DRAFT AMENDING BUDGET No 5 TO THE GENERAL BUDGET 2024 Adjustment in payment appropriations, update of revenues and other technical updates
Date: 2024-10-10
Institutions: Directorate-General for Budget, European Commission
Subjects: amending budget, budgetary resources, draft budget (EU), financial year, general budget (EU), own resources, payment appropriation

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 10.10.2024  COM(2024) 650 final 2024/0252 (BUD)    DRAFT AMENDING BUDGET No 5 TO THE GENERAL BUDGET 2024   Adjustment in payment appropriations, update of revenues and other technical updates  
 
 
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) 2024/2509 of the European Parliament and of the Council 
of 23 September 2024 on the financial rules applicable to the general budget of the 
Union (recast)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, 
amending budget No 1/20244, adopted on 25 April 2024, 
amending budget No 2/20245, adopted on 25 April 2024, 
draft amending budget No 2/20246, adopted on 9 April 2024, 
draft amendig budget No 4/20247, adopted on 19 July 2024, 

The European Commission hereby presents to the European Parliament and to the Council the 
draft amending budget No 5 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. 
OJ L, 2024/2509, 26.09.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 
OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/oj 
OJ L, 2024/1430, 5.6.2024, ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/1430/oj. 
OJ L, 2024/1509, 18.6.2024, ELI: http://data.europa.eu/eli/budget_suppl_amend/2024/1509/oj. 
COM(2024) 920, 9.4.2024. 
COM(2024) 931, 19.7.2024. 

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EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

The purpose of Draft Amending Budget (DAB) No 5 for the year 2024 is to update both the expenditure 
and revenue side of the budget. 

The proposed changes on the expenditure side of the budget concern the following elements: 

1.  An increase of the level of payment appropriations for the European Regional Development Fund 
(ERDF) for a total amount of EUR 2,9 billion, including in relation to the reprogramming related to 
the Strategic Technologies for Europe Platform (STEP). These amounts could not be included in 
the redeployments proposed in the ‘Global transfer’ (DEC 11/2024) submitted to Parliament and 
Council on 3 October 2024; 

2.  An update of the needs for the Sustainable Fisheries Partnership Agreements (SFPAs), taking into 

account that several agreements and the related protocols will not be concluded in 2024; 

3.  An increase of appropriations, linked to the most recent estimates for the update of remuneration, 

as follows: 

Heading 7 

-  An increase for the level of the administrative expenditure for the Committee of the Regions by 

EUR 1,3 million; 

-  An increase for the pensions of all institutions by EUR 67,2 million, also due to a higher number 

of pension beneficiaries; 

-  For the Commission and the other Institutions, the impact of the higher than expected update of 

remuneration will be covered by internal redeployments; 

Outside Heading 7 

-  An increase of the EU contribution to several decentralised agencies by EUR 12,1 million. Other 
additional  needs  will  be  covered  by  mobilising  remaining  appropriations  and  built-in 
flexibilities. 

4.  An adjustment of the EU contribution to several decentralised agencies linked to implementation or 

other specific reasons, as follows: 

-  An  increase  of  the  EU  contribution  to  the  European  Union  Agency  for  Law  Enforcement 
Training  (CEPOL)  by  EUR  1  million  in  commitment  appropriations  to  reinforce  its 
cybersecurity, offset against a reduction of the Internal Security Fund (ISF); 

-  An  increase  of  the  EU  contribution  to  the  European  Union  Agency  for  the  operational 
management of large-scale IT systems in the area of freedom, security and justice (eu-LISA) by 
EUR 17 million in commitment appropriations. Following lower than planned implementaiton, 
this  can  be  offset  by  a  reduction  of  the  EU  contribution  to  the  European  Union  Agency  for 
Asylum (EUAA). 

-  A  decrease  of  the  commitment  appropriations  allocated  to  the  Anti-Money  Laundering 
Authority (AMLA) due to the revised needs for the appropriations in the first year of its set-up, 
following delays in the recruitments. 

-  A  return  of  EUR  2,8  million  in  commitment  and  payment  appropriations  to  the  LIFE 
programme.  Given  the  delays  in  the  adoption  of  the  Zero  Pollution  Package,  the  European 
Chemicals Agency (ECHA) and the European Environment Agency (EEA) will not need the 
corresponding appropriations.  

5.  The  introduction  of  machine  translation  has  led  to  significant  savings  in  some  operations  of  the 
Publication  Office,  which  allow  the  reduction  of  the  level  of  commitment  appropriations  of  the 
relevant budget line. 

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6.  An adjustment of the budgetary nomenclature both on the expenditure and revenue side and remarks 
following the adoption of the proposal for the Ukraine Loan Cooperation Mechanism (ULCM)8. 

Overall,  the net  impact  of this DAB on expenditure amounts to  an increase of EUR 44,5 million in 
commitment appropriations and of EUR 2 954,8 million in payment appropriations. 

On the revenue side, this DAB incorporates EUR 2 815 million of definitive fines and penalty payments 
paid until 30 September 2024. As a result, the overall impact on the revenue side is a net increase in the 
GNI contributions of EUR 139,9 million. 

2. 

UPDATE OF EXPENDITURE ITEMS 

2.1 

Increased needs in payment appropriations 

The ‘Global transfer’ is an annual exercise organised within the Commission for which all Directorates 
Generals  and  Services  are  requested  to  review  by  early  September  their  respective  payment 
implementation of the current budget until the end of the year concerned. This exercise aims to cover 
exact needs and ensure maximum implementation of the budget in payment appropriations at the end 
of the year by matching additional needs with expected under-implementation. An ad hoc request for 
transfer in accordance with Article 31 of the Financial Regulation is annually submitted to the European 
Parliament and to the Council as a result. 

