Draft amending budget n° 4 to the general budget 2010 - Statement of expenditure by section - Section III - Commission
Date: 2010-04-16
Institutions: Directorate-General for Budget, European Commission
Subjects: VAT, amending budget, draft budget (EU), general budget (EU), gross national product, own resources

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EUROPEAN COMMISSION 

Brussels, 16.4.2010 
COM(2010)169 final 

 DRAFT AMENDING BUDGET N° 4  
TO THE GENERAL BUDGET 2010 

STATEMENT OF EXPENDITURE BY SECTION 
Section III - Commission 

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DRAFT AMENDING BUDGET N° 4  
TO THE GENERAL BUDGET 2010 

STATEMENT OF EXPENDITURE BY SECTION 
Section III - Commission 

Having regard to: 

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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, 

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  general  budget  of  the  European  Union  for  the  financial  year  2010  adopted  on 
17 December 20092, 

The  European  Commission  hereby  presents  to  the  budgetary  authority  the  Draft  Amending 
Budget No 4 to the 2010 budget. 

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OJ L 248, 16.9.2002, p. 1. 
OJ L 64, 12.3.2010. 

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CHANGES TO THE GENERAL STATEMENT OF REVENUE 

to 

The  changes 
revenue  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. 

the  general  statement  of 

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EXPLANATORY MEMORANDUM 

The  present  Draft  Amending  Budget  (DAB)  No  4/2010  is  intended  to  budget  the  surplus 
resulting from the implementation of the budget year 2009. As provided for in the Financial 
Regulation applicable to the general budget of the European Communities3, under Article 15 
§ 3, it is the only subject of this DAB and it has to be submitted within 15 days following the 
submission of the provisional accounts, which took place on 31 March 2010. 

1. 

The implementation of the budget year 2009 shows a surplus of EUR 2 253 591 199 
(not  including  contributions  from  European  Free  Trade  Association  (EFTA)  and 
European Economic Area (EEA)), which is therefore entered as revenue in the 2010 
budget. 

The registering of the surplus can be analysed as follows: 

2009 

EFTA-EEA 

European Union 

Total 

Revenue for the financial year 

218 892 911,00 

(*) 117 406 676 848,42 

117 625 569 759,42 

Payments against current year appropriations 

-204 128 043,69 

(**) -116 374 827 992,85 

-116 578 956 036,54 

Payment appropriations carried over to year N+1 

-4 142 623,07 

-1 754 716 988,30 

-1 758 859 611,37 

Cancellation of unused appropriations carried over 
from year N-1 

Difference between assigned revenue carried over 
from years N-1 to N and N to N+1 

337 194 076,32 

337 194 076.32 

2 453 723 495,39 

2 453 723 495,39 

Exchange differences for the year 

185 541 760,39 

185 541 760,39 

Budget outturn 2009 

10 622 244,24 

2 253 591 199,37 

2 264 213 443,61 

(*) Includes assigned revenue receipts of EUR 3 595 628 362 
(**) Includes payments against assigned revenue appropriations of EUR 6 049 351 857 

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 (Traditional Own 
Resources  (TOR),  Value  Added  Tax  (VAT)  and  Gross  National  Income  (GNI)) 
including  the  updated  amount  of  the  UK  correction.  In  June,  the  Commission  will 
present, in a separate 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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