DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2018 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2017
Date: 2018-04-13
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, 13.4.2018 COM(2018) 227 final  DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2018 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2017   
 
 
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 Articles 18(3) and 41 thereof, 

the general budget of the European Union for the financial year 2018, as adopted on 
30 November 20172, 
the draft amending budget No°1/20183, adopted on 22 February 2018, 

The European Commission hereby presents to the European Parliament and to the Council the 
Draft Amending Budget No 2 to the 2018 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 57, 28.2.2018, p. 1. 
COM(2018) 155 

2 

 
 
 
 
 
                                                 
EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No  2/2018  is  intended  to  enter  in  the  2018  budget  the  surplus 
resulting from the implementation of the budget year 2017. As provided for in Article 18 §  3 of the 
Financial Regulation applicable to the general budget of the Union4, the surplus 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 2018. 

1. 

The implementation of the budget year 2017 shows a surplus of EUR 555 542 325, which is 
therefore entered as revenue in the 2018 budget. 

(in EUR) 

Outturn breakdown 2017 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

338 578 242 

216 964 083 

555 542 325 

2. 

The  budgeting  of  the  surplus  will  diminish  accordingly  the  global  contribution  of  the 
Member States to the financing of the 2018 budget. The 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 meeting in May 2018 and included in a subsequent Draft Amending Budget. 

3. 

The table below presents a breakdown of the outturn for 2017 in terms of the implementation 
of revenue: 

Outturn breakdown 2017 

Budget 
(includ. AB1-6) 

Outturn 

Variation 

(in EUR) 

Sub-total Revenue 

—  Title 1 - Own resources 

126 770 711 153 

127 109 289 395 

115 483 788 464 

115 415 936 798 

Levies and other duties in the sugar sector 

133 300 000 

133 705 778 

Custom duties 

20 374 000 000 

20 325 353 382 

Own resources accruing from VAT 

16 620 148 350 

16 584 027 142 

Own resources based on GNI 

78 356 340 114 

78 279 403 346 

338 578 242 

-67 851 666 

405 778 

-48 646 618 

-36 121 208 

-76 936 768 

93 838 118 

Correction of budgetary imbalances granted to UK 
Gross reduction in the annual GNI-based contribution granted to some 
Member States 

0 

0 

93 838 118 

-390 968 

-390 968 

—  Title 3 - Surpluses, balances and adjustments 

—  Title 4 - Persons working with the Institutions 

6 404 529 791 

6 416 271 649 

1 490 262 072 

1 485 257 588 

11 741 858 

-5 004 484 

—  Title 5 - Administrative operation of the institutions 

70 200 866 

26 114 195 

-44 086 671 

— 

Title 6 - Refunds in connection with Union agreements and 
programmes 

—  Title 7 - Default interest and fines 

—  Title 8 - Borrowing and lending operations 

—  Title 9 - Miscellaneous 

60 000 000 

157 090 216 

97 090 216 

3 230 000 000 

3 572 609 579 

6 928 960 

25 001 000 

28 396 476 

7 612 894 

342 609 579 

21 467 516 

-17 388 106 

4. 

The differences in Title 1 (Own Resources) represent 0,06 % of the forecast. They consist of 
EUR 48 million  lower  revenue  from  traditional  own  resources  (99,8 %  of  the  forecast  has 
been  collected)  and  EUR 20 million  from  exchange  rate  fluctuations  (as  own  resources  are 
paid  in  national  currency  but  budgeted  and  accounted  for  in  euro).  In  Title  3  (Surpluses, 
balances  and  adjustments),  linked  to  the  adjustments  of  own  resources,  the  difference  is 
limited to EUR 11 million. 

4 

OJ L 298, 26.10.2012, p. 1. 

3 

 
 
 
  
  
  
  
  
  
                                                 
5. 

6. 

The largest difference (EUR 343 million) is found in Title 7 (Default interest and fines). The 
outturn is composed of EUR 3 273 million of competition fines and EUR 300 million linked 
to default interest, other penalty payments and interest linked to fines and penalty payments. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2017  in  terms  of  budget 
implementation of expenditure for all Institutions: 

Outturn breakdown 2017 

Sub-total Expenditure 

Outturn appropriations authorised in the budget 

—  European Commission 

(in EUR) 

Budget 
(includ. AB1-6) 

Outturn 

Variation 

126 770 711 153 

126 553 747 069 

-216 964 083 

126 770 711 153 

126 486 573 860 

122 849 648 693 

122 648 159 028 

-284 137 292 

-201 489 665 

Heading 1a - Competitiveness for growth and jobs 

20 064 937 314 

20 053 126 487 

Heading 1b - Economic, social and territorial cohesion 

29 775 078 105 

29 766 215 736 

Heading 2 - Sustainable growth: Natural resources 

54 467 015 484 

54 450 165 619 

Heading 3 - Security and Citizenship 

2 793 205 540 

2 782 591 803 

Heading 4 - Global Europe 

8 937 589 174 

8 925 596 636 

Heading 5 - Administration 

5 471 071 063 

5 428 991 135 

Other special instruments 

1 340 752 013 

1 241 471 611 

-11 810 827 

-8 862 370 

-16 849 864 

-10 613 736 

-11 992 537 

-42 079 928 

-99 280 402 

—  Other Institutions 

3 921 062 460 

3 838 414 833 

-82 647 627 

European Parliament 

1 909 590 000 

1 889 574 057 

Council & European Council 

Court of Justice of the European Union 

European Court of Auditors 

European Economic & Social Committee 

Committee of the Regions 

European Ombudsman 

European Data Protection Supervisor 

561 576 000 

399 344 000 

141 240 000 

133 807 338 

93 294 946 

10 905 441 

11 324 735 

517 762 473 

394 095 585 

138 039 689 

129 096 473 

91 463 960 

10 241 301 

10 075 534 

European External Action Service 

659 980 000 

658 065 760 

-20 015 943 

-43 813 527 

-5 248 415 

-3 200 311 

-4 710 865 

-1 830 986 

-664 140 

-1 249 201 

-1 914 240 

-99 258 260 

-53 513 927 

-45 744 333 

Cancellation of appropriations carried over from previous years 

—  European Commission 

—  Other Institutions 

Exchange rate variations on expenditure 

0 

0 

0 

0 

-99 258 260 

-53 513 927 

-45 744 333 

166 431 469 

166 431 469 

7. 

8. 

The  implementation  by  the  Commission  reached  99,9 %  of  the  authorised  payment 
appropriations.  The  amount  not 
implemented  was  EUR 201 million,  of  which 
EUR 99 million of the Emergency Aid Reserve. 

The  under-implementation  of  the  other  institutions  of  EUR 83 million  was  lower  than  in 
previous two years (EUR 103 million in 2016 and EUR 94 million in 2015). 

4