The  ‘Global  transfer’  exercise  showed  that  the  remaining  voted  budget  and  the  available  assigned 
revenues  will  not  be  sufficient  to  cover  estimated  payment  needs  until  the  end  of  the  year  for  the 
European Regional Development Fund (ERDF), notably including in relation to the implementation of 
the  Strategic  Technologies  for  Europe  Platform  (STEP).  Therefore,  the  Commission  proposes  to 
reinforce the ERDF programmes as follows:  

•  2021-2027 programmes  

In accordance with the STEP Regulation9, which entered into force in March 2024, Member States have 
requested amendments to their cohesion programmes to incorporate STEP priorities, benefiting from 
exceptional pre-financing of 30 % of the allocation to STEP priorities, amounting to EUR 1,4 billion. 
The payment of this pre-financing is a legal obligation that was not accounted for during the adoption 
of  the  2024  budget,  as  the  MFF  mid-term  revision  had  not  been  agreed  on  yet.  Otherwise,  the  July 
forecasts from Member States confirm that the 2024 budget will be fully executed. 

•  Completion of previous programmes and activities 

The  STEP  Regulation  also  introduced  the  option  for  voluntary  100  %  co-financing  for  expenditure 
declared in payment applications submitted during the accounting year running from 1 July 2023 to 30 
June 2024. Moreover, it includes a 1 % cap on interim payments in 2025, which has been an incentive 
for Member States to submit their payment applications earlier in 2024. The combination of these two 
factors  has  significantly  accelerated  the  submission  of  payment  applications.  In  line  with  the  July 
forecasts, this will result in additional payment needs of EUR 1,5 billion for 2024. 

The detailed increase in payment appropriations requested in this DAB 5/2024 is set out below: 

8  
9  

COM(2024) 426 final. 
OJ L, 2024/795, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/795/oj. 

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EUR 

Budget line  Name 

05 02 01 

ERDF — Operational expenditure 

05 02 99 01 

Completion of the ERDF — Operational expenditure (prior to 2021) 

Total 

Commitment 
appropriations 

Payment 
appropriations 

0 

0 

0 

1 400 000 000 

1 500 000 000 

2 900 000 000 

2.2 

Sustainable Fisheries Partnership Agreements (SFPAs) 

The  Commission  negotiates,  concludes  and  implements  bilateral  Sustainable  Fisheries  Partnership 
Agreements (SFPAs) between the European Union and partner third countries. As several of them were 
still subject to negotiations when the budget 2024 was established, an amount of EUR 49,9 million in 
commitment appropriations and EUR 25,8 million in payment appropriations remains available in the 
form of reserves to cover for the agreements and protocols with regard to fisheries between the Union 
and the governments of specific partner third countries that are not yet adopted, in line with Article 49 
of  the  Financial  Regulation  and  with  point  20  of  the  Inter-Institutional  Agreement  of  16  December 
202010.  

Considering the status of the negotiations on the future protocols: 

•  Negotiations with São Tomé will start on 1 October 2024 while negotiations with Cook Island 
are expected to start during the 4th quarter of 2024. However, the signature of the new protocols 
is not expected until the first quarter of 2025; 

•  Negotiations with Côte d’Ivoire are concluded. The new protocol is expected to be signed during 

the first quarter of 2025, once the internal procedures are concluded. 

Regarding  remaining  appropriations  in  reserve,  none  of  the  protocols  with  Angola,  Guinea, Liberia, 
Morocco and Senegal will be concluded this year: 

•  For Morrocco, the judgment of the Court of Justice in joined cases C-778/21 P Commission v 
Front Polisario and C-798/21 P Council v Front Polisario on 4 October 2024 has impacted the 
negotiations schedule; 

•  For Angola, Guinea, Liberia and Senegal, Council Decisions on opening of negotiations for a 

new protocol have not yet been adopted. 

The  Commission  therefore  proposes  to  cancel  the  amount  that  will  be  not  needed  in  2024.  This 
corresponds  to  EUR  32,9  million  in  commitment  appropriations  and  EUR  25,8  million  in  payment 
appropriations, as follows: 

EUR 

Budget line  Name 

30 02 02 
Total 

Differentiated appropriations (Reserve for budget article 08 05 01) 

Commitment 
appropriations 

Payment 
appropriations 

- 32 857 566 
- 32 857 566 

- 25 750 000 
- 25 750 000 

2.3 

Adjustments linked to higher salary adjustment for 2024 

2.3.1  European Public Administration (Heading 7) 

In  this  DAB  5/2024,  the  Commission  proposes  adjustments  to  the  heading  7  “European  Public 
Administration”  in  relation  to  the  impact  of  the  increased  salary  adjustment  on  administrative 

10  

OJ L 433I, 22.12.2020, p. 28–46, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj. 
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expenditure.  A  total  update  of    +7,2  %11  in  2024  is  now  forecasted,  leading  to  a  residual  update  of 
+4,1%,  on  top  of  the  first  update  of  +3,0%    from  1  January,  while  budget  2024  was  built  on  the 
assumption  of  an  update  of  +3,4  %  to  be  applied  retroactively  as  from  1  July  2024.  Moreover,  an 
adjustment is needed for a higher number of new pension beneficiaries in comparison with the estimates 
when the 2024 budget was established. 

Administrative expenditure of the Institutions 

Since the entry into force of the revised Staff Regulations12 in 2014, the level of the salary and pensions 
update for the staff of all EU institutions and agencies is based on a non-discretionary methodology 
comprising two elements. The first element is the net evolution of the purchasing power of national civil 
servants from a basket of 10 Member States13, representing at least 75% of the EU GDP. This constitutes 
the  Global  Specific  Indicator  (GSI).  The  second  element  –  the  Joint  Index  (JI)  –  takes  account  of 
inflation in Brussels and Luxembourg. The automaticity of the salary update method ensures the system 
reflects both the events in the real economy and decisions by Member States as confirmed by Eurostat 
in agreement with national statistical institutes.  

