Preliminary draft amending budget n° 5 to the general budget 2009 - Statement of expenditure by section - Section III : Commission
Date: 2009-04-15
Institutions: Directorate-General for Budget, European Commission
Subjects: EFTA countries, EU aid, European Commission, amending budget, budgetary expenditure, fund (EU), general budget (EU), preliminary draft EC budget, revenue

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 15.4.2009 
COM(2009) 177 final 

PRELIMINARY DRAFT AMENDING BUDGET N° 5  
TO THE GENERAL BUDGET 2009 

STATEMENT OF EXPENDITURE BY SECTION 
Section III - Commission 

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PRELIMINARY DRAFT AMENDING BUDGET N° 5  
TO THE GENERAL BUDGET 2009 

STATEMENT OF EXPENDITURE BY SECTION 
Section III - Commission 

Having regard to: 

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the  Treaty  establishing  the  European  Community,  and  in  particular  Article 272 
thereof, 

the  Treaty  establishing  the  European  Atomic  Energy  Community,  and  in  particular 
Article 177 thereof, 

the  Council  Regulation  (EC,  Euratom)  No  1605/2002  of  25  June  2002  on  the 
Financial Regulation applicable to the general budget of the European Communities1, 
and in particular Article 37 thereof, 

The European Commission hereby presents to the budgetary authority the Preliminary Draft 
Amending Budget No 5 to the 2009 budget. 

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OJ L 248, 16.9.2002, p. 1. 

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CHANGES TO THE GENERAL STATEMENT OF REVENUE 

The changes to the general statement of revenue are forwarded separately via the SEI-BUD 
system. An English version of the changes to the general statement of revenue is attached for 
information as a budgetary annex. 

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EXPLANATORY MEMORANDUM 

The present Preliminary Draft Amending Budget No 5/2009 is intended to budget the surplus 
resulting from the implementation of the budget year 2008. As provided for in the Financial 
Regulation applicable to the general budget of the European Communities2, under Article 15 
§ 3, it is the only subject of this PDAB and it has to be submitted within 15 days following the 
submission of the provisional accounts, which took place on 31 March 2009. 

1. 

The implementation of the budget year 2008 shows a surplus of EUR 1 796 151 821 
(not including contributions from EFTA-EEA), which is therefore entered as revenue 
in the 2009 budget.  

The registering of the surplus can be analysed as follows: 

2008 

EFTA-EEA 

European 
Communities 

Total 

Revenue for the financial year 

199 139 557,00 

121 385 242 727,55 

121 584 382 284,55 

Payments against current year appropriations 

-183 598 206,59 

-115 366 374 174,96 

-115 549 972 381,55 

Payment appropriations carried over to year N+1 

0,00 

-3 912 336 487,46 

-3 912 336 487,46 

EFTA appropriations carried over from year N-1 

-2 324 641,86 

0,00 

-2 324 641,86 

Cancellation of unused appropriations carried over 
from year N-1 

564 626,36 

187 331 191,58 

187 895 817,94 

Exchange differences for the year 

0,00 

-497 711 435,90 

-497 711 435,90 

Budget outturn 2008 

13 781 334,91 

1 796 151 820,81 

1 809 933 155,72 

2. 

The budgeting of the surplus will diminish accordingly the global contribution of the 
Member States to the financing of the EU Budget. This global decrease by Member 
State will also be influenced by the updated own resources forecast (TOR, VAT and 
GNI) including the updated amount of the UK correction. In June, the Commission 
will  present,  in  a  separate  Preliminary  Draft  Amending  Budget,  updated  forecasts, 
which are expected to change further the amounts of the contributions by country. 

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OJ L 248, 16.9.2002, p.1. 

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