AMENDING LETTER No 1 TO THE DRAFT GENERAL BUDGET 2026 Adjustments in payment appropriations Updated estimated needs for agricultural expenditure Other adjustments and technical updates
Date: 2025-10-08
Institutions: Directorate-General for Budget, European Commission
Subjects: EU office or agency, Economic and Monetary Union, agricultural expenditure, amending budget, draft budget (EU), economic and social cohesion, financial year, fishing agreement, fund (EU), general budget (EU)

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 8.10.2025  COM(2025) 851 final 2025/0210 (BUD)    AMENDING LETTER No 1 TO THE DRAFT GENERAL BUDGET 2026   Adjustments in payment appropriations    Updated estimated needs for agricultural expenditure    Other adjustments and technical updates    
 
 
Having regard to: 

‒ 

‒ 

‒ 

‒ 

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 42 thereof, 

the draft general budget of the European Union for the financial year 2026, as adopted 
by the Commission on 9 July 20253, 

The  European  Commission  hereby  presents  to  the  European  Parliament  and  to  the  Council 
Amending Letter No 1 to the draft general budget of the European Union for the financial year 
2026, for the reasons set out in the explanatory memorandum. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The changes to the general statement of expenditure and revenue as well to the statements of 
(https://eur-
revenue  and 
lex.europa.eu/budget/www/index-en.htm). An English version of the changes to this statement 
is attached for information as a budgetary annex. 

section  are  available  on  EUR-Lex 

expenditure  by 

1  

2  
3 

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,  p.  1, 
ELI: http://data.europa.eu/eli/dec/2020/2053/oj. 
OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 
COM(2025) 300 final, 9.7.2025. 

1 

 
 
 
 
 
1. 

INTRODUCTION 

Amending  Letter  No 1  (AL 1/2026)  to  the  draft  budget  for  the  year  2026  (DB 2026)  covers  the 
following elements, as a result of new information available in the meaning of Article 42 of Regulation 
(EU, Euratom) 2024/2509: 

⎯  Adjustment of payment appropriations to reflect the estimated net budgetary impact in 2026 of the 

adopted legislation related to the mid-term review of cohesion policy; 

⎯  Update of the needs for the NextGenerationEU interest line; 
⎯  Update of the estimated needs, assigned revenue and appropriations for agricultural expenditure. In 
addition  to  changing  market  factors,  AL  1/2026  also  incorporates  the  impact  of  decisions  in  the 
agricultural sector since the adoption of DB 2026 in July 2025, as well as other proposals expected 
to have a significant effect during 2026; 

⎯  Update of the split between reserve and operational lines for the Sustainable Fisheries Partnership 
Agreements  (SFPAs),  taking  into  account  the  new  protocols  with  Côte  d’Ivoire,  São  Tomé  and 
Príncipe and the Cook Islands; 

⎯  Adjustment of the number of posts in the establishment plan of the European Health and Digital 
Executive  Agency  (HaDEA)  following  a  delegation  of  additional  tasks  under  the  Critical  Raw 
Materials Act4; 

⎯  Reinforcement of payment  appropriations  for the  Economic and Monetary Union (EMU)  line to 

support Bulgaria’s Euro changeover; 

⎯  Adjustment of the budgetary nomenclature related to the possibility to transfer resources from the 
Social Climate Fund (SCF) to the European Regional Development Fund (ERDF), the European 
Social Fund Plus (ESF+), the Cohesion Fund (CF), the Just Transition Fund (JTF) and the European 
Maritime, Fisheries and Aquaculture Fund (EMFAF); 

⎯  Adjustments of the EU contribution of several decentralised agencies, as follows: 

•  A  reinforcement  of  the  European  Environment  Agency  (EEA)  to  reflect  the  provisional 
agreement  in  the  negotiations  on  the  Soil  Monitoring  Law.  The  additional  amounts  are 
proposed  to  be  compensated  by  an  equivalent  reduction  of  the  Programme  for  the 
Environment and Climate Action (LIFE);                      

•  A  reduction  of  the  reserve  for  the  Regulation  on  reattribution  of  tasks  for  the  European 
Chemicals Agency – Environmental directives and International conventions (ECHA-ENV), 
due  to  the  revised  financial  impact  following  a  delay  in  the  legislative  negotiations.  The 
corresponding appropriations will be returned to the LIFE programme; 

•  An increase of the EU contribution to the European Union Agency for Law Enforcement 
Training (CEPOL) to ensure full functionality of the new IT solution as well as to improve 
cyber security in the Agency. The increase is proposed to be compensated by an equivalent 
reduction of the Internal Security Fund (ISF). 

