Financial. year Provisional. annual accounts of the European Commission. Annex A : Revenue. Detail reports on implementation of the budget

Transcription

1 Financial year 2013 Provisional annual accounts of the European Commission Annex A : Revenue Detail reports on implementation of the budget

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3 ANNEX A - REVENUE Paae Summary 7 Comparison of the implementation of budget revenue 2013 and Explanatory note concerning the revenue budget Budget revenue, entitlements established ANNEX В - EXPENDITURE General summary Page Comparison of budget implementation for 2013 and 2012 by policy area 147 Changes in and breakdown of the appropriations 151 Implementation of commitment and payment appropriations 155 Detailed outturn by type of appropriations 159 Summary of commitments outstanding (RAL) 163 A. Changes in and breakdown of the appropriations 168 B. Implementation of commitment and payment appropriations 312 C. Detailed budget outturn bv type of appropriations budget appropriations 442 Appropriations carried over or made available again from 2012 by Commission decision 574 Appropriations from assigned revenue 658 D. Situation of the commitments to be settled 785 E. EFTA Breakdown of EFTA appropriations 888 Implementation of EFTA appropriations 913 1

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5 ANNEX A - REVENUE 3

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7 SUMMARY 5

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9 Title Income Entitlements established Revenue % of budget Outstanding appropriations current year carried Total current year carried Total 1 OWN RESOURCES 140,325,588, ,101,536, ,171, ,146,707, ,096,923, ,653, ,099,576, % 47,131, SURPLUSES, BALANCES AND ADJUSTMENTS 1,057,276, ,682, ,682, ,682, ,682, % INTEREST ON LATE PAYMENTS AND FINES 1,642,000, ,631,276, ,774,416, ,405,692, ,283, ,338,499, ,972,783, % 10,432,909, BORROWING AND LENDING OPERATIONS 3,696, ,059, ,696, ,755, ,839, ,839, % 254,916, MISCELLANEOUS REVENUE 30,000, ,082, ,890, ,973, ,455, ,561, ,017, % 8,955, Total 144,127,808, ,267,995, ,573,170, ,841,165, ,109,786, ,756,404, ,866,191, % 10,974,974, EUR 3. FINANCIAL YEAR 2013: SUMMARY OF BUDGET IMPLEMENTATION - REVENUE 4 REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 956,847, ,477, ,085, ,563, ,693, ,077, ,771, % 10,791, REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION 52,400, ,061, ,920, ,982, ,305, ,032, ,337, % 12,644, CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60,000, ,592,818, ,989, ,095,807, ,492,602, ,579, ,888,181, % 207,625, DETAIL TITLE 1: OWN RESOURCES Chapter Income Entitlements established Revenue % of budget Outstanding appropriations current year carried Total current year carried Total 11 Sugar levies -34,600, ,599, ,599, ,599, ,599, % Customs duties 14,857,300, ,165,682, ,171, ,210,853, ,161,069, ,653, ,163,722, % 47,131, VAT 14,680,052, ,542,019, ,542,019, ,542,019, ,542,019, % GNI 110,822,836, ,032,395, ,032,395, ,032,395, ,032,395, % Correction of budgetary imbalances ,645, ,645, ,645, ,645, % Reduction of GNI based contribution of the Netherlands and Sweden ,805, ,805, ,805, ,805, % 0.00 Total 140,325,588, ,101,536, ,171, ,146,707, ,096,923, ,653, ,099,576, % 47,131, DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS Chapter Income Entitlements established Revenue % of budget Outstanding appropriations current year carried Total current year carried Total 30 Surplus from previous year 1,057,276, ,053,611, ,053,611, ,053,611, ,053,611, % VAT balances ,295, ,295, ,295, ,295, % GNI balances ,212, ,212, ,212, ,212, % Adjustment for non-participation in JHAP , , , , % United Kingdom correction - adjustments ,237, ,237, ,237, ,237, % 0.00 Total 1,057,276, ,682, ,682, ,682, ,682, % 0.00 Data extracted: 21/03/2014 Report printed: 22/03/2014 BUDG/C/2

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11 Comparison of the implementation of budget revenue 2013 and

