The European Parliament,

–  having regard to the joint text approved by the Conciliation Committee and the Parliament, Council and Commission statements (14195/2015 – C8‑0353/2015),

–  having regard to the draft general budget of the European Union for the financial year 2016, which the Commission adopted on 24 June 2015 (COM(2015)0300),

–  having regard to the position on the draft general budget of the European Union for the financial year 2016, which the Council adopted on 4 September 2015 and forwarded to Parliament on 17 September 2015 (11706/2015 – C8‑0274/2015),

–  having regard to Letters of amendment Nos 1/2016 (COM(2015)0317) and 2/2016 (COM(2015)0513) to the draft general budget of the European Union for the financial year 2016,

–  having regard to its resolution of 28 October 2015 on the Council position on the draft general budget of the European Union for the financial year 2016(1) and to the budget amendments contained therein,

–  having regard to Article 314 of the Treaty on the Functioning of the European Union,

–  having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

–  having regard to Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources(2),

–  having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002(3),

–  having regard to Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020(4),

–  having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management(5),

–  having regard to Rule 90 and Rule 91 of its Rules of Procedure,

–  having regard to the report of its delegation to the Conciliation Committee (A8-0333/2015),

1.  Approves the joint text agreed by the Conciliation Committee, which consists of the following documents taken together:

2.  Confirms the joint statements by Parliament, the Council and the Commission annexed to this resolution;

3.  Confirms its statement on the application of point 27 of the Interinstitutional Agreement;

4.  Instructs its President to declare that the European Union's general budget for the financial year 2016 has been definitively adopted and to arrange for its publication in the Official Journal of the European Union;

5.  Instructs its President to forward this legislative resolution to the Council, the Commission, the other institutions and bodies concerned and the national parliaments.

(1) Texts adopted, P8_TA(2015)0376. (2) OJ L 163, 23.6.2007, p. 17. (3) OJ L 298, 26.10.2012, p. 1. (4) OJ L 347, 20.12.2013, p. 884. (5) OJ C 373, 20.12.2013, p. 1.

FINAL 14.11.2015

Budget 2016 – Joint conclusions

These joint conclusions cover the following sections:

1.  Budget 2016

2.  Budget 2015 – Amending Budget 8/2015

3.  Joint statements

Summary overview

A.  Budget 2016

According to the elements for joint conclusions:

—  The overall level of commitment appropriations in the 2016 budget is set at EUR 155 004.2 million. Overall, this leaves a margin below the MFF ceilings for 2016 of EUR 2 331.4 million in commitment appropriations.

—  The overall level of payment appropriations in the 2016 budget is set at EUR 143 885.3 million.

—  The Flexibility Instrument for 2016 is mobilised for an amount of EUR 1 506.0 million in commitment appropriations for heading 3 Security and Citizenship and for an amount of EUR 24.0 million in commitment appropriations for heading 4 Global Europe.

—  The 2016 payment appropriations related to the mobilisation of the Flexibility Instrument in 2014, 2015 and 2016 are estimated by the Commission at EUR 832.8 million.

B.  Budget 2015

According to the elements for joint conclusions:

—  Draft Amending Budget 8/2015 is accepted as proposed by the Commission.

1.  Budget 2016

1.1.  'Closed' lines

Unless stated otherwise below in these conclusions, all budget lines not amended by either Council or Parliament, and those for which Parliament accepted Council's amendments during their respective reading are confirmed.

For the other budget items, the Conciliation Committee has agreed on the conclusions included in sections 1.2 to 1.6 below.

1.2.  Horizontal issues

Decentralised agencies

The EU contribution (in commitment appropriations and in payment appropriations) and the number of posts for all decentralised agencies are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, with the following adjustments agreed by the Conciliation Committee:

—  Increase of establishment plan posts (fee-financed) for the European Chemicals Agency (ECHA Biocides, + 3 posts) and reduce the appropriations by EUR 1 350 000;

—  Increase of establishment plan posts (fee-financed) for the European Aviation Safety Agency (EASA, + 6 posts);

—  Increase of establishment plan posts (fee-financed) for the European Medicines Agency (EMA, + 3 posts);

—  Increase of establishment plan posts and related appropriations for the Agency for the Cooperation of Energy Regulators (ACER, + 5 posts and + EUR 325 000);

—  Increase of establishment plan posts and related appropriations for the Fundamental Rights Agency (FRA, + 2 posts and + EUR 130 000);

—  Increase of establishment plan posts and related appropriations for Eurojust (+ 2 posts and + EUR 130 000);

—  Increase of appropriations for the European Banking Authority (EBA, + EUR 928 000);

—  Decrease of appropriations for the European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (eu.LISA, -EUR 260 000).