In the 2024 budget, the forecasted annual salary update rate to be applied retroactively as from 1 July 
2024 was 3,4 % (6 months impact). This rate was calculated by the Commission services in November 
2023, based on the estimated evolution of the purchasing power and cost of living for the reference 
period (1.7.2023 - 30.6.2024), according to the method prescribed in the Staff Regulations. 

The  latest  estimate  available  on  the  evolution  of  the  purchasing  power  in  the  Member  States  of  the 
sample shows a 3,2 % increase, while the joint Belgium and Luxembourg index (JBLI) for the relevant 
period (+5,1 %) is significantly higher than originally forecasted. The total salary update to be applied 
in 2024 is therefore to reach +7,2 %14. Subsequent to the intermediate update of 3,0 %, a residual salary 
update of 4,1 %15 will be applied as of 1 July 2024. An update rate of 1,2 % is deferred to 1 April 2025, 
in line with the provisions of the ‘moderation clause’ in accordance with Article 10 of Annex XI of the 
Staff Regulations. 

In line with  the provisions set  out  in  Annex XI of the Staff Regulations, the Eurostat report will be 
issued  on  31  October  2024  and  will  set  out  the  adjustment  of  the  nominal  net  remuneration  of  EU 
officials in Brussels and Luxembourg with effect from July 2024, with the aim to maintain a parallel 
development of purchasing power with the civil servants in the Member States.  

Based on the Eurostat report, the Commission report16 to the Council and the European Parliament will 
then be adopted in November. As this would be too late to formally propose an amending budget after 
the  update  rate  is  finalised,  it  is  appropriate  to  review  the  situation  in  light  of  the  latest  forecasts 
available. Therefore, in accordance with the budgetary principles of sound financial management and 
budgetary accuracy, a proposal to increase the budgetary appropriations related to salaries and pensions 
is justified. 

11  
12  
13  
14  
15  
16  

1,030*1,041=1,072 
OJ 45, 14.6.1962, p. 1385, ELI: http://data.europa.eu/eli/reg/1962/31(1)/oj. 
BE, DE, ES, FR, IT, LU, NL, AT, PL, SE. 
1.020*1.051=1.072. 
1.072/1.030=1.041. 
Article 65(1) of the Staff Regulations and the Conditions of Employment of Other Servants of the European Union 
(SR) obliges the Commission to provide data pertaining to the budgetary impact of remuneration and pensions of 
Union officials in the light of the 2024 update of the remuneration and pensions of the officials and other servants 
of the EU and the correction coefficients applied thereto. 

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The Commission has made every effort to contain its administrative expenditure by maintaining a strict 
stable staffing policy and by applying substantial reductions in non-salary related expenditure, such as 
for meetings and committees, to the fullest extent possible. Similarly, the other institutions have made 
all possible efforts to cover additional needs by redeployment of existing resources and by postponing 
non-obligatory investments. 

Every effort has been made by the Institutions to cover the additional needs for salary expenditure by 
redeployment.  Only  the  Committee  of  the  Regions  is  unable  to  meet  these  needs  internally  and  is 
therefore requesting a reinforcement on the salary lines. Nonetheless, it is necessary to reinforce the 
administrative expenditure for pensions, for which in addition to the higher pension update rate, the 
actual number of pensioners is higher than expected. 

Pensions 

With respect to pension expenditure, the projection of the needs until end 2024 shows a deficit of EUR 
71 million, due to several elements that lead to an increase in the forecasted pension expenditure for 
2024: 

•  A higher increase of pension beneficiaries (+ 165) during the course of 2024 in comparison with 

the assumptions used in the 2024 budget (+ EUR 14,7 million). 

•  The impact of the change in the annual adjustment for pensions described above, including the 
additional needs for 6 months due to the intermediate pension update of 3,0 % as of 1 January 
2024 (EUR 58,1 million). 

At  the  same  time,  a  surplus  of  about  EUR  2  million  is  projected  for  the  budget  lines  for  pension 
expenditure of former Members of the Institutions. 

The above elements lead to an overall deficit of EUR 71 million for pension expenditure. It is proposed 
to redeploy EUR 3,8 million from other budget lines in the Commission’s budget section on which some 
surpluses were identified. Overall, this would allow bringing the net request for reinforcement down to 
EUR 67,2 million. 

Overall and detailed impact by Sections 

Overall, the proposal is to increase the non-differentiated expenditure of heading 7 (European Public 
Administration) by EUR 68,5 million for 2024. It corresponds to an increase of EUR 1,3 million for the 
administrative expenditure of the Committee of the Regions and EUR 67,2 million for pensions of all 
institutions. 

The overall impact on expenditure is as follows: 

Amounts in EUR 

Pensions and European Schools 

Pensions 

European Schools 

Administrative expenditure of the institutions 

Commission 

Other institutions 

European Parliament 

Council 

Budget  2024  (incl. 
ABs  1-2/2024  and 
DABs 2-4/2024) 

Draft  Amending 
Budget 5/2024  

Budget 2024 

2 812 624 762 

2 565 464 000 

247 160 762 

9 175 375 841 

4 221 841 225 

4 953 534 616 

2 382 263 574 

676 881 123 

67 200 000 

67 200 000 

1 300 000 

 1 300 000 

2 879 824 762 

2 632 664 000 

247 160 762 

9 176 675 841 

4 221 841 225 

4 954 834 616 

2 382 263 574 

676 881 123 

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Court of Justice of the European Union 

