending budget No 6,

Having regard to the Council's rejection of 21 November 2005 of the amendment adopted by Parliament to Draft amending budget No 6,

Having regard to Rule 69 of and Annex IV to the Rules of Procedure of the European Parliament,

Having regard to the resolution adopted by the European Parliament on 1 December 2005,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 7 of the European Union for the financial year 2005 has been finally adopted.

Done at Brussels, 1 December 2005.

The President

J. BORRELL FONTELLES

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 60, 8.3.2005, p. 1.

(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

FINAL ADOPTION OF AMENDING BUDGET No 7 OF THE EUROPEAN UNION FOR THE 2006 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 4: Revenue accruing from persons working with the institutions and other Community bodies

C. Staff

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section IV: Court of Justice

— Revenue

— Title 4: Revenue from persons working with the institution

— Expenditure

— Title 1: Expenditure relating to persons working with the institution

A. FINANCING OF THE GENERAL BUDGET

EXPENDITURE

Description	Budget 2005 (1)	Budget 2004 (2)	Change (%)
1. Agriculture	49 114 850 000	43 993 285 000	+11,64
2. Structural operations	32 396 027 704	34 522 302 882	–6,16
3. Internal policies	8 016 662 269	7 510 377 641	+6,74
4. External action	5 476 162 603	4 950 907 978	+10,61
5. Administration	6 292 367 368	6 121 983 823	+2,78
6. Reserves	446 000 000	442 000 000	+0,90
7. Pre-accession strategy	3 286 990 000	2 856 200 000	+15,08
8. Compensation	1 304 988 996	1 409 545 056	–7,42
Total expenditure (3)	106 334 048 940	101 806 602 380	+4,45

REVENUE

Description	Budget 2005 (4)	Budget 2004 (5)	Change (%)
Miscellaneous revenue (Titles 4 to 9)	1 118 797 135	1 116 573 265	+0,20
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)	2 736 707 563	5 469 843 706	–49,97
Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)	p.m.	p.m.
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)	525 961 402	223 160 000	+ 135,69
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	4 381 466 100	6 809 576 971	–35,66
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)	13 644 000 000	12 406 875 000	+9,97
VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3)	15 556 051 275	13 579 913 763	+14,55
Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4)	72 752 531 565	69 010 236 646	+5,42
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6)	101 952 582 840	94 997 025 409	+7,32
Total revenue (7)	106 334 048 940	101 806 602 380	+4,45

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/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)	(4)	(5)	(6)	(7)
Belgium	1 254 705 000	2 999 949 000	50	1 499 974 500	1 254 705 000
Czech Republic	560 815 000	916 397 000	50	458 198 500	458 198 500	Czech Republic
Denmark	792 702 000	2 022 089 000	50	1 011 044 500	792 702 000
Germany	9 540 668 000	22 180 375 000	50	11 090 187 500	9 540 668 000
Estonia	51 716 000	89 699 000	50	44 849 500	44 849 500	Estonia
Greece	1 011 895 000	1 769 605 000	50	884 802 500	884 802 500	Greece
Spain	5 112 185 000	8 433 060 000	50	4 216 530 000	4 216 530 000	Spain
France	8 088 935 000	16 934 865 000	50	8 467 432 500	8 088 935 000
Ireland	732 980 000	1 320 647 000	50	660 323 500	660 323 500	Ireland
Italy	6 065 590 000	13 876 282 000	50	6 938 141 000	6 065 590 000
Cyprus	102 605 000	128 291 000	50	64 145 500	64 145 500	Cyprus
Latvia	52 031 000	117 078 000	50	58 539 000	52 031 000
Lithuania	122 072 000	191 345 000	50	95 672 500	95 672 500	Lithuania
Luxembourg	162 296 000	241 530 000	50	120 765 000	120 765 000	Luxembourg
Hungary	373 191 000	840 930 000	50	420 465 000	373 191 000
Malta	34 775 000	44 002 000	50	22 001 000	22 001 000	Malta
Netherlands	2 307 490 000	4 727 070 000	50	2 363 535 000	2 307 490 000
Austria	1 046 035 000	2 390 495 000	50	1 195 247 500	1 046 035 000
Poland	1 248 087 000	2 254 154 000	50	1 127 077 000	1 127 077 000	Poland
Portugal	907 620 000	1 370 760 000	50	685 380 000	685 380 000	Portugal
Slovenia	150 320 000	273 908 000	50	136 954 000	136 954 000	Slovenia
Slovakia	154 290 000	365 439 000	50	182 719 500	154 290 000
Finland	672 680 000	1 551 535 000	50	775 767 500	672 680 000
Sweden	1 234 471 000	2 983 416 000	50	1 491 708 000	1 234 471 000
United Kingdom	9 055 542 000	17 664 045 000	50	8 832 022 500	8 832 022 500	United Kingdom
Total	50 835 696 000	105 686 966 000		52 843 483 000	48 931 509 500

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = Maximum call rate – frozen rate

A.	The maximum call rate is set at 0,50 % for 2005.

B.	Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(1)	calculation of the theoretical share of the countries with a restricted financial burden:

Formula for a country with a restricted financial burden, for example Germany:

Germany's theoretical VAT contribution = [Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction

Example: Germany

Germany's theoretical VAT contribution = 9 540 668 000 / (48 931 509 500 – 8 832 022 500) × 1/4 × 5 185 683 679 = 308 450 868

(2)	calculation of the frozen rate:

Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)]/[EU capped VAT base – capped VAT bases (UK + D + NL + A + S)]

Frozen rate = [5 185 683 679 – (308 450 868 + 74 601 411 + 33 818 429 + 39 910 586)]/[48 931 509 500 – (8 832 022 500 + 9 540 668 000 + 2 307 490 000 + 1 046 035 000 + 1 234 471 000)]

Frozen rate = 0,182085195550907 %

Uniform rate

0,5 % – 0,182085195550907 % = 0,317914804449093 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State	1 % of capped VAT base	Maximum VAT call rate (in %)	Uniform rate of VAT own resources (in %)	VAT own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) × (3)
Belgium	1 254 705 000	0,50	0,317914804	398 889 295
Czech Republic	458 198 500	0,50	0,317914804	145 668 087
Denmark	792 702 000	0,50	0,317914804	252 011 701
Germany	9 540 668 000	0,50	0,317914804	3 033 119 602
Estonia	44 849 500	0,50	0,317914804	14 258 320
Greece	884 802 500	0,50	0,317914804	281 291 814
Spain	4 216 530 000	0,50	0,317914804	1 340 497 310
France	8 088 935 000	0,50	0,317914804	2 571 592 189
Ireland	660 323 500	0,50	0,317914804	209 926 616
Italy	6 065 590 000	0,50	0,317914804	1 928 340 859
Cyprus	64 145 500	0,50	0,317914804	20 392 804
Latvia	52 031 000	0,50	0,317914804	16 541 425
Lithuania	95 672 500	0,50	0,317914804	30 415 704
Luxembourg	120 765 000	0,50	0,317914804	38 392 981
Hungary	373 191 000	0,50	0,317914804	118 642 944
Malta	22 001 000	0,50	0,317914804	6 994 444
Netherlands	2 307 490 000	0,50	0,317914804	733 585 232
Austria	1 046 035 000	0,50	0,317914804	332 550 012
Poland	1 127 077 000	0,50	0,317914804	358 314 464
Portugal	685 380 000	0,50	0,317914804	217 892 449
Slovenia	136 954 000	0,50	0,317914804	43 539 704
Slovakia	154 290 000	0,50	0,317914804	49 051 075
Finland	672 680 000	0,50	0,317914804	213 854 931
Sweden	1 234 471 000	0,50	0,317914804	392 456 607
United Kingdom	8 832 022 500	0,50	0,317914804	2 807 830 706
Total	48 931 509 500			15 556 051 275

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State	1 % of gross national income	Uniform rate of ‘additional base’ own resources	‘Additional base’ own resources at uniform rate
	(1)	(2)	(3) = (1) × (2)
Belgium	2 999 949 000		2 065 097 453
Czech Republic	916 397 000		630 827 094
Denmark	2 022 089 000		1 391 960 611
Germany	22 180 375 000		15 268 471 537
Estonia	89 699 000		61 746 775
Greece	1 769 605 000		1 218 156 302
Spain	8 433 060 000		5 805 128 930
France	16 934 865 000		11 657 580 372
Ireland	1 320 647 000		909 103 707
Italy	13 876 282 000		9 552 120 592
Cyprus	128 291 000		88 312 640
Latvia	117 078 000	0,6883775 (9)	80 593 863
Lithuania	191 345 000		131 717 597
Luxembourg	241 530 000		166 263 822
Hungary	840 930 000		578 877 308
Malta	44 002 000		30 289 988
Netherlands	4 727 070 000		3 254 008 724
Austria	2 390 495 000		1 645 563 020
Poland	2 254 154 000		1 551 708 941
Portugal	1 370 760 000		943 600 369
Slovenia	273 908 000		188 552 110
Slovakia	365 439 000		251 559 993
Finland	1 551 535 000		1 068 041 816
Sweden	2 983 416 000		2 053 716 508
United Kingdom	17 664 045 000		12 159 531 493
Total	105 686 966 000		72 752 531 565

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State	Reserve for loans and loan guarantees	Reserve for emergency aid	GNI own resources excluding reserves	GNI own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) + (2) + (3)
Belgium	6 329 907	6 329 907	2 052 437 639	2 065 097 453
Czech Republic	1 933 602	1 933 602	626 959 890	630 827 094
Denmark	4 266 617	4 266 617	1 383 427 377	1 391 960 611
Germany	46 800 697	46 800 697	15 174 870 143	15 268 471 537
Estonia	189 265	189 265	61 368 245	61 746 775
Greece	3 733 875	3 733 875	1 210 688 552	1 218 156 302
Spain	17 793 797	17 793 797	5 769 541 336	5 805 128 930
France	35 732 646	35 732 646	11 586 115 080	11 657 580 372
Ireland	2 786 571	2 786 571	903 530 565	909 103 707
Italy	29 279 021	29 279 021	9 493 562 550	9 552 120 592
Cyprus	270 695	270 695	87 771 250	88 312 640
Latvia	247 035	247 035	80 099 793	80 593 863
Lithuania	403 739	403 739	130 910 119	131 717 597
Luxembourg	509 629	509 629	165 244 564	166 263 822
Hungary	1 774 366	1 774 366	575 328 576	578 877 308
Malta	92 844	92 844	30 104 300	30 289 988
Netherlands	9 974 140	9 974 140	3 234 060 444	3 254 008 724
Austria	5 043 956	5 043 956	1 635 475 108	1 645 563 020
Poland	4 756 276	4 756 276	1 542 196 389	1 551 708 941
Portugal	2 892 310	2 892 310	937 815 749	943 600 369
Slovenia	577 947	577 947	187 396 216	188 552 110
Slovakia	771 078	771 078	250 017 837	251 559 993
Finland	3 273 746	3 273 746	1 061 494 324	1 068 041 816
Sweden	6 295 022	6 295 022	2 041 126 464	2 053 716 508
United Kingdom	37 271 219	37 271 219	12 084 989 055	12 159 531 493
Total	223 000 000	223 000 000	72 306 531 565	72 752 531 565
Percentage of 1 % of GNI	0,0021	0,0021	0,6842	0,6884

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description	Coefficient (10) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	17,8653
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	7,9423
3. (1) – (2)	9,9229
4. Total allocated expenditure		92 293 901 043
5. Pre-accession expenditure (PAE) (11)		1 716 810 015
6. PAE-adjusted total allocated expenditure = (4) – (5)		90 577 091 028
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 932 026 743
8. United Kingdom's advantage (12)		725 367 786
9. Basic compensation for the United Kingdom = (7) – (8)		5 206 658 957
10. Windfall gains deriving from traditional own resources (TOR) (13)		20 975 278
11. Correction for the United Kingdom = (10) – (11)		5 185 683 679

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description	Coefficient (14) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	19,1829
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	8,5584
3. (1) – (2)	10,6245
4. Total allocated expenditure		73 627 809 571
5. Pre-accession expenditure (PAE) (15)		0
6. PAE-adjusted total allocated expenditure = (4) – (5)		73 627 809 571
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 162 886 020
8. United Kingdom's advantage (16)		212 371 624
9. Basic compensation for the United Kingdom = (7) – (8)		4 950 514 396
10. Windfall gains deriving from traditional own resources (TOR) (17)		54 179 356
11. Correction for the United Kingdom = (10) – (11)		4 896 335 040

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679 (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	2,84	3,41	5,38		1,48	4,89	253 499 702
Czech Republic	0,87	1,04	1,64		0,45	1,49	77 436 772
Denmark	1,91	2,30	3,63		1,00	3,30	170 869 224
Germany	20,99	25,20	0,00	–18,90	0,00	6,30	326 677 437
Estonia	0,08	0,10	0,16		0,04	0,15	7 579 685
Greece	1,67	2,01	3,17		0,87	2,88	149 533 989
Spain	7,98	9,58	15,13		4,16	13,74	712 604 846
France	16,02	19,24	30,38		8,36	27,60	1 431 018 736
Ireland	1,25	1,50	2,37		0,65	2,15	111 596 437
Italy	13,13	15,76	24,89		6,85	22,61	1 172 564 383
Cyprus	0,12	0,15	0,23		0,06	0,21	10 840 761
Latvia	0,11	0,13	0,21		0,06	0,19	9 893 248
Lithuania	0,18	0,22	0,34		0,09	0,31	16 168 908
Luxembourg	0,23	0,27	0,43		0,12	0,39	20 409 608
Hungary	0,80	0,96	1,51		0,41	1,37	71 059 709
Malta	0,04	0,05	0,08		0,02	0,07	3 718 228
Netherlands	4,47	5,37	0,00	–4,03	0,00	1,34	69 621 326
Austria	2,26	2,72	0,00	–2,04	0,00	0,68	35 207 736
Poland	2,13	2,56	4,04		1,11	3,67	190 479 027
Portugal	1,30	1,56	2,46		0,68	2,23	115 831 053
Slovenia	0,26	0,31	0,49		0,14	0,45	23 145 592
Slovakia	0,35	0,42	0,66		0,18	0,60	30 880 084
Finland	1,47	1,76	2,78		0,77	2,53	131 106 782
Sweden	2,82	3,39	0,00	–2,54	0,00	0,85	43 940 406
United Kingdom	16,71	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	–27,51	27,51	100,00	5 185 683 679

The calculations are made to 15 decimal places.

TABLE 7

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

Member State	Net agricultural duties (75 %)	Net sugar and isoglucose levies (75 %)	Net customs duties (75 %)	Total net traditional own resources (75 %)	VAT own resources at uniform rate	GNI own resources excluding reserves	GNI own resources, reserves	Correction for the United Kingdom VAT	Result of the definitive calculation of the financing of the correction for the UK 2001	Total own resources (18)	Contribution to financing total (%)
	(1)	(2)	(3)	(4) = (1) + (2) + (3)	(5)	(6)	(7)	(8)	(9)	(10) = (4) + (5) + (6) + (7) + (8) + (9)	(11)
Belgium	11 600 000	44 700 000	1 342 900 000	1 399 200 000	398 889 295	2 052 437 639	12 659 814	253 499 702	–25 912 108	4 090 774 342	4,01
Czech Republic	2 800 000	8 600 000	134 000 000	145 400 000	145 668 087	626 959 890	3 867 204	77 436 772	0	999 331 953	0,98
Denmark	16 900 000	25 700 000	230 400 000	273 000 000	252 011 701	1 383 427 377	8 533 234	170 869 224	–22 231 358	2 065 610 178	2,03
Germany	124 000 000	215 000 000	2 302 600 000	2 641 600 000	3 033 119 602	15 174 870 143	93 601 394	326 677 437	43 247 740	21 313 116 316	20,90
Estonia	500 000	0	15 200 000	15 700 000	14 258 320	61 368 245	378 530	7 579 685	0	99 284 780	0,10
Greece	7 900 000	10 400 000	188 100 000	206 400 000	281 291 814	1 210 688 552	7 467 750	149 533 989	–7 296 005	1 848 086 100	1,81
Spain	40 800 000	21 500 000	1 008 000 000	1 070 300 000	1 340 497 310	5 769 541 336	35 587 594	712 604 846	–27 475 803	8 901 055 283	8,73
France	63 200 000	205 300 000	960 600 000	1 229 100 000	2 571 592 189	11 586 115 080	71 465 292	1 431 018 736	–1 102 158	16 888 189 139	16,56
Ireland	400 000	6 400 000	133 700 000	140 500 000	209 926 616	903 530 565	5 573 142	111 596 437	–4 635 083	1 366 491 677	1,34
Italy	63 200 000	72 400 000	1 271 500 000	1 407 100 000	1 928 340 859	9 493 562 550	58 558 042	1 172 564 383	–64 555 999	13 995 569 835	13,73
Cyprus	2 000 000	0	35 800 000	37 800 000	20 392 804	87 771 250	541 390	10 840 761	0	157 346 205	0,15
Latvia	400 000	800 000	17 600 000	18 800 000	16 541 425	80 099 793	494 070	9 893 248	0	125 828 536	0,12
Lithuania	1 300 000	1 300 000	29 800 000	32 400 000	30 415 704	130 910 119	807 478	16 168 908	0	210 702 209	0,21
Luxembourg	100 000	0	13 100 000	13 200 000	38 392 981	165 244 564	1 019 258	20 409 608	– 530 540	237 735 871	0,23
Hungary	3 400 000	7 000 000	116 900 000	127 300 000	118 642 944	575 328 576	3 548 732	71 059 709	0	895 879 961	0,88
Malta	1 300 000	0	8 600 000	9 900 000	6 994 444	30 104 300	185 688	3 718 228	0	50 902 660	0,05
Netherlands	182 400 000	50 100 000	1 136 800 000	1 369 300 000	733 585 232	3 234 060 444	19 948 280	69 621 326	–14 562 204	5 411 953 078	5,31
Austria	4 300 000	20 400 000	165 600 000	190 300 000	332 550 012	1 635 475 108	10 087 912	35 207 736	5 119 497	2 208 740 265	2,17
Poland	22 400 000	40 900 000	202 700 000	266 000 000	358 314 464	1 542 196 389	9 512 552	190 479 027	0	2 366 502 432	2,32
Portugal	21 400 000	2 800 000	89 500 000	113 700 000	217 892 449	937 815 749	5 784 620	115 831 053	–5 879 918	1 385 143 953	1,36
Slovenia	100 000	600 000	28 600 000	29 300 000	43 539 704	187 396 216	1 155 894	23 145 592	0	284 537 406	0,28
Slovakia	700 000	6 900 000	42 900 000	50 500 000	49 051 075	250 017 837	1 542 156	30 880 084	0	381 991 152	0,37
Finland	3 200 000	4 700 000	95 900 000	103 800 000	213 854 931	1 061 494 324	6 547 492	131 106 782	–4 450 593	1 512 352 936	1,48
Sweden	9 400 000	11 600 000	308 900 000	329 900 000	392 456 607	2 041 126 464	12 590 044	43 940 406	–3 028 769	2 816 984 752	2,76
United Kingdom	235 700 000	36 700 000	2 151 100 000	2 423 500 000	2 807 830 706	12 084 989 055	74 542 438	–5 185 683 679	133 293 301	12 338 471 821	12,10
Total	819 400 000	793 800 000	12 030 800 000	13 644 000 000	15 556 051 275	72 306 531 565	446 000 000	0	0	101 952 582 840	100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter	Heading	Budget 2005	Amending budget No. 7	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)	819 400 000		819 400 000
1 1	LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM)	793 800 000		793 800 000
1 2	CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM	12 030 800 000		12 030 800 000
1 3	OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM	15 556 051 275		15 556 051 275
1 4	OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM	72 752 737 565	– 206 000	72 752 531 565
1 5	CORRECTION OF BUDGETARY IMBALANCES	0		0
	Title 1 — Total	101 952 788 840	– 206 000	101 952 582 840

CHAPTER 1 4 —
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 7	New amount
1 4
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom
1 4 0 0	Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid	72 306 737 565	– 206 000	72 306 531 565
1 4 0 2	Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees	223 000 000	—	223 000 000
1 4 0 3	Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve	223 000 000	—	223 000 000
	Article 1 4 0 — Subtotal	72 752 737 565	– 206 000	72 752 531 565
	Chapter 1 4 — Total	72 752 737 565	– 206 000	72 752 531 565

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

1 4 0 0
Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid

Budget 2005	Amending budget No. 7	New amount
72 306 737 565	– 206 000	72 306 531 565

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6842 %.

