26.11.2014 Official Journal of the European Union L 339/1 II (Non-legislative acts) REGULATIONS COMMISSION IMPLEMENTING REGULATION (EU) No 1259/2014 of 24 November 2014 on the reimbursement, in accordance with Article 26(5) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council, of the appropriations carried over from financial year 2014 THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regula- tions (EEC) No 352/78, (EC) No 165/94, (EC) No 279998, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (%), and in particular Article 26(6) thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 169(3) of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (}) non-committed appropriations relating to the actions referred to in Article 3(1) of Council Regu- lation (EC) No 1290/2005 () may be carried over to the following financial year. Such carry-over is limited to 2 % of the initial appropriations and to the amount of the adjustment of direct payments as referred to in Article 11 of Council Regulation (EC) No 73/2009 () which was applied during the preceding financial year. It may lead to an additional payment to the final recipients who were subject to that adjustment. (2)  In accordance with Article 26(5) of Regulation (EU) No 1306/2013, by way of derogation from Article 169(3) of Regulation (EU, Euratom) No 966/2012, Member States are to reimburse that carry-over to the final recipients who are subject, in the financial year to which the appropriations are carried over, to the adjustment rate. That reimbursement only applies to final beneficiaries in those Member States where financial discipline applied () in the preceding financial year. (3)  Furthermore, in accordance with Article 26(7) of Regulation (EU) No 1306/2013, any amount of the reserve for crises in the agricultural sector referred to in Article 25 of that Regulation not used is to be reimbursed in accord- ance with Article 26(5) of that Regulation. () OJL347,20.12.2013, p. 549. (*) Regulation (EU, Euratom) No 9662012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applic- able to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (O] L 298, 26.10.2012, p. 1). (®) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, 1), (*) FC)ouncil Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers (O] L 30, 31.1.2009, p. 16). () Financial discipline does not apply in Bulgaria, Croatia and Romania in accordance with Article 8(2) of Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).