Finalised version of the Explanatory note on N+3 decommitment in 2021-2027

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EUROPEAN COMMISSION

DIRECTORATES-GENERAL

REGIONAL AND URBAN POLICY

EMPLOYMENT, SOCIAL AFFAIRS AND INCLUSION

MARITIME AFFAIRS AND FISHERIES

MIGRATION AND HOME AFFAIRS

Commission Explanatory Note

N+3 decommitment in 2021–2027 under Articles 105-107 of Regulation (EU) 2021/1060

(Methodology and procedure)

DISCLAIMER

This document was prepared by and expresses the view of the Commission services and does not commit

the European Commission. Only the Court of Justice of the European Union is competent to

authoritatively interpret Union law.

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N+3 decommitment in 2021–2027 under Articles 105-107 of Regulation (EU) 2021/1060

(Methodology and procedure)

The structure of this explanatory note is as follows:

• the first part describes the different steps of the decommitment procedure under Articles 106

and 107 CPR1;

• the second part sets out how the decommitment risk at the level of a programme is calculated

under Article 105 CPR;

• the third part describes how the decommitment is applied in compliance with the applicable

regulatory framework.

The methodology and procedure described in this note apply to all the Funds covered by the CPR, unless

specifically indicated. The Funds in scope are the following: the European Regional Development Fund

(ERDF), the European Social Fund Plus (ESF), the Cohesion Fund (CF), the Just Transition Fund (JTF),

the European Maritime, Fisheries and Aquaculture Fund (EMFAF), the Asylum, Migration and

Integration Fund (AMIF), the Internal Security Fund (ISF) and the Instrument for Financial Support for

Border Management and Visa Policy (BMVI).

1. Decommitment procedure

Article 105 CPR: “The Commission shall decommit any amount in a programme which has not been

used for pre-financing, in accordance with Article 90, or for which a payment application has not been

submitted, in accordance with Articles 91 and 92, by 31 December of the third calendar year following

the year of the budget commitments for the years 2021 to 2026.

The part of commitments still open on 31 December 2029 shall be decommitted if the assurance package

and the final performance report for programmes supported by the ERDF, the ESF+, the Cohesion

Fund, the JTF and the EMFAF have not been submitted to the Commission by the time limit set out in

Article 43(1).”2

1 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions

on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund

and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and

Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy. 2 For the AMIF, BMVI and ISF, the assurance package for the last accounting year should contain also the last annual

performance report (Article 98(8) CPR).

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Steps and timing:

For the annual budgetary commitments for the years 2021 to 20263:

➔ Information to be sent from the Commission to the Member State

❖ The CPR does not require a formal warning letter to be sent to the Member States.

However, in line with practice established in the previous programming period, the

Commission should inform the Member States through a warning letter in year N+3

regarding the amounts at risk of decommitment (i.e. commitments not yet covered by pre-

financings or payment applications). This alerts Member States to submit the necessary

payment application(s) before the end of the year N+3 in order to avoid decommitment.

The warning letter to the Member States (as well as any subsequent email/letter) will be

sent only where there is a risk of decommitment and is for information only. Member

States are not requested to formally reply to these documents.

❖ The annex to the warning letter contains detailed information for each programme at risk

of decommitment.

❖ In February of year N+3 the warning letter, taking account of the payment applications

submitted until 31 December of year N+2, is sent to the Permanent Representation to the

EU of the Member State in question with a copy by email to the Managing Authority of

the programme concerned. In the autumn of year N+3 a reminder via email or Ares note,

explicitly stating that it presents an updated situation of the risk, is to be sent to the

Member States.

❖ In early January of year N+4, the situation is (re)assessed, based on the financial outcome

of year N+3, and Member States are informed, via email or Ares note, about the final

amounts at risk of decommitment, pending the Member State’s possible notification of

exceptions.

