CELEX: 52018DC0227
Language: en
Date: 2018-04-13
Title: DRAFT AMENDING BUDGET N° 2 TO THE GENERAL BUDGET 2018 ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2017

EUROPEAN COMMISSION
            Brussels, 13.4.2018
            COM(2018) 227 final
            DRAFT AMENDING BUDGET N° 2TO THE GENERAL BUDGET 2018
            ENTERING THE SURPLUS OF THE FINANCIAL YEAR 2017 
            
               
         
         
            
               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 2018, as adopted on 30 November 2017
                  2
               ,
            
            
               –the draft amending budget No°1/2018
                  3
               , adopted on 22 February 2018,
            
            
               The European Commission hereby presents to the European Parliament and to the Council the Draft Amending Budget No 2 to the 2018 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
            
            
               Draft Amending Budget (DAB) No 2/2018 is intended to enter in the 2018 budget the surplus resulting from the implementation of the budget year 2017. As provided for in Article 18 § 3 of the Financial Regulation applicable to the general budget of the Union
                  4
               , the surplus 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 2018.
            
            
               1.The implementation of the budget year 2017 shows a surplus of EUR 555 542 325, which is therefore entered as revenue in the 2018 budget.
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2017
                     
                  
               
                     
                        Surplus Revenue 
                     
                  
                  
                     
                        338 578 242
                     
                  
               
                     
                        Surplus Expenditure
                     
                  
                  
                     
                        216 964 083
                     
                  
               
                     
                        Total surplus
                     
                  
                  
                     
                        555 542 325
                     
                  
               
               2.The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the 2018 budget. The 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 meeting in May 2018 and included in a subsequent Draft Amending Budget.
            
            
               3.The table below presents a breakdown of the outturn for 2017 in terms of the implementation of revenue:
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2017
                     
                  
                  
                     
                        Budget
                           (includ. AB1-6)
                     
                  
                  
                     
                        Outturn
                     
                  
                  
                     
                        Variation
                     
                  
               
                     
                        Sub-total Revenue
                     
                  
                  
                     
                        126 770 711 153
                     
                  
                  
                     
                        127 109 289 395
                     
                  
                  
                     
                        338 578 242
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 1 - Own resources
                     
                  
                  
                     
                        115 483 788 464
                     
                  
                  
                     
                        115 415 936 798
                     
                  
                  
                     
                        -67 851 666
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Levies and other duties in the sugar sector
                     
                  
                  
                     
                        133 300 000
                     
                  
                  
                     
                        133 705 778
                     
                  
                  
                     
                        405 778
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Custom duties
                     
                  
                  
                     
                        20 374 000 000
                     
                  
                  
                     
                        20 325 353 382
                     
                  
                  
                     
                        -48 646 618
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Own resources accruing from VAT
                     
                  
                  
                     
                        16 620 148 350
                     
                  
                  
                     
                        16 584 027 142
                     
                  
                  
                     
                        -36 121 208
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Own resources based on GNI
                     
                  
                  
                     
                        78 356 340 114
                     
                  
                  
                     
                        78 279 403 346
                     
                  
                  
                     
                        -76 936 768
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Correction of budgetary imbalances granted to UK
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        93 838 118
                     
                  
                  
                     
                        93 838 118
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Gross reduction in the annual GNI-based contribution granted to some Member States
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -390 968
                     
                  
                  
                     
                        -390 968
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 3 - Surpluses, balances and adjustments
                     
                  
                  
                     
                        6 404 529 791
                     
                  
                  
                     
                        6 416 271 649
                     
                  
                  
                     
                        11 741 858
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 4 - Persons working with the Institutions
                     
                  
                  
                     
                        1 490 262 072
                     
                  
                  
                     
                        1 485 257 588
                     
                  
                  
                     
                        -5 004 484
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 5 - Administrative operation of the institutions
                     
                  
                  
                     
                        70 200 866
                     
                  
                  
                     
                        26 114 195
                     
                  
                  
                     
                        -44 086 671
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 6 - Refunds in connection with Union agreements and programmes
                     
                  
                  
                     
                        60 000 000
                     
                  
                  
                     
                        157 090 216
                     
                  
                  
                     
                        97 090 216
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 7 - Default interest and fines
                     
                  
                  
                     
                        3 230 000 000
                     
                  
                  
                     
                        3 572 609 579
                     
                  
                  
                     
                        342 609 579
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 8 - Borrowing and lending operations
                     
                  
                  
                     
                        6 928 960
                     
                  
                  
                     
                        28 396 476
                     
                  
                  
                     
                        21 467 516
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Title 9 - Miscellaneous
                     
                  
                  
                     
                        25 001 000
                     
                  
                  
                     
                        7 612 894
                     
                  
                  
                     
                        -17 388 106
                     
                  
               
         
            
               4.The differences in Title 1 (Own Resources) represent 0,06 % of the forecast. They consist of EUR 48 million lower revenue from traditional own resources (99,8 % of the forecast has been collected) and EUR 20 million from exchange rate fluctuations (as own resources are paid in national currency but budgeted and accounted for in euro). In Title 3 (Surpluses, balances and adjustments), linked to the adjustments of own resources, the difference is limited to EUR 11 million.
            
            
               5.The largest difference (EUR 343 million) is found in Title 7 (Default interest and fines). The outturn is composed of EUR 3 273 million of competition fines and EUR 300 million linked to default interest, other penalty payments and interest linked to fines and penalty payments.
            
