See Full Document Text
5.11.2019 EN Official Journal of the European Union L 284/1
I
(Legislative acts)
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 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union ( 1 ),
having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial
rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU)
No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision
No 541/2014/EU, and repealing Regulation (EU, Euratom) No 966/2012 ( 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 2019, as definitively adopted on 12 December 2018 ( 5 ),
having regard to Draft amending budget No 1 of the European Union for t he financial year 2019, which the Commission adopted on
15 April 2019,
having regard to the position on Draft amending budget No 1/2019, which the Council adopted on 3 September 2019 and forwarded to
Parliament on the same day,
having regard to Parliament's approval of 18 September 2019 of the Council position,
having regard to Rules 94 and 96 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 1 of the
European Union for the financial year 2019 has been definitively adopted.
Done at Strasbourg, 18 September 2019.
The President
D. M. SASSOLI
( 1 ) OJ L 168, 7.6.2014, p. 105.
( 2 ) OJ L 193, 30.7.2018, p. 1.
( 3 ) OJ L 347, 20.12.2013, p. 884.
( 4 ) OJ C 373, 20.12.2013, p. 1.
( 5 ) OJ L 67, 7.3.2019.L 284/2 EN Official Journal of the European Union 5.11.2019
CONTENTS
Page
A. Introduction and financing of the general budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
B. General statement of revenue by budget heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
— Title 1: Own resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
— Title 3: Surpluses, balances and adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175.11.2019 EN Official Journal of the European Union L 284/3
A.
Description Budget 2019 ( 1 ) Budget 2018 ( 2 ) Change (%)
1. Smart and inclusive growth 67 556 947 173 66 622 586 101 + 1,40
2. Sustainable growth: natural resources 57 399 857 331 56 040 990 930 + 2,42
3. Security and citizenship 3 527 434 894 2 980 707 175 + 18,34
4. Global Europe 9 358 295 603 8 906 075 154 + 5,08
5. Administration 9 944 904 743 9 666 318 627 + 2,88
6. Compensation p.m. p.m. —
Special instruments 411 500 000 551 238 311 – 25,35
( 3 )
( 1) The figures in this column correspond to those in the 2019 budget (OJ L 67, 07.3.2019, p. 1) plus amending budget No 1/2019.
( 2) The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus amending budgets No 1 to 6/2018.
( 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 284/4 EN Official Journal of the European Union 5.11.2019
Description Budget 2019 ( 1 ) Budget 2018 ( 2 ) Change (%)
Miscellaneous revenue (Titles 4 to 9) 1 894 392 136 1 848 645 936 + 2,47
Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1 802 988 329 555 542 325 224,55%
Repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0,
Article 3 0 2) p.m. p.m. —
Net balance of own resources accruing from VAT and GNP/GNI-based own resources for
earlier years (Chapters 3 1, 3 2 and 3 3) p.m. p.m. —
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 21 471 164 786 20 071 660 637 + 6,97
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 738 667 150 17 148 885 750 + 3,44
Remainder to be financed by the additional resource (GNI-based own resource, Table 3,
Chapter 1 4) 105 291 727 343 105 143 181 650 + 0,14%
Appropriations to be covered by the own resources referred to in Article 2 of Decision
2014/335/EU, Euratom ( 3 ) 144 501 559 279 142 363 728 037 + 1,50%
( 4 )
( 1) The figures in this column correspond to those in the 2019 budget (OJ L 67, 07.3.2019, p. 1) plus amending budget No 1/2019.
( 2) The figures in this column correspond to those in the 2018 budget (OJ L 57, 28.2.2018, p. 1) plus amending budgets No 1 to 6/2018.
( 3) The own resources for the 2019 budget are determined on the basis of the budget forecasts adopted at the 172nd meeting of the Advisory Committee on Own
Resources on 18 May 2018.
