Annexes to COM(2024)110 - Technical adjustment of the multiannual financial framework for 2024 in accordance with Article 4 of Council Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027 updating and replacing Communication COM(2023)320 final - Main contents
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| dossier | COM(2024)110 - Technical adjustment of the multiannual financial framework for 2024 in accordance with Article 4 of Council Regulation (EU, ... |
|---|---|
| document | COM(2024)110 |
| date | February 29, 2024 |
- for the years 2025, 2026 and 2027 for Heading 1 (‘Single Market, Innovation and Digital’), Heading 2 (‘Cohesion, Resilience and Values’), Heading 2a (‘Economic, social and territorial cohesion’), Heading 3 (‘Natural Resources and Environment’, including the sub-ceiling ‘Market related expenditure and direct payments’) and Heading 4 (‘Migration and Border Management’), as well as the total ceilings in commitment appropriations for these Headings the period 2021-2027;
- modified ceilings in commitment appropriations for the years 2024, 2025, 2026 and 2027 for Heading 5 (‘Security and Defence’) and Heading 6 (‘Neighbourhood and the World’), as well as the total ceilings in commitment appropriations for these Headings the period 2021-2027;
- as a result, modified total ceiling in commitment appropriations for the years 2024, 2025, 2026 and 2027 as well as the total ceiling in commitment appropriations for the period 2021-2027.
- Modification of the maximum annual amounts for the European Globalisation Adjustment Fund and for the Flexibility Instrument as of 1 January 2024.
- Modification of the total amount of the Brexit Adjustment Reserve;
- Modification of the Solidarity and Emergency Aid Reserve reflecting the split of the instrument into two instruments (‘European Solidarity Reserve’ and ‘Emergency Aid Reserve’) and the definition of the maximum annual amounts for these instruments as of 1 January 2024.
- Introduction of the new thematic Special Instrument ‘Ukraine Reserve’ as of 1 January 2024.
This Communication updates and replaces the Communication of 6 June 2023.
The updates in this Communication result directly from the amendment of the MFF Regulation by Regulation (EU, Euratom) 2024/765 and do not constitute further technical adjustments within the meaning of Article 4(4) of the MFF Regulation.
The technical adjustment establishes the expenditure ceilings at current prices based on the fixed 2% deflator as provided for in Article 4(2) of the MFF Regulation. On the basis of the Spring economic forecasts 20234, the Communication also provides a calculation of the margin under the own resources ceiling set in application of the Council Decision on the system of own resources of the European Union in force at the time of the adoption of this Communication.
The Communication also presents the amounts available under the Single Margin Instrument under Article 11(1)(a) and 11(1)(c), the adjustment of the payment ceiling in accordance with Article 11(1)(b) and the programme specific adjustments as provided in Article 5 of the MFF Regulation.
2. Terms of the adjustment of the Multiannual Financial Framework table (Annex - tables 1-2)
Table 1 in the Annex shows the EU multiannual financial framework in 2018 prices of the MFF Regulation adjusted according to Articles 2(1), 5(2) and 11 of that Regulation, as revised in Regulation No 2024/765.
Table 2 in the Annex shows the EU multiannual financial framework adjusted in current prices.
The financial framework expressed in percentage of the Union’s gross national income (GNI) is updated with the latest economic forecasts. On that basis, the EU GNI for 2024 is established at EUR 17 697 051 million in current prices.
1. Main results of the updated technical adjustment of the Multiannual Financial Framework for 2024
The overall MFF ceiling for commitment appropriations for 2024 stands at EUR 186 840 million in current prices, which equals 1,06% of GNI. The overall MFF ceiling for payment appropriations corresponds to EUR 170 543 million in current prices, equivalent to 0,96% of GNI.
On 1 June 2021, Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources (‘ORD 2020’)5 entered into force. It applies retroactively as of 1 January 2021. The own resources ceiling for payment appropriations is set at 2,00% of the sum of all the Member States’ GNIs. Out of this, 0,60 percentage points are a temporary increase for the sole purpose of covering all liabilities stemming from the European Union Recovery Instrument6.
The resulting margin for 2024 between the MFF ceiling for payment appropriations and the own resources ceiling for payment appropriations stands at EUR 183 398 million, or 1,04% of GNI7.
The table below provides information for the period 2021-2027 on the margin (in percentage of GNI) between the MFF ceiling for payment appropriations and the own resources ceiling for payment appropriations.
| In % of EU GNI | 2021 | 2022 | 20238 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| MFF ceiling for payment appropriations | 1,18% | 1,12%% | 1,03% | 0,96% | 0,94% | 0,92% | 0,91% | 1,01% |
| Margin beneath the 2,00% GNI own resources ceiling in application of Council Decision (EU, Euratom) 2020/2053 | 0,02% | 0,88% | 0,97% | 1,04% | 1,06% | 1,08% | 1,09% | 0,99%9 |
2. Adjustment of the sub-ceiling for Heading 3
Following the adoption of Council Regulation (EU, Euratom) No 2024/765 amending Regulation (EU, Euratom) No 2020/2093 laying down the multiannual financial framework (MFF) for the years 2021 to 2027 as a result of the mid-term revision, the sub-ceilings 2025-2027 for Heading 3 are reduced by a total of EUR 440 million in current prices. These changes are new and were not subject of changes in the Communication of 6 June 202310.
Furthermore, according to Article 2(1) of the MFF Regulation, the sub-ceiling for Heading 3 for ‘market related expenditure and direct payments’ (pillar I of the Common Agricultural Policy - CAP) for the period 2021-2027 shall be adjusted following the transfers between the first and second pillars of the CAP in accordance with the legal act establishing these transfers. .
