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PART TWO U.K. COMMON PROVISIONS APPLICABLE TO THE ESI FUNDS

TITLE IXU.K. FINANCIAL MANAGEMENT, EXAMINATION AND ACCEPTANCE OF ACCOUNTS AND FINANCIAL CORRECTIONS, DECOMMITMENT

CHAPTER IV U.K. Decommitment

Article 86U.K.Principles

[X11. All programmes shall be submitted to a decommitment procedure established on the basis that amounts linked to a commitment which are not covered by pre-financing or by a payment application within a defined period, including any payment application for which all or part is subject to an interruption of the payment deadline or a suspension of payments, shall be decommitted.]

2.The commitment related to the last year of the period shall be decommitted in accordance with the rules to be followed for the closure of the programmes.

3.The Fund-specific rules shall specify the precise application of the decommitment rule for each ESI Fund.

4.The part of commitments still open shall be decommitted if any of the documents required for the closure have not been submitted to the Commission by the deadlines established in the Fund-specific rules.

5.The budgetary commitments in respect of the performance reserve shall be subject only to the decommitment procedure set out in paragraph 4.