( 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’.5.11.2019 EN Official Journal of the European Union L 284/5
Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) of Decision 2014/335/EU, 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 1 989 585 000 4 679 416 000 50 2 339 708 000 1 989 585 000
Bulgaria 272 398 000 560 582 000 50 280 291 000 272 398 000
Czechia 877 322 000 2 065 115 000 50 1 032 557 500 877 322 000
Denmark 1 185 878 000 3 152 706 000 50 1 576 353 000 1 185 878 000
Germany 14 536 249 000 35 982 561 000 50 17 991 280 500 14 536 249 000
Estonia 128 053 000 257 028 000 50 128 514 000 128 053 000
Ireland 914 233 000 2 675 262 000 50 1 337 631 000 914 233 000
Greece 741 390 000 1 905 067 000 50 952 533 500 741 390 000
Spain 5 360 813 000 12 583 950 000 50 6 291 975 000 5 360 813 000
France 10 852 241 000 24 860 707 000 50 12 430 353 500 10 852 241 000
Croatia 324 392 000 523 831 000 50 261 915 500 261 915 500 Croatia
Italy 7 055 469 000 18 254 639 000 50 9 127 319 500 7 055 469 000
Cyprus 136 197 000 208 009 000 50 104 004 500 104 004 500 Cyprus
Latvia 123 359 000 302 863 000 50 151 431 500 123 359 000
Lithuania 185 291 000 447 842 000 50 223 921 000 185 291 000
Luxembourg 289 706 000 411 279 000 50 205 639 500 205 639 500 Luxembourg
Hungary 565 635 000 1 347 946 000 50 673 973 000 565 635 000
Malta 79 227 000 121 027 000 50 60 513 500 60 513 500 Malta
Netherlands 3 256 005 000 8 026 206 000 50 4 013 103 000 3 256 005 000
Austria 1 768 667 000 4 020 784 000 50 2 010 392 000 1 768 667 000
Poland 2 141 803 000 5 032 082 000 50 2 516 041 000 2 141 803 000
Portugal 1 006 896 000 2 033 044 000 50 1 016 522 000 1 006 896 000
Romania 786 275 000 2 124 033 000 50 1 062 016 500 786 275 000
Slovenia 220 311 000 484 434 000 50 242 217 000 220 311 000
Slovakia 323 242 000 950 305 000 50 475 152 500 323 242 000
Finland 1 015 131 000 2 441 633 000 50 1 220 816 500 1 015 131 000
Sweden 2 067 817 000 4 810 454 000 50 2 405 227 000 2 067 817 000
United Kingdom 11 052 790 000 24 198 305 000 50 12 099 152 500 11 052 790 000
( 1) The base to be used does not exceed 50 % of GNI.L 284/6 EN Official Journal of the European Union 5.11.2019
Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, 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 1 989 585 000 0,30 596 875 500
Bulgaria 272 398 000 0,30 81 719 400
Czechia 877 322 000 0,30 263 196 600
Denmark 1 185 878 000 0,30 355 763 400
Germany 14 536 249 000 0,15 2 180 437 350
Estonia 128 053 000 0,30 38 415 900
Ireland 914 233 000 0,30 274 269 900
Greece 741 390 000 0,30 222 417 000
Spain 5 360 813 000 0,30 1 608 243 900
France 10 852 241 000 0,30 3 255 672 300
Croatia 261 915 500 0,30 78 574 650
Italy 7 055 469 000 0,30 2 116 640 700
Cyprus 104 004 500 0,30 31 201 350
Latvia 123 359 000 0,30 37 007 700
Lithuania 185 291 000 0,30 55 587 300
Luxembourg 205 639 500 0,30 61 691 850
Hungary 565 635 000 0,30 169 690 500
Malta 60 513 500 0,30 18 154 050
Netherlands 3 256 005 000 0,15 488 400 750
Austria 1 768 667 000 0,30 530 600 100
Poland 2 141 803 000 0,30 642 540 900
Portugal 1 006 896 000 0,30 302 068 800
Romania 786 275 000 0,30 235 882 500
Slovenia 220 311 000 0,30 66 093 300
Slovakia 323 242 000 0,30 96 972 600
Finland 1 015 131 000 0,30 304 539 300
