The European Parliament,

–  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 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union(1),

–  having regard to draft Council Decision on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom,

–  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(2),

–  having regard to 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(3),

–  having regard to Council Regulation laying down the multiannual financial framework for the years 2021 to 2027,

–  having regard to the Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources,

–  having regard to the political agreement of 10 November 2020 on the multiannual financial framework for the years 2021 to 2027,

–  having regard to the special report of the Intergovernmental Panel on Climate Change (IPCC) of 8 October 2018 on Global Warming of 1.5°C(4),

–  having regard to its resolution of 16 January 2020 on the 15th meeting of the Conference of Parties (COP15) to the Convention on Biological Diversity(5),

–  having regard to its resolution of 19 June 2020 on general guidelines for the preparation of the 2021 budget Section III - Commission(6),

–  having regard to its resolution of 14 May 2020 on Parliament’s estimates of revenue and expenditure for the financial year 2021(7),

–  having regard to the draft general budget of the European Union for the financial year 2021, which the Commission adopted on 27 July 2020 (COM(2020)0300) (the “first DB”),

–  having regard to the position on the draft general budget of the European Union for the financial year 2021, which the Council adopted on 28 September 2020 and forwarded to Parliament on 1 October 2020 (11072/1/2020 – C9‑0314/2020),

–  having regard to its resolution of 12 November 2020 on the Council position on the draft general budget of the European Union for the financial year 2021(8),

–  having regard to the fact that the Conciliation Committee did not agree on a joint text within the twenty-one days referred to in Article 314(6) of Treaty on the Functioning of the European Union,

–  having regard to the statement by the Conciliation Committee on a common understanding on the content of the budget for 2021,

–  having regard to the second draft general budget of the European Union for the financial year 2021, which the Commission adopted on 10 December 2020 (COM(2020)0836), in accordance with Article 314(8) TFEU,

–  having regard to the position on the second draft general budget of the European Union for the financial year 2021, which the Council adopted on 14 December 2020 (13892/2020 – C9‑0408/2020),

–  having regard to Rules 94 and 96 of its Rules of Procedure,

–  having regard to the report of the Committee on Budgets (A9-0267/2020),

1.  Recalls that Article 312(1) of the Treaty on the Functioning of the European Union (TFEU) provides that the annual budget of the Union shall comply with the multiannual financial framework; notes that the Conciliation Committee, meeting on 4 December 2020, could not agree on a joint text within the 21-day conciliation period provided for in Article 314(5) TFEU, given the lack of clarity as regards the multiannual financial framework for 2021-2027 (MFF) by the end of the conciliation period;

2.  Recalls that the Conciliation Committee reached a common understanding on the content of Budget 2021 based on the Draft Elements for Joint Conclusions No 4 as presented by the Commission on 4 December 2020, and invited the Commission to submit a second draft budget for 2021 reflecting the common understanding as soon as there are sufficient assurances that Article 312(1) TFEU can be complied with; notes that the Draft Elements for Joint Conclusions No 4 include five statements, including on tackling child poverty under the European Social Fund + and on tackling the impact of the COVID-19 crisis on the sectors, such as tourism and SMEs, and people most hit;

3.  Notes that the conditions set by the Conciliation Committee have been fulfilled and the second draft general budget of the Union for the financial year 2021 as presented by the Commission corresponds to the common understanding; notes that the overall level of commitment appropriations in Budget 2021 is set at EUR 164 251,5 million, leaving a margin of EUR 778,8 million in commitment appropriations below the MFF ceilings for 2021;

4.  Welcomes that the increase of EUR 185 million on top of the levels of the first DB as modified by Amending letter No 1/2020 obtained in the conciliation negotiations correspond to Parliament’s main political priorities; notes that the increases include EUR 60,3 million for the Connecting Europe Facility - Transport, EUR 42 million for LIFE, EUR 25,7 million for the Digital Europe Programme, EUR 6,6 million for the Rights and Values Programme, of which EUR 4,8 million is for Daphne), EUR 2,7 million for the Justice programme, EUR 25 million for Humanitarian Aid, as part of the EUR 500 million reinforcement for the period from 2021 to 2027 as agreed in the context of the MFF, EUR 10,2 million for UNRWA under the Neighbourhood, Development and International Cooperation Instrument (NDICI) and EUR 7,3 million for the European Public Prosecutor’s Office mainly for staff reinforcements; further notes that Amending letter No 1/2020 had already incorporated increases for the Horizon Europe, Erasmus+ and EU4Health programmes to reflect the outcome of the MFF negotiations;

