Address https://gelex.eu/eli/EU/act/oj/L/2006/5@2005-12-13/en

Contents

1. Preamble
2. Sole article
3. A. FINANCING OF THE GENERAL BUDGET

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

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

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

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

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

DECLARES:

Sole article

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

Done at Strasbourg, 13 December 2005. The President J. Borrell Fontelles

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 48464850000 43993285000 +10,16 2. Structural operations 32396027704 34522302882 –6,16 3. Internal policies 8016662269 7510377641 +6,74 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 105684048940 101806602380 +3,81 Description Budget 2005 Budget 2004 Change (%) Miscellaneous revenue (Titles 4 to 9) 1585916305 1116573265 +42,03 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) 525961402 223160000 +135,69 Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 2451315772 p.m. Total revenue for Titles 3 to 9 7299901042 6809576971 +7,20 Net amount of customs duties, agricultural duties and sugar levies (Chapters 1 0, 1 1 and 1 2) 13944000000 12406875000 +12,39 VAT own resources at the uniform rate (tables 1 and 2, Chapter 1 3) 15556051275 13579913763 +14,55 Remainder to be financed by the additional resource (GNI own resources, tables 3 and 4, Chapter 1 4) 68884096623 69010236646 –0,18 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2000/597/EC, Euratom 98384147898 94997025409 +3,57 Total revenue 105684048940 101806602380 +3,81 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 1254705000 2999949000 50 1499974500 1254705000 Czech Republic 560815000 916397000 50 458198500 458198500 Czech Republic Denmark 792702000 2022089000 50 1011044500 792702000 Germany 9540668000 22180375000 50 11090187500 9540668000 Estonia 51716000 89699000 50 44849500 44849500 Estonia Greece 1011895000 1769605000 50 884802500 884802500 Greece Spain 5112185000 8433060000 50 4216530000 4216530000 Spain France 8088935000 16934865000 50 8467432500 8088935000 Ireland 732980000 1320647000 50 660323500 660323500 Ireland Italy 6065590000 13876282000 50 6938141000 6065590000 Cyprus 102605000 128291000 50 64145500 64145500 Cyprus Latvia 52031000 117078000 50 58539000 52031000 Lithuania 122072000 191345000 50 95672500 95672500 Lithuania Luxembourg 162296000 241530000 50 120765000 120765000 Luxembourg Hungary 373191000 840930000 50 420465000 373191000 Malta 34775000 44002000 50 22001000 22001000 Malta Netherlands 2307490000 4727070000 50 2363535000 2307490000 Austria 1046035000 2390495000 50 1195247500 1046035000 Poland 1248087000 2254154000 50 1127077000 1127077000 Poland Portugal 907620000 1370760000 50 685380000 685380000 Portugal Slovenia 150320000 273908000 50 136954000 136954000 Slovenia Slovakia 154290000 365439000 50 182719500 154290000 Finland 672680000 1551535000 50 775767500 672680000 Sweden 1234471000 2983416000 50 1491708000 1234471000 United Kingdom 9055542000 17664045000 50 8832022500 8832022500 United Kingdom Total 50835696000 105686966000 52843483000 48931509500 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 = 9540668000 / (48931509500 – 8832022500) × 1/4 × 5185683679 = 308450868 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 = [5185683679 – (308450868 + 74601411 + 33818429 + 39910586)] / [48931509500 – (8832022500 + 9540668000 + 2307490000 + 1046035000 + 1234471000)] Frozen rate = 0,182085195550907 % Uniform rate 0,5 % – 0,182085195550907 % = 0,317914804449093 % 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 1254705000 0,50 0,317914804 398889295 Czech Republic 458198500 0,50 0,317914804 145668087 Denmark 792702000 0,50 0,317914804 252011701 Germany 9540668000 0,50 0,317914804 3033119602 Estonia 44849500 0,50 0,317914804 14258320 Greece 884802500 0,50 0,317914804 281291814 Spain 4216530000 0,50 0,317914804 1340497310 France 8088935000 0,50 0,317914804 2571592189 Ireland 660323500 0,50 0,317914804 209926616 Italy 6065590000 0,50 0,317914804 1928340859 Cyprus 64145500 0,50 0,317914804 20392804 Latvia 52031000 0,50 0,317914804 16541425 Lithuania 95672500 0,50 0,317914804 30415704 Luxembourg 120765000 0,50 0,317914804 38392981 Hungary 373191000 0,50 0,317914804 118642944 Malta 22001000 0,50 0,317914804 6994444 Netherlands 2307490000 0,50 0,317914804 733585232 Austria 1046035000 0,50 0,317914804 332550012 Poland 1127077000 0,50 0,317914804 358314464 Portugal 685380000 0,50 0,317914804 217892449 Slovenia 136954000 0,50 0,317914804 43539704 Slovakia 154290000 0,50 0,317914804 49051075 Finland 672680000 0,50 0,317914804 213854931 Sweden 1234471000 0,50 0,317914804 392456607 United Kingdom 8832022500 0,50 0,317914804 2807830706 Total 48931509500 15556051275 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 2999949000 1955291032 Czech Republic 916397000 597284432 Denmark 2022089000 1317946567 Germany 22180375000 14456608535 Estonia 89699000 58463544 Greece 1769605000 1153383870 Spain 8433060000 5496455635 France 16934865000 11037717527 Ireland 1320647000 860764378 Italy 13876282000 9044210334 Cyprus 128291000 83616835 Latvia 117078000 0,6517748 76308485 Lithuania 191345000 124713841 Luxembourg 241530000 157423157 Hungary 840930000 548096947 Malta 44002000 28679393 Netherlands 4727070000 3080984902 Austria 2390495000 1558064299 Poland 2254154000 1469200676 Portugal 1370760000 893426766 Slovenia 273908000 178526320 Slovakia 365439000 238183916 Finland 1551535000 1011251348 Sweden 2983416000 1944515240 United Kingdom 17664045000 11512978644 Total 105686966000 68884096623 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 6329907 6329907 1942631218 1955291032 Czech Republic 1933602 1933602 593417228 597284432 Denmark 4266617 4266617 1309413333 1317946567 Germany 46800697 46800697 14363007141 14456608535 Estonia 189265 189265 58085014 58463544 Greece 3733875 3733875 1145916120 1153383870 Spain 17793797 17793797 5460868041 5496455635 France 35732646 35732646 10966252235 11037717527 Ireland 2786571 2786571 855191236 860764378 Italy 29279021 29279021 8985652292 9044210334 Cyprus 270695 270695 83075445 83616835 Latvia 247035 247035 75814415 76308485 Lithuania 403739 403739 123906363 124713841 Luxembourg 509629 509629 156403899 157423157 Hungary 1774366 1774366 544548215 548096947 Malta 92844 92844 28493705 28679393 Netherlands 9974140 9974140 3061036622 3080984902 Austria 5043956 5043956 1547976387 1558064299 Poland 4756276 4756276 1459688124 1469200676 Portugal 2892310 2892310 887642146 893426766 Slovenia 577947 577947 177370426 178526320 Slovakia 771078 771078 236641760 238183916 Finland 3273746 3273746 1004703856 1011251348 Sweden 6295022 6295022 1931925196 1944515240 United Kingdom 37271219 37271219 11438436206 11512978644 Total 223000000 223000000 68438096623 68884096623 Percentage of 1 % of GNI 0,0021 0,0021 0,6476 0,6518 Description Coefficient (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 17,8653 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 7,9423 3. (1) – (2) 9,9229 4. Total allocated expenditure 92293901043 5. Pre-accession expenditure (PAE) 1716810015 6. PAE-adjusted total allocated expenditure = (4) – (5) 90577091028 7. United Kingdom's correction original amount (3) × (6) × 0,66 5932026743 8. United Kingdom's advantage 725367786 9. Basic compensation for the United Kingdom = (7) – (8) 5206658957 10. Windfall gains deriving from traditional own resources (TOR) 20975278 11. Correction for the United Kingdom = (10) – (11) 5185683679 Description Coefficient (%) Amount 1. United Kingdom's share (in %) of total notional non-capped VAT bases 19,1829 2. United Kingdom's share (in %) of PAE-adjusted total allocated expenditure 8,5584 3. (1) – (2) 10,6245 4. Total allocated expenditure 73627809571 5. Pre-accession expenditure (PAE) 0 6. PAE-adjusted total allocated expenditure = (4) – (5) 73627809571 7. United Kingdom's correction original amount (3) × (6) × 0,66 5162886020 8. United Kingdom's advantage 212371624 9. Basic compensation for the United Kingdom = (7) – (8) 4950514396 10. Windfall gains deriving from traditional own resources (TOR) 54179356 11. Correction for the United Kingdom = (10) – (11) 4896335040 Note: The difference of € 130672532 between the definitive amount of the 2001 UK correction (€ 4896335040, as calculated above) and the previously budgeted amount of the 2001 UK correction (€ 5027007572, entered in the SAB 3/2002) is financed in chapter 3 5 of the PDAB 5/2005. This impact is the so-called direct effect of the UK correction. A supplementary adjustment, to take into account the so-called indirect effect of the UK correction on the uniform rate of call of the VAT-based own resource, is also financed in chapter 3 5 of the PDAB 5/2005. This indirect effect corresponds to € 2620769 for the United Kingdom, so that the total amount entered in chapter 3 5 of the PDAB 5/2005 for the United Kingdom is € 133293301. Member State Percentage share of GNI base Shares without the United Kingdom Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 Column 4 distributed in accordance with column 3 Financing scale Financing scale applied to the correction (1) (2) (3) (4) (5) (6) = (2) + (4) + (5) (7) Belgium 2,84 3,41 5,38 1,48 4,89 253499702 Czech Republic 0,87 1,04 1,64 0,45 1,49 77436772 Denmark 1,91 2,30 3,63 1,00 3,30 170869224 Germany 20,99 25,20 0,00 –18,90 0,00 6,30 326677437 Estonia 0,08 0,10 0,16 0,04 0,15 7579685 Greece 1,67 2,01 3,17 0,87 2,88 149533989 Spain 7,98 9,58 15,13 4,16 13,74 712604846 France 16,02 19,24 30,38 8,36 27,60 1431018736 Ireland 1,25 1,50 2,37 0,65 2,15 111596437 Italy 13,13 15,76 24,89 6,85 22,61 1172564383 Cyprus 0,12 0,15 0,23 0,06 0,21 10840761 Latvia 0,11 0,13 0,21 0,06 0,19 9893248 Lithuania 0,18 0,22 0,34 0,09 0,31 16168908 Luxembourg 0,23 0,27 0,43 0,12 0,39 20409608 Hungary 0,80 0,96 1,51 0,41 1,37 71059709 Malta 0,04 0,05 0,08 0,02 0,07 3718228 Netherlands 4,47 5,37 0,00 –4,03 0,00 1,34 69621326 Austria 2,26 2,72 0,00 –2,04 0,00 0,68 35207736 Poland 2,13 2,56 4,04 1,11 3,67 190479027 Portugal 1,30 1,56 2,46 0,68 2,23 115831053 Slovenia 0,26 0,31 0,49 0,14 0,45 23145592 Slovakia 0,35 0,42 0,66 0,18 0,60 30880084 Finland 1,47 1,76 2,78 0,77 2,53 131106782 Sweden 2,82 3,39 0,00 –2,54 0,00 0,85 43940406 United Kingdom 16,71 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –27,51 27,51 100,00 5185683679 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 Result of the definitive calculation of the financing of the correction for the UK 2001 Total own resources Contribution to financing total (%) (1) (2) (3) (4) = (1) + (2) + (3) (5) (6) (7) (8) (9) (10) = (4) + (5) + (6) + (7) + (8) + (9) (11) Belgium 15847010 44700000 1342900000 1403447010 398889295 1942631218 12659814 253499702 –25912108 3985214931 4,05 Czech Republic 3825140 8600000 134000000 146425140 145668087 593417228 3867204 77436772 0 966814431 0,98 Denmark 23087454 25700000 230400000 279187454 252011701 1309413333 8533234 170869224 –22231358 1997783588 2,03 Germany 169399073 215000000 2302600000 2686999073 3033119602 14363007141 93601394 326677437 43247740 20546652387 20,88 Estonia 683061 0 15200000 15883061 14258320 58085014 378530 7579685 0 96184610 0,1 Greece 10792360 10400000 188100000 209292360 281291814 1145916120 7467750 149533989 –7296005 1786206028 1,82 Spain 55737759 21500000 1008000000 1085237759 1340497310 5460868041 35587594 712604846 –27475803 8607319747 8,75 France 86338882 205300000 960600000 1252238882 2571592189 10966252235 71465292 1431018736 –1102158 16291465176 16,56 Ireland 546449 6400000 133700000 140646449 209926616 855191236 5573142 111596437 –4635083 1318298797 1,34 Italy 86338882 72400000 1271500000 1430238882 1928340859 8985652292 58558042 1172564383 –64555999 13510798459 13,73 Cyprus 2732243 0 35800000 38532243 20392804 83075445 541390 10840761 0 153382643 0,16 Latvia 546449 800000 17600000 18946449 16541425 75814415 494070 9893248 0 121689607 0,12 Lithuania 1775958 1300000 29800000 32875958 30415704 123906363 807478 16168908 0 204174411 0,21 Luxembourg 136612 0 13100000 13236612 38392981 156403899 1019258 20409608 –530540 228931818 0,23 Hungary 4644813 7000000 116900000 128544813 118642944 544548215 3548732 71059709 0 866344413 0,88 Malta 1775958 0 8600000 10375958 6994444 28493705 185688 3718228 0 49768023 0,05 Netherlands 249180571 50100000 1136800000 1436080571 733585232 3061036622 19948280 69621326 –14562204 5305709827 5,39 Austria 5874323 20400000 165600000 191874323 332550012 1547976387 10087912 35207736 5119497 2122815867 2,16 Poland 30601123 40900000 202700000 274201123 358314464 1459688124 9512552 190479027 0 2292195290 2,33 Portugal 29235001 2800000 89500000 121535001 217892449 887642146 5784620 115831053 –5879918 1342805351 1,36 Slovenia 136612 600000 28600000 29336612 43539704 177370426 1155894 23145592 0 274548228 0,28 Slovakia 956285 6900000 42900000 50756285 49051075 236641760 1542156 30880084 0 368871360 0,37 Finland 4371589 4700000 95900000 104971589 213854931 1004703856 6547492 131106782 –4450593 1456734057 1,48 Sweden 12841543 11600000 308900000 333341543 392456607 1931925196 12590044 43940406 –3028769 2711225027 2,76 United Kingdom 321994850 36700000 2151100000 2509794850 2807830706 11438436206 74542438 –5185683679 133293301 11778213822 11,97 Total 1119400000 793800000 12030800000 13944000000 15556051275 68438096623 446000000 0 0 98384147898 100,00 Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 1 0 AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 819400000 300000000 1119400000 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) 793800000 793800000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(b) OF DECISION 2000/597/EC, EURATOM 12030800000 12030800000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2000/597/EC, EURATOM 15556051275 15556051275 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 72752531565 –3868434942 68884096623 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 Title 1 — Total 101952582840 –3568434942 98384147898 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 1 0AGRICULTURAL DUTIES