What changed between the plenary report and the adopted text

Removed:2. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:2. European Parliament decision of 29 April 2026 on the closure of the accounts of the Clean Aviation Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Clean Aviation Joint Undertaking for the financial year 2024

Removed:3. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:3. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2024

Removed:4. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:4. European Parliament decision of 29 April 2026 on the closure of the accounts of the Circular Bio-based Europe Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Circular Bio-based Europe Joint Undertaking for the financial year 2024

Removed:5. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:5. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Clean Hydrogen Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Clean Hydrogen Joint Undertaking for the financial year 2024

Removed:6. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:6. European Parliament decision of 29 April 2026 on the closure of the accounts of the Clean Hydrogen Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Clean Hydrogen Joint Undertaking for the financial year 2024

Removed:7. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:7. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2024

Removed:8. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:8. European Parliament decision of 29 April 2026 on the closure of the accounts of the Europe’s Rail Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Europe’s Rail Joint Undertaking for the financial year 2024

Removed:9. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:9. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the European Cybersecurity Industrial, Technology and Research Competence Centre for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the European Cybersecurity Industrial, Technology and Research Competence Centre for the financial year 2024

Removed:10. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:10. European Parliament decision of 29 April 2026 on the closure of the accounts of the European Cybersecurity Industrial, Technology and Research Competence Centre for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the European Cybersecurity Industrial, Technology and Research Competence Centre for the financial year 2024

Removed:11. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:11. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the European High Performance Computing Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the European High-Performance Computing Joint Undertaking for the financial year 2024

Changed:1. Grants the Executive Director of the European High-PerformanceHigh Performance Computing Joint Undertaking discharge in respect of the implementation of the Joint Undertaking’s budget for the financial year 2024;

Removed:12. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:12. European Parliament decision of 29 April 2026 on the closure of the accounts of the European High Performance Computing Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the European High-Performance Computing Joint Undertaking for the financial year 2024

Changed:1. Approves the closure of the accounts of the European High-PerformanceHigh Performance Computing Joint Undertaking for the financial year 2024;

Removed:13. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:13. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2024

Removed:14. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:14. European Parliament decision of 29 April 2026 on the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2024

Removed:15. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:15. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Global Health EDCTP3 Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Global Health EDCTP3 Joint Undertaking for the financial year 2024

Removed:16. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:16. European Parliament decision of 29 April 2026 on the closure of the accounts of the Global Health EDCTP3 Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Global Health EDCTP3 Joint Undertaking for the financial year 2024

Removed:17. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:17. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Innovative Health Initiative Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Innovative Health Initiative Joint Undertaking for the financial year 2024

Removed:18. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:18. European Parliament decision of 29 April 2026 on the closure of the accounts of the Innovative Health Initiative Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Innovative Health Initiative Joint Undertaking for the financial year 2024

Removed:19. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:19. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Chips Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Chips Joint Undertaking for the financial year 2024

Removed:20. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:20. European Parliament decision of 29 April 2026 on the closure of the accounts of the Chips Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Chips Joint Undertaking for the financial year 2024

Removed:21. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:21. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2024

Removed:22. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:22. European Parliament decision of 29 April 2026 on the closure of the accounts of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2024

Removed:23. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:23. European Parliament decision of 29 April 2026 on discharge in respect of the implementation of the budget of the Smart Networks and Services Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on discharge in respect of the implementation of the budget of the Smart Networks and Services Joint Undertaking for the financial year 2024

Removed:24. PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

Added:24. European Parliament decision of 29 April 2026 on the closure of the accounts of the Smart Networks and Services Joint Undertaking for the financial year 2024 (2025/2157(DEC))

Removed:on the closure of the accounts of the Smart Networks and Services Joint Undertaking for the financial year 2024

Removed:25. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

Added:25. European Parliament resolution of 29 April 2026 with observations forming an integral part of the decisions on discharge in respect of the implementation of the budget of the EU Joint Undertakings for the financial year 2024 (2025/2157(DEC))

Removed:with observations forming an integral part of the decisions on discharge in respect of the implementation of the budget of the EU Joint Undertakings for the financial year 2024

Changed:D. whereas the European High-PerformanceHigh Performance Computing Joint Undertaking was set up by Council Regulation (EU) 2021/1173 of 13 July 2021 on establishing the European High Performance Computing Joint Undertaking and repealing Regulation (EU) 2018/1488;