Overall, the net impact of AL 1/2026 on expenditure in the DB 2026 is a decrease of EUR 386,1 million 
in commitment appropriations and of EUR 1 888,8 million in payment appropriations. 

4  

Regulation  (EU)  2024/1252  of  the  European  Parliament  and  of  the  Council  of  11  April  2024  establishing  a 
framework for ensuring a secure and sustainable supply of critical raw materials and amending Regulations (EU) 
No 168/2013, (EU) 2018/858, (EU) 2018/1724 and (EU) 2019/1020 (Text with EEA relevance), OJ L, 2024/1252, 
3.5.2024, ELI: http://data.europa.eu/eli/reg/2024/1252/oj 

2 

 
 
 
 
 
 
Programme 

European Regional Development Fund (ERDF) 

European Social Fund Plus (ESF+) 

EURI interest line 

European Agricultural Guarantee Fund (EAGF) 

Sustainable Fisheries Partnership Agreements (SFPAs) 

Economic and Monetary Union (EMU) 

Adjustments to some decentralised agencies 
Technical corrections 
Total 

Commitment 
appropriations 

0,0 

0,0 

-51,0 

-335,1 

0,0 

0,0 

0,0 
0,0 
-386,1 

(In EUR million) 
Payment 
appropriations 

-1 300,0 

-100,0  

-51,0 

-440,1 

0,0 

2,3 

0,0 
0,0 
-1 888,8 

More information on each component is provided in the following sections.  

The relevant budget lines are detailed in the budgetary annex, together with the update of the revenue 
resulting from the expenditure changes included in this amending letter. 

2. 

ADJUSTMENT  OF  PAYMENT  APPROPRIATIONS  IN  RELATION  TO  THE  COHESION  MID-TERM 
REVIEW 

On 18 September 2025, Regulation (EU) 2025/1914 amending Regulations (EU) 2021/1058 and (EU) 
2021/1056 as regards specific measures to address strategic challenges in the context of the mid-term 
review  and  Regulation  (EU)  2025/1913  amending  Regulation  (EU)  2021/1057  establishing  the 
European Social Fund (ESF+) as regards specific measures to address strategic challenges, have been 
adopted.5 

These  Regulations  modify  the  level  of  financial  incentives  offered  to  Member  States  to  adjust  their 
programmes during the Cohesion mid-term review, as compared to the initial Commission proposals. 
This concerns in particular the pre-financing and co-financing rates, as well as changes to the thresholds 
which trigger these financial incentives. As a result, the net budgetary impact on payment appropriations 
in the 2026 budget is estimated at EUR 2,7 billion. This is a reduction by EUR 1,4 billion compared to 
the EUR 4,1 billion estimated budgetary impact of the Commission’s proposal, originally included in 
the DB 2026. 

In parallel, the Commission received the Member States’ updated 2026 forecasts for cohesion at the end 
of July. These confirmed the general assumptions used by the Commission for the estimated payment 
needs for Heading 2a (Economic, social and territorial cohesion) in the DB 2026, and which resulted in 
an increase by 79,5% in the overall level of payment appropriations as compared to the 2025 budget. 

It  is  therefore  proposed  to  adapt  the  level  of  payment  appropriations  for  the  European  Regional 
Development Fund (ERDF) and the European Social Fund Plus (ESF+) to reflect the outcome of the 
legislation related to the mid-term review of cohesion policy, as set out in the table below. 

Budget line  Name 

Section III – Commission 
05 02 01 
07 02 01 
Total 

 ERDF — Operational expenditure 
 ESF+ shared management strand — Operational expenditure 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

0 
0 
0 

-1 300 000 000 
-100 000 000 
-1 400 000 000 

5  

COM(2025) 123 and 164, 1.4.2025. 

