Definitive Adoption (EU, Euratom) 2024/2907 of amending budget No 3 of the European Union for the financial year 2024

Official Journal EN of the European Union L series 2024/2907 10.12.2024 DEFINITIVE ADOPTION (EU, Euratom) 2024/2907 of amending budget No 3 of the European Union for the financial year 2024 THE PRESIDENT OF THE EUROPEAN PARLIAMENT, having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4), point (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 (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom(1), having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018on 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), and in particular Article 43 thereof, having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union(3), and in particular Article 43 thereof, having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020laying down the multiannual financial framework for the years 2021 to 2027(4), having regard to the Interinstitutional Agreement of 16 December 2020between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources(5), having regard to the general budget of the European Union for the financial year 2024, as definitively adopted on 22 November 2023(6), having regard to Draft amending budget No 2 of the European Union for the financial year 2024, which the Commission adopted on 9 April 2024, having regard to the position on Draft amending budget No 2/2024, which the Council adopted on 13 September 2024and forwarded to Parliament on 16 September 2024, having regard to Parliament’s approval of 22 October 2024of the Council position, having regard to Rules 96 and 98 of Parliament’s Rules of Procedure,

(1) OJ L 424, 15.12.2020, p. 1.

(2) OJ L 193, 30.7.2018, p. 1.

(3) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.

(4) OJ L 433 I, 22.12.2020, p. 11.

(5) OJ L 433 I, 22.12.2020, p. 28.

(6) OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/oj.

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 1/20EN OJ L, 10.12.2024

DECLARES:

Sole article The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 3 of the European Union for the financial year 2024 has been definitively adopted.

Done at Strasbourg, 22 October 2024.

The President R. METSOLA 2/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024 AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2024 CONTENTS Page GENERAL STATEMENT OF REVENUE A. FINANCING OF THE UNION’S ANNUAL BUDGET....................................................................................5 CALCULATION OF THE FINANCING OF THE BUDGET ..............................................................................5 B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING.......................................................................13 — TITLE 1: OWN RESOURCES ....................................................................................................14 — TITLE 2: SURPLUSES, BALANCES AND ADJUSTMENTS.......................................................................18

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 3/20EN OJ L, 10.12.2024 GENERAL REVENUE 4/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024 A. FINANCING OF THE UNION’S ANNUAL BUDGET Calculation of the financing of the budget Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union

(TFEU), the financing of the Union’s annual budget Revenue description Budget 2024(1) Budget 2023(2) Change (%) Miscellaneous revenue (Titles 3 to 6) 6 131 117 988 11 643 369 035 – 47,34 Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) 632 625 574 2 519 010 950 – 74,89 Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) p.m. p.m. — Total revenue for Titles 2 to 6 6 763 743 562 14 162 379 985 – 52,24 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 24 620 400 000 23 730 100 000 + 3,75 VAT-based own resource at the uniform rate (Tables 1 and 2,

Chapter 1 3) 23 616 137 250 22 458 526 500 + 5,15 Plastic packaging waste own resource (Table 3, Chapter 1 7) 7 093 555 280 7 201 885 360 – 1,50 Remainder to be financed by the additional resource (GNI-based own resource, Table 4, Chapter 1 4) 84 683 638 505 97 650 082 928 – 13,28 Appropriations to be covered by the own resources referred to – 7,30 in Article 2 of Decision (EU, Euratom) 2020/2053(3),(4) 140 013 731 035 151 040 594 788 Total revenue(5) 146 777 474 597 165 202 974 773 – 11,15

(1) The figures in this column correspond to those in the 2024 budget (OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/ oj) plus amending budgets No 1/2024 to No 3/2024.

(2) The figures in this column correspond to those in the 2023 budget (OJ L 58, 23.2.2023, p. 1) plus amending budgets No 1/2023 to No 4/2023.

(3) The own resources for the 2024 budget are determined on the basis of the budget forecasts adopted at the 188th meeting of the Advisory Committee on Own Resources on 25 May 2023.

(4) This amount includes EUR 3 334 000 000in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 2020/2053.