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13 Title Income appropriations Entitlements established Revenue % of budget Outstanding OWN RESOURCES 140,325,588, ,654,720, ,146,707, ,931,050, ,099,576, ,885,857, % % 47,131, ,192, SURPLUSES, BALANCES AND ADJUSTMENTS 1,057,276, ,994,296, ,682, ,040,909, ,682, ,040,909, % % 7 INTEREST ON LATE PAYMENTS AND FINES 1,642,000, ,648,000, ,405,692, ,582,006, ,972,783, ,807,403, % % 10,432,909, ,774,603, BORROWING AND LENDING OPERATIONS 3,696, , ,755, ,696, ,839, % 0.00 % 254,916, ,696, MISCELLANEOUS REVENUE 30,000, ,000, ,973, ,093, ,017, ,204, % % 8,955, ,889, Total 144,127,808, ,431,004, ,841,165, ,422,738, ,866,191, ,849,271, % % 10,974,974, ,573,467, EUR COMPARISON OF THE IMPLEMENTATION OF BUDGET REVENUE 2013 AND REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES 956,847, ,604, ,563, ,269, ,771, ,183, % % 10,791, ,085, REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTION 52,400, ,000, ,982, ,642, ,337, ,722, % % 12,644, ,920, CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION AGREEMENTS AND PROGRAMMES 60,000, ,000, ,095,807, ,424,071, ,888,181, ,920,990, % % 207,625, ,080, DETAIL TITLE 1: OWN RESOURCES Chapter Income appropriations Entitlements established Revenue % of budget Outstanding Sugar levies - 34,600, ,400, ,599, ,553, ,599, ,553, % % 12 Customs duties 14,857,300, ,700,800, ,210,853, ,306,028, ,163,722, ,260,836, % % 47,131, ,192, VAT 14,680,052, ,546,298, ,542,019, ,648,213, ,542,019, ,648,213, % % 14 GNI 110,822,836, ,284,221, ,032,395, ,856,493, ,032,395, ,856,493, % % 15 Correction of budgetary imbalances 165,645, ,816, ,645, ,816, % 0.00 % 16 Reduction of GNI based contribution of the Netherlands and Sweden - 5,805, ,576, ,805, ,576, % 0.00 % Total 140,325,588, ,654,720, ,146,707, ,931,050, ,099,576, ,885,857, % % 47,131, ,192, DETAIL TITLE 3: SURPLUSES, BALANCES AND ADJUSTMENTS Chapter Income appropriations Entitlements established Revenue % of budget Outstanding Surplus from previous year 1,057,276, ,496,968, ,053,611, ,496,968, ,053,611, ,496,968, % % 31 VAT balances 217,596, ,295, ,752, ,295, ,752, % % 32 GNI balances 279,732, ,212, ,695, ,212, ,695, % % 34 Adjustment for non-participation in JHAP - 83, ,788, , ,788, % 0.00 % 35 United Kingdom correction - adjustments 4,237, ,555, ,237, ,555, % 0.00 % 36 United Kingdom correction - Intermediate calculation 14,727, ,727, % Total 1,057,276, ,994,296, ,682, ,040,909, ,682, ,040,909, % % Data extracted: 21/03/2014 Report printed: 22/03/2014 BUDG/C/2

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15 Explanatory note concerning the revenue budget

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17 Ref. Ares(2014) /03/2014 A. BUDGETARY OUTTURN I. Introduction Amounts received in 2013 comprise: - net traditional own resources (customs duties and sugar levies) established by 28 Member States from November 2012 ( 1 ) to October 2013, pursuant to Articles 2 and 6 of Regulation No 1150/2000 ( 2 ); they are entered in the Commission s accounts with the Treasury or body appointed by each Member State no later than the first working day after the 19th of the second month following the month during which the entitlement was established, in accordance with Article 10(1) of Regulation No 1150/2000; - monthly payments of VAT and GNI based own resources, including the UK correction and the gross reduction for Netherlands and Sweden, according to the sums entered in the budget. Under Article 10(3) of Regulation No 1150/2000, Member States enter these amounts in national currencies on the first working day of each month at the exchange rate of the of the last day of quotation of the year preceding the budget year; - the balance of VAT-based own resources for 2012 and the adjustments made to the VAT own resources balances for earlier years. These adjustments are the result of the controls carried out by Commission staff under Article 11 of Regulation No 1553/89; - the balance of GNI-based own resources for 2012 and the adjustments made to the GNP/GNI-based own resources balances for earlier years, in accordance with Article 2(2) of Regulation (EC, Euratom) No 1287/2003; - surpluses accruing from the preceding financial year; - miscellaneous revenue including deductions from staff salaries, revenue accruing from the administrative operation of the institutions, contributions and refunds in connection with European Union (EU) agreements and programs, interest on late payments and fines, and revenue accruing in connection with borrowing and lending operations. (1) Except for Croatia. As they joined the EU in July 2013, the amounts cashed relate to entitlements established from July to October (2) OJ L 130,

18 II. Own resources The forecasts and outturn for own resources in 2013 are shown in the table below: Title Chapter H e a d i n g Final Budget 2013 Outturn Difference Percentage 1 Own resources (1) (2) (3) = (2) - (1) (4) = (2) / (1) 11 -sugar levies ,66% 12 -custom duties ,06% 13 -own resources accruing from VAT ,06% 14 -own resources based on GNI ,29% 15 -correction of budgetary imbalances granted to the United Kingdom gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden Title 1 - Sub-total ,84% 1. Traditional own resources The European Union s traditional own resources are made up of customs duties and sugar levies. Outturn of traditional own resources for 2013 The overall outturn of traditional own resources for 2013 totals EUR million (net amount excluding collection costs). Thus they represent 103.7% of the final estimate. During 2013 the forecasts ( 3 ) entered in the Budget 2013 were modified in the Draft Amending Budget no 6/2013. This budgeted the updated forecasts from the spring ACOR meeting, representing a net decrease of EUR million compared to the Budget (3) In the AB no 1/2013 customs duties were increased by EUR 22.4 million to take account of the accession of Croatia. 16

