Address https://gelex.eu/eli/EU/act/oj/L/2015/1767@2015-07-07/en

Contents

1. Preamble
2. Sole Article
3. AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2015

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 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002,

having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020,

having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management,

having regard to the general budget of the European Union for the financial year 2015, as definitively adopted on 17 December 2014,

having regard to Draft amending budget No 3 of the European Union for the financial year 2015, which the Commission adopted on 15 April 2015,

having regard to the position on Draft amending budget No 3/2015, which the Council adopted on 19 June 2015 and forwarded to Parliament on the same day,

having regard to Parliament’s approval of 7 July 2015 of the Council position,

having regard to Rules 88 and 91 of Parliament’s Rules of Procedure,

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 2015 has been definitively adopted.

Done at Strasbourg, 7 July 2015. The President M. Schulz

AMENDING BUDGET No 3 FOR THE FINANCIAL YEAR 2015

INTRODUCTION AND FINANCING OF THE GENERAL BUDGET Description Budget 2015 Budget 2014 Change (%) Smart and inclusive growth 66922960910 65300076773 +2,49 Sustainable growth: natural resources 55998594804 56443752595 –0,79 Security and citizenship 1859513795 1665510850 +11,65 Global Europe 7422489907 6840903616 +8,50 Administration 8658756179 8405389881 +3,01 Compensation p.m. 28600000 — Special instruments 351724968 350000000 +0,49 Total expenditure 141214040563 139034233715 +1,57 Description Budget 2015 Budget 2014 Change (%) Miscellaneous revenue (Titles 4 to 9) 1575497557 5545428277 –71,59 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 1434557708 1005406925 +42,68 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. 4095463000 — Total revenue for Titles 3 to 9 3010055265 10646298202 –71,73 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 16825900000 16084600000 +4,61 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 18264479250 17689735350 +3,25 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 103113606048 94613600163 +8,98 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom 138203985298 128387935513 +7,65 Total revenue 141214040563 139034233715 +1,57 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 1720407000 4052264000 50 2026132000 1720407000 Bulgaria 201270000 414927000 50 207463500 201270000 Czech Republic 618215000 1405091000 50 702545500 618215000 Denmark 1045978000 2742029000 50 1371014500 1045978000 Germany 12873205000 30055584000 50 15027792000 12873205000 Estonia 92227000 198736000 50 99368000 92227000 Ireland 660326000 1491005000 50 745502500 660326000 Greece 717672000 1845174000 50 922587000 717672000 Spain 4867873000 10536508000 50 5268254000 4867873000 France 9943171000 22043072000 50 11021536000 9943171000 Croatia 268216000 430366000 50 215183000 215183000 Croatia Italy 6158442000 16160696000 50 8080348000 6158442000 Cyprus 107472000 158300000 50 79150000 79150000 Cyprus Latvia 94889000 262878000 50 131439000 94889000 Lithuania 146760000 372032000 50 186016000 146760000 Luxembourg 267324000 333256000 50 166628000 166628000 Luxembourg Hungary 403363000 993883000 50 496941500 403363000 Malta 53058000 73886000 50 36943000 36943000 Malta Netherlands 2797149000 6403499000 50 3201749500 2797149000 Austria 1543536000 3334038000 50 1667019000 1543536000 Poland 1818157000 4097085000 50 2048542500 1818157000 Portugal 775256000 1690835000 50 845417500 775256000 Romania 563787000 1537681000 50 768840500 563787000 Slovenia 179922000 357193000 50 178596500 178596500 Slovenia Slovakia 238229000 756777000 50 378388500 238229000 Finland 946116000 2037361000 50 1018680500 946116000 Sweden 1940367000 4508252000 50 2254126000 1940367000 United Kingdom 10038702000 21460858000 50 10730429000 10038702000 Total 61081089000 139753266000 69876633000 60881597500 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 1720407000 0,300 516122100 Bulgaria 201270000 0,300 60381000 Czech Republic 618215000 0,300 185464500 Denmark 1045978000 0,300 313793400 Germany 12873205000 0,300 