DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2013 GENERAL STATEMENT OF REVENUE STATEMENT OF EXPENDITURE BY SECTION Section III – Commission
Date: 2013-03-27
Institutions: European Commission
Subjects: European Commission, amending budget, budgetary expenditure, budgetary resources, draft budget (EU)

EUROPEAN 
COMMISSION 

Brussels, 27.3.2013 
COM(2013) 183 final 

DRAFT AMENDING BUDGET N° 2 
TO THE GENERAL BUDGET 2013 

GENERAL STATEMENT OF REVENUE 

STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 

EN 

   EN 

 
 
 
 
 
  
 
 
DRAFT AMENDING BUDGET N° 2 
TO THE GENERAL BUDGET 2013 

GENERAL STATEMENT OF REVENUE 

STATEMENT OF EXPENDITURE BY SECTION 
Section III – Commission 

1 

 
 
  
 
 
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, 

the  Regulation  (EU,  Euratom)  No  966/2012  of  the  European  Parliament  and  of  the 
Council  of  25  October  2012  on  the  Financial  Regulation  applicable  to  the  general 
budget of the Union1, and in particular Article 41 thereof, 

the  general  budget  of  the  European  Union  for  the  financial  year  2013  adopted  on 
12 December 20122, 

the draft amending budget No 1/20133, adopted on 18 March 2013, 

The  European  Commission  hereby  presents  to  the  budgetary  authority  the  draft  amending 
budget No 2 to the 2013 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. 

1 
2 
3  

OJ L 298, 26.10.2012, p. 1. 
OJ L 66, 8.3.2013, p. 1. 
COM(2013) 156. 

2 

 
 
  
 
 
 
 
                                                 
TABLE OF CONTENTS 

1. 

2. 

INTRODUCTION ....................................................................................................................................................... 4 

INCREASE IN REVENUE ........................................................................................................................................ 4 

3.  GENERAL CONTEXT: SHORTAGE OF PAYMENT APPROPRIATIONS ..................................................... 5 

4.  REINFORCEMENT OF PAYMENTS BY HEADING OF THE FINANCIAL FRAMEWORK....................... 6 

4.1. 
4.2. 
4.3. 
4.4. 
4.5. 
4.6. 

HEADING 1A ⎯ COMPETIVENESS FOR GROWTH AND EMPLOYMENT ................................................................... 6 
HEADING 1B ⎯ COHESION FOR GROWTH AND EMPLOYMENT ............................................................................. 9 
HEADING 2 ⎯ PRESERVATION AND MANAGEMENT OF NATURAL RESOURCES .................................................. 11 
HEADING 3A ⎯ FREEDOM, SECURITY AND JUSTICE........................................................................................... 12 
HEADING 3B ⎯ CITIZENSHIP.............................................................................................................................. 13 
HEADING 4 ⎯ EU AS A GLOBAL PLAYER .......................................................................................................... 14 

5.  CONCLUSION.......................................................................................................................................................... 16 

6. 

SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK................................................... 17 

3 

 
 
  
 
1. 

INTRODUCTION 

Draft amending budget (DAB) No 2 for the year 2013 covers the following:  

⎯  an increase in the forecast of other revenue stemming from fines and penalties, amounting to 

EUR 290 million; 

⎯  an  increase  of  payment  appropriations  of  EUR 11,2 billion  across  headings  1a,  1b,  2,  3a,  3b 
and  4  of  the  multi-annual  financial  framework  (MFF).  This  is  with  the  aim  of  meeting 
outstanding needs to the end of the year, so that obligations stemming from past and current 
commitments can be honoured, financial penalties avoided, and beneficiaries can receive the 
funds envisaged by the agreed EU policies, for which Parliament and Council authorised the 
related  commitment  appropriations  in  previous  annual  budgets.  The  requested  additional 
payment appropriations will reduce the level of outstanding commitments (‘reste à liquider’, 
RAL) as well as the risk of rolling over onto 2014 abnormal levels of unpaid bills. 

In  accordance  with  Art.  41(2)  of  the  Financial  Regulation,  the  request  for  additional  payment 
appropriations takes account of the possibilities for internal redeployment, and therefore reflects the 
net increase in the level of payments that is required to meet year-end needs across the 2013 budget. 
In  turn,  the  increase  in  the  revenue  from  fines  and  penalties  will  lessen  the  effect  of  the 
DAB No 2/2013 on Member States’ GNI-based contributions. 

The  total  amount  of  payment  appropriations  requested  is  EUR 11 225,2 million,  leaving  an 
unallocated  margin  of  EUR 14,8 million  under  the  2013  ceiling  for  payments  of  the  multi-annual 
financial framework, which is expected to cover known requests in the pipeline for the mobilisation of 
the EU Solidarity Fund. 

The  requested  payment  appropriations  will  allow  all  the  legal  obligations  left  pending  at  the  end  of 
2012, and those arising in 2013, to be covered in the 2013 budget. This will avoid any abnormal carry-
over into 2014 of payment needs that should have been addressed in the financial year 2013. Since the 
'N+3' decommitment rule under cohesion policy ends this year, experience leads the Commission to 
consider  that  it  will  receive  an  increased  share  of  payment  claims  very  late  in  the  year,  too  late  for 
payment. These claims will be met in the beginning of 2014. 

The request for EUR 11 225,2 million is detailed below. It brings the level of payment appropriations 
very close to the MFF payments ceiling set for 2013. This proposal means that no further amending 
budgets can be proposed later in the year without requiring an amendment to the MFF (which would 
require unanimity in the Council). Under current and foreseeable circumstances the Commission does 
not intend to request further payment appropriations in 2013. 

2. 

INCREASE IN REVENUE 

The  voted  budget  2013  contains  an  initial  estimate  of  revenue  of  EUR 100 million  from  fines  and 
penalties under revenue chapter 7 1 ⎯ ‘Fines of the revenue side of the budget’. Taking into account 
the  amounts  that  at  this  stage  of  the  year  are  cashed  or  are  expected to  be  cashed,  it  is  proposed  to 
increase  the  initial  forecasts  for  revenue  from  fines  and  penalties  by  EUR 290 million,  of  which 
EUR 270 million  relates  to  fines  (revenue  article 7 1 0)  and  EUR 20 million  to  penalty  payments 
imposed  on  a  Member  State  (revenue  article 7 1 2).  In  accordance  with  Article 83  of  the  Financial 
Regulation,  the  Commission  shall  record  the  amounts  received  by  way  of  fines,  penalties  and 
sanctions as soon as the decisions imposing them may no longer be overruled by the Court of Justice 
of the European Union. This increase in revenue from fines and penalties will reduce accordingly the 
effect of the present draft amending budget on Member States’ GNI-based contributions. 