19 Then the estimate was adjusted later on to reflect the actual trend in execution. Therefore a further decrease of EUR million was entered through an amending letter to the amending budget no 6/2013 approved by the European Parliament on 24 October Level of traditional own resources ( ) The level of import duties reflects essentially the combination of fluctuations in the value of imports from outside the EU and changes in the common tariff, which has been lowered on many occasions following the negotiations within the World Trade Organisation (WTO), and specific agreements granting tariff preferences to certain trading partners or to certain products. The level thus depends also on the general economic situation, the level of world prices and the impact of exchange rates. The collection of sugar levies relates to the principle of the financial liability of producers in the common organisation of the sugar market ( 4 ). Year Sugar levies Customs duties Total TOR (net amount) (net amount) (net amount) EUR million % change EUR million % change EUR million % change , , , ,9-2405, ,0-0, ,9 4, ,6-81, ,6-13, ,2-15, ,6 10, ,7 7, ,3 7, ,7-9, ,0 7, ,7 7, ,6 46, ,8-2, ,4-1, ,6 4, ,7-6, ,3-6,61 (4) See Council Regulation (EC) No 1234/2007 of 22 October 2007 (OJ L 299, , p.1). 17

20 Sugar levies were entered mainly in March. Customs duties, on the other hand, are paid on monthly basis over the entire year. For 2013 as a whole, traditional own resources were 6.61 % down relative to a) Sugar levies (1) Production charge Sugar production charges totalled EUR 124 million in They correspond to the levies charged in accordance with Article 51 of Council Regulation (EC) no 1234/2007. (2) Production levies related to the marketing year 2005/2006 and previous years The outturn concerns amounts outstanding from the past. The amount recorded in 2013 has been not significant ( 5 ). (3) Surplus amount The total amount collected in 2013 was EUR 84 million. These levies were charged by Member States to the undertakings in accordance with Article 64 of Council Regulation (EC) no 1234/2007 and Article 3(1) of Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards sugar production in excess of the quota as well as regulations applying a temporary reduction in that levy in accordance with Article 187 of Council Regulation (EC) No 1234/2007. (5) In December 2013 the Council adopted a new regulation fixing the production levies for the marketing years 2001/2002 to 2005/2006 after the Court of Justice invalidated the previous one (See Council Regulation no 1360/2013 OJ L 343, ). The levies set by the new regulation are EUR 214 million lower than the ones set by the invalidated regulation. The difference is expected to be reimbursed to Member States in the course of

21 b) Customs duties Revenue from customs duties was EUR million, % of the estimate. The budget estimates were revised downwards in draft amending budget no 6/2013 ( 6 ). The adjustment of the estimates was based on the new macroeconomic forecasts of spring 2013, more pessimistic than the previous ones, of the Directorate- General for Economic and Financial Affairs (they were decreased by EUR million). The estimate was adjusted a second time to reflect the actual trend in execution. Therefore a second decrease of EUR million was budgeted. The 2013 custom duties receipts are 6.8 % lower than the 2012 outturn. This is explained mainly by a decrease in the average tariff (1,19% in 2013 compared to 1,21% in 2012) and by a decrease for EU-28 of 5,4% in imports in value terms in 2013 (November 2012 October 2013) compared with 2012 (November 2011 October 2012). c) Collection costs Article 2(3) of Council Decision 2007/436/EC, Euratom of 7 June 2007( 7 ) on the system of the European Communities own resources (hereafter, ORD 2007) states that Member States retain, by way of collection costs, 25 % of the amounts of traditional own resources to be paid in accordance with Article 2(1)(a). Also according to Article 10(3) of the same decision, for amounts that should have been paid before 28 February 2001, Member States continue to retain 10%. From 2003 onwards, traditional own resources have been entered net in the accounts pursuant to Article 45 of the Financial Regulation. Total collection costs in 2013 are estimated at EUR million. (6) Updated custom duties forecasts were adopted at the 157 th meeting of the Advisory Committee on Own Resources on 16 May 2013 (ACOR). (7) OJ L 163,

