Address https://gelex.eu/eli/EU/act/oj/L/2010/421@2010-06-16/en

Contents

1. Preamble
2. Sole Article
3. A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 314(4)(a) and 314(9) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a 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,

Having regard to the general budget of the European Union for the financial year 2010, as finally adopted on 17 December 2009,

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management,

Having regard to draft amending budget No 4 to the general budget 2010, which the Commission drew up on 16 April 2010,

Having regard to the Council's position on draft amending budget No 4/2010, which the Council adopted on 11 June 2010,

Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,

Having regard to the Parliament's approval of the position of the Council on 16 June 2010,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2010 has been definitively adopted.

Done at Strasbourg, 16 June 2010. The President J. Buzek

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET Appropriations to be covered during the financial year 2010 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources Description Budget 2010 Budget 2009 Change (%) 1. Sustainable growth 47727155803 45331636849 +5,28 2. Preservation and management of natural resources 58135640809 49905562321 +16,49 3. Citizenship, freedom, security and justice 1397957870 1911333701 –26,86 4. EU as a global player 7787695183 8080323731 –3,62 5. Administration 7897947499 7597445901 +3,96 6. Compensation 0 209112912 –100,00 Total expenditure 122946397164 113035415415 +8,77 Description Budget 2010 Budget 2009 Change (%) Miscellaneous revenue (Titles 4 to 9) 1431693448 2387722490 –40,04 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 2253591199 1796151821 +25,47 Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) p.m. p.m. — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) p.m. –1386416000 — Total revenue for Titles 3 to 9 3685284647 2797458311 +31,74 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 14203100000 14580500000 –2,59 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 13950917375 13668391900 +2,07 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 91107095142 81989065204 +11,12 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom 119261112517 110237957104 +8,19 Total revenue 122946397164 113035415415 +8,77 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) (3) (4) (5) (6) Belgium 1443248000 3399546000 50 1699773000 1443248000 Bulgaria 193919000 341983000 50 170991500 170991500 Bulgaria Czech Republic 686271000 1279932000 50 639966000 639966000 Czech Republic Denmark 1005323000 2411018000 50 1205509000 1005323000 Germany 10666708000 24090310000 50 12045155000 10666708000 Estonia 81803000 133404000 50 66702000 66702000 Estonia Ireland 742238000 1349841000 50 674920500 674920500 Ireland Greece 1367189000 2421766000 50 1210883000 1210883000 Greece Spain 5369673000 10293417000 50 5146708500 5146708500 Spain France 9108724000 19500051000 50 9750025500 9108724000 Italy 6776268000 15109535000 50 7554767500 6776268000 Cyprus 167048000 176204000 50 88102000 88102000 Cyprus Latvia 70219000 180611000 50 90305500 70219000 Lithuania 130593000 264183000 50 132091500 130593000 Luxembourg 211591000 286429000 50 143214500 143214500 Luxembourg Hungary 381677000 842197000 50 421098500 381677000 Malta 45533000 57996000 50 28998000 28998000 Malta Netherlands 2828548000 5805151000 50 2902575500 2828548000 Austria 1253649000 2736331000 50 1368165500 1253649000 Poland 1700003000 2865624000 50 1432812000 1432812000 Poland Portugal 991818000 1550258000 50 775129000 775129000 Portugal Romania 495500000 1300553000 50 650276500 495500000 Slovenia 200313000 362065000 50 181032500 181032500 Slovenia Slovakia 291615000 691742000 50 345871000 291615000 Finland 804232000 1795719000 50 897859500 804232000 Sweden 1286602000 2941457000 50 1470728500 1286602000 United Kingdom 7790892000 16068303000 50 8034151500 7790892000 Total 56091197000 118255626000 59127813000 54893257500 Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1443248000 0,300 432974400 Bulgaria 170991500 0,300 51297450 Czech Republic 639966000 0,300 191989800 Denmark 1005323000 0,300 301596900 Germany 10666708000 0,150 1600006200 Estonia 66702000 0,300 20010600 Ireland 674920500 0,300 202476150 Greece 1210883000 0,300 363264900 Spain 5146708500 0,300 1544012550 France 9108724000 0,300 2732617200 Italy 6776268000 0,300 2032880400 Cyprus 88102000 0,300 