budgetary implementation

It should be noted that the 2010-2012 closure de-commitments can be:
a) final closure de-commitments when the final commitment is brought to zero, any balance
due is paid and therefore the programmes closed from the budgetary point of view; the
Commission has already analysed the certified expenditure (see also chapter 3.1 above) or
b) preliminary closure de-commitments representing the difference between the outstanding
commitments and the amount of the certified expenditure declared together with the closure
documents. The Commission is still in the process of analysing the certified expenditure; in
the situation of a partial approval of the certified expenditure, the amount not approved will
also be de-committed later.
In order to measure the effect of de-commitments, the performance indicator used is the share
of total accumulated n+2 de-commitments (from 2003 to 2008) on top of which are added the
2010, 2011 and 2012 closure de-commitments, in the value of total commitments (2000-
2006).
The average de-commitments so far are equivalent to 1.59% of the total commitments of the
period 2000-06, (n+2: 0.56%, closure: 1.03%). In absolute terms the cumulative amount of
decommitments has reached EUR 3.6 billion so far (of which EUR 1.3 billion were n+2
decommitments and another EUR 2.3 billion were closure decommitments).
Using the indicator of decommitments relative to total commitments, the following 3 charts
give the (cumulative) situation by Member State, Fund and Objective, respectively.
Chart 16: Relative significance of the cumulative de-commitments up to the end of 2012, by Member State
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