Changes from report parliamentary committee draft to plenary report

Added19. Recalls the important role that the EU budget plays in promoting the European values enshrined in Article 2 of the Treaty on European Union (TEU) and in supporting the key principles of democracy, the rule of law, solidarity, inclusiveness, justice, non-discrimination and equality, including gender equality; underlines that EU programmes such as Erasmus+, the European Solidarity Corps and Creative Europe contribute significantly to the promotion of these values by fostering inclusion, intercultural dialogue, cultural diversity, active citizenship and a sense of European belonging; reaffirms, furthermore, the essential role of the Citizens, Equality, Rights and Values (CERV) programme in promoting European values and citizens’ rights and in ensuring an open, rights-based, democratic, equal and inclusive society based on the rule of law; stresses the role of the programme in fostering active civic engagement, building resilient societies, raising awareness on disinformation and countering democratic backsliding; calls on the Commission to ensure the swift, full and proper implementation and robust enforcement of the Digital Services Act, Digital Market Act and AI Act, including by allocating adequate funding and staffing for the responsible Commission’s services; reiterates the importance of the Daphne and Equality and Rights strands of the CERV programme, and stresses that necessary resources should be devoted to combating discrimination in all its forms, as well as tackling all forms of violence;

Removed11. Stresses that EU migration and asylum policy must be underpinned by solidarity, shared responsibility and respect for human rights, in line with EU values and international commitments; stresses that adequate funding remains critical to addressing evolving challenges and to ensuring effective, safe and dignified reception, while noting that migration pressure in the EU has shown a notable decline in recent years; considers that the Asylum, Migration and Integration Fund plays a central role in this context;

Added20. Insists on an ambitious budget for Erasmus+ in 2027, which has proven highly effective in broadening education and training across the EU, promoting new job opportunities and fostering skills, youth participation and equal opportunities, thereby strengthening the EU’s long-term competitiveness; recalls that the Commission is required to put in place financial support measures for people with fewer opportunities and calls for a readjustment of Erasmus+ grants to account for higher inflation and higher living costs;

Removed12. Observes that adequate funding for border protection capabilities is a cornerstone of a comprehensive migration policy to preserve the free movement of people within the EU and to address evolving migration and security challenges; reaffirms the vital role that the Integrated Border Management Fund and the Border Management and Visa Instrument play in safeguarding the EU’s external borders; reaffirms that cooperation agreements on migration and asylum management with non-EU countries, in full respect of international law, can help prevent and counter irregular migration, combat organised crime and strengthen border security;

Added21. Emphasises the need for additional funding for the European Solidarity Corps programme, which has a proven track record of strengthening social cohesion, intercultural understanding and community engagement;

Removed13. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and effective use of EU funding; recalls the obligation of Member States subject to measures under the Conditionality Regulation to continue to honour all commitments to final recipients and beneficiaries; stresses that any measures taken to ensure that legitimate final recipients and beneficiaries can continue to access EU funding should not weaken the application of the Conditionality Regulation;

Added22. Reiterates that adequate resources should be devoted to fighting gender-based violence and to supporting sexual and reproductive health rights and services, women’s rights organisations, and EU initiatives and bodies promoting true equality among people, regardless of their gender, age, sexual orientation or race;

Removed14. Underlines that rule of law conditionality is a fundamental principle that must apply to all EU funds without exception, so that no EU expenditure escapes effective scrutiny; calls on the Commission to maintain consistency in the application of conditionality across all EU funding streams; recalls its position that funds suspended in accordance with the Conditionality Regulation or on account of non-fulfilment of horizontal enabling conditions should not be eligible for programme amendments or transfers; insists that the decision to use decommitted funds is a prerogative of the budgetary authority within the framework of the annual budgetary procedure and should not be left to the discretion of the Commission;

Added23. Calls on the Commission to increase the EU’s support for the protection of citizens, minorities and religious communities and public spaces against terrorist threats, for the fight against extremism, radicalisation and terrorist content including online, and for the countering of the spike in hate speech, antisemitism, anti-Christian and anti-Muslim hatred, and racism across Europe and worldwide; regrets the increasing number of hate crimes directed against Christians and other religious communities; recalls that, in its annual discharge reports, the European Parliament has consistently reiterated its concerns and expectations regarding the use of Union funds in the field of education, underlining that EU financial assistance must be made conditional on full compliance with the values enshrined in Article 2 TEU; recalls that, according to the EU strategy on combating antisemitism and fostering Jewish life adopted in 2021, the Commission committed to supporting the creation of a participatory European Holocaust monument in Brussels, linked with pieces of art in EU capitals; calls on the Commission to make every effort to honour this commitment by the end of the current MFF;