26430600 Latvia 70219000 0,300 21065700 Lithuania 130593000 0,300 39177900 Luxembourg 143214500 0,300 42964350 Hungary 381677000 0,300 114503100 Malta 28998000 0,300 8699400 Netherlands 2828548000 0,100 282854800 Austria 1253649000 0,225 282071025 Poland 1432812000 0,300 429843600 Portugal 775129000 0,300 232538700 Romania 495500000 0,300 148650000 Slovenia 181032500 0,300 54309750 Slovakia 291615000 0,300 87484500 Finland 804232000 0,300 241269600 Sweden 1286602000 0,100 128660200 United Kingdom 7790892000 0,300 2337267600 Total 54893257500 13950917375 Member State 1 % of gross national income Uniform rate of additional base own resource Additional base own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 3399546000 2619095356 Bulgaria 341983000 263472266 Czech Republic 1279932000 986091660 Denmark 2411018000 1857508634 Germany 24090310000 18559777993 Estonia 133404000 102777782 Ireland 1349841000 1039951304 Greece 2421766000 1865789162 Spain 10293417000 7930306182 France 19500051000 15023327531 Italy 15109535000 11640764075 Cyprus 176204000 135751973 Latvia 180611000 0,7704250 139147237 Lithuania 264183000 203533198 Luxembourg 286429000 220672073 Hungary 842197000 648849656 Malta 57996000 44681570 Netherlands 5805151000 4472433679 Austria 2736331000 2108137914 Poland 2865624000 2207748479 Portugal 1550258000 1194357578 Romania 1300553000 1001978594 Slovenia 362065000 278943941 Slovakia 691742000 532935357 Finland 1795719000 1383466879 Sweden 2941457000 2266172121 United Kingdom 16068303000 12379422948 Total 118255626000 91107095142 EU GDP price deflator, in EUR, (spring 2009 economic forecast): (a) 2004 EU25 = 107,3854 / (b) 2006 EU25 = 112,1711 / (c) 2006 EU27 = 112,5095 / (d) 2010 EU27 = 115,9689 Lump-sum for Netherlands: in 2010 prices: 605000000 EUR × [(b/a) × (d/c)] = 651393555 EUR Lump-sum for Sweden: in 2010 prices: 150000000 EUR × [(b/a) × (d/c)] = 161502534 EUR Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,87 23368678 23368678 Bulgaria 0,29 2350811 2350811 Czech Republic 1,08 8798327 8798327 Denmark 2,04 16573479 16573479 Germany 20,37 165598200 165598200 Estonia 0,11 917027 917027 Ireland 1,14 9278886 9278886 Greece 2,05 16647361 16647361 Spain 8,70 70757550 70757550 France 16,49 134044491 134044491 Italy 12,78 103863827 103863827 Cyprus 0,15 1211237 1211237 Latvia 0,15 1241531 1241531 Lithuania 0,22 1816009 1816009 Luxembourg 0,24 1968930 1968930 Hungary 0,71 5789311 5789311 Malta 0,05 398668 398668 Netherlands –651393555 4,91 39904949 –611488606 Austria 2,31 18809699 18809699 Poland 2,42 19698467 19698467 Portugal 1,31 10656564 10656564 Romania 1,10 8940077 8940077 Slovenia 0,31 2488856 2488856 Slovakia 0,58 4755075 4755075 Finland 1,52 12343877 12343877 Sweden –161502534 2,49 20219747 –141282787 United Kingdom 13,59 110454455 110454455 Total –812896089 100,00 812896089 0 Description Coefficient (%) Amount 1. United Kingdom's share (in %) of notional uncapped VAT base 13,8313 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,2604 3. (1) – (2) 6,5709 4. Total allocated expenditure 104614895122 5. Enlargement related expenditure = (5a + 5b) 12586767353 5a. Pre-accession expenditure 3023312156 5b. Expenditure related to Article 4(1)(g) 9563455197 6. Enlargement-adjusted total allocated expenditure = (4) – (5) 92028127769 7. United Kingdom's correction original amount = (3) × (6) × 0,66 3991091896 8. United Kingdom's advantage 19427650 9. Core United Kingdom's correction = (7) – (8) 3971664246 10. Windfall gains deriving from traditional own resources 13121864 11. Correction for the United Kingdom = (9) – (10) 3958542381 According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) shall not exceed EUR 10,5 billion, measured in 2004 prices. The corresponding figures are set out in the table below. 2007-2012 UK corrections Difference in original amount in reference to EUR 10,5 billion threshold (ORD 2007 vs. ORD 2000), in EUR Difference in current prices Difference in constant 2004 prices (A) 2007 UK correction 0 0 (B) 2008 UK correction –157057452 –146241792 (C) 2009 UK correction –414749593 –384907296 (D) 2010 UK correction n/a n/a (E) 2011 UK correction n/a n/a (F) 2012 UK correction n/a n/a (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) –571807045 –531149088 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 2,87 3,33 5,10 1,33 4,66 184436541 Bulgaria 0,29 0,33 0,51 0,13 0,47 18553701 Czech Republic 1,08 1,25 1,92 0,50 1,75 69440517 Denmark 2,04 2,36 3,62 0,94 3,30 130805649 Germany 20,37 23,57 0,00 –17,68 0,00 5,89 