4 

 
 
  
 
In  April 2013,  the  Commission  will  propose  a  further  revision  of  the  revenue  side  of  the  budget  in 
order to budget any surplus resulting from the implementation of the budget year 2012, which will be 
entered as revenue in the 2013 budget, in accordance with Article 18 of the Financial Regulation. 

3. 

GENERAL CONTEXT: SHORTAGE OF PAYMENT APPROPRIATIONS 

3.1 

Voted budget 2013: a low starting point for payments 

The  authorised  budget  for  2013  set  the  level  of  payment  appropriations  at  EUR 132,8 billion, 
EUR 5 billion  below  the  Commission’s  draft  budget  proposal  and  EUR 2,9 billion  below  the  final 
level of payments in the 2012 budget, creating a very tight situation for payments as from early 2013 
and  a  shortfall  in  payment  appropriations  earlier  than  last  year.  This  is  in  the  knowledge  that  the 
Commission’s  request  for  payment  appropriations  in  the  2013  draft  budget  had  been  drawn  up 
assuming that the payment needs related to the financial year 2012 would be fully paid in 2012, so as 
not  to  create  an  abnormal  backlog  of  unpaid  payment  claims  at  year-end.  However,  the  additional 
lowered  by 
payment  appropriations  authorised 
EUR 2,9 billion in respect to the amount proposed by the Commission, and were not at the level of all 
payment claims received at that moment. 

the  Amending  Budget No 6/2012  were 

in 

3.2 

Declarations accompanying the voted budget 2013 

When  agreeing  on  a  reduction  of  the  level  of  payment  appropriations  for  2013  as  compared  to  the 
Commission’s  draft  budget,  the  European  Parliament  and  the  Council  in  a  joint  statement  with  the 
Commission,  signed  on  10  December  2012  ‘asked  the  Commission  to  initiate  any  necessary  action 
according  to  the  Treaty  and,  in  particular,  to  request  additional  payment  appropriations  in  an 
Amending  Budget  if  the  appropriations  entered  in  the  2013  budget  prove  insufficient  to  cover 
expenditure  under  sub-heading 1a  (Competitiveness  for  growth  and  employment),  sub-heading 1b 
(Cohesion  for  growth  and  employment),  heading 2  (Preservation  and  management  of  natural 
resources),  heading 3  (Citizenship,  freedom,  security  and  justice)  and  heading 4  (EU  as  a  global 
player)’. For their part, the Council and the European Parliament undertook to ‘take position on any 
draft  amending  budget  as  quickly  as  possible  in  order  to  avoid  any  shortfall  in  payment 
appropriations’. 

Moreover, the European Parliament and the Council agreed on a joint statement on payment needs for 
2012,  since  the  additional  payment  appropriations  authorised  in  the  Amending  Budget No 6/2012 
were lowered by EUR 2,9 billion in respect to the amount proposed by the Commission, and were not 
at  the  level  of  all  payment  claims  received  at  that  moment.  As  part  of  this  joint  declaration,  the 
Commission undertook to ‘present at an early stage in the year 2013 a draft amending budget devoted 
to  the  sole  purpose  of  covering  the  2012  suspended  payment  claims  as  soon  as  the  suspensions  are 
lifted, and the other pending legal obligations without prejudice to the proper implementation of the 
2013 budget’. Similarly, the Council and the European Parliament undertook to ‘take position on this 
draft amending budget as quickly as possible in order to cover any outstanding gap’. 

In  light  of  these  two  declarations,  the  Commission  now  presents  a  draft  amending  budget  covering 
payment  needs  across  headings  both  for  reasons  of  consistency  and  sound  financial  management, 
providing the Budgetary Authority with a full overview of the updated payment needs until the end of 
the  year,  at  as  early  a  stage  of  the  year  as  possible,  and  allowing  the  Union  budget  to  assume  its 
financial obligations towards national and local authorities as well as other final beneficiaries within 
acceptable time limits. 

5 

 
 
  
 
3.3 

Review of payment needs 2013 

The Commission has undertaken a careful assessment of needs to meet obligations in 2013. On that 
basis this draft amending budget aims at adjusting the level of payment appropriations available across 
budget lines to address identified payment shortages. In terms of breakdown of the additional payment 
appropriations by MFF heading, EUR 9,0 billion (corresponding to 80 % of the overall reinforcement) 
are requested for heading 1b, whereas some further EUR 2,2 billion cover needs in other expenditure 
headings (see table below). 

In EUR million 

Payment appropriations  
by MFF Heading 

2013 Budget 
(incl. DAB 1) 

DAB 2 

Share in 
DAB 2 

Proposed increase 
compared to 

1a  Competiveness  for  Growth  and 

11 904,0

982,6

8,8 %

-5,0 % 

Employment 

2013 Draft 
Budget 

2013 Budget 
(incl. DAB 1)
8,3 %

1b  Cohesion 

for  Growth 

and 

47 348,4

9 001,1

80,2 %

15,1 % 

19,0 %

Employment 

2  Preservation  and  Management  of 

57 487,0

608,5

5,4 %

0,3 % 

1,1 %

Natural Resources 

3a  Freedom, Security and Justice 
3b  Citizenship 
4  EU as a Global Player 
5  Administration 

6  Compensations 

917,7
639,1
6 409,4
8 430,4

75,0

128,4
15,2
489,5

1,1 %
0,1 %
4,4 %

12,8 % 
-0,2 % 
-5,1 % 

14,0 %
2,4 %
7,6 %

Total 
Of which headings 1a, 2, 3a, 3b and 4 

133 211,0
77 357,2

11 225,2
2 224,1

100,0 %
19,8 %

4,8 % 
-0,9 % 

8,4 %
2,9 %

As shown in the table, when excluding heading 1b, the request for additional payment appropriations 
for  the  other  headings  combined  remains  slightly  below  the  corresponding  level  of  payment 
appropriations  requested  in  the  draft  budget  2013.  This  shows  that  the  Commission  has  carefully 
reassessed its payment needs. In the particular case of heading 3a, however, the assessment of year-
end needs has led the Commission to request additional payment appropriations as compared to the 
2013 draft budget, notably to take into account the growing needs for intermediate and final payments 
for the four Funds under Solidarity and Management of migration flows. 

