ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2019

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 2020, as adopted on 27 November 2019,

–draft amending budget No°1/2020, adopted on 27 March 2020,

–draft amending budget No°2/2020, adopted on 2 April 2020,

The European Commission hereby presents to the European Parliament and to the Council Draft Amending Budget No 3 to the 2020 budget.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION

The changes to the general statement of revenue are available on EUR-Lex ( https://eur-lex.europa.eu/budget/www/index-en.htm ).

EXPLANATORY MEMORANDUM

Draft Amending Budget (DAB) No 3/2019 is intended to enter in the 2020 budget the surplus resulting from the implementation of the budget year 2019. 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, which has to be submitted within 15 days of the submission of the provisional accounts at the end of March 2020.

1.The implementation of the budget year 2019 shows a surplus of EUR 3 218 373 955, which is therefore entered as revenue in the 2020 budget.

(in EUR)

Outturn breakdown 2019 Surplus Revenue 2 414 771 516 Surplus Expenditure 803 602 438 Total surplus 3 218 373 955

2.Budgeting the surplus will reduce accordingly the total contribution of the 27 Member States and the UK to the financing of the 2020 budget.

3.The table below presents a breakdown of the outturn for 2019 in terms of the implementation of revenue:

(in EUR)

Outturn breakdown 2019 Budget

(includ. AB1-3) Outturn Variation Sub-total Revenue 148 492 491 538 150 907 263 054 2 414 771 516 — Title 1 - Own resources 144 795 111 073 144 765 627 471 -29 483 602 Levies and other duties in the sugar sector 0 -824 270 -824 270 Custom duties 21 471 164 786 21 365 365 626 -105 799 160 Own resources accruing from VAT 17 738 667 150 17 774 862 637 36 195 487 Own resources based on GNI 105 585 279 137 105 700 206 516 114 927 379 Correction of budgetary imbalances granted to UK 0 -80 874 689 -80 874 689 Gross reduction in the annual GNI-based contribution granted to some MS 0 6 891 651 6 891 651 — Title 3 - Surpluses, balances and adjustments 1 802 988 329 1 804 821 556 1 833 227 — Title 4 - Persons working with the Institutions 1 606 517 342 1 575 505 411 -31 011 931 — Title 5 - Administrative operation of the institutions 25 050 050 22 616 366 -2 433 684 — Title 6 - Refunds in connection with Union agreements and programmes 130 000 000 102 279 350 -27 720 650 — Title 7 - Interests on late payments and fines 115 000 000 2 625 458 174 2 510 458 174 — Title 8 - Borrowing and lending operations 2 823 744 3 111 199 287 455 — Title 9 - Miscellaneous 15 001 000 7 843 527 -7 157 473

4.The differences in Title 1 (Own Resources) represent 0,02 % of the forecast. They mainly consist of -EUR 107 million lower revenue from traditional own resources (99,5 % of the forecast has been collected) and EUR 77 million higher revenue from exchange rate (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 1,8 million.