233303187 Estonia 0,11 0,13 0,20 0,05 0,18 7237605 Ireland 1,14 1,32 2,03 0,53 1,85 73233310 Greece 2,05 2,37 3,64 0,95 3,32 131388763 Spain 8,70 10,07 15,45 4,03 14,11 558451694 France 16,49 19,08 29,27 7,64 26,73 1057941839 Italy 12,78 14,79 22,68 5,92 20,71 819741920 Cyprus 0,15 0,17 0,26 0,07 0,24 9559646 Latvia 0,15 0,18 0,27 0,07 0,25 9798740 Lithuania 0,22 0,26 0,40 0,10 0,36 14332796 Luxembourg 0,24 0,28 0,43 0,11 0,39 15539714 Hungary 0,71 0,82 1,26 0,33 1,15 45691955 Malta 0,05 0,06 0,09 0,02 0,08 3146474 Netherlands 4,91 5,68 0,00 –4,26 0,00 1,42 56220125 Austria 2,31 2,68 0,00 –2,01 0,00 0,67 26500064 Poland 2,42 2,80 4,30 1,12 3,93 155469518 Portugal 1,31 1,52 2,33 0,61 2,12 84106590 Romania 1,10 1,27 1,95 0,51 1,78 70559274 Slovenia 0,31 0,35 0,54 0,14 0,50 19643216 Slovakia 0,58 0,68 1,04 0,27 0,95 37529276 Finland 1,52 1,76 2,70 0,70 2,46 97423656 Sweden 2,49 2,88 0,00 –2,16 0,00 0,72 28486611 United Kingdom 13,59 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,11 26,11 100,00 3958542381 The calculations are made to 15 decimal places. Member State Traditional own resources (TOR) VAT and GNI-based own resources, including adjustments Total own resources Net sugar sector levies (75 %) Net customs duties (75 %) Total net traditional own resources (75 %) Collection costs (25 % of gross TOR) VAT-based own resource GNI-based own resource Reduction in favour of Netherlands and Sweden United Kingdom correction Total national contributions Share in total national contributions (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9) Belgium 6600000 1547600000 1554200000 518066667 432974400 2619095356 23368678 184436541 3259874975 3,10 4814074975 Bulgaria 400000 73800000 74200000 24733333 51297450 263472266 2350811 18553701 335674228 0,32 409874228 Czech Republic 3400000 193300000 196700000 65566667 191989800 986091660 8798327 69440517 1256320304 1,20 1453020304 Denmark 3400000 284100000 287500000 95833333 301596900 1857508634 16573479 130805649 2306484662 2,20 2593984662 Germany 26300000 2683300000 2709600000 903199997 1600006200 18559777993 165598200 233303187 20558685580 19,57 23268285580 Estonia 0 22600000 22600000 7533333 20010600 102777782 917027 7237605 130943014 0,12 153543014 Ireland 0 173300000 173300000 57766667 202476150 1039951304 9278886 73233310 1324939650 1,26 1498239650 Greece 1400000 194000000 195400000 65133334 363264900 1865789162 16647361 131388763 2377090186 2,26 2572490186 Spain 4700000 1037100000 1041800000 347266667 1544012550 7930306182 70757550 558451694 10103527976 9,62 11145327976 France 30900000 979000000 1009900000 336633333 2732617200 15023327531 134044491 1057941839 18947931061 18,04 19957831061 Italy 4700000 1318100000 1322800000 440933334 2032880400 11640764075 103863827 819741920 14597250222 13,89 15920050222 Cyprus 0 38400000 38400000 12800000 26430600 135751973 1211237 9559646 172953456 0,16 211353456 Latvia 0 11600000 11600000 3866667 21065700 139147237 1241531 9798740 171253208 0,16 182853208 Lithuania 800000 45700000 46500000 15500000 39177900 203533198 1816009 14332796 258859903 0,25 305359903 Luxembourg 0 12000000 12000000 4000000 42964350 220672073 1968930 15539714 281145067 0,27 293145067 Hungary 2000000 92400000 94400000 31466667 114503100 648849656 5789311 45691955 814834022 0,78 909234022 Malta 0 10600000 10600000 3533333 8699400 44681570 398668 3146474 56926112 0,05 67526112 Netherlands 7300000 1790300000 1797600000 599200000 282854800 4472433679 –611488606 56220125 4200019998 4,00 5997619998 Austria 3200000 171200000 174400000 58133334 282071025 2108137914 18809699 26500064 2435518702 2,32 2609918702 Poland 12800000 330100000 342900000 114300000 429843600 2207748479 19698467 155469518 2812760064 2,68 3155660064 Portugal 200000 112800000 113000000 37666667 232538700 1194357578 10656564 84106590 1521659432 1,45 1634659432 Romania 1000000 152400000 153400000 51133333 148650000 1001978594 8940077 70559274 1230127945 1,17 1383527945 Slovenia 0 80200000 80200000 26733333 54309750 278943941 2488856 19643216 355385763 0,34 435585763 Slovakia 1400000 128200000 129600000 43200000 87484500 532935357 4755075 37529276 662704208 0,63 792304208 Finland 800000 136200000 137000000 45666667 241269600 1383466879 12343877 97423656 1734504012 1,65 1871504012 Sweden 2600000 431000000 433600000 144533334 128660200 2266172121 –141282787 28486611 2282036145 2,17 2715636145 United Kingdom 9500000 2030400000 2039900000 679966667 2337267600 12379422948 110454455 –3958542381 10868602622 10,35 12908502622 Total 123400000 