3861961500 Estonia 92227000 0,300 27668100 Ireland 660326000 0,300 198097800 Greece 717672000 0,300 215301600 Spain 4867873000 0,300 1460361900 France 9943171000 0,300 2982951300 Croatia 215183000 0,300 64554900 Italy 6158442000 0,300 1847532600 Cyprus 79150000 0,300 23745000 Latvia 94889000 0,300 28466700 Lithuania 146760000 0,300 44028000 Luxembourg 166628000 0,300 49988400 Hungary 403363000 0,300 121008900 Malta 36943000 0,300 11082900 Netherlands 2797149000 0,300 839144700 Austria 1543536000 0,300 463060800 Poland 1818157000 0,300 545447100 Portugal 775256000 0,300 232576800 Romania 563787000 0,300 169136100 Slovenia 178596500 0,300 53578950 Slovakia 238229000 0,300 71468700 Finland 946116000 0,300 283834800 Sweden 1940367000 0,300 582110100 United Kingdom 10038702000 0,300 3011610600 Total 60881597500 18264479250 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 4052264000 2989866109 Bulgaria 414927000 306143967 Czech Republic 1405091000 1036712801 Denmark 2742029000 2023140540 Germany 30055584000 22175794075 Estonia 198736000 146632606 Ireland 1491005000 1100102392 Greece 1845174000 1361417521 Spain 10536508000 7774110517 France 22043072000 16263953662 Croatia 430366000 317535264 Italy 16160696000 11923783168 Cyprus 158300000 116797870 Latvia 262878000 0,7378261 193958247 Lithuania 372032000 274494917 Luxembourg 333256000 245884972 Hungary 993883000 733312809 Malta 73886000 54515019 Netherlands 6403499000 4724668640 Austria 3334038000 2459940227 Poland 4097085000 3022936213 Portugal 1690835000 1247542180 Romania 1537681000 1134541162 Slovenia 357193000 263546315 Slovakia 756777000 558369816 Finland 2037361000 1503218104 Sweden 4508252000 3326305953 United Kingdom 21460858000 15834380982 Total 139753266000 103113606048 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 16,2167 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 5,9238 (1) – (2) 10,2929 Total allocated expenditure 126118882798 Enlargement related expenditure 29283982122 Enlargement-adjusted total allocated expenditure = (4) – (5) 96834900676 United Kingdom’s correction original amount = (3) × (6) × 0,66 6578286401 United Kingdom’s advantage 1119838248 Core United Kingdom’s correction = (7) – (8) 5458448153 Windfall gains deriving from traditional own resources 25084566 Correction for the United Kingdom = (9) – (10) 5433363587 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 2,90 3,43 5,48 1,54 4,96 269708378 Bulgaria 0,30 0,35 0,56 0,16 0,51 27616485 Czech Republic 1,01 1,19 1,90 0,53 1,72 93519281 Denmark 1,96 2,32 3,71 1,04 3,36 182502472 Germany 21,51 25,41 0,00 –19,06 0,00 6,35 345125522 Estonia 0,14 0,17 0,27 0,08 0,24 13227362 Ireland 1,07 1,26 2,02 0,57 1,83 99237498 Greece 1,32 1,56 2,49 0,70 2,26 122810085 Spain 7,54 8,91 14,24 4,00 12,91 701283156 France 15,77 18,63 29,79 8,37 27,00 1467130770 Croatia 0,31 0,36 0,58 0,16 0,53 28644066 Italy 11,56 13,66 21,84 6,13 19,80 1075614795 Cyprus 0,11 0,13 0,21 0,06 0,19 10536045 Latvia 0,19 0,22 0,36 0,10 0,32 17496491 Lithuania 0,27 0,31 0,50 0,14 0,46 24761503 Luxembourg 0,24 0,28 0,45 0,13 0,41 22180671 Hungary 0,71 0,84 1,34 0,38 1,22 66150323 Malta 0,05 0,06 0,10 0,03 0,09 4917664 Netherlands 4,58 5,41 0,00 –4,06 0,00 1,35 73530793 Austria 2,39 2,82 0,00 –2,11 0,00 0,70 38284453 Poland 2,93 3,46 5,54 1,56 5,02 272691550 Portugal 1,21 1,43 2,29 0,64 2,07 112537674 Romania 1,10 1,30 2,08 0,58 1,88 102344134 Slovenia 0,26 0,30 0,48 0,14 0,44 23773857 Slovakia 0,54 0,64 1,02 0,29 0,93 50369151 Finland 1,46 1,72 2,75 0,77 2,50 135601563 Sweden 3,23 3,81 0,00 –2,86 0,00 0,95 51767845 United Kingdom 15,36 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,09 28,09 100,00 5433363587 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 United Kingdom correction Total national contributions Share in total national contributions (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) = (5) + (6) + (7) (9) (10) = (3) + (8) Belgium 6600000 1502800000 1509400000 503133333 516122100 2989866109 269708378 3775696587 3,11 5285096587 Bulgaria 400000 62900000 63300000 21100000 60381000 306143967 27616485 394141452 0,32 457441452 Czech Republic 3400000 176200000 179600000 59866667 185464500 1036712801 93519281 1315696582 1,08 1495296582 Denmark 3400000 