Appropriations that have not been committed by a beneficiary organisation during the financial year are returned to the fund and added to the total amount of appropriations of the same type that may be allocated for the following year.
By way of derogation from the previous paragraph, funds paid to a beneficiary organisation that have not been committed during a financial year may be carried forward to the following financial year, up to a limit of 20% of the amount of these funds, under the conditions set by decision of the Board of Directors, as provided for in 9° of article R. 2135-14.