5.  Notes that the overall level of payment appropriations in Budget 2021 is set at EUR 166 060,5 million, leaving a margin of EUR 2 001,4 million in payment appropriations below the MFF ceilings for 2021; welcomes that the overall level of payment appropriations agreed for 2021 represents an increase of 1,2 % compared to Budget 2020; underlines the importance of the joint statement on payments appropriations in which the Parliament and the Council commit to take necessary decisions in due time for justified needs;

6.  Welcomes the fact that, in accordance with Article 15(3) of the Financial Regulation and the joint statement on the implementation of that paragraph agreed between the European Parliament and the Council, the Conciliation Committee agreed, for the first time, to make EUR 20 million in commitment appropriations available again on the research budget lines; insists on the full implementation of Article 15(3) of the Financial Regulation in the MFF so as to reach the EUR 500 million agreed;

7.  Recalls that the Conciliation Committee made it clear that the reduction of EUR 61 million for the European Border and Coast Guard Agency (Frontex) in 2021 does not affect the overall top-up of EUR 500 million (in 2018 prices) agreed politically in the context of the MFF negotiations, and that the cut will be compensated in later years in line with the agreement on the MFF;

8.  Welcomes the fact that Parliament succeeded in making the case for a more differentiated budget nomenclature compared to the one proposed by the Commission in the first DB, namely as concerns NDICI, Erasmus+, the Rights and Values programme and social dialogue; believes that those modifications will allow Parliament and the Council to better exercise their decision-making role in the annual budgetary procedure and their scrutiny over the implementation of the budget; regrets however that, during the conciliation, the Council and the Commission could not agree to a more detailed nomenclature as proposed by Parliament, in particular for the Asylum and Migration Fund and the Border Management and Visa Instrument, as well as for the Instrument for Pre-Accession Assistance and for more differentiation for the NDICI, in particular the Neighbourhood strand;

9.  Notes that the overall level of appropriations in Budget 2021 for the Parliament is set at EUR 2 063 million;

10.  Welcomes the creation of a total of 75 posts and the corresponding increase in appropriations for the Court of Justice of the European Union, the European Economic and Social Committee (EESC), the European Committee of the Regions (CoR), the European Ombudsman and the European External Action Service (EEAS) to ensure that they have sufficient resources and staff to enable them to fulfil their missions as well as possible and to function optimally;

11.  Welcomes the reinforcement of EUR 590 854 for the EESC on the Interpreting budget line and the reinforcement of EUR 564 796 for the CoR on the Technical equipment and installations, and Third parties and Political groups' communication activities budget lines;

12.  Welcomes the Commission proposal to increase the appropriations for the EEAS in Budget 2021 due to new responsibilities in the governance of the European Peace Facility and for better operationality of the consular services; welcomes the budget-neutral transfer of Commission staff from the administrative sections of Union delegations to the EEAS in order to simplify and rationalise administrative and financial circuits and allow for the efficient and autonomous management of staff; welcomes the reinforcement of EUR 1 million to fight disinformation on the Strategic Communication Capacity budget line ;

13.  Agrees that the cut of 10 % in lines devoted to missions is justified in view of the health and economic crisis resulting from the COVID-19 outbreak;

14.  Approves the Council position on the second draft general budget of the European Union for the financial year 2021 as well as the joint statements annexed to this resolution;

15.  Instructs its President to declare that the general budget of the European Union for the financial year 2021 has been definitively adopted and to arrange for its publication in the Official Journal of the European Union;

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

(1) OJ L 168, 7.6.2014, p. 105. (2) OJ L 298, 26.10.2012, p. 1. (3) OJ L 193, 30.7.2018, p. 1. (4) https://www.ipcc.ch/sr15/ (5) Texts adopted, P9_TA(2020)0015. (6) Texts adopted, P9_TA(2020)0166. (7) Texts adopted, P9_TA(2020)0123. (8) Texts adopted, P9_TA(2020)0302.

1.  The Conciliation Committee referred to in Article 314(5) TFEU, meeting on 4 December 2020, examined the Commission proposal for a draft general budget 2021 (COM(2020)0300) and the Amending Letter No 1 to the draft general budget 2021 (COM(2020)0748).