Court of Auditors 

European Economic and Social Committee 

Committee of the Regions 

European Ombudsman 

European Data Protection Supervisor 

European External Action Service 

503 782 531 

185 655 890 

164 945 524 

121 878 345 

13 667 466 

24 329 460 

880 130 703 

1 300 000 

503 782 531 

185 655 890 

164 945 524 

123 178 345 

13 667 466 

24 329 460 

880 130 703 

Total  

11 988 000 603 

68 500 000 

12 056 500 603 

The detailed impact by Sections is as follows: 

Section III – European Commission 

Amounts in EUR 

Budget line  Name 

 21 01 01 
Total 

 Pensions and allowances 

Section –VII European Committee of the Regions 

Amounts in EUR 

Budget line  Name 

1200 

Total 

Remuneration and allowances 

Commitment 
appropriations 

Payment 
appropriations 

67 200 000 
67 200 000 

67 200 000 
67 200 000 

Commitment 
appropriations 

Payment 
appropriations 

1 300 000 

1 300 000  

1 300 000 

1 300 000  

As no margin is available under heading 7, it is unavoidable to make recourse to the Single Margin 
Instrument under heading 7 for an additional amount of EUR 68,5 million, leading to the use of the 
Single  Margin  Instrument  Article  11(1)(a)  for  an  amount  of  EUR  283,5  million  in  2024  in  order  to 
comply with legal obligations. 

2.3.2  Administrative expenditure outside Heading 7 – decentralised agencies 

The  increased  salary  adjustment  for  2024  presented  above  also  leads  to  additional  needs  for  salary 
expenditure in relation to the administrative expenditure under Headings 1 to 6, which the Commission 
has been able to cover mobilising remaining appropriations and built-in flexibilities.  

Conversely, for decentralised agencies, the scope for internal redeployments is limited and therefore the 
Commission proposes to increase the EU contribution by 1,7 %, applied to Title 1 ‘Staff expenditure’ 
of the agencies’ budget taking into account the ratio between the EU contribution and the agencies’ total 
budget. This increase of +1,7% takes into account the impact of both (1) the lower than expected 2023 
salary update (+2,7%), and (2) higher than forecasted salary update for budget 2024 (+7,2%), compared 
with the assumptions underlying Budget 2024 (+4,4% in 2023 and +3,4% in 2024). To limit the impact, 
internal  redeployments  were  first  sought  to  cover  the  needs  resulting  from  the  impact  of  the  salary 
update.  Thus,  for  some  of  the  decentralised  agencies  no  increase  of  the  EU  contribution  is  needed. 
Moreover, it is  proposed not  to include FRONTEX in  the increase, notably  because of a still rather 
significant vacancy rate and because the salaries represent a lower portion of the total budget of the 
agency, leaving more room for internal redeployments.  

The overall impact on expenditure of EUR 12,1 million in commitment and payment appropriations is 
detailed as follows: 

•  Heading 1 - Single Market, Innovation and Digital 

Amounts in EUR 

7 

 
 
 
 
 
 
 
 
 
 
 
 
Budget line  Name 

Commitment 
appropriations 

Payment 
appropriations 

02 10 01 

02 10 03 

02 10 04 

02 10 05 

02 10 06 

03 10 01 01  

03 10 01 02 

03 10 02 

03 10 03 

03 10 04 

04 10 01 

Total 

European Union Aviation Safety Agency (EASA) 

European Union Agency for Railways (ERA) 

European Union Agency for Cybersecurity (ENISA) 

Agency for Support for BEREC (BEREC Office) 

European Union Agency for the Cooperation of Energy Regulators (ACER) 

European Chemicals Agency — Chemicals legislation 

European Chemicals Agency — Activities in the field of biocides legislation 

European Banking Authority (EBA) 

European Insurance and Occupational Pensions Authority (EIOPA) 

European Securities and Markets Authority (ESMA) 

European Union Agency for the Space Programme 

•  Sub-heading 2b - Resilience and Values 

Amounts in EUR 

Budget line  Name 

06 10 01 

06 10 02 

06 10 03 01 

07 10 01 

07 10 02 

07 10 03 

07 10 04 

07 10 06 

07 10 07 

07 10 08 

07 10 09 

Total 

European Centre for Disease Prevention and Control 

European Food Safety Authority  

Union contribution to the European Medicines Agency  

European Foundation for the  improvement of living and working conditions 
(Eurofound) 

European Agency for Safety and Health at Work (EU-OSHA) 

European Centre for the Development of Vocational Training (Cedefop) 

European Union Agency for Fundamental Rights (FRA) 

European Training Foundation (ETF) 

European Union Agency for Criminal Justice Cooperation (Eurojust) 

European Public Prosecutor's Office (EPPO) 

European Labour Authority (ELA) 

•  Heading 3 - Natural Resources and Environment 

Amounts in EUR 

Budget line  Name 

08 10 01 

09 10 01 

09 10 02 

Total 

European Fisheries Control Agency 

European  Chemicals  Agency  –  Environmental  directives  and  international 
conventions 

European Environment Agency 

•  Heading 4 - Migration and Border Management 

Amounts in EUR 

Budget line  Name 

11 10 02 

Total 

European Union Agency for the Operational Management of Large-Scale IT 
Systems in the Area of Freedom, Security and Justice (eu-LISA) 

