DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2016 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015
Date: 2016-04-15
Institutions: Directorate-General for Budget, European Commission
Subjects: EFTA countries, Member States' contribution, amending budget, budgetary resources, draft budget (EU), financial year, general budget (EU)

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 15.4.2016 COM(2016) 227 final   DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2016 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015   
 
 
DRAFT AMENDING BUDGET N° 2 
TO THE GENERAL BUDGET 2016 

ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015  

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Having regard to: 

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– 

– 

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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 Articles 18(3) and 41 thereof, 

the  general  budget  of  the  European  Union  for  the  financial  year  2016  adopted  on 
23 November 20152, 
the amending budget No 1/20163, adopted on 14 April 2016, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 2 to the 2016 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 48, 24.2.2016, p. 1. 
OJ L XXX, XX.XX.XXX. 

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EXPLANATORY MEMORANDUM 

The  present  Draft  Amending  Budget  (DAB)  No  2/2016  is  intended  to  enter  in  the  budget  2016  the 
surplus resulting from the implementation of the budget year 2015. As provided for in the Financial 
Regulation applicable to the general budget of the Union4, 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 at end March 2016. 

1. 

The  implementation  of  the  budget  year  2015  shows  a  surplus  of  EUR 1 349  116  813,74 
(excluding  the  outturn  of  contributions  received  from  European  Free  Trade  Association 
(EFTA) countries part of the European Economic Area (EEA) agreement), which is therefore 
entered as revenue in the 2016 budget. 

The surplus results from the sum of the elements listed in the table below: 

(in EUR) 

2015 

EFTA-EEA 

European Union 

Total 

Revenue for the financial year 

392 009 812,00 

146 231 620 482,45 

146 623 630 294,45 

Payments against current year appropriations 

-390 202 429,00 

-143 094 537 574,31 

-143 484 740 003,31 

Payment appropriations carried over to year N+1 

-4 428 001,55 

-1 294 470 333,92 

-1 298 898 335,47 

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 

382 622,81 

28 202 729,20 

28 585 352,01 

-704 014 356,32 

-704 014 356,32 

Exchange differences for the year 

182 315 866,64 

182 315 866,64 

Budget outturn 2015 

-2 237 995,74 

1 349 116 813,74 

1 346 878 818,00 

2. 

3. 

The  budgeting  of  the  surplus  will  diminish  accordingly  the  global  contribution  of  the 
Member States to the financing of the 2016 EU Budget.  

The table below presents a  breakdown of the European Union outturn for 2015 in terms of 
budget implementation (revenue and expenditure, for all Institutions): 

4 

OJ L 298, 26.10.2012, p. 1. 

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(in million EUR) 

Sub-total outturn on income 

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

Outturn breakdown 2015 

—  Title 1 (own resources) 

—  Title 3 (surpluses, balances and adjustments) 

—  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 2015 budget: Commission 

—  Under-implementation of appropriations carried over from 2014: Commission 

—  Un-mobilised reserves in 2015 

—  Under-implementation of appropriations authorised in 2015 budget and appropriations carried over from 2014: 

administration heading 5 (other Institutions) 

Sub-total exchange rate differences 

Total outturn 2015 

980 

1 071 

-537 

180 

266 

187 

78 

14 

0 

94 

182 

1 349 

5