Sweden 2 067 817 000 0,15 310 172 550
United Kingdom 11 052 790 000 0,30 3 315 837 0005.11.2019 EN Official Journal of the European Union L 284/7
Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of
Article 2(1) of Decision 2014/335/EU, 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 4 679 416 000 2 995 868 103
Bulgaria 560 582 000 358 897 292
Czechia 2 065 115 000 1 322 133 394
Denmark 3 152 706 000 2 018 433 784
Germany 35 982 561 000 23 036 850 485
Estonia 257 028 000 164 555 147
Ireland 2 675 262 000 1 712 763 322
Greece 1 905 067 000 1 219 667 039
Spain 12 583 950 000 8 056 529 792
France 24 860 707 000 15 916 387 668
Croatia 523 831 000 335 368 470
Italy 18 254 639 000 11 687 033 320
Cyprus 208 009 000 133 172 073
Latvia 302 863 000 0,6 402 226 ( 1 ) 193 899 752
Lithuania 447 842 000 286 718 591
Luxembourg 411 279 000 263 310 130
Hungary 1 347 946 000 862 985 558
Malta 121 027 000 77 484 226
Netherlands 8 026 206 000 5 138 558 859
Austria 4 020 784 000 2 574 196 980
Poland 5 032 082 000 3 221 652 863
Portugal 2 033 044 000 1 301 600 813
Romania 2 124 033 000 1 359 854 032
Slovenia 484 434 000 310 145 618
Slovakia 950 305 000 608 406 784
Finland 2 441 633 000 1 563 188 745
Sweden 4 810 454 000 3 079 761 598
United Kingdom 24 198 305 000 15 492 302 905
( 1) Calculation of rate: (105 291 727 343) / (164 461 110 000) = 0,640222648035149.L 284/8 EN Official Journal of the European Union 5.11.2019
Calculation of the gross reduction in GNI contribution for Denmark, Netherlands and Sweden and its financing, pursuant to
Article 2(5) of Decision 2014/335/EU, Euratom (Chapter 1 6)
GNI key applied to the gross
Member State Gross reduction Percentage share of GNI base Financing of the reduction
reduction
(1) (2) (3) (4) = (1) + (3)
Belgium 2,85 31 777 303 31 777 303
Bulgaria 0,34 3 806 839 3 806 839
Czechia 1,26 14 023 927 14 023 927
Denmark – 143 750 903 1,92 21 409 615 – 122 341 288
Germany 21,88 244 352 877 244 352 877
Estonia 0,16 1 745 444 1 745 444
Ireland 1,63 18 167 355 18 167 355
Greece 1,16 12 937 061 12 937 061
Spain 7,65 85 455 962 85 455 962
France 15,12 168 825 817 168 825 817
Croatia 0,32 3 557 268 3 557 268
Italy 11,10 123 964 872 123 964 872
Cyprus 0,13 1 412 562 1 412 562
Latvia 0,18 2 056 703 2 056 703
Lithuania 0,27 3 041 237 3 041 237
Luxembourg 0,25 2 792 942 2 792 942
Hungary 0,82 9 153 725 9 153 725
Malta 0,07 821 879 821 879
Netherlands – 768 514 443 4,88 54 504 918 – 714 009 525
Austria 2,44 27 304 620 27 304 620
Poland 3,06 34 172 212 34 172 212
Portugal 1,24 13 806 137 13 806 137
Romania 1,29 14 424 031 14 424 031
Slovenia 0,29 3 289 728 3 289 728
Slovakia 0,58 6 453 397 6 453 397
Finland 1,48 16 580 811 16 580 811
Sweden – 204 568 593 2,92 32 667 165 – 171 901 428
United Kingdom 14,71 164 327 532 164 327 532
EU GDP price deflator, in EUR (spring 2018 economic forecast) : (a) 2011 EU-27 = 100,0000 / (b) 2013 EU-27 = 103,0034 (c) 2013 EU-28 =
102,9950 / (d) 2019 EU-28 = 110,5686
Lump sum for Netherlands: in 2019 prices: 695 000 000 EUR × [ (b/a) × (d/c) ] = 768 514 433 EUR
Lump sum for Sweden: in 2019 prices: 185 000 000 EUR × [ (b/a) × (d/c) ] = 204 568 593 EUR
Lump sum for Denmark: in 2019 prices: 130 000 000 EUR × [ (b/a) × (d/c) ] = 143 750 903 EUR5.11.2019 EN Official Journal of the European Union L 284/9