➔ Notifications for exceptions - by 31 January N+4

Article 106 (2): “By 31 January, the Member State shall send to the Commission information on the

exceptions referred to in points (a) [operations suspended by a legal proceeding or by an administrative

appeal having suspensory effect] and (b) [a payment application was not possible to be made for reasons

of force majeure seriously affecting implementation of all or part of the programme.] of paragraph 1

for the amount to be declared by 31 December.”

❖ The Member State may inform the Commission of the amounts for which it evokes an

exception to the CPR provisions (per CCI / Fund / Category of region).

❖ The Member State should send a letter via SFC2021 at the latest by 31 January N+4. The

letter should contain justifications for the exception and supporting documentation.

3 The last year of the programming period i.e. 2027 is not covered by the N+3 decommitment rule and the amounts still open

on 31 December 2029 will be decommitted at closure in accordance with Article 105 CPR. Additional information on

decommitment rules for the BMVI programmes of the Schengen Associated Countries may be provided at a later stage.

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➔ The decommitment letter

Article 107 (1): “On the basis of the information it has received as of 31 January, the Commission shall

inform the Member State of the amount of the decommitment resulting from that information.”

❖ The letter informs the Member State that the decommitment procedure under Article 107

of the CPR has been launched.

❖ It contains the amount(s) to be decommitted.

❖ The letter is sent via SFC2021 to the relevant Managing Authorities and by e-mail to the

Permanent Representation to the EU of the Member State in question.

❖ The Member State is invited to indicate, via SFC2021, no later than two months from the

reception of the letter, if it agrees with the amount(s) to be decommitted, or, if not, to

submit observations (Article 107(2) CPR).

➔ Submission of the revised financial plan – by 30 of June N+4

Article 107 (3): “By 30 June, the Member State shall submit to the Commission an amended financing

plan reflecting, for the calendar year concerned, the reduced amount of support over one or more

priorities of the programme. For programmes supported by more than one Fund, the amount of support

shall be reduced by Fund proportionately to the amounts concerned by the decommitment that had not

been used in the calendar year concerned.”

Article 107 (4): “The Commission shall amend the decision approving the programme no later than 31

October.”

❖ The Member State should submit the revised financing plan using the programme

amendment process in SFC2021 (Article 24 CPR) at the latest by 30 June N+4.

❖ The revision of the financial tables could be merged with another amendment of a different

nature.

❖ If the Member State fails to submit a revised financing plan by 30 June N+4 in accordance

with the requirement set out in Article 107(3) CPR, the Commission shall amend the

financing plan by reducing the contribution from the Funds for the calendar year

concerned (article 107(3) CPR).

❖ The Commission will amend the decision approving the programme by means of an

implementing act by 31 October N+4.

The main changes of the N+3 decommitment rule application in 2021-2027, compared to the

regulatory framework of the previous programming period as set by the CPR 2014-20204, are as

follows:

- New funds are covered by this budgetary rule, in line with the CPR 2021-2027 (e.g. JTF, AMIF,

BMVI, ISF); by contrast, the EAFRD (European Agricultural Fund for Rural Development) is

no longer covered by that rule;

4 Regulation (EU) No 1303/203 of the European Parliament and the Council of 17 December 2013, Article 136.

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- New fund sources are introduced, i.e. external assigned revenues under NextGenerationEU

providing additional resources to programmes financed under the 2021–2027 Multiannual

Financial Framework (MFF)5. More information is included in the Section 2;

- Impact of the STEP Regulation6: the higher pre-financing and co-financing rates applicable in

compliance with the STEP Regulation are expected to significantly contribute to the

achievement of the N+3 decommitment targets, especially in year 2025. More details are

included in the Section 2 below;

- New timeline for the warning letters: in the framework of the new procedure, the Commission

will send a warning letter in February of the year N+3 and a reminder later during the year (in

Autumn);

- The final year’s commitments (2027) are decommitted at closure, where applicable. Although

the approach is similar to the 2014-2020 period, the timeline is different as the closure is planned

earlier compared to the previous programming period.