22 2. VAT, GNI, UK Correction and Gross Reduction calls for funds Article 10(3) of Regulation No 1150/2000 establishes the rules for the entries of these contributions in the Commission's accounts. VAT, GNI, UK correction and the gross reduction for Netherlands and Sweden contributions are paid normally in twelfths during the year. Nevertheless as a result of specific needs of paying EAGF expenditure and depending on the EU's cash position, Member States may be invited by the Commission to bring forward by one or two months in the first quarter of the financial year the entry of one-twelfth or a fraction of one-twelfth of the amounts in the budget. In 2013 the rhythm of monthly call for funds for the first quarter was the following: January: 1.3 twelfth February: 2.7 twelfths March: 1 twelfth Total first quarter: 5 twelfths The normal rhythm of called twelfths was reached only in December. 3. Own resources accruing from VAT The VAT own resources outturn was % of the estimate. The slight difference is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts. The ORD 2007 sets a uniform rate valid for all Member States to be applied to the harmonised Value Added Tax (VAT) assessment bases determined according to EU rules. This rate was fixed at 0.30 % from 1 January However, for the period , the rate of call of the VAT-based own resource for Austria has been fixed at %, for Germany at 0.15 % and for the Netherlands and Sweden at 0.10 %. Amending budget no 1/2013 related to the accession of Croatia increased the VAT-based resource by EUR 34 million. Amending budget no 6/2013 adopted on 24 October 2013 changed the VAT own resources figures previously entered, in particular to take account of the revision of the VAT bases adopted at the 157 th meeting of the Advisory Committee on Own Resources on 16 May 2013 (ACOR). The use of revised forecasts for the own resources bases, introduced for the first time when supplementary and amending budget no 1/98 was adopted, is designed to improve the budget estimates of Member States contributions during the budget year. 20

23 The following table shows the changes of the budgeted amounts during the year: Budget / Amending Budget Date of adoption VAT-based own resources amounts in euro Difference with previous budget Budget 2013 (initial) 12/12/ AB 1/2013 4/7/ AB 6/ /10/ Own resources based on GNI The outturn rate for the additional resource was % of the budget estimate. The difference is accounted for, as with the VAT resource, by exchange rate differences. The amount of GNI-based own resources entered in the 2013 budget was modified several times during the year. The main modifications took place with amending budget no 1/2013, related to the accession of Croatia, through amending budget no 2/2013, which increased significantly the payment appropriations, amending budget no 3/2013, which incorporated the budgetary surplus for 2012, through amending budget no 6/2013, which revised, among others, the estimates of GNI bases ( 8 ) and in amending budget no 8/2013 that increased in a second step payment appropriations already revised in the AB no 2/2013. (8) Bases adopted at the 157 th meeting of the Advisory Committee on Own Resources on 16 May 2013 (ACOR). 21

24 The following table shows the changes of the budgeted amounts during the year: amounts in euro Budget / Amending Budget Date of adoption GNI-based own resources Difference with previous budget Budget 2013 (initial) 12/12/ AB 1/ /07/ AB 2/ /09/ AB 3/ /09/ AB 5/ /09/ AB 6/ /10/ AB 8/ /11/ Correction of budgetary imbalances granted to the United Kingdom (UK Correction) Under the ORD 2007 on the system of the European Communities own resources, the United Kingdom is granted a correction in respect of its budgetary imbalances. The amount calculated for the budget 2013 concerned the correction for 2012 and the definitive correction for The basic data for the amounts of the corrections can be found in Tables 50 and 51. The definitive correction for year 2009 is budgeted in title 3 while the correction for year 2012 is budgeted in title 1. The budgeted amount totals zero. Nevertheless EUR million outturn in 2013 in title 1 is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts. 22

25 6. Gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden According to ORD 2007, the Netherlands and Sweden benefit from a gross reduction in their annual GNI-based contributions for the period ORD 2007 specifies the amount of this reduction (which has to be adapted for current prices) and indicates that this reduction shall be granted after financing of the correction mechanism in favour of the UK (UK correction). This reduction is to be financed by all Member States pursuant to Article 10 (9) of Regulation No 1150/2000, as amended by Regulation No 105/2009 implementing ORD The gross reduction for the Netherlands and Sweden, which equals respectively EUR 605 million and EUR 150 million in 2004 prices, is adjusted to current prices by applying the GDP deflator for the EU expressed in Euro. The budgeted amount totals zero. However EUR (minus) 6 million outturn is accounted for, as with the UK correction, by exchange rate differences. Details of the payments can be found in table 3 column 7. 23

26 III. Surpluses, balances and adjustments The surpluses, balances and adjustments available for 2013 are set out in the table below: Title Chapter Heading FINAL BUDGET Surpluses, balances and adjustments 30 - surplus available from preceding financial year (2012) surplus available from preceding financial year (repayment from Ext. Aid Guarantee Fund) balances and adjustments of balances based on VAT (2012) p.m balances and adjustments of balances based on VAT (years 1995 to 2011) p.m balances and adjustments of balances based on GNI (2012) p.m balances and adjustments of balances based on GNI/GNP (years 1995 to 2011) p.m adjustment relating to the non-participation of certain Member States in F&S&J policies p.m result of the definitive calculation of the financing of the UK correction (2009) intermediate calculation of financing of UK correction 0 0 Outturn Title 3 Total Surplus available from the preceding financial year (2012) The 2012 surplus totals EUR million. A detailed table of this past surplus can be found in the final annual accounts of the European Union Financial year 2012 Part II Aggregated reports on implementation of the budget of the European Union and explanatory notes (OJ C 334, , p.90).. 24

