Definitive adoption (EU, Euratom) 2021/1347 of amending budget No 2 of the European Union for the financial year 2021
Date: 2021-07-06
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary equilibrium, budgetary resources, financial year, general budget (EU)




L_2021322EN.01000101.xml










13.9.2021   


EN


Official Journal of the European Union


L 322/1








            DEFINITIVE ADOPTION (EU, Euratom) 2021/1347
of amending budget No 2 of the European Union for the financial year 2021


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,


having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,


having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union (1),


having regard to 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, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU, and repealing Regulation (EU, Euratom) No 966/2012 (2),


having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),


having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),


having regard to the general budget of the European Union for the financial year 2021, as definitively adopted on 18 December 2020 (5),


having regard to Draft amending budget No 3 of the European Union for the financial year 2021, which the Commission adopted on 15 April 2021,


having regard to the position on Draft amending budget No 3/2021, which the Council adopted on 21 June 2021 and forwarded to Parliament on the same day,


having regard to Parliament’s approval of 6 July 2021 of the Council position,

having regard to Rules 94 and 96 of Parliament’s Rules of Procedure,
DECLARES:



Sole Article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 2 of the European Union for the financial year 2021 has been definitively adopted.




Done at Strasbourg, 6 July 2021.


The President

D. M. SASSOLI
            





(1)  
            OJ L 424, 15.12.2020, p. 1.

(2)  
            OJ L 193, 30.7.2018, p. 1.

(3)  
            OJ L 433 I, 22.12.2020, p. 11.

(4)  
            OJ L 433 I, 22.12.2020, p. 28.

(5)  
            OJ L 93, 17.3.2021, p. 1.




A.   FINANCING OF THE UNION’S ANNUAL BUDGET


Calculation of the financing of the budget

Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget








Revenue description


Budget 2021 (1)



Budget 2020 (2)



Change (%)






Miscellaneous revenue (Titles 3 to 6)


9 193 040 514 


2 174 450 061 


+ 322,78 




Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0)


1 768 617 610 


3 218 373 955 


-45,05 




Balances and Adjustments (Chapters 2 1 to 2 6)


p.m.


-1 116 600 000 


—




Total revenue for Titles 2 to 6


10 961 658 124 


4 276 224 016 


+ 156,34 






Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)


17 605 700 000 


18 507 300 000 


-4,87 




VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)


17 967 491 250 


17 344 303 050 


+3,59 




Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)


119 778 200 480 


123 980 214 681 


– 3,39




Appropriations to be covered by the own resources referred to in Article 2 of Decision 2014/335/EU, Euratom (3)




155 351 391 730 




159 831 817 731 



-2,80 




Total revenue (4)




166 313 049 854 




164 108 041 747 



+1,34 







 (1)
 (2)
 (3)
 (4)









TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom











Member State


1 % of non-capped VAT base


1 % of gross national income


Capping rate (in %)


1 % of gross national income multiplied by capping rate


1 % of capped VAT base (5)



Member States whose VAT base is capped






 


(1)


(2)


(3)


(4)


(5)


(6)




Belgium


2 028 734 000 


4 864 031 000 


50 


2 432 015 500 


2 028 734 000 


 




Bulgaria


291 150 000 


617 870 000 


50 


308 935 000 


291 150 000 


 




Czechia


911 337 000 


2 022 941 000 


50 


1 011 470 500 


911 337 000 


 




Denmark


1 208 577 000 


3 211 846 000 


50 


1 605 923 000 


1 208 577 000 


 




Germany


14 780 532 000 


36 264 852 000 


50 


18 132 426 000 


14 780 532 000 


 




Estonia


134 821 000 


280 944 000 


50 


140 472 000 


134 821 000 


 




Ireland


951 441 000 


2 666 688 000 


50 


1 333 344 000 


951 441 000 


 




Greece


754 773 000 


1 819 032 000 


50 


909 516 000 


754 773 000 


 




Spain


5 698 488 000 


12 257 502 000 


50 


6 128 751 000 


5 698 488 000 


 




France


11 282 949 000 


25 060 938 000 


50 


12 530 469 000 


11 282 949 000 


 




Croatia


345 339 000 


519 832 000 


50 


259 916 000 


259 916 000 


Croatia




Italy


7 006 691 000 


17 641 425 000 


50 


8 820 712 500 


7 006 691 000 


 




Cyprus


163 410 000 


210 748 000 


50 


105 374 000 


105 374 000 


Cyprus




Latvia


131 092 000 


311 137 000 


50 


155 568 500 


131 092 000 


 




