Definitive adoption (EU, Euratom) 2017/1487 of amending budget No 2 of the European Union for the financial year 2017
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Address https://gelex.eu/eli/EU/act/oj/L/2017/1487@2017-07-04/en
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 Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union,
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 2017, as definitively adopted on 1 December 2016,
having regard to draft amending budget No 2 of the European Union for the financial year 2017, which the Commission adopted on 12 April 2017,
having regard to the position on draft amending budget No 2/2017, which the Council adopted on 8 June 2017 and forwarded to Parliament on the same day,
having regard to Parliament’s approval of 4 July 2017 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 2 of the European Union for the financial year 2017 has been definitively adopted.
Done at Strasbourg, 4 July 2017. The President A. Tajani
AMENDING BUDGET No 2 FOR THE FINANCIAL YEAR 2017
INTRODUCTION AND FINANCING OF THE GENERAL BUDGET Description Budget 2017 Budget 2016 Change (%) Smart and inclusive growth 56521763545 59290697648 –4,67 Sustainable growth: natural resources 54913969537 54972403654 –0,11 Security and citizenship 3786957287 3022387739 +25,30 Global Europe 9483081178 10155590403 –6,62 Administration 9394599816 8950916040 +4,96 Compensation p.m. p.m. — Special instruments 390000000 250475125 +55,70 Total expenditure 134490371363 136642470609 –1,57 Description Budget 2017 Budget 2016 Change (%) Miscellaneous revenue (Titles 4 to 9) 2772392898 1616701373 +71,48 Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) 6404529791 1349116814 +374,72 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. p.m. — Total revenue for Titles 3 to 9 9176922689 2965818187 +209,42 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 21467000000 20247900000 +6,02 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 16598937750 16279317150 +1,96 Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 87247510924 97149435272 –10,19 Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom 125313448674 133676652422 –6,26 Total revenue 134490371363 136642470609 –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 1767744000 4364202000 50 2182101000 1767744000 Bulgaria 215501000 451147000 50 225573500 215501000 Czech Republic 708186000 1645692000 50 822846000 708186000 Denmark 1062675000 2916093000 50 1458046500 1062675000 Germany 13506186000 33059999000 50 16529999500 13506186000 Estonia 108283000 219513000 50 109756500 108283000 Ireland 837734000 2049014000 50 1024507000 837734000 Greece 777516000 1822161000 50 911080500 777516000 Spain 4903148000 11604439000 50 5802219500 4903148000 France 9947380000 23286561000 50 11643280500 9947380000 Croatia 269162000 459302000 50 229651000 229651000 Croatia Italy 6241490000 17121047000 50 8560523500 6241490000 Cyprus 119229000 177085000 50 88542500 88542500 Cyprus Latvia 104543000 274048000 50 137024000 104543000 Lithuania 160059000 395700000 50 197850000 160059000 Luxembourg 275481000 363484000 50 181742000 181742000 Luxembourg Hungary 467100000 1156112000 50 578056000 467100000 Malta 67040000 96738000 50 48369000 48369000 Malta Netherlands 2884590000 7241616000 50 3620808000 2884590000 Austria 1607452000 3575020000 50 1787510000 1607452000 Poland 1889516000 4330202000 50 2165101000 1889516000 Portugal 895989000 1877440000 50 938720000 895989000 Romania 593753000 1768712000 50 884356000 593753000 Slovenia 185469000 404677000 50 202338500 