27 2. Balances and adjustment of balances based on VAT a) Balances and adjustment of balances based on VAT (VAT balance for 2012) For VAT own resources, Article 7(1) of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 ( 9 ) provides that before 31 July the Member States must send the Commission a statement of the total amount of the VAT resources base for the previous calendar year. Pursuant to Article 10(4) of Regulation No 1150/2000, each Member State is debited with an amount calculated from the information contained in the said statement by applying the uniform rate adopted for the previous financial year and credited with the 12 payments made during that financial year. However, the VAT resources base to which the above rate is applied may not exceed 50% of its GNP/GNI as provided for in the own resources Decision. The Commission establishes the balances and informs the Member States in time for them to enter them in the accounts opened with the national Treasuries on the first working day of December of the same year. The VAT balance for the previous year, in this case 2012, takes into account the differences between the VAT amounts entered in the budget on the basis of the macroeconomic forecasts of the VAT bases produced in spring 2012 for amending budget no 4/2012, and the amounts due by reference to the real VAT bases declared by the Member States in July 2013 (see Table 12, column no 1). This is the difference between actual outturn and estimates. The VAT balances for 2012 totals (minus) EUR million. Details of the amounts entered for each Member State are given in Table 6. Details of the calculation can be found in Table 32. (9) Regulation on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, ). 25

28 b) Balances and adjustment of balances based on VAT (VAT balance for 1995 to 2011) Article 10(5) of Regulation No 1150/2000 provides that any corrections to the VAT base for earlier years under Article 9(1) of Regulation No 1553/89 will give rise to an adjustment of the balances. Article 10(8) of Regulation No 1150/2000 states that any correction of the bases is to be booked to the financial year in which it takes place. These are corrections of VAT bases agreed by the Commission and the Member States pursuant to the VAT regulations. Any time during the four years after the end of a financial year, new points can be notified either by the Commission or by the Member States. In accordance with Article 9 of Regulation No 1553/89, these corrections were grouped together in a cumulative statement at 31 July The settlement of a number of outstanding issues with certain Member States led to an adjustment of balances for earlier years ( ). As a result of grouped and individual corrections of (minus) EUR million were entered in the Commission accounts. Table 6 gives details of the balances entered for each Member State. Also this table contains amounts provisionally made available as a result of individual call for funds. The balances were entered in the Commission s accounts for the first working day of December Tables 33 to 49 give details of the calculations sent in the framework of the annual balances. 26

29 3. Balances and adjustment of balances based on GNI a) Balances and adjustment of balances based on GNI (GNI balance for 2012) Under Article 10(6) of Regulation No 1150/2000, each Member State, on the basis of figures for the aggregate GNP/GNI supplied by 22 September in accordance with Article 2(2) of Regulation No 1287/2003 (10), is debited with an amount calculated by applying to the GNI the rate adopted for the previous financial year and credited with the twelve payments made during that year. The Commission establishes the balances and informs the Member States in time for them to enter them in the accounts opened with the national Treasuries on the first working day of December of the same year. The GNI balance for the previous year, in this case 2012, takes into account the differences between the GNI amounts entered in the budget on the basis of the macroeconomic forecasts of the GNI aggregate produced in spring 2012 for amending budget no 4/2012, and the amounts calculated on the basis of the real GNI bases declared by the Member States in September 2013 (see Table 13, column no 1), and taking into account the opinion of the GNI Committee of October This is the difference between actual outturn and estimates. The balances for 2012 total (minus) EUR million. Details of the amounts entered for each Member State are given in Table 8. Details of the calculation can be found in Table 14. (10) OJ L 181,

30 b) Balances and adjustment of balances based on GNI (GNI balances for 1995 to 2011) Under Article 10(7) of Regulation No 1150/2000, any changes to the GNP/GNI of previous financial years pursuant to Article 2(2) of Regulation No 1287/2003, subject to Article 5 thereof, give rise for each Member State concerned to an adjustment to the balance. The Commission informs the Member States of these adjustments so that they can enter them on the first working day of December of the same year. After 30 September of the fourth year following a given financial year, changes to GNP/GNI are no longer taken into account, except on points notified within this time limit either by the Commission or by the Member State. The Member States entered a total of EUR million in the Commission accounts in respect of these adjustments. Table 8 gives details of the balances entered for each Member State, while Tables 15 to 31 give details of the calculations. Table 13 shows the updated bases used for calculating the balances. 4. Adjustment for the impact of the non-participation of certain Member States in the justice and home affairs policy Article 3 of the Protocol on the position of Denmark and Article 5 of the Protocol on the position of the United Kingdom and Ireland annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union grants full exemption to these countries from financing of some specific areas of freedom, security and justice policies, with the exception of the related administrative costs. Article 10a of Regulation No 1150/2000 stipulates the mechanism for the adjustment. Under this item Denmark, Ireland and United Kingdom have been reimbursed. Table 53 gives details of the amounts entered for each Member State in

