DRAFT General Budget of the European Union for the financial year 2015 GENERAL INTRODUCTION
Date: 2014-11-27
Institutions: European Commission
Subjects: budgetary expenditure, draft budget (EU), financial year, general budget (EU)













EUR-Lex - 52014DC0723 - EN











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52014DC0723

DRAFT General Budget of the European Union for the financial year 2015 GENERAL INTRODUCTION /* COM/2014/0723 final */









DOCUMENTS
                                       
DRAFT General Budget
of the European Union
for the financial year 2015
GENERAL INTRODUCTION
DRAFT GENERAL BUDGET 2015
STATEMENT OF
REVENUE AND EXPENDITURE BY SECTION

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,
–                        
Regulation (EU, Euratom) No 966/2012 of the
European Parliament and of the Council of 25 October 2012 on the
financial rules applicable to the general budget of the Union[1] and in particular Article 38 thereof,
–                        
the Council Regulation (EU, Euratom) No
1311/2013 of 2 December 2013 laying down the multiannual financial framework
for the years 2014-2020[2], and in
particular Article 13 thereof,
–                        
the original draft general budget of the
European Union for the financial year 2015 presented by the Commission on 24 June 2014[3],
–                        
the amending letter No 1/2015[4],
–                        
the Council’s position on the original draft
general budget of the European Union for the financial year 2015 adopted by the
Council on 2 September 2014,
–                        
the European Parliament’s amendments on the
Council’s position on the original draft general budget of the European Union
for the financial year 2015, adopted by the European Parliament on 22
October 2014,
The European Commission hereby presents to the budgetary
authority the draft general budget for 2015.
TABLE OF CONTENTS
1.       Introduction.. 4
2.       The multiannual
financial framework and the new 2015 draft budget.. 5
2.1.         Ceilings of the
multiannual financial framework for the 2015 budget. 5
2.2.         Overview on the new 2015
Draft Budget. 5
3.       Key Elements of the New
Draft Budget Proposal.. 7
3.1.         Expenditure Headings of
the Financial Framework.. 7
3.1.1.      ‘Closed’ lines. 8
3.1.2.      Heading 1a — Competitiveness for
Growth and Jobs. 8
3.1.3.      Heading 1b — Economic, Social and
Territorial Cohesion. 8
3.1.4.      Heading 2 — Sustainable Growth :
Natural Resources. 8
3.1.5.      Heading 3 — Security and
Citizenship. 9
3.1.6.      Heading 4 — Global Europe. 9
3.1.7.      Heading 5 — Administration. 9
3.2.         Horizontal Issues. 10
3.2.1.      Decentralised agencies. 10
3.2.2.      Executive agencies. 10
3.2.3.      Pilot Projects and Preparatory Actions. 10
3.2.4.      Transfer of "common administrative
costs of EU Delegations". 10
3.2.5.      Budgetary remarks. 10
3.3.         General Approach on
Payment Appropriations. 10
4.       Concluding Remarks. 11
5.       2015 draft budget by
financial framework headings and main programmes. 12
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 these statements by section
is attached for information as budgetary annex.

1.                      
Introduction

On 24 June 2014, the Commission transmitted
the Draft Budget for 2015 in all the official languages[5]. On 2 September 2014, Council completed
its reading of the Draft Budget and on 22 October 2014, the European Parliament
voted its reading. As the European Parliament adopted amendments to the Draft
Budget, which could not be accepted by the Council, a Conciliation Committee
was convened, in accordance with Article 314 §4(c) of the Treaty on the
Functioning of the European Union (TFEU).
The Conciliation Committee worked over a
period of twenty-one days, between 28 October and 17 November 2014. Although
significant progress was made during the discussions, including as regards the
acceptance of the need to mobilise the Contingency Margin for payment
appropriations in 2014, it was not possible to reconcile the positions of the
European Parliament and Council within the time period allowed, in particular
with regard to the level of payment appropriations to meet outstanding payment
needs for 2014. This prevented reaching an agreement on the 2015 budget, as
well as on Draft Amending Budget No 2/2014[6], No 3/2014[7], No 4/2014[8], No 5/2014[9] and No 7/2014[10] as all these were considered as a package by
the European Parliament and Council[11].   
In the absence of agreement in the
Conciliation Committee, the Commission now submits a new Draft Budget 2015, in
accordance with Article 314 §8 of the TFEU. The Commission is seeking to
reconcile the positions of the two arms of the Budgetary Authority in this
proposal for a new Draft Budget, without recourse to a further period of
Conciliation. The consequences of non-agreement on the budget would be the
recourse to provisional twelfths in 2015, with detrimental effects on the
implementation of key policies and programmes and would send a damaging message
to the citizens of Europe at a time of economic uncertainty.
With this imperative of reaching a timely
adoption of the 2015 budget, the Commission proposal for a new Draft Budget for
2015 builds on the progress made on budget 2015 in the Conciliation Committee,
which to a large extent restored the Commission’s original Draft Budget, as
amended by Amending Letter No 1/2015[12], in particular for commitments, though
with a lower level for payments. This proposal also takes into account recent
discussions and proposals to maximise the contribution of the EU budget to
economic growth. In this regard, the proposal for a new Draft Budget is focused
on supporting in particular those policies in favour of competitiveness and
economic convergence, thus contributing to growth and jobs, as well as those
budget lines which allow Europe to address crises especially in its
neighbourhood. It also reflects the 10 priority policy areas set out in the
political guidelines for the new Commission[13], such as boosting jobs, growth and
investment, connecting the digital single market, increasing the resilience of
the energy supply while fighting against global warming, securing Europe's
borders and having a stronger Europe when it comes to foreign policy.

2.                      
The multiannual financial framework and the new
2015 draft budget
2.1.                
Ceilings of the multiannual financial framework
for the 2015 budget

The ceilings for
commitment and payment appropriations in the multiannual financial framework
(MFF)[14] for the establishment of the 2015 draft budget are presented
in the table below:
 Heading || 2015 commitment appropriations in million EUR, at current prices 
   || Commitment appropriations ||   
 1. || Smart and inclusive growth || 66 813,0 
 1a || Competitiveness for growth and jobs || 17 666,0 
 1b || Economic, social and territorial cohesion || 49 147,0 
 2. || Sustainable growth: natural resources || 59 599,0 
   || of which: European Agricultural Guarantee Fund (EAGF) — Market related expenditure and direct payments || 44 313,0 
 3. || Security and citizenship || 2 246,0 
 4. || Global Europe || 8 749,0 
 5. || Administration || 9 076,0 
   || of which: Administrative expenditure of the institutions || 7 351,0 
 6. || Compensations || 0,0 
   || TOTAL COMMITMENT APPROPRIATIONS || 146 483,0 
   || TOTAL PAYMENT APPROPRIATIONS || 141 901,0 
In the MFF, the overall ceiling for commitment appropriations (CA)
is set at EUR 146 483 million, which represents 1,05 % of
EU gross national income (GNI). The ceiling for payment appropriations (PA) is
EUR 141 901 million, or 1,02 % of GNI.

