The Financial Regulation (FR) is the rule applicable to the General Budget
As of 2004, the budget is compiled according to the principle of budgeting by activity, the purpose of which is to adapt human and financial resources to political priorities. The budget structure is governed in Article 40 et seq of the FR. Cost is structured in Titles that each correspond to a Community policy; Titles are divided in items which generally correspond to an activity. When further broken down, there are articles and entries.
It should be pointed out, however, that the most commonly used classification for expenditure is that which appears in the Multi-annual Financial Framework, adding the different budgetary activities in the items of the MPF..
The following link shows a breakdown of the amounts in the EU annual budget.
European Union Budget