2. Calculation of the amount to be decommitted (N+3) at the level of the

programme

According to Article 105 (1) CPR, all programmes, where an amount committed is not covered by pre-

financing or by payment applications submitted to the Commission during the budgetary years

concerned, are subject to a decommitment procedure and the amounts in question are decommitted. As

these rules on decommitment do not include any additional provisions requiring the decommitment to

be calculated by Fund and – within a Fund – by category of region, where relevant, the total amount

to be decommitted will be calculated at the level of the programme in accordance with Article 105(1)

of the CPR.

As regards the submitted payment applications, it should be noted that only the EU contribution

amount from a given payment application7 (including 5% retention8) is considered for the

decommitment calculation.

The decommitment calculation includes amounts declared in payment applications which are interrupted

or affected by a suspension in accordance with Articles 96 and 97 of the CPR. Moreover, the calculation

also includes amounts of eligible expenditure linked to specific objectives for which the enabling

conditions were not fulfilled, and which were included in Appendix 2 or 3 of the payment application(s).

The results of the examination and acceptance of accounts, including possible recoveries of the balance,

will have no impact on the decommitment calculation. Therefore, the offsetting of the recoveries against

5 2014-2020 programmes financed by REACT-EU also benefit from NextGenerationEU resources. However, as the allocation

was programmed in years 2021 and 2022, the N+3 decommitment rule does not apply and decommitments can be made only

at closure. 6 Regulation (EU) 2024/795 of the European Parliament and of the Council of 29 February 2024. For the purpose of this

document and considering the Funds covered by the N+3 decommitment rule, it should be noted that STEP Regulation applies

to ERDF, CF, ESF+ and JTF funds. 7 Including the amount of technical assistance when reimbursed as flat-rate pursuant to point (e) of Article 51. 8 According to the CPR, recital 68, Commission payments should be subject to a 5% retention until the payment of the annual

balance of accounts when the Commission is able to conclude that the accounts are complete, accurate and true. This provision

applies to all the payment applications submitted by Member States.

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new payments, whether pre-financing or interim payments, has no impact on the decommitment

calculations.

As a consequence, the full pre-financing for each year concerned is taken into consideration, even if

recovered later or if only a part of it has been paid out due to, for example, offsetting. The volume of

the pre-financing is determined in the applicable regulatory frameworks and in related regulatory

amendments in force at the time of the assessment (i.e. Article 90 CPR and sector specific regulations

such as ERDF and CF9, ESF+10, JTF11, EMFAF12, AMIF13, BMVI14, ISF15).

Submitted payment applications are taken into consideration for the calculation of the automatic

decommitments and not the amounts certified in the accounts. This remains valid also for later years,

after the submission of the accounts.

The total amount to be decommitted at the level of a programme will not, where relevant, make any

distinction between Funds (including transfers between Funds16), categories of region (including the

outermost and northern sparsely populated regions), different sources of funding (NGEU or MFF)17.

In addition, for the AMIF, the BMVI and the ISF programmes, the total amount to be decommitted at

the programme level will also not distinguish between additional allocations from the Thematic Facility,

from the mid-term review based on the HOME Fund-specific Regulations and from the contributions of

the Schengen Associated Countries to the programmes. All commitments in a programme, all the pre-

financing and all the submitted payment applications for a programme will be considered together for

the purpose of calculating the amount to be decommitted.

When determining the amount of the decommitment, the calculation allows for compensation between

categories of region and between Funds, where relevant. In other words, for the programmes concerned,

covering more than one category of region, this allows that a better performing region can compensate

for a category of region that is (initially or temporarily) implementing at a slower pace. The same applies

for a multi-fund programme where one Fund is performing better than the other - compensation is

possible between Funds.

