DRAFT AMENDING BUDGET N° 3TO THE GENERAL BUDGET 2012 STATEMENT OF EXPENDITURE BY SECTIONSection III – Commission
Date: 2012-04-16
Institutions: Directorate-General for Budget, European Commission
Subjects: European Commission, amending budget, budgetary expenditure, draft budget (EU)

EUROPEAN COMMISSION 

Brussels, 16.4.2012 
COM(2012) 181 final 

DRAFT AMENDING BUDGET N° 3 
TO THE GENERAL BUDGET 2012 

STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 

 
 
 
 
  
 
DRAFT AMENDING BUDGET N° 3 
TO THE GENERAL BUDGET 2012 

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  2012  adopted  on 
1 December 20112, 

the draft amending budget No 1/20123 adopted on 27 January 2012, 

the draft amending budget No 2/20124, adopted on 16 March 2012. 

The European Commission hereby presents to the budgetary authority the Draft Amending 
Budget No 3 to the 2012 budget. 

CHANGES TO THE GENERAL STATEMENT OF REVENUE 
The changes to the general statement of 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. 

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2 
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4 

OJ L 248, 16.9.2002, p. 1. 
OJ L 56, 29.2.2012, p. 1. 
COM(2012) 31 final 
COM(2012) 125 final 

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EXPLANATORY MEMORANDUM 

The  present  Draft  Amending  Budget  (DAB)  No  3/2012  is  intended  to  budget  the  surplus 
resulting from the implementation of the budget year 2011. As provided for in the Financial 
Regulation applicable to the general budget of the European Communities5, 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 2012. 

1. 

The implementation of the budget year 2011 shows a surplus of EUR 1 496 968 014 
(not  including  contributions  from  European  Free  Trade  Association  (EFTA)  and 
European Economic Area (EEA)), which is therefore entered as revenue in the 2012 
budget. 

The registering of the surplus can be analysed as follows: 

2011 

EFTA-EEA 

European Union 

Total 

Revenue for the financial year 

218 105 387,00 

(*) 129 781 849 941,80 

129 999 955 328,10 

Payments against current year appropriations 

- 217 993 168,00 

(**) - 127 825 329 881,01 

- 128 043 323 049,01 

Payment appropriations carried over to year N+1 

- 6 106 180,30 

- 1 013 400 234,32 

- 1 019 506 414,62 

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 

959 194,87 

159 989 518,27 

160 948 713,14 

296 446 878,44 

296 446 878,44 

Exchange differences for the year 

97 411 791,05 

97 411 791,05 

Budget outturn 2011 

- 5 034 766,43 

1 496 968 014,23 

1 491 933 247,80 

(*) Includes assigned revenue receipts of EUR 2 383 420 897,72 
(**) Includes payments against assigned revenue appropriations of EUR 2 679 867 776,17 

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 Member State. 

3. 

The  table  below  presents  a  breakdown  of  the  European  Union  outturn  for  2011  in 
terms of budget implementation (revenue and expenditure, for all Institutions): 

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OJ L 248, 16.9.2002, p.1. 

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Outturn breakdown 2011  

Sub-total outturn on income 

Outturn on income (differences between revenue collected and budgeted), of which: 

—  Title 1 (own resources) 

—  Title 5 (revenue in connection with the administrative operation of the Institutions) 

—  Title 6 (revenue in connection with EU agreements and programmes) 

—  Title 7 (interest on late payments and fines) 

—  Other Titles 

Sub-total outturn on expenditure 

Outturn on expenditure, of which:  

—  Under-implementation of appropriations authorised in 2011 budget: Commission 

—  Under-implementation of appropriations authorised in 2011 budget : other Institutions 

—  Under-implementation of appropriations carried over from 2010: headings 1 to 4 (Commission) 

—  Under-implementation of appropriations carried over from 2010: administration heading 5 (all Institutions) 

Sub-total exchange rate differences 

Total outturn 2011 

(in million EUR) 

671

- 125 

152

150

450

44

728

375

182

98

73

97

1 497

4