2.2.                
Overview on the new 2015 Draft Budget

(Commitment
(CA) and payment (PA) appropriations in million EUR, rounded figures at current
prices)
 Heading || Budget || Budget || Draft budget (DB) || Difference || Difference 
 2014 (1) || 2014 adjusted (2) || 2015 || 2015 – 2014 (adjusted) || 2015 / 2014 (adjusted) 
 (1)  (2) || (3) || (3 – 1) || (3 / 1) 
 CA || PA || CA || PA || CA || PA || CA || PA || CA || PA 
 1. || Smart and inclusive growth || 63 986,3 || 66 374,5 || 63 985,9 || 66 374,0 || 66 718,8 || 66 900,8 || 2 732,9 ||  526,7 || 4,3% || 0,8% 
 Of which under Flexibility Instrument ||  89,3 ||   ||  89,3 ||   ||  83,3 ||   ||   ||   ||   ||   
 Ceiling || 63 973,0 ||   || 63 973,0 ||   || 66 813,0 ||   ||   ||   ||   ||   
 Margin ||  76,0 ||   ||  76,4 ||   ||  177,5 ||   ||   ||   ||   ||   
 1a || Competitiveness for growth and jobs || 16 484,0 || 12 028,3 || 16 484,0 || 12 028,3 || 17 488,5 || 15 833,3 || 1 004,5 || 3 805,0 || 6,1% || 31,6% 
 Ceiling || 16 560,0 ||   || 16 560,0 ||   || 17 666,0 ||   ||   ||   ||   ||   
 Margin ||  76,0 ||   ||  76,0 ||   ||  177,5 ||   ||   ||   ||   ||   
 1b || Economic, social and territorial cohesion || 47 502,3 || 54 346,2 || 47 502,3 || 54 346,2 || 49 230,3 || 51 067,4 || 1 728,0 || -3 278,7 || 3,6% || -6,0% 
 Of which under Flexibility Instrument ||  89,3 ||   ||  89,3 ||   ||  83,3 ||   ||   ||   ||   ||   
 Ceiling || 47 413,0 ||   || 47 413,0 ||   || 49 147,0 ||   ||   ||   ||   ||   
 Margin ||  0,0 ||   ||  0,0 ||   ||  0,0 ||   ||   ||   ||   ||   
 2. || Sustainable growth: natural resources || 59 190,9 || 56 558,8 || 59 190,9 || 56 558,7 || 58 808,6 || 56 231,1 || - 382,3 || - 327,6 || -0,6% || -0,6% 
 Ceiling || 59 303,0 ||   || 59 303,0 ||   || 59 599,0 ||   ||   ||   ||   ||   
 Margin ||  112,1 ||   ||  112,1 ||   ||  790,4 ||   ||   ||   ||   ||   
 Of which: European Agricultural Guarantee Fund (EAGF) — Market related expenditure and direct payments(2) || 43 778,1 || 43 777,0 || 43 778,1 || 43 777,0 || 43 455,8 || 43 448,3 || - 322,3 || - 328,7 || -0,7% || -0,8% 
 Sub-ceiling || 44 130,0 ||   || 44 130,0 ||   || 44 313,0 ||   ||   ||   ||   ||   
 Net transfer between EAGF and EAFRD ||  351,9 ||   ||  351,9 ||   ||  123,2 ||   ||   ||   ||   ||   
 Sub-margin ||  0,0 ||   ||  0,0 ||   ||  734,0 ||   ||   ||   ||   ||   
 3. || Security and citizenship || 2 172,0 || 1 677,0 || 2 172,0 || 1 677,0 || 2 146,7 || 1 884,3 || - 25,3 ||  207,3 || -1,2% || 12,4% 
 Ceiling || 2 179,0 ||   || 2 179,0 ||   || 2 246,0 ||   ||   ||   ||   ||   
 Margin ||  7,0 ||   ||  7,0 ||   ||  99,3 ||   ||   ||   ||   ||   
 4. || Global Europe || 8 325,0 || 6 842,0 || 8 254,2 || 6 780,4 || 8 356,4 || 7 428,0 ||  102,3 ||  647,6 || 1,2% || 9,6% 
 Ceiling || 8 335,0 ||   || 8 335,0 ||   || 8 749,0 ||   ||   ||   ||   ||   
 Margin ||  10,0 ||   ||  80,8 ||   ||  392,6 ||   ||   ||   ||   ||   
 5. || Administration || 8 404,5 || 8 405,4 || 8 475,9 || 8 467,5 || 8 680,5 || 8 668,1 ||  204,6 ||  200,6 || 2,4% || 2,4% 
 Ceiling || 8 721,0 ||   || 8 721,0 ||   || 9 076,0 ||   ||   ||   ||   ||   
 Margin ||  316,5 ||   ||  245,1 ||   ||  395,5 ||   ||   ||   ||   ||   
 Of which: Administrative expenditure of the institutions || 6 792,2 || 6 793,1 || 6 863,6 || 6 855,2 || 6 961,2 || 6 948,8 ||  97,6 ||  93,6 || 1,4% || 1,4% 
 Sub-ceiling || 7 056,0 ||   || 7 056,0 ||   || 7 351,0 ||   ||   ||   ||   ||   
 Sub-margin ||  263,8 ||   ||  192,4 ||   ||  389,8 ||   ||   ||   ||   ||   
 6. || Compensations ||  28,6 ||  28,6 ||  28,6 ||  28,6 ||  0,0 ||  0,0 || - 28,6 || - 28,6 || -100,0% || -100,0% 
 Ceiling ||  29,0 ||   ||  29,0 ||   ||  0,0 ||   ||   ||   ||   ||   
 Margin ||  0,4 ||   ||  0,4 ||   ||  0,0 ||   ||   ||   ||   ||   
 Appropriations for headings 1 to 6 || 142 107,4 || 139 886,3 || 142 107,4 || 139 886,3 || 144 711,0 || 141 112,3 || 2 603,6 || 1 226,0 || 1,8% || 0,9% 
 Of which under Flexibility Instrument ||  89,3 ||  0,0 ||  89,3 ||  0,0 ||  83,3 ||  11,3 ||   ||   ||   ||   
 Of which under Contingency Margin ||  0,0 || 4 026,7 ||  0,0 || 4 026,7 ||  0,0 ||  0,0 ||   ||   ||   ||   
 Ceiling || 142 540,0 || 135 866,0 || 142 540,0 || 135 866,0 || 146 483,0 || 141 901,0 ||   ||   ||   ||   
 Margin ||  521,9 ||  6,4 ||  521,9 ||  6,4 || 1 855,3 ||  800,0 ||   ||   ||   ||   
 Appropriations as % of GNI (3) || 1,05% || 1,04% || 1,05% || 1,04% || 1,04% || 1,01% ||   ||   ||   ||   
 Other Special instruments(4) ||  582,9 ||  482,9 ||  582,9 ||  482,9 ||  515,4 ||  225,0 || - 67,5 || - 257,9 || -11,6% || -53,4% 
 Total appropriations || 142 690,3 || 140 369,2 || 142 690,3 || 140 369,2 || 145 226,3 || 141 337,3 || 2 536,0 ||  968,1 || 1,8% || 0,7% 
 Appropriations as % of GNI (3) || 1,06% || 1,04% || 1,06% || 1,04% || 1,04% || 1,01% ||   ||   ||   ||   
 (1)  Budget 2014 includes amending budget 1 and draft amending budgets 3 to 8. 