Regarding technical assistance, for Member States/programmes that use the flat rate option (Article 51

point (e) CPR), the amount of the Funds allocated to technical assistance is identified as part of the

financial allocation of each priority of the programme (specific objective for EMFAF programmes). For

programmes supported by the AMIF, the BMVI and the ISF, technical assistance takes the form of a

specific objective. The decommitment calculation is based on the total financial allocation of the

9 Regulation (EU) 2021/1058 of the European Parliament and of the Council of 24 June 2021 on the European Regional

Development Fund and on the Cohesion Fund. 10 Regulation (EU) 2021/1057 of the European Parliament and of the Council of 24 June 2021 establishing the European Social

Fund Plus (ESF+) and repealing Regulation (EU) No 1296/2013. 11 Regulation (EU) 2021/1056 of the European Parliament and of the Council of 24 June 2021 establishing the Just Transition

Fund. 12 Regulation (EU) 2021/1139 of the European Parliament and of the Council of 7 July 2021 establishing the European

Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004. 13 Regulation (EU) 2021/1147 of the European Parliament and of the Council of 7 July 2021 establishing the Asylum, Migration

and Integration Fund. 14 Regulation (EU) 2021/1148 of the European Parliament and of the Council of 7 July 2021 establishing, as part of the

Integrated Border Management Fund, the Instrument for Financial Support for Border Management and Visa Policy. 15 Regulation (EU) 2021/1149 of the European Parliament and of the Council of 7 July 2021 establishing the Internal Security

Fund. 16 Article 26 CPR. 17 From a decommitment point of view there is no distinction between the different sources of funding. The decommitment, if

any, will be carried out on the oldest open budgetary commitment(s). The Member State will be informed by the Commission

about the amounts and the split between the different fund sources.

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programme, therefore technical assistance reimbursed pursuant to Article 51 point (e) CPR is included

in the calculation. As technical assistance reimbursements are made by applying the percentages to the

eligible expenditure included in each payment application and a decommitment reduces the support

from the Funds, by extension the technical assistance allocation will be reduced proportionally to the

reduced amount of non-technical assistance allocation.

The practical implications of the above-mentioned principles are as follows18 (as the first programmes

were adopted only in 2022, the first year of potential N+3 decommitment is 202519):

a) For 2022 commitments the N+3 decommitment target is 31/12/2025:

All allocations of the programme until 2022 included (as indicated in the Financial Plan in force on

31/12/2025) covering, where relevant, all Funds (including transfers between Funds), all categories of

region, additional allocations from the Thematic Facility or from the contributions of the Schengen

Associated Countries to the AMIF, BMVI and ISF programmes, and the allocation for the outermost

and northern sparsely populated regions:

→ minus the pre-financing for years 2021-2025 due in accordance with applicable legislation and

its amendments in force (Article 90 CPR and relevant Fund-specific Regulations)

→ minus payment applications drawn up in accordance with Articles 91-92 CPR and submitted by

31/12/2025

for all Funds (regardless of source of funding – NGEU or MFF), all categories of region and the

allocation for the outermost and northern sparsely populated regions of the programme.

b) For 2023 commitments the N+3 decommitment target is 31/12/2026:

All allocations of the programme up to 2023 included (as indicated in the Financial Plan in force on

31/12/2026) covering, where relevant, all Funds (including transfers between Funds), all categories of

region, additional allocations from the Thematic Facility or from the contributions of the Schengen

Associated Countries to the AMIF, BMVI and ISF programmes, and the allocation for the outermost

and northern sparsely populated regions:

→ minus the pre-financing for years 2021-2026 due in accordance with applicable legislation and

its amendments in force (Article 90 CPR and relevant Fund-specific Regulations)

→ minus payment applications drawn up in accordance with Articles 91-92 CPR and submitted by

31/12/2026

for all Funds (regardless of source of funding – NGEU or MFF), all categories of region and the

allocation for the outermost and northern sparsely populated regions of the programme.