(5) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 5/20EN OJ L, 10.12.2024 TABLE 1 Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053 1 % of gross national 1 % of non-capped 1 % of gross national 1 % of capped VAT Member States whose Member State Capping rate (in %) income multiplied by VAT base income base(1) VAT base is capped capping rate

(1) (2) (3) (4) (5) (6) Belgium 2 458 073 000 6 053 077 000 50 3 026 538 500 2 458 073 000 Bulgaria 485 944 000 986 492 000 50 493 246 000 485 944 000 Czechia 1 381 193 000 3 303 904 000 50 1 651 952 000 1 381 193 000 Denmark 1 644 830 000 4 024 834 000 50 2 012 417 000 1 644 830 000 Germany 18 671 727 000 44 177 819 000 50 22 088 909 500 18 671 727 000 Estonia 198 069 000 411 271 000 50 205 635 500 198 069 000 Ireland 1 311 262 000 4 306 468 000 50 2 153 234 000 1 311 262 000 Greece 956 124 000 2 337 353 000 50 1 168 676 500 956 124 000 Spain 7 177 495 000 14 907 594 000 50 7 453 797 000 7 177 495 000 France 14 424 761 000 30 027 033 000 50 15 013 516 500 14 424 761 000 Croatia 455 555 000 775 338 000 50 387 669 000 387 669 000 Croatia Italy 9 414 014 000 21 373 179 000 50 10 686 589 500 9 414 014 000 Cyprus 202 758 000 282 122 000 50 141 061 000 141 061 000 Cyprus Latvia 210 650 000 450 918 000 50 225 459 000 210 650 000 Lithuania 340 270 000 764 050 000 50 382 025 000 340 270 000 Luxembourg 439 386 000 583 760 000 50 291 880 000 291 880 000 Luxembourg Hungary 943 801 000 2 122 059 000 50 1 061 029 500 943 801 000 Malta 102 827 000 179 697 000 50 89 848 500 89 848 500 Malta Netherlands 4 872 698 000 10 430 238 000 50 5 215 119 000 4 872 698 000 Austria 2 373 455 000 5 082 933 000 50 2 541 466 500 2 373 455 000 Poland 4 023 815 000 7 884 404 000 50 3 942 202 000 3 942 202 000 Poland Portugal 1 301 810 000 2 651 464 000 50 1 325 732 000 1 301 810 000 Romania 1 253 684 000 3 485 670 000 50 1 742 835 000 1 253 684 000 Slovenia 332 589 000 676 624 000 50 338 312 000 332 589 000 Slovakia 571 831 000 1 279 109 000 50 639 554 500 571 831 000 Finland 1 117 920 000 2 886 018 000 50 1 443 009 000 1 117 920 000 Sweden 2 425 597 000 5 831 366 000 50 2 915 683 000 2 425 597 000 Total 79 092 138 000 177 274 794 000 88 637 397 000 78 720 457 500

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

6/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024 TABLE 2 Breakdown of own resource accruing from VAT pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053 (Chapter 1 3) Uniform rate of VAT-based own resource Member State 1 % of capped VAT base VAT-based own resource at uniform rate (in %)

(1) (2) (3) = (1) × (2) Belgium 2 458 073 000 0,30 737 421 900 Bulgaria 485 944 000 0,30 145 783 200 Czechia 1 381 193 000 0,30 414 357 900 Denmark 1 644 830 000 0,30 493 449 000 Germany 18 671 727 000 0,30 5 601 518 100 Estonia 198 069 000 0,30 59 420 700 Ireland 1 311 262 000 0,30 393 378 600 Greece 956 124 000 0,30 286 837 200 Spain 7 177 495 000 0,30 2 153 248 500 France 14 424 761 000 0,30 4 327 428 300 Croatia 387 669 000 0,30 116 300 700 Italy 9 414 014 000 0,30 2 824 204 200 Cyprus 141 061 000 0,30 42 318 300 Latvia 210 650 000 0,30 63 195 000 Lithuania 340 270 000 0,30 102 081 000 Luxembourg 291 880 000 0,30 87 564 000 Hungary 943 801 000 0,30 283 140 300 Malta 89 848 500 0,30 26 954 550 Netherlands 4 872 698 000 0,30 1 461 809 400 Austria 2 373 455 000 0,30 712 036 500 Poland 3 942 202 000 0,30 1 182 660 600 Portugal 1 301 810 000 0,30 390 543 000 Romania 1 253 684 000 0,30 376 105 200 Slovenia 332 589 000 0,30 99 776 700 Slovakia 571 831 000 0,30 171 549 300 Finland 1 117 920 000 0,30 335 376 000 Sweden 2 425 597 000 0,30 727 679 100 Total 78 720 457 500 23 616 137 250

