Explanatory Memorandum to COM(2023)530 - Amending budget N° 4 to the budget 2023 Reduction in payment appropriations Other adjustments and technical updates - Main contents
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| dossier | COM(2023)530 - Amending budget N° 4 to the budget 2023 Reduction in payment appropriations Other adjustments and technical updates. |
|---|---|
| source | COM(2023)530  |
| date | 11-10-2023 |
1. Introduction
The purpose of Draft Amending Budget (DAB) No 4 for the year 2023 is to update the expenditure side of the budget for the following purposes:
–To reduce the appropriations of the International Thermonuclear Experimental Reactor (ITER) project by EUR 280 million in commitment and EUR 264 million in payment appropriations, due to the delays accrued in the implementation of the project, which will not be possible to be caught up later this year;
–To decrease the level of payment appropriations for the Digital Europe Programme (DEP), the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the European Agricultural Fund for Rural Development (EAFRD) and the Asylum, Migration and Integration Fund (AMIF) for a total amount of EUR 3 billion. These amounts could not be included in the redeployments proposed in the ‘Global transfer’ (DEC 13/2023) submitted to Parliament and Council on 27 September 2023;
–To adjust the level of administrative expenditure, pensions and European Schools in heading 7 and increase the level of appropriations by EUR 32,5 million as a result of salary revision, higher number of pension beneficiaries, and continued high energy prices;
–To allow the European External Action Service (EEAS) to recruit 20 cost-free seconded national experts for Military Planning and Conduct Capability (MPCC) without impact on the level of appropriations in 2023;
–To adjust the EU contribution and the number of posts of the European Public Prosecutor's Office (EPPO) to reinforce its security and cybersecurity;
–To adjust the EU contribution to the European Environment Agency to take account of the ongoing negotiations on the Nature restoration law proposal;
Overall, the net impact of this DAB on expenditure amounts to a decrease of EUR 247,5 million in commitment appropriations and of EUR 3 254,8 million in payment appropriations.
Contents
- 2. Reduction of the appropriations of the ITER project
- 3. Reduced needs in payment appropriations
- 4. European Public Administration
- Administrative expenditure of the Institutions
- Pensions
- European Schools
- Overall and detailed impact by Sections
- Section VII - European Committee of the Regions
- Section X - European External Action Service
- 5. European External Action Service (EEAS)
- 7. European Environment Agency (EEA)
- 8. Financing
- 9. Summary table by MFF heading
The ITER project experienced increasing difficulties in its implementation in the course of the year, notably due to essential repair needs on some parts. The project is undergoing a full re-baselining exercise whose adoption by the ITER Council is foreseen in November 2024. This situation leads to an important reduction of the needs in 2023 in both commitment and payment appropriations. Consequently the Commission proposes to reduce the level of appropriations in this DAB by EUR 280 million in commitment and EUR 264 million in payment appropriations.
| Budget line | Name | Commitment appropriations | Payment appropriations |
| 01 04 01 | Construction, operation and exploitation of the ITER facilities — European Joint Undertaking for ITER — and the Development of Fusion Energy | -280 000 000 | -264 000 000 |
| Total | -280 000 000 | -264 000 000 |
The ‘Global transfer’ is an annual exercise organised within the Commission for which all Directorates Generals and Services are requested to review by early September their respective payment implementation of the current budget until the end of the year concerned. This exercise aims to ensure maximum implementation of the budget in payment appropriations at the end of the year by matching additional needs with expected under-implementation. An ad hoc request for transfer in accordance with Article 31 of the Financial Regulation 7 is annually submitted to the European Parliament and to the Council as a result.