Executive agencies

The EU contribution (in commitment appropriations and in payment appropriations) and the number of posts for executive agencies are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016.

Pilot Projects/Preparatory Actions

A comprehensive package of 89 pilot projects/preparatory actions (PP/PA), for an amount of EUR 64.9 million in commitment appropriations is agreed, as proposed by the Parliament.

When a pilot project or a preparatory action appears to be covered by an existing legal basis, the Commission may propose the transfer of appropriations to the corresponding legal basis in order to facilitate the implementation of the action.

This package fully respects the ceilings for pilot projects and preparatory actions provided in the Financial Regulation.

1.3.  Expenditure headings of the financial framework - commitment appropriations

After taking into account the above conclusions on 'closed' budget lines, agencies and pilot projects and preparatory actions, the Conciliation Committee has agreed on the following:

Heading 1a

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed in the Conciliation Committee:

—  Commitments for "H2020" are increased with the following breakdown:

—  Commitments for "COSME" are increased with the following breakdown:

—  Commitments for "Erasmus+" are increased with the following breakdown:

As a consequence, and after taking into account decentralised agencies and pilot projects and preparatory actions, the agreed level of commitments is set at EUR 19 010.0 million, with no margin left under the expenditure ceiling of heading 1a and the use of the Global Margin for Commitments for an amount of EUR 543 million.

Heading 1b

Commitment appropriations are set at the level proposed in the Draft Budget, as amended by Amending Letters 1 and 2/2016.

Taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 50 831.2 million, leaving a margin of EUR 5.8 million under the expenditure ceiling of heading 1b.

Heading 2

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016 with a further reduction of EUR 140.0 million arising from increased EAGF assigned revenue and an increase on the budget line 11 06 62 01. As a consequence, the Conciliation Committee has agreed on the following:

Taking into account decentralised agencies and pilot projects and preparatory actions, the agreed level of commitments is set at EUR 62 484.2 million, leaving a margin of EUR 1 777.8 million under the expenditure ceiling of heading 2.

Heading 3

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustment agreed in the Conciliation Committee:

As a consequence, and after taking into account decentralised agencies, pilot projects, preparatory actions and the mobilisation of the Flexibility Instrument for migration, the agreed level of commitments is set at EUR 4 052.0 million, with no margin left under the expenditure ceiling of heading 3 and the mobilisation of EUR 1 506.0 million through the Flexibility Instrument.

Heading 4

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed in the Conciliation Committee:

As a consequence, and after taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 9 167.0 million, with no margin left under the expenditure ceiling of heading 4 and the mobilisation of EUR 24.0 million through the Flexibility Instrument.

Heading 5

The number of posts in the establishment plans of the Institutions and the appropriations proposed by the Commission in the Draft Budget as amended by Amending Letters 1 and 2/2016 are approved, with the following exceptions:

—  The European Parliament for which its reading is approved, with a reduction of 9 posts;

—  The Council, for which its reading is approved;

—  The Court of Justice, for which 7 additional posts are granted (+ EUR 300 000);

—  The European Economic and Social Committee and the Committee of the Regions, for which the reading of the European Parliament is approved.

On 26 November 2015, the Commission is expected to approve the report on the budgetary impact of the 2015 salary update, which will have retroactive effect as from 1 July 2015 on remunerations of staff of all EU institutions and on pensions.

As a consequence, taking into account pilot projects and preparatory actions, the agreed level of commitments is set at EUR 8 935.2 million, leaving a margin of EUR 547.8 million under the expenditure ceiling of heading 5.

European Union Solidarity Fund

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, including the mobilisation of EUR 50 million of the European Union Solidarity Fund for the payment of the advances.

1.4.  Payment appropriations

The overall level of payment appropriations in the 2016 budget is set at EUR 143 885.3 million, including EUR 832.8 million related to the mobilisation of the Flexibility Instrument.