•  Heading 5 – Resilience, Security and Defence 

Amounts in EUR 

8 

361 932 

354 714 

244 326 

81 594 

193 651 

835 000 

86 585 

231 319 

168 038 

216 832 

404 623 

361 932 

354 714 

244 326 

81 594 

193 651 

835 000 

86 585 

231 319 

168 038 

216 832 

404 623 

3 178 614 

3 178 614 

Commitment 
appropriations 

Payment 
appropriations 

712 181 

1 179 166 

254 425 

275 758 

137 647 

217 343 

287 922 

283 108 

594 629 

894 047 

266 861 

712 181 

1 179 166 

254 425 

275 758 

137 647 

217 343 

287 922 

283 108 

594 629 

894 047 

266 861 

5 103 087 

5 103 087 

Commitment 
appropriations 

Payment 
appropriations 

209 032 

55 915 

646 569 

911 516  

209 032 

55 915 

646 569 

911 516 

Commitment 
appropriations 

Payment 
appropriations 

773 078 

773 078 

773 078 

773 078 

 
 
 
 
 
 
 
Budget line  Name 

12 10 01 

12 10 02 

Total 

European Union Agency for Law Enforcement Cooperation (Europol) 

European Union Agency for Law Enforcement Training (CEPOL) 

Commitment 
appropriations 

Payment 
appropriations 

2 002 895 

89 938 

2 092 833  

2 002 895 

89 938 

2 092 833 

2.4 

Additional adjustments to decentralised agencies 

2.4.1 Reinforcement for the European Union agency for law enforcement training (CEPOL) 

In early June 2024, the European Union Agency for Law Enforcement Training (CEPOL) was the target 
of a series of cyberattacks. The incidents were immediately reported to the competent  Cybersecurity 
Service  for  the  EU  institutions,  bodies,  offices  and  agencies  (CERT-EU).  After  a  full  investigation 
launched in collaboration with CERT-EU, the agency has to proceed with a complete rebuilding of its 
IT infrastructure. Therefore, to cover  for the immediate costs of the cyber-attacks and its  impact  on 
CEPOL, the Commission proposes to reinforce the budget of CEPOL in 2024. 

The  proposed  reinforcement  of  the  EU  contribution  to  CEPOL  by  an  amount  of  EUR  1  million  in 
commitment appropriations is proposed to be offset against the Internal Security Fund (ISF). The same 
amount in payment appropriations is transfered from ISF to CEPOL via an autonomous transfer. 

Amounts in EUR 

Budget line  Name 

12 10 02 

12 02 01 

Total 

European Union Agency for Law Enforcement Training (CEPOL) 

Internal Security Fund (ISF) 

Commitment 
appropriations 

Payment 
appropriations 

1 064 000 

-1 064 000 

0 

0 

0 

0 

Combined with the salary update-related increase mentioned above (EUR 89 938 in commitment and 
payment appropriations), the total increase proposed for CEPOL is EUR 1 153 938.  

2.4.2  Reinforcement for eu-LISA 

Following  higher  than  budgeted  cost  increases  related  to  the  eu-LISA's  ‘Wave  2  milestone’  and 
corresponding framework contracts (in particular the pre-travel authorisation system for visa-exempt 
travellers  (ETIAS)  and  the  interoperability  requirements),  the  Commission  proposes  to  increase  the 
budget  of  eu-LISA  by  EUR  17  million  in  commitment  appropriations.  The  budget  reinforcement  is 
necessary to notably ensure financing of the two main framework contracts used by eu-LISA, i.e. the 
Transversal  Engineering  Framework  and  the  Transversal  Operations  Framework,  network  costs  and 
contractual  adjustments,  scope  expansion  of  web  services  and  increased  requirements  for  external 
providers in direct support to eu-LISA operations.  

The  European  Union  Agency  for  Asylum  (EUAA)  identified  a  surplus  in  its  budget  due  to  under-
implementation  on  their  operational  lines  (operational  plans  with  Member  States)  and  slower  than 
expected  new  staff  recruitments.  Therefore,  the  increase  of  EUR  17  million  in  commitment 
appropriations is proposed to be financed through a compensating reduction of the EU contribution to 
the EUAA. The ‘Global Transfer’ includes also a further reduction of EUAA’s budget with EUR 10 
million  in  payment  appropriations,  reinforcing  the  BMVI  main  line  financing  outstanding  interim 
payments.  

Consequently, the proposed - budgetary neutral - adjustments are as follows: 

Amounts in EUR 

9 

 
 
 
 
 
 
Budget line  Name 

European  Union  Agency  for  the  operational  management  of  large-scale  IT 
systems in the area of freedom, security and justice 
European Union Agency for Asylum 

11 10 02 

10 10 01 

Total 

Commitment 
appropriations 

Payment 
appropriations 

17 000 000 

-17 000 000  

0 

0 

0 

0 

Combined with the salary update-related increase mentioned above (EUR 773 078 in commitment and 
payment appropriations), the total increase proposed for eu-LISA is EUR 17 773 078.  

2.4.3 Reduction for the Anti-Money Laundering Authority (AMLA) 

The  Anti-Money  Laundering  Authority  (AMLA)  is  still  in  a  set-up  phase  and  the  process  is  taking 
longer than initially anticipated. This relates particularly to recruitments. Hence, after the first months 
of its build up, the need for appropriations in 2024 has been revised downwards. It is therefore proposed 
to  reduce  the  EU  contribution  to  AMLA  by  EUR  0,75  million  in  commitment  appropriations,  as 
indicated below. 