ESTABLISHED BY THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES IN RESPECT OF TRADE WITH NON-MEMBER COUNTRIES UNDER THE COMMON AGRICULTURAL POLICY (ARTICLE 2(1)(a) OF DECISION 2000/597/EC, EURATOM) 1 0 0Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 1 0 0 0 Agricultural duties established by the institutions of the European Communities in respect of trade with non-member countries under the common agricultural policy (Article 2(1)(a) of Decision 2000/597/EC, Euratom) 819400000 300000000 1119400000 Article 1 0 0 — Subtotal 819400000 300000000 1119400000 Chapter 1 0 — Total 819400000 300000000 1119400000 Budget 2005 Amending budget No. 8 New amount 819400000 300000000 1119400000 Remarks Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(a) thereof. Agricultural duties are levied on imports from non-member countries of agricultural products subject to legislation, the purpose of which is to offset differences between the world prices and the price levels agreed on for the Community. Forecasts from 2003 onwards are net figures (without collection costs). Member State Budget 2005 Amending budget No.8 New amount Belgium 11600000 4247010 15847010 Czech Republic 2800000 1025140 3825140 Denmark 16900000 6187454 23087454 Germany 124000000 45399073 169399073 Estonia 500000 183061 683061 Greece 7900000 2892360 10792360 Spain 40800000 14937759 55737759 France 63200000 23138882 86338882 Ireland 400000 146449 546449 Italy 63200000 23138882 86338882 Cyprus 2000000 732243 2732243 Latvia 400000 146449 546449 Lithuania 1300000 475958 1775958 Luxembourg 100000 36612 136612 Hungary 3400000 1244813 4644813 Malta 1300000 475958 1775958 Netherlands 182400000 66780571 249180571 Austria 4300000 1574323 5874323 Poland 22400000 8201123 30601123 Portugal 21400000 7835001 29235001 Slovenia 100000 36612 136612 Slovakia 700000 256285 956285 Finland 3200000 1171589 4371589 Sweden 9400000 3441543 12841543 United Kingdom 235700000 86294850 321994850 Item 1 0 0 0 — Total 819400000 300000000 1119400000 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 1 4OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(d) AND ARTICLE 6 OF DECISION 2000/597/EC, EURATOM 1 4 0Own 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 72306531565 –3868434942 68438096623 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 72752531565 –3868434942 68884096623 Chapter 1 4 — Total 72752531565 –3868434942 68884096623 Budget 2005 Amending budget No. 8 New amount 72306531565 –3868434942 68438096623 Remarks Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the Communities’ own resources (OJ L 253, 7.10.2000, p. 42), and in particular Article 2(1)(d) thereof. The rate, excluding the loan guarantee reserve and the emergency aid reserve, to be applied to the Member States’ gross national income for this financial year is 0,6476 %. Member State Budget 2005 Amending budget No.8 New amount Belgium 2052437639 –109806421 1942631218 Czech Republic 626959890 –33542662 593417228 Denmark 1383427377 –74014044 1309413333 Germany 15174870143 –811863002 14363007141 Estonia 61368245 –3283231 58085014 Greece 1210688552 –64772432 1145916120 Spain 5769541336 –308673295 5460868041 France 11586115080 –619862845 10966252235 Ireland 903530565 –48339329 855191236 Italy 9493562550 –507910258 8985652292 Cyprus 87771250 –4695805 83075445 Latvia 80099793 –4285378 75814415 Lithuania 130910119 –7003756 123906363 Luxembourg 165244564 –8840665 156403899 Hungary 575328576 –30780361 544548215 Malta 30104300 –1610595 28493705 Netherlands 3234060444 –173023822 3061036622 Austria 1635475108 –87498721 1547976387 Poland 1542196389 –82508265 1459688124 Portugal 937815749 –50173603 887642146 Slovenia 187396216 –10025790 177370426 Slovakia 250017837 –13376077 236641760 Finland 1061494324 –56790468 1004703856 Sweden 2041126464 –109201268 1931925196 United Kingdom 12084989055 –646552849 11438436206 Item 1 4 0 0 — Total 72306531565 –3868434942 68438096623 Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3262668965 3262668965 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. 400012558 400012558 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. 2051303214 2051303214 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 3262668965 2451315772 5713984737 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 3 1BALANCES AND ADJUSTMENT OF BALANCES ON VAT AND FINANCIAL CONTRIBUTIONS FROM PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4) TO (6) AND (9) OF REGULATION (EC, EURATOM) No 1150/2000 3 1 0Application for 1989 and subsequent financial years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1989 and subsequent years of Article 10(4), (5), (6) and (9) of Regulation (EC, Euratom) No 1150/2000 p.m. 400012558 400012558 Article 3 1 0 — Subtotal p.m. 400012558 400012558 Chapter 3 1 — Total p.m. 400012558 400012558 Budget 2005 Amending budget No. 8 New amount p.m. 400012558 400012558 Remarks Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(4), (5), (6) and (9) thereof, as last amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1). Member State Budget 2005 Amending budget No. 8 New amount Belgium p.m. 23921370 23921370 Czech Republic p.m. 2388058 2388058 Denmark p.m. 1422690 1422690 Germany p.m. –144808762 –144808762 Estonia p.m. 648906 648906 Greece p.m. 4782270 4782270 Spain p.m. 276149526 276149526 France p.m. 83894151 83894151 Ireland p.m. 19793222 19793222 Italy p.m. 75452340 75452340 Cyprus p.m. –30155 –30155 Latvia p.m. 469857 469857 Lithuania p.m. –591918 –591918 Luxembourg p.m. –668442 –668442 Hungary p.m. –9399469 –9399469 Malta p.m. –233867 –233867 Netherlands p.m. 24369115 24369115 Austria p.m. –6270054 –6270054 Poland p.m. 2002510 2002510 Portugal p.m. 65792863 65792863 Slovenia p.m. 358390 358390 Slovakia p.m. –3509596 –3509596 Finland p.m. 274339 274339 Sweden p.m. –44540078 –44540078 United Kingdom p.m. 28345292 28345292 Item 3 1 0 3 — Total p.m. 400012558 400012558 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 3 2BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(7) TO (9) OF REGULATION (EC, EURATOM) No 1150/2000 3 2 0Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(7) to (9) of Regulation (EC, Euratom) No 1150/2000 p.m. 2051303214 2051303214 Article 3 2 0 — Subtotal p.m. 2051303214 2051303214 Chapter 3 2 — Total p.m. 2051303214 2051303214 Budget 2005 Amending budget No. 8 New amount p.m. 2051303214 2051303214 Remarks Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), and in particular Article 10(7), (8) and (9) thereof, as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1). Member State Budget 2005 Amending budget No. 8 New amount Belgium p.m. 53532433 53532433 Czech Republic p.m. 11116828 11116828 Denmark p.m. –20499980 –20499980 Germany p.m. –238851901 –238851901 Estonia p.m. 3020772 3020772 Greece p.m. 25320481 25320481 Spain p.m. 603226828 603226828 France p.m. 442609402 442609402 Ireland p.m. 66587800 66587800 Italy p.m. 88842148 88842148 Cyprus p.m. –140377 –140377 Latvia p.m. 5841756 5841756 Lithuania p.m. 2710666 2710666 Luxembourg p.m. –3111715 –3111715 Hungary p.m. –1852157 –1852157 Malta p.m. –1088693 –1088693 Netherlands p.m. 582399268 582399268 Austria p.m. 37746577 37746577 Poland p.m. 16268096 16268096 Portugal p.m. 135846811 135846811 Slovenia p.m. 1668371 1668371 Slovakia p.m. 2595407 2595407 Finland p.m. 4635321 4635321 Sweden p.m. 31934284 31934284 United Kingdom p.m. 200944788 200944788 Item 3 2 0 3 — Total p.m. 2051303214 2051303214 Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 6 0 CONTRIBUTIONS TO COMMUNITY PROGRAMMES p.m. p.m. 6 1 REPAYMENT OF MISCELLANEOUS EXPENDITURE p.m. 360000000 360000000 6 2 REVENUE FROM SERVICES RENDERED AGAINST PAYMENT p.m. p.m. 6 3 CONTRIBUTIONS UNDER SPECIFIC AGREEMENTS p.m. p.m. 6 5 FINANCIAL CORRECTIONS p.m. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS p.m. p.m. Title 6 — Total p.m. 360000000 360000000 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 6 1REPAYMENT OF MISCELLANEOUS EXPENDITURE 6 1 1Repayment of expenditure incurred on behalf of one or more Member States 6 1 1 2 Contributions to administrative expenditure pursuant to the Decision of the representatives of the Governments of the Member States, meeting within the Council, of 27 February 2002 on the financial consequences of the expiry of the ECSC Treaty — Assigned revenue — — 6 1 1 3 Revenue from the investments provided for in Article 4 of Council Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel — Assigned revenue p.m. p.m. 6 1 1 4 Revenue accruing from amounts recovered under the research programme of the Research Fund for Coal and Steel p.m. p.m. Article 6 1 1 — Subtotal p.m. p.m. 6 1 2 Repayment of expenditure incurred specifically as a result of work undertaken on request and against payment — Assigned revenue p.m. p.m. Article 6 1 2 — Subtotal p.m. p.m. 6 1 3 Sums recovered in accordance with Article 8 of Regulation (EC) No 1258/1999 p.m. p.m. Article 6 1 3 — Subtotal p.m. p.m. 6 1 4Repayment of Community support to commercially successful projects and activities 6 1 4 0 Repayment of Community support to commercially successful projects and activities in the field of new energy technology — Assigned revenue p.m. p.m. 6 1 4 1 Repayment of Community support to commercially successful data-processing projects p.m. p.m. 6 1 4 2 Repayment of Community support to commercially successful agroindustrial demonstration projects — Assigned revenue — — 6 1 4 3 Repayment of Community support to European risk capital activities in support of small and medium-sized enterprises — Assigned revenue p.m. p.m. Article 6 1 4 — Subtotal p.m. p.m. 6 1 5Repayment of unused Community aid 6 1 5 0 Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund p.m. 334000000 334000000 6 1 5 1 Repayment of unused subsidies for balancing budgets — Assigned revenue p.m. p.m. 6 1 5 2 Repayment of unused interest subsidies — Assigned revenue p.m. p.m. 6 1 5 3 Repayment of unused sums paid under contracts concluded by the institution — Assigned revenue p.m. p.m. 6 1 5 7 Repayments of payments on account under the Structural Funds and the Cohesion Fund p.m. 26000000 26000000 6 1 5 8 Repayment of miscellaneous unused Community aid — Assigned revenue p.m. p.m. 6 1 5 9 Repayment by recipients of Community aid of advances which have not been reused — — Article 6 1 5 — Subtotal p.m. 360000000 360000000 6 1 6 Repayment of expenditure incurred on behalf of the International Atomic Energy Agency — Assigned revenue p.m. p.m. Article 6 1 6 — Subtotal p.m. p.m. 6 1 7Repayment of amounts paid in connection with Community aid to non-member countries 6 1 7 0 Repayments within the framework of cooperation with South Africa — Assigned revenue p.m. p.m. Article 6 1 7 — Subtotal p.m. p.m. 6 1 8Repayment of amounts paid in connection with food aid 6 1 8 0 Repayments by tenderers or recipients of overpayments made in connection with food aid — Assigned revenue p.m. p.m. 6 1 8 1 Repayment of additional costs caused by the recipients of food aid — Assigned revenue p.m. p.m. Article 6 1 8 — Subtotal p.m. p.m. 6 1 9Repayment of other expenditure incurred on behalf of outside bodies 6 1 9 1 Repayment of other expenditure incurred on behalf of outside bodies under Council Decision 94/179/Euratom — Assigned revenue p.m. p.m. Article 6 1 9 — Subtotal p.m. p.m. Chapter 6 1 — Total p.m. 360000000 360000000 Budget 2005 Amending budget No. 8 New amount p.m. 334000000 334000000 Remarks Repayment of unused aid from the European Social Fund, the European Regional Development Fund and the European Agricultural Guidance and Guarantee Fund. In accordance with Article 18 of the Financial Regulation, from 2003 this revenue may be used to provide additional appropriations on the lines which bore the initial expenditure giving rise to the corresponding revenue. Budget 2005 Amending budget No. 8 New amount p.m. 26000000 26000000 Remarks Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), and in particular Article 39(3) thereof. Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62), and in particular Article 1(4) thereof. Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds (OJ L 64, 6.3.2001, p. 13). This item is intended to record the repayment of payments on account under the Structural Funds (Guidance Section of the European Agricultural Guidance and Guarantee Fund, Financial Instrument for Fisheries Guidance, European Regional Development Fund and European Social Fund) and the Cohesion Fund. The amounts booked to this item will, in accordance with Articles 18 and 157 of the Financial Regulation, be used to provide additional appropriations on the corresponding headings of Titles 04, 05, 11 and 13 of the statement of expenditure in Section III Commission if they are required in order not to reduce the contribution of the Structural Funds and the Cohesion Fund to the operation concerned. Title Chapter Heading Budget 2005 Amending budget No. 8 New amount 7 0 INTEREST ON LATE PAYMENTS 18000000 44000000 62000000 7 1 FINES 192880830 63119170 256000000 7 2 INTEREST ON DEPOSITS AND FINES p.m. p.m. Title 7 — Total 210880830 107119170 318000000 Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 7 0INTEREST ON LATE PAYMENTS 7 0 0Interest on late payments 7 0 0 0 Interest due on late payments into the accounts held with the treasuries of the Member States 3000000 20000000 23000000 7 0 0 1 Other interest on late payments 10000000 –7000000 3000000 Article 7 0 0 — Subtotal 13000000 13000000 26000000 7 0 1 Interest on late payments and other interest on fines 5000000 31000000 36000000 Article 7 0 1 — Subtotal 5000000 31000000 36000000 Chapter 7 0 — Total 18000000 44000000 62000000 Budget 2005 Amending budget No. 8 New amount 3000000 20000000 23000000 Remarks Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ L 130, 31.5.2000, p. 1), as last amended by Council Regulation (EC, Euratom) No 2028/2004 of 16 November 2004 (OJ L 352, 27.11.2004, p. 1). Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 71(4) thereof. Council p.m. Commission 23000000 Total 23000000 Budget 2005 Amending budget No. 8 New amount 10000000 –7000000 3000000 Remarks Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

