Address https://gelex.eu/eli/EU/act/oj/L/2012/467@2012-07-05/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 Article 314(4)(a) and Article 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 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 the general budget of the European Union for the financial year 2012, as definitively adopted on 1 December 2011,

Having regard to draft amending budget No 3 to the general budget 2012, which the Commission drew up on 16 April 2012,

Having regard to the position on draft amending budget No 3/2012, which the Council adopted on 11 June 2012,

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

Having regard to the Parliament's approval of 5 July 2012 of the Council position,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 3 of the European Union for the financial year 2012 has been definitively adopted.

Done at Strasbourg, 5 July 2012. The President M. Schulz

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET Appropriations to be covered during the financial year 2012 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 2012 Budget 2011 Change (%) Sustainable growth 55318662427 53629039384 +3,15 Preservation and management of natural resources 57034220262 55945938309 +1,95 Citizenship, freedom, security and justice 1502339740 1738083206 –13,56 EU as a global player 6955083523 7242528574 –3,97 Administration 8277736996 8171544289 +1,30 Total expenditure 129088042948 126727133762 +1,86 Description Budget 2012 Budget 2011 Change (%) Miscellaneous revenue (Titles 4 to 9) 1575719138 2083368232 –24,37 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1496968014 4539394283 –67,02 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. 1814882000 — Total revenue for Titles 3 to 9 3072687152 8437644515 –63,58 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 19294600000 16667000000 +15,77 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 14498917425 14125977050 +2,64 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 92221838371 87496512197 +5,40 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom 126015355796 118289489247 +6,53 Total revenue 129088042948 126727133762 +1,86 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 1697259000 3858487000 50 1929243500 1697259000 Bulgaria 180007000 393723000 50 196861500 180007000 CzechRepublic 706749000 1510798000 50 755399000 706749000 Denmark 993674000 2543328000 50 1271664000 993674000 Germany 11362785000 27032865000 50 13516432500 11362785000 Estonia 76787000 155139000 50 77569500 76787000 Ireland 646891000 1288774000 50 644387000 644387000 Ireland Greece 1008319000 2205629000 50 1102814500 1008319000 Spain 5387545000 10857848000 50 5428924000 5387545000 France 9662949000 21150397000 50 10575198500 9662949000 Italy 5901930000 16246488000 50 8123244000 5901930000 Cyprus 154750000 186290000 50 93145000 93145000 Cyprus Latvia 65052000 195565000 50 97782500 65052000 Lithuania 126059000 313038000 50 156519000 126059000 Luxembourg 228808000 335005000 50 167502500 167502500 Luxembourg Hungary 460966000 1096923000 50 548461500 460966000 Malta 45081000 63619000 50 31809500 31809500 Malta Netherlands 2848613000 6365726000 50 3182863000 2848613000 Austria 1359963000 3041969000 50 1520984500 1359963000 Poland 1931300000 3987640000 50 1993820000 1931300000 Portugal 833911000 1632634000 50 816317000 816317000 Portugal Romania 517803000 1409694000 50 704847000 517803000 Slovenia 187721000 376967000 50 188483500 187721000 Slovakia 227095000 734482000 50 367241000 227095000 Finland 877129000 2026935000 50 1013467500 877129000 Sweden 1736383000 4116381000 50 2058190500 1736383000 United Kingdom 8338523000 18182819000 50 9091409500 8338523000 Total 57564052000 131309163000 65654581500 57407772000 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 1697259000 0,300 509177700 Bulgaria 180007000 0,300 54002100 CzechRepublic 706749000 0,300 212024700 Denmark 993674000 0,300 298102200 Germany 11362785000 0,150 1704417750 Estonia 76787000 0,300 23036100 Ireland 644387000 0,300 193316100 Greece 1008319000 0,300 302495700 Spain 5387545000 0,300 1616263500 France 9662949000 0,300 2898884700 Italy 5901930000 0,300 1770579000 Cyprus 93145000 0,300 27943500 Latvia 