Lithuania


198 676 000 


485 620 000 


50 


242 810 000 


198 676 000 


 




Luxembourg


322 535 000 


459 919 000 


50 


229 959 500 


229 959 500 


Luxembourg




Hungary


569 796 000 


1 353 414 000 


50 


676 707 000 


569 796 000 


 




Malta


94 519 000 


124 136 000 


50 


62 068 000 


62 068 000 


Malta




Netherlands


3 338 002 000 


8 010 440 000 


50 


4 005 220 000 


3 338 002 000 


 




Austria


1 833 938 000 


4 029 570 000 


50 


2 014 785 000 


1 833 938 000 


 




Poland


2 508 642 000 


4 961 645 000 


50 


2 480 822 500 


2 480 822 500 


Poland




Portugal


1 084 059 000 


2 094 027 000 


50 


1 047 013 500 


1 047 013 500 


Portugal




Romania


869 094 000 


2 218 111 000 


50 


1 109 055 500 


869 094 000 


 




Slovenia


233 705 000 


483 776 000 


50 


241 888 000 


233 705 000 


 




Slovakia


367 499 000 


952 528 000 


50 


476 264 000 


367 499 000 


 




Finland


1 064 162 000 


2 408 894 000 


50 


1 204 447 000 


1 064 162 000 


 




Sweden


2 051 027 000 


4 745 718 000 


50 


2 372 859 000 


2 051 027 000 


 




Total


60 224 988 000 


140 077 584 000 


 


70 038 792 000 


59 891 637 500 


 







 (5)









TABLE 2

Breakdown of own resources accruing from VAT pursuant to point (b) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 3)








Member State


1 % of capped VAT base


Uniform rate of VAT own resource (in %)


VAT-based own resource at uniform rate






 


(1)


(2)


(3) = (1) × (2)




Belgium


2 028 734 000 


0,30 


608 620 200 




Bulgaria


291 150 000 


0,30 


87 345 000 




Czechia


911 337 000 


0,30 


273 401 100 




Denmark


1 208 577 000 


0,30 


362 573 100 




Germany


14 780 532 000 


0,30 


4 434 159 600 




Estonia


134 821 000 


0,30 


40 446 300 




Ireland


951 441 000 


0,30 


285 432 300 




Greece


754 773 000 


0,30 


226 431 900 




Spain


5 698 488 000 


0,30 


1 709 546 400 




France


11 282 949 000 


0,30 


3 384 884 700 




Croatia


259 916 000 


0,30 


77 974 800 




Italy


7 006 691 000 


0,30 


2 102 007 300 




Cyprus


105 374 000 


0,30 


31 612 200 




Latvia


131 092 000 


0,30 


39 327 600 




Lithuania


198 676 000 


0,30 


59 602 800 




Luxembourg


229 959 500 


0,30 


68 987 850 




Hungary


569 796 000 


0,30 


170 938 800 




Malta


62 068 000 


0,30 


18 620 400 




Netherlands


3 338 002 000 


0,30 


1 001 400 600 




Austria


1 833 938 000 


0,30 


550 181 400 




Poland


2 480 822 500 


0,30 


744 246 750 




Portugal


1 047 013 500 


0,30 


314 104 050 




Romania


869 094 000 


0,30 


260 728 200 




Slovenia


233 705 000 


0,30 


70 111 500 




Slovakia


367 499 000 


0,30 


110 249 700 




Finland


1 064 162 000 


0,30 


319 248 600 




Sweden


2 051 027 000 


0,30 


615 308 100 




Total


59 891 637 500 


 


17 967 491 250 








TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom (Chapter 1 4)








Member State


1 % of gross national income


Uniform rate of ‘additional base’, own resource


‘Additional base’ own resource at uniform rate






 


(1)


(2)


(3) = (1) × (2)




Belgium


4 864 031 000 


 


4 159 158 544 




Bulgaria


617 870 000 


 


528 331 191 




Czechia


2 022 941 000 


 


1 729 785 921 




Denmark


3 211 846 000 


 


2 746 400 410 




Germany


36 264 852 000 


 


31 009 520 501 




Estonia


280 944 000 


 


240 230 919 




Ireland


2 666 688 000 


 


2 280 244 139 




Greece


1 819 032 000 


 


1 555 426 453 




Spain


12 257 502 000 


 


10 481 202 559 




France


25 060 938 000 


 


21 429 224 936 




Croatia


519 832 000 


 


444 500 396 




Italy


17 641 425 000 


 


15 084 912 804 




Cyprus


210 748 000 


 


