"The European Parliament, the Council and the Commission agree that the Financial Regulation would be revised in order to include amendments made necessary by the outcome of the negotiations on the multiannual financial framework for the years 2014-2020, including on the following issues:

• the carry-over rules for the Emergency Aid Reserve and for projects financed under the Connecting Europe Facility;

• the carry-over of unused appropriations and of the budgetary balance, as well as the related proposal to enter these in a reserve for payments and commitments;

• the possible inclusion of the European Development Fund in the Union budget;

• the treatment of funds resulting from the agreements on the fight against the illegal traffic in tobacco products."