The sections below set out the net impact of the updated year-end needs for payment appropriations, 
by MFF heading. 

4. 

REINFORCEMENT OF PAYMENTS BY HEADING OF THE FINANCIAL FRAMEWORK 

4.1. 

Heading 1a ⎯ Competiveness for Growth and Employment 

The  level  of  payment  appropriations  in  the  voted  budget  2013  for  heading  1a  is  EUR 177,5 million 
below  the  level  of  payment  appropriations  authorised  in  the  final  budget  2012  and  EUR 1,7 billion 
below  the  Commission’s  request  in  the  2013  draft  budget.  However,  the  level  of  commitment 
appropriations for heading 1a in the 2013 budget increases by 4,8 % over the 2012 budget, in line with 
the trend from previous years. Moreover, the implementation of payment appropriations in 2012 was 
significantly higher than in previous years, which shows the implementation of the programmes on the 
ground. These facts, combined with a careful analysis of the specific needs of individual budget lines, 
underpin the need for a significant increase of payment appropriations in 2013. 

6 

 
 
  
 
 
 
The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  1a  amounts  to 
EUR 982,6 million, broken down as follows: 

Budget Line 

Heading 

Payments  
(EUR million) 

02 02 01 

02 02 15 

02 03 01 

Competitiveness  and  Innovation  Framework  Programme  —  Entrepreneurship  and 
Innovation Programme 

European Earth monitoring programme (GMES) 

Operation  and  development  of  the  internal  market,  particularly  in  the  fields  of 
notification, certification and sectoral approximation 

02 03 04 01 

Support to standardisation activities performed by CEN, Cenelec and ETSI 

02 04 01 01 

Space research 

02 04 01 02 

Security research 

02 04 01 03 

Research related to transport (Galileo) 

02 05 01 

04 05 01 

08 02 01 

08 03 01 

08 05 01 

08 06 01 

08 08 01 

08 10 01 

08 13 01 

08 14 01 

08 15 01 

08 16 01 

08 18 01 
08 21 01 
08 22 03 01 

09 03 01 

European satellite navigation programmes (EGNOS and Galileo) 

European Globalisation Adjustment Fund (EGF) 

Cooperation — Health 

Cooperation — Food, agriculture and fisheries, and biotechnology 

Cooperation — Energy 

Cooperation — Environment (including climate change) 

Cooperation — Socioeconomic sciences and the humanities 

Ideas 

Capacities — Research for the benefit of small and medium-sized enterprises (SMEs) 

Capacities — Regions of knowledge 

Capacities — Research potential 

Capacities — Science in society 

Capacities — Risk-sharing finance facility (RSFF) 

Euratom — Nuclear fission and radiation protection 

Completion of the sixth EC framework programme (2003 to 2006) 

Competitiveness  and 
Communication Technologies Policy Support Programme (ICT PSP) 

Innovation  Framework  Programme — Information  and 

09 04 01 01 

Support  for  research  cooperation  in  the  area  of  information  and  communication 
technologies (ICTs — Cooperation) 

10 02 01 

10 03 01 

10 05 01 

12 04 01 

14 02 01 

14 04 02 

14 05 03 

15 02 02 

15 02 22 

15 07 77 

Non-nuclear activities of the Joint Research Centre (JRC) 

Nuclear activities of the Joint Research Centre (JRC) 

Decommissioning of nuclear installations and waste management 

Specific activities in the field of financial services, financial reporting and auditing 

Implementation and development of the internal market 

Customs 2013 

Fiscalis 2013 

Erasmus Mundus 

Lifelong learning programme 

People 

26 03 01 01 

Interoperability Solutions for European Public Administrations (ISA) 

29 02 03 

Completion of the Union Statistical Programme 2008 to 2012 

60,000 

10,500 

0,650 

1,900 

34,500 

50,000 

40,000 

20,000 

13,000 

200,000 

65,000 

20,000 

40,000 

12,495 

35,000 

20,000 

2,727 

0,805 

8,000 

0,751 

7,150 

7,804 

32,000 

85,000 

2,000 

2,000 

4,000 

1,443 

0,500 

9,000 

6,000 

6,000 

120,000 

45,000 

10,000 

9,376 

Total 

982,601 

7 

 
 
  
 
 
Research Framework Programmes: EUR 678,2 million 

The  request  for  additional  payment  appropriations  for  heading  1a  is  mostly  related  to  the  payment 
needs of the Research Framework Programmes, which were heavily cut in the voted budget 2013. The 
review of year-end payment needs carried out in March 2013 generally confirmed the Commission’s 
request contained in the draft budget 2013, also taking into account that actual execution in 2012 was 
11 %  above  the  level  of  execution  in  2011.  That  is  why  it  is  proposed  to  increase  the  level  of 
payments for a series of research budget lines. This will enable the Commission to meet its needs for 
intermediate payments and final payments, as well as for pre-financing payments in order to respect 
payment  time  limits  as  laid  down  in  the  new  Financial  Regulation,  notably  as  regards  time  to  grant 
and time to pay. It is important for the Commission to be able to sign the grant agreements foreseen in 
2013  on  time  as  a  large  number  of  stakeholders  (universities,  research  institutions,  SMEs,  and 
industries)  are  depending  on  EU  support  to  go  ahead  with  their  research  projects.  Delaying  the 
signature  of  these  grant  agreements  would  disrupt  the  already  complex  planning  and  programming 
process  leading  to  delay  in  the  recruitment  of  scientists,  difficulties  in  their  availability  and 
instabilities of consortiums and would go counter to the EU's priority objectives. 

