Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2021/1755 as regards the amounts allocated to the Member States under the Brexit Adjustment Reserve
Date: 2025-09-24
Institutions: Directorate-General for Regional and Urban Policy, European Commission
Subjects: EU Member State, United Kingdom, allocation of resources, budgetary reserve (EU), economic and social cohesion, eligibility criteria, financial aid, general budget (EU), implementation of the budget, withdrawal from the EU

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 24.9.2025  COM(2025) 513 final 2025/0289 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2021/1755 as regards the amounts allocated to the Member States under the Brexit Adjustment Reserve  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

As  part  of  the  package  on  the  current  Multiannual  Financial  Framework  (MFF)  2021-2027, 
the EU legislator established a Brexit Adjustment Reserve (BAR)1 with an allocation of EUR 
5 billion (in 2018 prices; EUR 5.5 billion in current prices). The BAR is a temporary, targeted 
instrument,  based  on  Article  175  of  the  Treaty  on  the  Functioning  of  the  European  Union 
(TFEU), aiming to provide swift support to Member States to counter the adverse economic, 
social,  territorial  and,  where  appropriate,  environmental  consequences  of  the  withdrawal  of 
the  United  Kingdom  from  the  Union  in  Member  States,  including  their  regions  and  local 
communities, and sectors, in particular in those that have been most adversely affected by the 
withdrawal, and to mitigate the related negative impact on the economic, social and territorial 
cohesion.  Support  from  the  reserve  can  be  used  for  national  measures  specifically  taken 
between  January  2020  and  December  2023  and  having  a  direct  link  with  the  adverse 
consequences  of  the  United  Kingdom’s  withdrawal  from  the  Union.  The  BAR  Regulation 
came into force on 9 October 2021. 

The BAR was conceived and designed at a moment of uncertainty about the scale and speed 
of Brexit, and the gravity of its impact  on Member States. In view of other pressing crises, 
the possibility of transfers from the BAR to the Recovery and Resilience Facility2 (RRF) was 
introduced by the EU co-legislators in the REPowerEU Regulation3 amending inter alia the 
RRF  and  the  BAR  Regulations.  In  accordance  with  that  BAR  amendment,  Member  States 
were to notify the Commission by 1 March 2023 of any intention to transfer part or all of the 
provisional  allocation  from  the  BAR  to  the  REPowerEU  chapter  of  their  RRF  plan.  This 
possibility enabled Member States to secure the funds in the related investment window of the 
RRF.  

23 out of 27 Member States submitted a reasoned request for transfer of resources from the 
BAR to  their  RRF plan, out  of which 10 Member States  requested  a  full transfer. The total 
amount  of  transfer  requests  reached  EUR  2.1  billion,  corresponding  to  38%  of  the  total 
financial envelope. The  remaining  BAR allocation stood at  EUR 3.4 billion, of which EUR 
584 million  (in  current  prices)  was  envisaged  to  be  paid  in  2025  upon  receipt  of 
documentation attesting to sufficient eligible expenditure.  

On 20 June 2023, the Commission adopted a proposal for the mid-term revision of the MFF4 
aiming  at  reinforcing  the  EU’s  long-term  budget  to  increase  the  Union’s  resilience  and 
leadership  in  the  most  urgent  priorities  and  needs,  notably  strengthening  the  EU  support  to 
Ukraine.  

1 

2 

3 

4 

Regulation  (EU)  2021/1755  of  the  European  Parliament  and  of  the  Council  of  6  October  2021 
establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1) 
Regulation  (EU)  2021/241  of  the  European  Parliament  and  of  the  Council  of  12  February  2021 
establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17). 
Regulation  (EU)  2023/435  of  the  European  Parliament  and  of  the  Council  of  27  February  2023 
amending Regulation (EU) 2021/241 as regards REPowerEU chapters in recovery and resilience plans  
and  amending  Regulations  (EU)  No  1303/2013,  (EU)  2021/1060  and  (EU)  2021/1755,  and  Directive 
2003/87/EC (OJ L 63, 28.2.2023, p. 1). 
COM(2023) 337 final, 20.6.2023. 

EN 

1 

  EN 

 
On  29  February  2024,  the  Council  adopted  Regulation  (EU,  Euratom)  2024/765  amending 
Regulation  (EU,  Euratom)  2020/20935  with  the  consent  of  the  European  Parliament  for  the 
mid-term revision of the MFF. 