 (2)  To facilitate the comparison with the new draft budget 2015, the budget 2014 has been adjusted to take into account the transfers of the so-called "common administrative costs" of EU Delegations and of the EU Special Representatives from the Commission section to the EEAS section, as set out in section 3.1.7. 
 (3)  The draft budget is based on the forecast on GNI issued after the Advisory Committee on Own Resources (ACOR) meeting held on 19 May 2014. 
 (4)  'Other Special instruments' includes the ‘Emergency Aid Reserve (EAR)’, the ‘European Globalisation Adjustment Fund (EGF)’ and the ‘European Union Solidarity Fund (EUSF)’. The corresponding appropriations are considered outside the MFF for the purpose of the calculation of the margins under the ceilings for appropriations. This is also the case for the appropriations related to the Flexibility Instrument. 
In terms of commitment appropriations, the
total expenditure proposed in the new Draft Budget (DB) 2015 (including
special instruments) is EUR 145 226,3 million, corresponding to 1,04 %
of GNI[15], that
is EUR 2 536,0 million more than in 2014 (+ 1,8 %), when
including Draft Amending Budgets No 3-8/2014, and leaves a combined total
margin of EUR 1 855,3 million under the various ceilings of the
MFF.
For payment appropriations (including special instruments),
the requested total expenditure is EUR 141 337,3 million,
corresponding to 1,01 % of GNI. This is an increase of EUR 968,0 million
compared to payment appropriations in the 2014 budget (+ 0,7 %), when
including Draft Amending Budgets No 3-8/2014, and leaves a margin of
EUR 800,0 million under the MFF ceiling.
Commitment appropriations for Competitiveness for Growth and Jobs
(heading 1a) are set at EUR 17 488,5 million.  This is
an increase of 6,1 % compared to the 2014 budget, which is mostly due to
Horizon 2020, the Connecting Europe Facility (CEF) and the large infrastructure
projects ‘ITER’ and ‘Copernicus’ under this heading, and leaves a margin of
EUR 177,5 million. Payment appropriations increase by 31,6 % to
EUR 15 833,3 million. This significant increase takes into account
the low level of payments in 2014 for programmes such as Horizon 2020 and the
need to address the growing level of outstanding commitments while allowing for
sufficient pre-financing to launch the new programmes.
For Economic, Social and Territorial Cohesion
(heading 1b) commitment appropriations increase by 3,6 % to
EUR 49 230,3 million, leaving no margin. This includes the additional
structural funds foreseen for Cyprus, for which the Commission proposes the
mobilisation of the Flexibility Instrument for an amount of EUR 83,3 million in
commitment appropriations and EUR 11,3 million in payment appropriations. Payment
appropriations decrease by 6,0 % compared to the 2014 budget as
modified by Draft Amending Budgets, to EUR 51 067,4 million. 
Commitment appropriations of EUR 58 808,6 million are
proposed for Sustainable Growth: Natural Resources (heading 2). This
level of expenditure represents a -0,6 % reduction compared to the 2014
budget and leaves a margin of EUR 790,4 million under the ceiling.
Payment appropriations amount to EUR 56 231,1 million, with the
same decrease (-0,6 %) compared to 2014 as modified by Draft Amending
Budgets. Integrating the latest update on assigned revenue, the funding for
market related expenditure and direct aids reaches EUR 43 455,8 million
in commitment appropriations, and EUR 43 448,3 million in
payment appropriations. When combining EAGF assigned revenue and requested
appropriations, global EAGF expenditure increases by EUR 273,6 million compared
to the original draft budget. A margin under the sub-ceiling for market
measures and direct aids amounting to EUR 734,0 million is left. 
Security and Citizenship (heading 3) sees a 1,2 % decrease[16]
in commitment appropriations to EUR 2 146,7 million, leaving a margin of
EUR 99,3 million. Payment appropriations increase by 12,4 % to
EUR 1 884,3 million, due to the start-up of the Asylum,
Migration and Integration Fund and the Internal Security Fund.
Heading 4, Global Europe sees an increase
in commitment appropriations of 0,4 % to EUR 8 356,4 million,
leaving an unallocated margin of EUR 392,6 million available under
the ceiling. Payment appropriations increase by 8,6 % to EUR 7 428,0 million,
mostly to take account of the rapidly growing level of outstanding commitments
under this heading.
Commitment and payment appropriations for Administration
(heading 5) for all institutions combined including pensions and
European schools increase by 3,3 %, for commitments (EUR 8 680,5 million)
and 3,1 % for payments (EUR 8 668,1 million). This takes into account
the proposed transfer of "common administrative costs of EU
Delegations" and the EU Special Representatives from the operational
headings (mostly heading 4 Global Europe) to heading 5 (Administration), as set
out in section 3 below. The resulting unallocated margin is EUR 395,5 million.