Member State	Budget 2005	Amending budget No.7	New amount
Belgium	2 052 443 486	–5 847	2 052 437 639
Czech Republic	626 961 677	–1 787	626 959 890
Denmark	1 383 431 319	–3 942	1 383 427 377
Germany	15 174 913 377	–43 234	15 174 870 143
Estonia	61 368 420	– 175	61 368 245
Greece	1 210 692 001	–3 449	1 210 688 552
Spain	5 769 557 773	–16 437	5 769 541 336
France	11 586 148 089	–33 009	11 586 115 080
Ireland	903 533 139	–2 574	903 530 565
Italy	9 493 589 597	–27 047	9 493 562 550
Cyprus	87 771 500	– 250	87 771 250
Latvia	80 100 022	– 229	80 099 793
Lithuania	130 910 492	– 373	130 910 119
Luxembourg	165 245 035	– 471	165 244 564
Hungary	575 330 215	–1 639	575 328 576
Malta	30 104 385	–85	30 104 300
Netherlands	3 234 069 658	–9 214	3 234 060 444
Austria	1 635 479 767	–4 659	1 635 475 108
Poland	1 542 200 782	–4 393	1 542 196 389
Portugal	937 818 421	–2 672	937 815 749
Slovenia	187 396 750	– 534	187 396 216
Slovakia	250 018 549	– 712	250 017 837
Finland	1 061 497 348	–3 024	1 061 494 324
Sweden	2 041 132 279	–5 815	2 041 126 464
United Kingdom	12 085 023 484	–34 429	12 084 989 055
Item 1 4 0 0 — Total	72 306 737 565	– 206 000	72 306 531 565

TITLE 4

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

Title Chapter	Heading	Budget 2005	Amending budget No. 7	New amount
4 0	MISCELLANEOUS TAXES AND DEDUCTIONS	485 656 655	169 000	485 825 655
4 1	CONTRIBUTIONS TO THE PENSION SCHEME	303 221 244	37 000	303 258 244
4 2	OTHER CONTRIBUTIONS TO THE PENSION SCHEME	9 376 460		9 376 460
	Title 4 — Total	798 254 359	206 000	798 460 359

CHAPTER 4 0 —
MISCELLANEOUS TAXES AND DEDUCTIONS

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 7	New amount
4 0
MISCELLANEOUS TAXES AND DEDUCTIONS
4 0 0	Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension	461 932 052	160 000	462 092 052
	Article 4 0 0 — Subtotal	461 932 052	160 000	462 092 052
4 0 3	Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment	p.m.		p.m.
	Article 4 0 3 — Subtotal	p.m.		p.m.
4 0 4	Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment	23 724 603	9 000	23 733 603
	Article 4 0 4 — Subtotal	23 724 603	9 000	23 733 603
	Chapter 4 0 — Total	485 656 655	169 000	485 825 655

4 0 0
Proceeds of the tax on the salaries, wages and allowances of members of the institutions, officials, other servants and persons in receipt of a pension, and members of the governing bodies of the European Investment Bank, the European Central Bank, the European Investment Fund, their staff and persons in receipt of a pension

Budget 2005	Amending budget No. 7	New amount
461 932 052	160 000	462 092 052

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (EEC, Euratom, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ L 56, 4.3.1968, p. 8), as last amended by Regulation (EC, Euratom) No 1750/2002 (OJ L 264, 2.10.2002, p. 15).

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 24), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Council Regulation (EEC, Euratom, ECSC) No 2290/77 of 18 October 1977 determining the emoluments of the Members of the Court of Auditors (OJ L 268, 20.10.1977, p. 1), as last amended by Regulation (EC, Euratom, ECSC) No 840/95 (OJ L 85, 19.4.1995, p. 10).

Beginning in July 2000, the Board of Governors of the European Investment Bank decided to apply the Bank's specific indexing arrangement exclusively to salaries and to retain the indexing arrangement decided by the Council of the European Union, which applies to all the other institutions, for the income bands for the purposes of applying the Community tax.

Parliament		39 554 444
Council		25 492 435
Commission:		331 902 271
— administration	(274 448 000)
— research and technological development	(39 368 860)
— Community Fisheries Control Agency	(p.m.)
— European Agency for Networks and Information Security	(p.m.)
— European Agency for the Management of Operational Cooperation at the External Borders	(p.m.)
— European Agency for Reconstruction	(859 361)
— European Aviation Safety Agency	(p.m.)
— European Agency for Safety and Health at Work	(211 722)
— European Maritime Safety Agency	(p.m.)
— European Environment Agency	(793 235)
— European Agency for the Evaluation of Medicinal Products	(2 011 729)
— Executive Agency for Intelligent Energy	(p.m.)
— European Railway Agency	(p.m.)
— European Food Safety Authority	(p.m.)
— Translation Centre for the bodies of the European Union	(727 243)
— European Centre for Disease Prevention and Control	(p.m.)
— European Centre for the Development of Vocational Training	(500 292)
— European Police College	(p.m.)
— Eurojust	(79 002)
— European Training Foundation	(694 660)
— European Foundation for the Improvement of Living and Working Conditions	(589 819)
— European Monitoring Centre for Drugs and Drug Addiction	(423 840)
— European Monitoring Centre on Racism and Xenophobia	(213 228)
— Community Plant Variety Office	(234 148)
— Executive Agency for Education and Culture	(729 000)
— Executive Agency for the Public Health Programme	(74 000)
— Galileo Supervisory Authority	(p.m.)
— Office for Administration and Payment of Individual Entitlements	(765 000)
— Office for Harmonization in the Internal Market	(2 469 132)
— European Personnel Selection Office	(263 000)
— Publications Office	(2 080 000)
— European Anti-fraud Office	(2 471 000)
— Infrastructure and Logistics Office in Brussels	(983 000)
— Infrastructure and Logistics Office in Luxembourg	(913 000)
Court of Justice		17 922 000
Court of Auditors		7 606 000
European Economic and Social Committee		4 082 724
Committee of the Regions		2 193 373
Ombudsman		464 181
European Data-protection Supervisor		384 624
European Investment Bank		22 100 000
European Central Bank		10 000 000
European Investment Fund		390 000
	Total	462 092 052

4 0 4
Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Budget 2005	Amending budget No. 7	New amount
23 724 603	9 000	23 733 603

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation No 422/67/EEC, No 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission, and of the President, Judges, Advocates-General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Parliament		7 917 222
Council		1 979 555
Commission:		11 397 598
— administration	(7 536 000)
— research and technological development	(3 026 095)
— Community Fisheries Control Agency	(p.m.)
— European Agency for Networks and Information Security	(p.m.)
— European Agency for the management of operational cooperation at the external borders	(p.m.)
— European Agency for Reconstruction	(36 707)
— European Aviation Safety Agency	(p.m.)
— European Agency for Safety and Health at Work	(9 592)
— European Maritime Safety Agency	(p.m.)
— European Environment Agency	(26 121)
— European Agency for the Evaluation of Medicinal Products	(55 382)
— Executive Agency for Intelligent Energy	(p.m.)
— European Railway Agency	(p.m.)
— European Food Safety Authority	(p.m.)
— Translation Centre for the bodies of the European Union	(30 668)
— European Centre for Disease Prevention and Control	(p.m.)
— European Centre for the Development of Vocational Training	(23 103)
— European Police College	(p.m.)
— Eurojust	(2 413)
— European Training Foundation	(15 793)
— European Foundation for the Improvement of Living and Working Conditions	(19 926)
— European Monitoring Centre for Drugs and Drug Addiction	(20 780)
— European Monitoring Centre on Racism and Xenophobia	(8 105)
— Community Plant Variety Office	(6 557)
— Executive Agency for Education and Culture	(34 000)
— Executive Agency for the Public Health Programme	(3 000)
— Galileo Supervisory Authority	(p.m.)
— Office for Administration and Payment of Individual Entitlements	(13 000)
— Office for Harmonization in the Internal Market	(92 356)
— European Personnel Selection Office	(1 000)
— Publications Office	(273 000)
— European Anti-fraud Office	(124 000)
— Infrastructure and Logistics Office in Brussels	(2 000)
— Infrastructure and Logistics Office in Luxembourg	(38 000)
Court of Justice		1 218 000
Court of Auditors		700 000
European Economic and Social Committee		363 392
Committee of the Regions		112 571
Ombudsman		25 255
European Data-protection Supervisor		20 010
	Total	23 733 603

CHAPTER 4 1 —
CONTRIBUTIONS TO THE PENSION SCHEME

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 7	New amount
4 1
CONTRIBUTIONS TO THE PENSION SCHEME
4 1 0	Staff contributions to the pension scheme	238 024 244	37 000	238 061 244
	Article 4 1 0 — Subtotal	238 024 244	37 000	238 061 244
4 1 1	Transfer or purchase of pension rights by staff	65 097 000		65 097 000
	Article 4 1 1 — Subtotal	65 097 000		65 097 000
4 1 2	Contribution to the pensions scheme by officials and temporary staff on leave on personal grounds	100 000		100 000
	Article 4 1 2 — Subtotal	100 000		100 000
	Chapter 4 1 — Total	303 221 244	37 000	303 258 244

Remarks

New chapter

4 1 0
Staff contributions to the pension scheme

Budget 2005	Amending budget No. 7	New amount
238 024 244	37 000	238 061 244

Remarks

Former Article 4 0 1

Legal basis

Staff Regulations of officials of the European Communities.

Conditions of employment of other servants of the European Communities.

Council Regulation (ECSC, EEC, Euratom) No 1860/76 of 29 June 1976 laying down the conditions of employment of staff of the European Foundation for the Improvement of Living and Working Conditions (OJ L 214, 6.8.1976, p. 1), as last amended by Regulation (Euratom, ECSC, EEC) No 680/87 (OJ L 72, 14.3.1987, p. 15).

Parliament		36 545 900
Council		17 375 917
Commission:		163 614 086
— administration	(120 470 000)
— research and technological development	(27 295 195)
— Community Fisheries Control Agency	(p.m.)
— European Agency for Networks and Information Security (ENISA)	(p.m.)
— European Agency for the management of operational cooperation at the external borders	(p.m.)
— European Agency for Reconstruction	(596 148)
— European Aviation Safety Agency	(p.m.)
— European Agency for Safety and Health at Work	(162 003)
— European Maritime Safety Agency	(p.m.)
— European Environment Agency	(443 207)
— European Agency for the Evaluation of Medicinal Products	(1 135 928)
— Executive Agency for Intelligent Energy	(p.m.)
— European Railway Agency	(p.m.)
— European Food Safety Authority	(p.m.)
— Translation Centre for the bodies of the European Union	(679 488)
— European Centre for Disease Prevention and Control	(p.m.)
— European Centre for the Development of Vocational Training	(423 884)
— European Police College	(p.m.)
— Eurojust	(53 095)
— European Training Foundation	(493 412)
— European Foundation for the Improvement of Living and Working Conditions	(404 174)
— European Monitoring Centre for Drugs and Drug Addiction	(346 751)
— European Monitoring Centre on Racism and Xenophobia	(152 432)
— Community Plant Variety Office	(156 237)
— Executive Agency for Education and Culture	(567 000)
— Executive Agency for the Public Health Programme	(58 000)
— Galileo Supervisory Authority	(p.m.)
— Office for Administration and Payment of Individual Entitlements	(807 000)
— Office for Harmonization in the Internal Market	(2 374 132)
— European Personnel Selection Office	(251 000)
— Publications Office	(2 792 000)
— European Anti-fraud Office	(2 032 000)
— Infrastructure and Logistics Office in Brussels	(1 043 000)
— Infrastructure and Logistics Office in Luxembourg	(878 000)
Court of Justice		10 155 000
Court of Auditors		4 900 000
European Economic and Social Committee		3 190 793
Committee of the Regions		1 963 277
Ombudsman		266 170
European Data-protection Supervisor		50 101
	Total	238 061 244

C. STAFF

Authorised establishment plan

Institution	2005		2004
	Permanent posts	Temporary posts	Permanent posts	Temporary posts
European Parliament	4 696	901	4 512	808
Council	3 234	46	3 140	46
Commission:
— operation	17 591	366	16 982	406
— research and technological development	3 705	50	3 622	50
— Publications Office	635	—	536	—
— European Anti-fraud Office	201	146	183	146
— European Personnel Selection Office	111	1	92	1
Office for the Administration and Payment of Individual Entitlements	280	—	308	—
Office for Infrastructure and Logistics, Brussels	550	—	589	—
Office for Infrastructure and Logistics, Luxembourg	205	—	224	2
Court of Justice	1 332	411	1 248	393
Court of Auditors	642	135	601	135
European Economic and Social Committee	607	29	594	24
Committee of the Regions	396	32	382	26
European Ombudsman	13	38	16	22
European Data-protection Supervisor	19	—	15	—
Total	34 217	2 155	33 044	2 059

The distribution per category and grade for these members of staff must be kept within the limits shown in the tables on the following pages.

Court of Justice

Category and grade	Court of Justice
	2005		2004
	Permanent posts	Temporary posts	Permanent posts	Temporary posts
A*16	—	—	—	—
A*15	9	1	7	1
A*14	26 (19)	41 (19)	27 (19)	39 (19)
A*13	6	—	—	—
A*12	136 (20)	61	120 (20)	59
A*11	104	69	87	66
A*10	103	23	142	22
A*9	4	1	—	—
A*8	59	1	63	1
A*7	200	24	200	24
A*6	25	—	15	—
A*5	38	—	37	—
Total	710	221	698	212
B*11	1	—	—	—
B*10	22	1	23	1
B*9	7	—	—	—
B*8	28	5	27	5
B*7	28	26	29	26
B*6	21	24	24	24
B*5	38	42	42	40
B*4	—	—	—	—
B*3	88	7	53	—
Total	233	105	198	96
C*7	3	—	—	—
C*6	70	—	60	—
C*5	51	—	55	—
C*4	38	63	38	63
C*3	30	1	34	1
C*2	27	1	32	1
C*1	120	—	83	—
Total	339	65	302	65
D*5	2	—	—	—
D*4	25	1	25	1
D*3	17	4	15	4
D*2	6	15	10	15
Total	50	20	50	20
Subtotal	1 332 (21)	411	1 248 (21)	393
Grand total	1 743 (22)		1 641 (22)

SECTION IV

COURT OF JUSTICE

REVENUE

TITLE 4

REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

Title Chapter	Heading	Budget 2005	Amending budget No. 7	New amount
4 0	REVENUE FROM PERSONS WORKING WITH THE INSTITUTION	18 971 000	169 000	19 140 000
4 1	CONTRIBUTION TO THE PENSION SCHEME	10 368 000	37 000	10 405 000
	Title 4 — Total	29 339 000	206 000	29 545 000

CHAPTER 4 0 —
REVENUE FROM PERSONS WORKING WITH THE INSTITUTION

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 7	New amount
4 0
REVENUE FROM PERSONS WORKING WITH THE INSTITUTION
4 0 0	Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and persons in receipt of a pension	17 762 000	160 000	17 922 000
	Article 4 0 0 — Subtotal	17 762 000	160 000	17 922 000
4 0 3	Proceeds of the temporary contribution from the salaries of members of the institutions, officials and other servants in active employment	p.m.		p.m.
	Article 4 0 3 — Subtotal	p.m.		p.m.
4 0 4	Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment	1 209 000	9 000	1 218 000
	Article 4 0 4 — Subtotal	1 209 000	9 000	1 218 000
	Chapter 4 0 — Total	18 971 000	169 000	19 140 000

4 0 0
Proceeds from taxation on the salaries, wages and allowances of members of the institution, officials, other servants and persons in receipt of a pension

Budget 2005	Amending budget No. 7	New amount
17 762 000	160 000	17 922 000

Remarks

Protocol on the privileges and immunities of the European Communities, and in particular Article 13 thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and members of the Commission, of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

4 0 4
Proceeds from the special levy on the salaries of members of the institutions, officials and other servants in active employment

Budget 2005	Amending budget No. 7	New amount
1 209 000	9 000	1 218 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 66a thereof.

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice and of the President, Members and Registrar of the Court of First Instance (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

CHAPTER 4 1 —
CONTRIBUTION TO THE PENSION SCHEME

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 7	New amount
4 1
CONTRIBUTION TO THE PENSION SCHEME
4 1 0	Staff contributions to the pension scheme	10 118 000	37 000	10 155 000
	Article 4 1 0 — Subtotal	10 118 000	37 000	10 155 000
4 1 1	Transfer or repayment of pension rights by staff	250 000		250 000
	Article 4 1 1 — Subtotal	250 000		250 000
	Chapter 4 1 — Total	10 368 000	37 000	10 405 000

4 1 0
Staff contributions to the pension scheme

Budget 2005	Amending budget No. 7	New amount
10 118 000	37 000	10 155 000

Remarks

New article

Former Article 4 0 1

Staff Regulations of officials of the European Communities, and in particular Article 83(2) thereof.

