DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2022 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2021
Date: 2022-04-12
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, 12.4.2022  COM(2022) 250 final 2022/0119 (BUD)    DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2022   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2021  
 
 
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, 

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of 
own resources of the European Union1, entered into force on 1 June 2021, 

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 
(…)2, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2022, as adopted on 
24 November 20213, 
amending budget No°1/20224, adopted on 5 April 2022, 

The European Commission hereby presents to the European Parliament and to the Council 
Draft Amending Budget No 2 to the 2022 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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Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of 
the European Union and repealing Decision 2014/335/EU, Euratom, OJ L 424, 15.12.2020. 
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. 
OJ L 45, 24.2.2022. 
OJ L xx, 05.4.2022. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No 2/2022  is  intended  to  enter  in  the  2022  budget  the  surplus 
resulting  from  the  implementation  of  the  budget  year  2021.  As  provided  for  in  Article  18(3)  of  the 
Financial Regulation applicable to the general budget of the Union5 (the “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 2022. 

1. 

The  implementation  of  the  budget  year  2021  shows  a  surplus  of  EUR 3.2  billion,  which  is 
therefore entered as revenue in the 2022 budget. 

(in EUR) 

Outturn breakdown 2021 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

2 574 755 747 

652 303 060 

3 227 058 807 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2022 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  May  2022  and  will  be  included  in  a 
subsequent DAB in accordance with Article 44(1)(b) of the Financial Regulation. 

The table below presents a breakdown of the outturn for 2021 in terms of the implementation 
of revenue: 

Outturn breakdown 2021 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 2021 
(incl. AB1-6) 
168 010 982 854 

Outturn 

Variation 

170 585 738 601 

2 574 755 747 

156 993 359 980 

158 632 143 890 

1 638 783 910 

Levies and other duties in the sugar sector 

0 

883 297 

883 297 

Custom duties 

17 348 140 020 

19 036 802 611 

1 688 662 591 

Own resources accruing from VAT 

17 940 791 850 

17 933 927 671 

Own resources based on GNI 

115 857 763 230 

115 819 165 638 

-6 864 179 

-38 597 592 

0 

0 

10 862 017 

10 862 017 

0 

0 

Correction of budgetary imbalances granted to UK 
Gross reduction in the annual GNI-based contribution 
granted to some MS 
Own resources based on plastic packaging waste not 
recycled 

—  Title 2 - Surpluses, balances and adjustments 

—  Title 3 - Administrative revenue 

— 

—  Title 4 - Financial revenue, default interest and fines 
Title 5 - Budgetary guarantees, borrowing and 
lending operations 
Title 6 - Revenue, contributions and refunds related 
to Union policies 

— 

5 846 664 880 

5 830 502 655 

-16 162 225 

1 768 617 610 

1 772 041 495 

3 423 885 

1 725 783 332 

1 582 329 661 

-143 453 671 

515 233 376 

1 626 004 706 

1 110 771 330 

0 

0 

0 

7 007 988 556 

6 973 218 850 

-34 769 706 

The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and 
adjustments) total  EUR  1 642 million.  This  positive difference is  predominantly driven by a 
higher  than  expected  amount  of  customs  duties  made  available  to  the  EU  budget  in  the  last 
months of the year. 

The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 111 
million,  which  comprises  competition  fines  and  default  interest,  other  penalty  payments  and 
interest linked to fines and penalty payments. This positive difference is predominantly driven 

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5. 

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OJ L 193, 30.7.2018, p. 1. 

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by a higher than forecasted amount of competition fines (by EUR 957 million) finally cashed 
in the last months of the year. 

6. 

The  table  below  presents  a  breakdown  of  the  outturn  for  2021  in  terms  of  budget 
implementation of expenditure for all institutions: 

Outturn breakdown 2021 

Budget 2021 
(incl. AB1-6) 

Outturn 

Variation 

Sub-total Expenditure 

168 010 982 854 

167 358 679 794 

-652 303 060 

Outturn appropriations authorised in the budget 

168 010 982 854 

167 812 011 433 

-198 971 421 

—  European Commission 

163 703 947 487 

163 622 385 683 

-81 561 804 

Heading 1 - Single Market, Innovation and Digital 

16 670 488 767 

16 645 756 020 

-24 732 747 

Heading 2a - Economic, social and territoral cohesion 

63 855 086 295 

63 852 305 111 

Heading 2b - Resilience and Values 

3 758 497 873 

3 751 692 278 

-2 781 184 

-6 805 595 

(in EUR) 

Heading 3 - Natural Resources and Environment 

56 021 071 987 

56 004 511 158 

-16 560 829 

Heading 4 - Migration and Border Management 

2 519 397 533 

2 517 772 210 

Heading 5 - Security and Defence 

714 020 119 

708 160 481 

Heading 6 - Neighbourhood and the World 

11 454 658 856 

11 451 911 273 

-1 625 322 

-5 859 638 

-2 747 583 

Heading 7 - European Public Administration 

6 137 143 724 

6 116 694 818 

-20 448 906 

Thematic special instruments 

2 573 582 334 

2 573 582 334 

0 

—  Other Institutions 

4 307 035 367 

4 189 625 749 

-117 409 618 

European Parliament 

2 063 521 135 

2 051 903 263 

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 

594 386 954 

444 049 000 

153 721 727 

145 024 938 

106 740 880 

12 501 836 

19 463 193 

522 990 866 

438 236 491 

148 565 360 

131 688 018 

105 596 831 

11 107 040 

16 761 285 

European External Action Service 

767 625 704 

762 776 595 

-11 617 872 

-71 396 088 

-5 812 509 

-5 156 367 

-13 336 920 

-1 144 049 

-1 394 796 

-2 701 908 

-4 849 109 

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) 

0 

0 

-327 465 673 

-327 465 673 

-249 983 942 

-249 983 942 

-52 538 699 

-52 538 699 

-197 445 243 

-197 445 243 

—  Other Institutions 

0 

-77 481 731 

-77 481 731 

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 

-38 279 705 

-10 065 860 

-3 331 060 

-711 148 

-2 682 342 

-1 204 696 

-31 534 

-124 247 

-38 279 705 

-10 065 860 

-3 331 060 

-711 148 

-2 682 342 

-1 204 696 

-31 534 

-124 247 

-21 051 141 

-21 051 141 

Exchange rate variations on expenditure 

0 

-125 865 965 

-125 865 965 

implemented  99,95 %  of 

7.  The  amount  not  implemented  by  all  institutions  combined  was  EUR  652  million.  The 
Commission 
the  authorised  payment  appropriations.  The 
underimplementation  of  the  Commission  concerned  an  amount  of  EUR  81  million  of  voted 
appropriations and EUR 250 million of appropriations carried over from 2020. Of this amount, 
EUR 183 million related to the Emergency Support Instrument, for which the purchase of the 
vaccine doses for low income countries will be completed in 2022. 

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8. 

The  under-implementation  of  the  other  institutions  of  EUR  117  million  and  cancellation  of 
appropriations of EUR 77 million is similar to the levels of previous years. 

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