The ‘Global transfer’ exercise showed under-implementation of some programmes of nearly EUR 4,6 billion, which was partly balanced by requests for reinforcements of about EUR 1,6 billion. The remaining balance of EUR 3 billion cannot be absorbed in 2023 and will need to be reduced to avoid an expenditure surplus at the end of the year. Consequently, the Commission proposes to reduce the level of payment appropriations of the Digital Europe Programme (DEP), the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the European Agricultural Fund for Rural Development (EAFRD) and the Asylum, Migration and Integration Fund (AMIF) as follows:
·DEP by EUR 348,6 million
·ERDF by EUR 1 081,3 million
·ESF+ by EUR 650 million
·EAFRD by EUR 685 million
·AMIF by EUR 259 million
DEP is a new programme. Contrary to well-established programmes, DEP targets beneficiaries which are much less familiar with EU funding rules; leading to partial undersubscription, sometimes also due to the sensitivity of cybersecurity issues and delayed commitments by Member States (50% co-investments are expected to come from the national budgets). Moreover, checks imposed in particular by Article 12 of the DEP Regulation 8 on participation restrictions have proven to be time consuming and sometimes delayed the signature of grant agreements and some large procurement files. This led to surpluses in payment appropriations.
With respect to the ERDF and the ESF+, the decrease of EUR 1,72 billion in payment appropriations is explained by the late adoption of the 2021-27 programmes, for which no programmes were adopted in the first year of the MFF. Most adoptions (61% of programmes) took place during the last quarter of 2022 and six programmes remained to be adopted in 2023.
While Member States’ authorities are focusing their efforts on finalising implementation of their 2014-20 programmes (including REACT-EU) and the Recovery and Resilience Facility (RRF), this delayed programming is negatively impacting the pace of implementation of the 2021-27 period and the level of expected claims to be received before the end of 2023. The delay is also reflected in the latest update of Member States’ forecasts from July 2023, which were EUR 2,1 billion (-41%) lower than the ones submitted in January 2023. The reduction proposed by the Commission therefore takes into account the Member States’ forecast, the level of project selection on the ground, the pipeline of expenditure declared by beneficiaries and the state of play for the fulfilment of enabling conditions for all programmes.
Additonally, the Commission proposes a reduction of EUR 10,8 million in payment appropriations for the completion line on Innovative actions in the field of sustainable urban development. The implementation of this initiative was faster than expected and in 2022 the initial budget of EUR 31,8 million was reinforced by EUR 20,2 million via internal Commission transfers. as a result, the payment needs for 2023 are lower than initally included in the 2023 budget.
With respect to the EAFRD, the Commission has made an analysis of the declarations of expenditure received so far and the Member States' most recent forecasts submitted by the end of August 2023. The execution of EAFRD 2023-2027 is slower than expected and lower than indicated in the previous forecasts of the Member States. The expected under-implementation is due to two factors. First, Member States concentrate their efforts on maximising the implementation of the EAFRD 2014-2022 to avoid de-commitments. Second, Member States prioritise the implementation of projects supported by NGEU. As a result, an aggregate net surplus of EUR 685 million in payment appropriations cannot be implemented this year.
For the AMIF, overall payment needs related to Emergency Assistance are lower than initally estimated. In particular, a number of high-value invoices are still under analysis and some payment conditionality requirements are not yet met for certain projects. Pending submission of complementary supporting documents, the corresponding payments are then delayed to 2024. In addition, a lower clearance of accounts than foreseen will be carried out, thereby delaying further payments to 2024.