EXPENDITURE

Title	Heading	Appropriations 2005	Amending budget No. 7	New amount
1	EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION	191 659 972	0	191 659 972
2	BUILDINGS, EQUIPMENT AND MISCELLANEOUS OPERATING EXPENDITURE	37 252 900		37 252 900
3	EXPENDITURE RESULTING FROM SPECIAL FUNCTIONS CARRIED OUT BY THE INSTITUTION	40 000		40 000
10	OTHER EXPENDITURE	p.m.		p.m.
	Expenditure D — Total	228 952 872	0	228 952 872

TITLE 1

EXPENDITURE RELATING TO PERSONS WORKING WITH THE INSTITUTION

Title Chapter	Heading	Appropriations 2005	Amending budget No. 7	New amount
1 0	MEMBERS OF THE INSTITUTION	23 968 000	172 000	24 140 000
1 1	STAFF IN ACTIVE EMPLOYMENT	155 321 022	– 172 000	155 149 022
1 2	ALLOWANCES AND MISCELLANEOUS CONTRIBUTIONS CONNECTED WITH TERMINATION OF SERVICE	p.m.		p.m.
1 3	MISSIONS AND DUTY TRAVEL	380 000		380 000
1 4	SOCIOMEDICAL INFRASTRUCTURE	160 000		160 000
1 6	SOCIAL WELFARE	29 200		29 200
1 7	ENTERTAINMENT AND REPRESENTATION EXPENSES	106 550		106 550
1 8	INTERINSTITUTIONAL COOPERATION	11 695 200		11 695 200
	Title 1 — Total	191 659 972	0	191 659 972

CHAPTER 1 0 —
MEMBERS OF THE INSTITUTION

Title Chapter Article Item	Heading	FP	Appropriations 2005	Amending budget No. 7	New amount
1 0
MEMBERS OF THE INSTITUTION
1 0 0
Salaries, allowances and payments related to salaries
1 0 0 0	Basic salaries	5.4	12 846 000	396 000	13 242 000
1 0 0 1	Residence allowances	5.4	1 922 000	60 000	1 982 000
1 0 0 2	Family allowances	5.4	900 000	20 000	920 000
1 0 0 3	Representation allowances	5.4	557 000	30 000	587 000
	Article 1 0 0 — Subtotal		16 225 000	506 000	16 731 000
1 0 1	Accident and sickness insurance and other social security charges	5.4	720 000	20 000	740 000
	Article 1 0 1 — Subtotal		720 000	20 000	740 000
1 0 2	Temporary allowances	5.4	1 840 000		1 840 000
	Article 1 0 2 — Subtotal		1 840 000		1 840 000
1 0 3
Pensions
1 0 3 0	Retirement pensions	5.4	2 335 000	– 400 000	1 935 000
1 0 3 1	Invalidity pensions	5.4	p.m.		p.m.
1 0 3 2	Survivors' pensions	5.4	1 545 000		1 545 000
	Article 1 0 3 — Subtotal		3 880 000	– 400 000	3 480 000
1 0 4	Missions, duty travel and incidental expenses	5.4	240 000		240 000
	Article 1 0 4 — Subtotal		240 000		240 000
1 0 5
Allowances and expenses on entering or leaving the service
1 0 5 0	Travel expenses (including family members)	5.4	11 000	4 000	15 000
1 0 5 1	Installation, resettlement and transfer allowances	5.4	160 000	270 000	430 000
1 0 5 2	Removal expenses	5.4	96 000	80 000	176 000
	Article 1 0 5 — Subtotal		267 000	354 000	621 000
1 0 6
Courses for members of the institution
1 0 6 0	Language courses	5.4	286 000		286 000
1 0 6 1	Computer training	5.4	42 000		42 000
	Article 1 0 6 — Subtotal		328 000		328 000
1 0 9
Adjustments to emoluments
1 0 9 0	Weightings	5.4	160 000		160 000
1 0 9 1	Provisional appropriations to cover adjustments to emoluments	5.4	308 000	– 308 000	0
	Article 1 0 9 — Subtotal		468 000	– 308 000	160 000
	Chapter 1 0 — Total		23 968 000	172 000	24 140 000

1 0 0
Salaries, allowances and payments related to salaries

1 0 0 0
Basic salaries

Appropriations 2005	Amending budget No. 7	New amount
12 846 000	396 000	13 242 000

Remarks

Council Regulation No 422/67/EEC, 5/67/Euratom of 25 July 1967 determining the emoluments of the President and Members of the Commission and of the President, Judges, Advocates General and Registrar of the Court of Justice (OJ 187, 8.8.1967, p. 1), as last amended by Regulation (EC, Euratom) No 1292/2004 (OJ L 243, 15.7.2004, p. 23).

Council Regulation (ECSC, EEC, Euratom) No 4045/88 of 19 December 1988 laying down the emoluments of the President, Members and Registrar of the Court of First Instance of the European Communities (OJ L 356, 24.12.1988, p. 1).

This appropriation is intended to cover the basic salaries of the members of the institution.

1 0 0 1
Residence allowances

Appropriations 2005	Amending budget No. 7	New amount
1 922 000	60 000	1 982 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the residence allowances of the members of the institution.

1 0 0 2
Family allowances

Appropriations 2005	Amending budget No. 7	New amount
900 000	20 000	920 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 3 thereof.

This appropriation is intended to cover family allowances, comprising:

—	the household allowance,

—	the dependent child allowance,

—	the education allowance,

of the members of the institution.

1 0 0 3
Representation allowances

Appropriations 2005	Amending budget No. 7	New amount
557 000	30 000	587 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 4 thereof.

This appropriation is intended to cover the entertainment and service allowances of the members of the institution.

1 0 1
Accident and sickness insurance and other social security charges

Appropriations 2005	Amending budget No. 7	New amount
720 000	20 000	740 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 11 and 14 thereof.

This appropriation is intended to cover:

—	the employer's contribution (0,87 %) for insurance against accidents and occupational disease,

—	the employer's contribution (3,4 %) for sickness insurance,

—	birth grants,

—	the allowances provided for in the event of death of a member of the institution.

1 0 3
Pensions

1 0 3 0
Retirement pensions

Appropriations 2005	Amending budget No. 7	New amount
2 335 000	– 400 000	1 935 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Articles 8, 9 and 18 thereof.

This appropriation is intended to cover the retirement pensions of former members of the institution together with the weighting applicable for their country of residence.

1 0 5
Allowances and expenses on entering or leaving the service

1 0 5 0
Travel expenses (including family members)

Appropriations 2005	Amending budget No. 7	New amount
11 000	4 000	15 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover the travel expenses of members of the institution (and their families) when they take up or leave their appointments.

1 0 5 1
Installation, resettlement and transfer allowances

Appropriations 2005	Amending budget No. 7	New amount
160 000	270 000	430 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover installation and resettlement allowances payable to members of the institution on taking up or leaving their appointments.

1 0 5 2
Removal expenses

Appropriations 2005	Amending budget No. 7	New amount
96 000	80 000	176 000

Remarks

Regulation determining the emoluments of the members of the institution, and in particular Article 5 thereof.

This appropriation is intended to cover the removal expenses payable to members of the institution on taking up or leaving their appointments.

1 0 9
Adjustments to emoluments

1 0 9 1
Provisional appropriations to cover adjustments to emoluments

Appropriations 2005	Amending budget No. 7	New amount
308 000	– 308 000	0

Remarks

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).

This appropriation is intended to cover the effect of any adjustments in remuneration and pensions which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

CHAPTER 1 1 —
STAFF IN ACTIVE EMPLOYMENT

Title Chapter Article Item	Heading	FP	Appropriations 2005	Amending budget No. 7	New amount
1 1
STAFF IN ACTIVE EMPLOYMENT
1 1 0
Officials and temporary staff holding a post provided for in the establishment plan
1 1 0 0	Basic salaries	5.4	111 633 022	404 000	112 037 022
1 1 0 1	Family allowances	5.4	8 940 000	33 000	8 973 000
1 1 0 2	Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)	5.4	17 770 000	65 000	17 835 000
1 1 0 3	Flat-rate allowances	5.4	487 000		487 000
	Article 1 1 0 — Subtotal		138 830 022	502 000	139 332 022
1 1 1
Other staff
1 1 1 0	Auxiliary staff	5.4	1 588 000		1 588 000
1 1 1 1	Auxiliary interpreters	5.4	p.m.		p.m.
1 1 1 2	Local staff	5.4	p.m.		p.m.
1 1 1 3	Special advisers	5.4	152 000		152 000
1 1 1 4	Auxiliary translators	5.4	p.m.		p.m.
1 1 1 5	Contract agents	5.4	391 000		391 000
1 1 1 8	National experts on secondment	5.4	514 000		514 000
	Article 1 1 1 — Subtotal		2 645 000		2 645 000
1 1 3
Insurance against sickness, accidents and occupational diseases, unemployment insurance and maintenance of pension rights
1 1 3 0	Insurance against sickness	5.4	3 890 000	15 000	3 905 000
1 1 3 1	Insurance against accidents and occupational disease	5.4	1 027 000	4 000	1 031 000
1 1 3 2	Unemployment insurance for temporary staff	5.4	210 000	3 000	213 000
1 1 3 3	Constitution or maintenance of pension rights for temporary staff	5.4	84 000		84 000
	Article 1 1 3 — Subtotal		5 211 000	22 000	5 233 000
1 1 4
Miscellaneous allowances and grants
1 1 4 0	Birth and death grants	5.4	60 000		60 000
1 1 4 1	Annual leave travel expenses from place of employment to place of origin	5.4	1 620 000		1 620 000
1 1 4 2	Accommodation and transport allowances	5.4	p.m.		p.m.
1 1 4 3	Fixed duty allowances	5.4	p.m.		p.m.
1 1 4 4	Fixed local travel allowances	5.4	p.m.		p.m.
1 1 4 5	Special allowance for accounting officers and administrators of imprest accounts	5.4	p.m.		p.m.
1 1 4 7	Allowances for round-the-clock or shift duties or for standby duty at work and/or at home	5.4	p.m.		p.m.
1 1 4 9	Other allowances and repayments	5.4	15 000		15 000
	Article 1 1 4 — Subtotal		1 695 000		1 695 000
1 1 5	Overtime	5.4	677 000		677 000
	Article 1 1 5 — Subtotal		677 000		677 000
1 1 8
Allowances and expenses on entering and leaving the service and on transfer
1 1 8 1	Travel expenses (including family members)	5.4	42 000	5 000	47 000
1 1 8 2	Installation, resettlement and transfer allowances	5.4	1 170 000	83 000	1 253 000
1 1 8 3	Removal expenses	5.4	217 000	31 000	248 000
1 1 8 4	Temporary daily subsistence allowances	5.4	956 000	75 000	1 031 000
	Article 1 1 8 — Subtotal		2 385 000	194 000	2 579 000
1 1 9
Adjustments to the remuneration of officials and other staff
1 1 9 0	Salary weightings	5.4	1 905 000		1 905 000
1 1 9 1	Provisional appropriation	5.4	1 973 000	– 890 000	1 083 000
	Article 1 1 9 — Subtotal		3 878 000	– 890 000	2 988 000
	Chapter 1 1 — Total		155 321 022	– 172 000	155 149 022

Remarks

A flat-rate reduction of 3 % has been applied to the appropriations in this chapter.

1 1 0
Officials and temporary staff holding a post provided for in the establishment plan

1 1 0 0
Basic salaries

Appropriations 2005	Amending budget No. 7	New amount
111 633 022	404 000	112 037 022

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 66 thereof.

This appropriation is intended to cover the basic salaries of permanent and temporary officials.

1 1 0 1
Family allowances

Appropriations 2005	Amending budget No. 7	New amount
8 940 000	33 000	8 973 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62, 67 and 68 thereof and Section I of Annex VII thereto.

This appropriation is intended to cover family allowances, comprising:

—	household allowances,

—	dependent child allowances,

—	education allowances,

for permanent and temporary officials.

1 1 0 2
Expatriation and foreign residence allowances (including Article 97 of the ECSC Staff Regulations)

Appropriations 2005	Amending budget No. 7	New amount
17 770 000	65 000	17 835 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 62 and 69 thereof and Article 4 of Annex VII thereto.

This appropriation is intended to cover expatriation and foreign-residence allowances for permanent and temporary officials.

1 1 3
Insurance against sickness, accidents and occupational diseases, unemployment insurance and maintenance of pension rights

1 1 3 0
Insurance against sickness

Appropriations 2005	Amending budget No. 7	New amount
3 890 000	15 000	3 905 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 72 thereof.

Rules on sickness insurance for officials of the European Communities, and in particular Article 23 thereof.

This appropriation is intended to cover the employer's contribution (3,4 % of basic salary); the employee's contribution is 1,7 % of the basic salary.

1 1 3 1
Insurance against accidents and occupational disease

Appropriations 2005	Amending budget No. 7	New amount
1 027 000	4 000	1 031 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 73 thereof and Article 15 of Annex VIII thereto.

This appropriation is intended to cover:

—	the employer's contribution to insurance against accidents and occupational diseases (0,87 % of the basic salary),

—	supplementary expenses resulting from the application of the Staff Regulations.

1 1 3 2
Unemployment insurance for temporary staff

Appropriations 2005	Amending budget No. 7	New amount
210 000	3 000	213 000

Remarks

Conditions of employment of other servants of the European Communities, and in particular Article 28a thereof.

This appropriation is intended to cover the risk of unemployment for temporary staff.

1 1 8
Allowances and expenses on entering and leaving the service and on transfer

1 1 8 1
Travel expenses (including family members)

Appropriations 2005	Amending budget No. 7	New amount
42 000	5 000	47 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 7 of Annex VII thereto.

This appropriation is intended to cover travel expenses for staff (and their families) on entering or leaving the service of the institution.

1 1 8 2
Installation, resettlement and transfer allowances

Appropriations 2005	Amending budget No. 7	New amount
1 170 000	83 000	1 253 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 5 and 6 thereof and Annex VII thereto.

This appropriation is intended principally to cover installation and re-installation expenses for staff obliged to move after entering the service and resettle on leaving it.

1 1 8 3
Removal expenses

Appropriations 2005	Amending budget No. 7	New amount
217 000	31 000	248 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 thereof and Article 9 of Annex VII thereto.

This appropriation is intended to cover removal expenses incurred by staff obliged to move after entering the service and by staff who resettle on leaving it.

1 1 8 4
Temporary daily subsistence allowances

Appropriations 2005	Amending budget No. 7	New amount
956 000	75 000	1 031 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Articles 20 and 71 and Article 10 of Annex VII thereto.

This appropriation is intended to cover the daily subsistence allowances of staff who show that they have been obliged to move after entering the service.

1 1 9
Adjustments to the remuneration of officials and other staff

1 1 9 1
Provisional appropriation

Appropriations 2005	Amending budget No. 7	New amount
1 973 000	– 890 000	1 083 000

Remarks

Staff Regulations of officials of the European Communities, and in particular Article 65 thereof.

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).

This appropriation is intended to cover any adjustments in remuneration which may be made by the Council in the course of the financial year.

This appropriation is purely provisional and may only be used after its transfer to other headings in accordance with the Financial Regulation.

(1) Amending budgets No 1 to No 7/2005 included.

(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(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) Amending budgets No 1 to No 7/2005 included.

(5) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6) The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 133st meeting of the Advisory Committee on Own Resources on 8 April 2005.

(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) Calculation of rate: (72 752 531 565) / (105 686 966 000) = 0,688377520128641 %.

(10) Rounded percentages.

(11) The amount of pre-accession expenditure (PAE) corresponds to payments made to the 10 new Member States (which joined the EU on 01.05.2004) under 2003 appropriations. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

(12) 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 resources.

(13) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 % to 25 % as of 01.01.2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) is nil for the 2001 UK correction.

(16) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resources.

(18) Total own resources as percentage of GNI: (101 952 582 840) / (10 568 696 600 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,24 %.

(19) Of which one A*15 ad personam.

(20) Of which one A*14 ad personam.

(21) Not including the contingency reserve, without allocation of appropriations, for officials seconded to Members of the Court of Justice or of the Court of First Instance (six A*12, six A*11, 12 A*10, eight B*6, two B*5, three C*6, 15 C*5, 15 C*4, six D*4, six D*3).

(22) Posts occupied part-time may be made up by appointing staff to fill the number of posts thus left unoccupied in each category.

13.1.2006

Official Journal of the European Union

L 9/73

FINAL ADOPTION

of amending budget No 8 of the European Union for the financial year 2005

(2006/5/EC, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty establishing the European Community, and in particular Article 272(4), penultimate subparagraph, thereof,

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

Having regard to the general budget of the European Union for the financial year 2005 finally adopted on 16 December 2004 (2),

Having regard to the Interinstitutional Agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure (3),

Having regard to Preliminary draft amending budget No 8 of the European Union for the financial year 2005, which the Commission presented on 5 October 2005,

Having regard to Draft amending budget No 8, which the Council established on 1 December 2005,

Having regard to Rule 69 of and Annex IV to its Rules of Procedure,

Having regard to the resolution adopted by the European Parliament on 13 December 2005,

The procedure laid down in Article 272 of the Treaty establishing the European Community and Article 177 of the Treaty establishing the European Atomic Energy Community having thus been completed,

DECLARES:

Sole article

Amending budget No 8 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 13 December 2005.

The President

J. BORRELL FONTELLES

(1) OJ L 248, 16.9.2002, p. 1.

(2) OJ L 60, 8.3.2005, p. 1.

(3) OJ C 172, 18.6.1999, p. 1. Agreement as last amended by Decision 2005/708/EC of the European Parliament and of the Council (OJ L 269, 14.10.2005, p. 24).