Competitiveness and Innovation Framework Programme: EUR 92,0 million 

As  a  consequence  of  the  severe  cuts  in  the  voted  budget  2013,  the  CIP ⎯ Entrepreneurship  and 
Innovation  Programme  (EIP)  and  the  CIP ⎯ Information  and  Communication  Technologies  Policy 
Support  Programme  (ICT-PSP)  are  expected  to  run  out  of  payment  appropriations  in  June  and 
September 2013, respectively. The additional appropriations requested will enable the Commission to 
meet  its  needs  for  pre-financing  payments  linked  to  commitments  signed  in  2012,  as  well  as  for 
intermediate payments and final payments, while respecting payment time limits as laid down in the 
new Financial Regulation, notably as regards time to grant and time to pay. For Eco-innovation and 
Entrepreneurship actions, failure to increase payment appropriations would lead to an interruption of 
interim  and  final  payments  on  ongoing  contracts  and  grant  agreements  by  June  2013.  In  turn,  this 
would  cause  significant  damage  to  the  beneficiaries,  which  in  many  cases  are  European  small  and 
medium-sized enterprises (SMEs). On all these contracts, interest on late payments would accumulate 
until additional appropriations become available. 

GMES and Galileo: EUR 30,5 million 

The  two  key  European  satellite  navigation  systems  (GMES  and  EGNOS-Galileo)  are  entering  into 
their  operational  phase,  and  additional  payment  appropriations  (amounting  to  EUR 10,5 million  for 
GMES  and  EUR 20 million  for  EGNOS-Galileo)  are  needed  to  pay  contracts,  notably  for  the 
agreements with the European Space Agency (ESA), related to the satellites, the launches, the ground 
segment and the operations. Without this reinforcement, the ESA will not receive the agreed amount 
and  contractors  will  be  paid  with  a  later  deadline.  That  would  result  in  delays  in  programme 
implementation and postponement of the start of the operational phase at the end of 2014, as well as to 
cost overruns. 

European Globalisation Adjustment Fund (EGF): EUR 13,0 million 

In the voted budget 2013, an amount of EUR 50 million in payment appropriations was entered on the 
EGF  line.  However,  EGF  applications  in  excess  of  this  amount  have  already  been  submitted  to  the 
Commission.  To  cover  the  payment  needs  related  to these applications, a reinforcement of payment 
appropriations amounting to EUR 13,0 million is requested. 

8 

 
 
  
 
Lifelong Learning and Erasmus Mundus: EUR 126,0 million 

The  voted  budget  2013  combined  an  increase  in  commitment  appropriations  for  Lifelong  Learning 
and  Erasmus  Mundus  with  a  reduction  in  payment  appropriations,  as  compared  to  the  draft  budget. 
Taking into account the high level of payment implementation in recent years, it is proposed to align 
the  level  of  payments  for  these  programmes  with  the  execution  in  2012,  taking  into  account  the 
reinforced  level  of  commitments  in  2013.  Therefore,  a  reinforcement  of  payment  appropriations 
amounting to EUR 120,0 million is requested for Lifelong Learning and EUR 6,0 million for Erasmus 
Mundus. Without these additional appropriations, the Commission would not be in a position to make 
the operational appropriations available to the National Agencies. As a consequence, they would face 
serious difficulties to implement the decentralised actions. 

Other programmes and actions: EUR 42,9 million 

The review of payment needs has confirmed the payment requests contained in the draft budget 2013 
for  a  number  of  other  programmes  under  heading  1a,  notably  in  the  field  of  financial  services,  the 
internal market, customs and taxation and statistics. Past implementation levels for these programmes 
have been high, and certain programmes are expected to run out of payment appropriations at an early 
stage of the year, which may in turn lead to interest on late payments. 

4.2. 

Heading 1b ⎯ Cohesion for Growth and Employment 

The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  1b  amounts  to 
EUR 9 billion, broken down as follows: 

Budget Line 

Heading 

04 02 01 

04 02 17 

04 02 19 

13 03 01 

13 03 04 

13 03 06 

13 03 16 

13 03 18 

13 03 19 

13 04 01 

13 04 02 

Completion of the European Social Fund (ESF) — Objective 1 (2000 to 2006) 

European Social Fund (ESF) — Convergence 

European Social Fund (ESF) — Regional competitiveness and employment 

Completion of European Regional Development Fund (ERDF) — Objective 1 (2000 to 
2006) 

Completion of European Regional Development Fund (ERDF) — Objective 2 (2000 to 
2006) 

Completion of Urban (2000 to 2006) 

European Regional Development Fund (ERDF) — Convergence 

European Regional Development Fund (ERDF) — Regional competitiveness and 
employment 

European Regional Development Fund (ERDF) — European territorial cooperation 

Cohesion Fund — Completion of previous projects (prior to 2007) 

Cohesion Fund 

Total 

Payments  
(EUR million) 

860,000 

1 620,000 

773,000 

515,000 

86,000 

0,150 

1 797,000 

833,000 

182,000 

250,000 

2 085,000 

9 001,150 

Closure of 2000-2006 programmes: EUR 1 711 million 

Regarding  the  completion  of  the  programmes  of  the  previous  period  2000-2006,  the  Commission  is 
ready  to  proceed  with  payments  of  the  final  balance  for  many  programmes.  However,  the 
corresponding appropriations on the various budget lines concerned are either fully exhausted or will 
be exhausted soon. The Commission expects to close most of the Structural Funds programmes this 
year.  Therefore  it  is  necessary  to  reinforce  payment  appropriations  in  the  2013  budget  by 
EUR 1,7 billion, in order not to delay unduly the 2000-2006 closure process nor to burden the budget 
2014 with requests for these closures. This is, however, with the exception of the Cohesion Fund, to 
which different rules applied in the period 2000-2006. 

9 

 
 
  
 
 
Already  in  its  draft  amending  budget No 6/2012,  the  Commission  identified  a  missing  amount  of 
around EUR 1,4 billion for programmes in heading 1b that were ready to be closed in 2012, of which 
EUR 0,3 billion  were  finally  covered  in  the  end-of-the-year  transfer.  The  remaining  amount  from 
2012 of around EUR 1,1 billion had to be charged on the 2013 budget. 

As a consequence, at the beginning of March 2013, the individual budget lines for closure of 2000-
2006 programmes by structural fund and objective had already reached (nearly) full implementation 
of  the  payment  appropriations  in  the  2013  budget:  the  implementation  rates  stood  at  100 %  for 
ESF ⎯ Objective 1 
for 
ERDF ⎯ Objective 2. 

for  ERDF ⎯ Objective 1, 

for  Urban 

97 % 

94 % 

and 

and 

However,  further  programmes  under  the  Structural  Funds  are  now  ready  for  closure  requiring  an 
additional  amount  of  EUR 1 461 million,  to  cover  payment  needs  related  to  uncontested  amounts 
resulting from a detailed analysis of closure documents. 

