Address https://gelex.eu/eli/EU/act/oj/L/2005/700@2005-09-07/en

Contents

1. Preamble
2. Sole article
3. A. FINANCING OF THE GENERAL BUDGET
4. B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

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, 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,

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,

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 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure,

Having regard to Preliminary draft amending budget No 4/2005 of the European Union for the financial year 2005 presented by the Commission on 13 May 2005,

Having regard to Draft amending budget No 3/2005 of the European Union for the financial year 2005 established by the Council on 24 June 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 7 September 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 4 of the European Union for the financial year 2005 has been finally adopted.

Done at Strasbourg, 7 September 2005. The President J. Borrell Fontelles

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 Description Budget 2005 Budget 2004 Change (%) 1. Agriculture 49114850000 43993285000 +11,64 2. Structural operations 32396027704 34522302882 –6,16 3. Internal policies 7923781439 7510377641 +5,50 4. External action 5476162603 4950907978 +10,61 5. Administration 6292367368 6121983823 +2,78 6. Reserves 446000000 442000000 +0,90 7. Pre-accession strategy 3286990000 2856200000 +15,08 8. Compensation 1304988996 1409545056 –7,42 Total expenditure 106241168110 101806602380 +4,36 Description Budget 2005 Budget 2004 Change (%) Miscellaneous revenue (Titles 4 to 9) 1025710305 1116573265 –8,14 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2736707563 5469843706 –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) p.m. 223160000 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 3762417868 6809576971 –44,75 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 12362925000 12406875000 –0,35 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 15313493929 13579913763 +12,77 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 74802331313 69010236646 +8,39 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom 102478750242 94997025409 +7,88 Total revenue 106241168110 101806602380 +4,36 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 Member States whose VAT base is capped (1) (2) (4) (5) (6) (7) Belgium 1180210000 2941735000 50 1470867500 1180210000 Czech Republic 441190000 828308000 50 414154000 414154000 Czech Republic Denmark 781460000 2015001000 50 1007500500 781460000 Germany 9683287000 22279390000 50 11139695000 9683287000 Estonia 52975000 84664000 50 42332000 42332000 Estonia Greece 956730000 1759150000 50 879575000 879575000 Greece Spain 4859420000 8358590000 50 4179295000 4179295000 Spain France 7821623000 16746790000 50 8373395000 7821623000 Ireland 701165000 1258380000 50 629190000 629190000 Ireland Italy 5761165000 13875590000 50 6937795000 5761165000 Cyprus 101439000 128288000 50 64144000 64144000 Cyprus Latvia 47167000 106898000 50 53449000 47167000 Lithuania 82880000 186537000 50 93268500 82880000 Luxembourg 167402000 234060000 50 117030000 117030000 Luxembourg Hungary 428337000 832772000 50 416386000 416386000 Hungary Malta 28816000 46198000 50 23099000 23099000 Malta Netherlands 2255590000 4701285000 50 2350642500 2255590000 Austria 1107085000 2374650000 50 1187325000 1107085000 Poland 1027741000 1932979000 50 966489500 966489500 Poland Portugal 878780000 1376550000 50 688275000 688275000 Portugal Slovenia 153877000 271354000 50 135677000 135677000 Slovenia Slovakia 157136000 346858000 50 173429000 157136000 Finland 665460000 1532005000 50 766002500 665460000 Sweden 1236471000 2865763000 50 1432881500 1236471000 United Kingdom 9458806000 18756571000 50 9378285500 9378285500 United Kingdom Total 50036212000 105840366000 52920183000 48713466000 Uniform rate (%) = Maximum call rate – frozen rate The maximum call rate is set at 0,50 % for 2005. 