The European Parliament,

–  having regard to Article 314 of the Treaty on the Functioning of the European Union (TFEU) and 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(1),

–  having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(2),

–  having regard to the Interinstitutional Agreement of 17 May 2006 on budgetary discipline and sound financial management(3),

–  having regard to its resolution of 25 March 2010 on priorities for the 2011 budget(4),

–  having regard to its resolution of 15 June 2010 on the mandate for the trilogue on the 2011 draft budget(5),

–  having regard to its resolution of 20 October 2010 on Council's position on draft general budget of the European Union for the financial year 2011 – all sections(6),

–  having regard to its resolution of 25 November 2010 on the ongoing negotiations on the 2011 budget(7),

–  having regard to the new draft general budget of the European Union for the financial year 2011 which the Commission presented on 26 November 2010 (COM(2010)0750) in accordance with Article 314(8) TFEU,

–  having regard to the conclusions of the budgetary trilogue on 6 December 2010,

–  having regard to the position on the draft budget of the European Union for the financial year 2011 adopted by the Council on 10 December 2010 (17635/2010 – C7-0411/2010),

–  having regard to Rules 75b and 75e of its Rules of Procedure,

–  having regard to the report of the Committee on Budgets (A7-0369/2010),

1.  Is of the opinion that, although the draft budget as modified by Council does not entirely meet the real need for a sustainable, coherent and efficient Union budget, Parliament's objective is to provide the Union with a budget that can be fully and predictably implemented from the beginning of the financial year;

2.  Considers the way the EU system of own resources has evolved, gradually being replaced by national contributions and consequently being perceived as an excessive burden on national public finances, renders its reform more necessary than ever; takes note of the Commission's Declaration; reiterates nevertheless the importance of the Commission presenting by 1 July 2011 substantive proposals for new own resources for the EU, based on Article 311 TFEU, and calls for a commitment by the Council to  discuss these proposals with Parliament within the negotiating process for the next multiannual financial framework (MFF), in line with Declaration No. 3 of the Interinstitutional Agreement of 17 May 2006;

3.  In line with Article 314(4) TFEU, considers some reserves on appropriations to be necessary to help the Commission to improve transparency of information and implementation of appropriations under Section III of the budget; approves the draft budget for 2011 as modified by Council's position;

4.  Approves the Joint Statement on payment appropriations annexed to this resolution;

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

6.  Instructs its President to forward this resolution to the Council and the Commission and to the other institutions and bodies concerned.

(1) OJ L 163, 23.6.2007, p. 17. (2) OJ L 248, 16.9.2002, p. 1. (3) OJ C 139, 14.6.2006, p. 1. (4) Texts adopted, P7_TA(2010)0086. (5) Texts adopted, P7_TA(2010)0205. (6) Texts adopted, P7_TA(2010)0372. (7) Texts adopted, P7_TA(2010)0433.

JOINT STATEMENT ON PAYMENT APPROPRIATIONS

‘Taking into account the ongoing fiscal consolidation efforts in Member States, the European Parliament and the Council agree on the level of payment appropriations for 2011 as proposed in the Commission's draft budget of 26 November 2010. They ask the Commission to submit an amending budget if the appropriations entered in the 2011 budget are insufficient to cover expenditure under sub-heading 1a (Competitiveness for growth and employment), sub-heading 1b (Cohesion for growth and employment), heading 2 (Preservation and management of natural resources), heading 3 (Citizenship, freedom, security and justice) and heading 4 (EU as a global player).

In particular, the European Parliament and the Council urge the Commission to present by the end of September 2011 at the latest updated figures concerning the state of play and estimates regarding payment appropriations under sub-heading 1b (Cohesion for growth and employment) and rural development under heading 2 (Preservation and management of natural resources), and, if necessary, to present a draft amending budget for this sole purpose.

The European Parliament and the Council will take position on any draft amending budget as quickly as possible in order to avoid any shortfall in payment appropriations. In addition, the European Parliament and the Council undertake to process swiftly any possible transfer of payment appropriations, including across financial framework headings, in order to make the best possible use of payment appropriations entered in the budget and align them to actual execution and needs.‘