Definitive adoption (EU, Euratom) 2016/1622 of amending budget No 2 of the European Union for the financial year 2016

15.9.2016 EN Official Journal of the European Union L 248/1 I (Legislative acts) DEFINITIVE ADOPTION (EU, Euratom) 2016/1622 of amending budget No 2 of the European Union for the financial year 2016 THE PRESIDENT OF THE EUROPEAN PARLIAMENT, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof, Having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources ( 1 ), Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 ( 2 ), Having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 ( 3 ), Having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management ( 4 ), Having regard to the general budget of the European Union for the financial year 2016, as definitively adopted on 25 November 2015 ( 5 ), Having regard to draft amending budget No 2 of the European Union for the financial year 2016, which the Commission adopted on 15 April 2016, Having regard to the position on draft amending budget No 2/2016, which the Council adopted on 17 June 2016 and forwarded to Parliament on the same day, Having regard to Parliament’s approval of 6 July 2016 of the Council position, Having regard to Rules 88 and 91 of Parliament’s Rules of Procedure, DECLARES: Sole Article The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2016 has been definitively adopted. Done at Strasbourg, 6 July 2016. The President M. SCHULZ ( 1 ) OJ L 163, 23.6.2007, p. 17. ( 2 ) OJ L 298, 26.10.2012, p. 1. ( 3 ) OJ L 347, 20.12.2013, p. 884. ( 4 ) OJ C 373, 20.12.2013, p. 1. ( 5 ) OJ L 48, 24.2.2016.L 248/2 EN Official Journal of the European Unio n 15.9.2016 AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2016 CONTENTS Page GENERAL STATEMENT OF REVENUE A. Introduction and financing of the general budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 — Title 1: Own resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 — Title 3: Surpluses, balances and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1615.9.2016 EN Official Journal of the European Union L 248/3 A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET FINANCING OF THE GENERAL BUDGET Appropriations to be covered during the financial year 2016 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources EXPENDITURE Description Budget 2016 ( 1 ) Budget 2015 ( 2 ) Change (%) 1. Smart and inclusive growth 66 262 537 636 66 853 308 910 – 0,88 2. Sustainable growth: natural resources 55 120 803 654 55 978 784 039 – 1,53 3. Security and citizenship 3 022 287 739 1 926 965 795 + 56,84 4. Global Europe 10 155 590 403 7 478 225 907 + 35,80 5. Administration 8 935 076 052 8 658 632 705 + 3,19 6. Compensation p.m. p.m. — Special instruments 389 000 000 384 505 583 + 1,17 Total expenditure ( 3 ) 143 885 295 484 141 280 422 939 + 1,84 ( 1) The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 and No 2/2016. ( 2) The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015. ( 3) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.L 248/4 EN Official Journal of the European Unio n 15.9.2016 REVENUE Description Budget 2016 ( 1 ) Budget 2015 ( 2 ) Change (%) Miscellaneous revenue (Titles 4 to 9) 1 616 701 373 3 045 497 557 – 46,92 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 349 116 814 1 434 557 708 – 5,96 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. 