Amounts in EUR 

Budget line  Name 

30 02 02 

Total 

Differentiated appropriations (Reserve for budget article 03 10 05) 

Commitment 
appropriations 

Payment 
appropriations 

-750 281 

-750 281 

0 

0 

2.4.4 Return of a reserve to the LIFE programme  - European Chemicals Agency (ECHA) and 

European Environment Agency (EEA)  

Due to delays in the adoption of the Commission proposal on the ‘Zero Pollution Package’ for which 
negotiations are still on-going, the proposed new tasks assigned to ECHA and EEA will not start in 
2024. In the 2024 budget, the corresponding appropriations of EUR 2,8 million, originating from the 
LIFE programme, were put in a reserve to the benefit of these two agencies, pending progress of the 
legislative  package.  Therefore,  the  Commission  proposes  in  this  DAB  5/2024  to  return  the 
corresponding appropriations to the LIFE programme, as follows:  

Amounts in EUR 

Budget line  Name 

30 02 02 

30 02 02 

Differentiated appropriations (Reserve for budget article 09 10 01) 

Differentiated appropriations (Reserve for budget article 09 10 02) 

09 02 02  

Circular economy and quality of life 

09 02 99 

Total 

Completion of previous programmes in the field of  
environment and climate action (LIFE) 

Commitment 
appropriations 

Payment 
appropriations 

-1 596 375 

-1 187 476 

2 783 851 

0 

0 

-1 596 375 

-1 187 476 

0 

 2 783 851 

0 

Reduction  in  commitment  appropriations  –  Procedures  for  awarding  and  advertising 

2.5 
public supply, works and service contracts 

A surplus of EUR 2,9 million in commitment appropriations has been identified for the budget line 03 
20 03 01. It is due to significant savings following the decision to use automatic on demand translation 
of the EU Institutions’ notices. An amount of EUR 0,5 million will be moved via an autonomous transfer 
to other measures in the field of the internal market, while the remaining amount of EUR 2,4  million is 
proposed to be canceled in this DAB 5/2024.  

Amounts in EUR 

10 

 
 
 
 
 
 
Budget line  Name 

03 20 03 01 

Total 

Procedures  for  awarding  and  advertising  public  supply,  works  and  service 
contracts 

Commitment 
appropriations 

Payment 
appropriations 

-2 420 000 

-2 420 000  

0 

0 

2.6 

Ukraine Loan Cooperation Mechanism (ULCM) 

In June 2024, the European Council invited the Commission, the High Representative and the Council 
to take work forward to provide additional funding for Ukraine by the end of the year17. In line with the 
results of the G7 summit of 13-15 June 2024 this would take the form of loans serviced and repaid by 
future  flows  of  the  extraordinary  revenues  stemming  from  immobilised  Russian  sovereign  assets. 
Consequently, on 20 September 2024 the Commission proposed a Regulation establishing the Ukraine 
Loan  Cooperation  Mechanism  (ULCM)  and  providing  exceptional  macro-financial  assistance  to 
Ukraine18.  The  ULCM  will  support  G7  partners  in  issuing  loans  to  Ukraine  in  parallel  to  the  EU’s 
exceptional MFA loan with a view to reaching the total amount envisaged at the G7 summit. In order 
to  allow  the  Commission  to  manage  the  related  budgetary  operations  in  a  timely  manner  upon  the 
adoption  of  the  ULCM  Regulation,  the  Commission  proposes  to  make  all  the  necessary  additional 
adjustments to  the budget  nomenclature  and budget  remarks for the year 2024 in  this DAB 5/2024. 
Accordingly, the Commission proposes to create a new budget line within a new dedicated chapter 14 
11 (without appropriations) as follows: 

EUR 

Budget line  Name 

14 11 01 
Total 

Ukraine Loan Cooperation Mechanism 

Commitment 
appropriations 

Payment 
appropriations 

p.m. 
p.m. 

p.m. 
p.m. 

The corresponding budget remarks are set out in the budgetary annex. 

3. 

UPDATE OF REVENUE 

DAB 5/2024 proposes to incorporate in the 2024 budget an amount of EUR 2 815 million in definitive 
fines and penalty payments paid until October 2024. It is also proposed to create a new revenue line for 
the ULCM within a new article ‘Ukraine Support’. 

As at the date of adoption of this DAB 5/2024, no negative revenues have been included in the 2024 
budget, subsequent to the creation of this possibility in the Financial Regulation (recast), applies as from 
30 September 202419. The exact amounts of compensatory interests’ payments to be made are in the 
process of being established. A sufficient buffer of approximately EUR 1 200 million from definitive 
fines remains available to cover for these payments until the end of the year. Once paid, the negative 
revenue will be included in the specific budget line 4 2 5 'Interest, other charges due and negative returns 
on cancelled or reduced fines’. Additional details on the relevant amounts and transactions will also be 
provided in the framework of the annual budgetary procedure to the European Parliament and to the 
Council.  

It is also proposed to create a new revenue line for the ULCM within a new article ‘Ukraine Support’. 

17  
18  
19  

EUCO 15/24. 
COM(2024) 426 final. 
OJ L, 2024/2509, 26.09.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 

11 

 
 
 
 
 
 
 
3.1 

Fines and penalty payments 

Considering the definitive fines and penalty payments paid until October 2024, it is proposed to enter 
the following amounts in the 2024 budget: 

a)  EUR 2 502 million of competition fines. 

b)  EUR 52 million of penalty payments and lump sums imposed on Member States, which did not 
comply with judgments of the Court of Justice of the European Union on their failure to fulfil 
an obligation under the Treaties. 

c)  EUR 257 million of interest connected with fines and penalty payments. 

d)  EUR 4 million of other non-assigned fines and penalty payments mainly for excess emissions 

premia. 

It is therefore proposed to increase the amounts reported in the DAB 4/2024 of EUR 614 million by 
EUR 2 815 million, thus totalling to EUR 3 429 million. 

The detail by line is shown in the table below. 