3.                      
Key Elements of the New Draft Budget Proposal

As mentioned in the introduction above, the Commission new Draft
Budget is building on progress made during the failed Conciliation in view of
reconciling the positions of the two arms of the Budgetary Authority in the
very limited timeframe left before the end of the year. 
The details of the changes proposed to the original Draft Budget, as
modified by Amending Letter No 1/2015, are outlined hereafter.

3.1.                
Expenditure Headings of the Financial Framework

In terms of commitment appropriations, the new Draft Budget builds on the progress made on budget 2015 in
the Conciliation Committee, both for major spending
programmes and for administrative (support) expenditure, which are broadly in
line with the level proposed by the Commission in Amending Letter 1/2015, as
well as for so-called ‘closed’ lines (see section 3.1.1 below) and more
horizontal issues including decentralised and executive agencies which are
detailed in section 3.2 below.

3.1.1.          
‘Closed’ lines

Unless stated otherwise
in the sections below, appropriation of budget lines not amended by either
Council or Parliament, and those for which Parliament accepted Council’s
amendments during their respective reading are confirmed at that level.

3.1.2.          
Heading 1a — Competitiveness for
Growth and Jobs

For heading 1a, commitment appropriations are set at the level
proposed by the Commission in the original Draft Budget, with amendments to the
programmes included in the table below, to reflect the priority of contributing
to enhancing access to finance through the EU budget, especially for the small
and middle-sized enterprises (SMEs):
in
EUR 1,000
 Budget line || Name || Reinforcements of commitment appropriations 
 Draft Budget 2015 || New Draft Budget 2015 || Difference 
 02 02 02 || Improving access to finance for small and middle-sized enterprises (SMEs) in the form of equity and debt || 162 791,7 || 174 791,7 || 12 000,0 
 04 03 02 03 || Microfinance and Social Entrepreneurship – Facilitating access to finance for entrepreneurs, especially those furthest from the labour market, and social enterprises || 24 957,0 || 26 457,0 || 1 500,0 
 08 02 02 02 || Enhancing access to risk finance for investing in research and innovation || 337 534,7 || 342 534,7 || 5 000,0 
   || Total ||   ||   || 18 500,0 
As a consequence, and after taking into account pilot projects,
preparatory actions, decentralised agencies and the transfer of the "common
administrative costs of EU Delegations" as set out in in section 3.2 below, the level of commitments is
proposed to be set at EUR 17 488,5 million, leaving a margin of EUR 177,5
million under the expenditure ceiling of heading 1a.

3.1.3.          
Heading 1b — Economic, Social and
Territorial Cohesion

For heading 1b, commitment appropriations are set at the level
proposed in the original Draft Budget. Taking into account pilot projects and
preparatory actions, as well as the mobilisation of EUR 83,3 million from the
Flexibility Instrument for additional assistance to Cyprus, the level of
commitments is set at EUR 49 230,3 million.

3.1.4.          
Heading 2 — Sustainable Growth:
Natural Resources

For heading 2, commitment appropriations are set at the level
proposed by the Commission in the Draft Budget, as amended by Amending Letter
1/2015, integrating the latest update (+ EUR 273,6 million) of assigned
revenue. Based on the new elements that have emerged since the presentation of Amending
Letter 1/2015, notably the information on the actual uptake of the emergence
measures taken since August 2014 to respond to the Russian food import ban, the
final EAGF surplus for 2014 and the updated forecast of financial corrections
to be collected in 2015, the emergency measures referred to above (including
those related to the dairy sector in the Baltic States, for which the
Commission adopted a further package on 26 November 2014[17], as well as for Finland once the conditions are met), can be
financed within the appropriations requested in Amending Letter 1/2015 without
having recourse to the agricultural crisis reserve, thanks to this additional
assigned revenue.
As a consequence, and after taking into account pilot projects,
preparatory actions and the transfer of the "common administrative costs
of EU Delegations" to the EEAS section, the resulting level of commitments
is set at EUR 58 808,6 million, leaving a margin of EUR 790,4 million under the
expenditure ceiling of heading 2

3.1.5.          
Heading 3 — Security and Citizenship

For heading 3, commitment appropriations are set at the level
proposed by the Commission in the original Draft Budget, with the following changes:
the EUR 20,0 million increase in the operational expenditure of FRONTEX (see
also section 3.2.1 below), is offset by a corresponding reduction of budget
item (18 02 01 01) Support of border management and a common
visa policy to facilitate legitimate travel. 
As a consequence, and after taking into account pilot projects,
preparatory actions and decentralised agencies, the level of commitments is set
at EUR 2 146,7 million, leaving a margin of EUR 99,3 million under the
expenditure ceiling of heading 3.

3.1.6.          
Heading 4 — Global Europe

For heading 4, commitment appropriations are set at the level
proposed by the Commission in the original Draft Budget. However, the
appropriations related to budget item (19 03 01 07) European Union Special
Representatives (EUR 20.0 million in commitments and EUR 9,2 million in
payments) are transferred to the EEAS section of the budget. 
As a consequence, and after taking into account pilot projects,
preparatory actions, the transfer of the "common administrative costs of
EU Delegations" and the EU Special Representatives to the EEAS section,
the level of commitments is set at EUR 8 356,4 million, leaving a margin of EUR
392,6 million under the expenditure ceiling of heading 4.

3.1.7.          
Heading 5 — Administration

For heading 5, the number of posts in the establishment plans of the
Institutions and the commitment appropriations are set at the level proposed by
the Commission in the Draft Budget as amended by Amending Letter 1/2015, with
the following exceptions: 
-        
The respective readings of the European
Parliament and the Council, for their sections of the budget; 
-        
The reading of the European Parliament for the
Court of Justice; 
-        
The reading of the European Parliament for the
European Court of Auditors, the European Economic and Social Committee and the
Committee of the Regions; and 
-        
For the European External Action Service, the
level of appropriations proposed by the Commission in the Draft Budget increased
to take account of the budgetary-neutral transfer of appropriations related to
the "common administrative costs of EU Delegations" (as set out in
Annex 1) and the EU Special Representatives from the Commission section to the
EEAS section of the budget. 
Altogether, compared to the original Draft Budget, these changes
lead to: 
-        
A net reduction of 35 establishment plan posts,
on the one hand due to a reduction of 47 posts for the European Parliament and
an increase of 12 posts for the Court of Justice on the other hand; and
-        
A net reduction in appropriations of EUR 0,6
million, on the one hand due to a reduction of EUR 1,4 million for the European
Court of Auditors, EUR 1,4 million for the European Economic and Social
Committee and EUR 0,4 million for the Committee of the Regions, and an increase
of EUR 2,6 million for the Court of Justice on the other hand;
-        
The increase of EUR 91,5 million for the EEAS
reflects the budgetary-neutral transfer of the "common administrative
costs of EU Delegations" and the EU Special Representatives, which is
completely offset in the Commission section in heading 1a (EUR 0,6 million), heading
2 (EUR 0,1 million), heading  4 (EUR 65,7 million) and 5 (EUR 25,2 million). Overall,
these transfers result in a net increase in appropriations under heading 5 of
EUR 66,3 million.
As a consequence, taking into account pilot projects, preparatory
actions as well as the transfer of the "common administrative costs of EU
Delegations" and the EU Special Representatives expenditure to the EEAS
section from heading 4, the level of commitments is set at EUR 8 680,5 million,
leaving a margin of EUR 395,5 million under the expenditure ceiling of heading
5.

3.2.                
Horizontal Issues
3.2.1.          
Decentralised agencies

For decentralised agencies, the EU contribution (in commitment
appropriations and in payment appropriations) and the number of posts are set
at the level proposed by the Commission in the Draft Budget as amended by
Amending Letter 1/2015, with the following changes:
-        
Increases of
establishment plan posts and the related appropriations as compared to the original
Draft Budget: European Banking Authority (EBA, +7 posts and + EUR 455
000); European Insurance and Occupational Pensions Authority (EIOPA, +3 posts
and + EUR 195 000); European Securities and Markets Authority (ESMA, +3
posts and + EUR 195 000); European Asylum Support Office (EASO, +4 posts
and + EUR 260 000); and European Police Office (EUROPOL, +5 posts, combined
with a reduction of - EUR 600 000). 
-        
For FRONTEX, an
increase in operational expenditure of EUR 20,0 million in commitment
appropriations and in payment appropriations.