According  to  Article  1(5)  of  that  amendment  to  Regulation  (EU,  Euratom)  2020/2093,  the 
maximum resources  provisionally allocated of the BAR as provided for in Regulation  (EU) 
2021/1755  were  reduced by  EUR 584 264 090.  This  amount corresponds to  the outstanding 
BAR  allocation  after  the  pre-financing  paid  to  Member  States  and  the  transfers  to 
REPowerEU decided by the Member States. 

The maximum resources of the Brexit Adjustment Reserve as provided for in Regulation (EU) 
2021/1755 should therefore be reduced. To ensure effective use of the resources already paid 
to  the  Member  States  under  the  BAR  and  to  avoid  jeopardising  the  implementation  of  the 
RRF  in  the  Member  States,  the  reduction  should  not  affect  the  resources  already  paid  to 
Member  States  as  pre-financing  and  the  resources  which  Member  States  requested  to  be 
transferred to the RRF.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The proposal is based on Article 175 TFEU which is the relevant legal basis for the specific 
provisions of the Regulations to be amended within the EU Cohesion policy.  

While Regulation (EU) 2021/1755 is also based on Article 322(1) TFEU, this proposal does 
not  derogate  from  the  principle  of  annuality  and  the  carry-over  rules,  set  out  in  Regulation 
(EU,  Euratom)  2024/2509  of  the  European  Parliament  and  of  the  Council6  and  thus  the 
proposal does not need to refer to that provision of the Treaty as its additional legal basis. 

• 

Subsidiarity (for non-exclusive competence)  

This  proposal  is  in  line  with  the  subsidiarity  principle,  as  it  only  affects  the  budgetary 
provisions of the Regulation to be amended, not its scope, objective, or delivery mode. 

• 

Proportionality 

In line with  the principle of proportionality,  as set  out  in Article 5(4) TEU, the content and 
form  of  EU  action  should  not  exceed  what  is  necessary  to  achieve  the  objectives  of  the 
Treaties.  This  proposal  respects  the  proportionality  principle,  as  it  is  limited  to  changes 
strictly necessary to give effect to the amendment to Regulation (EU, Euratom) 2020/2093 in 
the basic act regulating the Brexit Adjustment Reserve. 

• 

Choice of the instrument 

The BAR Regulation  mentioned above is  to  be amended by way of a Regulation  to  align it 
with the amendment of Regulation (EU, Euratom) 2020/2093. 

5 

6 

Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 
2020/2093  laying  down  the  multiannual  financial  framework  for  the  years  2021  to  2027  (OJ  L, 
2024/765, 29.2.2024). 
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 (OJ L, 2024/2509, 26.9.2024). 

EN 

2 

  EN 

 
3. 

BUDGETARY IMPLICATIONS 

The  proposal  for  a  modification  of  the  BAR  aims  to  reduce  the  resources  provisionally 
allocated  to  the  BAR  by  an  amount  of  EUR  584 264 090,  which  is  redeployed  for  other 
purposes. The above reduction is expressed in current prices.  

 4. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The proposed amendments aim to give effect to the mid-term revision of the MFF as reflected 
in  Article  10(2)  of  Regulation  (EU,  Euratom)  2020/2093  and  do  not  aim  to  modify  the 
monitoring and reporting obligations of the Regulation that is proposed to be amended. 

• 

Detailed explanation of the specific provisions of the proposal 

The proposal is limited to the introduction of targeted amendments to an existing Regulation. 
As  it  just  aims  to  give  effect  to  the  mid-term  revision  of  Regulation  (EU,  Euratom) 
2020/2093, in particular to its Article 10(2), merely the following changes are proposed:  

Amendments  to  Regulation  (EU)  2021/1755  to  reduce  the  remaining  provisional  allocation 
that becomes available in 2025 by EUR 584 264 090 in current prices and in particular:  

– 

In Article 4, paragraph 3: 

– 

– 

point  (b)  is  amended  to  take  into  acount  the  reduction  of  the  remaining 
provisionally allocated amount to be made available in 2025; 

a new subparagraph is added after point (b) to reflect the consequences of that 
reduction. 