Revenue line  Name 

EUR 

Budget 2024 

DAB 5/2024 

New amount 

4 2 0 

4 2 1 

4 2 4 

4 2 9 

Total 

Fines  in  connection  with  the  implementation  of 
the rules on competition 
Penalty  payments  and  lump  sums  imposed  on  a 
Member State 

257 464 207 

2 502 502 303 

2 759 966 510  

340 653 167 

51 929 451 

392 582 618  

Interest  connected  with 
payments 

fines  and  penalty 

9 802 092 

256 590 258 

266 392 350  

Other non-assigned fines and penalty payments 

6 400 685 

3 875 627 

10 276 312  

614 320 151 

2 814 897 639 

3 429 217 790 

3.2 

Impact on the GNI-based own resource contribution for 2024 

The revised GNI-based own resources contributions compared to the  DAB 4/2024 are set out in the 
following table: 

Member state 

DAB 4/2024 
(1) 

DAB 5/2024 
(2) 

New amount 
(3) = (1) +(2) 

Belgium 
Bulgaria 
Czech Republic 
Denmark 
Germany 
Estonia 
Ireland 
Greece 
Spain 
France 
Croatia 
Italy 
Cyprus 
Latvia 
Lithuania 
Luxembourg 
Hungary 
Malta 

3 137 520 826 
 490 929 862 
1 524 718 132 
2 045 789 860 
22 584 558 382 
 192 975 003 
2 070 413 423 
1 163 139 703 
7 768 960 009 
15 077 255 983 
 425 510 887 
10 942 787 228 
 145 650 292 
 212 177 297 
 374 044 146 
 275 312 135 
1 035 987 565 
 95 647 207 
12 

 4 860 827 
  760 577 
 2 362 181 
 3 169 456 
 34 989 295 
  298 968 
 3 207 603 
 1 802 003 
 12 036 120 
 23 358 553 
  659 226 
 16 953 195 
  225 650 
  328 717 
  579 491 
  426 529 
 1 605 011 
  148 182 

3 142 381 653 
 491 690 439 
1 527 080 313 
2 048 959 316 
22 619 547 677 
 193 273 971 
2 073 621 026 
1 164 941 706 
7 780 996 129 
15 100 614 536 
 426 170 113 
10 959 740 423 
 145 875 942 
 212 506 014 
 374 623 637 
 275 738 664 
1 037 592 576 
 95 795 389 

 
 
 
 
 
 
 
  
  
  
  
  
Netherlands 
Austria 
Poland 
Portugal 
Romania 
Slovenia 
Slovak Republic 
Finland 
Sweden 

5 464 910 293 
2 527 403 838 
4 123 400 650 
1 388 121 069 
1 745 902 426 
 334 363 876 
 647 634 542 
1 439 287 560 
3 074 333 659 

 8 466 554 
 3 915 600 
 6 388 210 
 2 150 557 
 2 704 853 
  518 016 
 1 003 353 
 2 229 827 
 4 762 935 

5 473 376 847 
2 531 319 438 
4 129 788 860 
1 390 271 626 
1 748 607 279 
 334 881 892 
 648 637 895 
1 441 517 387 
3 079 096 594 

Total 

90 308 735 853 

 139 911 489 

90 448 647 342 

3.3 

Nomenclature  change  following  the  adoption of  the  Commission  proposal  establishing 
the ULCM and providing exceptional macro-financial assistance to Ukraine 

As  a  consequence  of  the  adoption  of  the  Commission  proposal  for  a  Regulation  of  the  European 
Parliament  and  of  the  Council  establishing  the  ULCM  and  providing  exceptional  macro-financial 
assistance to Ukraine (see section 3.1 below), it is proposed to create a new revenue line within an article 
for  Ukraine  support:  6  6  4  2  ‘Ukraine  Loan  Cooperation  Mechanism’.  Additionally,  a  technical 
correction is proposed to be included to adjust the reference of the budget line for the Ukraine Facility 
from ‘6 6 4’ to ‘6 6 4 0’. 

The corresponding budget remarks are set out in the budgetary annex. 

13 

 
 
 
  
  
  
  
 
 
4. 

FINANCING 

Overall,  the  net  impact  of  this  DAB  5/2024  is  an  increase  of  EUR  44,5  million  in  commitment 
appropriations and of EUR 2 954,8 million in payment appropriations under the 2024 budget. 

In relation to the impact of the revised salary update for 2024, given the absence of margins and room 
for redeployment under sub-heading 2b and under heading 5, the Commission proposes to mobilise the 
Flexibility Instrument in line with Article 12 of Regulation (EU, Euratom) 2020/209320 in commitment 
and payment appropriations for an amount of EUR 5,1 million for sub-heading 2b Resilience and Values 
to increase the EU contribution to several decentralised agencies and for an amount of EUR 2,1 million 
for heading  5 to  increase the EU contribution  to  Europol  and CEPOL. Additionally,  the increase  of 
expenditure for heading 7 leads to an increase of the amounts proposed to be mobilised from the Single 
Margin Instrument by EUR 68,5 million. 

The 2024 payment appropriations related to the mobilisation of the Flexibility Instrument in the years 
2021 to 2024 are estimated at EUR 1 758,3 million, in current prices. The estimated payment schedule 
of the related outstanding amounts for these years is detailed in the following table: 

Flexibility Instrument - payment profile (in EUR million) 
Mobilisation year  2024 
2021 
2022 
2023 
2024 
Total 

7,6 
49,8 
279 
1 421,9 
1 758,3 

2025 
0 
36,7 
120,6 
107,6 
264,9 

2026 
0 
0 
83,2 
83,7 
166,9 

2027 
0 
0 
0 
46,3 
46,3 

Total 
7,6 
86,5 
482,8 
1 659,5 
2 236,4 

20   Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework 

for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11-22, ELI: http://data.europa.eu/eli/reg/2020/2093/oj). 

14 

 
 
 
 
 
 
 
 
5. 