3.2.2.          
Executive agencies

For executive agencies, the EU contribution (in commitment
appropriations and in payment appropriations) and the number of posts are set
at the level proposed in the original Draft Budget as amended by Amending
Letter 1/2015.

3.2.3.          
Pilot Projects and Preparatory Actions

The new Draft Budget includes 59 pilot projects and preparatory
actions, for an amount of EUR 57,1 million in commitment
appropriations, reflecting the reading of the European Parliament. 

3.2.4.          
Transfer of "common administrative costs of
EU Delegations"

The new Draft Budget integrates the transfer of appropriations (EUR
71,5 million) of "common administrative costs of EU Delegations" from
the Commission section (headings 1a, 2, 4 and 5) to the EEAS section of the
budget (heading 5). 

3.2.5.          
Budgetary remarks

As regards budgetary remarks, the new Draft Budget integrates amendments
introduced by the European Parliament or the Council, except for the budget
items 04 03 01 03 and 19 03 01 06, with the understanding that these amendments
cannot modify or extend the scope of an existing legal base, or impinge on the
administrative autonomy of institutions.

3.3.                
General Approach on Payment Appropriations

The Commission assessment of needs, which led to the requested increase
in payment appropriations for the financial year 2014 as proposed in Draft
Amending Budget (DAB) No 3/2014 remains justified, both in terms of actual
implementation to date and in light of payment claims received. Although no
agreement was reached in the Conciliation Committee on DAB No 3/2014, nor
on DAB 5/2014 and 7/2014 on the mobilisation of the EU Solidarity Fund, these
amending budgets are still part of the package to be agreed together with the
2015 budget. Whereas there was agreement on the mobilisation of the EU
Solidarity Fund, no agreement was reached on the level of additional payment
appropriations required by DABs 3, 5 and 7, and the financing of so-called
'special instruments'.
This new Draft Budget 2015 entails a EUR 800,0 million
overall reduction of payment appropriations compared to the Commission's original
Draft Budget as amended by Amending Letter 1/2015. The resulting level of
payment appropriations is EUR 141 337,3 million. This leaves a significant
margin below the ceiling in order to have room for flexibility to face any
unexpected developments or needs during 2015. The EUR 800,0 million reduction
is distributed on the basis of the initial Draft Budget as amended by Amending
Letter 1/2015, taking into account the following steps: 
a)       
The 'closed' lines as
set out in point 3.1.1 above;
b)       
Payment appropriations
for non-differentiated expenditure as set out above, in particular in points 3.1.4
and 3.1.7; and
c)       
Payment appropriations
for the package of pilot projects and preparatory actions as set out in point 3.2.3
above, are calculated as follows: payment appropriations for all new pilot
projects and preparatory actions are set at 50 % of the corresponding
commitments or at the level proposed by the European Parliament, whichever is
lower; in the case of extension of existing pilot projects and preparatory
actions the level of payments is the one defined in the Draft Budget plus 50 %
of the corresponding new commitments, or at the level proposed by the European
Parliament, whichever is lower;
d)      
The EUR 800,0 million
reduction in payment appropriations compared to the Commission proposal in
Amending Letter 1/2015 is spread proportionally across all budget lines with
differentiated appropriations which are not affected by point 3.1.1 and 3.2.3 above,
with the exception of the following budget lines, for which the level of
payment appropriations is set at the level of the original Draft Budget as
modified by Amending Letter 1/2015:
-           
Expenditure for Competitiveness for Growth and
Jobs (heading 1a) and Global Europe (heading 4); 
-           
Budget lines for the Convergence objective (04
02 17, 04 02 60, 11 06 12, 13 03 16 and 13 03 60); and 
-           
International Fisheries Partnership Agreements.
The proposed distribution of payment
appropriations in the new Draft Budget 2015 will allow continuing to reduce the
backlog of unpaid bills from the past programming period for Cohesion, to address
the growing level of outstanding commitments for Competitiveness and Global
Europe, as well as to successfully launch the new generation of spending
programmes in 2015. In this regard, the Commission stands ready to contribute
to establishing, in close cooperation with the European Parliament and Council,
a payment plan aiming at keeping the evolution of the backlog of unpaid bills under
control. 

4.                      
Concluding Remarks

By proposing a new 2015 Draft Budget, which builds on the progress made in the Conciliation
Committee, the Commission seeks to create the
conditions for a swift adoption of the 2015 budget, within the tight timeframe
before the end of the year.
A timely adoption and entry into force of the 2015 budget will
ensure the proper implementation of policies and programmes of the European
Union. The Commission will do its utmost to achieve this goal.

5.                      
2015 draft budget by financial framework
headings and main programmes