185469000 Slovakia 276354000 813883000 50 406941500 276354000 Finland 930644000 2170886000 50 1085443000 930644000 Sweden 2133382000 5125505000 50 2562752500 2133382000 United Kingdom 11838873000 25335255000 50 12667627500 11838873000 Total 64774479000 154105533000 77052766500 64591871500 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 1767744000 0,30 530323200 Bulgaria 215501000 0,30 64650300 Czech Republic 708186000 0,30 212455800 Denmark 1062675000 0,30 318802500 Germany 13506186000 0,15 2025927900 Estonia 108283000 0,30 32484900 Ireland 837734000 0,30 251320200 Greece 777516000 0,30 233254800 Spain 4903148000 0,30 1470944400 France 9947380000 0,30 2984214000 Croatia 229651000 0,30 68895300 Italy 6241490000 0,30 1872447000 Cyprus 88542500 0,30 26562750 Latvia 104543000 0,30 31362900 Lithuania 160059000 0,30 48017700 Luxembourg 181742000 0,30 54522600 Hungary 467100000 0,30 140130000 Malta 48369000 0,30 14510700 Netherlands 2884590000 0,15 432688500 Austria 1607452000 0,30 482235600 Poland 1889516000 0,30 566854800 Portugal 895989000 0,30 268796700 Romania 593753000 0,30 178125900 Slovenia 185469000 0,30 55640700 Slovakia 276354000 0,30 82906200 Finland 930644000 0,30 279193200 Sweden 2133382000 0,15 320007300 United Kingdom 11838873000 0,30 3551661900 Total 64591871500 16598937750 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 4364202000 2470811750 Bulgaria 451147000 255418816 Czech Republic 1645692000 931715610 Denmark 2916093000 1650958606 Germany 33059999000 18717060757 Estonia 219513000 124278230 Ireland 2049014000 1160058097 Greece 1822161000 1031624294 Spain 11604439000 6569903096 France 23286561000 13183786758 Croatia 459302000 260035805 Italy 17121047000 9693154464 Cyprus 177085000 100257435 Latvia 274048000 0,5661543 155153455 Lithuania 395700000 224027258 Luxembourg 363484000 205788031 Hungary 1156112000 654537786 Malta 96738000 54768635 Netherlands 7241616000 4099872073 Austria 3575020000 2024012963 Poland 4330202000 2451562504 Portugal 1877440000 1062920738 Romania 1768712000 1001363913 Slovenia 404677000 229109626 Slovakia 813883000 460783364 Finland 2170886000 1229056454 Sweden 5125505000 2901826721 United Kingdom 25335255000 14343663685 Total 154105533000 87247510924 Member State Gross reduction Percentage share of GNI base GNI key applied to the gross reduction Financing of the reduction (1) (2) (3) (4) = (1) + (3) Belgium 2,83 31168279 31168279 Bulgaria 0,29 3222004 3222004 Czech Republic 1,07 11753211 11753211 Denmark –141660311 1,89 20826167 –120834144 Germany 21,45 236108063 236108063 Estonia 0,14 1567719 1567719 Ireland 1,33 14633658 14633658 Greece 1,18 13013518 13013518 Spain 7,53 82876639 82876639 France 15,11 166308075 166308075 Croatia 0,30 3280245 3280245 Italy 11,11 122275177 122275177 Cyprus 0,11 1264707 1264707 Latvia 0,18 1957197 1957197 Lithuania 0,26 2826012 2826012 Luxembourg 0,24 2595932 2595932 Hungary 0,75 8256726 8256726 Malta 0,06 690884 690884 Netherlands –757337819 4,70 51718211 –705619608 Austria 2,32 25532095 25532095 Poland 2,81 30925458 30925458 Portugal 1,22 13408310 13408310 Romania 1,15 12631796 12631796 Slovenia 0,26 2890124 2890124 Slovakia 0,53 5812594 5812594 Finland 1,41 15504044 15504044 Sweden –201593520 3,33 36605357 –164988163 United Kingdom 16,44 180939448 180939448 Total –1100591650 100,00 1100591650 0 Description Coefficient (%) Amount United Kingdom’s share (in %) of notional uncapped VAT base 18,0077 United Kingdom’s share (in %) of enlargement-adjusted total allocated expenditure 7,2983 (1) – (2) 10,7095 Total allocated expenditure 