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 7/20EN OJ L, 10.12.2024 TABLE 3 Breakdown of own resource accruing from plastic packaging waste pursuant to Article 2(1) point (c) of Decision (EU, Euratom) 2020/2053 (Chapter 1 7) Plastic packaging waste Member State Call rate per kg in EUR Gross contribution Lump-sum reduction Net contribution that is not recycled (kg)

(1) (2) (3) = (1) × (2) (4) (5) = (3) – (4) Belgium 210 481 600 168 385 280 168 385 280 Bulgaria 78 333 100 62 666 480 22 000 000 40 666 480 Czechia 151 911 000 121 528 800 32 187 600 89 341 200 Denmark 174 315 600 139 452 480 139 452 480 Germany 1 775 737 600 1 420 590 080 1 420 590 080 Estonia 30 721 000 24 576 800 4 000 000 20 576 800 Ireland 239 431 900 191 545 520 191 545 520 Greece 128 174 800 102 539 840 33 000 000 69 539 840 Spain 1 021 478 800 817 183 040 142 000 000 675 183 040 France 1 881 735 000 1 505 388 000 1 505 388 000 Croatia 46 091 100 36 872 880 13 000 000 23 872 880 Italy 1 283 130 600 0,80 1 026 504 480 184 048 000 842 456 480 Cyprus 10 704 200 8 563 360 3 000 000 5 563 360 Latvia 29 035 800 23 228 640 6 000 000 17 228 640 Lithuania 42 100 600 33 680 480 9 000 000 24 680 480 Luxembourg 15 275 900 12 220 720 12 220 720 Hungary 349 653 800 279 723 040 30 000 000 249 723 040 Malta 14 686 800 11 749 440 1 415 900 10 333 540 Netherlands 294 526 000 235 620 800 235 620 800 Austria 211 597 900 169 278 320 169 278 320 Poland 791 305 700 633 044 560 117 000 000 516 044 560 Portugal 272 224 800 217 779 840 31 322 000 186 457 840 Romania 350 584 500 280 467 600 60 000 000 220 467 600 Slovenia 29 768 900 23 815 120 6 279 700 17 535 420 Slovakia 56 783 400 45 426 720 17 000 000 28 426 720 Finland 109 384 300 87 507 440 87 507 440 Sweden 156 835 900 125 468 720 125 468 720 Total 9 756 010 600 7 804 808 480 711 253 200 7 093 555 280 8/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024 TABLE 4 Determination of uniform rate and breakdown of own resource based on GNI pursuant to Article 2(1) point (d) of Decision (EU, Euratom) 2020/2053 (Chapter 1 4) Member State 1 % of gross national income Uniform rate of ‘additional’ own resource ‘Additional’ own resource at uniform rate

(1) (2) (3) = (1) × (2) Belgium 6 053 077 000 2 891 536 766 Bulgaria 986 492 000 471 244 276 Czechia 3 303 904 000 1 578 265 052 Denmark 4 024 834 000 1 922 651 155 Germany 44 177 819 000 21 103 611 909 Estonia 411 271 000 196 462 926 Ireland 4 306 468 000 2 057 186 874 Greece 2 337 353 000 1 116 546 532 Spain 14 907 594 000 7 121 313 035 France 30 027 033 000 14 343 823 792 Croatia 775 338 000 370 376 642 Italy 21 373 179 000 10 209 903 638 Cyprus 282 122 000 134 768 835 Latvia 450 918 000 0,4776970(1) 215 402 179 Lithuania 764 050 000 364 984 398 Luxembourg 583 760 000 278 860 405 Hungary 2 122 059 000 1 013 701 233 Malta 179 697 000 85 840 719 Netherlands 10 430 238 000 4 982 493 475 Austria 5 082 933 000 2 428 101 881 Poland 7 884 404 000 3 766 356 193 Portugal 2 651 464 000 1 266 596 417 Romania 3 485 670 000 1 665 094 126 Slovenia 676 624 000 323 221 260 Slovakia 1 279 109 000 611 026 541 Finland 2 886 018 000 1 378 642 161 Sweden 5 831 366 000 2 785 626 085 Total 177 274 794 000 84 683 638 505

(1) Calculation of rate: (84 683 638 505) / (177 274 794 000) = 0,477697006969868.