With their CAP Strategic Plans submitted according to Title V of Regulation (EU) 2021/211511, Member States decided to transfer funds between direct payments and rural development. The result was set out in Commission Delegated Regulation 2023/813 of 8 February 202312. These transfers cover the reduction of direct payments in accordance with Article 17(5), second subparagraph, and the flexibility between pillars in accordance with Article 103 of Regulation (EU) 2021/2115. This Communication applies these transfers to the Heading 3 sub-ceilings 2025-2027 as amended by Council Regulation (EU, Euratom) No 2024/765 and affect the application of Regulation (EU) 2021/2115 for the years 2024-2027.
The changes in current prices in the Heading 3 sub-ceiling are converted into 2018 prices to adjust the multiannual financial framework table which is expressed in 2018 prices. For this purpose, the net balance of transfers is first converted into 2018 prices by using the 2% fixed annual deflator. This result is then rounded up to express the adjusted sub-ceiling in millions of euros. The rounding-up is necessary to ensure that the MFF sub-ceiling is always higher than the net balance available for expenditure in the annual budget for the European Agricultural Guarantee Fund (EAGF). The resulting small difference does not constitute an available margin, but is exclusively arising from the rounding operation. For each annual budget, the Commission will use the exact amounts of the net balance available for EAGF expenditure.
The table below shows the net result (in million euro) of the transfers between the two pillars of CAP and the amendment of the sub-ceiling as provided in Council Regulation (EU, Euratom) No 2024/765, and their impact for the Heading 3 sub-ceiling.
| Sub-ceiling for EAGF (market related expenditures and direct payments) after transfers in current and 2018 prices (EUR million) | ||||||||
| 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 | |
| - in current prices - | ||||||||
| Initial H3 sub-ceiling | 40 925,000 | 41 257,000 | 41 518,000 | 41 649,000 | 41 782,000 | 41 913,000 | 42 047,000 | 291 091,000 |
| H3 sub-ceiling set in the last technical adjustment (2023) | 40 368,000 | 40 639,000 | 40 693,000 | 41 649,000 | 41 782,000 | 41 913,000 | 42 047,000 | 289 091,000 |
| Net transfers to date | - 557,046 | - 618,811 | -825,789 | -2 001,646 | ||||
| H3 sub-ceiling change following the MFF mid-term revision | -136,000 | -149,000 | -155,000 | -440,000 | ||||
| Net transfer in the current technical adjustment (2024) | -1 046,922 | -1 117,072 | -1 222,773 | -1 396,205 | -4 782,972 | |||
| Total net difference compared to initial sub-ceiling | - 557,046 | - 618,811 | -825,789 | -1 046,922 | -1 253,072 | -1 371,773 | -1 551,205 | -7 224,618 |
| EAGF net balance after all transfers and MFF mid-term revision | 40 367,954 | 40 638,189 | 40 692,211 | 40 602,078 | 40 528,928 | 40 541,227 | 40 495,795 | 283 866,382 |
| H3 sub-ceiling after transfers | 40 368,000 | 40 639,000 | 40 693,000 | 40 603,000 | 40 529,000 | 40 542,000 | 40 496,000 | 283 870,000 |
| Rounding difference | 0,046 | 0,811 | 0,789 | 0,922 | 0,072 | 0,773 | 0,205 | 3,618 |
| Difference to original sub-ceiling after all transfers | - 557,000 | - 618,000 | -825,000 | -1 046,000 | -1 253,000 | -1 371,000 | -1 551,000 | -7 221,000 |
| - in 2018 prices - | ||||||||
| Initial H3 sub-ceiling | 38 564,000 | 38 115,000 | 37 604,000 | 36 983,000 | 36 373,000 | 35 772,000 | 35 183,000 | 258 594,000 |
| H3 sub-ceiling set in the last technical adjustment (2023) | 38 040,000 | 37 544,000 | 36 857,000 | 36 983,000 | 36 373,000 | 35 772,000 | 35 183,000 | 256 752,000 |
| Net transfers to date | -524,375 | -571,595 | -747,811 | -1 095,970 | ||||
| H3 sub-ceiling change following the MFF mid-term revision | -118,396 | -127,170 | -129,697 | -375,263 | ||||
| Net transfer in the current technical adjustment (2024) | -929,637 | -972,478 | -1 043,625 | -1 168,282 | -4 114,022 | |||
| Total net difference compared to initial sub-ceiling | - 524,375 | -571,595 | -747,811 | -929,637 | -1 090,875 | -1 170,795 | -1 297,979 | -6 333,066 |
| EAGF net balance after all transfers and MFF mid-term revision | 38 039,625 | 37 543,405 | 36 856,189 | 36 053,363 | 35 282,125 | 34 601,205 | 33 885,021 | 252 260,934 |
| H3 sub-ceiling after transfers | 38 040,000 | 37 544,000 | 36 857,000 | 36 054,000 | 35 283,000 | 34 602,000 | 33 886,000 | 252 266,000 |
| Rounding difference | 0,375 | 0,595 | 0,811 | 0,637 | 0,875 | 0,795 | 0,979 | 5,066 |
| Difference to original sub-ceiling after all transfers | - 524,000 | - 571,000 | -747,000 | -929,000 | -1 090,000 | -1 170,000 | -1 297,000 | -6 328,000 |
3. Programme specific adjustments in accordance with Article 5(2) of the MFF Regulation
In accordance with Articles 5(2) and 4(1)(e) of the MFF Regulation, this communication includes the calculation, for the year 2024, of the additional allocations for specific programmes referred to in Annex II to the MFF Regulation and the resulting upwards adjustments of the ceilings for commitment and payment appropriations.