Added24. Emphasises the valuable work carried out under the Union Values strand of the CERV programme, which provides, among other things, direct funding to civil society organisations as key actors in vibrant democracies, and contributes to democratic resilience; stresses that citizens represent the core of European democracy, and that civil society organisations, which promote the will and interests of citizens, represent an important part of European democracy; recalls its position, in its resolution of 7 May 2025, that robust support for civil society ‘is vital for fostering an active civic space, ensuring accountability and transparency and informing policymakers about best practices from the ground’; underlines, in this regard, the importance of all EU programmes and of increasing funding to support the genuine engagement of civil society, particularly in the context of the impact of reduced funding for civil society by the EU’s international partners; highlights the growing threat posed by disinformation and foreign information manipulation to the Union’s democratic processes; stresses, in addition, that supporting investigative journalism with sufficient resources is a strategic investment in democracy, transparency and social justice; stresses equally the need to strengthen media literacy and fact-checking initiatives; stresses, furthermore, the fact that adequately resourced action to counter disinformation and foreign information manipulation and interference is a strategic investment in democratic resilience and public trust;

Added25. Reiterates the importance of the relevant budget line in continuing and intensifying the humanitarian mission of the Committee on Missing Persons in Cyprus and in supporting the bicommunal Technical Committee on Cultural Heritage;

Added26. Stresses that EU migration and asylum policy must be underpinned by solidarity and shared responsibility in full compliance with the obligations of national, EU and international law, ensuring proper implementation of the Asylum and Migration Pact, in full compliance with international human rights law; stresses that adequate funding remains critical to addressing evolving challenges and to ensuring effective relocation, safe and dignified reception, and effective and sustainable inclusion and integration; considers that the Asylum, Migration and Integration Fund and the Border Management and Visa Instrument (BMVI) play a central role in this context and must receive continuous funding; underlines that adequate funding should be allocated to Member States with an external border; emphasises the need to better protect people by preventing trafficking and to enhance support to strengthen cross-border cooperation between the Member States, as well as cooperation between the Member States and the EU, in combating terrorism, organised crime, drug trafficking and criminal networks, particularly those involved in migrant smuggling and human trafficking, so as to reinforce law enforcement and the judicial response to these criminal networks, and to support Member States facing hybrid threats, in particular the instrumentalisation of migrants at the EU’s borders, as defined in the Crisis Regulation;

Added27. Observes that enhanced funding for border protection capabilities, as provided for in the annex III to the BMVI Regulation, is a cornerstone of a comprehensive migration policy to preserve the free movement of people within the EU and to address evolving migration and security challenges, including those of a hybrid nature; reaffirms the vital importance of the implementation of the Asylum and Migration Pact, including the role of the Integrated Border Management Fund and the BMVI in safeguarding the EU’s external borders; reaffirms that cooperation agreements on migration and asylum management with third countries, in full respect of international law and the EU Charter, can help prevent and counter irregular migration, tackle smuggling, combat organised crime and strengthen border security; recalls the necessity for adequate funding, staffing and staff training for all agencies operating in the field of security, justice, law enforcement, asylum and migration, as well as border management;

Added28. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and effective use of EU funding; stresses that this is crucial for safeguarding citizens’ trust in the EU and for ensuring that EU funds deliver tangible benefits across all Member States; recalls that the Conditionality Regulation is a key tool for protecting the EU’s financial interests against breaches of the rule of law; highlights that the weakening of the independence and impartiality of public administration and undue concentration in procurement procedures, as well as attacks on the justice system, represent systemic rule of law risks that threaten sound financial management; recalls the obligation of Member States subject to measures under the Conditionality Regulation to continue to honour all commitments to final recipients and beneficiaries; calls on the Commission to do its utmost to protect the legitimate interests of final beneficiaries and to ensure that final beneficiaries can continue to benefit from EU funding; stresses that any measures should not weaken the application of the Conditionality Regulation;

