CELEX: 52016DC0227
Language: en
Date: 2016-04-15
Title: DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2016 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015

EUROPEAN COMMISSION
            Brussels, 15.4.2016
            COM(2016) 227 final
            DRAFT AMENDING BUDGET N° 2TO THE GENERAL BUDGET 2016
            ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015 
            
               
         
         
            
               DRAFT AMENDING BUDGET N° 2
                  TO THE GENERAL BUDGET 2016
            
            
               ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2015 
            
            
               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 2016 adopted on 23 November 2015
                  2
               ,
            
            
               –the amending budget No 1/2016
                  3
               , adopted on 14 April 2016,
            
            
               The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 2 to the 2016 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 2/2016 is intended to enter in the budget 2016 the surplus resulting from the implementation of the budget year 2015. 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 March 2016.
            
            
               1.The implementation of the budget year 2015 shows a surplus of EUR 1 349 116 813,74 (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 2016 budget.
            
            
               The surplus results from the sum of the elements listed in the table below:
            
            
               (in EUR)
            
            
                     
                        2015
                     
                  
                  
                     
                        EFTA-EEA
                     
                  
                  
                     
                        European Union
                     
                  
                  
                     
                        Total
                     
                  
               
                     
                        Revenue for the financial year
                     
                  
                  
                     
                        392 009 812,00
                     
                  
                  
                     
                        146 231 620 482,45
                     
                  
                  
                     
                        146 623 630 294,45
                     
                  
               
                     
                        Payments against current year appropriations
                     
                  
                  
                     
                        -390 202 429,00
                     
                  
                  
                     
                        -143 094 537 574,31
                     
                  
                  
                     
                        -143 484 740 003,31
                     
                  
               
                     
                        Payment appropriations carried over to year N+1
                     
                  
                  
                     
                        -4 428 001,55
                     
                  
                  
                     
                        -1 294 470 333,92
                     
                  
                  
                     
                        -1 298 898 335,47
                     
                  
               
                     
                        Cancellation of unused appropriations carried over from year N-1
                     
                  
                  
                     
                        382 622,81
                     
                  
                  
                     
                        28 202 729,20
                     
                  
                  
                     
                        28 585 352,01
                     
                  
               
                     
                        Difference between assigned revenue carried over from years N-1 to N and N to N+1
                     
                  
                  
                     
                  
                  
                     
                        -704 014 356,32
                     
                  
                  
                     
                        -704 014 356,32
                     
                  
               
                     
                        Exchange differences for the year
                     
                  
                  
                     
                  
                  
                     
                        182 315 866,64
                     
                  
                  
                     
                        182 315 866,64
                     
                  
               
                     
                        Budget outturn 2015
                     
                  
                  
                     
                        -2 237 995,74
                     
                  
                  
                     
                        1 349 116 813,74
                     
                  
                  
                     
                        1 346 878 818,00
                     
                  
               
               2.The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the 2016 EU Budget. 
            
         
         
            
               3.The table below presents a breakdown of the European Union outturn for 2015 in terms of budget implementation (revenue and expenditure, for all Institutions):
            
            
               (in million EUR)
            
            
                     
                        Outturn breakdown 2015
                     
                  
               
                     
                        Sub-total outturn on income
                     
                  
                  
                     
                        980
                     
                  
               
                     
                        Outturn on income (differences between revenue collected and budgeted), of which:
                     
                  
                  
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 1 (own resources)
                     
                  
                  
                     
                        1 071
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 3 (surpluses, balances and adjustments)
                     
                  
                  
                     
                        -537
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 7 (interest on late payments and fines)
                     
                  
                  
                     
                        180
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Titles
                     
                  
                  
                     
                        266
                     
                  
               
                     
                        Sub-total outturn on expenditure
                     
                  
                  
                     
                        187
                     
                  
               
                     
                        Outturn on expenditure, of which: 
                     
                  
                  
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations authorised in 2015 budget: Commission
                     
                  
                  
                     
                        78
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations carried over from 2014: Commission
                     
                  
                  
                     
                        14
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Un-mobilised reserves in 2015
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Under-implementation of appropriations authorised in 2015 budget and appropriations carried over from 2014: administration heading 5 (other Institutions)
                     
                  
                  
                     
                        94
                     
                  
               
                     
                        Sub-total exchange rate differences
                     
                  
                  
                     
                        182
                     
                  
               
                     
                        Total outturn 2015
                     
                  
                  
                     
                        1 349
                     
                  
               
         
         
            
                  
                     (1)
                  OJ L 298, 26.10.2012, p. 1.
               
               
                  
                     (2)
                  OJ L 48, 24.2.2016, p. 1.
               
               
                  
                     (3)
                   OJ L XXX, XX.XX.XXX.
               
               
                  
                     (4)
                  OJ L 298, 26.10.2012, p. 1.