For 2022, the revenue from fines (and related interest) imposed under Council Regulations (EC) No 1/200313 and (EC) No 139/200414 and recorded as budgetary revenue up to the end of the year amounts to EUR 363 million15 (EUR 322 million in 2018 prices). This amount is below the minimum threshold of EUR 1 500 million in 2018 prices. Therefore, the minimum threshold provides the total volume of the adjustment for 2024 in 2018 prices.
The adjustment in current prices amounts to EUR 1 690 million after applying the 2% annual deflator and rounding up to million euro in line with how the MFF ceilings are expressed. This amount corresponds to the upward adjustment of the overall ceiling in commitment appropriations and the ceiling in payment appropriations for the year 2024.
The breakdown of the adjustment by MFF heading and programme is based on the column 'Distribution key' of Annex II to the MFF Regulation. The adjustments of the individual ceilings in commitment appropriations are rounded up to the nearest million euro16.
| COMMITMENT CEILING: | Current prices | 2018 prices |
| 1. Single Market, Innovation and Digital | 614 000 000 | 545 000 000 |
| Horizon Europe | 460 500 000 | 408 750 000 |
| InvestEU Fund | 153 500 000 | 136 250 000 |
| 2b. Resilience and Values | 922 000 000 | 819 000 000 |
| EU4Health | 445 703 758 | 395 912 558 |
| Erasmus+ | 261 303 758 | 232 112 557 |
| Creative Europe | 92 115 490 | 81 824 931 |
| Rights and Values | 122 876 994 | 109 149 954 |
| 4. Migration and Border Management | 154 000 000 | 136 000 000 |
| Integrated Border Management Fund | 154 000 000 | 136 000 000 |
| Total commitment ceiling: | 1 690 000 000 | 1 500 000 000 |
| PAYMENT CEILING: | 1 690 000 000 | 1 500 000 000 |
4. Adjustment of the payment ceiling in accordance with Article 4(1)(d) and Article 11(1)(b) – Single Margin Instrument.
In accordance with Article 4(1)(d) of the MFF Regulation, the technical adjustment shall include the amount of the adjustment of the ceiling for payment appropriations under the Single Margin Instrument (SMI) as referred to in point (b) of the first subparagraph of Article 11(1).
The 2022 payment ceiling was EUR 170 558 million in current prices. The payments executed in 2022 amount to EUR 168 642 million. To this amount the carry-overs from 2022 to 2023 must be added (EUR 1 109 million) as they are considered as executed.
The payments and carry-overs related with the special instruments (EUR 3 087 million) are excluded from the execution as they are treated as being over and above the MFF ceilings in accordance with Article 3(2) of the MFF Regulation. Therefore, the execution taken into account for the calculation of the SMI is EUR 166 664 million.
The remaining margin under the 2022 payment ceiling is EUR 4 024 million in current prices.
The table below shows the details of the calculation of the SMI part 11(1)(b).
| Single Margin Instrument part 11(1)(b) (payments) | ||
| EUR million | 2022 | |
| (1) | PA ceiling (2018 prices) before SMI 11(1)(b) | 157 568,0 |
| (2) | PA ceiling (current prices) before SMI 11(1)(b) | 170 558,0 |
| (3) | Mobilisation SMI Art 11(1)(c) in payments (+/-) | 0,0 |
| (4) = (2) + (3) | TOTAL CEILING TO COMPARE THE IMPLEMENTATION ON VOTED BUDGET | 170 558,0 |
| (5) | Executed payments on the voted budget | 168 642,1 |
| (6) | Executed payments on the voted budget for EGF | 22,3 |
| (7) | Executed payments on the voted budget for the SEAR - EUSF | 18,1 |
| (8) | Executed payments on the voted budget for the SEAR - EAR | 580,4 |
| (9) | Executed payments on the voted budget for Brexit Adjustment Reserve | 1 253,2 |
| (10) | Executed payments on the voted budget for Flexibility instrument | 467,2 |
| (11) = (6) + (7) + (8) + + (9) + (10) | Executed payments on the voted budget for special instruments | 2 341,3 |
| (12) | Carry-overs from year n to year n+1 | 1 109,2 |
| (13) | Carry-over from year n to year n+1 for the EGF | 0,1 |
| (14) | Carry-over from year n to year n+1 for the SEAR | 700,3 |
| (15) | Carry-over from year n to year n+1 for Brexit Adjustment Reserve | 45,7 |
| (16) = (13) + (14) + (15) | Carry-over of special instruments | 746,2 |
| (17) | Lapsed carry-overs from year n-1 to year n | 130,2 |
| (18) | Lapsed carry-over from year n-1 to year n EGF | 0,0 |
| (19) | Lapsed carry-over from year n-1 to year n SEAR | 0,0 |
| (20) | Lapsed carry-over from year n-1 to year n for Brexit Adjustment Reserve | 0,0 |
| (21) = (18) + (19) + (20) | Lapsed carry-over of special instruments | 0,0 |
| (22) = (5) + (12) - (17) | TOTAL EXECUTED PAYMENTS n + CARRY-OVER n TO n+1 - LAPSED CARRY OVER n-1 | 169 621,0 |
| (23) = (11) + (16) - (21) | Special instruments: total execution + carry-over - lapsed carry-over | 3 087,5 |
| (24) = (4) - (22) + (23) | Remaining margin | 4 024,4 |
| (25) = (24) rounded to millions | Single Margin Instrument part 11(1)(b) (current prices) | 4 024,0 |
| (26) = (25) adjusted to 2018 prices using 2% deflator and rounded to millions | Single Margin Instrument part 11(1)(b) (2018 prices) | 3 718,0 |
The amount of the SMI part 11(1)(b) in 2018 prices corresponds to EUR 3 718 million. Taking into account the provisions of Article 11(3), the payment ceiling in 2022 shall be decreased by this amount. The amount of the SMI part 11(1)(b) is transferred in three equal parts (EUR 1 239, 3 million) to the payment ceilings of the years 2025, 2026 and 2027. This results in an unchanged overall payment ceiling for the period 2021-2027 in 2018 prices.