SUMMARY TABLE BY MFF HEADING 

Budget 2024 (incl. ABs 1-2/2024, 
DAB 2-4/2024) 

Draft Amending Budget 
5/2024 

Budget 2024 (incl. ABs 1-2/2024, 
DAB 2-4-5/2024) 

In EUR 

Single  Market,  Innovation 
and Digital 

21 492 216 821 

20 826 810 837 

8 333 

3 178 614 

21 492 225 154 

20 829 989 451 

CA 

PA 

CA 

PA 

CA 

PA 

Ceiling 

21 598 000 000 

Margin 

105 783 179 

-8 333 

21 598 000 000 

105 774 846 

Cohesion,  Resilience  and 
Values 

Of which under Flexibility 
Instrument 

74 577 476 949 

33 732 782 204 

5 103 087 

2 905 103 
087 

74 582 580 036 

36 637 885 291 

1 306 281 333 

5 103 087 

1 

2 

Ceiling 

73 289 000 000 

Margin 

17 804 384 

1 311 384 420 

73 289 000 000 

17 804 384 

2a. 

Economic, 
territorial cohesion 

social 

and 

64 665 195 616 

24 155 654 152 

2 900 000 
000 

64 665 195 616 

27 055 654 152 

Ceiling 

64 683 000 000 

Margin 

17 804 384 

64 683 000 000 

17 804 384 

2b.  Resilience and values 

9 912 281 333 

9 577 128 052 

5 103 087 

5 103 087 

9 917 384 420 

9 582 231 139 

Of which under Flexibility 
Instrument 

1 306 281 333 

5 103 087 

Ceiling 

8 606 000 000 

Margin 

1 311 384 420 

8 606 000 000 

3 

Natural  Resources 
Environment 

and 

57 338 630 839 

54 151 402 941 

-31 946 050 

-24 838 484 

57 306 684 789 

54 126 564 457 

Ceiling 

57 449 000 000 

Margin 

110 369 161 

31 946 050 

57 449 000 000 

142 315 211 

Of  which:  Market  related 
expenditure 
and  direct 
payments 

40 517 278 000 

40 505 482 213 

40 517 278 000 

40 505 482 213 

EAGF sub-ceiling 

41 649 000 000 

 Rounding difference 
excluded for calculating the 
sub-margin 
 Net transfers between EAGF 
and EAFRD 

 Net balance available for 
EAGF expenditure (sub-
ceiling corrected by transfers 
between EAGF and EAFRD) 

722 000 

-1 046 000 000 

40 603 000 000 

EAGF sub-margin 

85 722 000 

41 649 000 000 

722 000 

-1 046 000 000 

40 603 000 000 

85 722 000 

4 

Migration 
Management 

and  Border 

3 892 705 671 

3 248 967 443 

773 078 

773 078 

3 893 478 749 

3 249 740 521 

Ceiling 

4 020 000 000 

Margin 

127 294 329 

-773 078 

4 020 000 000 

126 521 251 

5 

Security and Defence 

2 697 177 926 

2 035 413 531 

2 092 833 

2 092 833 

2 699 270 759 

2 037 506 364 

Of which under Flexibility 
Instrument 

317 177 926 

2 092 833 

Ceiling 

2 380 000 000 

Margin 

319 270 759 

2 380 000 000 

6 

Neighbourhood  and 
World 

the 

16 731 000 000 

15 315 050 313 

16 731 000 000 

15 315 050 313 

Of which under Flexibility 
Instrument 

Of which under Single 
Margin Instrument 11(1)(a) 

28 828 204 

371 171 796 

Ceiling 

16 331 000 000 

15 

28 828 204 

371 171 796 

16 331 000 000 

 
 
 
  
 
 
 
  
  
  
  
  
 
  
  
  
  
 
 
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
 
  
  
  
  
  
 
  
  
  
  
  
 
 
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
  
  
 
 
  
  
  
  
  
 
  
  
  
  
 
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
 
  
  
  
  
  
 
  
  
  
  
 
 
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
  
  
 
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
Budget 2024 (incl. ABs 1-2/2024, 
DAB 2-4/2024) 

Draft Amending Budget 
5/2024 

Budget 2024 (incl. ABs 1-2/2024, 
DAB 2-4-5/2024) 

CA 

PA 

CA 

PA 

CA 

PA 

7 

European 
Administration 

Margin 

Public 

Of which under Single 
Margin Instrument 11(1)(a) 

11 988 000 603 

11 988 000 603 

68 500 000 

68 500 000 

12 056 500 603 

12 056 500 603 

215 000 603 

68 500 000 

68 500 000 

283 500 603 

Ceiling 

11 773 000 000 

11 773 000 000 

Margin 

of  which:  Administrative 
expenditure 
the 
institutions 

of 

9 175 375 841 

9 175 375 841 

1 300 000 

1 300 000 

9 176 675 841 

9 176 675 841 

Sub-ceiling 

9 006 000 000 

Sub-margin 

9 006 000 000 

Appropriations for headings 

Ceiling  

Of which under Flexibility 
Instrument 

Of which under Single 
Margin Instrument 11(1)(a) 

188 717 208 
809 
186 840 000 
000 

141 298 427 
872 
170 543 000 
000 

44 531 281 

2 954 809 
128 

188 761 740 
090 
186 840 000 
000 

144 253 237 
000 
170 543 000 
000 

1 652 287 463 

1 751 178 297 

7 195 920 

7 195 920 

1 659 483 383 

1 758 374 217 

586 172 399 

68 500 000 

654 672 399 

Margin 

361 251 053 

30 995 750 425 

31 164 639 

392 415 692 

28 048 137 217 

Thematic special 
instruments 

Total appropriations  

6 517 600 432 

5 491 076 559 

6 517 600 432 

5 491 076 559 

195 234 809 
241 

146 789 504 
431 

44 531 281 

2 954 809 
128 

195 279 340 
522 

149 744 313 
559 

16