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

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

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

Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11), and in particular Article 24 thereof. Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof. Commission Regulation (EEC) No 1865/90 of 2 July 1990 concerning interest on account of late payment to be charged in the event of late repayment of assistance from the Structural Funds (OJ L 170, 3.7.1990, p. 35). Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 71(4) thereof. Budget 2005 Amending budget No. 8 New amount 5000000 31000000 36000000 Remarks New article This article is intended to record interest on late payments and other interest on fines. Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 71(4) thereof. Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1), and in particular Article 86 thereof. Title Chapter Article Item Heading Budget 2005 Amending budget No. 8 New amount 7 1FINES 7 1 0 Fines, periodic penalty payments and other penalties 192880830 43119170 236000000 Article 7 1 0 — Subtotal 192880830 43119170 236000000 7 1 1 Collection of fines imposed for fraud and irregularities which are damaging to the Community's financial interests p.m. p.m. Article 7 1 1 — Subtotal p.m. p.m. 7 1 2 Penalty payments and lump sums imposed on a Member State for not complying with a judgment of the Court of Justice on its failure to fulfil an obligation under the Treaty p.m. 20000000 20000000 Article 7 1 2 — Subtotal p.m. 20000000 20000000 Chapter 7 1 — Total 192880830 63119170 256000000 Budget 2005 Amending budget No. 8 New amount 192880830 43119170 236000000 Remarks Council Regulation No 11 of 27 June 1960 concerning the abolition of discrimination in transport rates and conditions, in implementation of Article 79(3) of the Treaty establishing the European Economic Community (OJ 52, 16.8.1960, p. 1121/60), as amended by Regulation (EEC) No 3626/84 (OJ L 335, 22.12.1984, p. 4), and in particular Articles 17 and 18 thereof. Council Regulation No 17 of 6 February 1962, first Regulation implementing Articles 81 (former Article 85) and 82 (former Article 86) of the Treaty (OJ 13, 21.2.1962, p. 204/62), as supplemented and amended by Regulations:

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

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

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

and in particular Articles 15 and 16 thereof; Regulation No 17/62 was last amended by Regulation (EC) No 1216/1999 (OJ L 148, 15.6.1999, p. 5). Council Regulation (EEC) No 1017/68 of 19 July 1968 applying rules of competition to transport by rail, road and inland waterway (OJ L 175, 23.7.1968, p. 1), and in particular Articles 22 and 23 thereof. Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings (OJ L 395, 30.12.1989, p. 1; corrigendum: OJ L 257, 21.9.1990, p. 13), and in particular Articles 14 and 15 thereof. Budget 2005 Amending budget No. 8 New amount p.m. 20000000 20000000 Remarks Treaty establishing the European Community, and in particular Article 228(2) (former Article 171(2)) thereof, introduced by the Maastricht Treaty on European Union (Article G(51)). Title Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 01 ECONOMIC AND FINANCIAL AFFAIRS 452732509 462854009 452732509 462854009 02 ENTERPRISE 393303419 399288419 393303419 399288419 03 COMPETITION 88839252 88839252 88839252 88839252 04 EMPLOYMENT AND SOCIAL AFFAIRS 11577354556 9058458825 –2000000 525789520 11575354556 9584248345 05 AGRICULTURE AND RURAL DEVELOPMENT 53722123633 52484803811 –616200000 –17387923 53105923633 52467415888 06 ENERGY AND TRANSPORT 1413397334 1346158134 1413397334 1346158134 07 ENVIRONMENT 322320776 319290776 322320776 319290776 08 RESEARCH 3299731056 2525607306 3299731056 2525607306 09 INFORMATION SOCIETY 1335651319 1181111319 1335651319 1181111319 10 DIRECT RESEARCH 366422464 348310914 366422464 348310914 11 FISHERIES 1029744589 927155514 –842500 1029744589 926313014 12 INTERNAL MARKET 73349263 72749263 73349263 72749263 13 REGIONAL POLICY 27202255655 21009746365 –1122559097 27202255655 19887187268 14 TAXATION AND CUSTOMS UNION 119785688 114301688 119785688 114301688 15 EDUCATION AND CULTURE 941251284 869019404 941251284 869019404 16 PRESS AND COMMUNICATION 185012786 176001686 185012786 176001686 17 HEALTH AND CONSUMER PROTECTION 513511715 516164510 –35000000 –35000000 478511715 481164510 18 AREA OF FREEDOM, SECURITY AND JUSTICE 578452580 566255804 578452580 566255804 19 EXTERNAL RELATIONS 3076836673 3281150276 3076836673 3281150276 20 TRADE 76234391 77254391 76234391 77254391 21 DEVELOPMENT AND RELATIONS WITH AFRICAN, CARIBBEAN AND PACIFIC (ACP) STATES 1235215936 1315772436 1235215936 1315772436 22 ENLARGEMENT 1853819158 2681549158 1853819158 2681549158 23 HUMANITARIAN AID 513098157 515460657 513098157 515460657 24 FIGHT AGAINST FRAUD 61395038 58235038 61395038 58235038 25 COMMISSION'S POLICY COORDINATION AND LEGAL ADVICE 209126692 207311692 209126692 207311692 26 COMMISSION'S ADMINISTRATION 647663022 647663022 647663022 647663022 27 BUDGET 1385620356 1385620356 1385620356 1385620356 28 AUDIT 10602470 10602470 10602470 10602470 29 STATISTICS 131296575 126078575 131296575 126078575 30 PENSIONS 899771000 899771000 899771000 899771000 31 RESERVES 557192789 325722789 557192789 325722789 Expenditure D — Total 114273112135 103998308859 –653200000 –650000000 113619912135 103348308859 Overall objectives The Employment and social affairs policy area covers activities which contribute to the development of a modern, innovative and sustainable European social model with more and better jobs in an inclusive society based on equal opportunities. Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 04 01 ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA 107853180 107853180 –2000000 –2000000 105853180 105853180 04 02 EMPLOYMENT AND EUROPEAN SOCIAL FUND 11334743376 8815117645 527789520 11334743376 9342907165 04 03 WORK ORGANISATIONS AND WORKING CONDITIONS 74920000 72900000 74920000 72900000 04 04 PROMOTING AN INCLUSIVE SOCIETY 47738000 50488000 47738000 50488000 04 05 EQUAL OPPORTUNITIES FOR WOMEN AND MEN 12100000 12100000 12100000 12100000 04 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — p.m. — p.m. 04 50 PERFORMANCE FACILITY FOR EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA p.m. p.m. p.m. p.m. Title 04 — Total 11577354556 9058458825 –2000000 525789520 11575354556 9584248345 Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 04 01ADMINISTRATIVE EXPENDITURE OF EMPLOYMENT AND SOCIAL AFFAIRS POLICY AREA 04 01 01 Expenditure related to staff in active employment of Employment and Social Affairs policy area 5 55905172 55905172 Article 04 01 01 — Subtotal 55905172 55905172 04 01 02External staff and other management expenditure in support of Employment and Social Affairs policy area 04 01 02 01 External staff 5 9035033 9035033 04 01 02 11 Other management expenditure 5 7778033 7778033 Article 04 01 02 — Subtotal 16813066 16813066 04 01 03 Buildings and related expenditure of Employment and Social Affairs policy area 5 15319942 15319942 Article 04 01 03 — Subtotal 15319942 15319942 04 01 04Support expenditure for operations of Employment and Social Affairs policy area 04 01 04 01 European Social Fund (ESF) and non-operational technical assistance — Expenditure on administrative management 2.1 13225000 –2000000 11225000 04 01 04 02 Industrial relations and social dialogue — Expenditure on administrative management 3 750000 750000 04 01 04 04 EURES (European employment services) — Expenditure on administrative management 3 500000 500000 04 01 04 05 Community measures to achieve equality between men and women — Expenditure on administrative management 3 400000 400000 04 01 04 06 Analysis of and studies on the social situation, demographics and the family — Expenditure on administrative management 3 400000 400000 04 01 04 07 Actions combating and preventing social exclusion — Expenditure on administrative management 3 600000 600000 04 01 04 08 Free movement of workers, coordination of social security systems and measures for migrants, including migrants from third countries — Expenditure on administrative management 3 640000 640000 04 01 04 09 Health protection, hygiene and safety at work, including a subsidy for the European Trade Union Technical Bureau for Health and Safety — Expenditure on administrative management 3 100000 100000 04 01 04 10 Labour market — Expenditure on administrative management 3 2000000 2000000 04 01 04 12 Measures combating and preventing discrimination — Expenditure on administrative management 3 1200000 1200000 04 01 04 13 European year of people with disabilities — Expenditure on administrative management 3 — — Article 04 01 04 — Subtotal 19815000 –2000000 17815000 Chapter 04 01 — Total 107853180 –2000000 105853180 Appropriations 2005 Amending budget No. 8 New amount 13225000 –2000000 11225000 Remarks This appropriation is intended to cover the ESF-funded technical assistance measures provided for in Article 23 of Council Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for the implementation of the ESF by the Commission. This appropriation may, in particular, be used to cover:

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

information and publishing expenditure,

expenditure on information technology and telecommunications,

contracts for the provision of services,

expenditure on temporary support staff (contractual agents, national and individual experts, auxiliaries, agency staff), up to the sum of EUR 4700000.