3 

 
 
 
 
 
 
 
 
3. 

FUNDING COSTS OF NEXTGENERATIONEU 

In the context of the DB 2026, based on projections of NGEU disbursements and interest rates until the 
end of the third quarter of 2025, the Commission proposed a total amount of EUR 8 021,0 million for 
the cost of NGEU borrowing (EURI interest line). This level of funding represented a reinforcement by 
EUR 4 276,4 million as compared to the financial programming for 2026.  

As of 30 September 2025, all disbursements of  non-repayable NGEU support in the third quarter of 
2025 amount to a total of EUR 55,6 billion, or EUR 5,5 billion lower than at the time of establishing 
the DB 2026. This has resulted in lower costs of funding, which have been partially offset by an increase 
of about EUR 100 million in liquidity management costs (which are now estimated to amount to EUR 
350 million in total). 

The final estimated cost of funding for the 2026 budget is therefore EUR 7 970 million i.e. additional 
needs of EUR 4 225,4 million over and above the financial programming for 2026. This amount is final, 
in line with the revised approach providing that the Commission will base the budgeting of the EURI 
interest line on the volume of disbursements by the end of the third quarter of the previous year.  As 
such, it provides a stable basis for the application of the ‘EURI cascade mechanism’ by the time of the 
amending letter to the draft budget. 

The final cost for the interest line is thus reduced by EUR 51 million compared to the DB 2026. The 
Commission proposes to decrease the level of commitment and payment appropriations of the EURI 
interest line accordingly, as shown in the table below: 

Budget line  Name 

Section III – Commission 

06 04 01 

Total 

European Union Recovery Instrument (EURI) – Payment of periodic coupon 
and redemption of maturity 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

-51 000 000 

-51 000 000 

-51 000 000 

-51 000 000 

The final overall needs of EUR 4 225,4 million above the financial programming for 2026 are proposed 
to be financed in equal proportions, i.e. EUR 2 122,7 million each, from the existing availabilities and 
by  the  EURI  instrument  covered  by  past  de-commitments.  To  cover  the  50%  from  the  existing 
availabilities, first the remaining margin under sub-Heading 2b of EUR 72,8 million is proposed to be 
used,  complemented  by  the  mobilisation  of  EUR  2  039,9  million  under  the  Flexibility  Instrument. 
Therefore,  compared  to  the  DB  2026,  the  recourse  to  both  the  Flexibility  Instrument  and  the  EURI 
instrument is reduced by EUR 25,5 million each. 

4. 

EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF) 

AL 1/2026  updates  the  estimates  for  agricultural  expenditure  based  on  the  most  recent  data  and 
legislative framework. By September 2025, the Commission had at its disposal updated information on 
the outlook for the agricultural markets as well as actual figures for most of the 2025 budget execution 
for the component of EAGF under shared management. These are the basis for the updated estimates of 
the budgetary needs for 2026. 

In  addition  to  accounting  for  these  factors,  AL  1/2026  also  incorporates  the  impact  of  legislative 
decisions in the agricultural sector since the DB 2026 was adopted in July 2025.  

Overall EAGF needs for 2026, including the agricultural reserve, are now estimated at EUR 41 331,2  
million6. This is an increase of EUR 426 million compared to the DB 2026, which is due to: 

6  

The total needs include EUR 40 130,1 million of fresh appropriations plus EUR 735 million of assigned revenue 
expected to be collected in 2026, EUR 109,8 million of 2025 surplus and EUR 356,3 million in carry-over of the 
agricultural reserve. 