The detailed reduction in payment appropriations requested in this DAB is set out below:
| EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| Section III – Commission | |||
| 02 04 01 11 | European Cybersecurity Industrial, Technology and Research Competence Centre | 0 | - 65 653 251 |
| 02 04 02 10 | High-performance computing | 0 | - 24 803 554 |
| 02 04 03 | Artificial intelligence | 0 | - 156 431 542 |
| 02 04 04 | Skills | 0 | - 49 440 166 |
| 02 04 05 01 | Deployment | 0 | - 45 500 204 |
| 02 04 05 02 | Deployment / Interoperability | 0 | - 6 731 567 |
| 05 02 01 | ERDF — Operational expenditure | 0 | - 1 070 000 000 |
| 05 02 99 03 | Completion of the ERDF — Article 25 — Article 11 (prior to 2021) | 0 | - 439 426 |
| 05 02 99 04 | Completion of the ERDF — Innovative actions in the field of sustainable urban development (prior to 2021) | 0 | - 10 830 465 |
| 07 02 01 | ESF+ shared management strand — Operational expenditure | 0 | - 650 000 000 |
| 08 03 01 01 | Rural development types of interventions under the CAP Strategic Plans | 0 | - 685 000 000 |
| 10 02 99 01 | Completion of previous actions in the areas of migration (prior to 2021) | 0 | - 259 000 000 |
| Total | 0 | -3 023 830 175 |
In this DAB 4/2023, the Commission proposes adjustments to the heading 7 “European Public Administration”, notably in relation to the impact of the increased salary adjustment on administrative expenditure: 2,7 % (i.e. 1,0 % residual update after the first update of 1,7 % from 1 January) instead of +2,6 % to be applied retroactively as from 1 July 2023 as used in the 2023 budget, a higher number of new pension beneficiaries in comparison with the estimates when the 2023 budget was established, and the impact of continued high energy prices.
High inflation, continued high energy prices and the evolution on the purchasing power of the civil servants in Member States have a major impact on the administrative expenditure of the institutions, as well as on pensions and European schools.
In accordance with Articles 64 and 65 of the Staff Regulations, the remuneration of the officials and other servants of the European Union is updated each year, in the light of a report presented by the Commission, based on statistical data prepared by Eurostat in agreement with the national statistical offices of the Member States, reflecting the situation in the Member States as at 1 July. The calculation of the update is based on the principle of parallelism between the evolution of real (net of inflation) remuneration of EU officials and national civil servants of the Member States. It reflects the combined effect of two main variables:
¾The annual evolution of real salaries of civil servants in the central governments of a sample of 10 Member States representing more than 75 % of the Union GDP.
¾Annual inflation in Brussels and Luxembourg calculated by weighting national consumer price inflation as measured by the Belgium HICP and Luxembourg CPI according to the distribution of EU staff serving in those Member States.
In the 2023 budget, the forecasted salary update rate to be applied retroactively as from 1 July 2023 was 2,6 % (6 months impact). This rate was calculated by the Commission services in November 2022, based on the estimated evolution of the purchasing power and cost of living for the reference period (1.7.2022 - 30.6.2023), according to the method prescribed in the Staff Regulations.
In line with the provisions set out in Annex XI of the Staff Regulations, the Eurostat report for the current exercise will be issued on 31 October 2023, and it will set out the adjustment of the nominal net remuneration of EU officials in Brussels and Luxembourg with effect from July 2023 in order to maintain a parallel development of purchasing power with the civil servants in the Member States. Whereas the Commission report 9 to the Council and the European Parliament will be adopted in November, it is appropriate to review the situation, and without prejudice to that final report, the probability of a salary update slightly higher than that used to establish the budget 2023 is high. Notably, the joint Belgium and Luxembourg index (JBLI) for the relevant period is significantly higher than originally forecast (4,6 %). At the same time, it is estimated that the purchasing power in the ten reference Member States will decrease by -1,8 %, thus leading to a total update rate of 2,7 %.
Since the timing of the report is clearly set out in Annex XI of the Staff Regulations as end October, it would be too late to formally propose an amending budget after the rate is finalised. However, in accordance with the budgetary principles of sound financial management and realistic budgeting, a proposal to increase the budgetary appropriations related to salaries and pensions is justified.
The Commission has tried to contain its administrative expenditure by maintaining a strict stable staffing policy and by applying substantial reductions in non-salary related expenditure, such as for meetings and committees, to the fullest extent possible. Therefore no additional appropriations are requested for the Commission as regards the higher salary update rate.
