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Operating budgetary balances

 

Methodology and calculation

Member States’ operating budgetary balances are calculated based on data on the allocation of EU expenditure by Member State and on Member States’ contributions to the EU budget. It is, however, important to point out that estimating operating budgetary balances is merely an accounting exercise that shows certain financial costs and benefits derived from the EU by each Member State. Furthermore, this accounting allocation is non-exhaustive and gives no indication of the many other benefits arising from EU policies such as those relating to the single market and economic integration, not to mention political stability and security. The operating budgetary balance of each Member State is calculated as the difference between the operating expenditure (excluding administration)1 allocated to each Member State and the adjusted ‘national contribution’2 of each Member State as follows:

OBB formule

where:

OBBi = operating budgetary balance of Member State i, where i = 1.28

TAEi = total allocated expenditure of Member State i, where i = 1.28 or i = EU for the EU as a whole;

H5i = administrative expenditures allocated to Member State i, where i = 1.28 or i = EU for the EU as a whole;

TNCi = total national contribution of Member State i , with i = 1.28 or i = EU for the EU as a whole;

Numerical example:
2014 Operating Budgetary Balance of Belgium

TAEBE = EUR 7 044.3 million;
H5BE = EUR 4 725.4 million;
TNCBE = EUR 3 660.2 million;
TAEEU = EUR 128 564.9 million;
H5EU = EUR 7 680.9 million;
TNCEU = EUR 116 531.7 million:

ertertertetret

numerical example

Operating budgetary balances — listed below — show the relationship between a Member State’s share of total allocated EU operating expenditure and its share of ‘national contributions’.

2000-2014 Operating budgetary balances
(excluding administrative expenditure and TOR, and including UK correction)

