1. Calculation of the Union obligations
The Union obligations stem from:
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. 105–111.
Annex 2 provides an indicative list of current legal bases concerned. This list should be updated at the date of
withdrawal.
(1) The Reste à Liquider ("RAL") from the successive Multiannual Financial Frameworks during
which the United Kingdom was a member of the Union;
(2) The financial programming for the period between the date of withdrawal of the United
Kingdom and the end of the MFF 2014-2020;
(3) The liabilities as recorded in the consolidated accounts of the Union which are not balanced
by corresponding assets, i.e.:
a. Pensions and other employee benefits,
b. Provisions,
c. Financial liabilities not related to borrowings,
d. Payables and accrued charges other than RAL.
(4) The contingent liabilities disclosed in the consolidated annual accounts;
(5) The specific costs related to the withdrawal process.