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 9/20EN OJ L, 10.12.2024 TABLE 5 Annual GNI lump-sum reductions for certain Member States and their financing pursuant to Article 2 paragraph (4) of Decision (EU, Euratom) 2020/2053 (Chapter 1 6) Financing of the gross Net financing of the reduction reduction in favour of in favour of Denmark, Member State Gross reduction Percentage share of GNI base Denmark, Germany, Netherlands, Germany, Netherlands, Austria and Austria and Sweden Sweden

(1) (2) (3) (4) = (1) + (3) Belgium 3,41 304 781 626 304 781 626 Bulgaria 0,56 49 671 371 49 671 371 Czechia 1,86 166 356 588 166 356 588 Denmark - 442 604 609 2,27 202 656 509 - 239 948 100 Germany - 4 309 818 359 24,92 2 224 420 326 - 2 085 398 033 Estonia 0,23 20 708 120 20 708 120 Ireland 2,43 216 837 209 216 837 209 Greece 1,32 117 689 276 117 689 276 Spain 8,41 750 620 014 750 620 014 France 16,94 1 511 906 745 1 511 906 745 Croatia 0,44 39 039 447 39 039 447 Italy 12,06 1 076 172 045 1 076 172 045 Cyprus 0,16 14 205 271 14 205 271 Latvia 0,25 22 704 407 22 704 407 Lithuania 0,43 38 471 079 38 471 079 Luxembourg 0,33 29 393 203 29 393 203 Hungary 1,20 106 848 896 106 848 896 Malta 0,10 9 048 017 9 048 017 Netherlands - 2 255 287 678 5,88 525 178 333 - 1 730 109 345 Austria - 663 319 905 2,87 255 933 401 - 407 386 504 Poland 4,45 396 991 724 396 991 724 Portugal 1,50 133 505 242 133 505 242 Romania 1,97 175 508 782 175 508 782 Slovenia 0,38 34 069 047 34 069 047 Slovakia 0,72 64 405 082 64 405 082 Finland 1,63 145 315 392 145 315 392 Sweden - 1 255 024 741 3,29 293 618 140 - 961 406 601 Total - 8 926 055 292 100,00 8 926 055 292 0 EU GDP price deflator, in EUR, (spring 2023 economic forecast) :

(a) 2020 EU-27 = 107,1892 ; (b) 2024 EU-27 = 125,8420 Lump sum for Denmark in 2024 prices: 377 000 000EUR × [ (b/a) ] = 442 604 609EUR Lump sum for Germany in 2024 prices: 3 671 000 000EUR × [ (b/a) ] = 4 309 818 359EUR Lump sum for Netherlands in 2024 prices: 1 921 000 000EUR × [ (b/a) ] = 2 255 287 678EUR Lump sum for Austria in 2024 prices: 565 000 000EUR × [ (b/a) ] = 663 319 905EUR Lump sum for Sweden in 2024 prices: 1 069 000 000EUR × [ (b/a) ] = 1 255 024 741EUR 10/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojTABLE 6 Summary of financing(1)of the general budget by category of own resource and by Member State Traditional own resources (TOR) VAT and GNI-based own resources Share in total Total own Member State Net sugar Total net traditional Collection costs (25 GNI lump-sum Net customs duties VAT-based own Plastic-based own GNI-based own Total ‘national ‘national resources(2) sector levies own resources (75 % of gross TOR) reductions and their (75 %) resource resource resource contributions’ contributions’ (75 %) %) (p.m.) financing (%)