4 

 
 
 
 
 
1)  additional needs of EUR 78,9 million in the agricultural reserve for the exceptional measures 
adopted in 2025 and for which expenditure will be declared in the agricultural year 2026; 

2)  additional  needs  of  EUR  91  million  for  Member  States’  market  measures  and  interventions 
under budget articles 08 02 02 and 08 02 03. This amount includes a reinforcement for promotion 
measures of EUR 105 million and reductions for the fruit & vegetables and apiculture sectors of 
EUR 13 million and EUR 1 million respectively; 

3)  additional  needs  of  EUR  157  million  for  direct  payments,  as  execution  levels  in  2026  are 

expected to remain high, following the trend of 2025; 

4)  additional  needs  of  EUR  98,6  million  under  budget  article  08  02  06  ‘Policy  strategy, 
coordination  and  audit’,  the  potential  financial  consequences  of  judgements  of  the  Court  of 
Justice originally expected and budgeted for in 2025, but which were postponed;  

5)  an increase of the EAGF subsidy for the European Research Executive Agency (REA) by EUR 
0,5 million for the implementation of the promotion measures referred to in point 2) above. 

In 2025, exceptional measures under the agricultural reserve were adopted for an amount of EUR 177,5 
million. Of these, EUR 98,6 million will be paid in 2025, while EUR 78,9 million will be carried over 
to  2026 in  accordance  with Article 16(2) of the  CAP  Horizontal  Regulation7. This  will increase  the 
agricultural reserve in 2026 to EUR 528,9 million, while leaving EUR 450 million available for new 
measures.  The  reserve  will  be  financed  through  a  combination  of  the  unspent  amount  of  the  2025 
agricultural  reserve  carried  over  to  2026  (EUR  356,3  million)  and  additional  2026  EAGF  voted 
appropriations (EUR 172,6 million). 

On the other hand, the total amount of assigned revenue and appropriations carried over (including the 
agricultural reserve) which are expected to be available in 2026 will increases from EUR 440 million 
expected in the DB 2026 to EUR 1 201,1 million. Besides the EUR 356,3 million carry-over of the 
agricultural reserve mentioned in the previous paragraph, this surplus of EUR 761,1 million is mostly 
driven by higher-than-expected assigned revenue from the clearance of EAGF accounts in 2025. It will 
thus fully cover the expected additional needs in 2026, which amount to EUR 426 million. 

As  a  result  of  these  updates,  the  total  amount  of  commitment  appropriations  for  the  EAGF  is  EUR 
40 130,1 million (including EUR 172,6 million of fresh appropriations for the agricultural reserve). This 
leaves a margin of EUR 411,1 million under the sub-ceiling, net of transfers, available for the EAGF of 
EUR 40 541,2 million. As usual during the year, the Commission will closely monitor the needs for the 
EAGF, including for the agricultural reserve, and will propose relevant budgetary solutions if and as 
necessary. 

Budget line  Name 

Section III – Commission 
08 01 01 
08 02 01 
08 02 02 
08 02 03 
08 02 04 
08 02 06  
Total 

Support expenditure for the European Agricultural Guarantee Fund 
Agricultural reserve 
Types of interventions in certain sectors under the CAP Strategic Plans 
Market-related expenditure outside the CAP Strategic Plans 
Direct payments types of interventions under the CAP Strategic Plans 
Policy strategy, coordination and audit 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

500 000 
-277 368 619 
-11 000 000 
102 000 000 
-247 821 370 
98 550 000 
-335 139 989 

500 000 
-277 368 619 
-11 000 000 
-3 000 000 
-247 821 370 
98 550 000 
-440 139 989 

7  

Regulation (EU) 2021/2116 on the financing, management and monitoring of the common agricultural policy and 
repealing Regulation (EU) No 1306/2013, OJ L 435, 6.12.2021, p. 187, 
ELI: http://data.europa.eu/eli/reg/2021/2116/oj. 

5 

 
 
 
 
 
5. 

UPDATE OF THE SUSTAINABLE FISHERIES PARTNERSHIP AGREEMENTS 

The Commission has examined the most recent information available concerning Sustainable Fisheries 
Partnership Agreements (SFPAs) and reviewed the expected needs for 2026 based on the developments 
in  the  negotiations  with  the  third  countries  involved,  as  foreseen  in  point  C  of  Part  II  of  the 
Interinstitutional Agreement (IIA)8. On the basis of this review, the Commission proposes a transfer of 
EUR 2,0 million in commitment and payment appropriations from the reserve to the main operational 
SFPA line. This budgetary-neutral transfer relates to new protocols with Côte d’Ivoire, São Tomé and 
Príncipe and the Cook Islands. 