14079700000 14203100000 4734366667 13950917375 91107095142 0 0 105058012517 100,00 119261112517 Title Heading Budget 2010 Amending budget No 2/2010 New amount 1 OWN RESOURCES 121514703716 –2253591199 119261112517 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 2253591199 2253591199 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1179589448 1179589448 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 68894000 68894000 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH EU/COMMUNITY AGREEMENTS AND PROGRAMMES 30000000 30000000 7 INTEREST ON LATE PAYMENTS AND FINES 123000000 123000000 8 BORROWING AND LENDING OPERATIONS p.m. p.m. 9 MISCELLANEOUS REVENUE 30210000 30210000 Total 122946397164 122946397164 Title Chapter Heading Budget 2010 Amending budget No 2/2010 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) — — 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) 123400000 123400000 1 2 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM 14079700000 14079700000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 13950917375 13950917375 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 93360686341 –2253591199 91107095142 1 5 CORRECTION OF BUDGETARY IMBALANCES 0 0 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN 0 0 Title 1 — Total 121514703716 –2253591199 119261112517 Title Chapter Article Item Heading Budget 2010 Amending budget No 2/2010 New amount 1 4OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 93360686341 –2253591199 91107095142 Chapter 1 4 — Total 93360686341 –2253591199 91107095142 Budget 2010 Amending budget No 2/2010 New amount 93360686341 –2253591199 91107095142 Remarks The rate to be applied to the Member States' gross national income for this financial year is 0,7704 %. Legal basis Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof. Member State Budget 2010 Amending budget No 2/2010 New amount Belgium 2683880324 –64784968 2619095356 Bulgaria 269989418 –6517152 263472266 Czech Republic 1010483256 –24391596 986091660 Denmark 1903455276 –45946642 1857508634 Germany 19018865755 –459087762 18559777993 Estonia 105320055 –2542273 102777782 Ireland 1065675152 –25723848 1039951304 Greece 1911940629 –46151467 1865789162 Spain 8126467285 –196161103 7930306182 France 15394938969 –371611438 15023327531 Italy 11928705683 –287941608 11640764075 Cyprus 139109884 –3357911 135751973 Latvia 142589131 –3441894 139147237 Lithuania 208567719 –5034521 203533198 Luxembourg 226130535 –5458462 220672073 Hungary 664899359 –16049703 648849656 Malta 45786797 –1105227 44681570 Netherlands 4583062134 –110628455 4472433679 Austria 2160284029 –52146115 2108137914 Poland 2262358524 –54610045 2207748479 Portugal 1223900763 –29543185 1194357578 Romania 1026763164 –24784570 1001978594 Slovenia 285843795 –6899854 278943941 Slovakia 546117847 –13182490 532935357 Finland 1417687800 –34220921 1383466879 Sweden 2322227311 –56055190 2266172121 United Kingdom 12685635747 –306212799 12379422948 Article 1 4 0 — Total 93360686341 –2253591199 91107095142 Title Chapter Heading Budget 2010 Amending budget No 2/2010 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 2253591199 2253591199 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS RESULTING FROM APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 2 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6) TO (8) OF REGULATION (EC, EURATOM) No 1150/2000 p.m. p.m. 3 4 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE 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. 3 6 RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM p.m. p.m. 3 7 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF THE OWN RESOURCES DECISION 2007/436/EC, EURATOM — — Title 3 — Total p.m. 2253591199 2253591199 Title Chapter Article Item Heading Budget 2010 Amending budget No 2/2010 New amount 3 0SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 2253591199 2253591199 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. Chapter 3 0 — Total p.m. 2253591199 2253591199 Budgte 2010 Amending budget No 2/2010 New amount p.m. 2253591199 2253591199 Remarks Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year. The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000. After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget. A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III Commission. Legal basis Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, 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 15 thereof. Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

Versions

1. 2010-06-16