DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2024 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2023
Date: 2024-04-09
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, 9.4.2024  COM(2024) 920 final 2024/0089 (BUD)    DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2024   ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2023  
 
 
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 2024, as adopted on 
22 November 20233, 
draft amending budget No°1/20244, adopted on 29 February 2024, 

The European Commission hereby presents to the European Parliament and to the Council 
Draft Amending Budget No 2 to the 2024 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, 2024/207, 22.2.2024. 
COM(2024) 80 final. 

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EXPLANATORY MEMORANDUM 

Draft  Amending  Budget  (DAB)  No 2/2024  is  intended  to  enter  in  the  2024  budget  the  surplus 
resulting from the implementation of the financial year 2023. As provided for in Article 18(3) of the 
Financial  Regulation  applicable  to  the  general  budget  of  the  Union5  (“Financial  Regulation”),  the 
balance from 2023 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 2024. 

1. 

The implementation of the budget year 2023 shows a surplus of about EUR 0.6 billion, which 
is therefore entered as revenue in the 2024 budget. 

(in EUR) 

Outturn breakdown 2023 

Surplus Revenue  

Surplus Expenditure 

Total surplus 

238 746 744 

393 878 830 

632 625 574 

2. 

3. 

4. 

5. 

Budgeting the surplus will reduce the total contribution of the Member States to the financing 
of the 2024 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  2024  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 2023 in terms of the implementation 
of revenue: 

Outturn breakdown 2023 

Sub-total Revenue 

—  Title 1 - Own resources 

(in EUR) 

Budget 
(incl. AB1-4) 
165 202 974 773 

Outturn 

Variation 

165 441 721 517 

238 746 744 

151 040 594 788 

149 535 853 059 

-1 504 741 729 

Levies and other duties in the sugar sector 

0 

1 756 294 

1 756 294 

Custom duties 

23 730 100 000 

22 081 301 059 

-1 648 798 941 

Own resources accruing from VAT 

22 458 526 500 

22 482 072 586 

Own resources based on GNI 

97 650 082 928 

97 702 157 940 

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 

43 489 694 

7 201 885 360 

7 225 075 485 

—  Title 2 - Surpluses, balances and adjustments 

2 519 010 950 

2 550 993 448 

—  Title 3 - Administrative revenue 

1 894 666 175 

2 001 468 072 

23 546 086 

52 075 012 

0 

43 489 694 

23 190 125 

31 982 498 

106 801 897 

—  Title 4 - Financial revenue, default interest and fines 

710 280 669 

2 475 899 816 

1 765 619 147 

— 

— 

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

0 

0 

0 

9 038 422 191 

8 877 507 122 

-160 915 069 

The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and 
adjustments)  total  minus  EUR  1  472,8  million.  This  negative  difference  is  predominantly 
driven by a lower than expected amount of customs duties made available to the EU budget in 
the second half of the year. 

The  variations  in  Title  3  (Administrative  revenue)  amount  to  EUR  106,8  million.  This  is 
mostly attributable to the higher than originally forecast pension contribution rate, as well as 
the  application  of  an  intermediate  salary  update  as  of  January  2023.  Both  elements  have 
mechanically increased the level of tax and levies and pensions contributions. 

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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 1 765,6 
million,  which  comprises  revenue  from  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  2023  in  terms  of  budget 
implementation of expenditure for all institutions: 

Outturn breakdown 2023 

Budget 
(incl. AB1-4) 

Outturn 

Variation 

Sub-total Expenditure 

165 202 974 773 

164 809 095 943 

-393 878 830 

(in EUR) 

Outturn appropriations authorised in the budget 

165 202 974 773 

165 004 817 243 

—  European Commission 

160 513 578 100 

160 354 550 314 

Heading 1 - Single Market, Innovation and Digital 

20 128 876 581 

20 109 892 540 

Heading 2a - Economic, social and territoral cohesion 

49 236 902 765 

49 227 567 732 

Heading 2b - Resilience and Values 

7 231 818 351 

7 227 885 569 

Heading 3 - Natural Resources and Environment 

56 655 807 986 

56 629 277 882 

Heading 4 - Migration and Border Management 

2 661 982 072 

2 597 329 666 

Heading 5 - Security and Defence 

1 386 228 612 

1 370 688 007 

Heading 6 - Neighbourhood and the World 

14 574 291 430 

14 560 140 195 

Heading 7 - European Public Administration 

6 656 322 828 

6 650 473 176 

Thematic special instruments 

1 981 347 475 

1 981 295 547 

-198 157 530 

-159 027 786 

-18 984 041 

-9 335 034 

-3 932 782 

-26 530 103 

-64 652 406 

-15 540 605 

-14 151 235 

-5 849 652 

-51 928 

—  Other Institutions 

4 689 396 673 

4 650 266 929 

-39 129 744 

European Parliament 

2 247 134 550 

2 238 344 831 

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 

647 908 757 

486 025 796 

175 059 922 

158 767 970 

116 675 392 

13 212 447 

22 711 559 

628 536 397 

482 252 071 

171 627 190 

156 709 673 

116 569 118 

12 603 950 

21 753 845 

European External Action Service 

821 900 280 

821 869 855 

-8 789 719 

-19 372 360 

-3 773 725 

-3 432 732 

-2 058 297 

-106 274 

-608 497 

-957 714 

-30 425 

Cancellation of appropriations carried over from 
previous years 
—  European Commission 

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

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 

-118 093 796 

-118 093 796 

-69 695 285 

-69 695 285 

-39 938 887 

-39 938 887 

-29 756 398 

-29 756 398 

-48 398 511 

-20 258 035 

-48 398 511 

-20 258 035 

-5 996 551 

-5 198 644 

-1 492 307 

-2 043 574 

-1 884 593 

-118 211 

-416 201 

-5 996 551 

-5 198 644 

-1 492 307 

-2 043 574 

-1 884 593 

-118 211 

-416 201 

-10 990 394 

-77 627 505 

-10 990 394 

-77 627 505 

8. 

The amount of voted budget appropriations not implemented by all institutions combined was 
EUR  198,2  million.  The  Commission  implemented  99,9 %  of  the  authorised  payment 
appropriations.  The  underimplementation  of  the  Commission  concerned  an  amount  of  EUR 
159 million of voted appropriations and EUR  70 million of appropriations carried over from 
2022.  

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9. 

Similarly,  the  under-implementation  and  the  cancellation  of  appropriations  of  the  other 
institutions remained low in 2023.  

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