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): 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 = 9683287000 / (48713466000 – 9378285500) × 1/4 × 5115150953 = 314803912 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 = 5115150953 – (314803912 + 73329289 + 35991362 + 40197704)]/[48713466000 – (9378285500 + 9683287000 + 2255590000 + 1107085000 + 1236471000)] Frozen rate = 0,18564146250792 % Uniform rate 0,5 % – 0,18564146250792 % = 0,31435853749208 % 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 1180210000 0,50 0,314358537 371009090 Czech Republic 414154000 0,50 0,314358537 130192846 Denmark 781460000 0,50 0,314358537 245658623 Germany 9683287000 0,50 0,314358537 3044023939 Estonia 42332000 0,50 0,314358537 13307426 Greece 879575000 0,50 0,314358537 276501911 Spain 4179295000 0,50 0,314358537 1313797064 France 7821623000 0,50 0,314358537 2458793967 Ireland 629190000 0,50 0,314358537 197791248 Italy 5761165000 0,50 0,314358537 1811071404 Cyprus 64144000 0,50 0,314358537 20164214 Latvia 47167000 0,50 0,314358537 14827349 Lithuania 82880000 0,50 0,314358537 26054036 Luxembourg 117030000 0,50 0,314358537 36789380 Hungary 416386000 0,50 0,314358537 130894494 Malta 23099000 0,50 0,314358537 7261368 Netherlands 2255590000 0,50 0,314358537 709063974 Austria 1107085000 0,50 0,314358537 348021621 Poland 966489500 0,50 0,314358537 303824226 Portugal 688275000 0,50 0,314358537 216365122 Slovenia 135677000 0,50 0,314358537 42651223 Slovakia 157136000 0,50 0,314358537 49397043 Finland 665460000 0,50 0,314358537 209193032 Sweden 1236471000 0,50 0,314358537 388695215 United Kingdom 9378285500 0,50 0,314358537 2948144114 Total 48713466000 15313493929 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 2941735000 2079061557 Czech Republic 828308000 585403961 Denmark 2015001000 1424095344 Germany 22279390000 15745885763 Estonia 84664000 59836004 Greece 1759150000 1243273489 Spain 8358590000 5907406050 France 16746790000 11835738871 Ireland 1258380000 889355935 Italy 13875590000 9806527694 Cyprus 128288000 90667123 Latvia 106898000 0,7067467 75549811 Lithuania 186537000 131834413 Luxembourg 234060000 165421137 Hungary 832772000 588558878 Malta 46198000 32650285 Netherlands 4701285000 3322617745 Austria 2374650000 1678276094 Poland 1932979000 1366126564 Portugal 1376550000 972872195 Slovenia 271354000 191778549 Slovakia 346858000 245140753 Finland 1532005000 1082739506 Sweden 2865763000 2025368595 United Kingdom 18756571000 13256144997 Total 105840366000 74802331313 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 6198079 6198079 2066665399 2079061557 Czech Republic 1745201 1745201 581913559 585403961 Denmark 4245500 4245500 1415604344 1424095344 Germany 46941485 46941485 15652002793 15745885763 Estonia 178383 178383 59479238 59836004 Greece 3706435 3706435 1235860619 1243273489 Spain 17611103 17611103 5872183844 5907406050 France 35284592 35284592 11765169687 11835738871 Ireland 2651339 2651339 884053257 889355935 Italy 29235127 29235127 9748057440 9806527694 Cyprus 270296 270296 90126531 90667123 Latvia 225228 225228 75099355 75549811 Lithuania 393023 393023 131048367 131834413 Luxembourg 493152 493152 164434833 165421137 Hungary 1754606 1754606 585049666 588558878 Malta 97337 97337 32455611 32650285 Netherlands 9905356 9905356 3302807033 3322617745 Austria 5003261 5003261 1668269572 1678276094 Poland 4072684 4072684 1357981196 1366126564 Portugal 2900317 2900317 967071561 972872195 Slovenia 571728 571728 190635093 191778549 Slovakia 730811 730811 243679131 245140753 Finland 3227853 3227853 1076283800 1082739506 Sweden 6038010 6038010 2013292575 2025368595 United Kingdom 39519094 39519094 13177106809 13256144997 Total 223000000 223000000 74356331313 74802331313 Percentage of 1 % of GNI 0,0021 0,0021 0,7025 0,7067 Description Coefficient (%) Amount 1. United Kingdom's share (in %) of total non-capped VAT bases 18,11 2. United Kingdom's share (in %) of total allocated expenditure 7,23 3. (1) – (2) 10,88 4. Total allocated expenditure 84685362853 5. Pre-accession expenditure in the 10 new Member States in 2003 1713442127 6. Allocated expenditure = (4) – (5) 82971920726 7. (3) × (6) 9024481701 8. 