DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2020 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2019
Date: 2020-04-15
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)

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  EN 

   EUROPEAN COMMISSION  Brussels, 15.4.2020  COM(2020) 180 final  DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2020   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2019  
 
 
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, 

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council 
of 18 July 2018 on the financial rules applicable to the general budget of the Union 
(…)1, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2020, as adopted on 
27 November 20192, 
draft amending budget No°1/20203, adopted on 27 March 2020, 
draft amending budget No°2/20204, adopted on 2 April 2020, 

The  European  Commission  hereby  presents  to  the  European  Parliament  and  to  the  Council 
Draft Amending Budget No 3 to the 2020 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The  changes  to  the  general  statement  of  revenue  are  available  on  EUR-Lex  (https://eur-
lex.europa.eu/budget/www/index-en.htm). 

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OJ L 193, 30.7.2018. 
OJ L 57, 27.2.2020. 
COM(2020) 145, 27.3.2020. 
COM(2020) 170, 2.4.2020. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No 3/2019  is  intended  to  enter  in  the  2020  budget  the  surplus 
resulting from the implementation of the budget  year 2019. As provided for in Article 18 § 3 of the 
Financial Regulation applicable to the general budget of the Union5, the surplus is the only subject of 
this DAB, which has to be submitted within 15 days of the submission of the provisional accounts at 
the end of March 2020. 

1. 

The implementation of the budget year 2019 shows a surplus of EUR 3 218 373 955, which is 
therefore entered as revenue in the 2020 budget. 

(in EUR) 

Outturn breakdown 2019 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

2 414 771 516 

803 602 438 

3 218 373 955 

Budgeting the surplus will reduce accordingly the total contribution of the 27 Member States 
and the UK6 to the financing of the 2020 budget. 

The table below presents a breakdown of the outturn for 2019 in terms of the implementation 
of revenue: 

Outturn breakdown 2019 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(includ. AB1-3) 

Outturn 

Variation 

148 492 491 538 

150 907 263 054 

2 414 771 516 

144 795 111 073 

144 765 627 471 

-29 483 602 

Levies and other duties in the sugar sector 

0 

-824 270 

-824 270 

Custom duties 

21 471 164 786 

21 365 365 626 

-105 799 160 

Own resources accruing from VAT 

17 738 667 150 

17 774 862 637 

Own resources based on GNI 

105 585 279 137 

105 700 206 516 

36 195 487 

114 927 379 

-80 874 689 

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

0 

0 

-80 874 689 

6 891 651 

6 891 651 

—  Title 3 - Surpluses, balances and adjustments 

1 802 988 329 

1 804 821 556 

—  Title 4 - Persons working with the Institutions 

1 606 517 342 

1 575 505 411 

—  Title 5 - Administrative operation of the institutions 

25 050 050 

22 616 366 

1 833 227 

-31 011 931 

-2 433 684 

— 

Title 6 - Refunds in connection with Union 
agreements and programmes 

130 000 000 

102 279 350 

-27 720 650 

—  Title 7 - Interests on late payments and fines 

115 000 000 

2 625 458 174 

2 510 458 174 

—  Title 8 - Borrowing and lending operations 

—  Title 9 - Miscellaneous 

2 823 744 

15 001 000 

3 111 199 

7 843 527 

287 455 

-7 157 473 

The  differences  in  Title  1  (Own  Resources)  represent  0,02 %  of  the  forecast.  They  mainly 
consist  of  -EUR 107 million  lower  revenue  from  traditional  own  resources  (99,5 %  of  the 
forecast has been collected) and EUR 77 million higher revenue from  exchange rate (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 1,8 million. 

OJ L 193, 30.7.2018, p. 1. 
The  Draft  Amending  Budget  will  also  result  in  a  decrease  of  the  contribution  of  the  United  Kingdom  in  accordance  with 
Articles 126 and 135(1) of the  withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European 
Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7). 

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5. 

6. 

The largest difference (EUR 2 510 million) is found in Title 7 (Default interest and fines). The 
outturn  is  composed  of  competition  fines  and  default  interest,  other  penalty  payments  and 
interest linked to fines and penalty payments. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2019  in  terms  of  budget 
implementation of expenditure for all institutions: 

Outturn breakdown 2019 

Budget 
(includ. AB1-3) 

Outturn 

Variation 

Sub-total Expenditure 

148 492 491 538 

147 688 889 100 

Outturn appropriations authorised in the budget 

148 492 491 538 

147 817 807 228 

—  European Commission 

144 377 037 181 

143 784 765 183 

-803 602 438 

-674 684 310 

-592 271 998 

Heading 1a - Competitiveness for growth and jobs 

20 261 398 070 

20 231 004 880 

-30 393 190 

Heading 1b - Economic, social and territorial cohesion 

47 561 482 793 

47 559 522 299 

Heading 2 - Sustainable growth: Natural resources 

57 836 518 964 

57 827 120 612 

-1 960 494 

-9 398 352 

Heading 3 - Security and Citizenship 

3 290 532 388 

3 161 760 749 

-128 771 639 

(in EUR) 

Heading 4 - Global Europe 

8 952 616 966 

8 946 611 596 

Heading 5 - Administration 

5 827 041 386 

5 763 345 126 

Other special instruments 

647 446 615 

295 399 920 

—  Other Institutions 

4 115 454 357 

4 033 042 045 

European Parliament 

1 996 978 262 

1 973 232 524 

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 

581 895 459 

429 468 936 

146 890 518 

138 502 768 

98 751 065 

11 496 261 

16 638 572 

536 999 597 

423 900 255 

144 314 828 

135 923 436 

98 362 401 

10 614 755 

15 301 687 

European External Action Service 

694 832 516 

694 392 562 

-6 005 370 

-63 696 260 

-352 046 694 

-82 412 312 

-23 745 738 

-44 895 862 

-5 568 681 

-2 575 690 

-2 579 332 

-388 664 

-881 506 

-1 336 885 

-439 954 

Cancellation of appropriations carried over from 
previous years 
—  European Commission 

—  Other Institutions 

Exchange rate variations on expenditure 

0 

0 

0 

0 

-125 294 786 

-125 294 786 

-86 283 393 

-39 011 393 

-3 623 342 

-86 283 393 

-39 011 393 

-3 623 342 

The Commission implemented 99,6 % of the authorised payment appropriations. The amount 
not implemented was EUR 592,3 million, of which EUR 351,5 million of the Emergency Aid 
Reserve and EUR 94,5 million in reserve under heading 3 Security and Citizenship. 

The under-implementation of the other institutions of EUR 82 million is slightly higher than in 
(EUR 83 million  and 
2018 
EUR 103 million, respectively). 

(EUR 76 million)  but 

in  2017  and  2016 

lower 

than 

7. 

8. 

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