2.  In that meeting the Conciliation Committee reached a common understanding on the content of the budget for 2021, based on the Draft Elements for Joint Conclusions No 4 as presented by the Commission on 4 December 2020.

3.  Recalling Article 312(1) TFEU, according to which “The annual budget of the Union shall comply with the multiannual financial framework”, the Conciliation Committee, in the light of the circumstances as regards the multiannual financial framework for 2021-2027, is not in a position to agree on a joint text within the conciliation period of 21 days, as provided for in Article 314(5) TFEU.

4.  The Commission is therefore invited to submit a new draft budget for 2021, in conformity with Article 314(8) TFEU, taking due account of the common understanding reached in the Conciliation Committee, as soon as there are sufficient assurances that Article 312(1) TFEU can be complied with, in order to enable the European Parliament and the Council to expeditiously process such new draft budget for 2021 on that basis.

These joint conclusions cover the following sections:

1.  Budget 2021

2.  Budget 2020 – Draft Amending Budget No. 10/2020

3.  Statements

Summary overview

A.  Budget 2021

According to the elements for joint conclusions:

—  The overall level of commitment appropriations in the 2021 budget is set at EUR 164 251,5 million. Overall, this leaves a margin below the MFF ceilings for 2021 of EUR 778,8 million in commitment appropriations.

—  The overall level of payment appropriations in the 2021 budget is set at EUR 166 060,5 million. Overall, this leaves a margin below the MFF ceilings for 2021 of EUR 2 001,4 million in payment appropriations.

—  The Flexibility Instrument for 2021 is mobilised in commitment appropriations for an amount of EUR 76,4 million for heading 2b Resilience and Values.

The 2021 payment appropriations related to the mobilisation of the Flexibility Instrument in 2018, 2019, 2020 and 2021 are estimated by the Commission at EUR 628,5 million. The estimated payment schedule of the related outstanding amounts for these years is detailed in the following table:

B.  Budget 2020

Draft Amending Budget No. 10/2020 is approved as proposed by the Commission.

1.  Budget 2021

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 as proposed in the Commission’s proposal for a draft budget for 2021 as amended in Amending Letter No. 1/2021.

For the other budget lines, the Conciliation Committee has agreed on the conclusions included in sections 1.2 to 1.7 below.

1.2.  Horizontal issues

Decentralised agencies

The EU contribution (in commitment and payment appropriations and the number of posts) for all decentralised agencies are set at the level proposed by the Commission in Amending Letter No. 1/2021 with the exception of:

—  Under heading 2b:

o The European Union Agency for Fundamental Rights (FRA, budget article 07 10 04) for which the level of commitment and payment appropriations is increased by EUR 638 178.

o The European Institute for Gender Equality (EIGE, budget article 07 10 05)) for which the level of commitment and payment appropriations is increased by EUR 971 628.

o The European Union Agency for Criminal Justice Cooperation (Eurojust, budget article 07 10 07) for which the level of commitment and payment appropriations is increased by EUR 500 000.

o The European Public Prosecutor's Office (EPPO, budget article 07 10 08) for which 8 additional posts (representing a frontloading of the increase foreseen in 2022) are allocated and the level of commitment and payment appropriations is increased by EUR 7 252 790.

—  Under heading 4:

o The European Border and Coast Guard Agency (Frontex, budget article 11 10 01) for which the level of commitment and payment appropriations is reduced by EUR 61 000 000.

o The European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (‘eu-LISA’, budget article 11 10 02) for which the level of commitment and payment appropriations is increased by EUR 500 000.

Executive agencies

The EU contribution (in commitment and 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 Letter 1/2021.

The Commission will present a Draft Amending budget in 2021 in order to adjust the structure and appropriations to the new set of executive agencies once they are formally established. The corresponding Commission implementing decision establishing the new executive agencies and the Commission decisions delegating powers to them are expected to be adopted early in the 2021.

Pilot Projects/Preparatory Actions

A comprehensive package of 59 pilot projects/preparatory actions (PP/PA), for a total amount of EUR 71,8 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 budget line in order to facilitate the implementation of the action.