7 133 244 000 — Total revenue for Titles 3 to 9 2 965 818 187 11 613 299 265 – 74,46 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 18 590 000 000 18 759 400 000 – 0,90 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 18 812 783 576 18 023 353 946 + 4,38 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 103 516 693 721 92 884 369 728 + 11,45 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom ( 3) 140 919 477 297 129 667 123 674 + 8,68 Total revenue ( 4 ) 143 885 295 484 141 280 422 939 + 1,84 ( 1) The figures in this column correspond to those in the 2016 budget (OJ L 48, 24.2.2016, p. 1) plus amending budgets No 1 and No 2/2016. ( 2) The figures in this column correspond to those in the 2015 budget (OJ L 69, 13.3.2015, p. 1) plus amending budgets No 1 to No 8/2015. ( 3) The own resources for the 2016 budget are determined on the basis of the budget forecasts adopted at the 163th meeting of the Advisory Committee on Own Resources on 19 May 2015. ( 4) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads: ‘The revenue and expenditure shown in the budget shall be in balance’.15.9.2016 EN Official Journal of the European Union L 248/5 TABLE 1 Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 1 % of gross national Member States 1 % of non-capped 1 % of gross national 1 % of capped VAT Member State VAT base income Capping rate (in %) incom cae p pm inu glt i rp al ti ee d by base (1 ) whose c aV pA pT e db ase is (1) (2) (3) (4) (5) (6) Belgium 1 744 699 000 4 145 592 000 50 2 072 796 000 1 744 699 000 Bulgaria 210 850 884 421 349 576 50 210 674 788 210 674 788 Bulgaria Czech Republic 669 395 447 1 504 649 302 50 752 324 651 669 395 447 Denmark 1 039 399 365 2 784 815 730 50 1 392 407 865 1 039 399 365 Germany 13 041 327 753 31 089 578 000 50 15 544 789 000 13 041 327 753 Estonia 100 673 730 206 957 500 50 103 478 750 100 673 730 Ireland 730 296 000 1 681 832 000 50 840 916 000 730 296 000 Greece 737 959 500 1 825 366 000 50 912 683 000 737 959 500 Spain 4 584 349 000 11 112 124 500 50 5 556 062 250 4 584 349 000 France 9 842 907 391 22 246 075 500 50 11 123 037 750 9 842 907 391 Croatia 261 595 059 427 238 463 50 213 619 232 213 619 232 Croatia Italy 5 806 143 000 16 221 126 500 50 8 110 563 250 5 806 143 000 Cyprus 106 733 609 164 549 000 50 82 274 500 82 274 500 Cyprus Latvia 94 350 984 258 200 500 50 129 100 250 94 350 984 Lithuania 150 145 740 384 106 522 50 192 053 261 150 145 740 Luxembourg 298 311 000 319 485 000 50 159 742 500 159 742 500 Luxembourg Hungary 446 561 568 1 118 843 433 50 559 421 717 446 561 568 Malta 58 943 842 83 745 500 50 41 872 750 41 872 750 Malta Netherlands 2 731 320 500 6 795 975 500 50 3 397 987 750 2 731 320 500 Austria 1 540 873 000 3 299 760 000 50 1 649 880 000 1 540 873 000 Poland 1 853 096 591 4 416 658 720 50 2 208 329 360 1 853 096 591 Portugal 808 661 500 1 766 052 500 50 883 026 250 808 661 500 Romania 579 320 158 1 617 874 308 50 808 937 154 579 320 158 Slovenia 187 196 000 376 395 000 50 188 197 500 187 196 000 Slovakia 266 308 000 773 099 500 50 386 549 750 266 308 000 Finland 932 204 500 2 045 366 500 50 1 022 683 250 932 204 500 Sweden 1 958 026 409 4 517 946 432 50 2 258 973 216 1 958 026 409 United Kingdom 12 155 879 682 25 379 828 021 50 12 689 914 011 12 155 879 682 Total 62 937 529 212 146 984 591 507 73 492 295 755 62 709 278 588 ( 1) The base to be used does not exceed 50 % of GNI.L 248/6 EN Official Journal of the European Unio n 15.9.2016 TABLE 2 Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3) Uniform rate of VAT own resource VAT-based own resource at uniform Member State 1 % of capped VAT base (in %) rate (1) (2) (3) = (1) × (2) Belgium 1 744 699 000 0,300 523 409 700 Bulgaria 210 674 788 0,300 63 202 436 Czech Republic 669 395 447 0,300 200 818 634 Denmark 1 039 399 365 0,300 311 819 810 Germany 13 041 327 753 0,300 3 912 398 326 Estonia 100 673 730 0,300 30 202 119 Ireland 730 296 000 0,300 219 088 800 Greece 737 959 500 0,300 221 387 850 Spain 4 584 349 000 0,300 1 375 304 700 France 9 842 907 391 0,300 2 952 872 217 Croatia 213 619 232 0,300 64 085 770 Italy 5 806 143 000 0,300 1 741 842 900 Cyprus 82 274 500 0,300 24 682 350 Latvia 94 350 984 0,300 28 305 295 Lithuania 150 145 740 0,300 45 043 722 Luxembourg 159 742 500 0,300 47 922 750 Hungary 446 561 568 0,300 133 968 470 Malta 41 872 750 0,300 12 561 825 Netherlands 2 731 320 500 0,300 819 396 150 Austria 1 540 873 000 0,300 462 261 900 Poland 1 853 096 591 0,300 555 928 977 Portugal 808 661 500 0,300 242 598 450 Romania 579 320 158 0,300 173 796 047 Slovenia 187 196 000 0,300 56 158 800 Slovakia 266 308 000 0,300 79 892 400 Finland 932 204 500 0,300 279 661 350 Sweden 1 958 026 409 0,300 587 407 923 United Kingdom 12 155 879 682 0,300 3 646 763 905 Total 62 709 278 588 18 812 783 57615.9.2016 EN Official Journal of the European Union L 248/7 TABLE 3 Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4) Uniform rate of ‘additional base’‚ ‘Additional base’ own resource at Member State 1 % of gross national income own resource uniform rate (1) (2) (3) = (1) × (2) Belgium 4 145 592 000 2 919 612 001 Bulgaria 421 349 576 296 743 452 Czech Republic 1 504 649 302 1 059 677 884 Denmark 2 784 815 730 1 961 259 436 Germany 31 089 578 000 21 895 426 525 Estonia 206 957 500 145 753 755 Ireland 1 681 832 000 1 184 462 169 Greece 1 825 366 000 1 285 548 718 Spain 11 112 124 500 7 825 924 994 France 22 246 075 500 15 667 221 716 Croatia 427 238 463 300 890 812 Italy 16 221 126 500 11 424 036 809 Cyprus 164 549 000 115 886 762 Latvia 258 200 500 0,7042690 ( 1 ) 181 842 612 Lithuania 384 106 522 270 514 323 Luxembourg 319 485 000 225 003 387 Hungary 1 118 843 433 787 966 764 Malta 83 745 500 58 979 361 Netherlands 6 795 975 500 4 786 194 982 Austria 3 299 760 000 2 323 918 730 Poland 4 416 658 720 3 110 515 894 Portugal 1 766 052 500 1 243 776 057 Romania 1 617 874 308 1 139 418 748 Slovenia 376 395 000 265 083 337 Slovakia 773 099 500 544 470 025 Finland 2 045 366 500 1 440 488 254 Sweden 4 517 946 432 3 181 849 691 United Kingdom 25 379 828 021 17 874 226 523 Total 146 984 591 507 103 516 693 721 ( 1) Calculation of rate: (103 516 693 721) / (146 984 591 507) = 0,704269016634102.L 248/8 EN Official Journal of the European Unio n 15.9.2016 TABLE 4 Correction of budgetary imbalances for the United Kingdom for the year 2015 pursuant to Article 4 of Decision 2007/436/ EC, Euratom (Chapter 1 5) Description Coefficient (1 ) (%) Amount 1. United Kingdom’s share (in %) of notional uncapped VAT base 19,4288 2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3919 3. (1) – (2) 12,0369 4. Total allocated expenditure 130 016 348 031 5. Enlargement related expenditure ( 2 ) 36 305 752 879 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 93 710 595 151 7. United Kingdom’s correction original amount = (3) × (6) × 0,66 7 444 724 929 8. United Kingdom’s advantage ( 3 ) 2 212 027 407 9. Core United