325000000 328400000 109466667 313793400 2023140540 182502472 2519436412 2,08 2847836412 Germany 26300000 3525500000 3551800000 1183933329 3861961500 22175794075 345125522 26382881097 21,74 29934681097 Estonia 0 24500000 24500000 8166667 27668100 146632606 13227362 187528068 0,15 212028068 Ireland 0 237400000 237400000 79133333 198097800 1100102392 99237498 1397437690 1,15 1634837690 Greece 1400000 111800000 113200000 37733334 215301600 1361417521 122810085 1699529206 1,40 1812729206 Spain 4700000 1099500000 1104200000 368066667 1460361900 7774110517 701283156 9935755573 8,19 11039955573 France 30900000 1488500000 1519400000 506466667 2982951300 16263953662 1467130770 20714035732 17,07 22233435732 Croatia 1700000 36100000 37800000 12600000 64554900 317535264 28644066 410734230 0,34 448534230 Italy 4700000 1481900000 1486600000 495533334 1847532600 11923783168 1075614795 14846930563 12,23 16333530563 Cyprus 0 15100000 15100000 5033333 23745000 116797870 10536045 151078915 0,12 166178915 Latvia 0 23500000 23500000 7833333 28466700 193958247 17496491 239921438 0,20 263421438 Lithuania 800000 57600000 58400000 19466667 44028000 274494917 24761503 343284420 0,28 401684420 Luxembourg 0 12300000 12300000 4100000 49988400 245884972 22180671 318054043 0,26 330354043 Hungary 2100000 89300000 91400000 30466667 121008900 733312809 66150323 920472032 0,76 1011872032 Malta 0 9200000 9200000 3066667 11082900 54515019 4917664 70515583 0,06 79715583 Netherlands 7200000 2054200000 2061400000 687133333 839144700 4724668640 73530793 5637344133 4,64 7698744133 Austria 3200000 180600000 183800000 61266667 463060800 2459940227 38284453 2961285480 2,44 3145085480 Poland 12800000 398300000 411100000 137033334 545447100 3022936213 272691550 3841074863 3,16 4252174863 Portugal 100000 131700000 131800000 43933333 232576800 1247542180 112537674 1592656654 1,31 1724456654 Romania 900000 111100000 112000000 37333333 169136100 1134541162 102344134 1406021396 1,16 1518021396 Slovenia 0 62600000 62600000 20866667 53578950 263546315 23773857 340899122 0,28 403499122 Slovakia 1300000 96900000 98200000 32733333 71468700 558369816 50369151 680207667 0,56 778407667 Finland 700000 124300000 125000000 41666667 283834800 1503218104 135601563 1922654467 1,58 2047654467 Sweden 2600000 478700000 481300000 160433334 582110100 3326305953 51767845 3960183898 3,26 4441483898 United Kingdom 9500000 2783700000 2793200000 931066667 3011610600 15834380982 –5433363587 13412627995 11,05 16205827995 Total 124700000 16701200000 16825900000 5608633333 18264479250 103113606048 0 121378085298 100,00 138203985298 GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2015 Amending budget No 3/2015 New amount 1 OWN RESOURCES 139638543006 –1434557708 138203985298 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1434557708 1434557708 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1300952883 1300952883 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 54453674 54453674 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60000000 60000000 7 INTEREST ON LATE PAYMENTS AND FINES 123000000 123000000 8 BORROWING AND LENDING OPERATIONS 6890000 6890000 9 MISCELLANEOUS REVENUE 30201000 30201000 GRAND TOTAL 141214040563 141214040563 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) CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(B) OF DECISION 2007/436/EC, EURATOM OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM CORRECTION OF BUDGETARY IMBALANCES GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN Article Item Heading Budget 2015 Amending budget No 3/2015 New amount CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years p.m. p.m. 1 1 1 Sugar storage levies p.m. p.m. 1 1 3 Charges levied on non-exported C sugar, C isoglucose and C inulin syrup production, and on substituted C sugar and C isoglucose p.m. p.m. 1 1 7 Production charge 124700000 124700000 1 1 8 One-off amounts on additional sugar quotas and supplementary isoglucose quotas p.m. p.m. 1 1 9 Surplus amount p.m. p.m. CHAPTER 1 1 — TOTAL 124700000 124700000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 16701200000 16701200000 CHAPTER 1 2 — TOTAL 16701200000 16701200000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom 18264479250 18264479250 