According to Article 4(2) of the MFF Regulation, the 2% deflator shall be used for the calculation of the SMI part 11(1)(b) and the corresponding adjustment of the payment ceiling. The 2022 ceiling in current prices is therefore reduced by EUR 4 024 million and the ceiling in current prices is increased by EUR 1 424 million for 2025, EUR 1 452 million for 2026 and EUR 1 481 million for 2027. As a result of the application of Article 11(1)(b), the overall payment ceiling in current prices for the period 2021-2027 corresponds to EUR 1 198 906 million.
The table below shows the details of the adjustment of the payment ceiling resulting from the implementation of the provisions of Article 11(1)(b).
| Adjustment of the ceilings SMI part 11(1)(b) (EUR million) | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| Initial payment ceiling (Annex I Regulation 2020/2093) | ||||||||
| 2018 prices | 156 557 | 154 822 | 149 936 | 149 936 | 149 936 | 149 936 | 149 936 | 1 061 058 |
| current prices | 166 140 | 167 585 | 165 542 | 168 853 | 172 230 | 175 674 | 179 187 | 1 195 211 |
| Payment ceiling as last adjusted (Art. 7 adjustment COM(2022)80 of 28 January 2022), | ||||||||
| 2018 prices | 156 557 | 156 322 | 149 936 | 149 936 | 149 936 | 149 936 | 149 936 | 1 062 558 |
| current prices | 166 140 | 169 209 | 165 542 | 168 853 | 172 230 | 175 674 | 179 187 | 1 196 835 |
| Single Margin Instrument Part (1)(b) from 2021 | ||||||||
| adjustment of the payment ceiling (2018 prices) | -2 492 | 1 246 | 1 246 | 0 | ||||
| adjustment of the payment ceiling (current prices) | -2 644 | 1 349 | 1 376 | 81 | ||||
| Adjusted payment ceiling as per Article 11(1)(b) (Tech. adjustment for 2023) | ||||||||
| 2018 prices | 154 067 | 157 568 | 151 182 | 149 936 | 149 936 | 149 936 | 149 936 | 1 062 558 |
| current prices | 163 496 | 170 558 | 166 918 | 168 853 | 172 230 | 175 674 | 179 187 | 1 196 916 |
| Payment ceiling as last adjusted (Technical adjustment for 2023 COM(2022)266 of 7 June 2022), | ||||||||
| 2018 prices | 154 067 | 157 568 | 152 682 | 149 936 | 149 936 | 149 936 | 149 936 | 1 064 058 |
| current prices | 163 496 | 170 558 | 168 575 | 168 853 | 172 230 | 175 674 | 179 187 | 1 198 573 |
| Single Margin Instrument Part (1)(b) from 2022 | ||||||||
| adjustment of the payment ceiling (2018 prices) | -3 718 | 1 239,3 | 1 239,3 | 1 239,3 | 0,0 | |||
| adjustment of the payment ceiling (current prices) | -4 024 | 1 424,0 | 1 452,0 | 1 481,0 | 333,0 | |||
| Adjusted payment ceiling as per Article 11(1)(b) (Tech. adjustment for 2024) | ||||||||
| 2018 prices | 154 067 | 153 850 | 152 682 | 149 936 | 151 175 | 151 175 | 151 175 | 1 064 058 |
| current prices | 163 496 | 166 534 | 168 575 | 168 853 | 173 654 | 177 126 | 180 668 | 1 198 906 |
The table below shows the details of the application of the maximum amounts for the annual adjustment in 2025-2027 in accordance with Article 11(3) and article 11(3a). The transfers made to 2025, 2026 and 2027 are in line with the maximum amounts set in that Article. The amount for 2026 will be established in line with Article 11(3a).
| Adjustment cap (Article 11(3) and (3a)) (EUR million) | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 |
| Single Margin Instrument Part (1)(b) - Adjustment cap (2018 prices) | 8 000 | 13 000 | 15 000 | ||||
| Payment ceiling adjustments 11(1)(b) to date (2018 prices) | 1 239 | 1 239 | 1 239 | ||||
| Remaining under cap (2018 prices) | 6 761 | 11 761 | 13 761 | ||||
| Remaining under cap (current prices) | 7 766 | 13 779 | 16 445 |
3. Special instruments
Special instruments are available outside the expenditure ceilings of the 2021-2027 multiannual financial framework. These instruments aim to ensure rapid response to exceptional or unforeseen events, and to provide flexibility beyond the agreed expenditure ceilings within certain limits set in the MFF Regulation.
1. Thematic Special Instruments
1. European Globalisation Adjustment Fund
According to Article 8 of the amended MFF Regulation, the European Globalisation Adjustment Fund for Displaced Workers (EGF)17 can be mobilised as of 2024 up to a maximum of EUR 30 million per year in 2018 prices, or EUR 33,8 million in current prices for 202418. Unused amounts of the previous year cannot be carried over.