in EUR million
 Heading || Budget || New Draft budget (DB) || Difference || Difference 
 2014 (1) || 2015 || 2015 / 2014 || 2015 – 2014 
 (1)  (2) || (2 / 1) || (2 – 1) 
 CA || PA || CA || PA || CA || PA || CA || PA 
 1. Smart and inclusive growth || 63 986,3 || 66 374,5 || 66 718,8 || 66 900,8 || 4,3% || 0,8% || 2 732,4 || 526,3 
 Of which under Flexibility Instrument || 89,3 ||   || 83,3 ||   ||   ||   ||   ||   
 Ceiling || 63 973,0 ||   || 66 813,0 ||   ||   ||   ||   ||   
 Margin || 76,0 ||   || 177,5 ||   ||   ||   ||   ||   
 1a || Competitiveness for growth and jobs || 16 484,0 || 12 028,3 || 17 488,5 || 15 833,3 || 6,1% || 31,6% || 1 004,5 || 3 805,0 
 Ceiling || 16 560,0 ||   || 17 666,0 ||   ||   ||   ||   ||   
 Margin || 76,0 ||   || 177,5 ||   ||   ||   ||   ||   
 Large infrastructure projects || 2 417,1 || 1 944,5 || 2 508,9 || 1 965,7 || 3,8% || 1,1% || 91,8 || 21,2 
   || European satellite navigation systems (EGNOS and Galileo) || 1 326,2 || 1 193,2 || 1 060,6 || 934,5 || -20,0% || -21,7% || -265,6 || -258,6 
   || International Thermonuclear Experimental Reactor (ITER) || 728,0 || 563,2 || 891,9 || 517,6 || 22,5% || -8,1% || 163,9 || -45,6 
   || European Earth Observation Programme (Copernicus) || 362,9 || 188,1 || 556,4 || 513,5 || 53,3% || 173,0% || 193,4 || 325,4 
   || Nuclear Safety and Decommissioning || 130,4 || 180,0 || 133,0 || 157,5 || 2,0% || -12,5% || 2,6 || -22,5 
 Common Strategic Framework (CSF) Research and Innovation || 9 309,7 || 6 488,4 || 9 866,5 || 9 386,7 || 6,0% || 44,7% || 556,8 || 2 898,2 
   || Horizon 2020 || 9 022,4 || 6 240,1 || 9 564,4 || 9 044,2 || 6,0% || 44,9% || 542,0 || 2 804,1 
   || Euratom Research and Training Programme || 287,2 || 248,3 || 302,1 || 342,4 || 5,2% || 37,9% || 14,8 || 94,1 
 Competitiveness of enterprises and small and medium-sized enterprises (COSME) || 254,1 || 221,4 || 293,3 || 321,4 || 15,4% || 45,2% || 39,2 || 100,0 
 Education, Training and Sport (Erasmus+) || 1 558,8 || 1 424,4 || 1 592,1 || 1 390,2 || 2,1% || -2,4% || 33,4 || -34,2 
 Employment and Social Innovation (EaSI) || 122,8 || 102,4 || 124,6 || 90,0 || 1,5% || -12,1% || 1,9 || -12,4 
 Customs, Fiscalis and Anti-Fraud || 118,3 || 90,4 || 122,0 || 95,0 || 3,2% || 5,1% || 3,7 || 4,6 
 Connecting Europe Facility (CEF) || 1 976,2 || 821,8 || 2 225,0 || 1 452,0 || 12,6% || 76,7% || 248,8 || 630,2 
   || Energy || 409,6 || 12,5 || 487,2 || 78,6 || 18,9% || 529,6% || 77,5 || 66,1 
   || Transport || 1 482,4 || 793,1 || 1 645,9 || 1 300,5 || 11,0% || 64,0% || 163,4 || 507,4 
   || Information and Communications Technology (ICT) || 84,1 || 16,3 || 92,0 || 73,0 || 9,3% || 348,4% || 7,9 || 56,7 
 Energy projects to aid economic recovery (EERP) || 0,0 || 140,3 || 0,0 || 407,6 ||      ∞ || 190,6% || 0,0 || 267,3 
 Other actions and programmes || 203,8 || 236,8 || 216,6 || 187,6 || 6,3% || -20,8% || 12,8 || -49,2 
 Actions financed under the prerogatives of the Commission and specific competences conferred to the Commission || 135,8 || 110,8 || 132,4 || 103,7 || -2,5% || -6,4% || -3,3 || -7,1 
 Pilot projects and preparatory actions || 18,6 || 28,4 || 22,4 || 26,0 || 20,0% || -8,3% || 3,7 || -2,4 
 Decentralised agencies || 238,5 || 238,8 || 251,6 || 250,0 || 5,5% || 4,7% || 13,1 || 11,3 
 1b || Economic, social and territorial cohesion || 47 502,3 || 54 346,2 || 49 230,3 || 51 067,4 || 3,6% || -6,0% || 1 728,0 || -3 278,7 
 Of which under Flexibility Instrument || 89,3 ||   || 83,3 ||   ||   ||   ||   ||   
 Ceiling || 47 413,0 ||   || 49 147,0 ||   ||   ||   ||   ||   
 Margin || 0,0 ||   || 0,0 ||   ||   ||   ||   ||   
 Investment for growth and jobs || 43 513,7 || 51 645,1 || 45 146,6 || 48 349,4 || 3,8% || -6,4% || 1 632,9 || -3 295,6 
   || Regional convergence (Less developed regions) || 23 264,1 || 32 202,7 || 24 203,3 || 27 804,2 || 4,0% || -13,7% || 939,2 || -4 398,5 
   || Transition regions || 4 697,7 || 276,2 || 4 854,2 || 910,0 || 3,3% || 229,5% || 156,5 || 633,8 
   || Competitiveness (More developed regions) || 7 403,4 || 8 075,3 || 7 529,1 || 6 893,7 || 1,7% || -14,6% || 125,7 || -1 181,6 
   || Outermost and sparsely populated regions || 209,1 || 13,0 || 213,4 || 38,0 || 2,1% || 192,5% || 4,3 || 25,0 
   || Cohesion fund || 7 939,4 || 11 077,8 || 8 346,5 || 12 703,4 || 5,1% || 14,7% || 407,1 || 1 625,6 
 Connecting Europe Facility (CEF) – CF contribution || 983,0 || 0,0 || 1 217,0 || 401,2 || 23,8% ||      ∞ || 234,0 || 401,2 
 European territorial cooperation || 505,7 || 1 701,5 || 738,4 || 1 168,6 || 46,0% || -31,3% || 232,7 || -532,9 
 Youth Employment initiative (specific top-up allocation) || 1 804,1 || 450,0 || 1 407,2 || 586,5 || -22,0% || 30,3% || -396,9 || 136,5 
 Technical assistance and innovative actions || 188,6 || 134,6 || 192,6 || 181,8 || 2,1% || 35,1% || 4,0 || 47,2 
 European Aid to the Most Deprived (FEAD) || 501,3 || 406,3 || 525,1 || 370,6 || 4,7% || -8,8% || 23,8 || -35,7 
 Pilot projects and preparatory actions || 6,0 || 8,7 || 3,5 || 9,4 || -41,2% || 7,4% || -2,5 || 0,6 
 2. Sustainable growth: natural resources || 59 190,9 || 56 558,8 || 58 808,6 || 56 231,1 || -0,6% || -0,6% || -382,4 || -327,7 
 Ceiling || 59 303,0 ||   || 59 599,0 ||   ||   ||   ||   ||   
 Margin || 112,1 ||   || 790,4 ||   ||   ||   ||   ||   
   || Of which: European Agricultural Guarantee Fund (EAGF) — Market related expenditure and direct payments || 43 778,1 || 43 777,0 || 43 455,8 || 43 448,3 || -0,7% || -0,8% || -322,3 || -328,7 