65052000 0,300 19515600 Lithuania 126059000 0,300 37817700 Luxembourg 167502500 0,300 50250750 Hungary 460966000 0,300 138289800 Malta 31809500 0,300 9542850 Netherlands 2848613000 0,100 284861300 Austria 1359963000 0,225 305991675 Poland 1931300000 0,300 579390000 Portugal 816317000 0,300 244895100 Romania 517803000 0,300 155340900 Slovenia 187721000 0,300 56316300 Slovakia 227095000 0,300 68128500 Finland 877129000 0,300 263138700 Sweden 1736383000 0,100 173638300 United Kingdom 8338523000 0,300 2501556900 Total 57407772000 14498917425 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 3858487000 2709915716 Bulgaria 393723000 276521897 CzechRepublic 1510798000 1061072706 Denmark 2543328000 1786245365 Germany 27032865000 18985883773 Estonia 155139000 108958152 Ireland 1288774000 905139480 Greece 2205629000 1549070579 Spain 10857848000 7625748885 France 21150397000 14854473588 Italy 16246488000 11410330827 Cyprus 186290000 130836309 Latvia 195565000 0,7023260 137350383 Lithuania 313038000 219854724 Luxembourg 335005000 235282719 Hungary 1096923000 770397536 Malta 63619000 44681277 Netherlands 6365726000 4470814838 Austria 3041969000 2136453900 Poland 3987640000 2800623225 Portugal 1632634000 1146641296 Romania 1409694000 990064739 Slovenia 376967000 264753723 Slovakia 734482000 515845800 Finland 2026935000 1423569138 Sweden 4116381000 2891041376 United Kingdom 18182819000 12770266420 Total 131309163000 92221838371 EU GDP price deflator, in EUR (spring 2011 economic forecast): (a) 2004 EU25 = 107,3995 / (b) 2006 EU25 = 112,1888 / (c) 2006 EU27 = 112,5311 / (d) 2012 EU27 = 120,8724 Lump-sum for the Netherlands: in 2012 prices: 605000000 EUR × [(b/a) × (d/c)] = 678824017 EUR Lump-sum for Sweden: in 2012 prices: 150000000 EUR × [(b/a) × (d/c)] = 168303475 EUR Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction in favour of the Netherlands and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 2,94 24892630 24892630 Bulgaria 0,30 2540063 2540063 CzechRepublic 1,15 9746757 9746757 Denmark 1,94 16408018 16408018 Germany 20,59 174399734 174399734 Estonia 0,12 1000863 1000863 Ireland 0,98 8314392 8314392 Greece 1,68 14229388 14229388 Spain 8,27 70048284 70048284 France 16,11 136449600 136449600 Italy 12,37 104812538 104812538 Cyprus 0,14 1201831 1201831 Latvia 0,15 1261667 1261667 Lithuania 0,24 2019532 2019532 Luxembourg 0,26 2161250 2161250 Hungary 0,84 7076685 7076685 Malta 0,05 410431 410431 Netherlands –678824017 4,85 41067824 –637756193 Austria 2,32 19624949 19624949 Poland 3,04 25725847 25725847 Portugal 1,24 10532769 10532769 Romania 1,07 9094495 9094495 Slovenia 0,29 2431964 2431964 Slovakia 0,56 4738435 4738435 Finland 1,54 13076562 13076562 Sweden –168303475 3,13 26556407 –141747068 United Kingdom 13,85 117304577 117304577 Total –847127492 100,00 847127492 0 Description Coefficient (%) Amount United Kingdom's share (in %) of notional uncapped VAT base 15,0054 United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure 7,6164 (1) – (2) 7,3890 Total allocated expenditure 114982094901 Enlargement related expenditure = (5a + 5b) 29243025286 Pre-accession expenditure 3047748507 Expenditure related to Article 4(1)(g) 26195276779 Enlargement-adjusted total allocated expenditure = (4) – (5) 85739069616 United Kingdom's correction original amount = (3) × (6) × 0,66 4181273373 United Kingdom's advantage 319474318 Core United Kingdom's correction = (7) – (8) 3861799055 Windfall gains deriving from traditional own resources 61357780 Correction for the United Kingdom = (9) – (10) 3800441275 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 point (g) of paragraph 1 of that Article shall not exceed EUR 10500000000, 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 2007 UK correction 0 0 2008 UK correction –301636064 –279914923 2009 UK correction –1350053160 –1271666250 2010 UK correction –2083537505 –1918060737 2011 UK correction –2594262405 –2350972433 2012 UK correction n/a n/a Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) –6329489133 –5820614343 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 2,94 3,41 5,32 1,43 4,84 183957133 Bulgaria 0,30 0,35 0,54 0,15 0,49 18771128 CzechRepublic 1,15 1,34 2,08 0,56 1,90 72028769 Denmark 1,94 2,25 3,50 