EN 

3 

  EN 

2025/0289 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) 2021/1755 as regards the amounts allocated to the Member 
States under the Brexit Adjustment Reserve 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 175 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Economic and Social Committee7, 
Having regard to the opinion of the Committee of the Regions8, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

7 
8 
9 

10 

11 

Since the adoption of Regulation (EU) 2021/1755 of the European Parliament and of 
the Council9, unprecedented geopolitical  events  have occurred, triggered by Russia’s 
war of aggression against  Ukraine, the ensuing energy crisis  and the related spike in 
inflation  and  interest  rates.  Those  geopolitical  and  economic  developments  have 
brought new emergencies which should be addressed to deliver on the Union’s shared 
priorities and needs. Taking into account the near exhaustion of the limited budgetary 
flexibilities  and  the  limits  reached  by  redeployment  possibilities,  the  multiannual 
financial  framework  established  by  Council  Regulation  (EU,  Euratom)  2020/209310 
had to be reinforced for the years 2024 to 2027 to provide for the funding that is the 
most essentially needed to respond to urgent and common challenges. 
Against that background, the Council adopted Regulation (EU, Euratom) 2024/76511, 
which  amended  Regulation  (EU,  Euratom)  2020/2093  by  reducing  the  maximum 
resources laid down in that Regulation  for the Brexit Adjustment Reserve, making it 
possible to redeploy them for other purposes. 

the  Brexit  Adjustment  Reserve 

OJ C , , p. . 
OJ C , , p. . 
Regulation  (EU)  2021/1755  of  the  European  Parliament  and  of  the  Council  of  6  October  2021 
establishing 
1,  ELI: 
http://data.europa.eu/eli/reg/2021/1755/oj).  
Council  Regulation  (EU,  Euratom)  2020/2093  of  17  December  2020  laying  down  the  multiannual 
financial 
(OJ  L  433I,  22.12.2020,  p.  11, 
the  years  2021 
ELI: http://data.europa.eu/eli/reg/2020/2093/oj). 
Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 
2020/2093  laying  down  the  multiannual  financial  framework  for  the  years  2021  to  2027  (OJ  L, 
2024/765, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/765/oj). 

framework 

8.10.2021, 

to  2027 

(OJ  L 

357, 

for 

p. 

EN 

1 

  EN 

 
(3) 

The  maximum  resources  of  the  Brexit  Adjustment  Reserve  as  provided  for  in 
Regulation  (EU)  2021/1755  should  therefore  be  reduced.  To  ensure  effective  use  of 
the resources already paid to the Member States under the Brexit Adjustment Reserve 
and to avoid jeopardising the implementation  in Member States of the Recovery and 
Resilience  Facility established by Regulation  (EU)  2021/241  of the European and of 
the  Council12,  the  reduction  should  not  affect  the  resources  already  paid  to  Member 
States  as  pre-financing  nor  the  resources  which  Member  States  requested  to  be 
transferred to their Recovery and Resilience Facility. 

(4) 

The  amount  of  EUR  584 264 090  that  would  be  due  to  be  paid  in  accordance  with 
Article 12(3)  of that Regulation  in  2025, should therefore  not  be paid  and  should  be 
deducted from the overall envelope of the reserve. 

(5) 

Regulation (EU) 2021/1755 should therefore be amended accordingly, 

HAVE ADOPTED THIS REGULATION: 

Article 1 

In Article 4 of Regulation (EU) 2021/1755, paragraph 3 is amended as follows:  

1. 

in the first subparagraph, point (b) is replaced by the following: 

‘(b) any remaining provisionally allocated amount shall be made available in 2025 in 
accordance with Article 12.’; 

2. 

the following subparagraph is added: 

‘By way of derogation from the first subparagraph, the amounts not transferred to the 
Recovery and Resilience Facility in accordance with Article 4a that would be due to 
be paid by the Commission in accordance with  Article 12(3), shall not be paid and 
shall be deducted from the amount referred to in paragraph 2 of this Article.’. 

This Regulation shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 2 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

12 

Regulation  (EU)  2021/241  of  the  European  Parliament  and  of  the  Council  of  12  February  2021 
(OJ  L  57,  18.2.2021,  p.  17,  ELI: 
establishing 
http://data.europa.eu/eli/reg/2021/241/oj). 

the  Recovery  and  Resilience  Facility 

EN 

2 

  EN 

 
LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT 

1. 

1.1. 

1.2. 

1.3. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3 

Title of the proposal/initiative ...................................................................................... 3 

Policy area(s) concerned .............................................................................................. 3 

Objective(s) .................................................................................................................. 3 

1.3.1.  General objective(s) ..................................................................................................... 3 

1.3.2.  Specific objective(s) ..................................................................................................... 3 

1.3.3.  Expected result(s) and impact ...................................................................................... 3 

1.3.4. 