FINAL ADOPTION OF AMENDING BUDGET No 8 OF THE EUROPEAN UNION FOR THE 2006 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

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

— Title 7: Interest on late payments and fines

STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

Section III: Commission

— Expenditure

— Title 04: Employment and Social affairs

— Title 05: Agriculture and rural development

— Title 11: Fisheries

— Title 13: Regional policy

— Title 17: Health and consumer protection

A. FINANCING OF THE GENERAL BUDGET

EXPENDITURE

Description	Budget 2005 (1)	Budget 2004 (2)	Change (%)
1. Agriculture	48 464 850 000	43 993 285 000	+10,16
2. Structural operations	32 396 027 704	34 522 302 882	–6,16
3. Internal policies	8 016 662 269	7 510 377 641	+6,74
4. External action	5 476 162 603	4 950 907 978	+10,61
5. Administration	6 292 367 368	6 121 983 823	+2,78
6. Reserves	446 000 000	442 000 000	+0,90
7. Pre-accession strategy	3 286 990 000	2 856 200 000	+15,08
8. Compensation	1 304 988 996	1 409 545 056	–7,42
Total expenditure (3)	105 684 048 940	101 806 602 380	+3,81

REVENUE

Description	Budget 2005 (4)	Budget 2004 (5)	Change (%)
Miscellaneous revenue (Titles 4 to 9)	1 585 916 305	1 116 573 265	+42,03
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)	2 736 707 563	5 469 843 706	–49,97
Surplus of own resources resulting from a transfer from EAGGF Guarantee Section chapters (Chapter 3 0, Article 3 0 1)	p.m.	p.m.
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)	525 961 402	223 160 000	+ 135,69
Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)	2 451 315 772	p.m.
Total revenue for Titles 3 to 9	7 299 901 042	6 809 576 971	+7,20
Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2)	13 944 000 000	12 406 875 000	+12,39
VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3)	15 556 051 275	13 579 913 763	+14,55
Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4)	68 884 096 623	69 010 236 646	–0,18
Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom (6)	98 384 147 898	94 997 025 409	+3,57
Total revenue (7)	105 684 048 940	101 806 602 380	+3,81

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(c) of Decision 2000/597/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)	(4)	(5)	(6)	(7)
Belgium	1 254 705 000	2 999 949 000	50	1 499 974 500	1 254 705 000
Czech Republic	560 815 000	916 397 000	50	458 198 500	458 198 500	Czech Republic
Denmark	792 702 000	2 022 089 000	50	1 011 044 500	792 702 000
Germany	9 540 668 000	22 180 375 000	50	11 090 187 500	9 540 668 000
Estonia	51 716 000	89 699 000	50	44 849 500	44 849 500	Estonia
Greece	1 011 895 000	1 769 605 000	50	884 802 500	884 802 500	Greece
Spain	5 112 185 000	8 433 060 000	50	4 216 530 000	4 216 530 000	Spain
France	8 088 935 000	16 934 865 000	50	8 467 432 500	8 088 935 000
Ireland	732 980 000	1 320 647 000	50	660 323 500	660 323 500	Ireland
Italy	6 065 590 000	13 876 282 000	50	6 938 141 000	6 065 590 000
Cyprus	102 605 000	128 291 000	50	64 145 500	64 145 500	Cyprus
Latvia	52 031 000	117 078 000	50	58 539 000	52 031 000
Lithuania	122 072 000	191 345 000	50	95 672 500	95 672 500	Lithuania
Luxembourg	162 296 000	241 530 000	50	120 765 000	120 765 000	Luxembourg
Hungary	373 191 000	840 930 000	50	420 465 000	373 191 000
Malta	34 775 000	44 002 000	50	22 001 000	22 001 000	Malta
Netherlands	2 307 490 000	4 727 070 000	50	2 363 535 000	2 307 490 000
Austria	1 046 035 000	2 390 495 000	50	1 195 247 500	1 046 035 000
Poland	1 248 087 000	2 254 154 000	50	1 127 077 000	1 127 077 000	Poland
Portugal	907 620 000	1 370 760 000	50	685 380 000	685 380 000	Portugal
Slovenia	150 320 000	273 908 000	50	136 954 000	136 954 000	Slovenia
Slovakia	154 290 000	365 439 000	50	182 719 500	154 290 000
Finland	672 680 000	1 551 535 000	50	775 767 500	672 680 000
Sweden	1 234 471 000	2 983 416 000	50	1 491 708 000	1 234 471 000
United Kingdom	9 055 542 000	17 664 045 000	50	8 832 022 500	8 832 022 500	United Kingdom
Total	50 835 696 000	105 686 966 000		52 843 483 000	48 931 509 500

Calculation of the uniform call rate for VAT own resources (Article 2(4) of Decision 2000/597/EC, Euratom):

Uniform rate (%) = Maximum call rate – frozen rate

A.	The maximum call rate is set at 0,50 % for 2005.

B.	Determination of the rate frozen by the correction of budgetary imbalances granted to the United Kingdom (Article 2(4)(b) of Decision 2000/597/EC, Euratom):

(1)	calculation of the theoretical share of the countries with a restricted financial burden:

Formula for a country with a restricted financial burden, for example Germany:

Germany's theoretical VAT contribution = [Germany's capped VAT base / (EU capped VAT base – UK capped VAT base)] × 1/4 × United Kingdom correction

Example: Germany

Germany's theoretical VAT contribution = 9 540 668 000 / (48 931 509 500 – 8 832 022 500) × 1/4 × 5 185 683 679 = 308 450 868

(2)	calculation of the frozen rate:

Frozen rate = [UK correction – theoretical VAT contributions (D + NL + A + S)] / [EU capped VAT base – capped VAT bases (UK + D + NL + A + S)]

Frozen rate = [5 185 683 679 – (308 450 868 + 74 601 411 + 33 818 429 + 39 910 586)] / [48 931 509 500 – (8 832 022 500 + 9 540 668 000 + 2 307 490 000 + 1 046 035 000 + 1 234 471 000)]

Frozen rate = 0,182085195550907 %

Uniform rate

0,5 % – 0,182085195550907 % = 0,317914804449093 %

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(c) of Decision 2000/597/EC, Euratom (Chapter 1 3)

Member State	1 % of capped VAT base	Maximum VAT call rate (in %)	Uniform rate of VAT own resources (in %)	VAT own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) × (3)
Belgium	1 254 705 000	0,50	0,317914804	398 889 295
Czech Republic	458 198 500	0,50	0,317914804	145 668 087
Denmark	792 702 000	0,50	0,317914804	252 011 701
Germany	9 540 668 000	0,50	0,317914804	3 033 119 602
Estonia	44 849 500	0,50	0,317914804	14 258 320
Greece	884 802 500	0,50	0,317914804	281 291 814
Spain	4 216 530 000	0,50	0,317914804	1 340 497 310
France	8 088 935 000	0,50	0,317914804	2 571 592 189
Ireland	660 323 500	0,50	0,317914804	209 926 616
Italy	6 065 590 000	0,50	0,317914804	1 928 340 859
Cyprus	64 145 500	0,50	0,317914804	20 392 804
Latvia	52 031 000	0,50	0,317914804	16 541 425
Lithuania	95 672 500	0,50	0,317914804	30 415 704
Luxembourg	120 765 000	0,50	0,317914804	38 392 981
Hungary	373 191 000	0,50	0,317914804	118 642 944
Malta	22 001 000	0,50	0,317914804	6 994 444
Netherlands	2 307 490 000	0,50	0,317914804	733 585 232
Austria	1 046 035 000	0,50	0,317914804	332 550 012
Poland	1 127 077 000	0,50	0,317914804	358 314 464
Portugal	685 380 000	0,50	0,317914804	217 892 449
Slovenia	136 954 000	0,50	0,317914804	43 539 704
Slovakia	154 290 000	0,50	0,317914804	49 051 075
Finland	672 680 000	0,50	0,317914804	213 854 931
Sweden	1 234 471 000	0,50	0,317914804	392 456 607
United Kingdom	8 832 022 500	0,50	0,317914804	2 807 830 706
Total	48 931 509 500			15 556 051 275

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom (Chapter 1 4)

Member State	1 % of gross national income	Uniform rate of ‘additional base’ own resources	‘Additional base’ own resources at uniform rate
	(1)	(2)	(3) = (1) × (2)
Belgium	2 999 949 000		1 955 291 032
Czech Republic	916 397 000		597 284 432
Denmark	2 022 089 000		1 317 946 567
Germany	22 180 375 000		14 456 608 535
Estonia	89 699 000		58 463 544
Greece	1 769 605 000		1 153 383 870
Spain	8 433 060 000		5 496 455 635
France	16 934 865 000		11 037 717 527
Ireland	1 320 647 000		860 764 378
Italy	13 876 282 000		9 044 210 334
Cyprus	128 291 000		83 616 835
Latvia	117 078 000	0,6517748 (9)	76 308 485
Lithuania	191 345 000		124 713 841
Luxembourg	241 530 000		157 423 157
Hungary	840 930 000		548 096 947
Malta	44 002 000		28 679 393
Netherlands	4 727 070 000		3 080 984 902
Austria	2 390 495 000		1 558 064 299
Poland	2 254 154 000		1 469 200 676
Portugal	1 370 760 000		893 426 766
Slovenia	273 908 000		178 526 320
Slovakia	365 439 000		238 183 916
Finland	1 551 535 000		1 011 251 348
Sweden	2 983 416 000		1 944 515 240
United Kingdom	17 664 045 000		11 512 978 644
Total	105 686 966 000		68 884 096 623

TABLE 4

GNI-based own resources — Financing of reserves (Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom) (Chapter 1 4)

Member State	Reserve for loans and loan guarantees	Reserve for emergency aid	GNI own resources excluding reserves	GNI own resources at uniform rate
	(1)	(2)	(3)	(4) = (1) + (2) + (3)
Belgium	6 329 907	6 329 907	1 942 631 218	1 955 291 032
Czech Republic	1 933 602	1 933 602	593 417 228	597 284 432
Denmark	4 266 617	4 266 617	1 309 413 333	1 317 946 567
Germany	46 800 697	46 800 697	14 363 007 141	14 456 608 535
Estonia	189 265	189 265	58 085 014	58 463 544
Greece	3 733 875	3 733 875	1 145 916 120	1 153 383 870
Spain	17 793 797	17 793 797	5 460 868 041	5 496 455 635
France	35 732 646	35 732 646	10 966 252 235	11 037 717 527
Ireland	2 786 571	2 786 571	855 191 236	860 764 378
Italy	29 279 021	29 279 021	8 985 652 292	9 044 210 334
Cyprus	270 695	270 695	83 075 445	83 616 835
Latvia	247 035	247 035	75 814 415	76 308 485
Lithuania	403 739	403 739	123 906 363	124 713 841
Luxembourg	509 629	509 629	156 403 899	157 423 157
Hungary	1 774 366	1 774 366	544 548 215	548 096 947
Malta	92 844	92 844	28 493 705	28 679 393
Netherlands	9 974 140	9 974 140	3 061 036 622	3 080 984 902
Austria	5 043 956	5 043 956	1 547 976 387	1 558 064 299
Poland	4 756 276	4 756 276	1 459 688 124	1 469 200 676
Portugal	2 892 310	2 892 310	887 642 146	893 426 766
Slovenia	577 947	577 947	177 370 426	178 526 320
Slovakia	771 078	771 078	236 641 760	238 183 916
Finland	3 273 746	3 273 746	1 004 703 856	1 011 251 348
Sweden	6 295 022	6 295 022	1 931 925 196	1 944 515 240
United Kingdom	37 271 219	37 271 219	11 438 436 206	11 512 978 644
Total	223 000 000	223 000 000	68 438 096 623	68 884 096 623
Percentage of 1 % of GNI	0,0021	0,0021	0,6476	0,6518

TABLE 5.1

Correction of budgetary imbalances for the United Kingdom for 2004 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 1 5)

Description	Coefficient (10) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	17,8653
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	7,9423
3. (1) – (2)	9,9229
4. Total allocated expenditure		92 293 901 043
5. Pre-accession expenditure (PAE) (11)		1 716 810 015
6. PAE-adjusted total allocated expenditure = (4) – (5)		90 577 091 028
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 932 026 743
8. United Kingdom's advantage (12)		725 367 786
9. Basic compensation for the United Kingdom = (7) – (8)		5 206 658 957
10. Windfall gains deriving from traditional own resources (TOR) (13)		20 975 278
11. Correction for the United Kingdom = (10) – (11)		5 185 683 679

TABLE 5.2

Correction of budgetary imbalances for the United Kingdom for 2001 pursuant to Article 4 of Decision 2000/597/EC, Euratom (Chapter 3 5)

Description	Coefficient (14) (%)	Amount
1. United Kingdom's share (in %) of total notional non-capped VAT bases	19,1829
2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure	8,5584
3. (1) – (2)	10,6245
4. Total allocated expenditure		73 627 809 571
5. Pre-accession expenditure (PAE) (15)		0
6. PAE-adjusted total allocated expenditure = (4) – (5)		73 627 809 571
7. United Kingdom's correction original amount (3) × (6) × 0,66		5 162 886 020
8. United Kingdom's advantage (16)		212 371 624
9. Basic compensation for the United Kingdom = (7) – (8)		4 950 514 396
10. Windfall gains deriving from traditional own resources (TOR) (17)		54 179 356
11. Correction for the United Kingdom = (10) – (11)		4 896 335 040

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to – EUR 5 185 683 679 (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	2,84	3,41	5,38		1,48	4,89	253 499 702
Czech Republic	0,87	1,04	1,64		0,45	1,49	77 436 772
Denmark	1,91	2,30	3,63		1,00	3,30	170 869 224
Germany	20,99	25,20	0,00	–18,90	0,00	6,30	326 677 437
Estonia	0,08	0,10	0,16		0,04	0,15	7 579 685
Greece	1,67	2,01	3,17		0,87	2,88	149 533 989
Spain	7,98	9,58	15,13		4,16	13,74	712 604 846
France	16,02	19,24	30,38		8,36	27,60	1 431 018 736
Ireland	1,25	1,50	2,37		0,65	2,15	111 596 437
Italy	13,13	15,76	24,89		6,85	22,61	1 172 564 383
Cyprus	0,12	0,15	0,23		0,06	0,21	10 840 761
Latvia	0,11	0,13	0,21		0,06	0,19	9 893 248
Lithuania	0,18	0,22	0,34		0,09	0,31	16 168 908
Luxembourg	0,23	0,27	0,43		0,12	0,39	20 409 608
Hungary	0,80	0,96	1,51		0,41	1,37	71 059 709
Malta	0,04	0,05	0,08		0,02	0,07	3 718 228
Netherlands	4,47	5,37	0,00	–4,03	0,00	1,34	69 621 326
Austria	2,26	2,72	0,00	–2,04	0,00	0,68	35 207 736
Poland	2,13	2,56	4,04		1,11	3,67	190 479 027
Portugal	1,30	1,56	2,46		0,68	2,23	115 831 053
Slovenia	0,26	0,31	0,49		0,14	0,45	23 145 592
Slovakia	0,35	0,42	0,66		0,18	0,60	30 880 084
Finland	1,47	1,76	2,78		0,77	2,53	131 106 782
Sweden	2,82	3,39	0,00	–2,54	0,00	0,85	43 940 406
United Kingdom	16,71	0,00	0,00		0,00	0,00	0
Total	100,00	100,00	100,00	–27,51	27,51	100,00	5 185 683 679

The calculations are made to 15 decimal places.

TABLE 7

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

Member State	Net agricultural duties (75 %)	Net sugar and isoglucose levies (75 %)	Net customs duties (75 %)	Total net traditional own resources (75 %)	VAT own resources at uniform rate	GNI own resources excluding reserves	GNI own resources, reserves	Correction for the United Kingdom VAT	Result of the definitive calculation of the financing of the correction for the UK 2001	Total own resources (18)	Contribution to financing total (%)
	(1)	(2)	(3)	(4) = (1) + (2) + (3)	(5)	(6)	(7)	(8)	(9)	(10) = (4) + (5) + (6) + (7) + (8) + (9)	(11)
Belgium	15 847 010	44 700 000	1 342 900 000	1 403 447 010	398 889 295	1 942 631 218	12 659 814	253 499 702	–25 912 108	3 985 214 931	4,05
Czech Republic	3 825 140	8 600 000	134 000 000	146 425 140	145 668 087	593 417 228	3 867 204	77 436 772	0	966 814 431	0,98
Denmark	23 087 454	25 700 000	230 400 000	279 187 454	252 011 701	1 309 413 333	8 533 234	170 869 224	–22 231 358	1 997 783 588	2,03
Germany	169 399 073	215 000 000	2 302 600 000	2 686 999 073	3 033 119 602	14 363 007 141	93 601 394	326 677 437	43 247 740	20 546 652 387	20,88
Estonia	683 061	0	15 200 000	15 883 061	14 258 320	58 085 014	378 530	7 579 685	0	96 184 610	0,1
Greece	10 792 360	10 400 000	188 100 000	209 292 360	281 291 814	1 145 916 120	7 467 750	149 533 989	–7 296 005	1 786 206 028	1,82
Spain	55 737 759	21 500 000	1 008 000 000	1 085 237 759	1 340 497 310	5 460 868 041	35 587 594	712 604 846	–27 475 803	8 607 319 747	8,75
France	86 338 882	205 300 000	960 600 000	1 252 238 882	2 571 592 189	10 966 252 235	71 465 292	1 431 018 736	–1 102 158	16 291 465 176	16,56
Ireland	546 449	6 400 000	133 700 000	140 646 449	209 926 616	855 191 236	5 573 142	111 596 437	–4 635 083	1 318 298 797	1,34
Italy	86 338 882	72 400 000	1 271 500 000	1 430 238 882	1 928 340 859	8 985 652 292	58 558 042	1 172 564 383	–64 555 999	13 510 798 459	13,73
Cyprus	2 732 243	0	35 800 000	38 532 243	20 392 804	83 075 445	541 390	10 840 761	0	153 382 643	0,16
Latvia	546 449	800 000	17 600 000	18 946 449	16 541 425	75 814 415	494 070	9 893 248	0	121 689 607	0,12
Lithuania	1 775 958	1 300 000	29 800 000	32 875 958	30 415 704	123 906 363	807 478	16 168 908	0	204 174 411	0,21
Luxembourg	136 612	0	13 100 000	13 236 612	38 392 981	156 403 899	1 019 258	20 409 608	– 530 540	228 931 818	0,23
Hungary	4 644 813	7 000 000	116 900 000	128 544 813	118 642 944	544 548 215	3 548 732	71 059 709	0	866 344 413	0,88
Malta	1 775 958	0	8 600 000	10 375 958	6 994 444	28 493 705	185 688	3 718 228	0	49 768 023	0,05
Netherlands	249 180 571	50 100 000	1 136 800 000	1 436 080 571	733 585 232	3 061 036 622	19 948 280	69 621 326	–14 562 204	5 305 709 827	5,39
Austria	5 874 323	20 400 000	165 600 000	191 874 323	332 550 012	1 547 976 387	10 087 912	35 207 736	5 119 497	2 122 815 867	2,16
Poland	30 601 123	40 900 000	202 700 000	274 201 123	358 314 464	1 459 688 124	9 512 552	190 479 027	0	2 292 195 290	2,33
Portugal	29 235 001	2 800 000	89 500 000	121 535 001	217 892 449	887 642 146	5 784 620	115 831 053	–5 879 918	1 342 805 351	1,36
Slovenia	136 612	600 000	28 600 000	29 336 612	43 539 704	177 370 426	1 155 894	23 145 592	0	274 548 228	0,28
Slovakia	956 285	6 900 000	42 900 000	50 756 285	49 051 075	236 641 760	1 542 156	30 880 084	0	368 871 360	0,37
Finland	4 371 589	4 700 000	95 900 000	104 971 589	213 854 931	1 004 703 856	6 547 492	131 106 782	–4 450 593	1 456 734 057	1,48
Sweden	12 841 543	11 600 000	308 900 000	333 341 543	392 456 607	1 931 925 196	12 590 044	43 940 406	–3 028 769	2 711 225 027	2,76
United Kingdom	321 994 850	36 700 000	2 151 100 000	2 509 794 850	2 807 830 706	11 438 436 206	74 542 438	–5 185 683 679	133 293 301	11 778 213 822	11,97
Total	1 119 400 000	793 800 000	12 030 800 000	13 944 000 000	15 556 051 275	68 438 096 623	446 000 000	0	0	98 384 147 898	100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

TITLE 1

OWN RESOURCES

Title Chapter	Heading	Budget 2005	Amending budget No. 8	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)	819 400 000	300 000 000	1 119 400 000
1 1	LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM)	793 800 000		793 800 000
1 2	CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM	12 030 800 000		12 030 800 000
1 3	OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM	15 556 051 275		15 556 051 275
1 4	OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM	72 752 531 565	–3 868 434 942	68 884 096 623
1 5	CORRECTION OF BUDGETARY IMBALANCES	0		0
	Title 1 — Total	101 952 582 840	–3 568 434 942	98 384 147 898

CHAPTER 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)

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	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 0 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 0 0 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)	819 400 000	300 000 000	1 119 400 000
	Article 1 0 0 — Subtotal	819 400 000	300 000 000	1 119 400 000
	Chapter 1 0 — Total	819 400 000	300 000 000	1 119 400 000

1 0 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 0 0 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)

Budget 2005	Amending budget No. 8	New amount
819 400 000	300 000 000	1 119 400 000

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(a) thereof.

Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community.

Forecasts from 2003 onwards are net figures (without collection costs).