Kingdom’s correction = (7) – (8) 5 232 697 523 10. Windfall gains deriving from traditional own resources ( 4 ) – 50 550 782 11. Correction for the United Kingdom = (9) – (10) 5 283 248 305 ( 1) Rounded percentages. ( 2) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the EU after 30 April 2004), except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. ( 3) The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource. ( 4) These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).15.9.2016 EN Official Journal of the European Union L 248/9 TABLE 5 Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 283 248 305 (Chapter 1 5) Three quarters of Shares without the share of Germany, the Column 4 Germany, the Financing scale Percentage share Shares without the Netherlands, distributed in Member State Netherlands, Financing scale applied to the of GNI base United Kingdom Austria, Sweden accordance with Austria and correction and the United column 3 Sweden in Kingdom column 2 (6) = (2) + (4) + (1) (2) (3) (4) (5) (7) (5) Belgium 2,82 3,41 5,46 1,54 4,95 261 447 948 Bulgaria 0,29 0,35 0,56 0,16 0,50 26 573 040 Czech Republic 1,02 1,24 1,98 0,56 1,80 94 892 954 Denmark 1,89 2,29 3,67 1,03 3,32 175 628 561 Germany 21,15 25,57 0,00 – 19,17 0,00 6,39 337 679 947 Estonia 0,14 0,17 0,27 0,08 0,25 13 052 084 Ireland 1,14 1,38 2,22 0,62 2,01 106 067 246 Greece 1,24 1,50 2,40 0,68 2,18 115 119 431 Spain 7,56 9,14 14,64 4,13 13,26 700 802 719 France 15,13 18,29 29,31 8,26 26,56 1 402 981 958 Croatia 0,29 0,35 0,56 0,16 0,51 26 944 431 Italy 11,04 13,34 21,37 6,02 19,36 1 023 009 556 Cyprus 0,11 0,14 0,22 0,06 0,20 10 377 528 Latvia 0,18 0,21 0,34 0,10 0,31 16 283 800 Lithuania 0,26 0,32 0,51 0,14 0,46 24 224 251 Luxembourg 0,22 0,26 0,42 0,12 0,38 20 148 798 Hungary 0,76 0,92 1,47 0,42 1,34 70 561 531 Malta 0,06 0,07 0,11 0,03 0,10 5 281 535 Netherlands 4,62 5,59 0,00 – 4,19 0,00 1,40 73 814 596 Austria 2,24 2,71 0,00 – 2,04 0,00 0,68 35 840 396 Poland 3,00 3,63 5,82 1,64 5,27 278 543 175 Portugal 1,20 1,45 2,33 0,66 2,11 111 378 737 Romania 1,10 1,33 2,13 0,60 1,93 102 033 658 Slovenia 0,26 0,31 0,50 0,14 0,45 23 737 913 Slovakia 0,53 0,64 1,02 0,29 0,92 48 756 674 Finland 1,39 1,68 2,69 0,76 2,44 128 994 091 Sweden 3,07 3,72 0,00 – 2,79 0,00 0,93 49 071 747 United Kingdom 17,27 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 – 28,19 28,19 100,00 5 283 248 305 The calculations are made to 15 decimal places.TABLE 6 Summary of financing (1) of the general budget by type of own resource and by Member State Traditional own resources (TOR) VA T and GNI-based own resources, including adjustments To tal own Member State Net sugar sector Net customs duties Total net traditional Collection costs VA T-based own GNI-based own United Kingdom To tal ‘national Share in total resources (2 ) own resources (25 % of gross TOR) ‘national contribu- levies (75 %) (75 %) resource resource correction contributions’ (75 %) (p.m.) tions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) = (5) + (6) + (7) (9) (10) = (3) + (8) Belgium 6 600 000 1 769 700 000 1 776 300 000 592 100 000 523 409 700 2 919 612 001 261 447 948 3 704 469 649 3,03 5 480 769 649 Bulgaria 400 000 58 200 000 58 600 000 19 533 333 63 202 436 296 743 452 26 573 040 386 518 928 0,32 445 118 928 Czech Republic 3 400 000 216 200 000 219 600 000 73 200 000 200 818 634 1 059 677 884 94 892 954 1 355 389 472 1,11 1 574 989 472 Denmark 3 400 000 