31 5. Definitive calculation of the financing of the UK correction (2009) In addition to the definitive calculation of the amount of the correction for the United Kingdom, the definitive financing arrangements are also calculated. The result of this calculation is the difference between what each Member State should have paid (or received in the case of the United Kingdom) for the final amount of the 2009 correction and what the Member State actually paid (received) as a result of the entry in the budget of the correction for 2009 in amending budget no 4/2010. The budgeted amount totals zero. Nevertheless EUR 4.2 million outturn in 2013 is accounted for by the difference between the euro rates used for the conversion into national currency of the budget amounts (provided for in Article 10(3) of Regulation No 1150/2000) and the rates applicable when the amounts are actually entered in the accounts. 29

32 IV. Other revenue 1. Revenue accruing from persons working with the institutions and with other EU bodies (Title 4) Title 4 of revenue, which comprises the taxes on staff salaries and the contributions to the pension scheme, came to 94.6 % of the forecast amount. 2. Revenue accruing from the administrative operation of the institutions (Title 5) The Title 5 outturn totalled EUR million. This comprises the proceeds from the sale of movable and immovable property, proceeds from hiring and letting, revenue from investments or loans granted, and bank interest. It also comprises other contributions and refunds connected with the administrative operation of the institutions. 3. Contributions and refunds in connection with Union agreements and programmes (Title 6) Title 6 "Revenue, contributions and refunds in connection with Union agreements and programmes", totals an amount of EUR million. The principal source of the revenue was the revenue concerning the EAGF and EAFRD (and in particular the clearance of accounts and irregularities), the participation of third countries in research programs and other contributions and refunds to Union programs/activities. A substantial part of the title is made of earmarked revenue, which typically gives rise to the entering of additional appropriations in the expenditure side. 4. Interest on late payments and fines (Title 7) In Title 7 (interest on late payments and fines) a total of EUR million was collected during the year (EUR million in interest on late payments and interest on fines as well as EUR million in fines). 30

33 5. Borrowing and lending operations (Title 8) This title covers interest and repayments of loans granted. In 2013 the outturn was EUR 1.8 million. 6. Miscellaneous revenue (Title 9) Miscellaneous revenue in Title 9 totals EUR 22 million. 31

34 B. CLAIMS I. Own resources established and still to be recovered Details by Member State of entitlements established and still to be recovered at the end of the year concerning traditional own resources (amounts net of collection costs), as well as other outstanding own resources are given in Table 10. In the field of traditional own resources, the amounts shown in the table are the financial consequence of the inspections carried out by the Commission and the Court of Auditors. II. B account (separate account) The separate account (B account) was introduced in 1990 under Article 6(2)(b) of Regulation No 1552/89 (now Article 6(3)(b) of Regulation No 1150/2000, the content of which is still the same). It records traditional own resources which have been established but not yet recovered by the Member States. These amounts are either not guaranteed or are being challenged by the debtors. 32

35 Amounts appearing in the separate account from 2007 to 2013 are shown in the table below: Year Customs Total Annual variation in Sugar and duties own resources balances to be recovered gross amounts 100% gross amounts 100% gross amounts 100% gross amounts 100% EUR million % change EUR million % change EUR million % change EUR million % change on total year n , , ,9-19, ,2-0, ,9-5, ,1-5,5-96,8-5, ,8 1, ,1-0, ,9-0,5-8,2-0, ,7 13, ,1 2, ,8 2,5 40,9 2, ,5-2, ,3-1, ,8-1,7-29,0-1, ,0-18, ,5 3, ,5 2,5 41,7 2, ,4-7, ,8-5, ,2-5,1-88,3-5,1 Entitlements in the separate account totalled EUR million at end-2013, a decrease of 5.1% from the previous year. Details of the net amounts by Member State are shown in Table

36 The amounts established, cancelled and recovered in the separate account from 2007 to 2013, as an absolute figure and as a percentage of the balance at the end of the previous year, are given in the table below. Amounts established, cancelled and recovered in the separate account (gross amounts = 100%) Year Established Cancelled 11 Recovered 100% 100% 100% EUR million % of total balance at year n-1 EUR million % of total balance at year n-1 EUR million % of total balance at year n % % % % % % % % % % % % % % % % % % % 152 9% % (11) Cancelled amounts include corrections and amounts which cannot be made available according to Articles 8 and 17 (2) of Regulation 1150/

37 C. ESTIMATES OF AMOUNTS RECEIVABLE Other potential claims on the Member States for indeterminate amounts have also been recorded in the Commission accounts as memorandum items in accordance with Article 70(1) of the Financial Regulation. They concern traditional own resources, reservations relating to VAT and GNP/GNI and interest on late payments. The VAT and GNP/GNI reservations generally cover a number of years. These memorandum item claims are cancelled and replaced by recovery orders for specific amounts as soon as they have been identified as being certain, of a fixed amount and due. The number of such memorandum item entries at end-2013 is shown in the following table. 35