CHAPTER 1 3 — TOTAL 18264479250 18264479250 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom 104548163756 –1434557708 103113606048 CHAPTER 1 4 — TOTAL 104548163756 –1434557708 103113606048 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2007/436/EC, Euratom 0,— 0,— CHAPTER 1 5 — TOTAL 0,— 0,— CHAPTER 1 6 1 6 0 Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden pursuant to Article 2(5) of Decision 2007/436/EC, Euratom p.m. p.m. CHAPTER 1 6 — TOTAL p.m. p.m. Title 1 — Total 139638543006 –1434557708 138203985298 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM Budget 2015 Amending budget No 3/2015 New amount 104548163756 –1434557708 103113606048 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 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 0,7378 %. 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 2015 Draft amending budget No. 3/2015 New amount Belgium 3031462322 –41596213 2989866109 Bulgaria 310403164 –4259197 306143967 Czech Republic 1051135964 –14423163 1036712801 Denmark 2051287280 –28146740 2023140540 Germany 22484312586 –308518511 22175794075 Estonia 148672618 –2040012 146632606 Ireland 1115407456 –15305064 1100102392 Greece 1380358106 –18940585 1361417521 Spain 7882267051 –108156534 7774110517 France 16490224287 –226270625 16263953662 Croatia 321952941 –4417677 317535264 Italy 12089671606 –165888438 11923783168 Cyprus 118422809 –1624939 116797870 Latvia 196656672 –2698425 193958247 Lithuania 278313800 –3818883 274494917 Luxembourg 249305822 –3420850 245884972 Hungary 743514950 –10202141 733312809 Malta 55273453 –758434 54515019 Netherlands 4790400119 –65731479 4724668640 Austria 2494163899 –34223672 2459940227 Poland 3064992510 –42056297 3022936213 Portugal 1264898485 –17356305 1247542180 Romania 1150325353 –15784191 1134541162 Slovenia 267212877 –3666562 263546315 Slovakia 566138080 –7768264 558369816 Finland 1524131475 –20913371 1503218104 Sweden 3372582851 –46276898 3326305953 United Kingdom 16054675220 –220294238 15834380982 Article 1 4 0 — Total 104548163756 –1434557708 103113606048 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR 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 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 ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM Article Item Heading Budget 2015 Amending budget No 3/2015 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 1434557708 1434557708 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. 1434557708 1434557708 CHAPTER 3 1 3 1 0Application for 1995 and subsequent financial years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 3 1 0 3 Application for 1995 and subsequent years of Article 10(4), (5) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 1 0 — Total p.m. p.m. CHAPTER 3 1 — TOTAL p.m. p.m. CHAPTER 3 2 3 2 0Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 3 2 0 3 Application for 1995 and subsequent financial years of Article 10(6), (7) and (8) of Regulation (EC, Euratom) No 1150/2000 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 4 3 4 0 Adjustment for the impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice p.m. p.m. CHAPTER 3 4 — TOTAL p.m. p.m. CHAPTER 3 5 3 5 0Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 5 0 4 Result of the definitive calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 5 0 — Total p.m. p.m. CHAPTER 3 5 — TOTAL p.m. p.m. CHAPTER 3 6 3 6 0Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom 3 6 0 4 Result of intermediate updates of the calculation of the financing of the correction of budgetary imbalances for the United Kingdom p.m. p.m. Article 3 6 0 — Total p.m. p.m. CHAPTER 3 6 — TOTAL p.m. p.m. Title 3 — Total p.m. 1434557708 1434557708 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR Budget 2015 Amending budget No 3/2015 New amount p.m. 1434557708 1434557708 In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year. The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 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 in 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 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. Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1), and in particular Article 18 thereof.

Versions

1. 2015-07-07