DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2017 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2016
Date: 2017-04-12
Institutions: Directorate-General for Budget, European Commission
Subjects: EU expenditure, amending budget, budgetary resources, carry-over of appropriations, commitment of expenditure, draft budget (EU), financial year, general budget (EU)

EN 

   EN 

   EUROPEAN COMMISSION  Brussels, 12.4.2017 COM(2017) 188 final   DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2017 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2016   
 
 
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  2017  adopted  on 
1 December 20162, 
the amending budget No 1/20173, adopted on [5] April 2017, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 2 to the 2017 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 51, 28.2.2017, p. 1. 
OJ L XXX, XX.XX.XXX. 

2 

 
 
  
 
 
 
                                                 
EXPLANATORY MEMORANDUM 

The  present  Draft  Amending  Budget  (DAB)  No  2/2017  is  intended  to  enter  in  the  budget  2017  the 
surplus resulting from the implementation of the budget year 2016. 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 of March 2017. 

1. 

The  implementation  of  the  budget  year  2016  shows  a  surplus  of  EUR 6 404 529 791,03 
(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 2017 budget. 

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

(in EUR) 

2016 

EFTA-EEA 

European Union 

Total 

Revenue for the financial year 

393 490 071,00 

144 323 275 745,23 

144 716 765 816,23 

Payments against current year appropriations 

-389 965 609,25 

-134 790 370 338,67 

-135 180 335 947,92 

Payment appropriations carried over to year N+1 

-3 838 251,04 

-1 651 142 565,23 

-1 654 980 816,27 

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 

351 994,52 

62 504 192,08 

62 856 186,60 

-1 367 077 753,06 

-1 367 077 753,06 

Exchange differences for the year 

-172 659 489,32 

-172 659 489,32 

Budget outturn 2016 

38 205,23 

6 404 529 791,03 

6 404 567 996,26 

2. 

The  budgeting  of  the  surplus  will  diminish  accordingly  the  global  contribution  of  the 
Member States to the financing of the 2017 budget. The final contributions by Member States 
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 2017. 

3. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2016  in  terms  of  budget 
implementation (revenue and expenditure, for all Institutions): 

4 

OJ L 298, 26.10.2012, p. 1. 

3 

 
 
  
 
 
 
                                                 
(in million EUR) 

Sub-total outturn on income 

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

Outturn breakdown 2016 

—  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 2016 budget: Commission 

—  Under-implementation of appropriations carried over from 2015: Commission 

—  Un-mobilised reserves in 2016 

—  Under-implementation of appropriations authorised in 2016 budget and appropriations carried over from 2015: 

administration heading 5 (other Institutions) 

Sub-total exchange rate differences 

Total outturn 2016 

1 688 

-1 511 

8 

3 052 

138 

4 889 

 4 825 

28 

1 

35 

-173 

6 405 

4