The amounts of the appropriations that will be carried over from financial year 2014 in accordance with Article 169(3) of Regulation (EU, Euratom) No 966/2012 and that in accordance with Article 26(5) of Regulation (EU) No 1306/2013 are made available to the Member States for the reimbursement to the final recipients who are subject, in financial year 2015, to the adjustment rate in accordance with Commission Implementing Regulation (EU) No 1227/2014 ( 7 ) are laid down in the Annex to this Regulation.
The amounts that will be carried over are subject to the carry-over decision of the Commission in accordance with the fifth subparagraph of Article 169(3) of Regulation (EU) No 966/2012.