As  regards  the  completion  of  previous  projects  under  the  Cohesion  Fund,  at  the  beginning  of 
March 2013  37 %  of  the  payment  appropriations  on  this  line  in  the  2013  budget  had  been 
implemented.  The  additional  amount  of  EUR 250 million  is  required  to  cover  estimated  payment 
needs related to project closures until the end of the year. 

2007-2013 programmes: EUR 7 290 million 

As  far  as  the  2007-2013  programmes  are  concerned,  EUR 16,2 billion  of  payment  claims  received 
before  the  end  of  last  year  have  to  be  charged  on  the  appropriations  available  in  the  2013  budget. 
Accordingly,  out  of  the  EUR 45,2 billion  in  the  2013  budget  for  the  2007-2013  programmes,  only 
EUR 28,9 billion remain available for the payment claims to be submitted in 2013. 

In  2012  the  Commission  received  around  EUR 50,6 billion  in  payment  claims.  It  is  expected  that 
payment claims submitted in 2013 will exceed this amount of EUR 50,6 billion, since the end of the 
‘N+3’ rule will force Member States that previously benefitted from this rule to submit at the end of 
2013 payment claims covering up to two annual tranches. This would also constitute a continuation of 
the trend observed over the last three years during which payment claims have substantially increased 
year after year. 

Member States’ forecasts for 2013, submitted in September 2012 and reduced by 20 % to take account 
of  past  experience  of  forecast  accuracy,  would  suggest  that  payment  claims  amounting  to  around 
EUR 55 billion  are  likely  to  be  received  by  the  end  of  the  year.  As  explained  above,  this  amount 
would be in line with the Commission’s own assessment of needs. 

However,  the  monthly  profile  of  submission  of  payment  claims  could  be  significantly  different  this 
year, since the end of the ‘N+3’ rule is likely to lead to an increased share of payment claims sent only 
in the very last days of the year, as Member States will seek to minimise decommitment risks. Such 
late claims cannot be processed by the Commission before the end of the year. 

Overall, without an adequate reinforcement, the gap between the payment appropriations available for 
2013  and  the  expected  payment  claims  would  lead  to  a  considerable  unpaid  backlog  at  the  end  of 
2013. This would put an unsustainable burden on the 2014 budget and would delay the reimbursement 
of  the  payment  claims  submitted  by  the  Member  States  by  many  months  as  compared  to  the  legal 
deadlines. 

Based on the assumptions described above, the Commission requests an amount of EUR 7,3 billion in 
additional  payment  appropriations.  The  requested  reinforcement  includes  the  amount  of  around 
EUR 1,4 billion identified by the Commission when preparing the draft amending budget No 6/2012 
for which interruptions or suspensions have already been lifted or will soon be lifted. 

10 

 
 
  
 
The unpaid claims carried over from 2012 account for a substantial share of the appropriations in the 
2013 budget, varying from 24 % for the Cohesion Fund, 29 % for ERDF ⎯ Convergence, 36 % for 
ESF ⎯ Convergence, 60 % for ESF ⎯ Regional competitiveness and 62 % for ERDF ⎯ Territiorial 
Cooperation  to  90 %  for  ERDF ⎯ Regional  competitiveness.  The  requested  reinforcements, 
amounting  to  EUR 7 290 million  in  total,  are  needed  to  cover  estimated  payment  needs  without 
shifting an unsustainable level of unpaid claims into 2014. Without these reinforcements, the lines are 
expected to reach full implementation during the course of the first semester or in early Autumn 2013 
at the latest. 

4.3. 

Heading 2 ⎯ Preservation and Management of Natural Resources 

The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  2  amounts  to 
EUR 608,5 million, broken down as follows: 

Budget Line 

Heading 

05 04 02 01 

Completion of the European Agricultural Guidance and Guarantee Fund, Guidance 
Section — Objective 1 regions (2000 to 2006) 

05 04 02 02 

Completion of the special programme for peace and reconciliation in Northern Ireland 
and the border counties of Ireland (2000 to 2006) 

05 04 05 01 

Rural development programmes 

07 03 07 

11 06 12 

11 06 13 

LIFE+ (Financial Instrument for the Environment — 2007 to 2013) 

European Fisheries Fund (EFF) — Convergence objective 

European Fisheries Fund (EFF) — Outside convergence objective 

Payments  
(EUR million) 

95,916 

2,189 

460,000 

10,000 

33,995 

6,390 

Total 

608,490 

05 04 02 01 ⎯ Completion  of  the  European  Agricultural  Guidance  and  Guarantee  Fund, 
Guidance Section ⎯ Objective 1 regions (2000 to 2006) (EUR 95,9 million) 

In  its  draft  amending  budget No 6/2012,  the  Commission  identified  an  amount  of  around 
EUR 110 million that was needed to proceed with closure of old programmes, notably in Portugal. As 
this  reinforcement  was  not  granted  in  2012  and  as  no  appropriations  have  been  budgeted  on  this 
budget line in 2013, the Commission proposes a reinforcement of EUR 95,9 million. The difference 
with the amount identified last year will be covered by assigned revenues. 

05 04 02 02 ⎯ Completion  of  the  special  programme  for  peace  and  reconciliation  in  Northern 
Ireland and the border counties of Ireland – Peace (2000 to 2006) (EUR 2,2 million) 

The reinforcement is is needed to proceed with the closure of this programme. 

05 04 05 01 — Rural development programmes (EUR 460 million) 

The  estimate  of  payment  needs  on  this  line  has  been  revised  upwards  following  the  Commission’s 
latest analysis of implementation concerning the Rural Development Programmes. 

Payment claims relating to the last quarter of 2012 (Q4) are charged on the 2013 budget and amount 
to EUR 4,7 billion. This is around 37 % of the appropriations available in the 2013 budget and leaves 
only EUR 7,8 billion for the remainder of 2013, which is clearly insufficient to meet year-end needs. 
The first quarterly declaration of expenditure and Member States’ forecasts until the end of the year, 
as submitted in January 2013, suggest a total level of payment needs of EUR 14,7 billion. 