Correction of budgetary imbalances for the United Kingdom for the year 2018 pursuant to Article 4 of Decision 2014/335/EU, Euratom
(Chapter 1 5)
Description Coefficient ( 1 )(%) Amount
1. United Kingdom’s share (in %) of notional uncapped VAT base 16,1 945
2. United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3 577
3. (1) – (2) 8,8 368
5. Enlargement related expenditure ( 2 ) 27 076 886 462
6. Enlargement-adjusted total allocated expenditure = (4) – (5) 100 522 153 134
7. United Kingdom’s correction original amount = (3) × (6) × 0,66 5 862 761 188
8. United Kingdom’s advantage ( 3 ) 854 326 562
9. Core United Kingdom’s correction = (7) – (8) 5 008 434 626
10. Windfall gains deriving from traditional own resources ( 4 ) – 15 094 049
11. Correction for the United Kingdom = (9) – (10) 5 023 528 676
( 1) Rounded percentages.
( 2) The amount of enlargement-related expenditure corresponds to total allocated expenditure in 13 Member States (that have acceded to the Union 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 20 % as of 1 January 2014 — in the percentage of
traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).L 284/10 EN Official Journal of the European Union 5.11.2019
Calculation of the financing of the correction for the United Kingdom amounting to EUR – 5 023 528 676 (Chapter 1 5)
Three quarters of
Shares without
the share of
Germany, the Column 4
Shares without Germany, the Financing scale
Percentage share Netherlands, distributed in
Member State the United Netherlands, Financing scale applied to the
of GNI base Austria, Sweden accordance with
Kingdom Austria and correction
and the United column 3
Sweden in
Kingdom
column 2
(6) = (2) +
(1) (2) (3) (4) (5) (7)
(4) + (5)
Belgium 2,85 3,34 5,35 1,51 4,85 243 566 504
Bulgaria 0,34 0,40 0,64 0,18 0,58 29 178 641
Czechia 1,26 1,47 2,36 0,67 2,14 107 490 516
Denmark 1,92 2,25 3,61 1,02 3,27 164 100 302
Germany 21,88 25,65 0,00 – 19,24 0,00 6,41 322 179 902
Estonia 0,16 0,18 0,29 0,08 0,27 13 378 467
Ireland 1,63 1,91 3,06 0,86 2,77 139 249 046
Greece 1,16 1,36 2,18 0,62 1,97 99 159 919
Spain 7,65 8,97 14,39 4,07 13,04 655 002 400
France 15,12 17,72 28,44 8,03 25,76 1 294 015 214
Croatia 0,32 0,37 0,60 0,17 0,54 27 265 728
Italy 11,10 13,01 20,88 5,90 18,91 950 165 278
Cyprus 0,13 0,15 0,24 0,07 0,22 10 826 997
Latvia 0,18 0,22 0,35 0,10 0,31 15 764 207
Lithuania 0,27 0,32 0,51 0,14 0,46 23 310 454
Luxembourg 0,25 0,29 0,47 0,13 0,43 21 407 327
Hungary 0,82 0,96 1,54 0,44 1,40 70 161 425
Malta 0,07 0,09 0,14 0,04 0,13 6 299 530
Netherlands 4,88 5,72 0,00 – 4,29 0,00 1,43 71 864 875
Austria 2,44 2,87 0,00 – 2,15 0,00 0,72 36 001 212
Poland 3,06 3,59 5,76 1,63 5,21 261 922 988
Portugal 1,24 1,45 2,33 0,66 2,11 105 821 201
Romania 1,29 1,51 2,43 0,69 2,20 110 557 235
Slovenia 0,29 0,35 0,55 0,16 0,50 25 215 090
Slovakia 0,58 0,68 1,09 0,31 0,98 49 463 964
Finland 1,48 1,74 2,79 0,79 2,53 127 088 512
Sweden 2,92 3,43 0,00 – 2,57 0,00 0,86 43 071 742
United Kingdom 14,71 0,00 0,00 0,00 0,00 0
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5.11.2019 EN Official Journal of the European Union L 284/11L 284/12 EN Official Journal of the European Unio n 5.11.2019
B.