180 207 393 




Latvia


311 137 000 



 (6)0,8550847 


266 048 492 




Lithuania


485 620 000 


 


415 246 238 




Luxembourg


459 919 000 


 


393 269 705 




Hungary


1 353 414 000 


 


1 157 283 620 




Malta


124 136 000 


 


106 146 796 




Netherlands


8 010 440 000 


 


6 849 604 775 




Austria


4 029 570 000 


 


3 445 623 700 




Poland


4 961 645 000 


 


4 242 626 783 




Portugal


2 094 027 000 


 


1 790 570 473 




Romania


2 218 111 000 


 


1 896 672 804 




Slovenia


483 776 000 


 


413 669 461 




Slovakia


952 528 000 


 


814 492 130 




Finland


2 408 894 000 


 


2 059 808 431 




Sweden


4 745 718 000 


 


4 057 990 906 




Total


140 077 584 000 


 


119 778 200 480 







 (6)









TABLE 4

Summary of financing (7) of the general budget by type of own resource and by Member State














Member State


Traditional own resources (TOR)


VAT and GNI-based own resources


Total own resources (8)





Net sugar sector levies (80 %)


Net customs duties (80 %)


Total net traditional own resources (80 %)


Collection costs (20 % of gross TOR) (p.m.)


VAT-based own resource


GNI-based own resource


Total‘national contributions’


Share in total‘national contributions’ (%)






 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7) = (5) + (6)


(8)


(9) = (3) + (7)




Belgium


p.m.


2 077 800 000 


2 077 800 000 


519 450 000 


608 620 200 


4 159 158 544 


4 767 778 744 


3,46 


6 845 578 744 




Bulgaria


p.m.


82 400 000 


82 400 000 


20 600 000 


87 345 000 


528 331 191 


615 676 191 


0,45 


698 076 191 




Czechia


p.m.


265 200 000 


265 200 000 


66 300 000 


273 401 100 


1 729 785 921 


2 003 187 021 


1,45 


2 268 387 021 




Denmark


p.m.


338 600 000 


338 600 000 


84 650 000 


362 573 100 


2 746 400 410 


3 108 973 510 


2,26 


3 447 573 510 




Germany


p.m.


3 940 700 000 


3 940 700 000 


985 175 000 


4 434 159 600 


31 009 520 501 


35 443 680 101 


25,73 


39 384 380 101 




Estonia


p.m.


39 700 000 


39 700 000 


9 925 000 


40 446 300 


240 230 919 


280 677 219 


0,20 


320 377 219 




Ireland


p.m.


252 900 000 


252 900 000 


63 225 000 


285 432 300 


2 280 244 139 


2 565 676 439 


1,86 


2 818 576 439 




Greece


p.m.


243 000 000 


243 000 000 


60 750 000 


226 431 900 


1 555 426 453 


1 781 858 353 


1,29 


2 024 858 353 




Spain


p.m.


1 306 000 000 


1 306 000 000 


326 500 000 


1 709 546 400 


10 481 202 559 


12 190 748 959 


8,85 


13 496 748 959 




France


p.m.


1 698 600 000 


1 698 600 000 


424 650 000 


3 384 884 700 


21 429 224 936 


24 814 109 636 


18,01 


26 512 709 636 




Croatia


p.m.


38 400 000 


38 400 000 


9 600 000 


77 974 800 


444 500 396 


522 475 196 


0,38 


560 875 196 




Italy


p.m.


1 708 400 000 


1 708 400 000 


427 100 000 


2 102 007 300 


15 084 912 804 


17 186 920 104 


12,48 


18 895 320 104 




Cyprus


p.m.


25 800 000 


25 800 000 


6 450 000 


31 612 200 


180 207 393 


211 819 593 


0,15 


237 619 593 




Latvia


p.m.


40 000 000 


40 000 000 


10 000 000 


39 327 600 


266 048 492 


305 376 092 


0,22 


345 376 092 




Lithuania


p.m.


100 500 000 


100 500 000 


25 125 000 


59 602 800 


415 246 238 


474 849 038 


0,34 


575 349 038 




Luxembourg


p.m.


19 300 000 


19 300 000 


4 825 000 


68 987 850 


393 269 705 


462 257 555 


0,34 


481 557 555 




Hungary


p.m.


183 100 000 


183 100 000 


45 775 000 


170 938 800 


1 157 283 620 


1 328 222 420 


0,96 


1 511 322 420 




Malta


p.m.