Changed:M. whereas the European High-PerformanceHigh Performance Computing Joint Undertaking is a public-private partnership enabling the pooling of resources for the development and deployment of high-performance computing in Europe;

Changed:(b) the total available budget in 2024 for the Clean Aviation Joint Undertaking amounted to EUR 172,0 million in commitment appropriations compared to EUR 269 million in 2023 and EUR 302,6 million in payment appropriations compared to EUR 486,0 million in 2023; understands furthermore that according to the report on budgetary and financial management of the Clean Aviation Joint Undertaking, its total budget execution rate for the financial year 2024 reached 99,9 % for commitment appropriations and 84,4 % for payment appropriations (excluding the unused appropriations); notes that the lower payment rate of 84.484,4 % was mostly due to services delivered but not yet invoiced and frontloaded for 2025 activities; acknowledges the overall good pace of implementation of the budget; nevertheless stresses the low execution rate of payment appropriations dedicated to infrastructure and operating expenditure and Horizon Europe payments budget which reached only 67 % and 52 % respectively in 2024; notes that the Clean Aviation Joint Undertaking is piloting the Commission’s new budgetary, accounting, and financial system (SUMMA) which is not yet fully operational; calls, in this regard, ontheon the Joint Undertaking to ensure the reliability of the data through appropriate manual processing and additional verification controls where necessary;

Changed:(h) the total available budget in 2024 for the European High-PerformanceHigh Performance Computing Joint Undertaking amounted to EUR 307,1 million in commitment appropriations compared to EUR 1 136 million in 2023 and EUR 347,7 million in payment appropriations compared to EUR 1 058 million in 2023; understands that according to the report on budgetary and financial management of the European High-PerformanceHigh Performance Computing Joint Undertaking, its total budget execution rate for the financial year 2024 reached 72 % for commitment appropriations and 59 % for payment appropriations, indicating that there are still issues related to the pace of implementation of the budget; in particular, stresses the low execution rate of payment appropriations dedicated to operational expenditure, which reached 59 %; notes the explanation of the Joint Undertaking; recalls in this context that the implementation rate of Horizon Europe grant payments fell to 27 % in 2024 (compared to 36 % in 2023), mainly due to delays in the completion of ex-ante technical and financial controls of beneficiaries’ reports; underlines also the low execution rate of its payment appropriations dedicated to administrative expenditure, which reached 61 %; notes the explanation of the Joint Undertaking provided in its written replies to the Court’s report; takes account of the additional information presented by the Joint Undertaking during its hearing before the Committee on Budgetary Control and generally calls on it to ensure a healthy pace of implementation for each section of its budget;

Changed:(b) the fact that the European High Performance Computing Joint Undertaking’s cash surplus also increased during 2024 reaching EUR 904,7 million at the end of the year, compared with EUR 840,7 million at the end of 2023; notes the corrective measures, the implementation of which started in 2024; nevertheless repeats its call for the European High-PerformanceHigh Performance Computing Joint Undertaking to streamline its efforts to avoid the reoccurrence of similar situations;

Changed:(a) the situation of the Single European Sky ATM Research 3 Joint Undertaking, the operational contribution target of its member Eurocontrol only reached a level of 70 %, which resulted in the Joint Undertaking not having the planned contributions at its disposal to fully implement its part of Horizon 2020; notes that Eurocontrol’s contributions were also below the Horizon Europe target for 2024, reaching only 16%16 % of the EUR 500 million target; echoes the Court’s recommendation that the Single European Sky ATM Research 3 Joint Undertaking should cooperate with Eurocontrol to increase their contributions and monitor the progress on a yearly basis;

Changed:(c) the situation of the European High-PerformanceHigh Performance Computing Joint Undertaking, which did not improve compared to last year and for which contributions from private members under Horizon Europe and Digital Europe at the end of 2024 stood unchanged at 0.30,3 % of the 2021-2027 MFF target of EUR 900 million; stresses once again that reaching contribution targets should be considered as a duty of the Joint Undertaking; reiterates the previous year's recommendation that the European High-PerformanceHigh Performance Computing Joint Undertaking should work closely with the Commission in the process of reassessing the current target for private members’ contributions under Horizon Europe and Digital Europe in order to ensure its feasibility; calls on the Commission to reassess the current target and welcomes the ongoing process in this regard;