Member State	Budget 2005	Amending budget No.8	New amount
Belgium	11 600 000	4 247 010	15 847 010
Czech Republic	2 800 000	1 025 140	3 825 140
Denmark	16 900 000	6 187 454	23 087 454
Germany	124 000 000	45 399 073	169 399 073
Estonia	500 000	183 061	683 061
Greece	7 900 000	2 892 360	10 792 360
Spain	40 800 000	14 937 759	55 737 759
France	63 200 000	23 138 882	86 338 882
Ireland	400 000	146 449	546 449
Italy	63 200 000	23 138 882	86 338 882
Cyprus	2 000 000	732 243	2 732 243
Latvia	400 000	146 449	546 449
Lithuania	1 300 000	475 958	1 775 958
Luxembourg	100 000	36 612	136 612
Hungary	3 400 000	1 244 813	4 644 813
Malta	1 300 000	475 958	1 775 958
Netherlands	182 400 000	66 780 571	249 180 571
Austria	4 300 000	1 574 323	5 874 323
Poland	22 400 000	8 201 123	30 601 123
Portugal	21 400 000	7 835 001	29 235 001
Slovenia	100 000	36 612	136 612
Slovakia	700 000	256 285	956 285
Finland	3 200 000	1 171 589	4 371 589
Sweden	9 400 000	3 441 543	12 841 543
United Kingdom	235 700 000	86 294 850	321 994 850
Item 1 0 0 0 — Total	819 400 000	300 000 000	1 119 400 000

CHAPTER 1 4 —
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
1 4
OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM
1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom
1 4 0 0	Own resources based on gross national income pursuant to Article 2(1)(d) of Decision 2000/597/EC, Euratom, with the exception of those corresponding to the reserve for loan guarantees and the reserve for emergency aid	72 306 531 565	–3 868 434 942	68 438 096 623
1 4 0 2	Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the reserve for loans and loan guarantees	223 000 000		223 000 000
1 4 0 3	Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom, corresponding to the emergency aid reserve	223 000 000		223 000 000
	Article 1 4 0 — Subtotal	72 752 531 565	–3 868 434 942	68 884 096 623
	Chapter 1 4 — Total	72 752 531 565	–3 868 434 942	68 884 096 623

1 4 0
Own resources based on gross national income pursuant to Article 2(1)(d) and Article 6 of Decision 2000/597/EC, Euratom

Budget 2005	Amending budget No. 8	New amount
72 306 531 565	–3 868 434 942	68 438 096 623

Remarks

Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof.

The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6476 %.

Member State	Budget 2005	Amending budget No.8	New amount
Belgium	2 052 437 639	– 109 806 421	1 942 631 218
Czech Republic	626 959 890	–33 542 662	593 417 228
Denmark	1 383 427 377	–74 014 044	1 309 413 333
Germany	15 174 870 143	– 811 863 002	14 363 007 141
Estonia	61 368 245	–3 283 231	58 085 014
Greece	1 210 688 552	–64 772 432	1 145 916 120
Spain	5 769 541 336	– 308 673 295	5 460 868 041
France	11 586 115 080	– 619 862 845	10 966 252 235
Ireland	903 530 565	–48 339 329	855 191 236
Italy	9 493 562 550	– 507 910 258	8 985 652 292
Cyprus	87 771 250	–4 695 805	83 075 445
Latvia	80 099 793	–4 285 378	75 814 415
Lithuania	130 910 119	–7 003 756	123 906 363
Luxembourg	165 244 564	–8 840 665	156 403 899
Hungary	575 328 576	–30 780 361	544 548 215
Malta	30 104 300	–1 610 595	28 493 705
Netherlands	3 234 060 444	– 173 023 822	3 061 036 622
Austria	1 635 475 108	–87 498 721	1 547 976 387
Poland	1 542 196 389	–82 508 265	1 459 688 124
Portugal	937 815 749	–50 173 603	887 642 146
Slovenia	187 396 216	–10 025 790	177 370 426
Slovakia	250 017 837	–13 376 077	236 641 760
Finland	1 061 494 324	–56 790 468	1 004 703 856
Sweden	2 041 126 464	– 109 201 268	1 931 925 196
United Kingdom	12 084 989 055	– 646 552 849	11 438 436 206
Item 1 4 0 0 — Total	72 306 531 565	–3 868 434 942	68 438 096 623

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

Title Chapter	Heading	Budget 2005	Amending budget No. 8	New amount
3 0	SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR	3 262 668 965		3 262 668 965
3 1	BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000	p.m.	400 012 558	400 012 558
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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000	p.m.	2 051 303 214	2 051 303 214
3 3	REFUNDS TO MEMBER STATES	p.m.		p.m.
3 4	ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN THE JUSTICE AND HOME AFFAIRS POLICY	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.
	Title 3 — Total	3 262 668 965	2 451 315 772	5 713 984 737

CHAPTER 3 1 —
BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) NO 1150/2000

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
3 1
BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000
3 1 0
Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000
3 1 0 3	Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000	p.m.	400 012 558	400 012 558
	Article 3 1 0 — Subtotal	p.m.	400 012 558	400 012 558
	Chapter 3 1 — Total	p.m.	400 012 558	400 012 558

3 1 0
Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

3 1 0 3
Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000

Budget 2005	Amending budget No. 8	New amount
p.m.	400 012 558	400 012 558

Remarks

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5), (6) and (9) thereof, as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1).

Member State	Budget 2005	Amending budget No. 8	New amount
Belgium	p.m.	23 921 370	23 921 370
Czech Republic	p.m.	2 388 058	2 388 058
Denmark	p.m.	1 422 690	1 422 690
Germany	p.m.	– 144 808 762	– 144 808 762
Estonia	p.m.	648 906	648 906
Greece	p.m.	4 782 270	4 782 270
Spain	p.m.	276 149 526	276 149 526
France	p.m.	83 894 151	83 894 151
Ireland	p.m.	19 793 222	19 793 222
Italy	p.m.	75 452 340	75 452 340
Cyprus	p.m.	–30 155	–30 155
Latvia	p.m.	469 857	469 857
Lithuania	p.m.	– 591 918	– 591 918
Luxembourg	p.m.	– 668 442	– 668 442
Hungary	p.m.	–9 399 469	–9 399 469
Malta	p.m.	– 233 867	– 233 867
Netherlands	p.m.	24 369 115	24 369 115
Austria	p.m.	–6 270 054	–6 270 054
Poland	p.m.	2 002 510	2 002 510
Portugal	p.m.	65 792 863	65 792 863
Slovenia	p.m.	358 390	358 390
Slovakia	p.m.	–3 509 596	–3 509 596
Finland	p.m.	274 339	274 339
Sweden	p.m.	–44 540 078	–44 540 078
United Kingdom	p.m.	28 345 292	28 345 292
Item 3 1 0 3 — Total	p.m.	400 012 558	400 012 558

CHAPTER 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(7) TO (9) OF REGULATION (EC, EURATOM) NO 1150/2000

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
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(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000
3 2 0
Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000
3 2 0 3	Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000	p.m.	2 051 303 214	2 051 303 214
	Article 3 2 0 — Subtotal	p.m.	2 051 303 214	2 051 303 214
	Chapter 3 2 — Total	p.m.	2 051 303 214	2 051 303 214

3 2 0
Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

3 2 0 3
Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000

Budget 2005	Amending budget No. 8	New amount
p.m.	2 051 303 214	2 051 303 214

Remarks

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(7), (8) and (9) thereof, as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1).

Member State	Budget 2005	Amending budget No. 8	New amount
Belgium	p.m.	53 532 433	53 532 433
Czech Republic	p.m.	11 116 828	11 116 828
Denmark	p.m.	–20 499 980	–20 499 980
Germany	p.m.	– 238 851 901	– 238 851 901
Estonia	p.m.	3 020 772	3 020 772
Greece	p.m.	25 320 481	25 320 481
Spain	p.m.	603 226 828	603 226 828
France	p.m.	442 609 402	442 609 402
Ireland	p.m.	66 587 800	66 587 800
Italy	p.m.	88 842 148	88 842 148
Cyprus	p.m.	– 140 377	– 140 377
Latvia	p.m.	5 841 756	5 841 756
Lithuania	p.m.	2 710 666	2 710 666
Luxembourg	p.m.	–3 111 715	–3 111 715
Hungary	p.m.	–1 852 157	–1 852 157
Malta	p.m.	–1 088 693	–1 088 693
Netherlands	p.m.	582 399 268	582 399 268
Austria	p.m.	37 746 577	37 746 577
Poland	p.m.	16 268 096	16 268 096
Portugal	p.m.	135 846 811	135 846 811
Slovenia	p.m.	1 668 371	1 668 371
Slovakia	p.m.	2 595 407	2 595 407
Finland	p.m.	4 635 321	4 635 321
Sweden	p.m.	31 934 284	31 934 284
United Kingdom	p.m.	200 944 788	200 944 788
Item 3 2 0 3 — Total	p.m.	2 051 303 214	2 051 303 214

TITLE 6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH COMMUNITY AGREEMENTS AND PROGRAMMES

Title Chapter	Heading	Budget 2005	Amending budget No. 8	New amount
6 0	CONTRIBUTIONS TO COMMUNITY PROGRAMMES	p.m.		p.m.
6 1	REPAYMENT OF MISCELLANEOUS EXPENDITURE	p.m.	360 000 000	360 000 000
6 2	REVENUE FROM SERVICES RENDERED AGAINST PAYMENT	p.m.		p.m.
6 3	CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS	p.m.		p.m.
6 5	FINANCIAL CORRECTIONS	p.m.		p.m.
6 6	OTHER CONTRIBUTIONS AND REFUNDS	p.m.		p.m.
	Title 6 — Total	p.m.	360 000 000	360 000 000

CHAPTER 6 1 —
REPAYMENT OF MISCELLANEOUS EXPENDITURE

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
6 1
REPAYMENT OF MISCELLANEOUS EXPENDITURE
6 1 1
Repayment of expenditure incurred on behalf of one or more Member States
6 1 1 2	Contributions to administrative expenditure pursuant to the Decision of the representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty — Assigned revenue	—		—
6 1 1 3	Revenue from the investments provided for in Article 4 of Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel — Assigned revenue	p.m.		p.m.
6 1 1 4	Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel	p.m.		p.m.
	Article 6 1 1 — Subtotal	p.m.		p.m.
6 1 2	Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue	p.m.		p.m.
	Article 6 1 2 — Subtotal	p.m.		p.m.
6 1 3	Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999	p.m.		p.m.
	Article 6 1 3 — Subtotal	p.m.		p.m.
6 1 4
Repayment of Community support to commercially successful projects and activities
6 1 4 0	Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue	p.m.		p.m.
6 1 4 1	Repayment of Community support to commercially successful data-processing projects	p.m.		p.m.
6 1 4 2	Repayment of Community support to commercially successful agroindustrial demonstration projects — Assigned revenue	—		—
6 1 4 3	Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue	p.m.		p.m.
	Article 6 1 4 — Subtotal	p.m.		p.m.
6 1 5
Repayment of unused Community aid
6 1 5 0	Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund	p.m.	334 000 000	334 000 000
6 1 5 1	Repayment of unused subsidies for balancing budgets — Assigned revenue	p.m.		p.m.
6 1 5 2	Repayment of unused interest subsidies — Assigned revenue	p.m.		p.m.
6 1 5 3	Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue	p.m.		p.m.
6 1 5 7	Repayments of payments on account under the Structural Funds and the Cohesion Fund	p.m.	26 000 000	26 000 000
6 1 5 8	Repayment of miscellaneous unused Community aid — Assigned revenue	p.m.		p.m.
6 1 5 9	Repayment by recipients of Community aid of advances which have not been reused	—		—
	Article 6 1 5 — Subtotal	p.m.	360 000 000	360 000 000
6 1 6	Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue	p.m.		p.m.
	Article 6 1 6 — Subtotal	p.m.		p.m.
6 1 7
Repayment of amounts paid in connection with Community aid to non-member countries
6 1 7 0	Repayments within the framework of cooperation with South Africa — Assigned revenue	p.m.		p.m.
	Article 6 1 7 — Subtotal	p.m.		p.m.
6 1 8
Repayment of amounts paid in connection with food aid
6 1 8 0	Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue	p.m.		p.m.
6 1 8 1	Repayment of additional costs caused by the recipients of food aid — Assigned revenue	p.m.		p.m.
	Article 6 1 8 — Subtotal	p.m.		p.m.
6 1 9
Repayment of other expenditure incurred on behalf of outside bodies
6 1 9 1	Repayment of other expenditure incurred on behalf of outside bodies under Council Decision 94/179/Euratom — Assigned revenue	p.m.		p.m.
	Article 6 1 9 — Subtotal	p.m.		p.m.
	Chapter 6 1 — Total	p.m.	360 000 000	360 000 000

6 1 5
Repayment of unused Community aid

6 1 5 0
Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund

Budget 2005	Amending budget No. 8	New amount
p.m.	334 000 000	334 000 000

Remarks

Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund.

In accordance with Article 18 of the Financial Regulation, from 2003 this revenue may be used to provide additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue.

6 1 5 7
Repayments of payments on account under the Structural Funds and the Cohesion Fund

Budget 2005	Amending budget No. 8	New amount
p.m.	26 000 000	26 000 000

Remarks

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), and in particular Article 39(3) thereof.

Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62), and in particular Article 1(4) thereof.

Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13).

This item is intended to record the repayment of payments on account under the Structural Funds (Guidance Section of the European Agricultural Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund) and the Cohesion Fund.

The amounts booked to this item will, in accordance with Articles 18 and 157 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in Section III ‘Commission’ if they are required in order not to reduce the contribution of the Structural Funds and the Cohesion Fund to the operation concerned.

TITLE 7

INTEREST ON LATE PAYMENTS AND FINES

Title Chapter	Heading	Budget 2005	Amending budget No. 8	New amount
7 0	INTEREST ON LATE PAYMENTS	18 000 000	44 000 000	62 000 000
7 1	FINES	192 880 830	63 119 170	256 000 000
7 2	INTEREST ON DEPOSITS AND FINES	p.m.		p.m.
	Title 7 — Total	210 880 830	107 119 170	318 000 000

CHAPTER 7 0 —
INTEREST ON LATE PAYMENTS

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
7 0
INTEREST ON LATE PAYMENTS
7 0 0
Interest on late payments
7 0 0 0	Interest due on late payments into the accounts held with the treasuries of the Member States	3 000 000	20 000 000	23 000 000
7 0 0 1	Other interest on late payments	10 000 000	–7 000 000	3 000 000
	Article 7 0 0 — Subtotal	13 000 000	13 000 000	26 000 000
7 0 1	Interest on late payments and other interest on fines	5 000 000	31 000 000	36 000 000
	Article 7 0 1 — Subtotal	5 000 000	31 000 000	36 000 000
	Chapter 7 0 — Total	18 000 000	44 000 000	62 000 000

7 0 0
Interest on late payments

7 0 0 0
Interest due on late payments into the accounts held with the treasuries of the Member States

Budget 2005	Amending budget No. 8	New amount
3 000 000	20 000 000	23 000 000

Remarks

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, 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 71(4) thereof.

Council		p.m.
Commission		23 000 000
	Total	23 000 000

7 0 0 1
Other interest on late payments

Budget 2005	Amending budget No. 8	New amount
10 000 000	–7 000 000	3 000 000

Remarks

—	No 59 (OJ 58, 10.7.1962, p. 1655/62),

—	No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

—	(EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49).

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof.

Commission Regulation (EEC) No 1865/90 of 2 July 1990 concerning interest on account of late payment to be charged in the event of late repayment of assistance from the Structural Funds (OJ L 170, 3.7.1990, p. 35).

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

Budget 2005	Amending budget No. 8	New amount
5 000 000	31 000 000	36 000 000

Remarks

New article

This article is intended to record interest on late payments and other interest on fines.

Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), and in particular Article 86 thereof.

CHAPTER 7 1 —
FINES

Title Chapter Article Item	Heading	Budget 2005	Amending budget No. 8	New amount
7 1
FINES
7 1 0	Fines, periodic penalty payments and other penalties	192 880 830	43 119 170	236 000 000
	Article 7 1 0 — Subtotal	192 880 830	43 119 170	236 000 000
7 1 1	Collection of fines imposed for fraud and irregularities which are damaging to the Community's financial interests	p.m.		p.m.
	Article 7 1 1 — Subtotal	p.m.		p.m.
7 1 2	Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty	p.m.	20 000 000	20 000 000
	Article 7 1 2 — Subtotal	p.m.	20 000 000	20 000 000
	Chapter 7 1 — Total	192 880 830	63 119 170	256 000 000

7 1 0
Fines, periodic penalty payments and other penalties

Budget 2005	Amending budget No. 8	New amount
192 880 830	43 119 170	236 000 000

Remarks

—	No 59 (OJ 58, 10.7.1962, p. 1655/62),

—	No 118/63/EEC (OJ 162, 7.11.1963, p. 2696/63),

—	(EEC) No 2822/71 (OJ L 285, 29.12.1971, p. 49),

and in particular Articles 15 and 16 thereof; Regulation No 17/62 was last amended by Regulation (EC) No 1216/1999 (OJ L 148, 15.6.1999, p. 5).

7 1 2
Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty

Budget 2005	Amending budget No. 8	New amount
p.m.	20 000 000	20 000 000

Remarks

Treaty establishing the European Community, and in particular Article 228(2) (former Article 171(2)) thereof, introduced by the Maastricht Treaty on European Union (Article G(51)).