However,  as  for  the  Cohesion  Policy,  the  Commission  has  corrected  downwards  Member  States’ 
forecasts  based  on  past  experience.  For  Q1  and  Q2  a  reduction  of  approximately  20 %  has  been 

11 

 
 
  
 
 
 
applied,  whereas  for  Q3  the  actual  declared  amount  in  previous  years  has  been  used  to  estimate 
claims, as this figure is rather stable. 

A  reinforcement  of  Rural  Development  programmes  of  EUR 460 million  is  proposed,  taking  into 
account the above mentioned correction of Member States’ forecasts, payments of EUR 101 million 
relating  to  unpaid  claims  for  2012  and  estimated  assigned  revenues  of  around  EUR 200 million. 
Without  this  reinforcement,  part  of  the  declarations  by  Member  States  for  the  third  quarter  of  2013 
would remain unpaid, payment deadlines would not be respected and payments to be made in 2014 
would increase. 

07 03 07 ⎯ LIFE+ 
(EUR 10,0 million) 

(Financial 

Instrument 

for 

the  Environment – 2007 

to 

2013) 

Implementation  of  payment  appropriations  for  LIFE+  has  significantly  increased  in  2012,  which 
demonstrates that the programme is now at cruising speed. The review of payment needs for 2013 has 
confirmed the need for  additional  payment appropriations compared to  the 2012 budget, in order to 
process second pre-financing payments and settle final payments as more action grants are reaching 
the end of their implementation period (usually between 3 and 7 years). 

11 06 12 — European Fisheries Fund ⎯ Convergence objective (EUR 34,0 million) 

The  payment  needs  have  been  re-assessed  following  the  Commission’s  latest  analysis  of 
implementation  concerning  the  European  Fisheries  Fund.  This  assessment  confirmed  the  needs 
identified in the draft budget 2013. As for the Cohesion Policy, this need is reinforced by a high level 
of unpaid  payment claims at the end of 2012 (representing 100 % of the appropriations in the 2013 
budget) that will have to be covered by the 2013 budget.Without this reinforcement part of the 2013 
payment claims would remain unpaid, payment deadlines would not be respected and the backlog of 
payments to be made in 2014 would increase. 

11 06 13 — European Fisheries Fund ⎯ outside Convergence objective (EUR 6,4 million) 

The  payment  needs  have  been  re-assessed  following  the  Commission’s  latest  analysis  of 
implementation  concerning  the  European  Fisheries  Fund.  This  assessment  confirmed  the  needs 
identified in the draft budget 2013. As for the Cohesion Policy, this need is reinforced by a high level 
of  unpaid  payment  claims  at  the  end  of  2012  (representing  60 %  of  the  appropriations  in  the  2013 
budget) that will have to be covered by the 2013 budget.Without this reinforcement part of the 2013 
payment claims would remain unpaid, payment deadlines would not be respected and the backlog of 
payments to be made in 2014 would increase. 

4.4. 

Heading 3a ⎯ Freedom, Security and Justice 

The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  3a  amounts  to 
EUR 128,35 million, broken down as follows: 

Budget Line 

Heading 

18 02 04 

18 02 06 

18 02 09 

18 03 03 

18 03 05 

18 03 09 

Schengen information system (SIS II) 

External Borders Fund 

European Return Fund 

European Refugee Fund (ERF) 

European Migration Network 

European Fund for the Integration of third-country nationals 

18 03 14 02 

European Asylum Support Office — Contribution to Title 3 

12 

Payments  
(EUR million) 

3,000 

21,000 

27,000 

30,000 

1,000 

28,500 

1,500 

 
 
  
 
Budget Line 

Heading 

18 03 17 

18 05 08 

18 05 09 

18 08 01 

Preparatory action — Enable the resettlement of refugees during emergency situations 

Prevention, preparedness and consequence management of terrorism 

Prevention of and fight against crime  

Prince — Area of freedom, security and justice 

Payments  
(EUR million) 

0,650 

2,000 

12,500 

1,200 

Total 

128,350 

Solidarity and management of migration flows: EUR 107,5 million 

The  reinforcement  of  payment  appropriations  requested  for  the  four  Funds  under  Solidarity  and 
Management of migration flows (External Borders Fund, European Return Fund, European Fund for 
the  Integration  of  Third  Country  Nationals  and  European  Refugee  Fund),  as  well  as  the  European 
Migration  Network,  covers  the  updated  needs  for  intermediate  and  final  payments  to  be  made  on 
grants and contracts from 2011 and 2012, as well as pre-financing payments on 2012 and 2013 calls. 
This  is  against  the  background  of  postponement  of  certain  pre-financings  for  the  year  2012,  which 
further increases the need for reinforcement in 2013. The amounts requested are calculated assuming 
that the ‘Schengen reserve’ currently in the 2013 budget will be lifted and hence, that the amounts in 
reserve will be made available. 

Security and safeguarding liberties: EUR 14,5 million 

The  reinforcement  of  payment  appropriations  requested  for  Prevention,  preparedness  and 
consequence management of terrorism and Prevention of and fight against crime covers the updated 
needs for intermediate and final payments to be made on grants and contracts from 2011 and 2012, as 
well  as  pre-financing  payments  on  2012  and  2013  calls.  The  amounts  requested  are  calculated 
assuming  that  the  ‘Schengen  reserve’  will  be  lifted  and  hence,  that  the  amounts  in  reserve  will  be 
made available. 

Other programmes and actions: EUR 6,35 million 

The review of payment needs for 2013, also in light of actual implementation in 2012, has confirmed 
the payment requests contained in the draft budget for the Schengen Information System (SIS II) and 
Prince – Area of freedom, security and justice. As regards SIS-II, the amount requested is calculated 
assuming that the reserve linked to the progress of the programme and the Delegation of tasks to the 
eu.LISA agency will be lifted and hence, that the amount in reserve will be made available. 

4.5. 