Added29. Underlines that rule of law conditionality is a fundamental principle that must apply to all EU funds without exception, including performance-based instruments as well as funding provided under Article 122 TFEU, so that no EU expenditure escapes effective scrutiny; calls on the Commission to maintain consistency in the application of conditionality across all EU funding streams; insists that the measures required for the release of EU funding, as defined by the relevant decisions taken under the Common Provisions Regulation, the Recovery and Resilience Facility Regulation and the Conditionality Regulation, must be assessed coherently as an integral package and that no payments should be made while deficiencies persist or be the outcome of negotiations; emphasises that all decisions to fully or partially suspend EU funding must be based on clear, objective and transparent criteria and procedures; recalls its position that funds suspended in accordance with the Conditionality Regulation or on account of non-fulfilment of horizontal enabling conditions should not be eligible for programme amendments or transfers; insists that the decision to use decommitted funds that had been frozen due to rule of law breaches is a prerogative of the budgetary authority within the framework of the annual budgetary procedure and should not be left to the discretion of the Commission; strongly insists on the European Parliament’s right to full transparency and traceability of EU funds; reiterates its call for a single, integrated and interoperable information system to track financial flows;

Creating economic opportunities in the face of strategic challenges

Change 5

Changed15.30. StressesUnderlines the urgencykey role of fullythe implementingEU budget in delivering on the European Green DealDeal, achieving a successful digital transition, contributing to the objectives of the Competitiveness Compass and strengthening the Union’s economic and industrial sovereignty, as highlighted by the Draghi and Letta reports, especially as regards simplification and avoiding unnecessary administrative burdens; reiterates the Union’s commitment to meet the 2050 climate neutrality target,target by supporting investments in areas such as energy efficiency, renewable energy and resilient electricity grids, cross-border mobility, the circular economy, biodiversity protection, and digital innovation and AI;AI, and smart energy infrastructure; calls for adequate upskilling and reskilling programmes for workers, especially in regions dependent on carbon-intensive industries, and tailored support for smallSMEs, andto medium-sizedensure enterprises,sustainable toprosperity ensurefor aEurope, safeguarding the just transition, industrial competitiveness and inclusivequality transition;employment;

Change 6

Removed16. Emphasises that the EU budget for 2027 must act as an engine for completing a genuine energy union by bridging the investment gap of EUR 660 billion annually for energy-related investments, in particular in strategic technologies such as batteries, solar and wind, ensuring that the transition away from Russian fossil fuels is translated into industrial leadership and quality job creation;

Added31. Further calls for sufficient funding for research, innovation and technological deployment, in particular in areas of strategic importance, to ensure that the EU remains agile and self-reliant in the face of global challenges, disruptions and volatility, strengthening the Union’s global leadership and reducing strategic dependencies; emphasises the role of InvestEU, through its budgetary guarantees and advisory services, the SME component of the Single Market Programme, and other instruments in leveraging the full potential of the EU’s cross-border dimension, facilitating the development of start-ups and scale-ups, reducing bureaucratic hurdles, simplifying application processes and improving access to finance; considers it essential that investments contribute to strengthening European value chains and developing industrial capacities, and that they reinforce the Union’s strategic autonomy by reducing dependence on third countries;

Removed17. Highlights the strategic importance of the common agricultural policy (CAP) and the common fisheries policy in delivering on key EU priorities, such as sustainable and inclusive growth, social inclusion, climate resilience, biodiversity and vibrant rural communities; underlines the need to ensure a fair, non-discriminatory and equal allocation of CAP direct payments, including by addressing unjustified disparities in support levels and access to measures across Member States, in particular in central and eastern Europe, especially in view of the disproportionate pressures on farmers in frontline regions resulting from Russia’s war of aggression against Ukraine;

Added32. Recalls the role of the EU’s space programme in enhancing the strategic security of the Union through a variety of civil and military applications; underlines that a strong European space sector is fundamental for European security, open strategic autonomy, secure connectivity, the protection of critical infrastructure and advancing the twin green and digital transitions, and therefore requires sufficient resources;

Removed18. Underlines that emerging instruments in the blue economy, including the European Ocean Pact, should be financed in addition to, and not at the expense of, existing fisheries funding;

Added33. Emphasises that the EU budget for 2027 must act as an engine for completing a genuine energy union by bridging the investment gap of EUR 660 billion annually for energy-related investments, in particular in energy interconnections and in strategic technologies, ensuring that the transition away from Russian fossil fuels is translated into industrial leadership, economic resilience, strategic autonomy, notably for critical raw materials, and quality job creation; highlights the necessity to ensure the proper functioning and deeper integration of European energy markets through the modernisation of cross-border infrastructure; calls for continuous investment in critical infrastructure, low-carbon and renewable energy sources and energy efficiency, adapting European infrastructure to meet future energy demands, reducing dependencies and ensuring the Union’s open strategic autonomy and energy security;

