Address https://gelex.eu/eli/EU/act/oj/L/2015/369@2014-12-17/en

Contents

1. Preamble
2. Sole Article
3. AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2014

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 (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 2014, as definitively adopted on 20 November 2013,

having regard to Draft amending budget No 6 of the European Union for the financial year 2014, which the Commission adopted on 17 October 2014,

having regard to Amending letter No 1/2014 to Draft amending budget No 6/2014, which the Commission adopted on 3 December 2014,

having regard to the position on Draft amending budget No 6/2014, which the Council adopted on 12 December 2014 and forwarded to Parliament on the same day,

having regard to Parliament's approval of 17 December 2014 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 5 of the European Union for the financial year 2014 has been definitively adopted.

Done at Strasbourg, 17 December 2014. The President M. Schulz

AMENDING BUDGET No 5 FOR THE FINANCIAL YEAR 2014

INTRODUCTION AND FINANCING OF THE GENERAL BUDGET Description Budget 2014 Budget 2013 Change (%) Smart and inclusive growth 65300076773 69127255205 –5,54 Sustainable growth: natural resources 56443752595 57814298094 –2,37 Security and citizenship 1665510850 1894151766 –12,07 Global Europe 6840903616 6731869945 +1,62 Administration 8405483381 8417791740 –0,15 Compensation 28600000 75000000 –61,87 Special instruments 350000000 390465192 –10,36 Total expenditure 139034233715 144450831942 –3,75 Description Budget 2014 Budget 2013 Change (%) Miscellaneous revenue (Titles 4 to 9) 5545428277 3067967007 +80,75 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) p.m. 1023276526 — 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. 34000000 — Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) 4095463000 p.m. — Total revenue for Titles 3 to 9 9640891277 4125243533 +133,70 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 16084600000 14822700000 +8,51 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 17689735350 14680052250 +20,50 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 95619007088 110822836159 –13,72 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom 129393342438 140325588409 –7,79 Total revenue 139034233715 144450831942 –3,75 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 1665407000 3925460000 50 1962730000 1665407000 Bulgaria 193091000 399471000 50 199735500 193091000 Czech Republic 596638000 1357846000 50 678923000 596638000 Denmark 951296000 2654016000 50 1327008000 951296000 Germany 12418967000 29002636000 50 14501318000 12418967000 Estonia 87147000 186046000 50 93023000 87147000 Ireland 655428000 1434183000 50 717091500 655428000 Greece 709312000 1798621000 50 899310500 709312000 Spain 4756829000 10283204000 50 5141602000 4756829000 France 9731337000 21411597000 50 10705798500 9731337000 Croatia 263049000 422319000 50 211159500 211159500 Croatia Italy 6042837000 15763695000 50 7881847500 6042837000 Cyprus 105170000 153422000 50 76711000 76711000 Cyprus Latvia 88567000 246154000 50 123077000 88567000 Lithuania 138416000 349250000 50 174625000 138416000 Luxembourg 268280000 325038000 50 162519000 162519000 Luxembourg Hungary 401698000 979528000 50 489764000 401698000 Malta 51049000 70431000 50 35215500 35215500 Malta Netherlands 2743653000 6249242000 50 3124621000 2743653000 Austria 1499731000 3217349000 50 1608674500 1499731000 Poland 1750837000 3931784000 50 1965892000 1750837000 Portugal 767138000 1655525000 50 827762500 767138000 Romania 528406000 1444740000 50 722370000 528406000 Slovenia 177308000 352303000 50 176151500 176151500 Slovenia Slovakia 230006000 725821000 50 362910500 230006000 Finland 928440000 1983150000 50 991575000 928440000 Sweden 1889310000 