38 Estimates of amounts receivable entered as memorandum items Member State Traditional own resources VAT balances GNP/GNI balances Late-payment interest TOTAL Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Total 27 MS

39 I. Traditional own resources Memorandum item estimates of amounts receivable relating to traditional own resources mainly concern points identified during inspections conducted in the Member States by the Commission and the Court of Auditors. Pending either replies from the Member States, or more detailed analysis, a token estimate of an amount receivable is made as a memorandum item. II. Reservations relating to VAT and GNP/GNI own resources When conducting its controls of VAT and GNP/GNI-based own resources, the Commission sometimes raises reservations on certain elements of the bases on which the resources are collected from Member States. The bases in question are as follows: for the VAT resource, the annual statements of the uniform base which is calculated by each Member State in accordance with Council Regulation No 1553/89; for the GNP/GNI resource, the statistical aggregates representing gross national product/income for the year at market prices, drawn up by each Member State in accordance with the EU rules laid down in Directive 89/130 and Regulation No 1287/2003. In entering these reservations the Commission asks the Member States concerned either to apply the relevant EU rules correctly, or to correct the shortcomings or imperfections in its calculation methods, or to clarify certain specific calculations. Member States are also entitled to enter their own reservations concerning the own resources bases. A memorandum item entry is made in respect of the reservations entered by the Commission. 37

40 1. Reservations relating to VAT at At the end of 2013 a total of 108 reservations were still awaiting a solution, i.e. 51 reservation less than in the previous year. These reservations relate to very specific aspects of the method used by the Member States when determining the elements and calculating the amounts to be included in the VAT base. As the table below shows, over the last six years 287 reservations have been notified, either by the Commission, or by the Member States, while 316 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems. Year Reservations Reservations Reservations outstanding notified cleared at year-end TOTAL

41 2. Reservations relating to GNP/GNI at The reservations entered in respect of the GNP/GNI-based resource relate exclusively to problems with the methods used for determining the national accounts. Solving these problems usually requires lengthy and difficult work for national statistical institutes and Eurostat. Over the last six years 350 reservations have been entered, either by the Commission, or by the Member States, while 107 have been cleared, after the Commission and the Member State concerned agreed on solutions to the underlying problems. At the end of 2013, 288 GNP/GNI reservations were still outstanding. Year Reservations Reservations Reservations outstanding notified cleared at year-end TOTAL (12) The increase in the stock of reservations in 2012 derives from the replacement of certain general reservations by specific items. 39

42 III. Late-payment interest If it is determined that traditional own resources or VAT or GNP/GNI resources may have been made available late, a memorandum item entry is also made concerning the amount receivable of interest pursuant to Article 11 of Regulation No 1150/2000. Once the principal has been made available, the interest is calculated and requested from the Member States, and the estimates are replaced by recovery orders for the amounts concerned. Details of the payments made by Member States for this item can be found in table

43 LIST OF TABLES THAT FOLLOW Table 1 Commission Revenue 2013 at 31 December 2013 Table 2 Commission Revenue 2013 compared with revenue 2012 Table 3 Member States contributions to financing 2013 budget Table 4 Member States percentage contributions to financing 2013 budget Table 5 Payment of VAT own resources for 2013 Table 6 Payment in 2013 of VAT own resources balances and adjustments of balances for 1995 to 2012 Table 7 Payment of the additional GNI resource for 2013 Table 8 Payment in 2013 of GNI-based additional resource balances and adjustment of balances for 1995 to 2012 Table 9 Payment of sugar levies for 2013 Table 10 Own resources established and still to be recovered at end-2013 Table 11 Separate account - own resources established and still to be recovered at end-2013 Table 12 Non-capped VAT bases ( ) Table 13 Gross national product/income bases ( ) Table 14 Adjustments of GNI-based own resources for 2012 to be entered on the first working day of December 2013 Table 15 Adjustments of GNI-based own resources for 2011 to be entered on the first working day of December 2013 Table 16 Adjustments of GNI-based own resources for 2010 to be entered on the first working day of December 2013 Table 17 Adjustments of GNI-based own resources for 2009 to be entered on the first working day of December 2013 Table 18 Adjustments of GNI-based own resources for 2008 to be entered on the first working day of December 2013 Table 19 Adjustments of GNI-based own resources for 2007 to be entered on the first working day of December 2013 Table 20 Adjustments of GNI-based own resources for 2006 to be entered on the first working day of December 2013 Table 21 Adjustments of GNI-based own resources for 2005 to be entered on the first working day of December 2013 Table 22 Adjustments of GNI-based own resources for 2004 to be entered on the first working day of December 2013 Table 23 Adjustments of GNI-based own resources for 2003 to be entered on the first working day of December 2013 Table 24 Adjustments of GNI-based own resources for 2002 to be entered on the first working day of December