This package fully respects the ceilings for pilot projects and preparatory actions set 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 1 – Single Market, Innovation and Digital

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021 but with the adjustments, agreed by the Conciliation Committee, detailed in the following table:

As a consequence, the agreed level of commitment appropriations is set at EUR 20 816,6 million, leaving a margin of EUR 102,4 million under the expenditure ceiling of heading 1.

In accordance with Article 15.3 of the Financial Regulation(1), the Conciliation Committee agrees to make commitment appropriations available again on the research budget lines for a total of EUR 20 million in commitment appropriations. The following budget lines are reinforced as follows:

The Conciliation Committee also agrees that these appropriations are part of the overall amount of up to EUR 0,5 billion (in 2018 prices) for the period 2021-2027 retained in the ‘Joint declaration’ agreed on 10 November 2020. This leaves up to EUR 481,2 million in 2018 prices available for the period 2022-2027.

Heading 2a – Economic, social and territorial Cohesion

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021.

Heading 2b – Resilience and Values

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021 but with the adjustments, agreed by the Conciliation Committee, detailed in the following table.

In particular the Conciliation Committee agrees that – in the light of the current interest rate environment and the success of the recent SURE financing operations – the appropriations for budget line 06 04 01 can be reduced by EUR 71.9 million while fully preserving the capacity to finance the non-repayable component of NGEU in 2021.

As a consequence, the agreed level of commitment appropriations is set at EUR 4 671,4 million, with no margin left under the expenditure ceiling of heading 2b and the mobilisation of the Flexibility Instrument for EUR 76,4 million.

Heading 3 – Natural Resources and Environment

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021 but with the adjustments, agreed by the Conciliation Committee, detailed in the following table:

As a consequence, the agreed level of commitment appropriations is set at EUR 58 568,6 million, leaving a margin of EUR 55,4 million under the expenditure ceiling of heading.

Heading 4 – Migration and Border Management

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021 but with the adjustments, agreed by the Conciliation Committee, detailed in the following table:

Following the recent political agreement of 10 November 2020 between the European Parliament and the Council on the MFF 2021-2027 and pending the approval of the relevant texts, the Conciliation Committee agrees that the reduction for the European Border and Coast Guard Agency (Frontex) in 2021 does not affect the overall top-up of EUR 0,5 billion (in 2018 prices) agreed politically in that context. In addition to this top up, the cut proposed in 2021 will be compensated in later years in line with the agreement on the MFF, whilst respecting the principles of sound financial management.

As a consequence, the agreed level of commitment appropriations is set at EUR 2 278,8 million, leaving a margin of EUR 188,2 million under the expenditure ceiling of heading.

Heading 5 – Security and Defence

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021.

Heading 6 – Neighbourhood and the World

Commitment appropriations are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021 but with the adjustments, agreed by the Conciliation Committee, detailed in the following table:

Following the recent political agreement of 10 November 2020 between the European Parliament and the Council on the MFF 2021-2027 and pending the approval of the relevant texts, the Conciliation Committee agrees that the reinforcement of Humanitarian Aid is part of the overall top-up of EUR 0,5 billion (in 2018 prices) agreed politically in that context.

As a consequence, the agreed level of commitment appropriations is set at EUR 16 097,2 million, leaving a margin of EUR 149,8 million under the expenditure ceiling of heading.

Heading 7 – European Public Administration

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 Letter 1/2021 are agreed by the Conciliation Committee with the following exceptions:

—  The section of the European Parliament for which its reading is approved and further adjusted to include (i) the impact of the revised salary update as per Amending Letter 1/2021 and (ii) the transfer of two establishment posts from the European Parliament (EP) to the European Commission with a view to support the operations of CERT-EU as per Amending Letter 1/2021;

—  The section of the Council, for which its reading is approved and further adjusted to include the impact of the revised salary update as per Amending Letter 1/2021;

—  The section of the European Court of Auditors (ECA) for which a technical update following the modification of the establishment plans further to the recourse to Article 53(1) of the Financial Regulation is agreed. This operation involved the conversion of one permanent AST11 post, one permanent AST8 post, one permanent AST7 post, two permanent AST5 posts, one permanent AST4 post and one temporary AST/SC3 post into respectively three permanent AD7 posts and four permanent AD5 posts with no impact on the level of appropriations.

—  The section of the European Economic and Social Committee (EESC) for which the level of commitment and payment appropriations is increased by EUR 590 854.

—  The section of the European Committee of the Regions (CoR) for which the level of commitment and payment appropriations is increased by EUR 564 796.