With the proposed adjustment, the total commitment appropriations available for SFPAs will amount 
to EUR 114,2 million in the reserve and EUR 39,7 million on the main operational line. With respect to 
payment appropriations, the total amount of EUR 130,4 million will include an amount of EUR 85,9 
million in the form of reserves. 

Budget line  Name 

Section III – Commission 

08 05 01 

30 02 02 
Total 

Establishing  a  governance  framework  for  fishing  activities  carried  out  by 
Union fishing vessels in third country waters 
Differentiated appropriations (Reserve for budget article 08 05 01) 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

2 025 000 

-2 025 000 
0 

2 025 000 

-2 025 000 
0 

6. 

EUROPEAN HEALTH AND DIGITAL EXECUTIVE AGENCY (HADEA) 

The establishment plan of HaDEA is proposed to be reinforced by one post in 2026. This will ensure 
the Agency can deliver on the additional tasks it was delegated under the Critical Raw Materials Act. 
The agency will be able to finance the related costs for 2026 within its budget as proposed in the DB 
2026, and therefore this does not require additional appropriations. 

The related changes to the establishment plan are set out in the budgetary annex. 

7. 

REINFORCEMENT OF THE ECONOMIC AND MONETARY UNION (EMU) LINE FOR BULGARIA’S 
ADOPTION OF THE EURO 

Bulgaria will join the euro area on 1 January 2026. This follows the European Commission’s positive 
Convergence Report of 4 June, confirmed by the European Parliament’s opinion and the final ECOFIN 
Council decision of 8 July. 

As with previous euro changeovers, and in line with the Partnership Agreement for the organisation of 
communication activities signed between the European Commission and the Republic of Bulgaria on 
12 April 2024, the Commission will co-finance Bulgaria’s communication activities, up to a maximum 
of 50% of costs. The total costs correspond to 1 euro per resident. 

To provide for the EU cofinancing, a reinforcement of EUR 3,3 million in commitment appropriations 
and EUR 1 million  in  payment appropriations  to  cover the  2025 pre-financing  was requested in  the 
Amending Budget 2/2025, financed through an equivalent mobilisation of the Flexibility Instrument. 
To  execute  the  final  payment  (corresponding  to  70%  of  the  amount  of  the  Grant  Agreement  with 
Bulgaria) an additional EUR 2,3 million in payment appropriations is requested for 2026. In line with 
the  mobilisation  at  Amending  Budget  2/2025,  this  amount  is  financed  through  an  equivalent 
mobilisation of the Flexibility Instrument. 

EUR 

8  

Interinstitutional  Agreement  between  the  European  Parliament,  the  Council  of  the  European  Union  and  the 
European  Commission  on  budgetary  discipline,  on  cooperation  in  budgetary  matters  and  on  sound  financial 
management, as well as on new own resources, including a roadmap towards the introduction of new own resources, 
OJ L 433I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj. 

6 

 
 
 
 
 
Budget line  Name 

Section III – Commission 

Commitment 
appropriations 

Payment 
appropriations 

06 20 04 01 

Total 

Coordination and surveillance of, and communication on, the Economic and 
Monetary Union, including the euro 

0 

0 

2 334 500 

2 334 500 

8. 

CREATION  OF  THE  BUDGETARY  NOMENCLATURE  RELATED  TO  THE  POSSIBILITY  OF 
TRANSFERS  FROM  THE  SOCIAL  CLIMATE  FUND  (SCF)  TO  THE  EUROPEAN  REGIONAL 
DEVELOPMENT FUND (ERDF), THE EUROPEAN SOCIAL FUND PLUS (ESF+), THE COHESION 
FUND (CF), THE JUST TRANSITION FUND (JTF) AND THE EUROPEAN MARITIME, FISHERIES 
AND AQUACULTURE FUND (EMFAF) 

An  adjustment  of  the  budgetary  nomenclature  is  proposed,  to  allow  for  the  possibility  to  transfer 
resources from the Social Climate Fund (SCF) to the European Regional Development Fund (ERDF), 
the European Social Fund Plus (ESF+), the Cohesion Fund (CF), the Just Transition Fund (JTF) and the 
European Maritime, Fisheries and Aquaculture Fund (EMFAF). Accordingly, the following new budget 
lines set out below are to be created: 

