Amending budget 2/2010: 2009 surplus

PURPOSE: presentation of draft amending budget (DAB) No 4 to the 2010 general budget. 

CONTENT: Draft Amending Budget (DAB) No 4/2010 is intended to budget the surplus resulting from the implementation of the budget year 2009. As provided for in the Financial Regulation applicable to the general budget of the European Communities3, under Article 15 § 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, which took place on 31 March 2010.

The implementation of the budget year 2009 shows a surplus of EUR 2 253 591 199 (not including contributions from European Free Trade Association (EFTA) and European Economic Area (EEA)), which is therefore entered as revenue in the 2010 budget.

The registering of the surplus can be analysed as follows:

• Revenue for the financial year: EUR  117 625 569 759.42
• Payments against current year appropriations: EUR  -116 578 956 036.54
• Payment appropriations carried over to year N+1: EUR  -1 758 859 611.37
• Cancellation of unused appropriations carried over from year N-1: EUR +337 194 076.32
• Difference between assigned revenue carried over from years N-1 to N and N to N+1: EUR 2 453 723 495.39
• Exchange differences for the year: EUR  185 541 760.39
• Budget outturn 2009 : EUR +2 264 213 443.61

The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the EU Budget. This global decrease by Member State 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.

In June 2010, the Commission will present, in a separate Draft Amending Budget, updated forecasts, which are expected to change further the amounts of the contributions by country.