0,66 × (7) = initial amount 5956157923 9. Benefit for the United Kingdom 820148901 10. Basic compensation for the United Kingdom = (8) – (9) 5136009022 11. Windfall gains deriving from traditional own resources 20858069 12. Correction for the United Kingdom = (10) – (11) 5115150953 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 2,78 3,38 5,36 1,49 4,87 248903663 Czech Republic 0,78 0,95 1,51 0,42 1,37 70084115 Denmark 1,90 2,31 3,67 1,02 3,33 170491608 Germany 21,05 25,58 0,00 –19,19 0,00 6,40 327163174 Estonia 0,08 0,10 0,15 0,04 0,14 7163521 Greece 1,66 2,02 3,21 0,89 2,91 148843753 Spain 7,90 9,60 15,24 4,23 13,83 707230145 France 15,82 19,23 30,52 8,47 27,70 1416965627 Ireland 1,19 1,45 2,29 0,64 2,08 106473014 Italy 13,11 15,93 25,29 7,02 22,95 1174030013 Cyprus 0,12 0,15 0,23 0,06 0,21 10854599 Latvia 0,10 0,12 0,19 0,05 0,18 9044766 Lithuania 0,18 0,21 0,34 0,09 0,31 15783115 Luxembourg 0,22 0,27 0,43 0,12 0,39 19804092 Hungary 0,79 0,96 1,52 0,42 1,38 70461820 Malta 0,04 0,05 0,08 0,02 0,08 3908867 Netherlands 4,44 5,40 0,00 –4,05 0,00 1,35 69036330 Austria 2,24 2,73 0,00 –2,05 0,00 0,68 34870705 Poland 1,83 2,22 3,52 0,98 3,20 163551630 Portugal 1,30 1,58 2,51 0,70 2,28 116471517 Slovenia 0,26 0,31 0,49 0,14 0,45 22959582 Slovakia 0,33 0,40 0,63 0,18 0,57 29348064 Finland 1,45 1,76 2,79 0,77 2,53 129624747 Sweden 2,71 3,29 0,00 –2,47 0,00 0,82 42082486 United Kingdom 17,72 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,75 27,75 100,00 5115150953 The calculations are made to 15 decimal places. 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 Total own resources Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) = (4) + (5) + (6) + (7) + (8) (10) Belgium 15675000 42675000 1200675000 1259025000 371009090 2066665399 12396158 248903663 3957999310 3,86 Czech Republic 5475000 11550000 107925000 124950000 130192846 581913559 3490402 70084115 910630922 0,89 Denmark 9825000 23025000 204825000 237675000 245658623 1415604344 8491000 170491608 2077920575 2,03 Germany 113475000 249525000 2153025000 2516025000 3044023939 15652002793 93882970 327163174 21633097876 21,11 Estonia 900000 0 17325000 18225000 13307426 59479238 356766 7163521 98531951 0,10 Greece 8700000 10800000 148275000 167775000 276501911 1235860619 7412870 148843753 1836394153 1,79 Spain 22875000 25650000 760725000 809250000 1313797064 5872183844 35222206 707230145 8737683259 8,53 France 84000000 186150000 881475000 1151625000 2458793967 11765169687 70569184 1416965627 16863123465 16,46 Ireland 450000 6600000 107550000 114600000 197791248 884053257 5302678 106473014 1308220197 1,28 Italy 56400000 62700000 1084200000 1203300000 1811071404 9748057440 58470254 1174030013 13994929111 13,66 Cyprus 825000 1800000 16875000 19500000 20164214 90126531 540592 10854599 141185936 0,14 Latvia 600000 1200000 11175000 12975000 14827349 75099355 450456 9044766 112396926 0,11 Lithuania 1875000 4050000 37500000 43425000 26054036 131048367 786046 15783115 217096564 0,21 Luxembourg 150000 0 13125000 13275000 36789380 164434833 986304 19804092 235289609 0,23 Hungary 8400000 17700000 165225000 191325000 130894494 585049666 3509212 70461820 981240192 0,96 Malta 525000 1125000 10725000 12375000 7261368 32455611 194674 3908867 56195520 0,05 Netherlands 172350000 45900000 1110450000 1328700000 709063974 3302807033 19810712 69036330 5429418049 5,30 Austria 5100000 18900000 160875000 184875000 348021621 1668269572 10006522 34870705 2246043420 2,19 Poland 9375000 19875000 185550000 214800000 303824226 1357981196 8145368 163551630 2048302420 2,00 Portugal 12600000 2550000 86025000 101175000 216365122 967071561 5800634 116471517 1406883834 1,37 Slovenia 1575000 3300000 30600000 35475000 42651223 190635093 1143456 22959582 292864354 0,29 Slovakia 2625000 5550000 51975000 60150000 49397043 243679131 1461622 29348064 384035860 0,37 Finland 1950000 4950000 76125000 83025000 209193032 1076283800 6455706 129624747 1504582285 1,47 Sweden 9900000 12225000 279300000 301425000 388695215 2013292575 12076020 42082486 2757571296 2,69 United Kingdom 273825000 35775000 1848375000 2157975000 2948144114 13177106809 79038188 –5115150953 13247113158 12,93 Total 819450000 793575000 10749900000 12362925000 15313493929 74356331313 446000000 0 102478750242 100,00

