DRAFT AMENDING BUDGET N° 3 TO THE GENERAL BUDGET 2013 GENERAL STATEMENT OF REVENUE
Date: 2013-04-15
Institutions: European Commission
Subjects: amending budget, budgetary expenditure, budgetary resources, draft budget (EU)

EUROPEAN 
COMMISSION 

Brussels, 15.4.2013 
COM(2013) 224 final 

DRAFT AMENDING BUDGET N° 3 
TO THE GENERAL BUDGET 2013 

GENERAL STATEMENT OF REVENUE 

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   EN 

 
 
 
 
  
 
 
 
DRAFT AMENDING BUDGET N° 3 
TO THE GENERAL BUDGET 2013 

GENERAL STATEMENT OF REVENUE 

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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  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 draft amending budget No 2/20134, adopted on 27 March 2013, 

The European Commission hereby presents to the budgetary authority the Draft Amending 
Budget No 3 to the 2013 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. 

1 
2 
3  
4  

OJ L 298, 26.10.2012, p. 1. 
OJ L 66, 8.3.2013, p. 1. 
COM(2013) 156. 
COM(2013) 183. 

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EXPLANATORY MEMORANDUM 

The  present  Draft  Amending  Budget  (DAB)  No  3/2013  is  intended  to  budget  the  surplus 
resulting from the implementation of the budget year 2012. As provided for in the Financial 
Regulation applicable to the general budget of the Union5, under Article 18 § 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 at end March 2013. 

1. 

implementation  of 

The 
surplus  of 
the  budget  year  2012 
EUR 1 023 276 525,93  (not  including  contributions  from  European  Free  Trade 
Association  (EFTA)  and  European  Economic  Area  (EEA)),  which  is  therefore 
entered as revenue in the 2013 budget. 

shows  a 

The registering of the surplus can be analysed as follows: 

2012 

EFTA-EEA 

European Union 

Total 

Revenue for the financial year 

249 594 532,00 

(*) 139 290 946 639,93 

139 540 541 171,93 

Payments against current year appropriations 

-249 550 868,71 

(**) -137 488 217 904,26 

-137 737 768 772,97 

Payment appropriations carried over to year N+1 

-4 893 948,90 

-930 914 134,37 

-935 808 083,27 

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 

512 692,43 

73 314 569,37 

73 827 261,80 

18 271 878,07 

18 271 878,07 

Exchange differences for the year 

59 875 477,19 

59 875 477,19 

Budget outturn 2012 

-4 337 593,18 

1 023 276 525,93 

1 018 938 932,75 

(*) Includes assigned revenue receipts of EUR 2 813 616 298,49. 
(**) Includes payments against assigned revenue appropriations of EUR 2 831 888 176,86. 

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 which will be available after the 
Advisory Committee on Own Resources (ACOR) meeting in May 2013.  

3. 

The  table  below  presents  a  breakdown  of  the  European  Union  outturn  for  2012  in 
terms of budget implementation (revenue and expenditure, for all Institutions): 

5 

OJ L 298, 26.10.2012, p. 1. 

4 

 
 
  
 
 
 
 
 
 
                                                 
(in million EUR) 

Outturn breakdown 2012  

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 2012 budget: Commission 

—  Under-implementation of appropriations carried over from 2011: Commission 

—  Un-mobilised reserves in 2012 

—  Under-implementation of appropriations authorised in 2012 budget and appropriations carried over from 2011: 

administration heading 5 (other Institutions) 

Sub-total exchange rate differences 

Total outturn 2012 

719

231

-2

360

159

-30

244

66

76

12

90

60

1 023

5