Amending budget 3/2022: surplus of the financial year 2021

PURPOSE: presentation of draft amending budget No 2/2022 to enter in the 2022 budget the surplus resting from the implementation of the budget year 2021.

CONTENT: draft amending budget (DAB) No 2/2022 is intended to enter in the 2022 budget the surplus resulting from the implementation of the budget year 2021.

The implementation of the budget year 2021 shows a surplus of EUR 3.2 billion, which is therefore entered as revenue in the 2022 budget.

Budgeting the surplus will reduce the total contribution of the Member States to the financing of the 2022 budget accordingly.

The combined net variations in Title 1 (Own Resources) and Title 2 (Surpluses, balances and adjustments) total EUR 1 642 million. This positive difference is predominantly driven by a higher than expected amount of customs duties made available to the EU budget in the last months of the year.

The variations in Title 4 (Financial revenue, default interest and fines) amount to EUR 1 111 million, which comprises competition fines and default interest, other penalty payments and interest linked to fines and penalty payments. This positive difference is predominantly driven by a higher than forecasted amount of competition fines (by EUR 957 million) finally cashed in the last months of the year.

The amount not implemented by all institutions combined was EUR 652 million.

The Commission implemented 99.95 % of the authorised payment appropriations.

The under implementation of the Commission concerned an amount of EUR 81 million of voted appropriations and EUR 250 million of appropriations carried over from 2020. Of this amount, EUR 183 million related to the Emergency Support Instrument, for which the purchase of the vaccine doses for low-income countries will be completed in 2022.

The under-implementation of the other institutions of EUR 117 million and cancellation of appropriations of EUR 77 million is similar to the levels of previous years.