Article 20

If the budget result within the meaning of Article 97 is positive, it shall be repaid to the Commission up to the amount of the contribution paid during the year. The part of the budget result exceeding the amount of the Union contribution paid during the year shall be entered in the budget of the Union body for the following financial year as revenue. The first subparagraph shall also apply when the revenue of the Union body is constituted by fees and charges in addition to the Union contribution. The difference between the contribution entered in the budget and that actually paid to the Union body shall be cancelled. The Union body shall provide, no later than 31 January of the year N at the latest, an estimate of the budget result from the year N–1, which is to be returned to the budget later in year N, in order to complete the information already available concerning the budget result of the year N–2. This information shall be duly taken into account by the Commission when assessing the financial needs of Union body for the year N+1. In exceptional cases, where the constituent act provides that the revenues arising from fees and charges are assigned to particular items of expenditure, the Union body may carry-over the balance of fees and charges as assigned revenue for the activities related to the provision of the services for which the fees are due. If the budget result within the meaning of Article 97 is negative, it shall be entered in the budget of the Union body for the following financial year as payment appropriations or, where appropriate, offset against positive budget result of the Union body in the following financial years. The revenue or payment appropriations shall be entered in the budget of the Union body during the budgetary procedure using the letter of amendment procedure set out in Article 39 of Regulation (EU, Euratom) No 966/2012 or, while implementation of the budget of the Union body is under way, by means of an amending budget.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.