SECTION III

COMMISSION

EXPENDITURE

Title	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
01	ECONOMIC AND FINANCIAL AFFAIRS	452 732 509	462 854 009			452 732 509	462 854 009
02	ENTERPRISE	393 303 419	399 288 419			393 303 419	399 288 419
03	COMPETITION	88 839 252	88 839 252			88 839 252	88 839 252
04	EMPLOYMENT AND SOCIAL AFFAIRS	11 577 354 556	9 058 458 825	–2 000 000	525 789 520	11 575 354 556	9 584 248 345
05	AGRICULTURE AND RURAL DEVELOPMENT	53 722 123 633	52 484 803 811	– 616 200 000	–17 387 923	53 105 923 633	52 467 415 888
06	ENERGY AND TRANSPORT	1 413 397 334	1 346 158 134			1 413 397 334	1 346 158 134
07	ENVIRONMENT	322 320 776	319 290 776			322 320 776	319 290 776
08	RESEARCH	3 299 731 056	2 525 607 306			3 299 731 056	2 525 607 306
09	INFORMATION SOCIETY	1 335 651 319	1 181 111 319			1 335 651 319	1 181 111 319
10	DIRECT RESEARCH	366 422 464	348 310 914			366 422 464	348 310 914
11	FISHERIES	1 029 744 589	927 155 514		– 842 500	1 029 744 589	926 313 014
12	INTERNAL MARKET	73 349 263	72 749 263			73 349 263	72 749 263
13	REGIONAL POLICY	27 202 255 655	21 009 746 365		–1 122 559 097	27 202 255 655	19 887 187 268
14	TAXATION AND CUSTOMS UNION	119 785 688	114 301 688			119 785 688	114 301 688
15	EDUCATION AND CULTURE	941 251 284	869 019 404			941 251 284	869 019 404
16	PRESS AND COMMUNICATION	185 012 786	176 001 686			185 012 786	176 001 686
17	HEALTH AND CONSUMER PROTECTION	513 511 715	516 164 510	–35 000 000	–35 000 000	478 511 715	481 164 510
18	AREA OF FREEDOM, SECURITY AND JUSTICE	578 452 580	566 255 804			578 452 580	566 255 804
19	EXTERNAL RELATIONS	3 076 836 673	3 281 150 276			3 076 836 673	3 281 150 276
20	TRADE	76 234 391	77 254 391			76 234 391	77 254 391
21	DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES	1 235 215 936	1 315 772 436			1 235 215 936	1 315 772 436
22	ENLARGEMENT	1 853 819 158	2 681 549 158			1 853 819 158	2 681 549 158
23	HUMANITARIAN AID	513 098 157	515 460 657			513 098 157	515 460 657
24	FIGHT AGAINST FRAUD	61 395 038	58 235 038			61 395 038	58 235 038
25	COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE	209 126 692	207 311 692			209 126 692	207 311 692
26	COMMISSION'S ADMINISTRATION	647 663 022	647 663 022			647 663 022	647 663 022
27	BUDGET	1 385 620 356	1 385 620 356			1 385 620 356	1 385 620 356
28	AUDIT	10 602 470	10 602 470			10 602 470	10 602 470
29	STATISTICS	131 296 575	126 078 575			131 296 575	126 078 575
30	PENSIONS	899 771 000	899 771 000			899 771 000	899 771 000
31	RESERVES	557 192 789	325 722 789			557 192 789	325 722 789
	Expenditure D — Total	114 273 112 135	103 998 308 859	– 653 200 000	– 650 000 000	113 619 912 135	103 348 308 859

TITLE 04

EMPLOYMENT AND SOCIAL AFFAIRS

Overall objectives

The Employment and social affairs policy area covers activities which contribute to the development of a modern, innovative and sustainable European social model with more and better jobs in an inclusive society based on equal opportunities.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
04 01	ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA	107 853 180	107 853 180	–2 000 000	–2 000 000	105 853 180	105 853 180
04 02	EMPLOYMENT AND EUROPEAN SOCIAL FUND	11 334 743 376	8 815 117 645		527 789 520	11 334 743 376	9 342 907 165
04 03	WORK ORGANISATIONS AND WORKING CONDITIONS	74 920 000	72 900 000			74 920 000	72 900 000
04 04	PROMOTING AN INCLUSIVE SOCIETY	47 738 000	50 488 000			47 738 000	50 488 000
04 05	EQUAL OPPORTUNITIES FOR WOMEN AND MEN	12 100 000	12 100 000			12 100 000	12 100 000
04 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	p.m.			—	p.m.
04 50	PERFORMANCE FACILITY FOR EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA	p.m.	p.m.			p.m.	p.m.
	Title 04 — Total	11 577 354 556	9 058 458 825	–2 000 000	525 789 520	11 575 354 556	9 584 248 345

CHAPTER 04 01 —
ADMINISTRATIVE EXPENDITURE OF ‘EMPLOYMENT AND SOCIAL AFFAIRS’ POLICY AREA

Title Chapter Article Item	Heading	FP	Appropriations 2005	Amending budget No. 8	New amount
04 01
ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA
04 01 01	Expenditure related to staff in active employment of Employment and Social Affairs policy area	5	55 905 172 (19)		55 905 172 (19)
	Article 04 01 01 — Subtotal		55 905 172		55 905 172
04 01 02
External staff and other management expenditure in support of Employment and Social Affairs policy area
04 01 02 01	External staff	5	9 035 033		9 035 033
04 01 02 11	Other management expenditure	5	7 778 033 (20)		7 778 033 (20)
	Article 04 01 02 — Subtotal		16 813 066		16 813 066
04 01 03	Buildings and related expenditure of Employment and Social Affairs policy area	5	15 319 942		15 319 942
	Article 04 01 03 — Subtotal		15 319 942		15 319 942
04 01 04
Support expenditure for operations of Employment and Social Affairs policy area
04 01 04 01	European Social Fund (ESF) and non-operational technical assistance — Expenditure on administrative management	2.1	13 225 000	–2 000 000	11 225 000
04 01 04 02	Industrial relations and social dialogue — Expenditure on administrative management	3	750 000		750 000
04 01 04 04	EURES (European employment services) — Expenditure on administrative management	3	500 000		500 000
04 01 04 05	Community measures to achieve equality between men and women — Expenditure on administrative management	3	400 000		400 000
04 01 04 06	Analysis of and studies on the social situation, demographics and the family — Expenditure on administrative management	3	400 000		400 000
04 01 04 07	Actions combating and preventing social exclusion — Expenditure on administrative management	3	600 000		600 000
04 01 04 08	Free movement of workers, coordination of social security systems and measures for migrants, including migrants from third countries — Expenditure on administrative management	3	640 000		640 000
04 01 04 09	Health protection, hygiene and safety at work, including a subsidy for the European Trade Union Technical Bureau for Health and Safety — Expenditure on administrative management	3	100 000		100 000
04 01 04 10	Labour market — Expenditure on administrative management	3	2 000 000		2 000 000
04 01 04 12	Measures combating and preventing discrimination — Expenditure on administrative management	3	1 200 000		1 200 000
04 01 04 13	European year of people with disabilities — Expenditure on administrative management	3	—		—
	Article 04 01 04 — Subtotal		19 815 000	–2 000 000	17 815 000
	Chapter 04 01 — Total		107 853 180	–2 000 000	105 853 180

04 01 04
Support expenditure for operations of ‘Employment and Social Affairs’ policy area

04 01 04 01
European Social Fund (ESF) and non-operational technical assistance — Expenditure on administrative management

Appropriations 2005	Amending budget No. 8	New amount
13 225 000	–2 000 000	11 225 000

Remarks

This appropriation is intended to cover the ESF-funded technical assistance measures provided for in Article 23 of Council Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for the implementation of the ESF by the Commission. This appropriation may, in particular, be used to cover:

—	support expenditure (representation expenses, training, meetings, missions, translations),

—	information and publishing expenditure,

—	expenditure on information technology and telecommunications,

—	contracts for the provision of services,

—	expenditure on temporary support staff (contractual agents, national and individual experts, auxiliaries, agency staff), up to the sum of EUR 4 700 000.

Legal basis

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3).

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

CHAPTER 04 02 —
EMPLOYMENT AND EUROPEAN SOCIAL FUND

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
04 02
EMPLOYMENT AND EUROPEAN SOCIAL FUND
04 02 01	European Social Fund (ESF) — Objective 1	2.1	6 330 986 284	4 274 382 477		400 228 264	6 330 986 284	4 674 610 741
	Article 04 02 01 — Subtotal		6 330 986 284	4 274 382 477		400 228 264	6 330 986 284	4 674 610 741
04 02 02	Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland	2.1	19 500 000	38 798 654			19 500 000	38 798 654
	Article 04 02 02 — Subtotal		19 500 000	38 798 654			19 500 000	38 798 654
04 02 03	Completion of earlier programmes	2.1	p.m.	77 894 000			p.m.	77 894 000
	Article 04 02 03 — Subtotal		p.m.	77 894 000			p.m.	77 894 000
04 02 04	European Social Fund (ESF) — Objective 2	2.1	398 600 121	446 315 020		–20 000 000	398 600 121	426 315 020
	Article 04 02 04 — Subtotal		398 600 121	446 315 020		–20 000 000	398 600 121	426 315 020
04 02 05	Completion of earlier programmes	2.1	p.m.	40 497 000			p.m.	40 497 000
	Article 04 02 05 — Subtotal		p.m.	40 497 000			p.m.	40 497 000
04 02 06	European Social Fund (ESF) — Objective 3	2.1	3 911 064 342	3 452 614 538		127 385 462	3 911 064 342	3 580 000 000
	Article 04 02 06 — Subtotal		3 911 064 342	3 452 614 538		127 385 462	3 911 064 342	3 580 000 000
04 02 07	Completion of earlier programmes	2.1	p.m.	52 515 000			p.m.	52 515 000
	Article 04 02 07 — Subtotal		p.m.	52 515 000			p.m.	52 515 000
04 02 08	EQUAL	2.1	615 029 882	330 110 956		20 000 000	615 029 882	350 110 956
	Article 04 02 08 — Subtotal		615 029 882	330 110 956		20 000 000	615 029 882	350 110 956
04 02 09	Completion of earlier programmes	2.1	p.m.	36 690 000			p.m.	36 690 000
	Article 04 02 09 — Subtotal		p.m.	36 690 000			p.m.	36 690 000
04 02 10	European Social Fund (ESF) — Operational technical assistance and innovative measures	2.1	28 562 747	36 000 000			28 562 747	36 000 000
	Article 04 02 10 — Subtotal		28 562 747	36 000 000			28 562 747	36 000 000
04 02 11	Completion of earlier programmes	2.1	p.m.	900 000		175 794	p.m.	1 075 794
	Article 04 02 11 — Subtotal		p.m.	900 000		175 794	p.m.	1 075 794
04 02 12	EURES (European Employment Services)	3	17 000 000	14 400 000			17 000 000	14 400 000
	Article 04 02 12 — Subtotal		17 000 000	14 400 000			17 000 000	14 400 000
04 02 13	Projects for innovative approaches in the Member States' labour markets	3	—	p.m.			—	p.m.
	Article 04 02 13 — Subtotal		—	p.m.			—	p.m.
04 02 15	Labour market	3	14 000 000	14 000 000			14 000 000	14 000 000
	Article 04 02 15 — Subtotal		14 000 000	14 000 000			14 000 000	14 000 000
04 02 16	Preparatory measures for a local commitment for employment	3	—	p.m.			—	p.m.
	Article 04 02 16 — Subtotal		—	p.m.			—	p.m.
	Chapter 04 02 — Total		11 334 743 376	8 815 117 645		527 789 520	11 334 743 376	9 342 907 165

Remarks

Article 39 of Council Regulation (EC) No 1260/1999 of provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of 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) in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

Regulation (EC) No 1260/1999 lays down the conditions for the repayment of payments on account which does not have the effect of reducing the contribution from the Structural Funds to the operation concerned. Any revenue arising from the repayment of payments on account entered in Item 6 1 5 7 of the statement of revenue will be used to provide additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002.

The special programme for peace and reconciliation is continued, in accordance with the abovementioned decisions of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure.

Measures to combat fraud are funded under Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Conclusions of the Berlin European Council of 24 and 25 March 1999.

04 02 01
European Social Fund (ESF) — Objective 1

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
6 330 986 284	4 274 382 477		400 228 264	6 330 986 284	4 674 610 741

Remarks

This appropriation is intended to cover ESF Objective 1 measures for commitments relating to the programming period 2000 to 2006.

Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women.

Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women.

Legal basis

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

04 02 04
European Social Fund (ESF) — Objective 2

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
398 600 121	446 315 020		–20 000 000	398 600 121	426 315 020

Remarks

This appropriation is intended to cover ESF Objective 2 measures for commitments relating to the new programming period 2000 to 2006.

Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women.

Legal basis

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

04 02 06
European Social Fund (ESF) — Objective 3

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
3 911 064 342	3 452 614 538		127 385 462	3 911 064 342	3 580 000 000

Remarks

This appropriation is intended to cover ESF Objective 3 measures for commitments relating to the new programming period 2000 to 2006.

Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women.

Legal basis

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

04 02 08
EQUAL

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
615 029 882	330 110 956		20 000 000	615 029 882	350 110 956

Remarks

This appropriation is intended to cover measures under the EQUAL Community initiative relating to transnational cooperation towards the promotion of new practices for combating discrimination and inequality of all kinds on the labour market.

An indicative amount representing a maximum of 2 % of the budget allocation for this initiative will be reserved for financing technical assistance. Where such technical assistance measures are carried out at the initiative of the Commission, up to 100 % of their total cost can be financed.

Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women.

A significant part of this appropriation will be allocated to combating discrimination against women with regard to access to the labour market.

Legal basis

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

Reference acts

Communication from the Commission to the Member States of 14 April 2000 establishing the guidelines for the Community initiative EQUAL concerning transnational cooperation to promote new means of combating all forms of discrimination and inequalities in connection with the labour market (OJ C 127, 5.5.2000, p. 2).

04 02 11
Completion of earlier programmes

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	900 000		175 794	p.m.	1 075 794

Remarks

This appropriation is intended to cover the settlement of ESF commitments from previous programming periods for innovative measures or for preparatory, monitoring, evaluation, supervision and management measures or any other similar form of technical assistance provided for in the Regulations.

It also funds the former multiannual measures, in particular those approved and implemented under the other abovementioned Regulations, which are not covered by the priority objectives of the Funds.

If necessary, this appropriation will also be used to cover ESF funding due where the corresponding commitment appropriations are not available or provided for in the programming for 2000 to 2006.

Legal basis

Council Decision 83/516/EEC of 17 October 1983 on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 38), as last amended by Decision 85/568/EEC (OJ L 370, 31.12.1985, p. 40).

Council Regulation (EEC) No 2950/83 of 17 October 1983 on the implementation of Decision 83/516/EEC on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 1), as amended by Regulations (EEC) No 3823/85 (OJ L 370, 31.12.1985, p. 23) and (EEC) No 3824/85 (OJ L 370, 31.12.1985, p. 25).

Council Regulation (EEC) No 2088/85 of 23 July 1985 concerning the integrated Mediterranean programmes (OJ L 197, 27.7.1985, p. 1).

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EEC) No 4255/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Social Fund (OJ L 374, 31.12.1988, p. 21), as last amended by Regulation (EEC) No 2084/93 (OJ L 193, 31.7.1993, p. 39).

Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48).

TITLE 05

AGRICULTURE AND RURAL DEVELOPMENT

Overall objectives

The objectives of the common agricultural policy (CAP) derive directly from the Treaty and are, in particular, to stabilise markets, ensure a fair standard of living in the farming community and guarantee security of supplies.

The CAP has been reformed a number of times since it was first introduced, most recently with the agreement signed in June 2003 in Luxembourg. The key aim of that reform, as part of Agenda 2000, was to shift the slant of the farm economy towards the market in order to make the agricultural sector more competitive. Reflecting the multipurpose application of agricultural activity, the CAP must also be fully compatible with sustainable development, in particular by promoting environmentally friendly production methods and the effective use of resources. Rural development, the second pillar of the CAP, aims at enhancing the competitiveness of rural areas and preserving the environment and rural heritage in order to secure the future of rural areas and promote job maintenance and creation.

In 2005, the priorities for 2004 will be pursued, in particular as regards the implementation of the reforms adopted in 2003 and 2004, the operational application of the acquis in the new member countries and the World Trade Organisation (WTO) negotiations. These priorities are in addition to the regular activities of CAP.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
05 01	ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA	149 945 773	149 945 773	–1 200 000	–1 200 000	148 745 773	148 745 773
05 02	PLANT PRODUCTS	29 134 620 000	29 134 620 000			29 134 620 000	29 134 620 000
05 03	ANIMAL PRODUCTS	13 683 780 000	13 683 780 000	– 446 000 000	– 446 000 000	13 237 780 000	13 237 780 000
05 04	RURAL DEVELOPMENT	10 771 477 860	9 194 072 038		598 812 077	10 771 477 860	9 792 884 115
05 05	SPECIAL ACCESSION PROGRAMME FOR AGRICULTURE AND RURAL DEVELOPMENT (SAPARD)	248 800 000	577 500 000			248 800 000	577 500 000
05 06	EXTERNAL RELATIONS	5 270 000	5 270 000			5 270 000	5 270 000
05 07	AUDIT OF AGRICULTURAL EXPENDITURE	– 374 085 000	– 362 785 000	– 169 000 000	– 169 000 000	– 543 085 000	– 531 785 000
05 08	POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA	102 315 000	102 401 000			102 315 000	102 401 000
05 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	p.m.			—	p.m.
	Title 05 — Total	53 722 123 633	52 484 803 811	– 616 200 000	–17 387 923	53 105 923 633	52 467 415 888

CHAPTER 05 01 —
ADMINISTRATIVE EXPENDITURE OF ‘AGRICULTURE’ POLICY AREA

Title Chapter Article Item	Heading	FP	Appropriations 2005	Amending budget No. 8	New amount
05 01
ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA
05 01 01	Expenditure related to staff in active employment of Agriculture policy area	5	91 684 482 (21)		91 684 482 (21)
	Article 05 01 01 — Subtotal		91 684 482		91 684 482
05 01 02
External staff and other management expenditure in support of Agriculture policy area
05 01 02 01	External staff	5	9 610 245		9 610 245
05 01 02 11	Other management expenditure	5	12 938 220 (22)		12 938 220 (22)
	Article 05 01 02 — Subtotal		22 548 465		22 548 465
05 01 03	Buildings and miscellaneous expenditure of Agriculture policy area	5	25 117 826		25 117 826
	Article 05 01 03 — Subtotal		25 117 826		25 117 826
05 01 04
Support expenditure for operations of Agriculture policy area
05 01 04 01	Monitoring and prevention — Direct payments by the European Community — Expenditure on administrative management	1.1	4 275 000		4 275 000
05 01 04 02	Farm accountancy data network (FADN) — Expenditure on administrative management	3	p.m.		p.m.
05 01 04 03	The Sapard preaccession Instrument — Expenditure on administrative management	7.1	1 500 000		1 500 000
05 01 04 04	European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section — Non-operational technical assistance	2.1	3 600 000	–1 200 000	2 400 000
05 01 04 05	Plant and animal genetic resources — Expenditure on administrative management	3	220 000		220 000
05 01 04 06	Pilot project on quality promotion — Expenditure on administrative management	1.1	500 000		500 000
	Article 05 01 04 — Subtotal		10 095 000	–1 200 000	8 895 000
05 01 06	Expenditure on agricultural analysis and inspection and the Conciliation Body in connection with the EAGGF Guarantee Section clearance of accounts	5	500 000		500 000
	Article 05 01 06 — Subtotal		500 000		500 000
	Chapter 05 01 — Total		149 945 773	–1 200 000	148 745 773

05 01 04
Support expenditure for operations of ‘Agriculture’ policy area

Legal basis

Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Council Regulation (EC) No 1268/1999 of 21 June 1999 on Community support for preaccession measures for agriculture and rural development in the applicant countries of central and eastern Europe in the preaccession period (OJ L 161, 26.6.1999, p. 87), as last amended by Regulation (EC) No 696/2003 (OJ L 99, 17.4.2003, p. 24).

05 01 04 04
European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section — Non-operational technical assistance

Appropriations 2005	Amending budget No. 8	New amount
3 600 000	–1 200 000	2 400 000

Remarks

This appropriation is intended to cover the EAGGF-funded technical assistance provided for in Article 23 of Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for implementation of the EAGGF Guidance Section by the Commission. In this connection the appropriation can, in particular, be used to cover:

—	support expenditure (representation expenses, training, meetings, missions, translations),

—	information and publishing expenditure,

—	expenditure on information technology and telecommunications,

—	contracts for the provision of services,

—	expenditure on temporary staff (contract staff, national experts, individual experts, auxiliaries, agency staff) up to the sum of EUR 1 200 000.