The table below shows the details of the annual availability of the EGF and, for information, the mobilisation at 31 December 2022.
| European Globalisation Adjustment Fund for Displaced Workers (EGF) - commitments | ||||||||
| EUR million | ||||||||
| 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | Total | |
| Annual amounts in 2018 prices | 186,0 | 186,0 | 186,0 | 30,0 | 30,0 | 30,0 | 30,0 | 678,0 |
| Annual amounts in current prices | 197,4 | 201,3 | 205,4 | 33,8 | 34,5 | 35,1 | 35,9 | 743,3 |
| Annual mobilisation | 24,0 | 28,0 | 52,1 | |||||
| Lapsed | 173,4 | 173,3 | 346,6 |
2. Solidarity and Emergency Aid Reserve (European Solidarity Reserve and Emergency Aid Reserve)
According to Article 9 of the amended MFF Regulation, the Solidarity and Emergency Aid Reserve (SEAR) is split as of 1 January 2024 into two separate instruments:
- The European Solidarity Reserve, which can be mobilised up to a maximum amount of EUR 1 016 million per year in 2018 prices, or EUR 1 144,2 million at current prices for 2024; and
- The Emergency Aid Reserve, which can be mobilised up to a maximum amount of EUR 508 million per year in 2018 prices, or EUR 572,1 million at current prices for 2024;
For both instruments, any portion of the unused amount of the previous year can be carried over to the following year. The portion of the annual amount stemming from the previous year shall be drawn on first. Any portion of the annual amount from year n which is not used in year n+1 shall be made available to the Flexibility Instrument in the following year .
The table below shows the details of the annual availability of the SEAR for the years 2021 to 2023 and, for information, the mobilisation at 31 December 2022. The mobilisation at 31 December 2023 is added for the purpose of the calculation of the Flexibility Instrument (cf. section 3.2.2). The Solidarity and Emergency Aid Reserve has been mobilised in full in 2023 and therefore no amount has lapsed before the split referred to above.
The table also shows the details of the annual availability of the European Solidarity Reserve and of the Emergency Aid Reserve for the years 2024-2027.
| Solidarity and Emergency Aid Reserve (SEAR), European Solidarity Reserve and Emergency Aid Reserve - commitments | ||||||||
| EUR million | ||||||||
| 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | Total | |
| Solidarity and Emergency Aid Reserve (SEAR) | ||||||||
| Annual amounts in 2018 prices | 1 200,0 | 1 200,0 | 1 200,0 | - | - | - | - | 3 600,0 |
| Annual amounts in current prices | 1 273,5 | 1 298,9 | 1 324,9 | - | - | - | - | 3 897,3 |
| Carried-over from the previous year | 48,0 | 40,8 | - | |||||
| Frontloaded from the following year (EUSF) | - | - | - | |||||
| Annual mobilisation | 1 280,7 | 1 339,7 | 1 324,9 | 3 945,2 | ||||
| Carried-over to the following year | 40,8 | - | - | |||||
| Lapsed | - | - | - | |||||
| European Solidarity Reserve | ||||||||
| Annual amounts in 2018 prices | 1 016,0 | 1 016,0 | 1 016,0 | 1 016,0 | 4 064,0 | |||
| Annual amounts in current prices | 1 144,2 | 1 167,1 | 1 190,4 | 1 214,2 | 4 715,9 | |||
| Carried-over from the previous year | - | - | - | - | - | |||
| Frontloaded from the following year (EUSF) | - | - | - | - | - | |||
| Annual mobilisation | - | - | - | - | - | |||
| Carried-over to the following year | - | - | - | - | - | |||
| Lapsed | - | - | - | - | - | |||
| Emergency Aid Reserve | ||||||||
| Annual amounts in 2018 prices | 508,0 | 508,0 | 508,0 | 508,0 | 2 032,0 | |||
| Annual amounts in current prices | 572,1 | 583,5 | 595,2 | 607,1 | 2 357,9 | |||
| Carried-over from the previous year | - | - | - | - | - | |||
| Frontloaded from the following year (EUSF) | - | - | - | - | - | |||
| Annual mobilisation | - | - | - | - | - | |||
| Carried-over to the following year | - | - | - | - | - | |||
| Lapsed | - | - | - | - | - |
3. Brexit Adjustment Reserve
In accordance with Article 10 of the amended MFF Regulation, the Brexit Adjustment Reserve can be mobilised subject to and in accordance with the conditions set out in the relevant instrument for a total amount of maximum EUR 4 491,4 million in 2018 prices or EUR 4 886,2 million in current prices over the period 2021-2025.
The profile for the annual amounts for the Brexit Adjustment Reserve is set out in the relevant basic act19, for which a proposal for amendment will be tabled to reflect the modifications of the MFF Regulation. The table below shows the details of the annual allocation profile of the overall amount in commitment appropriations and, for information, the mobilisation at 31 December 202220, subject to entry into force of the proposed amendment.
| Brexit Adjustment Reserve - commitments | ||||||||
| EUR million | ||||||||
| 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | Total | |
| Annual amounts in 2018 prices | 1 600,0 | 1 200,0 | 1 200,0 | 491,4 | 4 491,4 | |||
| Annual amounts in current prices | 1 697,9 | 1 298,9 | 1 324,9 | 564,4 | 4 886,2 | |||
| Annual mobilisation | 407,2 | 2 543,9 | 2 996,9 |
4. Ukraine Reserve
In accordance with Article 10b of the amended MFF Regulation, a new Ukraine Reserve is created for the period 2024 to 2027 with a maximum overall amount of EUR 17 000 million in current prices for that period.
The maximum annual amount mobilised under the Ukraine Reserve in a given year must not exceed EUR 5 000 million in current prices. The unused portion of the annual amount in a given year may be used in the following years, until 2027, in addition to the maximum annual amount for the relevant year, without prejudice to the overall amount of EUR 17 000 million.
2024 is the first year of the Ukraine Reserve: the maximum annual amount available is therefore EUR 5 000 million in current prices.