Pop out table
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 (*) 2010 2011 2012 2013 2014 2007 (**) 2008 (**) 2009 (***)
m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI mio. EUR % GNI m EUR % GNI m EUR % GNI m EUR % GNI
EU 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0 0.00% 0.0   0.0   0.0  
BE -323.2 -0.13% -745.2 -0.28% -517.7 -0.19% -779.7 -0.28% -536.1 -0.18% -607.5 -0.20% -709.9 -0.22% -868.2 -0.26% -720.6 -0.21% -1 663.9 -0.49% -1 466.4 -0.41% -1 369.6 -0.37% -1 493.7 -0.40% -1 541.1 -0.40% -1 478.1 -0.37% -965.9 -0.28% -838.7 -0.24% -1 452.7 -0.43%
BG                             +335.1 +1.17% +669.6 +1.98% +624.2 +1.83% +895.5 +2.53% +725.4 +1.95% +1 329.7 +3.39% +1 529.0 +3.91% +1 824.3 +4.45% +327.7 +1.15% +658.7 +1.95% +642.2 +1.88%
CZ                 +272.2 +0.31% +178.0 +0.18% +386.2 +0.34% +656.7 +0.54% +1 178.0 +0.80% +1 702.5 +1.28% +2 079.3 +1.50% +1 455.2 +1.00% +3 045.2 +2.15% +3 401.1 +2.44% +3 004.2 +2.08% +625.6 +0.51% +1 133.9 +0.77% +1 776.8 +1.34%
DK +239.6 +0.14% -223.1 -0.13% -169.1 -0.09% -220.0 -0.12% -224.6 -0.11% -265.3 -0.13% -505.2 -0.23% -604.4 -0.26% -543.2 -0.23% -969.5 -0.43% -615.3 -0.25% -836.6 -0.34% -1 126.0 -0.45% -1 277.1 -0.49% -836.0 -0.32% -673.7 -0.29% -625.2 -0.26% -821.0 -0.36%
DE -8 232.4 -0.41% -6 971.5 -0.34% -4 954.0 -0.24% -7 605.4 -0.36% -7 140.4 -0.32% -6 064.3 -0.27% -6 325.2 -0.27% -7 415.2 -0.30% -8 774.3 -0.35% -6 357.5 -0.26% -9 223.6 -0.36% -9 002.5 -0.34% -11 953.8 -0.44% -13 824.8 -0.49% -15 501.6 -0.52% -6 521.5 -0.26% -7 836.0 -0.31% -8 107.3 -0.33%
EE                 +145.0 +1.57% +154.3 +1.43% +176.4 +1.39% +226.2 +1.51% +227.4 +1.47% +573.0 +4.23% +672.7 +4.96% +350.4 +2.28% +785.3 +4.74% +771.4 +4.33% +473.8 +2.49% +222.3 +1.48% +222.0 +1.44% +582.0 +4.37%
IE +1 719.5 +1.89% +1 198.3 +1.21% +1 574.1 +1.45% +1 559.0 +1.30% +1 593.8 +1.24% +1 136.6 +0.81% +1 080.5 +0.69% +662.1 +0.40% +566.1 +0.36% -47.5 -0.04% +803.9 +0.60% +383.8 +0.29% +670.6 +0.50% +279.1 +0.20% +38.8 +0.02%; +619.0 +0.38% +512.6 +0.33% +47.0 +0.04%
EL +4 380.6 +3.19% +4 503.6 +3.08% +3 375.7 +2.17% +3 358.3 +1.97% +4 163.3 +2.28% +3 900.5 +2.05% +5 102.3 +2.50% +5 437.2 +2.51% +6 279.7 +2.78% +3 121.0 +1.38% +3 597.4 +1.67% +4 622.6 +2.28% +4 544.9 +2.33% +5 340.7 +2.94% +5 162.6 +2.89% +5 382.9 +2.48% +6 201.0 +2.75% +3 251.5 +1.44%
ES +5 263.6 +0.84% +7 661.2 +1.14% +8 859.4 +1.23% +8 704.9 +1.12% +8 502.3 +1.02% +6 017.8 +0.67% +3 811.7 +0.39% +3 651.8 +0.36% +2 813.2 +0.27% +1 181.7 +0.12% +4 100.9 +0.40% +2 995.0 +0.29% +3 999.0 +0.39% +3 058.3 +0.30% +1 090.6 +0.10% +3 379.4 +0.33% +2 460.8 +0.23% +1 794.3 +0.17%
FR -676.6 -0.05% -2 043.4 -0.13% -2 218.4 -0.14% -1 976.1 -0.12% -3 050.7 -0.18% -2 883.5 -0.17% -3 012.5 -0.16% -2 997.3 -0.16% -3 842.7 -0.20% -5 872.7 -0.31% -5 534.8 -0.28% -6 405.8 -0.31% -8 297.5 -0.40% -8 445.7 -0.40% -7 164.6 -0.33% -3 500.9 -0.18% -4 494.9 -0.23% -4 739.4 -0.25%
HR                                                     +49.6 +0.12% +173.6 +0.42%            
IT +1 231.2 +0.10% -2 030.9 -0.16% -2 917.1 -0.23% -849.8 -0.06% -2 946.9 -0.21% -2 199.0 -0.15% -1 731.8 -0.12% -2 013.5 -0.13% -4 101.4 -0.26% -5 058.5 -0.33% -4 534.0 -0.29% -5 933.0 -0.38% -5 058.1 -0.32% -3 789.9 -0.24% -4 467.0 -0.28% -2 479.7 -0.16% -4 636.6 -0.30% -4 079.2 -0.27%
