Changes from report parliamentary committee draft to plenary report

Change 1

ChangedA. whereas the purpose of the Draft amending budget No 2/2026 is to make adjustments to the expenditure, in particular as regards payment appropriations, and to update revenue for the Union budget;

Change 2

ChangedB. whereas, in relation to expenditure, the Draft amending budget No 2/2026 entails a net increase of EUR 444,2 million in commitment appropriations and an increase of EUR 8 004,2 million in payment appropriations;

Change 3

ChangedC. whereas, on the revenue side, the Draft amending budget No 2/2026 entails an increase of the amount of own resources other than GNI by EUR 2 997,9 million, as well as an increase of other revenues by EUR 641,3 million (as the combined effect of the increase of revenue from fines by EUR 1 199,1 million and the decrease of the UK contribution by EUR 557,8 million);

Change 4

ChangedD. whereas, as a result of these adjustments, additional GNI contributions of EUR 4 364,9 million compared to Draft amending budget No 1/2026 are requested to meet the payment needs;

Change 5

AddedE. whereas the deteriorating security situation in several Union eastern border regions, including repeated military drone incursions linked to Russia's war of aggression against Ukraine, is already producing serious economic consequences across multiple sectors, in particular for SMEs;

Change 6

Changed2. Welcomes the increased payment appropriations for the cohesion programmes of EUR 5,4 billion, as well as the increased payment appropriations for the CAP Strategic Plans under the European Agricultural Fund for Rural Development (EAFRD), of EUR 2,2 billion, showing further build-up on the strong implementation progress started in 2025; notes however that the cohesion backlog from 2025, combined with the accelerated pace of implementation, puts the 2026 budget under pressure; calls on the Commission to continue to monitor the implementation across the budget in the context of the upcoming Global Transfer exercise and to take any measure necessary to mitigate the risk of running out of payment appropriations; considers, furthermore, that increased payments in 2026 should help relieve the pressure on payments in 2027;2027, and ensure the timely delivery of Union funds to beneficiaries, local and regional authorities and less developed regions;

Change 7

Removed3. Takes note of the Fertilisers Action Plan, which the Commission adopted on 19 May 2026, and the corresponding proposal to increase the agricultural reserve by EUR 300 million to provide rapid exceptional relief to farmers facing severe liquidity challenges; notes in addition the proposed reinforcement of EUR 140 million to cover the European agricultural guarantee fund (EAGF) needs and compensate for lower than expected assigned revenue to be collected in 2026 after incorporating actual clearance decisions;

Added3. Expresses deep concern about the deteriorating security situation in the Union's eastern border regions resulting from repeated incursions of military drones and other hybrid threats linked to Russia's war of aggression against Ukraine; calls on the Commission to closely monitor developments, urgently assess the resulting socio-economic and budgetary consequences and, where appropriate, propose the necessary budgetary measures, including through a subsequent Draft Amending Budget, to provide timely Union support to the affected regions; calls furthermore on the Commission to identify and mobilise, as a matter of urgency in 2026, the necessary funding for the establishment of European Maritime Security and Defence Hubs;

Removed4. Takes note of the new type of financial, budgetary and legal management needed for the Ukraine Support Loan, requiring additional expertise for its implementation by the Commission, with a total of 53 establishment plan posts, of which 41 posts over and above stable staffing, in line with the Legislative, Financial and Digital Statement as annexed to the Commission’s proposal for a regulation of the European Parliament and of the Council implementing enhanced cooperation on the establishment of the Ukraine Support Loan for 2026 and 2027; takes note of the estimated budgetary impact of EUR 3,2 million euros in heading 7 based on a six-months presence in 2026; welcomes the continuous efforts made by the institutions to redeploy staff and find additional efficiency gains but acknowledges the limits of this approach over the years; stresses the inevitability of reinforcing the amount of staff when necessary in order for the institutions to fulfil their mandates and in this context recalls Parliament’s position that new task should be covered by additional resources;

Added4. Takes note of the Fertilisers Action Plan, which the Commission adopted on 19 May 2026, and the corresponding proposal to increase the agricultural reserve by EUR 300 million to provide rapid exceptional relief to farmers facing severe liquidity challenges; calls on the Commission to keep monitoring the global situation for potential additional market shocks affecting farmers; notes in addition the proposed reinforcement of EUR 140 million to cover the European agricultural guarantee fund (EAGF) needs and compensate for lower than expected assigned revenue to be collected in 2026 after incorporating actual clearance decisions; stresses that crisis support must not replace the need for a strong, predictable and adequately financed Common Agricultural Policy;

Removed5. Takes note, in addition, of the additional need for EUR 1 million in support expenditure under heading 2b for the borrowing and debt management activities related to the Ukraine Support Loan, which will be covered under the EU’s unified funding approach; recalls that these costs are an additional burden in a context of extremely scarce resources; insists on the need for the Commission to provide reliable, timely and accurate information on borrowing costs as well as on the aggregation of liabilities to the headroom contingent on borrowing and lending operations;

Added5. Takes note of the new type of financial, budgetary and legal management needed for the Ukraine Support Loan, requiring additional expertise for its implementation by the Commission, with a total of 53 establishment plan posts, of which 41 posts over and above stable staffing, in line with the Legislative, Financial and Digital Statement as annexed to the Commission’s proposal for a regulation of the European Parliament and of the Council implementing enhanced cooperation on the establishment of the Ukraine Support Loan for 2026 and 2027; takes note of the estimated budgetary impact of EUR 3,2 million euros in heading 7 based on a six-months presence in 2026; notes with concern that the Commission’s self-imposed stable staffing principle has proven counterproductive to meeting operational requirements; recalls that the Parliament supported reinforcing heading 7 during the 2023 MFF revision; notes the continuous efforts made by the institutions to redeploy staff and find additional efficiency gains but acknowledges the limits of this approach over the years; stresses the inevitability of reinforcing the amount of staff when necessary in order for the institutions to fulfil their mandates and in this context recalls Parliament’s position that new task should be covered by additional resources;

Change 8

Changed9.10. Reiterates its long-standing call for sustainable, predictable and resilient revenue for the Union budget pursuant to Article 310 TFEU that should match the expenditure side and the strategic priorities and identified financing needs of the Union; reaffirms Parliament’s strong commitment to the introduction of new own resources, not only for NGEU debt repayment but also to finance the Union’s enhanced policy ambitions; recalls that, without new genuine own resources, the financial burden will inevitably fall on Member States through increased GNI-based contributions; considers,reiterates, therefore, thatParliament’s position regarding the introductionneed to introduce a balanced basket of genuinegenuine, fair and sustainable new revenueown streamsresources of at least EUR 60 billion per year isas an essential condition for an ambitious Multiannual Financial FrameworkMFF for the years 2028 to 2034; highlights, in this context, that the Parliament proposed three new own resources in addition to the Commission’s proposals: a digital levy, a levy on online gambling, and a levy on crypto assets; calls on the Council and the Commission to fully take into account Parliament’s proposals in the ongoing discussions on the next MFF and on the future own resources system, with a view to ensuring predictable Union revenue commensurate with the Union’s priorities;