Indicators of performance ............................................................................................ 3 

1.4. 

1.5. 

The proposal/initiative relates to: ................................................................................. 4 

Grounds for the proposal/initiative .............................................................................. 4 

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative ............................................................ 4 

1.5.2.  Added value of EU involvement (it may result from different factors, e.g. 

coordination gains, legal certainty, greater effectiveness or complementarities). For 
the purposes of this section 'added value of EU involvement' is the value resulting 
from EU action, that is additional to the value that would have been otherwise 
created by Member States alone. ................................................................................. 4 

1.5.3.  Lessons learned from similar experiences in the past .................................................. 4 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 
other appropriate instruments ....................................................................................... 5 

1.5.5.  Assessment of the different available financing options, including scope for 

redeployment ................................................................................................................ 5 

1.6. 

1.7. 

2. 

2.1. 

2.2. 

2.2.1. 

2.2.2. 

Duration of the proposal/initiative and of its financial impact .................................... 6 

Method(s) of budget implementation planned ............................................................. 6 

MANAGEMENT MEASURES................................................................................... 8 

Monitoring and reporting rules .................................................................................... 8 

Management and control system(s) ............................................................................. 8 

Justification of the budget implementation method(s), the funding implementation 
mechanism(s), the payment modalities and the control strategy proposed .................. 8 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them............................................................................................................ 8 

2.2.3.  Estimation and justification of the cost-effectiveness of the controls (ratio between 

the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure) ........................................... 8 

2.3. 

3. 

3.1. 

Measures to prevent fraud and irregularities ................................................................ 9 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10 

Heading(s) of the multiannual financial framework and expenditure budget line(s) 
affected ....................................................................................................................... 10 

EN 

1 

  EN 

3.2. 

Estimated financial impact of the proposal on appropriations ................................... 12 

3.2.1.  Summary of estimated impact on operational appropriations.................................... 12 

3.2.1.1.  Appropriations from voted budget ............................................................................. 12 

3.2.1.2.  Appropriations from external assigned revenues ....................................................... 17 

3.2.2.  Estimated output funded from operational appropriations......................................... 22 

3.2.3.  Summary of estimated impact on administrative appropriations ............................... 24 

3.2.3.1. Appropriations from voted budget .............................................................................. 24 

3.2.3.2.  Appropriations from external assigned revenues ....................................................... 24 

3.2.3.3.  Total appropriations ................................................................................................... 24 

3.2.4.  Estimated requirements of human resources.............................................................. 25 

3.2.4.1.  Financed from voted budget....................................................................................... 25 

3.2.4.2.  Financed from external assigned revenues ................................................................ 26 

3.2.4.3.  Total requirements of human resources ..................................................................... 26 

3.2.5.  Overview of estimated impact on digital technology-related investments ................ 28 

3.2.6.  Compatibility with the current multiannual financial framework.............................. 28 

3.2.7.  Third-party contributions ........................................................................................... 28 

3.3. 

4. 

4.1. 

4.2. 

4.3. 

4.4. 

4.5. 

Estimated impact on revenue ..................................................................................... 29 

DIGITAL DIMENSIONS .......................................................................................... 29 

Requirements of digital relevance .............................................................................. 30 

Data ............................................................................................................................ 30 

Digital solutions ......................................................................................................... 31 

Interoperability assessment ........................................................................................ 31 

Measures to support digital implementation .............................................................. 32 

EN 

2 

  EN 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative 

Proposal for a Regulation of the European Parliament and of the Council amending 
Regulation  (EU) 2021/1755  as regards the amounts  allocated to  the Member States 
under the Brexit Adjustment Reserve 

1.2. 

Policy area(s) concerned  

16  Expenditure  outside  the  annual  ceilings  set  out  in  the  Multiannual  Financial 
Framework (Article 16 02 03 Brexit Adjustment Reserve (BAR)) 

30 Reserves (Article 30 04 03 Brexit Adjustment Reserve (BAR)) 

1.3. 

Objective(s) 

1.3.1.  General objective(s) 

1.3.2. 

Specific objective(s) 

Specific objective No 

1.3.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

1.3.4. 

Indicators of performance 

Specify the indicators for monitoring progress and achievements. 

1.4. 