CY                 +63.5 +0.53% +90.3 +0.69% +102.4 +0.73% -10.5 -0.07% -17.7 -0.10% -2.3 -0.01% +10.6 +0.06% +6.9 +0.04% -25.2 -0.15% +40.4 +0.25% +114.8 +0.69% -14.5 -0.10% -23.1 -0.14% +6.9 +0.04%
LV                 +197.7 +1.81% +263.9 +2.07% +255.5 +1.65% +488.8 +2.40% +407.0 +1.80% +501.5 +2.52% +674.2 +3.67% +731.3 +3.59% +955.9 +4.30% +801.2 +3.44% +799.8 +3.35% +483.7 +2.38% +399.5 +1.76% +513.6 +2.58%
LT                 +369.3 +2.06% +476.4 +2.31% +585.3 +2.48% +793.2 +2.87% +842.6 +2.68% +1 493.3 +5.51% +1 358.4 +5.00% +1 368.0 +4.59% +1 514.0 +4.75% +1 514.5 +4.54% +1 543.2 +4.38% +785.9 +2.84% +832.3 +2.65% +1 510.6 +5.57%
LU -54.6 -0.28% -140.0 -0.70% -48.1 -0.24% -57.2 -0.29% -93.6 -0.39% -86.8 -0.33% -60.2 -0.23% -139.8 -0.46% -22.1 -0.07% -100.2 -0.43% -41.9 -0.15% -75.0 -0.26% -79.5 -0.27% -69.4 -0.22% +80.1 +0.27% -147.8 -0.49% -31.9 -0.11% -82.8 -0.35%
HU                 +193.4 +0.25% +590.1 +0.70% +1 115.0 +1.32% +1 605.9 +1.74% +1 111.7 +1.13% +2 719.4 +3.11% +2 748.4 +3.00% +4 418.3 +4.71% +3 280.4 +3.58% +4 954.5 +5.33% +5 681.6 +5.64% +1 578.1 +1.71% +1 078.9 +1.09% +2 772.1 +3.17%
MT                 +45.0 +0.98% +90.0 +1.91% +101.0 +2.01% +28.1 +0.52% +30.0 +0.52% +8.6 +0.16% +52.9 +0.88% +67.0 +1.05% +71.4 +1.11% +88.0 +1.31% +179.4 +2.35% +26.7 +0.49% +28.2 +0.49% +11.7 +0.21%
NL -1 543.9 -0.36% -2 259.9 -0.50% -2 171.3 -0.46% -1 942.2 -0.40% -2 034.9 -0.40% -2 636.6 -0.51% -2 587.6 -0.47% -2 864.3 -0.49% -2 678.2 -0.46% +117.7 +0.02% -1 833.1 -0.32% -2 214.0 -0.37% -2 364.5 -0.39% -2 675.1 -0.45% -4 711.1 -0.71% -1 766.4 -0.30% -1 551.0 -0.27% -2 026.2 -0.36%
AT -435.5 -0.21% -542.4 -0.26% -212.6 -0.10% -330.9 -0.15% -365.1 -0.16% -277.9 -0.11% -301.5 -0.12% -563.2 -0.21% -356.4 -0.13% -402.1 -0.15% -677.0 -0.24% -805.1 -0.27% -1 073.3 -0.35% -1 251.7 -0.40% -1 240.6 -0.38% -545.5 -0.20% -341.4 -0.12% -431.5 -0.16%
PL                 +1 438.3 +0.72% +1 853.2 +0.77% +2 997.6 +1.13% +5 136.4 +1.71% +4 441.7 +1.25% +6 337.1 +2.11% +8 427.5 +2.47% +10 975.1 +3.09% +11 997.2 +3.29% +12 237.1 +3.29% +13 748.0 +3.47% +5 060.4 +1.69% +4 330.3 +1.22% +6 488.5 +2.16%
PT +2 128.2 +1.71% +1 773.8 +1.35% +2 682.7 +1.94% +3 476.3 +2.45% +3 124.0 +2.11% +2 378.0 +1.56% +2 291.7 +1.47% +2 474.4 +1.51% +2 695.1 +1.63% +2 150.7 +1.33% +2 622.6 +1.57% +2 983.7 +1.81% +5 027.2 +3.13% +4 416.7 +2.72% +3 211.3 +1.88% +2 433.4 +1.48% +2 642.1 +1.59% +2 242.8 +1.39%
RO                             +595.8 +0.50% +1 581.0 +1.16% +1 692.5 +1.45% +1 245.2 +1.01% +1 451.5 +1.12% +2 031.6 +1.57% +4 142.8 +2.99% +4 519.9 +3.09% +562.0 +0.47% +1 537.9 +1.13% +1 755.8 +1.51%
SI                 +109.7 +0.41% +101.5 +0.36% +142.8 +0.47% +88.6 +0.26% +113.8 +0.31% +241.9 +0.69% +424.1 +1.21% +490.1 +1.37% +572.2 +1.64% +429.2 +1.22% +794.4 +2.17% +80.3 +0.24% +102.1 +0.28% +261.6 +0.75%
SK                 +169.2 +0.52% +270.9 +0.72% +323.2 +0.75% +617.8 +1.16% +725.6 +1.15% +542.1 +0.87% +1 349.6 +2.10% +1 160.6 +1.72% +1 597.0 +2.30% +1 287.4 +1.83% +1 010.1 +1.37% +603.1 +1.14% +705.7 +1.12% +580.2 +0.93%