4380034000 50 2190017000 1889310000 United Kingdom 9529537000 20226302000 50 10113151000 9529537000 Total 59168884000 134929167000 67464583500 58965784500 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 1665407000 0,300 499622100 Bulgaria 193091000 0,300 57927300 Czech Republic 596638000 0,300 178991400 Denmark 951296000 0,300 285388800 Germany 12418967000 0,300 3725690100 Estonia 87147000 0,300 26144100 Ireland 655428000 0,300 196628400 Greece 709312000 0,300 212793600 Spain 4756829000 0,300 1427048700 France 9731337000 0,300 2919401100 Croatia 211159500 0,300 63347850 Italy 6042837000 0,300 1812851100 Cyprus 76711000 0,300 23013300 Latvia 88567000 0,300 26570100 Lithuania 138416000 0,300 41524800 Luxembourg 162519000 0,300 48755700 Hungary 401698000 0,300 120509400 Malta 35215500 0,300 10564650 Netherlands 2743653000 0,300 823095900 Austria 1499731000 0,300 449919300 Poland 1750837000 0,300 525251100 Portugal 767138000 0,300 230141400 Romania 528406000 0,300 158521800 Slovenia 176151500 0,300 52845450 Slovakia 230006000 0,300 69001800 Finland 928440000 0,300 278532000 Sweden 1889310000 0,300 566793000 United Kingdom 9529537000 0,300 2858861100 Total 58965784500 17689735350 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 3925460000 2781819498 Bulgaria 399471000 283089426 Czech Republic 1357846000 962252189 Denmark 2654016000 1880797016 Germany 29002636000 20553030295 Estonia 186046000 131843501 Ireland 1434183000 1016349226 Greece 1798621000 1274612139 Spain 10283204000 7287303242 France 21411597000 15173558770 Croatia 422319000 299280907 Italy 15763695000 11171112202 Cyprus 153422000 108724152 Latvia 246154000 0,7086608 174439683 Lithuania 349250000 247499773 Luxembourg 325038000 230341679 Hungary 979528000 694153065 Malta 70431000 49911687 Netherlands 6249242000 4428592634 Austria 3217349000 2280009013 Poland 3931784000 2786301068 Portugal 1655525000 1173205618 Romania 1444740000 1023830558 Slovenia 352303000 249663314 Slovakia 725821000 514360867 Finland 1983150000 1405380602 Sweden 4380034000 3103958258 United Kingdom 20226302000 14333586706 Total 134929167000 95619007088 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 15,5861 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 6,1166 (1) – (2) 9,4694 Total allocated expenditure 134675970767 Enlargement related expenditure 31337201043 Enlargement-adjusted total allocated expenditure = (4) – (5) 103338769725 United Kingdom’s correction original amount = (3) × (6) × 0,66 6458490768 United Kingdom’s advantage 883513735 Core United Kingdom’s correction = (7) – (8) 5574977032 Windfall gains deriving from traditional own resources 32794702 Correction for the United Kingdom = (9) – (10) 5542182331 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 14,9811 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,3021 (1) – (2) 7,6790 Total allocated expenditure 116702674481 Enlargement related expenditure 26831341733 Pre-accession expenditure 3040714610 Expenditure related to Art 4(1)(g) 23790627123 Enlargement-adjusted total allocated expenditure = (4) – (5) 89871332749 United Kingdom’s correction original amount = (3) × (6) × 0,66 4554788119 United Kingdom’s advantage 358708861 Core United Kingdom’s correction = (7) – (8) 4196079257 Windfall gains deriving from traditional own resources 7667508 Correction for the United Kingdom = (9) – (10) 4188411749 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 15,4336 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,7118 (1) – (2) 7,7218 Total allocated expenditure 111424575479 Enlargement related expenditure 23861206535 Pre-accession expenditure 2970699609 Expenditure related to Art 4(1)(g) 20890506926 Enlargement-adjusted total allocated expenditure = (4) – (5) 87563368944 United Kingdom’s correction original amount = (3) × (6) × 0,66 4462554636 United Kingdom’s advantage 703660977 Core United Kingdom’s correction = (7) – (8) 3758893659 Windfall gains deriving from traditional own resources 19348038 Correction for the United Kingdom = (9) – (10) 3739545621 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 2,91 3,42 5,46 1,53 4,95 274500044 Bulgaria 0,30 0,35 0,56 0,16 0,50 27934257 Czech Republic 1,01 1,18 1,89 0,53 1,71 94951620 Denmark 1,97 2,31 3,69 1,03 3,35 185590353 Germany 21,49 25,29 0,00 –18,96 0,00 6,32 350335402 Estonia 0,14 0,16 0,26 0,07 0,23 13009847 Ireland 1,06 1,25 2,00 0,56 1,81 100289723 Greece 1,33 1,57 2,50 0,70 2,27 125774188 Spain 7,62 8,97 14,31 4,01 12,97 719085138 France 15,87 18,67 29,80 8,35 27,02 1497272756 Croatia 0,31 0,37 0,59 0,16 0,53 29531974 Italy 11,68 13,74 21,94 6,15 19,89 1102325579 Cyprus 0,11 0,13 0,21 0,06 0,19 10728512 Latvia 0,18 0,21 0,34 0,10 0,31 17213087 Lithuania 0,26 0,30 0,49 0,14 0,44 24422396 Luxembourg 0,24 0,28 0,45 0,13 0,41 22729297 Hungary 0,73 0,85 1,36 0,38 1,24 68496553 Malta 0,05 0,06 0,10 0,03 0,09 4925108 Netherlands 4,63 5,45 0,00 –4,09 0,00 1,36 75487301 Austria 2,38 2,80 0,00 –2,10 0,00 0,70 38863752 Poland 2,91 3,43 5,47 1,53 4,96 274942269 Portugal 1,23 1,44 2,30 0,65 2,09 115767753 Romania 1,07 1,26 2,01 0,56 1,82 101027954 Slovenia 0,26 0,31 0,49 0,14 0,44 24635887 Slovakia 0,54 0,63 1,01 0,28 0,92 50755299 Finland 1,47 1,73 2,76 0,77 2,50 138677954 Sweden 3,25 3,82 0,00 –2,86 0,00 0,95 52908328 United Kingdom 14,99 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,02 28,02 100,00 5542182331 The calculations are made to 15 decimal places. Member State Amount (1) Belgium 8101453 Bulgaria 1375381 Czech Republic 5056538 Denmark 7280734 Germany 18309269 Estonia 885630 Ireland 8409370 Greece 3438553 Spain 21543140 France 58179865 Croatia — Italy 37543615 Cyprus 479335 Latvia 1333866 Lithuania 1324873 Luxembourg –29470 Hungary 4872613 Malta 438532 Netherlands 2529744 Austria 1155028 Poland 17881528 Portugal 5178017 Romania 305779 Slovenia 1156634 Slovakia 1786552 Finland 1891154 Sweden 2983045 United Kingdom –213410778 Total 0 Member State Amount (1) Belgium 4520547 Bulgaria 562835 Czech Republic 2556272 Denmark 3345263 Germany 10941079 Estonia 334638 Ireland 5207662 Greece 452777 Spain 5161577 France 36713295 Croatia — Italy 25185874 Cyprus 919896 Latvia 377190 Lithuania 527852 Luxembourg –467949 Hungary 925341 Malta 320963 Netherlands 1088457 Austria 439387 Poland 4287709 Portugal 2496000 Romania –392307 Slovenia 896466 Slovakia 913354 Finland 822308 Sweden 867048 United Kingdom –109003534 Total 0 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 –7008187 1437939613 1430931426 476977142 499622100 2781819498 287122045 3568563643 3,15 4999495069 Bulgaria 400000 59648930 60048930 20016310 57927300 283089426 29872473 370889199 0,33 430938129 Czech Republic 2719317 167448201 170167518 56722506 178991400 962252189 102564430 1243808019 1,10 1413975537 Denmark –5037845 310359235 305321390 101773797 285388800 1880797016 196216349 2362402165 2,08 2667723555 Germany –44722930 3401939670 3357216740 1119072243 3725690100 20553030295 379585752 24658306147 21,76 28015522887 Estonia 0 23305176 23305176 7768392 26144100 131843501 14230114 172217715 0,15 195522891 Ireland –1628671 235618407 233989736 77996579 196628400 1016349226 113906755 1326884381 1,17 1560874117 Greece 492476 111905910 112398386 37466129 212793600 1274612139 129665518 1617071257 1,43 1729469643 Spain 748762 1044215608 1044964370 348321457 1427048700 7287303242 745789855 9460141797 8,35 10505106167 France –35571563 1455392829 1419821266 473273755 2919401100 15173558770 1592165916 19685125786 17,37 21104947052 Croatia 1700000 35727758 37427758 12475920 63347850 299280907 29531974 392160731 0,35 429588489 Italy –733959 1435270298 