Changed:30. Is concerned with the state of play of staffing completion within the European High-PerformanceHigh Performance Computing Joint Undertaking, more particularly with the slow pace of recruitments and, calls on the Joint Undertaking to streamline its procedures in order to promptly ensure the fulfilment of all vacancies;

Changed:34. Calls on all Joint Undertakings to encourage balanced representation in leadership and decision-making positions, in full respect of competence-based selection procedures, and to monitor progress in a proportionate and transparent manner; stresses the importance of addressing pay gaps and promoting equal opportunities for career progression; notes, in this regard, positive developments in the European High-PerformanceHigh Performance Computing Joint Undertaking, where 72.572,5 % of staff are female and 27.527,5 % male, and where 40 % of the extended management team are male and 60 % female;

Changed:40. Expresses concern that the risk management system of the European Joint Undertaking for ITER and the Development of Fusion Energy does not sufficiently reflect the material risks arising from the 2024 revision of the ITER baselines, including the horizontal human-resource implications; notes that the Joint Undertaking’s IT risk-management tool lacks complete and up-to-date information on key risks, including incidence, likelihood and financial impact, thereby undermining support for management’s decision making and their ability to quantify exposure and adopt effective mitigations; calls on the Joint Undertaking to address thoseissuesthose issues by implementing appropriate measures in a timely manner;

Changed:4343. Notes that Joint Undertakings manage EUR 38.538,5 billion for 2021–2027, more than double the amount managed in the previous period, and stresses that such significant resources require robust monitoring of results in order to ensure value for money; calls on the Joint Undertakings to adopt a common framework for measuring performance and impacts, ensuring reporting on outcomes beyond compliance with financial rules; stresses that effective performance oversight must be complemented by strong transparency of the Joint Undertakings’ activities and by conflict of interest safeguards for the members of their governing bodies; urges in this regard the systematic publication of declarations of interest for members of governing bodies, covering financial, professional, or personal links with entities benefiting from Joint Undertakings’ funding; calls for a “cooling-off” period for senior staff before taking new positions in supported organisations and requires that scientific committees, independent experts, and evaluation committee members duly sign declarations on the absence of conflicts of interest;

Changed:45. Acknowledges that ITER is a project of unprecedented scale and ambition, involving 35 international partners, in which the Union, as host and largest contributor, plays a central role in advancing Europe’s long-term energy vision and scientific leadership; underlines that in June 2024, the ITER organisation submitted a revised project plan to the ITER Council, introducing new baselines to replace those approved in 2016, postponing the end of the assembly phase from 2025 (first plasma) to 2035 (start of research operations) and extending the overall project completion from 2042 to 2059; notes that the delivery obligations of European Joint Undertaking for ITER and the Development of Fusion EnergytoEnergy to ITER are therefore rising from EUR 21,6 billion to EUR 25,8 billion in 2024 values, implying an additional EUR 4,2 billion in contributions from Euratom and France to the Joint Undertaking’s operational budget; notes with concern that the estimated cost increase stemming from the revised ITER baselines proposed by ITER-IO in July 2024, have yet to be formally adopted by the ITER Council; underlines in this regard that in order to maintain the Union’s leadership in fusion research, timely and full formalisation and implementation of the revised ITER baselines is needed;

Changed:4747. Emphasises the Court’s recommendation that the European Joint Undertaking for ITER and the Development of Fusion Energy should improve effectiveness of its risk management, including by enhancing its IT tool for risk management so as to have complete information on all relevant key risks stemming from the 2024 baselines; stresses the overall importance of strategic governance of the Joint Undertaking to ensure that ITER remains scientifically and economically relevant by systematically benchmarking progress against global competitors and safeguarding innovation capacity within a sustainable long-term financing model; highlights in this regard the need to restructure the Joint Undertaking and reallocate human resources, to reduce the disproportionate use of external service providers, to ensure better resource planning and management in line with the Joint Undertaking’s ethical framework;

Changed:52. Reiterates its concerns regarding the state of play of recruitment within the European High-PerformanceHigh Performance Computing Joint Undertaking, which received 39 additional posts to be recruited by the end of the financial year 2023 in order to implement the significant funds received under the current MFF, however at the end of 2024, 14 of the 39 posts were still vacant; calls on the European High-PerformanceHigh Performance Computing Joint Undertaking to engage measures to meet its recruitment target as soon as possible as the continuous operation with insufficient staff may prevent it from implementing its activities and to achieve its objectives;