DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2023 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2022
Date: 2023-04-12
Institutions: Directorate-General for Budget, European Commission
Subjects: amending budget, budgetary equilibrium, draft budget (EU), financial year, general budget (EU)

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 12.4.2023  COM(2023) 250 final 2023/0103 (BUD)    DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2023   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2022  
 
 
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 2023, as adopted on 
23 November 20223, 
draft amending budget No°1/20234, adopted on 16 March 2023, 

The European Commission hereby presents to the European Parliament and to the Council 
Draft Amending Budget No 2 to the 2023 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 58, 23.2.2023. 
COM(2023) 150 final. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No 2/2023  is  intended  to  enter  in  the  2023  budget  the  surplus 
resulting  from  the  implementation  of  the  budget  year  2022.  As  provided  for  in  Article  18(3)  of  the 
Financial  Regulation  applicable  to  the  general  budget  of  the  Union5  (“Financial  Regulation”),  the 
balance from 2022 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 2023. 

1. 

The  implementation  of  the  budget  year  2022  shows  a  surplus  of  EUR 2.5  billion,  which  is 
therefore entered as revenue in the 2023 budget. 

(in EUR) 

Outturn breakdown 2022 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

2 198 439 115 

320 571 835 

2 519 010 950 

2. 

3. 

4. 

5. 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2023 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  2023  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 2022 in terms of the implementation 
of revenue: 

Outturn breakdown 2022 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(incl. AB1-5) 

Outturn 

Variation 

170 038 174 351 

172 236 613 466 

2 198 439 115 

153 928 125 042 

155 758 388 888 

1 830 263 846 

Levies and other duties in the sugar sector 

0 

-825 222 

-825 222 

Custom duties 

23 764 800 000 

25 857 229 679 

2 092 429 679 

Own resources accruing from VAT 

19 714 233 150 

19 665 680 155 

-48 552 995 

Own resources based on GNI 

104 087 927 412 

103 880 358 779 

-207 568 633 

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 

0 

0 

0 

0 

18 608 660 

18 608 660 

6 361 164 480 

6 337 336 836 

-23 827 644 

—  Title 2 - Surpluses, balances and adjustments 

2 980 058 807 

3 226 947 517 

—  Title 3 - Administrative revenue 

1 791 362 923 

1 961 678 826 

—  Title 4 - Financial revenue, default interest and fines 

454 258 930 

595 694 687 

246 888 710 

170 315 903 

141 435 757 

— 

— 

Title 5 - Budgetary guarantees, borrowing and lending 
operations 
Title 6 - Revenue, contributions and refunds related to 
Union policies 

0 

0 

0 

10 884 368 649 

10 693 903 549 

-190 465 100 

The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and 
adjustments) total  EUR  2 077  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 3 (Administrative revenue) amount to EUR 170 million. This is mostly 
attributable  to  the  higher  than  originally  forecasted  salary  update  rate  that  has  mechanically 
increased the level of tax and levies and pensions contributions. 

5 

OJ L 193, 30.7.2018, p. 1. 

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6. 

7. 

The  variations  in  Title  4  (Financial  revenue,  default  interest  and  fines)  amount  to  EUR  141 
million,  which  comprises  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  2022  in  terms  of  budget 
implementation of expenditure for all institutions: 

(in EUR) 

Outturn breakdown 2022 

Budget 
(incl. AB1-5) 

Outturn 

Variation 

Sub-total Expenditure 

170 038 174 351 

169 717 602 516 

-320 571 835 

Outturn appropriations authorised in the budget 

170 038 174 351 

169 751 223 270 

—  European Commission 

165 553 144 505 

165 306 008 388 

-286 951 081 

-247 136 117 

Heading 1 - Single Market, Innovation and Digital 

21 473 535 651 

20 582 863 422 

-890 672 229 

Heading 2a - Economic, social and territoral cohesion 

56 350 922 710 

57 603 004 248 

1 252 081 538 

Heading 2b - Resilience and Values 

5 572 664 118 

5 527 511 838 

-45 152 280 

Heading 3 - Natural Resources and Environment 

55 826 766 838 

55 690 728 927 

-136 037 911 

Heading 4 - Migration and Border Management 

3 254 270 962 

3 294 971 311 

40 700 349 

Heading 5 - Security and Defence 

1 237 861 185 

1 136 094 874 

-101 766 311 

Heading 6 - Neighbourhood and the World 

12 916 051 937 

13 142 823 607 

Heading 7 - European Public Administration 

6 298 233 104 

6 288 211 250 

Thematic special instruments 

2 622 838 000 

2 039 798 910 

—  Other Institutions 

4 485 029 846 

4 445 214 882 

European Parliament 

2 161 651 286 

2 151 485 224 

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 

611 473 556 

467 900 000 

162 141 175 

152 451 643 

109 976 858 

12 222 108 

20 266 000 

598 590 564 

460 549 622 

160 328 437 

146 533 872 

109 102 637 

11 851 764 

19 907 724 

European External Action Service 

786 947 220 

786 865 037 

226 771 670 

-10 021 854 

-583 039 090 

-39 814 964 

-10 166 062 

-12 882 992 

-7 350 378 

-1 812 738 

-5 917 771 

-874 221 

-370 344 

-358 276 

-82 183 

Cancellation of appropriations carried over from 
previous years 
—  European Commission 

Cancellation of unused appropriations carried over from 
previous years (as per art. 12(7) Financial Regulation) 
Cancellation of unused appropriations carried over from 
previous years (automatic and 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 

-130 188 747 

-130 188 747 

-74 996 040 

-74 996 040 

-55 500 752 

-55 500 752 

-19 495 288 

-19 495 288 

-55 192 707 

-55 192 707 

-15 915 189 

-15 915 189 

-8 369 292 

-4 325 816 

-293 225 

-4 655 361 

-2 760 761 

-123 703 

-268 177 

-8 369 292 

-4 325 816 

-293 225 

-4 655 361 

-2 760 761 

-123 703 

-268 177 

-18 481 184 

96 567 993 

-18 481 184 

96 567 993 

8. 

The  amount  not  implemented  by  all  institutions  combined  was  EUR  287  million.  The 
Commission 
the  authorised  payment  appropriations.  The 
underimplementation of the Commission  concerned an amount of EUR 247 million of voted 
appropriations and EUR 75 million of appropriations carried over from 2021.  

implemented  99,85 %  of 

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9. 

The  under-implementation  and  the  cancellation  of  appropriations  of  the  other  institutions  is 
low in comparison with the levels of previous years.  

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