129383323229 Enlargement related expenditure 34414600712 Enlargement-adjusted total allocated expenditure = (4) – (5) 94968722517 United Kingdom’s correction original amount = (3) × (6) × 0,66 6712622123 United Kingdom’s advantage 1524007149 Core United Kingdom’s correction = (7) – (8) 5188614974 Windfall gains deriving from traditional own resources –49835714 Correction for the United Kingdom = (9) – (10) 5238450688 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 2,83 3,39 5,47 1,56 4,95 259335598 Bulgaria 0,29 0,35 0,57 0,16 0,51 26808676 Czech Republic 1,07 1,28 2,06 0,59 1,87 97792567 Denmark 1,89 2,26 3,66 1,04 3,31 173284078 Germany 21,45 25,67 0,00 –19,26 0,00 6,42 336225054 Estonia 0,14 0,17 0,28 0,08 0,25 13044203 Ireland 1,33 1,59 2,57 0,73 2,32 121759321 Greece 1,18 1,42 2,28 0,65 2,07 108278950 Spain 7,53 9,01 14,55 4,15 13,16 689574892 France 15,11 18,08 29,19 8,33 26,42 1383765970 Croatia 0,30 0,36 0,58 0,16 0,52 27293273 Italy 11,11 13,30 21,46 6,13 19,42 1017390340 Cyprus 0,11 0,14 0,22 0,06 0,20 10522988 Latvia 0,18 0,21 0,34 0,10 0,31 16284856 Lithuania 0,26 0,31 0,50 0,14 0,45 23513828 Luxembourg 0,24 0,28 0,46 0,13 0,41 21599445 Hungary 0,75 0,90 1,45 0,41 1,31 68700073 Malta 0,06 0,08 0,12 0,03 0,11 5748498 Netherlands 4,70 5,62 0,00 –4,22 0,00 1,41 73648300 Austria 2,32 2,78 0,00 –2,08 0,00 0,69 36358479 Poland 2,81 3,36 5,43 1,55 4,91 257315203 Portugal 1,22 1,46 2,35 0,67 2,13 111563815 Romania 1,15 1,37 2,22 0,63 2,01 105102831 Slovenia 0,26 0,31 0,51 0,14 0,46 24047272 Slovakia 0,53 0,63 1,02 0,29 0,92 48363672 Finland 1,41 1,69 2,72 0,78 2,46 129001366 Sweden 3,33 3,98 0,00 –2,99 0,00 1,00 52127140 United Kingdom 16,44 0,00 0,00 0,00 0,00 0 Total 100,00 100,00 100,00 –28,54 28,54 100,00 5238450688 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 (80 %) Net customs duties (80 %) Total net traditional own resources (80 %) Collection costs (20 % of gross TOR) (p.m.) VAT-based own resource GNI-based own resource Reduction in favour of: Denmark, 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 7000000 2113800000 2120800000 530200000 530323200 2470811750 31168279 259335598 3291638827 3,17 5412438827 Bulgaria 400000 67900000 68300000 17075000 64650300 255418816 3222004 26808676 350099796 0,34 418399796 Czech Republic 3600000 265700000 269300000 67325000 212455800 931715610 11753211 97792567 1253717188 1,21 1523017188 Denmark 3600000 415800000 419400000 104850000 318802500 1650958606 –120834144 173284078 2022211040 1,95 2441611040 Germany 28100000 4415800000 4443900000 1110975000 2025927900 18717060757 236108063 336225054 21315321774 20,53 25759221774 Estonia 0 29900000 29900000 7475000 32484900 124278230 1567719 13044203 171375052 0,17 201275052 Ireland 0 333500000 333500000 83375000 251320200 1160058097 14633658 121759321 1547771276 1,49 1881271276 Greece 1500000 155400000 156900000 39225000 233254800 1031624294 13013518 108278950 1386171562 1,33 1543071562 Spain 5000000 1501400000 1506400000 376600000 1470944400 6569903096 82876639 689574892 8813299027 8,49 10319699027 France 33000000 1743100000 1776100000 444025000 2984214000 13183786758 166308075 1383765970 17718074803 17,06 19494174803 Croatia 1900000 47300000 49200000 12300000 68895300 260035805 3280245 27293273 359504623 0,35 408704623 Italy 5000000 1952000000 1957000000 489250000 1872447000 9693154464 122275177 1017390340 12705266981 12,23 14662266981 Cyprus 0 19600000 19600000 4900000 26562750 100257435 1264707 10522988 138607880 0,13 158207880 Latvia 0 34000000 34000000 8500000 31362900 155153455 1957197 16284856 204758408 