(1)

In accordance with Article 12(2), first subparagraph, point (d), of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (2), non-committed appropriations relating to the actions financed by the European Agricultural Guarantee Fund (EAGF) as referred to in Article 4(1) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council (3) may be carried over to the following financial year. Such carryover is limited to 2 % of the initial appropriations voted by the European Parliament and by the Council and to the amount of the adjustment of direct payments as referred to in Article 8 of Regulation (EU) No 1307/2013 of the European Parliament and of the Council (4) which was applied during the preceding financial year.

(2)

In accordance with Article 17(3), second subparagraph, of Regulation (EU) 2021/2116, for financial year 2022, appropriations carried over in accordance with Article 12(2), first subparagraph, point (d), of Regulation (EU, Euratom) 2018/1046 remain available and the overall amount of non-committed appropriations available for reimbursement represents more than 0,2 % of the annual ceiling for EAGF expenditure.

(3)

In accordance with Article 17(4) of Regulation (EU) 2021/2116, the reimbursement only applies to final beneficiaries in those Member States where financial discipline applied (5) in the preceding financial year.

(4)

In accordance with Article 1(1) of Commission Implementing Regulation (EU) 2021/951 (6), financial discipline is applied to direct payments in respect of calendar year 2021 to establish the crisis reserve. The crisis reserve has been partially called on in financial year 2022 for an amount of EUR 350 million by Commission Delegated Regulation (EU) 2022/467 (7), leaving EUR 147,3 million available. Moreover, on the basis of the execution of 2022 EAGF appropriations under shared management for the period from 16 October 2021 to 15 October 2022 and an estimated execution under direct management from 1 January 2022 to 31 December 2022, additional non-committed appropriations will remain in the 2022 EAGF budget.

(5)

On the basis of the Member States’ declarations of expenditure for the period from 16 October 2021 to 15 October 2022, the financial discipline reduction effectively applied by the Member States in the financial year 2022 amounts to EUR 495,6 million.

(6)

Of this amount of financial discipline applied in financial year 2022, EUR 485,2 million of unused appropriations, which remains within the limit of 2 % of the initial appropriations relating to the actions referred to in Article 4(1) of Regulation (EU) No 1306/2013, can be carried over to financial year 2023 following a decision of the Commission in accordance with Article 12(3) of Regulation (EU, Euratom) 2018/1046.

(7)

In order to ensure that the reimbursement to the final recipients of unused appropriations as a result of the application of financial discipline remains proportionate to the amount of the financial discipline adjustment, it is appropriate that the Commission determines the amounts available to the Member States for the reimbursement.

(8)

The amounts established by this Regulation are definitive and apply, without prejudice to the application of reductions in accordance with Article 41 of Regulation (EU) No 1306/2013, to any other corrections taken into account in the monthly payment decision concerning the expenditure effected by the paying agencies of the Member States for October 2022, in accordance with Article 18(3) of Regulation (EU) No 1306/2013 and to any deductions and supplementary payments to be made in accordance with Article 18(4) of that Regulation or to any decisions which will be taken within the framework of the clearance of accounts procedure.

(9)

In accordance with the introductory phrase of Article 12(2) of Regulation (EU, Euratom) 2018/1046, the non-committed appropriations may be carried over to the following financial year only. It is therefore appropriate for the Commission to determine eligibility dates for the expenditure of the Member States in relation to the reimbursement in accordance with Article 17(3) of Regulation (EU) 2021/2116, taking into account the agricultural financial year as defined in Article 35 of that Regulation.

(10)

Regulation (EU) 2021/2116 is to apply from 1 January 2023 as set out in Article 106 of that Regulation. Therefore, this Regulation should apply as of the same date,