Page navigation

Additional tools

  • Print version
  • Decrease text
  • Increase text

EU annual budget life-cycle: figures and documents

This page provides detailed information on the annual budget life-cycle.

Select a financial year to display the latest data of a year. Optionally, you can select any other budget phase (draft, adopted, amendments) of a year.

You can also select either commitment or payment appropriations and apply a filter by heading or programme.

To compare two budget phases, select the 'Budget comparisons' option.

The related legislative documents of a selected year are available below the charts on this page.


Figures and documents prior to 2014 are still available on the Financial Programming and Budget website

Info  

   
   
    

(In Million EUR)

X Y Y - X Y - X

Link

Documents related to the




Documents 2015

Budget adoption

Draft budget

  
Link

Statement of estimates  

of the European Commission for the financial year 2015 (Preparation of the 2015 Draft Budget)

  • Political presentation
  • Financial programming 2014-2020
  • Expenditure - Figures by financial framework headings, sections and budget lines
  • Revenue - Analysis by title
  • Changes in the budgetary remarks and establishment plan staff tables
  
Link

Draft general budget 2015 

The Draft general budget 2015 contains:

  • General introduction
  • General statement of revenue
  • Parliament
  • European Council and Council
  • Commission
  • Court of Justice
  • Court of Auditors
  • Economic and Social Committee
  • Committee of the Regions
  • European Ombudsman
  • European data-protection Supervisor
  • European External Action Service

Working documents

  
Link

Working document Part I 

Programme Statements of operational expenditure

COM(2014) 300 PDF (3.4 Mb) en

Working Document I contains Programme Statements, which constitute the main instrument for justifying the operational appropriations requested by the Commission in the Draft Budget. These Statements are coherent with the corresponding legal bases and provide details on the resources which are dedicated to each spending Programme.

Each Statement has the same structure and includes numerical data related to the Programme, EU added value and contribution to the Europe 2020 Strategy (Headline targets, Flagship initiatives) as well as mainstreaming of climate change, general objective(s) accompanied by impact indicators and targets, specific objectives supported by result indicators and targets, and expenditure related outputs, all this classified according to the MFF Headings.

  
Link

Working document Part II 

Commission Human Resources

COM(2014) 300 PDF (5.3 Mb) en

Working Document II presents information on human resources, both for the establishment plans and for external personnel and across all headings of the multiannual financial framework.

  
Link

Working document Part III 

Bodies set up by the European Union and having legal personality, and Public-private partnership

COM(2014) 300 PDF (4.8 Mb) en

Working Document III presents detailed information relating to all decentralised agencies, executive agencies and Public-Private Partnerships (joint undertakings and joint technology initiatives), with a transparent presentation of revenue, expenditure and staff levels of various Union bodies, pursuant to Articles 208 and 209 of the Financial Regulation.

  
Link

Working document Part IV 

Pilot projects and preparatory actions

COM(2014) 300 PDF (1.7 Mb) en

Working Document IV presents information on all pilot projects and preparatory actions which have budget appropriations (commitments and/or payments) in the 2015 Draft Budget, pursuant to Article 38(3)(c) of the Financial Regulation.

  
Link

Working document Part V 

Budget implementation and assigned revenue

COM(2014) 300 PDF (3.1 Mb) en

Working Document V presents the budget implementation forecast for 2014, information on assigned revenue implementation in 2013, and a progress report on outstanding commitments (RAL) and managing potentially abnormal RAL (PAR) for 2013.

  
Link

Working document Part VI 

Administrative expenditure under Heading 5

COM (2014) 300 PDF (3.1 Mb) en

This document encompasses administrative expenditure under all budgets to be implemented by the Commission in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the Offices (OP, OLAF, EPSO, OIB, OIL and PMO).

  
Link

Working document Part VII 

Commission buildings (SectionIII)

COM (2014) 300 PDF (0.5 Mb) en

Working Document VII presents information on buildings under Section III - Commission, pursuant to Article 203(3) of the Financial Regulation.

  
Link

Working document Part VIII 

Expenditure related to the external actions of the European Union

COM (2014) 300 PDF (1 Mb) en

Working Document VIII presents information on human resources and expenditure related to the external actions of the European Union.

  
Link

Working document Part IX 

Funding to international organisations

COM (2014) 300 PDF (399 Kb) en

Working Document IX presents funding provided to international organisations, across all MFF headings, pursuant to Article 38(3)(d) of the Financial Regulation.

  
Link

Working document Part X 

Financial Instruments

COM (2014) 300 PDF (0.9 Mb) en

Working Document X presents the use made of financial instruments, pursuant to Article 38(5) of the Financial Regulation.

  
Link

Working document Part XI 

Payment schedules (on-line publication only)

COM (2014) 300 PDF (7 Mb) en

Working Document XI presents summary statements of the schedule of payments due in subsequent years to meet budgetary commitments entered into in previous years, pursuant to Article 38(3)(f) of the Financial Regulation.