The proposal/initiative relates to:  

 a new action  
 a new action following a pilot project / preparatory action13  

 the extension of an existing action  

 a merger or redirection of one or more actions towards another/a new action 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative 

On  29  February  2024,  the  Council  adopted  Regulation  (EU,  Euratom)  2024/765 
amending  Regulation  (EU,  Euratom)  2020/2093  with  the  consent  of  the  European 
Parliament for the mid-term revision of the MFF. 

According  to  Article  1(5)  of  that  amendment  to  Regulation  (EU,  Euratom) 
2020/2093, the maximum resources provisionally allocated of the BAR as provided 

13 

As referred to in Article 58(2), point (a) or (b) of the Financial Regulation. 

EN 

3 

  EN 

 
 
 
 
 
for in Regulation (EU) 2021/1755 were reduced by EUR 584 264 090. This amount 
corresponds  to  the  outstanding  BAR  allocation  after  the  pre-financing  paid  to 
Member States and the transfers to REPowerEU decided by Member States. 

The maximum resources of the BAR as provided for in Regulation (EU) 2021/1755 
should therefore be reduced. 

1.5.2.  Added  value  of  EU  involvement  (it  may  result  from  different  factors,  e.g. 
coordination gains, legal certainty, greater effectiveness or complementarities). For 
the  purposes  of  this  section  'added  value  of  EU  involvement'  is  the  value  resulting 
from  EU  action,  that  is  additional  to  the  value  that  would  have  been  otherwise 
created by Member States alone. 

Reasons for action at EU level (ex-ante)  

Expected generated  EU added value (ex-post)  

1.5.3.  Lessons learned from similar experiences in the past 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 

other appropriate instruments 

1.5.5.  Assessment  of  the  different  available  financing  options,  including  scope  for 

redeployment 

EN 

4 

  EN 

 
 
 
1.6. 

Duration of the proposal/initiative and of its financial impact 

  limited duration  

–   in effect from 01/01/2021 to 31/12/2025  

–   financial impact  from  2021 to  2024 for commitment  appropriations and from 

2021 to 2024 for payment appropriations.  

 unlimited duration 

–  Implementation with a start-up period from YYYY to YYYY, 

–  followed by full-scale operation. 

1.7.  Method(s) of budget implementation planned  

 Direct management by the Commission 

–   by its departments, including by its staff in the Union delegations;  

–    by the executive agencies  

 Shared management with the Member States  

 Indirect management by entrusting budget implementation tasks to: 

–   third countries or the bodies they have designated 

–   international organisations and their agencies (to be specified) 

–   the European Investment Bank and the European Investment Fund 

–   bodies referred to in Articles 70 and 71 of the Financial Regulation 

–   public law bodies 

–   bodies governed by private law with a public service mission to the extent that 

they are provided with adequate financial guarantees 

–   bodies governed by the private law of a Member State that are entrusted with 
the  implementation  of  a  public-private  partnership  and  that  are  provided  with 
adequate financial guarantees 

–   bodies or persons entrusted with the implementation of specific actions in the 
common  foreign  and  security  policy  pursuant  to  Title  V  of  the  Treaty  on 
European Union, and identified in the relevant basic act 

–  bodies  established  in  a  Member  State,  governed  by  the  private  law  of  a 
Member  State  or  Union  law  and  eligible  to  be  entrusted,  in  accordance  with 
sector-specific  rules,  with  the  implementation  of  Union  funds  or  budgetary 
guarantees,  to  the extent that such bodies are controlled by public law bodies or 
by bodies governed by private law with a public service mission, and are provided 
with adequate financial guarantees in the form of joint and several liability by the 
controlling bodies or equivalent financial guarantees and which may be, for each 
action, limited to the maximum amount of the Union support. 

Comments  

EN 

5 

  EN 

 
 
2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

The proposed amendments aim to give effect to the mid-term revision of the MFF as 
reflected in Article 10(2) of Regulation (EU, Euratom) 2020/2093 and do not aim to 
modify the monitoring and reporting obligations of the Regulations that are proposed 
to be amended. 

2.2.  Management and control system(s)  

2.2.1. 