1434536339 478178780 1812851100 11171112202 1165055067 14149018369 12,49 15583554708 Cyprus 0 15605228 15605228 5201743 23013300 108724152 12127743 143865195 0,13 159470423 Latvia –37322 22175850 22138528 7379509 26570100 174439683 18924143 219933926 0,19 242072454 Lithuania 747545 54720963 55468508 18489503 41524800 247499773 26275121 315299694 0,28 370768202 Luxembourg 0 12114585 12114585 4038195 48755700 230341679 22231878 301329257 0,27 313443842 Hungary 1556690 89730060 91286750 30428917 120509400 694153065 74294507 888956972 0,78 980243722 Malta 0 9342604 9342604 3114201 10564650 49911687 5684602 66160939 0,06 75503543 Netherlands –8805676 1970981343 1962175667 654058556 823095900 4428592634 79105502 5330794036 4,70 7292969703 Austria –3287560 173300162 170012602 56670868 449919300 2280009013 40458167 2770386480 2,44 2940399082 Poland 8893006 382020084 390913090 130304364 525251100 2786301068 297111506 3608663674 3,18 3999576764 Portugal –451346 125149821 124698475 41566158 230141400 1173205618 123441770 1526788788 1,35 1651487263 Romania 900000 106464614 107364614 35788205 158521800 1023830558 100941426 1283293784 1,13 1390658398 Slovenia –4160 60264926 60260766 20086922 52845450 249663314 26688987 329197751 0,29 389458517 Slovakia 532249 89627394 90159643 30053214 69001800 514360867 53455205 636817872 0,56 726977515 Finland –507994 121556512 121048518 40349506 278532000 1405380602 141391417 1825304019 1,61 1946352537 Sweden –409989 459635560 459225571 153075190 566793000 3103958258 56758421 3727509679 3,29 4186735250 United Kingdom 17157 2762638659 2762655816 920885272 2858861100 14333586706 –5864596643 11327851163 10,00 14090506979 Total –89500000 16174100000 16084600000 5361533333 17689735350 95619007088 0 113308742438 100,00 129393342438 GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2014 Amending budget No 5/2014 New amount 1 OWN RESOURCES 133488805438 –4095463000 129393342438 3 SURPLUSES, BALANCES AND ADJUSTMENTS 0,— 4095463000 4095463000 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1274999230 1274999230 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 53752047 53752047 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60000000 60000000 7 INTEREST ON LATE PAYMENTS AND FINES 3973000000 3973000000 8 BORROWING AND LENDING OPERATIONS 153477000 153477000 9 MISCELLANEOUS REVENUE 30200000 30200000 GRAND TOTAL 139034233715 139034233715 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 2014 Amending budget No 5/2014 New amount CHAPTER 1 1 1 1 0 Production levies related to the marketing year 2005/2006 and previous years –214000000 –214000000 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 124500000 124500000 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 –89500000 –89500000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom 15754100000 420000000 16174100000 CHAPTER 1 2 — TOTAL 15754100000 420000000 16174100000 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 17689735350 17689735350 CHAPTER 1 3 — TOTAL 17689735350 17689735350 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 100134470088 –4515463000 95619007088 CHAPTER 1 4 — TOTAL 100134470088 –4515463000 95619007088 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 133488805438 –4095463000 129393342438 CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(A) OF DECISION 2007/436/EC, EURATOM Budget 2014 Amending budget No 5/2014 New amount 15754100000 420000000 16174100000 The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community. Figures are net of collection costs. 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)(a) thereof. Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium 1400600000 37339613 1437939613 Bulgaria 58100000 1548930 59648930 Czech Republic 163100000 4348201 167448201 Denmark 302300000 8059235 310359235 Germany 3313600000 88339670 3401939670 Estonia 22700000 605176 23305176 Ireland 229500000 6118407 235618407 Greece 109000000 2905910 111905910 Spain 1017100000 27115608 1044215608 France 1417600000 37792829 1455392829 Croatia 34800000 927758 35727758 Italy 1398000000 37270298 1435270298 Cyprus 15200000 405228 15605228 Latvia 21600000 575850 22175850 Lithuania 53300000 1420963 54720963 Luxembourg 11800000 314585 12114585 Hungary 87400000 2330060 89730060 Malta 9100000 242604 9342604 Netherlands 1919800000 51181343 1970981343 Austria 168800000 4500162 173300162 Poland 372100000 9920084 382020084 Portugal 121900000 3249821 125149821 Romania 103700000 2764614 106464614 Slovenia 58700000 1564926 60264926 Slovakia 87300000 2327394 89627394 Finland 118400000 3156512 121556512 Sweden 447700000 11935560 459635560 United Kingdom 2690900000 71738659 2762638659 Article 1 2 0 — Total 15754100000 420000000 16174100000 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM Budget 2014 Amending budget No 5/2014 New amount 100134470088 –4515463000 95619007088 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 0,7087 %. 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 2014 Amending budget No. 5/2014 New amount Belgium 2913186716 –131367218 2781819498 Bulgaria 296457896 –13368470 283089426 Czech Republic 1007693093 –45440904 962252189 Denmark 1969614811 –88817795 1880797016 Germany 21523616071 –970585776 20553030295 Estonia 138069611 –6226110 131843501 Ireland 1064344781 –47995555 1016349226 Greece 1334803769 –60191630 1274612139 Spain 7631435117 –344131875 7287303242 France 15890107135 –716548365 15173558770 Croatia 313413995 –14133088 299280907 Italy 11698651082 –527538880 11171112202 Cyprus 113858486 –5134334 108724152 Latvia 182677333 –8237650 174439683 Lithuania 259187576 –11687803 247499773 Luxembourg 241219216 –10877537 230341679 Hungary 726933393 –32780328 694153065 Malta 52268690 –2357003 49911687 Netherlands 4637726224 –209133590 4428592634 Austria 2387678990 –107669977 2280009013 Poland 2917879922 –131578854 2786301068 Portugal 1228608479 –55402861 1173205618 Romania 1072179407 –48348849 1023830558 Slovenia 261453287 –11789973 249663314 Slovakia 538650781 –24289914 514360867 Finland 1471747575 –66366973 1405380602 Sweden 3250537992 –146579734 3103958258 United Kingdom 15010468660 –676881954 14333586706 Article 1 4 0 — Total 100134470088 –4515463000 95619007088 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 2014 Amending budget No 5/2014 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. p.m. 3 0 2 Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL p.m. p.m. 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. –80683434 –80683434 Article 3 1 0 — Total p.m. –80683434 –80683434 CHAPTER 3 1 — TOTAL p.m. –80683434 –80683434 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. 4176146434 4176146434 Article 3 2 0 — Total p.m. 4176146434 4176146434 CHAPTER 3 2 — TOTAL p.m. 4176146434 4176146434 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 0,— 0,— Article 3 5 0 — Total 0,— 0,— CHAPTER 3 5 — TOTAL 0,— 0,— 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 0,— 0,— Article 3 6 0 — Total 0,— 0,— CHAPTER 3 6 — TOTAL 0,— 0,— Title 3 — Total 0,— 4095463000 4095463000 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 Budget 2014 Amending budget No 5/2014 New amount p.m. –80683434 –80683434 Under Article 7(1) of Regulation (EEC, Euratom) No 1553/89, Member States are to send the Commission a statement of the total amount of the VAT resources base for the previous calendar year before 31 July. Each Member State is debited with an amount calculated on the basis of that statement according to Union rules and credited with the 12 payments actually made during the previous financial year. The Commission works out each Member State's balance and informs it in time for that Member State to enter its balance in the Commission's account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year. Any corrections to the abovementioned statements resulting from Commission controls in accordance with Article 9 of Regulation (EEC, Euratom) No 1553/89 or/and any changes to the GNI of previous financial years that have an effect on the capping of the VAT base will lead to adjustments of the VAT balances. Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9). 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), and in particular Article 10(4), (5) and (8) thereof. Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium p.m. 9024000 9024000 Bulgaria p.m. — p.m. Czech Republic p.m. 5266000 5266000 Denmark p.m. –7945000 –7945000 Germany p.m. –27014000 –27014000 Estonia p.m. –459000 –459000 Ireland p.m. 6536000 6536000 Greece p.m. 73206000 73206000 Spain p.m. –45030000 –45030000 France p.m. 36978000 36978000 Croatia p.m. –214000 –214000 Italy p.m. –52778434 –52778434 Cyprus p.m. — p.m. Latvia p.m. 5480000 5480000 Lithuania p.m. –1225000 –1225000 Luxembourg p.m. –10259000 –10259000 Hungary p.m. 1932000 1932000 Malta p.m. — p.m. Netherlands p.m. –4505000 –4505000 Austria p.m. 3073000 3073000 Poland p.m. –75926000 –75926000 Portugal p.m. 12195000 12195000 Romania p.m. 2163000 2163000 Slovenia p.m. — p.m. Slovakia p.m. 34000 34000 Finland p.m. –8009000 –8009000 Sweden p.m. –3206000 –3206000 United Kingdom p.m. — p.m. Item 3 1 0 3 — Total p.m. –80683434 –80683434 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 Budget 2014 Amending budget No 5/2014 New amount p.m. 4176146434 4176146434 On the basis of figures for aggregate gross national income and its components from the preceding year, supplied by the Member States in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003, each Member State shall be debited with an amount calculated according to Union rules and credited with the 12 payments made during that previous financial year. The Commission works out each Member State's balance and informs it in time for that Member State to enter its balancein the account referred to in Article 9(1) of Regulation (EC, Euratom) No 1150/2000 on the first working day of December of the same year. Any changes to the gross national product/gross national income of previous financial years pursuant to Article 2(2) of Regulation (EC, Euratom) No 1287/2003, subject to Articles 4 and 5 thereof, gives rise for each Member State concerned to an adjustment to the balance established pursuant to Article 10(7) of Regulation (EC, Euratom) No 1150/2000. 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), and in particular Article 10(6), (7) and (8) thereof. Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (OJ L 181, 19.7.2003, p. 1). Member State Budget 2014 Amending budget No. 5/2014 New amount Belgium p.m. 109853000 109853000 Bulgaria p.m. — p.m. Czech Republic p.m. 73255000 73255000 Denmark p.m. –117740000 –117740000 Germany p.m. 1386017000 1386017000 Estonia p.m. 7770000 7770000 Ireland p.m. 105640000 105640000 Greece p.m. 148776000 148776000 Spain p.m. 634182000 634182000 France p.m. — p.m. Croatia p.m. –1205000 –1205000 Italy p.m. 381068434 381068434 Cyprus p.m. — p.m. Latvia p.m. 19093000 19093000 Lithuania p.m. 8741000 8741000 Luxembourg p.m. –56671000 –56671000 Hungary p.m. 37850000 37850000 Malta p.m. — p.m. Netherlands p.m. 1107927000 1107927000 Austria p.m. –60167000 –60167000 Poland p.m. 49123000 49123000 Portugal p.m. 109407000 109407000 Romania p.m. 72917000 72917000 Slovenia p.m. — p.m. Slovakia p.m. –6697000 –6697000 Finland p.m. –26310000 –26310000 Sweden p.m. 193317000 193317000 United Kingdom p.m. — p.m. Item 3 2 0 3 — Total p.m. 4176146434 4176146434

Versions

1. 2014-12-17