budgetary implementation

Chart 9: Ratio 2007-13 RAL at end 2012 / average yearly commitments 2007-2012
2.4 N+2 DECOMMITMENTS (for 2007-2013)
2.4.1 Legal Framework
For the programming period 2007-2013 N+2/N+3 de-commitments are regulated by article 93
of Council Regulation (EC) N° 1083/2006 (General Regulation).
According to the original version of article 93 the first de-commitments for the 2007-2013
programming period were to have been calculated as of the end of 2009. The provisions were
however modified by the amending Regulation (EU) N° 539/2010 of the European Parliament
and of the Council of 16 June 2010.
Among the measures for combating the crisis, in July 2009, the Commission proposed a set of
amendments to the cohesion policy General Regulation containing a simplification package
and a financial package for the ESF. The financial proposal was rejected by the Council and
finally replaced, with unanimity in Council, by additional advances of EUR 775 million
limited to 5 MS and a change to the automatic de-commitment rule which spreads the 2007
commitment tranche equally over the years 2008 to 2013. For the commitments of year 2007
the automatic de-commitment rule does not apply as of end 2009 (n+2) / end 2010 (n+3) but
rather 1/6 of this tranche is added to the calculation of de-commitments for each of the
subsequent tranches. According to this modified rule the first de-commitments were therefore
only calculated as of 31/12/2010 for the “n+2 countries” and as of 31/12/2011 for the “n+3
countries”.
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