Having regard to:

–the Treaty on the Functioning of the European Union, and in particular Article 314 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

–Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union (…), and in particular Article 44 thereof,

–the general budget of the European Union for the financial year 2019, as adopted on 12 December 2018,

The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 1 to the 2019 budget.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

The changes to the statement of revenue and expenditure by section are available on EUR-Lex ( http://eur-lex.europa.eu/budget/www/index-en.htm ). An English version of the changes to this statement is attached for information as a budgetary annex.

EXPLANATORY MEMORANDUM

Draft Amending Budget (DAB) No 1/2019 is intended to enter in the 2019 budget the surplus resulting from the implementation of the budget year 2018. As provided for in Article 18 § 3 of the Financial Regulation applicable to the general budget of the Union , the surplus is the only subject of this DAB and it has to be submitted within 15 days of the submission of the provisional accounts at the end of March 2019.

1.The implementation of the budget year 2018 shows a surplus of EUR 1 802 988 329, which is therefore entered as revenue in the 2019 budget.

(in EUR)

Outturn breakdown 2018 Surplus Revenue 1 274 590 133 Surplus Expenditure 528 398 196 Total surplus 1 802 988 329

2.Budgeting the surplus will diminish accordingly the total contribution of the 28 Member States to the financing of the 2019 budget. The contributions by Member States will also be influenced by the updated own resources forecast which will be available after the Advisory Committee on Own Resources meeting in May 2019 and included in a subsequent Draft Amending Budget.

3.The table below presents a breakdown of the outturn for 2018 in terms of the implementation of revenue:

(in EUR)

Outturn breakdown 2018 Budget

(includ. AB1-6) Outturn Variation Sub-total Revenue 144 767 916 298 146 042 506 431 1 274 590 133 — Title 1 - Own resources 142 363 728 037 142 329 649 983 -34 078 054 Levies and other duties in the sugar sector -92 981 713 -85 070 995 7 910 718 Custom duties 20 164 642 350 20 316 700 932 152 058 582 Own resources accruing from VAT 17 148 885 750 17 132 576 159 -16 309 591 Own resources based on GNI 105 143 181 650 104 978 526 257 -164 655 393 Correction of budgetary imbalances granted to UK 0 -18 997 428 -18 997 428 Gross reduction in the annual GNI-based contribution granted to some Member States 0 5 915 059 5 915 059 — Title 3 - Surpluses, balances and adjustments 555 542 325 581 255 381 25 713 056 — Title 4 - Persons working with the Institutions 1 547 408 825 1 541 840 701 -5 568 124 — Title 5 - Administrative operation of the institutions 45 050 050 3 715 390 -41 334 660 — Title 6 - Refunds in connection with Union agreements and programmes 110 000 000 106 217 941 -3 782 059 — Title 7 - Interests on late payments and fines 115 000 000 1 427 642 570 1 312 642 570 — Title 8 - Borrowing and lending operations 6 186 061 39 035 856 32 849 795 — Title 9 – Miscellaneous 25 001 000 13 148 609 -11 852 391

4.The differences in Title 1 (Own Resources) represent 0,02 % of the forecast. They mainly consist of EUR 160 million higher revenue from traditional own resources (100,8 % of the forecast has been collected) and -EUR 200 million lower revenue from exchange rate fluctuations (as own resources are paid in national currency but budgeted and accounted for in euro). In Title 3 (Surpluses, balances and adjustments), linked to the adjustments of own resources, the difference is limited to EUR 26 million.