CELEX: 52017DC0188
Language: en
Date: 2017-04-12
Title: DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2017 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2016

EUROPEAN COMMISSION
            Brussels, 12.4.2017
            COM(2017) 188 final
            DRAFT AMENDING BUDGET N° 2TO THE GENERAL BUDGET 2017
            ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2016 
            
               
         
         
            
               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,
            
            
               –the Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the Financial Regulation applicable to the general budget of the Union
                  1
               , and in particular Articles 18(3) and 41 thereof,
            
            
               –the general budget of the European Union for the financial year 2017 adopted on 1 December 2016
                  2
               ,
            
            
               –the amending budget No 1/2017
                  3
               , adopted on [5] April 2017,
            
            
               The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 2 to the 2017 budget.
            
            
            
               CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY SECTION
            
            
            
               The changes to the statement of revenue and expenditure by section are available on EUR-Lex (
               
                  http://eur-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.
            
            
               EXPLANATORY MEMORANDUM
            
            
               The present Draft Amending Budget (DAB) No 2/2017 is intended to enter in the budget 2017 the surplus resulting from the implementation of the budget year 2016. As provided for in the Financial Regulation applicable to the general budget of the Union
                  4
               , under Article 18 § 3, it is the only subject of this DAB and it has to be submitted within 15 days following the submission of the provisional accounts at end of March 2017.
            
            
               1.The implementation of the budget year 2016 shows a surplus of EUR 6 404 529 791,03 (excluding the outturn of contributions received from European Free Trade Association (EFTA) countries part of the European Economic Area (EEA) agreement), which is therefore entered as revenue in the 2017 budget.
            
            
               The surplus results from the sum of the elements listed in the table below:
            
            
               (in EUR)
            
            
                     
                        2016
                     
                  
                  
                     
                        EFTA-EEA
                     
                  
                  
                     
                        European Union
                     
                  
                  
                     
                        Total
                     
                  
               
                     
                        Revenue for the financial year
                     
                  
                  
                     
                        393 490 071,00
                     
                  
                  
                     
                        144 323 275 745,23
                     
                  
                  
                     
                        144 716 765 816,23
                     
                  
               
                     
                        Payments against current year appropriations
                     
                  
                  
                     
                        -389 965 609,25
                     
                  
                  
                     
                        -134 790 370 338,67
                     
                  
                  
                     
                        -135 180 335 947,92
                     
                  
               
                     
                        Payment appropriations carried over to year N+1
                     
                  
                  
                     
                        -3 838 251,04
                     
                  
                  
                     
                        -1 651 142 565,23
                     
                  
                  
                     
                        -1 654 980 816,27
                     
                  
               
                     
                        Cancellation of unused appropriations carried over from year N-1
                     
                  
                  
                     
                        351 994,52
                     
                  
                  
                     
                        62 504 192,08
                     
                  
                  
                     
                        62 856 186,60
                     
                  
               
                     
                        Difference between assigned revenue carried over from years N-1 to N and N to N+1
                     
                  
                  
                     
                  
                  
                     
                        -1 367 077 753,06
                     
                  
                  
                     
                        -1 367 077 753,06
                     
                  
               
                     
                        Exchange differences for the year
                     
                  
                  
                     
                  
                  
                     
                        -172 659 489,32
                     
                  
                  
                     
                        -172 659 489,32
                     
                  
               
                     
                        Budget outturn 2016
                     
                  
                  
                     
                        38 205,23
                     
                  
                  
                     
                        6 404 529 791,03
                     
                  
                  
                     
                        6 404 567 996,26
                     
                  
               
               2.The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the 2017 budget. The final contributions by Member States will also be influenced by the updated own resources forecast (Traditional Own Resources (TOR), Value Added Tax (VAT) and Gross National Income (GNI)) including the updated amount of the UK correction which will be available after the Advisory Committee on Own Resources (ACOR) meeting in May 2017.
            
            
               3.The table below presents a breakdown of the outturn for 2016 in terms of budget implementation (revenue and expenditure, for all Institutions):
            
            
               (in million EUR)
            
         
         
            
                     
                        Outturn breakdown 2016
                     
                  
               
                     
                        Sub-total outturn on income
                     
                  
                  
                     
                        1 688
                     
                  
               
                     
                        Outturn on income (differences between revenue collected and budgeted), of which:
                     
                  
                  
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 1 (own resources)
                     
                  
                  
                     
                        -1 511
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 3 (surpluses, balances and adjustments)
                     
                  
                  
                     
                        8
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 7 (interest on late payments and fines)
                     
                  
                  
                     
                        3 052
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Titles
                     
                  
                  
                     
                        138
                     
                  
               
                     
                        Sub-total outturn on expenditure
                     
                  
                  
                     
                        4 889
                     
                  
               
                     
                        Outturn on expenditure, of which: 
                     
                  
                  
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations authorised in 2016 budget: Commission
                     
                  
                  
                     
                         4 825
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations carried over from 2015: Commission
                     
                  
                  
                     
                        28
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Un-mobilised reserves in 2016
                     
                  
                  
                     
                        1
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations authorised in 2016 budget and appropriations carried over from 2015: administration heading 5 (other Institutions)
                     
                  
                  
                     
                        35
                     
                  
               
                     
                        Sub-total exchange rate differences
                     
                  
                  
                     
                        -173
                     
                  
               
                     
                        Total outturn 2016
                     
                  
                  
                     
                        6 405
                     
                  
               
         
         
            
                  
                     (1)
                  OJ L 298, 26.10.2012, p. 1.
               
               
                  
                     (2)
                  OJ L 51, 28.2.2017, p. 1.
               
               
                  
                     (3)
                   OJ L XXX, XX.XX.XXX.
               
               
                  
                     (4)
                  OJ L 298, 26.10.2012, p. 1.