Removed19. Emphasises the urgent need to uphold fair living and working conditions for farmers, farmworkers and people employed in the fisheries sector; outlines the importance of social conditionality by strengthening compliance with core EU labour standards, such as fair wages and safe working conditions, and calls for adequate resources to be mobilised to facilitate the implementation of this principle;

Added34. Recalls the central and strategic importance of the common agricultural policy (CAP) and the common fisheries policy in delivering on key EU priorities, such as ensuring the sustainable provision of high-quality food and guaranteeing food and nutrition security, which represents a vital component of strategic autonomy and geopolitical stability; stresses CAP’s central role in ensuring a fair income for farmers, a productive, competitive and sustainable agricultural sector, social inclusion, climate resilience and biodiversity protection, and in supporting vibrant rural communities; calls for adequate resources to help farmers and people employed in the fisheries sector cope with the impact of inflation, administrative burden, fuel costs, changes in the global food market and adverse climate events; emphasises the need to help new and young farmers and for targeted attention to be devoted to small-scale agricultural holdings and small fishing enterprises; stresses the need to take into account the specific needs of farmers in front-line Member States, in particular those that share a land border with Ukraine, the Russian Federation and/or Belarus; underlines, in this context, the need to ensure a fair distribution of CAP direct payments, including by addressing disparities in support levels and access to measures across Member States; highlights that, in line with the principle of the just transition, no one should be left behind and due attention should be given to local communities, farmers and fishers;

Removed20. Is deeply concerned about the impacts of climate change and the biodiversity crisis both in Europe and globally; stresses that the cost of inaction is far higher than the investment needs, including in climate mitigation, adaptation efforts and water resilience infrastructure; calls, therefore, for ambitious funding in the 2027 budget for the Programme for the Environment and Climate Action (LIFE programme) in order to accelerate the shift towards a sustainable, climate-neutral and resilient economy;

Added35. Underlines that emerging instruments in the blue economy, as well as the European Ocean Pact, should receive sufficient funding from the EU and its Member States, but not at the expense of existing fisheries; stresses the strategic importance of fisheries and aquaculture and the need for adequate financial support; recognises that the common fisheries policy contributes to a stable income and long-term prospects for fishers, while protecting sustainable marine ecosystems, which underpin the sector’s competitiveness; calls for particular attention to be paid to the EU fishing fleet to improve safety and security, including by tackling illegal fishing and improving working conditions, energy efficiency and sustainability and allowing for the modernisation of the Union’s fleet and generational renewal;

Removed21. Stresses the need to strengthen security and defence cooperation, which is essential for securing European strategic autonomy and reinforcing the EU’s role as a global actor; highlights the fact that the EU budget is the most effective tool to pool resources, harmonise national efforts and optimise public spending, thereby achieving significant cost efficiencies and reducing duplication, in order to create a genuine capabilities-based European defence union and to better prepare for and respond to current warfare strategies, unprecedented geopolitical challenges and hybrid threats; highlights, in particular, the need for adequate financial support for Member States with external EU borders, especially those with a land border with Russia and/or Belarus; underlines that such support should ensure that these Member States have the necessary resources to maintain facilities and installations in order to secure the external borders of the EU, including necessary physical measures where relevant and duly justified;

Added36. Emphasises the urgent need to uphold fair living and working conditions for farmers, farmworkers and people employed in the fisheries and aquaculture sectors; outlines the importance of strengthening compliance with core EU labour standards, such as fair wages and safe working conditions, and calls for adequate resources to be mobilised to facilitate the implementation of this principle;

Removed22. Recalls that certain Member States, in particular those with a land border with Russia and/or Belarus in the Baltic region and frontline Member States, and vulnerable sectors of the economy, such as agriculture, infrastructure and military mobility, remain exposed to the consequences of the war in Ukraine; underlines that, in border regions, measures to mitigate economic and social impacts and to strengthen resilience should be prioritised alongside security needs, ensuring a balanced response based on solidarity, including targeted support for affected people and border municipalities facing added pressure on services and local economies, including pressures arising from demographic pressures and workforce shortages, building on the experience of rapid-response adjustment instruments; calls for the 2027 budget to provide adequate funding in this regard and, within the current MFF, to ensure the continuity of support and to facilitate the early implementation of mature projects in the next long-term budget;