Legal basis Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 04 02EMPLOYMENT AND EUROPEAN SOCIAL FUND 04 02 01 European Social Fund (ESF) — Objective 1 2.1 6330986284 4274382477 400228264 6330986284 4674610741 Article 04 02 01 — Subtotal 6330986284 4274382477 400228264 6330986284 4674610741 04 02 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 19500000 38798654 19500000 38798654 Article 04 02 02 — Subtotal 19500000 38798654 19500000 38798654 04 02 03 Completion of earlier programmes 2.1 p.m. 77894000 p.m. 77894000 Article 04 02 03 — Subtotal p.m. 77894000 p.m. 77894000 04 02 04 European Social Fund (ESF) — Objective 2 2.1 398600121 446315020 –20000000 398600121 426315020 Article 04 02 04 — Subtotal 398600121 446315020 –20000000 398600121 426315020 04 02 05 Completion of earlier programmes 2.1 p.m. 40497000 p.m. 40497000 Article 04 02 05 — Subtotal p.m. 40497000 p.m. 40497000 04 02 06 European Social Fund (ESF) — Objective 3 2.1 3911064342 3452614538 127385462 3911064342 3580000000 Article 04 02 06 — Subtotal 3911064342 3452614538 127385462 3911064342 3580000000 04 02 07 Completion of earlier programmes 2.1 p.m. 52515000 p.m. 52515000 Article 04 02 07 — Subtotal p.m. 52515000 p.m. 52515000 04 02 08 EQUAL 2.1 615029882 330110956 20000000 615029882 350110956 Article 04 02 08 — Subtotal 615029882 330110956 20000000 615029882 350110956 04 02 09 Completion of earlier programmes 2.1 p.m. 36690000 p.m. 36690000 Article 04 02 09 — Subtotal p.m. 36690000 p.m. 36690000 04 02 10 European Social Fund (ESF) — Operational technical assistance and innovative measures 2.1 28562747 36000000 28562747 36000000 Article 04 02 10 — Subtotal 28562747 36000000 28562747 36000000 04 02 11 Completion of earlier programmes 2.1 p.m. 900000 175794 p.m. 1075794 Article 04 02 11 — Subtotal p.m. 900000 175794 p.m. 1075794 04 02 12 EURES (European Employment Services) 3 17000000 14400000 17000000 14400000 Article 04 02 12 — Subtotal 17000000 14400000 17000000 14400000 04 02 13 Projects for innovative approaches in the Member States' labour markets 3 — p.m. — p.m. Article 04 02 13 — Subtotal — p.m. — p.m. 04 02 15 Labour market 3 14000000 14000000 14000000 14000000 Article 04 02 15 — Subtotal 14000000 14000000 14000000 14000000 04 02 16 Preparatory measures for a local commitment for employment 3 — p.m. — p.m. Article 04 02 16 — Subtotal — p.m. — p.m. Chapter 04 02 — Total 11334743376 8815117645 527789520 11334743376 9342907165 Remarks Article 39 of Council Regulation (EC) No 1260/1999 of provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1) in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced. Regulation (EC) No 1260/1999 lays down the conditions for the repayment of payments on account which does not have the effect of reducing the contribution from the Structural Funds to the operation concerned. Any revenue arising from the repayment of payments on account entered in Item 6 1 5 7 of the statement of revenue will be used to provide additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002. The special programme for peace and reconciliation is continued, in accordance with the abovementioned decisions of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure. Measures to combat fraud are funded under Article 24 02 01. Legal basis Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof. Conclusions of the Berlin European Council of 24 and 25 March 1999. Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 6330986284 4274382477 400228264 6330986284 4674610741 Remarks This appropriation is intended to cover ESF Objective 1 measures for commitments relating to the programming period 2000 to 2006. Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women. Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women. Legal basis Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 398600121 446315020 –20000000 398600121 426315020 Remarks This appropriation is intended to cover ESF Objective 2 measures for commitments relating to the new programming period 2000 to 2006. Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women. Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women. Legal basis Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 3911064342 3452614538 127385462 3911064342 3580000000 Remarks This appropriation is intended to cover ESF Objective 3 measures for commitments relating to the new programming period 2000 to 2006. Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women. Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women. Legal basis Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 615029882 330110956 20000000 615029882 350110956 Remarks This appropriation is intended to cover measures under the EQUAL Community initiative relating to transnational cooperation towards the promotion of new practices for combating discrimination and inequality of all kinds on the labour market. An indicative amount representing a maximum of 2 % of the budget allocation for this initiative will be reserved for financing technical assistance. Where such technical assistance measures are carried out at the initiative of the Commission, up to 100 % of their total cost can be financed. Pursuant to Article 3 of the EC Treaty, in defining and implementing other Community policies the Community is to aim to eliminate inequalities, and to promote equality, between men and women. Structural Fund appropriations can therefore be used only if the measures which they finance accord with the provisions of the Treaties and with the legal acts adopted pursuant to the Treaties, particularly those concerning environmental protection and equality between men and women. A significant part of this appropriation will be allocated to combating discrimination against women with regard to access to the labour market. Legal basis Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Reference acts Communication from the Commission to the Member States of 14 April 2000 establishing the guidelines for the Community initiative EQUAL concerning transnational cooperation to promote new means of combating all forms of discrimination and inequalities in connection with the labour market (OJ C 127, 5.5.2000, p. 2). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 900000 175794 p.m. 1075794 Remarks This appropriation is intended to cover the settlement of ESF commitments from previous programming periods for innovative measures or for preparatory, monitoring, evaluation, supervision and management measures or any other similar form of technical assistance provided for in the Regulations. It also funds the former multiannual measures, in particular those approved and implemented under the other abovementioned Regulations, which are not covered by the priority objectives of the Funds. If necessary, this appropriation will also be used to cover ESF funding due where the corresponding commitment appropriations are not available or provided for in the programming for 2000 to 2006. Legal basis Council Decision 83/516/EEC of 17 October 1983 on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 38), as last amended by Decision 85/568/EEC (OJ L 370, 31.12.1985, p. 40). Council Regulation (EEC) No 2950/83 of 17 October 1983 on the implementation of Decision 83/516/EEC on the tasks of the European Social Fund (OJ L 289, 22.10.1983, p. 1), as amended by Regulations (EEC) No 3823/85 (OJ L 370, 31.12.1985, p. 23) and (EEC) No 3824/85 (OJ L 370, 31.12.1985, p. 25). Council Regulation (EEC) No 2088/85 of 23 July 1985 concerning the integrated Mediterranean programmes (OJ L 197, 27.7.1985, p. 1). Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4255/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Social Fund (OJ L 374, 31.12.1988, p. 21), as last amended by Regulation (EEC) No 2084/93 (OJ L 193, 31.7.1993, p. 39). Regulation (EC) No 1262/1999 of the European Parliament and of the Council of 21 June 1999 on the European Social Fund (OJ L 161, 26.6.1999, p. 48). Overall objectives The objectives of the common agricultural policy (CAP) derive directly from the Treaty and are, in particular, to stabilise markets, ensure a fair standard of living in the farming community and guarantee security of supplies. The CAP has been reformed a number of times since it was first introduced, most recently with the agreement signed in June 2003 in Luxembourg. The key aim of that reform, as part of Agenda 2000, was to shift the slant of the farm economy towards the market in order to make the agricultural sector more competitive. Reflecting the multipurpose application of agricultural activity, the CAP must also be fully compatible with sustainable development, in particular by promoting environmentally friendly production methods and the effective use of resources. Rural development, the second pillar of the CAP, aims at enhancing the competitiveness of rural areas and preserving the environment and rural heritage in order to secure the future of rural areas and promote job maintenance and creation. In 2005, the priorities for 2004 will be pursued, in particular as regards the implementation of the reforms adopted in 2003 and 2004, the operational application of the acquis in the new member countries and the World Trade Organisation (WTO) negotiations. These priorities are in addition to the regular activities of CAP. Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 01 ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA 149945773 149945773 –1200000 –1200000 148745773 148745773 05 02 PLANT PRODUCTS 29134620000 29134620000 29134620000 29134620000 05 03 ANIMAL PRODUCTS 13683780000 13683780000 –446000000 –446000000 13237780000 13237780000 05 04 RURAL DEVELOPMENT 10771477860 9194072038 598812077 10771477860 9792884115 05 05 SPECIAL ACCESSION PROGRAMME FOR AGRICULTURE AND RURAL DEVELOPMENT (SAPARD) 248800000 577500000 248800000 577500000 05 06 EXTERNAL RELATIONS 5270000 5270000 5270000 5270000 05 07 AUDIT OF AGRICULTURAL EXPENDITURE –374085000 –362785000 –169000000 –169000000 –543085000 –531785000 05 08 POLICY STRATEGY AND COORDINATION OF AGRICULTURE POLICY AREA 102315000 102401000 102315000 102401000 05 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — p.m. — p.m. Title 05 — Total 53722123633 52484803811 –616200000 –17387923 53105923633 52467415888 Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 05 01ADMINISTRATIVE EXPENDITURE OF AGRICULTURE POLICY AREA 05 01 01 Expenditure related to staff in active employment of Agriculture policy area 5 91684482 91684482 Article 05 01 01 — Subtotal 91684482 91684482 05 01 02External staff and other management expenditure in support of Agriculture policy area 05 01 02 01 External staff 5 9610245 9610245 05 01 02 11 Other management expenditure 5 12938220 12938220 Article 05 01 02 — Subtotal 22548465 22548465 05 01 03 Buildings and miscellaneous expenditure of Agriculture policy area 5 25117826 25117826 Article 05 01 03 — Subtotal 25117826 25117826 05 01 04Support expenditure for operations of Agriculture policy area 05 01 04 01 Monitoring and prevention — Direct payments by the European Community — Expenditure on administrative management 1.1 4275000 4275000 05 01 04 02 Farm accountancy data network (FADN) — Expenditure on administrative management 3 p.m. p.m. 05 01 04 03 The Sapard preaccession Instrument — Expenditure on administrative management 7.1 1500000 1500000 05 01 04 04 European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section — Non-operational technical assistance 2.1 3600000 –1200000 2400000 05 01 04 05 Plant and animal genetic resources — Expenditure on administrative management 3 220000 220000 05 01 04 06 Pilot project on quality promotion — Expenditure on administrative management 1.1 500000 500000 Article 05 01 04 — Subtotal 10095000 –1200000 8895000 05 01 06 Expenditure on agricultural analysis and inspection and the Conciliation Body in connection with the EAGGF Guarantee Section clearance of accounts 5 500000 500000 Article 05 01 06 — Subtotal 500000 500000 Chapter 05 01 — Total 149945773 –1200000 148745773 Legal basis Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Council Regulation (EC) No 1268/1999 of 21 June 1999 on Community support for preaccession measures for agriculture and rural development in the applicant countries of central and eastern Europe in the preaccession period (OJ L 161, 26.6.1999, p. 87), as last amended by Regulation (EC) No 696/2003 (OJ L 99, 17.4.2003, p. 24). Appropriations 2005 Amending budget No. 8 New amount 3600000 –1200000 2400000 Remarks This appropriation is intended to cover the EAGGF-funded technical assistance provided for in Article 23 of Regulation (EC) No 1260/1999. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for implementation of the EAGGF Guidance Section by the Commission. In this connection the appropriation can, in particular, be used to cover:

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

information and publishing expenditure,

expenditure on information technology and telecommunications,

contracts for the provision of services,

expenditure on temporary staff (contract staff, national experts, individual experts, auxiliaries, agency staff) up to the sum of EUR 1200000.

Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount 05 03ANIMAL PRODUCTS 05 03 01Milk and milk products 05 03 01 01 Refunds for milk and milk products 1.1 1247460000 –51000000 1196460000 05 03 01 02 Intervention storage of skimmed-milk powder 1.1 50000000 50000000 05 03 01 03 Aid for disposal of skimmed milk 1.1 556000000 556000000 05 03 01 04 Intervention storage of butter and cream 1.1 79000000 79000000 05 03 01 05 Other measures relating to butterfat 1.1 346000000 –60000000 286000000 05 03 01 06 Intervention storage of cheese 1.1 36000000 36000000 05 03 01 07 Superlevy from milk producers 1.1 –166000000 –280000000 –446000000 05 03 01 08 School milk 1.1 85000000 85000000 05 03 01 09 Refunds on non-Annex I products (milk and butter) 1.1 186000000 –30000000 156000000 05 03 01 10 Dairy premium 1.1 959000000 959000000 05 03 01 11 Additional payments for milk producers 1.1 431000000 431000000 05 03 01 99 Other measures for milk and milk products 1.1 –5000000 –5000000 Article 05 03 01 — Subtotal 3804460000 –421000000 3383460000 05 03 02Beef and veal 05 03 02 01 Refunds for beef and veal 1.1 233000000 233000000 05 03 02 02 Intervention storage of beef and veal 1.1 p.m. p.m. 05 03 02 03 Suckler-cow premiums 1.1 1993925000 1993925000 05 03 02 04 Additional premiums for suckler cows 1.1 98000000 98000000 05 03 02 05 Special premiums 1.1 1972925000 1972925000 05 03 02 06 Deseasonalisation premiums 1.1 p.m. p.m. 05 03 02 07 Slaughter premiums 1.1 1764000000 1764000000 05 03 02 08 Extensification premiums 1.1 1001000000 1001000000 05 03 02 09 Exceptional support measures 1.1 252000000 252000000 05 03 02 10 Compulsory slaughter programme 1.1 10000000 10000000 05 03 02 11 Additional payments 1.1 484000000 484000000 05 03 02 12 Other intervention 1.1 10000000 10000000 05 03 02 13 Refunds for beef and veal 1.1 77000000 77000000 05 03 02 99 Other measures for beef and veal 1.1 –8000000 –8000000 Article 05 03 02 — Subtotal 7887850000 7887850000 05 03 03Sheepmeat and goatmeat 05 03 03 01 Intervention in the form of storage of sheepmeat and goatmeat 1.1 p.m. p.m. 05 03 03 02 Ewe and she-goat premiums 1.1 1325470000 1325470000 05 03 03 03 Fixed flat-rate ewe and she-goat premium in less favoured and mountain areas 1.1 398000000 398000000 05 03 03 04 Additional payments in the sheep and goat sector 1.1 72000000 72000000 05 03 03 99 Other measures for sheepmeat and goatmeat 1.1 –1000000 –1000000 Article 05 03 03 — Subtotal 1794470000 1794470000 05 03 04Pigmeat, eggs and poultry, bee-keeping and other animal products 05 03 04 01 Refunds on pigmeat 1.1 66000000 –25000000 41000000 05 03 04 02 Intervention for pigmeat 1.1 5000000 5000000 05 03 04 03 Exceptional market-support measures for pigmeat 1.1 p.m. p.m. 05 03 04 04 Refunds on eggs 1.1 8000000 8000000 05 03 04 05 Refunds for poultrymeat 1.1 91000000 91000000 05 03 04 06 Refunds on non-Annex I products (eggs) 1.1 5000000 5000000 05 03 04 07 Specific aid for bee-keeping 1.1 23000000 23000000 05 03 04 08 Exceptional support measures for eggs 1.1 p.m. p.m. 05 03 04 99 Other measures for animal products 1.1 –1000000 –1000000 Article 05 03 04 — Subtotal 197000000 –25000000 172000000 05 03 99 Recoveries 1.1 p.m. p.m. Article 05 03 99 — Subtotal p.m. p.m. Chapter 05 03 — Total 13683780000 –446000000 13237780000 Legal basis Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk products (OJ L 160, 26.6.1999, p. 48), as last amended by Regulation (EC) No 1787/2003 (OJ L 270, 21.10.2003, p. 121). Appropriations 2005 Amending budget No. 8 New amount 1247460000 –51000000 1196460000 Remarks This appropriation is intended to cover export refunds in accordance with Article 31 of Regulation (EC) No 1255/1999. Appropriations 2005 Amending budget No. 8 New amount 346000000 –60000000 286000000 Remarks This appropriation is intended to cover aid for specific uses in accordance with Article 13 of Regulation (EC) No 1255/1999. Appropriations 2005 Amending budget No. 8 New amount –166000000 –280000000 –446000000 Remarks This levy on producers or purchasers of cow's milk is fixed in Article 2 of Regulation (EC) No 1788/2003. Legal basis Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (OJ L 270, 21.10.2003, p. 123). Appropriations 2005 Amending budget No. 8 New amount 186000000 –30000000 156000000 Remarks This appropriation is intended to cover refunds on:

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

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

Legal basis Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (OJ L 318, 20.12.1993, p. 18), as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5). Legal basis Council Regulation (EEC) No 2759/75 of 29 October 1975 on the common organisation of the market in pigmeat (OJ L 282, 1.11.1975, p. 1), as last amended by Regulation (EC) No 1365/2000 (OJ L 156, 29.6.2000, p. 5). Appropriations 2005 Amending budget No. 8 New amount 66000000 –25000000 41000000 Remarks This appropriation is intended to cover export refunds, in accordance with Article 15 of Regulation (EEC) No 2759/75. Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 04RURAL DEVELOPMENT 05 04 01Rural development in the EAGGF Guarantee Section 05 04 01 01 Investments in agricultural holdings 1.2 247000000 247000000 247000000 247000000 05 04 01 02 Setting-up of young farmers 1.2 134000000 134000000 134000000 134000000 05 04 01 03 Training 1.2 36000000 36000000 36000000 36000000 05 04 01 04 Early retirement — Former system 1.2 113000000 113000000 113000000 113000000 05 04 01 05 Early retirement — New system 1.2 120000000 120000000 120000000 120000000 05 04 01 06 Less favoured areas 1.2 843000000 843000000 843000000 843000000 05 04 01 07 Agrienvironment — Former system 1.2 87000000 87000000 87000000 87000000 05 04 01 08 Agrienvironment — New system 1.2 1981000000 1981000000 1981000000 1981000000 05 04 01 09 Improving the processing and marketing of agricultural products 1.2 195000000 195000000 195000000 195000000 05 04 01 10 Forestry — Former system 1.2 104000000 104000000 104000000 104000000 05 04 01 11 Forestry — New system 1.2 372000000 372000000 372000000 372000000 05 04 01 12 Promoting the adaptation and the development of rural areas 1.2 631000000 631000000 631000000 631000000 05 04 01 13 Other rural development measures in the EAGGF Guarantee Section 1.2 47000000 47000000 47000000 47000000 05 04 01 99 Other 1.2 p.m. p.m. p.m. p.m. Article 05 04 01 — Subtotal 4910000000 4910000000 4910000000 4910000000 05 04 02Rural development in the EAGGF Guidance Section 05 04 02 01 European Agricultural Guidance and Guarantee Fund, Guidance Section — Objective 1 regions 2.1 3524726690 2571398641 388750731 3524726690 2960149372 05 04 02 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 p.m. 9671332 –332 p.m. 9671000 05 04 02 03 Completion of earlier programmes in Objectives 1 and 6 regions 2.1 p.m. 60000000 86314253 p.m. 146314253 05 04 02 04 Completion of earlier programmes in Objective 5(b) regions 2.1 p.m. 10830000 p.m. 10830000 05 04 02 05 Completion of earlier programmes outside Objective 1 regions 2.1 p.m. 30000000 30230600 p.m. 60230600 05 04 02 06 Leader 2.1 401691170 196452665 73216825 401691170 269669490 05 04 02 07 Completion of earlier programmes (Community initiatives) 2.1 p.m. 18000000 20300000 p.m. 38300000 05 04 02 08 Completion of earlier programmes (innovative measures) 2.1 p.m. p.m. p.m. p.m. 05 04 02 09 European Agricultural Guidance and Guarantee Fund, Guidance Section — Operational technical assistance 2.1 300000 100000 300000 100000 Article 05 04 02 — Subtotal 3926717860 2896452638 598812077 3926717860 3495264715 05 04 03Other 05 04 03 01 Forestry (outside the EAGGF) 3 500000 16969400 500000 16969400 05 04 03 02 Plant and animal genetic resources 3 3260000 1250000 3260000 1250000 Article 05 04 03 — Subtotal 3760000 18219400 3760000 18219400 05 04 04 Transitional Instrument for the financing of rural development by the EAGGF Guarantee Section for the new Member States 1.2 1931000000 1369400000 1931000000 1369400000 Article 05 04 04 — Subtotal 1931000000 1369400000 1931000000 1369400000 Chapter 05 04 — Total 10771477860 9194072038 598812077 10771477860 9792884115 Remarks Article 39 of Council Regulation (EC) No 1260/1999 provides for financial corrections, any revenue from which is entered in Item 6 5 0 0 of the statement of revenue. That revenue may give rise to the provision of additional appropriations, in accordance with Article 18 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), in specific instances where they are necessary to cover risks of cancellation or of reductions in corrections previously decided upon. Regulation (EC) No 1260/1999 determines the conditions for repayment of an advance without having the effect of reducing the contribution from the Structural Funds towards the assistance concerned. Any revenue from the repayment of advances, which is entered in Item 6 1 5 7 of the statement of revenue, will give rise to the provision of additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002. The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision of the Berlin European Council to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure. Measures to combat fraud are funded from Article 24 02 01. Legal basis Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof. Conclusions of the Berlin Council of 24 and 25 March 1999. Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 3524726690 2571398641 388750731 3524726690 2960149372 Remarks This appropriation is intended to cover EAGGF Guidance Section Objective 1 measures for commitments relating to the programming period 2000 to 2006. Legal basis Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 9671332 –332 p.m. 9671000 Remarks The special programme for peace and reconciliation is continued, in accordance with the abovementioned decision of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed as a condition for continuing this programme. The Commission is to submit an annual report to the European Parliament on this measure. Legal basis Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC, Euratom) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Commission Decision 1999/501/EC of 1 July 1999 fixing an indicative allocation by Member State of the commitment appropriations for Objective 1 of the Structural Funds for the period 2000 to 2006 (OJ L 194, 27.7.1999, p. 49), and in particular recital 5 thereof. Reference acts Conclusions of the European Council meeting on 24 and 25 March 1999 in Berlin, and in particular paragraph 44(b) thereof. Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 60000000 86314253 p.m. 146314253 Remarks This appropriation is intended to cover the financing of commitments remaining to be settled from previous programming periods in respect of former Objectives 1 and 6. Legal basis Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44). Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 30000000 30230600 p.m. 60230600 Remarks This appropriation is intended to cover the funding, by the EAGGF Guidance Section, of commitments remaining to be settled from earlier programming periods in respect of former Objective 5(a). Legal basis Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44). Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 401691170 196452665 73216825 401691170 269669490 Remarks This appropriation is intended to cover measures under the Leader+ Community initiative relating to rural development. An indicative amount representing a maximum of 2 % of the budget allocation for this initiative will be reserved for financing technical assistance. Where such technical assistance measures are carried out at the initiative of the Commission, up to 100 % of their total cost can be financed. This appropriation is also intended to finance a new project to speed up the process of strengthening civil society and entrepreneurship, throughout rural Europe, by providing grants, loans and guarantees. A fund for increased investment in Social and Private Initiatives in Rural Europe (SPIRE) will receive contributions from the EU, the Member States as well as private foundations and enterprises. It will operate on a transnational basis, managed by experienced foundations, under the supervision of a board representing all contributors, who will establish the main parameters of its work. The fund will be used to support the creation of civil society organisations, at regional or local level throughout rural Europe, national or multinational networks which aim to strengthen civil society in rural areas, programmes for capacity-building and support for individual entrepreneurs, mutual guarantee groups, credit unions and other institutional forms of support for individual and collective entrepreneurship, and the creation of regional investment funds to serve the risk-capital needs of rural enterprises in rural areas. Legal basis Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Reference acts Commission notice to the Member States of 14 April 2000 laying down guidelines for the Community initiative for rural development (Leader+) (OJ C 139, 18.5.2000, p. 5). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 18000000 20300000 p.m. 38300000 Remarks This appropriation is intended to fund commitments remaining to be settled in respect of Community initiatives which preceded the programming period 2000 to 2006. Legal basis Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing Financial Instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4256/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the EAGGF Guidance Section (OJ L 374, 31.12.1988, p. 25), as amended by Regulation (EEC) No 2085/93 (OJ L 193, 31.7.1993, p. 44). Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80), as last amended by Regulation (EC) No 583/2004 (OJ L 91, 30.3.2004, p. 1). Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Reference acts Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning the most remote regions (REGIS II) (OJ C 180, 1.7.1994, p. 44). Commission notice to Member States of 15 June 1994 laying down guidelines for global grants or integrated operational programmes for which Member States are invited to submit applications for assistance in the framework of a Community initiative for rural development (Leader II) (OJ C 180, 1.7.1994, p. 48). Commission notice to the Member States of 15 June 1994 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community initiative concerning border development, cross-border cooperation and selected energy networks (Interreg II) (OJ C 180, 1.7.1994, p. 60). Commission notice to the Member States of 16 May 1995 laying down guidelines for an initiative in the framework of the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (PEACE I) (OJ C 186, 20.7.1995, p. 3). Commission notice to the Member States of 8 May 1996 laying down guidelines for operational programmes which Member States are invited to establish in the framework of a Community Interreg initiative concerning transnational cooperation on spatial planning (Interreg II C) (OJ C 200, 10.7.1996, p. 23). Commission communication to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions of 26 November 1997 on the special support programme for peace and reconciliation in Northern Ireland and the border counties of Ireland (1995 to 1999) (PEACE I) (COM(97) 642 final). Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 05 07AUDIT OF AGRICULTURAL EXPENDITURE 05 07 01Control of agricultural expenditure 05 07 01 01 Monitoring and preventive measures — Payments by the Member States 1.1 16000000 16000000 16000000 16000000 05 07 01 02 Monitoring and preventive measures — Direct payments by the European Community 1.1 9100000 9100000 9100000 9100000 05 07 01 05 Checks on application of the rules in agriculture 3 815000 12115000 815000 12115000 05 07 01 06 Accounting clearance of previous years' accounts and reduction/suspension of advances of shared management expenditure under heading 1a 1.1 –70000000 –70000000 –70000000 –70000000 05 07 01 07 Conformity clearance of previous years' accounts of shared management expenditure under heading 1a 1.1 –330000000 –330000000 –169000000 –169000000 –499000000 –499000000 05 07 01 08 Accounting clearance of previous years' accounts and reduction/suspension of advances with regards to rural development under heading 1b 1.2 p.m. p.m. p.m. p.m. 05 07 01 09 Conformity clearance of previous years' accounts of rural development under heading 1b 1.2 p.m. p.m. p.m. p.m. Article 05 07 01 — Subtotal –374085000 –362785000 –169000000 –169000000 –543085000 –531785000 05 07 02 Settlement of disputes 1.1 p.m. p.m. p.m. p.m. Article 05 07 02 — Subtotal p.m. p.m. p.m. p.m. Chapter 05 07 — Total –374085000 –362785000 –169000000 –169000000 –543085000 –531785000 Appropriations 2005 Amending budget No. 8 New amount –330000000 –169000000 –499000000 Remarks This item is intended to cover the application of Article 154 of the Financial Regulation and the results of the decision of Article 7(4) of Regulation (EC) No 1258/1999. The principle of the clearance of accounts is provided for in Article 53(5) of the Financial Regulation. Legal basis Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ L 160, 26.6.1999, p. 103). Council Regulation (EC) No 2040/2000 of 26 September 2000 on budgetary discipline (OJ L 244, 29.9.2000, p. 27), and in particular Article 14 thereof, which lays down that, in the event of manifest non-compliance with the rules, the Commission may reduce or provisionally suspend the monthly advances to Member States, without prejudice to the decisions taken in connection with the clearance of accounts. Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1). Overall objectives This policy area includes all the activities covered by the common fisheries policy (CFP) which comes under the exclusive competence of the Community. It concerns all fisheries activities as well as the processing and marketing of these products. It also ensures that the relevant provisions of Community law are rightly applied in the fisheries sector. The policy area covers five operational activities: specific measures in support of the CFP (including conservation of fisheries resources, control and dialogue with fisheries sector), relations and agreements with third countries and international organisations, common organisation of the fisheries market, fisheries research and structural measures for fisheries through the Financial Instrument for Fisheries Guidance (FIFG). Sixty percent of appropriations is devoted to the Financial Instrument for Fisheries Guidance (FIFG). However, the FIFG operations are mainly implemented by the Member States as a part of decentralised management. Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 11 01 ADMINISTRATIVE EXPENDITURE OF FISHERIES POLICY AREA 40939816 40939816 40939816 40939816 11 02 FISHERIES MARKETS 33200000 33200000 33200000 33200000 11 03 INTERNATIONAL FISHERIES AND LAW OF THE SEA 171816000 176631000 171816000 176631000 11 04 GOVERNANCE OF THE COMMON FISHERIES POLICY 3264000 3264000 3264000 3264000 11 05 FISHERIES RESEARCH 16300000 28550000 16300000 28550000 11 06 STRUCTURAL INTERVENTIONS FOR FISHERIES 680489373 556036583 –842500 680489373 555194083 11 07 FISHERIES CONSERVATION, CONTROL AND ENFORCEMENT 83735400 88335400 83735400 88335400 11 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — 198715 — 198715 11 50 PERFORMANCE FACILITY FOR FISHERIES POLICY AREA — p.m. — p.m. Title 11 — Total 1029744589 927155514 –842500 1029744589 926313014 Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 11 06STRUCTURAL INTERVENTIONS FOR FISHERIES 11 06 01 Financial Instrument for Fisheries Guidance (FIFG) — Objective 1 2.1 498625711 328283779 498625711 328283779 Article 11 06 01 — Subtotal 498625711 328283779 498625711 328283779 11 06 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 p.m. 747918 p.m. 747918 Article 11 06 02 — Subtotal p.m. 747918 p.m. 747918 11 06 03 Completion of earlier programmes 2.1 p.m. 3000000 p.m. 3000000 Article 11 06 03 — Subtotal p.m. 3000000 p.m. 3000000 11 06 04 Financial Instrument for Fisheries Guidance (FIFG) (outside Objective 1 areas) 2.1 180026162 217957386 180026162 217957386 Article 11 06 04 — Subtotal 180026162 217957386 180026162 217957386 11 06 05 Completion of earlier FIFG programmes (outside Objective 1 areas) 2.1 p.m. 2170000 p.m. 2170000 Article 11 06 05 — Subtotal p.m. 2170000 p.m. 2170000 11 06 06 Completion of earlier programmes 2.1 p.m. p.m. p.m. p.m. Article 11 06 06 — Subtotal p.m. p.m. p.m. p.m. 11 06 07 Financial Instrument for Fisheries Guidance (FIFG) — Operation technical assistance and innovative measures 2.1 1837500 3877500 –842500 1837500 3035000 Article 11 06 07 — Subtotal 1837500 3877500 –842500 1837500 3035000 11 06 08 Completion of earlier programmes 2.1 p.m. p.m. p.m. p.m. Article 11 06 08 — Subtotal p.m. p.m. p.m. p.m. 11 06 09 Specific measure aiming to promote the conversion of vessels and of fishermen that were, up to 1999, dependent on the Fishing Agreement with Morocco 2.1 p.m. p.m. p.m. p.m. Article 11 06 09 — Subtotal p.m. p.m. p.m. p.m. 11 06 10 Emergency Community measure for scrapping fishing vessels 2.1 — — — — Article 11 06 10 — Subtotal — — — — Chapter 11 06 — Total 680489373 556036583 –842500 680489373 555194083 Remarks Article 39 of Council Regulation (EC) No 1260/1999 provides for financial corrections, any revenue from which is entered in Item 6 5 0 0 of the statement of revenue. That revenue may give rise to the provision of additional appropriations, in accordance with Article 18 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), in specific instances where they are necessary to cover risks of cancellation or of reductions in corrections previously decided upon. Regulation (EC) No 1260/1999 determines the conditions for repayment of an advance without having the effect of reducing the contribution from the Structural Funds towards the assistance concerned. Any revenue from the repayment of advances, which is entered in Item 6 1 5 7 of the statement of revenue, will give rise to the provision of additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002. The special programme for peace and reconciliation is continued, in accordance with the abovementioned decisions of the Berlin European Council, to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure. Measures to combat fraud are funded under Article 24 02 01. Legal basis Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof. Berlin Council conclusions of 24 and 25 March 1999. Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27 June 2003, p. 3). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 1837500 3877500 –842500 1837500 3035000 Remarks This appropriation is intended to cover the FIFG-funded innovative measures and technical assistance measures as provided for in Articles 22 and 23 of Council Regulation (EC) No 1260/1999. The innovative measures include studies, pilot projects and exchanges of experience. They are intended in particular to bring about a qualitative improvement in Structural Fund measures. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required to implement the FIFG. The appropriation may, in particular, be used to cover:

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

information and publishing expenditure,

expenditure on information technology and telecommunications,

contracts for the provision of services,

grants.

Legal basis Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1447/2001 (OJ L 198, 21.7.2001, p. 1). Council Regulation (EC) No 1263/1999 of 21 June 1999 on the Financial Instrument for Fisheries Guidance (OJ L 161, 26.6.1999, p. 54). Council Regulation (EC) No 2792/1999 of 17 December 1999 laying down the detailed rules and arrangements regarding Community structural assistance in the fisheries sector (OJ L 337, 30.12.1999, p. 10), as last amended by Regulation (EC) No 2369/2002 (OJ L 358, 31.12.2002, p. 49). Overall objectives The objective of this policy is to strengthen economic and social cohesion by reducing disparities between levels of regional development in the European Union. Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 13 01 ADMINISTRATIVE EXPENDITURE OF REGIONAL POLICY POLICY AREA 90055412 90055412 90055412 90055412 13 03 EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS 21365268846 17126810123 –222559097 21365268846 16904251026 13 04 COHESION FUND 5126432989 3000000000 –900000000 5126432989 2100000000 13 05 PREACCESSION INTERVENTIONS RELATED TO THE STRUCTURAL POLICIES 521950000 700000000 521950000 700000000 13 06 SOLIDARITY FUND — MANAGEMENT 98548408 92880830 98548408 92880830 13 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — p.m. — p.m. Title 13 — Total 27202255655 21009746365 –1122559097 27202255655 19887187268 Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 13 03EUROPEAN REGIONAL DEVELOPMENT FUND AND OTHER REGIONAL INTERVENTIONS 13 03 01 European Regional Development Fund (ERDF) — Objective 1 2.1 16878716322 12726961549 –150000000 16878716322 12576961549 Article 13 03 01 — Subtotal 16878716322 12726961549 –150000000 16878716322 12576961549 13 03 02 Special programme for peace and reconciliation in Northern Ireland and the border counties of Ireland 2.1 30500000 51672096 30500000 51672096 Article 13 03 02 — Subtotal 30500000 51672096 30500000 51672096 13 03 03 Completion of earlier programmes — Objective 1 2.1 p.m. 72000000 –20798474 p.m. 51201526 Article 13 03 03 — Subtotal p.m. 72000000 –20798474 p.m. 51201526 13 03 04 European Regional Development Fund (ERDF) — Objective 2 2.1 3145689964 3435789185 3145689964 3435789185 Article 13 03 04 — Subtotal 3145689964 3435789185 3145689964 3435789185 13 03 05 Completion of earlier programmes — Objective 2 2.1 p.m. 18000000 –8000000 p.m. 10000000 Article 13 03 05 — Subtotal p.m. 18000000 –8000000 p.m. 10000000 13 03 06 Urban 2.1 131887810 63328096 131887810 63328096 Article 13 03 06 — Subtotal 131887810 63328096 131887810 63328096 13 03 07 Completion of earlier programmes — Community initiatives 2.1 p.m. 30000000 p.m. 30000000 Article 13 03 07 — Subtotal p.m. 30000000 p.m. 30000000 13 03 08 European Regional Development Fund (ERDF) — Technical assistance and innovative measures 2.1 53511147 124000000 –43760623 53511147 80239377 Article 13 03 08 — Subtotal 53511147 124000000 –43760623 53511147 80239377 13 03 09 Completion of earlier programmes — Technical assistance and innovation measures 2.1 p.m. p.m. p.m. p.m. Article 13 03 09 — Subtotal p.m. p.m. p.m. p.m. 13 03 10 Completion of other regional measures 3 — — — — Article 13 03 10 — Subtotal — — — — 13 03 11 Programme for the modernisation of the textile and clothing industry in Portugal 3 — — — — Article 13 03 11 — Subtotal — — — — 13 03 12 Community contribution to the International Fund for Ireland 3 15000000 6000000 15000000 6000000 Article 13 03 12 — Subtotal 15000000 6000000 15000000 6000000 13 03 13 Interreg III Community initiative 2.1 1109963603 581274945 1109963603 581274945 Article 13 03 13 — Subtotal 1109963603 581274945 1109963603 581274945 13 03 14 Support for regions bordering candidate countries 2.1 p.m. 17784252 p.m. 17784252 Article 13 03 14 — Subtotal p.m. 17784252 p.m. 17784252 Chapter 13 03 — Total 21365268846 17126810123 –222559097 21365268846 16904251026 Remarks Article 39 of Regulation (EC) No 1260/1999 provides for financial corrections for which any revenue is entered in Item 6 5 0 0 of the statement of revenue. This revenue may be used to provide additional appropriations in accordance with Article 18 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1) in specific cases where they are required to cover the risk of corrections adopted earlier being cancelled or reduced. Regulation (EC) No 1260/1999 lays down the conditions for the repayment of payments on account which does not have the effect of reducing the contribution from the Structural Funds to the operation concerned. Any revenue arising from the repayment of payments on account entered in Item 6 1 5 7 of the statement of revenue will be used to provide additional appropriations in accordance with Articles 18 and 157 of Regulation (EC, Euratom) No 1605/2002. The special programme for peace and reconciliation is continued, in accordance with the decisions of the Berlin European Council to provide EUR 500 million for the new period of validity of the programme. Additionality is to be fully observed. The Commission is to submit an annual report to the European Parliament on this measure. Measures to combat fraud are funded from Article 24 02 01. Legal basis Treaty establishing the European Community, and in particular Articles 158, 159 and 161 thereof. Berlin Council conclusions of 24 and 25 March 1999. Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 16878716322 12726961549 –150000000 16878716322 12576961549 Remarks This appropriation is intended to cover ERDF Objective 1 measures for commitments relating to the programming period 2000 to 2006. Legal basis Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 72000000 –20798474 p.m. 51201526 Remarks This appropriation is intended to cover the financing, by the ERDF, of commitments remaining to be settled from previous programming periods for former Objectives 1 and 6. Legal basis Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4254/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Regional Development Fund (OJ L 374, 31.12.1988, p. 15), as last amended by Regulation (EEC) No 2083/93 (OJ L 193, 31.7.1993, p. 34). Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments p.m. 18000000 –8000000 p.m. 10000000 Remarks This appropriation is intended to cover the financing by the three Funds (ERDF, ESF and EAGGF Guidance Section) of commitments remaining to be settled from previous programming periods in respect of former Objectives 2 and 5(b). Legal basis Council Regulation (EEC) No 2052/88 of 24 June 1988 on the tasks of the Structural Funds and their effectiveness and on coordination of their activities between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 185, 15.7.1988, p. 9), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards coordination of the activities of the different Structural Funds between themselves and with the operations of the European Investment Bank and the other existing financial instruments (OJ L 374, 31.12.1988, p. 1), as last amended by Regulation (EC) No 3193/94 (OJ L 337, 24.12.1994, p. 11). Council Regulation (EEC) No 4254/88 of 19 December 1988 laying down provisions for implementing Regulation (EEC) No 2052/88 as regards the European Regional Development Fund (OJ L 374, 31.12.1988, p. 15), as last amended by Regulation (EEC) No 2083/93 (OJ L 193, 31.7.1993, p. 34). Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 53511147 124000000 –43760623 53511147 80239377 Remarks This appropriation is intended to cover the ERDF-funded innovative measures and technical assistance as provided for in Articles 22 and 23 of Regulation (EC) No 1260/1999. The innovative measures include studies, pilot projects and exchanges of experience. They are intended in particular to bring about a qualitative improvement in Structural Fund measures. Technical assistance covers preparatory, monitoring, evaluation, supervision and management measures required for implementation the ERDF. The appropriation may, in particular, be used to meet:

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

information and publishing expenditure,

expenditure on information technology and telecommunications,

contracts for the provision of services and studies,

grants.

Legal basis Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (OJ L 161, 26.6.1999, p. 1), as last amended by Regulation (EC) No 1105/2003 (OJ L 158, 27.6.2003, p. 3). Regulation (EC) No 1261/1999 of the European Parliament and of the Council of 21 June 1999 on the European Regional Development Fund (OJ L 161, 26.6.1999, p. 43). Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 13 04COHESION FUND 13 04 01 Cohesion Fund 2.2 5126432989 3000000000 –900000000 5126432989 2100000000 Article 13 04 01 — Subtotal 5126432989 3000000000 –900000000 5126432989 2100000000 Chapter 13 04 — Total 5126432989 3000000000 –900000000 5126432989 2100000000 Remarks Council Regulation (EC) No 1265/1999 of 21 June 1999 amending Annex II to Regulation (EC) No 1164/94 establishing a Cohesion Fund (OJ L 161, 26.6.1999, p. 62) determines the conditions under which advances which do not have the effect of reducing the contribution of the Fund to the operation concerned are to be repaid. Any revenue resulting from such repayments of advances, entered in Item 6 1 5 7 of the statement of revenue, will give rise to the opening of additional appropriations in accordance with Articles 18 and 157 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1). Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 5126432989 3000000000 –900000000 5126432989 2100000000 Remarks This appropriation is intended to cover the cost of financing the Cohesion Fund, both before 2000 and in the new period. Anti-fraud operations will be financed under Article 24 02 01. Legal basis Council Regulation (EC) No 566/94 of 10 March 1994 extending Regulation (EEC) No 792/93 establishing a cohesion financial instrument (OJ L 72, 16.3.1994, p. 1). Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (OJ L 130, 25.5.1994, p. 1), as amended by Regulation (EC) No 1264/1999 (OJ L 161, 26.6.1999, p. 57). Reference acts Treaty establishing the European Community, and in particular Articles 158 and 161 thereof. Overall objectives This policy area aims to ensure a high level of protection of consumers’ health, safety and economic interests as well as of public health at the level of the European Union. Title Chapter Heading Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 17 01 ADMINISTRATIVE EXPENDITURE OF HEALTH AND CONSUMER PROTECTION POLICY AREA 118905937 118905937 118905937 118905937 17 02 CONSUMER POLICY 19077778 20000000 19077778 20000000 17 03 PUBLIC HEALTH 70453000 71048000 70453000 71048000 17 04 FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH 305075000 306000000 –35000000 –35000000 270075000 271000000 17 49 EXPENDITURE ON ADMINISTRATIVE MANAGEMENT OF PROGRAMMES COMMITTED IN ACCORDANCE WITH THE FORMER FINANCIAL REGULATION — 210573 — 210573 Title 17 — Total 513511715 516164510 –35000000 –35000000 478511715 481164510 Title Chapter Article Item Heading FP Appropriations 2005 Amending budget No. 8 New amount Commitments Payments Commitments Payments Commitments Payments 17 04FOOD SAFETY, ANIMAL HEALTH, ANIMAL WELFARE AND PLANT HEALTH 17 04 01 Animal disease eradication and monitoring programmes and monitoring of the physical conditions of animals that could pose a public-health risk linked to an external factor 1.1 203500000 203500000 203500000 203500000 Article 17 04 01 — Subtotal 203500000 203500000 203500000 203500000 17 04 02 Other measures in the veterinary, animal welfare and public-health field 1.1 10000000 10000000 10000000 10000000 Article 17 04 02 — Subtotal 10000000 10000000 10000000 10000000 17 04 03 Emergency fund for veterinary complaints and other animal contaminations which are a risk to public health 1.1 48000000 48000000 –35000000 –35000000 13000000 13000000 Article 17 04 03 — Subtotal 48000000 48000000 –35000000 –35000000 13000000 13000000 17 04 04 Plant-health measures 1.1 3000000 3000000 3000000 3000000 Article 17 04 04 — Subtotal 3000000 3000000 3000000 3000000 17 04 05 Other measures 1.1 p.m. p.m. p.m. p.m. Article 17 04 05 — Subtotal p.m. p.m. p.m. p.m. 17 04 06 Completion of earlier veterinary and plant-health measures 3 — 1725000 — 1725000 Article 17 04 06 — Subtotal — 1725000 — 1725000 17 04 07 Feed and food safety and related activities 1.1 3875000 3875000 3875000 3875000 Article 17 04 07 — Subtotal 3875000 3875000 3875000 3875000 17 04 08Expenditure associated with the European Food Safety Authority 17 04 08 01 European Food Safety Authority — Subsidy under Titles 1 and 2 3 22800000 22800000 22800000 22800000 17 04 08 02 European Food Safety Authority — Subsidy under Title 3 3 13900000 13100000 13900000 13100000 Article 17 04 08 — Subtotal 36700000 35900000 36700000 35900000 17 04 09 International affairs in the fields of food safety, animal health, animal welfare and plant health 4 p.m. p.m. p.m. p.m. Article 17 04 09 — Subtotal p.m. p.m. p.m. p.m. Chapter 17 04 — Total 305075000 306000000 –35000000 –35000000 270075000 271000000 Appropriations 2005 Amending budget No. 8 New amount 10000000 10000000 Remarks This appropriation is intended to cover the Community contribution to measures to eliminate obstacles to the free movement of goods in these sectors and to veterinary support and back-up measures. One important measure is providing financial assistance for the work of the Community reference laboratories designated in Community legislation. The work they do helps improve control over animal diseases and prevent them, reduce the risks as far as possible and protect public health through improving conditions for surveillance of biological and chemical hazards. This appropriation also covers expenditure on the monitoring of compliance with animal-protection provisions during the transport of animals for slaughter. Credits of this line can also be used for the establishment and the maintenance of a rapid alert system for the notification of a direct or indirect risk to human health deriving from food or feed. It is also intended to finance the development of marker vaccines or tests which can distinguish between sick and vaccinated animals. Technical and scientific measures necessary to develop Community veterinary legislation, for example the surveillance of Campylobacter in broilers in Sweden, are also covered by this appropriation. Legal basis Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (OJ L 224, 18.8.1990, p. 19), as last amended by Directive 2003/99/EC (OJ L 325, 12.12.2003, p. 31). Article 50 of regulation (EC) No. 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and the general requirements of the food law, instituting the European Food Safety Authority and laying down procedures relating to the food safety (OJ L 31, 1.2.2002, p. 1). Appropriations 2005 Amending budget No. 8 New amount 48000000 –35000000 13000000 Remarks The appearance of certain animal diseases in the Community could possibly have a major impact on operation of the internal market and on the Community's commercial relations with third countries. Against that backdrop, the Community should make a financial contribution towards the eradication, as quickly as possible, of any outbreak of a serious infectious disease when Member States deploy Community means to combat epizootic diseases. Legal basis Council Decision 90/424/EEC of 26 June 1990 on expenditure in the veterinary field (OJ L 224, 18.8.1990, p. 19), as last amended by Directive 2003/99/EC (OJ L 325, 12.12.2003, p. 31).

Versions

1. 2005-12-13