340 900 000 344 300 000 114 766 667 311 819 810 1 961 259 436 175 628 561 2 448 707 807 2,00 2 793 007 807 Germany 26 300 000 3 655 500 000 3 681 800 000 1 227 266 664 3 912 398 326 21 895 426 525 337 679 947 26 145 504 798 21,37 29 827 304 798 Estonia 0 24 900 000 24 900 000 8 300 000 30 202 119 145 753 755 13 052 084 189 007 958 0,15 213 907 958 Ireland 0 250 700 000 250 700 000 83 566 667 219 088 800 1 184 462 169 106 067 246 1 509 618 215 1,23 1 760 318 215 Greece 1 400 000 130 300 000 131 700 000 43 900 000 221 387 850 1 285 548 718 115 119 431 1 622 055 999 1,33 1 753 755 999 Spain 4 700 000 1 261 400 000 1 266 100 000 422 033 334 1 375 304 700 7 825 924 994 700 802 719 9 902 032 413 8,09 11 168 132 413 France 30 900 000 1 571 200 000 1 602 100 000 534 033 333 2 952 872 217 15 667 221 716 1 402 981 958 20 023 075 891 16,37 21 625 175 891 Croatia 1 700 000 44 000 000 45 700 000 15 233 334 64 085 770 300 890 812 26 944 431 391 921 013 0,32 437 621 013 Italy 4 700 000 1 596 900 000 1 601 600 000 533 866 667 1 741 842 900 11 424 036 809 1 023 009 556 14 188 889 265 11,60 15 790 489 265 Cyprus 0 17 800 000 17 800 000 5 933 333 24 682 350 115 886 762 10 377 528 150 946 640 0,12 168 746 640 Latvia 0 28 200 000 28 200 000 9 400 000 28 305 295 181 842 612 16 283 800 226 431 707 0,19 254 631 707 Lithuania 800 000 69 600 000 70 400 000 23 466 667 45 043 722 270 514 323 24 224 251 339 782 296 0,28 410 182 296 Luxembourg 0 15 100 000 15 100 000 5 033 333 47 922 750 225 003 387 20 148 798 293 074 935 0,24 308 174 935 Hungary 2 100 000 109 300 000 111 400 000 37 133 333 133 968 470 787 966 764 70 561 531 992 496 765 0,81 1 103 896 765 Malta 0 11 200 000 11 200 000 3 733 333 12 561 825 58 979 361 5 281 535 76 822 721 0,06 88 022 721 Netherlands 7 200 000 2 230 500 000 2 237 700 000 745 900 000 819 396 150 4 786 194 982 73 814 596 5 679 405 728 4,64 7 917 105 728 Austria 3 200 000 208 100 000 211 300 000 70 433 334 462 261 900 2 323 918 730 35 840 396 2 822 021 026 2,31 3 033 321 026 Poland 12 800 000 489 200 000 502 000 000 167 333 334 555 928 977 3 110 515 894 278 543 175 3 944 988 046 3,22 4 446 988 046 Portugal 100 000 131 200 000 131 300 000 43 766 667 242 598 450 1 243 776 057 111 378 737 1 597 753 244 1,31 1 729 053 244 Romania 900 000 123 500 000 124 400 000 41 466 667 173 796 047 1 139 418 748 102 033 658 1 415 248 453 1,16 1 539 648 453 Slovenia 0 64 200 000 64 200 000 21 400 000 56 158 800 265 083 337 23 737 913 344 980 050 0,28 409 180 050 Slovakia 1 300 000 96 400 000 97 700 000 32 566 667 79 892 400 544 470 025 48 756 674 673 119 099 0,55 770 819 099 Finland 700 000 113 700 000 114 400 000 38 133 333 279 661 350 1 440 488 254 128 994 091 1 849 143 695 1,51 1 963 543 695 Sweden 2 600 000 514 300 000 516 900 000 172 300 000 587 407 923 3 181 849 691 49 071 747 3 818 329 361 3,12 4 335 229 361 United Kingdom 9 500 000 3 323 100 000 3 332 600 000 1 110 866 667 3 646 763 905 17 874 226 523 – 5 283 248 305 16 237 742 123 13,27 19 570 342 123 Total 124 700 000 18 465 300 000 18 590 000 000 6 196 666 667 18 812 783 576 103 516 693 721 0 122 329 477 297 100,00 140 919 477 297 (1 ) p.m. (own resources + other revenue = total revenue = total expenditure); (140 919 477 297 + 2 965 818 187 = 143 885 295 484 = 143 885 295 484). (2 ) Total own resources as percentage of GNI: (140 919 477 297) / (14 698 459 150 700) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %. L 248/10 EN Official