2. Non-thematic Special Instruments
1. Single Margin Instrument
3.2.1.1. Amount of commitment appropriations available under the Single Margin Instrument part 11(1)(a)
In accordance with Article 4(1)(c) of the MFF Regulation, the Commission shall calculate and communicate, as part of the annual technical adjustment of the MFF, the amount available in commitment appropriations under the Single Margin Instrument (SMI) as referred to in point (a) of the first subparagraph of Article 11(1). This amount is calculated for the first time in this communication.
Article 11(1)(a) of the MFF Regulation provides that margins left available below the MFF ceilings for commitment appropriations of year n-1 will be made available over and above the MFF ceilings for commitment appropriations for the years 2022 to 2027.
In the final annual EU budget for 2022, the margin left available under the commitment ceiling amounts to EUR 705,4 million in current prices. The commitments on Special Instruments (including the mobilisation of the SMI parts 11(1)(a) and 11(1)(c)) are not taken into account as they are entered in the budget over and above the MFF ceilings in accordance with Article 2(2) of the MFF Regulation.
According to Article 4(2) of the MFF Regulation, the 2% annual fixed deflator shall be used for the calculation of the technical adjustment. The amount of the remaining margin from 2022 which shall be made available for 2023 corresponds to EUR 705,4 million in current prices in 2022 or EUR 719,5 million in current prices in 2023. In case it is not used in 2023, the SMI available in 2024 will therefore be equal to EUR 733,9 million (in current prices in 2024).
The table below shows the details of the calculation of the SMI originating from 2022.
The table below shows the details of the availabilities and the use of the SMI since 2021:
| EUR million | 2021 | 2022 | 2023 |
| Commitment margin available at year-end (confirmed by annual technical adjustment) | 628,966 | 705,426 | |
| Annual SMI art. 11(1)(a) available | 641,545 | 1 373,910 | |
| SMI art. 11(1)(a) from 2021 | 641,545 | 654,376 | |
| SMI art. 11(1)(a) from 2022 | 719,534 | ||
| Annual use of SMI art. 11(1)(a) | 0,000 | 280,000 | |
| SMI art. 11(1)(a) from 2021 | 0,000 | 280,000 | |
| SMI art. 11(1)(a) from 2022 | |||
| Remaining SMI art. 11(1)(a) at year-end | 641,545 | 1 093,910 | |
| SMI art. 11(1)(a) from 2021 | 641,545 | 374,376 | |
| SMI art. 11(1)(a) from 2022 | 719,534 |
3.2.1.2. Total maximum amounts in commitments and payments that may be mobilised under the Single Margin Instrument parts 11(1)(a) and 11(1)(c).
The total maximum amount referred to in point (a) of the first subparagraph of Article 11(2) is 0,04% of the EU GNI, that is equivalent to EUR 7 078,8 million in 2024.
The total maximum amount referred to in point (b) of the first subparagraph of Article 11(2) is 0,03% of the EU GNI, that is equivalent to EUR 5 309,1 million in 2024.
2. Flexibility Instrument
According to Article 12 of the amended MFF Regulation, the Flexibility Instrument can be mobilised as of 1 January 2024 up to a maximum annual amount of EUR 1 346 million in 2018 prices, or EUR 1 515,8 million in current prices for 2024. Any portion of the unused annual amounts of the previous two years may be carried over.
In addition, according to Article 4(1)(g) refering to Article 12(1), second subparagraph, ‘each year the annual amount available for the Flexibility Instrument shall be increased by an amount equivalent to the portions of the annual amounts for the European Solidarity Reserve and the Emergency Aid Reserve which have lapsed in the previous year in accordance with Article 9’. The Solidarity and Emergency Aid Reserve has been mobilised in full in 2023 and therefore no amount has lapsed before the split into European Solidarity Reserve and Emergency Aid Reserve.
The table below details the annual availabilities of the Flexibility Instrument and, for information, the mobilisation in commitment appropriations up to budget 2023 as adopted on 23 November 202221.
| Flexibility Instrument | ||||||||
| EUR million | ||||||||
| 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | Total | |
| Annual amounts in 2018 prices | 915,0 | 915,0 | 915,0 | 1346,0 | 1346,0 | 1 346,0 | 1346,0 | 8 129,0 |
| Annual amounts in current prices | 971,0 | 990,4 | 1 010,2 | 1 515,8 | 1 546,1 | 1 577,1 | 1 608,6 | 9 219,3 |
| Increased with lapsed amount of SEAR (ESR+EAR) | - | |||||||
| Carried-over from the previous year | - | 208,6 | 830,6 | |||||
| Annual mobilisation | 762,4 | 368,4 | 1 235,7 | 2 366,6 | ||||
| Carried-over to the following year | 208,6 | 830,6 | - | |||||
| Lapsed | - | - | - |
The payment schedule of the mobilisations of the Flexibility Instrument up to the adopted budget 2023 as well as of outstanding amounts stemming from mobilisations under the 2014-2020 multiannual financial framework is detailed in the following table.