Similarly, the other institutions have made all possible efforts to cover additional needs by redeployment of existing resources and by postponing non-obligatory investments. Nonetheless, it is necessary to reinforce the administrative expenditure for the Committee of the Regions and the European External Action Service by respectively EUR 300 000 and EUR 1,8 million. For the other institutions no reinforcement is required.
In addition to the above elements, the continued high level of energy prices has led to additional expenditure until end 2023, which will be met to the greatest extent possible by redeployment and transfers. However, in the case of the Committee of the Regions, a reinforcement of EUR 250 000 for energy expenditure is required in order to fulfil all related contractual obligations.
With respect to pension expenditure, the projection of the needs until end 2023 shows a deficit of
EUR 49,1 million, due to several elements that lead to an increase in the forecasted pension expenditure for 2023:
·A significant shortfall in appropriations for retirement pensions due to the fact that the number of pension beneficiaries at the end of 2022 was higher by 238 than estimated in the budget 2023; 39% of this increase related to beneficiaries from decentralised agencies.
·A likely similar higher increase of pension beneficiaries during the course of 2023 in comparison with the assumptions used in budget 2023, given that in September the number of additional old-age pension beneficiaries since January 2023 is already close to the total increase estimated for 2023, while the number of beneficiaries receiving an invalidity allocation has exceeded the forecast by more than 50 %.
·The impact of the change in the annual adjustment for pensions described above, including the additional needs for 6 months due to the intermediate pension update of 1,7 % as of 1 January 2023.
The above elements lead to an overall deficit of EUR 61,1 million for pension expenditure. Part of this deficit is compensated by a surplus of about EUR 12 million stemming from lower than anticipated payments related to correction coefficients for pensioners. The correction coefficients 10 are adjusted at the same time as salaries and pensions to ensure purchasing power parity across all Member States in which retired staff reside.
Additionally, it is proposed to redeploy EUR 27,6 million from the budget lines for staff remuneration as the higher increase of retirements has led mechanically to a margin of manoeuvre, which will allow for such a transfer of appropriations. Overall, the net request for reinforcement amounts therefore to EUR 21,5 million.
A reinforcement of EUR 8,7 million is requested for the European Schools to cover the impact of the additional needs for 6 months due to the intermediate salary update as of 1 January 2023 and continued high energy prices.
Overall, the proposal is to increase the non-differentiated expenditure of heading 7 (European Public Administration) by EUR 32,5 million for 2023. It corresponds to an increase of EUR 2,4 million for the administrative expenditure of the other Institutions, EUR 49,1 million for pensions of all institutions and EUR 8,7 million for the European Schools. The increases are compensated by a decrease of administrative expenditure of the Commission for EUR 27,6 million.
The overall impact on expenditure is as follows:
| Amounts in EUR | |||
| Budget 2023 (incl. ABs 1-2/2023 and DAB 3/2023) | Draft Amending Budget 4/2023 | Budget 2023 | |
| Pensions and European Schools | 2 566 476 000 | 57 787 126 | 2 624 263 126 |
| Pensions | 2 341 995 000 | 49 100 000 | 2 391 095 000 |
| European Schools (COM) | 224 481 000 | 8 687 126 | 233 168 126 |
| Administrative expenditure of the institutions | 8 746 725 376 | -25 269 000 | 8 721 456 376 |
| Commission | 4 059 678 702 | -27 619 000 | 4 032 059 702 |
| Other institutions | 4 687 046 674 | 2 350 000 | 4 689 396 674 |
| European Parliament | 2 247 134 550 | 0 | 2 247 134 550 |