18 a) There were no programmes adopted in 2021, therefore, in line with Article 7 of the Council Regulation (EU, Euratom) No

2020/2093, the 2021 tranche of all programmes have been reprogrammed and their Financial Plans reflect revised financial

planning with zero allocation in 2021 and increased allocations for years 2022-2025.

b) Programmes adopted no later than on 31 December 2022 have a separate 2022 and 2023 tranche for JTF – NGEU source of

funding in the Financing Plan, so the allocation of 2022 constitutes a N+3 target for end of 2025 and the allocation of 2023

contributes to a 2026 target.

c) Programmes ready for adoption at the end of December 2022, but adopted in 2023 and for which commitments of 2022 were

carried over to 2023 and committed up to 31 March 2023 (programmes adopted in carry-over procedure) have also a separate

2022 and 2023 tranche in the Financing Plan. However, for the purpose of the decommitment these programmes will have no

2025 target as the budgetary commitments were made in 2023 for both 2022- and 2023-year tranches, and will have a double

2026 target, which is the third financial year following the year of the budgetary commitment. 19 For the BMVI programmes of the Schengen Associated Countries, the first year of potential decommitment will depend on

the year in which the Commission will approve the initial programme and the calculation will be done by analogy to the

calculations described in this note. Further details in this regard may be provided at a later stage.

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c) For 2024 commitments the N+3 decommitment target is 31/12/2027:

All allocations of the programme up to 2024 included (as indicated in the Financial Plan in force on

31/12/2027) covering, where relevant, all Funds (including transfers between Funds), all categories of

region, additional allocations from the Thematic Facility or from the contributions of the Schengen

Associated Countries to the AMIF, BMVI and ISF programmes, and the allocation for the outermost

and northern sparsely populated regions:

→ minus the pre-financing for years 2021-2026 due in accordance with applicable legislation and

its amendments in force (Article 90 CPR and relevant Fund-specific Regulations)

→ minus payment applications drawn up in accordance with Articles 91-92 CPR and submitted by

31/12/2027

for all Funds (regardless of source of funding – NGEU or MFF), all categories of region and the

allocation for the outermost and northern sparsely populated regions of the programme.

d) For 2025 commitments the N+3 decommitment target is 31/12/2028:

All allocations of the programme up to 2025 included (as indicated in the Financial Plan in force on

31/12/2028) covering, where relevant, all Funds (including transfers between Funds), all categories of

region, for the AMIF, the BMVI and the ISF programmes – additional allocations from the Thematic

Facility, from the mid-term review based on the HOME Fund-specific Regulations and from the

contributions of the Schengen Associated Countries to the programmes, and the allocation for the

outermost and northern sparsely populated regions:

→ minus the pre-financing for years 2021-2026 due in accordance with applicable legislation and

its amendments in force (Article 90 CPR and relevant Fund-specific Regulations)

→ minus payment applications drawn up in accordance with Articles 91-92 CPR and submitted by

31/12/2028

for all Funds (regardless of source of funding – NGEU or MFF), all categories of region and the

allocation for the outermost and northern sparsely populated regions of the programme.

e) For 2026 commitments the N+3 decommitment target is 31/12/2029:

All allocations of the programme up to 2026 included (as indicated in the Financial Plan in force on

31/12/2029) covering, where relevant, all Funds (including transfers between Funds), all categories of

region, for the AMIF, the BMVI and the ISF programmes – additional allocations from the Thematic

Facility, from the mid-term review based on the HOME Fund-specific Regulations and from the

contributions of the Schengen Associated Countries to the programmes, and the allocation for the

outermost and northern sparsely populated regions:

→ minus the pre-financing for years 2021-2026 due in accordance with applicable legislation and

its amendment in force (Article 90 CPR and relevant Fund-specific Regulations)

→ minus payment applications drawn up in accordance with Articles 91-92 CPR and submitted by

31/12/2029

for all Funds (regardless of source of funding – NGEU or MFF), all categories of region and the

allocation for the outermost and northern sparsely populated regions of the programme.

f) For the final year’s (2027) commitments:

According to Article 105 (2) of CPR “The part of commitments still open on 31 December 2029 shall

be decommitted if the assurance package and the final performance report for programmes supported

by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF have not been submitted to the

Commission by the time limit set out in Article 43(1).”

