欧盟合并年度账目——2025财政年度

#EUBUDGET 2025FINANCIAL YEAR 2025 INTEGRATED FINANCIAL ANDACCOUNTABILITY REPORTING This document should not be considered as representative of the European Commission’s official position. Luxembourg: Publications Office of the European Union, 2026 © European Union, 2026 The Commission’s reuse policy is implemented under Commission Decision 2011/833/EU of 12 December 2011 on the reuseof Commission documents (OJ L 330, 14.12.2011, p. 39, ELI: https://eur-lex.europa.eu/eli/dec/2011/833/oj).Unless otherwise noted, the reuse of this document is authorised under the Creative Commons Attribution 4.0 International (CCBY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed, provided appropriate credit isgiven and any changes are indicated. Brussels,24.6.2026COM(2026)336final COMMUNICATION FROM THE COMMISSIONTO THE EUROPEANPARLIAMENT, THE COUNCIL ANDTHE COURT OF AUDITORS CONSOLIDATED ANNUAL ACCOUNTS OF THE EUROPEAN UNIONFOR THEFINANCIAL YEAR2025 CONTENTS FINANCIAL HIGHLIGHTS OF THE YEAR.......................................................2NOTE ACCOMPANYING THE CONSOLIDATED ACCOUNTS..............................33CONSOLIDATED FINANCIAL STATEMENTS AND EXPLANATORY NOTES...........34BALANCE SHEET................................................................................36STATEMENT OF FINANCIAL PERFORMANCE.............................................37CASHFLOW STATEMENT......................................................................38STATEMENTOF CHANGES IN NET ASSETS.............................................39NOTES TO THE FINANCIAL STATEMENTS...............................................40BUDGETARY IMPLEMENTATION REPORTS AND EXPLANATORY NOTES...........140GLOSSARY..........................................................................................204LIST OF ABBREVIATIONS......................................................................208 FINANCIAL HIGHLIGHTS OF THE YEAR Theobjective of this section on financial highlights,which has been prepared on the basis of theprinciplesoutlined in the IPSASB Recommended Practice Guideline(RPG)2‘Financial StatementDiscussionand Analysis’is to assist readers in understanding how the operational,financial andinvestmentactivities of the EU are reflected in the different elements of the consolidated financialstatements of the EU. The information presented in this section has not been audited. Pleasenote that due to the rounding of figures into millions of euro, some financial data in the tablesbelow may appear not to add up. CONTENTS 1.KEY FIGURES AND HIGHLIGHTS OF THE YEAR...............................................42.SUMMARY OF BUDGET IMPLEMENTATION.....................................................82.1.Revenue............................................................................................82.2.Expenditure........................................................................................93.NGEU IMPLEMENTATION..........................................................................123.1.Overview.........................................................................................123.2.Disbursements of non-repayable support to Member Statesunder the RRF(including REPowerEU)...................................................123.3.Disbursements of loans under the RRF(including REPowerEU)..................133.4.Disbursements of non-repayable support to programmesunder the EU budget..........................................................................134.FINANCIAL STATEMENTS ANALYSIS...........................................................144.1.Revenue..........................................................................................144.2.Expenses.........................................................................................154.3.Assets.............................................................................................154.4.Liabilities.........................................................................................174.5.Net assets........................................................................................184.6.UK withdrawal from the EU.................................................................185.BUDGETARY CONTINGENT LIABILITIES......................................................205.1.Borrowing and lending activities..........................................................205.2.Budgetary guarantees........................................................................265.3.Common Provisioning Fund.................................................................276.EU POLITICAL AND FINANCIAL FRAMEWORK, GOVERNANCEANDACCOUNTABILITY.............................................................................296.1.Political and financial framework..........................................................296.2.Governance and accountability............................................................30 1.KEY FIGURES AND HIGHLIGHTS