Budget line 

Name 

Section III – Commission 

09 05 02 

09 05 03 

09 05 04 

09 05 05 

09 05 06 

Total 

European  Regional  Development  Fund  (ERDF)  —  Contribution  from  the 
Social Climate Fund (SCF) 
European Social Fund Plus (ESF+) — Contribution from the Social Climate 
Fund (SCF) 
Cohesion Fund (CF) — Contribution from the Social Climate Fund (SCF) 
Just  Transition  Fund  (JTF)  —  Contribution  from  the  Social  Climate  Fund 
(SCF) 
European  Maritime,  Fisheries  and  Aquaculture  Fund  (EMFAF)  — 
Contribution from the Social Climate Fund (SCF) 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

0 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

0 

The corresponding budgetary remarks are provided in the budgetary annex. 

9. 

9.1 

ADJUSTMENTS TO DECENTRALISED AGENCIES 

Reinforcement of the European Environment Agency (EEA) 

The co-legislators’ provisional agreement on the Soil Monitoring Law requires an increase the EEA’s 
resources  by  the  equivalent  of  1  additional  contract  agent  from  2026  onwards.  The  agreement  also 
provides  additional  procurement  budget  to  develop  a  new  Copernicus  product  on  soil  removal,  to 
monitor soil sealing and integrate the data in the digital soil health data portal. The agreement required 
a revision of the Legislative Financial and Digital Statement which could only be issued in May, and 
due to the production timeline, it was too late to be included in the Commission’s proposal for the Draft 
Budget  2026.  It  is  therefore  now  proposed  to  include  the  increase  in  the  commitment  and  payment 
appropriations for EEA by EUR 0,3 million in 2026. This amount is proposed to be fully offset from 
the LIFE programme. 

Budget line  Name 

Section III – Commission 
09 10 02 
09 02 01 
Total 

European Environment Agency 
Nature and biodiversity 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

296 135 
-296 135 
0 

296 135 
-296 135 
0 

7 

 
 
 
 
 
 
9.2 

Return from a reserve for the European Chemicals Agency – Environmental directives and 
International conventions (ECHA – ENV)       

The reserve created for the Regulation on reattribution of tasks for the ECHA-ENV is proposed to be 
reduced by EUR 1 million in 2026, due to a delay in the legislative negotiations. The corresponding 
appropriations are proposed to be returned to the LIFE programme. 

Budget line  Name 

Section III – Commission 
30 02 02 
09 02 02 
Total 

Differentiated appropriations (Reserve for budget article 09 10 01) 
Circular economy and quality of life 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

-1 000 000 
1 000 000 
0 

-1 000 000 
1 000 000 
0 

9.3 

Reinforcement for the European Union Agency for Law Enforcement Training (CEPOL)  

The Commission proposes to reinforce the  EU contribution to the European Union Agency for Law 
Enforcement Training (CEPOL) with EUR 0,5 million in commitment and payment appropriations, to 
ensure the full functionality of the new IT solution provided by the Commission following the cyber-
attack in 2024, as well as to improve cyber security in the Agency.  

The reinforcement is proposed to be financed through an equivalent reduction in the appropriations of 
the Internal Security Fund. 

Budget line 

Name 

Section III – Commission 
12 02 01 
12 10 02 
Total 

Internal Security Fund (ISF) 
European Union Agency for Law Enforcement Training (CEPOL) 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

-500 000 
500 000 
0 

-500 000 
500 000 
0 

10. 

TECHNICAL CORRECTIONS RELATED TO THE EUROPEAN DATA PROTECTION SUPERVISOR 

The following technical adjustments should be implemented, related to the European Data Protection 
Supervisor in Heading 7:  

⎯  At  DB  2026,  the  Commission  maintained  stable  staffing  for  all  institutions,  which  resulted  in 
reductions  in  institutions’  requests  for  remuneration  and  allowances.  For  the  European  Data 
Protection Supervisor (EDPS), the reduction in the remuneration and allowances budget was applied 
exclusively to the EDPS budget line. However, this adjustment should have been applied to both 
the EDPS and the European Data Protection Board (EDPB) budget lines, as initially intended by the 
EDPS in their additional staff request at DB 2026. As a result, the EDPB lines are reduced by EUR 
593 104 in commitment and payment appropriations, with a corresponding increase in the EDPS 
lines. 