| Flexibility Instrument - payment profile (current prices) | ||||||||
| EUR million | ||||||||
| Mobilisation origin | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | Total |
| MFF 2014-2020 | 583,0 | 207,1 | 122,2 | 0,0 | 0,0 | 0,0 | 0,0 | 912,3 |
| 2021 | 703,5 | 40,9 | 10,3 | 7,6 | 0,0 | 0,0 | 0,0 | 762,4 |
| 2022 | 219,2 | 62,7 | 49,8 | 36,7 | 368,4 | |||
| 2023 | 752,9 | 279,0 | 120,6 | 83,2 | 1 235,7 | |||
| Total | 1 286,6 | 467,2 | 948,1 | 336,4 | 157,3 | 83,2 | 3 278,9 |
4. Summary table and conclusions
The tables below summarise the changes to the ceilings for commitment and payment appropriations in the multiannual financial framework based on Articles 2(1), 5 and 11(1)(b) of the MFF Regulation in current and 2018 prices as included in this Communication:
| EUR million, current prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | 614 | 614 | ||||||
| 2. Cohesion, Resilience and Values | 922 | 922 | ||||||
| 2a. Economic, social and territorial cohesion | 0 | |||||||
| 2b. Resilience and Values | 922 | 922 | ||||||
| 3. Natural Resources and Environment | 0 | |||||||
| of which: Market related expenditure and direct payments | -1 046 | -1 117 | -1 222 | -1 396 | -4 781 | |||
| 4. Migration and Border Management | 154 | 154 | ||||||
| 5. Security and Defence | 0 | |||||||
| 6. Neighbourhood and the World | 0 | |||||||
| 7. European Public Administration | 0 | |||||||
| of which: Administrative expenditure of the institutions | 0 | |||||||
| Total change in commitment appropriations | 0 | 0 | 0 | 1 690 | 0 | 0 | 0 | 1 690 |
| Total change in payment appropriations | 0 | -4 024 | 0 | 1 690 | 1 424 | 1 452 | 1 481 | 2 023 |
| EUR million, 2018 prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | 545 | 545 | ||||||
| 2. Cohesion, Resilience and Values | 819 | 819 | ||||||
| 2a. Economic, social and territorial cohesion | 0 | |||||||
| 2b. Resilience and Values | 819 | 819 | ||||||
| 3. Natural Resources and Environment | 0 | |||||||
| of which: Market related expenditure and direct payments | -929 | -972 | -1 043 | -1 168 | -4 112 | |||
| 4. Migration and Border Management | 136 | 136 | ||||||
| 5. Security and Defence | 0 | |||||||
| 6. Neighbourhood and the World | 0 | |||||||
| 7. European Public Administration | 0 | |||||||
| of which: Administrative expenditure of the institutions | 0 | |||||||
| Total change in commitment appropriations | 0 | 0 | 0 | 1 500 | 0 | 0 | 0 | 1 500 |
| Total change in payment appropriations | 0 | -3 718 | 0 | 1 500 | 1 239 | 1 239 | 1 239 | 1 500 |
For transparency, the tables below summarise the changes to the ceilings for commitment appropriations in the multiannual financial framework resulting from Council Regulation (EU, Euratom) No 2024/765 which are new and were not subject of changes in the Communication of 6 June 202322:
| EUR million, current prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | -397 | -617 | -1 086 | -2 100 | ||||
| 2. Cohesion, Resilience and Values | -118 | -132 | -155 | -405 | ||||
| 2a. Economic, social and territorial cohesion | -118 | -132 | -155 | -405 | ||||
| 2b. Resilience and Values | ||||||||
| 3. Natural Resources and Environment | -222 | -232 | -241 | -695 | ||||
| of which: Market related expenditure and direct payments | -136 | -149 | -155 | -440 | ||||
| 4. Migration and Border Management | 303 | 543 | 1 154 | 2 000 | ||||
| 5. Security and Defence | 376 | 374 | 375 | 375 | 1 500 | |||
| 6. Neighbourhood and the World | 501 | 999 | 860 | 740 | 3 100 | |||
| 7. European Public Administration | ||||||||
| of which: Administrative expenditure of the institutions | ||||||||
| Total change in commitment appropriations | 877 | 939 | 797 | 787 | 3 400 | |||
| Total change in payment appropriations |
| EUR million, 2018 prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | -345 | -526 | -908 | -1 779 | ||||
| 2. Cohesion, Resilience and Values | -102 | -112 | -129 | -343 | ||||
| 2a. Economic, social and territorial cohesion | -102 | -112 | -129 | -343 | ||||
| 2b. Resilience and Values | ||||||||
| 3. Natural Resources and Environment | -193 | -198 | -201 | -592 | ||||
| of which: Market related expenditure and direct payments | -118 | -127 | -129 | -374 | ||||
| 4. Migration and Border Management | 263 | 463 | 965 | 1 691 | ||||
| 5. Security and Defence | 333 | 325 | 320 | 313 | 1 291 | |||
| 6. Neighbourhood and the World | 444 | 869 | 734 | 619 | 2 666 | |||
| 7. European Public Administration | ||||||||
| of which: Administrative expenditure of the institutions | ||||||||
| Total change in commitment appropriations | 777 | 817 | 681 | 659 | 2 934 | |||
| Total change in payment appropriations |
The tables below summarises the consolidated changes to the ceilings for commitment and payment appropriations in the multiannual financial framework resulting from Council Regulation (EU, Euratom) No 2024/765 as well as those based on Articles 2(1), 5 and 11(1)(b) of the MFF Regulation in current and 2018 prices as included in this Communication:
| EUR million, current prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | 614 | -397 | -617 | -1 086 | -1 486 | |||
| 2. Cohesion, Resilience and Values | 922 | -118 | -132 | -155 | 512 | |||
| 2a. Economic, social and territorial cohesion | -118 | -132 | -155 | -405 | ||||
| 2b. Resilience and Values | 922 | 922 | ||||||
| 3. Natural Resources and Environment | -222 | -232 | -241 | -695 | ||||
| of which: Market related expenditure and direct payments | -1 046 | -1 253 | -1 371 | -1 551 | -5 221 | |||
| 4. Migration and Border Management | 154 | 303 | 543 | 1 154 | 2 154 | |||
| 5. Security and Defence | 376 | 374 | 375 | 375 | 1 500 | |||
