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1. Where the expenditure referred to in Article 5(2) and Article 6 of this Regulation and corresponding to the interventions referred to in Title III of Regulation (EU) 2021/2115 does not have a corresponding output as reported in the annual performance report referred to in Article 9(3) and Article 10 of this Regulation and in Article 134 of Regulation (EU) 2021/2115, the Commission shall adopt implementing acts prior to 15 October of the year following the relevant budgetary year determining the amounts to be reduced from Union financing. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 103(2). Those implementing acts shall be without prejudice to the content of the implementing acts subsequently adopted pursuant to Article 55 of this Regulation.

2. The Commission shall assess the amounts to be reduced on the basis of the difference between the annual expenditure declared for an intervention and the amount corresponding to the relevant reported output in accordance with the CAP Strategic Plan and taking account of justifications provided by the Member State in the annual performance reports in accordance with Article 134(8) of Regulation (EU) 2021/2115.

3. Before the adoption of the implementing act referred to in paragraph 1 of this Article, the Commission shall give the Member State concerned an opportunity to submit its comments and justify any differences within a period which, where the documents referred to in Article 9(3), Article 10 and Article 12(2) have been submitted by the deadline, shall not be less than 30 days.

4. The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with rules on the criteria for justifications from the concerned Member State and the methodology and criteria for applying reductions.

5. The Commission shall adopt implementing acts laying down rules on the actions necessary for the purposes of adoption and implementation of the implementing acts referred to in paragraph 1 of this Article, including the rules on information exchange between the Commission and the Member States and the deadlines to be respected. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).