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Chapter Heading Budget 2005 Amending budget No. 4 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) 819450000 819450000 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) 793575000 793575000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(B) OF DECISION 2000/597/EC, EURATOM 10749900000 10749900000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2000/597/EC, EURATOM 15313493929 15313493929 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(D) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 77539038876 –2736707563 74802331313 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 105215457805 –2736707563 102478750242 Title Chapter Article Item Heading Budget 2005 Amending budget No. 4 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 77093038876 –2736707563 74356331313 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 223000000 223000000 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 223000000 223000000 Article 1 4 0 — Subtotal 77539038876 –2736707563 74802331313 Chapter 1 4 — Total 77539038876 –2736707563 74802331313 Budget 2005 Amending budget No. 4 New amount 77093038876 –2736707563 74356331313 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 0,7025 %. Member State Budget 2005 Amending budget No. 4 New amount Belgium 2142729652 –76064253 2066665399 Czech Republic 603331065 –21417506 581913559 Denmark 1467706095 –52101751 1415604344 Germany 16228079554 –576076761 15652002793 Estonia 61668390 –2189152 59479238 Greece 1281346848 –45486229 1235860619 Spain 6088311371 –216127527 5872183844 France 12198190363 –433020676 11765169687 Ireland 916591108 –32537851 884053257 Italy 10106837682 –358780242 9748057440 Cyprus 93443666 –3317135 90126531 Latvia 77863409 –2764054 75099355 Lithuania 135871642 –4823275 131048367 Luxembourg 170486907 –6052074 164434833 Hungary 606582598 –21532932 585049666 Malta 33650150 –1194539 32455611 Netherlands 3424367858 –121560825 3302807033 Austria 1729670745 –61401173 1668269572 Poland 1407962111 –49980915 1357981196 Portugal 1002664926 –35593365 967071561 Slovenia 197651476 –7016383 190635093 Slovakia 252647816 –8968685 243679131 Finland 1115896755 –39612955 1076283800 Sweden 2087392425 –74099850 2013292575 United Kingdom 13662094264 –484987455 13177106809 Item 1 4 0 0 — Total 77093038876 –2736707563 74356331313 Title Chapter Heading Budget 2005 Amending budget No. 4 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 2736707563 2736707563 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. p.m. 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. p.m. 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 p.m. 2736707563 2736707563 Title Chapter Article Item Heading Budget 2005 Amending budget No. 4 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 2736707563 2736707563 Article 3 0 0 — Subtotal p.m. 2736707563 2736707563 3 0 1 Surplus own resources resulting from a transfer from the EAGGF Guarantee Section chapters p.m. p.m. Article 3 0 1 — Subtotal p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Article 3 0 2 — Subtotal p.m. p.m. Chapter 3 0 — Total p.m. 2736707563 2736707563 Budget 2005 Amending budget No. 4 New amount p.m. 2736707563 2736707563 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 Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1). Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 7 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), and in particular Article 15 thereof. Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue 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 34 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. A deficit is entered in Item 27 02 01 of the statement of expenditure of Section III Commission.

Versions

1. 2005-09-07