| 6. Neighbourhood and the World | 501 | 999 | 860 | 740 | 3 100 | |||
| 7. European Public Administration | ||||||||
| of which: Administrative expenditure of the institutions | ||||||||
| Total change in commitment appropriations | 2 567 | 939 | 797 | 787 | 5 090 | |||
| Total change in payment appropriations | -4 024 | 1 690 | 1 424 | 1 452 | 1 481 | 2 023 |
| EUR million, 2018 prices | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 | 2021-2027 |
| 1. Single Market, Innovation and Digital | 545 | -345 | -526 | -908 | -1 234 | |||
| 2. Cohesion, Resilience and Values | 819 | -102 | -112 | -129 | 476 | |||
| 2a. Economic, social and territorial cohesion | -102 | -112 | -129 | -343 | ||||
| 2b. Resilience and Values | 819 | 819 | ||||||
| 3. Natural Resources and Environment | -193 | -198 | -201 | -592 | ||||
| of which: Market related expenditure and direct payments | -929 | -1 090 | -1 170 | -1 297 | -4 486 | |||
| 4. Migration and Border Management | 136 | 263 | 463 | 965 | 1 827 | |||
| 5. Security and Defence | 333 | 325 | 320 | 313 | 1 291 | |||
| 6. Neighbourhood and the World | 444 | 869 | 734 | 619 | 2 666 | |||
| 7. European Public Administration | ||||||||
| of which: Administrative expenditure of the institutions | ||||||||
| Total change in commitment appropriations | 2 277 | 817 | 681 | 659 | 4 434 | |||
| Total change in payment appropriations | -3 718 | 1 500 | 1 239 | 1 239 | 1 239 | 1 500 |
1 OJ L 433I , 22.12.2020, p. 1
2 COM(2023)320 final
3 not yet published in the Official Journal
4 European Commission, European Economic Forecast Spring 2023: European Economic Forecast. Spring 2023 (europa.eu); https://economy-finance.ec.europa.eu/publications/european-economic-forecast-spring-2023_en )
5OJ L 424, 15.12.2020, p. 1.
6Council Regulation (EU) 2020/2094 of 14 December 2020 establishing a European Union Recovery Instrument to support the recovery in the aftermath of the COVID-19 crisis, OJ L 433I, 22.12.2020, p. 23.
7 The specific margin under the temporary increase of the own resources ceiling corresponding to 0,60% of the sum of all the Member States’ GNIs will depend on the expenditure authorised for 2024 in relation to liabilities under the European Union Recovery Instrument and the corresponding own resources to finance it.
8In accordance with Article 4(4) of the MFF Regulation, the MFF ceiling for payment appropriations and the margins for the year 2021, 2022 and 2023 are not further adjusted following the technical adjustment for 2021 (communicated to the European Parliament and the Council on 18.12.2020 (COM(2020)848 final)), 2022 (communicated to the European Parliament and the Council on 07.06.2021 (COM(2021)365 final) and 2023 (communicated to the European Parliament and the Council on 07.06.2022 (COM(2022)266 final).
9This percentage is calculated by subtracting the average of the annual MFF ceilings for payment appropriations for each year of the period 2021-2027 (namely 1,01% of the sum of all the Member States’ GNIs) from the own resources ceiling for payment appropriations of 2.00% of the sum of all the Member States’ GNIs, applicable throughout the whole period 2021–2027.
10 COM(2023)320 final
11 Regulation (EU) 2021/2115 of the European Parliament and the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the Common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 (EU) No 1307/2013.
12 Commission Delegated Regulation (EU) 2023/813 of 8 February 2023 amending Regulation (EU) 2021/2115 of the European Parliament and of the Council as regards Member States allocations for direct payments and the annual breakdown by Member State of the Union support for rural development (OJ L 102, 17.04.2023, p. 1-5).
13 Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty, OJ L 1, 4.1.2003, p. 1.
14 Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation), OJ L 24, 29.1.2004, p. 1.
15 Based on the 2022 provisional annual accounts (Articles 420 and 424) after deduction of the amount collected for the year n-1 referred to in Article 141(1) of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
16 The amount for the heading with highest share is established as the difference between the total adjustment and the sum of the amounts for all other headings in order to avoid rounding discrepancies.
17 Regulation (EU) 2021/691 of the European Parliament and of the Council of 28 April 2021 on the European Globalisation Adjustment Fund for Displaced Workers (EGF) and repealing Regulation (EU) No 1309/2013, OJ L 153, 3.5.2021, p. 48.
18 In accordance with the MFF Regulation the conversion is based on the 2% fixed annual deflator. The result in current prices is expressed in millions and is rounded to three decimal digits. This is a horizontal approach applicable to all special instruments.
19 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 establishing the Brexit Adjustment Reserve, OJ L 357, 8.10.2021, p. 1.
20 Following the adoption of Regulation (EU) 2023/435 amending Regulation (EU) 2021/241 as regards REPowerEU chapters in recovery and resilience plans and amending Regulations (EU) 1303/2013, (EU) 2021/1060 and (EU) 2021/1755, and Directive 2003/87/EC (OJ L63, 28.02.2023, p. 1), Member States were allowed to voluntarily transfer all or part of their provisional allocation from the resources of the Brexit Adjustment Reserve to the Recovery and Resilience Facility. Based on the requests submitted by Member States, the total amount to be transferred from the Brexit Adjustment Reserve to the Recovery and Resilience Facility is EUR 2,1 billion.
21OJ L 52, 23.2.2023, p. 1.
22 COM(2023)320 final
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