Added37. Is deeply concerned about the impacts of climate change and the biodiversity crisis both in Europe and globally; stresses that the cost of inaction is far higher than the investment needs, including with regard to climate mitigation, adaptation efforts and sustainable water management; stresses that investments in climate action should also contribute to the EU’s competitiveness and strategic autonomy; highlights, therefore, the constructive role played by the Programme for the Environment and Climate Action (LIFE programme); stresses that the LIFE programme has a cross-border nature and is directly managed by the Commission, which are imperative factors guaranteeing funding predictability for final beneficiaries and the successful implementation of projects; calls, therefore, for the 2027 budget to include ambitious funding for the LIFE programme in order to accelerate the shift towards a sustainable, climate-neutral and resilient economy, with a focus on projects that deliver clear added value and avoid duplication with national efforts;

Added38. Underlines the EU’s role as a hub for coordinating and improving the Member States’ preparedness and capabilities to respond immediately to large-scale, high-impact emergencies; calls for sufficient funding for the EU Civil Protection Mechanism, including the rescEU capacities, to support Member States quickly and effectively in overwhelming crisis situations; acknowledges that the EU Solidarity Fund or any other fund alone cannot fully compensate for the extreme weather events of increased frequency and severity caused by climate change today and in the future; stresses the need to invest in and prioritise preparedness, prevention and adaptation measures, including nature-based solutions;

Added39. Calls for the 2027 budget to provide for increased allocations for public investment in transport infrastructure, cross-regional transport networks and the promotion of public transport and sustainable mobility in order to enhance EU connectivity, support sustainable mobility and strengthen territorial cohesion;

Added40. Stresses the urgent need to strengthen security and defence integration and capabilities, including hybrid and conventional military capabilities, alongside robust civilian preparedness, which is essential for securing European deterrence, defence, synergies and strategic autonomy and for reinforcing the EU’s role as a global actor; highlights the fact that the EU budget is the most effective tool to pool resources, harmonise national efforts and optimise public spending, thereby achieving significant economies of scale, potential savings and cost efficiencies, reducing duplication and creating quality jobs, in order to create a genuine capabilities-based European defence union and to better prepare for and respond to current warfare strategies, unprecedented geopolitical challenges and hybrid threats, while acknowledging the neutrality commitments of individual Member States; stresses the essential role of common investment, research and development, digitalisation in defence production and procurement mechanism; recalls the importance of investing in and developing dual-use equipment and, in particular, of strengthening EU military mobility as regards funding dual-use transport infrastructure along priority axes; highlights, in particular, the need for adequate financial support for Member States with external EU borders, especially those that share a land border with Ukraine, the Russian Federation and/or Belarus and those dealing with shadow fleets; underlines that such support should ensure that these Member States have the necessary resources to strengthen the protection of critical infrastructure, maintain facilities and installations in order to cope with heightened defence and security needs and secure the external borders of the EU, including necessary physical measures where relevant and duly justified; notes that most of Europe’s defence and security arrangements, in particular nuclear deterrence, have so far been underpinned by NATO;

Added41. Calls for the establishment of European Maritime Security and Defence Hubs in the Black Sea, North Sea, Baltic Sea and Mediterranean Sea in response to Russia’s war of aggression against Ukraine and geopolitical developments in the Mediterranean region and the Arctic; underlines that these hubs should enhance maritime situational awareness, enable real-time monitoring from space to seabed and strengthen early warning capacities and reactions to respond to the increased threats from the Russian shadow fleet, while ensuring the security of commercial routes;

Added42. Recalls that front-line Member States, in particular those that share a land border with Ukraine, the Russian Federation and/or Belarus in the Baltic region and Member States in eastern Europe, and vulnerable sectors of the economy, such as agriculture, infrastructure and military mobility, remain exposed to the consequences of the war in Ukraine; underlines that, in border regions, measures to mitigate economic and social impacts and to strengthen resilience should be prioritised alongside security needs, ensuring a balanced response based on solidarity, including targeted support for affected people and border municipalities facing added pressure on services and local economies, including pressure arising from demographic pressure and workforce shortages, building on the experience of rapid-response adjustment instruments; calls for the 2027 budget to provide adequate funding in this regard and ensure the continuity of support within the current MFF and to facilitate the early implementation of mature projects in the next long-term budget;