            
               6.The table below presents a breakdown of the outturn for 2017 in terms of budget implementation of expenditure for all Institutions:
            
            
               (in EUR)
            
            
                     
                        Outturn breakdown 2017
                     
                  
                  
                     
                        Budget
                           (includ. AB1-6)
                     
                  
                  
                     
                        Outturn
                     
                  
                  
                     
                        Variation
                     
                  
               
                     
                        Sub-total Expenditure
                     
                  
                  
                     
                        126 770 711 153
                     
                  
                  
                     
                        126 553 747 069
                     
                  
                  
                     
                        -216 964 083
                     
                  
               
                     
                        Outturn appropriations authorised in the budget
                     
                  
                  
                     
                        126 770 711 153
                     
                  
                  
                     
                        126 486 573 860
                     
                  
                  
                     
                        -284 137 292
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        European Commission
                     
                  
                  
                     
                        122 849 648 693
                     
                  
                  
                     
                        122 648 159 028
                     
                  
                  
                     
                        -201 489 665
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 1a - Competitiveness for growth and jobs
                     
                  
                  
                     
                        20 064 937 314
                     
                  
                  
                     
                        20 053 126 487
                     
                  
                  
                     
                        -11 810 827
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 1b - Economic, social and territorial cohesion
                     
                  
                  
                     
                        29 775 078 105
                     
                  
                  
                     
                        29 766 215 736
                     
                  
                  
                     
                        -8 862 370
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 2 - Sustainable growth: Natural resources
                     
                  
                  
                     
                        54 467 015 484
                     
                  
                  
                     
                        54 450 165 619
                     
                  
                  
                     
                        -16 849 864
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 3 - Security and Citizenship
                     
                  
                  
                     
                        2 793 205 540
                     
                  
                  
                     
                        2 782 591 803
                     
                  
                  
                     
                        -10 613 736
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 4 - Global Europe
                     
                  
                  
                     
                        8 937 589 174
                     
                  
                  
                     
                        8 925 596 636
                     
                  
                  
                     
                        -11 992 537
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Heading 5 - Administration
                     
                  
                  
                     
                        5 471 071 063
                     
                  
                  
                     
                        5 428 991 135
                     
                  
                  
                     
                        -42 079 928
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Other special instruments
                     
                  
                  
                     
                        1 340 752 013
                     
                  
                  
                     
                        1 241 471 611
                     
                  
                  
                     
                        -99 280 402
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Institutions
                     
                  
                  
                     
                        3 921 062 460
                     
                  
                  
                     
                        3 838 414 833
                     
                  
                  
                     
                        -82 647 627
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Parliament
                     
                  
                  
                     
                        1 909 590 000
                     
                  
                  
                     
                        1 889 574 057
                     
                  
                  
                     
                        -20 015 943
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Council & European Council
                     
                  
                  
                     
                        561 576 000
                     
                  
                  
                     
                        517 762 473
                     
                  
                  
                     
                        -43 813 527
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Court of Justice of the European Union
                     
                  
                  
                     
                        399 344 000
                     
                  
                  
                     
                        394 095 585
                     
                  
                  
                     
                        -5 248 415
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Court of Auditors
                     
                  
                  
                     
                        141 240 000
                     
                  
                  
                     
                        138 039 689
                     
                  
                  
                     
                        -3 200 311
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Economic & Social Committee
                     
                  
                  
                     
                        133 807 338
                     
                  
                  
                     
                        129 096 473
                     
                  
                  
                     
                        -4 710 865
                     
                  
               
                     
                         
                     
                  
                  
                     
                        Committee of the Regions
                     
                  
                  
                     
                        93 294 946
                     
                  
                  
                     
                        91 463 960
                     
                  
                  
                     
                        -1 830 986
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Ombudsman
                     
                  
                  
                     
                        10 905 441
                     
                  
                  
                     
                        10 241 301
                     
                  
                  
                     
                        -664 140
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European Data Protection Supervisor
                     
                  
                  
                     
                        11 324 735
                     
                  
                  
                     
                        10 075 534
                     
                  
                  
                     
                        -1 249 201
                     
                  
               
                     
                         
                     
                  
                  
                     
                        European External Action Service
                     
                  
                  
                     
                        659 980 000
                     
                  
                  
                     
                        658 065 760
                     
                  
                  
                     
                        -1 914 240
                     
                  
               
                     
                        Cancellation of appropriations carried over from previous years
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -99 258 260
                     
                  
                  
                     
                        -99 258 260
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        European Commission
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -53 513 927
                     
                  
                  
                     
                        -53 513 927
                     
                  
               
                     
                        —
                     
                  
                  
                     
                        Other Institutions
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        -45 744 333
                     
                  
                  
                     
                        -45 744 333
                     
                  
               
                     
                        Exchange rate variations on expenditure
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        166 431 469
                     
                  
                  
                     
                        166 431 469
                     
                  
               
               7.The implementation by the Commission reached 99,9 % of the authorised payment appropriations. The amount not implemented was EUR 201 million, of which EUR 99 million of the Emergency Aid Reserve.
            
            
               8.The under-implementation of the other institutions of EUR 83 million was lower than in previous two years (EUR 103 million in 2016 and EUR 94 million in 2015).
            
         
         
            
                  
                     (1)
                  
                        OJ L 298, 26.10.2012, p. 1.
               
               
                  
                     (2)
                  .
                        OJ L 57, 28.2.2018, p. 1.
               
               
                  
                     (3)
                   
                        COM(2018) 155
               
               
                  
                     (4)
                  
                        OJ L 298, 26.10.2012, p. 1.