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1. The following shall be considered as assigned revenue within the meaning of Article 21(5) of the Financial Regulation:

(a) as regards expenditure under both the EAGF and the EAFRD, sums under Articles 38, 54 and 55 of this Regulation and Article 54 of Regulation (EU) No 1306/2013 applicable in accordance with Article 104 of this Regulation and, as regards expenditure under the EAGF, sums under Articles 53 and 56 of this Regulation which are to be paid into the Union budget, including interest thereon;

(b) amounts corresponding to penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 as regards expenditure under the EAGF;

(c) any security, deposit or guarantee provided pursuant to Union law adopted within the framework of the CAP, excluding interventions for rural development, and subsequently forfeited; however, forfeited securities lodged when issuing export or import licences or under a tendering procedure for the sole purpose of ensuring that tenderers submit genuine tenders shall be retained by the Member States;

(d) sums definitively reduced in accordance with Article 41(2).

2. The sums referred to in paragraph 1 shall be paid into the Union budget and, in the event of reuse, shall be used exclusively to finance EAGF or EAFRD expenditure.

3. This Regulation shall apply mutatis mutandis to assigned revenue referred to in paragraph 1.

4. As regards the EAGF, Article 113 of the Financial Regulation shall apply mutatis mutandis to the keeping of accounts on assigned revenue referred to in this Regulation.