16 100 000 


16 100 000 


4 025 000 


18 620 400 


106 146 796 


124 767 196 


0,09 


140 867 196 




Netherlands


p.m.


2 614 300 000 


2 614 300 000 


653 575 000 


1 001 400 600 


6 849 604 775 


7 851 005 375 


5,70 


10 465 305 375 




Austria


p.m.


201 100 000 


201 100 000 


50 275 000 


550 181 400 


3 445 623 700 


3 995 805 100 


2,90 


4 196 905 100 




Poland


p.m.


780 600 000 


780 600 000 


195 150 000 


744 246 750 


4 242 626 783 


4 986 873 533 


3,62 


5 767 473 533 




Portugal


p.m.


197 800 000 


197 800 000 


49 450 000 


314 104 050 


1 790 570 473 


2 104 674 523 


1,53 


2 302 474 523 




Romania


p.m.


174 500 000 


174 500 000 


43 625 000 


260 728 200 


1 896 672 804 


2 157 401 004 


1,57 


2 331 901 004 




Slovenia


p.m.


83 800 000 


83 800 000 


20 950 000 


70 111 500 


413 669 461 


483 780 961 


0,35 


567 580 961 




Slovakia


p.m.


82 700 000 


82 700 000 


20 675 000 


110 249 700 


814 492 130 


924 741 830 


0,67 


1 007 441 830 




Finland


p.m.


147 600 000 


147 600 000 


36 900 000 


319 248 600 


2 059 808 431 


2 379 057 031 


1,73 


2 526 657 031 




Sweden


p.m.


448 800 000 


448 800 000 


112 200 000 


615 308 100 


4 057 990 906 


4 673 299 006 


3,39 


5 122 099 006 




United Kingdom


p.m.


498 000 000 


498 000 000 


124 500 000 


—


—


—


—


498 000 000 




Total


p.m.


17 605 700 000 


17 605 700 000 


4 401 425 000 


17 967 491 250 


119 778 200 480 


137 745 691 730 


100,00 


155 351 391 730 







 (7)
 (8)





B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


Budget 2021


Amending budget No 2/2021


New amount






1


OWN RESOURCES


157 120 009 340 


–1 768 617 610 


155 351 391 730 




2


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 768 617 610 


1 768 617 610 




3


ADMINISTRATIVE REVENUE


1 725 783 332 


 


1 725 783 332 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


119 376 456 


 


119 376 456 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


7 347 880 726 


 


7 347 880 726 




 



GRAND TOTAL




166 313 049 854 




0 




166 313 049 854 






TITLE 1


OWN RESOURCES










Title
Chapter


Heading


Budget 2021


Amending budget No 2/2021


New amount






1 1


LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM)


p.m.


 


p.m.




1 2


CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM


17 605 700 000 


 


17 605 700 000 




1 3


OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM


17 967 491 250 


 


17 967 491 250 




1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM


121 546 818 090 


–1 768 617 610 


119 778 200 480 




1 5


CORRECTION OF BUDGETARY IMBALANCES


—


 


—




1 6


GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES


—


 


—




 



Title 1 — Total




157 120 009 340 




–1 768 617 610 




155 351 391 730 












CHAPTER 1 1 —



LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM)











CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 3 —



OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO POINT (B) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM











CHAPTER 1 5 —



CORRECTION OF BUDGETARY IMBALANCES











CHAPTER 1 6 —



GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES









CHAPTER 1 4 —   OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 2/2021


New amount






1 4


OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM


 


 


 






1 4 0






Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom




121 546 818 090 


–1 768 617 610 


119 778 200 480 




 



CHAPTER 1 4 — TOTAL




121 546 818 090 




–1 768 617 610 




119 778 200 480 












CHAPTER 1 4 —



OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO POINT (C) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM











                                    1 4 0Own resources based on gross national income pursuant to point (c) of Article 2(1) of Decision 2014/335/EU, Euratom









Budget 2021


Amending budget No 2/2021


New amount




121 546 818 090 


–1 768 617 610 


119 778 200 480 





Remarks

The GNI-based resource is an‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based resource, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States’ GNI for financial year 2021 is 0,8551 %.

Legal basis

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular point (c) of Article 2(1) thereof.