Global Europe: acting today, preparing for tomorrow

Change 7

Changed23.43. Stresses the urgent need for the EU to strengthen its common external policy and global influence, given the evolving geopolitical landscape, marked by shifts in US policypolicy, Russia’s war against Ukraine and escalating global conflicts; points out the necessity for the EU to secure commensurateadequate funding and resources in the 2027 budget;budget to effectively address issues in its neighbourhood and beyond; recalls the importance of an updated Strategic Compass and the crucial diplomatic role of the European Global Gateway; emphasises the EU’s responsibility to actively support democratic actors, civil society organisations and democratic institutions in partner countries, particularly in regions facing democratic backsliding;

Change 8

Changed24.44. Highlights the importance of enhancing the EU’s role as a leading humanitarian actor and calls for adequate funding for the humanitarian aid programme to address crises in regions affected by protracted conflict, displacement, food insecurity and natural disasters; stresses that this is especially urgent in the light of the sudden decline in international aid from other major donors;donors, while acknowledging that the Union cannot shoulder this responsibility alone; welcomes the Commission’s efforts to ensure that EU external financing is aligned with the Union’s strategic priorities and values; calls on the Commission to ensure that EU programmes for development, humanitarian assistance and human rights support receive a substantial increase in funding; emphasises that the EU requires sufficient resources for long-term investments in building global partnerships, and points out the importance of the participation of non-EU countries in EU programmes, where appropriate; underlines the need for robust accountability, transparency and monitoring mechanisms to ensure the proper and intended use of EU funds in third countries; welcomes, in this context, the agreement on the participation of the United Kingdom in the Erasmus+ programme as of 2027; believes that making EU funding conditional on the achievement of country-specific milestones is an effective and appropriate tool for safeguarding the Union’s interests; considers that EU financing granted to third countries should not be subject to less stringent conditions than financing provided to Member States; calls for the strengthening of the Union’s ability to mobilise international partnerships based on shared values and interests;

Change 9

Changed25.45. Underlines that Russia’s illegal, unprovoked and unjustified war of aggression against Ukraine has profoundly altered the EU’s security environment; stresses the critical importance of the Internal Security Fund in addressing rising threats, such as cross-borderincreased levels of organised crime with a cross-border dimension and cybercrime; calls on the Member States to ensure consistent and complementary efforts in their defence investments;

Change 10

Changed26.46. Firmly reiterates its unconditional and full support for Ukraine in its fight for freedom and democracy against Russian aggression, as the war on its soil enters its fourth year; condemns the devastating human and economic toll of Russia’s war; underlines the ongoing and pressing need for high-levelintensified funding efforts to address urgent humanitarian needs, repair critical infrastructure,infrastructure and enhance the capacity of the EU-Ukraine Solidarity Lanes to deliver essential supplies; welcomes the agreement by Member States to provide support to Ukraine through a EUR 90 billion loan under enhanced cooperation over two years through joint borrowing and to immobilise indefinitely Russian assets of up to EUR 210 billionbillion, thatwhich have been frozen in the EU since the start of the war; stresses the importance of ensuring accountability for core international crimes; insists that the ‘Ukraine Support Loan Instrument’ special instrument be used;

Change 11

Changed27.47. Insists on the benefits of pre-accession funds, both for enlargement countries and for the EU itself, through theas creationthey ofcreate more stability and enhancement ofenhance economiccomprehensive convergence with the EU’sEU, singleincluding market;economic integration, social and environmental standards and shared democratic values; underlines the importance of sustained support for candidate countries in implementing necessary accession-related reforms, in particular regarding the rule of law, anti-corruption, democracy, economic resilience, and the prevention and countering of hybrid threats; stresses that the 2027 budget, as the final one of the current MFF, should ensure that the Instrument for Pre-accession Assistance (IPA) III and neighbourhood support are conditional on respect for European values such as the rule of law, the independence of the judiciary, the democratic process, respect for fundamental rights, and good neighbourly relations; stresses the need to strictly apply the conditionalities enshrined in the facilities; welcomes the implementation of the Growth Plan for the Western Balkans to further support the economic convergence of Western Balkan countries with the EU’s single market through investment and growth in the region; insists on the need to deploy the necessary funds to support Moldova’s accession process, in line with the EU’s commitment to enlargement and regional stability; underlines the importance of the Reform and Growth Facility for the Republic of Moldova and highlights the necessity of securing sufficient financial resources for its full and timely implementation; recalls that support for Georgian civil society should continue regardless of the current freezing of funding to the Georgian Government;