Amending budget
Title Heading Budget 2019 New amount
No 1/2019
1 OWN RESOURCES 146 304 547 608 – 1 802 988 329 144 501 559 279
3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1 802 988 329 1 802 988 329
4 REVENUE ACCRUING FROM PERSONS WORKING WITH
THE INSTITUTIONS AND OTHER UNION BODIES 1 606 517 342 1 606 517 342
5 REVENUE ACCRUING FROM THE ADMINISTRATIVE
OPERATION OF THE INSTITUTIONS 25 050 050 25 050 050
6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH
UNION AGREEMENTS AND PROGRAMMES 130 000 000 130 000 000
7 DEFAULT INTEREST AND FINES 115 000 000 115 000 000
8 BORROWING AND LENDING OPERATIONS 2 823 744 2 823 744
9 MISCELLANEOUS REVENUE 15 001 000 15 001 0005.11.2019 EN Official Journal of the European Union L 284/13
Article Amending budget
Heading Budget 2019 New amount
Item No 1/2019
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 p.m. p.m.
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 p.m. p.m.
CHAPTER 1 2
1 2 0 Customs duties and other duties referred to in point (a) of
Article 2(1) of Decision 2014/335/EU, Euratom 21 471 164 786 21 471 164 786
CHAPTER 1 2 — TOTAL 21 471 164 786 21 471 164 786
CHAPTER 1 3
1 3 0 Own resources accruing from value added tax pursuant to
point (b) of Article 2(1) of Decision 2014/335/EU, Euratom 17 738 667 150 17 738 667 150
CHAPTER 1 3 — TOTAL 17 738 667 150 17 738 667 150
CHAPTER 1 4
1 4 0 Own resources based on gross national income pursuant to
point (c) of Article 2(1) of Decision 2014/335/EU, Euratom 107 094 715 672 – 1 802 988 329 105 291 727 343
CHAPTER 1 4 — TOTAL 107 094 715 672 – 1 802 988 329 105 291 727 343L 284/14 EN Official Journal of the European Union 5.11.2019
Article Amending budget
Heading Budget 2019 New amount
Item No 1/2019
CHAPTER 1 5
1 5 0 Correction of budgetary imbalances granted to the United
Kingdom in accordance with Articles 4 and 5 of Decision
2014/335/EU, 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 certain Member States pursuant to Article 2(5) of
Decision 2014/335/EU, Euratom 0,— 0,—
CHAPTER 1 6 — TOTAL 0,— 0,—5.11.2019 EN Official Journal of the European Union L 284/15
1 4 0 Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU,
Euratom
Budget 2019 Amending budget No 1/2019 New amount
107 094 715 672 – 1 802 988 329 105 291 727 343
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 0,6402 %.