Heading 3b ⎯ Citizenship 

The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  3b  amounts  to 
EUR 15,15 million, broken down as follows: 

Budget Line 

09 02 06 

15 04 44 

Heading 

Preparatory action — Erasmus for Journalists 

Culture Programme (2007 to 2013)  

15 04 66 01  MEDIA 2007 — Support programme for the European audiovisual sector 

17 03 06 

Union action in the field of health 

Payments  
(EUR million) 

0,150 

3,500 

2,500 

9,000 

Total 

15,150 

The reinforcement of payment appropriations requested for heading 3b relates to the Culture, Media 
and  Health  programmes.  For  the  Culture  and  Media  programmes,  this  is  mainly  due  to  the  lack  of 
payment appropriations in 2012, which has pushed pre-financing payments into 2013. Moreover, for 

13 

 
 
  
 
 
 
the Media programme, final reports are arriving more quickly than initially foreseen, which leads to 
swifter implementation of projects. Finally, the reinforcement requested for the Health programme is 
consistent with the high level of implementation in 2012, which proves the absorption capacity of the 
programme. 

4.6. 

Heading 4 ⎯ EU as a Global Player 

The  overall  request  for  reinforcement  of  payment  appropriations  in  heading  4  amounts  to 
EUR 489,5 million, broken down as follows: 

Budget Line 

04 06 01 

13 05 02 

13 05 03 02 

Heading 

Instrument for Pre-Accession Assistance (IPA) — Human resources development 

Instrument for Pre-Accession Assistance (IPA) — Regional development component 

Cross-border cooperation (CBC) and participation of candidate and potential candidate 
in  Structural  Funds’ 
countries 
interregional  cooperation 
programmes — Contribution from Heading 4 

transnational  and 

Payments  
(EUR million) 

35,500 

127,000 

7,000 

19 04 01 

European Instrument for Democracy and Human Rights (EIDHR) 

19 06 01 01 

Crisis response and preparedness (Instrument for Stability) 

19 06 02 01  Actions  in  the  area  of  risk  mitigation  and  preparedness  relating  to  chemical,  nuclear 

and biological materials or agents (Instrument for Stability) 

19 06 03 

Trans-regional actions in the areas of organised crime, trafficking, protection of critical 
infrastructure,  threats  to  public  health  and  the  fight  against  terrorism  (Instrument  for 
Stability) 

19 08 01 01 

European  Neighbourhood  and  Partnership  financial  cooperation  with  Mediterranean 
countries 

19 08 01 02 

European  Neighbourhood  and  Partnership  financial  assistance  to  Palestine,  the  peace 
process and UNRWA 

19 08 01 03 

European Neighbourhood and Partnership financial cooperation with eastern Europe 

19 09 01 

Cooperation with developing countries in Latin America 

19 10 01 01 

Cooperation with developing countries in Asia 

20 02 03 

21 03 01 

21 03 02 

21 05 02 

21 06 02 

Aid for trade — Multilateral initiatives 

Non-State actors in development 

Local authorities in development 

Global Fund to Fight Aids, Tuberculosis and Malaria (GFATM) 

Relations with South Africa 

22 02 07 01 

Regional and horizontal programmes 

23 02 01 

23 02 02 

Humanitarian aid 

Food aid 

20,000 

42,000 

6,000 

5,000 

10,000 

70,000 

35,000 

20,000 

10,000 

2,000 

10,000 

7,000 

5,000 

10,000 

22,000 

43,000 

3,000 

Total 

489,500 

Instrument for Pre-Accession assistance (IPA): EUR 191,5 million 

The  reinforcement  of  payment  appropriations  requested  for  IPA  programmes  (Human  resources 
development,  Regional  development,  Cross-border  cooperation  (CBC)  and  Regional  and  horizontal 
programmes) is mostly due to the level of unpaid payment claims received in 2012 and the updated 
forecasts  for  payment  claims  to  be  received  in  2013,  also  in  view  of  avoiding  the  risk  of  ‘N+3’ 
decommitments,  against  the  background  of  large  reductions  of  payment  appropriations  in  the  voted 
budget  as  compared  to  the  draft  budget.  The  amounts  requested  in  this  draft  amending  budget  are 
calculated assuming that the additional payment appropriations requested for IPA programmes (‘Rural 
development’  and  ‘Transition  and  institution  building  assistance’)  in  DAB No 1/2013  (Croatia)  will 
be approved. 

14 

 
 
  
 
 
European Neighbourhood and Partnership Instrument (ENPI): EUR 115 million 

The reinforcement of payment appropriations requested for ENPI (Mediterranean countries, Palestine 
and  Eastern  Europe)  is  mostly  due  to  the  large  reductions  of  payment  appropriations  in  the  voted 
budget  for  these  budget  lines  as  compared  to  the  draft  budget.  At  the  same  time,  additional 
commitment  appropriations  were  allocated  in  the  2011  and  2012  budgets  in  the  context  of  the 
reinforcement  of  these  lines  following  the  review  of  the  European  Neighbourhood  policy  and  the 
Amending  Letter No 1/2012.  In  particular  the  ‘Support  for  Partnership,  Reform  and  Inclusive 
Growth’ (SPRING) programme and the ‘Eastern Partnership Integration and Cooperation’ (EaPIC) 
incentive programmes were created in these years. Needs for payment appropriations were updated in 
January 2013, in the framework of the Headquarters’ and Delegations’ regular year-end reporting. The 
current  estimate  of  the  needs  for  the  year  is  based  on  the  most  conservative  of  the  delegations’ 
requests, and the consumption of appropriations on the Neighbourhood lines has been at 100% for the 
last two years. If further reinforcement is not made, some types of payment will incur interest charges. 
Other types of payment, such as large budget support payments, if delayed, would not incur charges 
but will inflict damage on the fragile economies of partner countries and on our political relations with 
those countries. 

Development Cooperation Instrument (DCI): EUR 62,0 million 

The  reinforcement  of  payment  appropriations  requested  for  DCI  (mostly  related  to  Latin  America, 
Asia and South Africa, as well as Non-State Actors and Local authorities in Development) is mostly 
due to the lack of payment appropriations in 2012, which resulted in postponement of payments. As a 
consequence,  certain  programmes  are  expected  to  run  out  of  payment  appropriations  in  the  third 
quarter of 2013. Finally, the reinforcement of payment appropriations requested for the Global Health 
Fund  is  mostly  due  to  the  fact  that  payments  for  the  fees  for  this  Fund  should  match  the  level  of 
commitments. 