0,94 3,19 121255644 Germany 20,59 23,90 0,00 –17,92 0,00 5,97 227039988 Estonia 0,12 0,14 0,21 0,06 0,19 7396403 Ireland 0,98 1,14 1,78 0,48 1,62 61443558 Greece 1,68 1,95 3,04 0,82 2,77 105155515 Spain 8,27 9,60 14,96 4,02 13,62 517658498 France 16,11 18,70 29,15 7,84 26,53 1008365814 Italy 12,37 14,36 22,39 6,02 20,38 774567167 Cyprus 0,14 0,16 0,26 0,07 0,23 8881558 Latvia 0,15 0,17 0,27 0,07 0,25 9323752 Lithuania 0,24 0,28 0,43 0,12 0,39 14924392 Luxembourg 0,26 0,30 0,46 0,12 0,42 15971690 Hungary 0,84 0,97 1,51 0,41 1,38 52296874 Malta 0,05 0,06 0,09 0,02 0,08 3033098 Netherlands 4,85 5,63 0,00 –4,22 0,00 1,41 53463603 Austria 2,32 2,69 0,00 –2,02 0,00 0,67 25548480 Poland 3,04 3,52 5,49 1,48 5,00 190114628 Portugal 1,24 1,44 2,25 0,60 2,05 77837419 Romania 1,07 1,25 1,94 0,52 1,77 67208537 Slovenia 0,29 0,33 0,52 0,14 0,47 17972270 Slovakia 0,56 0,65 1,01 0,27 0,92 35017146 Finland 1,54 1,79 2,79 0,75 2,54 96636104 Sweden 3,13 3,64 0,00 –2,73 0,00 0,91 34572107 United Kingdom 13,85 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –26,89 26,89 100,00 3800441275 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) (p.m.) 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 1754400000 1761000000 587000000 509177700 2709915716 24892630 183957133 3427943179 3,21 5188943179 Bulgaria 400000 55100000 55500000 18500000 54002100 276521897 2540063 18771128 351835188 0,33 407335188 CzechRepublic 3400000 223600000 227000000 75666667 212024700 1061072706 9746757 72028769 1354872932 1,27 1581872932 Denmark 3400000 341500000 344900000 114966667 298102200 1786245365 16408018 121255644 2222011227 2,08 2566911227 Germany 26300000 4012600000 4038900000 1346299996 1704417750 18985883773 174399734 227039988 21091741245 19,76 25130641245 Estonia 0 22300000 22300000 7433333 23036100 108958152 1000863 7396403 140391518 0,13 162691518 Ireland 0 198300000 198300000 66100000 193316100 905139480 8314392 61443558 1168213530 1,09 1366513530 Greece 1400000 208300000 209700000 69900000 302495700 1549070579 14229388 105155515 1970951182 1,85 2180651182 Spain 4700000 1358000000 1362700000 454233334 1616263500 7625748885 70048284 517658498 9829719167 9,21 11192419167 France 30900000 1710700000 1741600000 580533333 2898884700 14854473588 136449600 1008365814 18898173702 17,71 20639773702 Italy 4700000 2193200000 2197900000 732633334 1770579000 11410330827 104812538 774567167 14060289532 13,17 16258189532 Cyprus 0 29600000 29600000 9866667 27943500 130836309 1201831 8881558 168863198 0,16 198463198 Latvia 0 21400000 21400000 7133333 19515600 137350383 1261667 9323752 167451402 0,16 188851402 Lithuania 800000 44900000 45700000 15233334 37817700 219854724 2019532 14924392 274616348 0,26 320316348 Luxembourg 0 16900000 16900000 5633333 50250750 235282719 2161250 15971690 303666409 0,28 320566409 Hungary 2000000 118800000 120800000 40266667 138289800 770397536 7076685 52296874 968060895 0,91 1088860895 Malta 0 12400000 12400000 4133333 9542850 44681277 410431 3033098 57667656 0,05 70067656 Netherlands 7300000 2107700000 2115000000 705000000 284861300 4470814838 –637756193 53463603 4171383548 3,91 6286383548 Austria 3200000 180700000 183900000 61300000 305991675 2136453900 19624949 25548480 2487619004 2,33 2671519004 Poland 12800000 406800000 419600000 139866667 579390000 2800623225 25725847 190114628 3595853700 3,37 4015453700 Portugal 200000 149300000 149500000 49833334 244895100 1146641296 10532769 77837419 1479906584 1,39 1629406584 Romania 1000000 120900000 121900000 40633333 155340900 990064739 9094495 67208537 1221708671 1,14 1343608671 Slovenia 0 76600000 76600000 25533333 56316300 264753723 2431964 17972270 341474257 0,32 418074257 Slovakia 1400000 122000000 123400000 41133334 68128500 515845800 4738435 35017146 623729881 0,58 747129881 Finland 800000 165600000 166400000 55466667 263138700 1423569138 13076562 96636104 1796420504 1,68 1962820504 Sweden 2600000 527200000 529800000 176600000 173638300 2891041376 –141747068 34572107 2957504715 2,77 3487304715 United Kingdom 9500000 2992400000 3001900000 1000633334 2501556900 12770266420 117304577 –3800441275 11588686622 10,86 14590586622 Total 123400000 19171200000 19294600000 6431533333 14498917425 92221838371 0 0 106720755796 100,00 