CHAPTER 05 03 —
ANIMAL PRODUCTS

Title Chapter Article Item	Heading	FP	Appropriations 2005	Amending budget No. 8	New amount
05 03
ANIMAL PRODUCTS
05 03 01
Milk and milk products
05 03 01 01	Refunds for milk and milk products	1.1	1 247 460 000	–51 000 000	1 196 460 000
05 03 01 02	Intervention storage of skimmed-milk powder	1.1	50 000 000		50 000 000
05 03 01 03	Aid for disposal of skimmed milk	1.1	556 000 000		556 000 000
05 03 01 04	Intervention storage of butter and cream	1.1	79 000 000		79 000 000
05 03 01 05	Other measures relating to butterfat	1.1	346 000 000	–60 000 000	286 000 000
05 03 01 06	Intervention storage of cheese	1.1	36 000 000		36 000 000
05 03 01 07	Superlevy from milk producers	1.1	– 166 000 000	– 280 000 000	– 446 000 000
05 03 01 08	School milk	1.1	85 000 000		85 000 000
05 03 01 09	Refunds on non-Annex I products (milk and butter)	1.1	186 000 000	–30 000 000	156 000 000
05 03 01 10	Dairy premium	1.1	959 000 000		959 000 000
05 03 01 11	Additional payments for milk producers	1.1	431 000 000		431 000 000
05 03 01 99	Other measures for milk and milk products	1.1	–5 000 000		–5 000 000
	Article 05 03 01 — Subtotal		3 804 460 000	– 421 000 000	3 383 460 000
05 03 02
Beef and veal
05 03 02 01	Refunds for beef and veal	1.1	233 000 000		233 000 000
05 03 02 02	Intervention storage of beef and veal	1.1	p.m.		p.m.
05 03 02 03	Suckler-cow premiums	1.1	1 993 925 000		1 993 925 000
05 03 02 04	Additional premiums for suckler cows	1.1	98 000 000		98 000 000
05 03 02 05	Special premiums	1.1	1 972 925 000		1 972 925 000
05 03 02 06	Deseasonalisation premiums	1.1	p.m.		p.m.
05 03 02 07	Slaughter premiums	1.1	1 764 000 000		1 764 000 000
05 03 02 08	Extensification premiums	1.1	1 001 000 000		1 001 000 000
05 03 02 09	Exceptional support measures	1.1	252 000 000		252 000 000
05 03 02 10	Compulsory slaughter programme	1.1	10 000 000		10 000 000
05 03 02 11	Additional payments	1.1	484 000 000		484 000 000
05 03 02 12	Other intervention	1.1	10 000 000		10 000 000
05 03 02 13	Refunds for beef and veal	1.1	77 000 000		77 000 000
05 03 02 99	Other measures for beef and veal	1.1	–8 000 000		–8 000 000
	Article 05 03 02 — Subtotal		7 887 850 000		7 887 850 000
05 03 03
Sheepmeat and goatmeat
05 03 03 01	Intervention in the form of storage of sheepmeat and goatmeat	1.1	p.m.		p.m.
05 03 03 02	Ewe and she-goat premiums	1.1	1 325 470 000		1 325 470 000
05 03 03 03	Fixed flat-rate ewe and she-goat premium in less favoured and mountain areas	1.1	398 000 000		398 000 000
05 03 03 04	Additional payments in the sheep and goat sector	1.1	72 000 000		72 000 000
05 03 03 99	Other measures for sheepmeat and goatmeat	1.1	–1 000 000		–1 000 000
	Article 05 03 03 — Subtotal		1 794 470 000		1 794 470 000
05 03 04
Pigmeat, eggs and poultry, bee-keeping and other animal products
05 03 04 01	Refunds on pigmeat	1.1	66 000 000	–25 000 000	41 000 000
05 03 04 02	Intervention for pigmeat	1.1	5 000 000		5 000 000
05 03 04 03	Exceptional market-support measures for pigmeat	1.1	p.m.		p.m.
05 03 04 04	Refunds on eggs	1.1	8 000 000		8 000 000
05 03 04 05	Refunds for poultrymeat	1.1	91 000 000		91 000 000
05 03 04 06	Refunds on non-Annex I products (eggs)	1.1	5 000 000		5 000 000
05 03 04 07	Specific aid for bee-keeping	1.1	23 000 000		23 000 000
05 03 04 08	Exceptional support measures for eggs	1.1	p.m.		p.m.
05 03 04 99	Other measures for animal products	1.1	–1 000 000		–1 000 000
	Article 05 03 04 — Subtotal		197 000 000	–25 000 000	172 000 000
05 03 99	Recoveries	1.1	p.m.		p.m.
	Article 05 03 99 — Subtotal		p.m.		p.m.
	Chapter 05 03 — Total		13 683 780 000	– 446 000 000	13 237 780 000

05 03 01
Milk and milk products

Legal basis

Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products (OJ L 160, 26.6.1999, p. 48), as last amended by Regulation (EC) No 1787/2003 (OJ L 270, 21.10.2003, p. 121).

05 03 01 01
Refunds for milk and milk products

Appropriations 2005	Amending budget No. 8	New amount
1 247 460 000	–51 000 000	1 196 460 000

Remarks

This appropriation is intended to cover export refunds in accordance with Article 31 of Regulation (EC) No 1255/1999.

05 03 01 05
Other measures relating to butterfat

Appropriations 2005	Amending budget No. 8	New amount
346 000 000	–60 000 000	286 000 000

Remarks

This appropriation is intended to cover aid for specific uses in accordance with Article 13 of Regulation (EC) No 1255/1999.

05 03 01 07
Superlevy from milk producers

Appropriations 2005	Amending budget No. 8	New amount
– 166 000 000	– 280 000 000	– 446 000 000

Remarks

This levy on producers or purchasers of cow's milk is fixed in Article 2 of Regulation (EC) No 1788/2003.

Legal basis

Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (OJ L 270, 21.10.2003, p. 123).

05 03 01 09
Refunds on non-Annex I products (milk and butter)

Appropriations 2005	Amending budget No. 8	New amount
186 000 000	–30 000 000	156 000 000

Remarks

This appropriation is intended to cover refunds on:

—	goods resulting from the processing of skimmed milk, in accordance with Regulation (EC) No 3448/93,

—	goods resulting from the processing of butter, in accordance with Regulation (EC) No 3448/93.

Legal basis

Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (OJ L 318, 20.12.1993, p. 18), as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).

05 03 04
Pigmeat, eggs and poultry, bee-keeping and other animal products

Legal basis

Council Regulation (EEC) No 2759/75 of 29 October 1975 on the common organisation of the market in pigmeat (OJ L 282, 1.11.1975, p. 1), as last amended by Regulation (EC) No 1365/2000 (OJ L 156, 29.6.2000, p. 5).

05 03 04 01
Refunds on pigmeat

Appropriations 2005	Amending budget No. 8	New amount
66 000 000	–25 000 000	41 000 000

Remarks

This appropriation is intended to cover export refunds, in accordance with Article 15 of Regulation (EEC) No 2759/75.

CHAPTER 05 04 —
RURAL DEVELOPMENT

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
05 04
RURAL DEVELOPMENT
05 04 01
Rural development in the EAGGF Guarantee Section
05 04 01 01	Investments in agricultural holdings	1.2	247 000 000	247 000 000			247 000 000	247 000 000
05 04 01 02	Setting-up of young farmers	1.2	134 000 000	134 000 000			134 000 000	134 000 000
05 04 01 03	Training	1.2	36 000 000	36 000 000			36 000 000	36 000 000
05 04 01 04	Early retirement — Former system	1.2	113 000 000	113 000 000			113 000 000	113 000 000
05 04 01 05	Early retirement — New system	1.2	120 000 000	120 000 000			120 000 000	120 000 000
05 04 01 06	Less favoured areas	1.2	843 000 000	843 000 000			843 000 000	843 000 000
05 04 01 07	Agrienvironment — Former system	1.2	87 000 000	87 000 000			87 000 000	87 000 000
05 04 01 08	Agrienvironment — New system	1.2	1 981 000 000	1 981 000 000			1 981 000 000	1 981 000 000
05 04 01 09	Improving the processing and marketing of agricultural products	1.2	195 000 000	195 000 000			195 000 000	195 000 000
05 04 01 10	Forestry — Former system	1.2	104 000 000	104 000 000			104 000 000	104 000 000
05 04 01 11	Forestry — New system	1.2	372 000 000	372 000 000			372 000 000	372 000 000
05 04 01 12	Promoting the adaptation and the development of rural areas	1.2	631 000 000	631 000 000			631 000 000	631 000 000
05 04 01 13	Other rural development measures in the EAGGF Guarantee Section	1.2	47 000 000	47 000 000			47 000 000	47 000 000
05 04 01 99	Other	1.2	p.m.	p.m.			p.m.	p.m.
	Article 05 04 01 — Subtotal		4 910 000 000	4 910 000 000			4 910 000 000	4 910 000 000
05 04 02
Rural development in the EAGGF Guidance Section
05 04 02 01	European Agricultural Guidance and Guarantee Fund, Guidance Section — Objective 1 regions	2.1	3 524 726 690	2 571 398 641		388 750 731	3 524 726 690	2 960 149 372
05 04 02 02	Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland	2.1	p.m.	9 671 332		– 332	p.m.	9 671 000
05 04 02 03	Completion of earlier programmes in Objectives 1 and 6 regions	2.1	p.m.	60 000 000		86 314 253	p.m.	146 314 253
05 04 02 04	Completion of earlier programmes in Objective 5(b) regions	2.1	p.m.	10 830 000			p.m.	10 830 000
05 04 02 05	Completion of earlier programmes outside Objective 1 regions	2.1	p.m.	30 000 000		30 230 600	p.m.	60 230 600
05 04 02 06	Leader	2.1	401 691 170	196 452 665		73 216 825	401 691 170	269 669 490
05 04 02 07	Completion of earlier programmes (Community initiatives)	2.1	p.m.	18 000 000		20 300 000	p.m.	38 300 000
05 04 02 08	Completion of earlier programmes (innovative measures)	2.1	p.m.	p.m.			p.m.	p.m.
05 04 02 09	European Agricultural Guidance and Guarantee Fund, Guidance Section — Operational technical assistance	2.1	300 000	100 000			300 000	100 000
	Article 05 04 02 — Subtotal		3 926 717 860	2 896 452 638		598 812 077	3 926 717 860	3 495 264 715
05 04 03
Other
05 04 03 01	Forestry (outside the EAGGF)	3	500 000	16 969 400			500 000	16 969 400
05 04 03 02	Plant and animal genetic resources	3	3 260 000	1 250 000			3 260 000	1 250 000
	Article 05 04 03 — Subtotal		3 760 000	18 219 400			3 760 000	18 219 400
05 04 04	Transitional Instrument for the financing of rural development by the EAGGF Guarantee Section for the new Member States	1.2	1 931 000 000	1 369 400 000			1 931 000 000	1 369 400 000
	Article 05 04 04 — Subtotal		1 931 000 000	1 369 400 000			1 931 000 000	1 369 400 000
	Chapter 05 04 — Total		10 771 477 860	9 194 072 038		598 812 077	10 771 477 860	9 792 884 115

05 04 02
Rural development in the EAGGF Guidance Section

Remarks

Article 39 of Council Regulation (EC) No 1260/1999 provides for financial corrections, any revenue from which is entered in Item 6 5 0 0 of the statement of revenue. That revenue may give rise to the provision of additional appropriations, in accordance with Article 18 of 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), in specific instances where they are necessary to cover risks of cancellation or of reductions in corrections previously decided upon.

Regulation (EC) No 1260/1999 determines the conditions for repayment of an advance without having the effect of reducing the contribution from the Structural Funds towards the assistance concerned. Any revenue from the repayment of advances, which is entered in Item 6 1 5 7 of the statement of revenue, will give rise to the provision of additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002.

The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision of the Berlin European Council to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure.

Measures to combat fraud are funded from Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Conclusions of the Berlin Council of 24 and 25 March 1999.

05 04 02 01
European Agricultural Guidance and Guarantee Fund, Guidance Section — Objective 1 regions

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
3 524 726 690	2 571 398 641		388 750 731	3 524 726 690	2 960 149 372

Remarks

This appropriation is intended to cover EAGGF Guidance Section Objective 1 measures for commitments relating to the programming period 2000 to 2006.

Legal basis

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

05 04 02 02
Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	9 671 332		– 332	p.m.	9 671 000

Remarks

The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure.

Legal basis

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC, Euratom) No 1105/2003 (OJ L 158, 27.6.2003, p. 3).

Commission Decision 1999/501/EC of 1 July 1999 fixing an indicative allocation by Member State of the commitment appropriations for Objective 1 of the Structural Funds for the period 2000 to 2006 (OJ L 194, 27.7.1999, p. 49), and in particular recital 5 thereof.

Reference acts

Conclusions of the European Council meeting on 24 and 25 March 1999 in Berlin, and in particular paragraph 44(b) thereof.

05 04 02 03
Completion of earlier programmes in Objectives 1 and 6 regions

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	60 000 000		86 314 253	p.m.	146 314 253

Remarks

This appropriation is intended to cover the financing of commitments remaining to be settled from previous programming periods in respect of former Objectives 1 and 6.

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

05 04 02 05
Completion of earlier programmes outside Objective 1 regions

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	30 000 000		30 230 600	p.m.	60 230 600

Remarks

This appropriation is intended to cover the funding, by the EAGGF Guidance Section, of commitments remaining to be settled from earlier programming periods in respect of former Objective 5(a).

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

05 04 02 06
Leader

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
401 691 170	196 452 665		73 216 825	401 691 170	269 669 490

Remarks

This appropriation is intended to cover measures under the Leader+ Community initiative relating to rural development.

This appropriation is also intended to finance a new project to speed up the process of strengthening civil society and entrepreneurship, throughout rural Europe, by providing grants, loans and guarantees. A fund for increased investment in Social and Private Initiatives in Rural Europe (SPIRE) will receive contributions from the EU, the Member States as well as private foundations and enterprises. It will operate on a transnational basis, managed by experienced foundations, under the supervision of a board representing all contributors, who will establish the main parameters of its work. The fund will be used to support the creation of civil society organisations, at regional or local level throughout rural Europe, national or multinational networks which aim to strengthen civil society in rural areas, programmes for capacity-building and support for individual entrepreneurs, mutual guarantee groups, credit unions and other institutional forms of support for individual and collective entrepreneurship, and the creation of regional investment funds to serve the risk-capital needs of rural enterprises in rural areas.

Legal basis

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Reference acts

Commission notice to the Member States of 14 April 2000 laying down guidelines for the Community initiative for rural development (Leader+) (OJ C 139, 18.5.2000, p. 5).

05 04 02 07
Completion of earlier programmes (Community initiatives)

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	18 000 000		20 300 000	p.m.	38 300 000

Remarks

This appropriation is intended to fund commitments remaining to be settled in respect of Community initiatives which preceded the programming period 2000 to 2006.

Legal basis

Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing Financial Instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Reference acts

Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning the most remote regions (REGIS II) (OJ C 180, 1.7.1994, p. 44).

Commission notice to Member States of 15 June 1994 laying down guidelines for global grants or integrated operational programmes for which Member States are invited to submit applications for assistance in the framework of a Community initiative for rural development (Leader II) (OJ C 180, 1.7.1994, p. 48).

Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning border development, cross-border cooperation and selected energy networks (Interreg II) (OJ C 180, 1.7.1994, p. 60).

Commission notice to the Member States of 16 May 1995 laying down guidelines for an initiative in the framework of the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (PEACE I) (OJ C 186, 20.7.1995, p. 3).

Commission notice to the Member States of 8 May 1996 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community Interreg initiative concerning transnational cooperation on spatial planning (Interreg II C) (OJ C 200, 10.7.1996, p. 23).

Commission communication to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions of 26 November 1997 on the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (1995 to 1999) (PEACE I) (COM(97) 642 final).

CHAPTER 05 07 —
AUDIT OF AGRICULTURAL EXPENDITURE

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
05 07
AUDIT OF AGRICULTURAL EXPENDITURE
05 07 01
Control of agricultural expenditure
05 07 01 01	Monitoring and preventive measures — Payments by the Member States	1.1	16 000 000	16 000 000			16 000 000	16 000 000
05 07 01 02	Monitoring and preventive measures — Direct payments by the European Community	1.1	9 100 000	9 100 000			9 100 000	9 100 000
05 07 01 05	Checks on application of the rules in agriculture	3	815 000	12 115 000			815 000	12 115 000
05 07 01 06	Accounting clearance of previous years' accounts and reduction/suspension of advances of shared management expenditure under heading 1a	1.1	–70 000 000	–70 000 000			–70 000 000	–70 000 000
05 07 01 07	Conformity clearance of previous years' accounts of shared management expenditure under heading 1a	1.1	– 330 000 000	– 330 000 000	– 169 000 000	– 169 000 000	– 499 000 000	– 499 000 000
05 07 01 08	Accounting clearance of previous years' accounts and reduction/suspension of advances with regards to rural development under heading 1b	1.2	p.m.	p.m.			p.m.	p.m.
05 07 01 09	Conformity clearance of previous years' accounts of rural development under heading 1b	1.2	p.m.	p.m.			p.m.	p.m.
	Article 05 07 01 — Subtotal		– 374 085 000	– 362 785 000	– 169 000 000	– 169 000 000	– 543 085 000	– 531 785 000
05 07 02	Settlement of disputes	1.1	p.m.	p.m.			p.m.	p.m.
	Article 05 07 02 — Subtotal		p.m.	p.m.			p.m.	p.m.
	Chapter 05 07 — Total		– 374 085 000	– 362 785 000	– 169 000 000	– 169 000 000	– 543 085 000	– 531 785 000

05 07 01
Control of agricultural expenditure

05 07 01 07
Conformity clearance of previous years' accounts of shared management expenditure under heading 1a

Appropriations 2005	Amending budget No. 8	New amount
– 330 000 000	– 169 000 000	– 499 000 000

Remarks

This item is intended to cover the application of Article 154 of the Financial Regulation and the results of the decision of Article 7(4) of Regulation (EC) No 1258/1999. The principle of the clearance of accounts is provided for in Article 53(5) of the Financial Regulation.

Legal basis

Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103).

Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), and in particular Article 14 thereof, which lays down that, in the event of manifest non-compliance with the rules, the Commission may reduce or provisionally suspend the monthly advances to Member States, without prejudice to the decisions taken in connection with the clearance of accounts.

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).

TITLE 11

FISHERIES

Overall objectives

This policy area includes all the activities covered by the common fisheries policy (CFP) which comes under the exclusive competence of the Community. It concerns all fisheries activities as well as the processing and marketing of these products.

It also ensures that the relevant provisions of Community law are rightly applied in the fisheries sector.

The policy area covers five operational activities: specific measures in support of the CFP (including conservation of fisheries resources, control and dialogue with fisheries sector), relations and agreements with third countries and international organisations, common organisation of the fisheries market, fisheries research and structural measures for fisheries through the Financial Instrument for Fisheries Guidance (FIFG).