Journal of the European Union 15.9.201615.9.2016 EN Official Journal of the European Union L 248/11 B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2016 Amending budget No 2/2016 New amount 1 OWN RESOURCES 142 268 594 111 – 1 349 116 814 140 919 477 297 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1 349 116 814 1 349 116 814 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1 348 027 707 1 348 027 707 5 REVENUE ACCRUING FROM THE ADMIN- ISTRATIVE OPERATION OF THE INSTI- TUTIONS 55 455 129 55 455 129 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60 000 000 60 000 000 7 INTEREST ON LATE PAYMENTS AND FINES 123 000 000 123 000 000 8 BORROWING AND LENDING OPER- ATIONS 5 217 537 5 217 537 9 MISCELLANEOUS REVENUE 25 001 000 25 001 000 GRAND TOTAL 143 885 295 484 143 885 295 484L 248/12 EN Official Journal of the European Unio n 15.9.2016 TITLE 1 OWN RESOURCES CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/ EC, EURATOM CHAPTER 1 3 — OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM Article Amending budget Heading Budget 2016 New amount Item No 2/2016 CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. 1 1 1 Sugar storage levies p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 1 1 7 Production charge 124 700 000 124 700 000 1 1 8 One-off amounts on additional sugar quotas and supple- mentary isoglucose quotas p.m. p.m. 1 1 9 Surplus amount p.m. p.m. CHAPTER 1 1 — TOTAL 124 700 000 124 700 000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 18 465 300 000 18 465 300 000 CHAPTER 1 2 — TOTAL 18 465 300 000 18 465 300 000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 18 812 783 576 18 812 783 576 CHAPTER 1 3 — TOTAL 18 812 783 576 18 812 783 576 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 104 865 810 535 – 1 349 116 814 103 516 693 721 CHAPTER 1 4 — TOTAL 104 865 810 535 – 1 349 116 814 103 516 693 72115.9.2016 EN Official Journal of the European Union L 248/13 CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN Article Amending budget Heading Budget 2016 New amount Item No 2/2016 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0,— 0,— CHAPTER 1 5 — TOTAL 0,— 0,— CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom p.m. p.m. CHAPTER 1 6 — TOTAL p.m. p.m. Title 1 — Total 142 268 594 111 – 1 349 116 814 140 919 477 297L 248/14 EN Official Journal of the European Unio n 15.9.2016 TITLE 1 OWN RESOURCES CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/ EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom Budget 2016 Amending budget No 2/2016 New amount 104 865 810 535 – 1 349 116 814 103 516 693 721 Remarks The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the Union is always balanced ex ante. The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States. The rate to be applied to the Member States’ gross national income for this financial year is 0,7043 %. Legal basis Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof. Amending budget Member State Budget 2016 New amount No 2/2016 Belgium 2 957 662 846 – 38 050 845 2 919 612 001 Bulgaria 300 610 862 – 3 867 410 296 743 452 Czech Republic 1 073 488 500 – 13 810 616 1 059 677 884 Denmark 1 986 820 222 – 25 560 786 1 961 259 436 Germany 22 180 786 181 – 285 359 656 21 895 426 525 Estonia 147 653 341 – 1 899 586 145 753 755 Ireland 1 199 899 078 – 15 436 909 1 184 462 169 Greece 1 302 303 072 – 16 754 354 1 285 548 718 Spain 7 927 919 046 – 101 994 052 7 