Year of reference: executed and allocated expenditure are actual payments made during a financial year, pursuant either
to that year’s appropriations or to carryovers of non-utilised appropriations from the previous year.
Expenditure financed from earmarked revenue is presented separately, except for the payments made under EFTA
appropriations, which cannot be isolated in the central accounting system of the Commission (ABAC).
Allocation of expenditure: based on the criteria used for the UK correction, i.e. all expenditure must possibly be
allocated, except for external actions, pre-accession strategy (if paid to EU-15), guarantees, reserves and earmarked.
Since 2007, expenditure by Member State for heading ‘4. The EU as a global player’ includes, for non EU-15 Member
States, the Instrument for Pre-accession Assistance (IPA)
Allocation by Member State: expenditure is allocated to the country in which the principal recipient resides, on the
basis of the information available in ABAC.
Some expenditure is not (or improperly) allocated in ABAC, due to conceptual difficulties. In this case, whenever
obtained from the corresponding services, additional information is used (e.g. for Galileo, research and administration).
Disclaimer: The content of this webpage serves as an information guide only and gives public access to the EU Budget data. While efforts are made in preparing and updating the webpage content the European Commission has no responsibility for any errors and omissions on this webpage. The full dataset is available in this document.