 Sub-ceiling || 44 130,0 ||   || 44 313,0 ||   ||   ||   ||   ||   
 Net transfer between EAGF and EAFRD || 351,9 ||   || 123,2 ||   ||   ||   ||   ||   
 Sub-margin || 0,0 ||   || 734,0 ||   ||   ||   ||   ||   
 European Agricultural Guarantee Fund (EAGF) — Market related expenditure and direct payments || 43 778,1 || 43 777,0 || 43 455,8 || 43 448,3 || -0,7% || -0,8% || -322,3 || -328,7 
 European Agricultural Fund for Rural Development (EAFRD) || 13 991,0 || 11 705,1 || 13 823,6 || 11 384,3 || -1,2% || -2,7% || -167,4 || -320,8 
 European Maritime and Fisheries Fund (EMFF) || 941,0 || 735,7 || 1 035,4 || 966,9 || 10,0% || 31,4% || 94,4 || 231,2 
 Environment and climate action (LIFE) || 404,6 || 261,2 || 435,1 || 357,1 || 7,5% || 36,7% || 30,5 || 96,0 
 Actions financed under the prerogatives of the Commission and specific competences conferred to the Commission || 7,3 || 3,0 || 5,3 || 5,2 || -27,4% || 73,6% || -2,0 || 2,2 
 Pilot projects and preparatory actions || 18,5 || 26,5 || 2,9 || 18,9 || -84,3% || -28,7% || -15,6 || -7,6 
 Decentralised agencies || 50,4 || 50,4 || 50,4 || 50,4 || 0,1% || 0,1% || 0,1 || 0,1 
 3. Security and citizenship || 2 172,0 || 1 677,0 || 2 146,7 || 1 884,3 || -1,2% || 12,4% || -25,3 || 207,3 
 Ceiling || 2 179,0 ||   || 2 246,0 ||   ||   ||   ||   ||   
 Margin || 7,0 ||   || 99,3 ||   ||   ||   ||   ||   
 Asylum, Migration and Integration Fund || 403,3 || 146,4 || 416,7 || 343,1 || 3,3% || 134,4% || 13,5 || 196,7 
 Internal Security Fund || 403,3 || 230,3 || 394,8 || 275,9 || -2,1% || 19,8% || -8,5 || 45,6 
 IT systems || 18,6 || 9,9 || 18,9 || 22,5 || 2,0% || 127,3% || 0,4 || 12,6 
 Justice || 47,0 || 35,7 || 49,3 || 43,2 || 4,8% || 21,0% || 2,2 || 7,5 
 Rights, Equality and Citizenship || 55,3 || 55,2 || 57,4 || 48,5 || 3,8% || -12,0% || 2,1 || -6,6 
 Union Civil protection Mechanism || 28,2 || 30,0 || 29,3 || 27,8 || 3,7% || -7,1% || 1,0 || -2,1 
 Europe for Citizens || 25,4 || 27,9 || 24,3 || 18,6 || -4,5% || -33,1% || -1,1 || -9,2 
 Food and feed || 253,4 || 218,5 || 258,5 || 219,5 || 2,0% || 0,5% || 5,1 || 1,0 
 Health || 58,6 || 44,8 || 59,8 || 58,0 || 2,0% || 29,6% || 1,2 || 13,3 
 Consumer || 24,1 || 21,8 || 24,7 || 21,3 || 2,5% || -2,5% || 0,6 || -0,5 
 Creative Europe || 180,6 || 184,3 || 177,7 || 168,1 || -1,6% || -8,8% || -2,9 || -16,2 
 Other actions and programmes || 0,0 || 0,6 || 0,0 || 0,0 ||      ∞ || -100,0% || 0,0 || -0,6 
 Actions financed under the prerogatives of the Commission and specific competences conferred to the Commission || 166,7 || 163,2 || 84,9 || 87,2 || -49,1% || -46,6% || -81,8 || -76,0 
   || Of which ‘Communication actions’ || 85,6 || 82,2 || 83,9 || 86,1 || -2,1% || 4,7% || -1,8 || 3,9 
 Pilot projects and preparatory actions || 17,4 || 18,2 || 16,4 || 18,1 || -5,9% || -0,3% || -1,0 || -0,1 
 Decentralised agencies || 490,4 || 490,4 || 534,3 || 532,4 || 9,0% || 8,6% || 43,9 || 42,0 
 4. Global Europe || 8 325,0 || 6 842,0 || 8 356,4 || 7 428,0 || 0,4% || 8,6% || 31,4 || 586,0 
 Ceiling || 8 335,0 ||   || 8 749,0 ||   ||   ||   ||   ||   
 Margin || 10,0 ||   || 392,6 ||   ||   ||   ||   ||   
 Instrument for Pre-accession assistance (IPA II) || 1 578,4 || 1 436,7 || 1 572,3 || 1 559,0 || -0,4% || 8,5% || -6,1 || 122,3 
 European Neighbourhood Instrument (ENI) || 2 192,2 || 1 630,2 || 2 014,0 || 1 583,0 || -8,1% || -2,9% || -178,2 || -47,2 
 Development Cooperation Instrument (DCI) || 2 341,0 || 1 776,2 || 2 445,5 || 2 146,7 || 4,5% || 20,9% || 104,5 || 370,4 
 Partnership instrument for cooperation with third countries (PI) || 118,9 || 37,5 || 118,6 || 94,5 || -0,3% || 151,9% || -0,3 || 57,0 
 European Instrument for Democracy and Human Rights (EIDHR) || 184,2 || 120,3 || 181,8 || 154,6 || -1,3% || 28,5% || -2,4 || 34,3 
 Instrument contributing to Stability and Peace || 318,2 || 258,4 || 320,1 || 234,6 || 0,6% || -9,2% || 2,0 || -23,8 
 Humanitarian aid || 920,3 || 1 035,4 || 918,8 || 918,8 || -0,2% || -11,3% || -1,4 || -116,6 
 Common Foreign and Security Policy (CFSP) || 314,5 || 234,8 || 300,8 || 259,4 || -4,4% || 10,5% || -13,7 || 24,5 
 Instrument for Nuclear Safety Cooperation (INSC) || 30,5 || 55,8 || 61,2 || 60,3 || 100,2% || 8,2% || 30,6 || 4,6 
 Macro-financial Assistance (MFA) || 60,0 || 52,2 || 78,0 || 74,4 || 29,9% || 42,7% || 18,0 || 22,2 
 Guarantee Fund for External Actions || 58,4 || 58,4 || 144,4 || 144,4 || 147,1% || 147,1% || 86,0 || 86,0 
 Union Civil Protection Mechanism || 19,5 || 6,0 || 16,9 || 13,1 || -13,4% || 119,0% || -2,6 || 7,1 
 EU Aid Volunteers initiative (EUAV) || 12,7 || 3,3 || 14,8 || 11,0 || 16,5% || 234,5% || 2,1 || 7,7 
 Other actions and programmes || 74,2 || 51,8 || 76,4 || 66,1 || 3,0% || 27,7% || 2,2 || 14,3 
 Actions financed under the prerogatives of the Commission and specific competences conferred to the Commission || 64,5 || 45,4 || 63,9 || 71,8 || -0,8% || 58,1% || -0,5 || 26,4 
 Pilot projects and preparatory actions || 17,4 || 19,5 || 9,0 || 16,4 || -48,5% || -16,0% || -8,5 || -3,1 
 Decentralised agencies || 20,0 || 20,0 || 19,9 || 19,9 || -0,4% || -0,4% || -0,1 || -0,1 
 5. Administration || 8 404,5 || 8 405,4 || 8 680,5 || 8 668,1 || 3,3% || 3,1% || 276,0 || 262,7 
 Ceiling || 8 721,0 ||   || 9 076,0 ||   ||   ||   ||   ||   
 Margin || 316,5 ||   || 395,5 ||   ||   ||   ||   ||   