| Council | 647 908 757 | 0 | 647 908 757 |
| Court of Justice of the European Union | 486 025 796 | 0 | 486 025 796 |
| Court of Auditors | 175 059 922 | 0 | 175 059 922 |
| European Economic and Social Committee | 158 767 970 | 0 | 158 767 970 |
| Committee of the Regions | 116 125 392 | 550 000 | 116 675 392 |
| European Ombudsman | 13 212 447 | 0 | 13 212 447 |
| European Data Protection Supervisor | 22 711 559 | 0 | 22 711 559 |
| European External Action Service | 820 100 281 | 1 800 000 | 821 900 281 |
| Total | 11 313 201 376 | 32 518 126 | 11 345 719 502 |
The detailed impact by Sections is as follows:
Section III – European Commission
| Amounts in EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| 20 01 02 01 | Remuneration and allowances — Headquarters and Representation offices | -27 619 000 | -27 619 000 |
| 21 01 01 | Pensions and allowances | 49 100 000 | 49 100 000 |
| 21 02 01 01 | Office of the Secretary-General of the European Schools (Brussels) | 1 062 919 | 1 062 919 |
| 21 02 01 02 | Bruxelles I | 688 850 | 688 850 |
| 21 02 01 03 | Bruxelles II | 2 533 248 | 2 533 248 |
| 21 02 01 04 | Bruxelles III | 163 514 | 163 514 |
| 21 02 01 05 | Bruxelles IV | 667 530 | 667 530 |
| 21 02 01 06 | Luxembourg I | 1 591 725 | 1 591 725 |
| 21 02 01 07 | Luxembourg II | ||
| 21 02 01 08 | Mol | 1 751 040 | 1 751 040 |
| 21 02 01 09 | Frankfurt | ||
| 21 02 01 10 | Karlsruhe | 102 831 | 102 831 |
| 21 02 01 11 | München | 21 967 | 21 967 |
| 21 02 01 12 | Alicante | 43 502 | 43 502 |
| 21 02 01 13 | Varese | 60 000 | 60 000 |
| 21 02 01 14 | Bergen | ||
| Total | 30 168 126 | 30 168 126 |
| Amounts in EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| 1 2 0 0 | Remuneration and allowances | 300 000 | 300 000 |
| 2 0 2 4 | Energy consumption | 250 000 | 250 000 |
| Total | 550 000 | 550 000 |
| Amounts in EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| 3 0 0 0 | Remuneration and entitlements of statutory staff | 1 800 000 | 1 800 000 |
| Total | 1 800 000 | 1 800 000 |
Following the adoption by the Council of the addendum to the European Union Military Staff (EUMS) Terms of Reference and Organisation ST 9762/17 of 9 June 2017, and in line with the development of the Military Planning and Conduct Capability (MPCC) as foreseen in the MPCC Roadmap, the EEAS increases its Military Seconded National Experts (SNEs) in the MPCC staff with +20 (cost-free) positions.
This operation will be budgetary neutral, and any overhead or any ancillary costs related to these SNEs in 2023 will be absorbed by the EEAS budget.
6. European Public Prosecutor’s Office (EPPO)
The Commission is proposing to increase the level of appropriations for the security of the building and of the IT systems of EPPO. The complex and sensitive files managed by EPPO require a reinforcement of the security of the building and of the IT systems of the agency to which eight additional Temporary Agents are proposed to be allocated. The budget of the EPPO is thus proposed to be increased by EUR 500 000 in commitment and payment appropriations to cover the expenditure in year 2023 of the salaries of the new staff and considering the recruitment will start only towards the end of 2023. To cover for the additional apprioriations, one source of redeployment has been identified within sub-heading 2b. An amount of EUR 500 000 in commitment appropriations is therefore proposed to be released from the prerogative line covering expenditure related to supporting analytical studies in the field of employment and social affairs, and analyses of and studies on the social situation, demography and demographic change and family.
| EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| Section III – Commission | |||
| 07 10 08 | European Public Prosecutor's Office (EPPO) | 500 000 | 500 000 |
| 07 20 04 08 | Analysis of and studies on the social situation, demography and the family | - 500 000 | 0 |
| Total | 0 | 500 000 |
The related changes to the establishment plan are set out in the budgetary annex.