Member State


Budget 2021


Amending budget No. 2/2021


New amount






Belgium


4 220 571 731 


-61 413 187 


4 159 158 544 




Bulgaria


536 132 409 


-7 801 218 


528 331 191 




Czechia


1 755 327 546 


-25 541 625 


1 729 785 921 




Denmark


2 786 953 132 


-40 552 722 


2 746 400 410 




Germany


31 467 400 017 


- 457 879 516 


31 009 520 501 




Estonia


243 778 114 


-3 547 195 


240 230 919 




Ireland


2 313 913 704 


-33 669 565 


2 280 244 139 




Greece


1 578 393 525 


-22 967 072 


1 555 426 453 




Spain


10 635 965 608 


- 154 763 049 


10 481 202 559 




France


21 745 643 987 


- 316 419 051 


21 429 224 936 




Croatia


451 063 787 


-6 563 391 


444 500 396 




Italy


15 307 653 188 


- 222 740 384 


15 084 912 804 




Cyprus


182 868 294 


-2 660 901 


180 207 393 




Latvia


269 976 903 


-3 928 411 


266 048 492 




Lithuania


421 377 669 


-6 131 431 


415 246 238 




Luxembourg


399 076 636 


-5 806 931 


393 269 705 




Hungary


1 174 371 806 


-17 088 186 


1 157 283 620 




Malta


107 714 135 


-1 567 339 


106 146 796 




Netherlands


6 950 744 478 


- 101 139 703 


6 849 604 775 




Austria


3 496 500 995 


-50 877 295 


3 445 623 700 




Poland


4 305 272 443 


-62 645 660 


4 242 626 783 




Portugal


1 817 009 628 


-26 439 155 


1 790 570 473 




Romania


1 924 678 643 


-28 005 839 


1 896 672 804 




Slovenia


419 777 610 


-6 108 149 


413 669 461 




Slovakia


826 518 735 


-12 026 605 


814 492 130 




Finland


2 090 223 092 


-30 414 661 


2 059 808 431 




Sweden


4 117 910 275 


-59 919 369 


4 057 990 906 




Article 1 4 0 — Total


121 546 818 090 


-1 768 617 610 


119 778 200 480 





TITLE 2


SURPLUSES, BALANCES AND ADJUSTMENTS










Title
Chapter


Heading


Budget 2021


Amending budget No 2/2021


New amount






2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR


p.m.


1 768 617 610 


1 768 617 610 




2 1


VAT AND GNI BALANCES ADJUSTMENT


p.m.


 


p.m.




2 2


ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES


p.m.


 


p.m.




2 3


ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS


p.m.


 


p.m.




2 4


ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES


p.m.


 


p.m.




2 6


ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION


p.m.


 


p.m.




 



Title 2 — Total




p.m.




1 768 617 610 




1 768 617 610 












CHAPTER 2 0 —



SURPLUS FROM PREVIOUS FINANCIAL YEAR











CHAPTER 2 1 —



VAT AND GNI BALANCES ADJUSTMENT











CHAPTER 2 2 —



ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES











CHAPTER 2 3 —



ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS











CHAPTER 2 4 —



ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES











CHAPTER 2 6 —



ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION









CHAPTER 2 0 —   SURPLUS FROM PREVIOUS FINANCIAL YEAR










Title
Chapter
Article
Item


Heading


Budget 2021


Amending budget No 2/2021


New amount






2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR


 


 


 






2 0 0






Surplus from previous financial year




p.m.


1 768 617 610 


1 768 617 610 




 



CHAPTER 2 0 — TOTAL




p.m.




1 768 617 610 




1 768 617 610 












CHAPTER 2 0 —



SURPLUS FROM PREVIOUS FINANCIAL YEAR











                                    2 0 0Surplus from previous financial year









Budget 2021


Amending budget No 2/2021


New amount




p.m.


1 768 617 610 


1 768 617 610 





Remarks

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) No 608/2014.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III‘Commission’.

Legal basis

Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 105), and in particular Article 7 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, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1) and in particular Article 18 thereof.


(1)  The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus AB No 1/2021 and AB No 2/2021.

(2)  The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus AB No 1/2020 to AB No 9/2020.

(3)  The own resources for the 2021 budget are determined on the basis of the budget forecasts adopted at the 178th meeting of the Advisory Committee on Own Resources on 25 May 2020.

(4)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads:‘The revenue and expenditure shown in the budget shall be in balance’.

(5)  The base to be used does not exceed 50 % of GNI.

(6)  Calculation of rate: (119 778 200 480) / (140 077 584 000) = 0,855084711341109.

(7)  p.m. (own resources + other revenue = total revenue = total expenditure); (155 351 391 730 + 10 961 658 124 = 166 313 049 854 = 166 313 049 854).

(8)  Total own resources as percentage of GNI: (155 351 391 730) / (14 007 758 400 000) = 1,11 %; own resources ceiling as percentage of GNI: 1,20 %.