Instrument for Stability (IfS): EUR 53,0 million 

The reinforcement of payment appropriations requested for the Instrument for Stability is mostly due 
to  the  lack  of  payment  appropriations  in  2012,  which  resulted  in  postponement  of  payments 
amounting to EUR 10 million, in combination with a large reduction of payment appropriations in the 
voted  budget  2013.  The  request  for  additional  payment  appropriations  is  meant  to  cover  existing 
contractual obligations with external partners, as well as a high level of mandatory advance payments. 

European Instrument for Democracy and Human Rights (EIDHR): EUR 20,0 million 

The reinforcement of payment appropriations requested for Democracy and Human Rights is mostly 
due to the lack of payment appropriations in 2012, which resulted in postponement of payments. As a 
consequence,  the  implementation  rate  of  payments  at  the  beginning  of  March 2013  already  stood  at 
40 %, and the programme risks to run out of payment appropriations in the third quarter of 2013. 

Humanitarian aid: EUR 46,0 million 

The reinforcement of payment appropriations requested for Humanitarian aid and Food aid is mostly 
due  to  the  fact  that  the  level  of  payments  in  the  2013  budget  is  EUR 80 million  below  the  level  of 
commitments, whereas the implementation of payments historically is close to 100 % of commitment 
appropriations, as well as to the increase in the level of outstanding commitments at the end of 2012. 
For  this  reason,  34 %  of  the  payment  appropriations  in  the  voted  budget  2013  had  already  been 
implemented at the beginning of March 2013. Furthermore, with the deteriorating situation in major 
crises such as Mali, Sahel, Syria and Horn of Africa, the emergency aid reserve may have to be used 
again in 2013. 

15 

 
 
  
 
Other programmes and actions: EUR 2,0 million 

The reinforcement of payment appropriations requested for Aid for Trade is mostly due to the fact that 
additional  payments  are  necessary  to  meet  existing  and  future  commitments  in  the  2013  budget, 
against the background of a large reduction in payments in the voted budget as compared to the draft 
budget. 

5. 

CONCLUSION 

to  EUR 11,2 billion.  After 

The  review  of  payment  needs  in  the  2013  budget  has  revealed  a  major  shortage  of  payment 
appropriations,  amounting 
the  amount  of 
EUR 14,8 million  which  remains  available  under  the  payment  ceiling  of  the  multi-annual  financial 
framework  for  2013,  is  expected  to  meet  the  payment  needs  related  to  a  series  of  connected 
applications  received  for  the  EU  Solidarity  Fund  (EUSF).  Subject  to  confirmation  of  eligibility,  the 
Commission  will  shortly  present  a  draft  amending  budget  linked  to  the  proposal  to  mobilise  the 
EUSF. 

this  DAB No 2/2013, 

16 

 
 
  
 
6. 

SUMMARY TABLE BY HEADING OF THE FINANCIAL FRAMEWORK 

Financial framework 
Heading/subheading 

Revised 2013 Financial framework 

Budget 2013 (incl. DAB 1/2013) 

DAB 2/2013 

CA 

PA 

CA 

PA 

CA 

PA 

Budget 2013 
(incl. DAB 1-2/2013) 
CA 

PA 

1. SUSTAINABLE GROWTH 
1a. Competitiveness for growth and employment 

1b. Cohesion for growth and employment 

Margin 

Margin 
Total 
Margin4 

2. PRESERVATION AND MANAGEMENT OF 
NATURAL RESOURCES 
Of which market related expenditure and direct 
payments 

3. CITIZENSHIP, FREEDOM, SECURITY AND 
JUSTICE 
3a. Freedom, Security and Justice 

Total 
Margin 

3b. Citizenship 

4. EU AS A GLOBAL PLAYER 

5. ADMINISTRATION 

6.COMPENSATION 

Margin 

Margin 
Total 
Margin   

Margin5 

Margin6 

Margin 
TOTAL 
Margin 78   

15 670 000 000

54 974 000 000

70 644 000 000

48 583 000 000

61 310 000 000

1 703 000 000

746 000 000

2 449 000 000

9 595 000 000

9 095 000 000

75 000 000

16 168 150 291
1 849 709
54 958 049 037
15 950 963
71 126 199 328

17 800 672   

11 904 027 361

47 348 394 736

59 252 422 097

982 600 734

9 001 150 000

9 983 750 734

16 168 150 291
1 849 709
54 958 049 037
15 950 963
71 126 199 328

17 800 672   

12 886 628 095 

56 349 544 736 

69 236 172 831 

43 956 548 610

43 934 188 711

43 956 548 610

43 934 188 711 

60 159 241 416
1 150 758 584   

57 487 002 491

608 490 470

60 159 241 416
1 150 758 584   

58 095 492 961 

1 440 827 200
262 172 800
738 364 000
7 636 000
2 179 191 200

269 808 800   

9 583 118 711
275 996 289
8 430 690 740
750 309 260
75 000 000

917 683 652

639 099 615

1 556 783 267

6 409 414 260

8 430 365 740

75 000 000

128 350 000

15 150 000

143 500 000

489 500 000

1 440 827 200
262 172 800
738 364 000
7 636 000
2 179 191 200

269 808 800   

9 583 118 711
275 996 289
8 430 690 740
750 309 260
75 000 000

1 046 033 652 

654 249 615 

1 700 283 267 

6 898 914 260 

8 430 365 740 

75 000 000 

153 168 000 000

144 285 000 000

151 553 441 395
2 464 673 605

133 210 987 855
11 240 012 145

11 225 241 204

151 553 441 395
2 464 673 605

144 436 229 059 
14 770 941 

4 
5 
6 

7  

8  

The European Globalisation adjustment Fund (EGF) is not included in the calculation of the margin under Heading 1a (EUR 500 million). 
The 2013 margin for heading 4 does not take into account the appropriations related to the Emergency Aid Reserve (EUR 264,1 million). 
For calculating the margin under the ceiling for heading 5, account is taken of the footnote (1) of the financial framework 2007-2013 for an amount of EUR 86 million for the staff 
contributions to the pension scheme. 
The global margin for commitments does not take into account the appropriations related to the EGF (EUR 500 million), the EAR (EUR 264,1 million), and the staff contributions to 
the pensions scheme (EUR 86 million). 
The  global  margin  for  payments  does  not  take  into  account  the  appropriations  related  to  the  EAR  (EUR  80  million),  and  to  the  staff  contributions  to  the  pensions  scheme 
(EUR 86 million).  

17