The Commission proposal for the Nature Restoration Law 11 included new tasks for the European Environment Agency, which were expected to require an amount of EUR 2 301 604 in 2023, offset from the LIFE programme. In accordance with Article 49 of the Financial Regulation, this amount was entered into the reserve (the ‘provisions’ title). In view of the fact that interinstitutional negotiations on the Nature Restoration Law proposal are still ongoing, the Commission proposes to return the 2023 allocation to the LIFE programme as follows:
| EUR | |||
| Budget line | Name | Commitment appropriations | Payment appropriations |
| Section III – Commission | |||
| 09 02 02 | Circular economy and quality of life | 2 301 604 | 2 301 604 |
| 30 02 02 | Differentiated appropriations (Reserve for budget article 09 10 02) | - 2 301 604 | - 2 301 604 |
| Total | 0 | 0 |
Overall, the net impact of this DAB is a decrease of EUR 247,5 million in commitment appropriations and of EUR 3 254,8 million in payment appropriations under the 2023 budget.
| Budget 2023 (incl. ABs 1-3/2023) | Draft Amending Budget 4/2023 | Budget 2023 (incl. ABs 1-3/2023 and DAB 4/2023) | ||||||
| CA | PA | CA | PA | CA | PA | |||
| 1. | Single Market, Innovation and Digital | 21 695 056 589 | 20 802 892 074 | -280 000 000 | -612 560 284 | 21 415 056 589 | 20 190 331 790 | |
| Of which under Flexibility Instrument | ||||||||
| Ceiling | 21 727 000 000 | 21 727 000 000 | ||||||
| Margin | 31 943 411 | 280 000 000 | 311 943 411 | |||||
| 2. | Cohesion, Resilience and Values | 70 586 704 063 | 58 058 661 399 | -1 730 769 891 | 70 586 704 063 | 56 327 891 508 | ||
| Of which under Flexibility Instrument | 182 220 073 | 182 220 073 | ||||||
| Of which under Single Margin Instrument 11(1)(a) | 280 000 000 | 280 000 000 | ||||||
| Ceiling | 70 137 000 000 | 70 137 000 000 | ||||||
| Margin | 12 516 010 | 12 516 010 | ||||||
| 2a. | Economic, social and territorial cohesion | 62 926 483 990 | 50 874 959 229 | -1 731 269 891 | 62 926 483 990 | 49 143 689 338 | ||
| Of which under Flexibility Instrument | ||||||||
| Ceiling | 62 939 000 000 | 62 939 000 000 | ||||||
| Margin | 12 516 010 | 12 516 010 | ||||||
| 2b. | Resilience and values | 7 660 220 073 | 7 183 702 170 | 500 000 | 7 660 220 073 | 7 184 202 170 | ||
| Of which under Flexibility Instrument | 182 220 073 | 182 220 073 | ||||||
| Of which under Single Margin Instrument 11(1)(a) | 280 000 000 | 280 000 000 | ||||||
| Ceiling | 7 198 000 000 | 7 198 000 000 | ||||||
| Margin | ||||||||
| 3. | Natural Resources and Environment | 57 218 143 225 | 57 432 545 265 | -685 000 000 | 57 218 143 225 | 56 747 545 265 | ||
| Of which under Flexibility Instrument | ||||||||
| Ceiling | 57 295 000 000 | 57 295 000 000 | ||||||
| Margin | 76 856 775 | 76 856 775 | ||||||
| Of which: Market related expenditure and direct payments | 40 692 211 | 40 698 181 356 | 40 692 211 | 40 698 181 356 | ||||
| EAGF sub-ceiling | 41 518 000 000 | 41 518 000 000 | ||||||
| Rounding difference excluded for calculating the sub-margin | 800 000 | 800 000 | ||||||
| Net transfers between EAGF and EAFRD | -825 800 000 | -825 800 000 | ||||||
| Net balance available for EAGF expenditure (sub-ceiling corrected by transfers between EAGF and EAFRD) | 40 693 000 000 | 40 693 000 000 | ||||||