Sixty percent of appropriations is devoted to the Financial Instrument for Fisheries Guidance (FIFG). However, the FIFG operations are mainly implemented by the Member States as a part of decentralised management.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
11 01	ADMINISTRATIVE EXPENDITURE OF FISHERIES POLICY AREA	40 939 816	40 939 816			40 939 816	40 939 816
11 02	FISHERIES MARKETS	33 200 000	33 200 000			33 200 000	33 200 000
11 03	INTERNATIONAL FISHERIES AND LAW OF THE SEA	171 816 000	176 631 000			171 816 000	176 631 000
11 04	GOVERNANCE OF THE COMMON FISHERIES POLICY	3 264 000	3 264 000			3 264 000	3 264 000
11 05	FISHERIES RESEARCH	16 300 000	28 550 000			16 300 000	28 550 000
11 06	STRUCTURAL INTERVENTIONS FOR FISHERIES	680 489 373	556 036 583		– 842 500	680 489 373	555 194 083
11 07	FISHERIES CONSERVATION, CONTROL AND ENFORCEMENT	83 735 400	88 335 400			83 735 400	88 335 400
11 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	198 715			—	198 715
11 50	PERFORMANCE FACILITY FOR FISHERIES POLICY AREA	—	p.m.			—	p.m.
	Title 11 — Total	1 029 744 589	927 155 514		– 842 500	1 029 744 589	926 313 014

CHAPTER 11 06 —
STRUCTURAL INTERVENTIONS FOR FISHERIES

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
11 06
STRUCTURAL INTERVENTIONS FOR FISHERIES
11 06 01	Financial Instrument for Fisheries Guidance (FIFG) — Objective 1	2.1	498 625 711	328 283 779			498 625 711	328 283 779
	Article 11 06 01 — Subtotal		498 625 711	328 283 779			498 625 711	328 283 779
11 06 02	Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland	2.1	p.m.	747 918			p.m.	747 918
	Article 11 06 02 — Subtotal		p.m.	747 918			p.m.	747 918
11 06 03	Completion of earlier programmes	2.1	p.m.	3 000 000			p.m.	3 000 000
	Article 11 06 03 — Subtotal		p.m.	3 000 000			p.m.	3 000 000
11 06 04	Financial Instrument for Fisheries Guidance (FIFG) (outside Objective 1 areas)	2.1	180 026 162	217 957 386			180 026 162	217 957 386
	Article 11 06 04 — Subtotal		180 026 162	217 957 386			180 026 162	217 957 386
11 06 05	Completion of earlier FIFG programmes (outside Objective 1 areas)	2.1	p.m.	2 170 000			p.m.	2 170 000
	Article 11 06 05 — Subtotal		p.m.	2 170 000			p.m.	2 170 000
11 06 06	Completion of earlier programmes	2.1	p.m.	p.m.			p.m.	p.m.
	Article 11 06 06 — Subtotal		p.m.	p.m.			p.m.	p.m.
11 06 07	Financial Instrument for Fisheries Guidance (FIFG) — Operation technical assistance and innovative measures	2.1	1 837 500	3 877 500		– 842 500	1 837 500	3 035 000
	Article 11 06 07 — Subtotal		1 837 500	3 877 500		– 842 500	1 837 500	3 035 000
11 06 08	Completion of earlier programmes	2.1	p.m.	p.m.			p.m.	p.m.
	Article 11 06 08 — Subtotal		p.m.	p.m.			p.m.	p.m.
11 06 09	Specific measure aiming to promote the conversion of vessels and of fishermen that were, up to 1999, dependent on the Fishing Agreement with Morocco	2.1	p.m.	p.m.			p.m.	p.m.
	Article 11 06 09 — Subtotal		p.m.	p.m.			p.m.	p.m.
11 06 10	Emergency Community measure for scrapping fishing vessels	2.1	—	—			—	—
	Article 11 06 10 — Subtotal		—	—			—	—
	Chapter 11 06 — Total		680 489 373	556 036 583		– 842 500	680 489 373	555 194 083

Remarks

Measures to combat fraud are funded under Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Berlin Council conclusions of 24 and 25 March 1999.

11 06 07
Financial Instrument for Fisheries Guidance (FIFG) — Operation technical assistance and innovative measures

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
1 837 500	3 877 500		– 842 500	1 837 500	3 035 000

Remarks

This appropriation is intended to cover the FIFG-funded innovative measures and technical assistance measures as provided for in Articles 22 and 23 of Council Regulation (EC) No 1260/1999. The innovative measures include studies, pilot projects and exchanges of experience. They are intended in particular to bring about a qualitative improvement in Structural Fund measures. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required to implement the FIFG. The appropriation may, in particular, be used to cover:

—	support expenditure (representation expenses, training, meetings, missions),

—	information and publishing expenditure,

—	expenditure on information technology and telecommunications,

—	contracts for the provision of services,

—

grants.

Legal basis

Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1447/2001 (OJ L 198, 21.7.2001, p. 1).

Council Regulation (EC) No 1263/1999 of 21 June 1999 on the Financial Instrument for Fisheries Guidance (OJ L 161, 26.6.1999, p. 54).

Council Regulation (EC) No 2792/1999 of 17 December 1999 laying down the detailed rules and arrangements regarding Community structural assistance in the fisheries sector (OJ L 337, 30.12.1999, p. 10), as last amended by Regulation (EC) No 2369/2002 (OJ L 358, 31.12.2002, p. 49).

TITLE 13

REGIONAL POLICY

Overall objectives

The objective of this policy is to strengthen economic and social cohesion by reducing disparities between levels of regional development in the European Union.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
13 01	ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA	90 055 412	90 055 412			90 055 412	90 055 412
13 03	EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS	21 365 268 846	17 126 810 123		– 222 559 097	21 365 268 846	16 904 251 026
13 04	COHESION FUND	5 126 432 989	3 000 000 000		– 900 000 000	5 126 432 989	2 100 000 000
13 05	PREACCESSION INTERVENTIONS RELATED TO THE STRUCTURAL POLICIES	521 950 000	700 000 000			521 950 000	700 000 000
13 06	SOLIDARITY FUND — MANAGEMENT	98 548 408	92 880 830			98 548 408	92 880 830
13 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	p.m.			—	p.m.
	Title 13 — Total	27 202 255 655	21 009 746 365		–1 122 559 097	27 202 255 655	19 887 187 268

CHAPTER 13 03 —
EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
13 03
EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS
13 03 01	European Regional Development Fund (ERDF) — Objective 1	2.1	16 878 716 322	12 726 961 549		– 150 000 000	16 878 716 322	12 576 961 549
	Article 13 03 01 — Subtotal		16 878 716 322	12 726 961 549		– 150 000 000	16 878 716 322	12 576 961 549
13 03 02	Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland	2.1	30 500 000	51 672 096			30 500 000	51 672 096
	Article 13 03 02 — Subtotal		30 500 000	51 672 096			30 500 000	51 672 096
13 03 03	Completion of earlier programmes — Objective 1	2.1	p.m.	72 000 000		–20 798 474	p.m.	51 201 526
	Article 13 03 03 — Subtotal		p.m.	72 000 000		–20 798 474	p.m.	51 201 526
13 03 04	European Regional Development Fund (ERDF) — Objective 2	2.1	3 145 689 964	3 435 789 185			3 145 689 964	3 435 789 185
	Article 13 03 04 — Subtotal		3 145 689 964	3 435 789 185			3 145 689 964	3 435 789 185
13 03 05	Completion of earlier programmes — Objective 2	2.1	p.m.	18 000 000		–8 000 000	p.m.	10 000 000
	Article 13 03 05 — Subtotal		p.m.	18 000 000		–8 000 000	p.m.	10 000 000
13 03 06	Urban	2.1	131 887 810	63 328 096			131 887 810	63 328 096
	Article 13 03 06 — Subtotal		131 887 810	63 328 096			131 887 810	63 328 096
13 03 07	Completion of earlier programmes — Community initiatives	2.1	p.m.	30 000 000			p.m.	30 000 000
	Article 13 03 07 — Subtotal		p.m.	30 000 000			p.m.	30 000 000
13 03 08	European Regional Development Fund (ERDF) — Technical assistance and innovative measures	2.1	53 511 147	124 000 000		–43 760 623	53 511 147	80 239 377
	Article 13 03 08 — Subtotal		53 511 147	124 000 000		–43 760 623	53 511 147	80 239 377
13 03 09	Completion of earlier programmes — Technical assistance and innovation measures	2.1	p.m.	p.m.			p.m.	p.m.
	Article 13 03 09 — Subtotal		p.m.	p.m.			p.m.	p.m.
13 03 10	Completion of other regional measures	3	—	—			—	—
	Article 13 03 10 — Subtotal		—	—			—	—
13 03 11	Programme for the modernisation of the textile and clothing industry in Portugal	3	—	—			—	—
	Article 13 03 11 — Subtotal		—	—			—	—
13 03 12	Community contribution to the International Fund for Ireland	3	15 000 000	6 000 000 (23)			15 000 000	6 000 000 (23)
	Article 13 03 12 — Subtotal		15 000 000	6 000 000			15 000 000	6 000 000
13 03 13	Interreg III Community initiative	2.1	1 109 963 603	581 274 945			1 109 963 603	581 274 945
	Article 13 03 13 — Subtotal		1 109 963 603	581 274 945			1 109 963 603	581 274 945
13 03 14	Support for regions bordering candidate countries	2.1	p.m.	17 784 252			p.m.	17 784 252
	Article 13 03 14 — Subtotal		p.m.	17 784 252			p.m.	17 784 252
	Chapter 13 03 — Total		21 365 268 846	17 126 810 123		– 222 559 097	21 365 268 846	16 904 251 026

Remarks

Article 39 of Regulation (EC) No 1260/1999 provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of 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) in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced.

The special programme for peace and reconciliation is continued, in accordance with the decisions of the Berlin European Council to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure.

Measures to combat fraud are funded from Article 24 02 01.

Legal basis

Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof.

Berlin Council conclusions of 24 and 25 March 1999.

13 03 01
European Regional Development Fund (ERDF) — Objective 1

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
16 878 716 322	12 726 961 549		– 150 000 000	16 878 716 322	12 576 961 549

Remarks

This appropriation is intended to cover ERDF Objective 1 measures for commitments relating to the programming period 2000 to 2006.

Legal basis

Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43).

13 03 03
Completion of earlier programmes — Objective 1

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	72 000 000		–20 798 474	p.m.	51 201 526

Remarks

This appropriation is intended to cover the financing, by the ERDF, of commitments remaining to be settled from previous programming periods for former Objectives 1 and 6.

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Council Regulation (EEC) No 4254/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Regional Development Fund (OJ L 374, 31.12.1988, p. 15), as last amended by Regulation (EEC) No 2083/93 (OJ L 193, 31.7.1993, p. 34).

Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43).

13 03 05
Completion of earlier programmes — Objective 2

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
p.m.	18 000 000		–8 000 000	p.m.	10 000 000

Remarks

This appropriation is intended to cover the financing by the three Funds (ERDF, ESF and EAGGF Guidance Section) of commitments remaining to be settled from previous programming periods in respect of former Objectives 2 and 5(b).

Legal basis

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11).

Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43).

13 03 08
European Regional Development Fund (ERDF) — Technical assistance and innovative measures

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
53 511 147	124 000 000		–43 760 623	53 511 147	80 239 377

Remarks

This appropriation is intended to cover the ERDF-funded innovative measures and technical assistance as provided for in Articles 22 and 23 of Regulation (EC) No 1260/1999. The innovative measures include studies, pilot projects and exchanges of experience. They are intended in particular to bring about a qualitative improvement in Structural Fund measures. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for implementation the ERDF. The appropriation may, in particular, be used to meet:

—	support expenditure (representation expenses, training, meetings, missions),

—	information and publishing expenditure,

—	expenditure on information technology and telecommunications,

—	contracts for the provision of services and studies,

—

grants.

Legal basis

Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43).

CHAPTER 13 04 —
COHESION FUND

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
13 04
COHESION FUND
13 04 01	Cohesion Fund	2.2	5 126 432 989	3 000 000 000		– 900 000 000	5 126 432 989	2 100 000 000
	Article 13 04 01 — Subtotal		5 126 432 989	3 000 000 000		– 900 000 000	5 126 432 989	2 100 000 000
	Chapter 13 04 — Total		5 126 432 989	3 000 000 000		– 900 000 000	5 126 432 989	2 100 000 000

Remarks

Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62) determines the conditions under which advances which do not have the effect of reducing the contribution of the Fund to the operation concerned are to be repaid. Any revenue resulting from such repayments of advances, entered in Item 6 1 5 7 of the statement of revenue, will give rise to the opening of additional appropriations in accordance with Articles 18 and 157 of 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).

13 04 01
Cohesion Fund

Appropriations 2005		Amending budget No. 8		New amount
Commitments	Payments	Commitments	Payments	Commitments	Payments
5 126 432 989	3 000 000 000		– 900 000 000	5 126 432 989	2 100 000 000

Remarks

This appropriation is intended to cover the cost of financing the Cohesion Fund, both before 2000 and in the new period.

Anti-fraud operations will be financed under Article 24 02 01.

Legal basis

Council Regulation (EC) No 566/94 of 10 March 1994 extending Regulation (EEC) No 792/93 establishing a cohesion financial instrument (OJ L 72, 16.3.1994, p. 1).

Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (OJ L 130, 25.5.1994, p. 1), as amended by Regulation (EC) No 1264/1999 (OJ L 161, 26.6.1999, p. 57).

Reference acts

Treaty establishing the European Community, and in particular Articles 158 and 161 thereof.

TITLE 17

HEALTH AND CONSUMER PROTECTION

Overall objectives

This policy area aims to ensure a high level of protection of consumers’ health, safety and economic interests as well as of public health at the level of the European Union.

Title Chapter	Heading	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter	Heading	Commitments	Payments	Commitments	Payments	Commitments	Payments
17 01	ADMINISTRATIVE EXPENDITURE OF HEALTH AND CONSUMER PROTECTION POLICY AREA	118 905 937	118 905 937			118 905 937	118 905 937
17 02	CONSUMER POLICY	19 077 778	20 000 000			19 077 778	20 000 000
17 03	PUBLIC HEALTH	70 453 000	71 048 000			70 453 000	71 048 000
17 04	FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH	305 075 000	306 000 000	–35 000 000	–35 000 000	270 075 000	271 000 000
17 49	EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION	—	210 573			—	210 573
	Title 17 — Total	513 511 715	516 164 510	–35 000 000	–35 000 000	478 511 715	481 164 510

CHAPTER 17 04 —
FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH

Title Chapter Article Item	Heading	FP	Appropriations 2005		Amending budget No. 8		New amount
Title Chapter Article Item	Heading	FP	Commitments	Payments	Commitments	Payments	Commitments	Payments
17 04
FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH
17 04 01	Animal disease eradication and monitoring programmes and monitoring of the physical conditions of animals that could pose a public-health risk linked to an external factor	1.1	203 500 000	203 500 000			203 500 000	203 500 000
	Article 17 04 01 — Subtotal		203 500 000	203 500 000			203 500 000	203 500 000
17 04 02	Other measures in the veterinary, animal welfare and public-health field	1.1	10 000 000	10 000 000			10 000 000	10 000 000
	Article 17 04 02 — Subtotal		10 000 000	10 000 000			10 000 000	10 000 000
17 04 03	Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health	1.1	48 000 000	48 000 000	–35 000 000	–35 000 000	13 000 000	13 000 000
	Article 17 04 03 — Subtotal		48 000 000	48 000 000	–35 000 000	–35 000 000	13 000 000	13 000 000
17 04 04	Plant-health measures	1.1	3 000 000	3 000 000			3 000 000	3 000 000
	Article 17 04 04 — Subtotal		3 000 000	3 000 000			3 000 000	3 000 000
17 04 05	Other measures	1.1	p.m.	p.m.			p.m.	p.m.
	Article 17 04 05 — Subtotal		p.m.	p.m.			p.m.	p.m.
17 04 06	Completion of earlier veterinary and plant-health measures	3	—	1 725 000			—	1 725 000
	Article 17 04 06 — Subtotal		—	1 725 000			—	1 725 000
17 04 07	Feed and food safety and related activities	1.1	3 875 000	3 875 000			3 875 000	3 875 000
	Article 17 04 07 — Subtotal		3 875 000	3 875 000			3 875 000	3 875 000
17 04 08
Expenditure associated with the European Food Safety Authority
17 04 08 01	European Food Safety Authority — Subsidy under Titles 1 and 2	3	22 800 000	22 800 000			22 800 000	22 800 000
17 04 08 02	European Food Safety Authority — Subsidy under Title 3	3	13 900 000	13 100 000			13 900 000	13 100 000
	Article 17 04 08 — Subtotal		36 700 000	35 900 000			36 700 000	35 900 000
17 04 09	International affairs in the fields of food safety, animal health, animal welfare and plant health	4	p.m.	p.m.			p.m.	p.m.
	Article 17 04 09 — Subtotal		p.m.	p.m.			p.m.	p.m.
	Chapter 17 04 — Total		305 075 000	306 000 000	–35 000 000	–35 000 000	270 075 000	271 000 000

17 04 02
Other measures in the veterinary, animal welfare and public-health field

Appropriations 2005	Amending budget No. 8	New amount
10 000 000		10 000 000

Remarks

This appropriation is intended to cover the Community contribution to measures to eliminate obstacles to the free movement of goods in these sectors and to veterinary support and back-up measures.

One important measure is providing financial assistance for the work of the Community reference laboratories designated in Community legislation. The work they do helps improve control over animal diseases and prevent them, reduce the risks as far as possible and protect public health through improving conditions for surveillance of biological and chemical hazards.

This appropriation also covers expenditure on the monitoring of compliance with animal-protection provisions during the transport of animals for slaughter.

Credits of this line can also be used for the establishment and the maintenance of a rapid alert system for the notification of a direct or indirect risk to human health deriving from food or feed.

It is also intended to finance the development of marker vaccines or tests which can distinguish between sick and vaccinated animals.

Technical and scientific measures necessary to develop Community veterinary legislation, for example the surveillance of Campylobacter in broilers in Sweden, are also covered by this appropriation.

Legal basis

Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (OJ L 224, 18.8.1990, p. 19), as last amended by Directive 2003/99/EC (OJ L 325, 12.12.2003, p. 31).

Article 50 of regulation (EC) No. 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and the general requirements of the food law, instituting the European Food Safety Authority and laying down procedures relating to the food safety (OJ L 31, 1.2.2002, p. 1).

17 04 03
Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health

Appropriations 2005	Amending budget No. 8	New amount
48 000 000	–35 000 000	13 000 000

Remarks

The appearance of certain animal diseases in the Community could possibly have a major impact on operation of the internal market and on the Community's commercial relations with third countries. Against that backdrop, the Community should make a financial contribution towards the eradication, as quickly as possible, of any outbreak of a serious infectious disease when Member States deploy Community means to combat epizootic diseases.

Legal basis

Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (OJ L 224, 18.8.1990, p. 19), as last amended by Directive 2003/99/EC (OJ L 325, 12.12.2003, p. 31).

(1) Amending budgets No 1 to No 8/2005 included.

(2) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(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) Amending budgets No 1 to No 8/2005 included.

(5) The figures in this column correspond to those in the 2004 budget (OJ L 53, 23.2.2004, p. 1) plus amending budgets 1 to 10/2004.

(6) The own resources for the 2005 budget are determined on the basis of the budget forecasts adopted at the 133st meeting of the Advisory Committee on Own Resources on 8 April 2005.

(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) Calculation of rate: (68 884 096 623) / (105 686 966 000) = 0,651774757381151 %.

(10) Rounded percentages.

(12) 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 resources.

(14) Rounded percentages.

(15) The amount of pre-accession expenditure (PAE) is nil for the 2001 UK correction.

(16) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resources.

(18) Total own resources as percentage of GNI: (98 384 147 898) / (10 568 696 600 000) = 0,93 %; own resources ceiling as percentage of GNI: 1,24 %.

(19) An appropriation of EUR 103 674 is entered in Article 31 01 40.

(20) An appropriation of EUR 2 015 324 is entered in Article 31 01 40.

(21) An appropriation of EUR 170 026 is entered in Article 31 01 40.

(22) An appropriation of EUR 1 025 037 is entered in Article 31 01 40.

(23) An appropriation of EUR 9 000 000 is entered in Item 31 02 41 01.

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