(1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium p.m. 2 252 900 000 2 252 900 000 750 966 667 737 421 900 168 385 280 2 891 536 766 304 781 626 4 102 125 572 3,55 6 355 025 572 Bulgaria p.m. 179 700 000 179 700 000 59 900 000 145 783 200 40 666 480 471 244 276 49 671 371 707 365 327 0,61 887 065 327 Czechia p.m. 487 600 000 487 600 000 162 533 333 414 357 900 89 341 200 1 578 265 052 166 356 588 2 248 320 740 1,95 2 735 920 740 Denmark p.m. 456 900 000 456 900 000 152 300 000 493 449 000 139 452 480 1 922 651 155 - 239 948 100 2 315 604 535 2,01 2 772 504 535 Germany p.m. 4 987 900 000 4 987 900 000 1 662 633 334 5 601 518 100 1 420 590 080 21 103 611 909 - 2 085 398 033 26 040 322 056 22,57 31 028 222 056 Estonia p.m. 68 300 000 68 300 000 22 766 667 59 420 700 20 576 800 196 462 926 20 708 120 297 168 546 0,26 365 468 546 Ireland p.m. 556 200 000 556 200 000 185 400 000 393 378 600 191 545 520 2 057 186 874 216 837 209 2 858 948 203 2,48 3 415 148 203 Greece p.m. 355 600 000 355 600 000 118 533 333 286 837 200 69 539 840 1 116 546 532 117 689 276 1 590 612 848 1,38 1 946 212 848 Spain p.m. 2 227 500 000 2 227 500 000 742 500 000 2 153 248 500 675 183 040 7 121 313 035 750 620 014 10 700 364 589 9,27 12 927 864 589 France p.m. 2 334 400 000 2 334 400 000 778 133 333 4 327 428 300 1 505 388 000 14 343 823 792 1 511 906 745 21 688 546 837 18,80 24 022 946 837 Croatia p.m. 63 300 000 63 300 000 21 100 000 116 300 700 23 872 880 370 376 642 39 039 447 549 589 669 0,48 612 889 669 Italy p.m. 2 711 800 000 2 711 800 000 903 933 333 2 824 204 200 842 456 480 10 209 903 638 1 076 172 045 14 952 736 363 12,96 17 664 536 363 Cyprus p.m. 41 400 000 41 400 000 13 800 000 42 318 300 5 563 360 134 768 835 14 205 271 196 855 766 0,17 238 255 766 Latvia p.m. 68 900 000 68 900 000 22 966 667 63 195 000 17 228 640 215 402 179 22 704 407 318 530 226 0,28 387 430 226 Lithuania p.m. 169 800 000 169 800 000 56 600 000 102 081 000 24 680 480 364 984 398 38 471 079 530 216 957 0,46 700 016 957 Luxembourg p.m. 16 600 000 16 600 000 5 533 333 87 564 000 12 220 720 278 860 405 29 393 203 408 038 328 0,35 424 638 328 Hungary p.m. 258 700 000 258 700 000 86 233 333 283 140 300 249 723 040 1 013 701 233 106 848 896 1 653 413 469 1,43 1 912 113 469 Malta p.m. 23 300 000 23 300 000 7 766 667 26 954 550 10 333 540 85 840 719 9 048 017 132 176 826 0,11 155 476 826 Netherlands p.m. 3 648 800 000 3 648 800 000 1 216 266 667 1 461 809 400 235 620 800 4 982 493 475 - 1 730 109 345 4 949 814 330 4,29 8 598 614 330

ELI:

http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 11/20 OJ L,

10.12.2024 ENTraditional own resources (TOR) VAT and GNI-based own resources Share in total Total own Member State Net sugar Total net traditional Collection costs (25 GNI lump-sum Net customs duties VAT-based own Plastic-based own GNI-based own Total ‘national ‘national resources(2) sector levies own resources (75 % of gross TOR) reductions and their (75 %) resource resource resource contributions’ contributions’ (75 %) %) (p.m.) financing (%)

(1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Austria p.m. 294 000 000 294 000 000 98 000 000 712 036 500 169 278 320 2 428 101 881 - 407 386 504 2 902 030 197 2,51 3 196 030 197 Poland p.m. 1 510 200 000 1 510 200 000 503 400 000 1 182 660 600 516 044 560 3 766 356 193 396 991 724 5 862 053 077 5,08 7 372 253 077 Portugal p.m. 278 800 000 278 800 000 92 933 333 390 543 000 186 457 840 1 266 596 417 133 505 242 1 977 102 499 1,71 2 255 902 499 Romania p.m. 348 500 000 348 500 000 116 166 667 376 105 200 220 467 600 1 665 094 126 175 508 782 2 437 175 708 2,11 2 785 675 708 Slovenia p.m. 272 400 000 272 400 000 90 800 000 99 776 700 17 535 420 323 221 260 34 069 047 474 602 427 0,41 747 002 427 Slovakia p.m. 140 500 000 140 500 000 46 833 333 171 549 300 28 426 720 611 026 541 64 405 082 875 407 643 0,76 1 015 907 643 Finland p.m. 220 200 000 220 200 000 73 400 000 335 376 000 87 507 440 1 378 642 161 145 315 392 1 946 840 993 1,69 2 167 040 993 Sweden p.m. 646 200 000 646 200 000 215 400 000 727 679 100 125 468 720 2 785 626 085 - 961 406 601 2 677 367 304 2,32 3 323 567 304 Total p.m. 24 620 400 000 24 620 400 000 8 206 800 000 23 616 137 250 7 093 555 280 84 683 638 505 0 115 393 331 035 100,00 140 013 731 035

(1) p.m. (own resources + other revenue = total revenue = total expenditure); (140 013 731 035+ 6 763 743 562= 146 777 474 597= 146 777 474 597).