126015355796 GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2012 Amending budget No. 3/2012 New amount 1 OWN RESOURCES 127512323810 –1496968014 126015355796 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1496968014 1496968014 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1312344852 1312344852 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 59790286 59790286 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 50000000 50000000 7 INTEREST ON LATE PAYMENTS AND FINES 123000000 123000000 8 BORROWING AND LENDING OPERATIONS 384000 384000 9 MISCELLANEOUS REVENUE 30200000 30200000 Total 129088042948 129088042948 Title Chapter Heading Budget 2012 Amending budget No. 3/2012 New amount 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 19171200000 19171200000 1 3 OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM 14498917425 14498917425 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM 93718806385 –1496968014 92221838371 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 127512323810 –1496968014 126015355796 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM Title Chapter Article Item Heading Budget 2012 Amending budget No. 3/2012 New amount 1 4 OWN 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 93718806385 –1496968014 92221838371 Chapter 1 4 — Total 93718806385 –1496968014 92221838371 Budget 2012 Amending budget No. 3/2012 New amount 93718806385 –1496968014 92221838371 The GNI-based resource is an additional resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante. The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States. The rate to be applied to the Member States' gross national income for this financial year is 0,7023 %. 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 2012 Amending budget No. 3/2012 New amount Belgium 2753903748 –43988032 2709915716 Bulgaria 281010470 –4488573 276521897 CzechRepublic 1078296305 –17223598 1061072706 Denmark 1815240147 –28994783 1786245365 Germany 19294067399 –308183629 18985883773 Estonia 110726788 –1768636 108958152 Ireland 919831931 –14692451 905139480 Greece 1574215481 –25144902 1549070579 Spain 7749531954 –123783068 7625748885 France 15095595129 –241121542 14854473588 Italy 11595546179 –185215352 11410330827 Cyprus 132960077 –2123767 130836309 Latvia 139579889 –2229506 137350383 Lithuania 223423461 –3568737 219854724 Luxembourg 239101888 –3819168 235282719 Hungary 782902822 –12505286 770397536 Malta 45406555 –725278 44681277 Netherlands 4543386226 –72571388 4470814838 Austria 2171133356 –34679455 2136453900 Poland 2846083644 –45460419 2800623225 Portugal 1165253865 –18612569 1146641296 Romania 1006135718 –16070979 990064739 Slovenia 269051272 –4297549 264753723 Slovakia 524219139 –8373338 515845800 Finland 1446676869 –23107732 1423569138 Sweden 2937969485 –46928109 2891041376 United Kingdom 12977556588 –207290168 12770266420 Article 1 4 0 — Total 93718806385 –1496968014 92221838371 Title Chapter Heading Budget 2012 Amending budget No. 3/2012 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR p.m. 1496968014 1496968014 3 1 BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE 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), (7) AND (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. Title 3 — Total p.m. 1496968014 1496968014 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR Title Chapter Article Item Heading Budget 2012 Amending budget No. 3/2012 New amount 3 0 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 3 0 0 Surplus available from the preceding financial year p.m. 1496968014 1496968014 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. 1496968014 1496968014 Budget 2012 Amending budget No. 3/2012 New amount p.m. 1496968014 1496968014 According to Article 15 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year. The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 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 that must be presented by the Commission within 15 days following the submission of the provisional accounts. A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III Commission. Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European 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. 2012-07-05