Change 12

Changed28.48. Underlines that EUthe European neighbourhood policy, namelyin particular its Eastern and Southern Partnerships, contributes to the overall goal of enhancing the stability, prosperity and resilience of the EU’s neighbours, thereby increasing the security of our continent; stresses, therefore, the importance of reinforcing the Southern and Eastern Neighbourhood budget lines in order to support political, economic and social reforms in those regions, facilitate peace processes and reconstructionreconstruction, and provide assistance to refugees, in particular through continuous, reinforced and predictable funding for relevant actors and continuous implementation on the ground; calls for targeted and transparent use of funds, in line with the EU’s values and the relevant regulations and with strict conditionality to ensure real impact, enhance regional stability and prevent financial misuse or political backsliding; highlights the pressing need to provide additional humanitarian and economic assistance in Gaza, the West Bank, Jordan, Lebanon and Syria;

Change 13

Removed29. Recalls that the EU must continue to address global crises and assist the most vulnerable populations around the world through its humanitarian aid programme, as well as maintain its global role through the Neighbourhood, Development and International Cooperation Instrument – Global Europe to tackle global challenges, promote human rights, freedoms and democracy, support the capacity building of civil society organisations and deliver on the EU’s international climate and biodiversity commitments, all within a comprehensive monitoring and control system;

Added49. Calls for increased and targeted funding to promote cooperation with central Asian countries, given their strategic relevance for the EU;

Added50. Recalls that the EU must continue to address global crises and assist the most vulnerable populations around the world through its humanitarian aid programme, as well as maintain its global role through the Neighbourhood, Development and International Cooperation Instrument – Global Europe to tackle global challenges, promote human rights, freedoms and democracy, support the capacity building of civil society organisations and deliver on the EU’s international climate and biodiversity commitments, all within a comprehensive monitoring and control system; stresses that humanitarian and development aid should serve both urgent needs and long-term geopolitical objectives, while reinforcing partnerships with countries committed to reform and stability;

Cross-cutting issues in the 2027 budget

Change 14

Removed30. Underlines that the repayment of the European Union Recovery Instrument’s borrowing costs is a legal obligation for the EU and therefore non-discretionary; notes that 31 December 2026 is the deadline for payments to Member States under NextGenerationEU; notes, furthermore, that borrowing costs will depend on the pace of disbursements under the Recovery and Resilience Facility in 2026 and on market fluctuations in bond yields, and are therefore inherently unpredictable and volatile;

Added51. Is very concerned about the very limited level of availabilities in the 2027 budget in regard to the Union’s priorities and budgetary needs; asks in this respect for full use of the available decommitments in order to ensure a sufficient level of financing aiming at an effective implementation of programmes and priorities;

Removed31. Takes note of the Commission’s forecasts that interest costs in 2027 could reach EUR 10 billion, exceeding the financial programming of EUR 4.98 billion by over EUR 5 billion; is extremely concerned about the pressure that this will put on the 2027 budget; recalls that the three institutions agreed that expenditures covering the financing costs of NextGenerationEU must not reduce the number of EU programmes and their respective funding; intends to ensure that all programmes are properly resourced and that the budget’s flexibility and response capacity is maintained throughout the annual budgetary procedure; insists, furthermore, on the need for the Commission to provide reliable, timely and accurate information on NextGenerationEU borrowing costs and on expected Recovery and Resilience Facility disbursements throughout the budgetary procedure, as well as on liquidity management costs and available decommitments; expects the Commission to update the decommitments forecast when presenting the draft budget;

Added52. Underlines that the repayment of the borrowing costs of the European Union Recovery Instrument is a legal obligation for the EU and therefore non-discretionary; notes that 31 December 2026 is the deadline for payments to be made to Member States under the NGEU; underlines the importance of ensuring that the implementation of the Recovery and Resilience Facility delivers its full impact by prioritising mature and well-advanced projects that contribute to EU resilience and strategic autonomy; notes, furthermore, that borrowing costs will depend on the pace of disbursements under the Recovery and Resilience Facility in 2026 and on market fluctuations in bond yields, and are therefore inherently unpredictable and volatile;

Removed32. Underlines the importance of providing sufficient payment appropriations in the 2027 budget; notes that programme implementation has reached cruising speed, with payment execution peaking in rural development programmes, leading to significantly higher payment needs in 2025 than initially estimated; recalls that several regulatory changes, such as the mid-term review of cohesion policy, provided for the frontloading of payments in the 2024-2026 budgets; notes, however, that uncertainties remain regarding Member States’ actual uptake of these new possibilities; highlights the ongoing trend of increasing inaccuracy in Member States’ payment forecasts; calls on the Commission to closely monitor payment developments and to provide timely information to Parliament;

