DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2021 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2020
Date: 2021-04-15
Institutions: Directorate-General for Budget, European Commission
Subjects: amending budget, budgetary equilibrium, budgetary resources, draft budget (EU), financial year, general budget (EU)

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 15.4.2021  COM(2021) 270 final 2021/0102 (BUD)  DRAFT AMENDING BUDGET No 3 TO THE GENERAL BUDGET 2021   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2020  
 
 
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 18 and Article 44(1)(a) thereof, 

the general budget of the European Union for the financial year 2021, as adopted on 
18 December 20202, 
draft amending budget No°1/20213, adopted on 22 January 2021, 
draft amending budget No°2/20214, adopted on 24 March 2021, 

The  European  Commission  hereby  presents  to  the  European  Parliament  and  to  the  Council 
Draft Amending Budget No 3 to the 2021 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

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

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4  

OJ L 193, 30.7.2018. 
OJ L 93, 17.3.2021. 
COM(2021) 30 final. 
COM(2021) 200 final. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No 3/2021  is  intended  to  enter  in  the  2021  budget  the  surplus 
resulting  from  the  implementation  of  the  budget  year  2020.  As  provided  for  in  Article  18(3)  of  the 
Financial  Regulation  applicable  to  the  general  budget  of  the  Union5  (“Financial  Regulation”),  the 
surplus is the only subject of this DAB and it has to be submitted within 15 days of the submission of 
the provisional accounts at the end of March 2021. 

1. 

The implementation of the budget year 2020 shows a surplus of EUR 1 768 617 610, which is 
therefore entered as revenue in the 2021 budget. 

(in EUR) 

Outturn breakdown 2020 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

1 647 317 114 

121 300 497 

1 768 617 610 

2. 

3. 

4. 

5. 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2021 budget accordingly. The contributions by Member States will also be influenced 
by  the  revised  own  resources  forecast  which  will  be  available  after  the  meeting  of  the 
Advisory  Committee  on  Own  Resources  later  in  2021  and  will  be  included  in  a  subsequent 
Draft Amending Budget in accordance with Article 44(1)(b) of the Financial Regulation. 

The table below presents a breakdown of the outturn for 2020 in terms of the implementation 
of revenue: 

Outturn breakdown 2020 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

2020 Budget 
(incl. AB1-9) 

Outturn 

Variation 

164 108 041 747 

165 755 358 861 

1 647 317 114 

159 831 817 731 

160 141 480 962 

309 663 231 

Levies and other duties in the sugar sector 

0 

858 

858 

Custom duties 

18 507 300 000 

19 866 544 097 

1 359 244 097 

Own resources accruing from VAT 

17 344 303 050 

17 191 081 738 

-153 221 312 

Own resources based on GNI 

123 980 214 681 

122 944 280 683 

-1 035 933 998 

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

0 

0 

147 188 637 

147 188 637 

-7 615 050 

-7 615 050 

—  Title 3 - Surpluses, balances and adjustments 

2 101 773 955 

3 166 819 181 

1 065 045 226 

—  Title 4 - Persons working with the Institutions 

1 651 322 700 

1 615 079 910 

-36 242 790 

—  Title 5 - Administrative operation of the institutions 

15 050 000 

23 804 343 

8 754 343 

— 

Title 6 - Refunds in connection with Union 
agreements and programmes 

130 000 000 

173 311 140 

43 311 140 

—  Title 7 - Interests on late payments and fines 

361 000 000 

628 994 739 

267 994 739 

—  Title 8 - Borrowing and lending operations 

—  Title 9 - Miscellaneous 

2 076 361 

15 001 000 

0 

5 868 587 

-2 076 361 

-9 132 413 

The combined net variations in Title 1 (Own Resources) and Title 3 (Surpluses, balances and 
adjustments)  totals  EUR 1 375 million.  The  additional  amount  budgeted  for  exchange  rate 
differences  (under  title  3)  more  or  less  covers  the  shortfall  in  VAT  and  GNI  own  resources 
under  title  1.  Therefore,  the  surplus  is  predominantly  driven  by  a  higher  than  expected 
collection of customs duties. 

The  variations  in  Title  7  (Default  interest  and  fines)  amounts  to  EUR  268  million,  which 
comprises competition fines and default interest, other penalty payments and interest linked to 
fines and penalty payments. 

5 

OJ L 193, 30.7.2018, p. 1. 

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6. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2020  in  terms  of  budget 
implementation of expenditure for all institutions: 

(in EUR) 

Outturn breakdown 2020 

2020 Budget 
(incl. AB1-9) 

Outturn 

Variation 

Sub-total Expenditure 

164 108 041 747 

163 986 741 250 

-121 300 497 

Outturn appropriations authorised in the budget 

164 108 041 747 

163 886 682 092 

—  European Commission 

159 882 839 662 

159 781 861 767 

-221 359 655 

-100 977 895 

Heading 1a - Competitiveness for growth and jobs 

21 753 198 170 

21 733 892 007 

-19 306 164 

Heading 1b - Economic, social and territorial cohesion 

55 525 172 813 

55 523 775 848 

Heading 2 - Sustainable growth: Natural resources 

58 771 501 095 

58 762 251 051 

Heading 3 - Security and Citizenship 

6 292 509 342 

6 287 474 663 

Heading 4 - Global Europe 

10 386 029 342 

10 381 984 160 

-1 396 964 

-9 250 044 

-5 034 679 

-4 045 183 

Heading 5 - Administration 

6 048 265 458 

5 986 565 846 

-61 699 612 

Other special instruments 

1 106 163 442 

1 105 918 193 

-245 249 

—  Other Institutions 

4 225 202 085 

4 104 820 324 

-120 381 761 

European Parliament 

2 038 745 000 

2 021 452 993 

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 

590 633 000 

436 637 500 

152 237 000 

142 539 393 

101 508 480 

12 348 231 

19 476 998 

550 168 962 

432 086 272 

145 698 138 

130 862 193 

94 131 888 

11 719 664 

14 211 719 

-17 292 007 

-40 464 038 

-4 551 228 

-6 538 862 

-11 677 200 

-7 376 592 

-628 567 

-5 265 279 

European External Action Service 

731 076 483 

704 488 497 

-26 587 986 

Cancellation of appropriations carried over from 
previous years 
—  European Commission 

Cancellation of unused appropriations carried over from 
previous years (automatic) 
Cancellation of unused appropriations carried over from 
previous years (by decision) 

—  Other Institutions 

European Parliament 

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 

European External Action Service 

Exchange rate variations on expenditure 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

-107 353 808 

-107 353 808 

-55 438 590 

-55 438 590 

-49 454 817 

-49 454 817 

-5 983 773 

-5 983 773 

-51 915 219 

-27 285 399 

-7 167 827 

-3 736 777 

-505 461 

-932 521 

-909 075 

-84 603 

-212 892 

-51 915 219 

-27 285 399 

-7 167 827 

-3 736 777 

-505 461 

-932 521 

-909 075 

-84 603 

-212 892 

-11 080 664 

-11 080 664 

207 412 967 

207 412 967 

7. 

8. 

The Commission implemented 99,9 % of the authorised payment appropriations. The amount 
not  implemented  was  EUR 101 million,  of  which  EUR 62 million  under  Heading  5  - 
Administration that is attributable to the exceptional circumstances prevailing in relation to the 
COVID-19  pandemic,  which  had  a  direct  impact  on  the  number  of  missions,  meetings, 
traineeships and recruitments. 

The under-implementation of the other institutions of EUR 120 million is slighly higher than 
in 2019 (EUR 82 million). 

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