—  The section of the European Data Protection Supervisor (EDPS) for which a technical update following the modification of the establishment plans further to the recourse to Article 53(1) of the Financial Regulation is agreed. This operation involved the conversion of one permanent AST5 post into one permanent AST/SC6 post with no impact on the level of appropriations.

—  The section of the European External Action Service (EEAS) for which the level of commitment and payment appropriations is increased by EUR 1,0 million for the “Strategic Communication Capacity”;

Furthermore as a consequence of the COVID-19 pandemic, the Conciliation Committee agrees, exceptionally, to reduce by 10 % the level of commitment and payment appropriations related to missions of all institutions except the European Parliament.

The combined adjustments, resulting in an overall decrease of EUR 8,8 million of heading 7, are detailed by section in the following tables:

Section 1 – European Parliament

Section 2 – European Council and Council

Section 3 – Commission

Section 4 – Court of Justice of the European Union

Section 5 – European Court of Auditors

Section 6 – European Economic and Social Committee

Section 7 – European Committee of the Regions

Section 8 – European Ombudsman

Section 9 – European Data Protection Supervisor

Section 10 – European External Action Service

As a consequence the agreed level of commitment appropriations is set at EUR 10 448,3 million, leaving a margin of EUR 186,7 million under the expenditure ceiling of heading 7.

Thematic special instruments: EGF, SEAR and BAR

Commitment appropriations for the European Globalisation Adjustment Fund (EGF), and the Solidarity and Emergency Aid Reserve (SEAR) are set at the level proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2021.

p.m. Brexit Adjustment Reserve (BAR) will be included in an Amending budget early in 2021.

1.4.  Payment appropriations

The overall level of payment appropriations in the 2021 Budget is set at the level of the Draft Budget, as amended by Amending Letter 1/2020 with the following adjustments agreed by the Conciliation Committee:

1.  The agreed level of commitment appropriations for non-differentiated expenditure, for which the level of payment appropriations is equal to the level of commitment appropriations, is taken into account. This includes the reduction of the financing cost of the European Recovery Instrument (EURI) by -EUR 71,9 million and the adjustment to the Union contribution to decentralised agencies. The combined effect is a decrease of -EUR 123,0 million;

2.  The combined adjustments under heading 7 resulting in an overall decrease of EUR 8,8 million;

3.  The payment appropriations for all new pilot projects and preparatory actions proposed by the Parliament are set at 25% of the corresponding commitment appropriations, or at the level proposed by Parliament, if lower. In the case of extension of existing pilot projects and preparatory actions, the level of payment appropriations is the one defined in the Draft Budget plus 25% of the corresponding new commitment appropriations, or at the level proposed by Parliament, if lower. The combined effect is an increase of EUR 17,9 million;

4.  The adjustments on the following budget lines are agreed as a result of the evolution in commitment appropriations for differentiated expenditure:

Overall this results in a level of payment appropriations of EUR 166 060,5 million, a decrease of EUR 63,9 million in comparison with the Draft Budget, as amended by Amending Letter 1/2021.

1.5.  Reserves

There are no reserves in addition to those of the Draft Budget, as amended by Amending Letter 1/2021.

Commitment and payment appropriations corresponding to new programmes for which the legal bases are being finalised and are expected to be adopted early in the 2021 will not be entered provisionally in reserve.

The conciliation committee agrees, exceptionally, not to put amounts for ECDC and EMA in reserve, given the urgent nature of the needs related to the COVID-19 pandemic.

1.6.  Budget remarks

The text of budget remarks corresponds to the Draft Budget, as amended by Amending Letter 1/2020 with the following adjustments agreed by the Conciliation Committee:

—  Budget lines for which the amendments introduced by the European Parliament are approved without modifications:

—  Budget lines for which the amendments introduced by the European Parliament are approved with the modification proposed by the Commission in its Executability Letter:

—  Budget lines for which the respective budget remark as proposed in the Draft Budget as amended by the Amending Letter, are approved with the following modifications:

—  In accordance with Article 15.3 of the Financial Regulation and the joint statement on the implementation of Article 15.3 agreed between the European Parliament and the Council, the Conciliation Committee agrees to make commitment appropriations available again on the research budget lines. The budget remarks of budget lines 01 02 02 10, 01 02 02 40, 01 02 02 50 and 01 02 02 60 will be adjusted accordingly:

—  New budget lines for which the respective budget remark are approved as follows:

—  New budget lines stemming from the split of the line 07 03 01 into two separate lines as follows, for which the respective budget remark are approved as follows:

This is with the understanding that amendments introduced by the European Parliament or the Council cannot modify or extend the scope of an existing legal base, or impinge on the administrative autonomy of the institutions, and that the action can be covered by available resources.