Legal basis
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union
(OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof.L 284/16 EN Official Journal of the European Union 5.11.2019
(cont'd)
1 4 0 (cont'd)
Amending budget
Member State Budget 2019 New amount
No. 1/2019
Belgium 3 047 168 574 – 51 300 471 2 995 868 103
Bulgaria 365 042 957 – 6 145 665 358 897 292
Czechia 1 344 773 264 – 22 639 870 1 322 133 394
Denmark 2 052 996 922 – 34 563 138 2 018 433 784
Germany 23 431 327 562 – 394 477 077 23 036 850 485
Estonia 167 372 947 – 2 817 800 164 555 147
Ireland 1 742 092 238 – 29 328 916 1 712 763 322
Greece 1 240 552 303 – 20 885 264 1 219 667 039
Spain 8 194 487 726 – 137 957 934 8 056 529 792
France 16 188 935 777 – 272 548 109 15 916 387 668
Croatia 341 111 233 – 5 742 763 335 368 470
Italy 11 887 159 058 – 200 125 738 11 687 033 320
Cyprus 135 452 477 – 2 280 404 133 172 073
Latvia 197 220 041 – 3 320 289 193 899 752
Lithuania 291 628 286 – 4 909 695 286 718 591
Luxembourg 267 818 985 – 4 508 855 263 310 130
Hungary 877 763 099 – 14 777 541 862 985 558
Malta 78 811 046 – 1 326 820 77 484 226
Netherlands 5 226 550 213 – 87 991 354 5 138 558 859
Austria 2 618 276 863 – 44 079 883 2 574 196 980
Poland 3 276 819 614 – 55 166 751 3 221 652 863
Portugal 1 323 889 089 – 22 288 276 1 301 600 813
Romania 1 383 139 821 – 23 285 789 1 359 854 032
Slovenia 315 456 472 – 5 310 854 310 145 618
Slovakia 618 824 984 – 10 418 200 608 406 784
Finland 1 589 956 385 – 26 767 640 1 563 188 745
Sweden 3 132 498 640 – 52 737 042 3 079 761 598
United Kingdom 15 757 589 096 – 265 286 191 15 492 302 9055.11.2019 EN Official Journal of the European Union L 284/17
Article Amending budget
Heading Budget 2019 New amount
Item No 1/2019
CHAPTER 3 0
3 0 0 Surplus available from the preceding financial year p.m. 1 802 988 329 1 802 988 329
3 0 2 Repayment to the budget of the surplus from the Guarantee
Fund for external actions p.m. p.m.
CHAPTER 3 0 — TOTAL p.m. 1 802 988 329 1 802 988 329
CHAPTER 3 1
3 1 0 Application for 1995 and subsequent financial years of
Article 10b of Regulation (EU, Euratom) No 609/2014
3 1 0 3 Application for 1995 and subsequent years of Article 10b of
Regulation (EU, Euratom) No 609/2014 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 10b of Regulation (EU, Euratom) No 609/2014
3 2 0 3 Application for 1995 and subsequent financial years of
Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m.
Article 3 2 0 — Total p.m. p.m.
CHAPTER 3 2 — TOTAL p.m. p.m.
CHAPTER 3 3
3 3 0 Netting of adjustments to the VAT and GNI-based own
resources for previous financial years p.m. p.m.
CHAPTER 3 3 — TOTAL p.m. p.m.L 284/18 EN Official Journal of the European Union 5.11.2019
Article Amending budget
Heading Budget 2019 New amount
Item No 1/2019
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.
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.
CHAPTER 3 7
3 7 0 Adjustment relating to the implementation of own resources
decisions p.m. p.m.
CHAPTER 3 7 — TOTAL p.m. p.m.5.11.2019 EN Official Journal of the European Union L 284/19
3 0 0 Surplus available from the preceding financial year
Budget 2019 Amending budget No 1/2019 New amount
p.m. 1 802 988 329 1 802 988 329
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 1(1) of Regulation (EU, Euratom) No 608/2014.
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 (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system
of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available
the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014,
p. 39).L 284/20 EN Official Journal of the European Union 5.11.2019
(cont'd)
3 0 0 (cont'd)
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union
(OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.
Regulation (EU, Eutratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial
rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013,
(EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU)
No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193,
30.7.2018, p. 1) and in particular Article 18 thereof.