PURPOSE: definitive adoption of Amending budget No 3/2015.

LEGISLATIVE ACT: definitive adoption (EU, Euratom) 2015/1767 of Amending budget No 3 of the European Union for the financial year 2015.

CONTENT: the European Parliament definitively adopted Amending budget 3/2015 of the European Union in accordance with its resolution of 7 July 2015 (please see the summary of the resolution).

This Amending budget aims to enter in the 2015 budget the surplus from the 2014 financial year, amounting to EUR 1,434, 557.708 .

Entering the surplus into the budget means a correspondingly lower total contribution from Member States to finance the EU budget.

The European Parliament adopted by 590 votes to 90, with 29 abstentions, a resolution on the Council position on Draft amending budget No 3/2015 of the European Union for the financial year 2015 - entering the surplus of the financial year 2014.

Draft amending budget aims to enter in the 2015 budget the surplus from the 2014 financial year, amounting to EUR 1 435 million.

Parliament recalled the main components of that surplus and stated that on the expenditure side, the under-implementation for Section III is particularly low with EUR 29 million for 2014 and EUR 6 million for 2013 carryovers, but increased to EUR 101 million for the other institutions. The very low under-implementation in Section III underlines the ongoing shortage of payment appropriations which will remain a key challenge in implementing the 2015 budget.

Following the budgetary negotiations : taking note of Draft amending budget No 3/2015, Parliament recalled that, in the framework of the 2015 budgetary negotiations, Council insisted on shifting the payments related to the mobilisation of the European Union Solidarity Fund (EUSF) in Draft amending budgets No 5/2014 and No 7/2014 to the 2015 budget for a total amount of EUR 126.7 million. It considered that given the surplus as presented in the present Draft amending budget No 3/2015, these two 2014 Draft amending budgets, covering in total 7 EUSF cases, could have easily been paid for from the 2014 budget.

In general, Parliament regretted a tendency in Council not to honour its commitments towards countries in need which have fulfilled the conditions for mobilising the EUSF through the mobilisation of the additional resources as foreseen for the special instruments, but rather by taking money away from the existing programmes. It welcomed however the fact that the Council did not follow this approach for Draft amending budget No 4/2015 linked to the mobilisation of the EUSF for Romania, Bulgaria and Italy, presented at the same time as amending budget No 3/2015.

It recalled that the adoption of Draft amending budget No 3/2015 will reduce the share of the GNI contributions from Member States to the Union budget by EUR 1 435 million and will therefore more than compensate for their contribution to the financing of Draft amending budget No 4/2015.

Parliament underlined its willingness to adopt both Draft amending budget No 3/2015 and Draft amending budget No 4/2015 as soon as possible given that the two dossiers are strictly linked from a political point of view. In this regard, it approved the Council position on Draft amending budget No 3/2015.

The Committee on Budgets adopted the report by Eider GARDIAZABAL RUBIAL (S&D, ES) on the Council position on Draft amending budget No 3/2015 of the European Union for the financial year 2015 - entering the surplus of the financial year 2014.

Draft amending budget aims to enter in the 2015 budget the surplus from the 2014 financial year, amounting to EUR 1 435 million.

Members recalled the main components of that surplus and stated that on the expenditure side, the under-implementation for Section III is particularly low with EUR 29 million for 2014 and EUR 6 million for 2013 carryovers, but increased to EUR 101 million for the other institutions. The very low under-implementation in Section III underlines the ongoing shortage of payment appropriations which will remain a key challenge in implementing the 2015 budget.

Following the budgetary negotiations : taking note of Draft amending budget No 3/2015, Members recalled that in the framework of the 2015 budgetary negotiations, Council insisted on shifting the payments related to the mobilisation of the European Union Solidarity Fund (EUSF) in Draft amending budgets No 5/2014 and No 7/2014 to the 2015 budget for a total amount of EUR 126.7 million.

They considered that given the surplus as presented in the present Draft amending budget No 3/2015, these two 2014 Draft amending budgets, covering in total 7 EUSF cases, could have easily been paid for from the 2014 budget.

In general, Members regretted a tendency in Council not to honour its commitments towards countries in need which have fulfilled the conditions for mobilising the EUSF through the mobilisation of the additional resources as foreseen for the special instruments, but rather by taking money away from the existing programmes. They welcomed however the fact that t he Council did not follow this approach for Draft amending budget No 4/2015 linked to the mobilisation of the EUSF for Romania, Bulgaria and Italy, presented at the same time as amending budget No 3/2015.

Members recalled that the adoption of Draft amending budget No 3/2015 will reduce the share of the GNI contributions from Member States to the Union budget by EUR 1 435 million and will therefore more than compensate for their contribution to the financing of Draft amending budget No 4/2015.

They underlined Parliament’s willingness to adopt both Draft amending budget No 3/2015 and Draft amending budget No 4/2015 as soon as possible as presented by the Commission and called on the Parliament to approve the Council position on Draft amending budget No 3/2015.

On 15 April 2015, the Commission submitted to the Council draft amending budget (DAB) No 3 to the general budget for 2015 concerning the budgeting of the surplus resulting from the implementation of the budget year 2014.

The implementation of the budget year 2014 shows a surplus of EUR 1 434 557 707.74 which will diminish accordingly the global contribution of Member States to the financing of the EU budget.

On 19 June 2015, the Council adopted its position on DAB No 3/2015 (see the technical annex to the Council document 9765/15 ).

PURPOSE: to present the Draft Amending Budget (DAB) No 3/2015.

CONTENT: the present Draft Amending Budget (DAB) No 3/2015 is intended to budget the surplus resulting from the implementation of the budget year 2014. 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, which took place at end March 2015.

Surplus : the implementation of the budget year 2014 shows a surplus of EUR 1 434 557 707.74 , which is therefore entered as revenue in the 2015 budget.

The budgeting of the surplus will diminish accordingly the global contribution of the Member States to the financing of the 2015 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), Gross National Income (GNI)) including the updated amount of the UK correction which will be available after the Advisory Committee on Own Resources (ACOR) meeting in May 2015.