Justification  of  the  budget  implementation  method(s),  the  funding  implementation 
mechanism(s), the payment modalities and the control strategy proposed 

2.2.2. 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them 

2.2.3.  Estimation  and  justification  of  the  cost-effectiveness  of  the  controls  (ratio  between 
the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure)  

2.3.  Measures to prevent fraud and irregularities  

EN 

6 

  EN 

 
 
 
 
3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

•  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Contribution  

Heading of 
multiannual 
financial 
framework 

Number  

Diff./Non-
diff.14 

from 
EFTA 
countries
15 

from 
candidate 
countries 
and 
potential 
candidates
16 

From 
other 
third 
countries 

other assigned 
revenue 

Title 16: 
Expenditur
e outside 
the annual 
ceilings set 
out in the 
Multiannua
l Financial 
Framework 

Title 30: 
Reserves 

16 02 03 Brexit Adjustment Reserve (BAR) 

Diff. 

NO 

NO 

NO 

NO 

30 04 03 Brexit Adjustment Reserve (BAR) 

Diff. 

NO 

NO 

NO 

NO 

14 
15 
16 

Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidates from the Western Balkans. 

EN 

7 

  EN 

 
 
3.2. 

Estimated financial impact of the proposal on appropriations  

3.2.1. 

Summary of estimated impact on operational appropriations  

–    The proposal/initiative does not require the use of operational appropriations  

–   The proposal/initiative requires the use of operational appropriations, as explained below 

3.2.1.1.  Appropriations from voted budget 

Heading of multiannual financial framework  

Number 

16 02 03 Brexit Adjustment Reserve (BAR)/30 04 03 Brexit Adjustment Reserve (BAR) 

EUR million (to three decimal places) 

DG: REGIO 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 16 02 03/30 04 03 

Commitments 

Payments 

(1a) 

(2a) 

-584.264.090*  

-584.264.090*  

Appropriations of an administrative nature financed from the envelope of specific programmes  
Budget line 

(3) 

TOTAL appropriations 
for DG REGIO 

Commitments 

Payments 

=1a+1b+3 

=2a+2b+3 

0.000 

0.000 

-584.264.090 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

*Reduction already implemented in the context of the annual budgetary procedure for 2025. 

-584.264.090* 

-584.264.090* 

0.000 

-584.264.090 

-584.264.090 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

(4) 

(5) 

(6) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

8 

EN 

 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
 
TOTAL appropriations under 
HEADING 

Commitments 

of the multiannual financial framework 

Payments 

=4+6 

=5+6 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

Heading of multiannual financial  framework  

7 

‘Administrative expenditure’  

DG: REGIO 

 Human resources  
 Other administrative expenditure  
TOTAL DG REGIO 

Appropriations  

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL appropriations under HEADING 7 of the multiannual financial 
framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

9 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

-584.264.090 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

-584.264.090 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

-
584.264.090 
-
584.264.090 

TOTAL MFF 
2021-2027 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

TOTAL appropriations under 
HEADINGS 

Commitments 

of the multiannual financial framework 

Payments 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

(4) 

(5) 

(6) 

=4+6 

=5+6 

(4) 

(5) 

(6) 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL appropriations under 
HEADING <….> 

Commitments 

=4+6 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

EN 

10 

EN 

 
 
  
  
 
  
 
of the multiannual financial framework 

Payments 

=5+6 

0.000 

-584.264.090 

Year 

2024 

Year 

2025 

0.000 

Year 

2026 

0.000 

-584.264.090 

Year 

2027 

TOTAL MFF 
2021-2027 

•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

•  TOTAL  appropriations  of  an  administrative  nature  financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

TOTAL appropriations under Headings 1 
to 6 

Commitments 

of the multiannual financial framework (Reference 
amount) 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

0.000 

0.000 

-584.264.090 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

-584.264.090 

-584.264.090 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

0.000 

-584.264.090 

0.000 

0.000 

-584.264.090 

EN 

11 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
Heading of multiannual financial framework  

7 

‘Administrative expenditure’  

DG: REGIO 

 Human resources  
 Other administrative expenditure  

TOTAL DG REGIO 

Appropriations  

EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL appropriations under HEADING 7 of the multiannual 
financial framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

EUR million (to three decimal places) 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

0.000 

0.000 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

12 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
3.2.2. 

Estimated output funded from operational appropriations (not to be completed for decentralised agencies) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

OUTPUTS 

Commitment appropriations in EUR million (to three decimal places) 

Enter as many years as necessary to show the 
duration of the impact (see Section1.6) 

TOTAL 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost  N

o

Cost 

o
N

Cost 

Total 
No 

Total 
cost 

Indicate 
objectives and 
outputs  

 

Type17 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 118… 

- Output 

- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

TOTALS 

17 
18 

Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.). 
As described in Section 1.3.2. ‘Specific objective(s)’  

EN 

13 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.3. 