⎯  In addition, EDPS has requested a technical correction between budget lines 3 0 4 1 (Translation 
and interpretation costs) and 3 0 4 7 (Other operating expenditure), which is hereby implemented. 

Both adjustments have a neutral budgetary impact, and are reflected in the table below: 

Budget line 

Name 

Section IX – European Data Protection Supervisor 
1 1 0 0 
1 1 1 0 
3 0 1 0 
3 0 2 0 

Remuneration and allowances 
Contract staff 
Remuneration and allowances 
Contract staff 

8 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

519 000 
74 104 
-519 000 
-74 104 

519 000 
74 104 
-519 000 
-74 104 

 
 
 
 
 
3 0 4 1 
3 0 4 7 
Total 

Translation and interpretation costs 
Other operating expenditure 

11. 

FINANCING 

-59 126 
59 126 
0 

-59 126 
59 126 
0 

Overall, the net impact of AL 1/2026 on expenditure in the DB 2026 is a decrease of EUR 386,1 million 
in commitment appropriations and of EUR 1 888,8 million in payment appropriations. 

The reduction of EUR 51 million in the additional needs above the financial programming for the EURI 
line in 2026 results in a decrease in the mobilisation of both the Flexibility Instrument and the EURI 
Instrument in commitment and payment appropriations of EUR 25,5 million each.  

Changes  to  the  EMU  line  and  the  previous  mobilisation  of  the  Flexibility  Instrument  in  Amending 
Budget 2/2025 result in an increase in the mobilisation of the Flexibility Instrument of EUR 2,3 million 
for payment appropriations. The net impact in AL 1/2026 is thus a decrease in the mobilisation of the 
Flexibility Instrument of EUR 23,2 million in payment appropriations. 

The 2026 payment appropriations related to the mobilisation of the Flexibility Instrument in the years 
2023  to  2026  are  therefore  now  estimated  at  EUR  2  443,6  million,  in  current  prices.  The  estimated 
payment schedule of the related outstanding amounts for these years is detailed in the following table: 

Mobilisation year 

Total 

Flexibility Instrument - payment profile (in EUR million) 

2023 
2024 
2025 
2026 

2026 
83,2 
83,7 
15,8 
2 260,9 
2 443,6 

2027  Beyond MFF 
0,0 
0,0 
5,7 
0,0 
5,7 

0,0 
46,3 
9,4 
0,0 
55,7 

Total 
83,2 
129,9 
30,9 
2 260,9 
2 540,9 

9 

 
 
 
 
 
 
 
12. 

SUMMARY TABLE BY MFF HEADING 

Draft Budget 2026 

Amending Letter 1 (AL1) to Draft 
Budget 2026 

Draft Budget 2026 incl. AL1 

CA 

PA 

CA 

PA 

CA 

PA 

1 

2 

Single  Market, 
and Digital 

Innovation 

22 054 411 197 

23 309 360 126 

22 054 411 197 

23 309 360 126 

Ceiling 

22 210 000 000 

Margin 

155 588 803 

22 210 000 000 

155 588 803 

Cohesion,  Resilience 
Values 

and 

71 726 138 425 

74 617 397 666 

-51 000 000 

-1 448 665 500 

71 675 138 425 

73 168 732 166 

Ceiling 

67 523 000 000 

Of which under Flexibility 
Instrument 

2 065 413 428 

Of which under EURI 

2 138 223 000 

Margin 

498 003 

-25 500 000 

-25 500 000 

67 523 000 000 

2 039 913 428 

2 112 723 000 

498 003 

2a. 