| EAGF sub-margin | 789 000 | 789 000 | ||||||
| 4. | Migration and Border Management | 3 727 311 518 | 3 038 380 252 | -259 000 000 | 3 727 311 518 | 2 779 380 252 | ||
| Of which under Flexibility Instrument | ||||||||
| Ceiling | 3 814 000 000 | 3 814 000 000 | ||||||
| Margin | 86 688 482 | 86 688 482 | ||||||
| 5. | Security and Defence | 2 116 636 829 | 1 137 374 612 | 2 116 636 829 | 1 137 374 612 | |||
| Of which under Flexibility Instrument | 170 636 829 | 170 636 829 | ||||||
| Ceiling | 1 946 000 000 | 1 946 000 000 | ||||||
| Margin | ||||||||
| 6. | Neighbourhood and the World | 17 211 879 478 | 13 994 937 845 | 17 211 879 478 | 13 994 937 845 | |||
| Of which under Flexibility Instrument | 882 879 478 | 882 879 478 | ||||||
| Ceiling | 16 329 000 000 | 16 329 000 000 | ||||||
| Margin | ||||||||
| 7. | European Public Administration | 11 313 201 375 | 11 313 201 375 | 32 518 126 | 32 518 126 | 11 345 719 501 | 11 345 719 501 | |
| Of which under Flexibility Instrument | ||||||||
| Ceiling | 11 419 000 000 | 11 419 000 000 | ||||||
| Margin | 105 798 625 | -32 518 126 | 73 280 499 | |||||
| of which: Administrative expenditure of the institutions | 8 745 681 899 | 8 745 681 899 | -25 269 000 | -25 269 000 | 8 720 412 899 | 8 720 412 899 | ||
| Sub-ceiling | 8 772 000 000 | 8 772 000 000 | ||||||
| Sub-margin | 26 318 101 | 25 269 000 | 51 587 101 | |||||
| Appropriations for headings | 183 868 933 077 | 165 777 992 822 | -247 481 874 | -3 254 812 049 | 183 621 451 203 | 162 523 180 773 | ||
| Ceiling | 182 667 000 000 | 168 575 000 000 | 182 667 000 000 | 168 575 000 000 | ||||
| Of which under Flexibility Instrument | 1 235 736 380 | 948 114 733 | 1 235 736 380 | 948 114 733 | ||||
| Of which under Single Margin Instrument 11(1)(a) | 280 000 000 | 280 000 000 | ||||||
| Margin | 313 803 303 | 3 745 121 911 | 247 481 874 | 3 254 812 049 | 561 285 177 | 6 999 933 960 | ||
| Thematic special instruments | 2 855 153 029 | 2 679 794 000 | 2 855 153 029 | 2 679 794 000 | ||||
| Total appropriations | 186 724 086 106 | 168 457 786 822 | -247 481 874 | -3 254 812 049 | 186 476 604 232 | 165 202 974 773 |
(1) Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom, OJ L 424, 15.12.2020.
(2) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012, OJ L 193, 30.7.2018.
(3) OJ L 58, 22.2.2023.
(4) OJ L 189, 27.7.2023.
(5) OJ L 232, 20.9.2023.
(6) COM(2023) 406, 3.7.2023.
(7) OJ L 193, 30.7.2018.
(8) Regulation (EU) 2021/694 of the European Parliament and of the Council of 29 April 2021 establishing the Digital Europe Programme and repealing Decision (EU) 2015/2240, OJ L 166, 11.5.2021, p. 1–34.
(9) Article 65(1) of the Staff Regulations and the Conditions of Employment of Other Servants of the European Union (SR) obliges the Commission to provide data pertaining to the budgetary impact of remuneration and pensions of Union officials in the light of the 2023 update of the remuneration and pensions of the officials and other servants of the EU and the correction coefficients applied thereto.
(10) Following the 2004 reform of the Staff Regulations, correction coefficients for retired staff are only applied to pension rights acquired before 2004.
(11) COM(2022) 304, 22.06.2022.