FI +275.9 +0.21% -153.0 -0.11% -4.9 -0.00% -26.7 -0.02% -69.6 -0.05% -84.8 -0.05% -241.0 -0.14% -171.6 -0.10% -318.5 -0.17% -544.2 -0.31% -300.2 -0.17% -652.1 -0.34% -658.8 -0.34% -604.0 -0.31% -809.0 -0.40% -223.2 -0.12% -383.3 -0.21% -430.3 -0.25%
SE -1 058.7 -0.40% -982.9 -0.39% -750.4 -0.28% -945.6 -0.33% -1 059.8 -0.36% -866.9 -0.29% -856.6 -0.27% -994.8 -0.29% -1 463.1 -0.42% -85.6 -0.03% -1 211.4 -0.34% -1 325.4 -0.34% -1 925.1 -0.46% -2 220.7 -0.51% -2 312.7 -0.52% -620.2 -0.18% -1 090.7 -0.32% -704.2 -0.24%
UK -2 913.7 -0.18% +955.4 +0.06% -2 528.4 -0.15% -2 364.9 -0.14% -2 864.9 -0.16% -1 529.0 -0.08% -2 140.2 -0.11% -4 155.3 -0.20% -844.3 -0.05% -1 903.3 -0.12% -5 625.9 -0.32% -5 565.6 -0.31% -7 366.1 -0.38% -8 641.7 -0.46% -4 929.8 -0.23% -4 711.3 -0.23% -993.0 -0.05% -1 362.9 -0.09%
  • Operating budgetary balances' are calculated, for a given Member State, as the difference between allocated operating expenditure (i.e. exluding administration) and own resources payments (excluding TOR).
  • These payments are adjusted to sum up to total allocated operating expenditure (as for calculating the UK correction), so that operating budgetary balances add up to zero.
  • Please refer to the numerical example for details on the above calculations. Series as a percentage of GNI are calculated on the basis of GNI data, as published by DG ECFIN in its spring 2015 economic forecasts (GNI/ESA 2010).
  • In 2014, the operating budgetary balance are distorted by the fact that the new Own Resources Decision 2014 (ORD 2014) has not yet entered into force, while the temporary VAT reduced rates and GNI reductions from ORD 2007 have ceased to apply, hence changing Member States contributions to the budget. This is the same situation as in 2007. Based on the ORD 2007 experience, it can be expected that the adjustments of the 2014-2015 OBBs will be done in 2016.

(*) including the adjustment relating to the implementation of the ORD 2007

(**) including p.m. the retroactive effect of ORD 2007
(***) without p.m. the adjustment relating to the implementation of the ORD 2007


1 In accordance with point 75 of the conclusions of the 1999 European Council in Berlin: ‘When referring to budgetary imbalances, the Commission, for presentational purposes, will base itself on operating expenditure.’
2 As in the case of the calculation of the UK correction, it is not the actual ‘national contribution’ of Member States (i.e. own resources payments, excluding traditional own resources (TORs), e.g. customs duties and sugar levies) but the related allocation key, i.e. each Member State’s share of total ‘national contributions’, that is used for the calculation of operating budgetary balances. Total ‘national contributions’ are adjusted to equal total EU allocated operating expenditure, so that operating budgetary balances sum to zero. TORs are not included in the calculation of net balances. Since TORs are a direct result of the application of common policies (such as the common agricultural policy and customs union), they are considered to be pure EU revenue rather than ‘national contributions’. Furthermore, the economic agent bearing the burden of the customs duty imposed is not always a resident of the Member States collecting the duty.