Economic, social and territorial 
cohesion 

56 592 501 997 

59 697 735 625 

-1 400 000 000 

56 592 501 997 

58 297 735 625 

Ceiling 

56 593 000 000 

56 593 000 000 

Of which under Flexibility 
Instrument 

2b.  Resilience and values 

15 133 636 428 

14 919 662 041 

-51 000 000 

-48 665 500 

15 082 636 428 

14 870 996 541 

Margin 

498 003 

498 003 

Ceiling 

10 930 000 000 

Of which under Flexibility 
Instrument 

2 065 413 428 

Of which under EURI 

2 138 223 000 

-25 500 000 

-25 500 000 

10 930 000 000 

2 039 913 428 

2 112 723 000 

3 

Natural 
Environment 

Resources 

Margin 

and 

56 971 882 355 

53 133 437 506 

-335 139 989 

-440 139 989 

56 636 742 366 

52 693 297 517 

Ceiling 

57 100 000 000 

Margin 

128 117 645 

335 139 989 

57 100 000 000 

463 257 634 

Of  which:  Market  related 
expenditure 
direct 
payments 

and 

40 465 226 756 

40 517 034 090 

-335 139 989 

-440 139 989 

40 130 086 767 

40 076 894 101 

EAGF sub-ceiling 

41 764 000 000 

 Rounding difference excluded 
for calculating the sub-margin 

773 000 

 Net transfers between EAGF 
and EAFRD 

 Net balance available for 
EAGF expenditure  

-1 222 773 000 

40 541 227 000 

 Adjusted EAGF sub-ceiling 
corrected by transfers between 
EAGF and EAFRD 

40 542 000 000 

EAGF sub-margin 

76 773 244 

EAGF sub-margin (excluding 
the rounding difference) 

76 000 244 

41 764 000 000 

773 000 

-1 222 773 000 

40 541 227 000 

40 542 000 000 

411 913 233 

411 140 233 

335 139 989 

335 139 989 

4 

Migration 
Management 

and 

Border 

5 010 000 515 

3 886 530 129 

5 010 000 515 

3 886 530 129 

Ceiling 

5 103 000 000 

Margin 

92 999 485 

5 103 000 000 

92 999 485 

5 

Security and Defence 

2 803 506 939 

2 250 800 408 

2 803 506 939 

2 250 800 408 

Ceiling 

2 810 000 000 

2 810 000 000 

10 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Of which under Flexibility 
Instrument 

Margin 

6 493 061 

6 493 061 

6 

Neighbourhood 
World 

and 

the 

15 505 020 092 

16 511 670 072 

15 505 020 092 

16 511 670 072 

Ceiling 

15 614 000 000 

108 979 908 

Of which under Flexibility 
Instrument 

7 

European 
Administration 

Margin 

Public 

15 614 000 000 

108 979 908 

13 475 160 508 

13 475 160 508 

13 475 160 508 

13 475 160 508 

Ceiling 

12 506 000 000 

Of which under Flexibility 
Instrument 

220 957 069 

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

748 203 439 

12 506 000 000 

748 203 439 

Margin 

of  which:  Administrative 
expenditure of the institutions 

10 127 840 831 

10 127 840 831 

10 127 840 831 

10 127 840 831 

Sub-ceiling 

9 464 000 000 

9 464 000 000 

Of which under Flexibility 
Instrument 

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

663 840 831 

Sub-margin 

663 840 831 

Appropriations for headings 

187 546 120 031 

187 184 356 415 

-386 139 989 

- 1 888 805 489 

187 159 980 042 

185 295 550 926 

Ceiling  

182 866 000 000 

201 170 000 000 

182 866 000 000 

201 170 000 000 

Of which under Flexibility 
Instrument 

2 286 370 497 

2 466 761 755 

-25 500 000 

-23 165 000 

2 260 870 497 

2 443 596 755 

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

748 203 439 

748 203 439 

Of which under EURI 

2 138 223 000 

2 138 223 000 

-25 500 000 

-25 500 000 

2 112 723 000 

2 112 723 000 

Margin 

492 676 905 

18 590 628 340 

335 139 989 

1 840 140 489 

827 816 894 

20 430 768 829 

Thematic special instruments 

5 715 921 020 

5 022 549 248 

5 715 921 020 

5 022 549 248 

Total appropriations  

193 262 041 051 

192 206 905 663 

-386 139 989 

-1 888 805 489 

192 875 901 062 

190 318 100 174 

11