0,20 238758408 Lithuania 900000 85900000 86800000 21700000 48017700 224027258 2826012 23513828 298384798 0,29 385184798 Luxembourg 0 19000000 19000000 4750000 54522600 205788031 2595932 21599445 284506008 0,27 303506008 Hungary 2200000 150100000 152300000 38075000 140130000 654537786 8256726 68700073 871624585 0,84 1023924585 Malta 0 13200000 13200000 3300000 14510700 54768635 690884 5748498 75718717 0,07 88918717 Netherlands 7700000 2555700000 2563400000 640850000 432688500 4099872073 –705619608 73648300 3900589265 3,76 6463989265 Austria 3400000 223600000 227000000 56750000 482235600 2024012963 25532095 36358479 2568139137 2,47 2795139137 Poland 13700000 602600000 616300000 154075000 566854800 2451562504 30925458 257315203 3306657965 3,18 3922957965 Portugal 200000 136800000 137000000 34250000 268796700 1062920738 13408310 111563815 1456689563 1,40 1593689563 Romania 1000000 141000000 142000000 35500000 178125900 1001363913 12631796 105102831 1297224440 1,25 1439224440 Slovenia 0 73600000 73600000 18400000 55640700 229109626 2890124 24047272 311687722 0,30 385287722 Slovakia 1400000 100600000 102000000 25500000 82906200 460783364 5812594 48363672 597865830 0,58 699865830 Finland 800000 137600000 138400000 34600000 279193200 1229056454 15504044 129001366 1652755064 1,59 1791155064 Sweden 2800000 575000000 577800000 144450000 320007300 2901826721 –164988163 52127140 3108972998 2,99 3686772998 United Kingdom 10100000 3423800000 3433900000 858475000 3551661900 14343663685 180939448 –5238450688 12837814345 12,36 16271714345 Total 133300000 21333700000 21467000000 5366750000 16598937750 87247510924 0 0 103846448674 100,00 125313448674 GENERAL STATEMENT OF REVENUE BY BUDGET HEADING Title Heading Budget 2017 Amending budget No 2/2017 New amount 1 OWN RESOURCES 131717978465 –6404529791 125313448674 3 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 6404529791 6404529791 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 1490262072 1490262072 5 REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS 70200866 70200866 6 CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60000000 60000000 7 DEFAULT INTEREST AND FINES 1120000000 1120000000 8 BORROWING AND LENDING OPERATIONS 6928960 6928960 9 MISCELLANEOUS REVENUE 25001000 25001000 GRAND TOTAL 134490371363 134490371363 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM CORRECTION OF BUDGETARY IMBALANCES GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES Article Item Heading Budget 2017 Amending budget No 2/2017 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 133300000 133300000 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 133300000 133300000 CHAPTER 1 2 1 2 0 Customs duties and other duties referred to in point (a) of Article 2(1) of Decision 2014/335/EU, Euratom 21333700000 21333700000 CHAPTER 1 2 — TOTAL 21333700000 21333700000 CHAPTER 1 3 1 3 0 Own resources accruing from value added tax pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom 16598937750 16598937750 CHAPTER 1 3 — TOTAL 16598937750 16598937750 CHAPTER 1 4 1 4 0 Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom 93652040715 –6404529791 87247510924 CHAPTER 1 4 — TOTAL 93652040715 –6404529791 87247510924 CHAPTER 1 5 1 5 0 Correction of budgetary imbalances granted to the United Kingdom in accordance with Articles 4 and 5 of Decision 2014/335/EU, 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 certain Member States pursuant to Article 2(5) of Decision 2014/335/EU, Euratom 0,— 0,— CHAPTER 1 6 — TOTAL 0,— 0,— Title 1 — Total 131717978465 –6404529791 125313448674 OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM Budget 2017 Amending budget No 2/2017 New amount 93652040715 –6404529791 87247510924 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 0,5662 %. Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof. Member State Budget 2017 Draft amending budget No. 2/2017 New amount Belgium 2652185262 –181373512 2470811750 Bulgaria 274168204 –18749388 255418816 Czech Republic 1000109543 –68393933 931715610 Denmark 1772149611 –121191005 1650958606 Germany 20091013685 –1373952928 18717060757 Estonia 133401053 –9122823 124278230 Ireland 1245213840 –85155743 1160058097 Greece 1107352169 –75727875 1031624294 Spain 7052176340 –482273244 6569903096 France 14151561702 –967774944 13183786758 Croatia 279124109 –19088304 260035805 Italy 10404694494 –711540030 9693154464 Cyprus 107616977 –7359542 100257435 Latvia 166542719 –11389264 155153455 Lithuania 240472304 –16445046 224027258 Luxembourg 220894200 –15106169 205788031 Hungary 702585079 –48047293 654537786 Malta 58789006 –4020371 54768635 Netherlands 4400829115 –300957042 4099872073 Austria 2172588564 –148575601 2024012963 Poland 2631522997 –179960493 2451562504 Portugal 1140945973 –78025235 1062920738 Romania 1074870480 –73506567 1001363913 Slovenia 245927749 –16818123 229109626 Slovakia 494607834 –33824470 460783364 Finland 1319277122 –90220668 1229056454 Sweden 3114839510 –213012789 2901826721 United Kingdom 15396581074 –1052917389 14343663685 Article 1 4 0 — Total 93652040715 –6404529791 87247510924 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 10B OF REGULATION (EU, EURATOM) NO 609/2014 BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10B OF REGULATION (EU, EURATOM) NO 609/2014 NETTING OF ADJUSTMENTS TO THE VAT AND GNI-BASED OWN RESOURCES FOR PREVIOUS FINANCIAL YEARS 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 ADJUSTMENT RELATING TO THE IMPLEMENTATION OF OWN RESOURCES DECISIONS Article Item Heading Budget 2017 Amending budget No 2/2017 New amount CHAPTER 3 0 3 0 0 Surplus available from the preceding financial year p.m. 6404529791 6404529791 3 0 2 Repayment to the budget of the surplus from the Guarantee Fund for external actions p.m. p.m. CHAPTER 3 0 — TOTAL p.m. 6404529791 6404529791 CHAPTER 3 1 3 1 0Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 3 1 0 3 Application for 1995 and subsequent years of Article 10b of Regulation (EU, Euratom) No 609/2014 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 10b of Regulation (EU, Euratom) No 609/2014 3 2 0 3 Application for 1995 and subsequent financial years of Article 10b of Regulation (EU, Euratom) No 609/2014 p.m. p.m. Article 3 2 0 — Total p.m. p.m. CHAPTER 3 2 — TOTAL p.m. p.m. CHAPTER 3 3 3 3 0 Netting of adjustments to the VAT and GNI-based own resources for previous financial years p.m. p.m. CHAPTER 3 3 — 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. CHAPTER 3 7 3 7 0 Adjustment relating to the implementation of own resources decisions p.m. p.m. CHAPTER 3 7 — TOTAL p.m. p.m. Title 3 — Total p.m. 6404529791 6404529791 SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR Budget 2017 Amending budget No 2/2017 New amount p.m. 6404529791 6404529791 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 1(1) of Regulation (EU, Euratom) No 608/2014. 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. 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. Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29). Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39). Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 thereof.