825 924 994 France 15 871 410 157 – 204 188 441 15 667 221 716 Croatia 304 812 275 – 3 921 463 300 890 812 Italy 11 572 924 487 – 148 887 678 11 424 036 809 Cyprus 117 397 096 – 1 510 334 115 886 762 Latvia 184 212 538 – 2 369 926 181 842 612 Lithuania 274 039 893 – 3 525 570 270 514 323 Luxembourg 227 935 821 – 2 932 434 225 003 387 Hungary 798 236 211 – 10 269 447 787 966 76415.9.2016 EN Official Journal of the European Union L 248/15 CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/ EC, EURATOM (cont'd) 1 4 0 (cont'd) Amending budget Member State Budget 2016 New amount No 2/2016 Malta 59 748 030 – 768 669 58 979 361 Netherlands 4 848 572 710 – 62 377 728 4 786 194 982 Austria 2 354 205 998 – 30 287 268 2 323 918 730 Poland 3 151 054 759 – 40 538 865 3 110 515 894 Portugal 1 259 985 996 – 16 209 939 1 243 776 057 Romania 1 154 268 614 – 14 849 866 1 139 418 748 Slovenia 268 538 126 – 3 454 789 265 083 337 Slovakia 551 566 017 – 7 095 992 544 470 025 Finland 1 459 261 911 – 18 773 657 1 440 488 254 Sweden 3 223 318 238 – 41 468 547 3 181 849 691 United Kingdom 18 107 178 510 – 232 951 987 17 874 226 523 Article 1 4 0 — Total 104 865 810 535 – 1 349 116 814 103 516 693 721L 248/16 EN Official Journal of the European Unio n 15.9.2016 TITLE 3 SURPLUSES, BALANCES AND ADJUSTMENTS CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR CHAPTER 3 1 — BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 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(6), (7) AND (8) OF REGULATION (EC, EURATOM) NO 1150/2000 CHAPTER 3 4 — ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE Article Amending budget Heading Budget 2016 New amount Item No 2/2016 CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1 349 116 814 1 349 116 814 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL p.m. 1 349 116 814 1 349 116 814 CHAPTER 3 1 3 1 0 Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 1 0 — Total p.m. p.m. CHAPTER 3 1 — TOTAL p.m. p.m. CHAPTER 3 2 3 2 0 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m.15.9.2016 EN Official Journal of the European Union L 248/17 CHAPTER 3 5 — RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM CHAPTER 3 6 — RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM Article Amending budget Heading Budget 2016 New amount Item No 2/2016 CHAPTER 3 5 3 5 0 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 5 0 — Total p.m. p.m. CHAPTER 3 5 — TOTAL p.m. p.m. CHAPTER 3 6 3 6 0 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 6 0 — Total p.m. p.m. CHAPTER 3 6 — TOTAL p.m. p.m. Title 3 — Total p.m. 1 349 116 814 1 349 116 814L 248/18 EN Official Journal of the European Unio n 15.9.2016 TITLE 3 SURPLUSES, BALANCES AND ADJUSTMENTS CHAPTER 3 0 — SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year Budget 2016 Amending budget No 2/2016 New amount p.m. 1 349 116 814 1 349 116 814 Remarks In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year. The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000. After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts. A deficit is entered in Article 27 02 01 of the statement of expenditure in Section III ‘Commission’. Legal basis Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities’ own resources (OJ L 130, 31.5.2000, p. 1). Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof. Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/ 2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.