44 Table 25 Adjustments of GNP-based own resources for 2001 to be entered on the first working day of December 2013 Table 26 Adjustments of GNP-based own resources for 2000 to be entered on the first working day of December 2013 Table 27 Adjustments of GNP-based own resources for 1999 to be entered on the first working day of December 2013 Table 28 Adjustments of GNP-based own resources for 1998 to be entered on the first working day of December 2013 Table 29 Adjustments of GNP-based own resources for 1997 to be entered on the first working day of December 2013 Table 30 Adjustments of GNP-based own resources for 1996 to be entered on the first working day of December 2013 Table 31 Adjustments of GNP-based own resources for 1995 to be entered on the first working day of December 2013 Table 32 Adjustments of VAT own resources for 2012 to be entered on the first working day of December 2013 Table 33 Adjustments of VAT own resources for 2011 to be entered on the first working day of December 2013 Table 34 Adjustments of VAT own resources for 2010 to be entered on the first working day of December 2013 Table 35 Adjustments of VAT own resources for 2009 to be entered on the first working day of December 2013 Table 36 Adjustments of VAT own resources for 2008 to be entered on the first working day of December 2013 Table 37 Adjustments of VAT own resources for 2007 to be entered on the first working day of December 2013 Table 38 Adjustments of VAT own resources for 2006 to be entered on the first working day of December 2013 Table 39 Adjustments of VAT own resources for 2005 to be entered on the first working day of December 2013 Table 40 Adjustments of VAT own resources for 2004 to be entered on the first working day of December 2013 Table 41 Adjustments of VAT own resources for 2003 to be entered on the first working day of December 2013 Table 42 Adjustments of VAT own resources for 2002 to be entered on the first working day of December 2013 Table 43 Adjustments of VAT own resources for 2001 to be entered on the first working day of December 2013 Table 44 Adjustments of VAT own resources for 2000 to be entered on the first working day of December 2013 Table 45 Adjustments of VAT own resources for 1999 to be entered on the first working day of December 2013 Table 46 Adjustments of VAT own resources for 1998 to be entered on the first working day of December 2013 Table 47 Adjustments of VAT own resources for 1997 to be entered on the first working day of December 2013 Table 48 Adjustments of VAT own resources for 1996 to be entered on the first working day of December 2013 Table 49 Adjustments of VAT own resources for 1995 to be entered on the first working day of December 2013 Table 50 Correction of budgetary imbalances granted to the United Kingdom for 2009 pursuant to Article 4 of Decision 2007/436/EC, Euratom 42

45 Table 51 Correction of budgetary imbalances granted to the United Kingdom for 2012 pursuant to Article 4 of Decision 2007/436/EC, Euratom Table 52 Payments for the correction of budgetary imbalances granted to the United Kingdom Table 53 Adjustment for impact of the non-participation of certain Member States in certain policies in the area of freedom, security and justice Table 54 Late own resources interest recovered in

46 T A B L E 1 Ref. Ares(2014) /03/2014 COMMISSION REVENUE 2013 AT 31 DECEMBER 2013 (EUR) Title Chapter H e a d i n g Revenue forecast in AB 9/2013 Outturn Difference Percentage (1) (2) (3) = (2) - (1) (4) = (2) / (1) 1 Own resources 11 -sugar levies ,66% 12 -customs duties ,06% 13 -own resources accruing from VAT ,06% 14 -own resources based on GNI ,29% 15 -correction of budgetary imbalances granted to the United Kingdom gross reduction in the annual GNI-based contribution granted to the Netherlands and Sweden Title 1 - Sub-total ,84% 3 Surpluses, balances and adjustments 30 -surplus available from preceding financial year (2012) ,00% 30 -surplus available from preceding financial year (repayment from Ext. Aid Guarantee Fund) ,22% 31 -balances and adjustments of balances based on VAT (2012) p.m balances and adjustments of balances based on VAT (years 1995 to 2011) p.m balances and adjustments of balances based on GNI (2012) p.m balances and adjustments of balances based on GNI/GNP (years 1995 to 2011) p.m adjustment relating to the non-participation of certain MS in certain policies in the area of FSJ p.m result of the definitive calculation of the financing of the UK correction (2009) result of intermediate updates of the calculation of the financing of the UK correction (2010) Title 3 - Sub-total ,99% Titles Sub-total ,59% 4 40 to 42 Revenue accruing from persons working with the institutions ,56% 5 50 to 59 Revenue accruing from the administrative operation of the institutions ,09% 6 60 to 68 Contributions and refunds in connection with Union agreements and programs ,30% 7 70 to 72 Interest on late payments and fines ,05% 8 80 to 85 Borrowing and lending operations ,77% 9 90 Miscellaneous revenue ,39% Titles 4 to 9 - Sub-total (*) ,96% T O T A L ,29% (*) Title 6 includes revenue relating to EFTA - EEA 44