Amending letters

  
Link

Amending letter No 1 

of the Draft General Budget for the financial year 2015

The amending letter No 1 (AL 1) to the draft budget for 2015 (DB 2015) covers the following:

  • The updating of the estimated needs and appropriations for agricultural expenditure. In addition to changing market factors, the AL 1/2015 also incorporates the impact of decisions in the agricultural sector since the DB 2015 was drawn up in June 2014, revised estimates of needs for some direct payments, as well as other proposals expected to have a significant effect during the budget year.
  • An update of the situation for Sustainable Fisheries Partnership Agreements, to take account of the most recent information available.
  • A redeployment of payment appropriations, which makes use of the reduced appropriations for agricultural expenditure in 2015 (amounting to EUR 448,0 million) to meet additional payment needs across headings 1a, 2, 3 and 4, so that obligations stemming from past and current commitments can be honoured and financial penalties avoided. The redeployment is made possible by the increased assigned revenues available for the European Agricultural Guarantee Fund (EAGF) in 2015, enabling a slightly higher level of EAGF expenditure to be financed with a reduced level of ‘fresh’ appropriations in the 2015 budget.
  • The adjustment of human and financial resources in view of the foreseen delegation of the Fast Track to Innovation pilot scheme to the Executive Agency for Small and Medium-sized Enterprises (EASME) and the Agricultural promotion measures to the Consumers, Health and Food Executive Agency (CHAFEA).
  • A transformation of posts in the establishment plans of the Commission, the European Ombudsman and the European Environment Agency (EEA). The requested conversion of Commission posts leads to a saving of administrative expenditure under heading 5 of EUR 0,47 million. The corresponding payment appropriations become available for redeployment.

The net budgetary impact of these changes is a reduction of EUR 448,5 million in commitment appropriations compared to the draft budget 2015. The overall level of payments remains unchanged.

Mobilisation of the Flexibility Instrument

  
Link

Proposal for a decision 

of the European Parliament and of the Council on the Mobilisation of the Flexibility Instrument

COM(2014) 349 final PDF (38 Kb) en

In accordance with Article 11 of Council Regulation No 1311/2013 and point 12 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters on and sound financial management, and after having examined all possibilities for re-allocating appropriations under heading 1b, the Commission proposes to mobilise the Flexibility Instrument for an amount of EUR 79 785 595 beyond the ceiling of heading 1b in commitment appropriations, and is inteded to complement the financing in the general budget of the European Union for the financial year 2015 of the Cypriot Structural Funds programmes, which should receive an additional allocation for the year 2015 for a total amount of EUR 100 000 000. The payment appropriations to cover the additional commitment appropriations for Cyprus, mobilised via the Flexibility Instrument in 2014 and 2015, are estimated at EUR 11 315 595 for 2015.

Budget implementation

Draft amending budgets

  
Link

Draft amending Budget No 1 

of the European Union for the financial year 2015

On 26 November 2014 the Commission proposed "An Investment Plan for Europe"(COM(2014) 903 of 26.11.2014.) aiming at the mobilisation of at least EUR 315 billion in additional investment over the next three years. To this end, a new European Fund for Strategic Investments (EFSI) will be set up in partnership between the Commission and the European Investment Bank (EIB). EFSI will be supported by a guarantee of EUR 16 billion from the EU >budget, backed by a guarantee fund covering 50% of the EFSI outstanding liabilities.

The legislative proposal for the establishment of EFSI was adopted by the Commission on 13 January 2015. According to the conclusions of the European Council held on 18 December 2014, the Union legislators are invited to agree on the proposals by June 2015, so that new investment can be activated as early as mid-2015.

In accordance with the legislative proposal, Draft Amending Budget (DAB) No 1 for the year 2015 creates the budgetary structure for the provisioning of the guarantee fund, and possible calls on the EU guarantee, as well as the budgeting of the appropriations for the provision of advisory support for investment project identification, preparation and development.

The purpose of DAB No 1 is to propose the necessary changes to the >budget nomenclature and to make the corresponding reallocation of EUR 1 360 million in commitmentappropriations and EUR 10 million in payment appropriations. The overall impact in terms of expenditure or revenue is neutral.

  
Link

Draft amending Budget No 2 

of the European Union for the financial year 2015

Draft amending budget (DAB) No 2 to the 2015 budget is presented together with the Commission's parallel proposal for a revision of the multiannual financial framework (MFF) for the years 2014-2020, in accordance with Article 19 of Council Regulation No 1311/2013 (MFF Regulation).

The revision of the MFF and the adoption of this DAB No 2 are a necessary condition for the adoption in 2015 of the programmes which have not been adopted and for which the 2014 allocation has not been used. The corresponding commitments should accordingly be re-programmed to subsequent years. All 28 Member States are concerned by this re-programming exercise.

In accordance with the MFF revision proposed separately, DAB No 2 proposes a EUR 16 476,4 million increase in commitment appropriations in 2015 for the various Funds under shared management under sub-heading 1b, heading 2 and heading 3. DAB No 2 also proposes an increase of EUR 2,5 million for the Instrument for Pre-accession Assistance (IPA II) under heading 4, to preserve the similar treatment between contributions from heading 4 and heading 1b to the European Regional Development Fund (ERDF) – European territorial cooperation (ETC) programmes.