 Of which: Administrative expenditure of the institutions || 6 792,2 || 6 793,1 || 6 961,2 || 6 948,8 || 2,5% || 2,3% || 169,0 || 155,7 
 Sub-ceiling || 7 056,0 ||   || 7 351,0 ||   ||   ||   ||   ||   
 Sub-margin || 263,8 ||   || 389,8 ||   ||   ||   ||   ||   
 Pensions and European Schools || 1 612,3 || 1 612,3 || 1 719,3 || 1 719,3 || 6,6% || 6,6% || 107,0 || 107,0 
   || Pensions || 1 446,9 || 1 446,9 || 1 559,4 || 1 559,4 || 7,8% || 7,8% || 112,5 || 112,5 
   || European schools || 165,4 || 165,4 || 159,9 || 159,9 || -3,3% || -3,3% || -5,5 || -5,5 
 Administrative expenditure of the institutions || 6 792,2 || 6 793,1 || 6 961,2 || 6 948,8 || 2,5% || 2,3% || 169,0 || 155,7 
   || European Parliament || 1 755,6 || 1 755,6 || 1 794,7 || 1 794,7 || 2,2% || 2,2% || 39,1 || 39,1 
   || European Council and Council || 534,2 || 534,2 || 542,3 || 542,3 || 1,5% || 1,5% || 8,1 || 8,1 
   || Commission || 3 260,8 || 3 261,7 || 3 274,5 || 3 272,9 || 0,4% || 0,3% || 13,6 || 11,2 
   || Court of Justice of the European Union || 355,4 || 355,4 || 357,1 || 357,1 || 0,5% || 0,5% || 1,7 || 1,7 
   || Court of Auditors || 133,5 || 133,5 || 132,9 || 132,9 || -0,4% || -0,4% || -0,6 || -0,6 
   || European Economic and Social Committee || 128,6 || 128,6 || 129,1 || 129,1 || 0,4% || 0,4% || 0,5 || 0,5 
   || Committee of the Regions || 87,6 || 87,6 || 88,9 || 88,9 || 1,4% || 1,4% || 1,2 || 1,2 
   || European Ombudsman || 9,9 || 9,9 || 10,1 || 10,1 || 2,4% || 2,4% || 0,2 || 0,2 
   || European data-protection Supervisor || 8,0 || 8,0 || 8,9 || 8,9 || 10,9% || 10,9% || 0,9 || 0,9 
   || European External Action Service || 518,6 || 518,6 || 622,8 || 612,0 || 20,1% || 18,0% || 104,2 || 93,4 
 6. Compensations || 28,6 || 28,6 || 0,0 || 0,0 || -100,0% || -100,0% || -28,6 || -28,6 
 Ceiling || 29,0 ||   || 0,0 ||   ||   ||   ||   ||   
 Margin || 0,4 ||   || 0,0 ||   ||   ||   ||   ||   
 Appropriations for headings 1 to 6 || 142 107,4 || 139 886,3 || 144 711,0 || 141 112,3 || 1,8% || 0,9% || 2 603,6 || 1 226,0 
 Of which under Flexibility Instrument || 89,3 || 0,0 || 83,3 || 11,3 ||   ||   ||   ||   
 Of which under Contingency Margin || 0,0 || 4 026,7 || 0,0 || 0,0 ||   ||   ||   ||   
 Ceiling || 142 540,0 || 135 866,0 || 146 483,0 || 141 901,0 ||   ||   ||   ||   
 Margin || 521,9 || 6,4 || 1 855,3 || 800,0 ||   ||   ||   ||   
 Appropriations as % of GNI (2) || 1,05% || 1,04% || 1,04% || 1,01% ||   ||   ||   ||   
 Other special instruments (3) || 582,9 || 482,9 || 515,4 || 225,0 || -11,6% || -53,4% || -67,5 || -257,9 
   || Emergency Aid Reserve (EAR) || 297,0 || 156,2 || 303,0 || 150,0 || 2,0% || -3,9% || 6,0 || -6,2 
   || European Globalisation Adjustment Fund (EGF) || 159,2 || 50,0 || 162,4 || 25,0 || 2,0% || -50,0% || 3,2 || -25,0 
   || European Union Solidarity Fund (EUSF) || 126,7 || 276,7 || 50,0 || 50,0 || -60,5% || -81,9% || -76,7 || -226,7 
 Total appropriations || 142 690,3 || 140 369,2 || 145 226,3 || 141 337,3 || 1,8% || 0,7% || 2 536,0 || 968,1 
 Appropriations as % of GNI (2) || 1,06% || 1,04% || 1,04% || 1,01% ||   ||   ||   ||   
 (1) Budget 2014 includes amending budget 1 and draft amending budgets 3 to 8. 
 (2) The draft budget is based on the forecast on GNI issued after the Advisory Committee on Own Resources (ACOR) meeting held on 19 May 2014. 
 (3) 'Other Special instruments' includes the ‘Emergency Aid Reserve (EAR)’, the ‘European Globalisation Adjustment Fund (EGF)’ and the ‘European Union Solidarity Fund (EUSF)’. The corresponding appropriations are considered outside the MFF for the purpose of the calculation of the margins under the ceilings for appropriations. This is also the case for the appropriations related to the Flexibility Instrument. 
[1]              OJ L 296, 26.10.2012, p. 1. 
[2]               OJ L 347, 20.12.2013, p. 884.
[3]              COM(2014)
300.
[4]              COM(2014)
637.
[5]               COM(2014) 300, 24.6.2014.
[6]               COM(2014) 234, 15.4.2014.
[7]               COM(2014) 329, 28.5.2014.
[8]               COM(2014) 461, 9.7.2014.
[9]               COM(2014) 564, 8.9.2014.
[10]             COM(2014) 650 17.10.2014
[11]             Even if Draft Amending Budget No 6/2014 was also
part of the package discussed in the Conciliation Committee, its adoption was
planned to take place in December, so as to be able to take into account the
necessary adjustments of the own resources, in particular as regards the
amounts for VAT and GNI balances effectively made available on the first
working day of December 2014.
[12]             COM(2014)
637, 15.10.2014.
[13]             "An agenda for jobs, growth, fairness and
democratic change": Political Guidelines for the next European Commission,
Opening Statement of President Juncker in the European Parliament plenary
session in Strasbourg on 15 July 2014.
[14]             OJ L 347, 20.12.2013. The figures are based on the
technical adjustment of the financial framework for 2015 in line with movements
in GNI, adopted by the Commission on 28 May 2014 (COM(2014) 307).
[15]             The Draft Budget is based on the 19 May 2014 forecast
of GNI issued after the Advisory Committee on Own Resources (ACOR) meeting.
[16]             The decrease for heading 3 is mostly explained by the end
of the ‘Schengen Facility for Croatia’ in 2015 (EUR 80,0 million in
the 2014 budget), in line with the financial package agreed for the accession of
Croatia. 
[17]             C(2014) 9049, 26.11.2014.