Summary of estimated impact on administrative appropriations  

–   The  proposal/initiative  does  not  require  the  use  of  appropriations  of  an 

administrative nature  

–    The proposal/initiative requires the use of appropriations of an administrative 

nature, as explained below 

3.2.3.1. Appropriations from voted budget 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
2021 - 2027 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

Other expenditure of an administrative nature 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

The  appropriations  required  for  human  resources  and  other  expenditure  of  an  administrative  nature 
will  be  met  by  appropriations  from  the  DG  that  are  already  assigned  to  management  of  the  action 
and/or  have  been  redeployed  within  the  DG,  together,  if  necessary,  with  any  additional  allocation 
which may be granted to the managing DG under the annual allocation procedure and in the light of 
budgetary constraints. 

3.2.4.  Estimated requirements of human resources  

–   The proposal/initiative does not require the use of human resources  

–    The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below 

3.2.4.1.  Financed from voted budget 

Estimate to be expressed in full-time equivalent units (FTEs) 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation Offices) 

20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Other budget lines (specify) 

• External staff (inFTEs) 

20 02 01 (AC, END from the ‘global envelope’) 

20 02 03 (AC, AL, END and JPD in the EU Delegations) 

Admin. Support 

- at Headquarters 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

14 

  EN 

 
  
 
line 
[XX.01.YY.YY] 
01 01 01 02 (AC, END - Indirect research) 

- in EU Delegations  

 01 01 01 12 (AC, END - Direct research) 

Other budget lines (specify) - Heading 7 

Other budget lines (specify) - Outside Heading 7 

TOTAL 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

The staff required to implement the proposal (in FTEs):  

To be covered by 
current staff 
available in the 
Commission 
services  

Exceptional additional staff* 

To be financed 
under Heading 7 
or Research 

To be financed 
from BA line 

To be financed 
from fees 

N/A 

Establishment 
plan posts 

staff 
External 
(CA, SNEs, INT) 

Description of tasks to be carried out by: 

Officials and temporary staff 

External staff 

3.2.5.  Overview of estimated impact on digital technology-related investments 

TOTAL Digital and IT appropriations 

Year 

Year 

Year 

Year 

2024 

2025 

2026 

2027 

TOTAL 
MFF 
2021 - 
2027 

HEADING 7 

IT expenditure (corporate)  

Subtotal HEADING 7 

Outside HEADING 7 

Policy IT expenditure on operational 
programmes 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

15 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
3.2.6.  Compatibility with the current multiannual financial framework  

The proposal/initiative: 

–   can be fully financed through redeployment within the relevant heading of the 

multiannual financial framework (MFF) 

–    requires use of the unallocated margin under the relevant heading of the MFF 

and/or use of the special instruments as defined in the MFF Regulation 

–    requires a revision of the MFF 

3.2.7.  Third-party contributions  

The proposal/initiative: 

–   does not provide for co-financing by third parties 

–    provides for the co-financing by third parties estimated below: 

Appropriations in EUR million (to three decimal places) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

Total 

Specify the co-financing body  

TOTAL appropriations co-
financed  

EN 

16 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.3. 

Estimated impact on revenue  

–   The proposal/initiative has no financial impact on revenue. 

–    The proposal/initiative has the following financial impact: 

–   on own resources  

–   on other revenue 

–   please indicate, if the revenue is assigned to expenditure lines 

Appropriations 
available for the 
current financial 
year 

     EUR million (to three decimal places) 

Impact of the proposal/initiative19 

Year 2024 

Year 2025  Year 2026 

Year 2027 

Budget revenue line: 

Article …………. 

For assigned revenue, specify the budget expenditure line(s) affected. 

Other  remarks  (e.g.  method/formula  used  for  calculating  the  impact  on  revenue  or 
any other information). 

4. 

DIGITAL DIMENSIONS 

4.1. 

Requirements of digital relevance 

The  Brexit  Adjustment  Reserve  is  already  included  in  the  planning  of  the  SFC2021 
information  system.  This  amendment  proposes  no  changes  that  affect  the  already 
implemented features or those planned for future release of SFC2021. 

4.2. 

Data 

4.3. 

Digital solutions 

4.4. 

Interoperability assessment 

4.5.  Measures to support digital implementation 

19 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 20% for collection costs. 

EN 

17 

  EN