(2) Total own resources as percentage of GNI: (140 013 731 035) / (17 727 479 400 000) = 0,79 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053:

2,00 %.

12/20

ELI:

http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj EN OJ L,

10.12.2024EN OJ L, 10.12.2024 B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Amending budget Title Heading 2024 estimate New amount No 3/2024 1 OWN RESOURCES 140 646 356 609 – 632 625 574 140 013 731 035 2 SURPLUSES, BALANCES AND ADJUSTMENTS — 632 625 574 632 625 574 3 ADMINISTRATIVE REVENUE 2 124 029 799 2 124 029 799 4 FINANCIAL REVENUE, DEFAULT INTEREST AND FINES 149 343 107 149 343 107 5 BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS p.m. p.m.

6 REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES 3 857 745 082 3 857 745 082 GRAND TOTAL 146 777 474 597 146 777 474 597

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 13/20EN OJ L, 10.12.2024 TITLE 1 OWN RESOURCES

CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES

CHAPTER 1 3 — OWN RESOURCE BASED ON VALUE ADDED TAX

CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME Article Amending budget Heading 2024 estimate New amount Item No 3/2024

CHAPTER 1 1 1 1 0 Sugar levies p.m. p.m.

CHAPTER 1 1 — TOTAL p.m. p.m.

CHAPTER 1 2 1 2 0 Customs duties and other duties 24 620 400 000 24 620 400 000

CHAPTER 1 2 — TOTAL 24 620 400 000 24 620 400 000

CHAPTER 1 3 1 3 0 Own resource based on value added tax 23 616 137 250 23 616 137 250

CHAPTER 1 3 — TOTAL 23 616 137 250 23 616 137 250

CHAPTER 1 4 1 4 0 Own resource based on gross national income 85 316 264 079 – 632 625 574 84 683 638 505

CHAPTER 1 4 — TOTAL 85 316 264 079 – 632 625 574 84 683 638 505 14/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024

CHAPTER 1 6 — GNI LUMP-SUM REDUCTIONS GRANTED TO CERTAIN MEMBER STATES AND THEIR FINANCING

CHAPTER 1 7 — OWN RESOURCE BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE Article Amending budget Heading 2024 estimate New amount Item No 3/2024

CHAPTER 1 6 1 6 0 GNI lump-sum reductions granted to certain Member States and their financing 0 0

CHAPTER 1 6 — TOTAL 0 0

CHAPTER 1 7 1 7 0 Own resource based on non-recycled plastic packaging waste 7 093 555 280 7 093 555 280

CHAPTER 1 7 — TOTAL 7 093 555 280 7 093 555 280 Title 1 — Total 140 646 356 609 – 632 625 574 140 013 731 035

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 15/20EN OJ L, 10.12.2024 TITLE 1 OWN RESOURCES

CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME Title

Chapter Amending budget Heading FF 2024 estimate New amount Article No 3/2024 Item 1 4 OWN RESOURCE BASED ON GROSS NATIONAL INCOME 1 4 0 Own resource based on gross national income 85 316 264 079 – 632 625 574 84 683 638 505

CHAPTER 1 4 — TOTAL 85 316 264 079 – 632 625 574 84 683 638 505 1 4 0 Own resource based on gross national income 2024 estimate Amending budget No 3/2024 New amount 85 316 264 079 – 632 625 574 84 683 638 505 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, the plastic-based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget 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 (plastic-based own resource, VAT-based resource, 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’ GNI for financial year 2024 is 0,4777 %.

Legal basis Council Decision (EU, Euratom) 2020/2053 of 14 December 2020on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(1), point (d), thereof.