Added53. Takes note of the Commission’s forecasts that interest costs in 2027 could reach EUR 10 billion, exceeding the financial programming of EUR 4.98 billion by over EUR 5 billion; is extremely concerned about the pressure that this will put on the 2027 budget; recalls that Parliament, the Commission and the Council agreed that expenditure covering the financing costs of the NGEU must not reduce the number of EU programmes and their respective funding; is firmly committed to ensuring that all programmes are properly resourced and that the budget’s flexibility and response capacity is maintained throughout the annual budgetary procedure; insists, furthermore, on the need for the Commission to provide reliable, timely and accurate information on NGEU borrowing costs and on expected Recovery and Resilience Facility disbursements throughout the budgetary procedure, as well as on liquidity management costs and available decommitments; expects the Commission to update the decommitments forecast when presenting the draft budget;

Removed33. Notes with concern the high level of reste à liquider (RAL) (outstanding commitments) due to expected substantial payments on these commitments from the 2021-2027 MFF and prior MFFs; calls on the Commission and the Member States to boost the implementation of the programmes in 2027, in particular by accelerating mature and demand-driven projects, in order to decrease the level of RAL to be carried over to the next MFF; calls on the Commission to prevent an ‘absorption at any cost’ approach in the final year of the MFF, such as the financing of low added-value projects, and stresses that efforts to reduce the RAL must fully respect sound financial management principles;

Added54. Underlines the importance of providing sufficient payment appropriations in the 2027 budget; notes that programme implementation has reached cruising speed, with payment execution peaking in rural development programmes, leading to significantly higher payment needs in 2025 than initially estimated; recalls that several regulatory changes, such as the mid-term review of cohesion policy, provided for the front-loading of payments in the 2024-2026 budgets; notes, however, that uncertainties remain regarding Member States’ actual uptake of these new possibilities; highlights the ongoing trend of increasing inaccuracy in Member States’ payment forecasts; calls on the Commission to closely monitor payment developments and to provide timely information to Parliament in order to avoid any risk of payments backlog;

Removed34. Stresses that new own resources are essential not only to enable the repayment of NextGenerationEU borrowing, but also to ensure that the EU is equipped to cover increasing investment needs and to respond to unforeseen developments; deeply regrets the lack of progress towards the introduction of new own resources, despite the commitments set out in the 2020 Interinstitutional Agreement and its annexed roadmap; welcomes the Commission’s efforts in identifying additional options for new sources of revenue for the EU budget; takes note, in this respect, of the Commission’s proposal of 16 July 2025 on the 2028-2034 MFF, and calls on the Council to adopt this proposal as a matter of urgency and without further delay;

Added55. Notes with concern the high level of RAL due to expected substantial payments on these commitments from the 2021-2027 MFF and prior MFFs; calls on the Commission and the Member States to boost the implementation of all EU programmes in 2027, in particular by accelerating mature and demand-driven projects, in order to decrease the level of RAL to be carried over to the next MFF; calls on the Commission to prevent an ‘absorption at any cost’ approach in the final year of the MFF, including the financing of low added-value projects, and stresses that efforts to reduce the RAL must fully respect sound financial management principles; urges the Commission to increase technical assistance and other measures to Member States to support an increased absorption of funds;

Removed35. Emphasises that effective programme execution depends on adequately funded and staffed EU bodies and decentralised agencies; calls for the 2027 budget to provide funding and staffing that reflect the evolving mandates of EU bodies and agencies and to address backlogs from prior budgets, which have been exacerbated by past inflation; recalls its position that new tasks and new responsibilities must be proportionately accompanied by fresh resources;

Added56. Stresses that sufficient own resources are essential not only to enable the repayment of NGEU borrowing, but also to ensure that the EU is equipped to cover increasing investment needs, as highlighted by the Draghi and Letta reports and the Niinistö report, and to respond to unforeseen developments; reiterates the need for revenues that ensure budgetary and fiscal stability while being able to respond to the Union’s needs and priorities; is highly concerned by the complete lack of progress on the introduction of new own resources in the Council; calls on the Council and the Member States to proceed with the introduction of new own resources as a matter of urgency and without further delay;

Removed36. Stresses the need for measures to address gender disparities and promote equal opportunities across and through all EU funding programmes in the delivery of their objectives; takes note of the Commission’s work on developing a gender mainstreaming methodology in the current MFF; believes that, going forward, it is necessary to move beyond impact measurement towards the integration of gender-responsive budgeting across all EU spending;