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Hence, the 2027 commitments shall be decommitted in accordance with the rules to be followed for the

closure of the programmes. They are assessed within the closure procedure, and they can be covered by

payment applications submitted until the deadline for the final payment application in accordance with

Article 91 of the CPR. It should be noted that, in all cases, payment applications should refer to eligible

expenditure incurred by a beneficiary or a private partner of a Public Private Partnership (PPP) operation

and paid in implementing operations by 31/12/2029 in accordance with Article 63 CPR.

By way of illustration, in the Annexes to this note are examples of the N+3 decommitment target

calculation for a cohesion multi-fund programme (Annex 1), a JTF programme (Annex 2), an ETC

programme (Annex 3), an EMFAF programme (Annex 4) and AMIF, BMVI, ISF programmes (Annex

5), as they have different levels of pre-financing. Annex 6 provide additional example in case of

programmes’ amendments and their impact on the calculation of the decommitment risk.

It should be noted that all examples are only indicative. The real data input depends on the financial plan

of a specific programme, its implementation and on the legislation in force at the time of the assessment

(e.g. the level of pre-financing).

3. How to apply the decommitment in compliance with the regulatory

framework?

In line with the principle of budgetary discipline, if, at the level of the programme, there is an amount

to be decommitted, this decommitment needs to be assigned where it has been identified. For the ERDF,

CF and ESF+, this should be done proportionally in relation to the Fund where the programme did not

meet the decommitment target.

For the JTF, from a decommitment point of view, the calculations do not differentiate between the source

of funding (MFF or NGEU). The decommitments will be made on the oldest open budgetary

commitment20. It should be noted that, with the introduction of the STEP Regulation and the consequent

higher pre-financing established for the STEP priorities and for all JTF allocations, the N+3 targets are

considerably reduced. This applies particularly to all JTF funded programmes, where the pressure for

N+3 decommitment targets is particularly high due to the concentration of commitments in the first

years of the programming period.

The amount to be decommitted in the programme, with the split by Fund where relevant, resulting from

the calculation described in this Section, will be included in the decommitment letter sent by the

Commission to the concerned Member State and will be used by the Commission in the case referred to

in the second subparagraph of Article 107(3) CPR (in the absence of a submission by a Member State

of a financial plan complying with the requirements of the first subparagraph of Article 107(3) CPR).

20 In line with Article 4(5) of the JTF Regulation (EU 2021/1056), JTF payment shall be posted first on the NGEU

commitments. Therefore, in the case of N+3 decommitments for a JTF mono-fund programme, and if the amount of the

decommitment is lower than the respective MFF allocation up to year N, decommitments will be made only on the MFF part

of the respective allocation. If the amount of the decommitment is higher than the MFF allocation up to year N, the entire

respective MFF allocation will be decommitted and remaining decommitment will be made on the still open NGEU part of the

respective allocation.

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For the calculation of the amounts to decommit and the determination of their split among Funds, the

following steps are taken into consideration:

I. Firstly, a theoretical decommitment risk will be applied by Fund. This will be done in the

same way as set out under Section 2 above. The important difference is that, in this case, the

calculation is done by Fund (not at programme level as it is done for the calculation of the risk

of decommitment).

This means that for a programme supported by the Cohesion Fund, the ERDF, the ESF+ and

JTF, the theoretical decommitment risks will be calculated separately for each Fund. In the case

of JTF this calculation will be done without making distinction between the source of funding.