Member State 2024 estimate Amending budget No. 3/2024 New amount Belgium 2 913 137 870 - 21 601 104 2 891 536 766 Bulgaria 474 764 686 - 3 520 410 471 244 276 Czechia 1 590 055 415 - 11 790 363 1 578 265 052 Denmark 1 937 014 240 - 14 363 085 1 922 651 155 Germany 21 261 265 559 - 157 653 650 21 103 611 909 Estonia 197 930 594 - 1 467 668 196 462 926 16/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024

CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME (cont'd) 1 4 0 (cont'd) Member State 2024 estimate Amending budget No. 3/2024 New amount Ireland 2 072 555 003 - 15 368 129 2 057 186 874 Greece 1 124 887 646 - 8 341 114 1 116 546 532 Spain 7 174 512 506 - 53 199 471 7 121 313 035 France 14 450 978 727 - 107 154 935 14 343 823 792 Croatia 373 143 525 - 2 766 883 370 376 642 Italy 10 286 176 295 - 76 272 657 10 209 903 638 Cyprus 135 775 620 - 1 006 785 134 768 835 Latvia 217 011 332 - 1 609 153 215 402 179 Lithuania 367 710 999 - 2 726 601 364 984 398 Luxembourg 280 943 620 - 2 083 215 278 860 405 Hungary 1 021 274 046 - 7 572 813 1 013 701 233 Malta 86 481 989 - 641 270 85 840 719 Netherlands 5 019 714 983 - 37 221 508 4 982 493 475 Austria 2 446 240 914 - 18 139 033 2 428 101 881 Poland 3 794 492 599 - 28 136 406 3 766 356 193 Portugal 1 276 058 472 - 9 462 055 1 266 596 417 Romania 1 677 533 142 - 12 439 016 1 665 094 126 Slovenia 325 635 871 - 2 414 611 323 221 260 Slovakia 615 591 189 - 4 564 648 611 026 541 Finland 1 388 941 249 - 10 299 088 1 378 642 161 Sweden 2 806 435 988 - 20 809 903 2 785 626 085 Article 1 4 0 — Total 85 316 264 079 - 632 625 574 84 683 638 505

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 17/20EN OJ L, 10.12.2024 TITLE 2 SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR

CHAPTER 2 1 — BALANCES ADJUSTMENT

CHAPTER 2 2 — ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES

CHAPTER 2 3 — ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS Article Amending budget Heading 2024 estimate New amount Item No 3/2024

CHAPTER 2 0 2 0 0 Surplus from previous financial year p.m. 632 625 574 632 625 574

CHAPTER 2 0 — TOTAL p.m. 632 625 574 632 625 574

CHAPTER 2 1 2 1 0 VAT balances p.m. p.m.

2 1 1 GNI balances p.m. p.m.

2 1 2 Netting of VAT and GNI balances p.m. p.m.

2 1 3 Plastics balances p.m. p.m.

2 1 4 Netting of plastics balances p.m. p.m.

CHAPTER 2 1 — TOTAL p.m. p.m.

CHAPTER 2 2 2 2 0 Adjustment for non-participation in the area of migration, border management and security policies p.m. p.m.

CHAPTER 2 2 — TOTAL p.m. p.m.

CHAPTER 2 3 2 3 0 Adjustment for the implementation of own resources decisions p.m. p.m.

CHAPTER 2 3 — TOTAL p.m. p.m.

18/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/ojEN OJ L, 10.12.2024

CHAPTER 2 4 — ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES

CHAPTER 2 6 — ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION Article Amending budget Heading 2024 estimate New amount Item No 3/2024

CHAPTER 2 4 2 4 0 Adjustment for exchange rate differences for own resources p.m. p.m.

CHAPTER 2 4 — TOTAL p.m. p.m.

CHAPTER 2 6 2 6 0 Adjustment for the United Kingdom correction — —

CHAPTER 2 6 — TOTAL — — Title 2 — Total p.m. 632 625 574 632 625 574

ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj 19/20EN OJ L, 10.12.2024 TITLE 2 SURPLUSES, BALANCES AND ADJUSTMENTS

CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR Title

Chapter Amending budget Heading FF 2024 estimate New amount Article No 3/2024 Item 2 0 SURPLUS FROM PREVIOUS FINANCIAL YEAR 2 0 0 Surplus from previous financial year p.m. 632 625 574 632 625 574

CHAPTER 2 0 — TOTAL p.m. 632 625 574 632 625 574 2 0 0 Surplus from previous financial year 2024 estimate Amending budget No 3/2024 New amount p.m. 632 625 574 632 625 574 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) 2021/768.

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 16 05 01 of the statement of expenditure in Section III ‘Commission’.

Legal basis Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014on 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).

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018on 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.

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 8 thereof.

Council Regulation (EU, Euratom) 2021/768 of 30 April 2021laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165,

11.5.2021, p. 1).

20/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/2907/oj