1.7.  Budget nomenclature

The budget nomenclature proposed by the Commission in the Draft Budget, as amended by Amending Letter 1/2020, is agreed, with the inclusion of the new pilot projects and preparatory actions (except the new preparatory action PA 01 21 01 for which the related appropriations are added to the existing preparatory action PA 01 20 01). In addition, the following adjustments are agreed by the Conciliation Committee:

—  Two additional lines, as follows:

—  The line 07 03 01 “Promoting learning mobility of individuals, as well as cooperation, inclusion, excellence, creativity and innovation at the level of organisations and policies in the field of education and training” is split into two separate lines as follows, with no impact on the level of appropriations:

2.  Budget 2020

Draft Amending Budget (DAB) 10/2020 is approved as proposed by the Commission.

3.  Statements

3.1.  Unilateral statement by the European Commission on tackling child poverty under the European Social Fund+

Tackling child poverty will become even more important especially in the context of the current COVID-19 crisis and sufficient resources need to be devoted to it. The revised proposal for the European Social Fund+ (COM(2020)0447) includes a specific thematic concentration for addressing child poverty. It requires that each Member State shall allocate at least 5 % of their ESF+ resources under shared management to support targeted actions and structural reforms to tackling child poverty (Article 7(3)a). Given the currently foreseen national allocations, this represents almost EUR 5 billion in current prices for the 2021-27 programming period.

3.2.  Joint statement by the European Parliament and the Council on payment appropriations

The Council and the Parliament call on the Commission to continue closely and actively monitoring during the year 2021 the implementation of the 2014-2020 programmes (particularly in sub-heading 2a and Rural Development). To that end, the Council and the Parliament invite the Commission to present, in a timely manner, updated figures concerning the state of affairs and estimates regarding 2021 payment appropriations. If the figures show that the appropriations entered in the 2021 budget are insufficient to cover the needs, the Council and the Parliament invite the Commission to present as soon as possible an appropriate solution, inter alia a draft amending budget, with a view to allowing the European Parliament and the Council to take any necessary decisions in due time for justified needs. Where applicable, the Council and the Parliament will take into account the urgency of the matter, shortening the eight-week period for a decision if deemed necessary. The same applies mutatis mutandis if the figures show that the appropriations entered in the 2021 budget are higher than needed.

3.3.  Joint statement by the European Parliament, the Council and the Commission on tackling the impact of the COVID-19 crisis

In order to tackle the impact of the unprecedented COVID-19 crisis in the best interest of the EU, the European Parliament, the Council and the Commission are committed to taking the necessary measures to rapidly deploy the full potential of the new generation of EU programmes giving a particular attention to the sectors of the economy that are most hit by the crisis such as tourism and SMEs the people that are the most affected by the crisis such as children and young people.

3.4.  Unilateral statement by the Commission on governance of the decentralised agencies

The Commission has a keen interest in making sure that the decentralised agencies of the EU deliver on their mandate, including strengthening and streamlining their governance, as well as supporting harmonised planning and reporting by all decentralised agencies. The Commission considers that the Special Report of the European Court of Auditors no 22/2020, and the replies thereto, could form the basis for collaborative follow-up which will require the support of Council and Parliament.

3.5.  Joint statement by the European Parliament and the Council on Brexit Adjustment Reserve (BAR)

The European Parliament and the Council invite the Commission to submit a proposal for the relevant instrument necessary to operationalise the Brexit Adjustment Reserve without delay, in view of ensuring that a sufficient amount of appropriations can be made available for mobilisation in the financial year 2021. The European Parliament and the Council will take into account the urgency of the matter during their deliberations.

The European Parliament and the Council invite the Commission to present a draft amending budget, as soon as it is appropriate, to make available the necessary appropriations in the financial year 2021. The European Parliament and the Council will consider such a draft amending budget with due urgency.

(1) 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 (OJ L 193, 30.7.2018, p. 1).