This means, for instance, for the budgetary commitments made by 2022 (representing a target

amount for 31/12/2025), that the theoretical decommitment risk is calculated for:

− ESF+

− ERDF

− Cohesion Fund

− JTF (without making distinction between the source of funding)

II. Secondly, in line with Article 107(3), where the theoretical decommitment risk has

materialised for a specific Fund, Member States are to execute the decommitment on this Fund

by reducing the amount of support for one or more priorities. As for JTF there is no

differentiation between the source of funding, NGEU funding and voted budget under the MFF

will be calculated together. However, the amount to be decommitted will be the amount that

has been established at programme level (after having considered the compensations across

Funds)21.

In case the theoretical decommitment risk has materialized for more than one Fund, a pro

rata is to be calculated for each Fund within the programme. This pro rata will then be applied

to the total amount to be decommitted (which is established at programme level) and will be

again split by the respective priorities, for which the support will be reduced.

In both cases, Member States have the discretion on deciding for which priorities the support

will be reduced. In compliance with Article 107(3) of the CPR, by 30 June N+4 the Member

State must submit an amended financial plan of a programme affected by the decommitment.

The financing plan should reflect the decommitted amount among Funds and priorities.

In case Member States fail to submit the amended financing plan by the 30 June N+4, in line

with the second paragraph of Article 107(3), the Commission shall amend the financing plan,

by splitting the respective reduction by priority proportionately to the amounts concerned by the

decommitment.

21 For example, in a programme with ERDF and JTF allocation, if the JTF N+3 target is not met by EUR 3 million, while the

ERDF N+3 target is surpassed by EUR 2 million, the actual decommitment to be done on the JTF allocation will amount to

only EUR 1 million. Whether this decommitment will be made on the MFF or the NGEU allocation depends on its size in

comparison to the respective MFF allocation. For more details, please see text of footnote 20.

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Annex 4 illustrates the calculation in case of EMFAF programmes where the decommitment is applied

at the level of the programme.

For the AMIF, BMVI and ISF, while the amounts are committed at the programme level only (Table 5

of Annex VI CPR), considering the structure of the financial plan of the programme (Table 6 of Annex

VI CPR), the decommitment/modification of the financial plan of the programme is recommended to be

done proportionally in relation to the Specific Objective and Type of Action. Annex 6 provides an

example of such an approach and illustrates the calculation of decommitted amounts at Specific

Objective/Type of Action level. The Member State may however also propose a different distribution

of the decommitted amount depending on specific circumstances of a given programme. This is without

prejudice to legal requirements related to compliance with certain allocation thresholds and/or use of

amounts earmarked to the Member States programmes in relation to components from the Thematic

Facility, pursuant to the applicable EU legislation in force at the time of the assessment. It should be

noted that the option for a different distribution of the decommitted amount is applicable only to the

AMIF, BMVI and ISF Funds and it is due to the specific financial management rules applicable to those

Funds.

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4. Annexes

Annex 1: Calculation of the decommitment risk for a multi-fund cohesion programme

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Annex 2: Calculation of the decommitment risk for a JTF programme

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Annex 3: Calculation of the decommitment risk for an ETC programme

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Annex 4: Calculation of the decommitment risk for an EMFAF programme

Financial year Amounts in the

financing plan

Amount to cover with

interim payment

applications

Financial year Amounts in the

financing plan

Amount to cover

with interim

payment

applications

2021 - 0.50% - 2021 - 0.50% -

2022 15.000.000 0.50% 850.000 2022 15.000.000 0.50% -

2023 15.000.000 0.50% 425.000 2023 15.000.000 0.50% 1.275.000

2024 15.000.000 0.50% 425.000 2024 15.000.000 0.50% 425.000

2025 15.000.000 0.50% 425.000 12.875.000 2025 15.000.000 0.50% 425.000

2026 15.000.000 0.50% 425.000 27.450.000 2026 15.000.000 0.50% 425.000 27.450.000