The breakdown of payment appropriations is set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, integrating the following adjustments agreed by the Conciliation Committee:

1.  First, account is taken of the agreed level of commitment appropriations for non-differentiated expenditure, for which the level of payment appropriations is equal to the level of commitments. That also includes the decentralised agencies, for which the EU contribution in payment appropriations is set at the level proposed in section 1.2 above. The combined effect is a decrease of EUR 140.0 million;

2.  The payment appropriations for all new pilot projects and preparatory actions are set at 50% of the corresponding commitment appropriations, or to the level proposed by Parliament if lower. In the case of extension of existing pilot projects and preparatory actions the level of payments is the one defined in the Draft Budget plus 50% of the corresponding new commitments, or to the level proposed by Parliament if lower. The combined effect is an increase of EUR 29.5 million;

3.  The payment appropriations expenditure are reduced by EUR 460.1 million as follows:

4.  The combined level of payment appropriations set in paragraphs 1-3 above is EUR 570.6 million lower than proposed by the Commission in its Draft Budget, as amended by Amending Letters 1 and 2/2016, for the expenditure items concerned.

1.5.  Budgetary remarks

Amendments introduced by the European Parliament or the Council to the text of budgetary remarks are agreed, insofar as they do not modify or extend the scope of an existing legal base, impinge on the administrative autonomy of institutions, cause operational difficulties, or cannot be covered by available resources (as indicated in the annex to the executability letter).

1.6.  New budget lines

Unless mentioned otherwise in the joint conclusions agreed by the Conciliation Committee or agreed jointly by both arms of the budgetary authority in their respective reading, the budget nomenclature as proposed by the Commission in the Draft Budget, as amended by Amending Letters 1 and 2/2016, will remain unchanged, with the exception of pilot projects and preparatory actions and the split of article 18 04 01 European Citizens' Initiative into two items: 18 04 01 01 Europe for Citizens — Strengthening remembrance and enhancing capacity for civic participation at the Union level and 18 04 01 02 European Citizens' Initiative.

2.  Budget 2015

Draft Amending Budget (DAB) 8/2015 is approved as proposed by the Commission.

3.  Joint Statements

3.1.  Joint Statement by the Parliament, Council and Commission statement on the Youth Employment Initiative

The European Parliament, the Council and the Commission recall that reducing youth unemployment remains a high and shared political priority, and to this end they reaffirm their determination to make the best possible use of budgetary resources available to tackle it, and in particular the Youth Employment Initiative (YEI).

They recall that in accordance with Article 14(1) of Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 "Margins left available below the MFF ceilings for commitment appropriations for the years 2014-2017 shall constitute a Global MFF Margin for commitments, to be made available over and above the ceilings established in the MFF for the years 2016 to 2020 for policy objectives related to growth and employment, in particular youth employment".

In the framework of the MFF mid-term review/revision the Commission will draw lessons from the results of the YEI evaluation, accompanied, as appropriate, by proposals for the continuation of the initiative until 2020.

The Council and the Parliament undertake to examine rapidly proposals put forward by the Commission in this respect.

3.2.  Joint statement on a payment forecast 2016-2020

Building on the existing agreement on a payment plan 2015-2016, the European Parliament, the Council and the Commission acknowledge the steps taken to phase out the backlog of outstanding payment claims from the 2007-2013 cohesion programmes, and to improve the monitoring of any backlog of unpaid bills in all headings. They reiterate their commitment to prevent a similar build-up of backlog in the future, including through setting-up an early warning system.

The European Parliament, the Council and the Commission will, throughout the year, actively monitor the state of implementation of the 2016 budget, in accordance with the agreed payment plan; in particular the appropriations provided in the budget 2016 will allow the Commission to reduce the year-end backlog of outstanding payment claims for the 2007-2013 cohesion programmes to a level of around EUR 2 billion by the end of 2016.

The European Parliament, the Council and the Commission will continue taking stock of payment implementation and updated forecasts at dedicated interinstitutional meetings, in accordance with point 36 of the annexe of the Interinstitutional Agreement, which should take place at least three times in 2016 at the political level.

In that context, the European Parliament, the Council, the Commission recall that those meetings should also address the longer-term forecasts on the expected evolution of payments until the end of the MFF 2014-2020.

3.3.  Statement of the European Parliament on the application of Point 27 of the Interinstitutional Agreement

The European Parliament is committed to continue the reduction of the total number of posts in its establishment plan and to complete it by 2019, according to the following timetable, taking into account that a net reduction of 18 posts takes place in 2016:

Annual net reductions in the total number of authorised posts in the establishment plan of the European Parliament compared to previous year

(1) The European Parliament considers that the scope of the 5% reduction excludes temporary posts of political groups identified in its establishment plan.