Amending budget 2/2016: surplus of the financial year 2015

PURPOSE: presentation of Draft Amending Budget (DAB) No 2/2016.

CONTENT: 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, 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.

Surplus: the implementation of the budget year 2015 shows a surplus of EUR 1 349 116 813.74 which is therefore entered as revenue in the 2016 budget.

The surplus results from the sum of the elements listed below:

Outturn on income, of which:

- Own resources: EUR 1.071 billion.

- Surpluses, balances and adjustments: EUR -537 million.

- Interest on late payments and fines: EUR 180 million.

- Other Titles: EUR 266 million.

Sub-total outturn on expenditure: EUR 187 million.

Outturn on expenditure, of which:  

- Under-implementation of appropriations authorised in 2015 budget: Commission: EUR 78 million.

- Under-implementation of appropriations carried over from 2014: Commission: EUR 14 million.

- Under-implementation of appropriations authorised in 2015 budget and appropriations carried over from 2014: administration heading 5 (other Institutions): EUR 94 million.

Sub-total exchange rate differences for 2015: EUR 182 million.

Total implementation 2015: EUR 1.349 billion.

The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the 2016 EU Budget.