2027 10.000.000 42.450.000 2027 10.000.000 42.450.000

2028 57.450.000 2028 57.450.000

2029 72.450.000 2029 72.450.000

2030 2030

85.000.000 2.550.000 85.000.000 2.550.000

Example 4: EMFAF programme

Calcuation of n+3 risk if programmes are adopted in 2022 (reprogramming) - in EUR Calcuation of n+3 risk if programmes are adopted in 2023 (carry over) - in EUR

Annual pre-financing Annual pre-financing

CPRE_24-0005-01 31/05/2024

16

Annex 5: Calculation of the decommitment risk for AMIF, BMVI, and ISF programmes

Financial year

Amounts in the

financing plan

Amount to cover

with payment

applications Financial year

Amounts in the

financing plan

Amount to cover

with payment

applications

2021 4% _ 2021 4% _

2022 125,000,000 3% 49,000,011 2022 125,000,000 3% 49,000,011

2023 125,000,000 5% 35,000,008 2023 125,000,000 5% 35,000,008

2024 125,000,000 5% 35,000,008 2024 125,000,000 5% 35,000,008

2025 125,000,000 5% 35,000,008 0 2025 125,000,000 5% 35,000,008

2026 100,000,150 5% 35,000,008 60,999,960 2026 100,000,150 5% 35,000,008 60,999,960

2027 100,000,000 185,999,960 2027 100,000,000 185,999,960

2028 310,999,960 2028 310,999,960

2029 411,000,110 2029 411,000,110

2030 2030

700,000,150 189,000,041 700,000,150 189,000,041

Annual pre-financing Annual pre-financing

Calculation of N+3 risk if programmes are adopted in 2022 (reprogramming) Calculation of N+3 risk if programmes are adopted in 2023 (carry over)

Annex 5: Example for AMIF, BMVI, ISF programme

CPRE_24-0005-01 31/05/2024

17

Annex 6: Calculation of the N+3 decommitment for the amendment of the financial plans of AMIF, BMVI, ISF programmes

Type of action (TA)

Proportion of the

programme

allocation by

SO/TA

Theoretical

desagregation of the

amount covered by

pre-financing by

SO/TA1

Theoretical amount

covered by pre-

financing and

payment

applications by

SO/TA1

Pro rata of

theoretical amount

covered by pre-

financing and

payment applications

by SO/TA1

Proposed

amounts to be

decommitted by

SO/TA

(a/Total a) (pre-financing up to

end of 2024 * b) (f+g) (h/Total h) (e * i)

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

SO1 Regular Actions 196,000,000 28% 33,320,000 76,000,000 109,320,000 34% 18,789,365

SO1 Specific Actions 84,000,000 12% 14,280,000 12,000,000 26,280,000 8% 4,516,873

SO1 Annex IV Actions 98,000,000 14% 16,660,000 10,000,000 26,660,000 8% 4,582,185

SO1 Operating support 70,000,000 10% 11,900,000 18,000,000 29,900,000 9% 5,139,060

SO2 Regular Actions 154,000,000 22% 26,180,000 62,940,000 89,120,000 28% 15,317,492

SO2 Annex IV Actions 58,377,500 8% 9,924,175 10,000,000 19,924,175 6% 3,424,466

39,622,650 6% 6,735,851 12,060,000 18,795,851 6% 3,230,535

Total 700,000,150 100% 119,000,026 201,000,000 320,000,026 100% 54,999,975

1 This is needed in oder to establish the amounts of the proposed decommitment by SO/TA

AMIF, BMVI, ISF: Decommitment and Amendment of the Programme - Example of target date 31/12/2027 for 2024 commitments) Decommitment at programme level Application of de-commitment at SO/TA level

Specific objective

(SO)

Programme

allocation by

SO/TA

Target N+3 for

the programme

for 2027

Amount covered by

pre-financing and

payment applications

at programme level

up until 31/12/2027

Technical assistance - flat rate

Financial allocation of the programme

375,000,000 320,000,026 54,999,975

Amount to de-

commit

Amount

covered by

payment

applications